Westmoreland Company
Following Are Selected Data from Westmoreland Company's Financial

question 190

Multiple Choice

Westmoreland Company
Following are selected data from Westmoreland Company's financial statements.
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$\begin{array}{lrr}&2018&2017\\\text { Current liabilities } & \$ 230,000 & \$ 160,000 \\\text { Long-term debt } & 120,000 & 320,000 \\\text { Stockhol ders' equity } & 420,000 & 540,000 \\\text { Cash payments for additions to plant and equipment } & 45,000 & 32,000 \\\text { Net cash flow from operating activities } & 80,000 & 51,000 \\\text { Interest and principal payments } & 12,000 & 8,000 \\\text { Net operating cash flows before interest and taxes } & 68,000 & 43,000 \\\text { Net income } & 90,000 & 72,000 \\\text { Interest expense } & 8,500 & 11,500 \\\text { Income taxes } & 16,000 & 14,500 \\\text { Dividends paid } & 15,000 & 30,000\end{array}$ ​
-Refer to the Westmoreland Company data.
The company's debt service coverage ratio for 2018 indicates that the

• A)company's ability to pay principal and interest to creditors has declined.
• B)company has more net income available to allocate to stockholders after the payment of debt.
• C)company had significant changes in current assets and current liabilities during the period.
• D)company generates about $2 of cash from operations to cover every $1 of debt.

Identify the structure and function of the trachea.

Recognize the anatomy and role of the pharynx in the respiratory system.

Understand the significance and functionality of the larynx, including its relationship with vocal cord production.

Differentiate between different parts of the respiratory system and their specific functions.

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Definitions:

Self-Esteem

A person's overall sense of their worth or personal value.

Interrole Conflict

A person’s experience of conflict among the multiple roles in his or her life.

Intrarole Conflict

Conflict that occurs within a single role, such as when a person receives conflicting messages from role senders about how to perform a certain role.

Person-Role Conflict

A type of conflict that occurs when an individual's values, beliefs, or behaviors clash with the expectations of their role within an organization.