1. Sammy Corporation reported net sales of ₱300,000, ₱330,000, and ₱360,000 in the years, 2010, 2011, and 2012, respectively. If 2010 is the base year, what is the trend percentage for 2012?

2.If Leonard Company had net income of ₱360,000 in 2012 and it experienced a 24.5% increase in net income for 2013, what is its net income for 2013?

3.Constantine Corporation has net income of ₱11,440,000 and net revenue of ₱80,000,000 in 2012. Its assets are ₱14,000,000 at the beginning of the year and ₱18,000,000 at the end of the year. What are Constantine’s asset turnover and profit margin?

4. Interest expense for the year amounted to ₱90,000. Income tax expense is ₱100,000. If net income after tax is ₱620,000, what is the time's interest earned ratio?