Unmanned aircraft systems are gaining in popularity. These systems are creating new liability exposures. Unmanned aircraft systems are also known as

Determine the cash shortage given the following:

The balance per the Petty Cash account $100 The count of coin and currency amounts to $52 There are receipts: for gas of $9, for office supplies of $18, for first aid supplies $14 $ ________ Fill in the blank with the appropriate word.

Refer to the information above. Assuming Juniper Corporation did not issue any more common stock in 2015, how does the increase in value of its outstanding stock affect Juniper?

A. Juniper should recognize additional net income for 2015 of $4 per share, or $240,000. B. Paid-in capital at December 31, 2015, is $720,000 (i.e., 60,000 shares times $12 per share). C. This increase in market value of outstanding stock is not recorded in the financial statements of Juniper Corporation. D. Each shareholder must pay an additional $4 per share to Jupiter.