tag:blogger.com,1999:blog-80787006845725867282024-03-28T00:26:41.571-07:00Orange<br>
Almost 2024, I hope my site still help you guys
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Orangehttp://www.blogger.com/profile/00451860658742728627noreply@blogger.comBlogger251125tag:blogger.com,1999:blog-8078700684572586728.post-53799603225097223712021-03-08T19:26:00.022-08:002022-06-26T23:35:16.861-07:00Micro/Macro post was taken down<p>To whoever reported my post, I sincerely hope that your kids will never graduate 🙏</p><p><br /></p><p>Plan C got reported again</p><p>Now Plan D is just send me an email</p>Orangehttp://www.blogger.com/profile/00451860658742728627noreply@blogger.com21tag:blogger.com,1999:blog-8078700684572586728.post-82256598124589523792021-03-06T23:59:00.010-08:002022-03-04T00:05:45.701-08:00------------------Contents------------------2013 Jan. <a href="https://orange520.blogspot.com/2013_01_01_archive.html" target="_blank">Legato Learning - Introduction to Music</a><br />
<br />
2013 Feb. <a href="https://orange520.blogspot.com/2013/02/music-of-world.html" target="_blank">Connect 4 Education - Music of the World</a> (deleted)<br />
<span class="Apple-tab-span" style="white-space: pre;"> </span> <a href="https://orange520.blogspot.com/2013/02/human-cultural-geography.html" target="_blank">Human Cultural Geography</a><br />
<span class="Apple-tab-span" style="white-space: pre;"> </span> <a href="https://orange520.blogspot.com/2013/02/introduction-to-biology.html" target="_blank">Introduction to Biology</a><br />
<span class="Apple-tab-span" style="white-space: pre;"> </span> <a href="https://orange520.blogspot.com/2013/02/introduction-to-chemistry.html" target="_blank">Introduction to Chemistry</a><br />
<span class="Apple-tab-span" style="white-space: pre;"> </span> <a href="https://orange520.blogspot.com/2013/02/biologicalphysical-anthropology.html" target="_blank">Biological/Physical Anthropology</a><br />
<br />
2013 May <a href="https://orange520.blogspot.com/2013_05_01_archive.html" target="_blank">My I.T. Lab - Computer Literacy</a><br />
2013 June <a href="https://orange520.blogspot.com/2013/06/introduction-to-health-fit-and-well-1.html" target="_blank">Introduction to Health</a><br />
2013 July <span style="color: blue;"> <a href="https://orange520.blogspot.com/2013_07_01_archive.html" target="_blank"><span style="color: orange;">Human Sexuality</span></a></span><br />
2013 Aug. <a href="https://orange520.blogspot.com/2013_08_01_archive.html" target="_blank"><span style="color: orange;">Abnormal Psychology</span></a><br />
2013 Sep. <a href="https://orange520.blogspot.com/2013_09_01_archive.html" target="_blank"><span style="color: orange;">US History - Out of Many & The American Promise</span></a><br />
2013 Oct. <a href="https://orange520.blogspot.com/2013_10_01_archive.html" target="_blank"><span style="color: orange;">Management - Organizational Behavior</span></a><br />
<br />
2015 Sep. <a href="https://orange520.blogspot.com/2015_09_01_archive.html" target="_blank">Mastering Astronomy</a><br />
2015 Oct. <span style="color: #ffa400;"><a href="https://orange520.blogspot.com/2015/10/" target="_blank">Microeconomics & Macroeconomics</a></span> <strike>(Got reported, now all you need to do is <span style="color: red;">open plan B website and change plan"b" to "c"</span> )</strike><br />
<br />
2016 Sep. <a href="https://gowithplanb.blogspot.com/" target="_blank">McGraw-Hill Connect - Financial Accounting</a> (plan B, <span style="color: red;">please open this link first before you wonder</span>)<br />
2016 Oct. <a href="https://orange520.blogspot.com/2016_10_01_archive.html" target="_blank">McGraw-Hill Connect - Managerial Accounting</a><br />
2016 Nov. <a href="https://orange520.blogspot.com/2016_11_01_archive.html" target="_blank">Financial Management (Quiz)</a><br />
2016 Dec. <a href="https://orange520.blogspot.com/2016/12/" target="_blank"><span style="color: orange;">Accounting 3220</span></a><br />
<br />
2017 Jan. <a href="https://orange520.blogspot.com/2017/01/">Business Law</a><br />
<br />2019 July another <a href="https://orange520.blogspot.com/2019/07/">Connect - Financial Accounting</a><div><br /></div><div><br />
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<br />
<br />
<br /></div>Orangehttp://www.blogger.com/profile/00451860658742728627noreply@blogger.com9tag:blogger.com,1999:blog-8078700684572586728.post-62506230576337317982020-05-13T00:00:00.000-07:002020-05-13T00:00:02.677-07:00MKTG #For a new product concept to be feasible, product developers must have at least the following inputs:<br />end-user benefit/need and technology<br /><br />Ergonomics can be best defined as:<br />studying human characteristics in order to develop appropriate designs.<br /><br />In the Lean Product Process, the MVP<br />refers to Minimum Viable Product: the minimum functionality the customer considers viable<br /><br />In the Build – Measure – Learn Loop, we<br />recognize outcomes from testing and apply learning to the next iteration of the Loop.<br /><br />In developing the most effective configuration of bristles for its Oral-B toothbrush, Gillette studied the habits of people in brushing their teeth, making for a more user-friendly design. In this process, Gillette is applying<br />ergonomics<br /><br />When using price bundling as a pricing strategy,<br />“b” and “c” are correct<br /><br />If three-pronged blivets are characterized by inelastic demand, and the producer raises the price,<br />total revenue will increase, but demand will decrease<br /><br />Consumers are likely to be more sensitive to the price of a product or service when:<br />the consumer is aware of substitutes<br /><br />According to Gerard Tellis, author of “Beyond the Many Faces of Price,” complementary pricing and price bundling are both pricing strategies to help the firm in<br />managing the product mix.<br /><br />In the growth stage of the business life cycle a firm is best advised to pursue<br />market development strategies.<br /><br />First quarter analysis of price elasticities of demand for widgets indicate the following: for blue widgets, E = .22, while for red widgets, E = 3.89. From this analysis we can conclude that, most likely,<br />blue widgets have few, if any, substitutes<br /><br />Customer lifetime value<br />is the net present value of future cash flows as projected from a customer relationship.<br /><br />With prototyping, designers should:<br />“a” and “b” are correct<br /><br />In seeking the Voice of the Customer (VOC), product and service managers<br />conduct surveys and interviews with customer groups<br /><br />The present value of future cash flows as projected from a customer relationship is a measure called:<br />customer lifetime value<br /><br />From the case about EpiPen we learn that:<br />“a”, “b” and “c” are correct<br /><br />Differentiation is an effective MVP strategy for entrepreneurs when it is based upon<br />all of the above are good bases of differentiation<br /><br />Of the following, the most likely to have an elastic demand curve would be<br />beachfront vacation resort rentals<br /><br />About Zappos we learn that:<br />Zappos’s founder Nick Swinmurn used the MVP process to demonstrate the viability of online shoe sales.<br /><br />Let’s say a new cell phone service provider, East Bay Wireless, wants to enter the highly competitive mobile phone marketplace in Northern California. As one tool to accomplish this goal, East Bay Wireless executives offer drastically-reduced fees on both phones and services, below competitors’ current rates, to new customer sign-ups. This would be an example of<br />penetration pricing strategy<br /><br />In the development of products and services, outliers<br />may offer differentiated approaches or innovative opportunities in solving problems, and should not be avoided<br /><br />As a creativity technique for generating ideas, the 5 Whys technique<br />“b” and “c” are correct<br /><br />In the context of product and service development, we can say that a pivot<br />means a change in strategy without a change in vision<br /><br />Given an interest in authentic Afghan cuisine and the choices below, what should entrepreneurs in starting up a new Bay Area restaurant, do first?<br />Determine the target customer.<br /><br />Jeff Links Leashes (JLL) is a business start-up that provides one-day to one-month dog exchange services in major West Coast cities. JLL connects and pairs registered dog owners away on business or vacation with those pre-screened individuals who, for various reasons, have a temporary need for a dog’s companionship or specialized training. An app and companion website helps paring dog owner with dog renter. The revenue streams for JLL come from placement fees charged to the dog owners and service fees billed to those renting the dogs. JLL’s B2C business model could best be described as a<br />platform model<br /><br />A(n) _____ is designed to capture the events leading up to a product or service launch, trying to understand the thinking behind decisions made.<br />after action review<br /><br />________uses the market’s perception of what a product or service is worth – not the seller’s cost – as the basis for pricing.<br />value-based pricing<br /><br />“Oh no! What’s happened to the price of my favorite North Coast cheese? When I last shopped at Safeway, this cheese was a good deal! Now, it’s way over-priced. I’m taking my business to Wisconsin!” Likely, this consumer<br />has a reference price in mind for cheese, at odds with the current sales price of her favorite cheese<br /><br />In applying design thinking, ideate most likely would include<br />brainstorming to suggest improved service features.<br /><br />The Embrace® infant child warmer is most likely a good example of this principle of universal design:<br />affordable functionality<br /><br />In developing the Customer Profile for Value Proposition Design, Jobs include<br />the things customers are trying to get done in their work or life<br /><br />From the case about Starbucks we learn that:<br />all the above are correct.<br /><br />The early majority in the Technology Adoption Life Cycle model<br />“b” and “c” are correct.<br /><br />In the Four Pillars of Pricing, as discussed by Utpal Dholakia,<br />“a”, “b” and “c” are correct<br /><br />Global “top brands” like Apple, Google and Coca-Cola are ranked by Interbrand (<a href="http://www.interbrand.com/">www.interbrand.com</a>) according, in part, to:<br />net present values of projected future earnings, from data supplied each year by the brand owners.<br /><div>
<span style="border: 0px; font-family: Tahoma, sans-serif; font-size: 8pt; font-style: inherit; font-weight: inherit; margin: 0px; outline: 0px; padding: 0px; text-shadow: none !important;"><span style="border: 0px; font-family: Tahoma, sans-serif; font-size: xx-small; font-style: inherit; font-weight: inherit; margin: 0px; outline: 0px; padding: 0px; text-shadow: none !important;"><i style="background-color: #f4f4f4; font-family: "Open Sans", sans-serif; font-size: 13px; text-shadow: none !important;"><span style="border: 0px; font-family: Tahoma, sans-serif; font-size: 8pt; font-style: inherit; font-weight: inherit; margin: 0px; outline: 0px; padding: 0px; text-shadow: none !important;"><span style="border: 0px; font-family: Tahoma, sans-serif; font-size: 8pt; font-style: inherit; font-weight: inherit; margin: 0px; outline: 0px; padding: 0px; text-shadow: none !important;"><span style="border: 0px; font-family: Tahoma, sans-serif; font-size: 8pt; font-style: inherit; font-weight: inherit; margin: 0px; outline: 0px; padding: 0px; text-shadow: none !important;"><span style="border: 0px; font-family: Tahoma, sans-serif; font-size: 8pt; font-style: inherit; font-weight: inherit; margin: 0px; outline: 0px; padding: 0px; text-shadow: none !important;"></span></span></span></span></i></span></span></div>
Orangehttp://www.blogger.com/profile/00451860658742728627noreply@blogger.com0tag:blogger.com,1999:blog-8078700684572586728.post-50475400993764057262020-01-05T00:00:00.000-08:002020-03-16T21:58:41.151-07:00Econ_ Chapter 5If output is produced according to Q = K^(1/2) + 3 L^(1/2), then this production process exhibits:<br />
decreasing returns to scale<br />
<br />
The production function for a competitive firm is Q = K^(.5)L^(.5). The firm sells its output at a price of $10, and can hire labor at a wage of $5. Capital is fixed at one unit. The maximum profits are<br />
5.<br />
<br />
An American economist visiting India observed that the roads were maintained by large numbers of workers with picks and shovels and other hand tools, while the same work is done in the United States by relatively small numbers of workers and mechanized devices. He correctly concluded that the reason for this difference is that:<br />
workers in the Unites States are paid more than Indian workers<br />
<br />
Which of the following conditions is NOT true when a producer minimizes the cost of producing a given level of output?<br />
The marginal products of all inputs are equal.<br />
<br />
Which of the following identifies the optimal usage of inputs by a profit-maximizing firm?<br />
Marginal product of labor/price of labor = marginal product of capital/price of capital<br />
<br />
Suppose the production function is given by Q = 3K + 4L. What is the average product of capital when 5 units of capital and 10 units of labor are employed<br />
11.<br />
<br />
Which of the following production functions displays decreasing returns to scale?<br />
Q = cL^(.2)K^(.5)<br />
<br />
The marginal product of labor is defined by the:<br />
change in output divided by the change in labor input usage<br />
<br />
The short-run is best defined as the time period in which:<br />
one or more inputs to production are fixed<br />
<br />
Whenever average product is declining with increases in input usage:<br />
marginal product is less than average product<br />
<br />
The marginal revenue product of labor is equal to the product of:<br />
the marginal revenue per unit of output and the marginal product of labor.<br />
<br />
Suppose the marginal product of labor is 8 and the marginal product of capital is 2. If the wage rate is $4 and the price of capital is $2, then in order to minimize costs the firm should use<br />
more labor and less capital.<br />
<br />
In order to minimize the cost of producing a given level of output, a firm manager should use more inputs when:<br />
Its price falls.<br />
<br />
In the table below, the average product of labor at L = 3 is:<br />
APL=Q/L<br />
<br />
In the table below, the marginal product of labor at L = 4 is:<br />
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<br />
MPL=change in Q / change in L<br />
<br />
The law of diminishing marginal returns states that:<br />
the marginal product of a factor eventually diminishes as more of the input is used, holding other inputs fixed<br />
<br />
The following table shows the total output per hour produced in a factory at various levels of employment of labor. The firm sells each unit of output at $2 and each worker is paid a wage of $12.<br />
Table 5-1<br />
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<br />
Refer to Table 5-1. Diminishing returns occurs beyond:<br />
3 Workers<br />
<br />
Which of the following correctly describes a production isoquant?<br />
An isoquant is a curve that shows all possible combinations of inputs that can produce a given level of output.Orangehttp://www.blogger.com/profile/00451860658742728627noreply@blogger.com0tag:blogger.com,1999:blog-8078700684572586728.post-48749413232529267582020-01-02T00:00:00.000-08:002020-02-21T02:40:57.697-08:00Econ_ Chapter 2/3The demand for good X is estimated to be Q x d = 10, 000 - 4P X + 5P Y + 2M + A X, where P X is the price of X, P Y is the price of good Y, M is income and A X is the amount of advertising on X. Suppose the present price of good X is $50, P Y = $100, M = $25,000, and A X = 1,000 units. Based on this information, the income elasticity of good X is<br />
0.82.<br />
<br />
The demand for answering machines is Q = 1,000 – 150 P + 25 I. Assume that per capita disposable income I is $200. When the price of answering machines is P = $10, the price elasticity of demand is:<br />
–0.33<br />
<br />
When the price of sugar was "low", consumers in the U.S. spent a total of $3 billion annually on sugar consumption. When the price doubled, consumer expenditures increased to $5 billion annually. This data indicates that:<br />
The demand for sugar is inelastic.<br />
<br />
"Colombia, Brazil Advance Proposal to Withhold 10 Percent of Export Output" ( Wall Street Journal, September 23, 1991, p. B6). A Colombian delegate to the International Coffee Organization said that if all its members withheld 10 percent of export output, the international price would rise 20 percent. This statement implies the price elasticity of demand for coffee is approximately:<br />
-0.50<br />
<br />
A manufacturer of infant clothes has found that the demand for its product is given by Q = 100 P –1.25 A 0.5, where P is price and A is advertising expenditures. The price elasticity of demand for these infant clothes is:<br />
–1.25<br />
<br />
The formula for the income elasticity of demand can be written as:<br />
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When marginal revenue is positive for a linear (inverse) demand function, decreases in output will cause total revenues to<br />
decrease.<br />
<br />
The initial price for an item is $5.00, and the quantity demanded is 400 units. When the price is raised to $5.25, the quantity demanded falls to 350 units. The absolute value of the point elasticity of demand is _____.<br />
2.5<br />
<br />
Suppose demand is given by Q x d = 50 - 4P x + 6P y + A x, where P x = $4, P y = $2, and A x = $50. What is the quantity demanded of good x?<br />
96.<br />
<br />
A firm's demand curve is usually:<br />
more elastic than the market demand curve<br />
<br />
The cross-price elasticity of demand for textbooks and copies of old exams is -3.5. If the price of copies of old exams increase by 10 percent, the quantity demanded of textbooks will<br />
fall by 35 percent.<br />
<br />
When a firm practices price discrimination in two market segments, the firm:<br />
must be able to identify market segments that have different price elasticities.<br />
<br />
Suppose a firm’s profit is given by the equation π = -200 + 80Q - .2Q 2. Which of the following is true?<br />
The firm’s profit-maximizing output is Q = 200.<br />
<br />
The demand for fax machines in thousands of units has been estimated to be Q = 1,000 – 1.5 P + 5 L, where P is the price of the machines and L is the average cost of a 10-minute midday call from Los Angeles to New York. At a fax machine price of $400 and a phone call cost of $10, the price elasticity of demand for fax machines is:<br />
–1.33<br />
<br />
The demand for a product is more elastic the:<br />
longer the time period covered<br />
<br />
If quantity demanded for sneakers falls by 10% when price increases 25% we know that the absolute value of the own-price elasticity of sneakers is:<br />
0.4.<br />
<br />
If the income elasticity for lobster is .6, a 25% increase in income will lead to a<br />
15% increase in demand for lobster.<br />
<br />
If the price of pork chops falls from $8 to $6, and this leads to an increase in demand for apple sauce from 100 to 140 jars, what is the cross price-elasticity of apple sauce and pork chops at a pork chop price of $6?<br />
-0.86.<br />
<br />
For a parking garage of fixed capacity, the owner sets different parking rates for cars that are parked for less than 24 hours (short-term) and for those that are parked for more than 24 hours (long-term). To maximize revenue, the operator should set prices and target the number of places for each segment such that:<br />
the marginal revenues from the segments are equal.<br />
<br />
The cross price elasticity of demand between goods X and Y is -3.5. If the price of X decreases by 7%, the quantity demanded of Y will:<br />
increase by 24.5%.<br />
<br />
The demand for good X is estimated to be Q x d = 10, 000 - 4P X + 5P Y + 2M + A X, where P X is the price of X, P Y is the price of good Y, M is income and A X is the amount of advertising on X. Suppose the present price of good X is $50, P Y = $100, M = $25,000, and A X = 1,000 units. Based on this information, we know that the demand for good X is<br />
inelastic.<br />
<br />
The own-price elasticity of demand for apples is -1.5. If the price of apples falls by 6%, what will happen to the quantity of apples demanded?<br />
It will increase 9%.<br />
<br />
Since most consumers spend very little on salt, a small increase in the price of salt will<br />
not reduce quantity demanded by very much.<br />
<br />
The demand for good X is estimated to be Q x d = 10, 000 - 4P X + 5P Y + 2M + A X, where P X is the price of X, P Y is the price of good Y, M is income and A X is the amount of advertising on X. Suppose the present price of good X is $50, P Y = $100, M = $25,000, and A X = 1,000 units. Based on this information, the cross price elasticity between goods X and Y is<br />
0.008.<br />
<br />
If the price of a good or service increases, what happens to the firm’s demand curve?<br />
There is an upward movement along the demand curve.<br />
<br />
The demand for textbooks is Q = 200 – P + 25 U – 50 P beer. Assume that the unemployment rate U is 8 and the price of beer P beer is $2. When the average price of a textbook is P = $100, the price elasticity of demand is:<br />
-0.5<br />
<br />
If the marginal cost of seating a theatergoer is $5 and the elasticity of demand is –4, the profit-maximizing price is:<br />
$6.67<br />
<br />
<span style="background-color: white; font-family: "open sans" , sans-serif; font-size: x-small;">El Niño wind patterns affected the weather across the United States during the winter of 1997–98. Suppose the demand for home heating oil in Connecticut is given by </span><i style="background-color: white; font-family: "Open Sans", sans-serif; font-size: small; text-shadow: none !important;">Q</i><span style="background-color: white; font-family: "open sans" , sans-serif; font-size: x-small;"> = 20 – 2 </span><i style="background-color: white; font-family: "Open Sans", sans-serif; font-size: small; text-shadow: none !important;">P<sub style="border: 0px; font-family: inherit; font-size: 13px; font-style: inherit; font-weight: inherit; margin: 0px; outline: 0px; padding: 0px; text-shadow: none !important;">hho</sub></i><span style="background-color: white; font-family: "open sans" , sans-serif; font-size: x-small;"> + 0.5 </span><i style="background-color: white; font-family: "Open Sans", sans-serif; font-size: small; text-shadow: none !important;">P<sub style="border: 0px; font-family: inherit; font-size: 13px; font-style: inherit; font-weight: inherit; margin: 0px; outline: 0px; padding: 0px; text-shadow: none !important;">ng</sub></i><span style="background-color: white; font-family: "open sans" , sans-serif; font-size: x-small;"> – TEMP, where </span><i style="background-color: white; font-family: "Open Sans", sans-serif; font-size: small; text-shadow: none !important;">Q</i><span style="background-color: white; font-family: "open sans" , sans-serif; font-size: x-small;"> is the quantity of home heating oil demanded, </span><i style="background-color: white; font-family: "Open Sans", sans-serif; font-size: small; text-shadow: none !important;">P<sub style="border: 0px; font-family: inherit; font-size: 13px; font-style: inherit; font-weight: inherit; margin: 0px; outline: 0px; padding: 0px; text-shadow: none !important;">hho</sub></i><span style="background-color: white; font-family: "open sans" , sans-serif; font-size: x-small;"> is the price of home heating oil per unit, </span><i style="background-color: white; font-family: "Open Sans", sans-serif; font-size: small; text-shadow: none !important;">P<sub style="border: 0px; font-family: inherit; font-size: 13px; font-style: inherit; font-weight: inherit; margin: 0px; outline: 0px; padding: 0px; text-shadow: none !important;">ng</sub></i><span style="background-color: white; font-family: "open sans" , sans-serif; font-size: x-small;"> is the price of natural gas per unit, and TEMP is the absolute difference between the average winter temperature over the past 10 years and the current average winter temperature. If the current price of home heating oil is $1.20, the current price of natural gas is $2.00, and the average winter temperature this year is 40 degrees compared to 28 degrees over the past 10 years, the price elasticity of demand for home heating oil is:</span><br />
–0.36<br />
<br />
<div class="MsoNormal">
If the marginal cost of making a photocopy is 3 cents and the elasticity of demand is –2, the profit-maximizing price is:<o:p></o:p></div>
<div class="MsoNormal">
6 cents<o:p></o:p></div>
<div class="MsoNormal">
<br />
<div class="MsoNormal">
El Niño wind patterns affected the weather across the United States during the winter of 1997–98. Suppose the demand for home heating oil in Connecticut is given by <i>Q</i> = 20 – 2 <i>P<sub>hho</sub></i> + 0.5 <i>P<sub>ng</sub></i> – TEMP, where <i>Q</i> is the quantity of home heating oil demanded, <i>P<sub>hho</sub></i> is the price of home heating oil per unit, <i>P<sub>ng</sub></i> is the price of natural gas per unit, and TEMP is the absolute difference between the average winter temperature over the past 10 years and the current average winter temperature. If the current price of home heating oil is $1.20, the current price of natural gas is $2.00, and the average winter temperature this year is 40 degrees compared to 28 degrees over the past 10 years, the quantity of home heating oil demanded is:</div>
<div class="MsoNormal">
6.6 gallons<o:p></o:p></div>
<br />
<div class="MsoNormal">
The following table shows the total revenue and total cost (in dollars) from different sales volumes of the good.<br />
Table 2-1 <o:p></o:p></div>
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<div class="MsoNormal">
Refer to Table 2-1. What is the marginal profit of the firm from the sale of the 3rd unit of the good?</div>
<div class="MsoNormal">
$6<o:p></o:p></div>
<br /></div>
<div class="MsoNormal">
Which of the following correctly defines second-degree price discrimination?<o:p></o:p></div>
<div class="MsoNormal">
The seller offers different prices and customers choose the one that best suits them.<o:p></o:p></div>
<div class="MsoNormal">
<br />
<div class="MsoNormal">
Which of the following is true of full-cost pricing?</div>
<div class="MsoNormal">
Since fixed costs do not affect optimal price and quantity, full-cost pricing is error-prone.<o:p></o:p></div>
<br /></div>
<div class="MsoNormal">
A manufacturer of infant clothes has found that the demand for its product is given by <i>Q</i> = 100 <i>P</i> <sup>–1.25</sup> <i>A</i> <sup>0.5</sup>, where <i>P</i> is price and <i>A</i> is advertising expenditures. If marginal cost is $5, the profit-maximizing price is:<o:p></o:p></div>
<div class="MsoNormal">
$25.00<o:p></o:p></div>
<div class="MsoNormal">
<br /></div>
<div class="MsoNormal">
The demand for space heaters is <i>Q</i> = 250 – <i>P</i> + 2COOL, where COOL is the absolute value of the difference between the average overnight low temperature and 40°F. Assume that the average overnight low is 0°F. When the price of space heaters is <i>P</i> = $30, the price elasticity of demand is:<o:p></o:p></div>
<div class="MsoNormal">
<span lang="ZH-CN" style="font-family: 等线; mso-ascii-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-fareast-theme-font: minor-fareast; mso-hansi-font-family: Calibri; mso-hansi-theme-font: minor-latin;">–</span>0.1<o:p></o:p></div>
<div class="MsoNormal">
<br />
<div class="MsoNormal">
Assume that the price and income elasticities of demand for luxury cars are E <sub>P</sub> = -0.52 and E <sub>Y</sub> = 3.2 respectively. In the coming year, car prices are expected to rise by 2 percent and income by 8 percent. Based on this information, sales of cars are expected to _____.</div>
<div class="MsoNormal">
increase by 24.56%<o:p></o:p></div>
<br />
<div class="MsoNormal">
<span style="background: white; border: 1pt none windowtext; padding: 0in;">The following table shows the total revenue (in dollars) and total cost (in dollars) from the production and sale of different units of a product. </span><span style="background: white; border: 1pt none; font-family: "open sans" , sans-serif; padding: 0in;"><br /></span><span style="background: white; border: 1pt none windowtext; padding: 0in;">Table 2-1</span><span style="background: white; font-family: "open sans" , sans-serif;"> <o:p></o:p></span></div>
<div class="separator" style="clear: both; text-align: center;">
<a href="https://blogger.googleusercontent.com/img/b/R29vZ2xl/AVvXsEiwex-GgW7CiGouEQNi9lwzbaxh9-sNxFhmJjdzNEXVtbk19I5W71UU3ONstqiSmlc7ZtR5lYEDgF3BcqiVsA93WfHe6YhtGsU4ujyKKZp_CuHiuEMlcjlIwWm3dH_1-eMo8qUo0t59pLA/s1600/ch02q17.jpg" imageanchor="1" style="margin-left: 1em; margin-right: 1em;"><img border="0" data-original-height="121" data-original-width="317" src="https://blogger.googleusercontent.com/img/b/R29vZ2xl/AVvXsEiwex-GgW7CiGouEQNi9lwzbaxh9-sNxFhmJjdzNEXVtbk19I5W71UU3ONstqiSmlc7ZtR5lYEDgF3BcqiVsA93WfHe6YhtGsU4ujyKKZp_CuHiuEMlcjlIwWm3dH_1-eMo8qUo0t59pLA/s1600/ch02q17.jpg" /></a></div>
<div class="MsoNormal">
<span style="background: white; font-family: "open sans" , sans-serif;"></span><span style="background: white; font-family: "open sans" , sans-serif;"><o:p></o:p></span></div>
<div class="MsoNormal">
Refer to Table 2-1. What is the profit-maximizing level of output for the firm?</div>
<div class="MsoNormal">
5 units<o:p></o:p></div>
<br /></div>
<div class="MsoNormal">
The income elasticity of demand is defined as the:<o:p></o:p></div>
<div class="MsoNormal">
percentage change in the quantity demanded divided by the percentage change in per capita income<o:p></o:p></div>
<div class="MsoNormal">
<br />
<div class="MsoNormal">
A market demand curve is likely to shift to the right when:</div>
<div class="MsoNormal">
population increases<o:p></o:p></div>
<br />
<div class="MsoNormal">
A price elasticity of zero corresponds to a demand curve that is:</div>
<div class="MsoNormal">
Vertical<o:p></o:p></div>
<br />
<div class="MsoNormal">
If the own price elasticity of demand is infinite in absolute value, then</div>
<div class="MsoNormal">
demand is perfectly elastic.<o:p></o:p></div>
<br />
<div class="separator" style="clear: both; text-align: center;">
<a href="https://blogger.googleusercontent.com/img/b/R29vZ2xl/AVvXsEjNxX6PwZrLMhMLe8J3z5EddmAY2VDBuWdunSTMgplegyYfi0gDeMzkFuJTELW-ZWpFH4Cfca2NzbEbkxoamvuN7lqa_9JjGtRKLviWkHSdfub388QjP5tp5HWptto_elRFNX4QKaGozR8/s1600/2.png" imageanchor="1" style="margin-left: 1em; margin-right: 1em;"><img border="0" data-original-height="246" data-original-width="312" src="https://blogger.googleusercontent.com/img/b/R29vZ2xl/AVvXsEjNxX6PwZrLMhMLe8J3z5EddmAY2VDBuWdunSTMgplegyYfi0gDeMzkFuJTELW-ZWpFH4Cfca2NzbEbkxoamvuN7lqa_9JjGtRKLviWkHSdfub388QjP5tp5HWptto_elRFNX4QKaGozR8/s1600/2.png" /></a></div>
<div class="MsoNormal">
The demand function in the above table is Q <sub>X</sub> <sup>d</sup> = 100 - 2P <sub>X</sub>. Based on this information, when Q <sub>X</sub> = 80, the price, P <sub>X</sub>, (point <b>A</b>) is</div>
<div class="MsoNormal">
<span style="font-family: "open sans" , sans-serif; font-size: 10pt; line-height: 14.2667px;">$10.</span><o:p></o:p></div>
<br /></div>
<div class="MsoNormal">
Since most consumers spend very little on salt, a small increase in the price of salt will<o:p></o:p></div>
<div class="MsoNormal">
not reduce quantity demanded by very much.<o:p></o:p></div>
<div class="MsoNormal">
<br />
<div class="MsoNormal">
The demand for cough medicine is <i>Q</i> = 10 – 2 <i>P</i>. At a price of $2.50, the price elasticity of demand is:</div>
<div class="MsoNormal">
–1.0<o:p></o:p></div>
<br /></div>
<div class="MsoNormal">
The marginal cost of producing a paperback is half the marginal cost of producing a hardback version sold to consumers at four times the paperback price. If the price elasticity of demand for paperbacks is –4, then the price elasticity of demand for hardcover books is:<o:p></o:p></div>
<div class="MsoNormal">
<span lang="ZH-CN" style="font-family: 等线; mso-ascii-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-fareast-theme-font: minor-fareast; mso-hansi-font-family: Calibri; mso-hansi-theme-font: minor-latin;">–</span>1.6<o:p></o:p></div>
<div class="MsoNormal">
<br /></div>
<div class="MsoNormal">
The price elasticity of market demand primarily depends on the:<o:p></o:p></div>
<div class="MsoNormal">
availability of substitutes<o:p></o:p></div>
<div class="MsoNormal">
<br /></div>
<div class="MsoNormal">
The price elasticity of demand is -2.0 for a certain firm's product. If the firm raises price, the firm manager can expect total revenue to<o:p></o:p></div>
<div class="MsoNormal">
decrease.<o:p></o:p></div>
<div class="MsoNormal">
<br /></div>
<div class="MsoNormal">
Suppose the equilibrium price in the market is $10 and the price elasticity of demand for the linear demand function at the market equilibrium is -1.25. Then we know that</div>
<div class="MsoNormal">
marginal revenue is $2.<br />
<br />
<div class="MsoNormal">
If the demand for a good is price-elastic, a cut in price
will:<o:p></o:p></div>
<div class="MsoNormal">
lead to an increase in quantity demanded and an increase in
the firm’s revenue.<o:p></o:p></div>
<div class="MsoNormal">
<br /></div>
<div class="MsoNormal">
The demand for good X is estimated to be Q <sub>x</sub> <sup>d</sup> =
10, 000 - 4P <sub>X</sub> + 5P <sub>Y</sub> + 2M + A <sub>X,</sub> where
P <sub>X</sub> is the price of X, P <sub>Y</sub> is the
price of good Y, M is income and A <sub>X</sub> is the amount of
advertising on X. Suppose the present price of good X is $50, P <sub>Y</sub> =
$100, M = $25,000, and A <sub>X</sub> = 1,000 units. Based on this
information, goods X and Y are<o:p></o:p></div>
<div class="MsoNormal">
substitutes.<o:p></o:p></div>
<div class="MsoNormal">
<br /></div>
<div class="MsoNormal">
If price is $25 when the price elasticity of demand is –0.5,
then marginal revenue must be:<o:p></o:p></div>
<div class="MsoNormal">
–$25<o:p></o:p></div>
<div class="MsoNormal">
<br /></div>
<div class="MsoNormal">
When a demand curve is linear,<o:p></o:p></div>
<div class="MsoNormal">
demand is elastic at high prices.<o:p></o:p></div>
<div class="MsoNormal">
<br /></div>
<div class="MsoNormal">
Assume that the price elasticity of demand is -0.75 for a
certain firm's product. If the firm lowers price, the firm's managers can
expect total revenue to<o:p></o:p></div>
<div class="MsoNormal">
Decrease<o:p></o:p></div>
<div class="MsoNormal">
<br /></div>
<div class="MsoNormal">
If the demand function for a particular good is Q = 20 - 8P,
then the price elasticity of demand (in absolute value) at a price of $1 is<o:p></o:p></div>
<div class="MsoNormal">
2/3.<o:p></o:p></div>
<div class="MsoNormal">
<br /></div>
<div class="MsoNormal">
Given the total cost equation for a firm, the marginal cost
equation can be derived by:<o:p></o:p></div>
<div class="MsoNormal">
taking the first derivative of the cost function with
respect to quantity.<o:p></o:p></div>
<div class="MsoNormal">
<br /></div>
<div class="MsoNormal">
The quantity consumed of a good is relatively unresponsive
to changes in price whenever demand is:</div>
<div class="MsoNormal">
inelastic.<o:p></o:p><br />
<br />
<div class="MsoNormal">
Suppose that at the equilibrium price and quantity the marginal
revenue is -$15 and the price elasticity of demand for a linear demand function
is -0.75. Then we know that the equilibrium price is<o:p></o:p></div>
<div class="MsoNormal">
$45.<o:p></o:p></div>
<div class="MsoNormal">
<br /></div>
<div class="MsoNormal">
The constant price elasticity of demand for cigarettes has
been estimated to be –0.5. To reduce smoking by 50 percent, approximately how
much tax needs to be added to a $1 pack?<o:p></o:p></div>
<div class="MsoNormal">
$1.00<o:p></o:p></div>
<div class="MsoNormal">
<br /></div>
<div class="MsoNormal">
A good whose demand curve shifts to the left as income
increases is a(n):<o:p></o:p></div>
<div class="MsoNormal">
inferior good<o:p></o:p></div>
<div class="MsoNormal">
<br /></div>
<div class="MsoNormal">
Given that digital music players are used to play music
downloaded from the Internet, a fall in the price of digital music players will
lead to:</div>
<div class="MsoNormal">
an increase in the demand for downloaded songs.<o:p></o:p><br />
<br />
<div class="MsoNormal">
In Russia, as per capita income rises from $1,980 to $2,020,
everything else remaining constant, annual per capita consumption of vodka
falls from 525 to 475 liters; this implies an income elasticity of demand for
vodka of:<o:p></o:p></div>
<div class="MsoNormal">
–5.0<o:p></o:p></div>
<div class="MsoNormal">
<br /></div>
<div class="MsoNormal">
If a firm’s profit is given by π = -150 + 360Q - 36Q <sup>2</sup>,
then its optimal output is:<o:p></o:p></div>
<div class="MsoNormal">
5 units.<o:p></o:p></div>
<div class="MsoNormal">
<br /></div>
<div class="MsoNormal">
A product’s point price elasticity has been estimated at
-1.5. At the initial price of $20, the quantity demanded was 10 units. If the
firm cuts the price to $17.50, quantity demanded and sold is expected to
increase by _____.<o:p></o:p></div>
<div class="MsoNormal">
18.75%<o:p></o:p></div>
<div class="MsoNormal">
<br /></div>
<div class="MsoNormal">
A graphical representation of the demand function is called
a:<o:p></o:p></div>
<div class="MsoNormal">
demand curve<o:p></o:p></div>
<div class="MsoNormal">
<br /></div>
<div class="MsoNormal">
A profit-maximizing firm’s price can be written in terms of
marginal cost and price elasticity of demand as:<o:p></o:p></div>
<div class="MsoNormal">
<i>P </i>= <i>MC</i>/(1 + 1/<i>h</i>)<o:p></o:p></div>
<div class="MsoNormal">
<br /></div>
<div class="MsoNormal">
If the income elasticity of demand for a good is greater
than one, it implies that:<o:p></o:p></div>
<div class="MsoNormal">
sales of the good are highly sensitive to changes in
consumers’ income.<o:p></o:p></div>
<div class="MsoNormal">
<br /></div>
<div class="MsoNormal">
When the price of sugar was "low", consumers in
the United States spent a total of $3 billion annually on its consumption. When
the price doubled, consumer expenditures actually <u>increased</u> to
$4 billion annually. This indicates that<o:p></o:p></div>
<div class="MsoNormal">
none of the statements associated with this question are
correct.<o:p></o:p></div>
<div class="MsoNormal">
<br /></div>
<div class="MsoNormal">
If a firm’s demand function is of the form P = a - bQ, what
is its marginal revenue equation?</div>
<div class="MsoNormal">
MR = a - 2bQ<o:p></o:p><br />
<br />
<div class="MsoNormal">
The demand for a product is given by Q = 600 - 30P. At P =
$15, the firm sells:<o:p></o:p></div>
<div class="MsoNormal">
150 units.<o:p></o:p></div>
<div class="MsoNormal">
<br /></div>
<div class="MsoNormal">
Suppose the own-price elasticity of demand for good X is
-0.5, and that the price of good X increases by 10%. We would expect the
quantity demanded of good X to<o:p></o:p></div>
<div class="MsoNormal">
decrease by 5%.<o:p></o:p></div>
<div class="MsoNormal">
<br /></div>
<div class="MsoNormal">
The demand for food (a broad group) is more<o:p></o:p></div>
<div class="MsoNormal">
inelastic than the demand for beef (specific commodity).<o:p></o:p></div>
<div class="MsoNormal">
<br /></div>
<div class="MsoNormal">
If the cross-price elasticity between ketchup and hamburgers
is -2.5, a 2% increase in the price of ketchup will lead to a<o:p></o:p></div>
<div class="MsoNormal">
5% 5% drop in quantity demanded of hamburgers.<o:p></o:p></div>
<div class="MsoNormal">
<br /></div>
<div class="MsoNormal">
If a price increase from $5 to $7 causes quantity demanded
to fall from 150 to 100, what is the absolute value of the own-price elasticity
at a price of $7?<o:p></o:p></div>
<div class="MsoNormal">
1.75.<o:p></o:p></div>
<div class="MsoNormal">
<br /></div>
<div class="MsoNormal">
A profit-maximizing firm sets its price:<o:p></o:p></div>
<div class="MsoNormal">
where demand is elastic<o:p></o:p></div>
<div class="MsoNormal">
<br /></div>
<div class="MsoNormal">
Suppose the own-price elasticity of demand for good X is
-0.25, and that the quantity of good X increases by 5%. What would you expect
to happen to the total expenditures on good X?<o:p></o:p></div>
<div class="MsoNormal">
decrease.<o:p></o:p></div>
<div class="MsoNormal">
<br /></div>
<div class="MsoNormal">
Demand is more inelastic in the short-term because
consumers:<o:p></o:p></div>
<div class="MsoNormal">
have no time to find available substitutes.<o:p></o:p></div>
<div class="MsoNormal">
<br /></div>
<div class="MsoNormal">
Assume that Burger King, a fast food chain, enters into a
franchise agreement. The royalty paid to Burger King by the franchisee is
calculated as a percentage of the franchisee’s revenue. Given that the
franchisee faces a downward-sloping demand curve, which of the following is
likely to be true?</div>
<div class="MsoNormal">
The franchisee’s revenue-maximizing output will be greater
than its profit-maximizing output.<o:p></o:p><br />
<br />
<div class="MsoNormal">
As we move down a linear demand curve, demand becomes:<o:p></o:p></div>
<div class="MsoNormal">
less elastic<o:p></o:p></div>
<div class="MsoNormal">
<br /></div>
<div class="MsoNormal">
The demand for space heaters is <i>Q</i> = 250
– <i>P</i> + 2COOL, where COOL is the absolute value of the
difference between the average overnight low temperature and 40°F. Assume that
the average overnight low this month is 40°F. When the price of space heaters
is <i>P</i> = $50, the price elasticity of demand is:<o:p></o:p></div>
<div class="MsoNormal">
–0.25<o:p></o:p></div>
<div class="MsoNormal">
<br /></div>
<div class="MsoNormal">
The demand for cable television hookups is <i>Q</i> =
100 – 10 <i>P</i> <sup>1/2</sup> + 2 <i>I</i> <sup>–1</sup>,
where <i>P</i> is price and <i>I</i> is per capita income.
