1. Entries into T accounts and Trial Balance

   Connie Young, an architect, opened an office on October 1, 2019. During the month, she completed the following transactions connected with her professional practice:

   1. Transferred cash from a personal bank account to an account to be used for the business, $36,000.
   2. Paid October rent for office and workroom, $2,400.
   3. Purchased used automobile for $32,800, paying $7,800 cash and giving a note payable for the remainder.
   4. Purchased office and computer equipment on account, $9,000.
   5. Paid cash for supplies, $2,150.
   6. Paid cash for annual insurance policies, $4,000.
   7. Received cash from client for plans delivered, $12,200.
   8. Paid cash for miscellaneous expenses, $815.
   9. Paid cash to creditors on account, $4,500.
   10. Paid $5,000 on note payable.
   11. Received invoice for blueprint service, due in November, $2,890.
   12. Recorded fees earned on plans delivered, payment to be received in November, $18,300.
   13. Paid salary of assistants, $6,450.
   14. Paid gas, oil, and repairs on automobile for October, $1,020.

   Required:

   1. Record the above transactions (in chronological order) directly in the following T accounts, without journalizing. Cash; Accounts Receivable; Supplies; Prepaid Insurance; Automobiles; Equipment; Accounts Payable; Notes Payable; Connie Young, Capital; Professional Fees; Salary Expense; Blueprint Expense; Rent Expense; Automobile Expense; Miscellaneous Expense. To the left of each amount entered in the accounts, select the appropriate letter to identify the transaction.

   2. Determine account balances of the T accounts. Accounts containing a single entry only (such as Prepaid Insurance) do not need a balance.

   Cash
   c.		c.
   Bal.

   Accounts Receivable

   Supplies

   Prepaid Insurance

   Automobiles

   Equipment

   Accounts Payable
   		Bal.

   Notes Payable
   		Bal.

   Connie Young, Capital

   Professional Fees
   		Bal.

   Salary Expense

   Blueprint Expense

   Rent Expense

   Automobile Expense

   Miscellaneous Expense

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   1. and 2. First, identify what account is used and then what type of account is used. Every account is either an asset, liability, capital, withdrawal, revenue, or expense account. Every transaction involves at least two accounts. Then determine whether the account increases or decreases. Each increase or decrease is recorded as a debit or credit in the T-accounts, following the rules of debit and credit. Net debits against credits to determine the balance and double-check to see if it is a normal balance for that account classification.

   3. Prepare an unadjusted trial balance for Connie Young, Architect, as of October 31, 2019. If an amount box does not require an entry, leave it blank.

   Connie Young, Architect
   Unadjusted Trial Balance
   October 31, 2019
   	Debit Balances	Credit Balances

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   3. The trial balance lists the ending balance of each account in a corresponding Debit or Credit column. The trial balance column totals should be equal.

   4. Determine the net income or net loss for October.
      $

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   4. Recall that Revenue - Expenses = Net Income (Loss).

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   Incorrect

James Buchanan Orthotics and Prosthetics is planning to request a line of credit from its bank. The company has produced sales estimates, and these appear in the worksheet below. Collection estimates are as follows: 10 percent within the month of sale, 75 percent in the month following the sale, and 15 percent in the second month following the sale. Labor and supplies estimates also appear in the worksheet below. Payments for labor and supplies are typically made during the month following the one in which these costs have been incurred. General and administrative salaries will amount to approximately $27,000 a month; lease payments under long-term lease contracts will be $9,000 a month; depreciation charges will be $36,000 a month; miscellaneous expenses will be $2,700 a month; income tax payments of $63,000 will be due in both September and December; and a progress payment of $180,000 on a new building must be paid in October. Cash on hand on July 1 will amount to $132,000, and a minimum cash balance of $90,000 will be maintained throughout the cash budget period. What loan will be the company require in October? Many say nothing in October but someone else says Loan Balance for October - $ 151500 What is the correct way? May June July August September October November December January Collections worksheet: Billed charges $180,000 $180,000 $360,000 $540,000 $720,000 $360,000 $360,000 $90,000 $180,000 Collections Within 30 days 30-60 days 60-90 days Total collections Supplies worksheet: Amount of labor and supplies $90,000 $90,000 $126,000 $882,000 $306,000 $234,000 $162,000 $90,000 Payments made for labor and supplies Net cash gain (loss): Total collections Total purchases General and administrative salaries Lease payments Miscellaneous expenses Taxes Progress payment Total payments Net cash gain/loss Borrowing/surplus summary: Cash at beginning with no borrowing Cash at end with no borrowing Target cash balance (given) Cumulative surplus cash / loan balance

Roasting galena [lead(II) sulfide] is an early step in the industrial isolation of lead. How many liters of sulfur dioxide, measured at STP, are produced by the reaction of 4.77 kg of galena with 125 L of oxygen gas at 220°C and 2.00 atm? Lead(II) oxide also forms.

After the APGAR score name 4 interventions that are performed on a neonate and the reasons for them.

Piaget’s stages of development are subdivided in four levels. Relating to his theories, why is it important to choose toys that are appropriate for children?

Name four interventions you can take to prevent accident in early childhood.

A 28-year-old primigravida at 41 weeks’ gestation is admitted to the L&D unit for early labor at 2 cm, 70% effaced, and 0 station.

1. How can the nurse best describe to this patient the latent phase of labor?
2. How will the cardinal movements of labor facilitate the birth of the fetus?

In early January 2017, NewTech purchases computer equipment for $268,000 to use in operating activities for the next four years. It estimates the equipment’s salvage value at $30,000. rev: 07_27_2017_QC_CS-94103 Prepare a table showing depreciation and book value for each of the four years assuming straight-line depreciation.

(12) Ecology is a field that involves connections among individuals, populations, species, and communities. Using succession as a framework, explain how (A) physiological performance optima, (B) the intrinsic rate of population increase, and (C) species interactions each can contribute to the progression of species from early to late succession.

A baby born to a cocaine-addicted mother at 30 weeks gestation had a LBW, at 2.91# and 15.71".

1- Identify potential developmental feeding problems in early infancy, including what appropriate hunger cues might be missing.

2- Identify two programs the infant would be eligible to participate in.

Identify the major contributions to microbiology of each of these individuals:

1. Early explorations: Anton vanLeewenhoek, Edward Jenner, Ignaz Semmelweis,

2. Golden Age of Microbiology:   Louis Pasteur, Joseph Lister, Robert Koch

3. The Beginning of Modern Microbiology: Dmitri Iwanowski, Paul Ehrlich, Alexander Fleming

1. A) What could the differences in symptoms be of two adults with bilateral amygdala damage (one adult incurred lesions in early childhood and the other in adulthood)?

B) How can you test the behavioral differences between the two adults?

C) What interventions would you recommend in either case?