Problem 3-8
BRIDGEPORT ADVERTISING
TRIAL BALANCE
DECEMBER 31, 2017
Unadjusted
Adjusted
Dr.
Cr.
Dr.
Cr.
$148,820
$148,820
$158,950
$158,950
No.
Date
Account Titles and Explanation
Debit
Credit
(To record accrued service revenue)
(To record supplies used)
(To expired insurance)
(To record depreciation on equiment)
(To record interest accrued on the note)
(To record service revenue earned)
(To record accrued wages)
Assets
Liabilities and Stockholders’ Equity
%
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Problem 3-8 Bridgeport Advertising was founded by Murali Vedula in January 2015. Presented
below are both the adjusted and unadjusted trial balances as of December 31, 2017.
BRIDGEPORT ADVERTISING
TRIAL BALANCE
DECEMBER 31, 2017
Unadjusted
Adjusted
Dr.
Cr.
Dr.
Cr.Cash$16,740$16,740Accounts Receivable19,17023,012Supplies9,7606,845Prepaid
Insurance4,2202,625Equipment64,70064,700Accumulated Depreciation-
Equipment$24,120$29,050Notes Payable8,6008,600Accounts Payable1,8901,890Interest
Payable0602Unearned Service Revenue5,3503,405Salaries and Wages Payable0756Common
Stock19,22019,220Retained Earnings27,24727,247Dividends19,30019,300Service
Revenue62,39368,180Salaries and Wages Expense9,40010,156Insurance Expense1,595Interest
Expense602Depreciation Expense4,930Supplies Expense2,915Rent Expense5,5305,530
$148,820
$148,820
$158,950
$158,950Journalize the annual adjusting entries that were made. (Credit account titles are
automatically indented when amount is entered. Do not indent manually. If no entry is required,
select \"No entry\" for the account titles and enter 0 for the amounts.)
No.
Date
Account Titles and Explanation
Debit
Credit1.Dec. 31
(To record accrued service revenue)2.Dec. 31
(To record supplies used)3.Dec. 31
(To expired insurance)4.Dec. 31
(To record depreciation on equiment)5.Dec. 31
(To record interest accrued on the note)6.Dec. 31
(To record service revenue earned)7.Dec. 31
(To record accrued wages)Prepare an income statement for the year ended December 31. (Enter
loss using either a negative sign preceding the number e.g. -45 or parentheses e.g. (45).)
BRIDGEPORTADVERTISING
Income Statement
December 31, 2017For the Year Ended December 31, 2017For the Quarter Ended December
31, 2017
DividendsExpensesNet Income / (Loss)Retained Earnings, Janaury 1Retained Earnings,
December 31RevenuesTotal ExpensesTotal Revenues
$
DividendsExpensesNet Income / (Loss)Retained Earnings, Janaury 1Retained Earnings,
December 31RevenuesTotal ExpensesTotal Revenues
$
Dividends Expenses Net Income / (Loss) Retained Earnings, Janaury 1 Retained
Earnings, December 31 Revenues Total Expenses Total Revenues
DividendsExpensesNet Income / (Loss)Retained Earnings, Janaury 1Retained Earnings,
December 31RevenuesTotal ExpensesTotal Revenues$
Prepare a retained earnings statement for the year ended December 31. (List items that increase
retained earnings first.)
BRIDGEPORTADVERTISING
Retained Earnings Statement
December 31, 2017For the Year Ended December 31, 2017For .
Starz Department Store is located near the Towne Shopping Mall. At t.pdfakritigallery
Starz Department Store is located near the Towne Shopping Mall. At the end of the company’s
calendar year on December 31, 2014, the following accounts appeared in two of its trial
balances.
Unadjusted
Adjusted
Unadjusted
Adjusted
Accounts Payable
$ 80,000
$ 97,966
Interest Revenue
4,880
4,880
Accounts Receivable
61,366
61,366
Inventory
91,500
91,500
Accumulated Depr.—Buildings
51,362
64,050
Mortgage Payable
97,600
97,600
Accumulated Depr.—Equipment
36,112
52,338
Prepaid Insurance
11,712
2,928
Buildings
353,800
353,800
Property Tax Expense
5,856
Cash
29,036
29,036
Property Taxes Payable
5,856
Common Stock
136,640
136,640
Retained Earnings
78,812
78,812
Cost of Goods Sold
503,494
503,494
Salaries and Wages Expense
131,760
131,760
Depreciation Expense
28,914
Sales Revenue
883,280
883,280
Dividends
29,280
29,280
Sales Commissions Expense
12,444
17,690
Equipment
134,200
134,200
Sales Commissions Payable
5,246
Insurance Expense
8,784
Sales Returns and Allowances
9,760
9,760
Interest Expense
3,660
10,492
Utilities Expense
13,420
14,640
Interest Payable
6,832
Prepare a multiple-step income statement. (List other revenues before other expenses.)
STARZ DEPARTMENT STORE
Income Statement
For the Year Ended December 31, 2014
DividendsExpensesNet Income / (Loss)Retained Earnings , December 1, 2012Retained Earnings
, December 31, 2012Sales RevenueTotal ExpensesTotal RevenuesNet SalesGross
ProfitOperating ExpensesTotal Operating ExpensesIncome from OperationsOther Revenues and
GainsOther Expenses and Losses
$
LessAdd:
DividendsExpensesNet Income / (Loss)Retained Earnings , December 1, 2012Retained Earnings
, December 31, 2012Sales RevenueTotal ExpensesTotal RevenuesNet SalesGross
ProfitOperating ExpensesTotal Operating ExpensesIncome from OperationsOther Revenues and
GainsOther Expenses and Losses
DividendsExpensesNet Income / (Loss)Retained Earnings , December 1, 2012Retained Earnings
, December 31, 2012Sales RevenueTotal ExpensesTotal RevenuesNet SalesGross
ProfitOperating ExpensesTotal Operating ExpensesIncome from OperationsOther Revenues and
GainsOther Expenses and Losses
DividendsExpensesNet Income / (Loss)Retained Earnings , December 1, 2012Retained Earnings
, December 31, 2012Sales RevenueTotal ExpensesTotal RevenuesNet SalesGross
ProfitOperating ExpensesTotal Operating ExpensesIncome from OperationsOther Revenues and
GainsOther Expenses and Losses
$
DividendsExpensesNet Income / (Loss)Retained Earnings , December 1, 2012Retained Earnings
, December 31, 2012Sales RevenueTotal ExpensesTotal RevenuesNet SalesGross
ProfitOperating ExpensesTotal Operating ExpensesIncome from OperationsOther Revenues and
GainsOther Expenses and Losses
DividendsExpensesNet Income / (Loss)Retained Earnings , December 1, 2012Retained Earnings
, December 31, 2012Sales RevenueTotal ExpensesTotal RevenuesNet SalesGross
ProfitOperating ExpensesTotal Operating ExpensesIncome from OperationsOther Revenues and
GainsOther Expenses and Losses
DividendsExpensesNet Income / (Loss)Retai.
Exercise 4-17
Before
Adjustment
After
Adjustment
0
1,200
$72,800
$72,800
$75,700
$75,700
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BERE COMPANY
Income Statement
For the Year Ended August 31, 2014
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BERE COMPANY
Retained Earnings Statement
For the Year Ended August 31, 2014
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BERE COMPANY
Balance Sheet
August 31, 2014
Assets
Liabilities and Stockholders\' Equity
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Exercise 4-17 The adjusted trial balance for Bere Company is given below:
BERE COMPANY
Trial Balance
August 31, 2014
Before
Adjustment
After
AdjustmentDr.Cr.Dr.Cr.Cash$10,900$10,900Accounts
Receivable8,8009,400Supplies2,500500Prepaid
Insurance4,0002,500Equipment16,00016,000Accumulated
Depreciation—Equipment$3,600$4,800Accounts Payable5,8005,800Salaries and Wages
Payable01,100Unearned Rent Revenue1,800800Common Stock10,00010,000Retained
Earnings5,5005,500Dividends2,8002,800Service Revenue34,00034,600Rent
Revenue12,10013,100Salaries and Wages Expense17,00018,100Supplies Expense02,000Rent
Expense10,80010,800Insurance Expense01,500Depreciation Expense
0
1,200
$72,800
$72,800
$75,700
$75,700
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CancelPrepare the income statement for the year ended August 31.
BERE COMPANY
Income Statement
For the Year Ended August 31, 2014
ExpensesRevenuesTotal ExpensesTotal RevenuesNet Income / (Loss)Retained Earnings,
September 1, 2013Retained Earnings, August 31, 2014Dividends
$
Expenses Revenues Total Expenses Total Revenues Net Income / (Loss) Retained
Earnings, September 1, 2013 Retained Earnings, August 31, 2014 Dividends
$
ExpensesRevenuesTotal ExpensesTotal RevenuesNet Income / (Loss)Retained Earnings,
September 1, 2013Retained Earnings, August 31, 2014Dividends
$
Expenses Revenues Total Expenses Total Revenues Net Income / (Loss) Retained
Earnings, September 1, 2013 Retained Earnings, August 31, 2014 Dividends
ExpensesRevenuesTotal ExpensesTotal RevenuesNet Income / (Loss)Retained Earnings,
September 1, 2013Retained Earnings, August 31, 2014Dividends
$
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Link to TextPrepare the retained earnings statements for the year ended August 31. (List items
that increase retained earnings first.)
