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Y (in US $) 1300 22000 1400 1500 7000 0 X (in US $) 2 Cash 1500 3 Demand Deposits 17000 4 Short-Term Investments 3000

Y (in US $) 1300 22000 1400 1500 7000 0 X (in US $) 2 Cash 1500 3 Demand Deposits 17000 4 Short-Term Investments 3000 5 Accounts Receivable 2500 6 Inventories 1300 7 Federal Obligations 700 8 Accruals 450 9 Current Taxes Payable 1000 10 Current Short-Term Liabilities 12000 11 Current Long-Term Liabilities 18000 12 13 A 14 B 15 Cash Coverage Ratio 16 2000 1900 13500 11000

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