The financial statements of Carrier Office Furniture Company include the following items: Cash Short-term Investments Net Accounts Receivable Merchandise Inventory Total Assets Total Current Liabilities Long-term Note Payable 2025 $51,500 28,000 93,000 159,000 527,000 275,000 56,000 2024 $50,000 20.000 103,000 146,000 554,000 292,000 53,000 What is working capital for 2025? O A. $28,500 O B. $196,000 O C. $102,500 ho OD. $56,500 Allstate Moving Company reported the following amounts on its balance sheet as of December 31, 2025 and December 31, 2024: Cash and Receivables Merchandise Inventory Property, Plant and Equipment net Total Assets Total Liabilities 2025 $ 155,000 185,000 830.000 $1,170,000 $455,000 2024 $145,000 170,000 720.000 $1.035 000 $455,000 For the vertical analysis, what is the percentage of current assets as of December 31, 2025? (Round your answer to two decimal places.) O A. 30.43% B. 43.75% C. 40.96% D. 29.06% On December 2, 2024, Eshares, Inc. purchases land. In payment for the land, Eshares, Inc. issues 10,000 shares of common stock with $2 par value. The land has been appraised at a market value of $410,000. Which of the following is included in the journal entry to record this transaction? O A. debit Common Stock-$2 Par Value for $20,000 and debit Paid - In Capital in Excess of Par-Common $390,000 O B. debit Cash $410,000 O c. Credit Common Stock-$2 Par Value for $20,000 and credit Paid - In Capital in Excess of ParCommon $390,000 O D. Credit Common Stock-$2 Par Value for $410,000 h