Answer:
Calculations below
Explanation:
beginning cash balance	$    26,000
Add; Cash receipts         $ 105,000
Total cash available         $ 131,000
Less: Cash disbursments	$ (94,000)
Excess (Deficieny) of cash available over disbursments	$    37,000
Borrowings ($70,000-$37,000)	$    33,000
Ending cash balance	$    70,000
 
        
                    
             
        
        
        
Answer:
Dr Allowances for sales returns     $600
Cr Sales refund payable                             $600
Being increase sales refund estimate
Explanation:
The sales refund account is liability account that should naturally have a credit balance.
In the current period the balance in the sales refund payable account should be $900 in total,but there is a balancing credit amount already in the account,intuitively, the amount needed to raise the balance in the account to $900 is $600.
The necessary entries required for the sales refund payable is shown below:
Dr Allowances for sales returns     $600
Cr Sales refund payable                             $600
Being increase sales refund estimate
There is no adjusting entry to accounts receivable as that deals with receipt  of cash from sales transactions and not the actual sales transactions.
When the refund is eventually settled with cash, a debit is posted to sales refund payable and a credit to cash account
 
        
             
        
        
        
Option C, Transactional leaders do not focus on worker input regarding assigned goals.
<u>Explanation:
</u>
Transactional leadership is an essential component of the Full Range Leadership model and a leadership style focussed on oversight, organization, and performance.
A number of senior military personnel, CEOs of large global companies and NFL trainers are regarded as transactional leaders. Transactional management also works efficiently in police agencies and first responders.  
Transactional leaders use rewards and penalties to get their followers to respect them. Furthermore, transaction leaders don't care in relation to transition management for the welfare of workers they are foreign motivators that give the followers’ minimal adherence.
Examples of few transactional leaders: Vince Lombardi, Bill Gates and Howard Schultz.