Which is not a strategy for a retailer to increase its average sale?

Assume a form is created for HAPPY INSURANCE database where a user can perform the following action:

A user highlights the first row of the CLIENT table and presses the delete key on the keyboard. Write the SQL statement that will be issued on the user's behalf based on this action.

The adjusting entry to record the amortization of a discount on bonds payable is

A) debit Discount on Bonds Payable, credit Interest Expense B) debit Interest Expense, credit Discount on Bonds Payable C) debit Interest Expense, credit Cash D) debit Bonds Payable, credit Interest Expense