1. Which of the following is used as the focus for the current statement that presents a change in funds?

a. cash

b. cash and cash equivalents

c. current assets

2. Which of the following is not a type of operating asset for a non-financial company?

	a.	inventory
	b.	cash
	c.	land
	d.	investments
	e.	equipment

d. working capital

e. none of the above