Cash flows during the first year of operations for the Harman-Kardon Consulting Company were as follows: Cash collected from customers, $320,000; Cash paid for rent, $36,000; Cash paid to employees for services rendered during the year, $116,000; Cash paid for utilities, $46,000. In addition, you determine that customers owed the company $56,000 at the end of the year and no bad debts were anticipated. Also, the company owed the gas and electric company $1,600 at year-end, and the rent payment was for a two-year period. Calculate accrual net income for the year.

Acolleague from the plant in germany has arrived at the chicago plant to share insights on a recent product line changeover implemented in germany. this changeover has saved thousands of euros at the german facility, but jim does not think it will work in the united states. jim feels that there is a completely different attitude towards work and innovation in the u.s., and in fact, thinks the german facility is technologically behind his plant. additionally, the colleague often mispronounces words when he speaks english, and doesn't dress appropriately for the u.s. office. he showed up to work on the plant floor in a formal suit and tie, with dress shoes that had a slippery sole. however, the colleague is a guest, and it is important that jim pretends to be interested. identify the listening barriers. check all that apply. thought speed grandstanding faking attention nonverbal distractions psychological barriers