Beechwood Music Corporation to Rachael MacFarlane in 6 Steps
- Beechwood Music Corporation published Countin'
- Countin' was written by Harry Nilsson
- Harry Nilsson sang It Had to Be You
- It Had to Be You was written by Gus Kahn
- Gus Kahn wrote Makin' Whoopee!
- Makin' Whoopee! was recorded by many artists including Rachael MacFarlane