On January 3, 2021, Madison Corp. purchased 30% of the voting common stock of Huntsville Co., paying $3,000,000. Madison decided to use the equity method to account for this investment. At the time of the investment, Huntsville’s total stockholders’ equity was $8,000,000. Madison gathered the following information about Huntsville’s assets and liabilities:     Book Value Fair Value Buildings (10-year life) $ 400,000   $ 600,000   Equipment (5-year life)   1,200,000     1,400,000   Franchises (8-year life) $ 0   $ 480,000     For all other assets and liabilities, book value and fair value were equal. Any excess of cost over fair value was attributed to goodwill, which has not been impaired. What is the amount of goodwill associated with the investment?                        A)    $600,000.                        B)    $264,000.            C)    $0.            D)    $336,000.            E)    $480,000.

Following are selected accounts for Green Corporation and Vega Company as of December 31, 2023. Several of Green’s accounts have been omitted.     Green   Vega Revenues $ 900,000     $ 500,000   Cost of goods sold   360,000       200,000   Depreciation expense   140,000       40,000   Other expenses   100,000       60,000   Equity in Vega’s income   ?           Retained earnings, 1/1/2023   1,350,000       1,200,000   Dividends   195,000       80,000   Current assets   300,000       1,380,000   Land   450,000       180,000   Building (net)   750,000       280,000   Equipment (net)   300,000       500,000   Liabilities   600,000       620,000   Common stock   450,000       80,000   Additional paid-in capital   75,000       320,000     Green acquired 100% of Vega on January 1, 2019, by issuing 10,500 shares of its $10 par value common stock with a fair value of $95 per share. On January 1, 2019, Vega’s land was undervalued by $40,000, its buildings were overvalued by $30,000, and equipment was undervalued by $80,000. The buildings have a 20-year life and the equipment has a 10-year life. $50,000 was attributed to an unrecorded trademark with a 16-year remaining life. There was no goodwill associated with this investment.Compute the December 31, 2023, consolidated revenues.                         A)    $1,400,000.                     B)    $800,000.            C)    $500,000.            D)    $1,590,375.            E)    $1,390,375.

Borgin Inc. owns 30% of the outstanding voting common stock of Burkes Co. and has the ability to significantly influence the investee’s operations and decision-making. On January 1, 2021, the balance in the Investment in Burkes Co. account was $402,000. Amortization associated with the purchase of this investment is $8,000 per year. During 2021, Burkes earned income of $108,000 and paid cash dividends of $36,000. Previously in 2020, Burkes had sold inventory costing $28,800 to Borgin for $48,000. All but 25% of this merchandise was consumed by Borgin during 2020. The remainder was used during the first few weeks of 2021. Additional sales were made to Borgin in 2021; inventory costing $33,600 was transferred at a price of $60,000. Of this total, 40% was not consumed until 2022.What amount of equity income would Borgin have recognized in 2021 from its ownership interest in Burkes?

The nurse is planning to perform an electrocardiogram (EKG, ECG) for a client with a history of coronary heart disease.  Which of the following actions should the nurse take?  Select all that apply.

A nurse is planning to administer olanzapine 10 mg IM to a client who has schizophrenia. Which of the following actions should the nurse take?

Which of the following internal record-keeping methods can a parent choose to account for a subsidiary acquired in a business combination?

The _____ dimension of big data refers to the sheer quantity of transactions, measured in petabytes or exabytes.

_____ holds data when the computer is off or during the course of a program’s operation.

The nurse writes the nursing diagnosis “impaired skin integrity related to open burn wounds”.  Which intervention would be appropriate for this nursing diagnosis?

A nurse is monitoring a client who abuses alcohol for sign of alcohol withdrawal delirium.  The nurse monitors for which of the following?