On January 1, 2010, Tran, Inc $\begin{array}{llr} \text { Present value of 1} &0.73119\\ \text {Present value of annulity of 1 } &2.44371\\\end{array}$

question 109

Multiple Choice

On January 1, 2010, Tran, Inc.rendered services to another company at an agreed price of $80, 000.Tran received a $20, 000 cash down payment and a note for the balance.The note was non-interest-bearing and was to be paid off in three equal installments beginning December 31, 2010.An assumed 11% interest rate is implicit in the agreement.Actual information for 11%, three periods, follows: $\begin{array}{llr} \text { Present value of 1} &0.73119\\ \text {Present value of annulity of 1 } &2.44371\\\end{array}$
What amount of interest revenue should Tran record in 2011?

• A)$ 0
• B)$4, 400
• C)$4, 625
• D)$6, 600

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Definitions:

Modeling

The process of learning behaviors, attitudes, and values by observing and imitating others, particularly influential figures.

Emotional Learning

The process through which individuals acquire and understand emotions, including how to respond to and regulate emotional experiences.

Nonverbal Expression

Nonverbal expression involves the communication of thoughts or feelings without the use of spoken words, through gestures, facial expressions, body language, and other cues.

Emotional Communication

The process of conveying feelings, intentions, and attitudes through verbal and non-verbal messages, body language, and facial expressions.