The following comparative information is available for crane company 2025

LIFO

Sales revenue

$93,000

Cost of goods sold

36.000

Operating expenses (including depreciation)

27.000

Depreciation

Cash paid for inventory purchases

11.000

17.180

FIFO

$93.000

32.600

27.000

11.000

17,180

Net cash Provided by activities LIFO and FIFO

Calculate the quality earnings ratio under each approach LIFO and FIFO