James dixon, a partner in an accounting firm, decided to withdraw from the partnership. dixon's share of the partnership profits and losses was 20%. upon withdrawing from the partnership he was paid $74,000 in final settlement for his interest. the total of the partners' capital accounts before recognition of partnership goodwill prior to dixon's withdrawal was $210,000. after his withdrawal the remaining partners' capital accounts, excluding their share of goodwill, totaled $160,000. the total agreed upon goodwill of the firm was
a. $250,000
b. $140,000
c. $160,000
d. $120,000

On january 1, 2017, fisher corporation purchased 40 percent (90,000 shares) of the common stock of bowden, inc. for $980,000 in cash and began to use the equity method for the investment. the price paid represented a $48,000 payment in excess of the book value of fisher's share of bowden's underlying net assets. fisher was willing to make this extra payment because of a recently developed patent held by bowden with a 15-year remaining life. all other assets were considered appropriately valued on bowden's books. bowden declares and pays a $90,000 cash dividend to its stockholders each year on september 15. bowden reported net income of $400,000 in 2017 and $348,000 in 2018. each income figure was earned evenly throughout its respective year. on july 1, 2018, fisher sold 10 percent (22,500 shares) of bowden's outstanding shares for $338,000 in cash. although it sold this interest, fisher maintained the ability to significantly influence bowden's decision-making process. prepare the journal entries for fisher for the years of 2017 and 2018. (if no entry is required for a transaction/event, select "no journal entry required" in the first account field. do not round intermediate calculations. round your final answers to the nearest whole dollar.)

4. the condition requires that only one of the selected criteria be true for a record to be displayed.

You speak to a business owner that is taking in almost $2000 in revenue each month. the owner still says that they are having trouble keeping the doors open. how can that be possible? use the terms of revenue, expenses and profit/loss in your answer