Ryker, your newly appointed boss, has tasked you with evaluating the following financial data for Atherton Corp. to determine how Atherton's value has changed over the past year. The investment firm for which you work will make a positive (or "buy") recommendation to its investing clients if Atherton's value has increased over the past year, a neutral (or "hold") recommendation if the value has remained constant, or a negative (or "sell") recommendation if the value has decreased. He has recommended that you use several metrics to ascertain how the firm's value has changed, and he has provided you with the following income statement and balance sheet. January 1 - December 31, Year 2 December 31, Year 2 \begin{tabular}{lll} \hline Assets: & Year 2 & Year 1 \\ \hline Cash and cash equivalents & $638,400 & $456,000 \\ \hline Receivables & 2,128,000 & 1,520,000 \\ \hline Inventory & 3,724,000 & 2,660,000 \\ \hline Current assets & $6,490,400 & $4,636,000 \\ \hline Net fixed assets & 4,149,600 & 2,964,000 \\ \hline Total current assets & $10,640,000 & $7,600,000 \\ \hline Liabilities and Equity: & & \\ \hline Accounts payable & $1,596,000 & $1,140,000 \\ \hline Accruals & 1,037,400 & 741,000 \\ \hline Notes payable & 2,234,400 & 1,596,000 \\ \hline Total current liabilities & $4,867,800 & $3,477,000 \\ \hline Long-term debt & 2,048,200 & 1,463,000 \\ \hline Total liabilities & $6,916,000 & $4,940,000 \\ \hline Common stock (\$1 par) & 744,800 & 532,000 \\ \hline Retained earnings & 2,979,200 & 2,128,000 \\ \hline Total equity & $3,724,000 & $2,660,000 \\ \hline Total liabilities and equity & $10,640,000 & $7,600,000 \\ \hline Shares outstanding & 744,800 & 532,000 \\ \hline Weighted average cost of capital & 7.98% & 7.30% \\ \hline \end{tabular} To facilitate your analysis, complete the following table, and use the results to answer the related questions. (Note: Round all percentage change answers to two decimal places. If a dollar value is below $100, round your answer to two decimal places. If your answer is negative use a minus (-) sign.) Using the change in Atherton's EVA as the decision criterion, which type of investment recommendation should you make to your clients? A hold recommendation A buy recommendation A sell recommendation Which of the following statements are correct? Check all that apply. The percentage change in Atherton's MVA indicates that its management has increased the firm's value. For any given year, one way to compute Atherton's EVA is as the difference between its NOPAT and the product of its operating capita and its weighted average cost of capital. Atherton's NCF is calculated by adding its annual interest expense to the corresponding year's net income. An increase in the number of common shares outstanding must increase the market value of the firm's equity. The percentage change in Atherton's EVA indicates that management has decreased its value