I believe the answer is: Injury
Risk refers to the danger or negative outcomes that arise when we decided to follow a certain decision.
From the options above, taxes and rent are considered as Obligations rather than a risk. 
And insurance is considered as risk management, not the risk itself.
        
             
        
        
        
The earnings in a cooperative are shared with member owners.  The cooperative societies distribute the profits to its members based on the business transacted with the Cooperative society.
 
        
                    
             
        
        
        
Answer: Participation strategy  
  
Explanation: Participation strategy refers to the strategy in which the management tries to make all the individuals in a group to collectively work for the accomplishment of a goal. It refers to associate the workers in an objective to give them a sense of superiority and belongingness towards that goal. 
In the given case, Gilbert is trying to make the employees to fell the awareness towards the project by taking their ideas ans suggestions into consideration. 
Hence from the above we can conclude that the correct option is E.
   
 
        
                    
             
        
        
        
Answer:
B) $617,000
Explanation:
Issuance capital of 500,000 shall remain constant. Out of the current year net earnings 25000 we are paying 2000 as dividend so, that adds to the owners equity = 23000.
Total liabilities = total assets = 500000 + 23000 + 94000 = 617000