During the implementation phase of developing a database system, the data model is transformed into a database design

At the beginning of 2017, Brady, Inc has the following account balances

Accounts Receivable $43,000 (Debit) Allowance for Bad Debts $8,000 (Credit) Bad Debts Expense $0 During the year, credit sales amounted to $840,000. Cash collected on credit sales amounted to $790,000, and $17,000 has been written off. At the end of the year, the company adjusted for bad debts expense using the percent-of-sales method and applied a rate, based on past history, of 2.5%. The amount of bad debts expense for 2017 is ________. A) $21,000 B) $41,825 C) $17,000 D) $12,000

When citing journal articles using the APA style,

A) use quotation marks around the title. B) capitalize only the first word of the title. C) you do not need to include the volume number. D) include only the first page of the article.