Answer: Change in lifestyle
Explanation:
 The lifestyle of current day mom's is very different from what was obtainable in the past, therefore manufacturers need to adjust their products to suit the new lifestyle of current day mom's. Lifestyle here means the behavior, likes and dislikes of current day mom's.
 
        
                    
             
        
        
        
To record the dividend declaration
   Ordinary Share Capital   $90000
          Dividend Payable         $90000
to record payment
     Dividend Payable         $90000
            Cash                            $90000
The amount is derived from the shares issued and outstanding so, the 190000 issued is deducted by 10000 treasury shares because treasury shares are reacquired by the company so it is not an outstanding share, then just multiply the answer with the dividend per share to arrive at $90000
190000-10000shares * $.50 =$90000
        
                    
             
        
        
        
Answer:
a)
Pre-tax Cost Of Debt = 7.64%
b) 
Tax Rate = 40%    
Post Tax cost of debt = 7.33% * (1 - 40%) = 4.58%  
So Post Tax cost of Debt = 4.58%
Explanation:
Bond Par Value =  12,900,000  
Bond Market Price 93% of face value = 11,997,000  
Years To maturity = 5.00  
Annual Interest 5.9% = 761,100
Formula = [Annual Interest + (Par Value-Market Value) / Years to Maturity] / [(Par value+Market Price*2)/3]
Year To Maturity = [761100 + (12900000 - 11997000) / 5] / (12900000 + 2*11997000) / 3
Year to maturity = 7.33%
 
        
             
        
        
        
Answer:
An office
Explanation:
an office  is the best option on this list.