Choose the best example of presenteeism. Multiple Choice Randy always volunteers for special projects and signs up for activities with the team. Eloise is sometimes late to work, but always stays late to make up the time. Teresa is always on time and ready to work, even when sick. Enid rarely volunteers for projects but always meets team goals.

Answers

Answer 1

The option that best example presenteeism is option 3.

Teresa is always on time and ready to work, even when sick.

Presenteeism is the lost in the productivity that occurs when employees are not fully functioning in the workplace because of an illness, injury, or other condition. Even though the employee may be physically at work, they may not be able to fully perform their duties and are more likely to make mistakes on the job.

Presenteeism which is also known as sickness presence is the act of showing up for work without being productive, generally because ill-health prevents it.

Working while being sick may not bring 100% efficiency even when all best is given. Teresa who is always punctual at work even when sick for the fear of losing the job is exhibiting presenteeism.

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Related Questions

What are 4 examples of opportunities?

Answers

Examples of opportunities are

Get help on projects.

Propose working groups.

Get testers for new ideas or products.

Create a team to work on an idea you have.

Opportunities refer to favorable external elements that could supply an agency a competitive advantage. For example, if a country cuts tariffs, a car producer can export its cars into a new market, increasing income and market share.

How do you pick out opportunities and threats?

SWOT Analysis helps you to perceive your organization's Strengths, Weaknesses, Opportunities, and Threats. It courses you to construct on what you do well, tackle what you are lacking, catch new openings, and minimize risks. Apply a SWOT Analysis to verify your organization's function before you decide on any new strategy.

The WOTC promotes the hiring of men and women who qualify as individuals of goal groups, by means of presenting a federal tax deposit incentive of up to $9,600 for employers who rent them

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you want to track investment in inventory. recently, your company had $96 invested in inventory, and total assets of $1866. what percentage of its assets does it have invested in inventory? enter your answer as a number between 0 and 100, carry it to two decimal places, and don't type in the % sign. for example, if you calculate 12.34% as your percentage, make sure to enter 12.34. do not enter 0.1234.

Answers

You want to track investment in inventory. recently, your company had $96 invested in inventory, and total assets of $1866.  5.14 percentage of its assets it have invested in inventory.

What is investment?

Making an investment entails using money now in the hopes that it will appreciate later. An investment is putting capital to use, such as time, money, effort, etc., with the hope of receiving a larger return than what was initially invested.

Why is investing crucial?

Investing is a successful approach to use your money and possibly increase your fortune. Your money may grow in value and outpace inflation if you make wise investment decisions. The power of compounding and the trade-off between risk and return are the main reasons investment has a higher growth potential.

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(a) country x takes one hour to produce a unit of consumer goods and two hours to produce a unit of capital goods. country y takes two hours to produce a unit of consumer goods and three hours to produce a unit of capital goods. which country has a comparative advantage in the production of consumer goods? which country has an absolute advantage? explain.

Answers

The country that has the comparative advantage in the production of consumer goods is X

This is because X makes use of less hours in the production of the consumer goods compared to Y

The country with the absolute advantage is Y

How to solve for the absolute advantage

For country X we have one hour consumer goods / two hours capital goods = 0.5

For country y we have 2 hours consumer goods / 3 hours capital goods = 0.67

Hence country y has the comparative advantage in the production of consumer goods

What is absolute advantage?

A producer has an absolute advantage over its rivals when it can create a good or service in a higher volume for the same price, or in the same volume at a cheaper price.

Take a look at the larger of the statistics for each product to determine absolute advantage.

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When an employee may be exposed to hazardous chemicals when must training take place?

Answers

Employers are required under the HCS to set up a training and education programme for every employee who regularly works with hazardous chemicals. When a new danger is added and at the time of the initial assignment, this training is required.

The standard is performance-oriented; it specifies the outcomes but does not impose any particular techniques. The following subjects must be extensively addressed, at the very least:

• The Health Communication Standard (HCS): Employees must be made aware of the HCS's existence, requirements, and benefits.

• Terminology: It must make sense.

• The availability and content of MSDSs.

• Labels.

• The HCS programme in writing.

• The particular chemicals each employee uses.

• The proper personal protection gear.

• First aid and crisis management techniques.

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Does a depression happen after a recession?

Answers

Yes, depression happen after a recession. Recession is a phrase used to describe a slowdown in economic activity in general.

