With respect to the six competencies summarized by the human development and leadership division of the American society for quality, which of the following competencies in a leader involves creating shared meaning and providing direction towards a vision, mission, goal or end-result?

Which of the following defenses would a surety be able to assert successfully to limit the surety's liability to a creditor?

A. A discharge in bankruptcy of the principal debtor. B. A personal defense the principal debtor has against the creditor. C. The incapacity of the surety. D. The incapacity of the principal debtor.

Downs Tax Planning Service bought communications equipment for $9,600 on January 1, 2017. It has an estimated useful life of five years and zero residual value. Downs uses the straight-line method to calculate depreciation and records depreciation expense in the books at the end of every month. As of June 30, 2017, the balance in the Accumulated Depreciation account for this equipment is ________.

A) $160 B) $1,920 C) $800 D) $960