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From: JHIE TEJADA <jane@skillsph.com>
Date: Fri, 14 Mar 2025 09:20:10 +0000
Subject: Preparing and Understanding Cash Flow Statements Mar 28 PM
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To: bruce@untroubled.org
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<!DOCTYPE html><html xmlns:v=3D"urn:schemas-microsoft-com:vml" xmlns:o=3D"u=
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E SHORT TERM PLANNING</span><table class=3D"nl-container" width=3D"100%" bo=
rder=3D"0" cellpadding=3D"0" cellspacing=3D"0" role=3D"presentation" style=3D=
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lapse:collapse;border:0px;">
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ing=3D"0" style=3D"margin:auto;">
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cing:0px;border-collapse:collapse;">
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e=3D"margin:0px auto;width:100%;">
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e:collapse;border:0px;vertical-align:top;">
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llspacing=3D"0" style=3D"margin:0px auto;table-layout:fixed;width:600px;">
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" style=3D"table-layout:fixed;width:100%;">
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																								<th style=3D"width:600px;padding:0px;border:0px tra=
nsparent;font-weight:normal;text-align:left;border-spacing:0px;border-colla=
pse:collapse;vertical-align:top;">
																								<table border=3D"0" cellpadding=3D"0" cellspacing=3D=
"0" style=3D"width:100%;overflow:hidden;">
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:0px;border-collapse:collapse;border:0px;">
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=3D"0" cellspacing=3D"0" style=3D"margin:auto;">
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rent;border-spacing:0px;border-collapse:collapse;">
																														<div align=3D"center" style=3D"text-align:cen=
ter;line-height:normal;background-image:initial;background-position:initial=
;background-size:initial;background-repeat:initial;background-origin:initia=
l;background-clip:initial;font-size:11pt;font-family:Calibri,sans-serif;"><=
strong><span style=3D"color:red;"><span style=3D"font-family:cambria,serif;=
"><span style=3D"font-size:12pt;">Hereunder is the list of our Upcoming Tra=
ining Program:</span></span></span></strong></div>