BERE COMPANY
Retained Earnings Statement
For the Year Ended August 31, 2014
ExpensesRevenuesTotal ExpensesTotal RevenuesNet Income / (Loss)Retained Earnings,
September 1, 2013Retained Earnings, August 31, 2014Dividends
$
AddLess: ExpensesRevenuesTotal ExpensesTotal RevenuesNet Income / (Loss)Retained
Earnings, September 1, 2013Retained Earnings, August 31, 2014Dividends
AddLess: ExpensesRevenuesTotal ExpensesTotal RevenuesNet Income / (Loss)Retained
Earnings, September 1, 2013Retained Ear.
Sheet1Answer 1. Budgeted statement of cost of goods sold Comfort F.docxbjohn46
Sheet1Answer 1. Budgeted statement of cost of goods sold Comfort FurnitureBudgeted cost of goods soldfor the year ending December 31, 2017Finished goods inventory, 1/1/1724000Cost of goods manufacturedDirect Material used62500Direct Labor50900Manufacturing Overhead Applied48600162000Cost of goods available for sale186000Less: Finished goods inventory, 31/12/17 (2500 units @ $18)45000Cost of goods sold141000Answer 2. Budgeted multiple-step income statement Comfort FurnitureBudgeted income statementFor the year ending December 31, 2017Sales Revenue 256000Less: COGS141000Gross Profit115000Less: Selling and Admin Expenses75000Income from operations40000Less: Interest Expense3500Income before taxes36500Less: Tax @ 40%14600Net income21900Answer 3.Retained earnings statement for 2017 Comfort FurnitureBudgeted Retained Earning StatementFor the year ending on December 31, 2017Retained Earnings, 1/1/1725000Add: Net income2190046900Less: Dividends8000Retained Earnings 31/12/201738900Answer 4. Budgeted classified balance sheet at December 31,2017 Comfort Furniture PTY LtdBalance Sheet as on 31st December, 2017AssetsCurrent AssetsCash5880Accounts receivable30720Finished goods inventory (1500 units)45000Total current assets81600Property, plant and equipmentEquipment49000Less: Accumulated depreciation14000Total Property, plant and equipment35,000Total Assets116,600Total liabilities and stockholders’ equityLiabilitiesNotes payable17000Accounts payable15700Total Liabilities500037700Stockholders’ EquityCommon stock40000Retained earnings38900Total stockholders’ equity78900Total liabilities and stockholders’ equity116,600Answer 5. Budgeted classified balance sheet at December 31,2017 Comfort Furniture PTY LtdStatement of budgeted cash balanceAmountsOpening Cash Balance7500Add: Cash collected from receivables298780Less: Cash paid for direct meterial91800Less: Equipment Purchase9000Less: Dividend8000Less: Notes payable paid8000Less: Interest payment3500Less: Taxes paid9600Less: Direct Labor50900Less: Selling and administrative expenses (Less of depreciation included)73000Less: Manufacturing overheads (Less of depreciation included)46600Closing balance of cash5,880NotesCash collected from receivables = Opening balance of accounts receivable + sales made- closing balance of AR73500+256000-(76800*40%)298780Cash paid to direct meterial= Opening balance of AP + Direct meterial- closing balance of AP45000+62500-(7200+(17000*50%))91800Answer 2 (a).primary benefits of budgeting 1. Budgeting helps in guide the administration identifying with its future planning and formulation of policies.2. Through budgeting substance can control its money related issues effectively.3. Budgeting spares the pressure of all of a sudden changing in accordance with lack of funds since you didn't at first arrangement how to spend them.4. Budgeting is utilized to assess the strategies and objectives of an organization. Additionally, such approaches and objectives are tried with the a.
Starz Department Store is located near the Towne Shopping Mall. At t.pdfakritigallery
Starz Department Store is located near the Towne Shopping Mall. At the end of the company’s
calendar year on December 31, 2014, the following accounts appeared in two of its trial
balances.
Unadjusted
Adjusted
Unadjusted
Adjusted
Accounts Payable
$ 80,000
$ 97,966
Interest Revenue
4,880
4,880
Accounts Receivable
61,366
61,366
Inventory
91,500
91,500
Accumulated Depr.—Buildings
51,362
64,050
Mortgage Payable
97,600
97,600
Accumulated Depr.—Equipment
36,112
52,338
Prepaid Insurance
11,712
2,928
Buildings
353,800
353,800
Property Tax Expense
5,856
Cash
29,036
29,036
Property Taxes Payable
5,856
Common Stock
136,640
136,640
Retained Earnings
78,812
78,812
Cost of Goods Sold
503,494
503,494
Salaries and Wages Expense
131,760
131,760
Depreciation Expense
28,914
Sales Revenue
883,280
883,280
Dividends
29,280
29,280
Sales Commissions Expense
12,444
17,690
Equipment
134,200
134,200
Sales Commissions Payable
5,246
Insurance Expense
8,784
Sales Returns and Allowances
9,760
9,760
Interest Expense
3,660
10,492
Utilities Expense
13,420
14,640
Interest Payable
6,832
Prepare a multiple-step income statement. (List other revenues before other expenses.)
STARZ DEPARTMENT STORE
Income Statement
For the Year Ended December 31, 2014
DividendsExpensesNet Income / (Loss)Retained Earnings , December 1, 2012Retained Earnings
, December 31, 2012Sales RevenueTotal ExpensesTotal RevenuesNet SalesGross
ProfitOperating ExpensesTotal Operating ExpensesIncome from OperationsOther Revenues and
GainsOther Expenses and Losses
$
LessAdd:
DividendsExpensesNet Income / (Loss)Retained Earnings , December 1, 2012Retained Earnings
, December 31, 2012Sales RevenueTotal ExpensesTotal RevenuesNet SalesGross
ProfitOperating ExpensesTotal Operating ExpensesIncome from OperationsOther Revenues and
GainsOther Expenses and Losses
DividendsExpensesNet Income / (Loss)Retained Earnings , December 1, 2012Retained Earnings
, December 31, 2012Sales RevenueTotal ExpensesTotal RevenuesNet SalesGross
ProfitOperating ExpensesTotal Operating ExpensesIncome from OperationsOther Revenues and
GainsOther Expenses and Losses
DividendsExpensesNet Income / (Loss)Retained Earnings , December 1, 2012Retained Earnings
, December 31, 2012Sales RevenueTotal ExpensesTotal RevenuesNet SalesGross
ProfitOperating ExpensesTotal Operating ExpensesIncome from OperationsOther Revenues and
GainsOther Expenses and Losses
$
DividendsExpensesNet Income / (Loss)Retained Earnings , December 1, 2012Retained Earnings
, December 31, 2012Sales RevenueTotal ExpensesTotal RevenuesNet SalesGross
ProfitOperating ExpensesTotal Operating ExpensesIncome from OperationsOther Revenues and
GainsOther Expenses and Losses
DividendsExpensesNet Income / (Loss)Retained Earnings , December 1, 2012Retained Earnings
, December 31, 2012Sales RevenueTotal ExpensesTotal RevenuesNet SalesGross
ProfitOperating ExpensesTotal Operating ExpensesIncome from OperationsOther Revenues and
GainsOther Expenses and Losses
DividendsExpensesNet Income / (Loss)Retai.
Exercise 4-17
Before
Adjustment
After
Adjustment
0
1,200
$72,800
$72,800
$75,700
$75,700
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BERE COMPANY
Income Statement
For the Year Ended August 31, 2014
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BERE COMPANY
Retained Earnings Statement
For the Year Ended August 31, 2014
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BERE COMPANY
Balance Sheet
August 31, 2014
Assets
Liabilities and Stockholders\' Equity
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Exercise 4-17 The adjusted trial balance for Bere Company is given below:
BERE COMPANY
Trial Balance
August 31, 2014
Before
Adjustment
After
AdjustmentDr.Cr.Dr.Cr.Cash$10,900$10,900Accounts
Receivable8,8009,400Supplies2,500500Prepaid
Insurance4,0002,500Equipment16,00016,000Accumulated
Depreciation—Equipment$3,600$4,800Accounts Payable5,8005,800Salaries and Wages
Payable01,100Unearned Rent Revenue1,800800Common Stock10,00010,000Retained
Earnings5,5005,500Dividends2,8002,800Service Revenue34,00034,600Rent
Revenue12,10013,100Salaries and Wages Expense17,00018,100Supplies Expense02,000Rent
Expense10,80010,800Insurance Expense01,500Depreciation Expense
0
1,200
$72,800
$72,800
$75,700
$75,700
Warning
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Ok
CancelPrepare the income statement for the year ended August 31.
BERE COMPANY
Income Statement
For the Year Ended August 31, 2014
ExpensesRevenuesTotal ExpensesTotal RevenuesNet Income / (Loss)Retained Earnings,
September 1, 2013Retained Earnings, August 31, 2014Dividends
$
Expenses Revenues Total Expenses Total Revenues Net Income / (Loss) Retained
Earnings, September 1, 2013 Retained Earnings, August 31, 2014 Dividends
$
ExpensesRevenuesTotal ExpensesTotal RevenuesNet Income / (Loss)Retained Earnings,
September 1, 2013Retained Earnings, August 31, 2014Dividends
$
Expenses Revenues Total Expenses Total Revenues Net Income / (Loss) Retained
Earnings, September 1, 2013 Retained Earnings, August 31, 2014 Dividends
ExpensesRevenuesTotal ExpensesTotal RevenuesNet Income / (Loss)Retained Earnings,
September 1, 2013Retained Earnings, August 31, 2014Dividends
$
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Link to TextPrepare the retained earnings statements for the year ended August 31. (List items
that increase retained earnings first.)
