Mike owes $12,000 to Nora, $6,000 to Owen, and $6,000 to Pat. The three creditors enter into an agreement with Mike to discharge the debts on payment of a sum of $12,000 to them, to be divided proportionately. This is

A. a composition agreement.
B. a guaranty agreement.
C. a judicial lien.
D. a suretyship agreement.


Answer: A

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Franklin Corporation issues $50,000, 10%, 5-year bonds on January 1, for $52,100 . Interest is paid semiannually onJanuary 1 and July 1 . If Franklin uses the straight-line method of amortization of bond premium, the amount of bondinterest expense to be recognized on July 1 is

a. $10,290 b. $2,710 c. $2,500 d. $2,290

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The difference between "Greek" yogurt and "American" yogurt is that the latter

A. is not sweet enough for health-conscience palettes. B. is only sold in health or natural food stores. C. has a gritty texture. D. has a thin consistency. E. has high protein content.

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Trading securities are valued on the balance sheet at market value

Indicate whether the statement is true or false

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Sasha wants to develop her positive psychological capital. Which one of the following components would not help her achieve her goal?

A) hope in the form of perseverance B) pessimism in the form of looking carefully at the negative aspects of situations C) self-efficacy in the form of succeeding at challenging tasks D) resiliency in the form of bouncing back from adversity

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