The numerator of the return on common stockholders' equity is net income minus preferred dividends.
Option d
<u>Explanation:</u>
Return on common stockholders' equity which is also named as return on equity (ROE) ratio evaluates the accomplishment of a company in resulting income for the benefit of common stakeholders.
<em>Use of return on equity:</em>
- Isolates common equity returns
- Can be used to evaluate dividends
- Evaluates the use of capital by the management
It is calculated by income available for stockholders divided by the total number of common stock and is expressed or represented in percentage. Income available for common stockholders can be arrived by reducing preference dividends from Net income.
That is, 
Hence, net income minus preferred dividends is the right answer.
Telemarketing is highly effective even though most people will respond rudely or just hang up. But in the hundreds of calls a call rep. makes a day there will always be a few that get hooked on the spiel. I don't think anything can be done to improve the image other than not call during evening hours when it is most disruptive.
Answer:
selling expense
Explanation:
The cost which is charged to manufactured a product is known as product cost
Plus product cost is a combination of direct material; direct labor and indirect cost i.e indirect material and indirect cost
In mathematically,
Product cost = Direct materials cost + Direct labor cost + manufacturing overhead cost
The indirect cost is also known as manufacturing overhead cost.
The cost which is charged to manufactured a product is known as product cost
The Nazi soldiers were given order to shoot anyone who could not keep up with the march. Those who escape shooting would probably be trampled upon by the moving multitude. <span />
The answer is C. Email Etiquette
