Packaging aesthetics are particularly important to the ________ consumer

Mather Company purchased equipment on January 1, 2010 at a total invoice cost of $224,000; additional costs of $4000 for freight and $20,000 for installation were incurred. The equipment has an estimated salvage value of $8000 and an estimated useful life of five years. The amount of accumulated depreciation at December 31, 2011 if the straight-line method of depreciation is used is:

A. $86,400 B. $88,000 C. $96,000 D. $99,000

If the employee taking FMLA leave has unused paid vacation or sick leave, the employer may:

A. require the employee to use sick leave toward the FMLA leave, but not vacation. B. not allow any time to be taken under the FMLA. C. require the employee to use both sick leave and vacation toward the FMLA leave. D. require the employee to use vacation toward the FMLA leave, but not sick leave.