Okay, i think it was unfair to ask for the P&L & SOFP in both qn 1 & 2..where d hell is d time to do all these statements with all d adjustments? Then you have Q4 & 5 that were fairly easy but needed time to read and understand wts required and lay out the answers in a more logical way..it took me about 10Minutes looking for what is required in each of these last 2 qtns…overall i think it was a fair paper for 4 HRS..not 3hrs…