Customer feedback and Strategic Themes are two inputs to the solution vision.
A high-level architectural plan that addresses present company needs is a solution vision. These requirements include the architectural layer changes. As modifications in architecture are never the intended goal alone, it always has business benefit.
The Vision provides a summary of the developed Solution's potential future state. It reflects the features and capabilities that have been offered to address the needs of customers and stakeholders.
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Cds are time deposits that you can close before the term ends but might pay early penalty for withdrawing early. Cds vary with the financial institution. I would say a savings account
        
             
        
        
        
The focus of a blue ocean strategy is on lowering the economic value created, whereas a cost-leader focuses on increasing the economic value created.
        
             
        
        
        
Beginning balance 10000
Add service on account 50000
Less ending balance 12000
Received from customers 
10,000+50,000−12,000=48,000
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Answer:
                                        Journal Entries
Date         Account Titles and Explanation      Debit       Credit
April 30   Salaries expenses                             $4,800
                  ($12,000/5) * 2
                         Salaries payable                                         $4,800
                   (To record the Accrual of salaries expense)
May 30      Salaries Expenses
                    ($12,000/5)*3                                   $7,200
                    Salaries payable                              $4,800
                            Cash                                                           $12,000
                     (To record the payment of salaries expenses)