Cable TV is a(n):<o:p></o:p></div>
<div class="MsoNormal">
inferior good<o:p></o:p></div>
<div class="MsoNormal">
<br /></div>
<div class="MsoNormal">
The elasticity that measures the responsiveness of consumer
demand to changes in income is the:<o:p></o:p></div>
<div class="MsoNormal">
income elasticity.<o:p></o:p></div>
<div class="MsoNormal">
<br /></div>
<div class="MsoNormal">
We would expect the own price elasticity of demand for food
to be:<o:p></o:p></div>
<div class="MsoNormal">
less elastic than the demand for cereal.<o:p></o:p></div>
<div class="MsoNormal">
<br /></div>
<div class="MsoNormal">
Each week Bill buys exactly 7 bottles of cola regardless of
its price. Bill's own price elasticity of demand for cola <u>in absolute
value</u> is:<o:p></o:p></div>
<div class="MsoNormal">
zero.<o:p></o:p></div>
<div class="MsoNormal">
<br /></div>
<div class="MsoNormal">
You are the manager of a popular hat company. You know that
the advertising elasticity of demand for your product is 0.25. How much will
you have to increase advertising in order to increase demand by 5%?<o:p></o:p></div>
<div class="MsoNormal">
20%.<br />
<br />
<div class="MsoNormal">
Demand tends to be<o:p></o:p></div>
<div class="MsoNormal">
more inelastic in the short-term than in the long-term.<o:p></o:p></div>
<div class="MsoNormal">
<br /></div>
<div class="MsoNormal">
Suppose Q <sub>x</sub> <sup>d</sup> = 10,000
- 2 P <sub>x</sub> + 3 P <sub>y</sub> - 4.5M, where P <sub>x</sub> =
$100, P <sub>y</sub> = $50, and M = $2,000. What is the own-price
elasticity of demand?<o:p></o:p></div>
<div class="MsoNormal">
-0.21.<o:p></o:p></div>
<div class="MsoNormal">
<br /></div>
<div class="MsoNormal">
If the income elasticity for lobster is 0.4, a 40% increase
in income will lead to a:<o:p></o:p></div>
<div class="MsoNormal">
16% increase in demand for lobster.<o:p></o:p></div>
<div class="MsoNormal">
<br /></div>
<div class="MsoNormal">
The demand for good X is estimated to be Q <sub>x</sub> <sup>d</sup> =
10,000 - 4P <sub>X</sub> + 5P <sub>Y</sub> + 2M + A <sub>X</sub> where
P <sub>X</sub> is the price of X, P <sub>Y</sub> is the
price of good Y, M is income and A <sub>X</sub> is the amount of
advertising on X. Suppose the present price of good X is $50, P <sub>Y</sub> =
$100, M = $25,000, and A <sub>X</sub> = 1,000 units. What is the
quantity demanded of good X?<o:p></o:p></div>
<div class="MsoNormal">
61,300.<o:p></o:p></div>
<div class="MsoNormal">
<br /></div>
<div class="MsoNormal">
The demand for answering machines is <i>Q</i> =
1,000 – 150 <i>P</i> + 25 <i>I</i>. Assume that per capita
disposable income <i>I</i> is $200. When the price of answering
machines is <i>P</i> = $10, the income elasticity of demand is:<o:p></o:p></div>
<div class="MsoNormal">
1.11<o:p></o:p></div>
<div class="MsoNormal">
<br /></div>
<div class="MsoNormal">
If the own price elasticity of demand is infinite in
absolute value, then<o:p></o:p></div>
<div class="MsoNormal">
the demand curve is horizontal.<o:p></o:p></div>
<div class="MsoNormal">
<br /></div>
<div class="MsoNormal">
Makers of disposable diapers must advertise 5 percent more
to offset completely the 2 percent decline in sales due to heightened
environmental concern. The advertising elasticity of demand is:<o:p></o:p></div>
<div class="MsoNormal">
0.4<o:p></o:p></div>
<div class="MsoNormal">
<br /></div>
<div class="MsoNormal">
If quantity demanded for sneakers falls by 6% when price
increases 20% we know that the absolute value of the own-price elasticity of
sneakers is<o:p></o:p></div>
<br />
<div class="MsoNormal">
0.3<o:p></o:p></div>
</div>
</div>
</div>
</div>
</div>
</div>
Orangehttp://www.blogger.com/profile/00451860658742728627noreply@blogger.com0tag:blogger.com,1999:blog-8078700684572586728.post-72621446948182308362020-01-01T00:00:00.000-08:002020-01-31T14:18:04.518-08:00Econ_ Chapter 1<div style="text-align: justify;">
<span style="font-family: "open sans" , sans-serif; font-size: x-small;">Ann is a manager at a private construction company. David works in the city planning department of the government. Based on this information, which of the following is most likely to be true?</span></div>
<span style="font-family: "open sans" , sans-serif; font-size: x-small;"><span style="background-color: white; text-align: justify;"></span></span><br />
<div style="text-align: justify;">
<span style="font-family: "open sans" , sans-serif; font-size: x-small;">David will make decisions based on benefit-cost analysis.</span></div>
<span style="background-color: white; font-family: "open sans" , sans-serif; font-size: 13px;"><br /></span>
<span style="background-color: white; font-size: 13px;"><span style="font-family: "open sans" , sans-serif;">As a result of historically high gasoline prices in 2008, traffic volume in the United States (measured in terms of billions of miles driven per month) declined significantly. These changes were caused by a _____ of gasoline and _____.</span></span><br />
<span style="background-color: white; font-size: 13px;"><span style="font-family: "open sans" , sans-serif;">shortage; a decrease in the quantity demanded of gasoline</span></span><br />
<span style="background-color: white; font-family: "open sans" , sans-serif; font-size: 13px;"><br /></span>
<span style="background-color: white; font-family: "open sans" , sans-serif; font-size: x-small; text-align: justify;">The price of computers has fallen, while the quantity purchased has remained constant. This implies that the demand for computers has:</span><br />
<span style="background-color: white; font-family: "open sans" , sans-serif; font-size: 13px;">decreased, while the supply of computers has increased.</span><br />
<span style="background-color: white; font-family: "open sans" , sans-serif; font-size: 13px;"><br /></span>
<span style="background-color: white; font-size: 13px;"><span style="font-family: "open sans" , sans-serif;">Which of the following correctly explains a probabilistic model?</span></span><br />
<span style="background-color: white; font-size: 13px;"><span style="font-family: "open sans" , sans-serif;">A probabilistic model shows the possibility of a range of outcomes.</span></span><br />
<span style="background-color: white; font-family: "open sans" , sans-serif; font-size: 13px;"><br /></span>
<span style="font-family: "open sans" , sans-serif;"><span style="font-size: 13px;">The government is deciding whether it should build a veteran’s hospital in an urban area. It will choose to build the hospital only if:</span></span><br />
<span style="font-family: "open sans" , sans-serif;"><span style="background-color: white; font-size: 13px;"></span></span><br />
<span style="font-family: "open sans" , sans-serif;"><span style="font-size: 13px;">the total benefits from the hospital exceed total costs.</span></span><br />
<span style="background-color: white; font-family: "open sans" , sans-serif; font-size: 13px;"><br /></span>
<span style="background-color: white; font-family: "open sans" , sans-serif; font-size: x-small; text-align: justify;">California imposes strict new regulations on the blending of gasoline that increase production costs. As a result, the:</span><br />
<span style="background-color: white; font-family: "open sans" , sans-serif; font-size: 13px;">supply of gasoline will decrease.</span><br />
<span style="background-color: white; font-family: "open sans" , sans-serif; font-size: 13px;"><br /></span>
<span style="font-family: "open sans" , sans-serif;"><span style="font-size: 13px;">Which of the following is true of economic models?</span></span><br />
<span style="font-family: "open sans" , sans-serif;"><span style="background-color: white; font-size: 13px;"></span></span><br />
<span style="font-family: "open sans" , sans-serif;"><span style="font-size: 13px;">Models are simplified descriptions of processes, relationships, or other phenomena.</span></span><br />
<span style="background-color: white; font-family: "open sans" , sans-serif; font-size: 13px;"><br /></span>
<span style="font-family: "open sans" , sans-serif;"><span style="font-size: 13px;">Maximizing profit by enumerating the profit outcomes of different courses of action</span></span><br />
<span style="font-family: "open sans" , sans-serif;"><span style="background-color: white; font-size: 13px;"></span></span><br />
<span style="font-family: "open sans" , sans-serif;"><span style="font-size: 13px;">Becomes increasingly costly as the number of choices increase.</span></span><br />
<span style="background-color: white; font-family: "open sans" , sans-serif; font-size: 13px;"><br /></span>
<span style="background-color: white; font-size: 13px;"><span style="font-family: "open sans" , sans-serif;">A cosmetics company is conducting a second-year review of one of its newest products. The marketing department expects that the firm will continue to earn profits from the sale of the product in the third year as it did in the past two years. Senior management, however, feels that the profit projections would vary based on other factors such as the price of the competitor's products, the actual level of sales, and the possibility of cost reductions. In other words, the senior management is undertaking</span></span><br />
<span style="background-color: white; font-size: 13px;"><span style="font-family: "open sans" , sans-serif;">a sensitivity analysis</span></span><br />
<span style="background-color: white; font-size: 13px;"><span style="font-family: "open sans" , sans-serif;"><br /></span></span>
<span style="background-color: white; font-family: "open sans" , sans-serif; font-size: x-small; text-align: justify;">The market demand curve shows the quantity of a good or service that:</span><br />
<div class="vtbegenerated inlineVtbegenerated" style="background-attachment: initial !important; background-clip: initial !important; background-image: initial !important; background-origin: initial !important; background-position: initial !important; background-repeat: initial !important; background-size: initial !important; display: inline; font-family: "Open Sans", sans-serif; font-size: small; margin: 0px !important; overflow-wrap: break-word; overflow-x: auto; padding: 0px !important; position: relative; text-shadow: none !important;">
<label for="mc-ans-_44095165_1_4" style="border: 0px; display: inline-block; font-family: inherit; font-size: 13px; font-style: inherit; font-weight: inherit; margin: 0px; outline: 0px; padding: 0px; text-shadow: none !important;">households would buy at various prices.</label></div>
<div>
<div class="vtbegenerated inlineVtbegenerated" style="background-attachment: initial !important; background-clip: initial !important; background-image: initial !important; background-origin: initial !important; background-position: initial !important; background-repeat: initial !important; background-size: initial !important; display: inline; font-family: "Open Sans", sans-serif; font-size: small; margin: 0px !important; overflow-wrap: break-word; overflow-x: auto; padding: 0px !important; position: relative; text-shadow: none !important;">
<label for="mc-ans-_44095165_1_4" style="border: 0px; display: inline-block; font-family: inherit; font-size: 13px; font-style: inherit; font-weight: inherit; margin: 0px; outline: 0px; padding: 0px; text-shadow: none !important;"><br /></label></div>
</div>
<div>
<div class="vtbegenerated inlineVtbegenerated" style="background-attachment: initial !important; background-clip: initial !important; background-image: initial !important; background-origin: initial !important; background-position: initial !important; background-repeat: initial !important; background-size: initial !important; display: inline; margin: 0px !important; overflow-wrap: break-word; overflow-x: auto; padding: 0px !important; position: relative; text-shadow: none !important;">
<label for="mc-ans-_44095165_1_4" style="border: 0px; display: inline-block; font-size: 13px; margin: 0px; outline: 0px; padding: 0px; text-shadow: none !important;"><span style="font-family: "open sans" , sans-serif;"></span></label><br />
<div>
<span style="font-family: "open sans" , sans-serif;">A research study estimates that the direct cost of constructing a bridge connecting two boroughs in a city is $10 million. The revenue from the tolls on the bridge is estimated to be $8 million. The dollar value of pollution from the construction is estimated to be $5 million but the dollar value of the benefit to the city's residents is calculated to be $20 million. The construction of the bridge is most likely to be undertaken by:</span></div>
<span style="font-family: "open sans" , sans-serif;">
</span>
<div>
<span style="font-family: "open sans" , sans-serif;">the government because the total benefits exceed total costs</span></div>
<span style="font-family: "open sans" , sans-serif;">
</span></div>
</div>
<div>
<div class="vtbegenerated inlineVtbegenerated" style="background-attachment: initial !important; background-clip: initial !important; background-image: initial !important; background-origin: initial !important; background-position: initial !important; background-repeat: initial !important; background-size: initial !important; display: inline; font-family: "Open Sans", sans-serif; font-size: small; margin: 0px !important; overflow-wrap: break-word; overflow-x: auto; padding: 0px !important; position: relative; text-shadow: none !important;">
<label for="mc-ans-_44095165_1_4" style="border: 0px; display: inline-block; font-family: inherit; font-size: 13px; font-style: inherit; font-weight: inherit; margin: 0px; outline: 0px; padding: 0px; text-shadow: none !important;"><br /></label></div>
</div>
<div>
<div class="vtbegenerated inlineVtbegenerated" style="background-attachment: initial !important; background-clip: initial !important; background-image: initial !important; background-origin: initial !important; background-position: initial !important; background-repeat: initial !important; background-size: initial !important; display: inline; margin: 0px !important; overflow-wrap: break-word; overflow-x: auto; padding: 0px !important; position: relative; text-shadow: none !important;">
<label for="mc-ans-_44095165_1_4" style="border: 0px; display: inline-block; font-size: 13px; margin: 0px; outline: 0px; padding: 0px; text-shadow: none !important;"><span style="font-family: "open sans" , sans-serif;"></span></label><br />
<div>
<span style="font-family: "open sans" , sans-serif;">J. D. Power, the big management consulting firm, extols the reliability of Dell computers; this causes the:</span></div>
<span style="font-family: "open sans" , sans-serif;">
</span>
<div>
<span style="font-family: "open sans" , sans-serif;">demand for Dell computers to increase.</span></div>
<span style="font-family: "open sans" , sans-serif;">
</span></div>
</div>
<div>
<div class="vtbegenerated inlineVtbegenerated" style="background-attachment: initial !important; background-clip: initial !important; background-image: initial !important; background-origin: initial !important; background-position: initial !important; background-repeat: initial !important; background-size: initial !important; display: inline; font-family: "Open Sans", sans-serif; font-size: small; margin: 0px !important; overflow-wrap: break-word; overflow-x: auto; padding: 0px !important; position: relative; text-shadow: none !important;">
<label for="mc-ans-_44095165_1_4" style="border: 0px; display: inline-block; font-family: inherit; font-size: 13px; font-style: inherit; font-weight: inherit; margin: 0px; outline: 0px; padding: 0px; text-shadow: none !important;"><br /></label></div>
</div>
<div>
<div class="vtbegenerated inlineVtbegenerated" style="background-attachment: initial !important; background-clip: initial !important; background-image: initial !important; background-origin: initial !important; background-position: initial !important; background-repeat: initial !important; background-size: initial !important; display: inline; margin: 0px !important; overflow-wrap: break-word; overflow-x: auto; padding: 0px !important; position: relative; text-shadow: none !important;">
<label for="mc-ans-_44095165_1_4" style="border: 0px; display: inline-block; margin: 0px; outline: 0px; padding: 0px; text-shadow: none !important;"><span style="font-family: "open sans" , sans-serif;"></span></label><br />
<div style="font-size: 13px;">
<span style="font-family: "open sans" , sans-serif;">A coffee shop decides that it will increase its market share to 55% by the end of the year by lowering the price of a cup of coffee. The price cut will certainly result in an increase in the firm’s share but will lower its profits. Which of the following best explains the firm’s decision?</span></div>
<span style="font-family: "open sans" , sans-serif;">
</span>
<div style="font-size: 13px;">
<span style="font-family: "open sans" , sans-serif;">Revenue maximization</span></div>
<span style="font-family: "open sans" , sans-serif;">
<div style="font-size: 13px;">
<br /></div>
<div style="font-size: 13px;">
<div>
According to the satisficing model of management behavior, the goal of a firm is to:</div>
<div>
achieve a satisfactory level of performance against a benchmark.</div>
</div>
<div style="font-size: 13px;">
<br /></div>
<div style="font-size: 13px;">
The economic theory of the firm assumes that the primary objective of a firm’s owner or owners is to:</div>
<div style="font-size: 13px;">
maximize the value of the firm.</div>
<div style="font-size: 13px;">
<br /></div>
<div style="font-size: 13px;">
<div>
Managerial economics draws upon all of the following EXCEPT:</div>
<div>
sociology.</div>
</div>
<div style="font-size: 13px;">
<br /></div>
<div>
<div style="font-size: 13px;">
The market supply curve shows the quantity of a good or service that ____, holding other possible influences constant.</div>
<div style="font-size: 13px;">
firms would sell at various prices</div>
<div style="font-size: 13px;">
<br /></div>
<div>
<div>
<span style="font-size: 13px;">According to the theory of the firm, the management’s ultimate objective is to:</span></div>
<div>
<span style="font-size: 13px;">maximize the value of the firm.</span></div>
</div>
</div>
<div style="font-size: 13px;">
<br /></div>
<div style="font-size: 13px;">
<div>
Managerial economics can best be defined as the:</div>
<div>
analysis of major management decisions using economic tools</div>
</div>
<div style="font-size: 13px;">
<br /></div>
<div>
<div>
<span style="font-size: 13px;">The study of behavioral economics shows that decision makers:</span></div>
<div>
<span style="font-size: 13px;">are prone to biases, mistakes, and pitfalls.</span></div>
<div>
<span style="font-size: 13px;"><br /></span></div>
<div>
<span style="font-size: 13px;"></span><br />
<div>
<span style="font-size: 13px;">In evaluating public programs, benefit-cost analysis:</span></div>
<span style="font-size: 13px;">
</span>
<div>
<span style="font-size: 13px;">states that a program should be undertaken only if total benefits exceed total costs.</span></div>
<span style="font-size: 13px;">
</span></div>
<div>
<span style="font-size: 13px;"><br /></span></div>
<div>
<span style="font-size: 13px;">Sensitivity analysis is used by a firm to:</span></div>
<div>
<span style="font-size: 13px;">examine how an optimal decision is affected if key economic facts vary.</span></div>
</div>
<div style="font-size: 13px;">
<br /></div>
<div style="font-size: 13px;">
<div style="font-family: "Times New Roman"; font-size: medium;">
<span style="background-color: white; font-family: "open sans" , sans-serif; font-size: x-small; text-align: justify;">ConAgra has introduced a lean mixture of cereal and ground beef that is indistinguishable from ground beef but has about the same amount of fat as chicken. As a result, the:</span></div>
<div style="font-family: "Times New Roman"; font-size: medium;">
<span style="background-color: white; font-family: "open sans" , sans-serif; font-size: 13px;">demand for chicken decreases.</span></div>
</div>
<div style="font-size: 13px;">
<br /></div>
<div style="font-size: 13px;">
<div>
Managers make decisions that contribute to the profitability of a firm by:</div>
<div>
taking on risks.</div>
</div>
</span></div>
</div>
Orangehttp://www.blogger.com/profile/00451860658742728627noreply@blogger.com0tag:blogger.com,1999:blog-8078700684572586728.post-42698749986670854712019-08-01T00:00:00.000-07:002020-03-19T02:51:07.452-07:00Marketing Q&A________ are three basic designs used in quantitative research.<br />
Metaphor analysis, survey, and observation<br />
<span style="background-color: orange;">Observation, experimentation, and survey</span><br />
Survey, interviews, and experimentation<br />
Interviews, focus groups, and metaphor analysis<br />
Focus groups, observation, and survey<br />
<br />
________ can simply be described as "How we see the world around us."<br />
Attitude<br />
Knowledge<br />
Understanding<br />
Motivation<br />
<span style="background-color: orange;">Perception</span><br />
<br />
According to Maslow's hierarchy of needs, protection, order, and stability are examples of ________.<br />
social needs<br />
physiological needs<br />
<span style="background-color: orange;">safety and security needs</span><br />
self-actualization needs<br />
egoistic needs<br />
<br />
As sensory input ________, our ability to detect changes in input or intensity ________.<br />
increases; increases<br />
decreases; remains constant<br />
increases; remains constant<br />
<span style="background-color: orange;">decreases; increases</span><br />
remains constant; decreases<br />
<br />
Barry wants a sandwich for lunch. Tom wants a turkey sandwich with lettuce, tomato, and mayonnaise from Subway. Barry has a(n) ________, whereas Tom has a(n) ________.<br />
product-specific goal; objective goal<br />
product-specific goal; generic goal<br />
subjective goal; generic goal<br />
objective goal; subjective goal<br />
<span style="background-color: orange;">generic goal; product-specific goal</span><br />
<br />
Customers have different expectations when they purchase a Lexus than when they purchase a Hyundai. These expectations affect ________.<br />
<span style="background-color: orange;">customer satisfaction</span><br />
the corporate vision<br />
the market targeting<br />
market segmentation<br />
the value proposition<br />
<br />
During a depth interview, which of the following is NOT part of the interviewer's strategy?<br />
Probe the respondent and encourage him/her to talk freely about the product category and/or brand under study.<br />
Establish an atmosphere that encourages the consumer respondent to relax and open up to provide valuable insights.<br />
Give the consumer an opportunity to respond to specific verbal and visual materials.<br />
Provide as much time as possible for the consumer to express his or her thoughts and behaviors.<br />
<span style="background-color: orange;">Talk as much as possible to ensure the consumer gives the answers s/he wants.</span><br />
<br />
Egoistic needs can take either an inward or an outward orientation, or both. Outwardly directed ego needs reflect an individual's need for ________.<br />
self-esteem<br />
personal satisfaction with a job well done<br />
<span style="background-color: orange;">reputation</span><br />
independence<br />
self-acceptance<br />
<br />
In 2009, the Axe brand launched a line of hair care products to complement its existing assortment of body washes and deodorants, hoping to leverage the Axe brand equity to expand into a new category of men's personal care products. This is an example of a manufacturer taking advantage of ________.<br />
perceptual defense<br />
<span style="background-color: orange;">the halo effect</span><br />
the persistence of first impressions<br />
perceptual blocking<br />
physical appearances<br />
<br />
In a ________, 8 to 10 participants are encouraged to discuss their reactions to product and service concepts, or new advertising or marketing communications campaigns.<br />
survey<br />
controlled experiment<br />
depth interview<br />
metaphor analysis<br />
<span style="background-color: orange;">focus group</span><br />
<br />
In product placement scenarios, marketers place an advertised product into a TV show or film by having it used by the cast, integrated into the plot, or associated with a character. In product placements, the product is considered the ________ and the show is the ________.<br />
entertainment; brand<br />
ground; figure<br />
ground; perceptual organization<br />
perceptual block; perceptual organization<br />
<span style="background-color: orange;">figure; ground</span><br />
<br />
Jill gets good grades because her parents will punish her if she doesn't receive at least a 3.5 GPA. Julia gets good grades because she likes the sense of accomplishment she feels when she gets a straight-A report card. Jill's goal is referred to as a(n) ________, whereas Julia's goal is referred to as a(n) ________.<br />
positive object; negative object<br />
approach object; avoidance object<br />
physical object; psychological object<br />
avoidance object; defensive object<br />
<span style="background-color: orange;">avoidance object; approach object</span><br />
<br />
Motivation is produced by a state of tension, which exists as the result of ________.<br />
unrealized desires<br />
environmental forces<br />
peer pressure<br />
<span style="background-color: orange;">unfulfilled needs</span><br />
satisfied desires<br />
<br />
Needs and goals are ________; neither exists without the other.<br />
interactive<br />
mutually exclusive<br />
autonomous<br />
<span style="background-color: orange;">interdependent</span><br />
independent<br />
<br />
Needs that we learn in response to our parents, social environment, and interactions with the environment are called ________ needs.<br />
biogenic<br />
primary<br />
<span style="background-color: orange;">psychological</span><br />
innate<br />
acculturated<br />
<br />
On a questionnaire, a(n) ________ question is one where the respondent merely checks the appropriate answer from a list of options.<br />
undisguised<br />
disguised<br />
<span style="background-color: orange;">closed-ended</span><br />
exploratory<br />
open-ended<br />
<br />
Packaging and warranties are elements of which of the four Ps?<br />
price<br />
place<br />
promotion<br />
<span style="background-color: orange;">product</span><br />
people<br />
<br />
Sigmund Freud's psychoanalytic theory of personality is built on the premise that ________ are at the heart of human motivations and personality.<br />
efforts to avoid anxiety<br />
social relationships<br />
<span style="background-color: orange;">unconscious needs or drives</span><br />
efforts to overcome inferiority<br />
conscious decision-making processes<br />
<br />
Some TV ads change sensory input by using silence or louder sounds in their ads to generate attention. This is a form of advertising used in order to overcome ________.<br />
sensation<br />
preference for competitive advertisements<br />
the just noticeable difference<br />
<span style="background-color: orange;">sensory adaptation</span><br />
perceptual blocking<br />
<br />
The emphasis in the definition of personality is on inner characteristics, which are ________.<br />
those characteristics of an individual that are not readily apparent to others<br />
those characteristics that make one individual similar to others<br />
<span style="background-color: orange;">those characteristics that distinguish one individual from others</span><br />
those characteristics that constitute the individual's ideal self-image<br />
those characteristics which individuals try to hide from others<br />
<br />
The image and unique identity of a product, service or brand in consumers' minds is called its ________.<br />
perception<br />
target<br />
<span style="background-color: orange;">position</span><br />
imposition<br />
segment<br />
<br />
To simplify life, people have a natural tendency to select stimuli from the environment and organize them into groups and perceive them as a unified whole. In a perception context, this is known as ________.<br />
perceptual mapping<br />
closure<br />
<span style="background-color: orange;">grouping</span><br />
perceptual blocking<br />
figure-ground<br />
<br />
Two people driving together may spot a billboard at different times. This means they have different ________.<br />
<span style="white-space: pre;"> </span><span style="background-color: orange;">absolute thresholds</span><br />
adaptation levels<br />
differential thresholds<br />
just noticeable differences<br />
sensory adaptations<br />
<br />
Using sexual imagery to sell a product primarily appeals to Freud's conceptualization of the ________.<br />
ego<br />
self-image<br />
super-id<br />
<span style="background-color: orange;">id</span><br />
superego<br />
<br />
When stimuli are highly ambiguous, an individual will usually ________.<br />
<span style="background-color: orange;">interpret them according to one's own needs, wishes, and interests</span><br />
consult others as to their meaning<br />
block them out<br />
take extra time to understand the intentions of the source<br />
ignore them<br />
<br />
Which of the following is considered an example of consumer behavior?<br />
Jessica prefers to buy her produce from the farmer's market instead of the grocery store.<br />
Javier generally gets gas on Monday mornings on his way to work.<br />
Jeremy generally recycles his old newspapers and cardboard boxes.<br />
Janice prefers to buy name-brand pain relievers like Tylenol and Advil, rather than the store brand.<br />
<span style="background-color: orange;">All of the above are examples of consumer behavior.</span><br />
<br />
Which of the following is most likely to be used to gather descriptive and numerical information?<br />
complaint analysis<br />
qualitative research<br />
<span style="background-color: orange;">quantitative research</span><br />
motivational research<br />
controlled statistics<br />
<br />
Which of the following is NOT true about the effect of expectations and motives on perceptions?<br />
People tend to perceive the things they need or want.<br />
Irrelevant sexuality can distract from the ad's main message.<br />
There is decreased awareness of stimuli that are irrelevant to a consumer's needs.<br />
<span style="background-color: orange;">Stimuli that conflict sharply with expectations often receive less attention than those that conform to expectations.</span><br />
People see what they expect to see based on familiarity, previous experience, and expectations.<br />
<br />
Which of the following is true of JND?<br />
There is no JND for decreased product volume sold in existing packaging.<br />
Making drastic changes to a company's logo to an extent well beyond consumers' JND allows companies to update their image without losing their ready recognition.<br />
<span style="background-color: orange;">Increasing prices below consumers' JND is likely to go unnoticed by consumers.</span><br />
Making product improvements that far exceed consumers' JND is likely to maximize company revenues.<br />
Decreasing prices below consumers' JND is likely to cause a significant rise in sales.<br />
<br />
Which of the following is true of the relationship between consumers' perceptions and their expectations?<br />
Ads with irrelevant sexuality generally lead to better recall of the product advertised due to the attention-getting nature of the sexual content.<br />
What consumers expect to see is completely dependent on their objective, first-hand experience with the particular product or advertising medium.<br />
Individual motivation does not affect perception.<br />
People tend to make observations and arrive at conclusions completely independent of their expectations.<br />
<span style="background-color: orange;">Consumers tend to perceive products and product attributes according to their own expectations.</span>Orangehttp://www.blogger.com/profile/00451860658742728627noreply@blogger.com0tag:blogger.com,1999:blog-8078700684572586728.post-29282562952459670212019-07-09T12:00:00.000-07:002019-07-10T01:03:19.711-07:00Connect - another Financial Accounting, Chapter 9<div style="background-color: white; border: 0px; color: #252525; font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; padding: 0px;">
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<span style="border: 0px; font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: 700; line-height: inherit; margin: 0px; padding: 0px;"><span style="background-color: #f3f3f3; color: #100000; font-family: "arial"; font-size: 30px; font-weight: 400;">1.</span></span></div>
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<span style="font-family: proxima-nova-soft, sans-serif;">Dextra Computing sells merchandise for $18,000 cash on September 30 (cost of merchandise is $10,800). The sales tax law requires Dextra to collect 2% sales tax on every dollar of merchandise sold. Record the entry for the $18,000 sale and its applicable sales tax. Also record the entry that shows the payment of the 2% tax on this sale to the state government on October 15.</span><br />
<table class="review" id="holisticTable" style="border-bottom-color: initial; border-bottom-style: initial; border-image: initial; border-left-color: rgb(119, 119, 119); border-left-style: solid; border-right-color: initial; border-right-style: initial; border-spacing: 0px; border-top-color: rgb(119, 119, 119) !important; border-top-style: solid !important; border-width: 1px 0px 0px 1px; color: black; font-family: Verdana; font-size: 13px; font-stretch: inherit; font-variant-east-asian: inherit; font-variant-numeric: inherit; height: 237px; line-height: inherit; margin: -1px 0px 0px; padding: 0px; table-layout: fixed; width: 776px;" summary="Below is listing of entries that have been entered for this requirements." tabindex="0"><colgroup><col class="acol" style="width: 40px;" width="40"></col><col style="width: 85px;" width="85"></col><col style="width: 305px;" width="305"></col><col style="width: 75px;" width="75"></col><col style="width: 75px;" width="75"></col></colgroup><tbody style="border: 0px; margin: 0px; padding: 0px;">
<tr h="26px" style="border: 0px; height: 26px; margin: 0px; padding: 0px;"><th class="styleCenter styleBold serial-no" style="background-color: #79ade5; border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; margin: 0px; overflow: hidden; padding: 0px 3px; text-align: center; width: 84px;">No</th><th class="styleCenter styleBold" style="background-color: #79ade5; border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; margin: 0px; overflow: hidden; padding: 0px 3px; text-align: center; width: auto;">Date</th><th class="styleCenter styleBold" style="background-color: #79ade5; border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; margin: 0px; overflow: hidden; padding: 0px 3px; text-align: center; width: auto;">General Journal</th><th class="styleCenter styleBold" style="background-color: #79ade5; border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; margin: 0px; overflow: hidden; padding: 0px 3px; text-align: center; width: auto;">Debit</th><th class="styleCenter styleBold" style="background-color: #79ade5; border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; margin: 0px; overflow: hidden; padding: 0px 3px; text-align: center; width: auto;">Credit</th></tr>
<tr h="24" style="border: 0px; cursor: pointer; height: 24px; margin: 0px; padding: 0px;" table="1"><td class="serialno-text" style="border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; text-align: center; top: 0px !important; white-space: nowrap;">1</td><td class="styleCenter" colspan="1" id="1_table1_cell_c0_r0" rowspan="1" style="border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; text-align: center; top: 0px !important; white-space: nowrap;">Sep 30</td><td class="dropDownList ddPolicy rightAnswer" colspan="1" id="1_table1_cell_c1_r0" rowspan="1" style="background-attachment: initial !important; background-clip: initial !important; background-image: initial !important; background-origin: initial !important; background-position: initial !important; background-repeat: initial !important; background-size: initial !important; border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; top: 0px !important; white-space: nowrap;">Cash<span aria-hidden="true" class="icon-Right small_rd_backg" role="presentation" style="-webkit-font-smoothing: antialiased; border: 0px; font-family: AccountingTool !important; font-variant-east-asian: normal; font-variant-numeric: normal; line-height: 1; margin: 0px; padding: 0px; position: absolute; right: 5px; speak: none; top: 11.5px; transform: translateY(-50%);"></span><span class="text-hide" style="border: 0px; margin: 0px; padding: 0px; position: absolute; text-indent: -99999px;">selected answer correct</span></td><td class="toggled groupResponse isN toggled groupResponse toggled groupResponse toggled groupResponse toggled groupResponse toggled groupResponse styleNumber rightAnswer" colspan="1" id="1_table1_cell_c2_r0" rowspan="1" style="background-attachment: initial !important; background-clip: initial !important; background-image: initial !important; background-origin: initial !important; background-position: initial !important; background-repeat: initial !important; background-size: initial !important; border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; text-align: right; top: 0px !important; white-space: nowrap;" togglehtmlindex="105">18,360<span aria-hidden="true" class="icon-Right small_rd_backg" role="presentation" style="-webkit-font-smoothing: antialiased; border: 0px; font-family: AccountingTool !important; font-variant-east-asian: normal; font-variant-numeric: normal; line-height: 1; margin: 0px; padding: 0px; position: absolute; right: 5px; speak: none; top: 11.5px; transform: translateY(-50%);"></span><span class="text-hide" style="border: 0px; margin: 0px; padding: 0px; position: absolute; text-align: left; text-indent: -99999px;">selected answer correct</span></td><td class="toggled groupResponse isN toggled groupResponse toggled groupResponse toggled groupResponse toggled groupResponse toggled groupResponse styleNumber" colspan="1" id="1_table1_cell_c3_r0" rowspan="1" style="border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; text-align: right; top: 0px !important; white-space: nowrap;" togglehtmlindex="105"><span class="text-hide" style="border: 0px; margin: 0px; padding: 0px; position: absolute; text-align: left; text-indent: -99999px;">not attempted</span></td></tr>
<tr h="24" style="border: 0px; cursor: pointer; height: 24px; margin: 0px; padding: 0px;" table="1"><td class="serialno-text" style="border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; text-align: center; text-indent: 100px; top: 0px !important; white-space: nowrap;"></td><td id="1_table1_cell_c0_r1" style="border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; top: 0px !important; white-space: nowrap;"></td><td class="dropDownList shuffled groupResponse ddPolicy GJIndent rightAnswer" colspan="1" id="1_table1_cell_c1_r1" rowspan="1" shufflehtmlindex="54" style="background-attachment: initial !important; background-clip: initial !important; background-image: initial !important; background-origin: initial !important; background-position: initial !important; background-repeat: initial !important; background-size: initial !important; border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; text-indent: 15px; top: 0px !important; white-space: nowrap;">Sales<span aria-hidden="true" class="icon-Right small_rd_backg" role="presentation" style="-webkit-font-smoothing: antialiased; border: 0px; font-family: AccountingTool !important; font-variant-east-asian: normal; font-variant-numeric: normal; line-height: 1; margin: 0px; padding: 0px; position: absolute; right: 5px; speak: none; top: 11.5px; transform: translateY(-50%);"></span><span class="text-hide" style="border: 0px; margin: 0px; padding: 0px; position: absolute; text-indent: -99999px;">selected answer correct</span></td><td class="toggled groupResponse shuffled isN styleNumber" colspan="1" id="1_table1_cell_c2_r1" rowspan="1" shufflehtmlindex="54" style="border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; text-align: right; top: 0px !important; white-space: nowrap;" togglehtmlindex="49"><span class="text-hide" style="border: 0px; margin: 0px; padding: 0px; position: absolute; text-align: left; text-indent: -99999px;">not attempted</span></td><td class="toggled groupResponse shuffled isN styleNumber rightAnswer" colspan="1" id="1_table1_cell_c3_r1" rowspan="1" shufflehtmlindex="54" style="background-attachment: initial !important; background-clip: initial !important; background-image: initial !important; background-origin: initial !important; background-position: initial !important; background-repeat: initial !important; background-size: initial !important; border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; text-align: right; top: 0px !important; white-space: nowrap;" togglehtmlindex="49">18,000<span aria-hidden="true" class="icon-Right small_rd_backg" role="presentation" style="-webkit-font-smoothing: antialiased; border: 0px; font-family: AccountingTool !important; font-variant-east-asian: normal; font-variant-numeric: normal; line-height: 1; margin: 0px; padding: 0px; position: absolute; right: 5px; speak: none; top: 11.5px; transform: translateY(-50%);"></span><span class="text-hide" style="border: 0px; margin: 0px; padding: 0px; position: absolute; text-align: left; text-indent: -99999px;">selected answer correct</span></td></tr>
<tr h="24" style="border: 0px; cursor: pointer; height: 24px; margin: 0px; padding: 0px;" table="1"><td class="serialno-text" style="border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; text-align: center; text-indent: 100px; top: 0px !important; white-space: nowrap;"></td><td id="1_table1_cell_c0_r2" style="border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; top: 0px !important; white-space: nowrap;"></td><td class="dropDownList shuffled groupResponse ddPolicy GJIndent rightAnswer" colspan="1" id="1_table1_cell_c1_r2" rowspan="1" shufflehtmlindex="54" style="background-attachment: initial !important; background-clip: initial !important; background-image: initial !important; background-origin: initial !important; background-position: initial !important; background-repeat: initial !important; background-size: initial !important; border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; text-indent: 15px; top: 0px !important; white-space: nowrap;">Sales taxes payable<span aria-hidden="true" class="icon-Right small_rd_backg" role="presentation" style="-webkit-font-smoothing: antialiased; border: 0px; font-family: AccountingTool !important; font-variant-east-asian: normal; font-variant-numeric: normal; line-height: 1; margin: 0px; padding: 0px; position: absolute; right: 5px; speak: none; top: 11.5px; transform: translateY(-50%);"></span><span class="text-hide" style="border: 0px; margin: 0px; padding: 0px; position: absolute; text-indent: -99999px;">selected answer correct</span></td><td class="toggled groupResponse shuffled isN styleNumber" colspan="1" id="1_table1_cell_c2_r2" rowspan="1" shufflehtmlindex="54" style="border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; text-align: right; top: 0px !important; white-space: nowrap;" togglehtmlindex="50"><span class="text-hide" style="border: 0px; margin: 0px; padding: 0px; position: absolute; text-align: left; text-indent: -99999px;">not attempted</span></td><td class="toggled groupResponse shuffled isN styleNumber rightAnswer" colspan="1" id="1_table1_cell_c3_r2" rowspan="1" shufflehtmlindex="54" style="background-attachment: initial !important; background-clip: initial !important; background-image: initial !important; background-origin: initial !important; background-position: initial !important; background-repeat: initial !important; background-size: initial !important; border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; text-align: right; top: 0px !important; white-space: nowrap;" togglehtmlindex="50">360<span aria-hidden="true" class="icon-Right small_rd_backg" role="presentation" style="-webkit-font-smoothing: antialiased; border: 0px; font-family: AccountingTool !important; font-variant-east-asian: normal; font-variant-numeric: normal; line-height: 1; margin: 0px; padding: 0px; position: absolute; right: 5px; speak: none; top: 11.5px; transform: translateY(-50%);"></span><span class="text-hide" style="border: 0px; margin: 0px; padding: 0px; position: absolute; text-align: left; text-indent: -99999px;">selected answer correct</span></td></tr>
<tr class="second-row" h="23" style="border: 0px; height: 23px; margin: 0px; padding: 0px;"><td style="border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; top: 0px !important; white-space: nowrap;"></td><td style="border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; top: 0px !important; white-space: nowrap;"></td><td style="border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; top: 0px !important; white-space: nowrap;"></td><td style="border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; top: 0px !important; white-space: nowrap;"></td><td style="border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; top: 0px !important; white-space: nowrap;"></td></tr>
<tr h="23" style="border: 0px; cursor: pointer; height: 23px; margin: 0px; padding: 0px;" table="2"><td class="serialno-text" style="border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; text-align: center; top: 0px !important; white-space: nowrap;">2</td><td class="styleCenter" colspan="1" id="1_table2_cell_c0_r0" rowspan="1" style="border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; text-align: center; top: 0px !important; white-space: nowrap;">Sep 30</td><td class="dropDownList ddPolicy rightAnswer" colspan="1" id="1_table2_cell_c1_r0" rowspan="1" style="background-attachment: initial !important; background-clip: initial !important; background-image: initial !important; background-origin: initial !important; background-position: initial !important; background-repeat: initial !important; background-size: initial !important; border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; top: 0px !important; white-space: nowrap;">Cost of goods sold<span aria-hidden="true" class="icon-Right small_rd_backg" role="presentation" style="-webkit-font-smoothing: antialiased; border: 0px; font-family: AccountingTool !important; font-variant-east-asian: normal; font-variant-numeric: normal; line-height: 1; margin: 0px; padding: 0px; position: absolute; right: 5px; speak: none; top: 11px; transform: translateY(-50%);"></span><span class="text-hide" style="border: 0px; margin: 0px; padding: 0px; position: absolute; text-indent: -99999px;">selected answer correct</span></td><td class="toggled groupResponse isN styleNumber rightAnswer" colspan="1" id="1_table2_cell_c2_r0" rowspan="1" style="background-attachment: initial !important; background-clip: initial !important; background-image: initial !important; background-origin: initial !important; background-position: initial !important; background-repeat: initial !important; background-size: initial !important; border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; text-align: right; top: 0px !important; white-space: nowrap;" togglehtmlindex="55">10,800<span aria-hidden="true" class="icon-Right small_rd_backg" role="presentation" style="-webkit-font-smoothing: antialiased; border: 0px; font-family: AccountingTool !important; font-variant-east-asian: normal; font-variant-numeric: normal; line-height: 1; margin: 0px; padding: 0px; position: absolute; right: 5px; speak: none; top: 11px; transform: translateY(-50%);"></span><span class="text-hide" style="border: 0px; margin: 0px; padding: 0px; position: absolute; text-align: left; text-indent: -99999px;">selected answer correct</span></td><td class="toggled groupResponse isN styleNumber" colspan="1" id="1_table2_cell_c3_r0" rowspan="1" style="border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; text-align: right; top: 0px !important; white-space: nowrap;" togglehtmlindex="55"><span class="text-hide" style="border: 0px; margin: 0px; padding: 0px; position: absolute; text-align: left; text-indent: -99999px;">not attempted</span></td></tr>
<tr h="23" style="border: 0px; cursor: pointer; height: 23px; margin: 0px; padding: 0px;" table="2"><td class="serialno-text" style="border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; text-align: center; text-indent: 100px; top: 0px !important; white-space: nowrap;"></td><td id="1_table2_cell_c0_r1" style="border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; top: 0px !important; white-space: nowrap;"></td><td class="dropDownList ddPolicy GJIndent rightAnswer" colspan="1" id="1_table2_cell_c1_r1" rowspan="1" style="background-attachment: initial !important; background-clip: initial !important; background-image: initial !important; background-origin: initial !important; background-position: initial !important; background-repeat: initial !important; background-size: initial !important; border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; text-indent: 15px; top: 0px !important; white-space: nowrap;">Merchandise inventory<span aria-hidden="true" class="icon-Right small_rd_backg" role="presentation" style="-webkit-font-smoothing: antialiased; border: 0px; font-family: AccountingTool !important; font-variant-east-asian: normal; font-variant-numeric: normal; line-height: 1; margin: 0px; padding: 0px; position: absolute; right: 5px; speak: none; top: 11px; transform: translateY(-50%);"></span><span class="text-hide" style="border: 0px; margin: 0px; padding: 0px; position: absolute; text-indent: -99999px;">selected answer correct</span></td><td class="toggled groupResponse isN styleNumber" colspan="1" id="1_table2_cell_c2_r1" rowspan="1" style="border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; text-align: right; top: 0px !important; white-space: nowrap;" togglehtmlindex="56"><span class="text-hide" style="border: 0px; margin: 0px; padding: 0px; position: absolute; text-align: left; text-indent: -99999px;">not attempted</span></td><td class="toggled groupResponse isN styleNumber rightAnswer" colspan="1" id="1_table2_cell_c3_r1" rowspan="1" style="background-attachment: initial !important; background-clip: initial !important; background-image: initial !important; background-origin: initial !important; background-position: initial !important; background-repeat: initial !important; background-size: initial !important; border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; text-align: right; top: 0px !important; white-space: nowrap;" togglehtmlindex="56">10,800<span aria-hidden="true" class="icon-Right small_rd_backg" role="presentation" style="-webkit-font-smoothing: antialiased; border: 0px; font-family: AccountingTool !important; font-variant-east-asian: normal; font-variant-numeric: normal; line-height: 1; margin: 0px; padding: 0px; position: absolute; right: 5px; speak: none; top: 11px; transform: translateY(-50%);"></span><span class="text-hide" style="border: 0px; margin: 0px; padding: 0px; position: absolute; text-align: left; text-indent: -99999px;">selected answer correct</span></td></tr>
<tr class="second-row" h="23" style="border: 0px; height: 23px; margin: 0px; padding: 0px;"><td style="border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; top: 0px !important; white-space: nowrap;"></td><td style="border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; top: 0px !important; white-space: nowrap;"></td><td style="border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; top: 0px !important; white-space: nowrap;"></td><td style="border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; top: 0px !important; white-space: nowrap;"></td><td style="border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; top: 0px !important; white-space: nowrap;"></td></tr>
<tr h="23" style="border: 0px; cursor: pointer; height: 23px; margin: 0px; padding: 0px;" table="3"><td class="serialno-text" style="border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; text-align: center; top: 0px !important; white-space: nowrap;">3</td><td class="styleCenter" colspan="1" id="1_table3_cell_c0_r0" rowspan="1" style="border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; text-align: center; top: 0px !important; white-space: nowrap;">Oct 15</td><td class="dropDownList ddPolicy rightAnswer" colspan="1" id="1_table3_cell_c1_r0" rowspan="1" style="background-attachment: initial !important; background-clip: initial !important; background-image: initial !important; background-origin: initial !important; background-position: initial !important; background-repeat: initial !important; background-size: initial !important; border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; top: 0px !important; white-space: nowrap;">Sales taxes payable<span aria-hidden="true" class="icon-Right small_rd_backg" role="presentation" style="-webkit-font-smoothing: antialiased; border: 0px; font-family: AccountingTool !important; font-variant-east-asian: normal; font-variant-numeric: normal; line-height: 1; margin: 0px; padding: 0px; position: absolute; right: 5px; speak: none; top: 11px; transform: translateY(-50%);"></span><span class="text-hide" style="border: 0px; margin: 0px; padding: 0px; position: absolute; text-indent: -99999px;">selected answer correct</span></td><td class="toggled groupResponse isN styleNumber toggled groupResponse rightAnswer" colspan="1" id="1_table3_cell_c2_r0" rowspan="1" style="background-attachment: initial !important; background-clip: initial !important; background-image: initial !important; background-origin: initial !important; background-position: initial !important; background-repeat: initial !important; background-size: initial !important; border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; text-align: right; top: 0px !important; white-space: nowrap;" togglehtmlindex="109">360<span aria-hidden="true" class="icon-Right small_rd_backg" role="presentation" style="-webkit-font-smoothing: antialiased; border: 0px; font-family: AccountingTool !important; font-variant-east-asian: normal; font-variant-numeric: normal; line-height: 1; margin: 0px; padding: 0px; position: absolute; right: 5px; speak: none; top: 11px; transform: translateY(-50%);"></span><span class="text-hide" style="border: 0px; margin: 0px; padding: 0px; position: absolute; text-align: left; text-indent: -99999px;">selected answer correct</span></td><td class="toggled groupResponse isN toggled groupResponse styleNumber" colspan="1" id="1_table3_cell_c3_r0" rowspan="1" style="border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; text-align: right; top: 0px !important; white-space: nowrap;" togglehtmlindex="109"><span class="text-hide" style="border: 0px; margin: 0px; padding: 0px; position: absolute; text-align: left; text-indent: -99999px;">not attempted</span></td></tr>