																														<ol>
																															<li><strong><span style=3D"color:black;"><sp=
an style=3D"font-family:cambria,serif;">All About Payroll and Withholding T=
axes &ndash; Mar 18 AM </span></span></strong><strong><span style=3D"color:=
black;"><span style=3D"font-family:cambria,serif;">Reg. Link: </span></span=
></strong><span style=3D"color:black;"><a data-saferedirecturl=3D"https://w=
ww.google.com/url?q=3Dhttps://forms.gle/J4YQoKZQCxQqhyRe8&amp;source=3Dgmai=
l&amp;ust=3D1742015882008000&amp;usg=3DAOvVaw2oGn3d3pK1OD_0bQsPwUX6" href=3D=
https://events.enginemailer.email/CampClickThruv2/EngineMailerCampaign_clic=
kThru.aspx?TSStr=3DBHkE5VVM89VMY2eAnM5EKQ%3D%3D&SC=3DJ3Typ2lykj6klxyii%2FCu=
HQ%3D%3D&D=3DmSg8m9qp5mEN3r%2B796%2FpxQ%3D%3D&URL=3DCnvFbOqmyL%2FtxsX1X5pUP=
6RNoXHq8HPm4OOeckhrqOl4l9Y0mNyyGhJEvteC2pX1 style=3D"color:blue;" target=3D=
"_blank"><span style=3D"font-family:cambria,serif;">https://forms.gle/<wbr =
/>J4YQoKZQCxQqhyRe8</span></a></span></li>
																															<li><strong><span style=3D"color:black;"><sp=
an style=3D"font-family:cambria,serif;">Creating a Respectful Workplace &nd=
ash; Mar 18 PM </span></span></strong><strong><span style=3D"color:black;">=
<span style=3D"font-family:cambria,serif;">Reg. Link: </span></span></stron=
g><span style=3D"color:black;"><a data-saferedirecturl=3D"https://www.googl=
e.com/url?q=3Dhttps://forms.gle/rMSywtjwnXHECYAP8&amp;source=3Dgmail&amp;us=
t=3D1742015882008000&amp;usg=3DAOvVaw3SjBEJ40D-Ooesm8cJEY2F" href=3Dhttps:/=
/events.enginemailer.email/CampClickThruv2/EngineMailerCampaign_clickThru.a=
spx?TSStr=3DBHkE5VVM89VMY2eAnM5EKQ%3D%3D&SC=3DJ3Typ2lykj6klxyii%2FCuHQ%3D%3=
D&D=3DmSg8m9qp5mEN3r%2B796%2FpxQ%3D%3D&URL=3DCnvFbOqmyL%2FtxsX1X5pUP40sjwBW=
jgilDScSXXwnoCkYKI4LSYmkEe%2BR8WWAYseT style=3D"color:blue;" target=3D"_bla=
nk"><span style=3D"font-family:cambria,serif;">https://forms.gle/<wbr />rMS=
ywtjwnXHECYAP8</span></a></span>&nbsp;</li>
																															<li><strong><span style=3D"color:black;"><sp=
an style=3D"font-family:cambria,serif;">Common Errors of Accountants in the=
 Field of Taxation - Mar 19 </span></span></strong><strong><span style=3D"c=
olor:black;"><span style=3D"font-family:cambria,serif;">Reg. Link: </span><=
/span></strong><span style=3D"color:black;"><a data-saferedirecturl=3D"http=
s://www.google.com/url?q=3Dhttps://forms.gle/teX9NFCfoaZkGeo3A&amp;source=3D=
gmail&amp;ust=3D1742015882008000&amp;usg=3DAOvVaw1p_HNwu1kQQbNlVDaRI88B" hr=
ef=3Dhttps://events.enginemailer.email/CampClickThruv2/EngineMailerCampaign=
_clickThru.aspx?TSStr=3DBHkE5VVM89VMY2eAnM5EKQ%3D%3D&SC=3DJ3Typ2lykj6klxyii=
%2FCuHQ%3D%3D&D=3DmSg8m9qp5mEN3r%2B796%2FpxQ%3D%3D&URL=3DCnvFbOqmyL%2FtxsX1=
X5pUP2vnwkdFbI9Ob3%2B6bgdl72VcFy2%2FYlUQ1YZDMIymG%2FK4 style=3D"color:blue;=
" target=3D"_blank"><span style=3D"font-family:cambria,serif;">https://form=
s.gle/<wbr />teX9NFCfoaZkGeo3A</span></a></span></li>
																															<li><strong><span style=3D"color:black;"><sp=
an style=3D"font-family:cambria,serif;">Employee Administrative Investigati=
on and Discipline &ndash; Mar 20 </span></span></strong><strong><span style=
=3D"color:black;"><span style=3D"font-family:cambria,serif;">Reg. Link: </s=
pan></span></strong><span style=3D"color:black;"><a data-saferedirecturl=3D=
"https://www.google.com/url?q=3Dhttps://forms.gle/pYCy85wTnBJXSd7x5&amp;sou=
rce=3Dgmail&amp;ust=3D1742015882008000&amp;usg=3DAOvVaw3ZBpSDhu9LsgxJlzONrd=
c7" href=3Dhttps://events.enginemailer.email/CampClickThruv2/EngineMailerCa=
mpaign_clickThru.aspx?TSStr=3DBHkE5VVM89VMY2eAnM5EKQ%3D%3D&SC=3DJ3Typ2lykj6=
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FtxsX1X5pUP909ifCHf%2F57p5Bc2gRwqaS4PAlaxlHdUBgw%2BBalZsfR style=3D"color:b=
lue;" target=3D"_blank"><span style=3D"font-family:cambria,serif;">https://=
forms.gle/<wbr />pYCy85wTnBJXSd7x5</span></a></span></li>
																															<li><strong><span style=3D"color:black;"><sp=
an style=3D"font-family:cambria,serif;">Best Practices in Warehouse Managem=
ent &ndash; Mar 21 AM </span></span></strong><strong><span style=3D"color:b=
lack;"><span style=3D"font-family:cambria,serif;">Reg. Link: </span></span>=
</strong><span style=3D"color:black;"><a data-saferedirecturl=3D"https://ww=
w.google.com/url?q=3Dhttps://forms.gle/fN9vM6gensCFui999&amp;source=3Dgmail=
&amp;ust=3D1742015882009000&amp;usg=3DAOvVaw0JwPFWOBQf2MpTx2QGtwkA" href=3D=
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kThru.aspx?TSStr=3DBHkE5VVM89VMY2eAnM5EKQ%3D%3D&SC=3DJ3Typ2lykj6klxyii%2FCu=
HQ%3D%3D&D=3DmSg8m9qp5mEN3r%2B796%2FpxQ%3D%3D&URL=3DCnvFbOqmyL%2FtxsX1X5pUP=
8ujJHIEEmTygzB3UUSBnHUDa3L0JztOQ7dYjIYGD8ML style=3D"color:blue;" target=3D=
"_blank"><span style=3D"font-family:cambria,serif;">https://forms.gle/<wbr =
/>fN9vM6gensCFui999</span></a></span></li>
																															<li><strong><span style=3D"color:black;"><sp=
an style=3D"font-family:cambria,serif;">Advanced Supervisory Leadership &nd=
ash; Mar 21 PM </span></span></strong><strong><span style=3D"color:black;">=
<span style=3D"font-family:cambria,serif;">Reg. Link: </span></span></stron=
g><span style=3D"color:black;"><a data-saferedirecturl=3D"https://www.googl=
e.com/url?q=3Dhttps://forms.gle/FNVMYmrqNahBetC27&amp;source=3Dgmail&amp;us=
t=3D1742015882009000&amp;usg=3DAOvVaw1tbCVPNdv9M6QRqkZ833-M" href=3Dhttps:/=
/events.enginemailer.email/CampClickThruv2/EngineMailerCampaign_clickThru.a=
spx?TSStr=3DBHkE5VVM89VMY2eAnM5EKQ%3D%3D&SC=3DJ3Typ2lykj6klxyii%2FCuHQ%3D%3=
D&D=3DmSg8m9qp5mEN3r%2B796%2FpxQ%3D%3D&URL=3DCnvFbOqmyL%2FtxsX1X5pUP5jjG%2F=
wWBwGDlUx0eFsq4Dns84oRUDXyXAKi7wtZpYcB style=3D"color:blue;" target=3D"_bla=
nk"><span style=3D"font-family:cambria,serif;">https://forms.gle/<wbr />FNV=
MYmrqNahBetC27</span></a></span></li>
																															<li><strong><span style=3D"color:black;"><sp=
an style=3D"font-family:cambria,serif;">Common HR Mistakes: Insights and Be=
st Practices for Improvement &ndash; Mar 26 </span></span></strong><strong>=
<span style=3D"color:black;"><span style=3D"font-family:cambria,serif;">Reg=
. Link: </span></span></strong><span style=3D"color:black;"><a data-safered=
irecturl=3D"https://www.google.com/url?q=3Dhttps://forms.gle/1r9D2UC29HHkH3=
6s7&amp;source=3Dgmail&amp;ust=3D1742015882009000&amp;usg=3DAOvVaw0u3W5AwSs=
nwpiPdJvHVoUS" href=3Dhttps://events.enginemailer.email/CampClickThruv2/Eng=
ineMailerCampaign_clickThru.aspx?TSStr=3DBHkE5VVM89VMY2eAnM5EKQ%3D%3D&SC=3D=
J3Typ2lykj6klxyii%2FCuHQ%3D%3D&D=3DmSg8m9qp5mEN3r%2B796%2FpxQ%3D%3D&URL=3DC=
nvFbOqmyL%2FtxsX1X5pUP8jW8w93ul7BjFfJZ1Gry4HGKf%2FJkAYY7QP8HPaFrjqN style=3D=
"color:blue;" target=3D"_blank"><span style=3D"font-family:cambria,serif;">=
https://forms.gle/<wbr />1r9D2UC29HHkH36s7</span></a></span>&nbsp;</li>
																															<li><strong><span style=3D"color:black;"><sp=
an style=3D"font-family:cambria,serif;">Personality Development and Image M=
anagement &ndash; Mar 28 AM</span></span></strong><strong><span style=3D"co=
lor:black;"><span style=3D"font-family:cambria,serif;"> Reg. Link:</span></=
span></strong><span style=3D"color:black;"> <a data-saferedirecturl=3D"http=
s://www.google.com/url?q=3Dhttps://forms.gle/br1MFwYvn41vKB1z6&amp;source=3D=
gmail&amp;ust=3D1742015882009000&amp;usg=3DAOvVaw0KENsVFcMagYnEjidNRRrr" hr=
ef=3Dhttps://events.enginemailer.email/CampClickThruv2/EngineMailerCampaign=
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%2FCuHQ%3D%3D&D=3DmSg8m9qp5mEN3r%2B796%2FpxQ%3D%3D&URL=3DCnvFbOqmyL%2FtxsX1=
X5pUPzKihZQe%2BaB1tgNuC4zkHLD%2Bqd9trkwMRg%2BQsvmabAuI style=3D"color:blue;=
" target=3D"_blank"><span style=3D"font-family:cambria,serif;">https://form=
s.gle/<wbr />br1MFwYvn41vKB1z6</span></a></span></li>
																															<li><strong><span style=3D"color:black;"><sp=
an style=3D"font-family:cambria,serif;">Preparing and Understanding Cash Fl=
ow Statements &ndash; Mar 28 PM </span></span></strong><strong><span style=3D=
"color:black;"><span style=3D"font-family:cambria,serif;">Reg. Link: </span=
></span></strong><span style=3D"color:black;"><a data-saferedirecturl=3D"ht=
tps://www.google.com/url?q=3Dhttps://forms.gle/uYrMqDrTqwEJSWGV7&amp;source=
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ign_clickThru.aspx?TSStr=3DBHkE5VVM89VMY2eAnM5EKQ%3D%3D&SC=3DJ3Typ2lykj6klx=
yii%2FCuHQ%3D%3D&D=3DmSg8m9qp5mEN3r%2B796%2FpxQ%3D%3D&URL=3DCnvFbOqmyL%2Ftx=
sX1X5pUP%2F0I6%2FnfZzdqun4kDONTD%2FBVABL7iZt41PG7qI9PimjQ style=3D"color:bl=
ue;" target=3D"_blank"><span style=3D"font-family:cambria,serif;">https://f=
orms.gle/<wbr />uYrMqDrTqwEJSWGV7</span></a></span></li>
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																								<div style=3D"clear:both;">&nbsp;</div>
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															<th style=3D"display:block;border:0px transparent;border-spa=
cing:0px;border-collapse:collapse;"><img src=3D"https://ci3.googleuserconte=
nt.com/meips/ADKq_NZnfSiEA8wI_1gFJVfRxIwf1WOPvFsqYyQ7thVDn_yL_vzA4dSwtKhM7y=
W9ZYQTIkz3sRuLIcF9eAqZD7FNlNSPRmQGxxFgYrf9WjEza6miKVatj1JfcLKCvlI-1_WbrwNS8=
mrdxnA=3Ds0-d-e1-ft#https://pmxtraining.com/wp-content/uploads/2025/01/Mar2=
8-2025-Rufo-PUCFS-LREC.jpg" style=3D"display: block; margin: auto; user-sel=
ect: none;" unselectable=3D"on" width=3D"600" /></th>
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									<div style=3D"clear:both;">&nbsp;</div>

