Keys Company has a shop in a shopping mall. Their business involves the sale of toys, educational devices and children's party tricks. The company also sublets one of its rooms to PJ enterprises. This year they sold one of their old motor vehicles for R10 000 and used the money to buy new stock. Recently, they have signed a Memorandum of Understanding with Dicom, a company that sells children's clothing. Under the terms of this agreement, Keys Company has allowed Dicom to advertise their clothing for a fee.