When is a liability for cash dividends created?

A) At the end of each fiscal year.
B) At the date of declaration.
C) At the date of record.
D) At the date of payment.


B

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An example of nonassertive language is which of the following?

A. “Great!” B. “Um, hey . . . ” C. “I’m fed up with you” D. “I’m busy”

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How should you format your extemporaneous outline or speakers notes?

Fill in the blank(s) with the appropriate word(s).

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A mutual aid is the lowest cost disaster recovery option, but has shown to be effective and low risk

Indicate whether the statement is true or false

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The balance in the Work in Process Inventory account on April 1 was $26,800, and the balance on April 30 was $22,600 . Costs incurred during the month were as follows: direct materials, $41,250; direct labor, $21,300; and overhead, $32,600 . What amount was transferred to the Finished Goods Inventory account for April?

a. $99,350 b. $4,200 c. $90,350 d. $121,950

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