Answer:
B. E-mail marketing messages are effective in reaching the desired target market and result in low costs.
Explanation:
E-mail marketing is the act of sending customised mail advertising a product or service through the email address of targeted people.
Most times, corporate business or individual business owners form a mailing list from asking potential customers to input their email addresses for updates about the particular product or service.
This method of marketing is very effective because it is aimed at a target audience and is low cost. Each person that receives the advertising mail was at once point or another interested in that particular product or service. So, the mails don't get sent to people that have no interest in such product or service and because the audience is a target audience and in a mail listing, the cost is relatively cheap.
Final answer:
The option that states that E-mail marketing messages are effective in reaching the desired target market and result in low costs will be correct which is Option B.
Explanation:
The correct answer is B. E-mail marketing messages are effective as they help to reach the desired target market and result in low costs.
E-mail marketing messages have several advantages compared to mass media such as television or magazines. Firstly, e-mail marketing allows for targeted messaging, meaning that you can send personalized messages to specific individuals or groups of people who have expressed interest in your product or service. This helps ensure that your message reaches the right audience. Secondly, e-mail marketing is relatively inexpensive compared to mass media. Sending e-mails does not require printing, postage, or other traditional advertising costs, making it a cost-effective option for businesses.
Akira Takano, a marketing manager, is about to test the hypothesis that the sale of a particular product will increase exponentially if there is a $5 drop in the selling price of the product. Akira is involved in ________ research. A. causal B. constructive C. ethnographic D. descriptive
Answer:
casual
Explanation:
Causal analysis, also termed causal analysis, is the study of the links between causes and effects. In order to identify causal link, it is necessary to identify differences in the variables that are believed to trigger the shift in another variables and then calculate the differences in the other.
This form of study is very complicated and the investigator could never be entirely confident that there are hardly any other variables affecting the causal link, particularly when working with the perceptions and motives of individuals. There are also psychological factors far deeper than even the participant might not be conscious of.
Software (such as typical tax preparation software) which in essence interviews the user is following which user interface metaphor? a. Interview metaphor b. Collaboration metaphor c. Document metaphor d. Dialog metaphor
An HCI metaphor that compares communicating with a computer to having a conversation or dialog The user makes a request of the computer, and the computer responds. Hence option D is Correct .
What is Dialog Metaphor ?The screens that users will utilize and how they interact with other program components are defined by the revised boundary classes. Two metaphors are typically employed while creating user interfaces.
Dialog Metaphor is a method of user-system communication that involves the use of menus, function keys, or the entry of commands through a command line. Such a metaphor is frequently employed in the methodical approach to creating user interfaces that are displayed on terminals with character or text input.
System utilizing GUIs, or graphical user interfacesThese user interfaces are event-driven, meaning that they react when a user, let's say, hits a button. The user gets the idea that they are moving things around on the screen.
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The integrated cost leadership/differentiation strategy needs structural features that are partially centralized and partially decentralized, jobs that are semispecialized, and rules and procedures that call for some formal and some informal job behavior. True or false?
Answer:
true
Explanation:
An integrated cost leadership/differentiation strategy basically combines a cost leadership strategy (selling your products or services at a low cost) and a differentiation strategy (offering differentiated products or services). This way, the company offers differentiated products at the lowest possible price.
This strategy is very difficult to execute properly and successfully since generally differentiated products tend to be more expensive to produce than standard products.
Regulations could add to the cost of business because companies would have to spend money to meet regulatory guidelines.
True or False
Answer:
On Edg, the correct answer to this is true.
A company offering local telecommunications service combines resources with an international company that manufactures digital switching equipment to research a new type of telecommunications technology. This is an example of ________.A. joint diversification.
B. strategic alliance.
C. divestment.
D. global integration.
Answer:
A. joint diversification.
Explanation: Diversification by method of Joint Ventures, is a
Good way to diversify when it is
Uneconomical ( not economical from a single partner point of view) and risky to venture into it alone, the Puling power and competency of the two partners would provides more competitive strength and advantage. Foreign partners are needed for this kind of business ventures.
Answer:
The correct answer is B. strategic alliance.
Explanation:
A strategic alliance is an arrangement between two companies to undertake a mutually beneficial project while each retains its independence. In this case, the company make a strategic alliance with the international company .
