Read the scenario, and then answer the question. a pair of entrepreneurs have an idea for a diagnostic service business that will identify if patients have a specific type of disease. what are the most important factors to consider before they start their business? how many people are tested for this disease every year, and how much cheaper their service will be than their competitors how many hours they want to work every year, and how much faster their service will be than their competitors how many people they plan to have working for them, and how much easier their service will be than their competitors how many people suffer from this disease, and how many more goods they will offer than their competitors

Yang corporation starts a foreign subsidiary on january 1 by investing 20,000 rand. yang owns all of the shares of the subsidiary’s common stock. the foreign subsidiary generates 40,000 rand of net income throughout the year and pays no dividends. the rand is the foreign subsidiary’s functional currency. currency exchange rates for 1 rand are as follows: lo 10-3 january $0.25 = 1 rand average for the 0.28 = 1 december 0.31 = 1 in preparing consolidated financial statements, what translation adjustment will yang report at the end of the current year? a. $400 positive (credit). b. $1,000 positive (credit). c. $1,400 positive (credit). d. $2,400 positive (credit). hoyle, joe ben; hoyle, joe ben. advanced accounting (page 513). mcgraw-hill higher education. kindle edition.