NIGERIA NEWSPAPERS: TODAY'S THE NATION NEWSPAPER HEADLINES [14 APRIL, 2018].


Below are the headlines found on The Nation Online Newspaper for today, Saturday,  14 April, 2018.

Sat, 14 Apr 2018
THE Presidency said yesterday that the criticism trailing President Muhammadu Buhari’s recent comment on the killings by herdsmen is aimed at demeaning, de-marketing and demonising him ahead of next year’s election.

Buhari, while meeting with the Archbishop of Canterbury Justin Welby in London on Wednesday, had spoken on the likely impact of gunmen trained by former Libyan leader, Muammar Ghadaffi, on the killings by herdsmen in Nigeria.

Some critics took that to mean that the President said Ghadaffi armed the herdsmen who have been on the rampage in the country.

Buhari’s Special Adviser on Media and Publicity, Mr. Femi Adesina, declared yesterday that such critics “have virtually flown off the handle, ululating as if wailing was going out of fashion.”
 
Adesina, writing on his Facebook wall, said: “They twisted the meaning of Mr. President’s words (yes, some people twist everything, even the words of God; 2 Peter:3, 15,16). They claimed he was blaming Ghadaffi, long dead, for the killings in Nigeria.

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“But let’s see the vacuousness and intellectual laziness in the twist they have given what President Buhari said, out of sheer malice and evil hearts. Sadly, even a Senator was involved in the sickening display of poisonous heart. That’s what you get when small minds get into high places.”

“Here’s what Mr President told Archbishop Justin Welby: ‘The problem is even older than us. It has always been there but now made worse by the influx of armed gunmen from the Sahel region into different parts of the West African sub-region. These gunmen were trained and armed by Muammar Ghadaffi of Libya. When he was killed, the gunmen escaped with their arms.

‘We encountered some of them fighting with Boko Haram. Herdsmen that we used to know carried only sticks and maybe a cutlass to clear the way, but these ones now carry sophisticated weapons. The problem is not religious, but sociological and economic. But we are working on solutions. The problem is even older than us,’ said President Buhari.

“If anybody is not challenged with a simple understanding of English language, does this mean pre-Ghadaffi? The former Libyan leader was born in 1942, and killed in October 2011, making him 69 years old at the time of his death.

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“So, did he cause clashes between farmers and herdsmen, which the President said was older than most living Nigerians? Only rabidly mischievous minds can conceive such.
 
“It has always been there, but now made worse…’If you say something has been exacerbated by a factor, does it mean such factor is the cause? Simply illogical.

Sat, 14 Apr 2018
THE police yesterday named a 29-year-old alleged drug baron as one of the brains behind the April 5 bank robberies in Offa, Kwara State.

Adegoke Shogo, described as a mega distributor of Indian hemp, allegedly provided part of the logistics used during the operation that claimed at least 17 lives, including those of nine policemen.

Twelve more suspects, including Shogo, have been arrested by the police in connection with the robberies, Force Headquarters spokesman, Jimoh Moshood, an Assistant Superintendent of Police, told reporters in Abuja.

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This brings to 20 the number of people so far arrested over the operation.


 
The police said Adegoke Shogo sponsored the attacks with “misplaced expectations of expanding his criminal and social profile.”

Among the suspects is 18-year-old Aminu Ibrahim.

He was picked up in Ilorin, the state capital.

Other suspects in the second set of arrests are Kayode Opadokun (35); Kazeem Abdulrasheed (36); Azeez Abdullahi (27); Alexander Reuben (39); Jimoh Isa (28); Azeez Salawudeen (20); Adewale Popoola (22); Adetoyese Muftau (23); Aminu Ibrahim (18); Richard Buba Terry (23) and Peter Jaba Kuunfa (25).

One of the suspects, Alexander Reuben, the police said, confessed to having been sentenced to a jail term for armed robbery and possession of weapons, including a General Purpose Machine Gun (GPMG).

He was arrested in Lagos.


 
Moshood said of him: “Alexander is a veteran bank robber, and he was taken to court over the use and possession of various weapons including a GPMG and a military rocket launcher in 2015, but under circumstances that we have decided to painstakingly investigate, he left prison custody in 2017.

“We need to investigate whether the courts released him on bail or something else happened. We work with the judiciary, but we want the mass media to monitor criminal cases in the court the way they monitor suspects being paraded.”