									<table cellpadding=3D"0" cellspacing=3D"0" style=3D"width:100%;">
										<tbody>
											<tr>
												<td style=3D"border-spacing:0px;border-collapse:collapse;border=
:0px;">
												<div style=3D"padding:0px;border-width:0px;border-style:none;di=
splay:block;color:rgb(51,51,51);font-family:sans-serif;font-size:16px;text-=
align:center;"><span style=3D"font-size:22px;"><strong><span style=3D"font-=
family:arial,helvetica,sans-serif;"><span style=3D"color:#ff0000;">Preparin=
g and Understanding Cash Flow Statements&nbsp;</span></span></strong></span=
></div>

												<div style=3D"padding:0px;border-width:0px;border-style:none;di=
splay:block;text-align:center;"><strong><span style=3D"font-size:large;">MA=
KING CASH FORECAST TO ENABLE SHORT TERM PLANNING</span></strong><br />
												<strong style=3D"color:rgb(51,51,51);font-family:sans-serif;fon=
t-size:16px;"><span style=3D"font-size:16px;">March 28, 2025<br />
												2:00pm - 5:00pm</span></strong></div>

												<div style=3D"padding:0px;border-width:0px;border-style:none;di=
splay:block;color:rgb(51,51,51);font-family:sans-serif;font-size:16px;text-=
align:center;"><strong><span style=3D"font-size:16px;">*LIVE VIA ZOOM*</spa=
n></strong></div>

												<div style=3D"padding:0px;border-width:0px;border-style:none;di=
splay:block;color:rgb(51,51,51);font-family:sans-serif;font-size:16px;text-=
align:left;">&nbsp;</div>
												</td>
											</tr>
										</tbody>
									</table>

									<table cellpadding=3D"0" cellspacing=3D"0" style=3D"width:100%;">
										<tbody>
											<tr>
												<td style=3D"border-spacing:0px;border-collapse:collapse;border=
:0px;">
												<div style=3D"padding:0px;border-width:0px;border-style:none;di=
splay:block;color:rgb(51,51,51);font-family:sans-serif;font-size:16px;text-=
align:left;"><span style=3D"color:#ff0000;"><span style=3D"font-size:18px;"=
><strong>Course Introduction</strong></span></span><br />
												Take control of your business&#39;s cash flow with clarity and =
confidence. In this expert-led masterclass, you&#39;ll gain a comprehensive=
 understanding of the Statement of Cash Flows, including its structure, com=
ponents, and practical applications. This course will empower you to prepar=
e and analyze cash flow statements, enhancing your ability to make informed=
 decisions about financial planning, funding, and business growth. Through =
engaging illustrative examples and hands-on exercises, you&#39;ll seamlessl=
y absorb key concepts and effectively apply them to your business.<br />
												<br />
												<strong><span style=3D"color:#ff0000;"><span style=3D"font-size=
:18px;">Course Outline</span></span><br />
												1. Understanding Business Activities: A Holistic Approach</stro=
ng>

												<ul>
													<li>Overview of the Three Key Business Activities</li>
													<li>Financing Activities</li>
													<li>Investing Activities</li>
													<li>Operating Activities</li>
												</ul>
												<strong>2. The Relevance of the Statement of Cash Flows</strong=
>

												<ul>
													<li>Purpose and Significance of the Cash Flow Statement</li>
													<li>Interrelationships with Other Financial Statements</li>
													<li>Integrating the Cash Flow Statement in Cash Budgeting</li>
												</ul>
												<strong>3. Crafting the Statement of Cash Flows</strong>

