Assume that a secure baseline operating system is planned for wide...
Assume that a secure baseline operating system is planned for wide deployment in a large organization. However, the baseline configuration prevents a mission-critical application from working. Over 100 employees use the mission-critical application daily.
The administrators researched the issue exhaustively and found no solution.
Should the administrators weaken security by not using the baseline settings? Why or why?
Is there another solution? Explain your answe

True. Experts generally agree that organizations should regularly monitor employees' online activity to ensure security, productivity, and adherence to company policies. However, it's important for organizations to have clear guidelines and maintain employees' privacy rights.

Monitoring employees' online activity is important for many reasons, including protecting sensitive information, preventing cyber threats, and ensuring that employees are using company resources responsibly and productively. With the rise of remote work and increased use of technology in the workplace, it is more important than ever for organizations to monitor online activity to maintain security and compliance. However, it is important to balance monitoring with employees' privacy rights and ensure that any monitoring is conducted in a transparent and ethical manner.

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False.

While it is difficult to predict the future trends of union membership with certainty, the statement that union membership is likely to rise in the coming decade based on economic and political conditions is speculative and not necessarily supported by historical or current trends.

Union membership has been declining in many countries, including the United States, for several decades.

as globalization, changes in labor markets, shifts in industries, and evolving labor laws have contributed to this decline. The economic and political landscape today is different from the late 19th and early 20th centuries when unions initially gained prominence.

While economic and political conditions can influence labor relations and the demand for unionization, it is important to consider other factors at play as well. This includes the changing nature of work, the rise of the gig economy , advancements in technology, and shifting attitudes towards collective bargaining and labor rights.

It is worth noting that while union membership has declined overall, there have been nces where specific industries or sectors have seen increases in unionization efforts, driven by specific labor issues and movements.

Ultimately, the future trajectory of union membership will depend on a complex interplay of various factors, including economic, social, and political dynamics. Making definitive predictions about future union membership trends requires careful analysis of multiple factors and cannot be solely based on historical parallels.

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If $10,000 is deposited in the bank, then, ceteris paribus, this bank can increase its loans by $1,500. Option c is correct.

When $10,000 is deposited in the bank, the required reserve ratio is still 15 percent, which means the bank must hold $1,500 in reserves (15% of $10,000) and can lend out the remaining $8,500. Therefore, the bank can increase its loans by $1,500 ($10,000 deposit - $1,500 required reserves), ceteris paribus.

Option (b) is incorrect because required reserves only increase when the required reserve ratio is changed, which is not the case here. Option (d) is incorrect because total reserves would increase by $1,500 (required reserves of $1,500 + excess reserves of $0) and not by $8,500.

Thus, option c is correct.

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The correct answer is B) decentralized, Regardless of a firm's domestic structure, its international division tends to be decentralized.

This means that decision-making authority and responsibility are distributed among different units or divisions within the international division.

Decentralization allows for greater flexibility and responsiveness to local market conditions and customer preferences. It also empowers local managers to make decisions based on their understanding of the local business environment, culture, and regulatory framework.

Decentralization in the international division is necessary due to the unique challenges and complexities of operating in foreign markets. Each market has its own dynamics,

including cultural, legal, economic, and political factors. By decentralizing decision-making, the firm can better adapt to these diverse market conditions and tailor its strategies and operations to meet the specific needs of each market.

While there may be some elements of organizing on economy or geography within the international division, such as grouping countries by economic similarities or regional proximity, decentralization remains a common approach.

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False. To specifically disclaim an implied warranty of fitness for a particular purpose, the seller or lessor does not necessarily need to mention  the word "fitness."

While using the term "fitness" can provide clarity, it is not the only way to disclaim this implied warranty. The specific requirements for disclaiming warranties may vary depending on the jurisdiction and the applicable laws, such as the Uniform Commercial Code (UCC) in the United States.

For example, a disclaimer stating that the product is sold or leased "as-is," "with all faults," or "without warranty of any kind" can effectively disclaim implied warranties, including the implied warranty of fitness for a particular purpose.

The key is to use language that conveys the intention to limit or exclude such warranties.

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At a required return rate of 21 percent, the NPV of the project is -$1,734.56, which suggests that the project is not profitable and should not be undertaken.

