The collective bargaining system was established by passage of which federal act?

At the end of the year, Beta, Inc. has an unadjusted debit balance in the Manufacturing Overhead account of $4,000. The adjusting journal entry needed to adjust the balance to zero will include a ________

A) debit to Cost of Goods Sold $4,000 and credit to Manufacturing Overhead $4,000 B) debit to Manufacturing Overhead $4,000 and credit to Cost of Goods Sold $4,000 C) debit to Work-in-Process Inventory $4,000 and credit to Manufacturing Overhead $4,000 D) debit to Gross Profit $4,000 and credit to Cost of Goods Sold $4,000

Which of the following is NOT encompassed by agency law?

A) Payments made to an agent intended for the principal are payments made to the principal. B) Knowledge of the principal is knowledge of the agent. C) A contract completed by the agent on behalf of the principal is a contract of the principal. D) The acts of an agent are the acts of the principal."