The_____ ______ account is credited for the amount of prepaid rent that has expired during the period.

Partial income statements of Company A and Company B are provided below

Company A Revenue $80,000 Expenses: Utilities Expense $5,000 Salaries Expense 15,000 Rent Expense 3,2000 Total Expenses 23,700 Operating Income $56,300 Company B Revenue $50,000 Cost of Goods Sold: Beginning Merchandise Inventory $4,000 Purchases and Freight In 23,000 Ending Merchandise Inventory (5,500 ) Cost of Goods Sold 21,500 Gross Profit $28,500 Which of the following statements is true? A) Company A is a merchandising company. B) Company B is a manufacturing company. C) Company A is a manufacturing company. D) Company A is a service company.

Maher and Russell Inc. is a firm that manufactures home alarm systems Maher and Russell Inc. has an overall perceived performance score of 85. This indicates that Maher and Russell home alarm systems ________

A) have a relative advantage of 85% due to the brand reputation B) have a relative market share of 15% C) have a relative cost of purchase index of 85 D) are 15 percent behind the competition E) are 85% above the average relative performance