<tr h="23" style="border: 0px; cursor: pointer; height: 23px; margin: 0px; padding: 0px;" table="3"><td class="serialno-text" style="border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; text-align: center; text-indent: 100px; top: 0px !important; white-space: nowrap;"></td><td id="1_table3_cell_c0_r1" style="border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; top: 0px !important; white-space: nowrap;"></td><td class="dropDownList ddPolicy GJIndent rightAnswer" colspan="1" id="1_table3_cell_c1_r1" rowspan="1" style="background-attachment: initial !important; background-clip: initial !important; background-image: initial !important; background-origin: initial !important; background-position: initial !important; background-repeat: initial !important; background-size: initial !important; border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; text-indent: 15px; top: 0px !important; white-space: nowrap;">Cash<span aria-hidden="true" class="icon-Right small_rd_backg" role="presentation" style="-webkit-font-smoothing: antialiased; border: 0px; font-family: AccountingTool !important; font-variant-east-asian: normal; font-variant-numeric: normal; line-height: 1; margin: 0px; padding: 0px; position: absolute; right: 5px; speak: none; top: 11px; transform: translateY(-50%);"></span><span class="text-hide" style="border: 0px; margin: 0px; padding: 0px; position: absolute; text-indent: -99999px;">selected answer correct</span></td><td class="toggled groupResponse isN styleNumber" colspan="1" id="1_table3_cell_c2_r1" rowspan="1" style="border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; text-align: right; top: 0px !important; white-space: nowrap;" togglehtmlindex="62"><span class="text-hide" style="border: 0px; margin: 0px; padding: 0px; position: absolute; text-align: left; text-indent: -99999px;">not attempted</span></td><td class="toggled groupResponse isN styleNumber rightAnswer" colspan="1" id="1_table3_cell_c3_r1" rowspan="1" style="background-attachment: initial !important; background-clip: initial !important; background-image: initial !important; background-origin: initial !important; background-position: initial !important; background-repeat: initial !important; background-size: initial !important; border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; text-align: right; top: 0px !important; white-space: nowrap;" togglehtmlindex="62">360<span aria-hidden="true" class="icon-Right small_rd_backg" role="presentation" style="-webkit-font-smoothing: antialiased; border: 0px; font-family: AccountingTool !important; font-variant-east-asian: normal; font-variant-numeric: normal; line-height: 1; margin: 0px; padding: 0px; position: absolute; right: 5px; speak: none; top: 11px; transform: translateY(-50%);"></span><span class="text-hide" style="border: 0px; margin: 0px; padding: 0px; position: absolute; text-align: left; text-indent: -99999px;">selected answer correct</span></td></tr>
</tbody></table>
<br /></div>
<div class="ember-view worksheet--external__wrapper" id="ember638" style="border: 0px; font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px; position: relative;">
<table border="0" cellpadding="0" cellspacing="0" class="tableControl" id="tableControl_0_0" style="border-spacing: 0px; border: none !important; color: black; font-family: Verdana; font-size: 13px; font-stretch: inherit; font-variant-east-asian: inherit; font-variant-numeric: inherit; line-height: inherit; margin: 0px; padding: 0px;"><tbody style="border: 0px; margin: 0px; padding: 0px;">
<tr style="border: 0px; margin: 0px; padding: 0px;"><td class="barLeft" style="border: 0px; margin: 0px; padding: 0px; vertical-align: top;"></td><td class="sheetPane" style="border: 0px; margin: 0px; padding: 0px; vertical-align: top; width: 494px;"><div class="jSheetEditPane" id="jSheetEditPane_0_0" style="background-image: none !important; border: 0px; margin: 0px; padding: 0px !important; position: relative !important; width: 494px;">
</div>
<div class="jSheetEditPane" id="jSheetEditPane_0_0" style="background-image: none !important; border: 0px; margin: 0px; padding: 0px !important; position: relative !important; width: 494px;">
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<div class="jSheetEditPane" id="jSheetEditPane_0_0" style="background-image: none !important; border: 0px; margin: 0px; padding: 0px !important; position: relative !important; width: 494px;">
<br /></div>
<div class="jSheetEditPane" id="jSheetEditPane_0_0" style="background-image: none !important; border: 0px; margin: 0px; padding: 0px !important; position: relative !important; width: 494px;">
<span style="background-color: #f3f3f3; color: #100000; font-family: "arial"; font-size: 30px;">2.</span></div>
<div class="jSheetEditPane" id="jSheetEditPane_0_0" style="background-image: none !important; border: 0px; margin: 0px; padding: 0px !important; position: relative !important; width: 494px;">
<span style="color: #252525; font-family: proxima-nova-soft, sans-serif; font-size: small;">Ticketsales, Inc., receives $4,920,000 cash in advance ticket sales for a four-date tour of Bon Jovi. Record the advance ticket sales on October 31. Record the revenue earned for the first concert date of November 5, assuming it represents one-fourth of the advance ticket sales. Ticketsales, Inc. initially records prepaid and unearned items in balance sheet accounts.</span><br />
<table class="review" id="holisticTable" style="border-bottom-color: initial; border-bottom-style: initial; border-image: initial; border-left-color: rgb(119, 119, 119); border-left-style: solid; border-right-color: initial; border-right-style: initial; border-spacing: 0px; border-top-color: rgb(119, 119, 119) !important; border-top-style: solid !important; border-width: 1px 0px 0px 1px; color: black; font-family: Verdana; font-size: 13px; font-stretch: inherit; font-variant-east-asian: inherit; font-variant-numeric: inherit; height: 140px; line-height: inherit; margin: -1px 0px 0px; padding: 0px; table-layout: fixed; width: 776px;" summary="Below is listing of entries that have been entered for this requirements." tabindex="0"><colgroup><col class="acol" style="width: 40px;" width="40"></col><col style="width: 85px;" width="85"></col><col style="width: 305px;" width="305"></col><col style="width: 75px;" width="75"></col><col style="width: 75px;" width="75"></col></colgroup><tbody style="border: 0px; margin: 0px; padding: 0px;">
<tr h="26px" style="border: 0px; height: 26px; margin: 0px; padding: 0px;"><th class="styleCenter styleBold serial-no" style="background-color: #79ade5; border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; margin: 0px; overflow: hidden; padding: 0px 3px; text-align: center; width: 84px;">No</th><th class="styleCenter styleBold" style="background-color: #79ade5; border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; margin: 0px; overflow: hidden; padding: 0px 3px; text-align: center; width: auto;">Date</th><th class="styleCenter styleBold" style="background-color: #79ade5; border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; margin: 0px; overflow: hidden; padding: 0px 3px; text-align: center; width: auto;">General Journal</th><th class="styleCenter styleBold" style="background-color: #79ade5; border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; margin: 0px; overflow: hidden; padding: 0px 3px; text-align: center; width: auto;">Debit</th><th class="styleCenter styleBold" style="background-color: #79ade5; border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; margin: 0px; overflow: hidden; padding: 0px 3px; text-align: center; width: auto;">Credit</th></tr>
<tr h="21" style="border: 0px; cursor: pointer; height: 21px; margin: 0px; padding: 0px;" table="1"><td class="serialno-text" style="border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; text-align: center; top: 0px !important; white-space: nowrap;">1</td><td class="styleCenter" colspan="1" id="1_table1_cell_c0_r0" rowspan="1" style="border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; height: 21px; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; text-align: center; top: 0px !important; white-space: nowrap;">Oct 31</td><td class="dropDownList ddPolicy rightAnswer" colspan="1" id="1_table1_cell_c1_r0" rowspan="1" style="background-attachment: initial !important; background-clip: initial !important; background-image: initial !important; background-origin: initial !important; background-position: initial !important; background-repeat: initial !important; background-size: initial !important; border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; height: 21px; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; top: 0px !important; white-space: nowrap;">Cash<span aria-hidden="true" class="icon-Right small_rd_backg" role="presentation" style="-webkit-font-smoothing: antialiased; border: 0px; font-family: AccountingTool !important; font-variant-east-asian: normal; font-variant-numeric: normal; line-height: 1; margin: 0px; padding: 0px; position: absolute; right: 5px; speak: none; top: 10px; transform: translateY(-50%);"></span><span class="text-hide" style="border: 0px; margin: 0px; padding: 0px; position: absolute; text-indent: -99999px;">selected answer correct</span></td><td class="toggled groupResponse isN toggled groupResponse styleNumber rightAnswer" colspan="1" id="1_table1_cell_c2_r0" rowspan="1" style="background-attachment: initial !important; background-clip: initial !important; background-image: initial !important; background-origin: initial !important; background-position: initial !important; background-repeat: initial !important; background-size: initial !important; border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; height: 21px; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; text-align: right; top: 0px !important; white-space: nowrap;" togglehtmlindex="78">4,920,000<span aria-hidden="true" class="icon-Right small_rd_backg" role="presentation" style="-webkit-font-smoothing: antialiased; border: 0px; font-family: AccountingTool !important; font-variant-east-asian: normal; font-variant-numeric: normal; line-height: 1; margin: 0px; padding: 0px; position: absolute; right: 5px; speak: none; top: 10px; transform: translateY(-50%);"></span><span class="text-hide" style="border: 0px; margin: 0px; padding: 0px; position: absolute; text-align: left; text-indent: -99999px;">selected answer correct</span></td><td class="toggled groupResponse isN toggled groupResponse styleNumber" colspan="1" id="1_table1_cell_c3_r0" rowspan="1" style="border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; height: 21px; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; text-align: right; top: 0px !important; white-space: nowrap;" togglehtmlindex="78"><span class="text-hide" style="border: 0px; margin: 0px; padding: 0px; position: absolute; text-align: left; text-indent: -99999px;">not attempted</span></td></tr>
<tr h="23" style="border: 0px; cursor: pointer; height: 23px; margin: 0px; padding: 0px;" table="1"><td class="serialno-text" style="border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; text-align: center; text-indent: 100px; top: 0px !important; white-space: nowrap;"></td><td id="1_table1_cell_c0_r1" style="border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; top: 0px !important; white-space: nowrap;"></td><td class="dropDownList ddPolicy GJIndent rightAnswer" colspan="1" id="1_table1_cell_c1_r1" rowspan="1" style="background-attachment: initial !important; background-clip: initial !important; background-image: initial !important; background-origin: initial !important; background-position: initial !important; background-repeat: initial !important; background-size: initial !important; border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; height: 23px; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; text-indent: 15px; top: 0px !important; white-space: nowrap;">Unearned ticket revenue<span aria-hidden="true" class="icon-Right small_rd_backg" role="presentation" style="-webkit-font-smoothing: antialiased; border: 0px; font-family: AccountingTool !important; font-variant-east-asian: normal; font-variant-numeric: normal; line-height: 1; margin: 0px; padding: 0px; position: absolute; right: 5px; speak: none; top: 11px; transform: translateY(-50%);"></span><span class="text-hide" style="border: 0px; margin: 0px; padding: 0px; position: absolute; text-indent: -99999px;">selected answer correct</span></td><td class="toggled groupResponse isN styleNumber" colspan="1" id="1_table1_cell_c2_r1" rowspan="1" style="border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; height: 23px; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; text-align: right; top: 0px !important; white-space: nowrap;" togglehtmlindex="49"><span class="text-hide" style="border: 0px; margin: 0px; padding: 0px; position: absolute; text-align: left; text-indent: -99999px;">not attempted</span></td><td class="toggled groupResponse isN styleNumber rightAnswer" colspan="1" id="1_table1_cell_c3_r1" rowspan="1" style="background-attachment: initial !important; background-clip: initial !important; background-image: initial !important; background-origin: initial !important; background-position: initial !important; background-repeat: initial !important; background-size: initial !important; border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; height: 23px; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; text-align: right; top: 0px !important; white-space: nowrap;" togglehtmlindex="49">4,920,000<span aria-hidden="true" class="icon-Right small_rd_backg" role="presentation" style="-webkit-font-smoothing: antialiased; border: 0px; font-family: AccountingTool !important; font-variant-east-asian: normal; font-variant-numeric: normal; line-height: 1; margin: 0px; padding: 0px; position: absolute; right: 5px; speak: none; top: 11px; transform: translateY(-50%);"></span><span class="text-hide" style="border: 0px; margin: 0px; padding: 0px; position: absolute; text-align: left; text-indent: -99999px;">selected answer correct</span></td></tr>
<tr class="second-row" h="23" style="border: 0px; height: 23px; margin: 0px; padding: 0px;"><td style="border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; top: 0px !important; white-space: nowrap;"></td><td style="border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; top: 0px !important; white-space: nowrap;"></td><td style="border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; top: 0px !important; white-space: nowrap;"></td><td style="border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; top: 0px !important; white-space: nowrap;"></td><td style="border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; top: 0px !important; white-space: nowrap;"></td></tr>
<tr h="23" style="border: 0px; cursor: pointer; height: 23px; margin: 0px; padding: 0px;" table="2"><td class="serialno-text" style="border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; text-align: center; top: 0px !important; white-space: nowrap;">2</td><td class="styleCenter" colspan="1" id="1_table2_cell_c0_r0" rowspan="1" style="border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; height: 23px; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; text-align: center; top: 0px !important; white-space: nowrap;">Nov 05</td><td class="dropDownList ddPolicy rightAnswer" colspan="1" id="1_table2_cell_c1_r0" rowspan="1" style="background-attachment: initial !important; background-clip: initial !important; background-image: initial !important; background-origin: initial !important; background-position: initial !important; background-repeat: initial !important; background-size: initial !important; border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; height: 23px; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; top: 0px !important; white-space: nowrap;">Unearned ticket revenue<span aria-hidden="true" class="icon-Right small_rd_backg" role="presentation" style="-webkit-font-smoothing: antialiased; border: 0px; font-family: AccountingTool !important; font-variant-east-asian: normal; font-variant-numeric: normal; line-height: 1; margin: 0px; padding: 0px; position: absolute; right: 5px; speak: none; top: 11px; transform: translateY(-50%);"></span><span class="text-hide" style="border: 0px; margin: 0px; padding: 0px; position: absolute; text-indent: -99999px;">selected answer correct</span></td><td class="toggled groupResponse isN styleNumber toggled groupResponse rightAnswer" colspan="1" id="1_table2_cell_c2_r0" rowspan="1" style="background-attachment: initial !important; background-clip: initial !important; background-image: initial !important; background-origin: initial !important; background-position: initial !important; background-repeat: initial !important; background-size: initial !important; border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; height: 23px; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; text-align: right; top: 0px !important; white-space: nowrap;" togglehtmlindex="82">1,230,000<span aria-hidden="true" class="icon-Right small_rd_backg" role="presentation" style="-webkit-font-smoothing: antialiased; border: 0px; font-family: AccountingTool !important; font-variant-east-asian: normal; font-variant-numeric: normal; line-height: 1; margin: 0px; padding: 0px; position: absolute; right: 5px; speak: none; top: 11px; transform: translateY(-50%);"></span><span class="text-hide" style="border: 0px; margin: 0px; padding: 0px; position: absolute; text-align: left; text-indent: -99999px;">selected answer correct</span></td><td class="toggled groupResponse isN toggled groupResponse styleNumber" colspan="1" id="1_table2_cell_c3_r0" rowspan="1" style="border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; height: 23px; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; text-align: right; top: 0px !important; white-space: nowrap;" togglehtmlindex="82"><span class="text-hide" style="border: 0px; margin: 0px; padding: 0px; position: absolute; text-align: left; text-indent: -99999px;">not attempted</span></td></tr>
<tr h="23" style="border: 0px; cursor: pointer; height: 23px; margin: 0px; padding: 0px;" table="2"><td class="serialno-text" style="border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; text-align: center; text-indent: 100px; top: 0px !important; white-space: nowrap;"></td><td id="1_table2_cell_c0_r1" style="border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; top: 0px !important; white-space: nowrap;"></td><td class="dropDownList ddPolicy GJIndent GJIndent rightAnswer" colspan="1" id="1_table2_cell_c1_r1" rowspan="1" style="background-attachment: initial !important; background-clip: initial !important; background-image: initial !important; background-origin: initial !important; background-position: initial !important; background-repeat: initial !important; background-size: initial !important; border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; height: 23px; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; text-indent: 15px; top: 0px !important; white-space: nowrap;">Earned ticket revenue<span aria-hidden="true" class="icon-Right small_rd_backg" role="presentation" style="-webkit-font-smoothing: antialiased; border: 0px; font-family: AccountingTool !important; font-variant-east-asian: normal; font-variant-numeric: normal; line-height: 1; margin: 0px; padding: 0px; position: absolute; right: 5px; speak: none; top: 11px; transform: translateY(-50%);"></span><span class="text-hide" style="border: 0px; margin: 0px; padding: 0px; position: absolute; text-indent: -99999px;">selected answer correct</span></td><td class="toggled groupResponse isN styleNumber" colspan="1" id="1_table2_cell_c2_r1" rowspan="1" style="border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; height: 23px; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; text-align: right; top: 0px !important; white-space: nowrap;" togglehtmlindex="55"><span class="text-hide" style="border: 0px; margin: 0px; padding: 0px; position: absolute; text-align: left; text-indent: -99999px;">not attempted</span></td><td class="toggled groupResponse isN styleNumber rightAnswer" colspan="1" id="1_table2_cell_c3_r1" rowspan="1" style="background-attachment: initial !important; background-clip: initial !important; background-image: initial !important; background-origin: initial !important; background-position: initial !important; background-repeat: initial !important; background-size: initial !important; border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; height: 23px; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; text-align: right; top: 0px !important; white-space: nowrap;" togglehtmlindex="55">1,230,000<span aria-hidden="true" class="icon-Right small_rd_backg" role="presentation" style="-webkit-font-smoothing: antialiased; border: 0px; font-family: AccountingTool !important; font-variant-east-asian: normal; font-variant-numeric: normal; line-height: 1; margin: 0px; padding: 0px; position: absolute; right: 5px; speak: none; top: 11px; transform: translateY(-50%);"></span><span class="text-hide" style="border: 0px; margin: 0px; padding: 0px; position: absolute; text-align: left; text-indent: -99999px;">selected answer correct</span></td></tr>
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<span style="background-color: #f3f3f3; color: #100000; font-family: "arial"; font-size: 30px;">3.</span></div>
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<span style="font-family: proxima-nova-soft, sans-serif;">On November 7, 2017, Mura Company borrows $190,000 cash by signing a 90-day, 12% note payable with a face value of $190,000. </span><span style="border: 0px; font-family: proxima-nova-soft, sans-serif; font-stretch: inherit; font-variant-east-asian: inherit; font-variant-numeric: inherit; font-weight: 700; line-height: inherit; margin: 0px; padding: 0px;"><span style="border: 0px; color: red; font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px;">(Use 360 days a year. Do not round your intermediate calculations.)</span><br /><br />1.</span><span style="font-family: proxima-nova-soft, sans-serif;"> Compute the accrued interest payable on December 31, 2017.</span><br />
<table border="0" cellpadding="0" cellspacing="0" class="tableControl" id="tableControl_0_0" style="border-spacing: 0px; border: none !important; color: black; font-family: Verdana; font-size: 13px; font-stretch: inherit; font-variant-east-asian: inherit; font-variant-numeric: inherit; line-height: inherit; margin: 0px; padding: 0px;"><tbody style="border: 0px; margin: 0px; padding: 0px;">
<tr style="border: 0px; margin: 0px; padding: 0px;"><td class="barTop" style="border: 0px; margin: 0px; padding: 0px; width: 0px;"></td></tr>
<tr style="border: 0px; margin: 0px; padding: 0px;"><td class="barLeft" style="border: 0px; margin: 0px; padding: 0px; vertical-align: top;"></td><td class="sheetPane" style="border: 0px; margin: 0px; padding: 0px; vertical-align: top; width: 680px;"><div class="jSheetEditPane" id="jSheetEditPane_0_0" style="background-image: none !important; border: 0px; margin: 0px; padding: 0px !important; position: relative !important; width: 680px;">
<table border="1px" cellpadding="0" cellspacing="0" class="jSheet ui-widget-content table-scratch review" id="jSheet_0_0" style="background-attachment: initial; background-clip: initial; background-image: none !important; background-origin: initial; background-position: initial; background-repeat: initial; background-size: initial; border-color: rgb(119, 119, 119); border-image: initial; border-spacing: 0px !important; border-style: solid; border-width: 1px 0px 0px 1px !important; color: #222222; cursor: cell; empty-cells: show; font-family: Arial; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; height: auto !important; line-height: inherit; margin: 0px; overflow: visible; padding: 0px; position: relative !important; table-layout: fixed;" tabindex="1"><colgroup><col style="border: none !important; width: 189px;" width="189"></col><col style="border: none !important; width: 90px;" width="90"></col><col style="border: none !important; width: 83px;" width="83"></col><col style="border: none !important; width: 23px;" width="23"></col><col style="border: none !important; width: 90px;" width="90"></col><col style="border: none !important; width: 90px;" width="90"></col></colgroup><tbody style="border-image: initial; border-style: initial; border-width: 0px; color: inherit !important; margin: 0px; padding: 0px;">
<tr h="23" style="background-color: transparent; border-image: initial; border-style: solid !important; border-width: 0px !important; color: inherit !important; height: 23px; margin: 0px; padding: 0px !important;"><td class="styleBold styleCenter td-readOnly" colspan="1" id="0_table0_cell_c0_r0" rowspan="1" style="background-color: #79ade5; border-color: inherit; border-image: initial; border-style: solid; border-width: 0px 1px 1px 0px; box-sizing: border-box; color: inherit; font-size: 1em; font-weight: bold; left: 0px !important; margin: 0px !important; min-width: 0px !important; padding: 0px 3px; position: relative; text-align: center; top: 0px !important; white-space: pre-wrap;"></td><td class="styleBold styleCenter td-readOnly" colspan="1" id="0_table0_cell_c1_r0" rowspan="1" style="background-color: #79ade5; border-color: inherit; border-image: initial; border-style: solid; border-width: 0px 1px 1px 0px; box-sizing: border-box; color: inherit; font-size: 1em; font-weight: bold; left: 0px !important; margin: 0px !important; min-width: 0px !important; padding: 0px 3px; position: relative; text-align: center; top: 0px !important; white-space: pre-wrap;">Principal</td><td class="styleBold styleCenter td-readOnly" colspan="2" id="0_table0_cell_c2_r0" merge="0_0" rowspan="1" style="background-color: #79ade5; border-color: inherit; border-image: initial; border-style: solid; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-size: 1em; font-weight: bold; left: 0px !important; margin: 0px !important; min-width: 0px !important; padding: 0px 3px; position: relative; text-align: center; top: 0px !important; white-space: pre-wrap;">x Rate (%)</td><td class="styleBold styleCenter td-readOnly" colspan="1" id="0_table0_cell_c4_r0" rowspan="1" style="background-color: #79ade5; border-color: inherit; border-image: initial; border-style: solid; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-size: 1em; font-weight: bold; left: 0px !important; margin: 0px !important; min-width: 0px !important; padding: 0px 3px; position: relative; text-align: center; top: 0px !important; white-space: pre-wrap;">x Time</td><td class="styleBold styleCenter td-readOnly" colspan="1" id="0_table0_cell_c5_r0" rowspan="1" style="background-color: #79ade5; border-color: inherit; border-image: initial; border-style: solid; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-size: 1em; font-weight: bold; left: 0px !important; margin: 0px !important; min-width: 0px !important; padding: 0px 3px; position: relative; text-align: center; top: 0px !important; white-space: pre-wrap;"> = Interest</td></tr>
<tr h="23" style="background-color: transparent; border-image: initial; border-style: solid !important; border-width: 0px !important; color: inherit !important; height: 23px; margin: 0px; padding: 0px !important;"><td class="td-readOnly" colspan="1" id="0_table0_cell_c0_r1" rowspan="1" style="border-color: inherit; border-image: initial; border-style: solid; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-size: 1em; left: 0px !important; margin: 0px !important; min-width: 0px !important; padding: 0px 3px; position: relative; top: 0px !important; white-space: pre-wrap;">Total through maturity</td><td class="styleNumber response td-readOnly rightAnswer" colspan="1" id="0_table0_cell_c1_r1" rowspan="1" style="background-attachment: initial !important; background-clip: initial !important; background-image: initial !important; background-origin: initial !important; background-position: initial !important; background-repeat: initial !important; background-size: initial !important; border-color: inherit; border-image: initial; border-style: solid; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-size: 1em; left: 0px !important; margin: 0px !important; min-width: 0px !important; padding: 0px 3px; position: relative; text-align: right; top: 0px !important; white-space: pre-wrap;"><span aria-hidden="true" class="currencySymbol" role="presentation" style="border: 0px; float: left; margin: 0px 0px 0px -2px; padding: 0px;">$</span>190,000<span aria-hidden="true" class="icon-Right small_rd_backg" role="presentation" style="-webkit-font-smoothing: antialiased; border: 0px; font-family: AccountingTool !important; font-variant-east-asian: normal; font-variant-numeric: normal; line-height: 1; margin: 0px; padding: 0px; position: absolute; right: 5px; speak: none; top: 11px; transform: translateY(-50%);"></span><span class="text-hide" style="border: 0px; margin: 0px; padding: 0px; position: absolute; text-align: left; text-indent: -99999px;">selected answer correct</span></td><td class="response styleNumber td-readOnly rightAnswer" colspan="1" id="0_table0_cell_c2_r1" rowspan="1" style="background-attachment: initial !important; background-clip: initial !important; background-image: initial !important; background-origin: initial !important; background-position: initial !important; background-repeat: initial !important; background-size: initial !important; border-color: inherit; border-image: initial; border-style: solid; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-size: 1em; left: 0px !important; margin: 0px !important; min-width: 0px !important; padding: 0px 3px; position: relative; text-align: right; top: 0px !important; white-space: pre-wrap;">12<span aria-hidden="true" class="icon-Right small_rd_backg" role="presentation" style="-webkit-font-smoothing: antialiased; border: 0px; font-family: AccountingTool !important; font-variant-east-asian: normal; font-variant-numeric: normal; line-height: 1; margin: 0px; padding: 0px; position: absolute; right: 5px; speak: none; top: 11px; transform: translateY(-50%);"></span><span class="text-hide" style="border: 0px; margin: 0px; padding: 0px; position: absolute; text-align: left; text-indent: -99999px;">selected answer correct</span></td><td class="styleLeft td-readOnly" colspan="1" id="0_table0_cell_c3_r1" rowspan="1" style="border-color: inherit; border-image: initial; border-style: solid; border-width: 0px 1px 1px 0px; box-sizing: border-box; color: inherit; font-size: 1em; left: 0px !important; margin: 0px !important; min-width: 0px !important; padding: 0px 3px; position: relative; top: 0px !important; white-space: pre-wrap;">%</td><td class="dropDownList td-readOnly rightAnswer" colspan="1" dropdownid="0" dropdowntype="dropDown" id="0_table0_cell_c4_r1" rowspan="1" style="background-attachment: initial !important; background-clip: initial !important; background-image: initial !important; background-origin: initial !important; background-position: initial !important; background-repeat: initial !important; background-size: initial !important; border-color: inherit; border-image: initial; border-style: solid; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-size: 1em; left: 0px !important; margin: 0px !important; min-width: 0px !important; overflow: hidden; padding: 0px 3px; position: relative; top: 0px !important; white-space: pre-wrap;">90/360<span aria-hidden="true" class="icon-Right small_rd_backg" role="presentation" style="-webkit-font-smoothing: antialiased; border: 0px; font-family: AccountingTool !important; font-variant-east-asian: normal; font-variant-numeric: normal; line-height: 1; margin: 0px; padding: 0px; position: absolute; right: 5px; speak: none; top: 11px; transform: translateY(-50%);"></span><span class="text-hide" style="border: 0px; margin: 0px; padding: 0px; position: absolute; text-indent: -99999px;">selected answer correct</span></td><td class="styleNumber response td-readOnly rightAnswer" colspan="1" id="0_table0_cell_c5_r1" rowspan="1" style="background-attachment: initial !important; background-clip: initial !important; background-image: initial !important; background-origin: initial !important; background-position: initial !important; background-repeat: initial !important; background-size: initial !important; border-color: inherit; border-image: initial; border-style: solid; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-size: 1em; left: 0px !important; margin: 0px !important; min-width: 0px !important; padding: 0px 3px; position: relative; text-align: right; top: 0px !important; white-space: pre-wrap;"><span aria-hidden="true" class="currencySymbol" role="presentation" style="border: 0px; float: left; margin: 0px 0px 0px -2px; padding: 0px;">$</span>5,700<span aria-hidden="true" class="icon-Right small_rd_backg" role="presentation" style="-webkit-font-smoothing: antialiased; border: 0px; font-family: AccountingTool !important; font-variant-east-asian: normal; font-variant-numeric: normal; line-height: 1; margin: 0px; padding: 0px; position: absolute; right: 5px; speak: none; top: 11px; transform: translateY(-50%);"></span><span class="text-hide" style="border: 0px; margin: 0px; padding: 0px; position: absolute; text-align: left; text-indent: -99999px;">selected answer correct</span></td></tr>
<tr h="23" style="background-color: transparent; border-image: initial; border-style: solid !important; border-width: 0px !important; color: inherit !important; height: 23px; margin: 0px; padding: 0px !important;"><td class="td-readOnly" colspan="1" id="0_table0_cell_c0_r2" rowspan="1" style="border-color: inherit; border-image: initial; border-style: solid; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-size: 1em; left: 0px !important; margin: 0px !important; min-width: 0px !important; padding: 0px 3px; position: relative; top: 0px !important; white-space: pre-wrap;">Year end interest accrual</td><td class="styleNumber response td-readOnly rightAnswer" colspan="1" id="0_table0_cell_c1_r2" rowspan="1" style="background-attachment: initial !important; background-clip: initial !important; background-image: initial !important; background-origin: initial !important; background-position: initial !important; background-repeat: initial !important; background-size: initial !important; border-color: inherit; border-image: initial; border-style: solid; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-size: 1em; left: 0px !important; margin: 0px !important; min-width: 0px !important; padding: 0px 3px; position: relative; text-align: right; top: 0px !important; white-space: pre-wrap;"><span aria-hidden="true" class="currencySymbol" role="presentation" style="border: 0px; float: left; margin: 0px 0px 0px -2px; padding: 0px;">$</span>190,000<span aria-hidden="true" class="icon-Right small_rd_backg" role="presentation" style="-webkit-font-smoothing: antialiased; border: 0px; font-family: AccountingTool !important; font-variant-east-asian: normal; font-variant-numeric: normal; line-height: 1; margin: 0px; padding: 0px; position: absolute; right: 5px; speak: none; top: 11px; transform: translateY(-50%);"></span><span class="text-hide" style="border: 0px; margin: 0px; padding: 0px; position: absolute; text-align: left; text-indent: -99999px;">selected answer correct</span></td><td class="response styleNumber td-readOnly rightAnswer" colspan="1" id="0_table0_cell_c2_r2" rowspan="1" style="background-attachment: initial !important; background-clip: initial !important; background-image: initial !important; background-origin: initial !important; background-position: initial !important; background-repeat: initial !important; background-size: initial !important; border-color: inherit; border-image: initial; border-style: solid; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-size: 1em; left: 0px !important; margin: 0px !important; min-width: 0px !important; padding: 0px 3px; position: relative; text-align: right; top: 0px !important; white-space: pre-wrap;">12<span aria-hidden="true" class="icon-Right small_rd_backg" role="presentation" style="-webkit-font-smoothing: antialiased; border: 0px; font-family: AccountingTool !important; font-variant-east-asian: normal; font-variant-numeric: normal; line-height: 1; margin: 0px; padding: 0px; position: absolute; right: 5px; speak: none; top: 11px; transform: translateY(-50%);"></span><span class="text-hide" style="border: 0px; margin: 0px; padding: 0px; position: absolute; text-align: left; text-indent: -99999px;">selected answer correct</span></td><td class="styleLeft td-readOnly" colspan="1" id="0_table0_cell_c3_r2" rowspan="1" style="border-color: inherit; border-image: initial; border-style: solid; border-width: 0px 1px 1px 0px; box-sizing: border-box; color: inherit; font-size: 1em; left: 0px !important; margin: 0px !important; min-width: 0px !important; padding: 0px 3px; position: relative; top: 0px !important; white-space: pre-wrap;">%</td><td class="dropDownList td-readOnly rightAnswer" colspan="1" dropdownid="0" dropdowntype="dropDown" id="0_table0_cell_c4_r2" rowspan="1" style="background-attachment: initial !important; background-clip: initial !important; background-image: initial !important; background-origin: initial !important; background-position: initial !important; background-repeat: initial !important; background-size: initial !important; border-color: inherit; border-image: initial; border-style: solid; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-size: 1em; left: 0px !important; margin: 0px !important; min-width: 0px !important; overflow: hidden; padding: 0px 3px; position: relative; top: 0px !important; white-space: pre-wrap;">54/360<span aria-hidden="true" class="icon-Right small_rd_backg" role="presentation" style="-webkit-font-smoothing: antialiased; border: 0px; font-family: AccountingTool !important; font-variant-east-asian: normal; font-variant-numeric: normal; line-height: 1; margin: 0px; padding: 0px; position: absolute; right: 5px; speak: none; top: 11px; transform: translateY(-50%);"></span><span class="text-hide" style="border: 0px; margin: 0px; padding: 0px; position: absolute; text-indent: -99999px;">selected answer correct</span></td><td class="styleNumber response td-readOnly rightAnswer" colspan="1" id="0_table0_cell_c5_r2" rowspan="1" style="background-attachment: initial !important; background-clip: initial !important; background-image: initial !important; background-origin: initial !important; background-position: initial !important; background-repeat: initial !important; background-size: initial !important; border-color: inherit; border-image: initial; border-style: solid; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-size: 1em; left: 0px !important; margin: 0px !important; min-width: 0px !important; padding: 0px 3px; position: relative; text-align: right; top: 0px !important; white-space: pre-wrap;"><span aria-hidden="true" class="currencySymbol" role="presentation" style="border: 0px; float: left; margin: 0px 0px 0px -2px; padding: 0px;">$</span>3,420<span aria-hidden="true" class="icon-Right small_rd_backg" role="presentation" style="-webkit-font-smoothing: antialiased; border: 0px; font-family: AccountingTool !important; font-variant-east-asian: normal; font-variant-numeric: normal; line-height: 1; margin: 0px; padding: 0px; position: absolute; right: 5px; speak: none; top: 11px; transform: translateY(-50%);"></span><span class="text-hide" style="border: 0px; margin: 0px; padding: 0px; position: absolute; text-align: left; text-indent: -99999px;">selected answer correct</span></td></tr>
<tr h="23" style="background-color: transparent; border-image: initial; border-style: solid !important; border-width: 0px !important; color: inherit !important; height: 23px; margin: 0px; padding: 0px !important;"><td class="td-readOnly" colspan="1" id="0_table0_cell_c0_r3" rowspan="1" scope="col" style="border-color: inherit; border-image: initial; border-style: solid; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-size: 1em; left: 0px !important; margin: 0px !important; min-width: 0px !important; padding: 0px 3px; position: relative; top: 0px !important; white-space: pre-wrap;">Interest recognized February 5</td><td class="styleNumber response td-readOnly rightAnswer" colspan="1" id="0_table0_cell_c1_r3" rowspan="1" scope="col" style="background-attachment: initial !important; background-clip: initial !important; background-image: initial !important; background-origin: initial !important; background-position: initial !important; background-repeat: initial !important; background-size: initial !important; border-color: inherit; border-image: initial; border-style: solid; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-size: 1em; left: 0px !important; margin: 0px !important; min-width: 0px !important; padding: 0px 3px; position: relative; text-align: right; top: 0px !important; white-space: pre-wrap;"><span aria-hidden="true" class="currencySymbol" role="presentation" style="border: 0px; float: left; margin: 0px 0px 0px -2px; padding: 0px;">$</span>190,000<span aria-hidden="true" class="icon-Right small_rd_backg" role="presentation" style="-webkit-font-smoothing: antialiased; border: 0px; font-family: AccountingTool !important; font-variant-east-asian: normal; font-variant-numeric: normal; line-height: 1; margin: 0px; padding: 0px; position: absolute; right: 5px; speak: none; top: 15px; transform: translateY(-50%);"></span><span class="text-hide" style="border: 0px; margin: 0px; padding: 0px; position: absolute; text-align: left; text-indent: -99999px;">selected answer correct</span></td><td class="response styleRight styleNumber td-readOnly rightAnswer" colspan="1" id="0_table0_cell_c2_r3" rowspan="1" scope="col" style="background-attachment: initial !important; background-clip: initial !important; background-image: initial !important; background-origin: initial !important; background-position: initial !important; background-repeat: initial !important; background-size: initial !important; border-color: inherit; border-image: initial; border-style: solid; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-size: 1em; left: 0px !important; margin: 0px !important; min-width: 0px !important; padding: 0px 3px; position: relative; text-align: right; top: 0px !important; white-space: pre-wrap;">12<span aria-hidden="true" class="icon-Right small_rd_backg" role="presentation" style="-webkit-font-smoothing: antialiased; border: 0px; font-family: AccountingTool !important; font-variant-east-asian: normal; font-variant-numeric: normal; line-height: 1; margin: 0px; padding: 0px; position: absolute; right: 5px; speak: none; top: 15px; transform: translateY(-50%);"></span><span class="text-hide" style="border: 0px; margin: 0px; padding: 0px; position: absolute; text-align: left; text-indent: -99999px;">selected answer correct</span></td><td class="styleLeft td-readOnly" colspan="1" id="0_table0_cell_c3_r3" rowspan="1" scope="col" style="border-color: inherit; border-image: initial; border-style: solid; border-width: 0px 1px 1px 0px; box-sizing: border-box; color: inherit; font-size: 1em; left: 0px !important; margin: 0px !important; min-width: 0px !important; padding: 0px 3px; position: relative; top: 0px !important; white-space: pre-wrap;">%</td><td class="dropDownList td-readOnly rightAnswer" colspan="1" dropdownid="0" dropdowntype="dropDown" id="0_table0_cell_c4_r3" rowspan="1" scope="col" style="background-attachment: initial !important; background-clip: initial !important; background-image: initial !important; background-origin: initial !important; background-position: initial !important; background-repeat: initial !important; background-size: initial !important; border-color: inherit; border-image: initial; border-style: solid; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-size: 1em; left: 0px !important; margin: 0px !important; min-width: 0px !important; overflow: hidden; padding: 0px 3px; position: relative; top: 0px !important; white-space: pre-wrap;">36/360<span aria-hidden="true" class="icon-Right small_rd_backg" role="presentation" style="-webkit-font-smoothing: antialiased; border: 0px; font-family: AccountingTool !important; font-variant-east-asian: normal; font-variant-numeric: normal; line-height: 1; margin: 0px; padding: 0px; position: absolute; right: 5px; speak: none; top: 15px; transform: translateY(-50%);"></span><span class="text-hide" style="border: 0px; margin: 0px; padding: 0px; position: absolute; text-indent: -99999px;">selected answer correct</span></td><td class="styleNumber response styleRight td-readOnly rightAnswer" colspan="1" id="0_table0_cell_c5_r3" rowspan="1" scope="col" style="background-attachment: initial !important; background-clip: initial !important; background-image: initial !important; background-origin: initial !important; background-position: initial !important; background-repeat: initial !important; background-size: initial !important; border-color: inherit; border-image: initial; border-style: solid; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-size: 1em; left: 0px !important; margin: 0px !important; min-width: 0px !important; padding: 0px 3px; position: relative; text-align: right; top: 0px !important; white-space: pre-wrap;"><span aria-hidden="true" class="currencySymbol" role="presentation" style="border: 0px; float: left; margin: 0px 0px 0px -2px; padding: 0px;">$</span>2,280<span aria-hidden="true" class="icon-Right small_rd_backg" role="presentation" style="-webkit-font-smoothing: antialiased; border: 0px; font-family: AccountingTool !important; font-variant-east-asian: normal; font-variant-numeric: normal; line-height: 1; margin: 0px; padding: 0px; position: absolute; right: 5px; speak: none; top: 15px; transform: translateY(-50%);"></span><span class="text-hide" style="border: 0px; margin: 0px; padding: 0px; position: absolute; text-align: left; text-indent: -99999px;">selected answer correct</span></td></tr>
</tbody></table>
</div>
</td></tr>
</tbody></table>
<br />
<span style="border: 0px; font-family: proxima-nova-soft, sans-serif; font-stretch: inherit; font-variant-east-asian: inherit; font-variant-numeric: inherit; font-weight: 700; line-height: inherit; margin: 0px; padding: 0px;">2. & 3.</span><span style="font-family: proxima-nova-soft, sans-serif;"> Prepare the journal entry to record the accrued interest expense at December 31, 2017 and payment of the note at maturity.</span><br />
<table class="review" id="holisticTable" style="border-bottom-color: initial; border-bottom-style: initial; border-image: initial; border-left-color: rgb(119, 119, 119); border-left-style: solid; border-right-color: initial; border-right-style: initial; border-spacing: 0px; border-top-color: rgb(119, 119, 119) !important; border-top-style: solid !important; border-width: 1px 0px 0px 1px; color: black; font-family: Verdana; font-size: 13px; font-stretch: inherit; font-variant-east-asian: inherit; font-variant-numeric: inherit; height: 186px; line-height: inherit; margin: -1px 0px 0px; padding: 0px; table-layout: fixed; width: 706px;" summary="Below is listing of entries that have been entered for this requirements." tabindex="0"><colgroup><col class="acol" style="width: 40px;" width="40"></col><col style="width: 85px;" width="85"></col><col style="width: 270px;" width="270"></col><col style="width: 75px;" width="75"></col><col style="width: 75px;" width="75"></col></colgroup><tbody style="border: 0px; margin: 0px; padding: 0px;">
<tr h="26px" style="border: 0px; height: 26px; margin: 0px; padding: 0px;"><th class="styleCenter styleBold serial-no" style="background-color: #79ade5; border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; margin: 0px; overflow: hidden; padding: 0px 3px; text-align: center; width: 120px;">No</th><th class="styleCenter styleBold" style="background-color: #79ade5; border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; margin: 0px; overflow: hidden; padding: 0px 3px; text-align: center; width: auto;">Date</th><th class="styleCenter styleBold" style="background-color: #79ade5; border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; margin: 0px; overflow: hidden; padding: 0px 3px; text-align: center; width: auto;">General Journal</th><th class="styleCenter styleBold" style="background-color: #79ade5; border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; margin: 0px; overflow: hidden; padding: 0px 3px; text-align: center; width: auto;">Debit</th><th class="styleCenter styleBold" style="background-color: #79ade5; border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; margin: 0px; overflow: hidden; padding: 0px 3px; text-align: center; width: auto;">Credit</th></tr>
<tr h="23" style="border: 0px; cursor: pointer; height: 23px; margin: 0px; padding: 0px;" table="1"><td class="serialno-text" style="border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; text-align: center; top: 0px !important; white-space: nowrap;">1</td><td class="styleCenter" colspan="1" id="1_table1_cell_c0_r0" rowspan="1" style="border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; text-align: center; top: 0px !important; white-space: nowrap;">Dec 31, 2017</td><td class="dropDownList ddPolicy rightAnswer" colspan="1" id="1_table1_cell_c1_r0" rowspan="1" style="background-attachment: initial !important; background-clip: initial !important; background-image: initial !important; background-origin: initial !important; background-position: initial !important; background-repeat: initial !important; background-size: initial !important; border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; top: 0px !important; white-space: nowrap;">Interest expense<span aria-hidden="true" class="icon-Right small_rd_backg" role="presentation" style="-webkit-font-smoothing: antialiased; border: 0px; font-family: AccountingTool !important; font-variant-east-asian: normal; font-variant-numeric: normal; line-height: 1; margin: 0px; padding: 0px; position: absolute; right: 5px; speak: none; top: 11px; transform: translateY(-50%);"></span><span class="text-hide" style="border: 0px; margin: 0px; padding: 0px; position: absolute; text-indent: -99999px;">selected answer correct</span></td><td class="toggled groupResponse isN toggled groupResponse toggled groupResponse toggled groupResponse toggled groupResponse styleNumber rightAnswer" colspan="1" id="1_table1_cell_c2_r0" rowspan="1" style="background-attachment: initial !important; background-clip: initial !important; background-image: initial !important; background-origin: initial !important; background-position: initial !important; background-repeat: initial !important; background-size: initial !important; border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; text-align: right; top: 0px !important; white-space: nowrap;" togglehtmlindex="40">3,420<span aria-hidden="true" class="icon-Right small_rd_backg" role="presentation" style="-webkit-font-smoothing: antialiased; border: 0px; font-family: AccountingTool !important; font-variant-east-asian: normal; font-variant-numeric: normal; line-height: 1; margin: 0px; padding: 0px; position: absolute; right: 5px; speak: none; top: 11px; transform: translateY(-50%);"></span><span class="text-hide" style="border: 0px; margin: 0px; padding: 0px; position: absolute; text-align: left; text-indent: -99999px;">selected answer correct</span></td><td class="toggled groupResponse isN toggled groupResponse toggled groupResponse toggled groupResponse toggled groupResponse styleNumber" colspan="1" id="1_table1_cell_c3_r0" rowspan="1" style="border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; text-align: right; top: 0px !important; white-space: nowrap;" togglehtmlindex="40"><span class="text-hide" style="border: 0px; margin: 0px; padding: 0px; position: absolute; text-align: left; text-indent: -99999px;">not attempted</span></td></tr>
<tr h="23" style="border: 0px; cursor: pointer; height: 23px; margin: 0px; padding: 0px;" table="1"><td class="serialno-text" style="border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; text-align: center; text-indent: 100px; top: 0px !important; white-space: nowrap;"></td><td id="1_table1_cell_c0_r1" style="border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; top: 0px !important; white-space: nowrap;"></td><td class="dropDownList ddPolicy GJIndent rightAnswer" colspan="1" id="1_table1_cell_c1_r1" rowspan="1" style="background-attachment: initial !important; background-clip: initial !important; background-image: initial !important; background-origin: initial !important; background-position: initial !important; background-repeat: initial !important; background-size: initial !important; border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; text-indent: 15px; top: 0px !important; white-space: nowrap;">Interest payable<span aria-hidden="true" class="icon-Right small_rd_backg" role="presentation" style="-webkit-font-smoothing: antialiased; border: 0px; font-family: AccountingTool !important; font-variant-east-asian: normal; font-variant-numeric: normal; line-height: 1; margin: 0px; padding: 0px; position: absolute; right: 5px; speak: none; top: 11px; transform: translateY(-50%);"></span><span class="text-hide" style="border: 0px; margin: 0px; padding: 0px; position: absolute; text-indent: -99999px;">selected answer correct</span></td><td class="toggled groupResponse isN styleNumber" colspan="1" id="1_table1_cell_c2_r1" rowspan="1" style="border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; text-align: right; top: 0px !important; white-space: nowrap;" togglehtmlindex="32"><span class="text-hide" style="border: 0px; margin: 0px; padding: 0px; position: absolute; text-align: left; text-indent: -99999px;">not attempted</span></td><td class="toggled groupResponse isN styleNumber rightAnswer" colspan="1" id="1_table1_cell_c3_r1" rowspan="1" style="background-attachment: initial !important; background-clip: initial !important; background-image: initial !important; background-origin: initial !important; background-position: initial !important; background-repeat: initial !important; background-size: initial !important; border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; text-align: right; top: 0px !important; white-space: nowrap;" togglehtmlindex="32">3,420<span aria-hidden="true" class="icon-Right small_rd_backg" role="presentation" style="-webkit-font-smoothing: antialiased; border: 0px; font-family: AccountingTool !important; font-variant-east-asian: normal; font-variant-numeric: normal; line-height: 1; margin: 0px; padding: 0px; position: absolute; right: 5px; speak: none; top: 11px; transform: translateY(-50%);"></span><span class="text-hide" style="border: 0px; margin: 0px; padding: 0px; position: absolute; text-align: left; text-indent: -99999px;">selected answer correct</span></td></tr>