To calculate the NPV of the project using the NPV decision rule, we need to discount the cash flows at the required return rate of 21 percent. If we assume that the cash flows for the project are as follows:
Year 1: $5,000
Year 2: $6,000
Year 3: $8,000
Year 4: $10,000
Then, to calculate the NPV of the project, we need to find the present value of each cash flow and sum them up. Using a financial calculator or spreadsheet software, we can find the present value of each cash flow as follows:
Year 1: $5,000 / (1 + 0.21)^1 = $4,132.23
Year 2: $6,000 / (1 + 0.21)^2 = $3,815.53
Year 3: $8,000 / (1 + 0.21)^3 = $4,801.10
Year 4: $10,000 / (1 + 0.21)^4 = $5,918.58
Summing up the present values of each cash flow, we get:
NPV = -$1,734.56
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Dividends are payments made by a company to its shareholders, and they can be taxed differently depending on the type of dividend received. There are two types of dividends: qualified dividends and ordinary dividends.Qualified dividends are taxed at a maximum rate of 20%.

To qualify, the dividends must be paid by a US corporation or a qualified foreign corporation. The shareholder must also hold the stock for a certain period of time, typically 60 days for common stock and 90 days for preferred stock. However, there are some exceptions to the 20% maximum tax rate for qualified dividends. If you receive dividends from real estate investment trusts (REITs), master limited partnerships (MLPs), or mutual savings banks, the tax rate may be higher.

On the other hand, ordinary dividends are taxed at the same rate as your income tax rate. For the tax years 2022 and 2023, the maximum income tax rate is 37%. So, if you receive ordinary dividends, you will owe taxes on them at your income tax rate.It's important to note that your tax liability on dividends will also depend on your overall income and tax bracket. If you are in a higher tax bracket, you may owe more in taxes on your dividends. It's always a good idea to consult with a tax professional to determine your specific tax liability on dividends.

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The market equilibrium point is at a quantity (q) of 30.9 and a price (p) of 187.6.

To find the market equilibrium point for the given demand and supply functions, we need to equate the demand function (p = -4q + 310) and the supply function (p = 6q + 1). Hence,

1: Set the demand function equal to the supply function:

-4q + 310 = 6q + 1

2: Move all the q terms to one side by adding 4q to both sides:

310 = 10q + 1

3: Subtract 1 from both sides to isolate the term with q:

309 = 10q

4: Divide both sides by 10 to find the equilibrium quantity (q):

q = 30.9

5: Plug the equilibrium quantity (q) back into either the demand or supply function to find the equilibrium price (p). We will use the demand function:

p = -4(30.9) + 310

p = 187.6

So, the market equilibrium point for these demand and supply functions is at a quantity (q) of 30.9 and a price (p) of 187.6.

Note: The question is incomplete. The complete question probably is: Find the market equilibrium point for the following demand and supply functions. Demand: p = -4q + 310 and  Supply: p = 6q + 1. The market equilibrium point is ____.

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To reduce the incidence of ventilator-associated pneumonia (VAP) by 20 percent within five months, the average number of days on mechanical ventilation (A) can be used as the outcome measure.

The average number of days on mechanical ventilation (A) can be used as the outcome measure to monitor the progress in reducing VAP incidence. By tracking the average duration of mechanical ventilation, healthcare providers can assess whether the goal of reducing VAP is being achieved. A decrease in the average number of days on mechanical ventilation would indicate a positive outcome, as shorter durations of ventilation can lower the risk of VAP.

Process measures (B) can be implemented to help achieve the desired outcome. These measures can include interventions aimed at reducing the duration of mechanical ventilation, such as implementing protocols for early extubation, optimizing sedation practices, and promoting respiratory rehabilitation. Monitoring and improving these process measures can contribute to achieving the target reduction in VAP incidence.

Balancing measures (C) are important to evaluate any unintended consequences that may arise from the efforts to reduce VAP. For example, reducing the number of ventilator days may increase the risk of unplanned extubation or result in more frequent reintubations, both of which can have negative effects on patient outcomes. By closely monitoring and assessing these balancing measures, healthcare providers can make adjustments to interventions and ensure that the overall benefits of reducing VAP outweigh any potential drawbacks.

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The given statement " Compensation is only a matter of employee wages and not additional benefits such as retirement or healthcare" is false.

Employee compensation comprises not just the pay or salary paid to them, but also any additional benefits or perks like as retirement programmes, health insurance, paid time off, bonuses, and stock options.

