Which of the following accounts has a normal credit balance?

A) Sales Returns and Allowances
B) Sales
C) Merchandise Inventory
D) Delivery Expense


B

Business

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The Common Agricultural Policy (CAP) determines the level of subsidies granted to farmers in Latin America

Indicate whether the statement is true or false

Business

Possible titles for first-line managers include the following, EXCEPT ______.

a. office manager b. team leader c. regional manager d. supervisor

Business

A patent was purchased from a competitor for $50,000 cash on January 1 of this year. The patent has 10 years remaining in its legal life and will have value to the company for 4 years. The amortization entry for the year will require a credit to the Patent account for:

a. $12,500 b. $10,000 c. $5,000 d. $2,941 e. $1,250

Business

On July 1, Shady Creek Resort borrowed $250,000 cash by signing a 10-year, 8% installment note requiring equal payments each June 30 of $37,258. What amount of interest expense will be included in the first annual payment?

A. $17,258 B. $37,258 C. $25,000 D. $20,000 E. $232,742

Business