A bagel shop sells fresh baked bagels from 5 a. m. until 7 p. m. every day. The shop does not sell day-old bagels, so all unsold bagels are thrown away at 7 p. m. each day. The cost of making and selling a dozen bagels is $1.00; there are no costs associated with throwing bagels away. If the manager has 8 dozen bagels left at 6:30 p. m. on a particular day, which of the following alternatives is most attractive?

A. Lower the price of the remaining bagels, but under no circumstances should the price fall below $1.00 per dozen.
B. Lower the price of the remaining bagels, even if the price falls below $1.00 per dozen.
C. Starting tomorrow, lower the price on all bagels so they will all be sold earlier in the day.
D. Throw the bagels away and produce 8 fewer dozen bagels tomorrow.

Of the roles commonly found in the development, maintenance, and compliance efforts related to a policy and standards library, which of the following has the responsibilities of directing policies and procedures designed to protect information resources, identifying vulnerabilities, and developing a security awareness program?

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Swathmore clothing corporation grants its customers 30 days' credit. the company uses the allowance method for its uncollectible accounts receivable. during the year, a monthly bad debt accrual is made by multiplying 3% times the amount of credit sales for the month. at the fiscal year-end of december 31, an aging of accounts receivable schedule is prepared and the allowance for uncollectible accounts is adjusted accordingly. at the end of 2012, accounts receivable were dollar 586.000 and the allowance account had a credit balance of dollar 50,000. accounts receivable activity for 2013 was as follows: the company's controller prepared the following aging summary of year-end accounts receivable: prepare a summary journal entry to record the monthly bad debt accrual and the write-offs during the year. (if no entry is required for a particular event, select "no journal entry required" in the first account field.) prepare the necessary year-end adjusting entry for bad debt expense. (if no entry is required for an event, select "no journal entry required" in the first account field.) what is total bad debt expense for 2013? calculate the amount of accounts receivable that would appear in the 2013 balance sheet?