On January 1, 2017, Finch Company issued $74,000 of five-year, 8% bonds when the market interest rate was 12%. The issue price of the bonds was $62,000. Finch uses the effective-interest method of amortization for bond discount. Semiannual interest payments are made on June 30 and December 31 of each year. How much interest expense will be recorded when the first interest payment is made? (Round your answer to the nearest dollar number.)

Why is it inappropriate to use the indirect approach in a message that has to do with an employee's safety?

A) The audience may mistake the message for a routine communication and decide not to read it. B) It is most important to maintain the company's positive image and retain the customer's goodwill. C) This approach will not be sufficient to soften the blow of the bad news. D) This approach puts the audience's welfare ahead of the company's best interests. E) It fails to adequately prepare the audience for the bad news that will follow.

Refer to Fact Pattern 9B-2. CallTalk wants to sue Call&Talk for its unauthorized use of the domain name "callltalk.". Before bringing the suit, CallTalk has to ask the court for a subpoena to discover

a. the true identity of the owner of the unauthorized site. b. the amount of the profits of the unauthorized site. c. the estimated costs of the court proceedings and discovery. d. all of the registered variations of the name "calltalk.".