Recession is a phrase used to describe a slowdown in economic activity in general. After two consecutive quarters of negative GDP growth rates, recessions are formally acknowledged in macroeconomics. A panel of specialists from the National Bureau of Economic Research in the United States makes the determination (NBER).

Recessions are viewed as a natural occurrence in the expansion and contraction of the business and economic cycles. At its lowest position, an economy begins to grow; once it reaches its highest point, it begins to contract (highest point). A depression develops eventually after a protracted, severe recession. The Great Depression of the early 1900s was a multi-year period marked by a GDP decline of more than 10% and a high in unemployment rates of 25%.

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What is usually a benefit of using a cloud Infrastructure as a Service IaaS solution in place of a virtual machine in your own data center?

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IaaS eliminates the cost of configuring and managing a physical datacenter, which makes it a cost-effective choice for migrating to the cloud. The pay-as-you-go subscription models used by IaaS providers help you reduce hardware costs and maintenance and enable your IT team to focus on core business.

A unique piece of system software known as the BIOS, or basic input/output system, communicates with all of the PC's primary hardware and the operating system. Additionally, it is often kept on a flash memory chip that is located on the motherboard, however occasionally the chip may take the form of a ROM. The BIOS also performs several crucial tasks when we power on the machine. Furthermore, it is not a piece of hardware-specific software. A system software, that is. A unique piece of system software known as the BIOS, or basic input/output system, communicates with all of the PC's primary hardware and the operating system. And it is often kept in the flash memory chip that is located on the motherboard, though occasionally.

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cost-plus pricing occurs when ______.

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cost-plus pricing occurs when a markup percentage is added to the cost of a job.

Markup pricing is another term for cost-plus pricing. It is a pricing method in which a fixed percentage is added to the cost of producing one unit of a product (unit cost). The resulting number is the product's selling price. When building and design plans are still fluid and time is of the essence in getting a project started, a cost-plus agreement is a good option. You can determine a selling price for a product that yields your desired profit margin by adding a simple markup to your total costs. While the cost-plus method has some disadvantages, a little market research will reveal whether it is the best pricing strategy for you.

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the treasury bill rate is 4%, and the expected return on the market portfolio is 12%. according to the capital asset pricing model: what is the risk premium on the market? what is the required return on an investment with a beta of 1.5? note: do not round intermediate calculations. enter your answer as a whole percent. if an investment with a beta of 0.8 offers an expected return of 9.8%, does it have a positive or negative npv? if the market expects a return of 11.2% from stock x, what is its beta? note: do not round intermediate calculations. round your answer to 1 decimal place.

Answers

The market Risk Premium is 8%.

The required return on an Investment is 16%

What is a risk premium?

A risk premium is the amount of additional return needed by an individual to make up for being exposed to a higher level of risk.

A) Market Risk Premium

= Expected Return on the Market - Treasury Bill Rate

= 12% - 4%

= 8%

Market Risk Premium is 8%

B) Required Return - If Beta is 1.50

= Treasury Bill Rate + Beta (Expected Return on the Market - Treasury Bill Rate)

= 4% + 1.5 (12% - 4%)

= 4% + 12%

= 16%

The required return on an investment is 16%.

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The monthly premium for Kevin's renters insurance is $15 and his deductible is $500. During the month of April, someone breaks into his apartment and steals or destroys $2200 worth of his possessions. How much will Kevin pay and how much will the insurance pay to replace his items?a. Kevin pays $0 // insurance company pays $2200b. Kevin pays $15 // insurance company pays $2200c. Kevin pays $500 // insurance company pays $2200d. Kevin pays $500 // insurance company pays $1700

Answers

d. After the monthly premium for Kevin's renters insurance Kevin pays $500 // insurance company pays $1700

Many people do not know about renters insurance. It is only a temporary arrangement until you purchase your own house or are forced to move for any other reason. Your initial thought is whether it is genuinely important and worthwhile of your time and effort. You might even think that since your landlord insures his property anyhow, you shouldn't be responsible for this additional cost.

Renters insurance is a form of insurance that covers your possessions, your dwelling, and you, much like house insurance does. In most cases, it also includes extra insurances like medical protection for visitors and family liability insurance.

