A client is receiving care for a diabetic foot ulcer.  This…

A client is receiving care for a diabetic foot ulcer.  This client has type 2 diabetes mellitus and poor circulation to the lower extremities.  The client becomes disoriented x 4, diaphoretic, and unsafe.  The charge nurse recommends the use of chemical restraints.  What is the nurse’s priority action?

Longhorn Company reports current E&P of $100,000 in 20X3 and…

Longhorn Company reports current E&P of $100,000 in 20X3 and a deficit of ($200,000) in accumulated E&P at the beginning of the year. Longhorn distributed $300,000 to its sole shareholder on January 1, 20X3. The shareholder’s tax basis in his stock in Longhorn is $100,000. How is the distribution treated by the shareholder in 20X3?