At one of the new campuses of Wild Oak Community College, administrative staff members are trained on a number of jobs including general student registration procedures, advising, counseling, computer support, and faculty assistance. Although Christy usually registers students and Sam usually advises students, they can easily switch roles and help each other out during busy times. They can also be called into a classroom to assist an instructor troubleshoot a computer issue. Unlike other College's where lines are long and students must come back several times in order to be served, at Wild Oak, you never hear someone say, "It's not my job!" This campus has successfully implemented . A. job simplification B. job rotation C. job enlargement D. a self-managed team

Eliminating entries (including goodwill impairment) and worksheets for various years on january 1, 2013, porter company purchased an 80% interest in the capital stock of salem company for$850,000. at that time, salem company had capital stock of $550,000 and retained earnings of $80,000.differences between the fair value and the book value of the identifiable assets of salem company were asfollows: fair value in excess of book valueequipment$130,000land65,000inv entory40,000the book values of all other assets and liabilities of salem company were equal to their fair values onjanuary 1, 2013. the equipment had a remaining life of five years on january 1, 2013. the inventory was sold in2013.salem company’s net income and dividends declared in 2013 and 2014 were as follows: year 2013 net income of $100,000; dividends declared of $25,000year 2014 net income of $110,000; dividends declared of $35,000required: a. prepare a computation and allocation schedule for the difference between book value of equity acquired andthe value implied by the purchase price. b.present the eliminating/adjusting entries needed on the consolidated worksheet for the year endeddecember 31, 2013. (it is not necessary to prepare the worksheet.)lo6lo1