After the closing entries have been recorded and posted, the balance of the Income Summary account will equal the net income of the business

Sako is proud of his meticulously groomed lawn and flower garden. He is allergic to dogs. Every morning and evening Wyatt, a neighbor, takes Spot, her pet poodle, for a walk around the block. Invariably the dog relieves itself on Sako's property. Sako has repeatedly asked Wyatt to restrain her pet, but she laughs at him and says "Cool it! Dogs have to answer nature's call. It's good for them and it's good for your soil.". Finally, one day Sako charges out of his house, brandishing what appeared to be a hand gun. "This will stop it!" he shouts. Wyatt is frightened. Sako comes closer and fires a stream of ammoniated water into the faces of Wyatt and Spot with his water pistol. The dog yelps and runs off. Wyatt sues. Sako is:

a. Innocent of any wrong. The gun turned out to be a toy pistol, and he was fully justified in his action. b. Liable for assault and battery against Wyatt. c. Liable for only for assault against Wyatt because he put her in reasonable fear of an immediate harmful or offensive touching. d. Not liable for battery because Wyatt was not injured. e. Liable for negligence.

A common carrier transporting goods under a COD shipment may:? A) make delivery without first obtaining payment

B) not make delivery without first receiving payment. C) accept a check as payment and have no liability. D) not avoid liability without a signed release.