Lyle’s manager just handed him a list of goals for the year. Because Lyle had no say in setting these goals, he isn’t sure that they are the right ones for him, and as a result, he isn’t very motivated to accomplish them.
Answer: Goal acceptance
Explanation:
Most times in organizations, it is the people in leadership positions who set and manage goals for the employees and it is rare for staff to be part of the goal setting process,
Such employees are sometimes not sure of what to do and how to achieve the goals. Such employees are not in charge of their own responsibilities. Employee goal acceptance is when employees are just part of the process when making decisions even though the goals are set by the management.
Answer:
Goal acceptance
Explanation:
Goals setting means outlining the desired objectives to achieved by a business or an organization for the period. Organizations usually set goals at the beginning of each period or year. This will guide them throughout the course of the period should their be any deviation from these set goals.
When goals are spelt out and cascaded to lower cadre, the surbodinate must take ownership of the goals related to him or her. There must be commitment to the attainment of these goals by the surbodinate.
Managers have a duty to help and guide surbodinates reasonably so that they can accept the goals and make it their own. Where goals are not clearly spelt out or are ambiguous, it is the duty of the manager to help simplify and make it clearer for his surbodinate.
It is also imperative that surbodinates are involved in goal settings. Their involvement would bring internalization and drive essential to the attainment of these goals.
A profit maximizing firm will hire inputs in combinations A. such that the marginal physical product per last dollar spent on each factor of production is equalized. B. that equate marginal revenue products of each input. C. that minimize the prices of inputs. D. that equate marginal physical products of each input.
Answer:
The correct answer is letter "A": such that the marginal physical product per last dollar spent on each factor of production is equalized.
Explanation:
The general concept of profit maximization relies on equalizing the marginal revenue to the marginal costs of a firm. The company selects the inputs necessary for production as well as the outputs that are likely to help to generate revenues at its maximum level. Inputs are hired in combinations when the last dollar spent on each input equals the marginal output.
Profit maximizing firms will hire inputs in combinations that equalize the marginal benefit from each input to its cost. This is not about minimizing input costs, but about maximizing the profit from each input.
Explanation:A profit maximizing firm will hire inputs in combination such that the marginal physical product per last dollar spent on each factor of production is the same (principle of equi-marginal utility) or the marginal revenue products of each input are the same. This means that the firm will balance the costs and benefits of each input in such a way that no change in the input mix can further increase profit. The idea is to get the most output from the least cost. It's not about minimizing the cost of inputs, but rather about equating the marginal returns of each input to the cost of that input. So the correct answers are options A and B. For example, if a firm finds that hiring an additional employee generates more additional revenue than it costs, then it is profitable to hire that worker. But if the additional revenue from hiring one more worker is less than the cost, then it is not profitable to hire that worker.
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Stan plans to invest $100,000 in either a risk-free bond or a portfolio of 100 stocks. If he buys the bond, it will be worth $107,000 at the end of one year, for a guaranteed return of 7 percent. Alternatively, he could put $1,000 each into 100 different stocks. Each stock has a 50-50 chance of being worth either $2,300 or $0 at the end of the year, so the expected return on each stock (and the whole portfolio) is 15 percent. Which of the following should make Stan more likely to invest in the stock portfolio?The stocks are uncorrelated with each other (r = 0).
Answer:
The stock investment is preferred
Explanation:
The bond give a holding period yield of 14% which is calculated thus:
holding period yield =(p1-p0)/p0+return of 7%
=(107,000-100,000)/100,000+7%
=7%+7%
=14%
The stock investment of 15% is preferred over the bond return of 14%,since the stock portfolio comprises of assets that are not correlated which implies adverse performance in one stock asset does not affect the performance of others,invariably the 15% return is near guarantee.
Allison, an HR Executive at BigMind Inc., must recruit suitable candidates from a list of 50 job applicants. Which of the following is a legally permissible criterion that Allison can use to make a hiring decision?A. EducationB. GenderC. AgeD. National origin
Answer:
A. Education
Explanation:
OPTION (A) is absolutely correct, because Allison can only make hiring decision of the fifty applicants by their education.
As we know that the interviewer is not suppose to question any of the interviewee regarding their personal information like what is your color, where is your national origin, what is you age, what is your religion, what is your gender and marital status and also the interviewee's sexual orientation.
