During the fiscal year ended June 30, 2009, the city of Moorhead constructed a new courthouse which was budgeted to cost $5,000,000. Moorhead used a capital projects fund to account for the construction activities. In July of 2008, a bid was accepted from Diamond Construction to build the courthouse for $4,800,000. On June 15, 2009, Diamond completed construction and submitted a bill to the city for $4,900,000. The city accepted the bill and paid Diamond all of the amount owed, except for a 10 percentage retainage.

On the statement of revenues, expenditures, and changes in fund balance prepared for the capital projects fund for the year ended June 30, 2009, expenditures should be reported at:

A. $4,900,000.
B. $4,800,000.
C. $4,410,000.
D. $4,320,000.

Which of the following is the least effective way to reach a potential sales prospect? referral cold call direct mail personal visit

Jade international is a highly diversified global firm with headquarters in new jersey. it manufactures a variety of products ranging from home security systems to automotive components. jade's 100,000 employees work at facilities located in more than 60 countries around the world. jade frequently sends american managers overseas to manage the firm's foreign facilities. the hr department is considering the idea of redesigning jade's expatriate support services program.which of the following, if true, best supports jade's decision to provide assistance to trailing spouses in finding jobs overseas? a) jade puts great emphasis on promoting the role of women in global management.b) the majority of jade's expatriate managers have long-term international experience.c) jade has lost a significant chunk of its global cadre in the recent past owing to its failure to offer feasible options to address the dual-career couples dilemma.d) female managers at jade have reported discriminatory treatment while on overseas assignments.

In the fall, jay thompson decided to live in a university dormitory. he signed a dorm contract under which he was obligated to pay the room rent for the full college year. one clause stated that if he moved out during the year, he could sell his dorm contract to another student who would move into the dormitory as his replacement. the dorm cost was $5000 for the two semesters, which jay had already paid a month after he moved into the dorm, he decided he would prefer to live in an apartment. that week, after some searching for a replacement to fulfill his dorm contract, jay had two offers. one student offered to move in immediately and to pay jay $300 per month for the eight remaining months of the school year. a second student offered to move in the second semester and pay $2500 to jay. jay estimates his food cost per month is $500 if he lives in the dorm and $450 if he lives in an apartment with three other students. his share of the apartment rent and utilities will be $404 per month. assume each semester is 4.5 months long. disregard the small differences in the timing of the disbursements or receipts. what is the cost of the cheapest alternative?