<tr class="second-row" h="23" style="border: 0px; height: 23px; margin: 0px; padding: 0px;"><td style="border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; top: 0px !important; white-space: nowrap;"></td><td style="border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; top: 0px !important; white-space: nowrap;"></td><td style="border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; top: 0px !important; white-space: nowrap;"></td><td style="border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; top: 0px !important; white-space: nowrap;"></td><td style="border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; top: 0px !important; white-space: nowrap;"></td></tr>
<tr h="21" style="border: 0px; cursor: pointer; height: 21px; margin: 0px; padding: 0px;" table="2"><td class="serialno-text" style="border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; text-align: center; top: 0px !important; white-space: nowrap;">2</td><td class="styleCenter" colspan="1" id="1_table2_cell_c0_r0" rowspan="1" style="border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; height: 21px; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; text-align: center; top: 0px !important; white-space: nowrap;">Feb 05, 2018</td><td class="dropDownList shuffled groupResponse ddPolicy rightAnswer" colspan="1" id="1_table2_cell_c1_r0" rowspan="1" shufflehtmlindex="24" style="background-attachment: initial !important; background-clip: initial !important; background-image: initial !important; background-origin: initial !important; background-position: initial !important; background-repeat: initial !important; background-size: initial !important; border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; height: 21px; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; top: 0px !important; white-space: nowrap;">Notes payable<span aria-hidden="true" class="icon-Right small_rd_backg" role="presentation" style="-webkit-font-smoothing: antialiased; border: 0px; font-family: AccountingTool !important; font-variant-east-asian: normal; font-variant-numeric: normal; line-height: 1; margin: 0px; padding: 0px; position: absolute; right: 5px; speak: none; top: 10px; transform: translateY(-50%);"></span><span class="text-hide" style="border: 0px; margin: 0px; padding: 0px; position: absolute; text-indent: -99999px;">selected answer correct</span></td><td class="toggled groupResponse shuffled isN toggled groupResponse toggled groupResponse toggled groupResponse styleNumber toggled groupResponse rightAnswer" colspan="1" id="1_table2_cell_c2_r0" rowspan="1" shufflehtmlindex="24" style="background-attachment: initial !important; background-clip: initial !important; background-image: initial !important; background-origin: initial !important; background-position: initial !important; background-repeat: initial !important; background-size: initial !important; border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; height: 21px; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; text-align: right; top: 0px !important; white-space: nowrap;" togglehtmlindex="50">190,000<span aria-hidden="true" class="icon-Right small_rd_backg" role="presentation" style="-webkit-font-smoothing: antialiased; border: 0px; font-family: AccountingTool !important; font-variant-east-asian: normal; font-variant-numeric: normal; line-height: 1; margin: 0px; padding: 0px; position: absolute; right: 5px; speak: none; top: 10px; transform: translateY(-50%);"></span><span class="text-hide" style="border: 0px; margin: 0px; padding: 0px; position: absolute; text-align: left; text-indent: -99999px;">selected answer correct</span></td><td class="toggled groupResponse shuffled isN toggled groupResponse toggled groupResponse toggled groupResponse toggled groupResponse styleNumber" colspan="1" id="1_table2_cell_c3_r0" rowspan="1" shufflehtmlindex="24" style="border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; height: 21px; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; text-align: right; top: 0px !important; white-space: nowrap;" togglehtmlindex="50"><span class="text-hide" style="border: 0px; margin: 0px; padding: 0px; position: absolute; text-align: left; text-indent: -99999px;">not attempted</span></td></tr>
<tr h="23" style="border: 0px; cursor: pointer; height: 23px; margin: 0px; padding: 0px;" table="2"><td class="serialno-text" style="border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; text-align: center; text-indent: 100px; top: 0px !important; white-space: nowrap;"></td><td id="1_table2_cell_c0_r1" style="border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; top: 0px !important; white-space: nowrap;"></td><td class="dropDownList shuffled groupResponse ddPolicy rightAnswer" colspan="1" id="1_table2_cell_c1_r1" rowspan="1" shufflehtmlindex="24" style="background-attachment: initial !important; background-clip: initial !important; background-image: initial !important; background-origin: initial !important; background-position: initial !important; background-repeat: initial !important; background-size: initial !important; border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; top: 0px !important; white-space: nowrap;">Interest payable<span aria-hidden="true" class="icon-Right small_rd_backg" role="presentation" style="-webkit-font-smoothing: antialiased; border: 0px; font-family: AccountingTool !important; font-variant-east-asian: normal; font-variant-numeric: normal; line-height: 1; margin: 0px; padding: 0px; position: absolute; right: 5px; speak: none; top: 11px; transform: translateY(-50%);"></span><span class="text-hide" style="border: 0px; margin: 0px; padding: 0px; position: absolute; text-indent: -99999px;">selected answer correct</span></td><td class="toggled groupResponse shuffled isN styleNumber rightAnswer" colspan="1" id="1_table2_cell_c2_r1" rowspan="1" shufflehtmlindex="24" style="background-attachment: initial !important; background-clip: initial !important; background-image: initial !important; background-origin: initial !important; background-position: initial !important; background-repeat: initial !important; background-size: initial !important; border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; text-align: right; top: 0px !important; white-space: nowrap;" togglehtmlindex="7">3,420<span aria-hidden="true" class="icon-Right small_rd_backg" role="presentation" style="-webkit-font-smoothing: antialiased; border: 0px; font-family: AccountingTool !important; font-variant-east-asian: normal; font-variant-numeric: normal; line-height: 1; margin: 0px; padding: 0px; position: absolute; right: 5px; speak: none; top: 11px; transform: translateY(-50%);"></span><span class="text-hide" style="border: 0px; margin: 0px; padding: 0px; position: absolute; text-align: left; text-indent: -99999px;">selected answer correct</span></td><td class="toggled groupResponse shuffled isN styleNumber" colspan="1" id="1_table2_cell_c3_r1" rowspan="1" shufflehtmlindex="24" style="border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; text-align: right; top: 0px !important; white-space: nowrap;" togglehtmlindex="7"><span class="text-hide" style="border: 0px; margin: 0px; padding: 0px; position: absolute; text-align: left; text-indent: -99999px;">not attempted</span></td></tr>
<tr h="23" style="border: 0px; cursor: pointer; height: 23px; margin: 0px; padding: 0px;" table="2"><td class="serialno-text" style="border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; text-align: center; text-indent: 100px; top: 0px !important; white-space: nowrap;"></td><td id="1_table2_cell_c0_r2" style="border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; top: 0px !important; white-space: nowrap;"></td><td class="dropDownList shuffled groupResponse ddPolicy rightAnswer" colspan="1" id="1_table2_cell_c1_r2" rowspan="1" shufflehtmlindex="24" style="background-attachment: initial !important; background-clip: initial !important; background-image: initial !important; background-origin: initial !important; background-position: initial !important; background-repeat: initial !important; background-size: initial !important; border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; top: 0px !important; white-space: nowrap;">Interest expense<span aria-hidden="true" class="icon-Right small_rd_backg" role="presentation" style="-webkit-font-smoothing: antialiased; border: 0px; font-family: AccountingTool !important; font-variant-east-asian: normal; font-variant-numeric: normal; line-height: 1; margin: 0px; padding: 0px; position: absolute; right: 5px; speak: none; top: 11px; transform: translateY(-50%);"></span><span class="text-hide" style="border: 0px; margin: 0px; padding: 0px; position: absolute; text-indent: -99999px;">selected answer correct</span></td><td class="toggled groupResponse shuffled isN styleNumber rightAnswer" colspan="1" id="1_table2_cell_c2_r2" rowspan="1" shufflehtmlindex="24" style="background-attachment: initial !important; background-clip: initial !important; background-image: initial !important; background-origin: initial !important; background-position: initial !important; background-repeat: initial !important; background-size: initial !important; border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; text-align: right; top: 0px !important; white-space: nowrap;" togglehtmlindex="8">2,280<span aria-hidden="true" class="icon-Right small_rd_backg" role="presentation" style="-webkit-font-smoothing: antialiased; border: 0px; font-family: AccountingTool !important; font-variant-east-asian: normal; font-variant-numeric: normal; line-height: 1; margin: 0px; padding: 0px; position: absolute; right: 5px; speak: none; top: 11px; transform: translateY(-50%);"></span><span class="text-hide" style="border: 0px; margin: 0px; padding: 0px; position: absolute; text-align: left; text-indent: -99999px;">selected answer correct</span></td><td class="toggled groupResponse shuffled isN styleNumber" colspan="1" id="1_table2_cell_c3_r2" rowspan="1" shufflehtmlindex="24" style="border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; text-align: right; top: 0px !important; white-space: nowrap;" togglehtmlindex="8"><span class="text-hide" style="border: 0px; margin: 0px; padding: 0px; position: absolute; text-align: left; text-indent: -99999px;">not attempted</span></td></tr>
<tr h="23" style="border: 0px; cursor: pointer; height: 23px; margin: 0px; padding: 0px;" table="2"><td class="serialno-text" style="border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; text-align: center; text-indent: 100px; top: 0px !important; white-space: nowrap;"></td><td id="1_table2_cell_c0_r3" style="border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; top: 0px !important; white-space: nowrap;"></td><td class="dropDownList ddPolicy GJIndent rightAnswer" colspan="1" id="1_table2_cell_c1_r3" rowspan="1" style="background-attachment: initial !important; background-clip: initial !important; background-image: initial !important; background-origin: initial !important; background-position: initial !important; background-repeat: initial !important; background-size: initial !important; border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; text-indent: 15px; top: 0px !important; white-space: nowrap;">Cash<span aria-hidden="true" class="icon-Right small_rd_backg" role="presentation" style="-webkit-font-smoothing: antialiased; border: 0px; font-family: AccountingTool !important; font-variant-east-asian: normal; font-variant-numeric: normal; line-height: 1; margin: 0px; padding: 0px; position: absolute; right: 5px; speak: none; top: 11px; transform: translateY(-50%);"></span><span class="text-hide" style="border: 0px; margin: 0px; padding: 0px; position: absolute; text-indent: -99999px;">selected answer correct</span></td><td class="toggled groupResponse isN styleNumber" colspan="1" id="1_table2_cell_c2_r3" rowspan="1" style="border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; text-align: right; top: 0px !important; white-space: nowrap;" togglehtmlindex="9"><span class="text-hide" style="border: 0px; margin: 0px; padding: 0px; position: absolute; text-align: left; text-indent: -99999px;">not attempted</span></td><td class="toggled groupResponse isN styleNumber rightAnswer" colspan="1" id="1_table2_cell_c3_r3" rowspan="1" style="background-attachment: initial !important; background-clip: initial !important; background-image: initial !important; background-origin: initial !important; background-position: initial !important; background-repeat: initial !important; background-size: initial !important; border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; text-align: right; top: 0px !important; white-space: nowrap;" togglehtmlindex="9">195,700<span aria-hidden="true" class="icon-Right small_rd_backg" role="presentation" style="-webkit-font-smoothing: antialiased; border: 0px; font-family: AccountingTool !important; font-variant-east-asian: normal; font-variant-numeric: normal; line-height: 1; margin: 0px; padding: 0px; position: absolute; right: 5px; speak: none; top: 11px; transform: translateY(-50%);"></span><span class="text-hide" style="border: 0px; margin: 0px; padding: 0px; position: absolute; text-align: left; text-indent: -99999px;">selected answer correct</span></td></tr>
</tbody></table>
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<span style="background-color: #f3f3f3; color: #100000; font-family: "arial"; font-size: 30px;">4.</span><br />
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<span style="font-family: proxima-nova-soft, sans-serif;">Merger Co. has 10 employees, each of whom earns $1,850 per month and has been employed since January 1. FICA Social Security taxes are 6.2% of the first $118,500 paid to each employee, and FICA Medicare taxes are 1.45% of gross pay. FUTA taxes are 0.6% and SUTA taxes are 5.4% of the first $7,000 paid to each employee.</span><br style="font-family: proxima-nova-soft, sans-serif;" /><span style="font-family: proxima-nova-soft, sans-serif;"> </span><br style="font-family: proxima-nova-soft, sans-serif;" /><span style="font-family: proxima-nova-soft, sans-serif;">Prepare the March 31 journal entry to record the March payroll taxes expenses. </span><span style="border: 0px; color: #ed1c24; font-family: proxima-nova-soft, sans-serif; font-stretch: inherit; font-variant-east-asian: inherit; font-variant-numeric: inherit; line-height: inherit; margin: 0px; padding: 0px;"><span style="border: 0px; font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: 700; line-height: inherit; margin: 0px; padding: 0px;">(Round your answers to 2 decimal places.)</span></span><br />
<table class="review" id="holisticTable" style="border-bottom-color: initial; border-bottom-style: initial; border-image: initial; border-left-color: rgb(119, 119, 119); border-left-style: solid; border-right-color: initial; border-right-style: initial; border-spacing: 0px; border-top-color: rgb(119, 119, 119) !important; border-top-style: solid !important; border-width: 1px 0px 0px 1px; color: black; font-family: Verdana; font-size: 13px; font-stretch: inherit; font-variant-east-asian: inherit; font-variant-numeric: inherit; height: 142px; line-height: inherit; margin: -1px 0px 0px; padding: 0px; table-layout: fixed; width: 776px;" summary="Below is listing of entries that have been entered for this requirements." tabindex="0"><colgroup><col class="acol" style="width: 40px;" width="40"></col><col style="width: 85px;" width="85"></col><col style="width: 305px;" width="305"></col><col style="width: 75px;" width="75"></col><col style="width: 75px;" width="75"></col></colgroup><tbody style="border: 0px; margin: 0px; padding: 0px;">
<tr h="26px" style="border: 0px; height: 26px; margin: 0px; padding: 0px;"><th class="styleCenter styleBold serial-no" style="background-color: #79ade5; border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; margin: 0px; overflow: hidden; padding: 0px 3px; text-align: center; width: 84px;">No</th><th class="styleCenter styleBold" style="background-color: #79ade5; border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; margin: 0px; overflow: hidden; padding: 0px 3px; text-align: center; width: auto;">Date</th><th class="styleCenter styleBold" style="background-color: #79ade5; border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; margin: 0px; overflow: hidden; padding: 0px 3px; text-align: center; width: auto;">General Journal</th><th class="styleCenter styleBold" style="background-color: #79ade5; border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; margin: 0px; overflow: hidden; padding: 0px 3px; text-align: center; width: auto;">Debit</th><th class="styleCenter styleBold" style="background-color: #79ade5; border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; margin: 0px; overflow: hidden; padding: 0px 3px; text-align: center; width: auto;">Credit</th></tr>
<tr h="23" style="border: 0px; cursor: pointer; height: 23px; margin: 0px; padding: 0px;" table="1"><td class="serialno-text" style="border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; text-align: center; top: 0px !important; white-space: nowrap;">1</td><td class="styleCenter" colspan="1" id="1_table1_cell_c0_r0" rowspan="1" style="border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; text-align: center; top: 0px !important; white-space: nowrap;">Mar 31</td><td class="dropDownList ddPolicy rightAnswer" colspan="1" id="1_table1_cell_c1_r0" rowspan="1" style="background-attachment: initial !important; background-clip: initial !important; background-image: initial !important; background-origin: initial !important; background-position: initial !important; background-repeat: initial !important; background-size: initial !important; border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; top: 0px !important; white-space: nowrap;">Payroll taxes expense<span aria-hidden="true" class="icon-Right small_rd_backg" role="presentation" style="-webkit-font-smoothing: antialiased; border: 0px; font-family: AccountingTool !important; font-variant-east-asian: normal; font-variant-numeric: normal; line-height: 1; margin: 0px; padding: 0px; position: absolute; right: 5px; speak: none; top: 11px; transform: translateY(-50%);"></span><span class="text-hide" style="border: 0px; margin: 0px; padding: 0px; position: absolute; text-indent: -99999px;">selected answer correct</span></td><td class="toggled groupResponse isN toggled groupResponse toggled groupResponse toggled groupResponse styleNumber toggled groupResponse rightAnswer" colspan="1" id="1_table1_cell_c2_r0" rowspan="1" style="background-attachment: initial !important; background-clip: initial !important; background-image: initial !important; background-origin: initial !important; background-position: initial !important; background-repeat: initial !important; background-size: initial !important; border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; text-align: right; top: 0px !important; white-space: nowrap;" togglehtmlindex="75">2,525.25<span aria-hidden="true" class="icon-Right small_rd_backg" role="presentation" style="-webkit-font-smoothing: antialiased; border: 0px; font-family: AccountingTool !important; font-variant-east-asian: normal; font-variant-numeric: normal; line-height: 1; margin: 0px; padding: 0px; position: absolute; right: 5px; speak: none; top: 11px; transform: translateY(-50%);"></span><span class="text-hide" style="border: 0px; margin: 0px; padding: 0px; position: absolute; text-align: left; text-indent: -99999px;">selected answer correct</span></td><td class="toggled groupResponse isN toggled groupResponse toggled groupResponse toggled groupResponse toggled groupResponse styleNumber" colspan="1" id="1_table1_cell_c3_r0" rowspan="1" style="border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; text-align: right; top: 0px !important; white-space: nowrap;" togglehtmlindex="75"><span class="text-hide" style="border: 0px; margin: 0px; padding: 0px; position: absolute; text-align: left; text-indent: -99999px;">not attempted</span></td></tr>
<tr h="23" style="border: 0px; cursor: pointer; height: 23px; margin: 0px; padding: 0px;" table="1"><td class="serialno-text" style="border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; text-align: center; text-indent: 100px; top: 0px !important; white-space: nowrap;"></td><td id="1_table1_cell_c0_r1" style="border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; top: 0px !important; white-space: nowrap;"></td><td class="dropDownList shuffled groupResponse ddPolicy GJIndent rightAnswer" colspan="1" id="1_table1_cell_c1_r1" rowspan="1" shufflehtmlindex="56" style="background-attachment: initial !important; background-clip: initial !important; background-image: initial !important; background-origin: initial !important; background-position: initial !important; background-repeat: initial !important; background-size: initial !important; border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; text-indent: 15px; top: 0px !important; white-space: nowrap;">FICA—Social sec. taxes payable<span aria-hidden="true" class="icon-Right small_rd_backg" role="presentation" style="-webkit-font-smoothing: antialiased; border: 0px; font-family: AccountingTool !important; font-variant-east-asian: normal; font-variant-numeric: normal; line-height: 1; margin: 0px; padding: 0px; position: absolute; right: 5px; speak: none; top: 11px; transform: translateY(-50%);"></span><span class="text-hide" style="border: 0px; margin: 0px; padding: 0px; position: absolute; text-indent: -99999px;">selected answer correct</span></td><td class="toggled groupResponse shuffled isN styleNumber" colspan="1" id="1_table1_cell_c2_r1" rowspan="1" shufflehtmlindex="56" style="border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; text-align: right; top: 0px !important; white-space: nowrap;" togglehtmlindex="49"><span class="text-hide" style="border: 0px; margin: 0px; padding: 0px; position: absolute; text-align: left; text-indent: -99999px;">not attempted</span></td><td class="toggled groupResponse shuffled isN styleNumber rightAnswer" colspan="1" id="1_table1_cell_c3_r1" rowspan="1" shufflehtmlindex="56" style="background-attachment: initial !important; background-clip: initial !important; background-image: initial !important; background-origin: initial !important; background-position: initial !important; background-repeat: initial !important; background-size: initial !important; border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; text-align: right; top: 0px !important; white-space: nowrap;" togglehtmlindex="49">1,147.00<span aria-hidden="true" class="icon-Right small_rd_backg" role="presentation" style="-webkit-font-smoothing: antialiased; border: 0px; font-family: AccountingTool !important; font-variant-east-asian: normal; font-variant-numeric: normal; line-height: 1; margin: 0px; padding: 0px; position: absolute; right: 5px; speak: none; top: 11px; transform: translateY(-50%);"></span><span class="text-hide" style="border: 0px; margin: 0px; padding: 0px; position: absolute; text-align: left; text-indent: -99999px;">selected answer correct</span></td></tr>
<tr h="23" style="border: 0px; cursor: pointer; height: 23px; margin: 0px; padding: 0px;" table="1"><td class="serialno-text" style="border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; text-align: center; text-indent: 100px; top: 0px !important; white-space: nowrap;"></td><td id="1_table1_cell_c0_r2" style="border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; top: 0px !important; white-space: nowrap;"></td><td class="dropDownList shuffled groupResponse ddPolicy GJIndent rightAnswer" colspan="1" id="1_table1_cell_c1_r2" rowspan="1" shufflehtmlindex="56" style="background-attachment: initial !important; background-clip: initial !important; background-image: initial !important; background-origin: initial !important; background-position: initial !important; background-repeat: initial !important; background-size: initial !important; border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; text-indent: 15px; top: 0px !important; white-space: nowrap;">FICA—Medicare taxes payable<span aria-hidden="true" class="icon-Right small_rd_backg" role="presentation" style="-webkit-font-smoothing: antialiased; border: 0px; font-family: AccountingTool !important; font-variant-east-asian: normal; font-variant-numeric: normal; line-height: 1; margin: 0px; padding: 0px; position: absolute; right: 5px; speak: none; top: 11px; transform: translateY(-50%);"></span><span class="text-hide" style="border: 0px; margin: 0px; padding: 0px; position: absolute; text-indent: -99999px;">selected answer correct</span></td><td class="toggled groupResponse shuffled isN styleNumber" colspan="1" id="1_table1_cell_c2_r2" rowspan="1" shufflehtmlindex="56" style="border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; text-align: right; top: 0px !important; white-space: nowrap;" togglehtmlindex="50"><span class="text-hide" style="border: 0px; margin: 0px; padding: 0px; position: absolute; text-align: left; text-indent: -99999px;">not attempted</span></td><td class="toggled groupResponse shuffled isN styleNumber rightAnswer" colspan="1" id="1_table1_cell_c3_r2" rowspan="1" shufflehtmlindex="56" style="background-attachment: initial !important; background-clip: initial !important; background-image: initial !important; background-origin: initial !important; background-position: initial !important; background-repeat: initial !important; background-size: initial !important; border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; text-align: right; top: 0px !important; white-space: nowrap;" togglehtmlindex="50">268.25<span aria-hidden="true" class="icon-Right small_rd_backg" role="presentation" style="-webkit-font-smoothing: antialiased; border: 0px; font-family: AccountingTool !important; font-variant-east-asian: normal; font-variant-numeric: normal; line-height: 1; margin: 0px; padding: 0px; position: absolute; right: 5px; speak: none; top: 11px; transform: translateY(-50%);"></span><span class="text-hide" style="border: 0px; margin: 0px; padding: 0px; position: absolute; text-align: left; text-indent: -99999px;">selected answer correct</span></td></tr>
<tr h="23" style="border: 0px; cursor: pointer; height: 23px; margin: 0px; padding: 0px;" table="1"><td class="serialno-text" style="border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; text-align: center; text-indent: 100px; top: 0px !important; white-space: nowrap;"></td><td id="1_table1_cell_c0_r3" style="border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; top: 0px !important; white-space: nowrap;"></td><td class="dropDownList shuffled groupResponse ddPolicy GJIndent rightAnswer" colspan="1" id="1_table1_cell_c1_r3" rowspan="1" shufflehtmlindex="56" style="background-attachment: initial !important; background-clip: initial !important; background-image: initial !important; background-origin: initial !important; background-position: initial !important; background-repeat: initial !important; background-size: initial !important; border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; text-indent: 15px; top: 0px !important; white-space: nowrap;">Federal unemployment taxes payable<span aria-hidden="true" class="icon-Right small_rd_backg" role="presentation" style="-webkit-font-smoothing: antialiased; border: 0px; font-family: AccountingTool !important; font-variant-east-asian: normal; font-variant-numeric: normal; line-height: 1; margin: 0px; padding: 0px; position: absolute; right: 5px; speak: none; top: 11px; transform: translateY(-50%);"></span><span class="text-hide" style="border: 0px; margin: 0px; padding: 0px; position: absolute; text-indent: -99999px;">selected answer correct</span></td><td class="toggled groupResponse shuffled isN styleNumber" colspan="1" id="1_table1_cell_c2_r3" rowspan="1" shufflehtmlindex="56" style="border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; text-align: right; top: 0px !important; white-space: nowrap;" togglehtmlindex="51"><span class="text-hide" style="border: 0px; margin: 0px; padding: 0px; position: absolute; text-align: left; text-indent: -99999px;">not attempted</span></td><td class="toggled groupResponse shuffled isN styleNumber rightAnswer" colspan="1" id="1_table1_cell_c3_r3" rowspan="1" shufflehtmlindex="56" style="background-attachment: initial !important; background-clip: initial !important; background-image: initial !important; background-origin: initial !important; background-position: initial !important; background-repeat: initial !important; background-size: initial !important; border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; text-align: right; top: 0px !important; white-space: nowrap;" togglehtmlindex="51">111.00<span aria-hidden="true" class="icon-Right small_rd_backg" role="presentation" style="-webkit-font-smoothing: antialiased; border: 0px; font-family: AccountingTool !important; font-variant-east-asian: normal; font-variant-numeric: normal; line-height: 1; margin: 0px; padding: 0px; position: absolute; right: 5px; speak: none; top: 11px; transform: translateY(-50%);"></span><span class="text-hide" style="border: 0px; margin: 0px; padding: 0px; position: absolute; text-align: left; text-indent: -99999px;">selected answer correct</span></td></tr>
<tr h="23" style="border: 0px; cursor: pointer; height: 23px; margin: 0px; padding: 0px;" table="1"><td class="serialno-text" style="border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; text-align: center; text-indent: 100px; top: 0px !important; white-space: nowrap;"></td><td id="1_table1_cell_c0_r4" style="border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; top: 0px !important; white-space: nowrap;"></td><td class="dropDownList shuffled groupResponse ddPolicy GJIndent rightAnswer" colspan="1" id="1_table1_cell_c1_r4" rowspan="1" shufflehtmlindex="56" style="background-attachment: initial !important; background-clip: initial !important; background-image: initial !important; background-origin: initial !important; background-position: initial !important; background-repeat: initial !important; background-size: initial !important; border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; text-indent: 15px; top: 0px !important; white-space: nowrap;">State unemployment taxes payable<span aria-hidden="true" class="icon-Right small_rd_backg" role="presentation" style="-webkit-font-smoothing: antialiased; border: 0px; font-family: AccountingTool !important; font-variant-east-asian: normal; font-variant-numeric: normal; line-height: 1; margin: 0px; padding: 0px; position: absolute; right: 5px; speak: none; top: 11px; transform: translateY(-50%);"></span><span class="text-hide" style="border: 0px; margin: 0px; padding: 0px; position: absolute; text-indent: -99999px;">selected answer correct</span></td><td class="toggled groupResponse shuffled isN styleNumber" colspan="1" id="1_table1_cell_c2_r4" rowspan="1" shufflehtmlindex="56" style="border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; text-align: right; top: 0px !important; white-space: nowrap;" togglehtmlindex="52"><span class="text-hide" style="border: 0px; margin: 0px; padding: 0px; position: absolute; text-align: left; text-indent: -99999px;">not attempted</span></td><td class="toggled groupResponse shuffled isN styleNumber rightAnswer" colspan="1" id="1_table1_cell_c3_r4" rowspan="1" shufflehtmlindex="56" style="background-attachment: initial !important; background-clip: initial !important; background-image: initial !important; background-origin: initial !important; background-position: initial !important; background-repeat: initial !important; background-size: initial !important; border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; text-align: right; top: 0px !important; white-space: nowrap;" togglehtmlindex="52">999.00<span aria-hidden="true" class="icon-Right small_rd_backg" role="presentation" style="-webkit-font-smoothing: antialiased; border: 0px; font-family: AccountingTool !important; font-variant-east-asian: normal; font-variant-numeric: normal; line-height: 1; margin: 0px; padding: 0px; position: absolute; right: 5px; speak: none; top: 11px; transform: translateY(-50%);"></span><span class="text-hide" style="border: 0px; margin: 0px; padding: 0px; position: absolute; text-align: left; text-indent: -99999px;">selected answer correct</span></td></tr>
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<span style="background-color: #f3f3f3; color: #100000; font-family: "arial"; font-size: 30px;">5.</span><br />
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<span style="font-family: proxima-nova-soft, sans-serif;">Noura Company offers an annual bonus to employees if the company meets certain net income goals. Prepare the journal entry to record a $16,000 bonus owed to its workers (to be shared equally) at calendar year-end.</span><br />
<table class="review" id="holisticTable" style="border-bottom-color: initial; border-bottom-style: initial; border-image: initial; border-left-color: rgb(119, 119, 119); border-left-style: solid; border-right-color: initial; border-right-style: initial; border-spacing: 0px; border-top-color: rgb(119, 119, 119) !important; border-top-style: solid !important; border-width: 1px 0px 0px 1px; color: black; font-family: Verdana; font-size: 13px; font-stretch: inherit; font-variant-east-asian: inherit; font-variant-numeric: inherit; height: 76px; line-height: inherit; margin: -1px 0px 0px; padding: 0px; table-layout: fixed; width: 776px;" summary="Below is listing of entries that have been entered for this requirements." tabindex="0"><colgroup><col class="acol" style="width: 40px;" width="40"></col><col style="width: 85px;" width="85"></col><col style="width: 305px;" width="305"></col><col style="width: 75px;" width="75"></col><col style="width: 75px;" width="75"></col></colgroup><tbody style="border: 0px; margin: 0px; padding: 0px;">
<tr h="26px" style="border: 0px; height: 26px; margin: 0px; padding: 0px;"><th class="styleCenter styleBold serial-no" style="background-color: #79ade5; border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; margin: 0px; overflow: hidden; padding: 0px 3px; text-align: center; width: 84px;">No</th><th class="styleCenter styleBold" style="background-color: #79ade5; border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; margin: 0px; overflow: hidden; padding: 0px 3px; text-align: center; width: auto;">Date</th><th class="styleCenter styleBold" style="background-color: #79ade5; border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; margin: 0px; overflow: hidden; padding: 0px 3px; text-align: center; width: auto;">General Journal</th><th class="styleCenter styleBold" style="background-color: #79ade5; border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; margin: 0px; overflow: hidden; padding: 0px 3px; text-align: center; width: auto;">Debit</th><th class="styleCenter styleBold" style="background-color: #79ade5; border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; margin: 0px; overflow: hidden; padding: 0px 3px; text-align: center; width: auto;">Credit</th></tr>
<tr h="25" style="border: 0px; cursor: pointer; height: 25px; margin: 0px; padding: 0px;" table="1"><td class="serialno-text" style="border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; text-align: center; top: 0px !important; white-space: nowrap;">1</td><td class="styleCenter" colspan="1" id="1_table1_cell_c0_r0" rowspan="1" style="border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; text-align: center; top: 0px !important; white-space: nowrap;">Dec 31</td><td class="dropDownList ddPolicy rightAnswer" colspan="1" id="1_table1_cell_c1_r0" rowspan="1" style="background-attachment: initial !important; background-clip: initial !important; background-image: initial !important; background-origin: initial !important; background-position: initial !important; background-repeat: initial !important; background-size: initial !important; border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; top: 0px !important; white-space: nowrap;">Employee bonus expense<span aria-hidden="true" class="icon-Right small_rd_backg" role="presentation" style="-webkit-font-smoothing: antialiased; border: 0px; font-family: AccountingTool !important; font-variant-east-asian: normal; font-variant-numeric: normal; line-height: 1; margin: 0px; padding: 0px; position: absolute; right: 5px; speak: none; top: 12px; transform: translateY(-50%);"></span><span class="text-hide" style="border: 0px; margin: 0px; padding: 0px; position: absolute; text-indent: -99999px;">selected answer correct</span></td><td class="toggled groupResponse isN styleNumber toggled groupResponse rightAnswer" colspan="1" id="1_table1_cell_c2_r0" rowspan="1" style="background-attachment: initial !important; background-clip: initial !important; background-image: initial !important; background-origin: initial !important; background-position: initial !important; background-repeat: initial !important; background-size: initial !important; border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; text-align: right; top: 0px !important; white-space: nowrap;" togglehtmlindex="60">16,000<span aria-hidden="true" class="icon-Right small_rd_backg" role="presentation" style="-webkit-font-smoothing: antialiased; border: 0px; font-family: AccountingTool !important; font-variant-east-asian: normal; font-variant-numeric: normal; line-height: 1; margin: 0px; padding: 0px; position: absolute; right: 5px; speak: none; top: 12px; transform: translateY(-50%);"></span><span class="text-hide" style="border: 0px; margin: 0px; padding: 0px; position: absolute; text-align: left; text-indent: -99999px;">selected answer correct</span></td><td class="toggled groupResponse isN toggled groupResponse styleNumber" colspan="1" id="1_table1_cell_c3_r0" rowspan="1" style="border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; text-align: right; top: 0px !important; white-space: nowrap;" togglehtmlindex="60"><span class="text-hide" style="border: 0px; margin: 0px; padding: 0px; position: absolute; text-align: left; text-indent: -99999px;">not attempted</span></td></tr>
<tr h="24" style="border: 0px; cursor: pointer; height: 24px; margin: 0px; padding: 0px;" table="1"><td class="serialno-text" style="border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; text-align: center; text-indent: 100px; top: 0px !important; white-space: nowrap;"></td><td id="1_table1_cell_c0_r1" style="border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; top: 0px !important; white-space: nowrap;"></td><td class="dropDownList ddPolicy GJIndent rightAnswer" colspan="1" id="1_table1_cell_c1_r1" rowspan="1" style="background-attachment: initial !important; background-clip: initial !important; background-image: initial !important; background-origin: initial !important; background-position: initial !important; background-repeat: initial !important; background-size: initial !important; border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; text-indent: 15px; top: 0px !important; white-space: nowrap;">Bonus payable<span aria-hidden="true" class="icon-Right small_rd_backg" role="presentation" style="-webkit-font-smoothing: antialiased; border: 0px; font-family: AccountingTool !important; font-variant-east-asian: normal; font-variant-numeric: normal; line-height: 1; margin: 0px; padding: 0px; position: absolute; right: 5px; speak: none; top: 11.5px; transform: translateY(-50%);"></span><span class="text-hide" style="border: 0px; margin: 0px; padding: 0px; position: absolute; text-indent: -99999px;">selected answer correct</span></td><td class="toggled groupResponse isN styleNumber" colspan="1" id="1_table1_cell_c2_r1" rowspan="1" style="border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; text-align: right; top: 0px !important; white-space: nowrap;" togglehtmlindex="49"><span class="text-hide" style="border: 0px; margin: 0px; padding: 0px; position: absolute; text-align: left; text-indent: -99999px;">not attempted</span></td><td class="toggled groupResponse isN styleNumber rightAnswer" colspan="1" id="1_table1_cell_c3_r1" rowspan="1" style="background-attachment: initial !important; background-clip: initial !important; background-image: initial !important; background-origin: initial !important; background-position: initial !important; background-repeat: initial !important; background-size: initial !important; border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; text-align: right; top: 0px !important; white-space: nowrap;" togglehtmlindex="49">16,000<span aria-hidden="true" class="icon-Right small_rd_backg" role="presentation" style="-webkit-font-smoothing: antialiased; border: 0px; font-family: AccountingTool !important; font-variant-east-asian: normal; font-variant-numeric: normal; line-height: 1; margin: 0px; padding: 0px; position: absolute; right: 5px; speak: none; top: 11.5px; transform: translateY(-50%);"></span><span class="text-hide" style="border: 0px; margin: 0px; padding: 0px; position: absolute; text-align: left; text-indent: -99999px;">selected answer correct</span></td></tr>
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<span style="background-color: #f3f3f3; color: #100000; font-family: "arial"; font-size: 30px;">6.</span><br />
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<span style="font-family: proxima-nova-soft, sans-serif;">On September 11, 2016, Home Store sells a mower for $420 with a one-year warranty that covers parts. Warranty expense is estimated at 6% of sales. On July 24, 2017, the mower is brought in for repairs covered under the warranty requiring $29 in materials taken from the Repair Parts Inventory.</span><br style="font-family: proxima-nova-soft, sans-serif;" /><span style="font-family: proxima-nova-soft, sans-serif;"> </span><br style="font-family: proxima-nova-soft, sans-serif;" /><span style="font-family: proxima-nova-soft, sans-serif;">Prepare the September 11, 2016, entry to record the mower sale, and the July 24, 2017, entry to record the warranty repairs. </span><span style="border: 0px; color: #ed1c24; font-family: proxima-nova-soft, sans-serif; font-stretch: inherit; font-variant-east-asian: inherit; font-variant-numeric: inherit; line-height: inherit; margin: 0px; padding: 0px;"><span style="border: 0px; font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: 700; line-height: inherit; margin: 0px; padding: 0px;">(Round your answers to 2 decimal places.)</span></span><br />
<table class="review" id="holisticTable" style="border-bottom-color: initial; border-bottom-style: initial; border-image: initial; border-left-color: rgb(119, 119, 119); border-left-style: solid; border-right-color: initial; border-right-style: initial; border-spacing: 0px; border-top-color: rgb(119, 119, 119) !important; border-top-style: solid !important; border-width: 1px 0px 0px 1px; color: black; font-family: Verdana; font-size: 13px; font-stretch: inherit; font-variant-east-asian: inherit; font-variant-numeric: inherit; height: 211px; line-height: inherit; margin: -1px 0px 0px; padding: 0px; table-layout: fixed; width: 776px;" summary="Below is listing of entries that have been entered for this requirements." tabindex="0"><colgroup><col class="acol" style="width: 40px;" width="40"></col><col style="width: 85px;" width="85"></col><col style="width: 305px;" width="305"></col><col style="width: 75px;" width="75"></col><col style="width: 75px;" width="75"></col></colgroup><tbody style="border: 0px; margin: 0px; padding: 0px;">
<tr h="26px" style="border: 0px; height: 26px; margin: 0px; padding: 0px;"><th class="styleCenter styleBold serial-no" style="background-color: #79ade5; border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; margin: 0px; overflow: hidden; padding: 0px 3px; text-align: center; width: 84px;">No</th><th class="styleCenter styleBold" style="background-color: #79ade5; border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; margin: 0px; overflow: hidden; padding: 0px 3px; text-align: center; width: auto;">Date</th><th class="styleCenter styleBold" style="background-color: #79ade5; border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; margin: 0px; overflow: hidden; padding: 0px 3px; text-align: center; width: auto;">General Journal</th><th class="styleCenter styleBold" style="background-color: #79ade5; border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; margin: 0px; overflow: hidden; padding: 0px 3px; text-align: center; width: auto;">Debit</th><th class="styleCenter styleBold" style="background-color: #79ade5; border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; margin: 0px; overflow: hidden; padding: 0px 3px; text-align: center; width: auto;">Credit</th></tr>
<tr h="23" style="border: 0px; cursor: pointer; height: 23px; margin: 0px; padding: 0px;" table="1"><td class="serialno-text" style="border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; text-align: center; top: 0px !important; white-space: nowrap;">1</td><td class="styleCenter" colspan="1" id="1_table1_cell_c0_r0" rowspan="1" style="border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; text-align: center; top: 0px !important; white-space: nowrap;">Sep 11, 2016</td><td class="dropDownList ddPolicy rightAnswer" colspan="1" id="1_table1_cell_c1_r0" rowspan="1" style="background-attachment: initial !important; background-clip: initial !important; background-image: initial !important; background-origin: initial !important; background-position: initial !important; background-repeat: initial !important; background-size: initial !important; border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; top: 0px !important; white-space: nowrap;">Cash<span aria-hidden="true" class="icon-Right small_rd_backg" role="presentation" style="-webkit-font-smoothing: antialiased; border: 0px; font-family: AccountingTool !important; font-variant-east-asian: normal; font-variant-numeric: normal; line-height: 1; margin: 0px; padding: 0px; position: absolute; right: 5px; speak: none; top: 11px; transform: translateY(-50%);"></span><span class="text-hide" style="border: 0px; margin: 0px; padding: 0px; position: absolute; text-indent: -99999px;">selected answer correct</span></td><td class="toggled groupResponse isN toggled groupResponse styleNumber rightAnswer" colspan="1" id="1_table1_cell_c2_r0" rowspan="1" style="background-attachment: initial !important; background-clip: initial !important; background-image: initial !important; background-origin: initial !important; background-position: initial !important; background-repeat: initial !important; background-size: initial !important; border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; text-align: right; top: 0px !important; white-space: nowrap;" togglehtmlindex="80">420.00<span aria-hidden="true" class="icon-Right small_rd_backg" role="presentation" style="-webkit-font-smoothing: antialiased; border: 0px; font-family: AccountingTool !important; font-variant-east-asian: normal; font-variant-numeric: normal; line-height: 1; margin: 0px; padding: 0px; position: absolute; right: 5px; speak: none; top: 11px; transform: translateY(-50%);"></span><span class="text-hide" style="border: 0px; margin: 0px; padding: 0px; position: absolute; text-align: left; text-indent: -99999px;">selected answer correct</span></td><td class="toggled groupResponse isN toggled groupResponse styleNumber" colspan="1" id="1_table1_cell_c3_r0" rowspan="1" style="border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; text-align: right; top: 0px !important; white-space: nowrap;" togglehtmlindex="80"><span class="text-hide" style="border: 0px; margin: 0px; padding: 0px; position: absolute; text-align: left; text-indent: -99999px;">not attempted</span></td></tr>
<tr h="23" style="border: 0px; cursor: pointer; height: 23px; margin: 0px; padding: 0px;" table="1"><td class="serialno-text" style="border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; text-align: center; text-indent: 100px; top: 0px !important; white-space: nowrap;"></td><td id="1_table1_cell_c0_r1" style="border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; top: 0px !important; white-space: nowrap;"></td><td class="dropDownList ddPolicy GJIndent rightAnswer" colspan="1" id="1_table1_cell_c1_r1" rowspan="1" style="background-attachment: initial !important; background-clip: initial !important; background-image: initial !important; background-origin: initial !important; background-position: initial !important; background-repeat: initial !important; background-size: initial !important; border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; text-indent: 15px; top: 0px !important; white-space: nowrap;">Sales<span aria-hidden="true" class="icon-Right small_rd_backg" role="presentation" style="-webkit-font-smoothing: antialiased; border: 0px; font-family: AccountingTool !important; font-variant-east-asian: normal; font-variant-numeric: normal; line-height: 1; margin: 0px; padding: 0px; position: absolute; right: 5px; speak: none; top: 11px; transform: translateY(-50%);"></span><span class="text-hide" style="border: 0px; margin: 0px; padding: 0px; position: absolute; text-indent: -99999px;">selected answer correct</span></td><td class="toggled groupResponse isN styleNumber" colspan="1" id="1_table1_cell_c2_r1" rowspan="1" style="border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; text-align: right; top: 0px !important; white-space: nowrap;" togglehtmlindex="63"><span class="text-hide" style="border: 0px; margin: 0px; padding: 0px; position: absolute; text-align: left; text-indent: -99999px;">not attempted</span></td><td class="toggled groupResponse isN styleNumber rightAnswer" colspan="1" id="1_table1_cell_c3_r1" rowspan="1" style="background-attachment: initial !important; background-clip: initial !important; background-image: initial !important; background-origin: initial !important; background-position: initial !important; background-repeat: initial !important; background-size: initial !important; border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; text-align: right; top: 0px !important; white-space: nowrap;" togglehtmlindex="63">420.00<span aria-hidden="true" class="icon-Right small_rd_backg" role="presentation" style="-webkit-font-smoothing: antialiased; border: 0px; font-family: AccountingTool !important; font-variant-east-asian: normal; font-variant-numeric: normal; line-height: 1; margin: 0px; padding: 0px; position: absolute; right: 5px; speak: none; top: 11px; transform: translateY(-50%);"></span><span class="text-hide" style="border: 0px; margin: 0px; padding: 0px; position: absolute; text-align: left; text-indent: -99999px;">selected answer correct</span></td></tr>
<tr class="second-row" h="23" style="border: 0px; height: 23px; margin: 0px; padding: 0px;"><td style="border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; top: 0px !important; white-space: nowrap;"></td><td style="border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; top: 0px !important; white-space: nowrap;"></td><td style="border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; top: 0px !important; white-space: nowrap;"></td><td style="border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; top: 0px !important; white-space: nowrap;"></td><td style="border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; top: 0px !important; white-space: nowrap;"></td></tr>
<tr h="23" style="border: 0px; cursor: pointer; height: 23px; margin: 0px; padding: 0px;" table="2"><td class="serialno-text" style="border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; text-align: center; top: 0px !important; white-space: nowrap;">2</td><td class="styleCenter" colspan="1" id="1_table2_cell_c0_r0" rowspan="1" style="border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; text-align: center; top: 0px !important; white-space: nowrap;">Sep 11, 2016</td><td class="dropDownList ddPolicy rightAnswer" colspan="1" id="1_table2_cell_c1_r0" rowspan="1" style="background-attachment: initial !important; background-clip: initial !important; background-image: initial !important; background-origin: initial !important; background-position: initial !important; background-repeat: initial !important; background-size: initial !important; border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; top: 0px !important; white-space: nowrap;">Warranty expense<span aria-hidden="true" class="icon-Right small_rd_backg" role="presentation" style="-webkit-font-smoothing: antialiased; border: 0px; font-family: AccountingTool !important; font-variant-east-asian: normal; font-variant-numeric: normal; line-height: 1; margin: 0px; padding: 0px; position: absolute; right: 5px; speak: none; top: 11px; transform: translateY(-50%);"></span><span class="text-hide" style="border: 0px; margin: 0px; padding: 0px; position: absolute; text-indent: -99999px;">selected answer correct</span></td><td class="toggled groupResponse isN styleNumber rightAnswer" colspan="1" id="1_table2_cell_c2_r0" rowspan="1" style="background-attachment: initial !important; background-clip: initial !important; background-image: initial !important; background-origin: initial !important; background-position: initial !important; background-repeat: initial !important; background-size: initial !important; border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; text-align: right; top: 0px !important; white-space: nowrap;" togglehtmlindex="68">25.20<span aria-hidden="true" class="icon-Right small_rd_backg" role="presentation" style="-webkit-font-smoothing: antialiased; border: 0px; font-family: AccountingTool !important; font-variant-east-asian: normal; font-variant-numeric: normal; line-height: 1; margin: 0px; padding: 0px; position: absolute; right: 5px; speak: none; top: 11px; transform: translateY(-50%);"></span><span class="text-hide" style="border: 0px; margin: 0px; padding: 0px; position: absolute; text-align: left; text-indent: -99999px;">selected answer correct</span></td><td class="toggled groupResponse isN styleNumber" colspan="1" id="1_table2_cell_c3_r0" rowspan="1" style="border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; text-align: right; top: 0px !important; white-space: nowrap;" togglehtmlindex="68"><span class="text-hide" style="border: 0px; margin: 0px; padding: 0px; position: absolute; text-align: left; text-indent: -99999px;">not attempted</span></td></tr>
