In the context of the six patterns people follow in defining work, _____ people define work as a physically and mentally strenuous activity.
A. Pattern B
B. Pattern E
C. Pattern A
D. Pattern F
Answer: B
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Exhibit 20-5 The Baltimore, Inc entered into a five-year lease with the Waugh Chapel Company on January 1, 2016. Baltimore, the lessor, will require that five equal annual payments of $25,000 be made at the beginning of each year. The first payment will be made on January 1, 2016. The lease contains a bargain purchase option price of $12,000, which the lessee may exercise on December 31, 2020
The lessee pays all executory costs. The cost of the leased property and its normal selling price are $95,000 and $118,236, respectively. Collectibility of the future lease payments is reasonably assured, and the lessor does not expect to incur any future costs related to the lease. Present value factors for a 7% Present value of $1 for n = 1 0.934579 Present value of $1 for n = 5 0.712986 Present value of an ordinary annuity for n = 5 4.100197 Present value of an annuity due for n = 5 4.387211 ? Refer to Exhibit 20-5. If Baltimore requires a 7% annual return, how much gross profit will Baltimore record at the inception of the lease? A) $7,505 B) $14,680 C) $16,061 D) $23,236
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The area of accounting aimed at serving the decision making needs of internal users is:
A. External auditing. B. Managerial accounting. C. SEC reporting. D. Financial accounting. E. Bookkeeping.