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The focus of concern regarding rising healthcare costs should be on the absolute size of spending in the health care sector.
true
false
To be effective a consumer-engagement strategy must help consumers to _____.
Question 18 options:
1)
Understand their risks or actual conditions so providers can manage them
2)
Understand and make uninformed treatment choices
3)
Advocate for private reporting by hospitals on locally recognized indicators of quality care
4)
Choose providers based on information about their ability to deliver effective care
5)
All of these

Answers

Its true that the focus of concern regarding rising healthcare costs should be on the absolute size of spending in the health care sector.

To be effective a consumer-engagement strategy must help consumers to choose providers based on information about their ability to deliver effective care.

What is health?

The health is a state or condition of complete physical, mental, and social well-being and not only the absence of disease or infirmity. The health can also be defined as the ability of a body to adapt to new threats and infirmities.

Nowadays the lifestyle of a person is changing everyone wants to have more growth and success in life. So with physical health the focus should also be given the mental health which refers to a person’s emotional, social, and psychological well-being.

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How can myNav green cloud advisor help an Accenture client achieve a clear emissions profile brainly?

Answers

The way in which myNav Green Cloud Advisor can help an Accenture client to achieve a clear emissions profile for their data centers include the following: A. by applying a single green solution plan to all clients regardless of location or readiness

What is a data center?

In Computer technology, a data center is sometimes referred to as a server room and it can be defined as a dedicated space or room that is typically designed and developed for keeping a collection of servers and other network devices.

Generally speaking, hot and cold aisles are often used in data centers (server rooms) to ensure proper ventilation, especially by removing hot air and pushing cool air into the server room.

In conclusion, myNav Green Cloud Advisor is designed and developed to assist (help) an Accenture client in achieving a clear emissions profile for his or her data center by applying a single green solution plan, irrespective of location or readiness.

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Complete Question:

How can myNav Green Cloud Advisor help an Accenture client achieve a clear emissions profile for their data centers?

a. by applying a single green solution plan to all clients regardless of location or readiness

b. by establishing the client's existing data center energy consumption for comparison

c. by allowing the client to retrieve and store the largest quantities of data possible

d. by using special software to e-design data centers with renewable energy sources

What is the meaning of group of 5?

Answers

A Group is five or more Canadian citizens or permanent residents who have arranged to sponsor a refugee living abroad to come to Canada.

What is a group of Five (G5)?

It depends on who the five people you're describing are. A gang is five people who are about to mug you. If there are five people, one working and four watching, they are either a construction crew or government employees. (Just kidding) If there are five people singing, they are referred to as a band or, more specifically, a quintet.

The G-5 grouping overlaps with the more well-known BRIC grouping of Brazil, Russia, India, and China, which has surpassed the G-5 in prominence.

The G-5 website is no longer accessible, but an archived version states that the group "plays an active role in the transformation of the international landscape with the goal of promoting dialogue and understanding between nations."

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What type of tax is corporate tax?

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The term "corporate tax," sometimes known as "corporation tax" or "business tax," refers to a type of direct tax levied against the profits or assets of corporations or other similar legal entities. These taxes are common in many nations, and they might also be levied at the state or local levels.

What is meant by corporate tax?A corporate tax is a tax on the earnings of a firm. Taxes are due on a business' taxable income, which is revenue less general and administrative (G&A), selling and marketing, R&D, depreciation, and other operating expenses.GST implementation is viewed as a way to reduce individual and corporate income tax rates while keeping the government's revenue base stable. As it taxes expenditures, the GST is an indirect tax. The GST rate as of right now is 7%. Both domestic and foreign businesses must pay corporate tax in India. Corporate tax is paid on a company's taxable income, which consists of revenue less cost of goods sold (COGS), general and administrative (G&A) costs, selling and marketing expenses, depreciation, research and development expenses, and other expenses.

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Did NAFTA improve the economy?

Answers

In order to increase commerce, remove obstacles, and lower taxes on imports and exports between Canada, the United States, and Mexico, NAFTA came into effect in 1994.

NAFTA: Did it boost the economy?

Increased commerce, economic output, foreign investment, and lower consumer costs were some benefits of NAFTA. When domestic firms moved to Mexico, where wages are cheaper, American jobs were lost, and wages in American manufacturing facilities were also lowered.

What impact has NAFTA had on the economy?

Simply put, NAFTA reduced or eliminated import and export duties between the three participating countries, resulting in the creation of a sizable free-trade zone (the U.S, Mexico, and Canada). Overall, commerce between the three nations increased, and real per-capita GDP also improved marginally.

