Financial responsibility addresses the fiscal needs of:

Regarding accounting entries for debt securities, which of the following is true?

A) The receipt of interest revenue is recorded with a debit to Interest Revenue and a credit to Cash. B) Investments in debt securities are recorded at cost, including any brokerage fees paid. C) The receipt of interest revenue is recorded with a debit to Cash and a credit to Long-term Securities-Held-to-Maturity. D) Debt securities disposed of at maturity are recorded with a debit to the Short-term or Long-term Investments account and a credit to Cash.

_____ refers to the percentage of a market, defined in terms of either sales units or revenue, accounted for by a specific firm, product lines, or brands.

Fill in the blank(s) with the appropriate word(s).