Reposition how the consumers perceived chocolate milk.
if you cause damage to your apartment, your landlord can
Answer:
...send you out for vandalizing the property?? i dunno lol
Explanation:
Answer:
you could get evicted
Explanation:
Rock Bottom Gold Company recently repurchased 7 million shares of its common stock for $47 per share. The intent of the repurchase was to increase earnings per share to be more in line with competitors. Required: 1. Determine the impact of the stock repurchase on assets, liabilities, and stockholders' equity. (Enter your answers in whole dollars not in millions (i.e., 1,000,000 not 1.0). Negative amounts should be indicated by a minus sign.)
The impact includes Assets = -$32,90,00,000, Liabilities = No Effect and Stockholder's Equity = -$32,90,00,000.
If the stock is repurchased, the cash will be paid. Thus, the assets would be decreased.
Also for the stock repurchase, the stockholder's equity will be decreased consequently.
Assets = Cash (7,000,000*$47)
Assets = -$329,000,000
Thus, the assets will decrease by $329,000,000.
Liabilities = No Effect
Thus, the liabilities will have no impact for the transaction.
Stockholder's Equity = -$329,000,000
Thus, the stockholder's equity will be decreased by $329,000,000.
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Conducting a survey of your friends to see how many might go to a trampoline park is an example of
Answer: Primary research
Explanation: Primary research is defined as the type of research where the person himself collects information. In this type of research, surveys, observation, and interviews are used.
In the primary research, the information is collected directly and not depending on other research that has been done previously. One of the advantages of this research is that it is carried out around a specific problem and with this information find a solution.
Sralbn620 Corporation has two divisions: Domestic Division and Foreign Division. Last month, the corporation reported a contribution margin of $47,800 for Domestic Division. Foreign Division had a contribution margin ratio of 25% and its sales were $235,000. Net operating income for the Sralbn620 Corporation was $35,700 and traceable fixed expenses were $55,400.
(ID#32648)
What were Sraibn 620 Corporation's common fixed expenses?
a) $15,450
b) $106,550
c) $55,400
d) $70,850
Answer:
Common fixed expense= $15,450
Explanation:
First, we need to calculate the total contribution margin from the two divisions:
Domestic Division= $47,800
Foreign Division= 235,000*0.25= $58,750
Total contribution margin= $106,550
Now, we can determine the common fixed expense using the following formula:
Net operating income= total contribution margin - traceable fixed expense - common fixed expense
35,700 = 106,550 - 55,400 - common fixed expense
common fixed expense= 51,150 - 35,700
common fixed expense= $15,450
a ____ is paid work that gives you experience to lead to a new job
A. Career
B. Job
C. occupation
D. Skill
Answer:
B. Career.
Explanation:
A Career is an Occupation where you can earn better jobs in any given field with progress and experience.
Frolic Corporation has budgeted sales and production over the next quarter as follows: August September Sales in units Production in units July 50,000 71,200 62,000 62,300 66,650 The company has 6000 units of product on hand at July 1. 10% of the next month's sales in units should be on hand at the end of each month. October sales are expected to be 81,500 units. Budgeted sales for September would be (in units):__________.
A) 74,800
B) 65,000
C) 74,000
D) 72,850
Zepol Company is planning to produce 600,000 power drills for the coming year. The company uses direct labor hours to assign overhead to products. Each drill requires 0.75 standard hour of labor for completion. The total budgeted overhead was $1,777,500. The total fixed overhead budgeted for the coming year is $832,500. Predetermined overhead rates are calculated using expected production, measured in direct labor hours. Actual results for the year are:
Answer:
Actual results are missing, so I looked for a similar question and found:
Actual results for the year are: Actual production (units) 594,000 Actual variable overhead $928,000 Actual direct labor hours (AH) 446,000 Actual fixed overhead $835,600
1. Compute the applied fixed overhead
2. Compute the fixed overhead spending and volume variances
1) budgeted labor hours = 600,000 units x 0.75 labors hours per unit = 450,000 labor hours
standard fixed overhead rate = $832,500 / 450,000 labor hours = $1.85 per labor hour
applied fixed overhead = actual labor hours x standard fixed overhead rate = 446,000 x $1.85 = $825,100
2) Fixed overhead volume variance = applied fixed overhead – budgeted fixed overhead = $825,100 - $832,500 = -$7,400 favorable
Fixed overhead spending variance = actual fixed overhead - applied fixed overhead = $835,600 - $825,100 = $10,500 unfavorable
total fixed overhead variance = -$7,400 + $10,500 = $3,100 unfavorable
when you hear the words financial literacy and financial wellness, what do they mean to you? (i’m not sure if it’s in the right subject but it would be nice to help?)
