Eleston Printing Acquired the Following Short-Term Equity Securities on January

question 31

Multiple Choice

Eleston Printing acquired the following short-term equity securities on January 1,2X12: $\begin{array}{lcccc}\text { Company. } & \text { \# of Shares } & \text { Price/share } & & \text { Total Cost } \\\text { Color, Inc. }& 250 & \$ 22 & & \$ 5,500 \\\text { Black, Inc. } & 300 & 22 & & 6,600 \\\text { White, Inc. } & 500 & 14 & & \underline{7,000} \\& & & & \$ 19,100\end{array}$ The quarter-end prices per share were as follows:
$\begin{array}{lcc}\text { Company } & 03 / 31 / 2X12 & 06 / 30 / 2X12 & 09 / 31 / 2X12 & 12 / 30 / 2X12\\\text { Color, Inc. } & \$ 23 & \$ 21&\$22&\$21 \\\text { Black, Inc. } & 24 & 20 &23&24\\\text { White. Inc. } & 15 & 14&13&13\end{array}$ Eleston Printing considers Color,Inc.stock to be a trading security and Black,Inc.and White,Inc.to be available-for-sale securities.
What will be the net gain or loss reported on the income statement of Eleston Printing for the 3 month period ending September 30,2X12?

• A)$(400)
• B)$250
• C)$-0-
• D)$(250)
• E)$400

Understand scenario planning in the context of HR.

Recognize the techniques for involving employees in organizational change processes.

Comprehend the importance of communication and involvement in successful organizational change.

Understand examples and types of incremental and radical changes within organizations.

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Definitions:

EMV

EMV stands for Europay, MasterCard, and Visa, and it's a global standard for cards equipped with chip technology, enhancing payment security.

Redesigned

The process of revising or improving the design of a product, system, or service for better performance or efficiency.

Configuration Management

A system by which a product’s planned and changing components are accurately identified.

Service

An economic activity where an immaterial exchange of value occurs.