When a taxable bond is issued at a discount, taxpayers are required to amortize the discount and reduce the amount of interest reported in the current year by the amount of current year original issue discount amortization.
True or False

Answers

Answer 1

The given statement is false that when a taxable bond is issued at a discount, taxpayers are required to amortize the discount and reduce the amount of interest.

Bonds are fixed-income securities that reflect loans from investors to borrowers.  A bond can be compared to an agreement outlining the terms of the loan and the associated payments between both the lender and borrower. Businesses, cities, regions, and sovereign nations utilize bonds to fund operations and initiatives. Bondholders are the issuer's debtors and creditors.

Bond specifications typically also include terms regarding adjustable or fixed interest payments by borrower, as well as the end date by which the principle of the loan is anticipated to be paid to the bond owner.

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Related Questions

discuss three people who had a great influence on business or industry in the united states and describe what each did

Answers

The three people who had a great influence on business or industry in the united states were Andrew Carnegie, Henry Ford, and Steve Jobs. Carnegie was a Scottish-American industrialist who made his fortune in the steel industry in the late 19th century.

He is known for his philanthropy and for creating the Carnegie Steel Company, which became the largest steel producer in the world. Henry Ford was an American entrepreneur who revolutionized the automobile industry with the assembly line and mass production techniques.

He founded the Ford Motor Company and is credited with creating the first affordable car for the masses. Steve Jobs was an American entrepreneur and inventor who co-founded Apple Inc. and played a key role in developing many of its most iconic products, including the Macintosh computer, iPod, iPhone, and iPad.

He is known for his visionary leadership and his contributions to the development of the personal computer and the smartphone.

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Classify these events. Some customers purchase lots of items and some customers use shopping carts. These events would be considered:
a. Independent.
b. Subjective.
c. Dependent.
d. Classical.

Answers

When asked to classify some events such as "some customers purchase lots of items and some customers use shopping carts", one can classify such events as independent events. (option a)

What are independent events?

Independent events are those events in which the occurrence of one event does not affect the probability of the occurrence of another event.

In other words, the probability of the occurrence of one event does not affect the probability of the occurrence of the other event. Therefore, we can say that some customers purchasing lots of items and some customers using shopping carts are independent events.

These events are independent because one event happening does not affect the probability of the other event happening. The fact that a customer purchases lots of items does not necessarily influence whether or not they use a shopping cart, and vice versa.

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The household income for the Washington family is $100,000, and they pay an income tax rate of 25%. What is the Washington's
annual disposable income?
-0)
A)
$100,000
B)
$25,000
C)
$50,000
D)
$75,000

Answers

Answer:

D)

$75,000

Explanation:

Disposable income  is the diffrenced between gross pay and deductions.

Net pay =$100,000

the come tax = $100,00 -$25,000

=$75,000

what life? and how are you

Answers

Answer:

life is evrthing on earth that is living or requires certain things to live and If you want a lie im awsome.

Sung owns a plumbing supply store. One of his clients, Village Plumbers, has a charge account with his store. This month Village Plumbers charged 200 feet of pipe at $0.40 per foot, 150 elbow joints at $0.75 per elbow joint, and 36 outdoor faucets at $2.49 per faucet. Sung must charge 5.5% sales tax on all items sold? What is the balance on Village Plumbers’ charge account?

Answers

Answer:

$297.66

Explanation:

The total costs of the items would be

200 feet pipe :  200 x $0.40 = $80.00

150 elbow joints:  150 x $0.75 = $112.50

36 outdoor faucets: 36 x $2.49 =$ 89.64

Total cost          =$282.14

add 5.5% tax

=5.5/100 x $282.14         =$15.52

Total       $297.66

The balance on Village Plumbers’ charge account =$297.66

Mozer Villa & Spa employs a seven-day workweek which begins on a Sunday and a December 31 year-end. Normal weekly wages amount to $76,000. If December 31 is a Tuesday, what is the appropriate journal entry on January 4, the next payday for Mozer Villa & Spa?
a. Debit Wages Expense $76,000
Credit Cash $76,000
b. Debit Wages Expense $43,429
Debit Wages Payable $32,571
Credit Cash $76,000
c. Debit Wages Payable $76,000
Credit Cash $76,000
d. Debit Wages Expense $32,571
Debit Wages Payable $43,429
Credit Cash $76,000

Answers

The appropriate journal entry on January 4, the next payday for Mozer Villa & Spa is b.