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Moshood said 20-year-old Azeez Salawudeen and 22-year-old Adewale Popoola were arrested in Offa with the mobile phones and SIM cards of victims of the robberies while 18-year-old Aminu Ibrahim was arrested in Ilorin.

He said one Beretta pistol and several rounds of ammunition were found in the possession of Aminu Ibrahim, Richard Buba Terry and Peter Jaba Kuunfa.

He said the arrests followed the  deployment of a high-powered police investigation team, one Armoured Personnel Carrier (APC), Three  units of Police Mobile Force (PMF) comprising 63 men each and various anti-robbery equipment to Kwara State to “carry out discreet investigation into the bank robberies, prevent further attacks and bring perpetrators to justice.”

He added: “The police teams engaged in massive raids of identified criminal spots/flashpoints, stop-and-search operations, visibility and confidence building patrols, intelligence gathering which led to the arrest of the suspects.

“Some of the arrests also involved serious exchange of gun fire between the police and the suspects in their various hideouts.

“The following are the suspects arrested and have admitted to the various criminal roles they played in the bank robbery attacks and are also assisting police investigation into the incident:

“Adegoke Shogo, 29 years, native of Offa Kwara State. He was arrested in Offa after the bank robbery and the attack on the police station. He is a drug baron and also an Indian hemp dealer in Offa, Kwara State. According to intelligence gathered from cultivated and reliable informant, he is alleged to be one of the sponsors of the robbery attack and the Police Station in Offa. He has made useful statements to the roles he played in the armed robbery.

”Kayode Opadokun, 35 years, native of Offa, Kwara State. He was found to have been released from prison three months ago after serving only eight months of his sentence years for armed robbery. A notorious armed robber and confirmed gang member of the Offa bank robbers, a Barretta pistol and six rounds of live ammunition were recovered from him, and he has admitted to the criminal roles he played in the Offa banks robbery.

Sat, 14 Apr 2018
A Federal High Court in Lagos yesterday fixed May 3 to hear a suit by a chieftain of the All progressives Congress (APC), Mr Adewale Hameed, challenging the purported tenure elongation of APC’s  national officers, including its Chairman, Mr John Odigie-Oyegun.

Listed as defendants are Odigie-Oyegun, Mr Segun Oni, Deputy National Chairman (South ) and Sen. Lawal Shaibu, Deputy National Chairman (North).

Others are Mr Ibrahim Gubi, National Secretary, and Mr Pius Akinyelure, Vice-Chairman (South West), as the fourth and fifth defendants.

APC and the Independent National Electoral Commission (INEC) are joined as sixth and seventh defendants respectively.


 
When the case was called yesterday, Dr Muniz Banire (SAN), counsel to the APC, told the court that the sixth defendant (APC) had filed an application to set aside the service of the originating processes on them.

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Banire said the order for substituted service on the sixth defendant was obtained fraudulently as the address stated on the order was wrong.

He said the address of the APC secretariat is No. 40, Blantyre St., and not No. 16, Blantyre Avenue that was stated in the order.

Banire said that they had also filed a further affidavit to prove same and attached correspondence from INEC showing their correct address.

The applicant’s counsel, Mr Babatunde Fashanu (SAN), sought the leave of court to withdraw the motion ex-parte for substituted service on the fifth defendant (Akinyelure) that he had been served personally.

He also told the court that the applicant had filed a counter-affidavit to the sixth defendant’s (APC) motion to set aside the order.
 
According to him, the sixth defendant should be stopped from denying the address as the website was clearly APC website and an exhibit had been attached to prove same.


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Fashanu said moreover, the bailiff of the court had sworn to an affidavit of proof of service on oath that it was at the APC secretariat he served the processes. 

Sat, 14 Apr 2018
A Federal High Court in Abuja has held that the involvement of former Minister of Justice and Attorney General of the Federation (AGF), Mohammed Adoke, in the OPL 245 transactions commonly referred to as the Malabu Oil deals was in furtherance of the execution of lawful directives/approvals of President Goodluck Jonathan.

The Economic and Financial Crimes Commission (EFCC) had, based on Adoke’s involvement in the Malabu deal, to which it (EFCC) claimed Nigeria lost over $1.8 billion, filed a five count charge of money laundering against the ex-minister before the Federal High Court, Abuja.

