Table 14-6
Following Is the Shareholders' Equity Section of the Balance

question 147

Multiple Choice

Table 14-6
Following is the shareholders' equity section of the balance sheet of Thomson Corporation:
$$\begin{array} { | l | r | } \hline \text { Contributed capital } & \\\hline \text { Preferred shares, } \$ 6 \text {, cumulative, } 25,000 \text { shares } & \\\hline \text { authorized, } 7,000 \text { shares issued } & \$ 700,000 \\\hline \text { Common shares, } 1,000,000 \text { shares authorized, } 500,000 & \\\hline \text { shares issued } & 2,500,000 \\\hline \text { Total contributed capital } & 3,200,000 \\\hline \text { Retained earnings } & \$ 90,000 \\\hline \text { Total shareholders' equity } & \$ 4,190,000 \\\hline\end{array}$$ The preferred shares are currently selling for $89.50 per share and the common shares are currently selling for $12.50 per share.
-Refer to Table 14-6.The entry to record Thomson's purchase of 10,000 of its common shares at $12.50 per share includes a:

• A) debit to retained earnings for $75,000
• B) debit to common shares for $125,000
• C) credit to common shares for $125,000
• D) credit to contributed surplus-share repurchase for $75,000

Recognize the different advertising media available and their unique advantages.

Identify and explain the challenges and issues in online advertising, including click fraud.

Understand the types of interactive ads and their engagement strategies.

Know the popular online advertising options and their applications.

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Definitions:

Injunctive Norm

A belief about what behaviors are generally approved of or disapproved of in one’s culture.

Descriptive Norm

A belief about what most people typically do.

Conserve Water

The practice of using water efficiently to reduce unnecessary waste and to ensure its availability for future generations.

Descriptive Norms

Refers to the perception of behaviors that are typical or normal within a specific group, guiding members' actions based on what is commonly done.