Ripa, Inc. issued $3,000,000 of bonds at par. The bonds contained non-detachable stock warrants. Similar bonds without the warrants were selling at 99. What amount of Paid-in Capital—Stock Warrant will be recorded?

A formal agreement between a retailer and a manufacturer to undertake a two-way marketing effort is:

A) alliance of capital B) cooperative merchandising agreement C) venture agreement D) sales promotion

________ refers to ideas or works created by individuals or firms and includes a variety of proprietary, intangible assets: discoveries and inventions; artistic, musical, and literary works; and words, phrases, symbols, and designs

A) Global sourcing B) Corporate governance C) Constant capital D) Intellectual property