Answer:
Option (b) is correct.
Explanation:
Unrealized Gain(Income):
= Fair Value of the stock - Book Value of stock
= $20,000 - $16,000
= $4,000
Therefore, the journal entry is as follows:
October 31,
Investment - Available for sale securities A/c Dr. $4,000
To Unrealized Gain-Income $4,000
(To record the unrealized income)
Answer:
The disadvantages of implementing HACCP are increased production and supervisory cost, and availability of staff time is less for other tasks, cost of implementation and reduced flexibility in production process and introduction of new process. The lack of understanding about HACCP, lack of time, staff turn over, employee motivation and lack of personal training are the main barriers of implementation.
Explanation: