Which of the following is the globally accepted certification for demonstrating internal audit competence?

________ is the term used to describe a company that does not use online marketing.

A) Offline business B) Brick-and-mortar C) Click-and-mortar D) E-business E) Corporate site

Osbourne, Inc. issued 60,000 shares of common stock in exchange for manufacturing equipment. The equipment has a fair value of $1,420,000. The stock has a par value of $0.05 per share. The journal entry to record this transaction includes a ________

A) debit to Cash for $14,170,000 B) credit to Gain on Sale of Common Stock for $1,480,000 C) credit to Paid-In Capital in Excess of Par-Common for $1,417,000 D) credit to Common Stock-$0.05 Par Value for $1,420,000