On April 1, 2012, Allen Company signed a $100,000, one-year, 6 percent note payable. At due date, March 31, 2013, the principal and interest will be paid. Interest expense and interest receivable should be reported on the income statement (for the year ended December 31, 2012) as .

A) $6,000.
B) $3,000.
C) $4,500
D) $1,500

Sunset foods relies on a highly centralized functional structure to ensure consistency in the quality and taste of its products and to drive down costs via process innovations. however, as a consequence of its highly compartmentalized structure, the firm has found it difficult to transfer information and ideas from one department to the next. with the launch of its new line of breakfast foods coming up, how can sunset improve its ability to collaborate without sacrificing the benefits of its current structure