But, in a judgment on Friday, Justice Binta Nyako held that Adoke merely acted in furtherance of the lawful directives/approvals of ex-President Jonathan in the exercise of his (President’s) executive powers as provided in the Constitution.

Justice Nyako said based on her finding that Adoke (who served under Jonathan) acted on the ex-President’s lawful directives/approvals, he could not be held personally liable for all he did in respect of the Malabu deals.


 
The judgment was on a suit marked: FHC/ABJ/94/446/2017 filed by Adoke, with the AGF as sole defendant.

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The judge resolved all the issues raised for determination in favour of the plaintiff and also dismissed the preliminary objection raised against the suit by the defendant.

Justice Nyako noted that contrary to the defendant’s contention that the plaintiff exceeded the directive of the President and in the process committed a crime, Exhibits 19 and 20, which remained uncontradicted and unchallenged, confirmed that the plaintiff actually remaine within the confines of the lawful directives given to him by the President and is therefore protected by law.

Exhibit 19 is a letter written by the AGF to the Acting Chairman of the Economic and Financial Crimes Commission (EFCC) to the effect that the plaintiff (Adoke) has no case to answer in respect of the actions he took pursuant to the directives/approvals of the President in respect to the implementation of OPL 245 Resolution Agreement.

Exhibit 20 is a letter from the Minister of State, Petroleum Resources to the Chief of Staff to the President in response to the latter’s request for advice on the letter by the AGF to the Acting Chairman of the EFCC on OPL 245 Settlement Agreement implemented by the plaintiff, in which the Minister of State, Petroleum Resources agreed with the opinion of the AGF.

Sat, 14 Apr 2018
THE abductors of Oba Lekan Balogun twins have again called the distraught monarch to inform of slashing the ransom placed on the twins from the initial N100 million to N40million.

The kidnappers had on Tuesday stormed the Akobo residence of the Otun-Olubadan of Ibadanland, and made away with his set of twins, a not and a girl aged 5years. Sources closed to the family gave the hint on Friday, noting that the helpless family had resorted into intensive prayers for the release of the twins.

The family source said that it was the family’s decision to look unto God for intervention as the ransom being demanded was just too much for the family to bear, considering that the family head (Oba Balogun) has for sometime now concentrated his time on his traditional title calling rather than on any business. It was gathered that the family had been inundated with several visits and telephone calls in sympathy with it over the incident since it became a media issue late Thursday.

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Confirming the development, the monarchs immediate younger brother, Alhaji Bashiru Balogun, who spoke on behalf of the family told reporters that as much as the family looks unto God, “we are equally hoping and relying on the efforts of the security agents to secure the release of the innocent kids.


 
“I equally want to plead with the abductors to please, in the name of God and anything that is good to spare us this trauma and release the innocent children, who can hardly differentiate their left from right. “They should please just consider the innocence of the kidnapped children. You all know my brother as peace-loving and kind hearted person, who is ready to sacrifice anything for the happiness of others, he doesn’t in anyway deserve this kind of treatment from the society he had committed himself to for several years now.” When asked about the condition of the mother of the children, Mrs. Funmilayo Balogun, the family spokesperson said her condition had become in an undisclosed hospital where she had been admitted since the incident.


Sat, 14 Apr 2018
ON Wednesday, while receiving the Archbishop of Canterbury, Justin Welby, in London, President Muhammadu Buhari strangely decided this time to blame the influx of Libyan gunmen into Nigeria for the unending killings many thought were perpetrated by herdsmen. He did not indicate that he had a rethinking of the subject, nor did he struggle to convince anyone that his previous thesis on the killings, and those of his security aides, do not brazenly and disturbingly war against his present convictio 


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Whistle-blower policy yields N123bn
Sat, 14 Apr 2018
The whistle-blower policy of the Federal Government has yielded about N123 billion, the Minister of Finance, Kemi Adeosun, disclosed yesterday.Adeosun, who spoke at an evaluation workshop on the whistle-blower policy and asset tracing team organised by the Presidential Advisory Committee Against Corruption in Abuja yesterday, said the Federal Government had received 8,373 enquiries and 1,231 tips since the policy was introduced in 2016.Represented by the Head, Presidential Initiative on Continuo 

