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finance
JFK Corp, factors $300,000 of accounts receivable with LBJ Finance Corporation on a without recourse basis on July 1, 2020. The receivables records are transferred to LBJ Finance, which will receive the collections, LBJ Finance assesses a finance charge of 12% of the amount of accounts receivable and retains an amount equal to 4% of accounts receivable to cover sales discounts, returns, and allowances. The transaction is to be recorded as a sale. **<p style="color:red;">Instructions</p>** **a.** Prepare the journal entry on July 1, 2020, for JFK Corp, to record the sale of receivables without recourse. **b.** Prepare the journal entry on July 1, 2020, for LBJ Finance Corporation to record the purchase of receivables without recourse.
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Recommended textbook solutions
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C. Legitimacy and accountability
What components of a democratic government do elections serve?
A. Authority and power
B. Structure and function
C. Legitimacy and accountability
D. Polarization and partisanship
A. Ensure that the government has political legitimacy
The Founders designed the electoral process to do which of the following?
A. Ensure that the government has political legitimacy
B. Involve corporations in elections as much as possible
C. Involve citizens in elections as directly as possible
D. Ensure that the president would be directly elected
D. Every two years
How often does the
Constitution require elections to be held?
A. Every four years
B. Every six years
C. Once a year
D. Every two years
D. The caucus system
Which of the following is a method used by parties to select presidential nominees?
A. A general election
B. A secondary election
C. The lottery system
D. The caucus system
A. They are elected by voters in direct primaries.
How are presidential nominees selected in most states?
A. They are elected by voters in direct primaries.
B. They are elected by voters in caucuses.
C. They are nominated by party delegates at state conventions.
D. They are hand-picked by party leaders.
B. One-third
How much of the Senate goes up for reelection every two years?
A.
One-fourth
B. One-third
C. Two-thirds
D. One-half
B. By gathering enough petition signatures to run autonomously of a party
How may a congressional candidate qualify for the state ballot? Choose the BEST answer.
A. Through selection by national party committee chair
B. By gathering enough petition signatures to run autonomously of a party
C. Through selection by party leaders
D. By winning
the general election
B. Ideological fidelity
According to the text, what is the main qualification party members consider when nominating congressional candidates?
A. Experience
B. Ideological fidelity
C. Electability
D. Knowledge
C. Incumbents raised about four times as much as challengers did.
Which of the
following BEST describes the difference in the average amounts raised by incumbents and challengers in 2018 House races?
A. Incumbents raised about twice as much as challengers did.
B. Challengers raised about twice as much as incumbents did.
C. Incumbents raised about four times as much as challengers did.
D. Challengers raised about three times as much as incumbents did.
C. Their work in Congress enables them to build name recognition and a good reputation among their constituents.
In addition to greater fundraising prowess, what else contributes to the electoral advantage enjoyed by incumbents?
A. Their experience running a successful campaign gives them insight into the secrets of how to win an election.
B. Their work in Congress enables them to build personal relationships with the president that they can use on the campaign trail.
C. Their work in Congress enables them to
build name recognition and a good reputation among their constituents.
D. Their higher education requirements provide them with greater knowledge than regular candidates.
C. 90 percent
Roughly what percentage of incumbents win reelection in any given election cycle?
A. 50 percent
B. 30 percent
C. 90 percent
D. 70 percent
B. When there is an open seat
Under what circumstances are congressional elections most competitive?
A. When the president has low approval ratings
B. When there is an open seat
C. When the incumbent has sponsored few bills in Congress
D. When the challenger is independently wealthy
C. Frustration with the White House and desire to make a change
According to media accounts in the video,
why did a record number of women run for office in 2018?
A. The success of Nancy Pelosi as Speaker of the House
B. The rise of "fake news" since the 2016 election
C. Frustration with the White House and desire to make a change
D. The increased number of open seats
D. Representative for the Fifth Congressional District of Pennsylvania
What office did Pearl Kim run for?
