Michael wanted to build a small princess castle for his daughter in the backyard. he decided to turn it into a do-it-yourself project, so he bought the disassembled parts of the castle from big ben forts inc. however, after the purchase, he found that the manual provided by the company gave vague directions that were hard to understand. he built the castle by following the manual, but after a few days the castle collapsed and injured his daughter who was playing inside. which of the following actions can michael take in this situation?
a) he can sue big ben forts for defects in the packaging of their products.
b) he can file a negligence lawsuit against the store from which he bought the castle.
c) he can file a strict liability lawsuit against big ben forts for failure to provide adequate instructions on assembling the product.
d) he can file a strict liability lawsuit against big ben forts for failure to warn about the possible dangers of the product.

During january 2018, the following transactions occur: january 1 purchase equipment for $20,600. the company estimates a residual value of $2,600 and a five-year service life. january 4 pay cash on accounts payable, $10,600. january 8 purchase additional inventory on account, $93,900. january 15 receive cash on accounts receivable, $23,100 january 19 pay cash for salaries, $30,900. january 28 pay cash for january utilities, $17,600. january 30 firework sales for january total $231,000. all of these sales are on account. the cost of the units sold is $120,500. the following information is available on january 31, 2018. depreciation on the equipment for the month of january is calculated using the straight-line method. the company estimates future uncollectible accounts. at the end of january, considering the total ending balance of the accounts receivable account as shown on the general ledger tab, $4,100 is now past due (older than 90 days), while the remainder of the balance is current (less than 90 days old). the company estimates that 50% of the past due balance will be uncollectible and only 3% of the current balance will become uncollectible. record the estimated bad debt expense. accrued interest revenue on notes receivable for january. unpaid salaries at the end of january are $33,700. accrued income taxes at the end of january are $10,100

Your own record of all your transactions. a. check register b. account statement

Arnold rossiter is a 40-year-old employee of the barrington company who will retire at age 60 and expects to live to age 75. the firm has promised a retirement income of $20,000 at the end of each year following retirement until death. the firm's pension fund is expected to earn 7 percent annually on its assets and the firm uses 7% to discount pension benefits. what is barrington's annual pension contribution to the nearest dollar for mr. rossiter? (assume certainty and end-of-year cash flows.)