Which financial statement is prepared first?

Janet and Tom were married in 2000. At the time they were married Tom owned a house himself in Ottawa that was worth $300,000 and it had no mortgage. The couple moved into the house and lived together there until 2015 when they decided to divorce

At the time of the divorce the house was then worth $500,000. As a result which of the following statements is TRUE? A) the house belongs to Tom and Janet has no claim on it B) Janet is entitled to half of the increased value of the house which is $100,000 C) Janet is entitled to half of the value of the house which is $250,000 D) the only way Tom could have prevented Janet from having a claim on the house is if they had signed a marriage contract to limit her claim E) both C and D are true

The staff training center at a large regional hospital provides training sessions in CPR to all employees. Assume that the capacity of this training system was designed to be 1800 employees per year

Since the training center was first put in use, the program has become more complex, so that 1400 now represents the most employees that can be trained per year. In the past year, 1350 employees were trained. Calculate the efficiency and the utilization of this system.