Which of the following accounts will be credited by the borrower when a promissory note is issued?

A) Note Payable
B) Note Receivable
C) Interest Payable
D) Cash


A) Note Payable

Business

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Which of the following qualities does an invention not need to have in order to be patented?

A) Ingenuity B) Utility C) Novelty D) Complexity E) It requires all of the above

Business

Farris Corporation, which has only one product, has provided the following data concerning its most recent month of operations:    Selling price$78   Units in beginning inventory 0Units produced 8,800Units sold 8,700Units in ending inventory 100    Variable costs per unit:  Direct materials$18Direct labor$10Variable manufacturing overhead$4Variable selling and administrative expense$5Fixed costs:  Fixed manufacturing overhead$255,200Fixed selling and administrative expense$87,000 What is the net operating income for the month under absorption costing?

A. $17,400 B. $2,900 C. $11,300 D. $14,500

Business

Wizardry Corporation's purpose clause in its charter states the following: "To operate a home-cleaning service business." After a few years of successful operation, Wizardry is offered the challenge of landscaping a neighboring business. If Wizardry accepts the offer, it would be violating its charter under

A. the de jure doctrine. B. the de facto doctrine. C. the ultra vires doctrine. D. an estoppel theory.

Business