Compare and contrast the following:

A. the accounting for Land and the accounting for Buildings.

B. the accounting for Patents and accounting for Goodwill.

C. the Direct Method and the Indirect Method of the Statement of Cash Flows.

D. the debt-to-asset ratio with previous ratios (i.e., accounts receivable turnover ratio, inventory turnover ratio, gross margin percent, return on sales, return on assets and return on equity).