I'm pretty sure it is interest
        
             
        
        
        
Answer:  making sure customers are satisfied
                                                   
Explanation: In simple words, service orientation refers to the mindset in the organisation under which all employees within work for a sole objective, that is, customer satisfaction. 
Such behavior is implemented by the top management and requires continuous efforts. The domain of applicability of such behavior is after the sale is made. 
This behavior is developed by the organisation to make sure that their market share remains constant and existing customers do not shift their demands. 
  
        
             
        
        
        
Answer:
An unrealized holding gain of $28 million in 2019.
Explanation:
At the financial year-end, the company have to reevaluate the investment to recognize the gain or loss.  
If the fair value is higher than actual investment, the company gain and vice versa it lost.
In this scenario, the fair value adjustment = the valuation on 31st December – purchased value = $150 million - $132 million = $28 million.
Because this step is just an approach to record new valuation of investment, then it’s consider unrealized.
In short, Phillips Corporation should first update the fair value adjustment of $28 million on December 31 2021
 
        
             
        
        
        
Answer:
$352,500
Explanation:
Development costs incurred prior to June 30, 2021 must be expensed, they cannot be capitalized. 
Capitalized R&D costs = $1,410,000
External use software (software intended to be sold to third parties) should be amortized using straight line amortization (4 years in this case):
amortization expense = $1,410,000 / 4 = $352,500