Statement of stockholders’ equity climate control systems co. offers its services to residents in the spokane area. selected accounts from the ledger of climate control systems for the fiscal year ended december 31, 20y2, are as follows: common stock jan. 1 75,000 feb. 15 25,000 retained earnings dividends dec. 31 160,000 jan. 1 (20y2) 4,150,800 mar. 31 40,000 dec. 31 160,000 dec. 31 700,000 june 30 40,000 sept. 30 40,000 dec. 31 40,000 prepare a statement of stockholders’ equity for the year ended december 31, 20y2. if a net loss is incurred or dividends were paid, enter that amount as a negative number using a minus sign. climate control systems co. statement of stockholders’ equity for the year ended december 31, 20y2 common stock retained earnings total $ $ $ $ $ $

Brian has been working for a few years now and has saved a substantial amount of money. he now wants to invest 50 percent of his savings in a bank account where it will be locked for three years and gain interest. which type of bank account should brian open? a. savings account b. money market account c. checking account d. certificate of deposit

Asmall town wants to build some new recreational facilities. the proposed facilities include a swimming pool, recreation center, basketball court and baseball field. the town council wants to provide the facilities which will be used by the most people, but they face budget and land limitations. the town has $400,000 and 14 acres of land. the pool requires locker facilities which would be in the recreation center, so if the swimming pool is built the recreation center must also be built. also, the council has only enough flat land to build the basketball court or the baseball field. the daily usage and cost of the facilities (in $1,000) are shown below. which facilities should they build? facilityusagecost ($1,000)landswimming pool4001002recreation center5002003basketball court3001504baseball field2001005

What is difference between fiscal year and tax year? explain in the simplest way.