Plain Training, Inc., is a company that helps people start their own businesses. As part of the training it provides, the company covers many different aspects of entrepreneurship for Internet-based companies. One principle its trainers focus on is customer service. They also stress the importance of connecting with current and potential customers. Developing a social media presence is another focus of Plain Training in its entrepreneur-based sessions. The trainers provide their clients with sufficient market research and statistics to understand trends in various areas that involve the Internet and social media. Plain Training prides itself on helping entrepreneurs launch and maintain successful businesses through a major Internet presence. Refer to Plain Training, Inc. If clients (the business owners) were asking for workshops to allow their customers to listen to audio files about their product or service, Plain Training would be organizing workshops.

Boteck is a full-service technology company. it provides equipment, installation services, and training services. customers can purchase any product or service separately or as a bundled package. on may 3, box-rite corporation purchased computer equipment, installation, and training for a total cost of $120,000. estimated stand-alone fair values of the equipment, installation, and training are $75,000, $50,000, and $25,000 respectively. the journal entry to record the sale and installation on may 3 will include select one:

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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.