Question 1Select or create an organization for the authentic assessment. In this first assignment, you will begin to develop a training needs analysis (TNA) for your chosen organization. For this assignment, you will work on items 1-5 only. NOTE: you will include a summary of assignment one as the intro to assignment two! Provide information about the organization and its needs regarding the training issue: This should include general, high level information about the company in terms of product/services, size, geography, workforce attributes, etc. The training issue is the problem or challenge (could be deficiency OR need based on a predicted change in the operation, workforce, etc.). Here this should be “high level”, focused on the organization (not specifically the individual workers yet). Determine the group or individuals who will receive the training: This should include information about the target audience as it will impact the training developed – including demographic information, type of work, location of work, etc. Identify the training issue: This is a continuation from item 1. Here you will focus more on the individual workers and/or teams. NOTE: the training issue should NOT be that they lack training. It should be tied to a performance deficiency or need. Provide a training needs assessment questionnaire: The questionnaire should provide insight into the training need/gap; therefore it should focus on the training issue itself – choose questions that provide insight to the issue. In a sense, the questionnaire helps you identify and analyze the “why” (e.g., if you are addressing a performance issue, the questionnaire would help you hone in on the real issue). SUGGESTION: think hard about using questions that ask how the audience “feels” about something – you want to obtain the most tangible and useful information. NOTE: you will NOT administer the questionnaire! Your questionnaire should be included as an appendix to your paper – inserting questions within the narrative of your paper does not suffice. Explain how the questionnaire will be utilized and will lead to the development of training outcomes/learning objectives within your written report: Here you will essentially validate the questions posed in your questionnaire – if you can’t do that, you should probably revisit your questions. You will probably not have the time or resources to implement the questionnaire or compile all the organizational and training-specific information necessary to complete the TNA. (If you are able to get real data and results, great! Otherwise, be creative and fabricate results.) The goal is to understand how a TNA is done effectively and to practice completing one. (Assignment 2 items below)Include at least three training outcomes, based on the TNAIdentify the expected performance of the group or individuals as a result of the trainingIdentify performance gaps and detail how training can help close those gaps

Statement of cash flows- Indirect method.The comparative balance sheet of Yellow Dog Enterprises Inc. at December 31, 20Y8 and 20Y7 is as follows: (Net cash flow from operating activities $225,000) Assets Dec.31 20Y8, Dec.31 20Y7Cash $80,000 $100,000Accounts receivable (net) $275,000 $300,000Inventories $510,000 $400,000Prepaid Expenses $15,000 $10,000Equipment $1,070,000 $750,000Accumulated depreciation-equipment $(200,000) $(160,000)Total assets $1,750,000 $1,400,000 Liabilities and Stockholders EquityAccounts payable (merchandise creditors) $100,000 $90,000Mortgage note payable $0 $400,000Common stock, $10 par $600,000 $200,000Paid-in capital: Execs of issue price over par- common stock $300,000 $100,000Retained earnings $750,000 $610,000Total liabilities and stockholders Equity $1,750,000 $1,400,000.Additional data obtained from the income statement and from an examination of the accounts in the ledger for 20Y8 are as follows:A. Net Income, $190,000B. Depreciation reported on the income statement $115,000C. Equipment was purchased at a cost of $395,000 and fully depreciated equipment costing $75,000 was discarded, with no salvage realized.D. The mortgage note payable was not due for six years, but the terms permitted earlier payment without penalty.E. 40,000 shares of common stock were issued as $15 for cashF. Cash dividends declared and paid, $50,000.InstructionsPrepare a statement of cash flows, using the indirect method of presenting cash flows from operating activities.