Please answer these questions and give an explanation as to the answer:

Question 1

What ratio measures the underlying risk of a company?

Question 2

Gaston Co. reports the following cash activities for the year:

Receive cash from customers	$100,000
Pay cash to purchase building	$90,000
Receive cash from issuance of stock	$50,000
Pay cash for employee salaries	$40,000
Pay cash for dividend to stockholders	$20,000
Receive cash from sale of land	$70,000
Pay cash for repayment of borrowing	$80,000
Receive cash from long-term borrowing	$60,000
Pay cash for purchase of supplies	$30,000

Calculate the amount of investing cash flows?

Question 3

Clothing Emporium was organized on January 1, 2015. The firm was authorized to issue 100,000 shares of $5 par value common stock. During 2015, Clothing Emporium had the following transactions relating to shareholders' equity: Issued 30,000 shares of common stock at $7 per share. Issued 20,000 shares of common stock at $8 per share. Reported a net income of $100,000. Paid dividends of $50,000. What is the total amount recorded in the Common Stock account at the end of 2015?

Question 4

Gaston Co. reports the following amounts:

Net income	$25,000
Depreciation Expense	$4,000
Increase in Accounts Receivable	$1,000
Issuance of common stock	$15,000
Decrease in Taxes Payable	$3,000
Sale of land	$20,000
Loss on the sale of land	$2,000
Payment of dividends	$5,000

Calculate the amount of operating cash flows: