A list of decisions made by different users of accounting information follows:

1. Decide whether the company pays fair salaries.

2. Decide whether the company can pay its obligations.

3. Decide whether a marketing proposal will be cost-effective.

4. Decide whether the company's profit will permit an increase in drawings.

5. Decide how the company should finance its operations

The different users are identified in the table that follows. (a) Insert the number (1-5) of the kind of decision described above that each user would likely make. (b) Indicate whether the user is internal or external.

____________________________(a)_________________________________(b)

User...........................Kind of Decision.................Internal or External User

Owner...........................................................................................

Marketing manager............................................................................

Creditor.........................................................................................

Chief financial officer........................................................................

Labor union....................................................................................