<tr h="23" style="border: 0px; cursor: pointer; height: 23px; margin: 0px; padding: 0px;" table="2"><td class="serialno-text" style="border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; text-align: center; text-indent: 100px; top: 0px !important; white-space: nowrap;"></td><td id="1_table2_cell_c0_r1" style="border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; top: 0px !important; white-space: nowrap;"></td><td class="dropDownList ddPolicy GJIndent rightAnswer" colspan="1" id="1_table2_cell_c1_r1" rowspan="1" style="background-attachment: initial !important; background-clip: initial !important; background-image: initial !important; background-origin: initial !important; background-position: initial !important; background-repeat: initial !important; background-size: initial !important; border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; text-indent: 15px; top: 0px !important; white-space: nowrap;">Estimated warranty liability<span aria-hidden="true" class="icon-Right small_rd_backg" role="presentation" style="-webkit-font-smoothing: antialiased; border: 0px; font-family: AccountingTool !important; font-variant-east-asian: normal; font-variant-numeric: normal; line-height: 1; margin: 0px; padding: 0px; position: absolute; right: 5px; speak: none; top: 11px; transform: translateY(-50%);"></span><span class="text-hide" style="border: 0px; margin: 0px; padding: 0px; position: absolute; text-indent: -99999px;">selected answer correct</span></td><td class="toggled groupResponse isN styleNumber" colspan="1" id="1_table2_cell_c2_r1" rowspan="1" style="border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; text-align: right; top: 0px !important; white-space: nowrap;" togglehtmlindex="69"><span class="text-hide" style="border: 0px; margin: 0px; padding: 0px; position: absolute; text-align: left; text-indent: -99999px;">not attempted</span></td><td class="toggled groupResponse isN styleNumber rightAnswer" colspan="1" id="1_table2_cell_c3_r1" rowspan="1" style="background-attachment: initial !important; background-clip: initial !important; background-image: initial !important; background-origin: initial !important; background-position: initial !important; background-repeat: initial !important; background-size: initial !important; border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; text-align: right; top: 0px !important; white-space: nowrap;" togglehtmlindex="69">25.20<span aria-hidden="true" class="icon-Right small_rd_backg" role="presentation" style="-webkit-font-smoothing: antialiased; border: 0px; font-family: AccountingTool !important; font-variant-east-asian: normal; font-variant-numeric: normal; line-height: 1; margin: 0px; padding: 0px; position: absolute; right: 5px; speak: none; top: 11px; transform: translateY(-50%);"></span><span class="text-hide" style="border: 0px; margin: 0px; padding: 0px; position: absolute; text-align: left; text-indent: -99999px;">selected answer correct</span></td></tr>
<tr class="second-row" h="23" style="border: 0px; height: 23px; margin: 0px; padding: 0px;"><td style="border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; top: 0px !important; white-space: nowrap;"></td><td style="border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; top: 0px !important; white-space: nowrap;"></td><td style="border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; top: 0px !important; white-space: nowrap;"></td><td style="border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; top: 0px !important; white-space: nowrap;"></td><td style="border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; top: 0px !important; white-space: nowrap;"></td></tr>
<tr h="23" style="border: 0px; cursor: pointer; height: 23px; margin: 0px; padding: 0px;" table="3"><td class="serialno-text" style="border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; text-align: center; top: 0px !important; white-space: nowrap;">3</td><td class="styleCenter" colspan="1" id="1_table3_cell_c0_r0" rowspan="1" style="border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; height: 23px; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; text-align: center; top: 0px !important; white-space: nowrap;">Jul 24, 2017</td><td class="dropDownList ddPolicy rightAnswer" colspan="1" id="1_table3_cell_c1_r0" rowspan="1" style="background-attachment: initial !important; background-clip: initial !important; background-image: initial !important; background-origin: initial !important; background-position: initial !important; background-repeat: initial !important; background-size: initial !important; border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; height: 23px; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; top: 0px !important; white-space: nowrap;">Estimated warranty liability<span aria-hidden="true" class="icon-Right small_rd_backg" role="presentation" style="-webkit-font-smoothing: antialiased; border: 0px; font-family: AccountingTool !important; font-variant-east-asian: normal; font-variant-numeric: normal; line-height: 1; margin: 0px; padding: 0px; position: absolute; right: 5px; speak: none; top: 11px; transform: translateY(-50%);"></span><span class="text-hide" style="border: 0px; margin: 0px; padding: 0px; position: absolute; text-indent: -99999px;">selected answer correct</span></td><td class="toggled groupResponse styleNumber toggled groupResponse rightAnswer" colspan="1" id="1_table3_cell_c2_r0" rowspan="1" style="background-attachment: initial !important; background-clip: initial !important; background-image: initial !important; background-origin: initial !important; background-position: initial !important; background-repeat: initial !important; background-size: initial !important; border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; height: 23px; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; text-align: right; top: 0px !important; white-space: nowrap;" togglehtmlindex="82">29.00<span aria-hidden="true" class="icon-Right small_rd_backg" role="presentation" style="-webkit-font-smoothing: antialiased; border: 0px; font-family: AccountingTool !important; font-variant-east-asian: normal; font-variant-numeric: normal; line-height: 1; margin: 0px; padding: 0px; position: absolute; right: 5px; speak: none; top: 11px; transform: translateY(-50%);"></span><span class="text-hide" style="border: 0px; margin: 0px; padding: 0px; position: absolute; text-align: left; text-indent: -99999px;">selected answer correct</span></td><td class="toggled groupResponse toggled groupResponse styleNumber" colspan="1" id="1_table3_cell_c3_r0" rowspan="1" style="border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; height: 23px; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; text-align: right; top: 0px !important; white-space: nowrap;" togglehtmlindex="82"><span class="text-hide" style="border: 0px; margin: 0px; padding: 0px; position: absolute; text-align: left; text-indent: -99999px;">not attempted</span></td></tr>
<tr h="23" style="border: 0px; cursor: pointer; height: 23px; margin: 0px; padding: 0px;" table="3"><td class="serialno-text" style="border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; text-align: center; text-indent: 100px; top: 0px !important; white-space: nowrap;"></td><td id="1_table3_cell_c0_r1" style="border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; top: 0px !important; white-space: nowrap;"></td><td class="dropDownList GJIndent ddPolicy GJIndent rightAnswer" colspan="1" id="1_table3_cell_c1_r1" rowspan="1" style="background-attachment: initial !important; background-clip: initial !important; background-image: initial !important; background-origin: initial !important; background-position: initial !important; background-repeat: initial !important; background-size: initial !important; border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; height: 23px; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; text-indent: 15px; top: 0px !important; white-space: nowrap;">Repair parts inventory<span aria-hidden="true" class="icon-Right small_rd_backg" role="presentation" style="-webkit-font-smoothing: antialiased; border: 0px; font-family: AccountingTool !important; font-variant-east-asian: normal; font-variant-numeric: normal; line-height: 1; margin: 0px; padding: 0px; position: absolute; right: 5px; speak: none; top: 11px; transform: translateY(-50%);"></span><span class="text-hide" style="border: 0px; margin: 0px; padding: 0px; position: absolute; text-indent: -99999px;">selected answer correct</span></td><td class="toggled groupResponse styleNumber" colspan="1" id="1_table3_cell_c2_r1" rowspan="1" style="border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; height: 23px; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; text-align: right; top: 0px !important; white-space: nowrap;" togglehtmlindex="49"><span class="text-hide" style="border: 0px; margin: 0px; padding: 0px; position: absolute; text-align: left; text-indent: -99999px;">not attempted</span></td><td class="toggled groupResponse styleNumber rightAnswer" colspan="1" id="1_table3_cell_c3_r1" rowspan="1" style="background-attachment: initial !important; background-clip: initial !important; background-image: initial !important; background-origin: initial !important; background-position: initial !important; background-repeat: initial !important; background-size: initial !important; border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; height: 23px; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; text-align: right; top: 0px !important; white-space: nowrap;" togglehtmlindex="49">29.00<span aria-hidden="true" class="icon-Right small_rd_backg" role="presentation" style="-webkit-font-smoothing: antialiased; border: 0px; font-family: AccountingTool !important; font-variant-east-asian: normal; font-variant-numeric: normal; line-height: 1; margin: 0px; padding: 0px; position: absolute; right: 5px; speak: none; top: 11px; transform: translateY(-50%);"></span><span class="text-hide" style="border: 0px; margin: 0px; padding: 0px; position: absolute; text-align: left; text-indent: -99999px;">selected answer correct</span></td></tr>
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<span style="background-color: #f3f3f3; color: #100000; font-family: "arial"; font-size: 30px;">7.</span><br />
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The payroll records of Speedy Software show the following information about Marsha Gottschalk, an employee, for the weekly pay period ending September 30, 2017. Gottschalk is single and claims one allowance. Compute her Social Security tax (6.2%), Medicare tax (1.45%), federal income tax withholding, state income tax (1.0%), and net pay for the current pay period. (Use the withholding table in <span style="border: 0px; color: black; font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px;"><span style="border: 0px; font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: 700; line-height: inherit; margin: 0px; padding: 0px;"><a href="http://lectures.mhhe.com/connect/0077632745/Exhibit%2011A.6.jpg" style="-webkit-tap-highlight-color: transparent; border: 0px; color: #3975b9; font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; outline: 0px; padding: 0px;" target="_blank">Exhibit 11A.6</a></span>)</span> <span style="border: 0px; font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: 700; line-height: inherit; margin: 0px; padding: 0px;"><span style="border: 0px; color: red; font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px;">(Round your final answers to 2 decimal places.)</span></span></div>
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<table cellpadding="0" cellspacing="0" style="color: #252525; font-family: monospace; font-size: inherit; font-stretch: inherit; font-variant-east-asian: inherit; font-variant-numeric: inherit; line-height: inherit; margin: 0px; padding: 0px; width: 447pxpx;"><tbody style="font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px;">
<tr style="background: rgb(215, 220, 230); font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px;"><td style="font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px; vertical-align: middle;"> </td><td style="font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px; vertical-align: middle;"> </td><td style="font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px; text-align: right; vertical-align: middle;"> </td></tr>
<tr style="font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px;"><td style="font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px 0px 0px 15px; vertical-align: middle;" width="410px">Total (gross) earnings for current pay period</td><td style="font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px; text-align: right; vertical-align: middle;" width="7px">$</td><td style="font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px 15px 0px 0px; text-align: right; vertical-align: middle;" width="30px">670</td></tr>
<tr style="background: rgb(247, 247, 247); font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px;"><td style="font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px 0px 0px 15px; vertical-align: middle;">Cumulative earnings of previous pay periods</td><td style="font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px; text-align: right; vertical-align: middle;">$</td><td style="font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px 15px 0px 0px; text-align: right; vertical-align: middle;">8,710</td></tr>
<tr style="font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px;"><td colspan="3" style="font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px; vertical-align: middle;"><hr align="left" color="#CDD4E0" size="5" />
<table border="0" cellpadding="0" cellspacing="0" class="tableControl" id="tableControl_0_0" style="border-spacing: 0px; border: none !important; color: black; font-family: Verdana; font-size: 13px; font-stretch: inherit; font-variant-east-asian: inherit; font-variant-numeric: inherit; line-height: inherit; margin: 0px; padding: 0px;"><tbody style="border: 0px; margin: 0px; padding: 0px;">
<tr style="border: 0px; margin: 0px; padding: 0px;"><td class="barTop" style="border: 0px; margin: 0px; padding: 0px; width: 0px;"></td></tr>
<tr style="border: 0px; margin: 0px; padding: 0px;"><td class="barLeft" style="border: 0px; margin: 0px; padding: 0px; vertical-align: top;"></td><td class="sheetPane" style="border: 0px; margin: 0px; padding: 0px; vertical-align: top; width: 405px;"><div class="jSheetEditPane" id="jSheetEditPane_0_0" style="background-image: none !important; border: 0px; margin: 0px; padding: 0px !important; position: relative !important; width: 405px;">
<table border="1px" cellpadding="0" cellspacing="0" class="jSheet ui-widget-content table-scratch review" id="jSheet_0_0" style="background-attachment: initial; background-clip: initial; background-image: none !important; background-origin: initial; background-position: initial; background-repeat: initial; background-size: initial; border-color: rgb(119, 119, 119); border-image: initial; border-spacing: 0px !important; border-style: solid; border-width: 1px 0px 0px 1px !important; color: #222222; cursor: cell; empty-cells: show; font-family: Arial; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; height: auto !important; line-height: inherit; margin: 0px; overflow: visible; padding: 0px; position: relative !important; table-layout: fixed;" tabindex="1"><colgroup><col style="border: none !important; width: 200px;" width="200"></col><col style="border: none !important; width: 60px;" width="60"></col><col style="border: none !important; width: 84px;" width="84"></col></colgroup><tbody style="border-image: initial; border-style: initial; border-width: 0px; color: inherit !important; margin: 0px; padding: 0px;">
<tr h="23" style="background-color: transparent; border-image: initial; border-style: solid !important; border-width: 0px !important; color: inherit !important; height: 23px; margin: 0px; padding: 0px !important;"><td class="td-readOnly" colspan="1" id="0_table0_cell_c0_r0" rowspan="1" style="background-color: #79ade5; border-color: inherit; border-image: initial; border-style: solid; border-width: 0px 1px 1px 0px; box-sizing: border-box; color: inherit; font-size: 1em; left: 0px !important; margin: 0px !important; min-width: 0px !important; padding: 0px 3px; position: relative; top: 0px !important; white-space: pre-wrap;"></td><td class="td-readOnly" colspan="1" id="0_table0_cell_c1_r0" rowspan="1" style="background-color: #79ade5; border-color: inherit; border-image: initial; border-style: solid; border-width: 0px 1px 1px 0px; box-sizing: border-box; color: inherit; font-size: 1em; left: 0px !important; margin: 0px !important; min-width: 0px !important; padding: 0px 3px; position: relative; top: 0px !important; white-space: pre-wrap;"></td><td class="td-readOnly" colspan="1" id="0_table0_cell_c2_r0" rowspan="1" style="background-color: #79ade5; border-color: inherit; border-image: initial; border-style: solid; border-width: 0px 1px 1px 0px; box-sizing: border-box; color: inherit; font-size: 1em; left: 0px !important; margin: 0px !important; min-width: 0px !important; padding: 0px 3px; position: relative; top: 0px !important; white-space: pre-wrap;"></td></tr>
<tr h="23" style="background-color: transparent; border-image: initial; border-style: solid !important; border-width: 0px !important; color: inherit !important; height: 23px; margin: 0px; padding: 0px !important;"><td class="td-readOnly" colspan="1" id="0_table0_cell_c0_r1" rowspan="1" style="border-color: inherit; border-image: initial; border-style: solid; border-width: 0px 1px 1px 0px; box-sizing: border-box; color: inherit; font-size: 1em; left: 0px !important; margin: 0px !important; min-width: 0px !important; padding: 0px 3px; position: relative; top: 0px !important; white-space: pre-wrap;">Gross pay</td><td class="td-readOnly" colspan="1" id="0_table0_cell_c1_r1" rowspan="1" style="border-color: inherit; border-image: initial; border-style: solid; border-width: 0px 1px 1px 0px; box-sizing: border-box; color: inherit; font-size: 1em; left: 0px !important; margin: 0px !important; min-width: 0px !important; padding: 0px 3px; position: relative; top: 0px !important; white-space: pre-wrap;"></td><td class="styleNumber response td-readOnly rightAnswer" colspan="1" id="0_table0_cell_c2_r1" rowspan="1" style="background: rgb(247, 250, 246) !important; border-color: inherit; border-image: initial; border-style: solid; border-width: 0px 1px 1px 0px; box-sizing: border-box; color: inherit; font-size: 1em; left: 0px !important; margin: 0px !important; min-width: 0px !important; padding: 0px 3px; position: relative; text-align: right; top: 0px !important; white-space: pre-wrap;">670.00<span aria-hidden="true" class="icon-Right small_rd_backg" role="presentation" style="-webkit-font-smoothing: antialiased; border: 0px; font-family: AccountingTool !important; font-variant-east-asian: normal; font-variant-numeric: normal; line-height: 1; margin: 0px; padding: 0px; position: absolute; right: 5px; speak: none; top: 11px; transform: translateY(-50%);"></span><span class="text-hide" style="border: 0px; margin: 0px; padding: 0px; position: absolute; text-align: left; text-indent: -99999px;">selected answer correct</span></td></tr>
<tr h="23" style="background-color: transparent; border-image: initial; border-style: solid !important; border-width: 0px !important; color: inherit !important; height: 23px; margin: 0px; padding: 0px !important;"><td class="td-readOnly" colspan="1" id="0_table0_cell_c0_r2" rowspan="1" style="border-color: inherit; border-image: initial; border-style: solid; border-width: 0px 1px 1px 0px; box-sizing: border-box; color: inherit; font-size: 1em; left: 0px !important; margin: 0px !important; min-width: 0px !important; padding: 0px 3px; position: relative; text-indent: 15px; top: 0px !important; white-space: pre-wrap;">Social security tax deduction</td><td class="styleNumber response td-readOnly rightAnswer" colspan="1" id="0_table0_cell_c1_r2" rowspan="1" style="background: rgb(247, 250, 246) !important; border-color: inherit; border-image: initial; border-style: solid; border-width: 0px 1px 1px 0px; box-sizing: border-box; color: inherit; font-size: 1em; left: 0px !important; margin: 0px !important; min-width: 0px !important; padding: 0px 3px; position: relative; text-align: right; top: 0px !important; white-space: pre-wrap;"><span aria-hidden="true" class="currencySymbol" role="presentation" style="border: 0px; float: left; margin: 0px 0px 0px -2px; padding: 0px;">$</span>41.54<span aria-hidden="true" class="icon-Right small_rd_backg" role="presentation" style="-webkit-font-smoothing: antialiased; border: 0px; font-family: AccountingTool !important; font-variant-east-asian: normal; font-variant-numeric: normal; line-height: 1; margin: 0px; padding: 0px; position: absolute; right: 5px; speak: none; top: 15px; transform: translateY(-50%);"></span><span class="text-hide" style="border: 0px; margin: 0px; padding: 0px; position: absolute; text-align: left; text-indent: -99999px;">selected answer correct</span></td><td class="td-readOnly" colspan="1" id="0_table0_cell_c2_r2" rowspan="1" style="border-color: inherit; border-image: initial; border-style: solid; border-width: 0px 1px 1px 0px; box-sizing: border-box; color: inherit; font-size: 1em; left: 0px !important; margin: 0px !important; min-width: 0px !important; padding: 0px 3px; position: relative; top: 0px !important; white-space: pre-wrap;"></td></tr>
<tr h="23" style="background-color: transparent; border-image: initial; border-style: solid !important; border-width: 0px !important; color: inherit !important; height: 23px; margin: 0px; padding: 0px !important;"><td class="td-readOnly" colspan="1" id="0_table0_cell_c0_r3" rowspan="1" style="border-color: inherit; border-image: initial; border-style: solid; border-width: 0px 1px 1px 0px; box-sizing: border-box; color: inherit; font-size: 1em; left: 0px !important; margin: 0px !important; min-width: 0px !important; padding: 0px 3px; position: relative; text-indent: 15px; top: 0px !important; white-space: pre-wrap;">Medicare tax deduction</td><td class="styleNumber response td-readOnly rightAnswer" colspan="1" id="0_table0_cell_c1_r3" rowspan="1" style="background: rgb(247, 250, 246) !important; border-color: inherit; border-image: initial; border-style: solid; border-width: 0px 1px 1px 0px; box-sizing: border-box; color: inherit; font-size: 1em; left: 0px !important; margin: 0px !important; min-width: 0px !important; padding: 0px 3px; position: relative; text-align: right; top: 0px !important; white-space: pre-wrap;">9.72<span aria-hidden="true" class="icon-Right small_rd_backg" role="presentation" style="-webkit-font-smoothing: antialiased; border: 0px; font-family: AccountingTool !important; font-variant-east-asian: normal; font-variant-numeric: normal; line-height: 1; margin: 0px; padding: 0px; position: absolute; right: 5px; speak: none; top: 11px; transform: translateY(-50%);"></span><span class="text-hide" style="border: 0px; margin: 0px; padding: 0px; position: absolute; text-align: left; text-indent: -99999px;">selected answer correct</span></td><td class="td-readOnly" colspan="1" id="0_table0_cell_c2_r3" rowspan="1" style="border-color: inherit; border-image: initial; border-style: solid; border-width: 0px 1px 1px 0px; box-sizing: border-box; color: inherit; font-size: 1em; left: 0px !important; margin: 0px !important; min-width: 0px !important; padding: 0px 3px; position: relative; top: 0px !important; white-space: pre-wrap;"></td></tr>
<tr h="23" style="background-color: transparent; border-image: initial; border-style: solid !important; border-width: 0px !important; color: inherit !important; height: 23px; margin: 0px; padding: 0px !important;"><td class="td-readOnly" colspan="1" id="0_table0_cell_c0_r4" rowspan="1" style="border-color: inherit; border-image: initial; border-style: solid; border-width: 0px 1px 1px 0px; box-sizing: border-box; color: inherit; font-size: 1em; left: 0px !important; margin: 0px !important; min-width: 0px !important; padding: 0px 3px; position: relative; text-indent: 15px; top: 0px !important; white-space: pre-wrap;">Federal income tax deduction</td><td class="styleNumber response td-readOnly rightAnswer" colspan="1" id="0_table0_cell_c1_r4" rowspan="1" style="background: rgb(247, 250, 246) !important; border-color: inherit; border-image: initial; border-style: solid; border-width: 0px 1px 1px 0px; box-sizing: border-box; color: inherit; font-size: 1em; left: 0px !important; margin: 0px !important; min-width: 0px !important; padding: 0px 3px; position: relative; text-align: right; top: 0px !important; white-space: pre-wrap;">78.00<span aria-hidden="true" class="icon-Right small_rd_backg" role="presentation" style="-webkit-font-smoothing: antialiased; border: 0px; font-family: AccountingTool !important; font-variant-east-asian: normal; font-variant-numeric: normal; line-height: 1; margin: 0px; padding: 0px; position: absolute; right: 5px; speak: none; top: 15px; transform: translateY(-50%);"></span><span class="text-hide" style="border: 0px; margin: 0px; padding: 0px; position: absolute; text-align: left; text-indent: -99999px;">selected answer correct</span></td><td class="td-readOnly" colspan="1" id="0_table0_cell_c2_r4" rowspan="1" style="border-color: inherit; border-image: initial; border-style: solid; border-width: 0px 1px 1px 0px; box-sizing: border-box; color: inherit; font-size: 1em; left: 0px !important; margin: 0px !important; min-width: 0px !important; padding: 0px 3px; position: relative; top: 0px !important; white-space: pre-wrap;"></td></tr>
<tr h="23" style="background-color: transparent; border-image: initial; border-style: solid !important; border-width: 0px !important; color: inherit !important; height: 23px; margin: 0px; padding: 0px !important;"><td class="td-readOnly" colspan="1" id="0_table0_cell_c0_r5" rowspan="1" style="border-color: inherit; border-image: initial; border-style: solid; border-width: 0px 1px 1px 0px; box-sizing: border-box; color: inherit; font-size: 1em; left: 0px !important; margin: 0px !important; min-width: 0px !important; padding: 0px 3px; position: relative; text-indent: 15px; top: 0px !important; white-space: pre-wrap;">State income tax deduction</td><td class="styleNumber response td-readOnly rightAnswer" colspan="1" id="0_table0_cell_c1_r5" rowspan="1" style="background: rgb(247, 250, 246) !important; border-bottom-color: rgb(0, 0, 0); border-image: initial; border-left-color: inherit; border-right-color: inherit; border-style: solid; border-top-color: inherit; border-width: 0px 1px 1px 0px; box-sizing: border-box; color: inherit; font-size: 1em; left: 0px !important; margin: 0px !important; min-width: 0px !important; padding: 0px 3px; position: relative; text-align: right; top: 0px !important; white-space: pre-wrap;">6.70<span aria-hidden="true" class="icon-Right small_rd_backg" role="presentation" style="-webkit-font-smoothing: antialiased; border: 0px; font-family: AccountingTool !important; font-variant-east-asian: normal; font-variant-numeric: normal; line-height: 1; margin: 0px; padding: 0px; position: absolute; right: 5px; speak: none; top: 15px; transform: translateY(-50%);"></span><span class="text-hide" style="border: 0px; margin: 0px; padding: 0px; position: absolute; text-align: left; text-indent: -99999px;">selected answer correct</span></td><td class="td-readOnly" colspan="1" id="0_table0_cell_c2_r5" rowspan="1" style="border-color: inherit; border-image: initial; border-style: solid; border-width: 0px 1px 1px 0px; box-sizing: border-box; color: inherit; font-size: 1em; left: 0px !important; margin: 0px !important; min-width: 0px !important; padding: 0px 3px; position: relative; top: 0px !important; white-space: pre-wrap;"></td></tr>
<tr h="23" style="background-color: transparent; border-image: initial; border-style: solid !important; border-width: 0px !important; color: inherit !important; height: 23px; margin: 0px; padding: 0px !important;"><td class="td-readOnly" colspan="1" id="0_table0_cell_c0_r6" rowspan="1" style="border-color: inherit; border-image: initial; border-style: solid; border-width: 0px 1px 1px 0px; box-sizing: border-box; color: inherit; font-size: 1em; left: 0px !important; margin: 0px !important; min-width: 0px !important; padding: 0px 3px; position: relative; text-indent: 15px; top: 0px !important; white-space: pre-wrap;">Total deductions</td><td class="td-readOnly" colspan="1" id="0_table0_cell_c1_r6" rowspan="1" style="border-color: inherit; border-image: initial; border-style: solid; border-width: 0px 1px 1px 0px; box-sizing: border-box; color: inherit; font-size: 1em; left: 0px !important; margin: 0px !important; min-width: 0px !important; padding: 0px 3px; position: relative; top: 0px !important; white-space: pre-wrap;"></td><td class="styleNumber Tback-icon td-readOnly checkedFcell" colspan="1" formula="=SUM(B3:B6)" id="0_table0_cell_c2_r6" rowspan="1" style="border-bottom-color: rgb(0, 0, 0); border-image: initial; border-left-color: inherit; border-right-color: inherit; border-style: solid; border-top-color: inherit; border-width: 0px 1px 1px 0px; box-sizing: border-box; color: inherit; font-size: 1em; left: 0px !important; margin: 0px !important; min-width: 0px !important; padding: 0px 3px; position: relative; text-align: right; top: 0px !important; white-space: pre-wrap;">135.95</td></tr>
<tr h="23" style="background-color: transparent; border-image: initial; border-style: solid !important; border-width: 0px !important; color: inherit !important; height: 23px; margin: 0px; padding: 0px !important;"><td class="td-readOnly" colspan="1" id="0_table0_cell_c0_r7" rowspan="1" scope="col" style="border-color: inherit; border-image: initial; border-style: solid; border-width: 0px 1px 1px 0px; box-sizing: border-box; color: inherit; font-size: 1em; left: 0px !important; margin: 0px !important; min-width: 0px !important; padding: 0px 3px; position: relative; top: 0px !important; white-space: pre-wrap;">Net pay</td><td class="td-readOnly" id="0_table0_cell_c1_r7" scope="col" style="border-color: inherit; border-image: initial; border-style: solid; border-width: 0px 1px 1px 0px; box-sizing: border-box; color: inherit; font-size: 1em; left: 0px !important; margin: 0px !important; min-width: 0px !important; padding: 0px 3px; position: relative; top: 0px !important; white-space: pre-wrap;"></td><td class="styleNumber Tback-icon td-readOnly checkedFcell" colspan="1" formula="=IF(C7>0,SUBTRACT(C2,C7),SUM(C2,C7))" id="0_table0_cell_c2_r7" rowspan="1" scope="col" style="border-bottom-color: rgb(0, 0, 0); border-image: initial; border-left-color: inherit; border-right-color: inherit; border-style: solid solid double; border-top-color: inherit; border-width: 0px 1px 3px 0px; box-sizing: border-box; color: inherit; font-size: 1em; left: 0px !important; margin: 0px !important; min-width: 0px !important; padding: 0px 3px; position: relative; text-align: right; text-indent: 15px; top: 0px !important; white-space: pre-wrap;"><span class="currencySymbol" style="border: 0px; float: left; margin: 0px 0px 0px -2px; padding: 0px;">$</span>534.05</td></tr>
</tbody></table>
</div>
</td></tr>
</tbody></table>
</td></tr>
</tbody></table>
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<div class="jSheetEditPane" id="jSheetEditPane_0_0" style="background-image: none !important; border: 0px; margin: 0px; padding: 0px !important; position: relative !important; width: 494px;">
<div class="jSheetEditPane" id="jSheetEditPane_0_0" style="background-image: none; border: 0px; margin: 0px; padding: 0px; position: relative; width: 494px;">
<div style="margin: 0px;">
</div>
</div>
</div>
<span style="background-color: #f3f3f3; color: #100000; font-family: "arial"; font-size: 30px;">8.</span><br />
<div class="jSheetEditPane" id="jSheetEditPane_0_0" style="background-image: none !important; border: 0px; margin: 0px; padding: 0px !important; position: relative !important; width: 494px;">
<div style="border: 0px; color: #252525; font-size: medium; font-stretch: inherit; line-height: inherit; padding: 0px;">
<span style="font-family: proxima-nova-soft, sans-serif;">Keesha Co. borrows $170,000 cash on November 1, 2017, by signing a 90-day, 12% note with a face value of $170,000.</span><br style="font-family: proxima-nova-soft, sans-serif;" /><span style="font-family: proxima-nova-soft, sans-serif;"> </span><br style="font-family: proxima-nova-soft, sans-serif;" /><span style="border: 0px; font-family: proxima-nova-soft, sans-serif; font-stretch: inherit; font-variant-east-asian: inherit; font-variant-numeric: inherit; font-weight: 700; line-height: inherit; margin: 0px; padding: 0px;">1.</span><span style="font-family: proxima-nova-soft, sans-serif;"> On what date does this note mature? </span><span style="color: red; font-family: proxima-nova-soft, sans-serif;"><span style="border: 0px; font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: 700; line-height: inherit; margin: 0px; padding: 0px;">(Assume that February has 28 days)</span></span><br />
<ul class="worksheet--mc__choices radioVertical" style="border: 0px; list-style-type: none;">
<li style="border: 0px; font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px;"><div class="worksheet--multiple-choice ember-view worksheet--mc__choices_label is-correct" id="ember945" style="border: 0px; font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px 0px 8px; padding: 0px;">
<div class="worksheet--multiple-choice-radio" style="border: 0px; display: inline-block; font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px;">
<input class="ember-view ember-text-field" disabled="" id="ember946" name="ans1" style="-webkit-tap-highlight-color: transparent; float: left; margin-left: 0px; margin-right: 5px; margin-top: 0px; opacity: 1; outline: 0px;" title="January 30, 2018. Correct" type="radio" value="" /><div aria-hidden="true" class="render-section" style="border: 0px; display: inline; font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px;">
January 30, 2018. </div>
</div>
</div>
</li>
</ul>
<span style="border: 0px; font-family: proxima-nova-soft, sans-serif; font-stretch: inherit; font-variant-east-asian: inherit; font-variant-numeric: inherit; font-weight: 700; line-height: inherit; margin: 0px; padding: 0px;">2. & 3.</span><span style="border: 0px; font-family: proxima-nova-soft, sans-serif; font-stretch: inherit; font-variant-east-asian: inherit; font-variant-numeric: inherit; font-weight: 700; line-height: inherit; margin: 0px; padding: 0px;"> </span><span style="font-family: proxima-nova-soft, sans-serif;">What is the amount of interest expense in 2017 and 2018 from this note? </span><span style="border: 0px; font-family: proxima-nova-soft, sans-serif; font-stretch: inherit; font-variant-east-asian: inherit; font-variant-numeric: inherit; font-weight: 700; line-height: inherit; margin: 0px; padding: 0px;"><span style="border: 0px; color: red; font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px;">(Use 360 days a year. </span></span><span style="border: 0px; color: red; font-family: proxima-nova-soft, sans-serif; font-stretch: inherit; font-variant-east-asian: inherit; font-variant-numeric: inherit; line-height: inherit; margin: 0px; padding: 0px;"><span style="border: 0px; font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: 700; line-height: inherit; margin: 0px; padding: 0px;">Round final answers to the nearest whole dollar.)</span></span><br />
<div class="separator" style="clear: both; text-align: center;">
<a href="https://blogger.googleusercontent.com/img/b/R29vZ2xl/AVvXsEhRtbYcQPJOfbFnBx_s51t1WUTvo8MbEzuRoV_PcWPHQfZXiwLbGdKsSP7Gvn2Y6oqrhagGqtjCON3gH-HjUaqqR8VKC68rl5-sacwXqyXM6-fZXAgDTKb1v0lbssIhbjdfnsoLtprceWs/s1600/11.png" imageanchor="1" style="margin-left: 1em; margin-right: 1em;"><img border="0" data-original-height="186" data-original-width="397" src="https://blogger.googleusercontent.com/img/b/R29vZ2xl/AVvXsEhRtbYcQPJOfbFnBx_s51t1WUTvo8MbEzuRoV_PcWPHQfZXiwLbGdKsSP7Gvn2Y6oqrhagGqtjCON3gH-HjUaqqR8VKC68rl5-sacwXqyXM6-fZXAgDTKb1v0lbssIhbjdfnsoLtprceWs/s1600/11.png" /></a></div>
<span style="border: 0px; font-family: proxima-nova-soft, sans-serif; font-stretch: inherit; font-variant-east-asian: inherit; font-variant-numeric: inherit; font-weight: 700; line-height: inherit; margin: 0px; padding: 0px;">4.</span><span style="font-family: proxima-nova-soft, sans-serif;"> Prepare journal entries to record (a) issuance of the note, (b) accrual of interest at the end of 2017, and (c) payment of the note at maturity. (Assume no reversing entries are made.) </span><span style="border: 0px; font-family: proxima-nova-soft, sans-serif; font-stretch: inherit; font-variant-east-asian: inherit; font-variant-numeric: inherit; font-weight: 700; line-height: inherit; margin: 0px; padding: 0px;"><span style="border: 0px; color: red; font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px;">(Use 360 days a year. Do not round intermediate calculations.)</span></span><br />
<table class="review" id="holisticTable" style="border-bottom-color: initial; border-bottom-style: initial; border-image: initial; border-left-color: rgb(119, 119, 119); border-left-style: solid; border-right-color: initial; border-right-style: initial; border-spacing: 0px; border-top-color: rgb(119, 119, 119) !important; border-top-style: solid !important; border-width: 1px 0px 0px 1px; color: black; font-family: Verdana; font-size: 13px; font-stretch: inherit; font-variant-east-asian: inherit; font-variant-numeric: inherit; height: 257px; line-height: inherit; margin: -1px 0px 0px; padding: 0px; table-layout: fixed; width: 724px;" summary="Below is listing of entries that have been entered for this requirements." tabindex="0"><colgroup><col class="acol" style="width: 40px;" width="40"></col><col style="width: 85px;" width="85"></col><col style="width: 279px;" width="279"></col><col style="width: 75px;" width="75"></col><col style="width: 75px;" width="75"></col></colgroup><tbody style="border: 0px; margin: 0px; padding: 0px;">
<tr h="26px" style="border: 0px; height: 26px; margin: 0px; padding: 0px;"><th class="styleCenter styleBold serial-no" style="background-color: #79ade5; border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; margin: 0px; overflow: hidden; padding: 0px 3px; text-align: center; width: 84px;">No</th><th class="styleCenter styleBold" style="background-color: #79ade5; border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; margin: 0px; overflow: hidden; padding: 0px 3px; text-align: center; width: auto;">Transaction</th><th class="styleCenter styleBold" style="background-color: #79ade5; border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; margin: 0px; overflow: hidden; padding: 0px 3px; text-align: center; width: auto;">General Journal</th><th class="styleCenter styleBold" style="background-color: #79ade5; border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; margin: 0px; overflow: hidden; padding: 0px 3px; text-align: center; width: auto;">Debit</th><th class="styleCenter styleBold" style="background-color: #79ade5; border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; margin: 0px; overflow: hidden; padding: 0px 3px; text-align: center; width: auto;">Credit</th></tr>
<tr h="23" style="border: 0px; cursor: pointer; height: 23px; margin: 0px; padding: 0px;" table="1"><td class="serialno-text" style="border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; text-align: center; top: 0px !important; white-space: nowrap;">1</td><td class="styleCenter" colspan="1" id="1_table1_cell_c0_r0" rowspan="1" style="border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; text-align: center; top: 0px !important; white-space: nowrap;">(a)</td><td class="dropDownList ddPolicy rightAnswer" colspan="1" id="1_table1_cell_c1_r0" rowspan="1" style="background-attachment: initial !important; background-clip: initial !important; background-image: initial !important; background-origin: initial !important; background-position: initial !important; background-repeat: initial !important; background-size: initial !important; border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; top: 0px !important; white-space: nowrap;">Cash<span aria-hidden="true" class="icon-Right small_rd_backg" role="presentation" style="-webkit-font-smoothing: antialiased; border: 0px; font-family: AccountingTool !important; font-variant-east-asian: normal; font-variant-numeric: normal; line-height: 1; margin: 0px; padding: 0px; position: absolute; right: 5px; speak: none; top: 11px; transform: translateY(-50%);"></span><span class="text-hide" style="border: 0px; margin: 0px; padding: 0px; position: absolute; text-indent: -99999px;">selected answer correct</span></td><td class="toggled groupResponse isN toggled groupResponse toggled groupResponse toggled groupResponse toggled groupResponse styleNumber rightAnswer" colspan="1" id="1_table1_cell_c2_r0" rowspan="1" style="background-attachment: initial !important; background-clip: initial !important; background-image: initial !important; background-origin: initial !important; background-position: initial !important; background-repeat: initial !important; background-size: initial !important; border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; text-align: right; top: 0px !important; white-space: nowrap;" togglehtmlindex="82">170,000<span aria-hidden="true" class="icon-Right small_rd_backg" role="presentation" style="-webkit-font-smoothing: antialiased; border: 0px; font-family: AccountingTool !important; font-variant-east-asian: normal; font-variant-numeric: normal; line-height: 1; margin: 0px; padding: 0px; position: absolute; right: 5px; speak: none; top: 11px; transform: translateY(-50%);"></span><span class="text-hide" style="border: 0px; margin: 0px; padding: 0px; position: absolute; text-align: left; text-indent: -99999px;">selected answer correct</span></td><td class="toggled groupResponse isN toggled groupResponse toggled groupResponse toggled groupResponse toggled groupResponse styleNumber" colspan="1" id="1_table1_cell_c3_r0" rowspan="1" style="border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; text-align: right; top: 0px !important; white-space: nowrap;" togglehtmlindex="82"><span class="text-hide" style="border: 0px; margin: 0px; padding: 0px; position: absolute; text-align: left; text-indent: -99999px;">not attempted</span></td></tr>
<tr h="23" style="border: 0px; cursor: pointer; height: 23px; margin: 0px; padding: 0px;" table="1"><td class="serialno-text" style="border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; text-align: center; text-indent: 100px; top: 0px !important; white-space: nowrap;"></td><td id="1_table1_cell_c0_r1" style="border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; top: 0px !important; white-space: nowrap;"></td><td class="dropDownList ddPolicy GJIndent rightAnswer" colspan="1" id="1_table1_cell_c1_r1" rowspan="1" style="background-attachment: initial !important; background-clip: initial !important; background-image: initial !important; background-origin: initial !important; background-position: initial !important; background-repeat: initial !important; background-size: initial !important; border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; text-indent: 15px; top: 0px !important; white-space: nowrap;">Notes payable<span aria-hidden="true" class="icon-Right small_rd_backg" role="presentation" style="-webkit-font-smoothing: antialiased; border: 0px; font-family: AccountingTool !important; font-variant-east-asian: normal; font-variant-numeric: normal; line-height: 1; margin: 0px; padding: 0px; position: absolute; right: 5px; speak: none; top: 11px; transform: translateY(-50%);"></span><span class="text-hide" style="border: 0px; margin: 0px; padding: 0px; position: absolute; text-indent: -99999px;">selected answer correct</span></td><td class="toggled groupResponse isN styleNumber" colspan="1" id="1_table1_cell_c2_r1" rowspan="1" style="border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; text-align: right; top: 0px !important; white-space: nowrap;" togglehtmlindex="49"><span class="text-hide" style="border: 0px; margin: 0px; padding: 0px; position: absolute; text-align: left; text-indent: -99999px;">not attempted</span></td><td class="toggled groupResponse isN styleNumber rightAnswer" colspan="1" id="1_table1_cell_c3_r1" rowspan="1" style="background-attachment: initial !important; background-clip: initial !important; background-image: initial !important; background-origin: initial !important; background-position: initial !important; background-repeat: initial !important; background-size: initial !important; border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; text-align: right; top: 0px !important; white-space: nowrap;" togglehtmlindex="49">170,000<span aria-hidden="true" class="icon-Right small_rd_backg" role="presentation" style="-webkit-font-smoothing: antialiased; border: 0px; font-family: AccountingTool !important; font-variant-east-asian: normal; font-variant-numeric: normal; line-height: 1; margin: 0px; padding: 0px; position: absolute; right: 5px; speak: none; top: 11px; transform: translateY(-50%);"></span><span class="text-hide" style="border: 0px; margin: 0px; padding: 0px; position: absolute; text-align: left; text-indent: -99999px;">selected answer correct</span></td></tr>
<tr class="second-row" h="23" style="border: 0px; height: 23px; margin: 0px; padding: 0px;"><td style="border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; top: 0px !important; white-space: nowrap;"></td><td style="border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; top: 0px !important; white-space: nowrap;"></td><td style="border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; top: 0px !important; white-space: nowrap;"></td><td style="border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; top: 0px !important; white-space: nowrap;"></td><td style="border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; top: 0px !important; white-space: nowrap;"></td></tr>
<tr h="23" style="border: 0px; cursor: pointer; height: 23px; margin: 0px; padding: 0px;" table="2"><td class="serialno-text" style="border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; text-align: center; top: 0px !important; white-space: nowrap;">2</td><td class="styleCenter" colspan="1" id="1_table2_cell_c0_r0" rowspan="1" style="border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; height: 23px; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; text-align: center; top: 0px !important; white-space: nowrap;">(b)</td><td class="dropDownList ddPolicy rightAnswer" colspan="1" id="1_table2_cell_c1_r0" rowspan="1" style="background-attachment: initial !important; background-clip: initial !important; background-image: initial !important; background-origin: initial !important; background-position: initial !important; background-repeat: initial !important; background-size: initial !important; border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; height: 23px; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; top: 0px !important; white-space: nowrap;">Interest expense<span aria-hidden="true" class="icon-Right small_rd_backg" role="presentation" style="-webkit-font-smoothing: antialiased; border: 0px; font-family: AccountingTool !important; font-variant-east-asian: normal; font-variant-numeric: normal; line-height: 1; margin: 0px; padding: 0px; position: absolute; right: 5px; speak: none; top: 11px; transform: translateY(-50%);"></span><span class="text-hide" style="border: 0px; margin: 0px; padding: 0px; position: absolute; text-indent: -99999px;">selected answer correct</span></td><td class="toggled groupResponse valueTolerance isN styleNumber rightAnswer" colspan="1" id="1_table2_cell_c2_r0" rowspan="1" style="background-attachment: initial !important; background-clip: initial !important; background-image: initial !important; background-origin: initial !important; background-position: initial !important; background-repeat: initial !important; background-size: initial !important; border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; height: 23px; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; text-align: right; top: 0px !important; white-space: nowrap;" togglehtmlindex="66">3,400<span aria-hidden="true" class="icon-Right small_rd_backg" role="presentation" style="-webkit-font-smoothing: antialiased; border: 0px; font-family: AccountingTool !important; font-variant-east-asian: normal; font-variant-numeric: normal; line-height: 1; margin: 0px; padding: 0px; position: absolute; right: 5px; speak: none; top: 11px; transform: translateY(-50%);"></span><span class="text-hide" style="border: 0px; margin: 0px; padding: 0px; position: absolute; text-align: left; text-indent: -99999px;">selected answer correct</span></td><td class="toggled groupResponse isN styleNumber" colspan="1" id="1_table2_cell_c3_r0" rowspan="1" style="border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; height: 23px; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; text-align: right; top: 0px !important; white-space: nowrap;" togglehtmlindex="66"><span class="text-hide" style="border: 0px; margin: 0px; padding: 0px; position: absolute; text-align: left; text-indent: -99999px;">not attempted</span></td></tr>
<tr h="23" style="border: 0px; cursor: pointer; height: 23px; margin: 0px; padding: 0px;" table="2"><td class="serialno-text" style="border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; text-align: center; text-indent: 100px; top: 0px !important; white-space: nowrap;"></td><td id="1_table2_cell_c0_r1" style="border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; top: 0px !important; white-space: nowrap;"></td><td class="dropDownList ddPolicy GJIndent rightAnswer" colspan="1" id="1_table2_cell_c1_r1" rowspan="1" style="background-attachment: initial !important; background-clip: initial !important; background-image: initial !important; background-origin: initial !important; background-position: initial !important; background-repeat: initial !important; background-size: initial !important; border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; text-indent: 15px; top: 0px !important; white-space: nowrap;">Interest payable<span aria-hidden="true" class="icon-Right small_rd_backg" role="presentation" style="-webkit-font-smoothing: antialiased; border: 0px; font-family: AccountingTool !important; font-variant-east-asian: normal; font-variant-numeric: normal; line-height: 1; margin: 0px; padding: 0px; position: absolute; right: 5px; speak: none; top: 11px; transform: translateY(-50%);"></span><span class="text-hide" style="border: 0px; margin: 0px; padding: 0px; position: absolute; text-indent: -99999px;">selected answer correct</span></td><td class="toggled groupResponse isN styleNumber" colspan="1" id="1_table2_cell_c2_r1" rowspan="1" style="border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; text-align: right; top: 0px !important; white-space: nowrap;" togglehtmlindex="67"><span class="text-hide" style="border: 0px; margin: 0px; padding: 0px; position: absolute; text-align: left; text-indent: -99999px;">not attempted</span></td><td class="toggled groupResponse valueTolerance isN styleNumber rightAnswer" colspan="1" id="1_table2_cell_c3_r1" rowspan="1" style="background-attachment: initial !important; background-clip: initial !important; background-image: initial !important; background-origin: initial !important; background-position: initial !important; background-repeat: initial !important; background-size: initial !important; border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; text-align: right; top: 0px !important; white-space: nowrap;" togglehtmlindex="67">3,400<span aria-hidden="true" class="icon-Right small_rd_backg" role="presentation" style="-webkit-font-smoothing: antialiased; border: 0px; font-family: AccountingTool !important; font-variant-east-asian: normal; font-variant-numeric: normal; line-height: 1; margin: 0px; padding: 0px; position: absolute; right: 5px; speak: none; top: 11px; transform: translateY(-50%);"></span><span class="text-hide" style="border: 0px; margin: 0px; padding: 0px; position: absolute; text-align: left; text-indent: -99999px;">selected answer correct</span></td></tr>
<tr class="second-row" h="23" style="border: 0px; height: 23px; margin: 0px; padding: 0px;"><td style="border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; top: 0px !important; white-space: nowrap;"></td><td style="border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; top: 0px !important; white-space: nowrap;"></td><td style="border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; top: 0px !important; white-space: nowrap;"></td><td style="border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; top: 0px !important; white-space: nowrap;"></td><td style="border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; top: 0px !important; white-space: nowrap;"></td></tr>
<tr h="23" style="border: 0px; cursor: pointer; height: 23px; margin: 0px; padding: 0px;" table="3"><td class="serialno-text" style="border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; text-align: center; top: 0px !important; white-space: nowrap;">3</td><td class="styleCenter" colspan="1" id="1_table3_cell_c0_r0" rowspan="1" style="border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; text-align: center; top: 0px !important; white-space: nowrap;">(c)</td><td class="dropDownList ddPolicy shuffled groupResponse rightAnswer" colspan="1" id="1_table3_cell_c1_r0" rowspan="1" shufflehtmlindex="78" style="background-attachment: initial !important; background-clip: initial !important; background-image: initial !important; background-origin: initial !important; background-position: initial !important; background-repeat: initial !important; background-size: initial !important; border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; top: 0px !important; white-space: nowrap;">Interest expense<span aria-hidden="true" class="icon-Right small_rd_backg" role="presentation" style="-webkit-font-smoothing: antialiased; border: 0px; font-family: AccountingTool !important; font-variant-east-asian: normal; font-variant-numeric: normal; line-height: 1; margin: 0px; padding: 0px; position: absolute; right: 5px; speak: none; top: 11px; transform: translateY(-50%);"></span><span class="text-hide" style="border: 0px; margin: 0px; padding: 0px; position: absolute; text-indent: -99999px;">selected answer correct</span></td><td class="toggled groupResponse styleNumber valueTolerance shuffled toggled groupResponse rightAnswer" colspan="1" id="1_table3_cell_c2_r0" rowspan="1" shufflehtmlindex="78" style="background-attachment: initial !important; background-clip: initial !important; background-image: initial !important; background-origin: initial !important; background-position: initial !important; background-repeat: initial !important; background-size: initial !important; border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; text-align: right; top: 0px !important; white-space: nowrap;" togglehtmlindex="84">1,700<span aria-hidden="true" class="icon-Right small_rd_backg" role="presentation" style="-webkit-font-smoothing: antialiased; border: 0px; font-family: AccountingTool !important; font-variant-east-asian: normal; font-variant-numeric: normal; line-height: 1; margin: 0px; padding: 0px; position: absolute; right: 5px; speak: none; top: 11px; transform: translateY(-50%);"></span><span class="text-hide" style="border: 0px; margin: 0px; padding: 0px; position: absolute; text-align: left; text-indent: -99999px;">selected answer correct</span></td><td class="toggled groupResponse shuffled toggled groupResponse styleNumber" colspan="1" id="1_table3_cell_c3_r0" rowspan="1" shufflehtmlindex="78" style="border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; text-align: right; top: 0px !important; white-space: nowrap;" togglehtmlindex="84"><span class="text-hide" style="border: 0px; margin: 0px; padding: 0px; position: absolute; text-align: left; text-indent: -99999px;">not attempted</span></td></tr>
