Question 17 5 Points The interest cover ratio is expressed in the form 'X' times. Calculate the figure for X only.(Round your answer to 1 decimal place). Blank 1 Blank 1 Add your answer Question 18 4 Points Identify whether each of the following would represent a positive trend or a negative trend. Enter 1 for a positive trend or 2 for a negative trend. An increase in the inventory holding period Blank 1 A decrease in the interest cover ratio Blank 2 Blank 1 Add your answer Blank 2 Add your answer Question 19 3 Points Which of the following would cause the return on capital employed ratio to decrease, as compared to the previous year, if all other factors remain the same? (1) There was an increase in the amount owed to trade payables (2) A new 3-year loan was taken out in the year. A (1) only B (2) only . Both (1) and (2) D Neither of the items Question 4 3 Points York Ltd issues shares for 100,000 cash. Which accounting concept will apply? (A) Prudence B Accruals Money measurement D) Business entity