Choose the word or phrase in [ ] which will correctly complete the statement. Select A for the first item, B for the second item, and C if neither item will correctly complete the statement. If you want to create a living trust that provides tax advantages, you will need to establish [a revocable | an irrevocable] trust.


b

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An ER diagram is a graphical representation of a data model

Indicate whether the statement is true or false

Business

On June 30, 2014, Island Inc had outstanding 1 . percent, $1,000,000 face amount, 15-year bonds maturing on June 30, 2019 . Interest is paid on June 30 and December 31 . and bond discount and bond issue costs are amortized on these dates. The unamortized balances on June 30, 2014, of bond discount and bond issue costs were $55,000 and $20,000, respectively. Island reacquired all of these bonds at

96 on June 30, 2014, and retired them. Ignoring income taxes, how much gain or loss should Island record on the bond retirement? a. Loss of $15,000 b. Loss of $35,000 c. Gain of $5,000 d. Gain of $40,000

Business

Consider the following budget information: materials to be used totals $64,750; direct labor totals $198,400; factory overhead totals $394,800; work in process inventory January 1, 2010, was expected to be $189,100; and work in progress inventory on December 31, 2010, is expected to be 197,600. What is the budgeted cost of goods manufactured?

A) $649,450 B) $657,950 C) $197,600 D) $1,044,650

Business

To prove an express warranty, some courts require evidence that the buyer relied on the seller's statement

a. True b. False Indicate whether the statement is true or false

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