7. How can a business owner with very few employees implement internal controls? a. Due to small number of employees it is not feasible. b. Rotate job duties among employees. C. Hire a CPA to monitor transactions weekly. 8. The Debt to Equity ratio calculation measures a. The ability of the company to pay its' current obligations b. The amount of Assets that are financed by debt C. The amount of capital invested by the owners relative to the debt of the company 9. The "matching" principle in accounting refers to: a. Recognizing revenue at the time of sale and delivery b. Financing short term assets with short term financing C. Recognizing revenue and related expenses in the same period