Refer to Exhibit 5.4. Identify typical accounting cycles not listed in the Exhibit and list their associated accounts. EXHIBIT 5.4 Illustrations of Cycles and Related Accounts Cycle Related Accounts Acquisitions and Payments for Inventory Accounts Payable Goods and Services Inventory Expenses Other Assets Cash Acquisitions and Payments for Long-Lived Assets Equipment Accumulated Depreciation Depreciation Expense Gain or Loss on Disposal Impairment Loss