Pat is very happy with her team of 15 customer care representatives who've all been consistently performing well. Customer feedback was impressive and Pat is planning to give them good bonuses this time around. As a manager, Pat believes it is important to let her subordinates know when she is happy with their work. She does so, and also calls a meeting to discuss what they can do to improve further. Pat is using communication for .

Pear co.’s income statement for the year ended december 31, as prepared by pear’s controller, reported income before taxes of $125,000. the auditor questioned the following amounts that had been included in income before taxes: equity in earnings of cinn co. $ 40,000 dividends received from cinn 8,000 adjustments to profits of prior years for arithmetical errors in depreciation (35,000) pear owns 40% of cinn’s common stock, and no acquisition differentials are relevant. pear’s december 31 income statement should report income before taxes of