Direct materials and direct labor costs are examples of variable costs of production

Which of the following transactions will require an adjusting entry at the end of the year?

a. sold equipment for cash $20,000 making a gain of $2,000 b. purchased goods partly in cash and partly in credit c. received $12,000 rent for 6 months, including 2 months of the forthcoming year d. declared and paid $5,000 cash dividends e. paid $1,000 cash as freight expense

________ is defined as analyzing, planning, implementing, and controlling sales force activities

A) Benchmarking B) Sales force management C) Business intelligence D) Sales force automation E) Sampling