If items were stacked against a wall as shown, the cube utilization would be:

Disclosure of and consent to a dual agency:

a. are not required in your transaction we're both agents work for the same brokerage. b. Must occur only after the party sign the purchase and sales agreement. c. Must be in writing. d. Allows the agent to promote the interests of one party over that of another party

The Blue Reef Company purchased the net assets of the Pink Coral Company on January 1, 2016, and made the following entry to record the purchase:

Current Assets 100,000 Equipment 150,000 Land 50,000 Buildings 300,000 Goodwill 100,000 Liabilities 80,000 Common Stock, $1 Par 100,000 Paid-in Capital in Excess of Par 520,000 Required: Make the required entry on January 1, 2018, assuming that additional shares would be issued on that date to compensate for any fall in the value of Blue Reef common stock below $16 per share. The settlement would be to cure the deficiency by issuing added shares based on their fair value on January 1, 2018 . The fair price of the shares on January 1, 2018 was $10.