Sat, 14 Apr 2018
The death toll in Wednesdays dusk attack by Fulani herdsmen in Taraba State has risen to 32, the locals said yesterday.The marauding herdsmen have resumed their violence in full swing on innocent citizens despite the presence of the Inspector General of Police, Ibrahim Idris, and a military panel probing allegations by former defence minister, Gen Theophilus Danjuma, that the armed forces collude with armed bandits that kill Nigerians.Herdsmen had attacked Jandeikyula village in Wukari Local Gov 

Sat, 14 Apr 2018
NEW occupants of offices are usually said to hit the ground running. For Governor Yahaya Bello of Kogi State, however, it has been more of hitting the ground fighting, given the controversies that have dogged his administration since he assumed office in 2016. Not a few people would adduce the development to his ruling style, which more often results in negative perception of his administration by followers of events in the Confluence State.From the beginning of his administration, Bello, whose 

Sat, 14 Apr 2018
SUPPORTERS of President Muhammadu Buhari under the auspices of Buhari Media Support Group (BMSG) has asked the Senate leadership to caution senators against the use of foul language on Nigerian leaders on the floor of the senate and during plenary.The supporters took exception to what they described as conspiratorial stance by some senators against the Buhari administration, abusing their immunity to use incendiary remarks on the President during their sittings.In a statement signed by Chairman 

Sat, 14 Apr 2018
The Economic and Financial Crimes Commission (EFCC) has invited 13 more top officers of the National Emergency Management Agency (NEMA) for questioning over alleged N2.5billion scandal in the agency.The development has made the list of those implicated in the fraud to 20 because the anti-graft commission had earlier quizzed a former Director-General and six serving directors of the agency.The Board of the NEMA, headed by Vice President Yemi Osinbajo, had suspended the six directors based on an i 

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Sat, 14 Apr 2018
Senator Binta Masi Garba does not incite approbation whenever she is introduced as the only female senator from the 19 states that make up northern Nigeria. Having only one woman from 57 elected legislators in an entire region is nothing to be applauded. It is not a thing of pride, she said.Born in the norther city of Kaduna, 51-year-old Garba has served three terms in the House of Representatives before she was elected into the Senate in 2015 to represent Adamawa North. She also made history as 

Sat, 14 Apr 2018
Youth Initiatives for Advocacy, Growth and Advancement (YIAGA), a Civil Society Organisation (CSO) says Nigeria will record significant democratic milestone if it conducts free and fair elections in 2019.Executive Director of the group, Mr Samson Itodo, stated this in the organisations Watching the Votes (WTV) series made available to our reporter in Abuja on Friday. He said that WTV had provided opportunity for key stakeholders to engage in pathways of ensuring free, credible and peaceful polls 

Sat, 14 Apr 2018
Chairman of the Cross River/Akwa Ibom State branch of the Manufacturers Association of Nigeria (MAN), Engr Giandomenico Massari, has advised the Federal Government againstsigning the European Union-Economic Community of West African States (EU-ECOWAS) Economic Partnership Agreement and the African Continental Free Trade Agreement.Speaking at the 11th Annual General Meeting of the association in Calabar, Massari said the agreement, is aimed at opening the doors for influx of European products at 

Sat, 14 Apr 2018
In faraway Liberia, Queen Juli Endee, has made a name for herself as the countrys Culture Ambassador as well as the Traditional Queen of Liberia. However, she says that she is ready to take her music to the rest of Africa. Endee, who is also the Executive Director of Liberias Crusaders for Peace speaks to OVWE MEDEME on her journey so far, relationship with Highlife artiste, Flavour and sundry issues.How did you become the Traditional Queen of Liberia' I work in the community and because of 

Sat, 14 Apr 2018
I do not know that glorious thing that can be exchanged for freedom. Even the flesh confinement that religions urge believers to espouse is measured basically in relation to sex (outside marriage), food (when you need to fast), lucidity (of thou shall neither hate nor kill) etcetera. But a long period of custody that divorces you from the daily sun, the moon at night, the rain, visitations, longtime friends and family members leaving you absolutely with no idea of what time of the day or night 

Sat, 14 Apr 2018
Plans have been concluded to hold what has come to be known as one of the largest global travel trade show for the continent, Africas Travel Indaba. With tourism businesses from 21 African countries and 12 African tourism authorities already confirming their attendance, conveners of the showcase, South African Tourism say that it is working to secure further countriesSpeaking on the upcoming showcase, Sisa Ntshona the CEO of SA Tourism and organisers of Africas Travel Indaba says that tourism in 

