On January 2, 2011, Best Beverages acquired 21 percent of the stock of Better Bottlers for $24 million in cash. Best Beverages accounts for its investment using the equity method. At the time of acquisition, Better Bottlers' balance sheet was as follows (in millions): Better Bottlers Balance Sheet, January 2, 2011 (in millions) Assets Current assets $16 Property and equipment, net 332 Patents and trademarks 120 Total assets 468 Liabilities and equity Current liabilities 33.6 Long-term debt 414.4 Total liabilities 448 Capital stock 9.6 Retained earnings 10.4 Total equity 20 Total liabilities and equity $468 At the date of acquisition, valuation of Better Bottlers' assets and liabilities revealed that its reported patents and trademarks (8-year life) had a fair value of $128 million and it had unrecognized brand names (9-year life) worth $7.2 million. Several years later, Better Bottlers' December 31, 2014 retained earnings balance is $20 million. For 2014, it reported net income of $2 million and paid $520,000 in dividends. For all answers below, enter the complete figures using all zeros. For example, $1 million should be entered as 1,000,000. (a) Prepare the 2014 entries to report the above information on Best Beverages' books.

Read the overview below and complete the activities that follow. apartment complexes often look for ways to recruit new tenants and retain current tenants. although apartment complexes offer the tangible benefit of shelter to their tenants, many apartment complexes also offer additional services to tenants to encourage tenants to stay or to support the rent prices. the following scenario identifies the several service gaps of a company that runs an apartment complex as well as solutions for reducing these service gaps. concept review: customers have certain expectations about how a service should be delivered. a service gap occurs when the delivery of a service fails to meet customer expectations. there are four types of service gaps: knowledge gap, standards gap, delivery gap, and the communications gap. it is important for marketers to identify these gaps and develop strategies for minimizing them. match the example or solution to the appropriate service gap category.1. wait for repairs 5. train employees well2. understand expectations 6. incentives for tenants3. do not overpromise 7. family movie night4. empower employees 8. delayed lawn careservice gap example solutionknowledge gap standards gap delivery gap communication gap