Final answer:
Education is the only legally permissible and non-discriminatory criterion Allison can use for hiring decisions at BigMind Inc., as Gender, Age, and National origin are protected characteristics under U.S. federal laws enforced by the EEOC.
Explanation:
Allison, an HR Executive at BigMind Inc., can use several legally permissible criteria to make a hiring decision. Among the options provided, Education is the only criterion that is legally permissible and non-discriminatory. Criteria such as Gender, Age, and National origin are protected characteristics under federal laws administered by the U.S. Equal Employment Opportunity Commission (EEOC) and cannot be considered in hiring decisions unless they are bona fide occupational qualifications (BFOQs), which are rare exceptions.
For instance, it is illegal for employers to make hiring decisions based on age under the Age Discrimination in Employment Act, or on national origin under the Civil Rights Act of 1964. Therefore, Allison must ensure that the recruitment process is free from discrimination by focusing on job-related qualifications like education, relevant experience, and specific skills necessary for the job.
In a manufacturing company, the cost of factory labor consists of all of the following except __________.a. net earnings of factory workers. b. gross earnings of factory workers. c. employer payroll taxes. d. fringe benefits incurred by the employer.
Answer:
a. net earnings of factory workers
Explanation:
As the total factory cost is equal to the total direct material and plus the direct labour plus the factory overhead. The direct labour is involved in the production of the goods. And most of the labour production is needed to produce a minimum number of staffing to the production area and should be considered as an overhead cost with the unit of production. For an example of a worker is paid a free piece-rate wage this can be considered as direct labour for each unit of manufacturing.Final answer:
In a manufacturing company, the cost of factory labor includes net earnings, gross earnings, employer payroll taxes, and fringe benefits, but not the profits earned by the company, which are the outcome after labor and other production costs are accounted for.
Explanation:
In the context of a manufacturing company, the cost of factory labor includes various elements such as the wages and benefits paid to and on behalf of the workers. The cost of labor incorporates the net earnings of factory workers, gross earnings of factory workers, employer payroll taxes, and fringe benefits incurred by the employer.
However, the part of the costs that doesn't constitute a manufacturing labor cost is the profits earned by the company or any potential capital owners. Profits are what remain after deducting the cost of production, including labor, from the revenue generated by the sale of the goods. Therefore, profits are not a part of the labor cost; instead, they are an outcome of the production process that includes those labor costs.
The term wages in economics refers to the total compensation, which goes beyond mere cash payments to include various benefits. The cost of production in economic discussions is mainly centered around labor and wages. While tools, materials, and other resources are certainly part of manufacturing costs, they ultimately represent labor costs since their production also required labor.
Which of the following involves planning, implementing, and controlling the efficient and effective flow and storage of products and information from the point of origin to consumption to meet customers' needs and wants?
a. physical distribution
b. logistics management
c. supply-chain management
d. supply management
e. operations management
Answer:
The answer is option (B) logistics management.
Explanation:
Logistics management is a business term that describes the process of organizing the flow of product, information and resources from a starting point to the endpoint in order to meet or fulfill customers expectations.
In other words, logistics management is all about processes involved in the acquisition, storage, management and transportation of products, information and resources to their final destinations from the point of origin (starting point).
Dr. Wilson, an orthopedic surgeon worked for the Medical Group in Utah. He signed an agreement when hired to not "compete with the Group after leaving it for 2 years and within a radius of 5 miles." After leaving the group, and in violation of the covenant against competition, Dr. Wilson set up an orthopedic practice. The Medical Group did not replace Dr. Wilson with another orthopedic surgeon and none was practicing medicine within 35 miles. If the Medical Group sued to enforce the covenant, a court would rule in its favor.
A. True
B. False
Answer:
False
Explanation:
The reason is clear, that is the breach of the contract hasn't caused any harm to the medical group, because after the resignation of Dr. Wilson, Medical Group didn't had replaced Dr. Wilson with another Orthopedic Surgeon. As a result, the practicing of Dr. Wilson hasn't caused any financial loss to Medical Group. So the court will rule in the favor of Dr. Wilson.
