CURSOR basketitem_curIS  SELECT idproduct, quantity, option1    FROM bb_basketitem    WHERE idbasket = :NEW.idbasket;In the code fragment above, which of the following represents the correlation identifier?

A. idproduct
B. bb_basketitem
C. quantity
D. :NEW.idbasket


Answer: D

Business

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Tara Westmont, the proprietor of Tiptoe Shoes, had annual revenues of $190,000, expenses of $106,200, and withdrew $20,000 from the business during the current year. The owner's capital account before closing had a balance of $302,000. The entry to close the Income Summary account at the end of the year, after revenue and expense accounts have been closed, is:

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Business

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Business