Zion Issue the stock and record the transaction with debt to Common Stock Dividend Distributable for $1,000 to the Credit to Common Stock for $1,000.
Shares are a type of protection that gives stockholders a proportion of possession in an employer. shares also are known as “equities. “An inventory is a well-known time period used to describe the possession certificate of any enterprise. Maintaining a particular enterprise's proportion makes you a shareholder. Description: shares are of sorts—common and desired.
A stock is a sort of investment in an organization. agencies problem inventory shares to raise money that allows you to finance operational desires and to fuel growth, and traders buy the one's stock stocks for the possibility to generate a go back on their funding. A proportion is a monetary instrument that represents the component possession of an organization. An inventory is a financial tool that represents part possession in one or more establishments.
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as a property manager for several residential landlords, tomas must provide critical reports to each of the property owners for whom he works. which of the following information points needs to be updated and issued monthly? Income and expenses for each property
The most difficult aspect of property management is managing your time, scaling sustainably, lowering costs, retaining quality tenants, and maintaining your mental health throughout the process.
What is mean by income and expenses?Your company's income is the money it receives, while its expenses are the money it spends. In general, your net income is your revenue minus all of your expenses. If that figure is positive, your business is profitable.
Income is defined as what is earned or received during a specific time period. There are different terms for income because there are different ways to make money. Wages or salaries are earned from employment or self-employment. Expenses are the costs of items or resources that are depleted or consumed in the course of daily living. Expenses recur (that is, they occur repeatedly) because food, shelter, clothing, energy, and so on are consumed on a daily basis.
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which of the following would be hurt by a strong dollar? (choose all that apply) group of answer choices
A strong dollar would hurt American farmers who export their products, goods and services.
What effects are there on imports and exports when the dollar is strong or weak?Problems with exports are caused by a strong domestic currency, which also lowers import prices. A weak domestic currency raises the cost of imports while encouraging exports. By directly impacting the cost of inputs like labor and materials, inflation can also have an effect on exports.
Who is hurt by the strong dollar?A strong dollar hurts the stocks of US companies that do business abroad, but companies that export goods to the US may gain. The dollar may remain strong until the Federal Reserve changes its stance.
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Observe two people talking. Describe their communication. See if you can find all eight components and provide an example for each one.
Answer:
Do you have any extra links?
Explanation:
Initially, workers in the shoe industry and the computer industry earn the same wage. Reductions in trade barriers give domestic consumers access to cheaper shoes produced abroad, so domestic shoe prices fall. At the same time, foreign consumers purchase more computers, raising the relative price of computers. As a result of these changes, the demand for labor in the shoe industry ______ and the demand for labor in the computer industry ______.
At the same time, foreign consumers purchase more computers, raising the relative price of computers. As a result of these changes, the demand for labor in the shoe industry decreases and the demand for labor in the computer industry increases.
Work, commonly referred to as labor, is any intentional action that people perform to fulfill their own needs, those of others, or the needs of a wider society. Work can be understood from the point of view of the economy as a human activity that contributes to goods and services in an economy.
Labor is essential to all communities, but it can vary widely within and between communities, from manual extraction of natural resources to the use of sophisticated technologies that eliminate the needs of many people physical or even mental exertion. All but the simplest activities also require a certain set of skills, resources, and tools.
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Nudy's Cafe Group is recruiting new employees for its several area restaurants and decides to advertise the job listings in the local newspaper. This is an example of advertising. subliminal B2C classified institutional product
B2B marketing aims to reach the employees of a business responsible for making capital or purchasing decisions.
Which type of advertising aims at selling capital goods b to b and intermediary industrial products?B2B marketing strives to connect with company personnel who are in charge of making investment or purchase choices. Effective B2C campaigns need recognising the right audience, creating messaging, and developing a solid digital and SEO strategy, just as a business-to-consumer advertising strategy.
Any marketing initiatives that are targeted toward other businesses rather than specific customers are referred to as business-to-business advertising. For any good or service that does not reach the normal consumer, business-to-business advertising, or B2B advertising, takes place between businesses that are often found in the middle of the supply chain.
Promotion of goods like common office supplies, specific components used in another company's product, or services like human resources consulting or logistics that are primarily targeted at companies are all examples of B2B advertising.
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which of the following kinds of information can you include in this cv template? select all that apply.
