The local bank is having far too many complaints about customer wait time. to compensate, the bank added one additional teller and instituted one queue that feeds all three teller lines. the line moved quickly, and even though someone’s overall wait time might not be shorter, complaints decreased. the bank’s reaction to the complaint employed which service factor?

The following pertains to smoke, inc.’s investment in debt securities: on december 31, year 3, smoke reclassified a security acquired during the year for $70,000. it had a $50,000 fair value when it was reclassified from trading to available-for-sale. an available-for-sale security costing $75,000, written down to $30,000 in year 2 because of an other-than-temporary impairment of fair value, had a $60,000 fair value on december 31, year 3. what is the net effect of the above items on smoke’s net income for the year ended december 31, year 3?