________ are communities over the Internet where people congregate, socialize, and exchange views and information

Which budgeting method below begins by using the project schedule to determine the costs of the lowest level of tasks?

A. Actual B. Roll-up C. Comparison D. Reserves

At the beginning of 2012, Flaherty Company had retained earnings of $250,000. During the year Flaherty reported net income of $100,000, sold treasury stock at a "gain" of $36,000, declared a cash dividend of $60,000, and declared and issued a small stock dividend of 3,000 shares ($10 par value) when the fair value of the stock was $20 per share. The amount of retained earnings available for dividends at the end of 2013 was

a. 230,000 b. 260,000 c. 266,000 d. 296,000