What is the key difference between a transaction account (checking) and a time deposit (savings, CD, etc.)?

Luis and rosa, citizens of costa rica, moved to the united states in year 1 where they both lived and worked. in year 3, they provided the total support for their four young children (all under the age of 10). two children lived with luis and rosa in the u.s., one child lived with his aunt in mexico, and one child lived with her grandmother in costa rica. none of the children earned any income. all of the children were citizens of costa rica. the child in mexico was a resident of mexico, and the child in costa rica was a resident of costa rica. how many total exemptions (personal exemptions plus exemptions for dependents) may luis and rosa claim on their year 3 joint income tax return? a. 6 b. 5 c. 4 d. 2

On february 3, smart company sold merchandise in the amount of $5,800 to truman company, with credit terms of 2/10, n/30. the cost of the items sold is $4,000. smart uses the perpetual inventory system and the gross method. truman pays the invoice on february 8, and takes the appropriate discount. the journal entry that smart makes on february 8 is:

You decide that structural changes must be made at holden evans immediately to deal with the additional product lines. equipment and employees will have to be moved around to optimize production of all of the products in house. this shouldn't be too difficult because many of the vitamins and supplements are produced using similar processes. you have several options available to facilitate this process. which of the following methods do you think is the best choice? select an option from the choices below and click submit. because the changes may result in the loss of several key employees, you hire outside consultants who specialize in hr law. this way any employee terminations will not result in lawsuits. you select an outside consulting firm that your company has never worked with before, but it has a reputation for using new technology in product lines that are similar to yours. you select several trusted managers to facilitate the transition of operations from overseas. these individuals can gather information and also smooth any rough spots that may occur.