;, which involved purchasing digital assets in exchange for cash and crediting such cash to Freedom Card, with fees charged. Furthermore, they solicited the public to use their services through Bitazza’s
procedures as specified in the notification of the Securities and Exchange Commission. In this regard, Merkle’s 11 bank accounts used to deposit customer cash were under the company's name without the
amount of allowance for doubtful accounts in the RICH's financial statement of 2016 and the rest of the amount in the financial statement of the next period which was making false entries in the RICH
almost full amount of allowance for doubtful accounts in the RICH's financial statement of 2016 and the rest of the amount in the financial statement of the next period which was making false entries