Which of the following is a comparative performance appraisal technique?

At year-end, Schultz Inc. has cash of $11,600, current accounts receivable of $48,900, merchandise inventory of $37,900, and prepaid expenses totaling $5,100. Liabilities of $55,900 must be paid next year. What is Schultz's acid-test ratio?

A. 1.08 B. 0.21 C. 1.76 D. Cannot be determined from data given

In life insurance, the death of a key family member is considered what type of loss?

A. A personal loss B. A human loss C. A personnel loss D. An income loss