Four components of time series are trend, moving average, exponential smoothing, and seasonality

Justin Company invested in 100 shares of Sara Company's common stock on January 2, 2004, and classified them as Trading Securities. Justin purchased the stock for $30 a share, and paid brokerage fees of $150. On October 20, 2004, Justin sells 60 shares of Sara stock for $28 per share, and paid brokerage fees of $100. The entry to record the sale on October 20 will involve a:

A) Debit to Loss on Sale of Investments of $120 B) Credit to Investment in Trading Securities of $1,860 C) Debit to Loss on Sale of Investments of $310 D) Credit to Investment in Trading Securities of $1,580 E) Debit to Loss on Sale of Investments of $200

Which T&D evaluation method involves monitoring and measuring a firm's internal processes, such as operations, and then comparing the data with information from companies that excel in those areas?

A) return on investment B) benchmarking C) onboarding D) behavioral change