The following information is available for two companies for the year 2004:

Handle Bar Mustache Co. Cash Operating Statement For the Year 2001

Pencil Thin Mustache Co. Accrual Income Statement For the Year 2004

Receipts/Revenues

$50,000

$55,000

Payments/Expenses

38,000

31,000

Net Cash/Net Income

$12,000

$24,000

Which of the following statements can be determined from the information provided?

a. Pencil Thin collected more cash from customers during 2004 than did Handle Bar.

b. Pencil Thin was profitable during 2004, whereas Handle Bar may have been profitable.

c. Pencil Thin was twice as profitable as Handle Bar.

d. Handle Bar consumed more total resources during 2004 than did Pencil Thin.