Debit Wages Expense $43,429Debit Wages Payable $32,571Credit Cash $76,000.

What is the journal entry?

The journal entry refers to the accounting record that recognizes a business transaction.

For an accrued expense, the appropriate journal entry that records the payment, called an adjusting entry, involves debiting the liability account and crediting the Cash account.

For a partly accrued expense, there is a need for apportionment of the total payment, based on the number of periods.

Transaction Analysis:

Normal weekly wages = $76,000

Wages for 3 days from Sunday to Tuesday, December 31 = $32,571 ($76,000 x 3/7)

Wages for 4 days from Wednesday, January 1 to Saturday, January 4, = $43,429 ($76,000 x 4/7)

Thus, the correct journal entry for the accrued wages and payment is Option B.

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Investor presentations of ________ provide an opportunity for discussions to take place regarding the continuing corporate performance on ________ value creation story and a ________ value creation plan.

Answers

Investor presentations of  long-term plans   provide an opportunity for discussions to take place regarding the continuing corporate performance on a long term value creation story and a long term  value creation plan.

how to create a presentation that will attract investment?

Describe your team and yourself,

Put good design first,

Describe the differentiator for your business,

Describe your sales and advertising plan in brief,

Give a high-level summary of the finances.

Which four persuasive elements are there?

Slides and content. Words said by the presenter and their body language make up the presentation's content. One of the main instruments we utilize for presentations and communication in general is our bodies. Voice, authenticity, etc.

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If a nonparticipating provider's usual fee is $600, the allowed amount is $300, and balance billing is permitted, what amount is written off?

Answers

If a nonparticipating provider's usual fee is $600, the allowed amount is $300, and balance billing is permitted, $0 is the amount that will be written off.

Who is nonparticipating provider?

Although they accept Medicare, non-participating physicians may not always consent to take assignments (they may on a case-by-case basis). The approved amount set by Medicare for health care services is not accepted by non-participating providers as full payment, even though they have registered to accept Medicare insurance.

What are the advantages of a non-participating provider?

Non-Par Providers have the option to accept full payment upfront from the beneficiary at the time of service, eliminating the need for them to wait for a third-party payor to repay them. Additionally, the billing for Non-Par Providers can be up to 115% of the Medicare Fee Schedule, allowing you to collect a little extra money for your services.

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in order to require banks to hold more money as opposed to lending it, the federal reserve can —

Answers

In order to require banks to hold more money as opposed to lending it, the federal reserve may expand the amount of money in circulation by reducing the reserve requirements for banks, allowing them to provide more loans. The Fed may reduce the amount of money in circulation by increasing the reserve requirements for banks, on the other hand.

What is a federal reserve?

Generally, The United States of America's central banking system is called the Federal Reserve System. With the passage of the Federal Reserve Act on December 23, 1913, it was established in response to the need for centralized management of the monetary system to prevent financial crises after a string of financial panics.

The federal reserve may increase the quantity of money in circulation by lowering the reserve requirements for banks, enabling them to provide more loans, in order to force them to keep more money as opposed to lending it.

On the other side, the Fed may decrease the quantity of money in circulation by raising the reserve requirements for banks.

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which development most likely led president truman to initiate loyalty reviews of federal employees?

Answers

The Truman administration, however, was most concerned about recurrent claims that communists were working in federal agencies.

Who is a federal employee?

Current members of the armed forces or members of the armed forces reserve (Reserves), as well as seasonal and temporary employees of a United States Postal Service, are all considered to be federal employees.

What is the distinction among state and federal workers?

Contrary to state employees, federal employees are not allowed to sue their employer for an injury sustained while on the job, even if the employer is flagrantly irresponsible. If the federal employee wasn't employed by the federal government directly, they might nonetheless sue the third party.

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verify describe the distillation process of alcohol​

Answers

It’s a process that can be used to separate pure liquids from a mixture of liquids

a structural engineer hired by a military base discovers upon inspection that her employer is using low-quality steel and skimping on bolts and fasteners in many construction projects, which goes against the building designs she approved. she reports this to the concerned government regulatory agency. this is an example of

Answers

She reports this to the concerned government regulatory agency. this is an example of whistleblowing.

