Table 1.

Definition of variables in equation (12).

Variable definition	Balance sheet		Statement of income		Cash flow
	Before	After	Before	After	Before	After
Total Assets	$TAb$	$TAa$	×	×	×	×
Shareholder's equity	$SEb$	$SEa$	×	×	×	×
Total liabilities and shareholder equity	$TLSEb$	$TLSEa$	×	×	×	×
Total income	×	×	$TIb$	$TIa$	×	×
Total revenues	×	×	$TRb$	$TRa$	×	×
Total expenses	×	×	$TEb$	$TEa$	×	×
Net income	×	×	$NIb$	$NIa$	×	×
Other changes in oper. Activity	×	×	×	×	$COAb$	$COAa$
Other changes in the Investing Act.	×	×	×	×	$CIAb$	$CIAa$
Other changes in the Financing Act.	×	×	×	×	$CFAb$	$CFAa$
Cash at End of Period.	×	×	×	×	$CEPb$	$CEPa$