Answer: confidentiality agreement (CA)
 
        
             
        
        
        
Answer and Explanation:
The Journal entry is shown below:-
Cash A/c Dr, $20,000  
Accounts Receivables A/c Dr, $140,000
($145,000 - $5,000)
Inventory A/c Dr, $101,700  
Equipment A/c Dr, $81,200.
      To Allowance for doubtful Accounts $4,400
      To Payne's Capital A/c $338,500
(Being assets contributed by partner in business is recorded)
For recording the assets contributed by partner in business we simply debited the cash account, accounts Receivables, Inventory and Equipment as increase the assets while we credited the Allowance for doubtful Accounts as it decreasing the assets and Payne's Capital as increasing the stockholder equity.
 
        
             
        
        
        
The system of checks and balances is an important part of the Constitution. With checks and balances, each of the three branches of government can limit the powers of the others. This way, no one branch becomes too powerful.
        
                    
             
        
        
        
Answer:
O A. allows us to compare the values of goods and services.
Explanation:
Money has three primary functions which include a medium of exchange, unit of account,  and store of value.
As a unit of account, money is used to give value to other assets. In other words, money provides a medium through which assets and products are valued.  Money is divisible into smaller units which makes its application in valuation easy. 
The value of goods and services is expressed in monetary terms.  Buyers and seller, therefore, can determine how much is needed to transact.