BERE COMPANY
Retained Earnings Statement
For the Year Ended August 31, 2014
ExpensesRevenuesTotal ExpensesTotal RevenuesNet Income / (Loss)Retained Earnings,
September 1, 2013Retained Earnings, August 31, 2014Dividends
$
AddLess: ExpensesRevenuesTotal ExpensesTotal RevenuesNet Income / (Loss)Retained
Earnings, September 1, 2013Retained Earnings, August 31, 2014Dividends
AddLess: ExpensesRevenuesTotal ExpensesTotal RevenuesNet Income / (Loss)Retained
Earnings, September 1, 2013Retained Ear.
Sheet1Answer 1. Budgeted statement of cost of goods sold Comfort F.docxbjohn46
Sheet1Answer 1. Budgeted statement of cost of goods sold Comfort FurnitureBudgeted cost of goods soldfor the year ending December 31, 2017Finished goods inventory, 1/1/1724000Cost of goods manufacturedDirect Material used62500Direct Labor50900Manufacturing Overhead Applied48600162000Cost of goods available for sale186000Less: Finished goods inventory, 31/12/17 (2500 units @ $18)45000Cost of goods sold141000Answer 2. Budgeted multiple-step income statement Comfort FurnitureBudgeted income statementFor the year ending December 31, 2017Sales Revenue 256000Less: COGS141000Gross Profit115000Less: Selling and Admin Expenses75000Income from operations40000Less: Interest Expense3500Income before taxes36500Less: Tax @ 40%14600Net income21900Answer 3.Retained earnings statement for 2017 Comfort FurnitureBudgeted Retained Earning StatementFor the year ending on December 31, 2017Retained Earnings, 1/1/1725000Add: Net income2190046900Less: Dividends8000Retained Earnings 31/12/201738900Answer 4. Budgeted classified balance sheet at December 31,2017 Comfort Furniture PTY LtdBalance Sheet as on 31st December, 2017AssetsCurrent AssetsCash5880Accounts receivable30720Finished goods inventory (1500 units)45000Total current assets81600Property, plant and equipmentEquipment49000Less: Accumulated depreciation14000Total Property, plant and equipment35,000Total Assets116,600Total liabilities and stockholders’ equityLiabilitiesNotes payable17000Accounts payable15700Total Liabilities500037700Stockholders’ EquityCommon stock40000Retained earnings38900Total stockholders’ equity78900Total liabilities and stockholders’ equity116,600Answer 5. Budgeted classified balance sheet at December 31,2017 Comfort Furniture PTY LtdStatement of budgeted cash balanceAmountsOpening Cash Balance7500Add: Cash collected from receivables298780Less: Cash paid for direct meterial91800Less: Equipment Purchase9000Less: Dividend8000Less: Notes payable paid8000Less: Interest payment3500Less: Taxes paid9600Less: Direct Labor50900Less: Selling and administrative expenses (Less of depreciation included)73000Less: Manufacturing overheads (Less of depreciation included)46600Closing balance of cash5,880NotesCash collected from receivables = Opening balance of accounts receivable + sales made- closing balance of AR73500+256000-(76800*40%)298780Cash paid to direct meterial= Opening balance of AP + Direct meterial- closing balance of AP45000+62500-(7200+(17000*50%))91800Answer 2 (a).primary benefits of budgeting 1. Budgeting helps in guide the administration identifying with its future planning and formulation of policies.2. Through budgeting substance can control its money related issues effectively.3. Budgeting spares the pressure of all of a sudden changing in accordance with lack of funds since you didn't at first arrangement how to spend them.4. Budgeting is utilized to assess the strategies and objectives of an organization. Additionally, such approaches and objectives are tried with the a.
Introduction to Financial statements - AccountingFaHaD .H. NooR
Financial statement introduction and its elements.
There are three fundamental financial statements used in accounting.
The income statement shows revenues and expenses.
The balance sheet is a listing of all asset, liability, and equity account balances that do not appear on the income statement.
The statement of cash flows shows how the company receives and spends its cash.
statement of cash flow and statement of retained earnings.sabaAkhan47
its a lecture on statement of cash flow....in this lecture the following things are explained...
1) objectives of cash flow.
2) purpose and uses of cash flow.
3) methods to determine net cash flow
4)relation between different statements...
5) statement of retained earnings,
6) and a case study of D'Leon Inc.
7)security,debt security, equity security, amortization,accruals.
Financial planning for businesse startersrobert377655
The document brings a skill of establishing what financial information is required before you actually start mobilizing resources for business operations
This slide is all about IFRS 2 share based payment. You can find its content summary & examples here. The link to access the video lectures is inserted in the final slide.
Introduction to Accounting
Accounting is the language of business. It is the system of recording, summarizing,
and analyzing an economic entity's financial transactions. Effectively communicating
this information is key to the success of every business. Those who rely on financial
information include internal users, such as a company's managers and employees, and
external users, such as banks, investors, governmental agencies, financial analysts,
and labor unions. These users depend upon data supplied by accountants to answer
the following types of questions:
• Is the company profitable?
• Is there enough cash to meet payroll needs?
• How much debt does the company have?
• How does the company's net income compare to its budget?
• What is the balance owed by customers?
• Has the company consistently paid cash dividends?
• How much income does each division generate?
• Should the company invest money to expand?
Accountants must present an organization's financial information in clear, concise
reports that help make questions like these easy to answer. The most common
accounting reports are called financial statements.
Understanding Financial Statements
The financial statements shown on the next several pages are for a sole
proprietorship, which is a business owned by an individual. Corporate financial
statements are slightly different. The four basic financial statements are the income
statement, statement of owner's equity, balance sheet, and statement of cash flows.
The income statement, statement of owner's equity, and statement of cash flows report
activity for a specific period of time, usually a month, quarter, or year. The balance sheet
reports balances of certain elements at a specific time. All four statements have a
three-lane heading in the following format.
Income statement. The income statement, which is sometimes called the statement
of earnings or statement of operations, is prepared first. It lists revenues and expenses
and calculates the company's net income or net loss for a period of time. Net income
means total revenues are greater than total expenses. Net loss means total expenses
are greater than total revenues. The specific items that appear in financial statements
are explained later.
The Greener Landscape Group Income Statement For the Month Ended April 30,
20×2
| Revenues | |
| Lawn Cutting Revenue | | $845
| Expenses | |
| Wages Expense | $280 |
| Depreciation Expense | 235 |
| Insurance Expense | 100 |
| Interest Expense | 79 |
| Advertising Expense | 35 |
| Gas Expense | 30 |
| Supplies Expense | 25 |
| Total Expenses | | 784
| Net Income | | $61
Statement of owner's equity. The statement of owner's equity is prepared after the
income statement. It shows the beginning and ending owner's equity balances and the
items affecting owner's equity during the period. These items include investments, the
net income or loss from the income statement, and withdrawals. Because the specific
revenue and expense categories that deter
SPM 4723 Annotated Bibliography You second major proje.docxsusanschei
SPM 4723
Annotated Bibliography
You second major project for the course will be an annotated bibliography. Instead of writing a
paper, an annotated bibliography requires you to research a particular legal topic or question, of
your choosing, in sports and find academic and law review articles that address that topic. You
will develop a question about a legal topic in sports and find seven law review articles to
summarize. Each article summary should be 300-350 words in length and should both explain
the contents of the article and its relevance to your question or topic. The summaries should be
written in your own words. You are required to select law review articles using LexisNexis. The
format for the annotated bibliography is explained below.
Please put your topic as the title for your paper. Next, each annotation should begin with the
APA citation for the article in bold print (do not include web links), followed by a summary of
the article (300-350 words) explaining how it addresses your question. The complete annotated
bibliography should be double-spaced, 12pt Times New Roman font with one-inch margins. You
will be submitting it through Turnitin via Canvas, do not include your name, course number,
date or UFID on your annotated bibliography (similar to the case briefs). You should start each
annotation on a separate page, and please remember to begin each annotation with the APA
citation for the article as instructed above. This assignment is due on Wednesday, April 22nd.
1.Which of the following is not a key component of the conceptual framework of accounting?
Select one:
a. internal users
b. the objective of financial reporting
c. cost constraint on useful financial reporting
d. elements of the financial statements
2.The balance sheet and income statement for Joe's Fish Hut are presented below:
Joe's Fish Hut
Balance Sheet
As at December 31
2016
2015
ASSETS
Current Assets
Cash
$180,623
$60,300
Accounts receivable
$18,900
$14,200
Inventory
$23,600
$25,300
Total Current Assets
$223,123
$99,800
Property, plant & equipment
$129,000
$184,000
Less: Accumulated depreciation
$-26,900
$-21,600
TOTAL ASSETS
$325,223
$262,200
LIABILITIES AND EQUITY
Liabilities
Current Liabilities
Accounts payable
$28,000
$41,800
Current portion of bank loan
$9,500
$9,500
Total Current Liabilities
$37,500
$51,300
Non-current portion of bank loan
$71,000
$42,000
TOTAL LIABILITIES
$108,500
$93,300
Shareholders' Equity
Common shares
$80,000
$54,400
Retained earnings
$136,723
$114,500
TOTAL SHAREHOLDERS' EQUITY
$216,723
$168,900
TOTAL LIABILITIES AND EQUITY
$325,223
$262,200
Joe's Fish Hut
Income Statement
For the Year Ended December 31, 2016
Sales
$137,000
COGS
$83,200
Gross Profit
$53,800
Operating Expenses
Insurance Expense
$1,600
Rent Expense
$5,380
Salaries Expense
$5,150
Telephone Expense
$840
Interest Expense
$1,340
Depreciation Expense
$5,300
Total Operating Expenses
$19,610
Operating Profit Before .
