Answer:
d. $249,000
Explanation:
cost of goods available for sale 
= $45,000 + $195,000 - $6,000 + $15,000
= $249000 
Therefore, The cost of goods available for sale was $249000.
 
        
             
        
        
        
Answer:
C. Debit Service Fee Expense for $6
Explanation:
McGregor only uses the services of the Credit Card company for their own activities, therefore, aside from the income of the service provided of $200, the credit card company will charge McGregor for the use of credit card services by the customer.
As such, since it is the decision of the customer to pay with a credit card, then the customer must bear the service fee expense of 3% of the cost of the service which is $6. Hence, Option C is correct. It means aside the $200 for the service, there is a need to debit service fee expense for $6
Option D is wrong because only $200 is service revenue, it has to be clearly stated that the 3% of $6 is different from the service revenue and should be debited as service fee. 
If the customer is reluctant to make the payment, then there is an allowance to pay cash instead of using the credit card service.
 
        
             
        
        
        
Answer:
The Answer is Capital.
Explanation:
In Economics, we identify that there are 4 main factors that contribute to the production, we call them "factors of production" and they are,
- Land: Not just "land" but also includes all the natural resources that could be extracted and used for any production purposes.
- Labor: Mental and physical efforts carried out by humans in the production process.
- Capital: Assets or anything  that can enhance/boost the ability to produce. Usually, these are generated or created as a result of human interventions and efforts.
- Entrepreneurship: the set of skills required to coordinate and manage the process of production successfully.
So, under which category of factors that the computers fall under? Simple right? Its 3.Capital! because they are assets that are created by humans to aid in enhancing the production capabilities!
 
        
             
        
        
        
The GIM suggested for the 14-unit property is 8.
Data and Calculations:
                                             16 units      12 units        4 units
Selling price                   $1,200,000  $960,000   $480,000
Gross income                    $150,000  $120,000      $48,000
Gross Income Multiplier               8               8                  10
A 14-unit apartment building's suggested GIM = 8                  
A property's gross income multiplier (GIM) measures the property value by dividing the property's sale price by its gross annual rental income.
Thus, the GIM suggested for the 14-unit property is <em>8.</em>
Learn more: brainly.com/question/14477119