A$.$ Current ratio

$8.$ Quick ratio

c$.$ Receivable turnover

$$Earnings per share

$$Current ratio

$$Fixed asset tumover

$$Net profit margin

Value Before the Item Occurred

$3\mathrm{.}0$ Borrowed money by issuing bonds that mature at the end of $15$ years.

$1\mathrm{.}0$ Returned damaged inventory to the supplier. The goods were not yet paid for.

$12$ times per year

At the beginning of the current year sales terms were changed from terms of "net due in $30$ days$*$ to $*$net due in $60$ days$*.$

$$2\mathrm{.}00$ Issued a $50\%$ stock dividend.

$4\mathrm{.}0$ Sold a short$-$term investment at a gain.

$1\mathrm{.}4$ Sold a building at a loss.

$0\mathrm{.}25$ A customer retumed goods and received a $$1,000$ credit on account. The goods had been sold at a $30\%$ gross profit percentage.