Answer:
Being Financial Literate means you can read and comprehend financial statements, such as a balance sheet or income statement. You understand business terminology and can understand business writings. Financial wellness is having a strong and diverse financial portfolio, eg owning stocks, bonds, making good investments. Essentially being smart with money, and building up your wealth.
Explanation:
A transformational leadership style would not work well with
a project designed by a team
someone who works best independently
those who appreciate regular feedback
employees who had a strong belief in the company that they work for
Answer:
someone who works best independently
Explanation:
A transformational leadership style is the leadership style in which the leader is involved with the team and works in tandem with them to achieve the set goal.
With this in mind, a transformational leadership style would not work well with someone who works best independently.
Crystal Products allows customers to use bank credit cards to charge purchases. The bank used by Crystal Products processes all bank credit cards in exchange for a 3% processing fee. All credit card receipts deposited are credited to the company account on the day of deposit. Assume that on January 18, Crystal Products sold and deposited $19,000 worth of bank credit card receipts. Prepare the general journal entry to record this transaction.
Answer:
January 18, 202x, merchandise sold using credit cards
Dr Cash 18,430
Dr Credit card fees 570
Cr Sales revenue 19,000
When credit card sales are deposited immediately (e.g. VISA, MasterCard) they are considered cash sales. When the credit card companies delays the deposit, they are considered accounts receivable, e.g. American Express.
HII I've made about 3 give aways with points and still have a bunch, but this question is asking if anyone wants to be friends? send a request!! also the first person to send a request will get 20 points to continue the giveaway!! i will also probably make more giveaways so make sure to friend me to see when another one takes place!!
Answer:
ok I will send bro gg bye
Answer:
okays
Explanation:
Sewtfi951 Corporation makes an extra large part to use in one its fabulous products. A total of 14,500 units of this extra large part are produced and used every year. The company's costs of producing the extra large part at this level of activity are below:
Per Unit
Direct materials $3.20
Direct labor $7.80
Variable manufacturing overhead $8.30
Supervisor's salary $3.70
Depreciation of special equipment $2.10
Allocated general overhead $7.30
An outside supplier has offered to make the extra large part and sell it to Sewt1951 for $32.30 each If this offer is accepted the supervisor's salary and all of the variable costs, including the direct labor, can be avoided The special equipment used to make the extra large part has no salvage value or other use The allocated general overhead representa fixed costs of the entire Sewt1951 company. none of which would be avoided at the part were purchased instead of produced internally. In addition, the space used to make the extra large part could be used to make more of one of the company's other fabulous products, generating an additional segment margin of $34,500 per year for that product
What would be the annual financial advantage (disadvantage) for Sewt1951 Corp as a result of buying the extra large part from the outside supplier?
Answer:
($100,350)
Explanation:
Relevant cost to make
Per Unit 14,500 units
Direct materials $3.20 $46,400
Direct labor $7.80 $113,100
Variable manufacturing overhead $8.30 $120,350
Supervisor's salary $3.70 $53,650
Relevant cost to make $23 $333,500
Relevant Cost to buy
Per Unit 14,500 units
Purchase price $32.30 $468,350
Less: Additional segment margin $34,500
Relevant Cost to buy $433,850
Here, we have financial disadvantage to buy as Relevant cost to make is lesser than Relevant Cost to buy
Financial (Disadvantage to buy) = $333,500 - $433,850
Financial (Disadvantage to buy) = ($100,350)
Which of the following steps is most effective in protecting yourself from identity theft?
a. Throw away credit card applications in the garbage.
b. Shred all mail with personal information before discarding it.
C. Place your old bank statements in the recycle bin.
d. Carry all your passwords in your wallet or purse.
Answer:b shred all mail with personal info before discarding it.
The step that is most effective for protecting yourself from identity theft is option b. Shred all mail with personal information before discarding it.
What is meant by protection?As the name suggests, protection means defense or shielding something from the viruses so that no one could impact in it.
