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As a business owner, it is important to have a financial goal in mind. In this tutorial, the process of setting a financial goal and calculating the number of clients needed to achieve that goal is explained step by step. Using an example of earning $100k per year, the tutorial demonstrates how to use an Excel spreadsheet to determine the number of clients required, which is estimated to be between 15 to 20 clients based on the size and charges. A spreadsheet template is provided for download in the description box, allowing for personal use and customization by inputting the desired income goal at the top and dividing it by 12 for monthly calculations.