My patient is a 82 year old female with a diagnosis of Sepsis. She is confused and her baseline is orientated x3. She is extremely weak and fatigued. She has HTN and diabetes 2. We are waiting on blood and urine labs but she has classic symptoms of UTI. Relevant VS T. 101.8 (oral), HR 110, BP 102/50, RR 24, Pain: Dull ache, (R) flank, 5/10, elevated creatinine 1.5, lactate 3.2. Dr. has ordered IV NS 0.9% NS 1000 mL IV bolus, Acetaminophen 650 mg po, Ceftriaxone 1g IVPB…after blood/urine cultures obtained, Morphine 2 mg IV push every 2 hours prn-pain.
What are the top three nursing diagnosis (problem r/t a/e/b),
three SMART goals for each diagnosis, interventions and rationales
for this patient with sepsis?
In: Nursing
Dalton Manufacturing is preparing its master budget for the first quarter of the upcoming year. The following data pertain to Dalton Manufacturing's operations:
Current Assets as of December 31 (prior year):
Cash. . . . . . . . . . . . . . . . . . . . . . . . . . .$4,460
Accounts receivable, net. . . . . . . . . . . $48,000
Inventory. . . . . . . . . . . . . . . . . . . . . . . .$15,000
Property, plant, and equipment, net. . . . . . . . . . . . . $121,000
Accounts payable. . . . . . . . . . . . . . . . . . . . . . .$43,000
Capital stock. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .$127,000
Retained earnings. . . . . . . . . . . . . . . . . . . . . . .$22,500
Prepare a schedule of cash collections for January, February, and March, and for the quarter in total.
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Dalton Manufacturing |
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Cash Collections Budget |
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For the Quarter Ended March 31 |
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Month |
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January |
February |
March |
Quarter |
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Cash sales |
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Credits sales |
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Total cash collections |
Addititonal Data:
| Actual sales in December were
$ 76 comma 000$76,000. Selling price per unit is projected to remain stable at$ 9$9 per unit throughout the budget period. Sales for the first five months of the upcoming year are budgeted to be as follows:
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b. |
Sales are
3030% cash and7070% credit. All credit sales are collected in the month following the sale. |
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c. |
DaltonDalton Manufacturing has a policy that states that each month's ending inventory of finished goods should be1010% of the following month's sales (in units). |
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d. |
Of each month's direct material purchases,
2020% are paid for in the month of purchase, while the remainder is paid for in the month following purchase.TwoTwo pounds of direct material is needed per unit at$ 1.50$1.50 per pound. Ending inventory of direct materials should be20 %20% of next month's production needs. |
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e. |
Most of the labor at the manufacturing facility is indirect,
but there is some direct labor incurred. The direct labor hours per
unit is
0.030.03. The direct labor rate per hour is$ 13$13 per hour. All direct labor is paid for in the month in which the work is performed. The direct labor total cost for each of the upcoming three months is as follows:
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f. |
Monthly manufacturing overhead costs are
$ 6 comma 500$6,500 for factory rent,$ 2 comma 900$2,900 for other fixed manufacturing expenses, and$ 1.40$1.40 per unit for variable manufacturing overhead. No depreciation is included in these figures. All expenses are paid in the month in which they are incurred. |
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g. |
Computer equipment for the administrative offices will be
purchased in the upcoming quarter. In January,
DaltonDalton Manufacturing will purchase equipment for$ 5 comma 800$5,800 (cash), while February's cash expenditure will be$ 11 comma 600$11,600 and March's cash expenditure will be$ 15 comma 800.$15,800. |
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h. |
Operating expenses are budgeted to be
$ 1.20$1.20 per unit sold plus fixed operating expenses of$ 1 comma 400$1,400 per month. All operating expenses are paid in the month in which they are incurred. No depreciation is included in these figures. |
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i. |
Depreciation on the building and equipment for the general and
administrative offices is budgeted to be
$ 4 comma 700$4,700 for the entire quarter, which includes depreciation on new acquisitions. |
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j. |
DaltonDalton Manufacturing has a policy that the ending cash balance in each month must be at least$ 4 comma 400$4,400. It has a line of credit with a local bank. The company can borrow in increments of$ 1 comma 000$1,000 at the beginning of each month, up to a total outstanding loan balance of$ 140 comma 000$140,000. The interest rate on these loans is11% per month simple interest (not compounded). The company would pay down on the line of credit balancein increments of$ 1 comma 000$1,000 if it has excess funds at the end of the quarter. The company would also pay the accumulated interest at the end of the quarter on the funds borrowed during the quarter. |
