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114) A magazine publisher sells a one-year magazine subscription for $24 in advance of delivering the monthly issues. What would be the correct way to record the delivery of the first monthly issue of the magazine? a) Deferred Revenue Sales Revenue 2 2 b) Deferred Revenue Sales Revenue 2 2 c) Sales Revenue Cash 2 N 5 16) If current assets are $20,000, quick assets are $15,000 and current liabilities are $5,000, what is the acid-test ratio? a) .25 b) .33 c) 3.0 d) 4.0 is also referred to as a "non-exempt" 17) An employee who earns a employee a) wage b) salary