Which of the following is an element of mens rea?

Berry, Drake, and Flanigan are partners in a general partnership. The partners made capital contributions as follows: Berry, $150,000; Drake, $100,000; and Flanigan, $50,000. Drake made a loan of $50,000 to the partnership. The partnership agreement specifies that Flanigan will receive a 50% share of profits and that Drake and Berry each will receive a 25% share of profits. Under the Revised Uniform Partnership Act and in the absence of any partnership agreement to the contrary, which of the following statements is correct regarding the sharing of losses?

A. The partners will share equally in any partnership losses. B. The partners will share in losses on a pro rata basis according to the capital contributions. C. The partners will share in losses on a pro rata basis according to the capital contributions and loans made to the partnership. D. The partners will share in losses according to the allocation of profits specified in the partnership agreement.

Sean, a ShipNow salesperson, has a meeting scheduled with Zippy Shoes, an online shoe retailer that ships hundreds of packages each day. Sean expects that price will be a significant barrier to closing the sale with Zippy Shoes

What should Sean most likely do to prepare for price objections? A) Base the Zippy Shoes deal on prices offered to smaller ShipNow customers. B) Calculate the commission on the Zippy Shoes deal to ensure that it is fair and equitable. C) Refer all pricing questions to the ShipNow accounting department to ensure an accurate ROI. D) conduct a cost-benefit analysis to determine the savings Zippy Shoes should expect by using ShipNow. E) Ask a supervisor for the authorization to set a range of shipping prices for Zippy Shoes that are based on industry standards.