Schedule B of the Securities Act of 1933 sets forth disclosure requirements for initial offerings by foreign issuers of stock on U.S. exchanges

A business purchased equipment for $140,000 on January 1, 2017. The equipment will be depreciated over the five years of its estimated useful life using the straight-line depreciation method. The business records depreciation once a year on December 31

Which of the following is the adjusting entry required to record depreciation on equipment for the year 2017? (Assume the residual value of the acquired equipment to be zero.) A) Debit $140,000 to Equipment, and credit $140,000 to Cash. B) Debit $28,000 to Depreciation Expense-Equipment, and credit $140,000 to Accumulated Depreciation-Equipment. C) Debit $28,000 to Depreciation Expense-Equipment, and credit $28,000 to Accumulated Depreciation-Equipment. D) Debit $28,000 to Depreciation Expense, and credit $28,000 to Equipment.

In exchange for a pledge to carry at least 40 different Procter & Gamble products, participating stores receive regular visits from P & G representatives who tidy and arrange display areas. This motivational program is referred to as:

A) "buy-in-bulk" store program. B) "high-frequency" store program. C) "mom-and-pop" store program. D) "shop operators" program. E) "golden store" program.