A. Iowa Secretary of
State
B. Representative for the 47th State House District in Florida
C. Representative for the 113th State Assembly District in New York
D. Representative for the Fifth Congressional District of Pennsylvania
C. Her district was solidly Democratic.
What is one difficulty Pearl Kim faced in her campaign?
A. Her opponent was an incumbent.
B. She lacked a clear political message.
C. Her district
was solidly Democratic.
D. She lacked experience working in law.
D. The Me Too movement
What inspired Pearl to run for office?
A. The Black Lives Matter movement
B. Disagreement over Trump's immigration policies
C. A scandal in her congressional district
D. The Me Too movement
B. Morgan felt strongly about voting against Hillary Clinton, whereas Anna was more concerned about Donald Trump's divisiveness.
Which statement BEST compares Morgan Zegers's and Anna Eskamani's views of the 2016 election?
A. Both women were more concerned about how Donald Trump won the election than the fact that Hillary Clinton lost the election.
B. Morgan felt strongly about voting against Hillary Clinton, whereas Anna was more concerned about Donald Trump's divisiveness.
C. Both women disagreed with Hillary Clinton's
views and supported Donald Trump's candidacy during the 2016 election.
D. Anna disliked Hillary Clinton as a candidate, whereas Morgan was more concerned about Donald Trump's effect on the Republican Party.
C. 700
How many volunteers did Deidre DeJear have working on her campaign?
A. 500
B. 10
C. 700
D. 300
B. $37,000
How
much money had Morgan raised for her campaign at the time of the video?
A. $870,000
B. $37,000
C. $6,000
D. $200,000
D. Running from door to door to meet likely voters
What campaign approach did Morgan Zegers think would help her win over constituents?
A. Buying radio ads to spread her message
B. Conducting town hall-style meet-and-greets
C. Doing television interviews with the local
news
D. Running from door to door to meet likely voters
B. Her lack of experience
What concern from a constituent did Morgan have to address during the debate shown in the video clip?
A. Her views on the economy
B. Her lack of experience
C. Her conservative record
D. Her pro-Trump platform
D. Her race
In addition
to her gender, what factor does Pearl Kim imply to be an issue she must confront during her campaign?
A. Her age
B. Her partisanship
C. Her likability
D. Her race
C. She isn't necessarily against voter ID laws, but wants the state to consider ways to include people who might be disenfranchised by them.
What is Deidre's position on voter ID laws?
A. She thinks that criticisms of voter ID laws are
just political rhetoric and does not believe that voters are deterred by these types of laws.
B. She is vehemently opposed to voter ID laws and says that she will work to eradicate them as secretary of state.
C. She isn't necessarily against voter ID laws, but wants the state to consider ways to include people who might be disenfranchised by them.
D. She is uncertain about how much they decrease instances of voter fraud and would like to reform the current voter ID law in
Iowa.
A. They dislike it.
Overall, how do the four candidates in the videos feel about fundraising?
A. They dislike it.
B. They think it's easy.
C. They enjoy it.
D. They prefer not to talk about it.
B. 57 percent
What percentage of the vote did Anna end up winning?
A. 55 percent
B. 57 percent
C. 52
percent
D. 67 percent
C. All four candidates felt that it was a positive experience and they will continue to advocate for their interests.
Which statement BEST describes how the candidates felt about their experience running for office?
A. All four candidates felt that it was a challenging experience with too many competing demands.
B. All four candidates felt that it was empowering and they all plan
to run for office again.
C. All four candidates felt that it was a positive experience and they will continue to advocate for their interests.
D. All four candidates felt that it was a negative experience and will be pursuing jobs in the private sector.
C. Winning the most party delegates to support your nomination
What is the first step in winning the presidency?
A. Winning the New Hampshire
primary
B. Winning the support of the party chairman
C. Winning the most party delegates to support your nomination
D. Winning a majority of electoral votes among the states
C. In a closed primary, voters may only vote on the ballot for the party with which they are registered.
What distinguishes a closed primary system from an open primary system?
A. In a closed primary, an independent may choose
either the Democratic or the Republican ballot.
