A(n)_________is the party to a contract who makes a promise to do something

At the beginning of 2012, Flaherty Company had retained earnings of $250,000. During the year Flaherty reported net income of $100,000, sold treasury stock at a "gain" of $36,000, declared a cash dividend of $60,000, and declared and issued a small stock dividend of 3,000 shares ($10 par value) when the fair value of the stock was $20 per share. The amount of retained earnings available for dividends at the end of 2013 was

a. 230,000 b. 260,000 c. 266,000 d. 296,000

In the context of Scenario C, which of the following principles of management does Janice’s manager believe in?

A. scientific management B. Douglas McGregor’s Theory X C. Abraham Maslow’s Hierarchy of Needs theory D. Henri Fayol’s principle of esprit de corps E. systematic management