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Mastering Adjusting Entries
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3. ~merican 1Jnstttute of
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HARVEY SMITH
is a member in goob stanbing of tbe Qlmerican 3Jnstitute of ~rofessional ;§ooklmpers, entitleb to all
i/ ' rigbts anb pribileges unber tbe QIJJ~;§ jfounbing ~rinctples,
MEMBERSHIP ID# 001 00 1096
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ClCertificate of ;ilflembeubip
APRIL, 2009
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4. Harvey Smith
April 18, 2008