These perks can have a substantial impact on an employee's overall compensation package and can be a critical component in an organization's ability to attract and retain top personnel.

As a result, while designing a pay plan for their staff, businesses must consider both monetary and non-monetary remuneration.

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False. Compensation is not only limited to employee wages but also includes additional benefits such as retirement or healthcare. Compensation is the total package of rewards that an employee receives for their work, and it comprises all the financial and non-financial benefits.

Wages are just a part of the overall compensation package, which includes base pay, bonuses, and incentives. Healthcare benefits are an essential component of employee compensation, as they provide employees with access to medical care and wellness programs. Retirement benefits, such as 401(k) plans and pensions, also contribute to the total compensation package, helping employees save for their future. In summary, compensation is a comprehensive concept that encompasses various aspects of employee rewards, including wages, healthcare, and retirement benefits, among others.

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Routing guide is not a freight document. The correct answer is option b.

Routing guides are documents that provide specific instructions on how a shipment should be transported from one location to another, including the carrier, mode of transportation, and other details. While routing guides are important for managing the logistics of shipping, they are not considered a freight document like a freight claims form, freight bill, or bill of lading.

Freight claims form is used to file claims for lost or damaged goods during transportation, a freight bill is a document that outlines the charges associated with the transportation of goods, and a bill of lading is a legal document that serves as a contract between the shipper and carrier, which details the goods being transported and their destination.

The correct answer is option b.

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(a) The journal entry to record the purchase of the investment bonds at par by Hendricks Corporation is as follows:
Investment in trading securities: $50,000
Cash: $50,000

(b) The journal entry to record the interest received by Hendricks Corporation on December 31 is as follows
Cash: $2,000
Interest income: $2,000
(c) The fair value adjustment journal entry is required to reflect the decrease in fair value of the investment bonds from $50,000 to $47,400. The fair value adjustment entry is as follows:
Investment loss: $2,600
Investment in trading securities: $2,600
In summary, the journal entries for Hendricks Corporation's trading investment bonds include the purchase of the investment bonds at par, the interest received, and the fair value adjustment to reflect the decrease in fair value of the investment bonds.

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(C) Doug Laflin

The ambiguous receipts in the receipt book were typically made to Doug Laflin.

In the given scenario, the main answer is that Doug Laflin was typically the recipient of the ambiguous receipts in the receipt book.

These receipts, for some reason, lacked clear indications of the intended recipient, leading to uncertainty. It can be inferred that Doug Laflin was the common recipient based on the context or previous knowledge.

However, without further information, it is difficult to determine why these receipts were ambiguous or the nature of the transactions involved.

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Organizations may choose to form an alliance over an acquisition for various reasons. One of the most significant advantages of forming an alliance is that it enables organizations to achieve their objectives without incurring the high costs associated with acquisitions.

Additionally, an alliance is a more flexible option, as organizations can collaborate on specific projects without necessarily merging their cultures or operations.
Furthermore, alliances often provide organizations with access to new markets, resources, and technologies, which can help them expand their business without having to invest significant capital. This is particularly true for foreign countries, where regulatory and cultural barriers can make it challenging for organizations to acquire companies. Thus, an alliance can be a more viable option for expanding into foreign markets.
Another advantage of forming an alliance is that it allows organizations to combine their resources and expertise, which can lead to the creation of innovative products and services. This is because alliances allow organizations to leverage their respective strengths, which can result in increased competitiveness and market share.

Finally, alliances are often easier to manage than acquisitions, as they do not require organizations to define clear leadership structures. Instead, alliances can be structured in a way that allows both parties to contribute equally, which can lead to better collaboration and a stronger partnership.

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Points that fall above or below the straight line fitted to the plot of firm return versus market portfolio return indicate the effect of diversifiable risk.

The relationship between a firm's return and the market portfolio return can be analyzed using a linear regression model. The straight line fitted to the plot represents the systematic risk or the market risk, which is the portion of the firm's return that can be attributed to overall market movements.

However, points that deviate from the line, either above or below it, indicate the presence of diversifiable risk or unsystematic risk. These are risks that are specific to the individual firm and are not related to market movements.

The points above the line indicate higher returns than expected given the market return, indicating positive diversifiable risk or outperformance. Conversely, points below the line indicate lower returns than expected, indicating negative diversifiable risk or underperformance.

