Min applies for a job as a receptionist at an accounting firm. If she is denied a job because she is of Asian origin, she may be a victim of: a. disparate-impact discrimination. b. direct-treatment discrimination. c. disparate-treatment discrimination. d. primary-treatment discrimination.

Option C is the correct answer.

Explanation:

What do we understand by disparate-treatment discrimination?

It simply refers to an act of unequal behavior towards someone because of some existing prejudices in the mind of those that commit the act. These prejudices could include false believes about the person coming in. For example a stereotype about being Asian or probably, one about being a female. So what this means is that this act is committed when an unequal behavior is shown to a person because of some characteristics possessed by the person for example gender-based or demographic considerations.

Important to note is that this act is illegal. Since it is illegal, a person feeling he had been a victim could get a court to preside over his/her issues with the said person

Total Liability will be $32,240.

Explanation:

Interest Bearing note requires interest payment on the face value of the note outstanding. In this Question The bond Issued on August 1, with face value of $31,200 and with interest of 8% annually.

At the time of issuance a liability of $31,200 was recorded. Assuming the year end date is December 31, Year 1, Interest of 5 month has been accrued and it should also be recorded. As there is no evidence that the interest has been paid so, we will also record this accrued interest as a liability.

Journal Entry will be as follow

Dr. Interest Expense (31,200 x 8% x 5/12)  $1,040

Cr. Interest Payable Liability                        $1,040

Total Liability will be $32,240 ($31,200 + $1,040).