According to the SQL-92 standard, statements used to construct views cannot contain the WHERE clause

Washington Enterprises had net income for 2016 of $103,000

Washington had 39,000 shares of common stock outstanding at the beginning of the year and 43,000 shares of common stock outstanding at the end of the year. There were 6,000 shares of preferred stock outstanding all year. During 2016, Washington declared and paid preferred dividends of $29,000. What is Washington's earnings per share? (Round the answer to two decimal places.) A) $2.51 B) $2.40 C) $1.80 D) $1.72

The IRS requested client records from a CPA who does not have possession or control of the records. According to Treasury Circular 230, the CPA must

A. Notify the IRS of the identity of any person who, according to the CPA's belief, could have the records. B. Require the client to submit the records to the IRS or withdraw from the engagement. C. Obtain the records from the client and submit them to the IRS. D. Contact all third parties associated with the records, such as banks and employers, to obtain the requested records for submission to the IRS.