Question Completion Status QUESTION In the absence of oxygen, animal.pdfnaveenkumar29100
Question Completion Status: QUESTION In the absence of oxygen, animal cells, through a
series of reactions, convert pyruvate to O lactic O CO2 and ethyl alcohol O carbon dioxide O
citric acid QUESTION 2 The prepatory reaction converts the pyruvate into for use in the citric
acid cycle) and (which leaves the cell O NADH: NAD O ATP: ADP O glucose; CO2 O acetyl-
CoA, carbon dioxide QUESTION 3 Energy released as electrons are transported down the
electron transport chain in cellular respiration is directly used to O oxygen O produce co2 O
produce NADH and FADH2 O establish a proton (H gradient OS
Solution
1.pyruvate is converted to CO2 and ethyl alcohol.
2.preparatory reaction convertpyruvate to acetyl coA and CO2
3.to produce oxygen.
4.glucose is ultimately converted to CO2.
5.cellular respiration requires glucose and CO2.
6.TCA, ETS take place in mitochondria.
7.purpose of dellular respiration to produce ATP.
8.ATP SYNTHASE PHOSPHORYLATES ADP TP ATP.
9.all organisms respire.
10.oxygen is not a product of respiration.
11.oxygen is the final electron acceptor.
12.glycolysis break glucose in 2 molecule pyruvate.
13.CO2 is produced in the preparatory reaction of citric acid cycle.
14.FADH2 and NADH carry electron .
15.in CYTRIC ACID CYCLE 34 molecule ATP produced from one glucose..
Short Answer 1. What are the 5 mechanisms of evolutionary ch.pdfnaveenkumar29100
Short Answer: 1. What are the 5 mechanisms of evolutionary change that make up Modern
synthesis?
Solution
Answer = 1]
Five mechanisms of evolutionary change that make up modern synthesis are
1] Natural selection = is the process by which traits that enhance survival & reproduction
becomes more common in succesive generations of population
2] Biased mutation =When there are different probabilities occure at molecular level for different
mutations to occur known as biased mutation
3] Genetic drift = is the change in allele frequency from one generation to next that occure
because alleles are subjected to sampling error
drift acts faster & has more drastic effects in smaller populations
genetic drift contribute to speciation
4] Genetic hitchhiking =When one allele in particular haplotype is strongly beneficial natural
selection can drive a selective sweep that will also cause the other allales in haplotype to become
more common in population is called as genetic hitchhiking
5] Gene flow = Involves the exchange of genes between populations & species
gene flow between population can introduce traits & alleles.
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Introduction to Financial statements - AccountingFaHaD .H. NooR
Financial statement introduction and its elements.
There are three fundamental financial statements used in accounting.
The income statement shows revenues and expenses.
The balance sheet is a listing of all asset, liability, and equity account balances that do not appear on the income statement.
The statement of cash flows shows how the company receives and spends its cash.
statement of cash flow and statement of retained earnings.sabaAkhan47
its a lecture on statement of cash flow....in this lecture the following things are explained...
1) objectives of cash flow.
2) purpose and uses of cash flow.
3) methods to determine net cash flow
4)relation between different statements...
5) statement of retained earnings,
6) and a case study of D'Leon Inc.
7)security,debt security, equity security, amortization,accruals.
Financial planning for businesse startersrobert377655
The document brings a skill of establishing what financial information is required before you actually start mobilizing resources for business operations
This slide is all about IFRS 2 share based payment. You can find its content summary & examples here. The link to access the video lectures is inserted in the final slide.
Introduction to Accounting
Accounting is the language of business. It is the system of recording, summarizing,
and analyzing an economic entity's financial transactions. Effectively communicating
this information is key to the success of every business. Those who rely on financial
information include internal users, such as a company's managers and employees, and
external users, such as banks, investors, governmental agencies, financial analysts,
and labor unions. These users depend upon data supplied by accountants to answer
the following types of questions:
• Is the company profitable?
• Is there enough cash to meet payroll needs?
• How much debt does the company have?
• How does the company's net income compare to its budget?
• What is the balance owed by customers?
• Has the company consistently paid cash dividends?
• How much income does each division generate?
• Should the company invest money to expand?
Accountants must present an organization's financial information in clear, concise
reports that help make questions like these easy to answer. The most common
accounting reports are called financial statements.
Understanding Financial Statements
The financial statements shown on the next several pages are for a sole
proprietorship, which is a business owned by an individual. Corporate financial
statements are slightly different. The four basic financial statements are the income
statement, statement of owner's equity, balance sheet, and statement of cash flows.
The income statement, statement of owner's equity, and statement of cash flows report
activity for a specific period of time, usually a month, quarter, or year. The balance sheet
reports balances of certain elements at a specific time. All four statements have a
three-lane heading in the following format.
Income statement. The income statement, which is sometimes called the statement
of earnings or statement of operations, is prepared first. It lists revenues and expenses
and calculates the company's net income or net loss for a period of time. Net income
means total revenues are greater than total expenses. Net loss means total expenses
are greater than total revenues. The specific items that appear in financial statements
are explained later.
The Greener Landscape Group Income Statement For the Month Ended April 30,
20×2
| Revenues | |
| Lawn Cutting Revenue | | $845
| Expenses | |
| Wages Expense | $280 |
| Depreciation Expense | 235 |
| Insurance Expense | 100 |
| Interest Expense | 79 |
| Advertising Expense | 35 |
| Gas Expense | 30 |
| Supplies Expense | 25 |
| Total Expenses | | 784
| Net Income | | $61
Statement of owner's equity. The statement of owner's equity is prepared after the
income statement. It shows the beginning and ending owner's equity balances and the
items affecting owner's equity during the period. These items include investments, the
net income or loss from the income statement, and withdrawals. Because the specific
revenue and expense categories that deter
SPM 4723 Annotated Bibliography You second major proje.docxsusanschei
SPM 4723
Annotated Bibliography
You second major project for the course will be an annotated bibliography. Instead of writing a
paper, an annotated bibliography requires you to research a particular legal topic or question, of
your choosing, in sports and find academic and law review articles that address that topic. You
will develop a question about a legal topic in sports and find seven law review articles to
summarize. Each article summary should be 300-350 words in length and should both explain
the contents of the article and its relevance to your question or topic. The summaries should be
written in your own words. You are required to select law review articles using LexisNexis. The
format for the annotated bibliography is explained below.
Please put your topic as the title for your paper. Next, each annotation should begin with the
APA citation for the article in bold print (do not include web links), followed by a summary of
the article (300-350 words) explaining how it addresses your question. The complete annotated
bibliography should be double-spaced, 12pt Times New Roman font with one-inch margins. You
will be submitting it through Turnitin via Canvas, do not include your name, course number,
date or UFID on your annotated bibliography (similar to the case briefs). You should start each
annotation on a separate page, and please remember to begin each annotation with the APA
citation for the article as instructed above. This assignment is due on Wednesday, April 22nd.
1.Which of the following is not a key component of the conceptual framework of accounting?
Select one:
a. internal users
b. the objective of financial reporting
c. cost constraint on useful financial reporting
d. elements of the financial statements
2.The balance sheet and income statement for Joe's Fish Hut are presented below:
Joe's Fish Hut
Balance Sheet
As at December 31
2016
2015
ASSETS
Current Assets
Cash
$180,623
$60,300
Accounts receivable
$18,900
$14,200
Inventory
$23,600
$25,300
Total Current Assets
$223,123
$99,800
Property, plant & equipment
$129,000
$184,000
Less: Accumulated depreciation
$-26,900
$-21,600
TOTAL ASSETS
$325,223
$262,200
LIABILITIES AND EQUITY
Liabilities
Current Liabilities
Accounts payable
$28,000
$41,800
Current portion of bank loan
$9,500
$9,500
Total Current Liabilities
$37,500
$51,300
Non-current portion of bank loan
$71,000
$42,000
TOTAL LIABILITIES
$108,500
$93,300
Shareholders' Equity
Common shares
$80,000
$54,400
Retained earnings
$136,723
$114,500
TOTAL SHAREHOLDERS' EQUITY
$216,723
$168,900
TOTAL LIABILITIES AND EQUITY
$325,223
$262,200
Joe's Fish Hut
Income Statement
For the Year Ended December 31, 2016
Sales
$137,000
COGS
$83,200
Gross Profit
$53,800
Operating Expenses
Insurance Expense
$1,600
Rent Expense
$5,380
Salaries Expense
$5,150
Telephone Expense
$840
Interest Expense
$1,340
Depreciation Expense
$5,300
Total Operating Expenses
$19,610
Operating Profit Before .