												<ul>
													<li>Defining Cash and Cash Equivalents</li>
													<li>Differentiating Cash vs. Accrual Accounting</li>
													<li>Understanding Net Profit vs. Cash Flow</li>
													<li>Preparing the Statement: Direct vs. Indirect Method</li>
												</ul>
												<strong>4. Practical Application: Hands-On Exercises</strong>

												<ul>
													<li>Real-World Scenarios for Preparing Cash Flow Statements</l=
i>
													<li>Collaborative Workshop: Analyze and Prepare Sample Stateme=
nts</li>
												</ul>
												<span style=3D"color:#ff0000;"><span style=3D"font-size:18px;">=
<strong>Target Participants</strong></span></span><br />
												This course is designed for bookkeepers, accounting staff, acco=
untants, finance officers, financial analysts, credit analysts, cashiers, t=
reasury staff, managers, board members, business owners, auditors, risk off=
icers, compliance officers, investment analysts, data analysts, planning of=
ficers, budget officers, budget analysts, and anyone interested in masterin=
g cash flow management.<br />
												<br />
												<span style=3D"color:#ff0000;"><span style=3D"font-size:18px;">=
<strong>Call to Action</strong></span></span><br />
												Don&rsquo;t miss this opportunity to enhance your team&#39;s fi=
nancial acumen! Enroll your team today and empower them with the skills nee=
ded to navigate cash flow with confidence and expertise. Secure your spot n=
ow!</div>
												</td>
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			</td>
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	</tbody>
</table>

<table border=3D"0" cellpadding=3D"0" cellspacing=3D"0" style=3D"margin:0px=
 auto;width:100%;">
	<tbody>
		<tr>
			<td style=3D"width:100%;border-spacing:0px;border-collapse:collapse;bord=
er:0px;vertical-align:top;">
			<table align=3D"center" border=3D"0" cellpadding=3D"0" cellspacing=3D"0"=
 style=3D"margin:0px auto;table-layout:fixed;width:600px;">
				<tbody>
					<tr>
						<td style=3D"border:0px transparent;padding:0px;border-spacing:0px;bo=
rder-collapse:collapse;">
						<table border=3D"0" cellpadding=3D"0" cellspacing=3D"0" style=3D"tabl=
e-layout:fixed;width:100%;">
							<tbody>
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									<th style=3D"width:600px;padding:0px;border:0px transparent;font-w=
eight:normal;text-align:left;border-spacing:0px;border-collapse:collapse;ve=
rtical-align:top;">
									<table border=3D"0" cellpadding=3D"0" cellspacing=3D"0" style=3D"w=
idth:100%;">
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												<td style=3D"padding-bottom:10px;padding-top:10px;border-spacin=
g:0px;border-collapse:collapse;border:0px;">
												<table align=3D"center" border=3D"0" cellpadding=3D"0" cellspac=
ing=3D"0" style=3D"margin:0px auto;width:100%;">
													<tbody>
														<tr>
															<td style=3D"border-width:0px 0px 1px;border-style:none none=
 solid;font-size:0px;line-height:0px;border-spacing:0px;border-collapse:col=
lapse;">&nbsp;</td>
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									<table cellpadding=3D"0" cellspacing=3D"0" style=3D"width:100%;">
										<tbody>
											<tr>
												<td style=3D"border-spacing:0px;border-collapse:collapse;border=
:0px;">
												<div style=3D"padding:0px;border-width:0px;border-style:none;di=
splay:block;color:rgb(51,51,51);font-family:sans-serif;font-size:16px;text-=
align:center;"><span style=3D"font-size:16px;">Featured Speaker:</span><br =
/>
												<strong><span style=3D"font-size:18px;">DR. RUFO R. MENDOZA</sp=
an></strong><br />
												<em><strong><span style=3D"font-size:16px;">Former Vice-Chair o=
f Regulatory Board of Accountancy</span></strong></em></div>
												</td>
											</tr>
										</tbody>
									</table>

									<table cellpadding=3D"0" cellspacing=3D"0" style=3D"width:100%;">
										<tbody>
											<tr>
												<td style=3D"border-spacing:0px;border-collapse:collapse;border=
:0px;">
												<div style=3D"padding:0px;border-width:0px;border-style:none;di=
splay:block;color:rgb(51,51,51);font-family:sans-serif;font-size:16px;text-=
align:left;">
												<ul>
													<li><span style=3D"font-size:16px;">Dr. Rufo R. Mendoza was a =
member of the Professional Regulatory Board of Accountancy for seven years,=
 where he was the Vice-Chair for three and a half years. He was also the Ch=
air of the PRC&rsquo;s Continuing Professional Development Council for Acco=
untancy for five years. </span></li>
													<li><span style=3D"font-size:16px;">In his tenure in the BOA, =
he represented the country in the ASEAN Meetings of Professional Regulatory=
 Authorities for the Mutual Recognition Arrangement on Accountancy Services=
. He was also the country&rsquo;s delegate to the APEC Senior Officials Mee=
ting in Accounting Services. He was PICPA&rsquo;s national awardee as Outst=
anding CPA in Professional Development in 2008 and Outstanding CPA in Gover=
nment Service in 2010.</span></li>
													<li><span style=3D"font-size:16px;">He has more than 20 years =
of experience in external audit and internal audit of private businesses. H=
e has 15 years of extensive experience in consulting with international dev=
elopment organizations in the area of public financial management that cove=
rs the internal control system, risk management, and internal audit. </span=
></li>
													<li><span style=3D"font-size:16px;">He was Consultant at World=
 Bank, UNDP, European Commission, Australian Agency for International Devel=
opment, and United States Agency for International Development.</span></li>
													<li><span style=3D"font-size:16px;">He has a master&rsquo;s de=
gree in development management and a Ph.D. in community development and agr=
ibusiness management both from the University of the Philippines Los Ba&nti=
lde;os, where he was awarded membership in three international honor societ=
ies.</span></li>
													<li><span style=3D"font-size:16px;">He taught in the graduate =
school of leading universities in the Philippines, including the Asian Inst=
itute of Management, Ateneo de Manila University&rsquo;s School of Governme=
nt, UP Open University, University of Philippine Los Ba&ntilde;os, and De L=
a Salle Lipa.</span></li>
													<li><span style=3D"font-size:16px;">He is a former National Ca=
pacity Development Expert at the Asian Development Bank.</span></li>
												</ul>
												</div>
												</td>
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										</tbody>
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									</th>
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				</tbody>
			</table>