So based on this, we can say that it shreds all mail having the personal information prior to discarding it.
hence, the option b is correct.
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Jeff and Riley were married for 35 years when Riley died in July of 2016. The couple have two children who are 6 and 10 years old. Which of the following applies to Jeff regarding filing status?a) Jeff can file using any status he wants for the next 3 yearsb) Since Jeff’s spouse died during the year, he may be entitled to the special qualifying widower with dependent child benefits for tax year 2017 and 2018c) Since Jeff’s spouse died during the year, he may be entitled to the special qualifying widower with dependent child benefits for tax year 2016 onlyd) Since Jeff’s spouse died during the year, he may be entitled to the special qualifying widower with dependent child benefits for tax year 2017 only
Answer:
(D) I think
Explanation:
When your husband or spouse dies,you file as a widower. If he has children he could get extra benefits because he can file his kids as a Dependent on his Taxes.
Hope this helps:)!
Stay beautiful ❤️
With Riley having died in 2016, the procedure would be that b) Since Jeff’s spouse died during the year, he may be entitled to the special qualifying widower with dependent child benefits for tax year 2017 and 2018.
Special Qualifying WidowerAllows a widower to still fill taxes jointly as a married person for two years after the spouse dies. Can only apply if there is at least a single dependent child.There are two dependent children in this scenario so Jeff qualifies for this filling status. As Riley died in 2016, Jeff's two years would be the years 2017 and 2018.
In conclusion, option B is correct.
Find out more on the special qualifying widower status at https://brainly.com/question/26021534.
Garth Corporation sells a single product. If the selling price per unit and the variable expense per unit both increase by 10% and fixed expenses do not change, then: Contribution margin per unit Contribution margin ratio Break-even in units A) Increases Increases Decreases B) No change No change No change C) No change Increases No change D) Increases No change Decreases Option C Option B Option D Option A
Answer:
D) Increases No change Decreases
Explanation:
Contribution margin is Sales less Variable Costs. This will increase if the selling price per unit and the variable expense per unit both increase.
Contribution margin ratio is Contribution expressed as a percentage of Sales. This will stay the same when the selling price per unit and the variable expense per unit both increase by the same percentage.
Break-even in units is Fixed Costs divided my contribution per unit. This will decrease as the Contribution margin has increased.
Pina Company began operations on January 2, 2019. It employs 10 individuals who work 8-hour days and are paid hourly. Each employee earns 11 paid vacation days and 7 paid sick days annually. Vacation days may be taken after January 15 of the year following the year in which they are earned. Sick days may be taken as soon as they are earned; unused sick days accumulate. Additional information is as follows.
Actual Hourly Wage Rate Vacation Days Used by Each Employee Sick Days Used by Each Employee
2019 2020 2019 2020 2019 2020
$11 $12 0 10 4 6
Pina Company has chosen not to accrue paid sick leave until used, and has chosen to accrue vacation time at expected future rates of pay without discounting. The company used the following projected rates to accrue vacation time. Year in Which Vacation Time Was Earned Projected Future Pay Rates Used to Accrue Vacation Pay 2019 $11.83 2020 12.76
Prepare journal entries to record transactions related to compensated absences during 2019 and 2020
Answer:
2019
Dr Salaries and wages expense 9,680
Cr Salaries and wages payable 9,680
Dr Salaries and wages expense 6,160
Cr Salaries and wages payable 6,160
Dr Salaries and Wages Payable 3,520
Cr Cash 3,520
2020
Dr Salaries and wages expense 10,560
Cr Salaries and wages payable 10,560
Dr Salaries and wages expense 6,720
Cr Salaries and wages payable 6,720
Dr Salaries and wages expense
800
Dr Salaries and wages payable 8,800
Cr Cash 9,600
Dr Salaries and Wages Expense 240
Dr Salaries and Wages Payable 5,520
Cr Cash 5,760
B. 2019 $10,410
2020 $12,175
Explanation:
(a) Preparation of journal entries to record transactions related to compensated absences during 2019 and 2020
