1. The type of analysis used to analyze trends in financial statement data over time is:

A. Both horizontal and vertical analysis

B. Horizontal analysis

C. Diagonal analysis

D. Vertical analysis

2. Beach Boards reports dividends per share of $1.40 and net income for the year of $150,000. The current stock price is $40.00. What is Beach Boards' dividend yield?

A. 4.0%

B. 1.2%

C. 3.5%

D. 26.7%