397,900 381,400 143,500 cale whether the change from year to year is favourable or unfavourable For your analysis, assume that all other things have remained con pply your analysis in very general terms All values should be accurate to at least two decimal places Ratio 2014 2013 Measure of Analysis Acid test ratio (select one) (select one) Question 2 [5 points) n March 9, 2014, Ludwig Inc purchased trucks and boats for a total price of $600,000, by borrowing the full balance from the bank to be repaid within 12 months. The bank appraised ucks at $348,000 and the boats at $232,000 enter an appropriate description, and enter the date in the format dd/mmm (0, 15/Jan) General Journal Page GJ2 Date Account Explanation F Debit Credit Question 3 (15 points] ollowing is the adjusted trial balance, with accounts listed in alphabetical order for Travic Parts at October 31, 2014 Use this information to prepare the closing entries Use the numbers elow as the description for the corresponding closing entry. 1. Close all temporary credit balance accounts to the income summary account 2 Close all temporary debit balance accounts to the income summary account Cinen iho incomo Cumman not com