Assume S = $31.75, div = 0, r = 0.03, and ? = 0.20, and 90 days until the expiration of a standard call option. A call on call compound option with an exercise price of $2.00 has 180 days until expiration

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

Ubiquitous Enterprises is a franchisee of HotPan chain of restaurants. One afternoon, Linda, an employee of a HotPan restaurant owned by the franchisee, is mopping the floor. Gary, a customer who enters the restaurant is talking on his cell phone and does not notice Linda mopping the floor. He slips on the wet floor while walking to the counter and is injured. Who among the following is liable

for Gary's injuries? A) HotPan, for not providing a "Caution: Wet Floor!" sign B) Ubiquitous Enterprises, for not having its own "Caution" sign C) Linda, for not alerting Gary D) Gary, for not noticing that the floor was wet