The new employee at cork manufacturing reported tp work and the employee reviewed the following information that was audited by the cpa:

cork manufacturing
consolidated balance sheet worksheet
december 31, 20xx

assets total:

$600,000
notes $750,000
investment company $800,000
other $900,000
total $3,050,000

liabilities and equities

accounts $25,000
notes $100,000
common $1,000,000
retained $1,925,000
total liabilities and $3,050,000

note to accountant: this statement was prepared in accordance to gaap

which of the following described the role of the new employee
a) managerial accountant
b) financial accountant
c) ceo
d) manager—financial analysis