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Boston Company reported the following financial data for the year ended March 31 Particulars Cash Accounts Receivable Inventory Total Assets Current liabilities Total Liabilities Amount $ 50,000 $ 40,000 $ 25,000 $ 150,000 S 49,000 S 99,000 What would be Boston's quick ratio? a. Quick ratio is 2.55 b. Quick ratio is 1.4 c. Quick ratio is 2.35 d. Quick ratio is 1.84 Data related to available-for sale securities for Aetna Corporation for the Year 2016 is provided below: Mark-to-market value of available-for-sale securities, Ending Amortized cost of available-for-sale securities, Beginning Purchases of available-for-sale securities during the year Amortized cost of available-for-sale securities, Ending Mark-to-market value of available-for-sale securities, Beginning $8,000 $1,200 $3,000 $1,550 $4,500 Additional information: No dividend revenue or interest revenue earned or received during the year. No securities were sold and no securities were matured during the year. What would be the unrealized gain or loss for the year 2016? a. $500 Unrealized gain b. $1,300 Unrealized loss c. $2,150 Unrealized gain d. $1,800 Unrealized loss Following details have been provided by BAR corporation as given below: Purchase of direct material on account: June July | August $68,000 $77,000 $73,000 Company pays off 20% of the due balance of accounts payable in the month of purchase and remaining portion in next month. In month of July, direct labor cost is $33,800. In month of August, direct labor cost is $35,400.90% of the direct labor cost is paid in the month to which it belongs and remaining is paid in next month. Overhead related to August is $77,200 and it includes depreciation of $6,350. Company has loan of $23,000 which has due period of 4 months. It was taken on May 1. Interest will be due at 9% per annum. Repayment of loan along with interest is done on August 31. Cash payments in August is: a. $205.980 b. $212,330 c. $205,290 d. $135,130