High Step Shoes had annual revenues of $203,000, expenses of $112,700, and dividends of $25,200 during the current year. The retained earnings account before closing had a balance of $315,000. The entry to close the Income Summary account at the end of the year, after revenue and expense accounts have been closed, is:

a manufacturer of printed circuit boards uses exponential smoothing with trend to forecast monthly demand of its product. at the end of december, the company wishes to forecast sales for january. the estimate of trend through november has been 200 additional boards sold per month. average sales have been around 1000 units per month. the demand for december was 1100 units. the company uses α = 0.20 and β = 0.10. make a forecast including trend for the month of january.

1) the stages a new product goes through from beginning to end, i.e., the stages that a product passes through from introduction through growth, maturity, and decline. 2) the time from initial research and development to the time at which sales and support of the product to customers are withdrawn. 3) the period of time during which a product can be produced and marketed profitably.

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answer; niosh, the national institute for occupational safety and health;