Answer:
Devil's advocacy.
Explanation:
Devil's advocacy is defined as a person who pretends in a discussion. He/she pretends to be against an idea or plan many people support so as to make people discuss it in more detail. Here Rosana uses devil's advocacy on Henry by telling him to criticize the group's discussion.
 
        
             
        
        
        
Answer:
Bad debt expense (w/o allowance) = $2,875
Bad debt expense ( with allowance) = $2,675.
Explanation:
According to the scenario, the given data are as follows:
Net credit sales = $115,000
Uncollectible percentage = 2.5%
So, we can calculate the bad debt expense without Allowance for doubtful accounts by using following method:
Bad debt expense ( W/o allowance) = $115,000 × 2.5%
= $2,875
After Allowance for doubtful expense 
Bad debt expense = $2,875 - $200
= $2,675
 
        
             
        
        
        
Answer:
 The amount of the adjusting entry for bad debts at December 31 is C. $91,000
Explanation:
Adjustment entry is made on changes on the amount of provision for doubtful debts.
Increase in amount of  provision for doubtful debts increases the expenses in income statement.
Decreases in amount of  provision for doubtful debts decreases the expenses in income statement.
Allowance for Doubtful Accounts Balance  $35,000 (cr)
Allowance during th year                             $126,000
Increase in Allowance                                   $ 91,000
$ 91, 000 increase in allowance for doubtful debts increases the expenses in Income Statement
 
        
             
        
        
        
Answer:
Option D) The company’s depreciation expense declined.
Explanation:
It happens  because when company´s depreciation decrease you have less cost of sales and an improvement in the Gross Margin and hence in the Net Income, but this enhancement in the Net Income has an opposite effect on Net Cash because less depreciation means less total cash, 
Total Cash it's defined by Net Income plus Depreciation, a less Depreciation means less Net Cash.