On june 30, 2021, the high five surfboard company had outstanding accounts receivable of $600,000. on july 1, 2021, the company borrowed $450,000 from the equitable finance corporation and signed a promissory note. interest at 10% is payable monthly. the company assigned specific receivables totaling $600,000 as collateral for the loan. equitable finance charges a finance fee equal to 1.8% of the accounts receivable assigned. required: prepare the journal entry to record the borrowing on the books of high five surfboard.

Sally mitchell works as a manager at an environmental organization. she is currently working on a global warming project and decides which tasks related to creating awareness about the issue need to be done. in addition, she is also deciding which members of her team will work on engaging with the public and which will work on lobbying with the government. she is also assigning people as team members to ensure that tasks are undertaken on time. which of the following categories of functions is mitchell undertaking? envisioning organizing controlling planning