i do hope that clears one issue up. however, i glanced it quickly...

...from a bookkeeping perspective, i see what will happen when the "revenue" line item of 'vet services' (now 46K income) becomes an "expense" line item of 'vet services'(46K expense WITH 46K decrease in income, in essence doubling the deficit to 92K, since there is both a loss of income AND an increase in expense)...ouch.