When services are considered as theater, which of the following would be performed backstage?:

The records of Tea Time Company show 20D purchases of $9,000. An actual count revealed a 20D ending inventory of $4,000. The 20D beginning inventory was $5,000. What was cost of goods sold for 20D?

A. $14,000 B. $18,000 C. $10,000

Creating a culture that supports employee development is the responsibility of______

A) the organization B) the HR department C) the supervisor D) All of the above