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  "notes": "Contains three distinct accounting case study examples (Adobe membership revenue, Under Armour raw material purchase, Under Armour inventory sale).",
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      "text": "Financial Modeling Course References: Course 12, Lesson 7 (Selling Memberships)",
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      "text": "95. On January 1st, Under Armour ordered $100 of raw materials from its suppliers and paid with cash on hand. It hasn't sold any merchandises made from the $100 of raw materials yet. Walk me through the changes to Under Armour's three financial statements.",
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      "text": "94. Now let's say 3 months passes. Walk me through the changes to Adobe's three financial statements on March 31st. Assume Adobe didn't incur any cost associated providing the service during the 3 months.",
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      "text": "96. By June 30th, Under Armour had turned the raw materials it purchased from suppliers into sneakers that it sold for $300. Walk me through the changes to Under Armour's three financial statements.",
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      "text": "I. Accounting (Financial Statements) E. Impact to Three Statements",
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