On january 1, 2017, cale corp. paid $1,020,000 to acquire kaltop co. kaltop maintained separate incorporation. cale used the equity method to account for the investment. the following information is available for kaltop's assets, liabilities, and stockholders' equity accounts on january 1, 2017:

book value fair value
current assets $120,000 $120,000
land $72,000 $192,000
building (20 year life) $240,000 $268,000
equipment (10 year life) $540,000 $516,000
current liabilities $24,000 $24,000
long-term liabilities $120,000 $210,000
common stock $228,000
additional paid in capital $384,000
retained earnings $216,000

what is the balance in cale's investment in subsidiary account at the end of 2017?

(a) $1,099,000
(b) $1,020,000
(c) $1,096,000
(d) $1,098,000
(e) $1,144,000

Ethics refers to fundamental principles of right and wrong; ethical behavior is behavior that is consistent with those principles. hrm decisions should be ethical, but the evidence suggests that is not always the case. many ethical issues in the workplace involve hrm. in the context of ethical human resource management, hr managers must view employees as having basic rights. in this activity, you will look at the four principles for ethical behavior and the basic rights employees should expect in the work environment. hr managers must view employees as having basic rights, for such a view reflects ethical principles embodied in the u. s. constitution and bill of rights. organizations often face situations in which the rights of employees are affected. ethical, successful companies act according to four principles: emphasizing mutual benefits, employees assuming responsibility for the actions of the company, companies having a sense of purpose or vision that employees value, and emphasizing fairness.