Which of the following is a final consumer?

______________________ evaluates financial statement data by expressing each item in a financial statement as a percent of a base amount. The base amount on the income statement is typically __________________ while the base amount on the balance sheet is typically ___________________.

Fill in the blank(s) with the appropriate word(s).

The advantages of qualified retirement plans to employers include all of the following EXCEPT

A) increased employee productivity B) favorable tax rules C) rewarding a few employees rather than many D) allowing the employer to attract and keep talented employees