Per CV ought to mix the coexisting parts: Contact Data, CV Profile, Work Insight, Instruction, and Powers. Extra parts to set on a CV are Proofs, Blocks, Dialects, More Goes and Paths, Gatherings, Distributions, or Gifts.
In any event, a CV ought to incorporate contact data, schooling, research insight, showing experience (if pertinent), distributions, introductions, and references. Other potential classifications are recorded underneath and may incorporate honors, proficient affiliations, local area or college administration, and others.
There are five fundamental components to remember for your CV. Your name and contact subtleties, an individual assertion, work insight, instruction and capabilities, and basic abilities.
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Oscar owns a meat processing plant whose unpleasant odors waft across the city.Because the production of processed meat provides a negative externality to thecommunity, at the market equilibrium quantity, the marginal social:A) cost of processed meat exceeds the market price.B) benefit of processed meat exceeds the market price.C) cost of processed meat is lower than the market price.D) benefit of processed meat is lower than the market price.
A) cost of processed meat exceeds the market price. Oscar is a meat-processing business owner. The marginal social cost of processed beef is more than the market price at the market equilibrium quantity.
When a product is in equilibrium quantity, there is neither a scarcity nor an excess on the market. When supply and demand cross, the amount of a good that customers desire to purchase is equal to the amount that its manufacturers are supplying. In other words, prices have stabilised to suit all stakeholders, bringing the market to a perfect state of equilibrium. The ideal quantity and pricing of an item or service may be calculated using a model from elementary microeconomics. The supply and demand model, which forms the cornerstone of market capitalism, serves as the foundation for this theory. It makes the supposition that both producers and customers act predictably and consistently, and that no outside forces affect their choices.
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T/F: A seamstress who quits her job in Houston and moves to New York where additional seamstresses are needed is said to be frictionally unemployed.
Dominic quit his work and is moving to New York from his current city of Cincinnati, so this is an example of frictional unemployment.
Which kind of unemployment is it that policymakers are trying to control?cyclical. Because cyclical unemployment is a product of fluctuations in the business cycle, it is the most amenable to management through actions taken by policymakers to maintain the economy on a path of low inflation and steady growth.
when job seekers give up because they are unable to get employment?Discouraged employees are those who give up looking for work despite still wanting to work but being unable to obtain employment. Out of a potential working age population of 160,000, there are 100,000 people in the labor force overall.
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which of the following areas have benefited from the work of applied anthropologists? multiple select question. marketing business graphic design physics public health
The following areas that have benefited from the work of applied anthropologists are physics and public health.
A degree in human sciences will provide you with a scope of abilities valuable to many work jobs and ventures. Notwithstanding humanities-related abilities, you'll further develop in different regions, for example, correspondence, research, critical thinking, thinking composing, free and cooperative work, and data association.
The essential obligation of applied anthropologists is to assist with taking care of issues - neediness, segregation, annihilation, ecological corruption, malnourishment, ailment, and loss of social legacy - influencing contemporary human networks.
Applied anthropologists work for different ventures, including government offices, ethnic alliances, backing gatherings, instructive organizations, social administrations, and confidential organizations.
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In general, which of the following is least likely to unconstitutionally burden the interstate commerce?
A. A state law requiring in-state liquor distillers to post the prices at which they will sell instate and not to exceed those prices when they sell to other states
B. A state tax on gas that makes it more expensive for trucking companies to route their trucks through the state
C. A state law requiring instate liquor distillers to post prices which they will sell in state
A state tax on gas that makes it more expensive for trucking companies to route their trucks through the state is least likely to unconstitutionally burden the interstate commerce.
What is burden?
Burden is an oppressive force or weight that someone or something is expected to carry or bear. It is often used to describe the feeling of being weighed down by a heavy responsibility or task that one must take on. Burden can also refer to something that is difficult or unpleasant to deal with or manage. Examples of burdens include physical, mental, and emotional burdens. Physical burdens can be anything from a physical illness or injury to carrying a heavy load, while mental and emotional burdens can include stress, anxiety, depression, and other psychological issues. Burden can also refer to a financial responsibility that is difficult to meet, such as a large debt or a financial obligation.
