Hope this Helps idk if this is the answer but a person who works in a nursing home mostly be CNA's or RNA's
 
        
             
        
        
        
False.
The business wants to upgrade the phone system, not rebuy the same one.
        
             
        
        
        
Answer:
$25,300
Explanation:
The computation of the common shareholders received the dividend for the year 2021 is shown below:
Since in the year 2021, the dividend i.e. declared is $61,000
Now the preference shareholders dividend is 
= $510,000 × 0.07
= $35,700
So for common shareholders, the dividend would be 
= $61,000 - $35,700
= $25,300
 
        
             
        
        
        
Answer: Option A 
          
Explanation: In simple words, trade surplus refers to the economic condition under which a country's value of goods sold to other countries, that is, exports is greater than the value of goods it purchases from other countries ,that is, imports. 
Trade surplus is seen as a positive indicator of economic growth as a country in surplus will behaving more money to invest in public core services and wont be spending their tax collections on interest and loans taken by international assignations such as IMF or world bank. 
Hence from the above we can conclude that the correct option is A. 
 
        
             
        
        
        
TRAINING provides employees with specific, identifiable knowledge and skills for use in their present jobs