Exhibit 12-1 A card dealing machine deals spades (1) ,hearts (2) ,clubs (3) ,and diamonds (4) at random as if from an infinite deck.In a randomness check,1,600 cards were dealt and counted.The results are shown below. 
Refer to Exhibit 12.1.For the goodness-of-fit test,the degrees of freedom are:
Definitions:
Profits
Net income obtained from a business's operations after subtracting expenses from revenue.
Ethical Development
The process of enhancing and enriching one’s understanding and practice of ethical standards in personal and professional contexts.
Duty
A moral or legal obligation; in commerce, it typically refers to a tax imposed on imports or exports.
Expectations
The beliefs or hopes about what is possible or likely to happen in the future.
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