Seadrill Engineering licensed software to oil-drilling firms for 5 years. In addition to providing the software, the company also provides consulting services and support to ensure smooth operation of the software. The total transaction price is $420,000. Based on standalone values, the company estimates the consulting services and support have a value of $120,000 and the software license has a value of $300,000. Assuming the performance obligations are not interdependent, the journal entry to record the transaction includes
Answer:
The multiple choices are:
a credit to sales revenue for $300,000 and a credit to unearned service revenue of $120,000.
a credit to service revenue of $120,000.
a credit to unearned service revenue of $120,000.
a credit to sales revenue of $300,000.
The correct option is A,credit to sales revenue for $300,000 and a credit to unearned service revenue of $120,000.
Explanation:
The revenue relating to the license of $300,000 has been earned since Seadrill Engineering has provided the software to the client but would render the consulting services in the future,hence the revenue relating to consulting would be deferred till the services are provided.
The correct option is A,credit to sales revenue for $300,000 and a credit to unearned service revenue of $120,000.
While the entire cash of $420,000 is debited to cash account
On January 1, 2020, TigerKing Corp. issued $930,000 face value, 6%, 5 year bonds. The bond interest is paid on June 30 and December 31. The bonds sold for $1,013,538. When the bonds were sold, the effective rate of interest was 4%. Under the effective-interest method, what formula would you use to calculate total interest expense?
Answer:
the formulas used to calculate the interest expense:
interest amortization = (bond's market price or carrying value x effective interest) - (bond's face value x coupon rate) = premium on bonds payable (it is negative, so you must debit it)
interest expense = coupon rate + premium on bonds
in this case, the interest expense used to record the first and second coupon payments:
first coupon payment
($1,013,538 x 2%) - ($930,000 x 3%) = $20,271 - $27,900 = -$7,629
interest expense = $27,900 - $7,629 = $20,271
June 30, 2020
Dr Interest expense 20,271
Dr Premium on bonds payable 7,629
Cr Cash 27,900
second coupon payment
($1,005,909 x 2%) - ($930,000 x 3%) = $20,118 - $27,900 = -$7,782
interest expense = $27,900 - $7,782 = $20,118
June 30, 2020
Dr Interest expense 20,118
Dr Premium on bonds payable 7,782
Cr Cash 27,900
Taylor Company's attorney informs its client that it is possible, but not probable, that the company will lose a currently litigated lawsuit. No reliable estimate of the potential loss is currently available. How should Taylor accrue and/or disclose this potential loss?
Answer:
Disclose the contingency and state that an estimate cannot be made.
Explanation:
Taylor Company's attorney informs its client that it is possible, but not probable, that the company will lose a currently litigated lawsuit. No reliable estimate of the potential loss is currently available. Taylor should accrue and/or disclose this potential loss BY DISCLOSING THE CONTINGENCY AND STATE THAT AN ESTIMATE CANNOT BE MADE.
The economy is in the horizontal portion of the AS curve, investment spending is interest insensitive and there is no liquidity trap. According to the Keynesian transmission mechanism, if the money supply increases the interest rate will __________, investment spending will __________, the AD curve will __________, and Real GDP will __________.
Answer: does not change, does not change, does not change, does not change.
Explanation: Keynesian transmission mechanism traditional state that, changes in money supply affect aggregate demand through changes in interest rate or exchange rate.
If the money supply increases the interest rate will "does not change", investment spending will "not change ", and the AD curve "not change", and the real GDP will "not change".
Lein's net income is $200,000 and its operating cash flows are $240,000. The company reports total assets of $1.6 million and $1.8 million at the end of the prior and current year, respectively. Cash return on assets (rounded to one-tenth of a percent) is:
Final answer:
To calculate the Cash Return on Assets for Lein, the operating cash flows are divided by the average total assets, resulting in a CROA of 14.12%.
Explanation:
The question is asking to calculate the Cash Return on Assets (CROA), which is a measure of a company's operational efficiency in generating cash from its assets. To calculate this, we first find the average total assets for the year, then divide the company's operating cash flows by this average. Lein's average total assets would be ($1.6 million + $1.8 million) / 2, which is $1.7 million. The CROA is then computed as $240,000 (operating cash flows) divided by $1.7 million (average total assets), giving us 0.1412, or 14.12% when converted into a percentage and rounded to one-tenth of a percent.
Let's say that you are in the market to purchase an already built house. Sort the items below into the correct bin based on whether the statement reflects something you need to know in order to purchase a house. How to keep the living room's color from clashing with the bathroom's The price of the house. How to wire the house for electricity Your monthly income, expenses, and savings. How to place anchor bolts into the house's foundation. How to make the kitchen plumbing work.
