With the supplier selection criteria identified, you now must recommend a seaweed supplier to Umami Snacks. You have identified three suppliers that satisfy the selection criteria to varying degrees. Based on your analysis, which nori supplier is the best choice?

Price Payment Terms Quality Management Style

a. Supplier 1 Most expensive 1% discount if paid in 10 days, due in 30 days High Paternalistic: managers consult workers, and then make decisions in workers' best interests

b. Supplier 2 Moderately expensive 2% discount if paid in 10 days, due in 45 days High Democratic: workers make their own decisions

c. Supplier 3 Least expensive Cash on delivery Low Autocratic: senior managers make all decisions

Grey company holds an overdue note receivable of $800,000 plus recorded accrued interest of $64,000. the effective interest rate is 8%. as the result of a court-imposed settlement on december 31, year 3, grey agreed to the following restructuring arrangement: reduced the principal obligation to $600,000.forgave the $64,000 accrued interest.extended the maturity date to december 31, year 5.annual interest of $40,000 is to be paid to grey on december 31, year 4 and year 5. the present value of the interest and principal payments to be received by grey company discounted for two years at 8% is $585,734. grey does not elect the fair value option for reporting the debt modification. on december 31, year 3, grey would recognize a valuation allowance for impaired loans of