What action returns a contract's parties to their position before the contract, including return of any deposit?

Harvard Co. purchased a bond on December 1 of the current year for $30,000 and classified the investment as trading. The market value of the investment at year-end is $36,000. What value will be reported in net income for the adjustment?

A. $ 36, 000 B. $( 6, 000 ) C. $ 6, 000 D. $ 30, 000

As an outside sales training specialist, it is in your best interest to show a strong relationship between your program and subsequent performance. Which of the following factors would you suggest your clients measure to see if their investments have "paid off"?

a. salesperson morale b. improved customer relations c. salesperson turnover rates d. all of the above e. both b and c of the above