Which of these guidelines helpful to maximizing the effectiveness of a brainstorming session is defined as, "Participants are encouraged to exchange ideas, further develop those ideas during the session, and to respect the opinions of others"? a. Respectful communication. b. Quantity of idea generation. c. Suspension of criticism. d. Freedom of expression.

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