The following items appear on the adjusted trial balance of Barker Company: Fees Earned 18,791
Rent Expense 4,600
Wages Expense 5,678
Dividends 440

Which of the following will be included in the second closing entry?

a. Credit to Retained Earnings for $440.
b. Debit to Retained Earnings for $18,791.
c. Credit to Dividends for $440.
d. Credit to Retained Earnings for $18,791.

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The law of demand is the assertion that ?

At the end of the week, carla receives her paycheck and goes directly to the bank after work to make a deposit into her savings account. the bank keeps the required reserve and then loans out the remaining balance to a qualified borrower named malik as a portion of his small business loan. malik uses the loan to buy a tractor for his construction business and makes small monthly payments to the bank to payback the principal balance plus interest on the loan. the bank profits from a portion of the interest payment received and also passes some of the interest back to carla in the form of an interest payment to her savings account. in this example, the bank is acting