There once was a little boy named Leonard. Leonard loved to be silly and play with his toys with Dad.

My shoes aren't cool! All my friends made fun of them!

One day, Leonard came home from school crying because all of his friends were making fun of his shoes. He wanted a new pair very badly.

Leonard's Dad took him on a walk and offered some advice.

Leonard, if you really want new shoes, then maybe you could start a lemonade stand to earn some money to buy them!

Leonard thought that sounded like a great idea, and was excited to start!

I have $25 to spend on my product! If I can make 100 cups of lemonade from this, and sell them for 75 cents, I will be able to profit $50! Finance is so interesting!

Now it is time for production! I must blend my materials that I purchased together to create my product! The product I am making will be what I am selling to the customer!

Leonard had learned the value of financing! He knew that in order to make money, he had to carefully plan out how much money he would spend in order to make money. If he would have spent money without thinking it through, he could have lost money!

Leonard had also learned the process of production! He learned how to manufacture raw materials into his final product. Without this process, he would not have a product to sell!