For the past 24 years, I have done accounting in Hastings, a city of 5000 in southwestern Michigan. In 1981, I joined John L. Walker in his practice, became his partner in Walker, Fluke and Sheldon, PLC. In addition to my partner, Kathy Sheldon, and myself, we have eleven staff, five of them accountants. We focus primarily on providing small retail, restaurant and health care businesses with audits, tax returns, and monthly write-ups.