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The music video website vevo is supported primarily by what kind of revenue?

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The music video website Vevo is supported by Advertising.

Advertising can be a source of revenue for businesses that sell advertising space or time on their platforms, such as websites, television or radio stations, or print publications. Advertising revenue is typically recognized when the ad is displayed or broadcast and is usually recorded as a separate line item on the income statement. In general, advertising is a promotional activity that is intended to attract attention to a product, service, or brand.

The largest network of music channels is maintained by Vevo, which also distributes content through an increasing number of other international partners. The advertisers of the company use various media, such as print, broadcast, digital, or social, to reach their target audience. Advertising is an important part of a company's marketing and sales strategy, as it helps to raise awareness of the company's products or services and can help generate sales leads.

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g in a limited partnership which of the following have no part in the management of the business? select one: a. limited partners b. special partners c. general partners, limited partners, and special partners d. general partners

Answers

In a limited partnership, the option that have no part in the management of the business is limited partners. The Option A is correct.

What is a limited partnership?

A limited partnership means a business entity that have at least one general partner (who has unlimited personal liability) and one limited partner (whose liability is limited to their investment in the company).

In this case, the general partners are mainly responsible for managing the business and making business decisions to achieve the stated business goals while the limited partners also sometimes called silent partners, are responsible only for investing in the business, not running it.

Therefore, the limited partnership only exists when two or more partners go into business together but the limited partners are only liable up to the amount of their investment.

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citizenship behaviors: select one: a. those behaviors that a salesperson performs as a member of his/her community. b. are only performed by the top executives in a sales organization. c. those behaviors that are above and beyond the formal job requirements. d. are performed by members of the board of directors e. none of these.

Answers

The voluntary actions that go above and beyond the formal employment requirements are known as citizenship behaviors. The correct answer is option (c).

What is Citizenship behaviours?

Organizational citizenship is a person's voluntary commitment inside a firm or organization that is separate from their contractual obligations, according to industrial and organizational psychology. All the helpful and productive employee actions and behaviors that don't directly relate to their formal job descriptions are collectively referred to as "organizational citizenship behavior" (OCB).

This investigation looked at how motivations affect organizational citizenship behavior. (OCB). Through factor analysis, the three motives of prosocial ideals, organizational concerns, and impression management were discovered. Conducting more independent actions is a part of organizational citizenship behaviors.

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over the past several decades, the difference between the labor-force participation rates of men and women in the u.s. has a. gradually increased. b. remained constant. c. gradually decreased. d. been eliminated.

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Over the past several decades, the difference between the labor-force participation rates of men and women in the U.S. has gradually decreased.

What is labor force participation rate vs unemployment rate?The major distinction between the two is that while the unemployment rate reflects the percentage of people in the labor force who are now unemployed, the participation rate indicates the percentage of Americans who are in the labor force. The Bureau of Labor Statistics computes both (BLS).The U.S. labor force participation rate peaked in 2013 at about 63% and stayed there until the COVID-19 epidemic hit. As of November 2022, it was 62.1%. Based on social, demographic, and economic developments, the rate changes throughout time. Since 1990, the world's labor force participation has been steadily declining.

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Integrated marketing communications include all of the following EXCEPT? A. personal selling. B. advertising. C. public relations.

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Integrated marketing communications include all (advertising, public relations) of the following except supply chain management.

The practise of combining marketing communication components, such as public relations, social media, audience analytics, business growth concepts, and advertising, into a brand identity that is constant across various media channels is known as integrated marketing communication (IMC). It enables both public and private organisations and corporations to provide an enjoyable and smooth customer experience.

People with experience in integrated marketing communications may look for work throughout the marketing and communications sectors, in professions including journalism, market research and consultancy, public relations, non-profit and government, entertainment, television and radio, and other related businesses.

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Effective marketing strategies rarely feature:
O Goals that purposefully raise expectations.
O Audaciousness.
O Plausible tactics.
O A balance between reasonable risk and returns.
O Low expectations.

Answers

Effective marketing strategies rarely feature goals that purposefully raise expectations.

Marketing is the process of discovering, creating and creating value to meet the needs of a target market for goods and services; may include the selection of the target audience; selection of certain attributes or themes to be featured in the ad; operate advertising campaigns; participate in trade shows and public events; product design, attractive packaging for shoppers.

