1. Comment on whether it is helpful to investors for different assets or liabilities to have appropriate methods that are appropriate for them, or whether the large number of valuation methods is likely to confuse investors.

2. Cash Flow: Hillman Corporation reported current assets of $3,495,055 on Dec. 31,2014, and current assests of $3,103,839 on Dec. 31, 2013. Current Liabilities for the firm were $2,867,225 and $2,760,124 at the end of 2014 and 2013, respectively. Compute the cash flow invested in net working capital at Hillman Corporation during 2014.