Exception. A record of an act, condition, or event is competent evidence insofar as relevant, if: 1. The custodian or other qualified witness testifies to its identity and the mode of its preparation. 2. It was made in the regular course of business, at or near the time of the act, condition, or event. 3. The sources of information and the method and time of preparation, in the opinion of the court, were such as to justify its admission. For the purpose of this section, the term "business" includes every kind of business, profession, occupation, calling, or operation of institutions, whether carried on for profit or not.
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