B. In a closed primary, registered Republicans may vote in the Democratic primary, and vice versa.
C. In a closed primary, voters may only vote on the ballot for the party with which they are registered.
D. In a closed primary, voters can vote for whichever candidate they choose.
D. Party members attending caucuses often will hear speeches and engage in discussions and negotiations.
Which of the following statements about caucuses is true?
A. The majority of states use caucuses to select party candidates.
B. Caucuses are private meetings attended only by top candidates and party elites.
C. Caucus attendees vote anonymously by secret ballot to select party candidates.
D. Party members attending caucuses often will hear speeches and engage in discussions and negotiations.
A. Exerting more influence over the selection of party presidential nominees
What is the main goal of frontloading in the electoral process?
A. Exerting more influence over the selection of party presidential nominees
B. Being the state to hold the last caucus
C. Gathering the largest number of delegates
D. Holding primaries later in order to have the final say in the election season
A. Iowa and New Hampshire
Which two states traditionally hold the first caucus and primary of the presidential nomination season?
A. Iowa and New Hampshire
B. Michigan and Florida
C. Virginia and California
D. New York and Texas
D. To establish a party platform and attract media attention to the party and its candidates
Why do the parties hold national conventions during
presidential election years? Choose the BEST answer.
A. To promote attack ads against the opposing party and its candidates
B. To formally announce the winners of the presidency and vice presidency
C. To allow party leaders to select the nominees and resolve conflicts among members of the party
D. To establish a party platform and attract media attention to the party and its candidates
A. Article II, section 1 of the Constitution
The Electoral College was established in which of the following?
A. Article II, section 1 of the Constitution
B. The 12th Amendment
C. Article I, section 1 of the Constitution
D. The 26th Amendment
D. The number of U.S. senators and representatives from the state
What determines the number of electors each state receives?
A. The geographic size of
the state
B. The number of registered voters in the state
C. The highest percentage of adults in relation to the rest of the state's population
D. The number of U.S. senators and representatives from the state
A. Maine
Which of the following does not use a winner-take-all system to determine which party's slate of electors will participate in the Electoral College?
A. Maine
B. Wyoming
C.
Florida
D. New York
A. It preserves federalism as the Founders envisioned it.
Which of the following is considered an advantage of using the Electoral College system to select the president?
A. It preserves federalism as the Founders envisioned it.
B. The electoral process is nationally sponsored rather than state-sponsored.
C. Larger states have more influence over the process.
D. It makes the
election process technically complex, reducing risk of voter fraud.
C. At least 270
How many Electoral College votes must a candidate secure in order to win the presidency?
A. At least 210
B. At least 150
C. At least 270
D. At least 218
D. Yes, because small states are overrepresented in the Electoral College.
Is
there a reason for presidential candidates to pay attention to small states as well as large ones?
A. Yes, because more independent voters live in small states than in large states.
B. No, because television ads are more expensive in smaller media markets.
C. No, because large states are more populous than small states.
D. Yes, because small states are overrepresented in the Electoral College.
C. It makes it possible for a candidate to lose the popular vote but still win the presidency.
Which of the following is considered a disadvantage of using the Electoral College system to select the president?
A. It makes it possible for a candidate to lose the electoral vote but still win the presidency.
B. It marginalizes small states and overrepresents large states.
C. It makes it possible for a candidate to lose the popular vote but still win the presidency.
D. It focuses most campaign
activity on safely Democratic or Republican states.
B. Virginia
Battleground states in the 2016 presidential election included which of the following?
A. Oregon
B. Virginia
C. Illinois
D. Texas
A. A group of people appointed by each state who formally elect the president and vice president of the United States
What
is the Electoral College?
A. A group of people appointed by each state who formally elect the president and vice president of the United States
B. The combined total of the 435 members of the House of Representatives and the 100 members of the Senate
C. The combined total of all registered voters who vote in presidential elections
D. A group of people appointed by each state who formally elect all federal officials
D. There is one elector for each of the 435 members of the House and 100 members of the Senate, along with three more for the District of Columbia's congressional delegation.
Which of the following explains why there are 538 members of the Electoral College?
A. The number of electoral votes corresponds to the 535 members of Congress, plus three more votes for the territorial possessions of the United States.
