Sample Exhibit for Use with Flow-Through EntitiesThe first line states Exhibit A. The second line is blank. The third line states, Name of Opal Corporation. The fourth line is blank. The fifth line states, Shareholder. The six line is blank. The seventh line states. Percentage of stock ownership 2001. Then the table below is inserted. After the table is a blank space where the explanation of adjustments can be entered.ExplanationsTaxable Year Ended 12/31/XXXXTaxable Year Ended 12/31/XXXXTaxable Year Ended 12/31/XXXXOrdinary income per return as filed$$$Increases (Decreases) to income:$$$a.$$$b.$$$Ordinary income as corrected$$$Your distributive share of ordinary income$$$Less: ordinary income reported on your return$$$Increase (Decrease) in ordinary income$$$(Separately stated) per return as filed$$$Increase (Decrease) to (separately stated)$$$(Separately stated) as corrected$$$Your distributive share of (separately stated)$$$Less: (separately stated) reported on your return$$$Increase (Decrease) in (separately stated)$$$EXPLANATION OF ADJUSTMENTS