Which of the following is the smallest element in a database?

Mr. Wizard's Magic Shoppe had the following condensed balance sheet at the end of operation for 2010:

Mr. Wizard's Magic Shoppe Balance Sheet December 31, 2010 Cash $40,000 Current Liabilities $35,000 Other current assets 60,000 Long-term Notes Payable 40,000 Total current assets $100,000 Bonds Payable 50,000 Investments $25,000 Capital Stock 150,000 Fixed assets (net) 110,000 Retained earnings 80,000 Land $120,000 Total assets $355,000 Total Liabilities and Equity $355,000 During 2011, the following occurred a. Mr. Wizard's sold some of its investments for $13,000 which resulted in a gain of $300 after taxes. The gain (net of taxes) has been included in the company's 2011 net income. b. Additional land for a plant expansion was purchased for $25,000. c. Bonds payable were paid in the amount of $10,000. d. An additional $35,000 in capital stock was issued. e. Dividends of $15,000 were paid to stockholders. f. Net income for 2011 was $48,000 after allowing for $15,000 in depreciation. g. A second parcel of land was purchased through the issuance of $10,000 in bonds, and $5,000 in long-term notes payable. Required: a. Prepare a statement of cash flows for the year ended 12/31/2011. (check figure: ending cash balance = $72,500) b. Prepare a condensed balance sheet for Mr. Wizard's at December 31, 2011.

Human relations at the worker level does not involve

A) responsibility. B) leadership. C) getting along with management. D) discipline.