The December 31, 2014, Statement of Financial Position of Cotton

question 49

Multiple Choice

The December 31, 2014, statement of financial position of Cotton Corporation includes the following: 9% bonds payable due December 31, 2023 $718,900 The bonds have a face value of $700,000, and were issued on December 31, 2013, at 103, with interest payable on July 1 and December 31 of each year.Cotton uses straight-line amortization to amortize bond premium or discount.On March 1, 2015, Cotton retired $280,000 of these bonds at 98 plus accrued interest.Ignoring income taxes, what should Cotton record as a gain on retirement of these bonds?

• A)$ 7,560
• B)$13,020
• C)$13,160
• D)$14,000

Identify key principles of effective early intervention for ASD.

Distinguish between different early intervention programs for ASD.

Understand the stages of Freud's psychosexual development.

Recognize and define various defense mechanisms in psychoanalytic theory.

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Definitions:

Ebbinghaus

Ebbinghaus refers to Hermann Ebbinghaus, a psychologist known for his foundational work on memory and the forgetting curve.

Nonsense Syllables

Stimuli used in psychological experiments, consisting of consonant-vowel-consonant arrangements that do not form real words, to study memory and learning.

Ebbinghaus

refers to Hermann Ebbinghaus, a German psychologist known for his pioneering work in the study of memory, including the forgetting curve and the spacing effect.

Landmarks

Recognizable natural or artificial features that stand out from their surroundings and are often used for navigation.