The bracket shown is homogeneous. Locate the x, y and z coordinates of the center of gravity.    Include labels and units in your answers below. _______ _______ _______

The SEC’s regulation of mutual funds is motivated by the goal of protecting large institutional investors.

Investment banks specialize in the origination, underwriting, and distribution of new securities issued by corporations or governments. 

Which of the following is a possible result of loss of adipose tissue and decreased circulation in an older patient?

Against which of the following diseases are geriatric patients encouraged to receive vaccination?

Which of the following techniques is not likely to be effective when you are communicating with a geriatric patient?

Another term for degenerative joint disease is ________.

Your patient has complaints of shortness of breath, pulmonary edema and orthopnea. On examination, you note a high-pitched, holosystolic (pansystolic) murmur radiating to the axilla. These symptoms best describe which valve disorder?

Questions 1 – 4 (15% total) On 1/1/2012, KCR, Inc. enters into a 10-year non-cancellable lease for a piece of machinery owned by BUF, Inc.  The lease calls for annual payments of $18,000, payable at the beginning of each year of the lease (i.e. first payment due on 1/1/2012).  At the end of the lease, the right to use the machine transfers back to BUF with no option for KCR to purchase the machine at that point.  KCR, Inc. declined the opportunity to purchase the machine outright for $175,000, and the economic life of the machine is estimated at 15 years.  There is an option to renew the lease for an additional 5 years at a reduced rate of $15,000.  This does not constitute a bargain renewal option.  KCR, Inc. uses a 5% discount rate for present values, and straight line amortization on leased assets.  In addition, KCR spends $20,000 to customize the machinery for their use.  They believe the custom components have a useful life of 15 years.  KCR typically uses straight line depreciation.   1) What type of lease will KCR decide this is?    2) What (if any) journal entries should KCR make on 1/1/2012?       3) What (if any) journal entries should KCR make on 12/31/2012?         4) Could this lease qualify for sale & leaseback treatment?  Why? 

Bonus Questions (only attempt if time permits):   On 1/1/2015 Jules Inc enters into a 6-year non-cancellable lease for a piece of machinery owned by Vincent Inc.  The lease calls for the following annual payments, payable at the end of each year of the lease: 2015 – $2,000 2016 – $2,000 2017 – $2,000 2018 – $3,000 2019 – $3,000 2020 – $3,000 At the end of the lease, ownership and the right to use the machine reverts back to Vincent, and there is no option to purchase the machine at the end of the lease term.  Vincent, Inc. purchased the machine on 12/31/2014 for $50,000, and the economic life of the machine is thought to be 20 years.  Both Jules and Vincent use an 8% discount rate for present values.  B1: What (if any) journal entries should Vincent record on 12/31/2015?  (you can ignore depreciation)         B2: What (if any) journal entries should Vincent record on 12/31/2019?  (ignoring depreciation)