1.The Allien Apps, Inc. has an operating cash flow of $87,000 and a cash flow to creditors of $1,400 for the past year. During that time, the firm invested $28,000 in net working capital and incurred net capital spending of $47,900. What is the amount of the cash flow to stockholders for the last year?

A.

-$171,500

B.

-$86,700

C.

$9,700

2.

Lola Lollipops has inventory of $162,250, equity of $352,000, total assets of $880,858, and net sales of $724,680. What is the common-size percentage for the inventory account?

A.

46.09 percent

B.

18.42 percent

C.

22.39 percent