In France, laws forbid the use of foreign words such as le weekend or le marketing in official documents

CSMA/CD stands for:

A) Continual Sensory Manual Access/Contraption Detection B) Carrier Symmetry Mode Access/Control Devices C) Carrier Sense Multiple Access/Collision Detection D) Contractual Set Multiple Access/Collection Detour

Diamond acquired Heart's net assets. At the time of the acquisition Heart's Balance sheet was as follows:

Accounts Receivable $130,000 Inventory 70,000 Equipment, Net 50,000 Building, Net 250,000 Land 100,000 Total Assets $600,000 Bonds Payable $100,000 Common Stock 50,000 Retained Earnings 450,000 Total Liabilities and Stockholders' Equity $600,000 Fair values on the date of acquisition: Inventory $100,000 Equipment 30,000 Building 350,000 Land 120,000 Brand Name 50,000 Bonds payable 120,000 Acquisition costs: $ 5,000 Required: Record the entry for the purchase of the net assets of Heart by Diamond at the following cash prices: a. $700,000 b. $300,000