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Exercise 12-1 Indirect: Cash flow classification LO C1 The following transactions and events occurred during the year. Assuming that this company uses the indirect method to report cash provided by operating activities, indicate where each item would appear on its statement of cash flows by placing an X in the appropriate column Statement of Cash Flows Noncash Not Repo Investing& Financing Financing Activities on Statement or in Notes Operating Investing ActivitiesActivities Activities a. Declared and paid a cash dividend b. Recorded depreciation expense c. Paid cash to settle long-term note payable d. Prepaid expenses increased in the year e. Accounts receivable decreased in the year f. Purchased land by issuing common st g. Inventory increased in the year h. Sold equipment for cash, yielding a loss i. Accounts payable decreased in the year ock Income taxes payable increased in the year
Operating activities, investing activities, and financing activities are the three types οf cash flοws.
Which three kinds of cash flows are there?Tο determine a company's liquidity and sοlvency, three types of cash flows should be monitοred and evaluated: cash flow from οperations, investment, and financing activities are all examples οf cash flow. The cash flow statement οf a business cοntains all three.
Adjusting net income to accοunt for differences in nοn-cash transactions is how the indirect cash flow approach calculates cash flοw. It begins with a cοmpany's net income and cοvers both received and paid cash flows from various οperations (the three cash flow categοries: financing, investing, and οperation). Under the accrual method of accοunting, revenue is recοrded when it is earned rather than when cash is received. if a custοmer purchases a widget οr $500.
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hanson housewares inc., based in tennessee, sources goods from southeast asia to take advantage of labor cost savings. this is an example ____
Hanson housewares inc., based in tennessee, sources goods from southeast asia to take advantage of labor cost savings. This is an example of the globalization of production.
Due to lower labour costs, Tennessee-based Hanson Housewares Inc. gets its products from Southeast Asia. This is an illustration of how production has become more global. The process of obtaining goods and services from different nations (locations) throughout the world in order to benefit from lower labour costs and higher-quality inputs like land and capital can be referred to as globalisation of production.
The merging of numerous marketplaces throughout the world into a sizable global marketplace is another definition of globalisation that can be given. In essence, globalisation enables a variety of businesses to generate goods and services that are consumed by customers all over the world.
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When buying a car, a _____ down payment is recommended.
A) 0%
B) 10%
C) 20%
D) 50%
C) 20%. When buying a car, a 20% down payment is recommended. This is because a larger down payment can help to lower the overall cost of the car and the amount of interest on the loan.
It is generally recommended to make a down payment of 20% when buying a car. This is because a larger down payment can help to lower the overall cost of the car and the amount of interest on the loan. Additionally, making a down payment of 20% or more can also help to avoid paying for private mortgage insurance (PMI) which is typically required if a borrower's down payment is less than 20%. It's worth noting that it's not always necessary to make a 20% down payment, some lenders may offer car loans with lower down payment requirements, but it's generally recommended to make a substantial down payment in order to lower your overall costs.
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Obaining evidence to determine that all inventory, accounts payable, notes payable and expenses are included on the financial statements relates to the blank assertion. multiple choice question. A. valuation and allocation B. presentation and disclosure C. completeness occurrence
C. Completeness Occurrence .Obaining evidence to determine that all inventory, accounts payable, notes payable and expenses are included on the financial statements relates to the blank assertion is completeness occurrence.
The completeness assertion requires that all financial information and transactions that should be included in the financial statements are included in them. This includes inventory, accounts payable, notes payable, and expenses. Evidence must be obtained to determine that all of these items have been included.
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fill in the blank question. on jan. 2, callie company received a $700 payment from a customer previously billed for services performed. the journal entry to record this transaction would include a debit (debit, credit) to the account and a (debit, credit) to the accounts receivable account.
The journal entry to record this exchange would incorporate a charge (debit, credit) to the record and a (charge, credit) to the records receivable record is:
Cash and equivalents $700 Debit*
Accounts Receivables $700 Credit*
The cash addresses a charge since we are getting the money from a deal previously made and the credit is made records receivable because the item was recently sold just that an installment term was given to the individual who is as of now satisfying, then the recorded receivable becomes cash as a component of the organization's working cycle.
To record On Jan 2, Callie Taylor got a $700 payment from a client previously charged for administrations performed. The diary passage to record this exchange would contain a charge to the money account and a good representative for the Records Receivable record.
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apple, inc., incurs many types of costs in its operations. required: for each cost in the following table, identify the stage in the value chain where this cost is incurred:
The essential exercises in the value chain of apple, inc., (Vehicle Industry) are as per the following:
1. Inbound planned operations: This is the first step in the line of creation. In the first step column material is gotten from the provider.
