24. In evaluating the quality of a company's earnings. which of the following factors is least important? a. The accounting methods used by management b. The trend of the company's earnings over a period of years c. The dollar amount of earnings per share d. The stability and sources of the company's earnings 25. The changes in financial statement items from a base year to following years are called a. money changes b. trend percentages c. component percentages d. ratios 26. Which of the following ratios is NOT considered a measure of profitability? a. Earnings per share b. Gross profit rate c Price earnings ratio d. Return on assets 27. Which of the following transactions would cause a change in the amount of a company's capital? a. Collection of an account receivable b. Payment of an account payable c. Borrowing cash over a 60-day period d. Selling merchandise at a price above its cost 28. The current ratio will be the quick ratio. a. less than b. greater than or equal to c. the same as d. always different than