An analyst does research about depreciation and gathers the following information about a company. The company sells a price of fixed asset thathas original cost of $9000 and has accumulated depreciation of $5000. If there is a loss to the sale of $1500, the selling price of the fixed asset is closest to:（）

单项选择题An analyst does research about short-term borrowing approach. If a company seeks to minimize financing costs for half a year period, which of the following options is most appropriate（）

A. Uncommitted lines of credit at a 9.75% all-inclusive rate.
B. Commercial paper at a 8.75% rate with a commitment.
C. Regular line of credit at a 8.75% rate with a commitment.

单项选择题An analyst does research about operating lease and capital lease and notes that the footnotes to the financial statements for a lessee company indicate that the company leases a substantial portion of the facilities required for efficient operation. The present value of lease payments is $35 million for facilities leased under capital leases and $25 million for facilities leased under operating leases. Other companies in the same industry own their facilities. Before the analyst compares the company's financial ratios with the industry's ratios, the most appropriate adjustments to that company's balance sheet would be to increase:()

A. both liabilities and assets by $25 million.
B. both liabilities and assets by $60 million.
C. liabilities by $25 million and decrease equity by $25 million.