Question Completion Status QUESTION In the absence of oxygen, animal.pdfnaveenkumar29100
Question Completion Status: QUESTION In the absence of oxygen, animal cells, through a
series of reactions, convert pyruvate to O lactic O CO2 and ethyl alcohol O carbon dioxide O
citric acid QUESTION 2 The prepatory reaction converts the pyruvate into for use in the citric
acid cycle) and (which leaves the cell O NADH: NAD O ATP: ADP O glucose; CO2 O acetyl-
CoA, carbon dioxide QUESTION 3 Energy released as electrons are transported down the
electron transport chain in cellular respiration is directly used to O oxygen O produce co2 O
produce NADH and FADH2 O establish a proton (H gradient OS
Solution
1.pyruvate is converted to CO2 and ethyl alcohol.
2.preparatory reaction convertpyruvate to acetyl coA and CO2
3.to produce oxygen.
4.glucose is ultimately converted to CO2.
5.cellular respiration requires glucose and CO2.
6.TCA, ETS take place in mitochondria.
7.purpose of dellular respiration to produce ATP.
8.ATP SYNTHASE PHOSPHORYLATES ADP TP ATP.
9.all organisms respire.
10.oxygen is not a product of respiration.
11.oxygen is the final electron acceptor.
12.glycolysis break glucose in 2 molecule pyruvate.
13.CO2 is produced in the preparatory reaction of citric acid cycle.
14.FADH2 and NADH carry electron .
15.in CYTRIC ACID CYCLE 34 molecule ATP produced from one glucose..
Short Answer 1. What are the 5 mechanisms of evolutionary ch.pdfnaveenkumar29100
Short Answer: 1. What are the 5 mechanisms of evolutionary change that make up Modern
synthesis?
Solution
Answer = 1]
Five mechanisms of evolutionary change that make up modern synthesis are
1] Natural selection = is the process by which traits that enhance survival & reproduction
becomes more common in succesive generations of population
2] Biased mutation =When there are different probabilities occure at molecular level for different
mutations to occur known as biased mutation
3] Genetic drift = is the change in allele frequency from one generation to next that occure
because alleles are subjected to sampling error
drift acts faster & has more drastic effects in smaller populations
genetic drift contribute to speciation
4] Genetic hitchhiking =When one allele in particular haplotype is strongly beneficial natural
selection can drive a selective sweep that will also cause the other allales in haplotype to become
more common in population is called as genetic hitchhiking
5] Gene flow = Involves the exchange of genes between populations & species
gene flow between population can introduce traits & alleles.
Review Preparation for Statistics A statistics instructor wanted to s.pdfnaveenkumar29100
Review Preparation for Statistics A statistics instructor wanted to see if student participation in
review preparation methods led to higher examination scores. Five students were randomly
selected and placed in each test group for a three-week unit on statistical inference. Everyone
took the same examination at the end of the unit, and the resulting scores are shown below Is
there sufficient evidence at 0.05 to conclude an interaction between the two factors? Is there
sufficient evidence to conclude a difference in mean scores based on formula delivery system? Is
there sufficient evidence to conclude a difference in mean scores based on the review
organization technique? (12-3)
Solution.
Q1 Define the three types of data flow. Q2 What are the t.pdfnaveenkumar29100
Q1: Define the three types of data flow.
Q2: What are the two principles of Protocol Layering?
Q3: A sine wave is offset 1/4 cycle with respect to time 0. What is its phase in degrees and
radians?
Q4: List three properties for Infrared waves.
Solution
: 4) Infrared (IR) waves are :
- electromagnetic in nature with longer wavelengths than visible light
- wavelength is from 0.74 micrometres (µm) to 300 µm.
- frequency range is from 1 to 400 THz
IR is thermal radiation emitted by objects near room temperature.
3) phase in degree :
1 complete cycle = 360 °
Then 1/4th cycle =1/4*360= 90°
Phase in radians :
1° =2/360 radians
Then 90° = 90*2/360 = /2 rad = 1.57 rad
1)
Simplex:All the data flow is unidirectional from transmitter to receiver.
Duplex communication is two way in that we have two types:
Half-duplex: communication may be likened to two way Either can may be used to transmit or
receive, but not at the same time
Fullduplex:Full-duplex communication is more like a true telephone, where two people can talk
at the same time and hear one another simultaneously.
1)
When communication is simple we may need only one protocol. When the communication is
Complex we need a protocol at each layer which is called protocol layering
We need to understand two simple principles for that
a) The first principle dictates that if we want
bidirectional communication, we need to make each
layer so that it is able to perform two opposite tasks,
one in each direction.
b) The second principle that we need to follow in
protocol layering is that the two objects under each
layer at both sides should be identical..
Multiple choice A young girl is staring at the raindrops running do.pdfnaveenkumar29100
Multiple choice: A young girl is staring at the raindrops running down her window. She notices
that the raindrops remain more or less intact, even as they cascade down the windowpane. This is
a result of:
ionic bonds between water molecules.
oxygen bonds between water molecules.
covalent bonds between water molecules.
hydrogen bonds between water molecules.
polar covalent bonds between water molecules.
Solution
d). hydrogen bonds between water molecules.
Because of the hydrogen bonding, water exhibits high surface tension. So, water molecules on
the surface are more strongly attracted to each other than to the air above. So that the raindrops
remain more or less intact, even as they cascade down the windowpane..
mitosis is a special set of events that occur in what region of .pdfnaveenkumar29100
mitosis is a special set of events that occur in what region of the cell?
mitosis is a special set of events that occur in what region of the cell?
mitosis is a special set of events that occur in what region of the cell?
Solution
Mitosis is found to occur in the cell nuclei of eukaryotic cells.
In the process of mitosis, one cell divides into two cells and these two cells will be genetically
identical to the original cell.
Our body will grow and repair itself due to the process of mitosis.
Mitosis includes five phases: prophase, prometaphase, metaphase, anaphase and telophase..
If you were looking at an mRNA and saw the codon AUG, what would you .pdfnaveenkumar29100
If you were looking at an mRNA and saw the codon AUG, what would you conclude about it?
What does it mean to that the genetic code is redundant, but not ambiguous? The genetic code is
nearly universal, meaning the same RNA codon that designates tryptophan in humans, designates
tryptophan in bacteria. a. What has this knowledge allowed us to conclude about the code? b.
What has this knowledge allowed us to do with genes Transcription is the DNA-directed
synthesis of RNA: a closer look Describe the general model of transcription. Include in your
answer the steps of transcription and the key elements of each step. Compare and contrast
transcription between prokaryotes and eukaryotes What makes RNA polymerase start
transcribing in a gene at the right place on the DNA of a prokaryotic cell? What makes RNA
polymerase start transcribing in a gene at the right place on the DNA of a eukaryotic cell?
Solution
A)Transcription is the first step in gene expression. It involves copying a gene\'s DNA sequence
to make an RNA molecule.Transcription can be divided into four distinct stages:
Template recognition
Initiation
Elongation
Termination
Initiation:RNA polymerase binds to a sequence of DNA called the promoter,found near the
beginning of a gene.Each gene has its own promoter.Once bound,RNA polymerase separates the
DNA strands,providing the single-stranded template needed for transcription.
Elongation:One strand of DNA,the template strand,acts as a template for RNA polymerase.As it
reads this template one base at a time,the polymerase builds an RNA molecule out of
complementary nucleotides,making a chain that grows from 5\' to 3\'.The RNA transcript carries
the same information as the non-template (coding) strand of DNA,but it contains the base uracil
instead of thymine .
Termination:Sequences called terminators signal that the RNA transcript is complete.Once they
are transcribed,they cause the transcript to be released from the RNA polymerase.
B)Prokaryotes do not have an organized nucleus,so the nuclear materials or DNA is in the
cytoplasm.Therefore,the transcription occurs in the cytoplasm and all the precursors needed for
the transcription are found in the cytoplasm.Prokaryotic transcription requires the RNA
polymerase enzyme in order for the transcription to be successfully completed.The enzyme binds
to the sigma factor and the promoter region,and then initiate the transcription by completing the
holoenzyme.In prokaryotes,DNA is not bound to histones.Thus,the transcription initiates
directly.This could be advantageous when prokaryotes have overlapping genes.Transcription
starts at the promoter region and elongate through the coding region and ends when the RNA
polymerase reads the termination signal.There are two types of termination signals,Rho-
dependent and independant.Transcribed mRNA will be completely translated during the
transcription,and no post-transcription processing will be undergoing most of the
time.Transcriptionl unit has one or more .
If the proportion of an African population that is susceptible to Ma.pdfnaveenkumar29100
If the proportion of an African population that is susceptible to Malaria is 0.49, what proportion
of the population is affected with Sickle Cell Anemia? A. 0.68. B. 0.09. C. 0.45. D. 0.34.
Solution
B 0.09
In literature it was mentioned that 40% of popullation in africa suffering from malaria are
sucessiptible to sickel cell anemia..
Identify nursing diagnoses goal and outcome criteria and interven.pdfnaveenkumar29100
Identify nursing diagnoses goal and outcome criteria and interventions for the postoperative
patient
Identify nursing diagnoses goal and outcome criteria and interventions for the postoperative
patient
Solution
ASSESSMENT: - After the surgery, when the operation procedure is completed, the patient is
usually shifted to intensive care unit. When patient is admitted to PACU determine the medical
diagnosis, the surgery procedure, pain, consciousness, vital signs, medical history, how patient
tolerated the procedure? what was the medication given, and other assessment data listed earlier.