			<div>&nbsp;</div>

			<div>
			<table align=3D"center" border=3D"0" cellpadding=3D"0" cellspacing=3D"0"=
 style=3D"margin:0px auto;table-layout:fixed;width:600px;">
				<tbody>
					<tr>
						<td style=3D"border:0px transparent;padding:0px;border-spacing:0px;bo=
rder-collapse:collapse;">&nbsp;</td>
					</tr>
				</tbody>
			</table>

			<table border=3D"0" cellpadding=3D"0" cellspacing=3D"0" style=3D"font-fa=
mily:Arial,Helvetica,sans-serif;margin:0px auto;width:1169px;">
				<tbody>
					<tr>
						<td style=3D"background-repeat:no-repeat;font-family:sans-serif;paddi=
ng-bottom:15px;padding-top:15px;width:1169px;border-spacing:0px;border-coll=
apse:collapse;border:0px;vertical-align:top;">
						<table border=3D"0" cellpadding=3D"0" cellspacing=3D"0" style=3D"marg=
in:0px auto;width:1169px;">
							<tbody>
								<tr>
									<td style=3D"width:1169px;border-spacing:0px;border-collapse:colla=
pse;border:0px;vertical-align:top;">
									<table align=3D"center" border=3D"0" cellpadding=3D"0" cellspacing=
=3D"0" style=3D"margin:0px auto;table-layout:fixed;width:600px;">
										<tbody>
											<tr>
												<td style=3D"border:0px transparent;padding:0px;border-spacing:=
0px;border-collapse:collapse;">
												<table border=3D"0" cellpadding=3D"0" cellspacing=3D"0" style=3D=
"table-layout:fixed;width:600px;">
													<tbody>
														<tr>
															<th style=3D"width:600px;padding:0px;border:0px transparent;=
font-weight:normal;text-align:left;border-spacing:0px;border-collapse:colla=
pse;vertical-align:top;">
															<table cellpadding=3D"0" cellspacing=3D"0" style=3D"width:60=
0px;">
																<tbody>
																	<tr>
																		<td style=3D"border-spacing:0px;border-collapse:collapse;=
border:0px;">
																		<div style=3D"padding:0px;border-width:0px;border-style:n=
one;color:rgb(51,51,51);font-size:16px;text-align:center;">
																		<div style=3D"font-size:13px;text-align:start;color:rgb(8=
0,0,80);">
																		<div style=3D"min-width:320px;max-width:500px;margin:0px =
auto;width:500px;">
																		<div style=3D"border-collapse:collapse;display:table;widt=
h:500px;">
																		<div style=3D"min-width:320px;max-width:500px;display:tab=
le-cell;vertical-align:top;width:500px;">
																		<div style=3D"width:500px;">
																		<div style=3D"border-width:0px;border-style:solid;padding=
:5px 0px;">
																		<div style=3D"font-family:Georgia,Times,New serif;line-he=
ight:1.2;padding:10px;">
																		<div style=3D"line-height:1.2;">
																		<div style=3D"color:rgb(34,34,34);font-family:Roboto,Robo=
toDraft,Helvetica,Arial,sans-serif;">
																		<div style=3D"min-width:320px;max-width:500px;margin:0px =
auto;width:500px;">
																		<div style=3D"border-collapse:collapse;display:table;widt=
h:500px;">
																		<div style=3D"min-width:320px;max-width:500px;display:tab=
le-cell;vertical-align:top;width:500px;">
																		<div style=3D"width:500px;">
																		<div style=3D"border-width:0px;border-style:solid;padding=
:5px 0px;">
																		<div style=3D"line-height:1.2;padding:10px;">
																		<div style=3D"line-height:1.2;">
																		<h2 style=3D"font-family:sans-serif;text-align:center;mar=
gin-top:10px;margin-bottom:0px;"><span style=3D"font-size:large;"><span sty=
le=3D"color:#0000ff;"><u>LEARNING INVESTMENT</u></span></span></h2>

																		<div style=3D"color:rgb(80,0,80);">&nbsp;</div>

																		<div style=3D"padding:0px;border-width:0px;border-style:n=
one;">
																		<div style=3D"padding:0px;border-width:0px;border-style:n=
one;">
																		<div style=3D"padding:0px;border-width:0px;border-style:n=
one;">
																		<div style=3D"padding:0px;border-width:0px;border-style:n=
one;font-size:16px;">
																		<div style=3D"padding:0px;border-width:0px;border-style:n=
one;">
																		<div style=3D"font-weight:400;padding:0px;border-width:0p=
x;border-style:none;">
																		<div style=3D"padding:0px;border-width:0px;border-style:n=
one;">
																		<div style=3D"padding:0px;border-width:0px;border-style:n=
one;">
																		<div style=3D"padding:0px;border-width:0px;border-style:n=
one;">
																		<div style=3D"padding:0px;border-width:0px;border-style:n=
one;">
																		<div style=3D"padding:0px;border-width:0px;border-style:n=
one;">
																		<div style=3D"padding:0px;border-width:0px;border-style:n=
one;text-align:center;"><span style=3D"font-size:22px;"><strong><span style=
=3D"font-family:arial,helvetica,sans-serif;"><span style=3D"color:#ff0000;"=
>Preparing and Understanding Cash Flow Statements&nbsp;</span></span></stro=
ng></span></div>

																		<div style=3D"color:rgb(34, 34, 34);font-size:small;paddi=
ng:0px;border-width:0px;border-style:none;text-align:center;"><strong><span=
 style=3D"font-size:large;">MAKING CASH FORECAST TO ENABLE SHORT TERM PLANN=
ING</span></strong><br />
																		<strong style=3D"color:rgb(51,51,51);font-size:16px;">Mar=
ch 28, 2025<br />
																		2:00pm - 5:00pm</strong></div>

																		<div style=3D"padding:0px;border-width:0px;border-style:n=
one;text-align:center;"><strong>*LIVE VIA ZOOM*</strong></div>
																		</div>
																		</div>
																		</div>
																		</div>
																		</div>
																		</div>
																		</div>
																		</div>
																		</div>
																		</div>
																		</div>

