Loran's pretax accounting income in 2012 is $100,000. loran had bad debt expense for financial reporting purposes of $14,000 in 2012. in 2012, loran deducted $4,000 in bad debts. loran expects the timing difference to reverse $3,000 in 2013 and $7,000 in 2014. the income tax rate is 40%. what entries would be included for the deferred tax entry required at the end of 2013

You own a nonunion company with 93 nonexempt employees. all of these employ- ees pack books into boxes for shipment to customers throughout the united states. because of wide differences in performance, you have decided to try performance appraisal, something never done before. until now, you have given every worker the same size increase. now you want to measure performance and reward the best performers with bigger increases. without any further information, which of the five types of appraisal formats do you think would be most appropriate? justify your answer. do you anticipate any complaints, or other comments, from employees after you implement your new system?