Answer:
option (b) $4,200 gain
Explanation:
Data provided in the question:
Par value of outstanding bonds  = $119,000
Carrying value of the bonds = $108,700
Price at which bond is called = $104,500
Now,
Gain on the retirement is calculated using the relation as;
Gain on retirement 
= Carrying value of Bonds - Price at which bond is called
= $108,700 - $104,500
= $4,200
Since, the result is positive, therefore a gain will be recognized
Hence, correct answer is option (b) $4,200 gain
 
        
             
        
        
        
Answer:
In short, sustainability in business refers to the effect that companies have on the environment or society. A sustainable business strategy aims to positively impact one or both of those areas, thereby helping address some of the world's most pressing problems, such as climate change and income inequality.
Explanation:
yeah
 
        
             
        
        
        
Answer:
A) The issuance of bonds on December 31, 2016.
Dr Cash 104,031
     Cr Bonds payable 96,000
     Cr Premium on bonds payable 8,031 
B) The first interest payment on June 30, 2017.
Dr Interest expense 3,517
Dr Premium on bonds payable 803
     Cr Cash 4,320
C) The second interest payment on December 31, 2017.
Dr Interest expense 3,517
Dr Premium on bonds payable 803
     Cr Cash 4,320
 
        
             
        
        
        
Answer:
B. A strategic action because such a large plant expansion will require a major commitment of resources.
Explanation:
There are two major forms of action in business decision making: strategic and tactical. Strategic action deals with decision that require major planning and investment of resource. Strategic actions have long term implementation and effect and are difficult to reverse. 
Tactical actions, on the other hand, are flexible and involves actions taken on short term basis. Tactical actions are majorly bye-product of strategic decision.
On this note, Circus Aircraft`s  decision to double its plant capacity over the next two years is a strategic action because such a large plant expansion will require a major commitment of resources. And the action will not easily reversible.
Other options in the question are not totally right.