Braun issued a $35 check to Rice. Rice took the check to Braun's bank and had it certified. Rice then raised the amount to $350 and negotiated it to Turner. Turner presented the check for payment and received $350 . When Braun received her canceled checks, she noticed the alteration and notified the bank. Who will suffer the loss?


The bank. If the payee has a check certified, a drawer is no longer liable for payment of the check.

Business

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Which approach to capacity management makes use of spare plant capacity that exists in the form of hours when the plant is not operational?

A) Time flexibility from workforce B) Use of seasonal workforce C) Use of subcontracting D) Use of dual facilities—dedicated and flexible

Business

The comparison of a company's financial condition and performance to a base amount is known as:

A. Risk analysis. B. Investment analysis. C. Financial reporting. D. Horizontal ratios. E. Vertical analysis.

Business

The riskiness of an asset's return that results from interest rate changes is called

A) interest-rate risk. B) coupon-rate risk. C) reinvestment risk. D) yield-to-maturity risk.

Business

Excerpts from TPX Company's December 31, 2021 and 2020, financial statements are presented below: 2021 2020 Accounts receivable$80,000  $72,000  Inventory 84,000   70,000  Net sales 400,000   372,000  Cost of goods sold 254,000   216,000  Total assets 850,000   810,000  Total stockholders' equity 500,000   450,000  Net income 75,000   56,000  TPX Company's 2021 asset turnover is: (Round your answer to 1 decimal place.)

A. 3.7 times. B. 0.5 times. C. 2.8 times. D. 2.2 times.

Business