Cash dividends are normally paid on shares of treasury stock

On January 1, 2017, Agee Company issued $85,000 of five-year, 8% bonds when the market interest rate was 12%

The issue price of the bonds was $62,401. Agee uses the effective-interest method of amortization for bond discount. Semiannual interest payments are made on June 30 and December 31 of each year. Which of the following is the correct journal entry to record the first interest payment? (Round all amounts to the nearest whole dollar.) A) Interest Expense 5,100 Cash 5,100 B) Interest Expense 3,744 Discount on Bonds Payable 344 Cash 3,400 C) Interest Expense 3,400 Discount on Bonds Payable 1,700 Cash 5,100 D) Interest Expense 5,100 Discount on Bonds Payable 3,400 Cash 1,700

Value delivery process can be divided into three phases, out of which "choosing the value" implies _______, which is the essence of strategic marketing

A) segmentation, developing, and delivering B) targeting, positioning, and communicating C) targeting, positioning, and delivering D) segmentation, targeting, and positioning E) researching, developing, and delivering