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Ouestion 1: For each of the f statement is true or false. (5 marks) ollowing statements, circle (T) or (F) to indicate whether the DF)

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Ouestion 1: For each of the f statement is true or false. (5 marks) ollowing statements, circle (T) or (F) to indicate whether the DF) The First-in, First-our (FIFO) inventory method results in an ending CD (F) A current ratio of 1.2 to 1 indicates that a company's current assets D(F) An example of a financing activity on the statement of cash flows is payment of (D(F) Trading securities are investments where there is no intention to sell in the near (I(F)Intercompany eliminations avoid double counting on consolidated inventory valued at the most recent cost current liabilities cash dividends financial statements The statement of cash and financing activities sell in the near future. accounts payable flows classifies changes in cash as operating, investing. (T) (F) (T) (F) Available for sale securities (F) A subsidiary is a company ti ined earnings indicate the amount of cash available for distribution to shareholders Question 2: Encircle the most suitable answer (10 marks) 1. Treasury stock is unissued shares of a corporation's own stock shares of a corporation's stock which have been issued and subsequently repurchased by the corporation ownership rights in other companies held by the corporation for investment purposes shares of a corporation's stock held by the board of directors a. b. c. d. 2. The following information was extracted from the accounting records of Plum Company Beginning Paid-In Capital $87,000 Beginning Retained Earnings $211,000 Beginning Assets $455,000 During the period assets increased by $150,000, revenues were $200,000, and expenses were $165,000 The owners made no additional investments. The amount of Plum Company's liabilities at the end of the period is a. $157,000 b. $272,000 c. $150,000 d. $ 45,000 Page 3 of 7

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