Blake Company established a petty cash fund in the amount of $400. At the end of the accounting period, the petty cash box contained receipts for expenditures amounting to $180 and $215 in cash. If the company records both the disbursements and replenishments to the fund, what effect will replenishing the fund have on total assets and expenses? Total Assets ExpensesA.−$ 180+$ 185B.−$ 185+$ 185C.−$ 185+$ 180D.−$ 180+$ 180

On December 31, Year 3, Alpha Company had an ending balance of $400,000 in its accounts receivable account and an unadjusted (current) balance in its allowance for doubtful accounts account of $600. Alpha estimates uncollectible accounts expense to be 1% of receivables. Based on this information, the amount of uncollectible accounts expense shown on the Year 3 income statement is

Voiles Company reissued 200 shares of its treasury stock. The treasury stock originally cost $25 per share and was reissued for $35 per share. Select the answer that accurately reflects how the reissue of the treasury stock would affect Voiles financial statements. Balance SheetIncome StatementStatement of Cash FlowsAssets=Liabilities+ Stockholders’ EquityCash+Accounts Receivable=Accounts Payable+Other Equity Accounts−Treasury Stock+Paid-in Capital from Treasury StockRevenue−Expenses=Net IncomeA.7,000+ = + −(5,000)+2,000 − = 7,000 FAB.7,000+ = + −5,000+2,000 − = 7,000 IAC.7,000+ = + − +7,000 − = 7,000 FAD.5,000+ = + − +5,000 − = 5,000 FA

On January 1 Year 1, Gordon Corporation issued bonds with a face value of $70,000, a stated rate of interest of 6%, and a 5-year term to maturity. The bonds were issued at 98. Interest is payable in cash on December 31 each year. Gordon uses the straight-line method to amortize bond discounts and premiums.Which of the following shows the effect of the bond issuance on the financial statements? Balance SheetIncome StatementStatement of Cash FlowsAssets=Liabilities+Stockholders’ EquityRevenue−Expenses=Net IncomeA.70,000=70,000+ − = 70,000 FAB.68,600=68,600+ − = 68,600 FAC.68,600=70,000+(1,400) −1,400=(1,400)68,600 FAD.70,000=68,600+1,400 −(1,400)=1,40070,000 FA

Franklin Corporation reported net income of $81,000 in Year 1. The company had 108,000 shares of $12 par value common stock outstanding and a market price of $42 per share. What is Franklin’s price-earnings ratio?

Which of the following best explains why children with Williams Syndrome may require safety education as part of occupational therapy intervention?

Which condition is most likely to involve progressive muscle weakness, difficulty with stair climbing, and a positive Gower’s sign in early childhood?

Which of the following best describes common occupational performance challenges in children with Down Syndrome?

Children with spastic diplegia, a form of cerebral palsy, typically show greater impairment in:

Which of the following conditions is most often associated with difficulties in interoception?