2019
Dr Salaries and wages expense 9,680
Cr Salaries and wages payable 9,680
(10 employees * $11.00/hr. * 8 hrs./day * 11 days)
(Being to record accrue expense and liability for vacation)
Dr Salaries and wages expense 6,160
(10 employees * $11.00/hr. * 8 hrs./day * 7days)
Cr Salaries and wages payable 6,160
(Being to record accrue expense and liability for sick pay)
Dr Salaries and Wages Payable 3,520
Cr Cash 3,520
(10 employees * $11.00/hr. * 8 hrs./day*4 days)
2020
Dr Salaries and wages expense 10,560
(10 employees * $12/.00/hr. * 8 hrs./day * 11 days)
Cr Salaries and wages payable 10,560
(Being to accrue expense and liability for vacation)
Dr Salaries and wages expense 6,720
Cr Salaries and wages payable 6,720
(10 employees * $12.00/hr. * 8 hrs./day * 7 days)
(Being to record accrue expense and liability for sick pay)
Dr Salaries and wages expense
800
(9,600-800)
Dr Salaries and wages payable 8,800
(10 employees * $11.00/hr. X 8 hrs./day *10days)
Cr Cash 9,600
(10 employees * $12.00/hr. * 8 hrs./day X 10days)
(Being to record vacation time period))
Dr Salaries and Wages Expense 240
(10 employees * ($11-12) /hr. * 8 hrs./day * (7-4) last yr)
Dr Salaries and Wages Payable 5,520
(10 employees * $11.00/hr. * 8 hrs./day * (7-4) days) + (10 employees * $12.00/hr. * 8 hrs./day *(6-3) days)
=(2,640+2,880=5520)
Cr Cash 5,760
(10 employees * $12.00/hr. * 8 hrs./day * 6 days)
(Being to record sick leave paid)
B) Computation for the amounts of any liability for compensated absences that should be reported on the balance sheet at December 31, 2019, and 2020
1. December 31, 2019
10 employees * $11.83/hr. * 8 hrs./day * 11 days =$10,410
2. December 31, 2020
10 employees * $11.83/hr. * 8 hrs./day * 1 day =$946
Add: 10 employees * $12.76/hr. * 8 hrs./day * 11 days = 11,229
Total $12,175
($11,229+$946)
Therefore the amounts of any liability for compensated absences that should be reported on the balance sheet at December 31, 2019 will be $10,410 and 2020 will be $12,175
A three-month forward contract on a stock index is trading at $1000. The current index level is $985.1. Assuming a continuously compounded interest rate of 5%. Additionally, assume that the stock index does not pay any dividends. Which one of the following statements reflects a potential arbitrage strategy:
I. Long the forward contract, short the stock index, and lend at the risk-free rate
II. Short the stock index and lend at the risk-free rate, while entering in a forward contract agree- ment to purchase the asset in three months for $1000.
(a) I alone
(b) II alone
(c) I and II
(d) None of the above
Answer:
d
Explanation:
ddddddddddddddddddddddd
Bronco High School issues $10 million in bonds on January 1, 2021 that pay interest semi-annually on June 30 and December 31. A portion of the bond amortization schedule appears below: Date Cash Paid Interest Expense Increase in Carrying Value Carrying Value 01/01/2021 $ 8,800,000 06/30/2021 $ 400,000 $ 440,000 $ 40,000 8,840,000 12/31/2021 400,000 442,000 42,000 8,882,000 What is the face amount of the bonds
Answer:
the face amount of the bonds is $10 million
Explanation:
the journal entry to record the issuance of the bonds is:
January 1, 2021, bonds issued at a discount
Dr Cash 8,800,000
Dr Discount on bonds payable 1,200,000
Cr Bonds payable 10,000,000
the face value of the bonds = total amount of the issue, while the carrying value of the bonds = face value - discount = $10,000,000 - $1,200,000 = $8,800,000
What are the "flows" within a supply chain, and why are they important?
Answer:
Supply chain management is the coordination, management and strategy that drives the flow of data, information, resources and materials to deliver the best product and service to all stakeholders in the process of converting raw goods to a salable product and delivering it to the ultimate customer. There are three main flows of supply chain management: the product flow, the information flow, and the finances flow. The product flow involves the movement of goods from a supplier to a customer. This supply chain management flow also concerns customer returns and service needs.
Explanation:
Variety spice of life
The broad scope seeks to attract a large group of applicants who have a high probability possessing the characteristics that are needed to perform a specific job and qualifications are specific and specialized.
