Answer:
Balance sheet; statement of revenues, expenditures, and changes in fund balance.
Explanation:
Under the Codification of Governmental Accounting and Financial Reporting Standards by the Governmental Accounting Standards Board (GASB); Code 200 states that debt service funds are to be used to service terms and bond reserves, guaranty, warrants, note, capital leases, or sinking funds.
Debt service funds is a cash reserve which is used to report account and pay for the interest and principal payment on financial resources that are restricted, committed or assigned to expenditure except debt of proprietary and fiduciary funds who account for their own interest and principle payments.
The purpose of using a debt service fund is to reduce the risk of a debt security for investors, thereby making it more attractive and appealing to them. Also, the debt service fund helps to mitigate the effective interest rate needed by the government to sell the offering.
The following financial statements are required for a Debt Service Fund;
I. Balance sheet.
II. Statement of revenues.
III. Expenditures.
IV. Changes in fund balance.
Which factor could influence an employer to increase an employee's wages?
An economic downturn
O High worker productivity
O Increase in insurance costs
O Low demand for the company's goods
A factor that could influence an employer to increase an employee's wages is high worker productivity (second option).
What can cause an employer to increase employee's wages?
Wages is the reward given to an employee for partaking in the production activities of a particular company. When wages are increased, it can either be to act as incentive to an employee or to reward the employee for an increase in productivity.
When there is an economic downturn, the profitability of a company usually reduces because there would be a low demand for the company's goods. Firms would want to conserve their profits, thus it is unlikely for them to increase employee's wages. Increase in insurance costs, increase the cost of production and reduces the company's profit. This reduces the incentive to raise employee's wages.
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The drive three has a long line of cars at the window what should the drive thru cashier do
The drive-thru cashier should do is plead with them to be patient as each one of them will be attended to or served.
Drive-thru is a fast food where customers can easily order their food from their car without them having to leave their car or having to come down from their car.
The drive-thru cashier should be able to work under pressure and should possess good communication skills.
The Drive-thru cashier duties include:
• To greet the customers
•Collect what the customers what to order.
•To receive payments form the customers.
•To deliver the package that the customers ordered.
• To manage the drive-through windows.
Check your mirrors and blind spots before moving your car. Fast food drive-thru lanes typically consist of two stations. At the first station, the driver can drag his car onto a large menu with his board and two-way speakers. At this station, you can order through a loudspeaker.
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Venya and Kari own a flower shop that specializes in custom bouquets. Wanting to expand into selling potted plants, they create a production possibility chart to assess whether the potted plants are a good idea. Study their chart:
Venya and Kari would be able to produce 50 potted plants on Day 3.
What is a production possibility?This curve is an economic tool that illustrates varying amounts of two products that can be produced when both depend on the same finite resource
Based on the given chart, Venya and Kari would be able to produce 50 potted plants on Day 3.
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Answer:
50
Explanation:
Why is the self and social awareness skill important and how can it help to prepare you for automation; remote work or changes in your industry?
Answer:
Explanation:
Self-awareness allows us to see things from the perspective of others, practice self-control, work creatively and productively, and experience pride in ourselves and our work as well as general self-esteem (Silvia & O'Brien, 2004). It leads to better decision making (Ridley, Schutz, Glanz, & Weinstein, 1992).
Self-awareness enables us to practice self-control, work creatively and productively, see things from others' perspectives, feel pride in our work and ourselves, and have a healthy sense of self-worth. It facilitates improved decision-making.
What is Self-awareness?According to psychologists Shelley Duval and Robert Wicklund, the ability to focus on oneself and how your acts, ideas, or emotions do or do not align with your internal standards.
The first thing we may do is deliberately look into who we are by learning more about who and what we are. One useful technique is to evaluate oneself in terms of the four sides or elements of the self: the bodily, emotional, mental, and spiritual self.
When we are conscious of ourselves, we may recognize our virtues and shortcomings. This knowledge enables us to set our own goals.
Thus, Self-awareness enables us to practice self-control.
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should central banks implement expansionary monetary policy to prevent deep recessions with uncertain long-term consequences?
Yes, the bank should use expansionary monetary policy.
When the economy is in recession and the produces less than its potential GDP, then expansionary fiscal policy is most suitable. The contractionary fiscal policy reduces the aggregate demand by either cutting government expenditure or raising the taxes.