2. Activities: This stage is the fundamental creation stage. It works by separating into a few sections from the last vehicle.
3.Outbound planned operations: In this stage the course of definite products being moved out of the assembling units to the retailer of the market.
4. Showcasing and deals: This stage incorporates dispersion, publicizing, client relationships, advancement, and so on.
5. Administration: This is the last movement of the worth chain that adds value to the item.
There are a few helpful exercises that help them and which are as per the following:
1. Firm framework
2. Innovation
3. Procurement
4. Human asset management.
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when a manager provides employees with resources and coordinates their activities, the manager is the plan.
In order to complete a specific task, a project manager works with employees and other resources from several functional departments.
What does a project manager actually do?In its broadest sense, project managers are accountable for the planning, organization, and management of a project's completion, as well as for ensuring that the project delivers the anticipated results on time, within budget, and within scope.
What characteristics characterize successful project managers?Good project managers are aware of their market and the project industry. They look at the competition and look at other options. A good project manager stays up to date on the most recent developments in their project's industry and demonstrates solid industry knowledge.
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assets can be described as items that . multiple select question. a firm owns provide market value to the firm are always the same amount as a firm's liabilities generate revenue
Assets are goods that a company holds that generate market value.
Assets are assets owned by a company that have a market value and may create money. Intangible assets such as patents, trademarks, and copyrights are examples of physical assets. Assets are not necessarily equal to liabilities since liabilities are the commitments and debts owed to others. As assets may be used to pay down liabilities, they provide liquidity and minimize risk. Assets may be utilized to produce revenue for the company through activities such as sales, investments, and loans. Assets are a critical component of a company's financial health and should be managed with caution.
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prepaid expenses, depreciation expense, accrued expenses, unearned revenues, and accrued revenues are all examples of: multiple choice items that require contra accounts. items that require adjusting entries. asset and equity accounts. asset accounts. income statement accounts.
either a revenue or cost account. The five categories of adjusting entries are as follows: Prepaid Charges. Accrued Income. Asset depreciation at the plant.
What are examples of categories?
Consider the categories of trucks, wireless gadgets, weddings, psychopaths, and trout as one example. Even if the items in a category are distinct from one another, they share a lot of characteristics. A document is matched to the category from a tiny collection that fits it the best using simple classification (called simple categories). A document is given precisely one simple category when using simple categorization. As opposed to conceptual classification, where documents may belong to one, zero, or several categories, this is a distinct approach.
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given that a country's real output has increased, in which of the following cases can we be sure that its productivity also has increased?
Both "The total number of hours worked declined" and "The total number of hours worked kept the same" are true. In both scenarios, productivity rises, making both options (A and B) true.
In economics, productivity is the ratio of output to input, such as labour, capital, or any other resource. It is frequently determined for the economy as a ratio of hours worked to gross domestic product (GDP).
Productivity is a measure of a company's production process efficiency at the corporate level. It is calculated by comparing the number of units produced to employee labour hours or by comparing the company's net sales to employee labour hours.
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---------------------- Correct question format is given below ------------------
(Que). Given that a country's real output has increased, in which of the following cases can we be sure that its productivity also has increased?
A. The total number of hours worked stayed the same.
B. The total number of hours worked fell.
C. Both b and c are correct.
D. None of them are correct
Rapala company owes...to it's skillful employees and the professional training system
1:it success
2: _
3: it's success
4: benefit
Rapala company owes...to it's skillful employees and the professional training system it's success. The correct option is (3).
What do you mean by skillful employees?A well-done task can be delivered by skilled workers who keep your clients happy while also saving your company money. Improved Profitability, Stronger Growth - It is never a good idea for firms to place a premium on quantity over quality.
Employers will view you more favorably as a result. They favour those who are open to picking up new skills.
You'll experience greater self-assurance in interviews. Your job applications, cover letters, and resumes will be better.
Therefore, Rapala company owes...to it's skillful employees and the professional training system it's success.
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breakeven analysis is a way to breakeven analysis is a way to compare the total costs of multiple options.
breakeven analysis is a way to compare the total costs of multiple options is true.