<tr h="23" style="border: 0px; cursor: pointer; height: 23px; margin: 0px; padding: 0px;" table="3"><td class="serialno-text" style="border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; text-align: center; text-indent: 100px; top: 0px !important; white-space: nowrap;"></td><td id="1_table3_cell_c0_r1" style="border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; top: 0px !important; white-space: nowrap;"></td><td class="dropDownList ddPolicy shuffled groupResponse rightAnswer" colspan="1" id="1_table3_cell_c1_r1" rowspan="1" shufflehtmlindex="78" style="background-attachment: initial !important; background-clip: initial !important; background-image: initial !important; background-origin: initial !important; background-position: initial !important; background-repeat: initial !important; background-size: initial !important; border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; top: 0px !important; white-space: nowrap;">Interest payable<span aria-hidden="true" class="icon-Right small_rd_backg" role="presentation" style="-webkit-font-smoothing: antialiased; border: 0px; font-family: AccountingTool !important; font-variant-east-asian: normal; font-variant-numeric: normal; line-height: 1; margin: 0px; padding: 0px; position: absolute; right: 5px; speak: none; top: 11px; transform: translateY(-50%);"></span><span class="text-hide" style="border: 0px; margin: 0px; padding: 0px; position: absolute; text-indent: -99999px;">selected answer correct</span></td><td class="toggled groupResponse styleNumber valueTolerance shuffled rightAnswer" colspan="1" id="1_table3_cell_c2_r1" rowspan="1" shufflehtmlindex="78" style="background-attachment: initial !important; background-clip: initial !important; background-image: initial !important; background-origin: initial !important; background-position: initial !important; background-repeat: initial !important; background-size: initial !important; border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; text-align: right; top: 0px !important; white-space: nowrap;" togglehtmlindex="73">3,400<span aria-hidden="true" class="icon-Right small_rd_backg" role="presentation" style="-webkit-font-smoothing: antialiased; border: 0px; font-family: AccountingTool !important; font-variant-east-asian: normal; font-variant-numeric: normal; line-height: 1; margin: 0px; padding: 0px; position: absolute; right: 5px; speak: none; top: 11px; transform: translateY(-50%);"></span><span class="text-hide" style="border: 0px; margin: 0px; padding: 0px; position: absolute; text-align: left; text-indent: -99999px;">selected answer correct</span></td><td class="toggled groupResponse shuffled styleNumber" colspan="1" id="1_table3_cell_c3_r1" rowspan="1" shufflehtmlindex="78" style="border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; text-align: right; top: 0px !important; white-space: nowrap;" togglehtmlindex="73"><span class="text-hide" style="border: 0px; margin: 0px; padding: 0px; position: absolute; text-align: left; text-indent: -99999px;">not attempted</span></td></tr>
<tr h="23" style="border: 0px; cursor: pointer; height: 23px; margin: 0px; padding: 0px;" table="3"><td class="serialno-text" style="border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; text-align: center; text-indent: 100px; top: 0px !important; white-space: nowrap;"></td><td id="1_table3_cell_c0_r2" style="border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; top: 0px !important; white-space: nowrap;"></td><td class="dropDownList ddPolicy shuffled groupResponse rightAnswer" colspan="1" id="1_table3_cell_c1_r2" rowspan="1" shufflehtmlindex="78" style="background-attachment: initial !important; background-clip: initial !important; background-image: initial !important; background-origin: initial !important; background-position: initial !important; background-repeat: initial !important; background-size: initial !important; border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; top: 0px !important; white-space: nowrap;">Notes payable<span aria-hidden="true" class="icon-Right small_rd_backg" role="presentation" style="-webkit-font-smoothing: antialiased; border: 0px; font-family: AccountingTool !important; font-variant-east-asian: normal; font-variant-numeric: normal; line-height: 1; margin: 0px; padding: 0px; position: absolute; right: 5px; speak: none; top: 11px; transform: translateY(-50%);"></span><span class="text-hide" style="border: 0px; margin: 0px; padding: 0px; position: absolute; text-indent: -99999px;">selected answer correct</span></td><td class="toggled groupResponse styleNumber shuffled rightAnswer" colspan="1" id="1_table3_cell_c2_r2" rowspan="1" shufflehtmlindex="78" style="background-attachment: initial !important; background-clip: initial !important; background-image: initial !important; background-origin: initial !important; background-position: initial !important; background-repeat: initial !important; background-size: initial !important; border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; text-align: right; top: 0px !important; white-space: nowrap;" togglehtmlindex="74">170,000<span aria-hidden="true" class="icon-Right small_rd_backg" role="presentation" style="-webkit-font-smoothing: antialiased; border: 0px; font-family: AccountingTool !important; font-variant-east-asian: normal; font-variant-numeric: normal; line-height: 1; margin: 0px; padding: 0px; position: absolute; right: 5px; speak: none; top: 11px; transform: translateY(-50%);"></span><span class="text-hide" style="border: 0px; margin: 0px; padding: 0px; position: absolute; text-align: left; text-indent: -99999px;">selected answer correct</span></td><td class="toggled groupResponse shuffled styleNumber" colspan="1" id="1_table3_cell_c3_r2" rowspan="1" shufflehtmlindex="78" style="border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; text-align: right; top: 0px !important; white-space: nowrap;" togglehtmlindex="74"><span class="text-hide" style="border: 0px; margin: 0px; padding: 0px; position: absolute; text-align: left; text-indent: -99999px;">not attempted</span></td></tr>
<tr h="23" style="border: 0px; cursor: pointer; height: 23px; margin: 0px; padding: 0px;" table="3"><td class="serialno-text" style="border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; text-align: center; text-indent: 100px; top: 0px !important; white-space: nowrap;"></td><td id="1_table3_cell_c0_r3" style="border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; top: 0px !important; white-space: nowrap;"></td><td class="dropDownList ddPolicy GJIndent GJIndent rightAnswer" colspan="1" id="1_table3_cell_c1_r3" rowspan="1" style="background-attachment: initial !important; background-clip: initial !important; background-image: initial !important; background-origin: initial !important; background-position: initial !important; background-repeat: initial !important; background-size: initial !important; border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; text-indent: 15px; top: 0px !important; white-space: nowrap;">Cash<span aria-hidden="true" class="icon-Right small_rd_backg" role="presentation" style="-webkit-font-smoothing: antialiased; border: 0px; font-family: AccountingTool !important; font-variant-east-asian: normal; font-variant-numeric: normal; line-height: 1; margin: 0px; padding: 0px; position: absolute; right: 5px; speak: none; top: 11px; transform: translateY(-50%);"></span><span class="text-hide" style="border: 0px; margin: 0px; padding: 0px; position: absolute; text-indent: -99999px;">selected answer correct</span></td><td class="toggled groupResponse styleNumber" colspan="1" id="1_table3_cell_c2_r3" rowspan="1" style="border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; text-align: right; top: 0px !important; white-space: nowrap;" togglehtmlindex="75"><span class="text-hide" style="border: 0px; margin: 0px; padding: 0px; position: absolute; text-align: left; text-indent: -99999px;">not attempted</span></td><td class="toggled groupResponse styleNumber valueTolerance rightAnswer" colspan="1" id="1_table3_cell_c3_r3" rowspan="1" style="background-attachment: initial !important; background-clip: initial !important; background-image: initial !important; background-origin: initial !important; background-position: initial !important; background-repeat: initial !important; background-size: initial !important; border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; text-align: right; top: 0px !important; white-space: nowrap;" togglehtmlindex="75">175,100<span aria-hidden="true" class="icon-Right small_rd_backg" role="presentation" style="-webkit-font-smoothing: antialiased; border: 0px; font-family: AccountingTool !important; font-variant-east-asian: normal; font-variant-numeric: normal; line-height: 1; margin: 0px; padding: 0px; position: absolute; right: 5px; speak: none; top: 11px; transform: translateY(-50%);"></span><span class="text-hide" style="border: 0px; margin: 0px; padding: 0px; position: absolute; text-align: left; text-indent: -99999px;">selected answer correct</span></td></tr>
</tbody></table>
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<span style="background-color: #f3f3f3; color: #100000; font-family: "arial"; font-size: 30px;">9.</span><br />
<div style="border: 0px; color: #252525; font-size: medium; font-stretch: inherit; line-height: inherit; padding: 0px;">
<span style="font-family: proxima-nova-soft, sans-serif;">Lenny Florita, an unmarried employee, works 52 hours in the week ended January 12. His pay rate is $12 per hour, and his wages are subject to no deductions other than FICA Social Security, FICA Medicare, and federal income taxes. He claims three withholding allowances. Compute his regular pay, overtime pay (for this company, workers earn 150% of their regular rate for hours in excess of 40 per week), and gross pay. Then compute his FICA tax deduction (use 6.2% for the Social Security portion and 1.45% for the Medicare portion), income tax deduction (use the wage bracket withholding table from </span><a href="https://ezto.mheducation.com/extMedia/bne/accounting/wild_fap_23e/exhibitasix.jpg" style="-webkit-tap-highlight-color: transparent; border: 0px; color: #3975b9; font-family: proxima-nova-soft, sans-serif; font-stretch: inherit; font-variant-east-asian: inherit; font-variant-numeric: inherit; line-height: inherit; margin: 0px; outline: 0px; padding: 0px;" target="_blank">Exhibit 11A.6</a><span style="font-family: proxima-nova-soft, sans-serif;">.), total deductions, and net pay. </span><span style="border: 0px; font-family: proxima-nova-soft, sans-serif; font-stretch: inherit; font-variant-east-asian: inherit; font-variant-numeric: inherit; font-weight: 700; line-height: inherit; margin: 0px; padding: 0px;"><span style="border: 0px; color: red; font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px;">(Round your intermediate calculations and final answers to 2 decimal places.)</span></span><br />
<table border="0" cellpadding="0" cellspacing="0" class="tableControl" id="tableControl_0_0" style="border-spacing: 0px; border: none !important; color: black; font-family: Verdana; font-size: 13px; font-stretch: inherit; font-variant-east-asian: inherit; font-variant-numeric: inherit; line-height: inherit; margin: 0px; padding: 0px;"><tbody style="border: 0px; margin: 0px; padding: 0px;">
<tr style="border: 0px; margin: 0px; padding: 0px;"><td class="barTop" style="border: 0px; margin: 0px; padding: 0px; width: 0px;"></td></tr>
<tr style="border: 0px; margin: 0px; padding: 0px;"><td class="barLeft" style="border: 0px; margin: 0px; padding: 0px; vertical-align: top;"></td><td class="sheetPane" style="border: 0px; margin: 0px; padding: 0px; vertical-align: top; width: 617px;"><div class="jSheetEditPane" id="jSheetEditPane_0_0" style="background-image: none !important; border: 0px; margin: 0px; padding: 0px !important; position: relative !important; width: 617px;">
<table border="1px" cellpadding="0" cellspacing="0" class="jSheet ui-widget-content table-scratch review" id="jSheet_0_0" style="background-attachment: initial; background-clip: initial; background-image: none !important; background-origin: initial; background-position: initial; background-repeat: initial; background-size: initial; border-color: rgb(119, 119, 119); border-image: initial; border-spacing: 0px !important; border-style: solid; border-width: 1px 0px 0px 1px !important; color: #222222; cursor: cell; empty-cells: show; font-family: Arial; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; height: auto !important; line-height: inherit; margin: 0px; overflow: visible; padding: 0px; position: relative !important; table-layout: fixed;" tabindex="1"><colgroup><col style="border: none !important; width: 104px;" width="104"></col><col style="border: none !important; width: 104px;" width="104"></col><col style="border: none !important; width: 104px;" width="104"></col><col style="border: none !important; width: 104px;" width="104"></col><col style="border: none !important; width: 104px;" width="104"></col></colgroup><tbody style="border-image: initial; border-style: initial; border-width: 0px; color: inherit !important; margin: 0px; padding: 0px;">
<tr h="24" style="background-color: transparent; border-image: initial; border-style: solid !important; border-width: 0px !important; color: inherit !important; height: 24px; margin: 0px; padding: 0px !important;"><td class="td-readOnly" colspan="1" id="0_table0_cell_c0_r0" rowspan="1" style="background-color: #79ade5; border-color: inherit; border-image: initial; border-style: solid; border-width: 0px 1px 1px 0px; box-sizing: border-box; color: inherit; font-size: 1em; left: 0px !important; margin: 0px !important; min-width: 0px !important; padding: 0px 3px; position: relative; top: 0px !important; white-space: pre-wrap;"></td><td class="styleBold styleCenter green_border td-readOnly" colspan="1" id="0_table0_cell_c1_r0" rowspan="1" style="background-color: #79ade5; border-color: inherit; border-image: initial; border-style: solid; border-width: 0px 1px 1px 0px; box-sizing: border-box; color: inherit; font-size: 1em; font-weight: bold; left: 0px !important; margin: 0px !important; min-width: 0px !important; padding: 0px 3px; position: relative; text-align: center; top: 0px !important; white-space: pre-wrap;">Hours</td><td class="styleBold styleCenter green_border td-readOnly" colspan="1" id="0_table0_cell_c2_r0" rowspan="1" style="background-color: #79ade5; border-color: inherit; border-image: initial; border-style: solid; border-width: 0px 1px 1px 0px; box-sizing: border-box; color: inherit; font-size: 1em; font-weight: bold; left: 0px !important; margin: 0px !important; min-width: 0px !important; padding: 0px 3px; position: relative; text-align: center; top: 0px !important; white-space: pre-wrap;">Hourly Rate</td><td class="td-readOnly" colspan="1" id="0_table0_cell_c3_r0" rowspan="1" style="background-color: #79ade5; border-color: inherit; border-image: initial; border-style: solid; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-size: 1em; left: 0px !important; margin: 0px !important; min-width: 0px !important; padding: 0px 3px; position: relative; top: 0px !important; white-space: pre-wrap;"></td><td class="green_border td-readOnly" colspan="1" id="0_table0_cell_c4_r0" rowspan="1" style="background-color: #79ade5; border-color: inherit; border-image: initial; border-style: solid; border-width: 0px 1px 1px 0px; box-sizing: border-box; color: inherit; font-size: 1em; left: 0px !important; margin: 0px !important; min-width: 0px !important; padding: 0px 3px; position: relative; top: 0px !important; white-space: pre-wrap;"></td></tr>
<tr h="24" style="background-color: transparent; border-image: initial; border-style: solid !important; border-width: 0px !important; color: inherit !important; height: 24px; margin: 0px; padding: 0px !important;"><td class="green_border td-readOnly" colspan="1" id="0_table0_cell_c0_r1" rowspan="1" style="border-color: inherit; border-image: initial; border-style: solid; border-width: 0px 1px 1px 0px; box-sizing: border-box; color: inherit; font-size: 1em; left: 0px !important; margin: 0px !important; min-width: 0px !important; padding: 0px 3px; position: relative; top: 0px !important; white-space: pre-wrap;">Regular pay</td><td class="styleNumber response styleRight green_border td-readOnly rightAnswer" colspan="1" id="0_table0_cell_c1_r1" rowspan="1" style="background: rgb(247, 250, 246) !important; border-color: inherit; border-image: initial; border-style: solid; border-width: 0px 1px 1px 0px; box-sizing: border-box; color: inherit; font-size: 1em; left: 0px !important; margin: 0px !important; min-width: 0px !important; padding: 0px 3px; position: relative; text-align: right; top: 0px !important; white-space: pre-wrap;">40<span aria-hidden="true" class="icon-Right small_rd_backg" role="presentation" style="-webkit-font-smoothing: antialiased; border: 0px; font-family: AccountingTool !important; font-variant-east-asian: normal; font-variant-numeric: normal; line-height: 1; margin: 0px; padding: 0px; position: absolute; right: 5px; speak: none; top: 11.5px; transform: translateY(-50%);"></span><span class="text-hide" style="border: 0px; margin: 0px; padding: 0px; position: absolute; text-align: left; text-indent: -99999px;">selected answer correct</span></td><td class="styleNumber response green_border td-readOnly rightAnswer" colspan="1" id="0_table0_cell_c2_r1" rowspan="1" style="background-attachment: initial !important; background-clip: initial !important; background-image: initial !important; background-origin: initial !important; background-position: initial !important; background-repeat: initial !important; background-size: initial !important; border-color: inherit; border-image: initial; border-style: solid; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-size: 1em; left: 0px !important; margin: 0px !important; min-width: 0px !important; padding: 0px 3px; position: relative; text-align: right; top: 0px !important; white-space: pre-wrap;"><span aria-hidden="true" class="currencySymbol" role="presentation" style="border: 0px; float: left; margin: 0px 0px 0px -2px; padding: 0px;">$</span>12.00<span aria-hidden="true" class="icon-Right small_rd_backg" role="presentation" style="-webkit-font-smoothing: antialiased; border: 0px; font-family: AccountingTool !important; font-variant-east-asian: normal; font-variant-numeric: normal; line-height: 1; margin: 0px; padding: 0px; position: absolute; right: 5px; speak: none; top: 11.5px; transform: translateY(-50%);"></span><span class="text-hide" style="border: 0px; margin: 0px; padding: 0px; position: absolute; text-align: left; text-indent: -99999px;">selected answer correct</span></td><td class="styleRight styleBold green_border td-readOnly" colspan="1" id="0_table0_cell_c3_r1" merge="0_0" rowspan="2" style="border-color: inherit; border-image: initial; border-style: solid; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-size: 1em; font-weight: bold; left: 0px !important; margin: 0px !important; min-width: 0px !important; padding: 0px 3px; position: relative; text-align: right; top: 0px !important; white-space: pre-wrap;"></td><td class="styleNumber green_border Tback-icon td-readOnly checkedFcell" colspan="1" formula="=IF( AND(B2>0,C2>0),MULTIPLY(B2,C2),"")" id="0_table0_cell_c4_r1" rowspan="1" style="border-color: inherit; border-image: initial; border-style: solid; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-size: 1em; left: 0px !important; margin: 0px !important; min-width: 0px !important; padding: 0px 3px; position: relative; text-align: right; top: 0px !important; white-space: pre-wrap;"><span class="currencySymbol" style="border: 0px; float: left; margin: 0px 0px 0px -2px; padding: 0px;">$</span>480.00</td></tr>
<tr h="24" style="background-color: transparent; border-image: initial; border-style: solid !important; border-width: 0px !important; color: inherit !important; height: 24px; margin: 0px; padding: 0px !important;"><td class="valueTolerance green_border td-readOnly" colspan="1" id="0_table0_cell_c0_r2" rowspan="1" style="border-color: inherit; border-image: initial; border-style: solid; border-width: 0px 1px 1px 0px; box-sizing: border-box; color: inherit; font-size: 1em; height: 23px; left: 0px !important; margin: 0px !important; min-width: 0px !important; padding: 0px 3px; position: relative; top: 0px !important; white-space: pre-wrap;">Overtime pay</td><td class="styleNumber response styleRight green_border td-readOnly rightAnswer" colspan="1" id="0_table0_cell_c1_r2" rowspan="1" style="background-attachment: initial !important; background-clip: initial !important; background-image: initial !important; background-origin: initial !important; background-position: initial !important; background-repeat: initial !important; background-size: initial !important; border-color: inherit; border-image: initial; border-style: solid; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-size: 1em; height: 23px; left: 0px !important; margin: 0px !important; min-width: 0px !important; padding: 0px 3px; position: relative; text-align: right; top: 0px !important; white-space: pre-wrap;">12<span aria-hidden="true" class="icon-Right small_rd_backg" role="presentation" style="-webkit-font-smoothing: antialiased; border: 0px; font-family: AccountingTool !important; font-variant-east-asian: normal; font-variant-numeric: normal; line-height: 1; margin: 0px; padding: 0px; position: absolute; right: 5px; speak: none; top: 15px; transform: translateY(-50%);"></span><span class="text-hide" style="border: 0px; margin: 0px; padding: 0px; position: absolute; text-align: left; text-indent: -99999px;">selected answer correct</span></td><td class="styleRight styleNumber response green_border td-readOnly rightAnswer" colspan="1" id="0_table0_cell_c2_r2" rowspan="1" style="background-attachment: initial !important; background-clip: initial !important; background-image: initial !important; background-origin: initial !important; background-position: initial !important; background-repeat: initial !important; background-size: initial !important; border-color: inherit; border-image: initial; border-style: solid; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-size: 1em; height: 23px; left: 0px !important; margin: 0px !important; min-width: 0px !important; padding: 0px 3px; position: relative; text-align: right; top: 0px !important; white-space: pre-wrap;"><span aria-hidden="true" class="currencySymbol" role="presentation" style="border: 0px; float: left; margin: 0px 0px 0px -2px; padding: 0px;">$</span>18.00<span aria-hidden="true" class="icon-Right small_rd_backg" role="presentation" style="-webkit-font-smoothing: antialiased; border: 0px; font-family: AccountingTool !important; font-variant-east-asian: normal; font-variant-numeric: normal; line-height: 1; margin: 0px; padding: 0px; position: absolute; right: 5px; speak: none; top: 15px; transform: translateY(-50%);"></span><span class="text-hide" style="border: 0px; margin: 0px; padding: 0px; position: absolute; text-align: left; text-indent: -99999px;">selected answer correct</span></td><td class="styleRight styleNumber green_border Tback-icon td-readOnly checkedFcell" colspan="1" formula="=IF( AND(B3>0,C3>0),MULTIPLY(B3,C3),"")" id="0_table0_cell_c4_r2" rowspan="1" style="border-bottom-color: rgb(0, 0, 0); border-image: initial; border-left-color: inherit; border-right-color: inherit; border-style: solid; border-top-color: inherit; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-size: 1em; height: 23px; left: 0px !important; margin: 0px !important; min-width: 0px !important; padding: 0px 3px; position: relative; text-align: right; top: 0px !important; white-space: pre-wrap;">216.00</td></tr>
<tr h="24" style="background-color: transparent; border-image: initial; border-style: solid !important; border-width: 0px !important; color: inherit !important; height: 24px; margin: 0px; padding: 0px !important;"><td class="green_border td-readOnly" colspan="4" id="0_table0_cell_c0_r3" merge="0_0" rowspan="1" style="border-color: inherit; border-image: initial; border-style: solid; border-width: 0px 1px 1px 0px; box-sizing: border-box; color: inherit; font-size: 1em; left: 0px !important; margin: 0px !important; min-width: 0px !important; padding: 0px 3px; position: relative; text-indent: 15px; top: 0px !important; white-space: pre-wrap;">Gross pay</td><td class="styleNumber Tback-icon td-readOnly checkedFcell" colspan="1" formula="=sum(E2,E3)" id="0_table0_cell_c4_r3" rowspan="1" style="border-color: inherit; border-image: initial; border-style: solid; border-width: 0px 1px 1px 0px; box-sizing: border-box; color: inherit; font-size: 1em; left: 0px !important; margin: 0px !important; min-width: 0px !important; padding: 0px 3px; position: relative; text-align: right; top: 0px !important; white-space: pre-wrap;">696.00</td></tr>
<tr h="24" style="background-color: transparent; border-image: initial; border-style: solid !important; border-width: 0px !important; color: inherit !important; height: 24px; margin: 0px; padding: 0px !important;"><td class="green_border td-readOnly" colspan="3" id="0_table0_cell_c0_r4" merge="0_0" rowspan="1" style="border-color: inherit; border-image: initial; border-style: solid; border-width: 0px 1px 1px 0px; box-sizing: border-box; color: inherit; font-size: 1em; left: 0px !important; margin: 0px !important; min-width: 0px !important; padding: 0px 3px; position: relative; top: 0px !important; white-space: pre-wrap;">FICA - Social Security tax deduction</td><td class="styleNumber response valueTolerance td-readOnly rightAnswer" colspan="1" id="0_table0_cell_c3_r4" rowspan="1" style="background: rgb(247, 250, 246) !important; border-color: inherit; border-image: initial; border-style: solid; border-width: 0px 1px 1px 0px; box-sizing: border-box; color: inherit; font-size: 1em; left: 0px !important; margin: 0px !important; min-width: 0px !important; padding: 0px 3px; position: relative; text-align: right; top: 0px !important; white-space: pre-wrap;"><span aria-hidden="true" class="currencySymbol" role="presentation" style="border: 0px; float: left; margin: 0px 0px 0px -2px; padding: 0px;">$</span>43.15<span aria-hidden="true" class="icon-Right small_rd_backg" role="presentation" style="-webkit-font-smoothing: antialiased; border: 0px; font-family: AccountingTool !important; font-variant-east-asian: normal; font-variant-numeric: normal; line-height: 1; margin: 0px; padding: 0px; position: absolute; right: 5px; speak: none; top: 11.5px; transform: translateY(-50%);"></span><span class="text-hide" style="border: 0px; margin: 0px; padding: 0px; position: absolute; text-align: left; text-indent: -99999px;">selected answer correct</span></td><td class="td-readOnly" colspan="1" id="0_table0_cell_c4_r4" merge="0_0" rowspan="3" style="border-color: inherit; border-image: initial; border-style: solid; border-width: 0px 1px 1px 0px; box-sizing: border-box; color: inherit; font-size: 1em; left: 0px !important; margin: 0px !important; min-width: 0px !important; padding: 0px 3px; position: relative; top: 0px !important; white-space: pre-wrap;"></td></tr>
<tr h="24" style="background-color: transparent; border-image: initial; border-style: solid !important; border-width: 0px !important; color: inherit !important; height: 24px; margin: 0px; padding: 0px !important;"><td class="green_border td-readOnly" colspan="3" id="0_table0_cell_c0_r5" merge="0_0" rowspan="1" style="border-color: inherit; border-image: initial; border-style: solid; border-width: 0px 1px 1px 0px; box-sizing: border-box; color: inherit; font-size: 1em; left: 0px !important; margin: 0px !important; min-width: 0px !important; padding: 0px 3px; position: relative; top: 0px !important; white-space: pre-wrap;">FICA - Medicare tax deduction</td><td class="styleNumber response valueTolerance td-readOnly rightAnswer" colspan="1" id="0_table0_cell_c3_r5" rowspan="1" style="background: rgb(247, 250, 246) !important; border-color: inherit; border-image: initial; border-style: solid; border-width: 0px 1px 1px 0px; box-sizing: border-box; color: inherit; font-size: 1em; left: 0px !important; margin: 0px !important; min-width: 0px !important; padding: 0px 3px; position: relative; text-align: right; top: 0px !important; white-space: pre-wrap;">10.09<span aria-hidden="true" class="icon-Right small_rd_backg" role="presentation" style="-webkit-font-smoothing: antialiased; border: 0px; font-family: AccountingTool !important; font-variant-east-asian: normal; font-variant-numeric: normal; line-height: 1; margin: 0px; padding: 0px; position: absolute; right: 5px; speak: none; top: 11.5px; transform: translateY(-50%);"></span><span class="text-hide" style="border: 0px; margin: 0px; padding: 0px; position: absolute; text-align: left; text-indent: -99999px;">selected answer correct</span></td></tr>
<tr h="24" style="background-color: transparent; border-image: initial; border-style: solid !important; border-width: 0px !important; color: inherit !important; height: 24px; margin: 0px; padding: 0px !important;"><td class="td-readOnly" colspan="3" id="0_table0_cell_c0_r6" merge="0_0" rowspan="1" style="border-color: inherit; border-image: initial; border-style: solid; border-width: 0px 1px 1px 0px; box-sizing: border-box; color: inherit; font-size: 1em; left: 0px !important; margin: 0px !important; min-width: 0px !important; padding: 0px 3px; position: relative; top: 0px !important; white-space: pre-wrap;">Income tax deduction</td><td class="styleNumber response valueTolerance td-readOnly rightAnswer" colspan="1" id="0_table0_cell_c3_r6" rowspan="1" style="background: rgb(247, 250, 246) !important; border-bottom-color: rgb(0, 0, 0); border-image: initial; border-left-color: inherit; border-right-color: inherit; border-style: solid; border-top-color: inherit; border-width: 0px 1px 1px 0px; box-sizing: border-box; color: inherit; font-size: 1em; left: 0px !important; margin: 0px !important; min-width: 0px !important; padding: 0px 3px; position: relative; text-align: right; top: 0px !important; white-space: pre-wrap;">62.00<span aria-hidden="true" class="icon-Right small_rd_backg" role="presentation" style="-webkit-font-smoothing: antialiased; border: 0px; font-family: AccountingTool !important; font-variant-east-asian: normal; font-variant-numeric: normal; line-height: 1; margin: 0px; padding: 0px; position: absolute; right: 5px; speak: none; top: 11.5px; transform: translateY(-50%);"></span><span class="text-hide" style="border: 0px; margin: 0px; padding: 0px; position: absolute; text-align: left; text-indent: -99999px;">selected answer correct</span></td></tr>
<tr h="24" style="background-color: transparent; border-image: initial; border-style: solid !important; border-width: 0px !important; color: inherit !important; height: 24px; margin: 0px; padding: 0px !important;"><td class="td-readOnly" colspan="4" id="0_table0_cell_c0_r7" merge="0_0" rowspan="1" style="border-color: inherit; border-image: initial; border-style: solid; border-width: 0px 1px 1px 0px; box-sizing: border-box; color: inherit; font-size: 1em; left: 0px !important; margin: 0px !important; min-width: 0px !important; padding: 0px 3px; position: relative; text-indent: 15px; top: 0px !important; white-space: pre-wrap;">Total deductions</td><td class="styleNumber valueTolerance Tback-icon ctrlSelect td-readOnly checkedFcell" colspan="1" formula="=SUM(D5:D7)" id="0_table0_cell_c4_r7" rowspan="1" style="border-bottom-color: rgb(0, 0, 0); border-image: initial; border-left-color: inherit; border-right-color: inherit; border-style: solid; border-top-color: inherit; border-width: 0px 1px 1px 0px; box-sizing: border-box; color: inherit; font-size: 1em; left: 0px !important; margin: 0px !important; min-width: 0px !important; padding: 0px 3px; position: relative; text-align: right; top: 0px !important; white-space: pre-wrap;">115.24</td></tr>
<tr h="26" style="background-color: transparent; border-image: initial; border-style: solid !important; border-width: 0px !important; color: inherit !important; height: 26px; margin: 0px; padding: 0px !important;"><td class="td-readOnly" colspan="4" id="0_table0_cell_c0_r8" merge="0_0" rowspan="1" scope="col" style="border-color: inherit; border-image: initial; border-style: solid; border-width: 0px 1px 1px 0px; box-sizing: border-box; color: inherit; font-size: 1em; left: 0px !important; margin: 0px !important; min-width: 0px !important; padding: 0px 3px; position: relative; top: 0px !important; white-space: pre-wrap;">Net pay</td><td class="styleNumber response valueTolerance ctrlSelect td-readOnly rightAnswer" colspan="1" id="0_table0_cell_c4_r8" rowspan="1" scope="col" style="background: rgb(247, 250, 246) !important; border-bottom-color: rgb(0, 0, 0); border-image: initial; border-left-color: inherit; border-right-color: inherit; border-style: solid solid double; border-top-color: inherit; border-width: 0px 1px 3px 0px; box-sizing: border-box; color: inherit; font-size: 1em; left: 0px !important; margin: 0px !important; min-width: 0px !important; padding: 0px 3px; position: relative; text-align: right; top: 0px !important; white-space: pre-wrap;"><span aria-hidden="true" class="currencySymbol" role="presentation" style="border: 0px; float: left; margin: 0px 0px 0px -2px; padding: 0px;">$</span>580.76<span aria-hidden="true" class="icon-Right small_rd_backg" role="presentation" style="-webkit-font-smoothing: antialiased; border: 0px; font-family: AccountingTool !important; font-variant-east-asian: normal; font-variant-numeric: normal; line-height: 1; margin: 0px; padding: 0px; position: absolute; right: 5px; speak: none; top: 11.5px; transform: translateY(-50%);"></span><span class="text-hide" style="border: 0px; margin: 0px; padding: 0px; position: absolute; text-align: left; text-indent: -99999px;">selected answer correct</span></td></tr>
</tbody></table>
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Orangehttp://www.blogger.com/profile/00451860658742728627noreply@blogger.com0tag:blogger.com,1999:blog-8078700684572586728.post-84008476454884787792019-07-08T12:00:00.000-07:002019-07-10T00:57:45.663-07:00Connect - another Financial Accounting, Chapter 8<div style="border: 0px; color: #252525; font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; padding: 0px;">
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<span style="border: 0px; font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: 700; line-height: inherit; margin: 0px; padding: 0px;"><span style="background-color: #f3f3f3; color: #100000; font-family: "arial"; font-size: 30px; font-weight: 400;">1.</span></span></div>
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<span style="font-family: proxima-nova-soft, sans-serif;"><span style="background-color: white;">Cala Manufacturing purchases a large lot on which an old building is located as part of its plans to build a new plant. The negotiated purchase price is </span><span style="background-color: yellow;">$215,000</span><span style="background-color: white;"> for the lot plus </span><span style="background-color: yellow;">$110,000</span><span style="background-color: white;"> for the old building. The company pays </span><span style="background-color: yellow;">$34,000</span><span style="background-color: white;"> to tear down the old building and </span><span style="background-color: yellow;">$50,261</span><span style="background-color: white;"> to fill and level the lot. It also pays a total of $1,465,515 in construction costs—this amount consists of $1,378,500 for the new building and $87,015 for lighting and paving a parking area next to the building.</span></span><br style="font-family: proxima-nova-soft, sans-serif;" /><span style="background-color: white; font-family: proxima-nova-soft, sans-serif;"> </span><br style="font-family: proxima-nova-soft, sans-serif;" /><span style="background-color: white; font-family: proxima-nova-soft, sans-serif;">Prepare a single journal entry to record these costs incurred by Cala, all of which are paid in cash.</span><br />
<table class="review" id="holisticTable" style="background-color: white; border-bottom-color: initial; border-bottom-style: initial; border-image: initial; border-left-color: rgb(119, 119, 119); border-left-style: solid; border-right-color: initial; border-right-style: initial; border-spacing: 0px; border-top-color: rgb(119, 119, 119) !important; border-top-style: solid !important; border-width: 1px 0px 0px 1px; color: black; font-family: Verdana; font-size: 13px; font-stretch: inherit; font-variant-east-asian: inherit; font-variant-numeric: inherit; height: 119px; line-height: inherit; margin: -1px 0px 0px; padding: 0px; table-layout: fixed; width: 776px;" summary="Below is listing of entries that have been entered for this requirements." tabindex="0"><colgroup><col class="acol" style="width: 40px;" width="40"></col><col style="width: 85px;" width="85"></col><col style="width: 305px;" width="305"></col><col style="width: 75px;" width="75"></col><col style="width: 75px;" width="75"></col></colgroup><tbody style="border: 0px; margin: 0px; padding: 0px;">
<tr h="26px" style="border: 0px; height: 26px; margin: 0px; padding: 0px;"><th class="styleCenter styleBold serial-no" style="background-color: #79ade5; border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; margin: 0px; overflow: hidden; padding: 0px 3px; text-align: center; width: 71px;">No</th><th class="styleCenter styleBold" style="background-color: #79ade5; border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; margin: 0px; overflow: hidden; padding: 0px 3px; text-align: center; width: auto;">Transaction</th><th class="styleCenter styleBold" style="background-color: #79ade5; border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; margin: 0px; overflow: hidden; padding: 0px 3px; text-align: center; width: auto;">General Journal</th><th class="styleCenter styleBold" style="background-color: #79ade5; border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; margin: 0px; overflow: hidden; padding: 0px 3px; text-align: center; width: auto;">Debit</th><th class="styleCenter styleBold" style="background-color: #79ade5; border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; margin: 0px; overflow: hidden; padding: 0px 3px; text-align: center; width: auto;">Credit</th></tr>
<tr h="23" style="border: 0px; cursor: pointer; height: 23px; margin: 0px; padding: 0px;" table="1"><td class="serialno-text" style="border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; text-align: center; top: 0px !important; white-space: nowrap;">1</td><td class="styleCenter" colspan="1" id="1_table1_cell_c0_r0" rowspan="1" style="border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; text-align: center; top: 0px !important; white-space: nowrap;">1</td><td class="dropDownList shuffled groupResponse ddPolicy rightAnswer" colspan="1" id="1_table1_cell_c1_r0" rowspan="1" shufflehtmlindex="36" style="background-attachment: initial !important; background-clip: initial !important; background-image: initial !important; background-origin: initial !important; background-position: initial !important; background-repeat: initial !important; background-size: initial !important; border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; top: 0px !important; white-space: nowrap;">Land <span style="background-color: yellow;">sum of yellow</span><span aria-hidden="true" class="icon-Right small_rd_backg" role="presentation" style="-webkit-font-smoothing: antialiased; border: 0px; font-family: AccountingTool !important; font-variant-east-asian: normal; font-variant-numeric: normal; line-height: 1; margin: 0px; padding: 0px; position: absolute; right: 5px; speak: none; top: 11px; transform: translateY(-50%);"></span><span class="text-hide" style="border: 0px; margin: 0px; padding: 0px; position: absolute; text-indent: -99999px;">selected answer correct</span></td><td class="toggled groupResponse shuffled isN styleNumber toggled groupResponse rightAnswer" colspan="1" id="1_table1_cell_c2_r0" rowspan="1" shufflehtmlindex="36" style="background-attachment: initial !important; background-clip: initial !important; background-image: initial !important; background-origin: initial !important; background-position: initial !important; background-repeat: initial !important; background-size: initial !important; border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; text-align: right; top: 0px !important; white-space: nowrap;" togglehtmlindex="38">409,261<span aria-hidden="true" class="icon-Right small_rd_backg" role="presentation" style="-webkit-font-smoothing: antialiased; border: 0px; font-family: AccountingTool !important; font-variant-east-asian: normal; font-variant-numeric: normal; line-height: 1; margin: 0px; padding: 0px; position: absolute; right: 5px; speak: none; top: 11px; transform: translateY(-50%);"></span><span class="text-hide" style="border: 0px; margin: 0px; padding: 0px; position: absolute; text-align: left; text-indent: -99999px;">selected answer correct</span></td><td class="toggled groupResponse shuffled isN toggled groupResponse styleNumber" colspan="1" id="1_table1_cell_c3_r0" rowspan="1" shufflehtmlindex="36" style="border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; text-align: right; top: 0px !important; white-space: nowrap;" togglehtmlindex="38"><span class="text-hide" style="border: 0px; margin: 0px; padding: 0px; position: absolute; text-align: left; text-indent: -99999px;">not attempted</span></td></tr>
<tr h="23" style="border: 0px; cursor: pointer; height: 23px; margin: 0px; padding: 0px;" table="1"><td class="serialno-text" style="border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; text-align: center; text-indent: 100px; top: 0px !important; white-space: nowrap;"></td><td id="1_table1_cell_c0_r1" style="border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; top: 0px !important; white-space: nowrap;"></td><td class="dropDownList shuffled groupResponse ddPolicy rightAnswer" colspan="1" id="1_table1_cell_c1_r1" rowspan="1" shufflehtmlindex="36" style="background-attachment: initial !important; background-clip: initial !important; background-image: initial !important; background-origin: initial !important; background-position: initial !important; background-repeat: initial !important; background-size: initial !important; border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; top: 0px !important; white-space: nowrap;">Land improvements<span aria-hidden="true" class="icon-Right small_rd_backg" role="presentation" style="-webkit-font-smoothing: antialiased; border: 0px; font-family: AccountingTool !important; font-variant-east-asian: normal; font-variant-numeric: normal; line-height: 1; margin: 0px; padding: 0px; position: absolute; right: 5px; speak: none; top: 11px; transform: translateY(-50%);"></span><span class="text-hide" style="border: 0px; margin: 0px; padding: 0px; position: absolute; text-indent: -99999px;">selected answer correct</span></td><td class="toggled groupResponse shuffled isN styleNumber rightAnswer" colspan="1" id="1_table1_cell_c2_r1" rowspan="1" shufflehtmlindex="36" style="background-attachment: initial !important; background-clip: initial !important; background-image: initial !important; background-origin: initial !important; background-position: initial !important; background-repeat: initial !important; background-size: initial !important; border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; text-align: right; top: 0px !important; white-space: nowrap;" togglehtmlindex="31">87,015<span aria-hidden="true" class="icon-Right small_rd_backg" role="presentation" style="-webkit-font-smoothing: antialiased; border: 0px; font-family: AccountingTool !important; font-variant-east-asian: normal; font-variant-numeric: normal; line-height: 1; margin: 0px; padding: 0px; position: absolute; right: 5px; speak: none; top: 11px; transform: translateY(-50%);"></span><span class="text-hide" style="border: 0px; margin: 0px; padding: 0px; position: absolute; text-align: left; text-indent: -99999px;">selected answer correct</span></td><td class="toggled groupResponse shuffled isN styleNumber" colspan="1" id="1_table1_cell_c3_r1" rowspan="1" shufflehtmlindex="36" style="border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; text-align: right; top: 0px !important; white-space: nowrap;" togglehtmlindex="31"><span class="text-hide" style="border: 0px; margin: 0px; padding: 0px; position: absolute; text-align: left; text-indent: -99999px;">not attempted</span></td></tr>
<tr h="23" style="border: 0px; cursor: pointer; height: 23px; margin: 0px; padding: 0px;" table="1"><td class="serialno-text" style="border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; text-align: center; text-indent: 100px; top: 0px !important; white-space: nowrap;"></td><td id="1_table1_cell_c0_r2" style="border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; top: 0px !important; white-space: nowrap;"></td><td class="dropDownList shuffled groupResponse ddPolicy rightAnswer" colspan="1" id="1_table1_cell_c1_r2" rowspan="1" shufflehtmlindex="36" style="background-attachment: initial !important; background-clip: initial !important; background-image: initial !important; background-origin: initial !important; background-position: initial !important; background-repeat: initial !important; background-size: initial !important; border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; top: 0px !important; white-space: nowrap;">Building<span aria-hidden="true" class="icon-Right small_rd_backg" role="presentation" style="-webkit-font-smoothing: antialiased; border: 0px; font-family: AccountingTool !important; font-variant-east-asian: normal; font-variant-numeric: normal; line-height: 1; margin: 0px; padding: 0px; position: absolute; right: 5px; speak: none; top: 11px; transform: translateY(-50%);"></span><span class="text-hide" style="border: 0px; margin: 0px; padding: 0px; position: absolute; text-indent: -99999px;">selected answer correct</span></td><td class="toggled groupResponse shuffled isN styleNumber rightAnswer" colspan="1" id="1_table1_cell_c2_r2" rowspan="1" shufflehtmlindex="36" style="background-attachment: initial !important; background-clip: initial !important; background-image: initial !important; background-origin: initial !important; background-position: initial !important; background-repeat: initial !important; background-size: initial !important; border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; text-align: right; top: 0px !important; white-space: nowrap;" togglehtmlindex="32">1,378,500<span aria-hidden="true" class="icon-Right small_rd_backg" role="presentation" style="-webkit-font-smoothing: antialiased; border: 0px; font-family: AccountingTool !important; font-variant-east-asian: normal; font-variant-numeric: normal; line-height: 1; margin: 0px; padding: 0px; position: absolute; right: 5px; speak: none; top: 11px; transform: translateY(-50%);"></span><span class="text-hide" style="border: 0px; margin: 0px; padding: 0px; position: absolute; text-align: left; text-indent: -99999px;">selected answer correct</span></td><td class="toggled groupResponse shuffled isN styleNumber" colspan="1" id="1_table1_cell_c3_r2" rowspan="1" shufflehtmlindex="36" style="border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; text-align: right; top: 0px !important; white-space: nowrap;" togglehtmlindex="32"><span class="text-hide" style="border: 0px; margin: 0px; padding: 0px; position: absolute; text-align: left; text-indent: -99999px;">not attempted</span></td></tr>
<tr h="23" style="border: 0px; cursor: pointer; height: 23px; margin: 0px; padding: 0px;" table="1"><td class="serialno-text" style="border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; text-align: center; text-indent: 100px; top: 0px !important; white-space: nowrap;"></td><td id="1_table1_cell_c0_r3" style="border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; top: 0px !important; white-space: nowrap;"></td><td class="dropDownList ddPolicy GJIndent rightAnswer" colspan="1" id="1_table1_cell_c1_r3" rowspan="1" style="background-attachment: initial !important; background-clip: initial !important; background-image: initial !important; background-origin: initial !important; background-position: initial !important; background-repeat: initial !important; background-size: initial !important; border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; text-indent: 15px; top: 0px !important; white-space: nowrap;">Cash<span aria-hidden="true" class="icon-Right small_rd_backg" role="presentation" style="-webkit-font-smoothing: antialiased; border: 0px; font-family: AccountingTool !important; font-variant-east-asian: normal; font-variant-numeric: normal; line-height: 1; margin: 0px; padding: 0px; position: absolute; right: 5px; speak: none; top: 11px; transform: translateY(-50%);"></span><span class="text-hide" style="border: 0px; margin: 0px; padding: 0px; position: absolute; text-indent: -99999px;">selected answer correct</span></td><td class="toggled groupResponse isN styleNumber" colspan="1" id="1_table1_cell_c2_r3" rowspan="1" style="border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; text-align: right; top: 0px !important; white-space: nowrap;" togglehtmlindex="33"><span class="text-hide" style="border: 0px; margin: 0px; padding: 0px; position: absolute; text-align: left; text-indent: -99999px;">not attempted</span></td><td class="toggled groupResponse isN styleNumber rightAnswer" colspan="1" id="1_table1_cell_c3_r3" rowspan="1" style="background-attachment: initial !important; background-clip: initial !important; background-image: initial !important; background-origin: initial !important; background-position: initial !important; background-repeat: initial !important; background-size: initial !important; border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; text-align: right; top: 0px !important; white-space: nowrap;" togglehtmlindex="33">1,874,776<span aria-hidden="true" class="icon-Right small_rd_backg" role="presentation" style="-webkit-font-smoothing: antialiased; border: 0px; font-family: AccountingTool !important; font-variant-east-asian: normal; font-variant-numeric: normal; line-height: 1; margin: 0px; padding: 0px; position: absolute; right: 5px; speak: none; top: 11px; transform: translateY(-50%);"></span><span class="text-hide" style="border: 0px; margin: 0px; padding: 0px; position: absolute; text-align: left; text-indent: -99999px;">selected answer correct</span></td></tr>
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<span style="background-color: #f3f3f3; color: #100000; font-family: "arial"; font-size: 30px;">2.</span></div>
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<span style="color: #252525; font-family: proxima-nova-soft, sans-serif; font-size: small;">On January 2, 2017, the Matthews Band acquires sound equipment for concert performances at a cost of $69,200. The band estimates it will use this equipment for four years, during which time it anticipates performing about 200 concerts. It estimates that after four years it can sell the equipment for $1,000. During year 2017, the band performs 45 concerts.</span><br style="color: #252525; font-family: proxima-nova-soft, sans-serif; font-size: medium;" /><span style="color: #252525; font-family: proxima-nova-soft, sans-serif; font-size: small;"> </span><br style="color: #252525; font-family: proxima-nova-soft, sans-serif; font-size: medium;" /><span style="color: #252525; font-family: proxima-nova-soft, sans-serif; font-size: small;">Compute the year 2017 depreciation using the straight-line method.</span><br />
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<span style="background-color: #f3f3f3; color: #100000; font-family: "arial"; font-size: 30px;">3.</span></div>
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<span style="font-family: proxima-nova-soft, sans-serif;">On January 2, 2017, the Matthews Band acquires sound equipment for concert performances at a cost of $66,800. The band estimates it will use this equipment for four years, during which time it anticipates performing about 200 concerts. It estimates that after four years it can sell the equipment for $1,000. During year 2017, the band performs 45 concerts.</span><br style="font-family: proxima-nova-soft, sans-serif;" /><span style="font-family: proxima-nova-soft, sans-serif;"> </span><br style="font-family: proxima-nova-soft, sans-serif;" /><span style="font-family: proxima-nova-soft, sans-serif;">Compute the year 2017 depreciation using the units-of-production method.</span><br />
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<span style="background-color: #f3f3f3; color: #100000; font-family: "arial"; font-size: 30px;">4.</span><br />
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<span style="font-family: proxima-nova-soft, sans-serif;">A fleet of refrigerated delivery trucks is acquired on January 5, 2017, at a cost of $900,000 with an estimated useful life of 10 years and an estimated salvage value of $81,000.</span><br style="font-family: proxima-nova-soft, sans-serif;" /><span style="font-family: proxima-nova-soft, sans-serif;"> </span><br style="font-family: proxima-nova-soft, sans-serif;" /><span style="font-family: proxima-nova-soft, sans-serif;">Compute the depreciation expense for the first three years using the double-declining-balance method. </span><span style="border: 0px; color: red; font-family: proxima-nova-soft, sans-serif; font-stretch: inherit; font-variant-east-asian: inherit; font-variant-numeric: inherit; line-height: inherit; margin: 0px; padding: 0px;"><span style="border: 0px; font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: 700; line-height: inherit; margin: 0px; padding: 0px;">(Round your answers to the nearest dollar.)</span></span><br />
