Answer: All of the above 
Explanation:
The Lighting Design Personnel is in charge of the designing, the installation, and the operation of lighting and every other special electrical effects.
Such person must understand environmental, cost, and associated benefits of energy-efficient lighting. Also, he or she must be bake to recognize when specialized knowledge is necessary and also estimate energy cost savings 
Therefore, the correct option is all of the above.
 
        
             
        
        
        
Answer:
correct option is B: $29,000
Explanation:
given data 
apartments = 15
family homes = 45 
office buildings = 25 
pay for cleaning staff =  $12.50/hour
solution
we get here Total Budgeted hours that is 
type                      Number     Hrs/Clean      No of Cleans    Total Hours
Apartments           15                  4                    4                      240
Homes                   45                 6                    4                      1080
Office                     25                10                    4                     1000
Total Budgeted hours need per month                                2320
Budgeted cost per month that is 12.50/hrs so it will           29000
so correct option is B: $29,000
 
        
             
        
        
        
Answer:
b. Liabilities are understated by $4,167 accrued interest payable
Explanation:
 
        
             
        
        
        
Answer: 1. D) Assets are understated
2. D) Car dealers
Explanation:
1. The shipping costs to bring Inventory into a business are known as Carriage Inwards. This amount is to be debited with the Inventory as it is considered to be part of the cost of acquiring the inventory. By not putting this cost with the inventory, ABC is undervaluing the inventory account which is an Asset account. The Assets are therefore understated. 
2. The Specific Identification Method of inventory valuation is based on each individual unit purchased or sold. It does not group items and tracks each item from the moment it is purchased to the moment it is sold so the cost of the specific inventory is known. This method is used more often by businesses that deal with easily identifiable items such as Jewellers and Car dealers because each car is big enough to be tracked individually. 
 
        
             
        
        
        
Answer:
 The amount of the adjusting entry for bad debts at December 31 is C. $91,000
Explanation:
Adjustment entry is made on changes on the amount of provision for doubtful debts.
Increase in amount of  provision for doubtful debts increases the expenses in income statement.
Decreases in amount of  provision for doubtful debts decreases the expenses in income statement.
Allowance for Doubtful Accounts Balance  $35,000 (cr)
Allowance during th year                             $126,000
Increase in Allowance                                   $ 91,000
$ 91, 000 increase in allowance for doubtful debts increases the expenses in Income Statement