As they prepare to face Southampton in the FA Cup this afternoon, it is a good opportunity to reflect on Wigan Athletic's extraordinary story and take a look at their finances. The club was elected to the Football League in 1978, displacing another Lancashire club, Southport, after an initial tied vote. Dave Whelan took over at Wigan in 1995 and helped direct the club's rise from the fourth tier to the Premier League a decade later. Under his guidance, Wigan enjoyed eight years in the top flight and won the FA Cup in 2013. It has been agreed in principle to sell the club to a Hong Kong listed company. International Entertainment Corporation (IEC), an Asian hotel and casino operator, has been in takeover talks. Its chairman Stanley Choi is a poker champion who has tried to promote the game in Asia. IEC said in a statement: 'The proposed acquisition, if materialised, represents a good opportunity to diversify the income stream of the company and broaden its revenue ba...