Sat, 14 Apr 2018
BBNaija Winner 2017, Efe Ejeba, who posted a video on April 12, 2018, thanking those who have made it possible for him to become a brand to reckon with also revealed that he is yet to make use of the N25m, he won a year ago.For the interest of you all those who have shown me support so far; and because of your love. I have not touched my 25m; I know even know where the money dey.This is contrary to what he revealed in October 2017, months after leaving the house, stating that the most expensive 

Sat, 14 Apr 2018
Nigerian OAP, Uche Agbai, who has been battling cancer, appears to have survived its worst stages. Popularly known as Sensei Uche, the OAP posted a gray scale photo of himself looking fly in a simple outfit.He captioned it; For Life given to me, I will forever be thankful! Not by my power, but by your Spirit! Dont be afraid, you are stronger than you know!According to information, his battle with cancer began in December 2016, when he realised that he was losing his sense of hearing. Following p 

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Sat, 14 Apr 2018
MTV Base is set to start airing a new show, Celeb Living, which will show what its like to really live like a celebrity.According to information, the show will give fans a glimpse into the homes, flashy cars, fast cars and off the chain shoes as well as the vulnerable sides of everyones favourite A-list celebs.The channels VJs Folu Storms and Ehiz will be taking viewers all over the continent on a thrilling ride into the lives of the biggest Nigerian celebrities.On this show, there will be no hi 

Sat, 14 Apr 2018
In a bid to curb these recurring biting cases and help practitioners in the Nigerian music industry to fully understand the music business including contract, copyright and other issues, foremost music television channel, MTV Base will present on Thursday, April 19 present Musicology.Hosted by Folu Storms, Musicology which starts by 8pm gathers key stakeholders in the music industry to share information on various issues ranging from record contracts, branding, trademarking, content monetization 

Sat, 14 Apr 2018
Nigerian singer and vocalist, Jeff Akoh, has released the video for his track, Halima which features Kenyan rap sensation, Khaligraph Jones.The video was shot in the stunning Kenyan capital, Nairobi by prolific music video director, Enos Olik.Presented by Temple Music, the Halima video is the second music video off Jeff Akohs debut music album.The music sensation rose to prominence after winning the eighth season of Project Fame West Africa which was held in late 2015.A talented singer and sound 

Sat, 14 Apr 2018
Comedienne Oluwadamilola Adekoya, popularly known as Princess is back.Having been off the scene after the stories of her controversial marriage break-up, the comedienne is set to hold her comedy show Princess On Stage, on May 4, 2018 at the Eko Hotel & Suites, Victoria Island, Lagos.Announcing her comeback, Princess, who is also a compere, caterer and motivational speaker, has been posting skits on her social media, treating topical issues like kidnapping and change of the nation among other 

Sat, 14 Apr 2018
Talented actor and filmmaker, Mike Ezuruonye has moved on from the success of Brother Jekwu at the cinemas to serving us with another Nollywood comedy drama. This time, he is doing comedy with a serious message for couples and lovers. His latest work, Divorce Not Allowed, started showing in cinemas yesterday.In a world that continues to witness incessant breakups, divorce and unhappy marriages, one of the reasons is because people have stopped fighting for their marriages, this was made known by 

Sat, 14 Apr 2018
Nigeria last night swept to an unprecedented four gold medals and took a giant move to number 8 on the medals table ahead of such big countries like Jamaica, Malaysia, Kenya, and Botswana. South Africa remains the only African country ahead of Nigeria on the table as they maintained their 5th position with 13 Gold, 10 Silver and 12 bronze medals. Nigeria has 8 Gold, 5 Silver and 5 Bronze medals.Blessing Oborodudu started a night to remember for Nigeria with a stunning victory in the 68 kg freest 

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Sat, 14 Apr 2018
Nigeria has crashed out of the Table Tennis Mens Double event at the ongoing Commonwealth Games in Gold Coast, Australia. The duo of Aruna Quadri and Segun Toriola lost in the quarter-finals to Singapores Pang Yew En Koen and Poh Shao Feng Ethan 3-1 at Oxenford Studio yesterday.The elimination of Quadri and Toriola effectively ends the countrys search for medals in the Doubles event. There was however a ray of hope in the Mens Singles event where Quadri made it to the last four.The Nigerian numb 

