The United States is not a party to the Kyoto Protocol.

In Year 1, Stock to the Hand, Inc., issued 100,000 shares of the 1,500,000 shares of $0.60 par value common stock it is allowed to sell. The total received from issuing its common stock is $500,000. Stock to the Hand bought back 5,000 shares of its stock at a cost of $7 each. The entry to record the purchase of its stock includes a ______

a. credit Cash $35,000 b. debit Cash $35,000 c. credit Common Stock $35,000 d. debit Treasury Stock $35,000 e. credit Treasury Stock $35,000 f. debit Common Stock $35,000 g. debit Paid-in Capital in Excess of Par $35,000

The term "warehousing" as used in real estate financing, means:

A. the financing of industrial warehouses B. a mortgage company collecting loans prior to resale C. a large bank of savings and loans D. unregulated real estate loans