What is whistleblowing?A whistleblower is someone who comes out and divulges their knowledge of any wrongdoing they believe is taking place either throughout the entire organisation or in a particular department. A whistleblower is somebody who reports any illegal activity, whether they be an employee, contractor, or supplier.According to Mueller, during the early 20th century, the terms "to blow the whistle" and "whistleblower" referred to either persons who were really blowing whistles or those who were trying to halt unlawful or immoral activities by raising a stink.Whistleblowing comes in two flavours. Internal whistleblowing is the first. This indicates that the whistleblower informs another employee of malfeasance. Whistleblowing on the outside is the second kind.

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During the period between 31 July 1997 to 30
July 2002, the most significant category of
enforcement actions by the SEC was improper:

Answers

Between 31 July 1997 to 30 July 2002, the most significant category of enforcement actions by the Securities and Exchange Commission (SEC) was: improper revenue recognition.

Revenue recognition refers to the process of identifying when and how much revenue should be recorded in a company's financial statements. The SEC plays a critical role in ensuring companies follow appropriate accounting standards when recognizing revenue.

During this period, the SEC took numerous enforcement actions against companies that engaged in fraudulent or aggressive accounting practices to improperly recognize revenue.

These enforcement actions aimed to protect investors and maintain fair and efficient markets by penalizing companies that inflated their financial results.

Companies involved in improper revenue recognition practices may have manipulated the timing of revenue recognition, recorded fictitious revenues, or engaged in other unethical practices to make their financial performance appear better than it was. These actions eroded investor confidence and led to increased scrutiny from the SEC.

In conclusion, from 31 July 1997 to 30 July 2002, the most significant category of SEC enforcement actions involved improper revenue recognition, focusing on punishing companies that violated accounting standards and maintaining the integrity of financial markets.

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Careers in the Hospitality and Tourism career cluster are
O highly desirable and pay high wages.
O bountiful and expected to continue to grow.
O seldom desirable and pay low wages.
O limited and expected to continue to decline.

Answers

Answer:

B

Explanation:

Edge

Careers in the Hospitality and Tourism career cluster are bountiful and expected to continue to grow. Thus option B is correct.

What are Careers?

Career sectors are means of classifying various career kinds based on shared characteristics. People can use these criteria to help them focus their job options and select a suitable path.

A collection of occupations that emphasize giving people food, lodging, aid to travelers, and enjoyable activities. The abundance of jobs in the travel and hospitality career cluster is anticipated to persist.

The planning, management, and provision of lodging, dining, entertainment, conferences, and tourism, as well as related arranging and community programs including transport services, are all part of a the hospitality and tourism employment cluster. Therefore, option B is the correct option.

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gizmo world, a gadgets magazine, pays for name association on a section of techatlas, an e-commerce site that sells cell phones and accessories. gizmo world features its own articles on tech atlas. this is an example of a ( n )

Answers

Gizmo world, a gadgets magazine, pays for name association on a section of tech atlas, an e-commerce site that sells cell phones and accessories. gizmo world features its own articles on tech atlas. this is an example of content sponsorship.

A case of content sponsorship is the scenario mentioned above. A sponsorship known as a "content sponsorship" involves the sponsor not only contributing money in exchange for brand association but also taking involved in the creation of the content. In some situations, a site must provide material and secure sponsor approval; in other situations, a sponsor may provide all or part of the content.

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Complete question

Gizmo World, a gadgets magazine, pays for name association on a section of TechAtlas.com, an e-commerce site that sells cell phones and accessories. Gizmo World features its own articles on Tech Atlas. This is an example of a(n)

A. interstitial.

B. regular sponsorship.

C. push technology

D. pop-unders.

E. content sponsorship

what is the company’s contribution margin (cm) ratio? 2. what is the estimated change in the company’s net operating income if it can increase sales volume by 450 units and total sales by $1,800? (

Answers

To determine the company’s contribution margin (CM) ratio, you would divide the total contribution margin by the total sales revenue. The contribution margin is the difference between the total sales revenue and total variable costs.

Once you have calculated the CM ratio, you can use it to estimate the change in the company’s net operating income if sales volume and total sales increase. To do this, you would multiply the CM ratio by the increase in sales volume and the increase in total sales.