B. There are 435 electoral votes given to the states with the
largest populations, 100 electoral votes given to the states with medium-sized populations, and three electoral votes given to the states with the smallest populations.
C. The United States Constitution mandates that there be exactly 538 members of the Electoral College.
D. There is one elector for each of the 435 members of the House and 100 members of the Senate, along with three more for the District of Columbia's congressional delegation.
B. The minimum number required to win a simple majority of the votes in the Electoral College is 270.
Why does a presidential candidate need 270 votes in order to win an election?
A. The two-thirds majority required to win the Electoral College is 270.
B. The minimum number required to win a simple majority of the votes in the Electoral College is 270.
C. The combined total of all the electoral votes of the 12 most heavily populated states is 270.
D.
The number of electoral votes needed to ensure that both large and small states are fairly represented in an election is 270.
B. The number of members of Congress the state has, which is partially based on its population
What determines the number of electors that each state receives?
A. A national lottery held every four years, which allots electors to states based on a complex formula
B. The number of
members of Congress the state has, which is partially based on its population
C. A simple count of the members of the state legislature, plus the governor and lieutenant governor
D. The state's geographical size, along with the number of members of Congress it has
D. Bush was able to win a majority in enough states to reach the required number of electoral votes to win, but he won by small margins in those states.
In
2000, how was George W. Bush able to win a majority in the Electoral College when Al Gore won the national popular vote?
A. Bush won all of the electoral votes in swing states like Ohio and Missouri, but he did not win any electoral votes in safe states like Texas and California.
B. All of the states that Gore won were by smaller margins than the states that Bush won.
C. Bush won by gaining all of the electoral votes in only three states: California, Texas, and New York.
D. Bush was
able to win a majority in enough states to reach the required number of electoral votes to win, but he won by small margins in those states.
C. They have large numbers of electoral votes and thus a greater effect on the outcome of an election compared with other states.
Why do so many presidential candidates want to win states like Texas, Florida, and New York?
A. These three states combined have a total of
over 270 electoral votes, which is enough to win the presidential election.
B. They are all key "swing states" that might go to either political party.
C. They have large numbers of electoral votes and thus a greater effect on the outcome of an election compared with other states.
D. They are all "safe states" that dependably go to one political party or the other.
B. Pennsylvania
Based on the above map
of partisan consistency from 2000-2016, which of the following might be considered a swing state?
A. South Carolina
B. Pennsylvania
C. Minnesota
D. Oregon
C. Florida (29 electoral votes, went Republican in three of the last five elections and Democratic in the other two)
Imagine that you're a presidential candidate from the Republican Party and have to choose one state on which to focus your
campaign energy during the last week leading up to the election. Of the following five states, which would be the BEST choice if your goal is to have the biggest impact on the outcome of the election?
A. Texas (38 electoral votes, went Republican in the last five elections)
B. Iowa (6 electoral votes, went Republican in two of the last five elections and Democratic in the other three)
C. Florida (29 electoral votes, went Republican in three of the last five elections and Democratic in
the other two)
D. Illinois (20 electoral votes, went Democratic in the last five elections)
C. At the Florida State Capitol in Tallahassee
Where did the Florida electors meet on December 19, 2016?
A. At their precinct offices
B. At the Republican Party headquarters in Tallahassee
C. At the Florida State Capitol in Tallahassee
D. Washington, DC
D. On Election Day
When are the 29 Florida electors officially chosen?
A. In mid-December
B. At the beginning of the election season
C. After the primary is over, but before the general election
D. On Election Day
D. The candidate who won the popular vote
In Florida, whom do the electors usually vote for?
A. Whomever they wish
B. Their party leader
C. The
candidate from the opposing party
D. The candidate who won the popular vote
C. It forces presidential candidates to run a national campaign.
According to the electors in the video, what are the benefits of having the Electoral College, instead of the popular vote, determine the presidency?
A. Smaller states have a special status as tiebreakers.
B. Smaller states have as many electoral votes as mid-sized
states.
