Many companies provide diversity training to teach employees how to eliminate workplace discrimination and harassment

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

When companies adopt an indirect involvement channel they have all of the following activities except:

A) utilize independent agents. B) use distributors. C) utilize retailers. D) establish their own sales force. E) utilize those who have network of stores.