For example, if the company’s CM ratio is 30%, and it can increase sales volume by 450 units and total sales by $1,800, the estimated change in net operating income would be:

- Increase in sales volume: 450 units x 30% CM ratio = $135 contribution margin
- Increase in total sales: $1,800 x 30% CM ratio = $540 contribution margin
- Total estimated increase in net operating income: $135 + $540 = $675.

Therefore, the estimated change in the company’s net operating income if it can increase sales volume by 450 units and total sales by $1,800 would be $675.

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Discuss the relationship that exists amongst the three short-run total cost curves. Motivate your answer with the aid of a diagram. (15)

Answers

The relationship that exists amongst the three short-run total cost curves is described below:Short-run Total Cost Curves: In the short run, a company can not change all of its inputs to a different level, so the short-run cost curves represent the company's changing expense as it changes the amount of one input while holding all others constant.

A firm's short-run cost curves can be broken down into three types: the total cost curve, the average variable cost curve, and the average fixed cost curve. The sum of average fixed cost and average variable cost is the average total cost.Short-run Total Cost Curves have the following features:The average variable cost curve and the marginal cost curve intersect at the minimum average variable cost point.The average fixed cost curve decreases with output, implying that it becomes less and less important as output rises. When a company raises production beyond the level that corresponds to the minimum average variable cost point, it must begin to utilize its fixed inputs more heavily, resulting in increasing average fixed costs.The short-run total cost curve initially decreases with increased output before reaching a minimum and then rising at an increasing rate with more output.Diagram:The short-run total cost curve is depicted in the following diagram. As we can see, the short-run total cost curve rises at an increasing rate with increased output, implying that each incremental unit of production costs more to create than the last, indicating diminishing marginal returns. Therefore, in the diagram, we have the Average Total Cost (ATC) curve above the Average Variable Cost (AVC) curve and the Average Fixed Cost (AFC) curve decreasing with increased output.

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Prove you know what diminishing marginal utility is by creating an example of your own. Your example
cannot be food related.

Answers

Hi there, I'm not answering this question, sorry.

Your task clearly states you must think of your own example and prove what you know. That's why.

Please, if you're coming onto the Brainly website, at least improve your questions.

When should you start financial planning?
O A. Once you have priorities established,
regardless of age
O B. Before you start at your first paying job
O C. When you set up a 401(k) through your
employer, regardless of age
OD. When you make your first million dollars

ITS A

Answers

Answer:

A. Once you have priorities established, regardless of age

Explanation:

Answer:

a

Explanation:

Radovilsky Manufacturing Company, in Hayward, California, makes flashing lights for toys. The company operates its production facility 300 days per year. It has orders for about 12,000 flashing lights per year and has the capability of producing 100 per day. Setting up the light production costs $50. The cost of each light is $1. The holding cost is $0.10 per light per year.

Answers

Answer:

The right solution is:

(a) 4,272 units

(b) $134.16

(c) $134.17

(d) $12,268.33

Explanation:

Seems that the given question is incomplete. The attachment of the complete question is provided below.

According to the question, the values are:

Annual demand,

D = 12,000

Number of days,

= 300

Daily demand,

d = \(\frac{12000}{300}\)

  = 40

Production rate,

P = 100

Ordering cost,

S = $50

Holding cost,

H = $0.10

(a)

The production run's optimal size will be:

Q = \(\sqrt{\frac{2DS}{H(1-\frac{d}{P} )} }\)

By putting the values, we get

   = \(\sqrt{\frac{2\times 12000\times 50}{0.10\times (1-\frac{40}{100} )} }\)

   = \(\sqrt{20,000,000}\)

   = \(4,471.14\)

or,

   = \(4,472 \ units\)

(b)

The average holding cost will be:

= \(\frac{Q}{2}\times H\times [1-\frac{d}{P} ]\)

= \(\frac{4472}{2}\times 0.10\times [1-\frac{40}{100} ]\)    

= \(134.16\) ($)

(c)

The average setup cost will be:

= \(\frac{D}{Q}\times S\)

= \(\frac{12000}{4472}\times 50\)

= \(134.17\) ($)

(d)

The total cost per year will be:

= \(Avg. \ holding \ cost+ Avg. \ setup \ cost+Cost \ of \ purchase\)

= \(134.16+134.17+(1\times 12000)\)

= \(12,268.33\) ($)

Pro forma statements are based on: __________

Answers

Pro forma statements are based on historical financial information, recent changes in the business environment, and assumptions about the future performance of the business.

