21. How to calculate cumulated preferred dividends and dividends available for common stockholders 22. Important dividend dates and when journal entries are required 23. Methods of depreciation - double declining balance, straight line, units of activity 24. Sale of equipment - recording gain/loss 25. Extrapolation of sales tax from revenue total, recording of entry 26. Current ratio and working capital ratio calculation 27. Recording of stock transactions - Paid In Capital in Excess of Par, Paid in capital in excess of Stated etc