Based on all the information provided in this project, prepare a memo to Marco and Lara where you as a professional accountant evaluate their business. Specifically address their concerns:

a) How much can be paid in dividends to both partners by June 30th?

b) How much dividends they expect to collect per year if $0.47 per share per month (during 12 months) is what Marco and Lara set as target?

c) What is the target net income to achieve item b) if only working the 5 summer months per year?

d) With the data of the financial statements that you have completed, did Marco and Lara achieved their target as set in tem c)?

e) Make two clear suggestions of how the business can be improved so they can achieve and surpass their target.