Compute the missing amount in the accounting equation for each company (amounts in billions):

	Assets	Liabilities	Stockholders' Equity
Water Street Bank	$ ?	$43	$35
Puffbelly Restaurant	30	?	23
Blake Gift Shop	34	7	?

Requirement

1. Which company appears to have the strongest financial position? Explain your reasoning.

Calculate the missing amounts. (Enter amounts in billions.)

	Assets	Liabilities	Stockholders' equity
Water Street Bank	$78	$43	$35
Puffbelly Restaurant	30	7	23
Blake Gift Shop	34	7	27

Which company appears to have the strongest financial position? Explain your reasoning. (Round the percentage to the nearest hundredth percent, X.XX%.)

Water Street Bank

appears to have the strongest financial position because its

make up the smallest percentage of company assets. This percentage is

%.

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