Options are:
A)	reaction
B)	behavioral
C)	learning
D)	results
Answer:
Option D Results level of training
Explanation:
According to the Kirkpatrick's Four-Level Training Evaluation Model, the level at which the organization starts benefiting from the employees learning is the level four which is also known as Result level. At the Result level, the individual and the organization both realize gain due to the company's investment on learning of the employee. So in this case, the employees has generation value of $100,000 due to reduced accidents and lead time. It best decribes the level 4 which is Result Level of training evaluation model.
 
        
             
        
        
        
C. cash borrowed from a credit card account
        
                    
             
        
        
        
D. Investment income is not included in gross income calculations.
        
                    
             
        
        
        
Answer:
C. Survival.
Explanation:
Given that Survival in terms of the business firm means that a firm in business survival level often results to reducing the cost of operation as much as possible, including reducing workers, keeping more cash, rather than working towards the growth of the business firm, and many more so as not to enter into insolvency.
Hence, SURVIVAL anxiety is the feeling that unless an organization makes a change, it is going to be out of business or fail to achieve some important goals.
 
        
             
        
        
        
Answer:
Please find the income statement below;
Explanation:
<u>Single step Income statement</u>
Revenues
Net sales              2,419,200
Interest revenue        39,300
<em>Total revenues                                2,458,500</em>
Expenses
Cost of goods sold      1,464,600
Admin. expenses            216,400
Selling expenses            294,800
Interest expense               46,000
<em>Total expenses                                   2,021,800</em>
<em><u>Net Income  </u></em><em>                                         </em><u><em>436,700</em></u>