Check and set up equipment like oxygen, suction devices, urinary drainage etc. A more detailed
assessment should be performed when a patient returns to the nursing unit. It is actually
collecting, organizing, validating, and documenting patient data and its purpose is to establish a
database about the patient’s response to health concerns or illness and the ability to manage
health care needs.
DIAGNOSIS: - Medical diagnoses are important factors influencing patient outcomes during
hospitalization. For example, ICU patients with infectious diseases at admission had higher
mortality than the patients with gastrointestinal diseases. After surgery patients are at an
increased risk of severe complication. Nursing diagnosis is the nurse’s clinical judgment about
the patient’s response to potential health conditions and comorbid medical conditions. Several
studies show that these diagnosis influence 31 different types of patient outcomes (e.g. hospital
mortality, the length of stay, and ICU readmission) and interventions. A standard nursing
diagnosis includes three structural components: the problem, the etiology and supporting data. Its
purpose is to identify patient’s strengths and health problems that can be prevented or resolved
by collaborative and independent nursing interventions. and to develop a list of nursing
diagnoses and collaborative problems.
GOAL AND OUTCOME: - The goal is aimed at the medical diagnosis. The outcomes are aimed
at meeting the goals. A patient goal represents a predicted resolution of a diagnosis, evidence of
progress toward resolution, progress toward improved health, or continued maintenance of good
health. Each goal is limited to a time so the health care team has a common time limit for solving
the problem. For example, the goal of “patient will achieve pain relief. A short-term goal is an
objective behavior or response that you expect a patient to achieve in a short time, usually in a
week. A long-term goal is an objective behavior or response that you expect a patient to achieve
over a longer period, usually over several weeks, or even several months (for example “Patient
will leave nicotine products within two months”). Determine how to prevent, reduce, or resolve
the identified patient problems; how to support patient strengths; and how to implement nursing
interventions in a well organized, individualized, and goal-directed way, .
How would you arrange these concepts in terms of concreteness (from .pdfnaveenkumar29100
How would you arrange these concepts in terms of concreteness (from most to least concrete)?
Justify your arrangement.
Asset
Common stock
Equity
Investment
Security
Stock
Solution
Below is the arrangement of concepts in terms of concreteness (most to least):
1. Stock 2. Common Stock 3. Security 4. Investment 5. Asset 6. Equity
Justification : As per my understanding, I have arranged all concepts based on how easily can we
do the valuation and the scope of a particular concept.
Stock is a current asset i.e. the valuation of stock can be done on an yearly basis. Since, it is short
term in nature and can be valued at cost using methods like FIFO, LIFO, etc. Cost is easily
available by looking at the invoices, purchase orders, etc.
Common Stock is a long term liability also called as equity shares. They can be valued using
different techniques like Dividend Discount model. Stock prices are easily available in the
exchange markets.
Securities comes next as they are wider than Common stock. They are the tradeable financial
instruments. They are divided into three parts - equity securities, debt securities and derivatives.
We can value securities from the market which is determined by the demand and supply forces.
Investments includes short term and long term investments. They are valued at the lesser of cost
or fair market value. The market value of investemnts can not be seen on stock exchanges and
hence lesser concrete than securities.
Assets includes both short term and long term assets. Fixed assets like Long term investments,
building, factory, machinery and current assets like Stock, short term investments, account
receivables, cash are included in the broad defination of assets. Hence, investments are a subset
of assets and hence more concrete than assets. Again, there is no trade market for assets to do the
asset valuation.
Equity is difference between assets and liabilities. Equity is a wider term which includes
common stock, preffered stock, retained earnings (calculated from Income statement), security
premium, revaluation reserves (calculated as the difference between the fair market value and
book value of assets). Hence, they can be regarded as least concrete of the given list..
Explain what an enumerated type isSolutionEnum is also called.pdfnaveenkumar29100
Explain what an enumerated type is?
Solution
Enum is also called enumerated Data type
Enum is a user defined data type
Syntax: of enumerated data type
Enum is a data type which contains fixed set of constants
identifier is a user defined datatype variable name
val1,val2,val3.....valn is a set of enum values
enum is just used for generation index values.
index starts from 0 to n
example
solution.cpp
#include//header for input output function
using namespace std;//it tells the compiler to link std namespace
int main()
{//main function
int i;
enum season {winter,summer,spring,fall};//enum data type
for(i=winter;i<=fall;i++)//for loop
cout<.
Explain how the three germ layers participate in the formation of ext.pdfnaveenkumar29100
Explain how the three germ layers participate in the formation of extraembryonic membranes,
and discuss the importance of the placenta as an endocrine organ.
Solution
The three germ layers are not only responsible for the differentiation of specialized tissue rather
are also responsible for the formation of the extraembryonic membrane, that protects and
nourishes the embryo. The three extraembryonic membranes are formed from the primitive germ
layers:
The yolk sac is the membrane that forms from the endoderm and splanchnic mesoderm that
grows from the area opaca to form the sac. the yolk sac surrounds the yolk and draws the. the
endodermal gets more specialized and digest the yolk and pass its nutrients to the vitelline
circulation and thus to the membrane.
The amnion is formed from the ectoderm and somatic mesoderm that surrounds the embryo,
forming a protective cover for the embryo. the inner layer of the main secretes amniotic fluid in
which the embryo floats and prevents it from drying.
The chorion-allantoic membrane in which the chorion is made from the ectoderm and somatic
mesoderm while the allantoic membrane is formed from the endoderm and splanchnic
mesoderm. the allantoic membrane works with the chorion to exchange gasses between the
embryo and the outside environment. The allantois also stores the wastes of the embryo.
The placenta is considered as an endocrine gland present temporarily during pregnancy. the
placenta is responsible for the production of hormones that are responsible for the healthy
pregnancy. It secretes placental lactogen, placental growth relaxin as these hormones are
important for the healthy propagation of the pregnancy..
Ethical issue What would you doTony, a data analyst for a major c.pdfnaveenkumar29100
Ethical issue: What would you do
Tony, a data analyst for a major casino, is working after normal business hours to finish an
important project. He realizes that he is missing data that had been sent to his coworker Robert.
Tony had inadvertently observed Robert typing his password several days ago and decides to log
into Robert\'s computer and resend the data to himself. Upon doing so, Tony sees an open email
regarding gambling bets Robert placed over the last several days with a local sports book. All
employees of the casino are forbidden to engage in gambling activities to avoid any hint of
conflict of interest.
Tony knows he should report this but would have to admit to violating the company\'s
information technology regulations by logging into Robert\'s computer. If he warns Robert to
stop his betting, he would also have to reveal the source of his information. What does Tony do
in this situation?
Solution
In this situation, Tony should warn Robert to stop his betting. He should clearly specify Robert
that he has accidently seen his password few days back. Due to the urgency of data, he logged
onto his computer and seen the mails. He should apologize for his mistake for logging into his
account without his permission. However, at the same time he should warn Robert that if he
found his further involvement in gambling activities through any source, then he would report it
to the management..
Compare and contrast the structure of a nephron with that of an alve.pdfnaveenkumar29100
Compare and contrast the structure of a nephron with that of an alveolus in the lung. Identify
TWO (2) similarities and TWO (2) differences. (2 marks)
Solution
DIFFERENCES:1=Each alveolas is a very small bag_like structure bearing a component known
as Surfactant while as each nephron is a curled tube_like arrangement with a cup_shaped
structure called Bowman\'s capsule.2=Alveoli are present inside the lungs while as nephrons are
lying in kidneys. SIMILARITIES:1=Both Alveoli and nephrons are present in larger quantity in
their respective organs.2=Both the structures act as functional units..
Classless addressing was introduced to extend the life of the IPv ad.pdfnaveenkumar29100
Classless addressing was introduced to extend the life of the IPv address scheme:
a. True b. False
Solution
True.
Explanation:
IP addresses are described as consisting of two groups of bits in the address: the most significant
bits are the network address (or network prefix or network block), which identifies a whole
network or subnet, and the least significant set forms the host identifier, which specifies a
particular interface of a host on that network. This division is used as the basis of traffic routing
between IP networks and for address allocation policies. Classful network design for IPv4 sized
the network address as one or more 8-bit groups, resulting in the blocks of Class A, B, or C
addresses. Classless Inter-Domain Routing allocates address space to Internet service providers
and end users on any address bit boundary, instead of on 8-bit segments. In IPv6, however, the
interface identifier has a fixed size of 64 bits by convention, and smaller subnets are never
allocated to end users..
C++ Complexity analysis Represent the time complexity of the follow.pdfnaveenkumar29100
C++ Complexity analysis: Represent the time complexity of the following recursive algorithm,
T(n), as a recurrence equation:
int pow_7( int n ){
if ( n==1)
return 7;
if ( n > 1)
return ( 7 * pow_7( n-1 ) );
}
Solution
T(n) = T(n-1) + 1
T(n) = T(n-2)+2
suppose after k iteration
T(n) = T(n-k)+k
then T(n) = T(n-k-1)+k+1....T(n) = T(n-(k+1))+(k+1)
=> true for k+1 also.
T(n) = O(n).
Can someone provide a solution for this assignmentPurpose of This.pdfnaveenkumar29100
Can someone provide a solution for this assignment?
