On December 31, Roth Co. issued a $10,000 face value note payable to Wake Co. in exchange for services rendered to Roth. The note, made at usual trade terms, is due in nine months and bears interest, payable at maturity, at the annual rate of 3%. The market interest rate is 8%. The compound interest factor of $1 due in nine months at 8% is 0.944. Required:
At what amount should the note payable be reported in Roth's December 31 balance sheet?

Sean was recently hired to join the marketing team at axon international. he will be starting at the company in two weeks. sean has the reputation of being an expert in ad campaigns and catching the attention of the target audience. however, he also has the reputation of not getting along with anyone. he doesn't care much about where and for whom he works but is primarily motivated to achieve goals for himself and beat his own records. as soon as amanda heard about sean joining the team, she turned in her resignation. ashton, another team member, called sean and met him for lunch to express all the team members' concerns and to smooth things out before sean formally joins the team. ashton's reaction can be described as