Ayayai inc. owns shares of pina corporation stock. at december 31, 2017, the securities were carried in ayayai’s accounting records at their cost of $789,000, which equals their fair value. on september 21, 2018, when the fair value of the securities was $993,000, ayayai declared a property dividend whereby the pina securities are to be distributed on october 23, 2018, to stockholders of record on october 8, 2018. prepare all journal entries necessary on those three dates. (credit account titles are automatically indented when amount is entered. do not indent manually. if no entry is required, select "no entry" for the account titles and enter 0 for the amounts.)

Acontractor was awarded a purchase order for commercial items for $1.5 million under the authority of far subpart 13.5. the purchase order was issued in november 2010 and containedall applicable clauses that were current as of the date of the purchase order. under the purchase order, the contractor is required to comply with a small business subcontracting plan that contains all of the required elements. which of the following is true? a. the contractor must submit a standard form 294, subcontracting report for individual contracts. b. the contractor must submit an individual subcontracting report through the electronic subcontracting reporting system (esrs). c. the contractor may submit either an sf 294 or report its subcontracting through esrs. d. the contractor is not required to submit any subcontracting reports.