14.2- Describe all the groups that use financial information. 14.5- What are the three main categories of accounts on the balance sheet, and how do they relate to the accounting equation? 14.6- Describe the key parts of the income statement and distinguish between gross sales and net sales. 14.7- Explain why has cash flow become such an important measure of a firm's financial condition? 14.8- Name the main liquidity and profitability ratios, and explain what they indicate