Bain corp. owned 20,000 common shares of tell corp., purchased in year 1 for $180,000. on december 15, year 5, bain declared a property dividend of all its tell corp. shares on the basis of one share of tell for every 10 shares of bain common stock held by its shareholders. the property dividend was distributed on january 15, year 6. on the declaration date, the aggregate market price of the tell shares held by bain was $300,000. the entry to record the declaration of the dividend should include a debit to retained earnings (or property dividends declared) of

Norbert and suzie are both lineworkers for a utility company who have been working together for almost two years. norbert frequently tells suzie that the job is called "lineman" and not "linewoman," and thus, it is not a woman's job. he plays practical jokes on her such as hiding some of her tools and sabotaging her truck. he asks her when she plans on getting pregnant and staying at home to take care of her children and gives her copies of " wanted" ads for secretarial and waitress jobs. such behavior has kept suzie disturbed at work. if suzie complains about norbert's conduct: