Section 7: Financial Plan The financial plan section is the most important section of the business plan, especially if you need debt financing or want to attract investors. The financial plan has to demonstrate that your business will grow and be profitable. To do this, you will need to create projected income statements, cash flow statements, and balance sheets. For a new business, these are forecasts. A good rule of thumb is to underestimate revenues and overestimate expenses.
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the following key ideas correctly express the key sentence.

restate key idea: most people can learn to swim in ten short lessons.

restate key idea: the majority of water-accident victims require mouth-to-mouth breathing.

restate key idea: an empty, tightly closed gallon jug will support a tired swimmer.  

restate key idea: first aid is to prevent accidents as well as assist in rescue.

explanation: the key idea needs to have the same topic as the key sentence (drowning and safety).

- free verse.

- " in poetry, one of the best ways to practice technique is to write in. i want all to be unstressed so that “all the clocks” and “in the night” are matching anapests. many forms that sharpen skills are useful in free verse."

the statement that best explains why the tenth amendment reserves some rights and powers to states is that the framers believed in the principle of federalism. this principle says that some powers are in the hands of a centralized national government, while others are reserved for the governments of several states.