104 After opening the new swimming pool early last summer, T

[Erin]

104. The following appeared as part of a business plan created by the management of the Take Heart Fitness Center.

“After opening the new swimming pool early last summer, Take Heart saw a 12 percent increase in the use of the center by members. Therefore, in order to increase the number of our members and thus our revenues, which depend on membership fees, we should continue to add new recreational facilities in subsequent years: for example, a multipurpose game room, a tennis court, and a miniature golf course. Being the only center in the area offering this range of activities would give us a competitive advantage in the health and recreation market.”