Answer:
The answer is option (A) The transformation of an idea into a new product or process.
Explanation:
An invention can be described as the procedure which an idea is transformed into a process or new product. An invention can also be the recombination and modification of an existing product or process
The first step in inventing a product is to have an idea of what the product is and the problems that it would solve. Subsequent steps include patenting the Invention and making the invention a reality.
Answer:
the amount of dividends received by the common stockholders in 2017 is $91,000
Explanation:
Holders of Common Stock receive their dividends after Holders of preferred stock have received their share.This is because the Holders of preferred stock have first preference over Holders of Common Stock
Note : The Preference Shares are non-cumulative. Meaning that any dividends arrears will not be accumulated in other years.
<u>Calculation of Dividends attributable to common stockholders</u>
Dividend Declared and Paid - 2017 $156000
<em>Less</em> Preference Dividend(13000×100×5%) ($65,000)
Dividends attributable to common stockholders $91,000
Walk, trolly (if in a city) Or cab, even a bicycle would do.
