Learning Journal Entry Reflect on what you have learned so far in the first two modules: Module 1 – The Balance Sheet and Income Statements Module 2 – Cash Flow Statements For your first learning journal entry, try to synthesize what you have learned into a short (min. 30-second, max. 1-minute) “elevator pitch”-type presentation that explains what financial statements are and how they can help an organization. You will record yourself giving this presentation using the Video Note feature. • Your reflection should be more personal and informal in tone than is typical for other assignments, and you may approach the topic(s) in a way that is most meaningful to you in terms of your own learning. The goal of this exercise is for you to obtain a deeper understanding of the course material by thinking about both how it can be practically applied in your own context and how it connects to wider questions, challenges, and processes that are encountered in the business world and beyond.