Patty and Paul are partners who share income in the ratio of 3:2 . Their capital balances are $90,000 and $130,000, respectively. Income Summary has a credit balance of $40,000 after the second closing entry. What is Paul's capital balance after closing Income Summary to the capital accounts?

Omni-channel merchants are also referred to as:

A) virtual merchants. B) bricks-and-clicks companies. C) catalog merchants. D) manufacturer-direct firms.

In IDEF1X, extended E-R model subtype entities are grouped into ________

A) generic entities B) category entities C) nonspecific entities D) category clusters E) There is no equivalent IDEF1X term.