																		<h2 style=3D"margin-top:0px;margin-bottom:0px;text-align:=
center;">&nbsp;</h2>

																		<div style=3D"line-height:1.2;text-align:center;"><span s=
tyle=3D"font-size:large;">&nbsp;&nbsp;<strong><span style=3D"background-col=
or:transparent;"><span style=3D"font-family:georgia,times,new serif;"><span=
 style=3D"color:#ff0000;">REGISTRATION&nbsp;</span></span></span><span styl=
e=3D"background-color:transparent;"><span style=3D"font-family:georgia,time=
s,new serif;"><span style=3D"color:#ff0000;">LINK</span></span></span><span=
 style=3D"background-color:transparent;"><span style=3D"font-family:sans-se=
rif;"><span style=3D"color:#ff0000;"><span style=3D"background-color:inheri=
t;"><span style=3D"background-color:inherit;">:</span></span></span></span>=
</span></strong></span></div>

																		<h2 style=3D"font-family:sans-serif;text-align:center;mar=
gin-top:0px;margin-bottom:0px;"><span style=3D"font-weight:400;"><span styl=
e=3D"background-color:transparent;"><span style=3D"font-family:georgia,time=
s,new serif;"><span style=3D"color:#555555;"><strong><span style=3D"font-si=
ze:large;"><span style=3D"color:#0000ff;"><a data-saferedirecturl=3D"https:=
//www.google.com/url?q=3Dhttps://forms.gle/uYrMqDrTqwEJSWGV7&amp;source=3Dg=
mail&amp;ust=3D1742015882009000&amp;usg=3DAOvVaw1yvMPDW4TTfYnmi9Mf9ya6" hre=
f=3Dhttps://events.enginemailer.email/CampClickThruv2/EngineMailerCampaign_=
clickThru.aspx?TSStr=3DBHkE5VVM89VMY2eAnM5EKQ%3D%3D&SC=3DJ3Typ2lykj6klxyii%=
2FCuHQ%3D%3D&D=3DmSg8m9qp5mEN3r%2B796%2FpxQ%3D%3D&URL=3DCnvFbOqmyL%2FtxsX1X=
5pUP%2F0I6%2FnfZzdqun4kDONTD%2FBVABL7iZt41PG7qI9PimjQ rel=3D"noreferrer noo=
pener" target=3D"_blank">https://forms.gle/<wbr />uYrMqDrTqwEJSWGV7</a></sp=
an></span></strong></span></span></span></span></h2>

																		<div>&nbsp;</div>

																		<div>
																		<h2 style=3D"font-family:sans-serif;text-align:center;mar=
gin-top:10px;margin-bottom:0px;"><span style=3D"font-size:large;"><span sty=
le=3D"color:#ff0000;"><u>ONLINE PER PAX</u></span></span></h2>
																		</div>
																		</div>
																		</div>
																		</div>
																		</div>
																		</div>
																		</div>
																		</div>
																		</div>

																		<div style=3D"color:rgb(85,85,85);font-family:Arial,Helve=
tica,sans-serif;line-height:1.2;padding:10px;">
																		<div style=3D"line-height:1.2;">
																		<div style=3D"line-height:1.2;text-align:center;"><span s=
tyle=3D"font-size:large;"><strong style=3D"font-family:Calibri,sans-serif;c=
olor:rgb(34,34,34);"><span style=3D"color:#ff0000;">Regular Rate Php 1,899.=
00 + VAT starting MARCH 22</span></strong></span><span style=3D"font-size:l=
arge;"><strong style=3D"font-family:Calibri,sans-serif;color:rgb(34,34,34);=
"><span style=3D"color:#ff0000;">,&nbsp;</span></strong><strong style=3D"fo=
nt-family:Calibri,sans-serif;color:rgb(34,34,34);"><span style=3D"color:#ff=
0000;">2025</span></strong></span></div>
																		</div>
																		</div>

																		<div align=3D"center" style=3D"color:rgb(34,34,34);margin=
:0cm 0cm 8pt;line-height:15.6933px;font-family:Calibri,sans-serif;"><span s=
tyle=3D"font-size:large;"><strong><span style=3D"color:#ff0000;">Early Bird=
 Rate Php 1,499.00 + VAT until MARCH&nbsp;</span></strong></span><strong st=
yle=3D"font-size:large;"><span style=3D"color:#ff0000;">21</span></strong><=
span style=3D"font-size:large;"><strong><span style=3D"color:#ff0000;">,</s=
pan></strong>&nbsp;<strong><span style=3D"color:#ff0000;">2025</span></stro=
ng></span></div>

																		<div align=3D"center" style=3D"color:rgb(34,34,34);margin=
:0cm 0cm 8pt;line-height:15.6933px;font-family:Calibri,sans-serif;"><strong=
><span style=3D"font-size:large;"><span style=3D"color:#ff0000;">Group Rate=
 Php 1,399.00 + VAT per pax for 5 &ndash; 14 pax</span></span></strong></di=
v>

																		<div style=3D"color:rgb(34,34,34);font-family:Arial,Helve=
tica,sans-serif;text-align:center;line-height:1.2;">&nbsp;</div>

																		<div align=3D"center" style=3D"color:rgb(34,34,34);margin=
:0cm 0cm 8pt;line-height:15.6933px;font-family:Calibri,sans-serif;"><strong=
><span style=3D"font-size:large;"><span style=3D"color:#ff0000;">Super Grou=
p Rate Php 1,199.00 + VAT per pax for 15 or more pax</span></span></strong>=
</div>

																		<div align=3D"center" style=3D"margin:0cm 0cm 8pt;line-he=
ight:15.6933px;font-family:Calibri,sans-serif;"><span style=3D"font-size:la=
rge;"><span style=3D"color:#ff0000;"><strong>BIRTHDAY MONTH PROMO - ONE (1)=
 FREE SEAT Register within Your Birthday Month with at least&nbsp;2 paid pa=
x @Php1,899.00</strong><strong style=3D"color:rgb(34,34,34);"><span style=3D=
"color:#ff0000;">+ VAT&nbsp;</span></strong><strong style=3D"color:rgb(34,3=
4,34);"><span style=3D"color:#ff0000;">per pax&nbsp;</span></strong><strong=
 style=3D"color:rgb(34,34,34);"><span style=3D"color:#ff0000;">Must Present=
 proof of date birth</span></strong></span></span></div>