A. True
B. False
The important point(s) to remember while estimating the cash flows of a project Group of answer choices is that only cash flow is relevant are cash flow is relevant and always estimate cash flows on an incremental basis are to always estimate cash flows on an incremental basis and to be consistent in the treatment of inflation. are cash flow is relevant, always estimate cash flows on an incremental basis, and be consistent in the treatment of inflation.
Answer:
Option D (are cash..........inflation) is the right alternative.
Explanation:
Even before forecasting or considering a project's investment returns, this same important thing to recognize or significant observation is capital investment. Quite often approximate cash flows as well as being consistent throughout the cure of economic growth around an integrated or incremental perspective.Some other alternatives given are not linked to the scenario in question. That is indeed the right choice, therefore.
During the most recent month, the following activity was recorded: Twenty thousand pounds of material were purchased at a cost of $2.35 per pound. All of the material purchased was used to produce 4,000 units of Zoom. 750 hours of direct labor time were recorded at a total labor cost of $14,925. Required: 1. Compute the materials price and quantity variances for the month. 2. Compute the labor rate and efficiency variances for the month.
Answer: See explanation
Explanation:
The following can be derived from the question:
Actual quantity = 20,000 pounds
Actual price = $2.35
Standard price = $2.50 per unit
Actual hours = 750 hours.
The standard quantity will be calculated as:
= 4,000 units × 4.6
= 18,400 pounds
The Actual rate will be calculated as:
= Total labor cost / Actual hours
= $14,925 / 750
= $19.90
Standard hours will be:
= 0.2 hours × 4,000 units
= 800 hours.
Standard rate = $18 per hour
1. Compute the materials price and quantity variances for the month.
Material price variance:
= (AQ × AP) - (AQ × SP)
= (20,000 × $2.35) - (20,000 × $2.50)
= 47000 - 50000
= -3000
Material quantity variance:
= (AQ × SP) - (SQ × SP)
= (20,000 × $2.50) - (18,400 × $2.50)
= 50,000 - 46000
= 4000
2. Compute the labor rate and efficiency variances for the month.
Labor rate variance:
= (AH × AR) - (AH × SR)
= ($750 × $19.90) - (750 × $18)
= 14925 - 13500
= 1425
Labor efficiency variance:
= (AH × SR) - (SH × SR)
= (750 × $18) - (800 × $18)
= 13500 - 14400
= 900
Gallonte Inc. began operations in April of this year. It makes all sales on account, subject to the following collection pattern: 30% are collected in the month of sale; 60% are collected in the first month after sale; and 10% are collected in the second month after sale. If sales for April, May, and June were $60,000, $80,000, and $70,000, respectively, what were the firm's budgeted collections for May
Answer:
Total cash collection May= $60,000
Explanation:
Giving the following information:
Cash collection:
30% are collected in the month of sale
60% are collected in the first month after sale
10% are collected in the second month after sale.
Sales:
April= $60,000
May= $80,000
We need to calculate the cash collection for May:
Cash collection:
Sales in cash May= (80,000*0.3)= 24,000
Sales in account from April= (60,000*0.6)= 36,000
Total cash collection May= $60,000
The following unadjusted trial balance contains the accounts and balances of Dylan Delivery Company as of December 31, 2017
a. Unrecorded depreciation on the trucks at the end of the year is $8.231
b. The total amount of accrued interest expense at year-end is $8,000.
c. The cost of unused office supplies still available at year-end is $1,400.
1. Prepare the year-end closing entries for Dylan Delivery Company as of December 31, 2017
2. Determine the capital amount to be reported on the December 31, 2017 balance sheet.
Answer:
Question 1
Part a
Debit : Depreciation $8.231
Credit : Accumulated Depreciation $8.231
Part b
Debit : Interest Expense $8,000
Credit : Long term notes payable $8,000
Part c
Debit : Office Supplies Expenses $ 500
Credit: Office Supplies $ 500
Question 2
Capital amount to be reported on the December 31, 2017 balance sheet is $170,551
Explanation:
See below the full question that i have attached
Calculation of Capital amount as at December 31, 2017
Balance before adjustments $187,282
Adjustments :
Depreciation ($8.231)
Interest Expense ($8,000)
Office Supplies Expenses ($ 500)
Balance after adjustments $170,551
How is environmental pollution market failure
Answer:
In the real world, pollution is served as an example of market failure. ... According to the diagram, in this case pollution, negative externalities occurs. At the output Qe , equilibrium output is achieved by the firm, at which the marginal private cost equals the price of the firm's output.
