The following information is provided for a company. Accounts payable $ 16,500 Buildings 81,500 Cash 12,000 Accounts receivable 11,000 Salaries payable 6,000 Retained earnings 53,500 Supplies 41,500 Notes payable (due in 18 months) 36,500 Interest payable 4,500 Common stock 36,500 What is the amount of current assets, assuming the accounts above reflect normal activity?

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The following partial balance sheet ($ in thousands) for Paisano Seafood Incorporated is shown below.

Assets		Liabilities and Equity
Current assets:		Current liabilities:
Cash	$ 67	Accounts payable	$ 235
Accounts receivable (net)	181	Other current liabilities	71
Notes receivable	53	Total current liabilities	306
Inventory	201	Long-term liabilities	97
Prepaid expenses	39	Total liabilities	403
Total current assets	541	Shareholders' equity:
Equipment (net)	273	Common stock	150
		Retained earnings	261
		Total shareholders' equity	411
Total assets	$ 814	Total liabilities and equity	$ 814

The acid-test ratio is:

Note: Round your answer to 2 decimal places.

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Stinley Company paid utilities of $146,000 during 2024. At the end of 2024, utilities payable equals $44,000 and utilities expense equals $169,000. What was the balance of utilities payable at the beginning of 2024?

Rowdy's Restaurants Cash Flow ($ in millions)

Cash received from:
Customers	$ 3,300
Interest on investments	300
Sale of land	200
Sale of Rowdy's common stock	800
Issuance of debt securities	3,000
Cash paid for:
Interest on debt	$ 400
Income tax	180
Debt principal reduction	2,500
Purchase of equipment	6,000
Purchase of inventory	2,000
Dividends on common stock	500
Operating expenses	700

Rowdy's would report net cash inflows (outflows) from financing activities in the amount of: