@book{135833,
	author = {Kennedy, Ralph Dale, and McMullen, Stewart Yarwood,},
	title = {Financial statements :},
	publisher = {R. D. Irwin,},
	year = {1973.},
	series = {The Willard J. Graham series in accounting},
	address = {Homewood, Ill.,},
	edition = {6th ed.}
}