Rita and susan want to form and do business as trips & travel agency, inc. they will serve as the firm's directors and officers, and will initially hold all of the stock in the company.
a corporation is owned by:

a) the board of directors.
b) the officers.
c) the employees.
d) the shareholders.

D) the shareholders.

Explanation:

A corporation is a type of business ownership where the enterprise is a separate legal entity from its founders. The value of a corporation is subdivided into smaller units called shares, stock, or equity. The capital that Individuals or institutions contribute intending to form a corporation is their share contribution.  

Share Contributors are called shareholders and are the owners of a corporation. Rita and Susan will hold all the stock, meaning they will own trips and travel agency, inc. As the owners, Susan and Rita will be the only shareholders.

b. take periodic breaks and alternate between tasks.  

will increase work efficiency, and avoid health issues.

answernet income for 2017 will be greater if the inventory quantity declines;