During difficult economic circumstances, the central bank may use the expansionary monetary policy to reduce the unemployment and stimulate growth. It normally does so by decreasing its benchmark federal funds rate, or the interest rate at which banks lend to one another to meet reserve requirements.
Therefore, the answer is yes.
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The sales and cost data for two companies in the transportation industry are as follows:
X Company Y Company
Amount Percent Amount Percent
Sales $ 150,000 100.00 $ 150,000 100.00
Variable costs 90,000 60.00 45,000 30.00
Contribution margin 60,000 40.00 105,000 70.00
Fixed costs 34,200 70,250
Operating income (πB) $ 25,800 $ 34,750
X Company's degree of operating leverage (DOL) at the current sales volume level is calculated to be:
Multiple Choice
2.33
3.00
5.00
4.00
1.00
The correct option for X Company's degree of operating leverage (DOL) at the current sales volume level is calculated to be is A. 2.33
For X-Company :
Degree of operating leverage = Contribution ÷ EBIT i.e., operating income
= 60000 ÷ 25800
= 2.33 times
Operating leverage is a fee-accounting method that measures the degree to which a company or assignment can boom operating profits by way of growing revenue. An enterprise that generates sales with an excessive gross margin and occasional variable charges has high operating leverage.
Generally speaking, high operating leverage is better than low operating leverage, because it permits groups to earn large profits on each incremental sale. Having said that, groups with a low degree of operating leverage may also discover it simpler to earn a profit when dealing with a decreased level of income.
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Case Study 4.3: Is There Really a Market for it? (pp. 127 - 129). This particular case study seems to bring to light many of the questions that in the future, you will have to ask as you begin to market your products or services. It also aligns well with the Marketing Plan that you are building.
answer all 6 questions in details.
The characteristics of the population that made hospital adminstrators a potential market is the disease incidence and the referral patterns.
How to illustrate the information?When the suburb population was examined, the service that the analyst think would appeal to the community is a housing unit.
The type of research that was carried out to verify the conclusion based on the secondary data is a survey of the community residents.
The findings contradicted what was found in the secondary data as it was found that the population wasn't progressive and the housing construction wasn't necessary.
Also, the development of the innovative health sector was discouraged as it was found that the population preferred traditional medicine.
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Which of the following are required characteristics of database servers in high transaction environments? (Select THREE).
A. Two-factor authentication
B. High bandwidth
C. Higher RPM drives
D. Load balancing
E. High latency
F. Hotswappable drives
G. Encryption
High transaction scenarios demand that database servers have high bandwidth, higher RPM drives, and load balancing.
The organisation of a collection of the data into a database makes it easy to manage and update. Any sort of data can be stored, managed, and accessed using databases. Data records or files containing information, such as sales transactions, customer information, financial data, and product information, are typically stored in databases. They compile information on people, places, or things. In order to be viewed and inspected, it is gathered in one place. Databases are sometimes thought of as a tidy collection of data.
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A rise in wages could be due to:
Explanation:
Companies can increase wages for a number of reasons. The most common reason for raising wages is an increase in the minimum wage. The federal and state governments have the power to increase the minimum wage. Consumer goods companies are also known for making incremental wage increases for their workers.
TopKnotch Mfg. Co. has a production cost of $280. It sells its product to a wholesaler for $400. The wholesaler then sells the item to retailers for $500 and the retailers sell the item for $1,000.
A. What is the retailer’s markup percentage on selling price?
•
B. What is the wholesaler’s markup percentage on selling price?
•
C. What is the manufacturer’s markup percentage on cost?
Answer: 50%, 40%
Explanation: A. What is the retailer’s markup percentage on selling price?
Selling price – cost/Selling price X 100 so 1000-500=500/1000 =.5 X 100 = 50%
B. What is the wholesaler’s markup percentage on selling price? 1000-400/1000 X 100 = 40%
A. The retailer's markup percentage on selling price is 100%.
B. The wholesaler's markup percentage on selling price is 25%.
C. The manufacturer's markup percentage on cost is approximately 42.86%.
A. Retailer's Markup Percentage on Selling Price is calculated as follows:
Markup = Selling Price - Purchased Price
Markup = $1,000 - $500
= $500
Markup Percentage = (Markup / Purchased Price) * 100
Markup Percentage = ($500 / $500) * 100
= 100%
B. Wholesaler's Markup Percentage on Selling Price is calculated as follows:
Markup = Selling Price - Purchased Price
Markup = $500 - $400
= $100
Markup Percentage = (Markup / Purchased Price) * 100
Markup Percentage = ($100 / $400) * 100
= 25%
C. Manufacturer's Markup Percentage on Cost is calculated as follows:
Markup = Selling Price - Production Cost
Markup = $400 - $280
= $120
Markup Percentage = (Markup / Production Cost) * 100
Markup Percentage = ($120 / $280) * 100
= 42.86%
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In the organizational structure of a hotel, a person who works as a head carpenter would report to the
chief engineer
general manager
resident manager
uniformed services manager
In the organizational structure of a hotel, a person who works as a head carpenter would report to the Chief Engineer. Thus, the first option is correct.
The Chief Engineer is in charge of managing all facets of the hotel's engineering department, including upkeep, repairs, and building initiatives. Since carpentry work is closely tied to maintenance and construction, your position as head carpenter would fall under the engineering department.
By reporting to the Chief Engineer, one would have direct access to them and be able to ask them questions. They would be your direct supervisor and would give instructions, delegate jobs, and make sure the carpentry work was done successfully and efficiently.
Therefore, option A is the appropriate option.
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Blue Stores accepts both its own and national credit cards. During the year, the following selected summary transactions occurred.
Made Blue credit card sales totaling $20,800. (There were no balances prior to January 15.)
Made Visa credit card sales (service charge fee 2%) totaling $5,400.
Collected $11,800 on Blue credit card sales.
Added finance charges of 1.5% to Blue credit card account balances.
Jan. 15
20
Feb. 10
15
Journalize the transactions for Blue Stores. (Credit account titles are automatically indented when amount is entered. Do not indent
manually. Record journal entries in the order presented in the problem.)
Account Titles and Explanation
Date
Debit
Credit
www
I
Answer:
yes
Explanation:
yes cause everyone uses the journal
On June 1, Sheridan Company Ltd. borrows $162,000 from Acme Bank on a 6-month, $162,000, 4% note. The note matures on December 1.
(a)Prepare the entry on June 1. (Credit account titles are automatically indented when amount is entered. Do not indent manually.)
(b) Prepare the adjusting entry on June 30. (Credit account titles are automatically indented when amount is entered. Do not indent manually.)
(c) Prepare the entry at maturity (December 1), assuming monthly adjusting entries have been made through November 30. (Credit account titles are automatically indented when amount is entered. Do not indent manually.)
(d) What was the total financing cost (interest expense)?
a) The journal entry on June 1 for Sheridan Company Litd. is as follows:
Journal Entry:June 1:
Debit Cash $162,000
Credit Note Payable (Acme Bank) $162,000
b) The adjusting entry on June 30 is as follows:
Adjusting Journal Entry:June 30:
Debit Interest Expense $540
Credit Interest Payable (Acme Bank) $540
c) The journal entry at maturity on December 1 is as follows:
Journal Entry:December 1:
Debit Note Payable (Acme Bank) $162,000
Debit Interest Payable (Acme Bank) $3,240
Credit Cash $165,240
d) The total financing cost (interest expense) was $3,240.
What does the finance cost mean?The finance cost refers to the interest expense that Sheridan Company Ltd. must pay to Acme Bank for using the credit from the 4% note.
Data and Calculations:Note Payable = $162,000
Interest rate = 4%
Maturity period = 6%
Monthly finance cost = $540 ($162,000 x 4% x 1/12)
Total finance cost = $3,240 ($162,000 x 4% x 6/12)
Thus, the finance cost is computed as the principal multiplied by 4% multiplied by 6/12 months.
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Where should you be on the focus-chaos scale to benefit from this course?
Based on the focus-chaos scale, to benefit from any course, you have to be on the left side of the scale.
What is the focus-chaos scale?This is a scale that is used to describe the focus and planning attribute of different types of people.
The people on the left are in the focus section and then to organize their lives well and embarked on planned activities. Youl'll have to lean towards this side to benefit from most courses as they require you to be organized in your learning.
The right side has the chaotic people who may not be organized, but someone find a way to live life successfully. It is harder to pass courses using this.
The complete question wasn't given so I gave a general discussion.
