A firm has $1,000 in debt and $3,000 in assets. What is the firm's debt-to-equity ratio?
	(A) 0.33
	(B) 0.5
	(C) 2
	(D) 3
	What is the purpose of an operational audit?
	(A) assessing the organization's control mechanisms fer overall efficiency and reliability
	(B) evaluating whether the organization is meeting the metrics set by management in order to achieve the goals and objectives set forth by the board of directors
	(C) assessing the company's compliance with environmental laws and regulations
	(D) evaluating compliance with applicable laws, regulations, policies, and procedures
	Robinson Hotels is trying to predict its utility costs. It has five years of data, including monthly utility cost, monthly occupancy rates, and average monthly temperature. What tool or technique can Robinson Hotels use to predict or estimate its future utility costs?
	(A) time series analysis
	(B) net present value
	(C) segment report
	(D) regression analysis