																		<div align=3D"center" style=3D"margin:0cm 0cm 8pt;line-he=
ight:15.6933px;font-family:Calibri,sans-serif;"><strong style=3D"color:rgb(=
34,34,34);"><span style=3D"font-size:large;"><span style=3D"color:#ff0000;"=
>JOIN NOW PAY LATER PROMO - After 30 Days from the date of the Masterclass&=
nbsp;<a class=3D"gmail_plusreply" contenteditable=3D"false" id=3D"m_8996554=
431892723132m_-3525380267816774823m_-6348137064576245761m_16677714077159900=
83m_5138230658347253436m_-6219261184563239932m_-1307440934067766250m_-80930=
41480166940137m_7124555966343070415m_-8450422270480921462m_-690651982718045=
9342m_-6319304044863725023m_-6924902778225256360m_7362719042017152196m_-588=
4440454870724953m_-6190938995575889950m_-1464610154951175472m_-359257076119=
48697m_-1208652679504822411m_4038092657952006130m_3221537989327063504m_6618=
474190670859440m_-321581967640133207m_2954092143415542996m_4469085508372333=
095m_-7465114786386796991m_337620773361899606m_5834364193558210759m_3029953=
612652501572m_8933528335294646605m_1849133751370168586m_-183863857550728223=
2m_-5829370261140061019m_207588622971858768m_4093071732451145085m_-63116497=
49946155964m_-1030687248780375209m_3235850580053168937m_6947174741607146710=
m_7464351921273224107m_-7266980937315085433m_-8267451966618763805m_92769172=
5594951046m_-1188879237718663658m_-7355293288959420910m_961249136569885940m=
_-1608489655972963006m_5604732833366387446m_4378312409515602059m_6874459320=
489289769m_-646610415516271479m_8319626764317481505m_2325933389417244277m_2=
642887845746401929m_5087165177397515314m_7817149971883892943m_-422580367969=
9802999m_7683320798588280989m_34598192970764670m_-8866171075513576752m_-362=
1773549479330394m_2404260964293064786m_-4830443689257051615m_-2390217678032=
805476m_1320467170204662062m_-8859158302139931932plusReplyChip-2" style=3D"=
color:rgb(34,34,34)">@</a></span></span></strong><span style=3D"font-size:l=
arge;"><strong style=3D"color:rgb(34,34,34);"><span style=3D"color:#ff0000;=
">Php2,099.00&nbsp;</span></strong><strong style=3D"color:rgb(34,34,34);"><=
span style=3D"color:#ff0000;">+ VAT&nbsp;</span></strong><strong style=3D"c=
olor:rgb(34,34,34);"><span style=3D"color:#ff0000;">per pax</span></strong>=
</span></div>

																		<div style=3D"color:rgb(85,85,85);font-family:Arial,Helve=
tica,sans-serif;text-align:center;line-height:1.2;"><span style=3D"color:#0=
00000;"><em><strong><span style=3D"font-size:large;">Inclusive of the Webin=
ar Session, Presentation Materials and the Digital Certificate&nbsp;</span>=
</strong></em></span></div>
																		</div>
																		</div>
																		</div>
																		</div>
																		</div>
																		</div>
																		</div>
																		</div>

																		<div style=3D"font-size:13px;text-align:start;color:rgb(8=
0,0,80);">
																		<div style=3D"min-width:320px;max-width:500px;margin:0px =
auto;width:500px;">
																		<div style=3D"border-collapse:collapse;display:table;widt=
h:500px;">
																		<div style=3D"min-width:320px;max-width:500px;display:tab=
le-cell;vertical-align:top;width:500px;">
																		<div style=3D"width:500px;">
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:5px 0px;">
																		<div align=3D"center" style=3D"padding:10px;">
																		<table align=3D"center" border=3D"0" cellpadding=3D"0" ce=
llspacing=3D"0" style=3D"width:480px;vertical-align:top;border-top:2px soli=
d rgb(225,13,13);border-collapse:collapse;table-layout:fixed;border-spacing=
:0px;" width=3D"100%">
																			<tbody>
																				<tr style=3D"vertical-align:top;vertical-align:top;">
																					<td style=3D"vertical-align:top;vertical-align:top;">&=
nbsp;</td>
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																		</table>

																		<h2 style=3D"font-size:24px;color:rgb(51,51,51);margin-to=
p:0px;margin-bottom:0px;"><span style=3D"color:#ff0000;">ATTENTION TO MS.&n=
bsp;JHIE</span></h2>

																		<div style=3D"color:rgb(34,34,34);font-size:16px;font-wei=
ght:400;line-height:1.2;">&nbsp;</div>

																		<div>
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:400;padding:0px;"><span style=3D"font-size:14px;"><span style=3D"color:#00=
00ff;"><span style=3D"color:#000000;"><span style=3D"font-family:arial,sans=
-serif;"><span style=3D"color:#0000ff;"><span style=3D"background-color:inh=
erit;"><span style=3D"background-color:inherit;"><a data-saferedirecturl=3D=
"https://www.google.com/url?q=3Dhttps://forms.gle/uYrMqDrTqwEJSWGV7&amp;sou=
rce=3Dgmail&amp;ust=3D1742015882009000&amp;usg=3DAOvVaw1yvMPDW4TTfYnmi9Mf9y=
a6" href=3Dhttps://events.enginemailer.email/CampClickThruv2/EngineMailerCa=
mpaign_clickThru.aspx?TSStr=3DBHkE5VVM89VMY2eAnM5EKQ%3D%3D&SC=3DJ3Typ2lykj6=
klxyii%2FCuHQ%3D%3D&D=3DmSg8m9qp5mEN3r%2B796%2FpxQ%3D%3D&URL=3DCnvFbOqmyL%2=
FtxsX1X5pUP%2F0I6%2FnfZzdqun4kDONTD%2FBVABL7iZt41PG7qI9PimjQ rel=3D"norefer=
rer noopener" style=3D"color:rgb(0,0,255);text-decoration-line:none;" targe=
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jnAqWL1sjN4ngc1It2AUxrkINedRdrTu70HeEeOhUIMMkTtMHfldLZQ8BRRb5-WNi1x-9-az4qH=
SR01nuD4ypAi8FyBiC2UYAC7nrE4s1qDW0ej44ylr8BdzBdhJQwnn-NRQ=3Ds0-d-e1-ft#http=
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231ea542d.gif" style=3D"border-style:solid;border-width:0px;float:left;disp=
lay:block;width:250px;max-width:582px;user-select:none;" unselectable=3D"on=
" /></a></span></span></span></span></span></span></span></div>

