Which of the following public sector unions is the largest professional organization in the world?

The present value of $100 received at the end of year 1, $200 received at the end of year 2, and $300 received at the end of year 3, assuming an opportunity cost of 13 percent is: (Round to the nearest whole dollar)

A) $453 B) $416 C) $1,181 D) $500

You are considering adding a microbrewery on to one of your firm's existing restaurants. This will entail an increase in inventory of $8000, an increase in Accounts payable of $2500, and an increase in property, plant, and equipment of $40,000. All other accounts will remain unchanged. The change in net working capital resulting from the addition of the microbrewery is:

A) $45,500 B) $10,500 C) $6500 D) $5500