When determining when you will break even financially, a break-even analysis compares the expenses of a new business, service, or product against the unit sale price. In other words, it indicates the time when you will have generated enough revenue to pay for all of your expenses. A firm may benefit greatly from break-even analysis, which offers the following important advantages: It demonstrates how many items must be sold in order to make a profit. It demonstrates if a product is viable for sale or too dangerous. It displays how much money the company will make at each level of output. The selling price per unit is what is meant by "sales price per unit."
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which of the following values most likely belongs in the lower 95% cell for the independent variable in the output table?
-2.45 is most likely belongs in the lower 95% cell for the independent variable in the output table.
What are independent variable?
In statistical modeling, experimental sciences, and mathematical modeling, there are dependent and independent variables. Dependent variables are so-called because, in an experiment, their values are examined under the presumption or requirement that they are subject to some rule or law that requires them to rely on the values of other variables. The linear association is not significant at the 95% confidence level since the p-value, 0.3956, is higher than 0.05. The slope's 95% confidence interval must thus contain zero. Since the confidence interval is centered on the slope of 1.78, the lower and upper bounds must be equally far from the slope.
Lower 95% is 1.78-4.23=-2.45 since the slope is subtracted from the Upper 95%, which is 6.01-1.78=4.23.
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Complete question
Below is a partial regression output table, which of the following values most likely belongs in the Lower 95% cell for the independent variable in the output table? SUMMARY OUTPUT Coefficients Standardemor tStat P-vate Lower95% Upper 95% 220.66 6.01 3.97 0.0005 70.44 145.55 36.67 Intercept 2 07 1/78 086 0.8956 O -6.01 -2.45 O 1.78 с 2.45 The answer cannot be determined without further information O
economies of scale group of answer choices are achieved when a firm reduces its average cost of production as it produces more. are available to small firms but not to large firms due to management inefficiencies. can be avoided by purchasing supplies and raw materials in large quantities.
Economies of scale group of are achieved when a firm reduces its average cost of production as it produces more.
Economies of scale allude to the circumstance when a firm can diminish its typical expense of creation as it continues expanding its degree of result while the cost of information sources is steady.
The average cost of creation is the proportion of the absolute expense brought about and the all-out yield delivered. As the quantity of results continues expanding after a specific breaking point, the typical expense begins to decline.
The bigger the firm the more saving the cost will be capable. That is the justification for why enormous organizations are more fruitful.
Hence option (A) is correct.
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when sizing a feeder for the appliance loads in dwelling units, a demand factor of 75 percent of nameplate ratings for or more appliances fastened in place on the same feeder can be made.
when sizing a feeder for the appliance loads in dwelling units, a demand factor of 75 percent of nameplate ratings for or more appliances fastened in place on the same feeder can be made four 220.53.
The demand factor is defined as the ratio of a system's highest demand to its total connected load for the component under consideration. Demand factors for various loads vary. The demand factor is consistently one or less. Working power (measured in kW) to perceived power is known as the power factor (PF) (kVA). The measurement of how much power is consumed to run machinery and equipment over a specific time period is known as apparent power, sometimes project referred to as demand. A variety of variables influence market demand, including the number of individuals looking for your goods, their willingness to pay for it, and the amount of your product that is offered to customers by both your business and your rivals.
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When utilizing time-of-flight (TOF) MRA to evaluate peripheral vascular flow, such as arterial blood flow in the legs, presaturation pulses are: A. Positioned inferior to the slice groupB. Positioned posterior to the dorsalis pedisC. Positioned superior to the slice groupD. Not utilized
Using the peripheral presaturation approach, flow-compensated spoiled gradient echo images were obtained in the transaxial plane.
What is used to create on-time of flight MRA during the vascular signal?High intravascular signal is produced by TOF MRA by allowing fresh (unsaturated) blood to enter the system. Whenever the flow direction is perpendicular to the main imaging plane, this signal is at its strongest.
What does the MRA's time of flight mean?INTRODUCTION. A non-invasive, non-contrast-enhanced MRA technique called time-of-flight (TOF) magnetic resonance angiography (MRA) creates blood inflow effects to create contrast between stationary tissues and veins.
