I think the answer is rating scale test! hope this helped 
        
                    
             
        
        
        
Because if everyone went and had the same job no one else would know how to do the other jobs causing our entire economy to fail and entire city’s failing too.
        
             
        
        
        
Answer:
Forgery or Alteration Coverage Form. 
Explanation:
The travel agency loss would be covered under Forgery or Alteration coverage form. 
Under Commercial Crime insuring agreement, It insures an individual or business against the forgery or alteration of financial instruments e.g promissory notes, drafts, and checks with respect to payment of a sum of money that was made or drawn by the insured or anyone acting on his/her behalf such as next of kin. 
 
        
                    
             
        
        
        
Answer:
all the given figures are wrong but i explained the correct procedure.
Explanation:
INCOME STATEMENT
Fees earned                            17400
Expenses:  
Depreciation expense      1300  
Insurance expense      400  
Supplies expense              3800     5500
Net Income                               11900
Therefore, The Net income for the period is $11900.
 
        
             
        
        
        
Answer:
$12,600
Explanation:
Annual Dividend to preferred stock = $1,140,000 × 7%
                                                            =  $79,800
A schedule of preferred stock dividend in Arrears is as follows :
                Dividend              Paid                Arrears
2016        $79,800           $54,000           $25,800
2017        $79,800           $54,000           $51,600
2018        $79,800           $131,400                 0
Dividends of $131,400 has to be paid in 2018 to cover all the arrears.
Principle : Preference dividends (and their arrears if cumulative) are paid first before dividends distribution to common stock holders.
Common Stock Holders receive the remaining amount of dividends of $12,600 ($144,000 - $131,400)