Materials flow accounting (MFA) reconciles physical output with all physical inputs

At the beginning of 2017, Elixir, Inc has the following account balances

Accounts Receivable $40,000 (debit balance) Allowance for Bad Debts $5,000 (credit balance) Bad Debts Expense $0 During the year, credit sales amounted to $850,000. Cash collected on credit sales amounted to $760,000, and $18,000 has been written off. At the end of the year, the company adjusted for bad debts expense using the percent-of-sales method and applied a rate, based on past history, of 2.5%. The ending balance in the Allowance for Bad Debts is ________. A) $5,000 B) $3,250 C) $6,000 D) $8,250

Research indicates which of the following factors is the strongest predictor of job performance?

a. general mental ability b. work attitudes c. stress d. positive work attitudes