In the statement of operations of a not-for-profit hospital, which of the following increases in net assets is not likely to appear as part of Excess of revenues over expenses?

If Morgan Company issues 2,000 shares of $5 par value common stock for $140,000, the account

a. Common Stock will be credited for $140,000. b. Paid-in Capital in Excess of Par Value will be credited for $10,000. c. Paid-in Capital in Excess of Par Value will be credited for $130,000. d. Cash will be debited for $130,000.

Which of the following promotion tools involves building up a positive corporate image and handling unfavorable stories and events?

A) sales promotion B) personal selling C) direct marketing D) public relations E) advertising