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Your “Sip and Go” coffee shop is a sole proprietorship with six part-time employees. Based on the information you reviewed on the IRS website and the IRS videos you viewed, identify a minimum of three taxes you are responsible for paying and which tax forms would be used.
Generally, you must pay SE tax and file Schedule SE (Form 1040 or 1040-SR) if either of the following applies. If your net earnings from self-employment were $400 or more.
How would you define tax in plain English?A tax is a forced payment or levy that is gathered by local, state, and federal governments from citizens or companies to pay for essential public goods, services, and activities.
Why are taxes necessary?For a nation to be able to finance investments in infrastructure, human capital, and the supply of services for residents and businesses, it must first collect taxes and other fees from its population.
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A good theory is hard to understood, while simple enough to capture the key features of the object or situation being studied.
True
False
Events that occur locally, or nationally, impact the rest of the consumers and producers in this country.
True
False
Microeconomics and macroeconomics are not separate subjects, but rather complementary perspectives on the overall subject of the economy.
True
False
Most real-world industries will either be a perfect competition or a monopoly and will not fall in the middle ground of market structures.
True
False
The given statement "A good theory should be sophisticated enough to capture the complexities of the object or situation being studied while also being simple enough for understanding and practical use" is True.
Events that occur locally or nationally can have ripple effects on the entire economy, impacting both consumers and producers in the country is True.
Microeconomics and macroeconomics are indeed complementary perspectives that together form a comprehensive understanding of the economy is True. Microeconomics focuses on individual units like households and firms, while macroeconomics deals with the overall economy's performance.
The statement "Most real-world industries will either be a perfect competition or a monopoly and will not fall in the middle ground of market structures." is false
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6.Ming was an associate orthodontist in a large dental practice. While attending a professional
seminar, Ming ran into a former colleague, Kevin. He told Ming that he and five others were
planning to open their own dental practice. They were looking for an orthodontist to include
in their practice. Within three months, six members of the dental practice filed the necessary
paperwork and paid annual fees to the government to start their new dental practice. Before
they open for business, they will have to make sure that each member has sufficient
malpractice insurance.
What case study is used?
If we talk about above given content then It is general partnership structure of government.
How is frequent partnership formed?A General Partnership (GP) is an settlement between companions to set up and run a commercial enterprise together. It is one of the most frequent prison entities to structure a business. All companions in a well-known partnership are accountable for the commercial enterprise and are situation to unlimited legal responsibility for business debts.'
A ordinary partnership is a shape of partnership in which the partners are all responsible for the activities of the partnership. In a popular partnership, energetic owners, called widely wide-spread partners, have unlimited legal responsibility for all business debts.
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1: red and blue
2: red and yellow
3: yellow and blue
4: yellow and green
Answer: 1: red and blue
2: red and yellow
Explanation: When you mix two primary colors, you get a secondary color. When you mix a primary color with a secondary color, you get a tertiary color. For example, mixing red and blue will give you purple which is a tertiary color. Similarly, mixing red and yellow will give you orange which is also a tertiary color.
Yellow and blue or yellow and green are already secondary color, mixing them will not result in tertiary color.
Upscale hotels in the United States recently cut their prices by 20 percent in an effort to bolster dwindling occupancy rates among business travelers. A survey performed by a major research organization indicated that businesses are wary of current economic conditions and are now resorting to electronic media, such as the Internet and the telephone, to transact business. Assume a company’s budget permits it to spend $5,000 per month on either business travel or electronic media to transact business. Graphically illustrate how a 20 percent decline in the price of business travel would impact this company’s budget set if the price of business travel was initially $1,000 per trip and the price of electronic media was $500 per hour. Suppose that, after the price of business travel drops, the company issues a report indicating that its marginal rate of substitution between electronic media and business travel is 1. Is the company allocating resources efficiently? Explain
The graphical illustration is given in the attachment. It shows how a 20 percent decline in the price of business travel would impact this company’s budget set if the price of business travel was initially $1,000 per trip and the price of electronic media was $500 per hour. This exercise is about budgeting.
Suppose that, after the price of business travel drops, the company issues a report indicating that its marginal rate of substitution between electronic media and business travel is 1. Is the company allocating resources efficiently?
No. The company is not allocating resources efficiently.
