Which of the following theories is an explanation of motivation that emphasizes how individuals are motived?

When the insured dies, who stands first to receive the life policy's death benefit?

A) The policyowner B) The primary beneficiary C) The insured's estate D) The insured's creditors"

Raptor Company's trial balance at December 31 reports Bonds Payable of $100,000 and Premium on Bonds Payable of $4,500. The bonds will be reported on the balance sheet at a carrying value of

A. $95,500 B. $100,000 C. $104,500 D. $4,500