... 51 for mail-order companies, 214 , 219 for marinas, 243, 2 81, 288reconstructing balance sheets in, 213 for restaurants, 11 2, 12 3 for retail businesses, 14 8, 15 7, 16 6, 17 8, 18 7 for small manufacturers, ... companies, 216 – 218 , 219 for marinas, 246–249, 283–288net multipliers and, 56–58 for professional practices, 81 82 for restaurants, 11 5 12 1, 12 3 for retail businesses, 14 9 15 5, 15 7, 16 7 16 9, 18 1 18 7 for ... 217 – 218 for restaurants, 10 7 10 8, 11 6 12 0, 12 3282 Appendix A Adjusted Book Value MethodAssetsBalance SheetCostFair MarketValueCash $ 2,307 $ 2,307Acct./Rec. 16 ,026 16 ,026Inventory 212 ,385 212 ,385Prepaid...