1) Which of the following is not a primary source of capital to the firm?A.-common stockB.-preferred stockC.-assetsD.-bonds2) Which account represents the cumulative earnings of the firm since its formation minus dividends paid?A.-Common stockB.-Accumulated depreciationC.-Paid-in capitalD.-Retained earnings3) The most rigorous test of a firms ability to pay its short-term obligations is itsA.-quick ratio.B.-times-interest-earned ratio.C.-current ratio.D.-debt-to-assets ratio.4) In examining the liquidity ratios the primary emphasis is the firmsA.-overall debt position.B.-ability to earn an adequate return.C.-ability to effectively employ its resources.D.-ability to pay short-term obligations on time.