A company's sales in Year 1 were $390,000 and in Year 2 were $427,500. Using Year 1 as the base year, the percent change for Year 2 compared to the base year is:

Multiple Choice

10%.

91%.

100%.

9%.

A corporation reported cash of $14,700 and total assets of $179,000 on its balance sheet. Its common-size percent for cash equals:

Multiple Choice

8,210.00%.

12.18%.

14.34%.

0.08%.

8.21%.

Jones Corporation reported current assets of $183,000 and current liabilities of $132,000 on its most recent balance sheet. The working capital is:

Multiple Choice

39%.

$51,000.

($51,000).

72%.

139%.