Other financial entries that may need adjiustment include personal expenses and wage or salary payments. For example, costs related to personal use of business vehicles frequently appear as a business expense. Family members may receive excessive compensation or none at all. All entries must be examined to ensure that they relate to the business and are realistic. Figure 5-3 shows an income statement that has been adjusted by a prospective buyer. Note carefully the buyer's reasons for the adjustments that have been made. Of course, many other adjustments be made as well.