The cash account for American Medical Co. at April 30 indicated a balance of $14,740. The bank statement indicated a balance of $17,460 on April 30. Comparing the bank statement and the accompanying canceled checks and memos with the records revealed the following reconciling items:

1. Checks outstanding totaled $6,290.
2. A deposit of $6,550, representing receipts of April 30, had been made too late to appear on the bank statement.
3. The bank collected $3,400 on a $3,230 note, including interest of $170.
4. A check for $440 returned with the statement had been incorrectly recorded by American Medical Co. as $400. The check was for the payment of an obligation to Targhee Supply Co. for a purchase on account.
5. A check drawn for $40 had been erroneously charged by the bank as $400.
6. Bank service charges for April amounted to $20.

1. Purchases, Accounts Payable Subsidiary Account, and Accounts Payable Ledger

   Sterling Forest Landscaping designs and installs landscaping. The landscape designers and office staff use office supplies, while field supplies (rock, bark, etc.) are used in the actual landscaping. Purchases on account completed by Sterling Forest Landscaping during October are as follows:

   Oct. 2.		Purchased office supplies on account from Meade Co., $3,560.
   5.		Purchased office equipment on account from Peach Computers Co., $5,120.
   9.		Purchased office supplies on account from Executive Office Supply Co., $370.
   13.		Purchased field supplies on account from Yamura Co., $4,060.
   14.		Purchased field supplies on account from Omni Co., $530.
   17.		Purchased field supplies on account from Yamura Co., $9,650.
   24.		Purchased field supplies on account from Omni Co., $2,720.
   29.		Purchased office supplies on account from Executive Office Supply Co., $240.
   31.		Purchased field supplies on account from Omni Co., $3,560.

   Note: Posting references have been provided.

   Required:

   1. Insert the following balances in the general ledger as of October 1:

   14	Field Supplies	$7,260
   15	Office Supplies	1,670
   18	Office Equipment	24,480
   21	Accounts Payable	6,230

   After completing the recording of transactions in part 3, post the purchases journal to the accounts in the general ledger. If an amount box does not require an entry, leave it blank.

   GENERAL LEDGER
   					Balance
   Date	Item	Post. Ref.	Debit	Credit	Dr.	Cr.
   Account: Field Supplies #14
   Oct. 1	Balance	✔
   		P30
   Account: Office Supplies #15
   Oct. 1	Balance	✔
   		P30
   Account: Office Equipment #18
   Oct. 1	Balance	✔
   		P30
   Account: Accounts Payable #21
   Oct. 1	Balance	✔
   		P30

   2. Insert the following balances in the accounts payable subsidiary ledger as of October 1:

   Executive Office Supply Co.	$2,060
   Meade Co.	4,170
   Omni Co.	-
   Peach Computers Co.	-
   Yamura Co.	-

   After completing the recording of transactions in part 3, post to the creditor accounts in the accounts payable subsidiary ledger immediately after each entry. If an amount box does not require an entry, leave it blank.

   ACCOUNTS PAYABLE SUBSIDIARY LEDGER
   Date	Item	Post. Ref.	Debit	Credit	Balance
   Account: Executive Office Supply Co.
   Oct. 1	Balance	✔
   		P30
   		P30
   Account: Meade Co.
   Oct. 1	Balance	✔
   		P30
   Account: Omni Co.
   		P30
   		P30
   		P30
   Account: Peach Computers Co.
   		P30
   Account: Yamura Co.
   		P30
   		P30

   3. Journalize the transactions for October (in chronological order), using the purchases journal below (p. 30) similar to the one illustrated in this chapter. Post to the creditor accounts in the accounts payable subsidiary ledger (in part 2) immediately after each entry.

   4. Post the purchases journal to the accounts in the general ledger (in part 1). If an amount box does not require an entry, leave it blank.

   If no other account is needed in the "Other Accounts Dr." column select "No entry required".

   PURCHASES JOURNAL								PAGE 30
   Date	Account Credited	Post. Ref.	Accounts Payable Cr.	Field Supplies Dr.	Office Supplies Dr.	Other Accounts Dr.	Post. Ref.	Amount
   Oct. 2		✔
   Oct. 5		✔
   Oct. 9		✔
   Oct. 13		✔
   Oct. 14		✔
   Oct. 17		✔
   Oct. 24		✔
   Oct. 29		✔
   Oct. 31		✔
   Oct. 31
   								(✔)

   5a. What is the sum of the creditor balances in the subsidiary ledger at October 31?
   $

   5b. What is the balance of the accounts payable controlling account at October 31?
   $

   6. What type of e-commerce application would be used to plan and coordinate transactions with suppliers?
   

Based on the statistical data obtained from survivors countries in South America through the Population Reference Bureau (2013) and World Bank (2015), please analyze the relationship between Gross National Product (GNP) and infant mortality rates per 1,000 births.