Sale is defined as as pricing, discounts, warranty and return policies; putting products on the media or with people who can influence the buying habits of others; agreements with retailers, wholesale distributors or agents; and try to create awareness, loyalty and positive emotions towards a brand.

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Authorized uses of the governmentwide commercial purchase card include which three of the following?



Overseas purchases up to $25,000
SF- 182 training payments up to $50,000
Open-market micro purchases
Payment against an existing contract

Answers

An authorized uses of the Governmentwide Commercial Purchase Card includes:

1. Overseas purchases over $25,0002. Open market micro purchases4. Contract payments

What are Purchasing Card?

In finance, Purchasing Card (PCard) is a type of Commercial Card that enables businesses to use existing credit card infrastructure to make business-to-business (B2B) electronic payments for a variety of business expenses (goods and services).

The Government-wide Commercial Purchase Card is a card which serve as convenient way to spend money on goods and services. It functions similarly to a commercial credit card and is only issued to authorized agency personnel. The card is not the same as the Government Travel Card.

When the people agrees to accept payment by card, it is used to make micro-purchases, place a task or delivery order (if authorized in the basic contract, basic ordering agreement, or blanket purchase agreement), or make payments.

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What generates a profit?

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Profit is the term used to describe the monetary gain experienced when the revenue from a commercial activity outpaces the costs, costs, and taxes incurred to maintain the activity in question.

What is the method of making money?

A profit is the sum of money you make from a certain good or service; it is established by deducting costs from sales and establishing the profit margin. A crucial first step in developing sales strategy and capturing your consumers' interest is to evaluate how profitable your goods and services are.

What elements boost revenue?

Profitability may be boosted by focusing on four main areas. Cost-cutting, increased turnover, productivity gains, and efficiency gains are among them. Aside from that, you can create brand-new goods or services or grow into new market segments.

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A decrease in consumption growth will cause?

Answers

A decrease in consumption growth will cause the real GDP growth to decrease

Consumption is the act of using up goods or services by institutional units. Consumption is an important component of the gross domestic product (GDP)

Consumption falls from one period to the next when the consumption growth rate falls.

A decrease in aggregate demand will shift the aggregate demand curve leftward, and a decrease in aggregate demand will shift the aggregate demand curve rightward. This lowers the price level and real GDP.

If consumption growth slows, aggregate demand will fall in the short term.

Consumption would be reduced if the marginal propensity to consume decreased or the savings rate increased.

By all this, we can say that A decrease in consumption growth will cause

the real growth in GDP to decrease

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The management of supply chain inventories focuses on: Multiple Choice
O internal inventories. Ο both internal and external inventories. Ο external inventories. Ο optimizing reorder points. Ο safety stock elimination.

Answers

The management of supply chain inventories focuses on:   Both internal and external inventories. Option B

What are supply chain inventories?

Generally, Supply chain inventory management involves managing inventories of materials, products, and finished goods in the supply chain.

This includes managing both internal inventories, which are held by a company's own warehouses or distribution centers, as well as external inventories, which are held by suppliers or at other points in the supply chain.

Optimizing reorder points and safety stock elimination are also important considerations in supply chain inventory management.

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Can incentives be both positive and negative?

Answers

Positive or negative incentives can either promote or dissuade a given activity.

What do you mean by incentive?

Rewards may be anything that modifies someone's behavior, in general. The relevance of incentives is emphasized by the fundamental principle of economics and the laws of behavior, which hold that stronger incentives lead to greater degrees of difficulty and, as just a corollary, higher levels of performance.

What makes up the primary element of an incentive?

In order to motivate employees' performance while also keeping their goals realistically accessible, an incentive program must be effective. In general, the target should be set at the level of average accomplishment, with a stretch objective of 20% higher than that level.

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How long do you have to wait after failing Walmart assessment?

Answers

To retake the Walmart assessment, you must wait six months. Candidates who don't pass a Walmart exam have six months from the date of the failed test to retake it.

What happens if you fail the Walmart assessment test?You have 60 days to try again if you don't pass the assessment test. I think each application process just gives you one chance. Be truthful, and the waiting period for reapplication is often 60 days. Reapplying will require six months.You passed Walmart's employee assessment test if the assessment is activated on a Walmart application. After passing the exam, you are exempt from having to take it again for two years.your application stays in our system for 60 days, and if you'd like, you can adjust your selections to include different openings during that time.

