Other comprehensive income items may be reported at their: $\begin{array}{lll}& \text{ Gross Amounts}& \text{ Net of Tax Amounts}\\ \text{ I. }& \text{ Yes }& \text{ Yes }\\ \text{ II. }& \text{ No }& \text{ No }\\ \text{ III. }& \text{ Yes }& \text{ No }\\ \text{ IV }& \text{ No }& \text{ Yes }\end{array}$


A) I
B) II
C) III
D) IV

MD Groceries currently sets its initial cash balance at $5,000, which is depleted every four days. The current market rate of return is 4.5% per year. The firm pays $2.50 each time it replenishes its cash account. Use a 360-day year. What are the opportunity costs for MD's decision regarding its cash balance?

A) $50.00 per year
B) $65.00 per year
C) $100.00 per year
D) $112.50 per year
E) $225.00 per year

What is the first stage of the group development process?

A) Acceptance
B) Orientation
C) Cohesion
D) Alignment
E) Conflict and challenge

Using the letter preceding each account, arrange the following selected accounts in the order they would normally appear in a chart of accounts of a company that uses a multiple-step income statement.
(a)Accounts Payable
(b)Accounts Receivable
(c)Merchandise Inventory
(d)Miscellaneous Selling Expense
(e)Interest Expense
(f)Misc. Admin. Expense
(g)Freight Out

Which of the following statements is true about migration behavior?

A) Older workers are more likely to migrate than younger workers.
B) Migrants are more likely to migrate to countries farther rather than nearer to their home country.
C) Single workers are more likely to migrate than workers with spouses and children.
D) Workers are less likely to migrate where "beaten paths" exist.

Osborn maintained that individuals can generate more good ideas if they defer judgment about the ideas and if they simply generate a larger number of ideas.