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:

Cash.................................................................$600,000
Notes receivable.....................................$750,000
Investment company A.......................$800,000
Other assets................................................$900,000
Total assets.............................................$3,050,000

Liabilities and Equities

Accounts payable...............................$25,000
Notes payable.....................................$100,000
Common stock....................................$1,000,000
Retained earnings..............................$1,925,000
Total liabilities and equities.............$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