Answer:
Bad Debt Expense ($40,000 - $3,200)  $36,800
            To Allowance for Doubtful Accounts   $36,800
(Being the bad debt expense is recorded)
Explanation:
The adjusting entry is shown below:
Bad Debt Expense ($40,000 - $3,200)  $36,800
            To Allowance for Doubtful Accounts   $36,800
(Being the bad debt expense is recorded)
For recording this we debited the bad debt expense as it increased the expenses and credited the allowance for doubtful debts as it decreased the value of the assets 
And since there is a credit balance so the same is deducted from the account receivable 
 
        
             
        
        
        
Answer: Option (C) 
Explanation:
The known key difference in between the leading and lagging strand can be described as that leading strand is referred to as DNA strand, that tends to  grows continuously during the process of DNA replication on the other hand  lagging strand is known as DNA strand, which tends to grow discontinuously by formulating the segments referred to as the Okazaki fragments. 
 
        
             
        
        
        
Answer:
A: Refer the detail below
B: Refer the detail below
C: Refer the detail below
Explanation:
A. Definition of Supply
Supply is an economic term that refers to the quantity of a given product or service that suppliers are willing to offer to consumers at a given price level at a given period. Supply is positively related to price given that at higher prices there is an incentive to supply more as higher prices may generate increased revenue and profits
B. Non-price factors that will shift the supply curve
1. Producer input costs
2. producer expectation
3. The number of sellers.
C. Impact of Fountain Pens market
If the cost of production of fountain pens falls, producers can produce more goods by using the same amount of money. Therefore, the supply will increase and the supply curve will shift to the right.
 
        
             
        
        
        
Answer: 7.46%
Explanation:
The CAPITAL ASSET PRICING MODEL is a very useful tool for calculating a firm's Cost of Equity. 
The Formula is,
Rc = Rrf + b(Rpm)
Where,
Rc is the Cost of Equity
Rpf is the Risk risk free rate
b is beta
Rpm is the risk premium 
Plugging in the digits we have,
Rc = 0.0350 + 0.88(0.045)
= 0.0746
The firm's cost of equity from retained earnings based on the CAPM is therefore 7.46%