A Water Enterprise Fund (EF) issues $4 million of 5% revenue bonds on October 1, 2013 . The EF will make its first payment of interest on March 31, 2014, together with a principal payment of $200,000

What amount, if any, should the EF report in its fund statement of revenues, expenses, and changes in net position for the year ended December 31, 2013?
a. zero
b. interest expense of $100,000
c. interest expense of $50,000 and principal expense of $100,000
d. interest expense of $50,000

d

Business

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Foreign businesses in India appear to receive unusually close scrutiny and special regulations, aimed at protecting the local businesses. This is an example of a(n) ________

A) nontariff trade barrier B) tariff C) boycott D) exchange control E) quota

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Which one of the following is a three-party transaction?

A) a promissory note B) a certificate of deposit C) an ordinary lease D) a draft

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