$1.$ The comparative accounts payable and long$-$term debt balances for a company follow.

Current Year Previous Year

Accounts payable $$114,240$ $$102,000$

Long$-$term debt $127,200120,000$

Based on this information, what is the amount and percentage of increase or decrease that would be shown on a balance sheet with horizontal analysis?

$2.$ The following items are reported on a company$$s balance sheet:

Cash $$225,000$

Marketable securities $115,000$

Accounts receivable $($net$)112,000$

Inventory $158,000$

Accounts payable $244,000$

Determine $($a$)$ the current ratio and $($b$)$ the quick ratio. Round to one decimal place.

$3.$ A company reports the following:

Sales $$4,560,000$

Average accounts receivable $($net$)380,000$

Determine $($a$)$ the accounts receivable turnover and $($b$)$ the number of days$$ sales in receivables. Round to one decimal place.

$4.$ A company reports the following:

Cost of goods sold $$500,000$

Average inventory $62,500$

Determine $($a$)$ the inventory turnover and $($b$)$ the number of days$$ sales in inventory. Round to one decimal place.

$5.$ The following information was taken from Charu Company$$s balance sheet:

Fixed assets $($net$)$ $$910,000$

Long$-$term liabilities $260,000$

Total liabilities $800,000$

Total stockholders$$ equity $320,000$

Determine the company$$s $($a$)$ ratio of fixed assets to long$-$term liabilities and $($b$)$ ratio of liabilities to stockholders$$ equity. Round to one decimal place.