Hello there! 
The correct answer is option D- Cookie jar 
As always, it is my pleasure to help students like you! 
 
        
        
        
Answer: b
Under the accrual basis of accounting, expenses are matched with the revenues related to it and/or are reported when the expense occurs, and not just when the cash is paid. The company should record its earned revenue when services are rendered. Payment may come at a later date.
 
        
             
        
        
        
The date the board of directors votes to declare and pay a cash dividend is called the date of declaration. 
<h3>What does the declaration date mean?</h3>
A declaration date refers the date on which the board of directors of a company announces the next date of dividend payment. The board of directors of a company announces a cash dividend on a declaration date, which involve paying a certain amount of money per common share. 
A declaration statement is issued that mainy includes the details such as the size of the dividend, the record date and its payment date.
Basically, the date on which the directors vote to declare and pay a dividend is called the declaration date.
Learn more about declaration date here:-
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Answer:
Journal entry
Explanation:
Before passing the journal entry we need to do the following calculations
Uncollected amount is 
= $4,400 × 50%
= $2,200
Uncollected amount is 
= ($4,400 - $2,200) × 0.03
= $2,200 × 0.03
= $66
So, the total amount is 
= $2,200 + $66
= $2,266
Now the journal entry is 
Bad debt expense $2,266
         To Allowance for uncollectible accounts $2,266
(Being the uncollectible account is recorded)
 
        
             
        
        
        
Tax helps in stablising the price of product ; because tax is added to the price of product as value added that's why increase in tax system also increases in price of product; also businessmen needs to pay tax from their profit.