1. What is the r value for the relationship between the data distributions above?

2. What is the proportion of variance accounted for?

3. In your own words but based on the strength and direction of the relationship you calculated, explain the relationship between Gross National Product and infant mortality.

1) Anatomically modern humans first reached North and South America by crossing _____________.

1. Northwest passage

2. Beringia

3. The Pacific

4. The Atlantic

2) According to the multi-regional model of human evolution, humans most likely evolved from

1. whatever species of hominid was found in each region; gene flow kept the populations linked

2. Neandertal populations in Europe and Asia.

3. a single population of Homo heidelbergensis somewhere in East Africa

4. populations of Homo erectus spread all across the old world with gene flow between them

3) How are Mousterian tools different from Acheulean and Oldowan tools?

1. Mousterian tools are larger than Acheulean and Oldowan tools

2. Acheulean and Oldowan tools are unifaced (one-sided) while Mousterian tools are bifaced

3. Mousterian tools were made by anatomically modern humans while Acheulean and Oldowan tools were made by Neandertals

4. Mousterian tools have only been found in North America, while Acheulean and Oldowan tools have only been found in Europe, Asia, and Africa

5. To make a Mousterian tool, one must strike the tool from the stone core

4) Neandertal skulls can be differentiated from Homo sapiens skulls

1. by the larger supraorbital torus of Homo sapiens

2. by the presence of an occipital bun and lack of a chin.

3. by the smaller brains of Neandertals.

4. because only Homo sapiens are found in Europe.

5) The Out-of-Africa Model of human origins:

1. Argues for replacement of existing populations by modern humans

2. Claims that Neandertals did not contribute genetic material to the human lineage

3. All of these

4. Suggests that humans had a single, localized origin

U.S. wars in Iraq and Afghanistan, political unrest in South America, growing U.S. antipathy  in Iran, and civil wars in Africa have driven crude oil prices up several times in the last several years.  Although oil prices fell significantly in 2011, they are expected to rise again as the world economy recovers. Adding to the uncertainty, it is predicted that natural gas prices, which fell in concert with significant new gas field discoveries, will rise as more and more utilities switch from using coal or oil to natural gas.

Suppose you are the manager of a public utility that supplies electricity to a significant portion of your geographic region. You preside over electrical generation facilities that can produce electricity using either natural gas or oil, or some combination of both.

In the past several years, you have been faced with skyrocketing, then plummeting, natural gas prices, and now think you face the possibility of more of the same, coupled with the probability of similar volatility in oil prices.

Having been trained in Managerial Economics, you are familiar with production functions, isoquant and isocost analysis, and other tools of microeconomics. How can you use these tools to decide the best path for your company to pursue? What are the pros and cons of using these tools?

Most of the first portion of our class explored the changes brought about by massive industrialization, urbanization, and immigration during the late nineteenth and early twentieth centuries. Which TWO of these three do you believe are the most important for understanding American history and why

Cruise Corporation (a C corporation) is incorporated on February 1 and begins business on June 1. The corporation's tax year ends on December 31. Cruise incurs the following expenses during the year:

Month Type    Amount

March Draft charter   $32,000

April    Stock commission       $10,000

May     Accounting fees          $21,000

What is the deduction for organizational expenses if Cruise chooses to deduct its costs as soon as possible?

Select one:

a. $5,117

b. $5,000

c. $3,983

d. $2,450

Edward Jones (with a currently successful presence in the USA and Canada) is contemplating entering Asia (Singapore) and South America (Uruguay) net fall, for the first time.

Given that Singapore (index of 8) and Uruguay (index 100) rank respectively very low vs very high compared to moderately ranked US (index 46) and Canada (index 48) in terms of uncertainty avoidance, what marketing implications of this classification could you point out to Edward Jones as the company prepares to make its move? Discuss 1 from the 4Ps.

(1 point) The amount of paper used in a year per person in America has a normal (bell-shaped)distribution with a mean of 650 pounds and a standard deviation of 150pounds.

a)What percent of Americans use between200 and 1100 pounds of paper per year?

b)What percent of Americans use more than 800 pounds of paper per year?

c)What percent of Americans use more than 350 pounds of paper per year?