Statements that are often used to compare different size businesses are called:

A. common - size statements.

B. cash flow analysis.

C. horizontal analysis.

D. comparative analysis.

Which of the following measures how efficiently a company utilizes its operating assets?

A. Accounts Receivable turnover and inventory turnover

B. return on equity and earnings per share

C. current ratio and quick ratio

D. debt ratio and interest coverage ratio

Mockingjay, Inc. reported the following for 2016:

Net sales:	$335,000
Net income:	$34,600
Market price per share of common stock:	$37.50
Dividends:	$18,500
Average number of shares of common stock outstanding:	121,000

What are the earnings per share for Mockinjay, Inc.?: (Round your final answer to the nearest cent.)

A. $0.13/share

B. $0.07/share

C. $0.15/share

D. $0.29/share

Inventory turnover measures the relationship between:

A. cost of goods sold and merchandise inventory.

B. total assets and merchandise inventory.

C. merchandise inventory and current liabilities.

D. cost of goods sold and total liabilities.

Sugar's Candy Company reported the following for 2016:

Earnings/share:	$16.68
Market price per share of common stock:	$64
Number of shares of common stock outstanding:	79,000
Net income:	$57,000
Dividends/share:	$6.73

What is the price earnings ratio for Sugar's Candy Company? (Round your final answer to two decimal places.)

A. 0.16

B. 2.48

C. 3.84

D. 9.51