(Adapted from Kieso and Weygandt, Intermediate Accounting, 7th ed.
It was adapted from the 4th edition of Kieso and Wygandt Intermediate Accounting. 
mnli hypothesis: It was adapted from the 4th edition of Kieso and Wygandt Intermediate Accounting.  premise: (Adapted from Kieso and Weygandt, Intermediate Accounting, 7th ed.