#3	You have been given a comparative balance sheet for 2018 and 2017 and the Income Statement for 2018.
	Comparative Balance Sheet
		2017	2018
	Current Assets	$2,205	$2,429
	Sales.		$4,507
	Net fixed assets	$7,344	$7,650
	Cost of Goods Sold.		$2,633
	Total Assets	$9,549	$10,079
	Gross Profit.		$1,864
	Depreciation		$952
	Current Liabilities	$1,003	$1,255
	Earnings before Interest and Taxes (EBIT)		$922
	Long Term Debt	$3,106	$2,085
	Interest Paid		$196
	Total Liabilities	$4,109	$3,340
	Earnings before Taxes (EBT)		$726
	Total Equity	$5,440	$6,739
	Taxes (21%)		$152
	Total Liabilities and Equity	$9,549	$10,079
	Net Income		$574
	Dividends Paid		$352
	Addition to Retained Earnings		$222
	You will need to calculate both the beginning and ending net working capital (NWC).
	After this is done, calculate the Change in Net Working Capital.
	A -$28
	B $1,202
	C $1,174
	D $28
#4	You have been given a comparative balance sheet for 2018 and 2017 and the Income Statement for 2018.
	Comparative Balance Sheet
		2017	2018
	Current Assets	2,205	$2,429
	Sales.		$4,507
	Net fixed assets	$7,344	$7,650
	Cost of Goods Sold.		$2,633
	Total Assets	$9,549	$10,079
	Gross Profit.		$1,864
	Depreciation		$952
	Current Liabilities	$1,003	$1,255
	Earnings before Interest and Taxes (EBIT)		$922
	Long Term Debt	$3,106	$2,085
	Interest Paid		$196
	Total Liabilities	$4,109	$3,340
	Earnings before Taxes (EBT)		$726
	Total Equity	$5,440	$6,739
	Taxes (21%)		$152
	Total Liabilities and Equity	$9,549	$10,079
	Net Income		$574
	Dividends Paid		$352
	Addition to Retained Earnings		$222
	Refer to the income statement and balance sheet.
	Focus on the Long-term borrowing and the interest paid in 2018,
	What is the Cash Flow to Creditors?
	A $1,225
	B $1,217
	C $825
	D $1,021