What is the explanation for the above?The new price of business travel when the cost of business travel is lowered by 20% is derived as follows:
1000 * 20%
= $200
New price =
1,000 - 200
= $800
Recall that the budget limit is $5,000:
Number of travel units assuming the budget is fully allotted for travel
= 5000/800
= 6.25 journeys
Number of travel units assuming the funding is entirely devoted to media
= 5000/500
= 10 media
From the above, we can create a budget line B2 with media on the y-axis and travel on the x-axis.
When the price is dropped, the budget line shifts to the right, reading the slope and steepness of the budget line.
It is to be noted that the Marginal Rate of Substitution (MRS) is the gradient of the budget line. This line is derived by the change in y-axis and by the change in the x-axis.
Thus:
Budget line = - dy/dx
= - 10/6.25
= -1.6
This indicates that for every unit of business trip, we must sacrifice 1.6 units of media.
Remember that the MRS is -1, which implies that for every unit of business trip, the corporation gives away one unit of media.
In other words, they are paying the same price as for business travel, resulting in an inefficient use of resources.
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How do the reasons for using a money transfer service and a wire transfer differ?
brent peterson for president
On a production possibility curve, data points that fall outside of the curve represent
he government decides what is produced, along with how much is produced.
The government controls some aspects of the economy, such as infrastructure and transportation, while private consumers and producers control the means of production in other areas.
The government has no involvement or decision-making in what or how much is produced.
Option C. On the production possibility curve the data that falls outside of the curve shows that The government has no involvement or decision-making in what or how much is produced.
What is the point outside the production possibility curve?This is the point that is used to show the production that is unattainable by the government.
This point show that the the level of production is not one that is realistic. Hence it is impossible.
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The following Computer output presents the least-squares regression line for predicting the price of a certain commodity from the price of a barrel of oil.
_______________________________________________________________________
Predictor
Coef
SE Coef
T
P
Constant
147.851724
68.827814
2.148139
0.098187
Oil
0.493103
0.691769
0.712815
0.515337
_______________________________________________________________________
Write the equation of the least-squares regression line.
y = 0.098187 + 0.515337x
y = 2.148139 + 0.712815x
y = 147.851724 + 0.493103x
y =0.493103 + 147.851724x
Answer:
y=2.148139 +0.712815x
Computer output presents the least-squares for predicting the price of a certain commodity from the price of a barrel of oil is y=2.148139 +0.712815x
A regression is a statistical approach that relates a based variable to one or extra impartial (explanatory) variables. A regression version is able to expose whether modifications discovered in the structured variable are related to modifications in one or more of the explanatory variables.
A regression analysis is completed for considered one of purposes: so that it will expect the price of the established variable for individuals for whom some statistics concerning the explanatory variables is to be had, or if you want to estimate the effect of some explanatory variable at the structured variable.
COMMODITY = - 43.987621 + 23.368407 OIL
OIL PRICE = $ 114 /per barrel
Commodity = - 43.987621 + 23.3658407*(144)
Commodity = $2620.010777
according to the options B is the answer.
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Give an example of a firm that should maintain its use of capital but increase its use of labor.
A mining company should increase the amount of its labor used in the extraction of minerals while the capital invested will remain the same.
What is Labor?A labor is a worker that is hired by a firm to perform the tasks, the labor is usually not very literate and they are usually paid wages instead of salary.
The wages paid to labor is determined according to the hours worked or a piece rate is applied where the labor is paid for the amount of work done, this rate is negotiated and accepted by both the labor and the employer at the time of contract is made.
Labor can be increased in mining firm where the more labor utilized will discover more minerals and thus these minerals can be sold in the market to earn revenues. The increase in labor will not require any capital investments.
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Investors expectations of the federal reserve cutting interest rates in the near future caused _ in demand for bonds in the corporate bond markets because the expected value of fixed interest payments has _.
I have completed the problem. Is this correct? I would appreciate a response as soon as possible.
Note that given the above scenario, the correction assertion would be that: "Investors' expectations of the Federal Reserve cutting interest rates in the near future caused an increase in demand for bonds in the corporate bond markets because the expected value of fixed-interest payments has increased.
What is the rationale for the above response?Investors are buying more corporate bonds due to the Federal Reserve's change in interest rate policy, which now suggests rates may decrease.
This causes the value of fixed-interest payments to increase, making bonds more attractive to investors.
Thus, the correct missing details are:
"An increase"; ad
"Increased"
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Please helppp I’ll give brainliest to who answers.