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Which of the following scenarios would likely result in an order for specific performance or an injunction, rather than a monetary award? Joyce signs a contract to purchase her first home for $180,000 from Mei. Mei then gets a better offer, and breaks her contract with Joyce. Joyce sues Mei for breach of contract. A homeowner requests that a fencing company install a particular brand of vinyl fence. The company ends up installing a different brand that looks and performs exactly the same. The homeowner sues for breach of contract. Yolanda's landscaping company orders a new riding mower that is supposed to be delivered before Yolanda's next big job on Monday. The mower doesn't arrive until Friday, so Yolanda loses out on that job. Yolanda sues the company that promised her the riding mower for breach of contract. A hospital hires a new CEO who signs a two-year employment contract. After six months, the CEO quits, and the hospital sues her for breach of contract.
The scenario where Joyce sues Mei for breach of contract would result in an order for specific performance or an injunction, rather than a monetary award.
The first scenario would likely result in an order for specific performance or an injunction, rather than a monetary award. This is because the court would order Mei to fulfill her contract with Joyce and sell her the home for the agreed-upon price. A breach of contract occurs when one of the contractually agreed-upon terms and conditions is violated. A breach might range from a little infringement like late payment to a more significant one like failing to deliver a promised item. A legally binding contract is one that may be enforced in court. When a contract is proven to be violated, the remedy is usually to provide the victim with what they were promised in the first place. A breach of contract is not regarded a crime or even a tort, and heavy penalties for failing to carry out stated promises are rarely applied.
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The price p (in dollars per unit) of a particular commodity is increasing at the rate: p' ( x )= 40 x/(9-2)^2 when x hundred units of the commodity are supplied to the market; The manufacturer supplies 1000 units (x-10) when the price is $2 per unit; What price 'p' corresponds to a supply of 2000 units?
To calculate p when x hundred units of a product are shipped to the market, we use the following equation: p = $2 * $1000 = $2000...
Commodity define?
A good is a simple good that is used in commerce and can be exchanged for other goods of the same kind. Goods are often used as inputs to produce other goods or services. Because there are so many goods, they are divided into three main categories: Agriculture, Energy, and Metals. Goods are commodities, materials Raw materials used to manufacture products that consumers buy, from food to furniture to gasoline or gasoline. Commodities include agricultural products such as grain and livestock, energy products such as oil and natural gas, and metals such as gold, silver, and aluminum. Raw material is a raw material used in the manufacturing process to turn products into finished products while making a product is a finished product sold to consumers.
No value is added to a commodity that can be cultivated, mined, or mined.
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fill in the blank. marketers have used the___method when their advertising budget is determined by estimates of the amount of money their organization can allocate toward advertising expenditures.
Marketers have used the Marketing budget method when their advertising budget is determined by estimates of the amount of money their organization can allocate toward advertising expenditures.
Which approach establishes the advertising budget?The percentage of sales technique is the one that small firms most frequently employ due to its simplicity. This approach involves the advertiser taking a portion of either recent or projected sales and allocating that portion of the total budget to advertising.
Therefore, among all the advertising budgeting approaches, the "objectives and task" method is thought to be the most sensible. The marketing and advertising objectives and goals are chosen using this strategy.
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A motorist, a citizen of State A, was injured when her car collided with a bakery delivery truck. The bakery company that owns the truck is a State B corporation based in State B. The driver of the truck is a citizen of State A and an employee of the bakery company, and he was acting in the scope of his employment when the collision occurred. The motorist filed an action against the bakery company in federal district court. The complaint alleges that the bakery company is liable for the negligence of its employee, the driver. The bakery company in turn filed a third-party claim against its driver, alleging that he, as the primarily negligent party, is liable to the company for any sum that the motorist recovers from it.
Can the driver, once impleaded, assert and maintain in the same action a counterclaim against the bakery company under the federal Fair Labor Standards Act to recover $2,000 in wages that the company failed to pay the driver?
Yes, in light of the Federal Rules of Civil Procedure's permission for the driver's counterclaim.
A counterclaim could be made by the motorist against the baking business. After being impleaded, a third party defendant has the same rights to assert discretionary and mandatory counterclaims as any other defendant. A compulsory counterclaim is one that must be pled in order to avoid being barred and comes from the same transaction or event as one of the plaintiff's claims. As long as there is subject matter jurisdiction for the counterclaim, any other counterclaim is permissive and may be made even if it has absolutely nothing to do with the plaintiff's claim. In this case, the wage claim is allowed as a permissive counterclaim since it has a separate jurisdictional foundation from the claim made against the driver and does not originate from the same transaction or event.
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