@book{111093,
	author = {Kester, Roy B.},
	title = {Accounting theory and practice, Volume 1 (of 3)},
	publisher = {Project Gutenberg,},
	year = {2023},
	address = {Salt Lake City, UT :},
	note = {Release date is 2023-03-24},
	url = {https://www.gutenberg.org/ebooks/70367}
}