Answer:
1. How to place anchor bolts into the foundation
2. How to make the kitchen plumbing work
3. How to wire the house for electricity
4. How to keep the living rooms color from clashing with the bathrooms
Explanation:
These are the proper step by step processes to follow and it has to be in this order
Rachel attends weekly major league baseball games with her boyfriend. One day, she gets hit in the head by a foul ball. If Rachel sues the baseball stadium for negligence related to the damages she sustained from the ball hitting her head, but the stadium prevails, what would be the stadium's winning defense
Answer:
Implied assumption of the risk
Explanation:
Implied assumption of the risk is the situation whereby the plaintiff underwent the full event with full knowledge understanding of the possible harm to him or herself and consent to the risk under those circumstances. In a baseball game, there's always a risk of the ball hitting the fans seated in the stadium. Each stadium going fan is aware of this risk and consent to it whenever the ugh choose to watch the game live from inside the stadium. Thus, the stadium would use the implied assumption of risk in winning a law suit that Racheal sues them for. Implied assumption of risk points to the fact that the individual voluntarily and knowingly assumed the risk present or associated with the activity.
GroundSwell Pools, Inc., agrees to build a swimming pool for Francis, but fails to complete the job. Francis hires EquiAqua, Inc., to finish the project. Francis may recover from GroundSwella.the costs needed to complete construction.b.the contract price.c.the contract price less costs of materials and labor.d.profits plus the costs incurred up to the time of the breach.
Answer:
Option A. The costs needed to complete construction
Explanation:
The reason is that the harm that the Francis beared due to the unableness of the company GroundSwell to complete the construction of the swimming pool is the cost needed to complete the construction because it is the price that the company GroundSwell must pay to EquiAqua Inc. to complete the construction. So this amount required for the completion of the construction is the actual harm to Francis and is also claimable.
At what amount is a short-term notes receivable recorded on the issue date?
Answer:
At face value
Explanation:
Short term notes are always recorded at face value, and that applies to both interest and non-interest bearing short term notes.
Non-interest bearing long term notes must be recorded at their discounted value, i.e. you must discount the long term note' face value by the discount rate used by the company.
If the recent financial crisis raises awareness about the dangers of not saving, leading to an increase in overall savings rates across the country, the loanable funds market will experience an increase in the _____ loanable funds and _____ in equilibrium interest rates. supply of; an increase demand for; an increase supply of; a decrease demand for; a decrease
Answer:
supply of; a decrease
Explanation:
If the recent financial crisis raises awareness about the dangers of not saving, leading to an increase in overall savings rates across the country, the loanable funds market will experience an increase in the supply of loanable funds and a decrease in equilibrium interest rates.
You are hired as the consultant to a monopolistically competitive firm. The firm reports the following information about its price, marginal cost, and average total cost: P>MC, P=ATC. In what position is the monopolistically competitive firm?
A. A long run disequilibrium position
B. A short run disequilibrium position
C. A long run equilibrium position
D. A short run equilibrium position
Answer:
C. A long run equilibrium position
Explanation:
In the long run of monopolistical competition there are zero benefitis for the firms (P=ATV). This is because when there are no more incentives for firms to enter the market (which happens when there are possitive benefits, which means P>ATC). Each time a firms enter, it "captures" a part of the demand for our products, reducing demand. When benefits reduce to zero, no other firm has incentives to enter . Because a monopollistically competitive firm still faces a unique demand for its products, equilibria conditions state that it will produce the quantity delimited by the condition MC=MI (marginal cost equal to marginal income), then, marginal cost would be lower than price.This two considerations alltogheter determine the long run equilibria of a monopollistically competitive firm. See picture above.What is a similarity between trade sales promotion and consumer sales promotion?
Answer:
Both focus on providing incentives to consumers or wholesalers to make an immediate purchase.
Explanation:
Trade sales promotion serves a purpose of taking products out of warehouses to points of retails where consumers can make purchases. The consumer sales promotion pulls customers into retail stores to promotional display units, giving shoppers the incentive to make an immediate purchase.
