Find the midrange for the hospital beds data set: 300, 102, 234, 516, 255, 102, 162, 483, 339, 126, 390, 114, 147, 510, 201.

In a class of 400 students, Carveta’s rank was 300. Find the percentile rank.

Based on the golf-shot diagrams, Pat’s average shot is best described as:

Thomas has a 30% interest in the Jefferson Partnership and receives a guaranteed payment of $30,000. In 2026, Jefferson reports ordinary income of $25,000 and capital gains of $60,000 before taking into account Thomas’s guaranteed payment. What is the amount and character of all income or loss that Thomas must report as a result of partnership activities?

George owns a 20% interest in the Washington Partnership from January 1 through March 31 (90 days) of 2026. On April 1, 2026 George buys an additional 15% interest in the partnership. Washington Partnership’s ordinary income is $156,800 and it is earned evenly throughout the year. George’s distributive share of the ordinary income is

Van Buren Company, Roosevelt Corporation and Truman Inc. are partners in the District of Columbia Partnership. Van Buren is a 20% partner and has a March 31 year-end. Roosevelt owns a 45% interest in the partnership and has a June 30 year-end. Truman owns the remaining 35% interest and has an December 31 year-end. What is the required year-end for the partnership?

Barack acquired a 45% interest in Obama Partnership by contributing depreciable property that had an adjusted basis of $25,000 and a fair market value of $60,000. The property was subject to a liability of $33,000 which the partnership assumed for legitimate business purposes. What is the partnership’s basis in the property?

Pierce Corporation, a calendar-year S corporation, has been an S corporation since its inception. In 2026 Pierce recorded the following:   Sales revenue $ 125,000   Interest income      26,000   Supplies expense        3,500   Utilities expense        8,250   What amount of income should be separately stated on Pierce’s 2026 S corporation Schedule K?

Georgia Corp. uses the indirect method to prepare the Statement of Cash Flows. Refer to the following section of the comparative Balance Sheet: ​ 2026 2025 Increase/(Decrease) Cash $45,000 $27,000 $18,000 Accounts Receivable 48,000 45,000 3,000 Merchandise Inventory 180,000 132,000 48,000 Total Assets ​ ​ ​ How will the change in Accounts Receivable be shown on the Statement of Cash Flows?

On January 1, 2026, First Street Sales issued $23,000 in bonds for $18,700. These are 6-year bonds with a stated interest rate of 10% that pay semiannual interest. First Street Sales uses the straight-line method to amortize the Bond Discount. Immediately after the issue of the bonds, the ledger balances appeared as follows:After the first interest payment on June 30, 2026, what is the balance of Discount on Bonds Payable? (Round any intermediate calculations to two decimal places and final answer to the nearest dollar.)