2.  Giving children choices of activities is not a good idea, they will not participate in everything the teacher has planned.

4.  An appropriate guidance technique is using logical consequence.

13.  Environments that support self-control include all BUT…

1.  Children do their best art work when teachers provide models.

Stormer Company reports the following amounts on its statement of cash flow: Net cash provided by operating activities of $34,500; net cash used in investing activities of $12,600 and net cash used in financing activities of $15,900. If the beginning cash balance is $6,300, what is the ending cash balance?

Prior to June 30, a company has never had any treasury stock transactions. The company repurchased 150 shares of its $1 par common stock on June 30 for $38 per share. On July 20, it reissued 75 of these shares at $42 per share. On August 1, it reissued 60 of the shares at $36 per share. What is the journal entry necessary to record the reissuance of treasury stock on July 20?

On December 1, Watson Enterprises signed a $25,800, 60-day, 4% note payable as replacement of an account payable with Erikson Company. What amount of interest expense is accrued at December 31 on the note? Note: Use 360 days a year.

Ultimate Sportswear has $230,000 of 7% noncumulative, preferred stock outstanding. Ultimate Sportswear also has $630,000 of common stock outstanding. In the company’s first year of operation, no dividends were paid. During the second year, the company paid cash dividends of $43,000. This dividend should be distributed as follows:

During August, Boxer Company sells $354,000 in merchandise that has a one year warranty. Warranty expense is estimated at 5% of sales. The warranty liability account has a credit balance of $11,600 before adjustment. The entry to record the estimated warranty expense for the month is:

Cantrell Company is required by law to collect and send sales taxes to the state. If Cantrell has $12,000 of cash sales that are subject to an 9% sales tax, what is the journal entry to record the cash sales?