Hay, Straw and Clover formed the HSC Partnership, agreeing to share profits and losses equally. Clover will manage the business for which he will receive a guaranteed payment of $30,000 per year. Cash receipts and disbursements for the year were as follows   Net income from operations (before guaranteed payment)$90,000Guaranteed payment to Clover 30,000What is Clover's share of the partnership's ordinary income and guaranteed payment?

A. Ordinary income, $30,000; Guaranteed payment, $10,000.
B. Ordinary income, $30,000; Guaranteed payment, $30,000.
C. Ordinary income, $20,000; Guaranteed payment, $30,000.
D. Ordinary income, $20,000; Guaranteed payment, $10,000.


Answer: C

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On May 15, 2016, January Company acquired a new forklift in exchange for an old forklift that it had acquired in 2006. The old forklift was purchased for $20,000 and had a book value of $5,000. On the date of the exchange, the old forklift had a market value of $6,000. In addition, Retread paid $18,000 cash for the new forklift, which had a list price of $25,000. It is expected that future cash

flows will not change. At what amount should Retread record the new forklift for financial accounting purposes? A) $23,000 B) $24,000 C) $20,000 D) $25,000

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Which amendment provides the right of the people against unreasonable searches and seizures?

a. First b. Second c. Third d. Fourth

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The borrower is the one who issues a note payable to a creditor

Indicate whether the statement is true or false

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When you use the AIDA persuasive approach, your first task is to gain the reader's attention ( A). Which of the following represents your second step, or "I" tasks, of AIDA?

A) Describe the benefits a product or service offers and make rational or emotional appeals. B) Include details of your company's reliability and reputation. C) Grow more excited about your product and yourself as a salesperson. D) Identify a proverb or famous quotation.

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