17) For purposes of financial statements, the accounting value of fixed assets is A) based on their actual purchase price B) based on their estimated liquidation value C) based on their current market price D) based on their relative importance to the company 25) 25) The best measure of how well management is doing on behalf of its stockholders is A) the level of total profits B) the common stock price C) the size of the dividend paid D) the earnings per share