A partner cannot make a general assignment of firm property for the benefit of creditors unless authorized by the other partners or unless they have abandoned the business

Washington Enterprises had net income for 2016 of $103,000

Washington had 39,000 shares of common stock outstanding at the beginning of the year and 43,000 shares of common stock outstanding at the end of the year. There were 6,000 shares of preferred stock outstanding all year. During 2016, Washington declared and paid preferred dividends of $29,000. What is Washington's earnings per share? (Round the answer to two decimal places.) A) $2.51 B) $2.40 C) $1.80 D) $1.72

When developing a sales training program, sales managers must consider:

A. Who should be trained B. Whether the training should be on-the-job or formal C. What should be the primary emphasis in the training program D. How should the training process be structured E. All of the above