Badger and Fox are forming a partnership. Badger invests a building that has a market value of $358,000; the partnership assumes responsibility for a $129,000 note secured by a mortgage on the property. Fox invests $104,000 in cash and equipment that has a market value of $79,000. For the partnership, the amounts recorded for the building and for Badger's Capital account are:

Penny poodle wanted to know which dog obedience training program was more effective: puppy pride, the approach she has been using for any years, or doggie do-right, a new approach. penny convinced 50 human companions of untrained dogs to participate in her study. the dogs and their humans were randomly assigned to complete the puppy pride or doggie do-right course. at the end of the training programs, all of the dogs were scored on their level of obedience on a standardized dog obedience checklist (scores could range from 10 to 100). the design of this study is: