At year-end, the circle city partnership has the following capital balances:
manning, capital $130,000
gonzalez, capital 110,000
clark, capital 80,000
freeney, capital. 70,000
profits and losses are split on a 3: 3: 2: 2 basis respectively. clark decides to leave the partnership and is paid $90,000 from the business based on the original contractual agreement.

using the goodwill method, what is manning’s capital balance after clark withdraws?
a. $133,000.
b. $137,500.
c. $140,000.
d. $145,000.

How do primary and secondary industries differ

When cell phones were first entering the market, they were relatively large and reception was undependable. all cell phones were essentially the same. but as the technology developed, many competitors entered, introducing features unique to their phones. today, cell phones are only a small fraction of the size and weight of their predecessors. consumers can buy cell phones with color screens, cameras, internet access, daily planners, or voice activation (and any combination of these features). the history of the cell phone demonstrates what marketing trend?

Communication comes in various forms. which of the following is considered an old form of communication? a) e-mail b) letter c) skype d) texting