Two companies that operate from the same building have a conflict over the space available for their employees to have lunch during lunch hours in the building's cafeteria. they fail to resolve the conflict, and the company that pays more rent gets the benefit of using the cafeteria during lunch hours. the other company is forced to ask its employees to use the cafeteria outside of lunch hours. this scenario best exemplifies

Pear co.’s income statement for the year ended december 31, as prepared by pear’s controller, reported income before taxes of $125,000. the auditor questioned the following amounts that had been included in income before taxes: equity in earnings of cinn co. $ 40,000 dividends received from cinn 8,000 adjustments to profits of prior years for arithmetical errors in depreciation (35,000) pear owns 40% of cinn’s common stock, and no acquisition differentials are relevant. pear’s december 31 income statement should report income before taxes of