In a(n) _________________________, a third party, usually a barter agent or some other type of broker, creates accounts that represent trade credits for the respective parties, and companies trade in and out as necessary

Swan Song's adjusted trial balance as of December 31, 2016 is given below: Debit Credit Cash $12,000 Accounts Receivable 11,000 Prepaid Rent 7,000 Prepaid Insurance 2,000 Office Supplies 3,000 Building 52,000 Accumulated Depreciation—B

A) 7.01 B) 2.07 C) 1.80 D) 2.73

Process specifications are sometimes called ________, because they are a small portion of the total project specifications

A) designs B) data flows C) information nodes D) minispecs