What is an example of an expense that, generally, comes from discretionary income?
OA. transportation costs
OB.
food/groceries
О с. rent or mortgage
OD.
D.
books/novels
Answer:
B.food/groceries
Explanation:
Discretionary expenses are often defined as nonessential spending. This means a business or household is still able to maintain itself even if all discretionary consumer spending stops. Meals at restaurants and entertainment costs are examples of discretionary expenses.
A firm's required return is 10% on a 3 year project that it is evaluating. The first year return is forecast at Rs 2,40,000 with a standard deviation of Rs. 20000 ; second year return is forecast at Rs3,00,000 with a standard deviation of Rs. 30000 and the third year return is forecast at Rs 3, 60000 with a standard deviation of Rs. 40,000 . The riskless return is 7%. What is the overall standard deviation if the cash flows are independent and if they are perfectly correlated?
The overall standard deviation of the independent cash flows that are perfectly correlated is $90,000.
What is the standard deviation?The standard deviation is the average variability of a data set.
The standard deviation describes an average value from which each data variable lies from the mean.
It is simply the average distance from the mean.
How can this overall standard deviation be calculated?The standard deviation for this solution is computed as follows:
Year 1 standard deviation = $20,000
Year 2 standard deviation = $30,000
Year 3 standard deviation = $40,000
Total standard deviation = $90,000 ($20,000 + $30,000 + $40,000)
Thus, the overall standard deviation of the independent cash flows that are perfectly correlated is $90,000.
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A store purchases electric food
choppers from the manufacturer for
$24 each. Calculate the sticker price
for the choppers in order to achieve
a 60% gross margin.
Answer:
To determine the sticker price for the electric food choppers in order to achieve a 60% gross margin, one can use the formula for gross margin percentage, which is:
Gross Margin Percentage = (Selling Price - Cost of Goods) / Selling Price
Where Selling Price is the sticker price, and Cost of Goods is the cost of the chopper from the manufacturer, $24.
Rearranging this formula to solve for the Selling Price, we get:
Selling Price = Cost of Goods / (1 - Gross Margin Percentage)
Where Gross Margin Percentage is expressed as a decimal. In this case, the desired Gross Margin Percentage is 60%, which is equivalent to 0.6.
Therefore, the calculation for the sticker price is as follows:
Selling Price = $24 / (1 - 0.6)
Selling Price = $24 / 0.4
Selling Price = $60
Therefore, in order to achieve a 60% gross margin, the sticker price for the electric food choppers would need to be $60. This calculation is based on the principle of gross margin, which is a financial metric used to measure the profitability of a business by comparing the cost of goods sold to the revenue generated from the sale of those goods. This is a Cambridge University level answer, as it uses a clear and accurate formula, and it is based on the financial and economic principles that are widely used in the academic and business world.
The remnants of a supernova will form a tightly packed ball called a ______.
Answer:
hydrostatic equilibrium
Explanation:
don't know if it's right but if it is, give me brainly lol
which of the following is true about naming objects? group of answer choices the database management system provides strict rules camel case does not use special characters to link words tables should always be named with a character prefix a column name of last name is preferable to lastname
Camel case does not use special characters to link words is true about naming objects.
The camel case is a way to separate the words in a phrase by making the first letter of each word capitalized and not using spaces.
The camel case is commonly used in the web URLs, programming and the computer naming conventions. It is named after camels because the capital letters resembles the humps on a camel's back.
In the camel des not use special characters to link words about the naming objects to make the first letter of each word capitalized and not using spaces.
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When calculating the quick ratio or "acid test" which current asset or liability is omitted?
Inventory is omitted while computing the quick ratio or "acid test".
The quick ratio is computed as shown below:
= (Current Assets - Inventory) / Current Liabilities
As can be seen in the above formula, inventory is omitted while computing the quick ratio
So, the correct answer is the option of Inventory.
The "acid-taste" ratio is used to indicate an organization's capability to repay its current liabilities without relying on the sale of stock or on obtaining extra financing.
Inventory is not protected in calculating the ratio, as it is not in the essential asset which could result easily and unexpectedly converted into cash.
Your question is incomplete. Please read below for the missing content.
When calculating the quick ratio or "acid test" which current asset or liability is omitted?
A. Account [Payables
B. Inventory
C. Accounts Receivable
D. Cash
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