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k. |
The company's income tax rate is projected to be 30% of
operating income less interest expense. The company pays
$ 10 comma 800$10,800 cash at the end of February in estimated taxes. |
In: Accounting
1. How much must be deposited at the beginning of each year to accumulate to $10,000 in four years if interest is at 9%?
a. $1,671 b. $2,006 c. $2,358 d. $2,570
2. On January 1, 2021, Amy Company sold goods to Michelle Corporation. Michelle signed an installment note requiring payment of $15,000 annually for six years. The first payment was made on January 1, 2021. The prevailing rate of interest for this type of note at date of issuance was 8%. Amy should record sales revenue in January 2021 of:
a. $69,343 b. $74,891 c. $90,000 d. None of the above are correct
3. Jardell Company purchased a five-year certificate of deposit for its building fund in the amount of $220,000. How much should the certificate of deposit be worth at the end of five years if interest is compounded at an annual rate of 9%?
a. $142,985 b. $319,000 c. $338,496 d. $855,723
4. Boss Babes Construction is considering the purchase of a machine at a cost of $110,000. The machine is expected to generate cash flows of $20,000 per year for 10 years and can be sold at the end of 10 years for $10,000. Interest is at 10%. Assume the machine purchase would be paid for on the first day of year one, but that all other cash flows occur at the end of the year. Ignore income tax considerations. Required: Determine whether Boss Babes should purchase the machine.
5. Stone Corporation has a defined benefit pension plan. One of its employees has vested benefits under the plan, which will pay her $30,000 annually for life starting with the first $30,000 payment on the day she retires at the age of 65. The employee has just reached the age of 45. Stone consulted standard mortality tables to come up with a life expectancy of 80 for this employee. The implicit interest rate under the plan is 9%. Required: To fulfill this pension obligation, what amount does Stone Company need to have at the time of the employee’s retirement (what is the present value of the retirement benefit at the time the employee retires)?
a. $600,000 b. $450,000 c. $263,585 d. $241,821
In: Accounting
What term is used to describe the practice of entering into transactions at year-end that temporarily improve key ratios?
In: Accounting
Budgets are developed months before the end of the current year and are best guess estimates of future performance. What do you think might be some pitfalls of budgeting, and how can they be avoided?
In: Accounting
Periodic Inventory by Three Methods
The units of an item available for sale during the year were as follows:
| Jan. 1 | Inventory | 1,050 units @ $138 |
| Feb. 17 | Purchase | 1,445 units @ $139 |
| Jul. 21 | Purchase | 1,615 units @ $141 |
| Nov. 23 | Purchase | 1,150 units @ $141 |
There are 1,225 units of the item in the physical inventory at December 31. The periodic inventory system is used. Do not round intermediate calculation and round final answer to nearest whole value.
In: Accounting
The following information was taken from the records of Raiders Inc. for the year 2017. Income tax applicable to income from continuing operations $260,000; income tax applicable to loss on discontinued operations $36,000; income tax applicable to unusual gain $45,000; income tax applicable to unusual loss $28,000. There is also unrealized holding gain on available-for-sale securities $20,000.
| Unusual gain $145,000 | Cash dividends declared $200,000 |
| Loss on discounted operations $115,000 | Retained earnings January 1, 2017 $850,000 |
| Administrative expenses $336,000 | Cost of goods sold $1,200,000 |
| Rent Revenue $60,000 | Selling expenses $430,000 |
| Unusual loss $90,000 | Sales $2,700,000 |
| Shares outstanding during 2017 were 200,000. |
Instructions:
(a). Prepare multiple-step income statement for 2017.
(b). Prepare retained earnings statement for 2017.
(c). Show how comprehensive income is reported using the two statement format.
In: Accounting
What are the advantages and disadvantages of a firm using the same external auditors year after year?
What are the advantages and disadvantages of firms changing external auditors every few years?
In: Accounting
In: Nursing
Jet Company's summarized financial statement information for the beginning of the year is as follows:
Marketable Securities $50,000
All Other Assets $150,000
Total Liabilities $80,000
Total Stockholders' Equity $120,000
During the year, Jet had Revenue of $74,000, Expenses of $50,000 and paid cash dividends of $9,000. Marketable Securities increased in value by 7% , liabilities remained unchanged for the year and Jet had 15,000 shares outstanding all year. Calculate the information that Jet would report on its financial statements at the end of the year.
net income
total assets
total libilites
total equity
eps
In: Accounting