INTRODCUTION
This memorandum evaluates Pemsah and Sihathor’s farms’ performance based on their statements of operation and statements of corn flows. We will first indicate the phenomena and attributes of interest in this case. Then, we will utilize statistics from financial statements to measure who did better job regarding corn harvest. Last but not least we will make a recommendation to the Chief Scribe.

PHENOMENA AND ATTRIBUTES OF INTEREST
A phenomena and attribute of interest are both aspects of measurement. The phenomena is the object or event of interest and the attribute is the characteristic or quality of the object or event of interest. In this specific case there could be a few examples of the phenomena as well as attributes of interest. The first phenomena could be the actual farms of each of the nobles, Pemsah and Sihathor. The attributes of interest for both of these would be the measure of the corn flows and the net income for each farm after the first year. This is the main relationship between what we measured, the overall profitability of each farm using the Statement of Operations as well as the Statement of Corn Flows, and the phenomena and attribute of interest. After analyzing the measurements of the Statement of Corn Flows and the Statement of Operations we can determine which farm is more profitable.

RECOMMANDATIONS
After analysis of Pemsah’s and Sihathor’s Corn inflows and outflows as well as their respective income statements, it is clear that Pemsah ran an overall more efficient and effective operation. Pemsah had a slightly lesser corn net flows, but with respect to net income his overall operations produced a greater net income with respect to the resources that he initially received. Pemsah not only achieved a higher current ratio but also a lower debt ratio which leads one to the conclusion that he ran a less risky and more liquid operation. The financial statements would lead us to advise the Chief Scribe to invest in Pemsah’s firm. When everything is put into relative terms, it is clear that Pemsah ran the stronger, more reliable firm despite Sihathor achieving a greater net income. The Chief Scribe would be wise to invest his capital with the Pemsah because he is more likely to provide a greater given the amount of resources and capital he receives.

CONCLUSION
Having reviewed both farms phenomena and attributes of interest, it is evident which farm the Chief Scribe would rather invest his capital in. Our group was able to make a conclusion based on the harvest and the attributes of interest associated with both Pemsah and Sihathor. We were able to use the debt ratio and the current ratio specifically to determine which noble performed at the more optimal level. All things considered, we would be able to reasonable recommend that the Chief Scribe invest in Pemsah’s operations.