Purpose of This Assignment
The purpose of this assignment is to develop your abilities to write a larger application involving
arrays, structures and linked lists. It also introduces switchable tracing.
Graphs and Terminology
This assignment uses weighted graphs, as described in assignment 4. Be sure that you are
familiar with weighted graphs.
Two vertices are said to be adjacent if there is an edge that connects them directly to one another.
A given edge is incident on each of the vertices that it connects.
Think of the vertices of a weighted graph as towns and the edges as roads. The weight of an edge
is the length of the road. One thing that you might like to know is how to get from one town to
another by the shortest possible route. For example, in the following weighted graph, the shortest
route from vertex 1 to vertex 5 is to go from 1 to 3 and then from 3 to 5, and the length of that
route is 27. You add the weights of the edges that you use.
For this assignment, the weights are real numbers (type double). All of the weights are required
to be nonnegative. Edges of weight 0 are allowed.
Assignment Requirements
Functional Requirements
Write a program that reads information about a weighted graph from the standard input. The
input format is described in detail below. After the description of the graph, the input has two
vertex numbers, s and t.
Your program should print a description of the graph, followed by the shortest path from s to t
and the distance from s to t via that path, on the standard output.
For example, the input might look like this.
That says that there are five vertices. There is an edge from vertex 1 to vertex 2 with weight 9.0,
an edge from vertex 1 to vertex 3 with weight 12.0, etc. The start vertex s is 1, and the end vertex
t is 5. The output for this input would be as follows.
Nonfunctional Requirements
Create a directory to hold assignment 6 and call your program dijkstra.cpp. Start with the
standard template.
Below is a description of an algorithm, based on Dijkstra\'s algorithm, for solving this problem.
You are required to use that algorithm, and to follow the guidelines for its implementation. It is
not acceptable to rely on a different approach to the problem. Follow the design.
Make variable and function names sensible. Use sensible terminology. If something is a graph,
do not call it an edge. If something is an edge, do not call it a vertex. Keep functions short and
simple.
As always, you must follow the coding standards for this course.
Representing Graphs: Types Vertex, Edge and Graph
This assignment uses a different graph representation from assignment 4. Here, we use the
adjacency list representation.
1. Type Vertex
Create and document type Vertex. Each vertex v has the following pieces of information.
A pointer to a linked list of edges listing all edges that are incident on v. This list is called an
adjacency list.
A real number indicating v\'s shor.
Before first law of thermodynamics, there is zeroth law of thermodyn.pdfnaveenkumar29100
Before first law of thermodynamics, there is zeroth law of thermodynamics. The thermometer
works on the principle of zeroth law of thermodynamics. Can you explain what is a zeroth law of
thermodynamics?
Solution
Zeroth law states that Objects into contact will reach a thermal equilibrium (and heat transfers
from hotter to colder), this means one can use a device that can measure this difference of this
quantity as follows:
We have a device (called a thermometer) which has an indication. When the \"thermometer
device\" comes into contact with another object, 0th law states that they wil reach thermal
equilibrium . Then the indication of the device will change to reflect the difference of this
quantity that changed or transfered and refered to as temperature .
One such device is the thermometer based on mercury (which is used as the indicator due to its
special heat expansion factor)..
An enzyme that has lost its shape a. is denatured and no longer func.pdfnaveenkumar29100
An enzyme that has lost its shape a. is denatured and no longer functional. b. is denatured but
still functional. c. is not different from a regular enzyme as shape is not important. d. can be
restored by extreme temperatures or pH swings. Predict whether each of the following has ionic,
polar covalent, or not O_2
Solution
7) Each enzyme has specific active sites. When an enzyme loses its shape then its active sites are
no longer functional. As a result, the properties of the enzyme are destroyed. This process is
called denaturation.
Therefore, an enzyme that has lost its shape is denatured and no longer functional.
(Answer) (a)
8) In oxygen molecule (O2), two oxygen atoms are joined by double covalent bond. The bonds
are formed by sharing of electron pairs. The electron pairs are equally shared between two
oxygen atoms. For this reason, oxygen molecule has non-polar covalent bonds..
A Strategic Approach: GenAI in EducationPeter Windle
Artificial Intelligence (AI) technologies such as Generative AI, Image Generators and Large Language Models have had a dramatic impact on teaching, learning and assessment over the past 18 months. The most immediate threat AI posed was to Academic Integrity with Higher Education Institutes (HEIs) focusing their efforts on combating the use of GenAI in assessment. Guidelines were developed for staff and students, policies put in place too. Innovative educators have forged paths in the use of Generative AI for teaching, learning and assessments leading to pockets of transformation springing up across HEIs, often with little or no top-down guidance, support or direction.
This Gasta posits a strategic approach to integrating AI into HEIs to prepare staff, students and the curriculum for an evolving world and workplace. We will highlight the advantages of working with these technologies beyond the realm of teaching, learning and assessment by considering prompt engineering skills, industry impact, curriculum changes, and the need for staff upskilling. In contrast, not engaging strategically with Generative AI poses risks, including falling behind peers, missed opportunities and failing to ensure our graduates remain employable. The rapid evolution of AI technologies necessitates a proactive and strategic approach if we are to remain relevant.
How to Make a Field invisible in Odoo 17Celine George
It is possible to hide or invisible some fields in odoo. Commonly using “invisible” attribute in the field definition to invisible the fields. This slide will show how to make a field invisible in odoo 17.
Palestine last event orientationfvgnh .pptxRaedMohamed3
An EFL lesson about the current events in Palestine. It is intended to be for intermediate students who wish to increase their listening skills through a short lesson in power point.
Acetabularia Information For Class 9 .docxvaibhavrinwa19
Acetabularia acetabulum is a single-celled green alga that in its vegetative state is morphologically differentiated into a basal rhizoid and an axially elongated stalk, which bears whorls of branching hairs. The single diploid nucleus resides in the rhizoid.
Synthetic Fiber Construction in lab .pptxPavel ( NSTU)
Synthetic fiber production is a fascinating and complex field that blends chemistry, engineering, and environmental science. By understanding these aspects, students can gain a comprehensive view of synthetic fiber production, its impact on society and the environment, and the potential for future innovations. Synthetic fibers play a crucial role in modern society, impacting various aspects of daily life, industry, and the environment. ynthetic fibers are integral to modern life, offering a range of benefits from cost-effectiveness and versatility to innovative applications and performance characteristics. While they pose environmental challenges, ongoing research and development aim to create more sustainable and eco-friendly alternatives. Understanding the importance of synthetic fibers helps in appreciating their role in the economy, industry, and daily life, while also emphasizing the need for sustainable practices and innovation.
Problem 3-8BRIDGEPORT ADVERTISING TRIAL BALANCE DECEMBER 31, 2.pdf
1. Problem 3-8
BRIDGEPORT ADVERTISING
TRIAL BALANCE
DECEMBER 31, 2017
Unadjusted
Adjusted
Dr.
Cr.
Dr.
Cr.
$148,820
$148,820
$158,950
$158,950
No.
Date
Account Titles and Explanation
Debit
Credit
(To record accrued service revenue)
(To record supplies used)
(To expired insurance)
(To record depreciation on equiment)
(To record interest accrued on the note)
(To record service revenue earned)
(To record accrued wages)
Assets
Liabilities and Stockholders’ Equity
%
Open Show Work
SAVE FOR LATER
SUBMIT ANSWER
Problem 3-8 Bridgeport Advertising was founded by Murali Vedula in January 2015. Presented
below are both the adjusted and unadjusted trial balances as of December 31, 2017.
2. BRIDGEPORT ADVERTISING
TRIAL BALANCE
DECEMBER 31, 2017
Unadjusted
Adjusted
Dr.
Cr.
Dr.
Cr.Cash$16,740$16,740Accounts Receivable19,17023,012Supplies9,7606,845Prepaid
Insurance4,2202,625Equipment64,70064,700Accumulated Depreciation-
Equipment$24,120$29,050Notes Payable8,6008,600Accounts Payable1,8901,890Interest
Payable0602Unearned Service Revenue5,3503,405Salaries and Wages Payable0756Common
Stock19,22019,220Retained Earnings27,24727,247Dividends19,30019,300Service
Revenue62,39368,180Salaries and Wages Expense9,40010,156Insurance Expense1,595Interest
Expense602Depreciation Expense4,930Supplies Expense2,915Rent Expense5,5305,530
$148,820
$148,820
$158,950
$158,950Journalize the annual adjusting entries that were made. (Credit account titles are
automatically indented when amount is entered. Do not indent manually. If no entry is required,
select "No entry" for the account titles and enter 0 for the amounts.)
No.
Date
Account Titles and Explanation
Debit
Credit1.Dec. 31
(To record accrued service revenue)2.Dec. 31
3. (To record supplies used)3.Dec. 31
(To expired insurance)4.Dec. 31
(To record depreciation on equiment)5.Dec. 31
(To record interest accrued on the note)6.Dec. 31
(To record service revenue earned)7.Dec. 31
4. (To record accrued wages)Prepare an income statement for the year ended December 31. (Enter
loss using either a negative sign preceding the number e.g. -45 or parentheses e.g. (45).)
