Predict the product of the following reaction conditions and draw a mechanism to rationalize its
formation.Include all necessary lone pairs of electrons, curved arrows, and nonzero formal
charges. 
Definitions:
Guaranteed Annual Dividend
A promise by a company to pay shareholders a minimum dividend each year.
Market Rate
The Market Rate is the prevailing interest rate or cost of borrowing in the open market, influencing loans, mortgages, and investment returns.
Consolidation Worksheet
A tool used in the preparation of consolidated financial statements that combines the financials of a parent company and its subsidiaries.
Straight-Line Method
An accounting method of depreciation where an asset's cost is evenly spread over its useful life.
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