Scuba manufacturer designs and sells the best scuba gear on the market. All industry and governmental standards are met, and there is no better technologically feasible design than that used by the manufacturer. There had been no previous problems with the gear, but on one unfortunate day, the breathing apparatus on a unit malfunctioned, resulting in a diver needing medical care. Assuming recognition in the jurisdiction involved, which of the following is the best defense to a lawsuit alleging a design defect brought by the diver? A) Comparative fault
B) Assumption of the risk
C) State-of-the-art
D) Ultrahazardous activity

Sarah needs to complete financial aid packets. during which school year would she do this? sophomore freshman senior junior

Find the interest rate for a $4000 deposit accumulating to $5234.58, compounded quarterly for 9 years

Eliminating entries (including goodwill impairment) and worksheets for various years on january 1, 2013, porter company purchased an 80% interest in the capital stock of salem company for$850,000. at that time, salem company had capital stock of $550,000 and retained earnings of $80,000.differences between the fair value and the book value of the identifiable assets of salem company were asfollows: fair value in excess of book valueequipment$130,000land65,000inv entory40,000the book values of all other assets and liabilities of salem company were equal to their fair values onjanuary 1, 2013. the equipment had a remaining life of five years on january 1, 2013. the inventory was sold in2013.salem company’s net income and dividends declared in 2013 and 2014 were as follows: year 2013 net income of $100,000; dividends declared of $25,000year 2014 net income of $110,000; dividends declared of $35,000required: a. prepare a computation and allocation schedule for the difference between book value of equity acquired andthe value implied by the purchase price. b.present the eliminating/adjusting entries needed on the consolidated worksheet for the year endeddecember 31, 2013. (it is not necessary to prepare the worksheet.)lo6lo1