A check was written by a business for $549 but was recorded erroneously in the Cash account as $459. How would this error be included on the bank reconciliation?

John Prentice is one of two general managers of Cogrot Inc His salary is $75,000 per year. Because of financial reverses, Prentice's position is eliminated and he is offered a job with Cogrot as a salesperson at a salary of $60,000 per year

Prentice refuses. Which of the following is true? A) The offer of a job as a salesperson was constructive dismissal. B) The offer of a job as a salesperson was a reasonable response by the employer to its financial circumstances, and Prentice must accept it. C) Prentice must accept the new position as part of his duty to mitigate. D) Because of the offer of an alternative position, there has been no dismissal. E) Both B and C

Those groups or individuals with a vested interest in the performance of a firm are referred to as

A) stockholders. B) stakeholders. C) employees. D) customers.