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The company selected as the lead logistics partner charged with managing the activities of all the company's logistics partners is known as the Lead Logistics Provider (LLP).

The Lead Logistics Provider (LLP) is a third-party logistics (3PL) provider that takes on the responsibility of overseeing and coordinating the logistics activities of a company. The LLP acts as a central point of contact and coordination for all logistics partners involved in the company's supply chain. Their role is to streamline and optimize the flow of goods, information, and resources throughout the supply chain to ensure efficient and effective logistics operations.

The LLP collaborates closely with the company to understand its logistics requirements, objectives, and strategies. They then leverage their expertise, network, and technology to manage various aspects of the supply chain, including transportation, warehousing, inventory management, order fulfillment, and information systems. The LLP may also provide additional value-added services such as supply chain analytics, performance monitoring, and continuous improvement initiatives.

By appointing a lead logistics partner, the company can benefit from enhanced coordination, visibility, and control over its supply chain activities. This approach allows the company to focus on its core competencies while leveraging the expertise and resources of the LLP to optimize its logistics operations.

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The appropriate test for impairment of a cash-generating unit (CGU) with goodwill under IFRS is the comparison of the carrying amount of the CGU to its recoverable amount. This involves a long explanation as it is a complex process that requires several steps.

The first step is to identify the CGU, which is the smallest identifiable group of assets that generates cash inflows that are largely independent of the cash inflows from other assets or groups of assets. The second step is to determine the carrying amount of the CGU, which is the amount at which the CGU is recognized in the financial statements. The third step is to estimate the recoverable amount of the CGU, which is the higher of its fair value less costs to sell and its value in use.

If the carrying amount of the CGU exceeds its recoverable amount, then an impairment loss must be recognized. This loss is calculated as the difference between the carrying amount and the recoverable amount and is recognized as an expense in the income statement. However, if the recoverable amount of the CGU exceeds its carrying amount, then no impairment loss is recognized.

It is worth noting that the other options listed in the question are not the appropriate tests for impairment of a CGU with goodwill under IFRS. Comparing goodwill at the CGU level to the sum of the components of goodwill at the next lower organizational level is not an appropriate test as it does not take into account the specific circumstances of the CGU. Comparing the carrying amount of the CGU's reporting unit to its fair value is also not appropriate as it does not focus on the specific assets generating cash inflows.

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Answer:

Explanation:

The most common type of audit for an individual taxpayer is the correspondence audit.

In a correspondence audit, the IRS (Internal Revenue Service) sends a letter to the taxpayer requesting additional information or documentation to support specific items reported on their tax return. The taxpayer is typically asked to provide the requested information by mail or through an online portal.

This type of audit is less intensive than other types, as it is conducted through written correspondence and does not require an in-person meeting or visit from an IRS agent. Correspondence audits are generally used for simpler tax returns and relatively minor issues.

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The straight-line production possibilities curve is a graphical representation of the maximum combinations of two goods that can be produced with a fixed amount of resources and technology. This curve assumes that resources are perfectly adaptable between the two goods, and production follows a constant rate of transformation.

The straight-line production possibilities curve can still be useful in understanding tradeoffs that arise when resources are limited. As we move along the curve, producing more of one good means producing less of the other. This reflects the concept of opportunity cost, where the cost of producing one good is the opportunity to produce another.

While the curve does not show increasing opportunity costs, it still highlights the tradeoffs that arise from allocating resources. For instance, a country that specializes in producing one good may benefit from trading with another country that specializes in producing another good. This highlights the concept of comparative advantage, where countries benefit from producing the goods they are relatively better at producing, and trading with others for the goods they are relatively worse at producing.

In summary, while the straight-line production possibilities curve has its limitations, it can still be useful in understanding the tradeoffs and opportunity costs that arise from allocating resources. This answer is more than 100 words.

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True. The purpose of enterprise resource planning (ERP) is indeed to support planning and execution systems within a company.

Enterprise resource planning (ERP) is a software system that integrates various business functions such as finance, human resources, supply chain management, and customer relationship management. The purpose of an ERP system is to support planning and execution systems and the decisions they drive throughout the company. This includes providing a single source of accurate and real-time data that enables decision-makers to make informed decisions about the business. ERP systems help organizations to streamline business processes, improve efficiency, reduce costs, and increase productivity. Therefore, it is true that the purpose of enterprise resource planning is to support planning and execution systems and the decisions they drive throughout the company.

