Which of the following emotions would be considered negative in valence and low in arousal?

How should the acquirer recognize a bargain purchase in a business acquisition?

Problem 2 On January 1, Year 1, Manny Company acquired all of Fernandez Company’s outstanding common stock for $842,000 cash. Fernandez Company reported an acquisition-date carrying value for its net assets of $720,000 (Common Stock $400,000 and Retained Earnings $320,000). As of the acquisition date, one of Fernandez’s Buildings with a 12-year remaining life had a fair value that exceeded its carrying value by $72,000. Also, Equipment with a remaining life of 10 years had a fair value that exceeded its carrying value by $10,000. Finally, Manny attributed a fair value of $40,000 to a licensing agreement that was unrecorded on Fernandez’s balance sheet. The remaining useful life of the licensing agreement was estimated at 40 years. The book values of all of Fernandez’s other assets and liabilities were equal to their fair values on the acquisition date. During Year 1, Fernandez reported Net Income of $100,000 and paid $30,000 of dividends. In Year 2, Fernandez reported Net Income of $120,000 and paid dividends of $20,000. Required Assuming Manny accounts for its investment in Fernandez Company on the equity method, prepare the consolidating entries required on December 31, Year 2. Label your work so that I can follow what you are doing. For online students, I suggest you use the Table function in Canvas.

Patient H.M. is one of the most famous case studies in the history of psychology. At the age of 27 he had his _________ removed bilaterally in an attempt to cure his intractable epilepsy.

Darlene runs a restaurant. She wants to reduce the number of times that her employees violate food safety rules. As such, any time that she sees an employee violate a food safety rule, she docks their pay (takes money away from them). She finds that after instituting this policy, her employees become much less likely to break the food safety rules. In this example, Darlene has used ___________ to alter her employees’ behavior.

Five classmates are all trying out for the lead role in the school play about Abraham Lincoln. As part of their audition they are given 1 hour to memorize one of Lincoln’s most famous speeches – the Gettysburg Address. The five students have very different practice strategies in terms of how much time they spend re-reading the speech and how much time they spend actively rehearsing the speech. Student A: 1 minute reading; 59 minutes rehearsingStudent B: 20 minutes reading; 40 minutes rehearsingStudent C: 35 minutes reading; 25 minutes rehearsingStudent D: 50 minutes reading; 10 minutes rehearsingStudent E: 60 minutes reading; no time rehearsing Based on what we’ve learned in class, which student would show the best learning of the speech?

Multiple Choice Questions For each of the following multiple-choice questions, select the one best answer. (2.5 points each)

Prescott, Inc. owns a 30% interest in Sylvestre, Inc. and applies the equity method to account for this investment. During the current year, Prescott purchases inventory costing $54,000 and then sells it to Sylvestre for $90,000. At the end of the year, Sylvestre still holds $20,000 of the merchandise acquired from Prescott. What amount of unrealized gross profit must Prescott defer in reporting this investment using the equity method?

What is one reason, presented in the class materials, for why attention is necessary?

Beth enjoys studying in coffee shops, and she typically does not find herself being distracted very easily. However, when she was studying yesterday in a coffee shop, two people at the table next to hers were talking about another person named “Beth.” While studying yesterday, Beth found herself to be distracted every time the people next to her said the name “Beth.” What theory of attention is this consistent with?