Assume figures were presented for the past 5 years on merchandise sold at chicago department and discount stores ($ million). sales in 2016 were $3,314; in 2015, $3,574; in 2014, $3,048; in 2013, $3,312; and in 2012, $3,376. using 2012 as the base year, complete a trend analysis. (round your answers to the nearest whole percent.)

Frost corporation incurred the following transactions during its first year of operations. (assume all transactions involve cash.) 1) acquired $1,900 of capital from the owners. 2) purchased $435 of direct raw materials. 3) used $290 of these direct raw materials in the production process. 4) paid production workers $490 cash. 5) paid $290 for manufacturing overhead (applied and actual overhead are the same). 6) started and completed 250 units of inventory. 7) sold 140 units at a price of $6 each. 8) paid $130 for selling and administrative expenses. the amount of raw material inventory on the balance sheet at the end of the accounting period would be: