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9. The operating-cash-flow-to-current-liabilities ratio is computed by dividing a firm's a net cash flow from operating activities by:

A. Total liabilities at the middle of the period

B. Current liabilities at the beginning of the period

D. Average current liabilities for the period

10. Guinea C. Company is preparing trend percentages for its service fees earned for the period 2013 through 2017. The base year is 2013. The 2016 trend percentage is computed as:

A. 2015 service fees earned divided by 2016 service fees earned

B. 2016 service fees earned divided by 2012 service fees earned

C. 2016 service fees earned divided by 2013 service fees earned