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<span style="background-color: #f3f3f3; color: #100000; font-family: "arial"; font-size: 30px;">5.</span><br />
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Use the following information for the Exercises below.</h3>
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<em style="border: 0px; font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: italic; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px;">[The following information applies to the questions displayed below.]</em><br />On April 1, 2016, Cyclone's Backhoe Co. purchases a trencher for $288,000. The machine is expected to last five years and have a salvage value of $44,000.</div>
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<span style="font-family: proxima-nova-soft, sans-serif;">Compute depreciation expense for both years ending December 2016 and 2017 assuming the company uses the straight-line method.</span><br />
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<table border="1px" cellpadding="0" cellspacing="0" class="jSheet ui-widget-content table-scratch review" id="jSheet_0_0" style="background-attachment: initial; background-clip: initial; background-image: none !important; background-origin: initial; background-position: initial; background-repeat: initial; background-size: initial; border-color: rgb(119, 119, 119); border-image: initial; border-spacing: 0px !important; border-style: solid; border-width: 1px 0px 0px 1px !important; color: #222222; cursor: cell; empty-cells: show; font-family: Arial; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; height: auto !important; line-height: inherit; margin: 0px; overflow: visible; padding: 0px; position: relative !important; table-layout: fixed;" tabindex="1"><colgroup><col style="border: none !important; width: 47px;" width="47"></col><col style="border: none !important; width: 145px;" width="145"></col><col style="border: none !important; width: 17px;" width="17"></col><col style="border: none !important; width: 192px;" width="192"></col><col style="border: none !important; width: 34px;" width="34"></col><col style="border: none !important; width: 136px;" width="136"></col></colgroup><tbody style="border-image: initial; border-style: initial; border-width: 0px; color: inherit !important; margin: 0px; padding: 0px;">
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<tr h="34" style="background-color: transparent; border-image: initial; border-style: solid !important; border-width: 0px !important; color: inherit !important; height: 34px; margin: 0px; padding: 0px !important;"><td class="styleCenter styleNumber td-readOnly" colspan="1" id="0_table0_cell_c0_r1" rowspan="1" style="background-color: #79ade5; border-color: inherit; border-image: initial; border-style: solid; border-width: 0px 1px 1px 0px; box-sizing: border-box; color: inherit; font-size: 1em; height: 34px; left: 0px !important; margin: 0px !important; min-width: 0px !important; padding: 0px 3px; position: relative; text-align: right; top: 0px !important; white-space: pre-wrap;"></td><td class="styleBold td-readOnly" colspan="1" id="0_table0_cell_c1_r1" rowspan="1" style="background-color: #79ade5; border-color: inherit; border-image: initial; border-style: solid; border-width: 0px 1px 1px 0px; box-sizing: border-box; color: inherit; font-size: 1em; font-weight: bold; height: 34px; left: 0px !important; margin: 0px !important; min-width: 0px !important; padding: 0px 3px; position: relative; top: 0px !important; white-space: pre-wrap;">Choose Numerator:</td><td class="styleBold styleCenter td-readOnly" colspan="1" id="0_table0_cell_c2_r1" rowspan="1" style="background-color: #79ade5; border-color: inherit; border-image: initial; border-style: solid; border-width: 0px 1px 1px 0px; box-sizing: border-box; color: inherit; font-size: 1em; font-weight: bold; height: 34px; left: 0px !important; margin: 0px !important; min-width: 0px !important; padding: 0px 3px; position: relative; text-align: center; top: 0px !important; white-space: pre-wrap;">/</td><td class="styleBold styleCenter td-readOnly" colspan="1" id="0_table0_cell_c3_r1" rowspan="1" style="background-color: #79ade5; border-color: inherit; border-image: initial; border-style: solid; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-size: 1em; font-weight: bold; height: 34px; left: 0px !important; margin: 0px !important; min-width: 0px !important; padding: 0px 3px; position: relative; text-align: center; top: 0px !important; white-space: pre-wrap;">Choose Denominator:</td><td class="styleBold styleCenter td-readOnly" colspan="1" id="0_table0_cell_c4_r1" rowspan="1" style="background-color: #79ade5; border-color: inherit; border-image: initial; border-style: solid; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-size: 1em; font-weight: bold; height: 34px; left: 0px !important; margin: 0px !important; min-width: 0px !important; padding: 0px 3px; position: relative; text-align: center; top: 0px !important; white-space: pre-wrap;">=</td><td class="styleBold styleCenter td-readOnly" colspan="1" id="0_table0_cell_c5_r1" rowspan="1" style="background-color: #79ade5; border-color: inherit; border-image: initial; border-style: solid; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-size: 1em; font-weight: bold; height: 34px; left: 0px !important; margin: 0px !important; min-width: 0px !important; padding: 0px 3px; position: relative; text-align: center; top: 0px !important; white-space: pre-wrap;">Annual Depreciation</td></tr>
<tr h="23" style="background-color: transparent; border-image: initial; border-style: solid !important; border-width: 0px !important; color: inherit !important; height: 23px; margin: 0px; padding: 0px !important;"><td class="styleCenter styleNumber td-readOnly" colspan="1" id="0_table0_cell_c0_r2" rowspan="1" style="border-color: inherit; border-image: initial; border-style: solid; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-size: 1em; left: 0px !important; margin: 0px !important; min-width: 0px !important; padding: 0px 3px; position: relative; text-align: right; top: 0px !important; white-space: pre-wrap;"></td><td class="dropDownList td-readOnly rightAnswer" colspan="1" dropdownid="0" dropdowntype="dropDown" id="0_table0_cell_c1_r2" rowspan="1" style="background-attachment: initial !important; background-clip: initial !important; background-image: initial !important; background-origin: initial !important; background-position: initial !important; background-repeat: initial !important; background-size: initial !important; border-color: inherit; border-image: initial; border-style: solid; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-size: 1em; left: 0px !important; margin: 0px !important; min-width: 0px !important; overflow: hidden; padding: 0px 3px; position: relative; top: 0px !important; white-space: pre-wrap;">Cost minus salvage<span aria-hidden="true" class="icon-Right small_rd_backg" role="presentation" style="-webkit-font-smoothing: antialiased; border: 0px; font-family: AccountingTool !important; font-variant-east-asian: normal; font-variant-numeric: normal; line-height: 1; margin: 0px; padding: 0px; position: absolute; right: 5px; speak: none; top: 15px; transform: translateY(-50%);"></span><span class="text-hide" style="border: 0px; margin: 0px; padding: 0px; position: absolute; text-indent: -99999px;">selected answer correct</span></td><td class="styleCenter td-readOnly" colspan="1" id="0_table0_cell_c2_r2" rowspan="1" style="border-color: inherit; border-image: initial; border-style: solid; border-width: 0px 1px 1px 0px; box-sizing: border-box; color: inherit; font-size: 1em; left: 0px !important; margin: 0px !important; min-width: 0px !important; padding: 0px 3px; position: relative; text-align: center; top: 0px !important; white-space: pre-wrap;">/</td><td class="styleLeft dropDownList td-readOnly rightAnswer" colspan="1" dropdownid="4" dropdowntype="dropDown" id="0_table0_cell_c3_r2" rowspan="1" style="background-attachment: initial !important; background-clip: initial !important; background-image: initial !important; background-origin: initial !important; background-position: initial !important; background-repeat: initial !important; background-size: initial !important; border-color: inherit; border-image: initial; border-style: solid; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-size: 1em; left: 0px !important; margin: 0px !important; min-width: 0px !important; overflow: hidden; padding: 0px 3px; position: relative; top: 0px !important; white-space: pre-wrap;">Estimated useful life (years)<span aria-hidden="true" class="icon-Right small_rd_backg" role="presentation" style="-webkit-font-smoothing: antialiased; border: 0px; font-family: AccountingTool !important; font-variant-east-asian: normal; font-variant-numeric: normal; line-height: 1; margin: 0px; padding: 0px; position: absolute; right: 5px; speak: none; top: 15px; transform: translateY(-50%);"></span><span class="text-hide" style="border: 0px; margin: 0px; padding: 0px; position: absolute; text-indent: -99999px;">selected answer correct</span></td><td class="styleCenter td-readOnly" colspan="1" id="0_table0_cell_c4_r2" rowspan="1" style="border-color: inherit; border-image: initial; border-style: solid; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-size: 1em; left: 0px !important; margin: 0px !important; min-width: 0px !important; padding: 0px 3px; position: relative; text-align: center; top: 0px !important; white-space: pre-wrap;">=</td><td class="styleLeft td-readOnly" colspan="1" id="0_table0_cell_c5_r2" rowspan="1" style="border-color: inherit; border-image: initial; border-style: solid; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-size: 1em; left: 0px !important; margin: 0px !important; min-width: 0px !important; padding: 0px 3px; position: relative; top: 0px !important; white-space: pre-wrap;">Annual depreciation</td></tr>
<tr h="23" style="background-color: transparent; border-image: initial; border-style: solid !important; border-width: 0px !important; color: inherit !important; height: 23px; margin: 0px; padding: 0px !important;"><td class="styleLeft styleBold td-readOnly" colspan="1" id="0_table0_cell_c0_r3" rowspan="1" style="border-bottom-color: rgb(0, 0, 0); border-image: initial; border-left-color: inherit; border-right-color: inherit; border-style: solid; border-top-color: inherit; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-size: 1em; font-weight: bold; left: 0px !important; margin: 0px !important; min-width: 0px !important; padding: 0px 3px; position: relative; top: 0px !important; white-space: pre-wrap;"></td><td class="response styleNumber styleCenter td-readOnly rightAnswer" colspan="1" id="0_table0_cell_c1_r3" rowspan="1" style="background-attachment: initial !important; background-clip: initial !important; background-image: initial !important; background-origin: initial !important; background-position: initial !important; background-repeat: initial !important; background-size: initial !important; border-bottom-color: rgb(0, 0, 0); border-image: initial; border-left-color: inherit; border-right-color: inherit; border-style: solid; border-top-color: inherit; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-size: 1em; left: 0px !important; margin: 0px !important; min-width: 0px !important; padding: 0px 3px; position: relative; text-align: right; top: 0px !important; white-space: pre-wrap;"><span aria-hidden="true" class="currencySymbol" role="presentation" style="border: 0px; float: left; margin: 0px 0px 0px -2px; padding: 0px;">$</span>244,000<span aria-hidden="true" class="icon-Right small_rd_backg" role="presentation" style="-webkit-font-smoothing: antialiased; border: 0px; font-family: AccountingTool !important; font-variant-east-asian: normal; font-variant-numeric: normal; line-height: 1; margin: 0px; padding: 0px; position: absolute; right: 5px; speak: none; top: 11px; transform: translateY(-50%);"></span><span class="text-hide" style="border: 0px; margin: 0px; padding: 0px; position: absolute; text-align: left; text-indent: -99999px;">selected answer correct</span></td><td class="styleCenter td-readOnly" colspan="1" id="0_table0_cell_c2_r3" rowspan="1" style="border-bottom-color: rgb(0, 0, 0); border-image: initial; border-left-color: inherit; border-right-color: inherit; border-style: solid; border-top-color: inherit; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-size: 1em; left: 0px !important; margin: 0px !important; min-width: 0px !important; padding: 0px 3px; position: relative; text-align: center; top: 0px !important; white-space: pre-wrap;">/</td><td class="response styleCenter styleNumber td-readOnly rightAnswer" colspan="1" id="0_table0_cell_c3_r3" rowspan="1" style="background-attachment: initial !important; background-clip: initial !important; background-image: initial !important; background-origin: initial !important; background-position: initial !important; background-repeat: initial !important; background-size: initial !important; border-bottom-color: rgb(0, 0, 0); border-image: initial; border-left-color: inherit; border-right-color: inherit; border-style: solid; border-top-color: inherit; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-size: 1em; left: 0px !important; margin: 0px !important; min-width: 0px !important; padding: 0px 3px; position: relative; text-align: right; top: 0px !important; white-space: pre-wrap;">5<span aria-hidden="true" class="icon-Right small_rd_backg" role="presentation" style="-webkit-font-smoothing: antialiased; border: 0px; font-family: AccountingTool !important; font-variant-east-asian: normal; font-variant-numeric: normal; line-height: 1; margin: 0px; padding: 0px; position: absolute; right: 5px; speak: none; top: 11px; transform: translateY(-50%);"></span><span class="text-hide" style="border: 0px; margin: 0px; padding: 0px; position: absolute; text-align: left; text-indent: -99999px;">selected answer correct</span></td><td class="styleCenter td-readOnly" colspan="1" id="0_table0_cell_c4_r3" rowspan="1" style="border-bottom-color: rgb(0, 0, 0); border-image: initial; border-left-color: inherit; border-right-color: inherit; border-style: solid; border-top-color: inherit; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-size: 1em; left: 0px !important; margin: 0px !important; min-width: 0px !important; padding: 0px 3px; position: relative; text-align: center; top: 0px !important; white-space: pre-wrap;">=</td><td class="styleNumber styleCenter Tback-icon td-readOnly checkedFcell" colspan="1" formula="=IF(AND(B4>0,D4>0),DIVIDE(B4,D4),"")" id="0_table0_cell_c5_r3" rowspan="1" style="border-bottom-color: rgb(0, 0, 0); border-image: initial; border-left-color: inherit; border-right-color: inherit; border-style: solid; border-top-color: inherit; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-size: 1em; left: 0px !important; margin: 0px !important; min-width: 0px !important; padding: 0px 3px; position: relative; text-align: right; top: 0px !important; white-space: pre-wrap;"><span class="currencySymbol" style="border: 0px; float: left; margin: 0px 0px 0px -2px; padding: 0px;">$</span>48,800</td></tr>
<tr h="33" style="background-color: transparent; border-image: initial; border-style: solid !important; border-width: 0px !important; color: inherit !important; height: 33px; margin: 0px; padding: 0px !important;"><td class="styleNumber styleBold styleCenter td-readOnly" colspan="1" id="0_table0_cell_c0_r4" rowspan="1" style="background-color: #79ade5; border-bottom-color: rgb(0, 0, 0); border-image: initial; border-left-color: inherit; border-right-color: inherit; border-style: solid; border-top-color: inherit; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-size: 1em; font-weight: bold; left: 0px !important; margin: 0px !important; min-width: 0px !important; padding: 0px 3px; position: relative; text-align: right; top: 0px !important; white-space: pre-wrap;">Year</td><td class="styleBold styleCenter td-readOnly" colspan="1" id="0_table0_cell_c1_r4" rowspan="1" style="background-color: #79ade5; border-bottom-color: rgb(0, 0, 0); border-image: initial; border-left-color: inherit; border-right-color: inherit; border-style: solid; border-top-color: inherit; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-size: 1em; font-weight: bold; left: 0px !important; margin: 0px !important; min-width: 0px !important; padding: 0px 3px; position: relative; text-align: center; top: 0px !important; white-space: pre-wrap;">Annual Depreciation</td><td class="styleBold styleRight td-readOnly" colspan="1" id="0_table0_cell_c2_r4" rowspan="1" style="background-color: #79ade5; border-bottom-color: rgb(0, 0, 0); border-image: initial; border-left-color: inherit; border-right-color: inherit; border-style: solid; border-top-color: inherit; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-size: 1em; font-weight: bold; left: 0px !important; margin: 0px !important; min-width: 0px !important; padding: 0px 3px; position: relative; text-align: right; top: 0px !important; white-space: pre-wrap;">x</td><td class="styleBold styleCenter td-readOnly" colspan="1" id="0_table0_cell_c3_r4" rowspan="1" style="background-color: #79ade5; border-bottom-color: rgb(0, 0, 0); border-image: initial; border-left-color: inherit; border-right-color: rgb(0, 0, 0); border-style: solid; border-top-color: inherit; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-size: 1em; font-weight: bold; left: 0px !important; margin: 0px !important; min-width: 0px !important; padding: 0px 3px; position: relative; text-align: center; top: 0px !important; white-space: pre-wrap;">Fraction of Year</td><td class="styleBold styleCenter td-readOnly" colspan="1" id="0_table0_cell_c4_r4" rowspan="1" style="background-color: #79ade5; border-bottom-color: rgb(0, 0, 0); border-image: initial; border-left-color: inherit; border-right-color: inherit; border-style: solid; border-top-color: inherit; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-size: 1em; font-weight: bold; left: 0px !important; margin: 0px !important; min-width: 0px !important; padding: 0px 3px; position: relative; text-align: center; top: 0px !important; white-space: pre-wrap;">=</td><td class="styleBold styleCenter td-readOnly" colspan="1" id="0_table0_cell_c5_r4" rowspan="1" style="background-color: #79ade5; border-bottom-color: rgb(0, 0, 0); border-image: initial; border-left-color: inherit; border-right-color: inherit; border-style: solid; border-top-color: inherit; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-size: 1em; font-weight: bold; left: 0px !important; margin: 0px !important; min-width: 0px !important; padding: 0px 3px; position: relative; text-align: center; top: 0px !important; white-space: pre-wrap;">Depreciation Expense</td></tr>
<tr h="23" style="background-color: transparent; border-image: initial; border-style: solid !important; border-width: 0px !important; color: inherit !important; height: 23px; margin: 0px; padding: 0px !important;"><td class="styleCenter td-readOnly" colspan="1" id="0_table0_cell_c0_r5" rowspan="1" style="border-color: inherit; border-image: initial; border-style: solid; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-size: 1em; left: 0px !important; margin: 0px !important; min-width: 0px !important; padding: 0px 3px; position: relative; text-align: center; top: 0px !important; white-space: pre-wrap;">2016</td><td class="styleNumber styleCenter td-readOnly checkedFcell" colspan="1" formula="=IF(F4>0,F4,"")" id="0_table0_cell_c1_r5" rowspan="1" style="border-color: inherit; border-image: initial; border-style: solid; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-size: 1em; left: 0px !important; margin: 0px !important; min-width: 0px !important; padding: 0px 3px; position: relative; text-align: right; top: 0px !important; white-space: pre-wrap;"><span class="currencySymbol" style="border: 0px; float: left; margin: 0px 0px 0px -2px; padding: 0px;">$</span>48,800</td><td class="styleCenter td-readOnly" colspan="1" id="0_table0_cell_c2_r5" rowspan="1" style="border-color: inherit; border-image: initial; border-style: solid; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-size: 1em; left: 0px !important; margin: 0px !important; min-width: 0px !important; padding: 0px 3px; position: relative; text-align: center; top: 0px !important; white-space: pre-wrap;">x</td><td class="styleNumber dropDownList styleCenter td-readOnly rightAnswer" colspan="1" dropdownid="5" dropdowntype="dropDown" id="0_table0_cell_c3_r5" rowspan="1" style="background-attachment: initial !important; background-clip: initial !important; background-image: initial !important; background-origin: initial !important; background-position: initial !important; background-repeat: initial !important; background-size: initial !important; border-bottom-color: inherit; border-image: initial; border-left-color: inherit; border-right-color: rgb(0, 0, 0); border-style: solid; border-top-color: inherit; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-size: 1em; left: 0px !important; margin: 0px !important; min-width: 0px !important; overflow: hidden; padding-bottom: 0px; padding-left: 3px; padding-right: 22px !important; padding-top: 0px; position: relative; text-align: right; top: 0px !important; white-space: pre-wrap;">9/12<span aria-hidden="true" class="icon-Right small_rd_backg" role="presentation" style="-webkit-font-smoothing: antialiased; border: 0px; font-family: AccountingTool !important; font-variant-east-asian: normal; font-variant-numeric: normal; line-height: 1; margin: 0px; padding: 0px; position: absolute; right: 5px; speak: none; top: 11px; transform: translateY(-50%);"></span><span class="text-hide" style="border: 0px; margin: 0px; padding: 0px; position: absolute; text-align: left; text-indent: -99999px;">selected answer correct</span></td><td class="styleCenter td-readOnly" colspan="1" id="0_table0_cell_c4_r5" rowspan="1" style="border-color: inherit; border-image: initial; border-style: solid; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-size: 1em; left: 0px !important; margin: 0px !important; min-width: 0px !important; padding: 0px 3px; position: relative; text-align: center; top: 0px !important; white-space: pre-wrap;"></td><td class="styleNumber response styleCenter valueTolerance td-readOnly rightAnswer" colspan="1" id="0_table0_cell_c5_r5" rowspan="1" style="background-attachment: initial !important; background-clip: initial !important; background-image: initial !important; background-origin: initial !important; background-position: initial !important; background-repeat: initial !important; background-size: initial !important; border-color: inherit; border-image: initial; border-style: solid; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-size: 1em; left: 0px !important; margin: 0px !important; min-width: 0px !important; padding: 0px 3px; position: relative; text-align: right; top: 0px !important; white-space: pre-wrap;"><span aria-hidden="true" class="currencySymbol" role="presentation" style="border: 0px; float: left; margin: 0px 0px 0px -2px; padding: 0px;">$</span>36,600<span aria-hidden="true" class="icon-Right small_rd_backg" role="presentation" style="-webkit-font-smoothing: antialiased; border: 0px; font-family: AccountingTool !important; font-variant-east-asian: normal; font-variant-numeric: normal; line-height: 1; margin: 0px; padding: 0px; position: absolute; right: 5px; speak: none; top: 11px; transform: translateY(-50%);"></span><span class="text-hide" style="border: 0px; margin: 0px; padding: 0px; position: absolute; text-align: left; text-indent: -99999px;">selected answer correct</span></td></tr>
<tr h="23" style="background-color: transparent; border-image: initial; border-style: solid !important; border-width: 0px !important; color: inherit !important; height: 23px; margin: 0px; padding: 0px !important;"><td class="styleCenter td-readOnly" colspan="1" id="0_table0_cell_c0_r6" rowspan="1" scope="col" style="border-color: inherit; border-image: initial; border-style: solid; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-size: 1em; left: 0px !important; margin: 0px !important; min-width: 0px !important; padding: 0px 3px; position: relative; text-align: center; top: 0px !important; white-space: pre-wrap;">2017</td><td class="styleNumber styleCenter td-readOnly checkedFcell" colspan="1" formula="=IF(F4>0,F4,"")" id="0_table0_cell_c1_r6" rowspan="1" scope="col" style="border-color: inherit; border-image: initial; border-style: solid; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-size: 1em; left: 0px !important; margin: 0px !important; min-width: 0px !important; padding: 0px 3px; position: relative; text-align: right; top: 0px !important; white-space: pre-wrap;"><span class="currencySymbol" style="border: 0px; float: left; margin: 0px 0px 0px -2px; padding: 0px;">$</span>48,800</td><td class="styleCenter td-readOnly" colspan="1" id="0_table0_cell_c2_r6" rowspan="1" scope="col" style="border-color: inherit; border-image: initial; border-style: solid; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-size: 1em; left: 0px !important; margin: 0px !important; min-width: 0px !important; padding: 0px 3px; position: relative; text-align: center; top: 0px !important; white-space: pre-wrap;">x</td><td class="dropDownList styleNumber styleCenter td-readOnly rightAnswer" colspan="1" dropdownid="5" dropdowntype="dropDown" id="0_table0_cell_c3_r6" rowspan="1" scope="col" style="background-attachment: initial !important; background-clip: initial !important; background-image: initial !important; background-origin: initial !important; background-position: initial !important; background-repeat: initial !important; background-size: initial !important; border-bottom-color: inherit; border-image: initial; border-left-color: inherit; border-right-color: rgb(0, 0, 0); border-style: solid; border-top-color: inherit; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-size: 1em; left: 0px !important; margin: 0px !important; min-width: 0px !important; overflow: hidden; padding-bottom: 0px; padding-left: 3px; padding-right: 22px !important; padding-top: 0px; position: relative; text-align: right; top: 0px !important; white-space: pre-wrap;">12/12<span aria-hidden="true" class="icon-Right small_rd_backg" role="presentation" style="-webkit-font-smoothing: antialiased; border: 0px; font-family: AccountingTool !important; font-variant-east-asian: normal; font-variant-numeric: normal; line-height: 1; margin: 0px; padding: 0px; position: absolute; right: 5px; speak: none; top: 11px; transform: translateY(-50%);"></span><span class="text-hide" style="border: 0px; margin: 0px; padding: 0px; position: absolute; text-align: left; text-indent: -99999px;">selected answer correct</span></td><td class="styleCenter td-readOnly" colspan="1" id="0_table0_cell_c4_r6" rowspan="1" scope="col" style="border-color: inherit; border-image: initial; border-style: solid; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-size: 1em; left: 0px !important; margin: 0px !important; min-width: 0px !important; padding: 0px 3px; position: relative; text-align: center; top: 0px !important; white-space: pre-wrap;"></td><td class="styleNumber response styleCenter valueTolerance td-readOnly rightAnswer" colspan="1" id="0_table0_cell_c5_r6" rowspan="1" scope="col" style="background-attachment: initial !important; background-clip: initial !important; background-image: initial !important; background-origin: initial !important; background-position: initial !important; background-repeat: initial !important; background-size: initial !important; border-color: inherit; border-image: initial; border-style: solid; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-size: 1em; left: 0px !important; margin: 0px !important; min-width: 0px !important; padding: 0px 3px; position: relative; text-align: right; top: 0px !important; white-space: pre-wrap;"><span aria-hidden="true" class="currencySymbol" role="presentation" style="border: 0px; float: left; margin: 0px 0px 0px -2px; padding: 0px;">$</span>48,800<span aria-hidden="true" class="icon-Right small_rd_backg" role="presentation" style="-webkit-font-smoothing: antialiased; border: 0px; font-family: AccountingTool !important; font-variant-east-asian: normal; font-variant-numeric: normal; line-height: 1; margin: 0px; padding: 0px; position: absolute; right: 5px; speak: none; top: 11px; transform: translateY(-50%);"></span><span class="text-hide" style="border: 0px; margin: 0px; padding: 0px; position: absolute; text-align: left; text-indent: -99999px;">selected answer correct</span></td></tr>
</tbody></table>
</div>
</td></tr>
</tbody></table>
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<div class="jSheetEditPane" id="jSheetEditPane_0_0" style="background-image: none; border: 0px; margin: 0px; padding: 0px; position: relative; width: 494px;">
<div style="margin: 0px;">
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<span style="background-color: #f3f3f3; color: #100000; font-family: "arial"; font-size: 30px;">6.</span><br />
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<h3 class="note--title" style="border: 0px; font-family: proxima-nova-soft, sans-serif; font-size: 18px; font-stretch: inherit; font-variant-east-asian: inherit; font-variant-numeric: inherit; line-height: inherit; margin: 0px 0px 10px; padding: 0px;">
Use the following information for the Exercises below.</h3>
<div class="note__main clean-word-break" style="border: 0px; font-family: proxima-nova-soft, sans-serif; font-stretch: inherit; font-variant-east-asian: inherit; font-variant-numeric: inherit; line-height: inherit; padding: 0px; word-break: break-word; word-wrap: break-word;">
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<div style="border: 0px; font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px; word-break: normal;">
<em style="border: 0px; font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: italic; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px;">[The following information applies to the questions displayed below.]</em><br /> On April 1, 2016, Cyclone's Backhoe Co. purchases a trencher for $288,000. The machine is expected to last five years and have a salvage value of $44,000.</div>
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<span style="font-family: proxima-nova-soft, sans-serif;">Compute depreciation expense for both years ending December 2016 and 2017 assuming the company uses the double-declining-balance method. </span><span style="border: 0px; color: red; font-family: proxima-nova-soft, sans-serif; font-stretch: inherit; font-variant-east-asian: inherit; font-variant-numeric: inherit; line-height: inherit; margin: 0px; padding: 0px;"><span style="border: 0px; font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: 700; line-height: inherit; margin: 0px; padding: 0px;">(Enter all amounts positive values.)</span></span><br />
<table border="0" cellpadding="0" cellspacing="0" class="tableControl" id="tableControl_0_0" style="border-spacing: 0px; border: none !important; color: black; font-family: Verdana; font-size: 13px; font-stretch: inherit; font-variant-east-asian: inherit; font-variant-numeric: inherit; line-height: inherit; margin: 0px; padding: 0px;"><tbody style="border: 0px; margin: 0px; padding: 0px;">
<tr style="border: 0px; margin: 0px; padding: 0px;"><td class="barTop" style="border: 0px; margin: 0px; padding: 0px; width: 0px;"></td></tr>
<tr style="border: 0px; margin: 0px; padding: 0px;"><td class="barLeft" style="border: 0px; margin: 0px; padding: 0px; vertical-align: top;"></td><td class="sheetPane" style="border: 0px; margin: 0px; padding: 0px; vertical-align: top; width: 791px;"><div class="jSheetEditPane" id="jSheetEditPane_0_0" style="background-image: none !important; border: 0px; margin: 0px; padding: 0px !important; position: relative !important; width: 791px;">
<table border="1px" cellpadding="0" cellspacing="0" class="jSheet ui-widget-content table-scratch review" id="jSheet_0_0" style="background-attachment: initial; background-clip: initial; background-image: none !important; background-origin: initial; background-position: initial; background-repeat: initial; background-size: initial; border-color: rgb(119, 119, 119); border-image: initial; border-spacing: 0px !important; border-style: solid; border-width: 1px 0px 0px 1px !important; color: #222222; cursor: cell; empty-cells: show; font-family: Arial; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; height: auto !important; line-height: inherit; margin: 0px; overflow: visible; padding: 0px; position: relative !important; table-layout: fixed;" tabindex="1"><colgroup><col style="border: none !important; width: 99px;" width="99"></col><col style="border: none !important; width: 99px;" width="99"></col><col style="border: none !important; width: 99px;" width="99"></col><col style="border: none !important; width: 64px;" width="64"></col><col style="border: none !important; width: 99px;" width="99"></col><col style="border: none !important; width: 99px;" width="99"></col><col style="border: none !important; width: 99px;" width="99"></col></colgroup><tbody style="border-image: initial; border-style: initial; border-width: 0px; color: inherit !important; margin: 0px; padding: 0px;">
<tr h="23" style="background-color: transparent; border-image: initial; border-style: solid !important; border-width: 0px !important; color: inherit !important; height: 23px; margin: 0px; padding: 0px !important;"><td class="styleBold td-readOnly" colspan="1" id="0_table0_cell_c0_r0" rowspan="1" style="background-color: #79ade5; border-bottom-color: inherit; border-image: initial; border-left-color: inherit; border-right-color: rgb(0, 0, 0); border-style: solid; border-top-color: inherit; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-size: 1em; font-weight: bold; left: 0px !important; margin: 0px !important; min-width: 0px !important; padding: 0px 3px; position: relative; top: 0px !important; white-space: pre-wrap;"></td><td class="styleCenter styleBold td-readOnly" colspan="4" id="0_table0_cell_c1_r0" merge="0_0" rowspan="1" style="background-color: #79ade5; border-bottom-color: inherit; border-image: initial; border-left-color: inherit; border-right-color: rgb(0, 0, 0); border-style: solid; border-top-color: inherit; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-size: 1em; font-weight: bold; left: 0px !important; margin: 0px !important; min-width: 0px !important; padding: 0px 3px; position: relative; text-align: center; top: 0px !important; white-space: pre-wrap;">Depreciation for the Period</td><td class="styleCenter styleBold td-readOnly" colspan="2" id="0_table0_cell_c5_r0" merge="0_0" rowspan="1" style="background-color: #79ade5; border-bottom-color: inherit; border-image: initial; border-left-color: inherit; border-right-color: rgb(0, 0, 0); border-style: solid; border-top-color: inherit; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-size: 1em; font-weight: bold; left: 0px !important; margin: 0px !important; min-width: 0px !important; padding: 0px 3px; position: relative; text-align: center; top: 0px !important; white-space: pre-wrap;">End of Period</td></tr>
<tr h="49" style="background-color: transparent; border-image: initial; border-style: solid !important; border-width: 0px !important; color: inherit !important; height: 49px; margin: 0px; padding: 0px !important;"><td class="styleBold td-readOnly" colspan="1" id="0_table0_cell_c0_r1" rowspan="1" style="background-color: #79ade5; border-bottom-color: inherit; border-image: initial; border-left-color: inherit; border-right-color: rgb(0, 0, 0); border-style: solid; border-top-color: inherit; border-width: 0px 1px 1px 0px; box-sizing: border-box; color: inherit; font-size: 1em; font-weight: bold; left: 0px !important; margin: 0px !important; min-width: 0px !important; padding: 0px 3px; position: relative; top: 0px !important; white-space: pre-wrap;">Annual Period</td><td class="styleBold styleCenter td-readOnly" colspan="1" id="0_table0_cell_c1_r1" rowspan="1" style="background-color: #79ade5; border-bottom-color: rgb(0, 0, 0); border-image: initial; border-left-color: inherit; border-right-color: inherit; border-style: solid; border-top-color: inherit; border-width: 0px 1px 1px 0px; box-sizing: border-box; color: inherit; font-size: 1em; font-weight: bold; left: 0px !important; margin: 0px !important; min-width: 0px !important; padding: 0px 3px; position: relative; text-align: center; top: 0px !important; white-space: pre-wrap;">Beginning of Period Book Value</td><td class="styleBold styleCenter td-readOnly" colspan="1" id="0_table0_cell_c2_r1" rowspan="1" style="background-color: #79ade5; border-bottom-color: rgb(0, 0, 0); border-image: initial; border-left-color: inherit; border-right-color: inherit; border-style: solid; border-top-color: inherit; border-width: 0px 1px 1px 0px; box-sizing: border-box; color: inherit; font-size: 1em; font-weight: bold; left: 0px !important; margin: 0px !important; min-width: 0px !important; padding: 0px 3px; position: relative; text-align: center; top: 0px !important; white-space: pre-wrap;">Depreciation Rate</td><td class="styleBold styleCenter td-readOnly" colspan="1" id="0_table0_cell_c3_r1" rowspan="1" style="background-color: #79ade5; border-bottom-color: rgb(0, 0, 0); border-image: initial; border-left-color: inherit; border-right-color: inherit; border-style: solid; border-top-color: inherit; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-size: 1em; font-weight: bold; left: 0px !important; margin: 0px !important; min-width: 0px !important; padding: 0px 3px; position: relative; text-align: center; top: 0px !important; white-space: pre-wrap;">Partial Year</td><td class="styleBold styleCenter td-readOnly" colspan="1" id="0_table0_cell_c4_r1" rowspan="1" style="background-color: #79ade5; border-bottom-color: rgb(0, 0, 0); border-image: initial; border-left-color: inherit; border-right-color: rgb(0, 0, 0); border-style: solid; border-top-color: inherit; border-width: 0px 1px 1px 0px; box-sizing: border-box; color: inherit; font-size: 1em; font-weight: bold; left: 0px !important; margin: 0px !important; min-width: 0px !important; padding: 0px 3px; position: relative; text-align: center; top: 0px !important; white-space: pre-wrap;">Depreciation Expense</td><td class="styleBold styleCenter td-readOnly" colspan="1" id="0_table0_cell_c5_r1" rowspan="1" style="background-color: #79ade5; border-bottom-color: rgb(0, 0, 0); border-image: initial; border-left-color: inherit; border-right-color: inherit; border-style: solid; border-top-color: inherit; border-width: 0px 1px 1px 0px; box-sizing: border-box; color: inherit; font-size: 1em; font-weight: bold; left: 0px !important; margin: 0px !important; min-width: 0px !important; padding: 0px 3px; position: relative; text-align: center; top: 0px !important; white-space: pre-wrap;">Accumulated Depreciation</td><td class="styleBold styleCenter td-readOnly" colspan="1" id="0_table0_cell_c6_r1" rowspan="1" style="background-color: #79ade5; border-bottom-color: rgb(0, 0, 0); border-image: initial; border-left-color: inherit; border-right-color: rgb(0, 0, 0); border-style: solid; border-top-color: inherit; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-size: 1em; font-weight: bold; left: 0px !important; margin: 0px !important; min-width: 0px !important; padding: 0px 3px; position: relative; text-align: center; top: 0px !important; white-space: pre-wrap;">Book Value</td></tr>
<tr h="23" style="background-color: transparent; border-image: initial; border-style: solid !important; border-width: 0px !important; color: inherit !important; height: 23px; margin: 0px; padding: 0px !important;"><td class="td-readOnly" colspan="1" id="0_table0_cell_c0_r2" rowspan="1" style="border-color: inherit; border-image: initial; border-style: solid; border-width: 0px 1px 1px 0px; box-sizing: border-box; color: inherit; font-size: 1em; left: 0px !important; margin: 0px !important; min-width: 0px !important; padding: 0px 3px; position: relative; top: 0px !important; white-space: pre-wrap;">2016</td><td class="styleNumber response td-readOnly rightAnswer" colspan="1" id="0_table0_cell_c1_r2" rowspan="1" style="background: rgb(247, 250, 246) !important; border-color: inherit; border-image: initial; border-style: solid; border-width: 0px 1px 1px 0px; box-sizing: border-box; color: inherit; font-size: 1em; left: 0px !important; margin: 0px !important; min-width: 0px !important; padding: 0px 3px; position: relative; text-align: right; top: 0px !important; white-space: pre-wrap;"><span aria-hidden="true" class="currencySymbol" role="presentation" style="border: 0px; float: left; margin: 0px 0px 0px -2px; padding: 0px;">$</span>288,000<span aria-hidden="true" class="icon-Right small_rd_backg" role="presentation" style="-webkit-font-smoothing: antialiased; border: 0px; font-family: AccountingTool !important; font-variant-east-asian: normal; font-variant-numeric: normal; line-height: 1; margin: 0px; padding: 0px; position: absolute; right: 5px; speak: none; top: 11px; transform: translateY(-50%);"></span><span class="text-hide" style="border: 0px; margin: 0px; padding: 0px; position: absolute; text-align: left; text-indent: -99999px;">selected answer correct</span></td><td class="styleNumber response td-readOnly rightAnswer" colspan="1" id="0_table0_cell_c2_r2" rowspan="1" style="background: rgb(247, 250, 246) !important; border-color: inherit; border-image: initial; border-style: solid; border-width: 0px 1px 1px 0px; box-sizing: border-box; color: inherit; font-size: 1em; left: 0px !important; margin: 0px !important; min-width: 0px !important; padding: 0px 3px; position: relative; text-align: right; top: 0px !important; white-space: pre-wrap;">40%<span aria-hidden="true" class="icon-Right small_rd_backg" role="presentation" style="-webkit-font-smoothing: antialiased; border: 0px; font-family: AccountingTool !important; font-variant-east-asian: normal; font-variant-numeric: normal; line-height: 1; margin: 0px; padding: 0px; position: absolute; right: 5px; speak: none; top: 11px; transform: translateY(-50%);"></span><span class="text-hide" style="border: 0px; margin: 0px; padding: 0px; position: absolute; text-align: left; text-indent: -99999px;">selected answer correct</span></td><td class="dropDownList styleRight td-readOnly rightAnswer" colspan="1" dropdownid="0" dropdowntype="dropDown" id="0_table0_cell_c3_r2" rowspan="1" style="background-attachment: initial !important; background-clip: initial !important; background-image: initial !important; background-origin: initial !important; background-position: initial !important; background-repeat: initial !important; background-size: initial !important; border-color: inherit; border-image: initial; border-style: solid; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-size: 1em; left: 0px !important; margin: 0px !important; min-width: 0px !important; overflow: hidden; padding: 0px 3px; position: relative; text-align: right; top: 0px !important; white-space: pre-wrap;">9/12<span aria-hidden="true" class="icon-Right small_rd_backg" role="presentation" style="-webkit-font-smoothing: antialiased; border: 0px; font-family: AccountingTool !important; font-variant-east-asian: normal; font-variant-numeric: normal; line-height: 1; margin: 0px; padding: 0px; position: absolute; right: 5px; speak: none; top: 11px; transform: translateY(-50%);"></span><span class="text-hide" style="border: 0px; margin: 0px; padding: 0px; position: absolute; text-align: left; text-indent: -99999px;">selected answer correct</span></td><td class="styleNumber response td-readOnly rightAnswer" colspan="1" id="0_table0_cell_c4_r2" rowspan="1" style="background: rgb(247, 250, 246) !important; border-color: inherit; border-image: initial; border-style: solid; border-width: 0px 1px 1px 0px; box-sizing: border-box; color: inherit; font-size: 1em; left: 0px !important; margin: 0px !important; min-width: 0px !important; padding: 0px 3px; position: relative; text-align: right; top: 0px !important; white-space: pre-wrap;"><span aria-hidden="true" class="currencySymbol" role="presentation" style="border: 0px; float: left; margin: 0px 0px 0px -2px; padding: 0px;">$</span>86,400<span aria-hidden="true" class="icon-Right small_rd_backg" role="presentation" style="-webkit-font-smoothing: antialiased; border: 0px; font-family: AccountingTool !important; font-variant-east-asian: normal; font-variant-numeric: normal; line-height: 1; margin: 0px; padding: 0px; position: absolute; right: 5px; speak: none; top: 11px; transform: translateY(-50%);"></span><span class="text-hide" style="border: 0px; margin: 0px; padding: 0px; position: absolute; text-align: left; text-indent: -99999px;">selected answer correct</span></td><td class="styleRight styleNumber Tback-icon td-readOnly checkedFcell" colspan="1" formula="=IF(E3>0,SUM(F2,E3),0)" id="0_table0_cell_c5_r2" rowspan="1" style="border-color: inherit; border-image: initial; border-style: solid; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-size: 1em; left: 0px !important; margin: 0px !important; min-width: 0px !important; padding: 0px 3px; position: relative; text-align: right; top: 0px !important; white-space: pre-wrap;"><span class="currencySymbol" style="border: 0px; float: left; margin: 0px 0px 0px -2px; padding: 0px;">$</span>86,400</td><td class="styleNumber Tback-icon td-readOnly checkedFcell" colspan="1" formula="=IF(F3>0,SUM(B3,-F3),0)" id="0_table0_cell_c6_r2" rowspan="1" style="border-color: inherit; border-image: initial; border-style: solid; border-width: 0px 1px 1px 0px; box-sizing: border-box; color: inherit; font-size: 1em; left: 0px !important; margin: 0px !important; min-width: 0px !important; padding: 0px 3px; position: relative; text-align: right; top: 0px !important; white-space: pre-wrap;"><span class="currencySymbol" style="border: 0px; float: left; margin: 0px 0px 0px -2px; padding: 0px;">$</span>201,600</td></tr>
<tr h="23" style="background-color: transparent; border-image: initial; border-style: solid !important; border-width: 0px !important; color: inherit !important; height: 23px; margin: 0px; padding: 0px !important;"><td class="td-readOnly" colspan="1" id="0_table0_cell_c0_r3" rowspan="1" scope="col" style="border-color: inherit; border-image: initial; border-style: solid; border-width: 0px 1px 1px 0px; box-sizing: border-box; color: inherit; font-size: 1em; left: 0px !important; margin: 0px !important; min-width: 0px !important; padding: 0px 3px; position: relative; top: 0px !important; white-space: pre-wrap;">2017</td><td class="styleNumber response td-readOnly rightAnswer" colspan="1" id="0_table0_cell_c1_r3" rowspan="1" scope="col" style="background: rgb(247, 250, 246) !important; border-color: inherit; border-image: initial; border-style: solid; border-width: 0px 1px 1px 0px; box-sizing: border-box; color: inherit; font-size: 1em; left: 0px !important; margin: 0px !important; min-width: 0px !important; padding: 0px 3px; position: relative; text-align: right; top: 0px !important; white-space: pre-wrap;"><span aria-hidden="true" class="currencySymbol" role="presentation" style="border: 0px; float: left; margin: 0px 0px 0px -2px; padding: 0px;">$</span>201,600<span aria-hidden="true" class="icon-Right small_rd_backg" role="presentation" style="-webkit-font-smoothing: antialiased; border: 0px; font-family: AccountingTool !important; font-variant-east-asian: normal; font-variant-numeric: normal; line-height: 1; margin: 0px; padding: 0px; position: absolute; right: 5px; speak: none; top: 11px; transform: translateY(-50%);"></span><span class="text-hide" style="border: 0px; margin: 0px; padding: 0px; position: absolute; text-align: left; text-indent: -99999px;">selected answer correct</span></td><td class="styleNumber response td-readOnly rightAnswer" colspan="1" id="0_table0_cell_c2_r3" rowspan="1" scope="col" style="background: rgb(247, 250, 246) !important; border-color: inherit; border-image: initial; border-style: solid; border-width: 0px 1px 1px 0px; box-sizing: border-box; color: inherit; font-size: 1em; left: 0px !important; margin: 0px !important; min-width: 0px !important; padding: 0px 3px; position: relative; text-align: right; top: 0px !important; white-space: pre-wrap;">40%<span aria-hidden="true" class="icon-Right small_rd_backg" role="presentation" style="-webkit-font-smoothing: antialiased; border: 0px; font-family: AccountingTool !important; font-variant-east-asian: normal; font-variant-numeric: normal; line-height: 1; margin: 0px; padding: 0px; position: absolute; right: 5px; speak: none; top: 11px; transform: translateY(-50%);"></span><span class="text-hide" style="border: 0px; margin: 0px; padding: 0px; position: absolute; text-align: left; text-indent: -99999px;">selected answer correct</span></td><td class="dropDownList styleRight td-readOnly rightAnswer" colspan="1" dropdownid="0" dropdowntype="dropDown" id="0_table0_cell_c3_r3" rowspan="1" scope="col" style="background-attachment: initial !important; background-clip: initial !important; background-image: initial !important; background-origin: initial !important; background-position: initial !important; background-repeat: initial !important; background-size: initial !important; border-color: inherit; border-image: initial; border-style: solid; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-size: 1em; left: 0px !important; margin: 0px !important; min-width: 0px !important; overflow: hidden; padding: 0px 3px; position: relative; text-align: right; top: 0px !important; white-space: pre-wrap;">12/12<span aria-hidden="true" class="icon-Right small_rd_backg" role="presentation" style="-webkit-font-smoothing: antialiased; border: 0px; font-family: AccountingTool !important; font-variant-east-asian: normal; font-variant-numeric: normal; line-height: 1; margin: 0px; padding: 0px; position: absolute; right: 5px; speak: none; top: 11px; transform: translateY(-50%);"></span><span class="text-hide" style="border: 0px; margin: 0px; padding: 0px; position: absolute; text-align: left; text-indent: -99999px;">selected answer correct</span></td><td class="styleNumber response td-readOnly rightAnswer" colspan="1" id="0_table0_cell_c4_r3" rowspan="1" scope="col" style="background: rgb(247, 250, 246) !important; border-color: inherit; border-image: initial; border-style: solid; border-width: 0px 1px 1px 0px; box-sizing: border-box; color: inherit; font-size: 1em; left: 0px !important; margin: 0px !important; min-width: 0px !important; padding: 0px 3px; position: relative; text-align: right; top: 0px !important; white-space: pre-wrap;"><span aria-hidden="true" class="currencySymbol" role="presentation" style="border: 0px; float: left; margin: 0px 0px 0px -2px; padding: 0px;">$</span>80,640<span aria-hidden="true" class="icon-Right small_rd_backg" role="presentation" style="-webkit-font-smoothing: antialiased; border: 0px; font-family: AccountingTool !important; font-variant-east-asian: normal; font-variant-numeric: normal; line-height: 1; margin: 0px; padding: 0px; position: absolute; right: 5px; speak: none; top: 11px; transform: translateY(-50%);"></span><span class="text-hide" style="border: 0px; margin: 0px; padding: 0px; position: absolute; text-align: left; text-indent: -99999px;">selected answer correct</span></td><td class="styleRight styleNumber Tback-icon td-readOnly checkedFcell" colspan="1" formula="=IF(E4>0,SUM(F3,E4),0)" id="0_table0_cell_c5_r3" rowspan="1" scope="col" style="border-color: inherit; border-image: initial; border-style: solid; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-size: 1em; left: 0px !important; margin: 0px !important; min-width: 0px !important; padding: 0px 3px; position: relative; text-align: right; top: 0px !important; white-space: pre-wrap;"><span class="currencySymbol" style="border: 0px; float: left; margin: 0px 0px 0px -2px; padding: 0px;">$</span>167,040</td><td class="styleRight styleNumber Tback-icon td-readOnly checkedFcell" colspan="1" formula="=IF(F4>0,SUM(B3,-F4),0)" id="0_table0_cell_c6_r3" rowspan="1" scope="col" style="border-color: inherit; border-image: initial; border-style: solid; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-size: 1em; left: 0px !important; margin: 0px !important; min-width: 0px !important; padding: 0px 3px; position: relative; text-align: right; top: 0px !important; white-space: pre-wrap;"><span class="currencySymbol" style="border: 0px; float: left; margin: 0px 0px 0px -2px; padding: 0px;">$</span>120,960</td></tr>
</tbody></table>
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<span style="background-color: #f3f3f3; color: #100000; font-family: "arial"; font-size: 30px;">7.</span><br />
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<div style="border: 0px; color: #252525; font-size: medium; font-stretch: inherit; line-height: inherit; padding: 0px;">
<span style="font-family: proxima-nova-soft, sans-serif;">Garcia Co. owns equipment that cost $84,800, with accumulated depreciation of $44,800. Garcia sells the equipment for cash.</span><br style="font-family: proxima-nova-soft, sans-serif;" /><span style="font-family: proxima-nova-soft, sans-serif;"> </span><br style="font-family: proxima-nova-soft, sans-serif;" /><span style="font-family: proxima-nova-soft, sans-serif;">Record the sale of the equipment under the following three separate cases assuming Garcia sells the equipment for (1) $53,000 cash, (2) $40,000 cash, and (3) $34,900 cash.</span><br />
<table class="review" id="holisticTable" style="border-bottom-color: initial; border-bottom-style: initial; border-image: initial; border-left-color: rgb(119, 119, 119); border-left-style: solid; border-right-color: initial; border-right-style: initial; border-spacing: 0px; border-top-color: rgb(119, 119, 119) !important; border-top-style: solid !important; border-width: 1px 0px 0px 1px; color: black; font-family: Verdana; font-size: 13px; font-stretch: inherit; font-variant-east-asian: inherit; font-variant-numeric: inherit; height: 337px; line-height: inherit; margin: -1px 0px 0px; padding: 0px; table-layout: fixed; width: 788px;" summary="Below is listing of entries that have been entered for this requirements." tabindex="0"><colgroup><col class="acol" style="width: 40px;" width="40"></col><col style="width: 85px;" width="85"></col><col style="width: 305px;" width="305"></col><col style="width: 87px;" width="87"></col><col style="width: 87px;" width="87"></col></colgroup><tbody style="border: 0px; margin: 0px; padding: 0px;">
