The Following Information Pertains to Questions

question 5

Multiple Choice

The following information pertains to questions
LEO Inc.acquired a 60% interest in MARS Inc.on January 1,2008 for $400,000.LEO uses the Cost method to account for its investment MARS Inc.On that date,MARS had common stock and retained earnings valued at $100,000 and $150,000 respectively.The acquisition differential was allocated as follows:
$80,000 to inventory.
$40,000 to equipment (To be amortized over 20 years)
The following took place during 2008:
MARS reported a net income and declared dividends of $25,000 and $5,000 respectively.
LEO's December 31,2008 inventory contained an intercompany profit of $10,000.
LEO's net income was $75,000.
The following took place during 2009:
MARS reported a net income and declared dividends of $36,000 and $6,000 respectively.
MARS' December 31,2009 inventory contained an intercompany profit of $5,000.
LEO's net income was $48,000.
Both companies are subject to a 25% tax rate.All intercompany sales as well as sales to outsiders are priced to provide the selling company with gross Margin of 20%.
-Assuming once again that LEO uses the equity method to account for its investment in MARS,what would be the NET increase to the investment in MARS account during 2009?

• A)$20,000
• B)$17,550
• C)$16,000
• D)$16,800

Identify measures to reduce the risk of harassment and violence.

Understand the basic premises of evolutionary psychology and its applications to human behavior.

Differentiate between evolutionary psychology and alternative theories like Eagly and Wood's social-structure theory.

Recognize and critique common methodological concerns and criticisms of evolutionary psychology.

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Definitions:

Participation And Involvement Strategy

Approaches that actively engage individuals in the decision-making or change processes to foster commitment and collaboration.

Employee Resistance

The opposition or pushback by employees against changes proposed by management, often due to fear of the unknown or loss of security.

Facilitation And Support Approach

A strategy aimed at helping individuals or groups achieve their goals by providing necessary guidance, resources, or assistance.

Resistance To Change

is the unwillingness or opposition of individuals or groups within an organization to adopt new strategies, processes, or changes, often due to fear of the unknown or loss of comfort.