A mediator:

A) is a neutral third party that helps the union and management negotiators reach a voluntary agreement
B) must have the trust and respect of both parties if he or she is to have any success
C) must have sufficient expertise to convince the union and employer he or she will be fair and equitable
D) has no power to impose a solution, he or she can only facilitate
E) is accurately described by all of the above

On January 1, Merry Walker established a catering service. Listed below are accounts to use for transactions
(a) through
(f), each identified by a number. Following this list are the transactions that occurred in Walker's first month of operations. You are to indicate for each transaction the accounts that should be debited and credited by placing the account number
(s) in the appropriate box.​ $$\begin{array}{lll}\text{ Transactions }& \text{ Account(s) Debited }& \text{ Account(s) Credited }\\ \text{ a. Recorded jobs completed on }& & \\ \text{ account and sent invoices to }& & \\ \text{ customers. }& & \\ \text{ b. Received an invoice for truck }& & \\ \text{ expenses to be paid in February. }& & \\ \text{ c. Paid utilities expense }& & \\ \begin{array}{l}\text{ ac Received cash from customers on }\\ \text{ account. }\end{array}& & \\ \text{ e. Paid employee wages. }& & \\ \text{ f. Withdrew cash for personal use. }& & \end{array}$$