What would you recommend to small business owners regarding the value of creating and monitoring budgets (cash and operating) as well as calculating ratios and financial statements. Again, assume that the small business owner is not able to hire an accountant or CPA except for taxes, but does have clerical support for A/P, A/R, and payroll. This means that the business owner must complete the statements, ratios, and budgets themselves. Please answer to the point.