They are used to project future financial performance and are used for a variety of purposes including budgeting, forecasting, and strategic planning.

Pro forma is Latin for "as a matter of form" or "for the sake of form." It shows that a method of calculating financial outcomes utilising specific assumptions or predictions has been employed when it appears in financial statements. In essence, a pro forma financial statement can be used to assess a company's future prospects and can be used to remove whatever a firm thinks obscures the truth of its financial prognosis.

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PLEASE HELP QUICKLY: (FIRST ANSWER GETS BRAINLIEST)


What is TRUE about education and its effect on income?



A. Typically, the level of education doesn’t really have an effect on a person’s income.



B. High school dropouts and high school graduates generally earn the same level of income.



C. People who earn a college degree are likely to earn more than those who have a high school education.

Answers

Answer:

the answer is C. People who earn a college degree are likely to earn more than those who have a high school education

Typically, the level of education doesn't really have an effect on a person's income. High school dropouts and high school graduates generally earn the same level of income. People who earn a college degree are likely to earn more than those who have a high school education.

Can you really answer the question of whether an opportunity is real before developing a product concept?

Answers

Answer:

Yes

Explanation:

For example, it has been said that what prompted e-commerce on platforms such as Amazon, eBay, etc was a result of the opportunity their founders saw with the invention/adoption of the internet.

In other words, they saw a real opportunity (through the internet growth rate) and thus decided to develop a product concept. Hence, we could thus conclude with a yes to the question.

Words that are broad and encompass a category of ideas are called what?A) Abstract wordsB) Concrete wordsC) ClichésD) BuzzwordsE) Denotative words

Answers

Words that are broad and encompass a category of ideas are called A) Abstract words.

Abstract words refer to intangible concepts, ideas, or feelings that cannot be directly experienced through the five senses, whereas concrete words describe tangible things that can be seen, heard, smelled, tasted, or touched. Buzzwords are trendy terms used to impress others, and denotative words convey the literal, dictionary meaning of a word.

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ou are given the following data tables:

Employees(EmployeeID, LastName, FirstName, BirthDate, Notes)

Orders(OrderID, CustomerID, EmployeeID, OrderDate, ProductID, UnitPrice, Quantity, ShipperID)

Note that:

The data type of "LastName", "FirstName", and "Notes" is string.

The data type of "OrderID", "ProductID", "UnitPrice", "Quantity", "CustomerID", "EmployeeID" ,and "ShipperID" is number.

The data type of "BirthDate" and "OrderDate" is date.

"EmployeeID" in relation "Orders" represents the single employee who handles this order, and it is a foreign key that references "EmployeeID" in relation "Employees".

Each order contains only a single type of product with a positive quantity.

Question: Find all orders where the shipper ID of the order is gr

Answers

Based on the given data tables, if you want to find all orders where the shipper ID of the order is "gr," you would need to query the "Orders" table using the appropriate filter condition.

SELECT *

FROM Orders

WHERE ShipperID = 'gr';

This query selects all columns ("*") from the "Orders" table and applies a filter condition to retrieve only the rows where the shipper ID is "gr." Please note that the query assumes the shipper ID values are stored as strings, based on the given data type of "ShipperID" being a string. Adjust the query accordingly if the actual data type of "ShipperID" is different.  the given data tables, if you want to find all orders where the shipper ID of the order is "gr," you would need to query the "Orders" table using the appropriate filter condition.

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Do you think large multinational corporations in general like Wal-Mart, Apple, McDonalds and Frito Lay are good or bad for the world? Is "globalization" another word for “Americanization”? Why or why not? (3 points) Explain using complete sentences.

Answers

Answer:

The use of any trademark in this text does not vest in the author or publisher any trademark ... Part 1: Management Practice 110 A Manager's Dilemma 110 Global Sense 110 ... Retaining Competent, High-Performing Employees 462 Employee ... as you can see, managers can and do have an impact—positive and negative.

How much y’all think I’m worth?
Y’all think ima great dancer?
Who follows me

Answers

Answer:

What????..............

what characterizes a market with oligopolistic competition?

