You have discovered a low-cost way in which people can brew espresso coffee drinks on their stoves at home, without the need for expensive coffee-making machines. You want to form a company as a vehicle to market your discovery and your company to consist only of your family members. You want the words 'Anzac Coffee' to be part of the company's name, to identify it as having a truly Australian flavour. You envisage that, by the end of its first financial year, your company will have gross assets of at least $10 million, employ 40 people full time and have gross revenue of $20 million. Your five-year plan shows that, by the end of that period, your company's assets will have increased to $26 million and have estimated revenue of $52 million. By that time, however, the company will only need to employ ve people full time, with another 66 employed for half the time of a full-time equivalent