In a one-sided message, presenting the strongest argument first arouses attention and interest, important in media where the audience often does not attend to the whole message

Which of the following statements is false?

a. There is a relationship between time and relevance. b. An opportunity cost represents the benefits foregone because one course of action is chosen over another. c. Incremental revenue and differential revenue are not the same thing. d. If machine A has an annual operating cost of $30,000 and machine B has an annual operating cost of 26,000 the incremental cost of the 2 machines is $4,000.

Aspen Corporation Data for Aspen Corporation for the year ended December 31, 2012, are presented below. Credit sales $2,100,000 Sales returns 150,000 Gross accounts receivable (December 31, 2012 ) 420,000 Allowance for bad debts (Before adjustment at December 31, 2012 ) 25,000 Estimated amount of uncollected accounts based on an aging analysis 75,000 Refer to the information provided for Aspen

Corporation. If Aspen uses 4% of net credit sales to estimate its bad debts, what will be the balance in the Allowance for Bad Debts account after the adjustment for bad debts? A) $ 50,000 B) $103,000 C) $ 78,000 D) $ 75,000