When a creditor extends credit to a debtor and takes a security interest in some personal property of the debtor, it is called a ________

Fingertips, Inc. had the following financial data for the year ended December 31, 2017

Cash $44,000 Cash equivalents 77,000 Long term investments 58,000 Total current liabilities 149,000 What is the cash ratio as of December 31, 2017, for Fingertips, Inc.? (Round your answer to two decimals.) A) 0.30 B) 0.39 C) 0.48 D) 0.81

Which of the following statements related to political systems is incorrect?

a. Both the United States and Mexico have a federal government. b. Canadians elect a prime minister and parliament. c. Japan's political system is a constitutional monarchy. d. Morocco is ruled by religious leaders.