[Solved] Naked-eye observations of Mercury are best made at midnight. Financial Statements: Written records that convey the business activities and financial performance of a company, including the balance sheet, income statement, and cash flow statement. Business Firm: An organization engaged in commercial, industrial, or professional activities, aiming to generate profits. Work Product: Documents, materials, or information prepared by or for attorneys in anticipation of litigation, protected from disclosure. Attorney-Client Privilege: A legal principle that keeps communications between a lawyer and their client confidential, encouraging open and honest discourse.