Answer:
A
Explanation:
Accept and execute the order as given. Even though one may be inclined to think otherwise, or want to think otherwise. The right course of action is to accept the given request, and treat it as such. Because the couple owns the account together, and they both operate it. So, either of them can actually call the representative and give instructions to them to be carried out. 
 
        
             
        
        
        
The marketing of services differs from product marketing because of the four fundamental differences involved in services: services are intangible, inseparable, heterogeneous, and perishable
        
             
        
        
        
Answer:
To evaluate the choice, we have to calculate the present value of future cash flows and compare it with the cost. We use the following formula
     present value    =  C ×  [  ]
 ]
where 
                      C = yearly payments = 75000
                      i =  interest rate  = 8%
                      n = no. of years   = 15
put the given values in above equation, we get
        Present value = 75000 ×8.559478688
                                = 641,961
Since the present value of cash flow 641,961 is less than the cost 750,000, I would not recommend it.
If Interest rate = 5%, then:
Do the same procedure as above but take i=5%
         Present value = 75000 × 10.37965804
                                 = 778,474
Since the present value of future cash flows 778,474 is greater than the cost 750,000, I would recommend it.
 
        
             
        
        
        
Answer: Option D                                                   
 
Explanation:  A Negotiable Deposit Certificate  refers to a $100,000 initial face value deposit contract. These are lent by a bank and therefore can typically be offered on a highly liquid resale market,although before completion of maturity period they can not be cashed in.
An NCD is brief-term, varying from two weeks and a year. Cost will be charged at completion or the unit will be bought at a discount over its face value. Rates of interest are trad-able, and an NCD's yielding depends on the circumstances of the stock market.
Thus, from the above we can conclude that the correct option is D. 
 
        
             
        
        
        
Answer:
B. debit Notes Receivable for the face value of the note.
Explanation:
Whenever a note is receivable, it is an asset as the amount will be collected in the future, that is with exchange of such asset there is a benefit defined in terms of cash to be received by the the company.
Therefore, it will be a debit and not the credit.
Whenever a notes receivables with interest bearing element is received then the asset is carried at face value, that is recorded at face value. 
As the interest to be received is part of income and not asset, therefore, notes receivables will be recorded at face value.
The correct option is:
B. debit Notes Receivable for the face value of the note.