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A person with a cough is a persona non grata on airplanes, elevators, or at the theater. In theaters especially, the irritation level rises with each muffled explosion. According to Dr. Brian Carlin, a Pittsburgh pulmonologist, in any large audience you'll hear about 18 coughs per minute.

(b) Find the probability of four or fewer coughs (in a large auditorium) in a 1-minute period. (Use 4 decimal places.)

(c) Find the probability of at least eight coughs (in a large auditorium) in a 32-second period. (Use 4 decimal places.)

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A person with a cough is a persona non grata on airplanes, elevators, or at the theater. In theaters especially, the irritation level rises with each muffled explosion. According to Dr. Brian Carlin, a Pittsburgh pulmonologist, in any large audience you'll hear about 18 coughs per minute.

(a) Let r = number of coughs in a given time interval. Explain why the Poisson distribution would be a good choice for the probability distribution of r. Coughs are a common occurrence. It is reasonable to assume the events are independent. Coughs are a common occurrence. It is reasonable to assume the events are dependent. Coughs are a rare occurrence. It is reasonable to assume the events are independent. Coughs are a rare occurrence. It is reasonable to assume the events are dependent.

(b) Find the probability of seven or fewer coughs (in a large auditorium) in a 1-minute period. (Use 4 decimal places.)

(c) Find the probability of at least eight coughs (in a large auditorium) in a 28-second period. (Use 4 decimal places.)

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Cantonio Corporation adjusts its accounts only at year-end. The following information is available as a source for preparing adjusting entries at December 31, 2018. For each of the numbered items, prepare the necessary adjusting journal entry.

1. On August 31, 2018, Cantonio paid $12,000 for a two-year insurance policy and Cantonio recognized the entire amount as a debit to prepaid insurance.
2. On September 1, 2018, Cantonio sold 100 one-year subscriptions for their monthly publication at $90 each, with the subscriptions starting September 1. The total amount received was credited to Unearned Subscription Revenue.
3. The Supplies Inventory account had a $15,000 balance at the beginning of the year (January 1, 2018). During the year, $7,000 of supplies were acquired, with the Supplies Expense account debited at the time of purchase. The supplies count at the end of the year (December 31, 2018) showed $17,000 of supplies still on hand.
4. The company failed to recognize $4,000 in rent owed to them by another company that rents a part of Cantonio’s building.