Oswego Clay Pipe Company Sold $46,000 of Pipe to Southeast $\begin{array}{|c|r|r|}\hline \text { Accounts receivable } & 46,000 & \\\hline \text { Sales } & & 46,000 \\\hline\end{array}$

question 119

Multiple Choice

Oswego Clay Pipe Company sold $46,000 of pipe to Southeast Water District #45 on April 12 of the current year with terms 1/15, n/60. Oswego uses the gross method of accounting for cash discounts. What entry would Oswego make on April 12?

• A) \(\begin{array}{|c|r|r|}
• \hline \text { Accounts receivable } & 46,000 & \\
• \hline \text { Sales } & & 46,000 \\
• \hline
• \end{array}\)
• B) \(\begin{array}{|c|r|r|}
• \hline \text { Accounts receivable } & 46,000 & \\
• \hline \text { Sales } & & 45,540 \\
• \hline \text { Sales discounts } & & 460 \\
• \hline
• \end{array}\)
• C) \(\begin{array}{|c|r|r|}
• \hline \text { Accounts receivable } & 45,540 & \\
• \hline \text { Sales } & & 45,540 \\
• \hline
• \end{array}\)
• D) \(\begin{array}{|l|r|r|}
• \hline \text { Accounts receivable } & 45,540 & \\
• \hline \text { Sales discounts } & 460 & \\
• \hline \text { Sales } & & 46,000 \\
• \hline
• \end{array}\)

Comprehend how cost efficiency calculations and ROI models assess the value of marketing efforts.

Gain familiarity with tools and methods for navigating and visualizing KPIs, including performance dashboards and A/B testing.

Grasp the principles of setting and tracking SMART objectives.

Recognize the importance of advertising equivalency value (AEV) and social media equivalency in investment evaluation.

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Definitions:

Assertiveness

The quality of being confident and self-assured without being aggressive, enabling clear and direct communication.

Imitated

Copied or replicated someone's actions, behaviors, or performances, often as a way of learning or showing admiration.

Hostile

Refers to feelings of intense anger or aggression towards others or situations.

Rewarded

Receiving a reward, which can be either tangible or intangible, in recognition of one's actions or behavior.