A graphic model that presents a precise overview of the knowledge, skills, and behaviors someone would need to perform a job well is known as a(n) ________

On June 30, the board of directors of Dive Inn, Inc., declared a cash dividend of $0.20 per share on its $2 par value, 100,000 common shares outstanding. The date of record is the close of business on July 7, payable July 31. The entry to record the declaration of the dividend on June 30 includes ______.

a. debit Dividends $20,000 b. debit Dividends Payable $20,000 c. credit Dividends Payable $2,000 d. credit Cash $200,000 e. credit Dividends Payable $20,000 f. There is no entry made on June 30. g. credit Cash $20,000 h. debit Dividends $200,000

Depreciation of the euro relative to the U.S. dollar will cause a U.S.-based multinational firm's reported earnings (from the consolidated income statement) to ____. If a firm desired to protect against this possibility, it could stabilize its reported earnings by ____ euros forward in the foreign exchange market.

a. be reduced; purchasing b. be reduced; selling c. increase; selling d. increase; purchasing