Sat, 14 Apr 2018
The hope of Nigeria winning gold or silver medals in boxing was dashed on Friday at the ongoing Commonwealth Games here in Gold Coast, Australia with the boxers settling for bronze medals.Before yesterday, the male boxers had crashed out in the early rounds leaving the countrys fate in the hands of their female compatriots.Yetunde Odunuga who showed a lot of promise in previous stages of the competition was eliminated by Englands Paige Murney in the the semi-finals of the Womens 60kg at the Oxen 

Sat, 14 Apr 2018
Coach Patience Igbiti has revealed the driving force behind Nigerias huge success in Special Sports at the ongoing Commonwealth Games and other international competitions.The countrys athletes swept the available four gold medals in Gold Coast and two silver medals with Lucy Ejike breaking her own world record in the process.Igbiti, a former Paralympian herself has been in charge of the national team alongside her compatriot Are Feyisetan.In Nigeria, we ex-Paralympians adopted Para Lifting as ou 

Sat, 14 Apr 2018
They have qualified for the semi finals of this years Champions league, they may be standing a good chance like the other three contenders, Roma, Real Madrid and Bayern Munich to clinch the prestigious trophy come 26th of May at the NSC Olimpiyskiy Stadium, Kiev, but Liverpool have been voted as the Premier Leagues noisiest in a poll of over 4,000Top-flight ,followers, former players and managers.The Reds topped the list for the loudest fans both home and away in the survey conducted by Barclays 

Sat, 14 Apr 2018
She went, she saw and she conquered. That is the best way to capture the fit achieved by Nigerian sprinter, Oluwatobilolba Amusan after clinching gold in the 100m hurdles at commonwealth Games.The golden run took Nigerias gold tally to eight. Amusan braced the tap in 12.68 seconds leaving behind highly rated Jamaican duo of Danielle Williams and Yanique Thompson. The Jamaicans no doubt gave the Nigerian a good chase finishing in record times of 12.78 seconds and 12.97 seconds respectively.The go 

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Sat, 14 Apr 2018
Video Assistant Referees (VAR) will not feature in the 2018/19 premier league season. This follows unanimous decision by English clubs not to join in the bandwagon of launching the device into competitive football, voting rather to subject it to further test run. The Premier league clubs approved for the test run to be continued using the FA cup and the Carabao cup within the season.The decision is not unconnected with complaints over delays in reaching a decision, which many say reduces the tem 

Sat, 14 Apr 2018
*Roma sells ticket versus Liverpool before drawIt is no longer news that the Semi final fixtures of this years Champions league has been announced with Roma pitched against Liverpool and Real Madrid pitched against Bayern Munich.But the big question on the lips of soccer pundits and fans across the globe now is; could the pairing have been fixed'Has there been some element of rigging in the process' The queries are propping up following reports that Roma who against all permutations ed 

Sat, 14 Apr 2018
Bayern Munich will play against Real Madrid in the Semi-Finals of the UEFA Champions League, as Liverpool will lock horns with AS Roma.Real Madrid reached the last four with a last-gasp 4-3 aggregate victory over Juventus. They had won 3-0 in Turin in a match where Cristiano Ronaldo scored a wonder goal, and lost 3-1 at the Santiago Bernabeau. Ronaldo again had the final word of the match, when he converted an injury-time penalty after Gianluigi Buffon was sent off for his furious reaction to re 

Sat, 14 Apr 2018
Although she has a background in law, Shola Adekoya boasts of about 12 years in Human Resources, Sales, Marketing, and Marketing Communication and Strategy. She currently manages four regions, the East, West, South South and the North for Resource Intermediaries where she is also the Group Head, Business Development. She speaks with OVWE MEDEME.Concerning human resources, there is this notion that there is a deficit in employable young Nigerians. From your experience, how true is that'Ill s 

Sat, 14 Apr 2018
IntroductionGood record keeping is essential to efficient business operations for any SMEs. It is also critical for all legal related issues. Setting up a record keeping system is not exciting and doing paperwork can be time consuming. But creating and maintaining a well-organized system is easier than fixing a poor one.Some of the records that are very essential to most SMEs are classified below:Accounting and bookkeeping recordsSales and expense informationIncome statementsBalance sheets or St 

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