Baskin-Robbins is one of the world’s largest specialty ice cream shops. The company offers dozens of different flavors, from Very Berry Strawberry to lowfat Espresso ’n Cream. Assume that a local Baskin-Robbins in Raleigh, North Carolina, has the following amounts for the month of July 2021.Salaries expense $13,700 Sales revenue $69,800Inventory (July 1, 2021) 2,300 Interest income 3,300Sales returns 1,100 Cost of goods sold 28,700Utilities expense 3,600 Rent expense 6,700Income tax expense 6,000 Interest expense 400 Inventory (July 31, 2021) 1,100Required:1. Prepare a multiple-step income statement for the month ended July 31, 2021.2. Calculate the inventory turnover ratio for the month of July. Would you expect this ratio to be higher or lower in December 2021? Explain.3. Calculate the gross profit ratio for the month of July.
Answer:
Baskin-Robbins
Raleigh, North Carolina
1. Multi-step Income Statement for the month ended July 31, 2021:
Net Sales Revenue $68,700
Cost of goods sold 28,700
Gross profit $40,000
Expenses:
Salaries $13,700
Rent expense 6,700 20,400
Operating income $19,600
Interest Income $3,300
Interest expense ($400)
Income before tax $22,500
Income tax expense 6,000
Net income $16,500
2. Inventory turnover ratio = Cost of goods sold/Average Inventory
= $28,700/$1,700 = 16.88 times
3. I expect the inventory turnover ratio for Baskin-Robbin's shops at Raleigh to be higher in December 2021. There will be more sales of the different flavors of ice cream in December because of the Christmas holidays. As a result, the cost of goods sold will be higher than July's, and the ending inventory will be lower still than July's.
4. Gross profit ratio = Gross profit/Net Sales * 100
= $40,000/$68,700 * 100
= 58%
Explanation:
a) Data and Calculations:
Expenses:
Salaries $13,700
Rent expense $6,700
Interest expense $400
Interest Income $3,300
Sales Revenue $69,800
Sales returns 1,100
Net Sales Revenue $68,700
Income tax expense 6,000
Cost of goods sold = $28,700
Inventory, July 1, 2021 $2,300
Inventory, July 31, 2021 $1,100
Total inventory $3,400
Average inventory $1,700 ($3,400/2)
Sandhill, Inc., is launching a new store in a shopping mall in Houston. The annual revenue of the store depends on the weather conditions in the summer in Houston. The annual revenue will be $252,000 in a sizzling summer, with a probability of 0.3, $61,000 in a cool summer with a probability of 0.2, and $170,500 in a normal summer with a probability of 0.5.
What is the expected annual revenue for the store?Expected annual revenue= $
Answer:
$173,050
Explanation:
Expected revenue = 0.3*$252,000 + 0.2*$61,000 + 0.5*$170,500
Expected revenue = $75600 + $12200 + $85250
Expected revenue = $173,050
So, the expected annual revenue for the store is $173,050
Data for Yvavxs408 Corporation and its two divisions, Domestic and Foreign, appear below:
Sales revenues, Domestic $620,000
Variable expenses, Domestic $359,700
Traceable fixed expenses, Domestic $ 74,100
Sales revenues, Foreign $478,400
Variable expenses, Foreign $273,000
Traceable fixed expenses, Foreign $ 61,900
(ID#54797) In addition, Yvavxs408's common fixed expenses totaled S167.800 and were allocated as follows: 587,100 to the Domestic division and $80.700 to the Foreign division
What is the segment margin for the Domestic division?
Answer:
Segment margin Domestic = $186,200
Explanation:
Giving the following information:
Sales revenues= $620,000
Variable expenses= $359,700
Traceable fixed expenses= $74,100
To calculate the segment margin for the Domestic division, we need to use the following formula:
Segment margin Domestic = segment contribution margin - traceable fixed expense
Segment margin Domestic = (620,000 - 359,700) - 74,100
Segment margin Domestic = $186,200
Select the correct answer
What does the term constructed wetlands normally refer to
A natural wetlands that are used for wastewater disposal and treatment
B. wetlandis created for the purpose of environmental research
Cartificially created wetlands that simulate natural wetlands
D. wetlands used for constructing buildings
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