Sealy, the largest manufacturer of mattresses in the u. s., recently set out to redefine its place in the bedrooms of america. no longer was it going to be associated as simply a mattress company. henceforth, the name sealy was going to be known as the world's leading "sleep wellness provider". this is an example of

Pear co.’s income statement for the year ended december 31, as prepared by pear’s controller, reported income before taxes of $125,000. the auditor questioned the following amounts that had been included in income before taxes: equity in earnings of cinn co. $ 40,000 dividends received from cinn 8,000 adjustments to profits of prior years for arithmetical errors in depreciation (35,000) pear owns 40% of cinn’s common stock, and no acquisition differentials are relevant. pear’s december 31 income statement should report income before taxes of