Allman, Inc, enters into a call option contract with Betts Investment Co on January 2, 2014 . This contract gives Allman the option to purchase 1,000 shares of Upmann stock at $100 per share. The option expires on April 30, 2014 . Upmann shares are trading at $100 per share on January 2, 2014, at which time Allman pays $200 for the call option. Using the information above, assume that the price

of the Upmann shares has risen to $130 per share on March 31 . 2014, and the Hall is preparing financial statements for the quarter ending March 31 . As regards this option, Hall, Inc, would report which of the following?
a. A $30,000 realized gain
b. A $30,000 unrealized gain
c. A deferred gain of $29,800
d. Nothing would be reported in the financial statements or the notes thereto.


C

Business

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Flotation costs

A) are incurred when investors fail to cash their dividend check. B) are encountered whenever a firm fails to pay a dividend. C) encourage firms to pay large dividends. D) include the fees paid to the investment bankers, lawyers, and accountants involved in selling a new security issue.

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Explain what a candidate key is and how it might be used

What will be an ideal response?

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___________________ can be used to partition observations in a manner to obtain clusters with the least amount of information loss due to the aggregation

a. Single linkage b. Ward's method c. Average group linkage d. Dendrogram

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