... Business Earnings 35 Eugene E. Comiskey and Charles W. Mulford 3. Cost-Volume-Profit Analysis 102 William C. Lawler 4. Activity-Based Costing 126 William C. Lawler 5. Information Technology and ... $100,000 from my savings, and I’d like to borrow the remain- ing $40,000 from the bank. Kim: Suppose the bank lends you $40,000 on a one-year note, at 15% interest, secured by a lien on the inventory. ... classified as “current” and “noncur- rent”—the bank wants to see if the assets turning into cash in a year or less will provide enough cash to repay the one-year bank loan. Well, in a year there...