																		<div style=3D"color:rgb(0,0,0);font-size:13px;font-weight=
:400;padding:0px;"><span style=3D"color:#0000ff;"><span style=3D"background=
-color:transparent;"><span style=3D"font-size:small;"><span style=3D"color:=
#000000;"><em><strong><span style=3D"font-family:arial,helvetica,sans-serif=
;">For More Details,</span></strong></em></span></span></span></span><span =
style=3D"color:#0000ff;"><span style=3D"background-color:transparent;"><spa=
n style=3D"font-size:small;"><span style=3D"color:#000000;"><em><strong><sp=
an style=3D"font-family:arial,helvetica,sans-serif;">&nbsp;Inquiry or</span=
></strong></em></span></span></span></span></div>

																		<div style=3D"color:rgb(0,0,0);font-size:13px;font-weight=
:400;padding:0px;"><span style=3D"color:#0000ff;"><span style=3D"color:#000=
000;"><em><strong><span style=3D"font-family:arial,helvetica,sans-serif;"><=
span style=3D"font-size:small;"><span style=3D"background-color:inherit;"><=
span style=3D"background-color:inherit;">Reservation Please Call Us On:</sp=
an></span></span></span></strong></em></span></span></div>

																		<div style=3D"color:rgb(0,0,0);font-size:13px;"><span sty=
le=3D"text-align:left;"><span style=3D"background-color:transparent;"><span=
 style=3D"font-size:small;">Ms.&nbsp;Jhie&nbsp;</span></span></span></div>

																		<div style=3D"color:rgb(0,0,0);font-size:13px;"><span sty=
le=3D"font-size:small;"><span style=3D"color:red;">Marketing Officer</span>=
</span></div>

																		<div style=3D"color:rgb(0,0,0);font-size:13px;"><span sty=
le=3D"background-color:transparent;">EmailAddress:</span></div>

																		<div style=3D"color:rgb(0,0,0);font-size:13px;">&nbsp;<sp=
an style=3D"color:#ff0000;"><span style=3D"background-color:transparent;"><=
span style=3D"background-color:transparent;"><a href=3D"mailto:jhie.pmxtrai=
ning@gmail.com" target=3D"_blank">jhie.pmxtraining@gmail.com</a></span></sp=
an></span></div>

																		<div style=3D"color:rgb(0,0,0);font-size:13px;"><span sty=
le=3D"font-size:small;">Tele Fax:&nbsp;8470-1057</span></div>

																		<div style=3D"color:rgb(0,0,0);font-size:13px;"><span sty=
le=3D"font-size:small;">&nbsp;or Call/Text:</span><span style=3D"background=
-color:transparent;"><span style=3D"font-size:small;">&nbsp;0906-4798186&nb=
sp;</span></span>&nbsp;</div>

																		<div style=3D"color:rgb(0,0,0);font-size:13px;"><span sty=
le=3D"font-family:arial,sans-serif;"><span style=3D"background-color:transp=
arent;"><span style=3D"font-size:small;"><span style=3D"font-family:cambria=
,serif;">Visit my FB PAGE @jhie.trainin</span><span style=3D"font-family:ca=
mbria,serif;">g&nbsp;</span></span></span></span></div>
																		</div>

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tyle=3D"color:rgb(34,34,34);font-family:Arial,Helvetica,sans-serif;font-siz=
e:small;font-weight:400;text-align:start;table-layout:fixed;width:570px;col=
or:rgb(0,0,0);font-size:13px;">
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																					<th style=3D"width:15px;line-height:0;font-size:0px;fo=
nt-weight:normal;text-align:left;border-spacing:0px;border-collapse:collaps=
e;border:0px;"><img border=3D"0" src=3D"https://ci3.googleusercontent.com/m=
eips/ADKq_NZWP65ZKh89F9LqKYtJWnFsHLt_9jHFLrg1Ujse0U650i3x1ZjYpL6U_3QixKIjv9=
MySsv29PZMc6wNjw=3Ds0-d-e1-ft#https://ui.icontact.com/assets/1px.png" style=
=3D"display:block;user-select:none;" unselectable=3D"on" width=3D"1" /></th=
>
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arent;font-weight:normal;text-align:left;border-spacing:0px;border-collapse=
:collapse;vertical-align:top;">
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" style=3D"width:540px;">
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order-spacing:0px;border-collapse:collapse;border:0px;">
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"0" cellspacing=3D"0" style=3D"margin:0px auto;width:540px;">
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le:none none solid;font-size:0px;line-height:0px;border-spacing:0px;border-=
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dth:540px;">
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lapse;border:0px;">
																								<div style=3D"padding:0px;border-width:0px;border-s=
tyle:none;color:rgb(51,51,51);font-size:16px;">You are receiving this email=
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																					<div style=3D"overflow:hidden;background:transparent;"=
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																					<table cellpadding=3D"0" cellspacing=3D"0" style=3D"wi=
dth:540px;">
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																								<td style=3D"border-spacing:0px;border-collapse:col=
lapse;border:0px;">
																								<div style=3D"padding:0px;border-width:0px;border-s=
tyle:none;font-size:16px;"><strong><span style=3D"font-size:18px;"><span st=
yle=3D"color:#ff0000;">In-House Training</span></span></strong><br />
																								<span style=3D"color:#333333;">We can conduct the f=
ollowing in-house training for your company to make them more customized to=
 your requirements:<br />
																								<br />
																								&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; * Human Resource or =
HR&nbsp;&nbsp;&nbsp; &nbsp;&nbsp; * Labor Law<br />
																								&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; * Taxation&nbsp;&nbs=
p;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&=
nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<wbr />&nbsp;&nbsp;&nbsp;&nb=
sp;&nbsp;&nbsp;&nbsp; &nbsp;&nbsp;* Accounting<br />
																								&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; * Supply Chain Manag=
ement&nbsp; * Leadership, Management, Supervision<br />
																								&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; * Soft Skills&nbsp;&=
nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbs=
p;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<wbr />&nbsp;=
&nbsp;&nbsp;&nbsp;&nbsp; * Sales<br />
																								&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; * Customer Service&n=
bsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp=
;&nbsp;&nbsp;&nbsp; * Collection&nbsp;</span></div>
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