<?xml version='1.0' encoding='utf-8'?>
<!-- Created by Charles Hoffman, CPA 4/15/2021 3:27:21 PM -->
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  xmlns='http://www.xbrl.org/2003/linkbase'
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  xmlns:xlink='http://www.w3.org/1999/xlink'
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    http://www.xbrl.org/2003/linkbase http://www.xbrl.org/2003/xbrl-linkbase-2003-12-31.xsd
    http://xbrlsite.com/seattlemethod/cm/rparts-rs http://xbrlsite.com/seattlemethod/cm/cm-rparts-rs.xsd
    '>

   <roleRef xlink:type='simple' xlink:href='http://xbrlsite.com/seattlemethod/cm/cm-rparts-rs.xsd#reportingStyle' roleURI='http://xbrlsite.com/seattlemethod/cm/roles/reportingStyle'/>


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        <rpart:Description>(BSC-ISN-CF1) Statement of Financial Postion CLASSIFIED, Income Statement By Nature, Cash Flow Statement Direct Method</rpart:Description>
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        <rpart:ReportingStyleLink>http://xbrlsite.azurewebsites.net/2021/reporting-scheme/aasb1060/fac/reporting-styles/AASB1060-BSC-ISN-CF1_schema.xsd</rpart:ReportingStyleLink>
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    <loc xlink:type='locator' xlink:href='http://xbrlsite.com/seattlemethod/cm/cm.xsd#cm_ReportingStyle' xlink:label='cm_ReportingStyle' />
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    <referenceArc xlink:type='arc' xlink:arcrole='http://www.xbrl.org/2003/arcrole/concept-reference' xlink:from='cm_ReportingStyle' xlink:to='cm_ReportingStyle_lbl' />
    <reference xlink:type='resource' xlink:label='cm_ReportingStyle_lbl' xlink:role='http://xbrlsite.com/seattlemethod/cm/roles/reportingStyle'>
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        <rpart:ReportingStyleCode>AASB1060-BSN-ISS-CF1</rpart:ReportingStyleCode>
        <rpart:ReportingStyleLink>http://xbrlsite.azurewebsites.net/2021/reporting-scheme/aasb1060/fac/reporting-styles/AASB1060-BSN-ISN-CF1_schema.xsd</rpart:ReportingStyleLink>
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    <referenceArc xlink:type='arc' xlink:arcrole='http://www.xbrl.org/2003/arcrole/concept-reference' xlink:from='cm_ReportingStyle' xlink:to='cm_ReportingStyle_lbl' />
    <reference xlink:type='resource' xlink:label='cm_ReportingStyle_lbl' xlink:role='http://xbrlsite.com/seattlemethod/cm/roles/reportingStyle'>
        <rpart:Description>(REFERENCE) Reference Implementation ALL</rpart:Description>
        <rpart:ReportingStyleCode>REFERENCE</rpart:ReportingStyleCode>
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        <rpart:ReportingChecklistLink>http://xbrlsite.azurewebsites.net/2021/reporting-scheme/aasb1060/reporting-checklist/reporting-checklist-rules-def.xml</rpart:ReportingChecklistLink>
        <rpart:TypeSubtypeRulesLink>http://xbrlsite.azurewebsites.net/2021/reporting-scheme/aasb1060/type-subtype/type-subtype2.xsd</rpart:TypeSubtypeRulesLink>
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