________ do not actually produce goods, but they do provide their customers with time, place, and possession utility by making goods available when and where consumers want them

Windsor Company started 2016 with a deferred tax liability of $150. As of the end of the period, Windsor identifies future taxable amounts of $500. Windsor has a tax rate of 40%, and calculates that taxes payable will be $120. Windsor's tax expense journal entry will include a:

a. Debit to Tax expense for $200. b. Debit to Tax expense for $170. c. Debit to Tax expense for $50. d. Credit to Tax for $30.

Which of the following is an example of a gap between management perception and the service-quality specifications?

A) The college brochure showed state-of-the-art classrooms, but when the visitors walked in, they saw peeling walls and dull lighting. B) A nurse visits a patient to show care, but the patient interprets this as an indication that something is very wrong. C) The hotel administrators think that guests want better food, but guests are more concerned with the courtesy of the waiters. D) A service center manager has asked his subordinates to provide fast service, but has not specified a time for the service to be performed. E) Customer service representatives are asked to give ample time to each customer, but must serve a minimum of 50 customers a day.