At january 1, year 1, amc company grants 10,000 options that permit key executives to acquire 10,000 of the company’s $1 par common shares within the next five years, but not before december 31, year 3 (the vesting date). the exercise price is the market price of the shares on the date of grant, $20 per share. the fair value of the options is $4 per option. eighty percent of the options (or 8,000) are exercised on january 5, year 4 when the market price is $30 per share. the remaining 20% of the options expire as unexercised when the market price is $18 per share. prepare the appropriate journal entry for the expiration of the unexercised options.

The wall street journal reported that walmart stores inc. is planning to lay off 2,300 employees at its sam's club warehouse unit. approximately half of the layoffs will be hourly employees (the wall street journal, january 25-26, 2014). suppose the following data represent the percentage of hourly employees laid off for 15 sam's club stores. 55 56 44 43 44 56 60 62 57 45 36 38 50 69 65 (a) compute the mean and median percentage of hourly employees being laid off at these stores. (b) compute the first and third quartiles. (c) compute the range and interquartile range. (d) compute the variance and standard deviation. (e) do the data contain any outliers? (f) based on the sample data, does it appear that walmart is meeting its goal for reducing the number of hourly employees?

Afarmer is an example of what kind of producer?

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