@book{15269,
	author = {Kennedy, Ralph Dale, and McMullen, Stewart Yarwood.},
	title = {Financial statements:},
	publisher = {R.D. Irwin,},
	year = {1962.[reprinted]},
	series = {Irwin series in accounting},
	address = {Homewood, Ill.,},
	edition = {4th ed.}
}