Mary is trying to decide which total wellness studio will be best for her fitness needs. the first studio charges a $250 monthly membership fee and a subsequent $6 per class while the second studio charges a $142 membership fee and $15 per class. how many courses will mary be able to attend before the secondary membership becomes more costly?

Barney corporation recognized a $100 million preferred stock balance on 12/31/2019. on january 1, 2020, barney issued $10 million in preferred dividends. on the same date, barney raised an additional $20 million via a new issuance of preferred stock. on december 31, 2020, the market value of the original amount of preferred shares rose $5 million. under us gaap, the 12/31/2020 year ending preferred stock balance is: