(a) The following are users of financial statements.
______Customers                         ______Securities and Exchange Commission
______Internal Revenue Service  ______Store manager
______Labor unions                     ______Suppliers
______Marketing manager           ______Vice president of finance
______Production supervisor

Instructions
Identify the uscrs as being either external users or Internal users.

(b) The following questions could be asked by an internal user or an external user.
________Can we afford to give our employees a pay raise?
________Did the company earn a satisfactory income?
________Do we need to borrow in the near future?
________How does the company's profitability compare to other companies?
________What does it cost us to manufacture each unit produced?
________Which product should we emphasize?
________Will the company be able to pay its short-term debts?
Instructions
Identify each of the questions as being more likely asked by an Internal user or an external user.