Pet Police.Millie breeds German Shepherd dogs.Bernard,who lives down the street,took in a stray dog loosely identified as a Corgi-plus.The dog,Casanova,would definitely be classified as a mixed breed.Bernard allowed Casanova to roam freely.Unfortunately,Casanova went to visit Millie's pure-bred German Shepherd.Puppies resulted which were Shepherd and Corgi-plus puppies.Millie was incensed.She started a campaign to round up all of the stray dogs,including Casanova,and haul them off to the animal shelter.She picked up a few cats as well.She posted signs all over the neighborhood saying that no animal,neither dog,cat,nor fowl,should come into her yard and that she was going to begin shooting the next time,period.Understandably,Bernard and some of the other neighbors take offense.Bernard comes to Millie's house while she is working in the yard.He walks behind her and shoves her.Millie did not see him coming.Millie turned around and proceeded to have a heated conversation with Bernard.Millie drew her fist back and told Bernard that she was going to punch him in the nose.Millie started to punch Bernard but he stepped back,and all she managed to do was jab him in the shoulder,causing no actual pain.Sally,who was going by on the street,saw Millie attempting to hit Bernard.Sally came over and grabbed Millie's hands,pinning Millie's hands behind her back.Millie's action in jabbing Bernard after she missed his nose constitutes which of the following?

A) Battery.
B) Nothing,because the conduct would not be deemed offensive.
C) Nothing,because she missed the nose and Bernard was not actually hurt.
D) Nothing,because by entering Millie's yard,Bernard consented to any offensive touching.
E) Nothing,because Bernard deserved what he got.

The general term used to indicate delaying the recognition of an expense already paid or of a revenue already received is

A) depreciation
B) deferral
C) accrual
D) inventory

The riskiest transaction for a creditor is a(n) ________.

A) unsecured credit transaction
B) secured credit transaction
C) mortgage
D) credit transaction involving a surety

Franchising offers all of the following advantages EXCEPT _____.

A) a recognizable company name
B) prior performance record
C) training
D) guaranteed level of profitability

Once the adjusted trial balance is in balance, the flow of accounts will now go into the financial statements.