Answers

It is an oligopolistic market if it has the following:

- Few number of competitors (economy is shared through a few number of businesses/companies)

- The absence of other competitors besides the dominating ones

- If those few companies have a significant impact on the market (can increase price easily)

When making decisions, managers often must decide between doing what is beneficial for the firm in the short term, and what is beneficial for both the firm and society in the long term. To address this conflict, a firm must

Answers

When making decisions, managers are often faced with a conflict between what is beneficial for the firm in the short-term and what is beneficial for both the firm and society in the long-term.

This conflict arises because the actions that benefit the firm in the short-term may not necessarily align with the interests of society as a whole, which can lead to negative consequences for both the company and society in the long-term.

To address this conflict, a firm must adopt a long-term orientation and consider the broader social and environmental impacts of its decisions. This means looking beyond immediate financial gains and recognizing that actions taken today can have far-reaching implications for the company's reputation, customer loyalty, employee morale, and overall sustainability.

Firms that prioritize social responsibility and sustainable business practices are more likely to build strong relationships with stakeholders, including customers, employees, investors, and regulators. They are also better equipped to weather economic downturns and other disruptions, as they have diversified their risk and invested in building resilient supply chains and communities.

Ultimately, the key to addressing the conflict between short-term gains and long-term benefits is a commitment to corporate social responsibility (CSR) and sustainable business practices. By prioritizing the needs of society and the environment alongside those of shareholders, firms can create value for all stakeholders over the long-term, ensuring their continued success and impact.

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Side effects such as drowsiness, mental clouding, and nausea
can be a result of taking:

Answers

We might anticipate experiencing symptoms like tiredness, mental clouding and nausea when using opioids.

What causes hazy urine, and why?

The presence with alkaline is the most frequent cause of murky urine. Water, salts, and waste products from the kidneys make up urine, and the ratio of these elements determines whether it is alkaline or acidic (pH). The pH range for normal urine acidity to alkalinity is 4.5 to 8.

Why does my stomach hurt and my urine seem cloudy?

UTIs frequently result in symptoms that are unique to the bladder, such as murky urine and pain when urinating. The infection-causing bacteria, however, can also impact your abdomen, particularly your lower belly. Bloating can happen, along with a lot of pressure, pain, and discomfort.

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which of the following are influenced by social factors? (select three) a. the consumer's age b. federal legislation c. the products people buy d. the prices people are willing to pay e. if specific promotions are effective What is an income tax ? the cash price for a car is 300000. the hire purchase price is a deposit of 80 000 and instalment of 2 500 for 3 years. how much more than the cash price is the hire purchase price Mallory promises a local hardware store that she will pay for a lawn mower that her brother is purchasing on credit if the brother fails to pay the debt. Must this promise be in writing to be enforceable what does lol mean and what does lamo mean? Please help me with this. Im having trouble. Unemployment that results because it takes time for workers to search for the jobs that best suit their tastes and skills is called. what purpose do limits on monetary contributions to political campaigns serve? Jacki evaluated the expression below. 2 cubed (3 minus 1) + 4 (8 minus 12) = 2 cubed (2) + 4 (4) = 8 (2) + 16 = 16 + 16 = 32. What was Jackis error? Jacki should have simplified the exponent first. Jacki should have multiplied 4 and 8 first. Jacki did not subtract 12 from 8 correctly. Jacki should not have multiplied 8 and 2. Who is linton heathcliff's mother? a) cathy linton, b) nelly dean, c) isabella, d). zillah, e) catherine earnshaw linton. who is hareton's father? Which of these were some of Joseph Smith's beliefs?1. the Mormons should establish God's kingdom on Earth2. all of these are Smith's beliefs3. property should be held in common A veterinarian prescribed Sunny, a 75 pound dog, an antibacterial medicine in case an infection emerges after her teeth were cleaned. If the dosage is 4 mg for every pound, how much medicine was Sunny given?Sunny was given mg of medicine. Can someone help me privately anyone mind helping me out ? PLEASE HELPYou investigate the effect of different concentrations of ethylene spray What would be the independent variable of this investigation?A the color of the bananasB the length of ripening timeC the concentrations of ethylene sprayD the age of the bananas the difference between the measure of two supplementary angles is 92. find the measure of both angles. By using an example explain the meaning of positive stress. Please select the word from the list that best fits the definition Match each statement with the correct item. organization designed to bring attention and equality to Americans with disabilities i dont know help pleasw B.c. Explain what accounts for this difference in crude rates find adjusted rates between LA and FL. (2pts)