Hailed as the typographic genius of his time (1918–81), 's achievements included advertising and editorial design, trademark and typeface design, posters, and packaging. He abandoned traditional typographic rules and practice and looked at the characters of the alphabet as both visual forms and a means of communication. Words and letters could become images; images could become a word or a letter. He practiced design as a means of giving visual form to a concept or message, as in the proposed logo for Mother and Child magazine, in which the ampersand enfolds and protects the "child" in a visual metaphor for motherly love. Among his typeface designs is Avant Garde. He was also the design director for International Typeface Corporation's tabloid-size journal known as U&lc.

Listed below are several transactions that took place during the first two years of operations for the law firm of pete, pete, and roy. year 1 year 2amounts billed to clients for services rendered $ 170,000 $ 220,000 cash collected from clients 160,000 190,000 cash disbursements salaries paid to employees for services rendered during the year 90,000 100,000 utilities 30,000 40,000 purchase of insurance policy 60,000 0 in addition, you learn that the company incurred utility costs of $35,000 in year 1, that there were no liabilities at the end of year 2, no anticipated bad debts on receivables, and that the insurance policy covers a three-year period. required: 1. & 3. calculate the net operating cash flow for years 1 and 2 and determine the amount of receivables from clients that the company would show in its year 1 and year 2 balance sheets prepared according to the accrual accounting model.2. prepare an income statement for each year according to the accrual accounting model.