The Consumer sales promotion and trade sales promotions share a similarity. They are both used in helping to drive short-term consumer demand for products by giving consumers or wholesalers the incentive to purchase now or incentive to make an instant payment.
ghana and south korea each have 200 units of resources. for ghana, it takes 10 units of resources to produce one ton of cocoa and 13.33 units to produce one ton of rice. for south korea, it takes 40 units to produce one ton of cocoa and 20 resources to produce one ton of rice. which one is not correct?
Answer:
Ghana has comparative advantage in Cocoa. And, South Korea has comparative advantage in Rice.
Explanation:
Resources needed to produce Cocoa & Rice, in Ghana & South Korea
Cocoa Rice Trade off Ratio
Ghana 10 13.33 10 : 13.33 = 0.75
South Korea 40 20 40 : 20 = 2
Comparative Advantage is an economy's ability to produce a good at lower opportunity cost (other good sacrifised) ; than other economy. It happens when economy is relatively more productive in production of that good, than the other good ; compared to other economy.
Ghana is 4 times productive in producing cocoa than South Africa (takes 1/4th resources). But it is comparatively lesser times productive in producing rice than South Korea.
Ghana produces cocoa by sacrifising less amount of rice than South Korea (0.75 < 2). So, Ghana has comparative advantage in Cocoa South Korea produces rice by sacrifising less cocoa units i.e = 0.5 (20/40), than Ghana which can produce rice by sacrifising 1.3 (13.33 / 10) cocoa units. So, South Korea has comparative advantage in Rice.Matias is developing a pricing strategy for his start-up company. Market research tells him that there is no elite segment and the product that he sells offers little opportunity for differentiation. His marketing plan includes investments in advertising and promotion. Which pricing strategy is best suited for Matias's company?
Answer:
Penetration Pricing Strategy
Explanation:
The reason is that the penetration strategy is used when the product that the company wants to offer to its customers has very little or no differentiation, which is the case here. It is also helpful in promoting the product as the product is sold at lower prices helps to attract potential customers to buy the product. So setting a penetration price is itself a promotion strategy as well.
At January 1, 2019, the Accrued Warranty Payable is $ 1 comma 100. During 2019, the company recorded Warranty Expense of $ 19 comma 100. During 2019, the company replaced defective products in accordance with product warranties at a cost of $ 12 comma 800. What is the Accrued Warranty Payable at December 31, 2019?
Answer:
$7,400
Explanation:
The computation of the accrued Warranty Payable at December 31, 2019 is shown below:
= Opening balance in accrued warranty payable + warranty expense - defective products
= $1,100 + $19,100 - $12,800
= $7,400
We simply applied the above formula so that the Accrued Warranty Payable at December 31, 2019 could come
When the interest rate in the U.S. rises, U.S. financial assets: become less attractive to foreign buyers. become more attractive to both foreign and domestic buyers. become less attractive to both foreign and domestic buyers. become less attractive to domestic buyers and more attractive to foreign buyers.
Answer:
Becomes less attractive to domestic buyers and more attractive to foreign buyers.
Explanation:
When the interest rates rise, it attracts foreign buyers. This increases the demand and value of the United States dollar. lower interest rates is unattractive for foreign investment and decreases the value and demand of the dollar.
But on the other hand,a higher interest rate is unattractive to domestic buyers.
Because internals seem to have a greater belief that their actions have a direct effect on the consequences of that action, they likely would prefer and respond more productively to incentives such as merit pay or sales commissions.a.trueb.false
Answer:
True
Explanation:
Incentive compensation is a system designed to motivate and reward performance. The objective of incentive compensation is staff motivation.
Most organizations employ incentive compensation as a way of encouraging their employees to work, meet and exceed target required of them by the company.
Examples of incentive compensation are bonus or profit sharing, sales comission.etc
If employees know that their actions have a direct effect on the consequences of their action, they would increase their productivity due to severance packages attached to their output like bonus , commission etc.
If a company owns 25% of the voting stock of Pink Co. and can exercise significant influence, dividends received will be A. credited to Cash. B. debited to Equity Investmentslong dashPink Co. C. credited to Equity Investmentslong dashPink Co. D. credited to Dividend Revenue.
Answer:
C. credited to Equity Investmentslong dashPink Co.
Explanation:
With 25% voting power and the ability to exercise significant influence, Pink Co is an associate of the company.
For dividend received from associate, we subtract it from the cost of investment in associate hence it it posted as a credit entry to the account (Investment in associate).
The right option is C.