On January 2, 2021, Parker Company purchased land that cost $810,000, a building on the land that cost $1,260,000, and equipment that cost $24,000. The building has an estimated useful life of 21 years. The equipment has an estimated useful life of 6 years. Required: Prepare the property, plant, and equipment section of the balance sheet as of December 31, 2021. Note: Use straight-line depreciation with no salvage value.

To appeal to a new target market, the maker of hill's coffee has changed the product's package design, reformulated the coffee, begun advertising price discounts in women's magazines, and started distributing the product through gourmet coffee shops. what has been changed? a. the product's perceptual value. b.the product's 4ps. c. the method used in its target marketing. d. the ownership of the product line. e. the product's utility.