The information that the statement columns in the end-of-period spreadsheet mean to the accountant is the accounts have not been updated and a net income of $41,388. The correct option is b and c.
<h3>Who is an accountant?</h3>
An accountant is a person who manages and calculates the accounts or finance of a company, a firm, or a person. He calculates the capital of the person, manage taxes and give advice about the finance of the person.
Given that, debits are $26,754 and credits are $68,142. If we subtract the debit from the credit. We see a net income of $41,388.
Thus, the correct option is b. the accounts have not been updated. c, net income of $41,388.
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Answer: B. Job performance
Explanation:
Job performance simply means the level to which the job responsibilities of an employee is being successfully fulfilled by the person.
Since the factors being evaluated are the amount of time that the trainer spends with each of his trainees, the coverage of key points, his success rate in turning out trained salespeople within the amount of time allotted etc, then it can be infer that his job performance is being evaluated.