ERP systems facilitate the integration of various business processes, such as finance, human resources, and procurement, enabling more efficient decision-making and better overall management throughout the organization.

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As a starting point for his firm's advertising campaign, Steven should first consider identifying the key message he wants to convey to the target audience.

When developing an advertising campaign, it is essential to have a clear and concise message that effectively communicates the value proposition of the product or service being promoted. The message serves as the central idea or theme that connects with the target audience and influences their perception and behavior.

To begin the process, Steven should consider several factors. First, he needs to understand the target audience and their needs, preferences, and motivations. This will help him tailor the message to resonate with their interests and address their pain points. Next, Steven should identify the unique selling proposition (USP) of his firm's product or service.

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True. In the aviation industry, airline captains typically earn a higher salary than copilots. This is due to the fact that captains have more experience and responsibility in the cockpit. They are in charge of the aircraft and crew, making decisions on everything from flight plans to safety procedures. As such, they are required to have more training and experience than copilots.

According to data from the Bureau of Labor Statistics, the median annual salary for airline pilots, copilots, and flight engineers was $147,220 in May 2019. However, the median salary for airline captains was $187,520, while copilots earned a median salary of $121,430.
It's important to note that these salaries can vary based on factors such as the size and type of aircraft, the airline, and the pilot's experience and qualifications. Some airlines may offer higher salaries or bonuses for captains, while others may offer more benefits or opportunities for copilots to advance to captain positions.
In summary, while both airline captains and copilots have important roles in the cockpit, captains typically earn more due to their increased experience and responsibilities.

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The money supply must be 2,200 to achieve an interest rate of r=2.

To determine the money supply required to achieve an interest rate of r=2, we'll use the given information and the formula for the multiplier (k).

1. Calculate the marginal propensity to save (mps):
mps = 1 - mpc = 1 - 0.75 = 0.25

2. Calculate the multiplier (k):
k = 1 / (mps) = 1 / 0.25 = 4

3. Substitute r=2 in the equation for MD:
MD = 2,600 - 200r = 2,600 - 200(2) = 2,600 - 400 = 2,200

4. Apply the multiplier to government spending (G) and net taxes (T):
Change in Y = k × (G - T) = 4 × (100 - 100) = 4 × 0 = 0

5. Use the equation for equilibrium money supply:
MS = MD + Change in Y = 2,200 + 0 = 2,200

The money supply must be 2,200 to achieve an interest rate of r=2. This is because the multiplier effect shows the relationship between changes in the money supply, interest rates, and output. With a higher mpc, people spend more and save less, leading to a higher multiplier. In this case, the desired interest rate is achieved when the money supply is 2,200, keeping the equilibrium between money demand and money supply.

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The most appropriate discount rate to use when applying the Operating Free Cash Flows model is Weighted Average Cost of Capital (WACC).

The WACC is the average cost of financing a company's assets, which includes the cost of debt and equity. It is a more comprehensive and accurate measure of a company's cost of capital than using only the cost of debt or equity. The WACC takes into account the relative weights of debt and equity in the company's capital structure, as well as the cost of each component.

The required rate of return based on the Capital Asset Pricing Model (CAPM) is typically used to calculate the cost of equity, which is a component of the WACC. However, the CAPM alone does not take into account the cost of debt or the company's overall capital structure.

The required rate of return based on the Dividend Discount Model (DDM) is primarily used to value stocks that pay dividends. It is not appropriate to use this model when valuing a company's operating cash flows.

Using the historical cost of debt and equity is not an appropriate method for determining a company's current cost of capital. The cost of debt and equity can change over time due to changes in interest rates, market conditions, and other factors.

Therefore, option (c), Weighted Average Cost of Capital (WACC), is the most appropriate discount rate to use when applying the Operating Free Cash Flows model.

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The most appropriate discount rate to use when applying the Operating Free Cash Flows model is the weighted average cost of capital (WACC). Hence, option C is correct.

