1. The sales (%) listed in the income statement:
   1. 100%
   2. 14%
   3. 44%
   4. 41%
2. The (%) of total operating expenses listed in income statement a.48.0%
   1. 14%
   2. 44%
   3. 41%

1. If the total of ordinary shares issued is 18500, the EPS is equal to:

1. 1.17
2. 2.32
3. 3.23
4. 1.33

1. Total current liabilities:

1. 159,450
2. 477,400
3. 137,400
4. 145,200

1. Total liabilities:

1. 159,450
2. 477,400
3. 30,500
4. 122,810

1. The amount of current ratio:

1. 8.4
2. 0.84
3. 84%
4. None of the above

Blue Bay
Trial Balance
31 December, 2021
Account				Dr	Cr
Cash				AED 9,000
Accounts Receivable				7,650
pre-paid insurance				15,600
Supplies				19,200
Merchandise Inventory				12,000
Prepaid utilities				15,700
Land				140,000
Vehicles				101,000
Accumulated depreciation Vehicles					11,000
Tools and equipment's				60,000
Accumulated depreciation Tools and equipment's					10,600
Unearned revenue					22,170
Accounts Payable					12,800
Bank overdraft					8,200
Dividends payable					16,700
Income taxes payable					13,440
Bonds					30,500
Notes Payable-(9 months)					19,000
Capital					162,000
Retained earnings					20,000
Dividends				8,000
Sales revenue					155,000
Sales discount				1,900
Sales Returns				6,000
Purchases				63,500
Purchases Discount					250
Purchases returns					2,890
Tax Expense				4,800
postage expense				800
Electricity expense				2,000
Transportation expense				1,700
Advertising expense				6,520
Repairers				6,080
Supplies expense				3,100
				AED 484,550	AED 484,550
	Ending Stock	10,000