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Can I withdraw my contributions from a Roth IRA without a penalty?

Answers

You can withdraw contributions you made to your Roth IRA anytime, tax- and penalty-free.

An character retirement account (IRA) is an account used to store for retirement. A Roth IRA is a special sort of tax-advantaged person retirement account to which you may make contributions after-tax bucks. The primary advantage of a Roth IRA is that your contributions and the income on the ones contributions can develop tax-loose and be withdrawn tax-free after the age 59½ assuming the account has been open for as a minimum 5 years. In different words, you pay taxes on money going into your Roth IRA, after which all future withdrawals are tax-unfastened.

Roth IRAs are much like conventional IRAs, with the most important distinction being how the 2 are taxed. Roth IRAs are funded with after-tax greenbacks—which means that the contributions aren't tax-deductible, however after you start taking flight price range, the money is tax-loose.

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if your main focus is to have your investments increase in value, you are most concerned with a. income b. growth c. liquidity d. business failure risk e. market risk

Answers

b. Investors who are primarily focused on their investments' increase in value are most concerned with growth.

This means that they are seeking to maximize the appreciation of their investments, rather than focusing on income or liquidity. Growth investors seek to acquire assets that have the potential to appreciate in value, such as stocks or real estate.

They may also choose to invest in assets with high returns that can help their investments increase in value over time, such as high-yield bonds or dividend-paying stocks. Growth investors generally take on more risk, as they are seeking to maximize their returns.

They may also be willing to invest in more volatile asset classes, such as cryptocurrencies or commodities, in order to take advantage of potential price changes. Growth investing requires a long-term perspective, as investments may take time to appreciate in value.

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What does Accenture helps business implement to ensure their data is trustworthy and reliable?

Answers

Accenture helps businesses implement a range of best practices and technologies to ensure their data is trustworthy and reliable are data government, data security, data visualization, business intellegence, could computing.

What business?

One business idea would be to start a content creation service for businesses. This would involve writing or creating content such as blog posts, articles, web copy, press releases, e-books, and other material. It would also include editing and proofreading.

• Data governance: Establishing clear roles and responsibilities for data management.

• Data security: Implementing robust security measures to protect data from unauthorized access.

• Data visualization: Utilizing data visualization tools to better understand and interpret data.

• Business intelligence: Using analytics and machine learning to uncover insights from large datasets.

• Cloud computing: Leveraging cloud-based solutions to maximize scalability and cost-efficiency.

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The Sky Blue Corporation has the following adjusted trial balance at December 31 Credt Cash Accounts Recelvable Prepaid Insurance Notes Receivable (long-term) Equipment Accumulated Depreciation Accounts Payable Salaries and Wages Payable Income Taxes Payable Uneaned Revenue Common Stock Retained Eamings Dividends Sales Revenue Rent Revenue Salaries and Wages Expense Depreciation Expense Ublities Expense Insurance Expense Rent Expense Income Tax Expense S 1,350 3,200 3,500 4.200 18,000 $ 5,000 6,620 1,600 4,100 840 3,600 .480 420 52,830 420 24,000 2,500 5,420 2,600 7,200 4,100 Total S76,490 $76,490 Prepare closing journal entries on December 31. (If no entry is required for a transaction/event, select "No Journal Entry Required" in the first account field.) Journal entry worksheet Record the closing entry for revenues and expenses. Note: Enter debits before credits. Date Debit Credit Dec 31 Record entry Clear entry View general journal

Answers

The closing entry for revenues and expenses is given as below.

What are revenues and expenses?

Revenue is defined as income gained through the sale of a company's principal goods or services. An expenditure is a cost incurred when producing or providing a main company function.

                                           Closing Entries

Date                  General Journal              Debit                       Credit

Dec-31               Sales revenue               $49,230.00

                         Service revenue            $380.00

                         Salaries and                                                    $23,200.00

                         wages expense                        

                         Depreciation expense                                   $2,100.00

                         Utilities expense                                            $5,020.00

                         Insurance expenses                                       $2,200.00

                         Rent expense                                                  $6,800.00

                         Income tax expense                                        $3,700.00

                         Retained earnings                                           $6,590.00

Dec-31             Retained earnings           $380.00

                      To Dividends                                                         $380.00

All costs will be credited with their current balance to closure expense. Therefore, A debit in the balance will close out revenues.

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