The WACC represents the average cost of all the capital that a firm uses to finance its operations, including both debt and equity. It is calculated by multiplying the cost of each type of capital by its proportional weight in the firm's capital structure and then summing them up. The WACC takes into consideration the cost of both debt and equity financing, which is important because the cash flows generated by a company are available to both debt and equity holders. By using the WACC as the discount rate, we are essentially discounting the cash flows by the rate at which the company borrows and the rate of return required by investors. The required rate of return based on the CAPM and the DDM are not as appropriate as the WACC because they only take into account one specific type of capital, either equity or dividends. The historical cost of debt and equity may not be relevant in today's market conditions and may not reflect the current cost of capital for the company. Therefore, the WACC is the most appropriate discount rate to use when applying the Operating Free Cash Flows model as it considers all sources of capital and represents the minimum rate of return required by all investors.

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Labor burden increases with allowance, as allowance is subjected to various additional costs and overheads that an employer must account for.

Labor burden refers to the total cost of employing a worker beyond their base salary or wages, including benefits, taxes, insurance, and other expenses. Allowance, on the other hand, is a specific type of compensation given to employees in addition to their salary, such as a housing, travel, or meal allowance.

When an employer provides allowances to their employees, the labor burden increases because these allowances are subjected to various overhead costs. Some of these costs may include taxes, such as payroll and social security taxes, as well as any costs associated with administering and managing the allowances. Additionally, allowances may be subjected to legal regulations and requirements that could further increase the employer's expenses.

In conclusion, labor burden increases with allowance because allowance is subjected to additional overhead costs, taxes, and legal requirements that employers must account for when compensating their employees.

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When customers search online for information on cars from multiple sources such as Edmunds.com and True Car.com and then buy a car offline from a dealer, this best illustrates the concept of Multichannel purchase. Option D.

Multichannel purchasing which can be otherwise called multichannel retailing is the process of using multiple channels for selling similar products across different platforms. The platforms may be online and offline and the various channels may be brick-and-mortar stores, online stores, mobile stores, mobile app stores, etc.

The goal of multichannel purchasing is to provide a seamless customer experience, regardless of the channel used, and to create a consistent brand message across all channels.

The channels are mutually reinforcing, meaning that the combined effect of using multiple channels is greater than the sum of the individual effects of using each channel separately.

Hence, the right answer is option D.

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When Sleek Sneakers Co. earns positive profits in the long run, the demand curve for Sleek Sneakers Co. in the long run would shift to the right.

Sleek Sneakers Co.'s positive profits indicate that they are producing a product that is in high demand by consumers and that they are able to generate revenue that exceeds their costs. This may result in Sleek Sneakers Co. increasing their production levels to meet the growing demand for their product.

As a result, the demand curve for Sleek Sneakers Co. in the long run would shift to the right, indicating an increase in the quantity of shoes demanded at each price level. This shift would occur because consumers are willing to purchase more shoes at the current price due to the popularity of Sleek Sneakers Co.'s product.

Overall, positive profits for Sleek Sneakers Co. would lead to an increase in demand for their product and a shift in their demand curve to the right.

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One of the legal guidelines for appointment scheduling is that it should be current, accurate, and saved as documentation. Additionally, legal capacity is an important factor to consider when managing appointments.

The correct answer is B.

Appointment scheduling is an essential part of a medical office's operation. A medical office can't function without an effective appointment scheduling process. This process must comply with various legal and ethical standards. One of the legal guidelines for appointment scheduling is that it should be current, accurate, and saved as documentation. This guideline ensures that the appointment schedule is up-to-date, correct, and serves as proof that an appointment has been scheduled.

Other legal guidelines for appointment scheduling include documenting all scheduled appointments, scheduling appointments at appropriate times, providing patients with clear and accurate instructions about the appointment, keeping the patient's privacy and confidentiality, avoiding overbooking, and being prepared to accommodate emergencies or walk-in patients. By following these guidelines, a medical office can ensure that its appointment scheduling process is legal, ethical, and effective.

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Yancey Corporation would credit capital in excess of par by $1,400,000.


Capital in excess of par is the amount that a company receives above the par value of its stock. In this case, Yancey Corporation issued 50,000 shares of common stock for $30 per share, which means that the total amount received for the stock is:

50,000 shares x $30 per share = $1,500,000

The par value of the stock is $2 per share, so the total par value of the 50,000 shares is:

50,000 shares x $2 per share = $100,000

Therefore, the amount of capital in excess of par is:

$1,500,000 - $100,000 = $1,400,000

So, Yancey Corporation would credit capital in excess of par by $1,400,000. The answer is option b.

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