Delisa Corporation has two divisions: Division L and Division Q. Data from the most recent month appear below: Total Company Division L Division Q Sales $596,000 $170,000 $426,000 Variable expenses 338,000 103,700 234,300 Contribution margin 258,000 66,300 191,700 Traceable fixed expenses 116,060 39,200 76,860 Segment margin 141,940 $ 27,100 $ 114,840 Common fixed expenses 43,950 Net operating income $ 97,990 The break-even in sales dollars for Division Q is closest to:

Clooney corp. establishes a petty cash fund for $225 and issues a credit card to its office manager. by the end of the month, employees made one expenditure from the petty cash fund (entertainment, $20) and three expenditures with the credit card (postage, $59; delivery, $84; supplies expense, $49).record all employee expenditures, and record the entry to replenish the petty cash fund. the credit card balance will be paid later. (if no entry is required for a transaction/event, select "no journal entry required" in the first account record expenditures from credit card and the petty cash fund.