An employee starts the execution of an olap application that uses a lot of computational resources while executing. normally, this application runs overnight when resources are not heavily used, but this time it is executed during prime work time. as a result, order-entry transactions are unable to be completed. this type of human error is termed

(a) spoofing
(b) spamming
(c) spoofing
(d) denial of service
(e) hacking

On january 1, 2018, jay company acquired all the outstanding ownership shares of zee company. in assessing zee's acquisition-date fair values, jay concluded that the carrying value of zee's long-term debt (8-year remaining life) was less than its fair value by $21,600. at december 31, 2018, zee company's accounts show interest expense of $14,440 and long-term debt of $380,000. what amounts of interest expense and long-term debt should appear on the december 31, 2018, consolidated financial statements of jay and its subsidiary zee? long-term debt $401,600 $398,900 $401,600 $398,900 interest expense $17,140 $17,140 $11,740 $11,740 a. b. c. d.