4 Question 17 17) Common-size financial statements present all balance sheet account values as a percentage of: D) last year's account value. A) the forecasted budget. E) total equity. B) total assets C) sales. Question 18 18) Tressler Industries opted to repurchase 5,000 shares of stock last year in lieu of paying a dividend. The cash flow statem for last year must have which one of the following assuming that no new shares were issued? C. Positive net income E. Positive cash flow to stockholders D. Negative operating cash flow A. Positive operating cash flow B. Negative cash flow from assets