Read the scenario, and then answer the corresponding question about envisioning your audience.
pete carr is the superintendent of a large county school district with 10 high schools. one of pete's yearly rituals is to call the parents of each high school valedictorian to congratulate them on their child's achievement and to them for investing so much in their child's education and future. this year, pete wants to change his greeting. last year, too many parents thought pete was a phone solicitor. pete's previous message began, "congratulations! your child is valedictorian! "
when envisioning an audience, we use personal, firsthand knowledge or empathy to gain insight. when pete is creating a picture of his audience for his message to parents, which approach will he use?

Costco wholesale corporation operates membership warehouses selling food, appliances, consumer electronics, apparel and other household goods at 471 locations across the u.s. as well as in canada, mexico and puerto rico. as of its fiscal year-end 2005, costco had approximately 21.2 million members. selected fiscal-year information from the company's balance sheets follows. ($ millions). selected balance sheet data 2005 2004 merchandise inventories $4,015 $3,644 deferred membership income (liability) 501 454 (a) during fiscal 2005, costco collected $1,120 cash for membership fees. use the financial statement effectstemplate to record the cash collected for membership fees. (b) in 2005, costco recorded $46,347 million in merchandise costs (that is, cost of goods sold). record thistransaction in the financial statement effects template. (c) determine the value of merchandise that costco purchased during fiscal-year 2005. use the financial statementeffects template to record these merchandise purchases. assume all of costco's purchases are on credit.