35 Accounting services; Accounting services for mergers and acquisitions; Accounting services relating to costs for farming enterprises; Accounting advisory services; Business management and consulting services for the health care industry, namely, customer service, accounting services, and marketing services; Business management and consulting services for the health care industry, namely, customer service, accounting services, and web-based advertising and marketing services; Business management consultation and services, namely, managing and administering non-core functions, namely, mailing and shipping, records management, information services, administration, payroll and accounting, and telemarketing services; Consulting services, namely, expert analysis and management consulting in economics and accounting; Providing online business management services including accounting, marketing, business project management, and business development