E13-28B

(Learning Objective 1: Compute trend percentages) Compute trend percentages for Maple Valley Sales & Services total revenue and net income for the following five-year period, using year 0 as the base year. Round to the nearest full percent.

(In thousands)	Year 4	Year 3	Year 2	Year 1	Year 0
Total revenue	$1,428	$1,219	$1,043	$1,001	$1,022
Net income	129	125	101	95	90

Which grew faster during the period, total revenue or net income?

E13-26B

(Learning Objective 1: Compute year-to-year changes in working capital) What were the dollar amount of change and the percentage of each change in Cobb Hill Lodges working capital during 2012 and 2011? Is this trend favorable or unfavorable?

	2012	2011	2010
Total current assets	$60,000	$230,000	$250,000
Total current liabilities	20,000	115,000	125,000