BRIDGEPORTADVERTISING
Income Statement
December 31, 2017For the Year Ended December 31, 2017For the Quarter Ended December
31, 2017
DividendsExpensesNet Income / (Loss)Retained Earnings, Janaury 1Retained Earnings,
December 31RevenuesTotal ExpensesTotal Revenues
$
DividendsExpensesNet Income / (Loss)Retained Earnings, Janaury 1Retained Earnings,
December 31RevenuesTotal ExpensesTotal Revenues
$
Dividends Expenses Net Income / (Loss) Retained Earnings, Janaury 1 Retained
Earnings, December 31 Revenues Total Expenses Total Revenues
DividendsExpensesNet Income / (Loss)Retained Earnings, Janaury 1Retained Earnings,
December 31RevenuesTotal ExpensesTotal Revenues$
Prepare a retained earnings statement for the year ended December 31. (List items that increase
retained earnings first.)
BRIDGEPORTADVERTISING
Retained Earnings Statement
5. December 31, 2017For the Year Ended December 31, 2017For the Quarter Ended December
31, 2017
DividendsExpensesNet Income / (Loss)Retained Earnings, Janaury 1Retained Earnings,
December 31RevenuesTotal ExpensesTotal Revenues$
AddLess :
DividendsExpensesNet Income / (Loss)Retained Earnings, Janaury 1Retained Earnings,
December 31RevenuesTotal ExpensesTotal Revenues
AddLess :
DividendsExpensesNet Income / (Loss)Retained Earnings, Janaury 1Retained Earnings,
December 31RevenuesTotal ExpensesTotal Revenues
DividendsExpensesNet Income / (Loss)Retained Earnings, Janaury 1Retained Earnings,
December 31RevenuesTotal ExpensesTotal Revenues$
Prepare a classified balance sheet at December 31. (List current assets in order of liquidity.)
BRIDGEPORTADVERTISING
Balance Sheet
December 31, 2017For the Year Ended December 31, 2017For the Quarter Ended December
31, 2017
Assets
Current AssetsCurrent LiabilitiesIntangible AssetsLiabilitiesLong-term InvestmentsLong-term
LiabilitiesProperty, Plant and EquipmentStockholders’ EquityTotal AssetsTotal Current
AssetsTotal Current LiabilitiesTotal Intangible AssetsTotal LiabilitiesTotal Liabilities and
Stockholders’ EquityTotal Long-term InvestmentsTotal Long-term LiabilitiesTotal Property,
Plant and EquipmentTotal Stockholders' Equity
$
Current Assets Current Liabilities Intangible Assets Liabilities Long-term
Investments Long-term Liabilities Property, Plant and Equipment Stockholders’
6. Equity Total Assets Total Current Assets Total Current Liabilities Total Intangible
Assets Total Liabilities Total Liabilities and Stockholders’ Equity Total Long-term
Investments Total Long-term Liabilities Total Property, Plant and Equipment Total
Stockholders' Equity $
Add Less :
Current Assets Current Liabilities Intangible Assets Liabilities Long-term
Investments Long-term Liabilities Property, Plant and Equipment Stockholders’
Equity Total Assets Total Current Assets Total Current Liabilities Total Intangible
Assets Total Liabilities Total Liabilities and Stockholders’ Equity Total Long-term
Investments Total Long-term Liabilities Total Property, Plant and Equipment Total
Stockholders' Equity $
Liabilities and Stockholders’ Equity
Current AssetsCurrent LiabilitiesIntangible AssetsLiabilitiesLong-term InvestmentsLong-term
LiabilitiesProperty, Plant and EquipmentStockholders’ EquityTotal AssetsTotal Current
AssetsTotal Current LiabilitiesTotal Intangible AssetsTotal LiabilitiesTotal Liabilities and
Stockholders’ EquityTotal Long-term InvestmentsTotal Long-term LiabilitiesTotal Property,
Plant and EquipmentTotal Stockholders' Equity
$
Current Assets Current Liabilities Intangible Assets Liabilities Long-term
Investments Long-term Liabilities Property, Plant and Equipment Stockholders’
7. Equity Total Assets Total Current Assets Total Current Liabilities Total Intangible
Assets Total Liabilities Total Liabilities and Stockholders’ Equity Total Long-term
Investments Total Long-term Liabilities Total Property, Plant and Equipment Total
Stockholders' Equity $
Current AssetsCurrent LiabilitiesIntangible AssetsLiabilitiesLong-term InvestmentsLong-term
LiabilitiesProperty, Plant and EquipmentStockholders’ EquityTotal AssetsTotal Current
AssetsTotal Current LiabilitiesTotal Intangible AssetsTotal LiabilitiesTotal Liabilities and
Stockholders’ EquityTotal Long-term InvestmentsTotal Long-term LiabilitiesTotal Property,
Plant and EquipmentTotal Stockholders' Equity
Current Assets Current Liabilities Intangible Assets Liabilities Long-term
Investments Long-term Liabilities Property, Plant and Equipment Stockholders’
Equity Total Assets Total Current Assets Total Current Liabilities Total Intangible
Assets Total Liabilities Total Liabilities and Stockholders’ Equity Total Long-term
Investments Total Long-term Liabilities Total Property, Plant and Equipment Total
Stockholders' Equity
Current Assets Current Liabilities Intangible Assets Liabilities Long-term
Investments Long-term Liabilities Property, Plant and Equipment Stockholders’
Equity Total Assets Total Current Assets Total Current Liabilities Total Intangible
Assets Total Liabilities Total Liabilities and Stockholders’ Equity Total Long-term
Investments Total Long-term Liabilities Total Property, Plant and Equipment Total
Stockholders' Equity $
Identify which accounts should be closed on December 31.
1.
Rent Revenue Salaries and Wages Payable Notes Payable Insurance Expense Interest Payable
Accounts Receivable Supplies Dividends Utilities Expenses Interest Expense Service Revenue
Rent Expense Depreciation Expense Prepaid RentSalaries and Wages Expense Supplies
Expenses Accounts Payable Unearned Rent Revenue Cash2.
Supplies Rent Expense Prepaid RentInterest Payable Utilities Expenses Insurance Expense
Accounts Receivable Service Revenue Depreciation Expense Rent Revenue Salaries and Wages
Expense Supplies Expenses Notes Payable Interest Expense Dividends Accounts Payable
8. Unearned Rent Revenue Salaries and Wages Payable Cash3.
Supplies Expenses Rent Expense Supplies Depreciation Expense Utilities Expenses Interest
Expense Dividends Notes Payable Salaries and Wages Expense Prepaid RentAccounts Payable
Unearned Rent Revenue Salaries and Wages Payable Service Revenue Interest Payable Cash
Accounts Receivable Insurance Expense Rent Revenue4.
Unearned Rent Revenue Interest Expense Insurance Expense Rent Revenue Service Revenue
Accounts Payable Prepaid RentSalaries and Wages Expense Supplies Expenses Rent Expense
Dividends Interest Payable Salaries and Wages Payable Utilities Expenses Depreciation
Expense Cash Accounts Receivable Supplies Notes Payable5.
Interest Expense Dividends Salaries and Wages Expense Accounts Payable Salaries and Wages
Payable Notes Payable Prepaid RentUtilities Expenses Cash Interest Payable Service Revenue
Supplies Depreciation Expense Insurance Expense Accounts Receivable Supplies Expenses
Unearned Rent Revenue Rent Revenue Rent Expense6.
Rent Expense Supplies Expenses Unearned Rent Revenue Interest Payable Prepaid
RentDepreciation Expense Salaries and Wages Expense Accounts Payable Utilities Expenses
Salaries and Wages Payable Insurance Expense Cash Accounts Receivable Supplies Interest
Expense Dividends Service Revenue Rent Revenue Notes Payable7.
Insurance Expense Cash Interest Expense Supplies Expenses Dividends Notes Payable Interest
Payable Prepaid RentRent Expense Rent Revenue Service Revenue Salaries and Wages Payable
Salaries and Wages Expense Utilities Expenses Accounts Payable Accounts Receivable
Unearned Rent Revenue Supplies Depreciation Expense8.
Cash Accounts Receivable Accounts Payable Unearned Rent Revenue Supplies Rent Expense
Utilities Expenses Prepaid RentDepreciation Expense Insurance Expense Dividends Supplies
Expenses Salaries and Wages Expense Service Revenue Salaries and Wages Payable Interest
Payable Rent Revenue Interest Expense Notes PayableIf the note has been outstanding 10
months, what is the annual interest rate on that note? (Round answer to 1 decimal place, e.g.
7.5%.)
The annual interest rate
%If the company paid $10,440 in salaries and wages in 2017, what was the balance in Salaries
and Wages Payable on December 31, 2016?
Salaries and Wages Payable$
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9. Solution
%=8.4%
If any doubt please commentNo.DateAccount Titles and ExplanationDebitCredit1Dec.
31Accounts Receivable3,842Service Revenue (68180-62393-(5350-3405)3,842(To record
accrued service revenue)2Dec. 31Supplies expenses2,915Supplies2,915(To record supplies
used)3Dec. 31Insurance Expense1,595Prepaid Insurance1,595(To expired insurance)4Dec.
31Depreciation Expense4,930Accumulated Depreciation-Equipment4,930(To record
depreciation on equiment)5Dec. 31Interest Expense602Interest Payable602(To record interest
accrued on the note)6Dec. 31Unearned Service Revenue1,945Service Revenue (5350-
3405)1,945(To record service revenue earned)7Dec. 31Salaries and Wages Expense756Salaries
and Wages Payable (10156-9400)756(To record accrued wages)