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Comparative Financial Statements for Bent Stew Enterprises Are Shown Below

question 67

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Comparative financial statements for Bent Stew Enterprises are shown below:  December 3120182017 Assets  Current assets:  Cash $3,000$800 Accounts receivable 8,5006,000 Inventory 12,0008,200 Prepaid expenses 1,400900 Total current assets 24,90015,900 Property, plant, and equipment, net 103,600123,300 Intangible assets, net 64,00047,000 Total assets $192,500$186,200 Liabilities and Stockholders’ Equity  Current liabilities:  Accounts payable $11,000$12,000 Other current liabilities 11,8003,200 Total current liabilities 22,80015,200 Long-term debt 120,000128,000 Total liabilities 142,800143,200 Stockholders’ equity:  Common stock 15,00015,000 Additional paid-in capital 20,00020,000 Retained earnings 14,7008,000 Total stockholders’ equity 49,70043,000 Total liabilities and stockholders’ equity $192,500$186,200 Year Ended December 3120182017 Sales $250,000$230,000 Cost of goods sold 164,000142,300 Gross margin 86,00087,700 Operating expenses 64,00054,000 Operating income 22,00033,700 Interest expense 7,5005,900 Earnings before income taxes 14,50027,800 Income taxes 7,8007,140 Net earnings $6,700$20,680\begin{array}{lrrr}&\text { December } 31\\&2018&2017\\\text { Assets }\\\text { Current assets: }\\\text { Cash } & \$ 3,000 & \$ 800 \\\text { Accounts receivable } & 8,500 & 6,000 \\\text { Inventory } & 12,000 & 8,200 \\\text { Prepaid expenses } & 1,400 & 900 \\\text { Total current assets } & 24,900 & 15,900 \\\quad \text { Property, plant, and equipment, net } & 103,600 & 123,300 \\\text { Intangible assets, net } & \mathbf{6 4 , 0 0 0} & \underline{47,000} \\\text { Total assets } & \$ 192,500 & \$ 186,200 \\\text { Liabilities and Stockholders' Equity }\\\text { Current liabilities: }\\\text { Accounts payable } & \$ 11,000 & \$ 12,000 \\\text { Other current liabilities } & 11,800 & 3,200 \\\text { Total current liabilities } & 22,800 & 15,200 \\\text { Long-term debt } & \underline{120,000} & 128,000 \\\text { Total liabilities }& \underline{142,800}& \underline{143,200}\\\text { Stockholders' equity: }\\\text { Common stock } & 15,000 & 15,000 \\\text { Additional paid-in capital } & 20,000 & 20,000 \\\text { Retained earnings } & 14,700 & 8,000 \\\text { Total stockholders' equity }&{49,700}&43,000 \\\text { Total liabilities and stockholders' equity } &\$192,500&\$186,200\\&\text { Year Ended December } 31\\&2018&2017\\\text { Sales } & \$ 250,000 & \$ 230,000 \\\text { Cost of goods sold } & 164,000 & 142,300 \\\text { Gross margin } & 86,000 & 87,700 \\\text { Operating expenses } & 64,000 & 54,000 \\\text { Operating income } & 22,000 & 33,700 \\\text { Interest expense } & \underline{7,500} & 5,900 \\\text { Earnings before income taxes } & 14,500 & 27,800 \\\text { Income taxes } & 7,800 & 7,140 \\\text { Net earnings }&\$6,700&\$20,680\end{array} Using horizontal analysis, how much is the percentage change in cash for Bent Stew Enterprises from 2017 to 2018?


Definitions:

Assertiveness

The quality of being self-assured and confident without being aggressive, allowing an individual to express themselves and stand up for their rights.

Cooperativeness

Cooperativeness is the willingness or propensity of individuals to work together for a common goal or benefit.

Conflict Process Model

A framework that outlines the progression of conflict from its origins through the stages of manifestation, escalation, and resolution.

Manifest Conflict

A conflict that is openly expressed or visible, as opposed to being hidden or suppressed.

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