C. It forces presidential candidates to run a national campaign.
D. It allows the electors to overturn a bad decision by the voters.
C. They are all major players in the state Republican Party.
What characteristics do the Florida electors share?
A. They are all members of Congress.
B. They are all political independents with no party affiliation.
C. They are all major players in the state
Republican Party.
D. They are all professors and academics.
C. It demonstrates that ordinary citizens have a say.
According to Christian Ziegler, U.S. senators and representatives cannot be electors. Why does he say this is significant?
A. It demonstrates that the system is rigged.
B. It demonstrates that the parties are weak.
C. It demonstrates that ordinary citizens have a say.
D. It
demonstrates that the popular vote decides the election outcome.
C. Whichever presidential candidate wins the popular vote in the state receives its electoral votes.
According to Clint Pate, why does the popular vote still count?
A. The popular vote always outweighs the electoral vote when it comes to selecting a president.
B. The electoral vote is ceremonial and never contradicts the national popular
vote.
C. Whichever presidential candidate wins the popular vote in the state receives its electoral votes.
D. Whichever presidential candidate wins the national popular vote gains an edge in the Electoral College.
D. An issue-oriented strategy
Which of the following would be considered a basic campaign strategy?
A. A business-oriented strategy
B. A leadership-oriented strategy
C. A
legislation-oriented strategy
D. An issue-oriented strategy
D. The general election
A party-centered strategy would be more useful in which of the following?
A. The nomination process
B. Primary elections
C. Advertising
D. The general election
C. Social networking sites
Which of the following represents a new way
of reaching voters that has become increasingly popular in recent years?
A. Postal mail
B. Television advertising
C. Social networking sites
D. Phone calls
A. Individual donations
Which of the following represented the largest source of funding for the Obama campaign in 2008?
A. Individual donations
B. PACs
C. Federal financing
D. Self-financing
C. Money
What did former House Speaker Tip O'Neill claim was the key to carrying out a successful campaign strategy?
A. The candidate
B. The campaign organization
C. Money
D. The issues
D. $16 million
What was the average amount spent by candidates who won Senate seats in 2018?
A. $7 million
B. $18 million
C. $2 million
D. $16 million
D. The Bipartisan Campaign Reform Act
Campaign financing for federal elections is currently regulated by which of the following?
A. McConnell v. Federal Election Commission
B. Citizens United
C. The First Amendment
D. The Bipartisan Campaign Reform Act
B. The BCRA banned unregulated soft money donations to political parties.
Which of the
following currently pertains to the use of "soft money" in campaigns?
A. An individual may donate a maximum of $2,400 to a candidate in soft money.
B. The BCRA banned unregulated soft money donations to political parties.
C. Soft money contributions must come from individuals rather than groups or corporations.
D. Soft money contributions are limited to $5,000 from PACs.
B. The Court ruled that political advertising by corporations could not be restricted by the government.
Which of the following BEST summarizes the Supreme Court's decision in the case of Citizens United v. Federal Election Commission?
A. The Court upheld the ban on soft money but allowed unlimited hard-money contributions to candidates for federal office.
B. The Court ruled that political advertising by corporations could not be restricted by the government.
C. The Court struck down the BCRA in full, resetting
campaign-finance regulations to those established by the Federal Election Campaign Act of 1971.
D. The Court upheld the BCRA in full, ruling that corporate spending was prohibited in federal elections.
A. Lessened party control over ballot design
Electoral reforms of the late 19th century did which of the following?
A. Lessened party control over ballot design
B. Permitted non-secret balloting
C.
Made straight-ticket voting illegal
D. Outlawed visual cues for voters
B. Technological advancements
Which of the following contributed to the shift to candidate-centered campaigns?
A. Public scandals
B. Technological advancements
C. Straight-ticket voting
D. Ballot symbols
A. Parties exercise less control over electoral politics than in the past.
Which of the following accurately describes the role of modern parties in political campaigns?
A. Parties exercise less control over electoral politics than in the past.
B. Parties no longer fund campaigns.
C. Candidates no longer run under partisan banners.
D. Parties play a minor role in the election process.
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