What type of will is oral will be made by one on his or her deathbed?

An example of an item which is not an element of working capital is

a. accrued interest on notes receivable. b. goodwill. c. goods in process. d. temporary investments.

Haroldson Inc common stock is selling for $22 per share. The last dividend was $1.20, and dividends are expected to grow at a 6% annual rate. Flotation costs on new stock sales are 5% of the selling price. What is the cost of Haroldson's retained earnings?

A) 5.73% B) 12.09% C) 11.78% D) 11.45%