<tr h="26px" style="border: 0px; height: 26px; margin: 0px; padding: 0px;"><th class="styleCenter styleBold serial-no" style="background-color: #79ade5; border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; margin: 0px; overflow: hidden; padding: 0px 3px; text-align: center; width: 76px;">No</th><th class="styleCenter styleBold" style="background-color: #79ade5; border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; margin: 0px; overflow: hidden; padding: 0px 3px; text-align: center; width: auto;">Transaction</th><th class="styleCenter styleBold" style="background-color: #79ade5; border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; margin: 0px; overflow: hidden; padding: 0px 3px; text-align: center; width: auto;">General Journal</th><th class="styleCenter styleBold" style="background-color: #79ade5; border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; margin: 0px; overflow: hidden; padding: 0px 3px; text-align: center; width: auto;">Debit</th><th class="styleCenter styleBold" style="background-color: #79ade5; border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; margin: 0px; overflow: hidden; padding: 0px 3px; text-align: center; width: auto;">Credit</th></tr>
<tr h="24" style="border: 0px; cursor: pointer; height: 24px; margin: 0px; padding: 0px;" table="1"><td class="serialno-text" style="border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; text-align: center; top: 0px !important; white-space: nowrap;">1</td><td class="styleCenter" colspan="1" id="1_table1_cell_c0_r0" rowspan="1" style="border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; text-align: center; top: 0px !important; white-space: nowrap;">1</td><td class="dropDownList shuffled groupResponse ddPolicy rightAnswer" colspan="1" id="1_table1_cell_c1_r0" rowspan="1" shufflehtmlindex="36" style="background-attachment: initial !important; background-clip: initial !important; background-image: initial !important; background-origin: initial !important; background-position: initial !important; background-repeat: initial !important; background-size: initial !important; border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; top: 0px !important; white-space: nowrap;">Cash<span aria-hidden="true" class="icon-Right small_rd_backg" role="presentation" style="-webkit-font-smoothing: antialiased; border: 0px; font-family: AccountingTool !important; font-variant-east-asian: normal; font-variant-numeric: normal; line-height: 1; margin: 0px; padding: 0px; position: absolute; right: 5px; speak: none; top: 11.5px; transform: translateY(-50%);"></span><span class="text-hide" style="border: 0px; margin: 0px; padding: 0px; position: absolute; text-indent: -99999px;">selected answer correct</span></td><td class="toggled groupResponse shuffled isN styleNumber rightAnswer" colspan="1" id="1_table1_cell_c2_r0" rowspan="1" shufflehtmlindex="36" style="background-attachment: initial !important; background-clip: initial !important; background-image: initial !important; background-origin: initial !important; background-position: initial !important; background-repeat: initial !important; background-size: initial !important; border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; text-align: right; top: 0px !important; white-space: nowrap;" togglehtmlindex="6">53,000<span aria-hidden="true" class="icon-Right small_rd_backg" role="presentation" style="-webkit-font-smoothing: antialiased; border: 0px; font-family: AccountingTool !important; font-variant-east-asian: normal; font-variant-numeric: normal; line-height: 1; margin: 0px; padding: 0px; position: absolute; right: 5px; speak: none; top: 11.5px; transform: translateY(-50%);"></span><span class="text-hide" style="border: 0px; margin: 0px; padding: 0px; position: absolute; text-align: left; text-indent: -99999px;">selected answer correct</span></td><td class="toggled groupResponse shuffled isN styleNumber" colspan="1" id="1_table1_cell_c3_r0" rowspan="1" shufflehtmlindex="36" style="border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; text-align: right; top: 0px !important; white-space: nowrap;" togglehtmlindex="6"><span class="text-hide" style="border: 0px; margin: 0px; padding: 0px; position: absolute; text-align: left; text-indent: -99999px;">not attempted</span></td></tr>
<tr h="24" style="border: 0px; cursor: pointer; height: 24px; margin: 0px; padding: 0px;" table="1"><td class="serialno-text" style="border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; text-align: center; text-indent: 100px; top: 0px !important; white-space: nowrap;"></td><td id="1_table1_cell_c0_r1" style="border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; top: 0px !important; white-space: nowrap;"></td><td class="dropDownList shuffled groupResponse ddPolicy rightAnswer" colspan="1" id="1_table1_cell_c1_r1" rowspan="1" shufflehtmlindex="36" style="background-attachment: initial !important; background-clip: initial !important; background-image: initial !important; background-origin: initial !important; background-position: initial !important; background-repeat: initial !important; background-size: initial !important; border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; top: 0px !important; white-space: nowrap;">Accumulated depreciation<span aria-hidden="true" class="icon-Right small_rd_backg" role="presentation" style="-webkit-font-smoothing: antialiased; border: 0px; font-family: AccountingTool !important; font-variant-east-asian: normal; font-variant-numeric: normal; line-height: 1; margin: 0px; padding: 0px; position: absolute; right: 5px; speak: none; top: 11.5px; transform: translateY(-50%);"></span><span class="text-hide" style="border: 0px; margin: 0px; padding: 0px; position: absolute; text-indent: -99999px;">selected answer correct</span></td><td class="toggled groupResponse shuffled isN styleNumber rightAnswer" colspan="1" id="1_table1_cell_c2_r1" rowspan="1" shufflehtmlindex="36" style="background-attachment: initial !important; background-clip: initial !important; background-image: initial !important; background-origin: initial !important; background-position: initial !important; background-repeat: initial !important; background-size: initial !important; border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; text-align: right; top: 0px !important; white-space: nowrap;" togglehtmlindex="7">44,800<span aria-hidden="true" class="icon-Right small_rd_backg" role="presentation" style="-webkit-font-smoothing: antialiased; border: 0px; font-family: AccountingTool !important; font-variant-east-asian: normal; font-variant-numeric: normal; line-height: 1; margin: 0px; padding: 0px; position: absolute; right: 5px; speak: none; top: 11.5px; transform: translateY(-50%);"></span><span class="text-hide" style="border: 0px; margin: 0px; padding: 0px; position: absolute; text-align: left; text-indent: -99999px;">selected answer correct</span></td><td class="toggled groupResponse shuffled isN styleNumber" colspan="1" id="1_table1_cell_c3_r1" rowspan="1" shufflehtmlindex="36" style="border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; text-align: right; top: 0px !important; white-space: nowrap;" togglehtmlindex="7"><span class="text-hide" style="border: 0px; margin: 0px; padding: 0px; position: absolute; text-align: left; text-indent: -99999px;">not attempted</span></td></tr>
<tr h="24" style="border: 0px; cursor: pointer; height: 24px; margin: 0px; padding: 0px;" table="1"><td class="serialno-text" style="border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; text-align: center; text-indent: 100px; top: 0px !important; white-space: nowrap;"></td><td id="1_table1_cell_c0_r2" style="border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; top: 0px !important; white-space: nowrap;"></td><td class="dropDownList shuffled groupResponse ddPolicy GJIndent rightAnswer" colspan="1" id="1_table1_cell_c1_r2" rowspan="1" shufflehtmlindex="37" style="background-attachment: initial !important; background-clip: initial !important; background-image: initial !important; background-origin: initial !important; background-position: initial !important; background-repeat: initial !important; background-size: initial !important; border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; text-indent: 15px; top: 0px !important; white-space: nowrap;">Gain on sale of equipment<span aria-hidden="true" class="icon-Right small_rd_backg" role="presentation" style="-webkit-font-smoothing: antialiased; border: 0px; font-family: AccountingTool !important; font-variant-east-asian: normal; font-variant-numeric: normal; line-height: 1; margin: 0px; padding: 0px; position: absolute; right: 5px; speak: none; top: 11.5px; transform: translateY(-50%);"></span><span class="text-hide" style="border: 0px; margin: 0px; padding: 0px; position: absolute; text-indent: -99999px;">selected answer correct</span></td><td class="toggled groupResponse shuffled isN styleNumber" colspan="1" id="1_table1_cell_c2_r2" rowspan="1" shufflehtmlindex="37" style="border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; text-align: right; top: 0px !important; white-space: nowrap;" togglehtmlindex="8"><span class="text-hide" style="border: 0px; margin: 0px; padding: 0px; position: absolute; text-align: left; text-indent: -99999px;">not attempted</span></td><td class="toggled groupResponse shuffled isN styleNumber rightAnswer" colspan="1" id="1_table1_cell_c3_r2" rowspan="1" shufflehtmlindex="37" style="background-attachment: initial !important; background-clip: initial !important; background-image: initial !important; background-origin: initial !important; background-position: initial !important; background-repeat: initial !important; background-size: initial !important; border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; text-align: right; top: 0px !important; white-space: nowrap;" togglehtmlindex="8">13,000<span aria-hidden="true" class="icon-Right small_rd_backg" role="presentation" style="-webkit-font-smoothing: antialiased; border: 0px; font-family: AccountingTool !important; font-variant-east-asian: normal; font-variant-numeric: normal; line-height: 1; margin: 0px; padding: 0px; position: absolute; right: 5px; speak: none; top: 11.5px; transform: translateY(-50%);"></span><span class="text-hide" style="border: 0px; margin: 0px; padding: 0px; position: absolute; text-align: left; text-indent: -99999px;">selected answer correct</span></td></tr>
<tr h="24" style="border: 0px; cursor: pointer; height: 24px; margin: 0px; padding: 0px;" table="1"><td class="serialno-text" style="border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; text-align: center; text-indent: 100px; top: 0px !important; white-space: nowrap;"></td><td id="1_table1_cell_c0_r3" style="border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; top: 0px !important; white-space: nowrap;"></td><td class="dropDownList shuffled groupResponse ddPolicy GJIndent rightAnswer" colspan="1" id="1_table1_cell_c1_r3" rowspan="1" shufflehtmlindex="37" style="background-attachment: initial !important; background-clip: initial !important; background-image: initial !important; background-origin: initial !important; background-position: initial !important; background-repeat: initial !important; background-size: initial !important; border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; text-indent: 15px; top: 0px !important; white-space: nowrap;">Equipment<span aria-hidden="true" class="icon-Right small_rd_backg" role="presentation" style="-webkit-font-smoothing: antialiased; border: 0px; font-family: AccountingTool !important; font-variant-east-asian: normal; font-variant-numeric: normal; line-height: 1; margin: 0px; padding: 0px; position: absolute; right: 5px; speak: none; top: 11.5px; transform: translateY(-50%);"></span><span class="text-hide" style="border: 0px; margin: 0px; padding: 0px; position: absolute; text-indent: -99999px;">selected answer correct</span></td><td class="toggled groupResponse shuffled isN styleNumber" colspan="1" id="1_table1_cell_c2_r3" rowspan="1" shufflehtmlindex="37" style="border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; text-align: right; top: 0px !important; white-space: nowrap;" togglehtmlindex="9"><span class="text-hide" style="border: 0px; margin: 0px; padding: 0px; position: absolute; text-align: left; text-indent: -99999px;">not attempted</span></td><td class="toggled groupResponse shuffled isN styleNumber rightAnswer" colspan="1" id="1_table1_cell_c3_r3" rowspan="1" shufflehtmlindex="37" style="background-attachment: initial !important; background-clip: initial !important; background-image: initial !important; background-origin: initial !important; background-position: initial !important; background-repeat: initial !important; background-size: initial !important; border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; text-align: right; top: 0px !important; white-space: nowrap;" togglehtmlindex="9">84,800<span aria-hidden="true" class="icon-Right small_rd_backg" role="presentation" style="-webkit-font-smoothing: antialiased; border: 0px; font-family: AccountingTool !important; font-variant-east-asian: normal; font-variant-numeric: normal; line-height: 1; margin: 0px; padding: 0px; position: absolute; right: 5px; speak: none; top: 11.5px; transform: translateY(-50%);"></span><span class="text-hide" style="border: 0px; margin: 0px; padding: 0px; position: absolute; text-align: left; text-indent: -99999px;">selected answer correct</span></td></tr>
<tr class="second-row" h="23" style="border: 0px; height: 23px; margin: 0px; padding: 0px;"><td style="border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; top: 0px !important; white-space: nowrap;"></td><td style="border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; top: 0px !important; white-space: nowrap;"></td><td style="border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; top: 0px !important; white-space: nowrap;"></td><td style="border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; top: 0px !important; white-space: nowrap;"></td><td style="border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; top: 0px !important; white-space: nowrap;"></td></tr>
<tr h="24" style="border: 0px; cursor: pointer; height: 24px; margin: 0px; padding: 0px;" table="2"><td class="serialno-text" style="border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; text-align: center; top: 0px !important; white-space: nowrap;">2</td><td class="styleCenter" colspan="1" id="1_table2_cell_c0_r0" rowspan="1" style="border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; text-align: center; top: 0px !important; white-space: nowrap;">2</td><td class="dropDownList shuffled groupResponse ddPolicy rightAnswer" colspan="1" id="1_table2_cell_c1_r0" rowspan="1" shufflehtmlindex="38" style="background-attachment: initial !important; background-clip: initial !important; background-image: initial !important; background-origin: initial !important; background-position: initial !important; background-repeat: initial !important; background-size: initial !important; border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; top: 0px !important; white-space: nowrap;">Cash<span aria-hidden="true" class="icon-Right small_rd_backg" role="presentation" style="-webkit-font-smoothing: antialiased; border: 0px; font-family: AccountingTool !important; font-variant-east-asian: normal; font-variant-numeric: normal; line-height: 1; margin: 0px; padding: 0px; position: absolute; right: 5px; speak: none; top: 11.5px; transform: translateY(-50%);"></span><span class="text-hide" style="border: 0px; margin: 0px; padding: 0px; position: absolute; text-indent: -99999px;">selected answer correct</span></td><td class="toggled groupResponse shuffled isN styleNumber rightAnswer" colspan="1" id="1_table2_cell_c2_r0" rowspan="1" shufflehtmlindex="38" style="background-attachment: initial !important; background-clip: initial !important; background-image: initial !important; background-origin: initial !important; background-position: initial !important; background-repeat: initial !important; background-size: initial !important; border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; text-align: right; top: 0px !important; white-space: nowrap;" togglehtmlindex="12">40,000<span aria-hidden="true" class="icon-Right small_rd_backg" role="presentation" style="-webkit-font-smoothing: antialiased; border: 0px; font-family: AccountingTool !important; font-variant-east-asian: normal; font-variant-numeric: normal; line-height: 1; margin: 0px; padding: 0px; position: absolute; right: 5px; speak: none; top: 11.5px; transform: translateY(-50%);"></span><span class="text-hide" style="border: 0px; margin: 0px; padding: 0px; position: absolute; text-align: left; text-indent: -99999px;">selected answer correct</span></td><td class="toggled groupResponse shuffled isN styleNumber" colspan="1" id="1_table2_cell_c3_r0" rowspan="1" shufflehtmlindex="38" style="border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; text-align: right; top: 0px !important; white-space: nowrap;" togglehtmlindex="12"><span class="text-hide" style="border: 0px; margin: 0px; padding: 0px; position: absolute; text-align: left; text-indent: -99999px;">not attempted</span></td></tr>
<tr h="24" style="border: 0px; cursor: pointer; height: 24px; margin: 0px; padding: 0px;" table="2"><td class="serialno-text" style="border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; text-align: center; text-indent: 100px; top: 0px !important; white-space: nowrap;"></td><td id="1_table2_cell_c0_r1" style="border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; top: 0px !important; white-space: nowrap;"></td><td class="dropDownList shuffled groupResponse ddPolicy rightAnswer" colspan="1" id="1_table2_cell_c1_r1" rowspan="1" shufflehtmlindex="38" style="background-attachment: initial !important; background-clip: initial !important; background-image: initial !important; background-origin: initial !important; background-position: initial !important; background-repeat: initial !important; background-size: initial !important; border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; top: 0px !important; white-space: nowrap;">Accumulated depreciation<span aria-hidden="true" class="icon-Right small_rd_backg" role="presentation" style="-webkit-font-smoothing: antialiased; border: 0px; font-family: AccountingTool !important; font-variant-east-asian: normal; font-variant-numeric: normal; line-height: 1; margin: 0px; padding: 0px; position: absolute; right: 5px; speak: none; top: 11.5px; transform: translateY(-50%);"></span><span class="text-hide" style="border: 0px; margin: 0px; padding: 0px; position: absolute; text-indent: -99999px;">selected answer correct</span></td><td class="toggled groupResponse shuffled isN styleNumber rightAnswer" colspan="1" id="1_table2_cell_c2_r1" rowspan="1" shufflehtmlindex="38" style="background-attachment: initial !important; background-clip: initial !important; background-image: initial !important; background-origin: initial !important; background-position: initial !important; background-repeat: initial !important; background-size: initial !important; border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; text-align: right; top: 0px !important; white-space: nowrap;" togglehtmlindex="13">44,800<span aria-hidden="true" class="icon-Right small_rd_backg" role="presentation" style="-webkit-font-smoothing: antialiased; border: 0px; font-family: AccountingTool !important; font-variant-east-asian: normal; font-variant-numeric: normal; line-height: 1; margin: 0px; padding: 0px; position: absolute; right: 5px; speak: none; top: 11.5px; transform: translateY(-50%);"></span><span class="text-hide" style="border: 0px; margin: 0px; padding: 0px; position: absolute; text-align: left; text-indent: -99999px;">selected answer correct</span></td><td class="toggled groupResponse shuffled isN styleNumber" colspan="1" id="1_table2_cell_c3_r1" rowspan="1" shufflehtmlindex="38" style="border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; text-align: right; top: 0px !important; white-space: nowrap;" togglehtmlindex="13"><span class="text-hide" style="border: 0px; margin: 0px; padding: 0px; position: absolute; text-align: left; text-indent: -99999px;">not attempted</span></td></tr>
<tr h="24" style="border: 0px; cursor: pointer; height: 24px; margin: 0px; padding: 0px;" table="2"><td class="serialno-text" style="border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; text-align: center; text-indent: 100px; top: 0px !important; white-space: nowrap;"></td><td id="1_table2_cell_c0_r2" style="border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; top: 0px !important; white-space: nowrap;"></td><td class="dropDownList ddPolicy GJIndent rightAnswer" colspan="1" id="1_table2_cell_c1_r2" rowspan="1" style="background-attachment: initial !important; background-clip: initial !important; background-image: initial !important; background-origin: initial !important; background-position: initial !important; background-repeat: initial !important; background-size: initial !important; border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; text-indent: 15px; top: 0px !important; white-space: nowrap;">Equipment<span aria-hidden="true" class="icon-Right small_rd_backg" role="presentation" style="-webkit-font-smoothing: antialiased; border: 0px; font-family: AccountingTool !important; font-variant-east-asian: normal; font-variant-numeric: normal; line-height: 1; margin: 0px; padding: 0px; position: absolute; right: 5px; speak: none; top: 11.5px; transform: translateY(-50%);"></span><span class="text-hide" style="border: 0px; margin: 0px; padding: 0px; position: absolute; text-indent: -99999px;">selected answer correct</span></td><td class="toggled groupResponse isN styleNumber" colspan="1" id="1_table2_cell_c2_r2" rowspan="1" style="border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; text-align: right; top: 0px !important; white-space: nowrap;" togglehtmlindex="14"><span class="text-hide" style="border: 0px; margin: 0px; padding: 0px; position: absolute; text-align: left; text-indent: -99999px;">not attempted</span></td><td class="toggled groupResponse isN styleNumber rightAnswer" colspan="1" id="1_table2_cell_c3_r2" rowspan="1" style="background-attachment: initial !important; background-clip: initial !important; background-image: initial !important; background-origin: initial !important; background-position: initial !important; background-repeat: initial !important; background-size: initial !important; border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; text-align: right; top: 0px !important; white-space: nowrap;" togglehtmlindex="14">84,800<span aria-hidden="true" class="icon-Right small_rd_backg" role="presentation" style="-webkit-font-smoothing: antialiased; border: 0px; font-family: AccountingTool !important; font-variant-east-asian: normal; font-variant-numeric: normal; line-height: 1; margin: 0px; padding: 0px; position: absolute; right: 5px; speak: none; top: 11.5px; transform: translateY(-50%);"></span><span class="text-hide" style="border: 0px; margin: 0px; padding: 0px; position: absolute; text-align: left; text-indent: -99999px;">selected answer correct</span></td></tr>
<tr class="second-row" h="23" style="border: 0px; height: 23px; margin: 0px; padding: 0px;"><td style="border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; top: 0px !important; white-space: nowrap;"></td><td style="border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; top: 0px !important; white-space: nowrap;"></td><td style="border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; top: 0px !important; white-space: nowrap;"></td><td style="border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; top: 0px !important; white-space: nowrap;"></td><td style="border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; top: 0px !important; white-space: nowrap;"></td></tr>
<tr h="24" style="border: 0px; cursor: pointer; height: 24px; margin: 0px; padding: 0px;" table="3"><td class="serialno-text" style="border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; text-align: center; top: 0px !important; white-space: nowrap;">3</td><td class="styleCenter" colspan="1" id="1_table3_cell_c0_r0" rowspan="1" style="border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; text-align: center; top: 0px !important; white-space: nowrap;">3</td><td class="dropDownList shuffled groupResponse ddPolicy rightAnswer" colspan="1" id="1_table3_cell_c1_r0" rowspan="1" shufflehtmlindex="40" style="background-attachment: initial !important; background-clip: initial !important; background-image: initial !important; background-origin: initial !important; background-position: initial !important; background-repeat: initial !important; background-size: initial !important; border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; top: 0px !important; white-space: nowrap;">Cash<span aria-hidden="true" class="icon-Right small_rd_backg" role="presentation" style="-webkit-font-smoothing: antialiased; border: 0px; font-family: AccountingTool !important; font-variant-east-asian: normal; font-variant-numeric: normal; line-height: 1; margin: 0px; padding: 0px; position: absolute; right: 5px; speak: none; top: 11.5px; transform: translateY(-50%);"></span><span class="text-hide" style="border: 0px; margin: 0px; padding: 0px; position: absolute; text-indent: -99999px;">selected answer correct</span></td><td class="toggled groupResponse styleNumber shuffled toggled groupResponse rightAnswer" colspan="1" id="1_table3_cell_c2_r0" rowspan="1" shufflehtmlindex="40" style="background-attachment: initial !important; background-clip: initial !important; background-image: initial !important; background-origin: initial !important; background-position: initial !important; background-repeat: initial !important; background-size: initial !important; border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; text-align: right; top: 0px !important; white-space: nowrap;" togglehtmlindex="60">34,900<span aria-hidden="true" class="icon-Right small_rd_backg" role="presentation" style="-webkit-font-smoothing: antialiased; border: 0px; font-family: AccountingTool !important; font-variant-east-asian: normal; font-variant-numeric: normal; line-height: 1; margin: 0px; padding: 0px; position: absolute; right: 5px; speak: none; top: 11.5px; transform: translateY(-50%);"></span><span class="text-hide" style="border: 0px; margin: 0px; padding: 0px; position: absolute; text-align: left; text-indent: -99999px;">selected answer correct</span></td><td class="toggled groupResponse shuffled toggled groupResponse styleNumber" colspan="1" id="1_table3_cell_c3_r0" rowspan="1" shufflehtmlindex="40" style="border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; text-align: right; top: 0px !important; white-space: nowrap;" togglehtmlindex="60"><span class="text-hide" style="border: 0px; margin: 0px; padding: 0px; position: absolute; text-align: left; text-indent: -99999px;">not attempted</span></td></tr>
<tr h="24" style="border: 0px; cursor: pointer; height: 24px; margin: 0px; padding: 0px;" table="3"><td class="serialno-text" style="border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; text-align: center; text-indent: 100px; top: 0px !important; white-space: nowrap;"></td><td id="1_table3_cell_c0_r1" style="border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; top: 0px !important; white-space: nowrap;"></td><td class="dropDownList shuffled groupResponse ddPolicy rightAnswer" colspan="1" id="1_table3_cell_c1_r1" rowspan="1" shufflehtmlindex="40" style="background-attachment: initial !important; background-clip: initial !important; background-image: initial !important; background-origin: initial !important; background-position: initial !important; background-repeat: initial !important; background-size: initial !important; border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; top: 0px !important; white-space: nowrap;">Accumulated depreciation<span aria-hidden="true" class="icon-Right small_rd_backg" role="presentation" style="-webkit-font-smoothing: antialiased; border: 0px; font-family: AccountingTool !important; font-variant-east-asian: normal; font-variant-numeric: normal; line-height: 1; margin: 0px; padding: 0px; position: absolute; right: 5px; speak: none; top: 11.5px; transform: translateY(-50%);"></span><span class="text-hide" style="border: 0px; margin: 0px; padding: 0px; position: absolute; text-indent: -99999px;">selected answer correct</span></td><td class="toggled groupResponse styleNumber shuffled rightAnswer" colspan="1" id="1_table3_cell_c2_r1" rowspan="1" shufflehtmlindex="40" style="background-attachment: initial !important; background-clip: initial !important; background-image: initial !important; background-origin: initial !important; background-position: initial !important; background-repeat: initial !important; background-size: initial !important; border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; text-align: right; top: 0px !important; white-space: nowrap;" togglehtmlindex="19">44,800<span aria-hidden="true" class="icon-Right small_rd_backg" role="presentation" style="-webkit-font-smoothing: antialiased; border: 0px; font-family: AccountingTool !important; font-variant-east-asian: normal; font-variant-numeric: normal; line-height: 1; margin: 0px; padding: 0px; position: absolute; right: 5px; speak: none; top: 11.5px; transform: translateY(-50%);"></span><span class="text-hide" style="border: 0px; margin: 0px; padding: 0px; position: absolute; text-align: left; text-indent: -99999px;">selected answer correct</span></td><td class="toggled groupResponse shuffled styleNumber" colspan="1" id="1_table3_cell_c3_r1" rowspan="1" shufflehtmlindex="40" style="border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; text-align: right; top: 0px !important; white-space: nowrap;" togglehtmlindex="19"><span class="text-hide" style="border: 0px; margin: 0px; padding: 0px; position: absolute; text-align: left; text-indent: -99999px;">not attempted</span></td></tr>
<tr h="24" style="border: 0px; cursor: pointer; height: 24px; margin: 0px; padding: 0px;" table="3"><td class="serialno-text" style="border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; text-align: center; text-indent: 100px; top: 0px !important; white-space: nowrap;"></td><td id="1_table3_cell_c0_r2" style="border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; top: 0px !important; white-space: nowrap;"></td><td class="dropDownList shuffled groupResponse ddPolicy rightAnswer" colspan="1" id="1_table3_cell_c1_r2" rowspan="1" shufflehtmlindex="40" style="background-attachment: initial !important; background-clip: initial !important; background-image: initial !important; background-origin: initial !important; background-position: initial !important; background-repeat: initial !important; background-size: initial !important; border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; top: 0px !important; white-space: nowrap;">Loss on sale of equipment<span aria-hidden="true" class="icon-Right small_rd_backg" role="presentation" style="-webkit-font-smoothing: antialiased; border: 0px; font-family: AccountingTool !important; font-variant-east-asian: normal; font-variant-numeric: normal; line-height: 1; margin: 0px; padding: 0px; position: absolute; right: 5px; speak: none; top: 11.5px; transform: translateY(-50%);"></span><span class="text-hide" style="border: 0px; margin: 0px; padding: 0px; position: absolute; text-indent: -99999px;">selected answer correct</span></td><td class="toggled groupResponse styleNumber shuffled rightAnswer" colspan="1" id="1_table3_cell_c2_r2" rowspan="1" shufflehtmlindex="40" style="background-attachment: initial !important; background-clip: initial !important; background-image: initial !important; background-origin: initial !important; background-position: initial !important; background-repeat: initial !important; background-size: initial !important; border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; text-align: right; top: 0px !important; white-space: nowrap;" togglehtmlindex="20">5,100<span aria-hidden="true" class="icon-Right small_rd_backg" role="presentation" style="-webkit-font-smoothing: antialiased; border: 0px; font-family: AccountingTool !important; font-variant-east-asian: normal; font-variant-numeric: normal; line-height: 1; margin: 0px; padding: 0px; position: absolute; right: 5px; speak: none; top: 11.5px; transform: translateY(-50%);"></span><span class="text-hide" style="border: 0px; margin: 0px; padding: 0px; position: absolute; text-align: left; text-indent: -99999px;">selected answer correct</span></td><td class="toggled groupResponse shuffled styleNumber" colspan="1" id="1_table3_cell_c3_r2" rowspan="1" shufflehtmlindex="40" style="border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; text-align: right; top: 0px !important; white-space: nowrap;" togglehtmlindex="20"><span class="text-hide" style="border: 0px; margin: 0px; padding: 0px; position: absolute; text-align: left; text-indent: -99999px;">not attempted</span></td></tr>
<tr h="24" style="border: 0px; cursor: pointer; height: 24px; margin: 0px; padding: 0px;" table="3"><td class="serialno-text" style="border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; text-align: center; text-indent: 100px; top: 0px !important; white-space: nowrap;"></td><td id="1_table3_cell_c0_r3" style="border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; top: 0px !important; white-space: nowrap;"></td><td class="dropDownList GJIndent ddPolicy GJIndent rightAnswer" colspan="1" id="1_table3_cell_c1_r3" rowspan="1" style="background-attachment: initial !important; background-clip: initial !important; background-image: initial !important; background-origin: initial !important; background-position: initial !important; background-repeat: initial !important; background-size: initial !important; border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; text-indent: 15px; top: 0px !important; white-space: nowrap;">Equipment<span aria-hidden="true" class="icon-Right small_rd_backg" role="presentation" style="-webkit-font-smoothing: antialiased; border: 0px; font-family: AccountingTool !important; font-variant-east-asian: normal; font-variant-numeric: normal; line-height: 1; margin: 0px; padding: 0px; position: absolute; right: 5px; speak: none; top: 11.5px; transform: translateY(-50%);"></span><span class="text-hide" style="border: 0px; margin: 0px; padding: 0px; position: absolute; text-indent: -99999px;">selected answer correct</span></td><td class="toggled groupResponse styleNumber" colspan="1" id="1_table3_cell_c2_r3" rowspan="1" style="border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; text-align: right; top: 0px !important; white-space: nowrap;" togglehtmlindex="21"><span class="text-hide" style="border: 0px; margin: 0px; padding: 0px; position: absolute; text-align: left; text-indent: -99999px;">not attempted</span></td><td class="toggled groupResponse styleNumber rightAnswer" colspan="1" id="1_table3_cell_c3_r3" rowspan="1" style="background-attachment: initial !important; background-clip: initial !important; background-image: initial !important; background-origin: initial !important; background-position: initial !important; background-repeat: initial !important; background-size: initial !important; border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; text-align: right; top: 0px !important; white-space: nowrap;" togglehtmlindex="21">84,800<span aria-hidden="true" class="icon-Right small_rd_backg" role="presentation" style="-webkit-font-smoothing: antialiased; border: 0px; font-family: AccountingTool !important; font-variant-east-asian: normal; font-variant-numeric: normal; line-height: 1; margin: 0px; padding: 0px; position: absolute; right: 5px; speak: none; top: 11.5px; transform: translateY(-50%);"></span><span class="text-hide" style="border: 0px; margin: 0px; padding: 0px; position: absolute; text-align: left; text-indent: -99999px;">selected answer correct</span></td></tr>
</tbody></table>
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<span style="background-color: #f3f3f3; color: #100000; font-family: "arial"; font-size: 30px;">8.</span><br />
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Diaz Company owns a milling machine that cost $126,300 and has accumulated depreciation of $93,500. Prepare the entry to record the disposal of the milling machine on January 3 under each of the following independent situations.</div>
<ol style="border: 0px; font-family: proxima-nova-soft, sans-serif; font-weight: bold; padding-left: 20px;">
<li style="border: 0px; font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px;"><span style="border: 0px; font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: normal; line-height: inherit; margin: 0px; padding: 0px;">The machine needed extensive repairs, and it was not worth repairing. Diaz disposed of the machine, receiving nothing in return.</span></li>
<li style="border: 0px; font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px;"><span style="border: 0px; font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: normal; line-height: inherit; margin: 0px; padding: 0px;">Diaz sold the machine for $15,500 cash.</span></li>
<li style="border: 0px; font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px;"><span style="border: 0px; font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: normal; line-height: inherit; margin: 0px; padding: 0px;">Diaz sold the machine for $32,800 cash.</span></li>
<li style="border: 0px; font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px;"><span style="border: 0px; font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: normal; line-height: inherit; margin: 0px; padding: 0px;">Diaz sold the machine for $41,700 cash.</span></li>
</ol>
<table class="review" id="holisticTable" style="border-bottom-color: initial; border-bottom-style: initial; border-image: initial; border-left-color: rgb(119, 119, 119); border-left-style: solid; border-right-color: initial; border-right-style: initial; border-spacing: 0px; border-top-color: rgb(119, 119, 119) !important; border-top-style: solid !important; border-width: 1px 0px 0px 1px; color: black; font-family: Verdana; font-size: 13px; font-stretch: inherit; font-variant-east-asian: inherit; font-variant-numeric: inherit; height: 418px; line-height: inherit; margin: -1px 0px 0px; padding: 0px; table-layout: fixed; width: 776px;" summary="Below is listing of entries that have been entered for this requirements." tabindex="0"><colgroup><col class="acol" style="width: 40px;" width="40"></col><col style="width: 85px;" width="85"></col><col style="width: 305px;" width="305"></col><col style="width: 75px;" width="75"></col><col style="width: 75px;" width="75"></col></colgroup><tbody style="border: 0px; margin: 0px; padding: 0px;">
<tr h="26px" style="border: 0px; height: 26px; margin: 0px; padding: 0px;"><th class="styleCenter styleBold serial-no" style="background-color: #79ade5; border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; margin: 0px; overflow: hidden; padding: 0px 3px; text-align: center; width: 71px;">No</th><th class="styleCenter styleBold" style="background-color: #79ade5; border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; margin: 0px; overflow: hidden; padding: 0px 3px; text-align: center; width: auto;">Date</th><th class="styleCenter styleBold" style="background-color: #79ade5; border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; margin: 0px; overflow: hidden; padding: 0px 3px; text-align: center; width: auto;">General Journal</th><th class="styleCenter styleBold" style="background-color: #79ade5; border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; margin: 0px; overflow: hidden; padding: 0px 3px; text-align: center; width: auto;">Debit</th><th class="styleCenter styleBold" style="background-color: #79ade5; border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; margin: 0px; overflow: hidden; padding: 0px 3px; text-align: center; width: auto;">Credit</th></tr>
<tr h="23" style="border: 0px; cursor: pointer; height: 23px; margin: 0px; padding: 0px;" table="1"><td class="serialno-text" style="border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; text-align: center; top: 0px !important; white-space: nowrap;">1</td><td class="styleCenter" colspan="1" id="1_table1_cell_c0_r0" rowspan="1" style="border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; text-align: center; top: 0px !important; white-space: nowrap;">Jan 03</td><td class="dropDownList shuffled groupResponse ddPolicydropDownList ddPolicydropDownList ddPolicydropDownList ddPolicy rightAnswer" colspan="1" id="1_table1_cell_c1_r0" rowspan="1" shufflehtmlindex="36" style="background-attachment: initial !important; background-clip: initial !important; background-image: initial !important; background-origin: initial !important; background-position: initial !important; background-repeat: initial !important; background-size: initial !important; border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; top: 0px !important; white-space: nowrap;">Accumulated depreciation—Milling machine<span aria-hidden="true" class="icon-Right small_rd_backg" role="presentation" style="-webkit-font-smoothing: antialiased; border: 0px; font-family: AccountingTool !important; font-variant-east-asian: normal; font-variant-numeric: normal; line-height: 1; margin: 0px; padding: 0px; position: absolute; right: 5px; speak: none; top: 11px; transform: translateY(-50%);"></span><span class="text-hide" style="border: 0px; margin: 0px; padding: 0px; position: absolute; text-indent: -99999px;">selected answer correct</span></td><td class="toggled groupResponse shuffled isN styleNumber toggled groupResponse rightAnswer" colspan="1" id="1_table1_cell_c2_r0" rowspan="1" shufflehtmlindex="36" style="background-attachment: initial !important; background-clip: initial !important; background-image: initial !important; background-origin: initial !important; background-position: initial !important; background-repeat: initial !important; background-size: initial !important; border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; text-align: right; top: 0px !important; white-space: nowrap;" togglehtmlindex="79">93,500<span aria-hidden="true" class="icon-Right small_rd_backg" role="presentation" style="-webkit-font-smoothing: antialiased; border: 0px; font-family: AccountingTool !important; font-variant-east-asian: normal; font-variant-numeric: normal; line-height: 1; margin: 0px; padding: 0px; position: absolute; right: 5px; speak: none; top: 11px; transform: translateY(-50%);"></span><span class="text-hide" style="border: 0px; margin: 0px; padding: 0px; position: absolute; text-align: left; text-indent: -99999px;">selected answer correct</span></td><td class="toggled groupResponse shuffled isN toggled groupResponse styleNumber" colspan="1" id="1_table1_cell_c3_r0" rowspan="1" shufflehtmlindex="36" style="border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; text-align: right; top: 0px !important; white-space: nowrap;" togglehtmlindex="79"><span class="text-hide" style="border: 0px; margin: 0px; padding: 0px; position: absolute; text-align: left; text-indent: -99999px;">not attempted</span></td></tr>
<tr h="23" style="border: 0px; cursor: pointer; height: 23px; margin: 0px; padding: 0px;" table="1"><td class="serialno-text" style="border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; text-align: center; text-indent: 100px; top: 0px !important; white-space: nowrap;"></td><td id="1_table1_cell_c0_r1" style="border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; top: 0px !important; white-space: nowrap;"></td><td class="dropDownList shuffled groupResponse ddPolicy rightAnswer" colspan="1" id="1_table1_cell_c1_r1" rowspan="1" shufflehtmlindex="36" style="background-attachment: initial !important; background-clip: initial !important; background-image: initial !important; background-origin: initial !important; background-position: initial !important; background-repeat: initial !important; background-size: initial !important; border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; top: 0px !important; white-space: nowrap;">Loss on disposal of milling machine<span aria-hidden="true" class="icon-Right small_rd_backg" role="presentation" style="-webkit-font-smoothing: antialiased; border: 0px; font-family: AccountingTool !important; font-variant-east-asian: normal; font-variant-numeric: normal; line-height: 1; margin: 0px; padding: 0px; position: absolute; right: 5px; speak: none; top: 11px; transform: translateY(-50%);"></span><span class="text-hide" style="border: 0px; margin: 0px; padding: 0px; position: absolute; text-indent: -99999px;">selected answer correct</span></td><td class="toggled groupResponse shuffled isN styleNumber rightAnswer" colspan="1" id="1_table1_cell_c2_r1" rowspan="1" shufflehtmlindex="36" style="background-attachment: initial !important; background-clip: initial !important; background-image: initial !important; background-origin: initial !important; background-position: initial !important; background-repeat: initial !important; background-size: initial !important; border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; text-align: right; top: 0px !important; white-space: nowrap;" togglehtmlindex="31">32,800<span aria-hidden="true" class="icon-Right small_rd_backg" role="presentation" style="-webkit-font-smoothing: antialiased; border: 0px; font-family: AccountingTool !important; font-variant-east-asian: normal; font-variant-numeric: normal; line-height: 1; margin: 0px; padding: 0px; position: absolute; right: 5px; speak: none; top: 11px; transform: translateY(-50%);"></span><span class="text-hide" style="border: 0px; margin: 0px; padding: 0px; position: absolute; text-align: left; text-indent: -99999px;">selected answer correct</span></td><td class="toggled groupResponse shuffled isN styleNumber" colspan="1" id="1_table1_cell_c3_r1" rowspan="1" shufflehtmlindex="36" style="border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; text-align: right; top: 0px !important; white-space: nowrap;" togglehtmlindex="31"><span class="text-hide" style="border: 0px; margin: 0px; padding: 0px; position: absolute; text-align: left; text-indent: -99999px;">not attempted</span></td></tr>
<tr h="23" style="border: 0px; cursor: pointer; height: 23px; margin: 0px; padding: 0px;" table="1"><td class="serialno-text" style="border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; text-align: center; text-indent: 100px; top: 0px !important; white-space: nowrap;"></td><td id="1_table1_cell_c0_r2" style="border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; top: 0px !important; white-space: nowrap;"></td><td class="dropDownList ddPolicy GJIndent rightAnswer" colspan="1" id="1_table1_cell_c1_r2" rowspan="1" style="background-attachment: initial !important; background-clip: initial !important; background-image: initial !important; background-origin: initial !important; background-position: initial !important; background-repeat: initial !important; background-size: initial !important; border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; text-indent: 15px; top: 0px !important; white-space: nowrap;">Milling machine<span aria-hidden="true" class="icon-Right small_rd_backg" role="presentation" style="-webkit-font-smoothing: antialiased; border: 0px; font-family: AccountingTool !important; font-variant-east-asian: normal; font-variant-numeric: normal; line-height: 1; margin: 0px; padding: 0px; position: absolute; right: 5px; speak: none; top: 11px; transform: translateY(-50%);"></span><span class="text-hide" style="border: 0px; margin: 0px; padding: 0px; position: absolute; text-indent: -99999px;">selected answer correct</span></td><td class="toggled groupResponse isN styleNumber" colspan="1" id="1_table1_cell_c2_r2" rowspan="1" style="border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; text-align: right; top: 0px !important; white-space: nowrap;" togglehtmlindex="32"><span class="text-hide" style="border: 0px; margin: 0px; padding: 0px; position: absolute; text-align: left; text-indent: -99999px;">not attempted</span></td><td class="toggled groupResponse isN styleNumber rightAnswer" colspan="1" id="1_table1_cell_c3_r2" rowspan="1" style="background-attachment: initial !important; background-clip: initial !important; background-image: initial !important; background-origin: initial !important; background-position: initial !important; background-repeat: initial !important; background-size: initial !important; border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; text-align: right; top: 0px !important; white-space: nowrap;" togglehtmlindex="32">126,300<span aria-hidden="true" class="icon-Right small_rd_backg" role="presentation" style="-webkit-font-smoothing: antialiased; border: 0px; font-family: AccountingTool !important; font-variant-east-asian: normal; font-variant-numeric: normal; line-height: 1; margin: 0px; padding: 0px; position: absolute; right: 5px; speak: none; top: 11px; transform: translateY(-50%);"></span><span class="text-hide" style="border: 0px; margin: 0px; padding: 0px; position: absolute; text-align: left; text-indent: -99999px;">selected answer correct</span></td></tr>
<tr class="second-row" h="23" style="border: 0px; height: 23px; margin: 0px; padding: 0px;"><td style="border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; top: 0px !important; white-space: nowrap;"></td><td style="border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; top: 0px !important; white-space: nowrap;"></td><td style="border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; top: 0px !important; white-space: nowrap;"></td><td style="border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; top: 0px !important; white-space: nowrap;"></td><td style="border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; top: 0px !important; white-space: nowrap;"></td></tr>
<tr h="23" style="border: 0px; cursor: pointer; height: 23px; margin: 0px; padding: 0px;" table="2"><td class="serialno-text" style="border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; text-align: center; top: 0px !important; white-space: nowrap;">2</td><td class="styleCenter" colspan="1" id="1_table2_cell_c0_r0" rowspan="1" style="border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; text-align: center; top: 0px !important; white-space: nowrap;">Jan 03</td><td class="dropDownList ddPolicy shuffled groupResponse rightAnswer" colspan="1" id="1_table2_cell_c1_r0" rowspan="1" shufflehtmlindex="76" style="background-attachment: initial !important; background-clip: initial !important; background-image: initial !important; background-origin: initial !important; background-position: initial !important; background-repeat: initial !important; background-size: initial !important; border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; top: 0px !important; white-space: nowrap;">Cash<span aria-hidden="true" class="icon-Right small_rd_backg" role="presentation" style="-webkit-font-smoothing: antialiased; border: 0px; font-family: AccountingTool !important; font-variant-east-asian: normal; font-variant-numeric: normal; line-height: 1; margin: 0px; padding: 0px; position: absolute; right: 5px; speak: none; top: 11px; transform: translateY(-50%);"></span><span class="text-hide" style="border: 0px; margin: 0px; padding: 0px; position: absolute; text-indent: -99999px;">selected answer correct</span></td><td class="toggled groupResponse shuffled isN toggled groupResponse styleNumber rightAnswer" colspan="1" id="1_table2_cell_c2_r0" rowspan="1" shufflehtmlindex="76" style="background-attachment: initial !important; background-clip: initial !important; background-image: initial !important; background-origin: initial !important; background-position: initial !important; background-repeat: initial !important; background-size: initial !important; border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; text-align: right; top: 0px !important; white-space: nowrap;" togglehtmlindex="81">15,500<span aria-hidden="true" class="icon-Right small_rd_backg" role="presentation" style="-webkit-font-smoothing: antialiased; border: 0px; font-family: AccountingTool !important; font-variant-east-asian: normal; font-variant-numeric: normal; line-height: 1; margin: 0px; padding: 0px; position: absolute; right: 5px; speak: none; top: 11px; transform: translateY(-50%);"></span><span class="text-hide" style="border: 0px; margin: 0px; padding: 0px; position: absolute; text-align: left; text-indent: -99999px;">selected answer correct</span></td><td class="toggled groupResponse shuffled isN toggled groupResponse styleNumber" colspan="1" id="1_table2_cell_c3_r0" rowspan="1" shufflehtmlindex="76" style="border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; text-align: right; top: 0px !important; white-space: nowrap;" togglehtmlindex="81"><span class="text-hide" style="border: 0px; margin: 0px; padding: 0px; position: absolute; text-align: left; text-indent: -99999px;">not attempted</span></td></tr>
<tr h="23" style="border: 0px; cursor: pointer; height: 23px; margin: 0px; padding: 0px;" table="2"><td class="serialno-text" style="border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; text-align: center; text-indent: 100px; top: 0px !important; white-space: nowrap;"></td><td id="1_table2_cell_c0_r1" style="border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; top: 0px !important; white-space: nowrap;"></td><td class="dropDownList ddPolicy shuffled groupResponse rightAnswer" colspan="1" id="1_table2_cell_c1_r1" rowspan="1" shufflehtmlindex="76" style="background-attachment: initial !important; background-clip: initial !important; background-image: initial !important; background-origin: initial !important; background-position: initial !important; background-repeat: initial !important; background-size: initial !important; border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; top: 0px !important; white-space: nowrap;">Accumulated depreciation—Milling machine<span aria-hidden="true" class="icon-Right small_rd_backg" role="presentation" style="-webkit-font-smoothing: antialiased; border: 0px; font-family: AccountingTool !important; font-variant-east-asian: normal; font-variant-numeric: normal; line-height: 1; margin: 0px; padding: 0px; position: absolute; right: 5px; speak: none; top: 11px; transform: translateY(-50%);"></span><span class="text-hide" style="border: 0px; margin: 0px; padding: 0px; position: absolute; text-indent: -99999px;">selected answer correct</span></td><td class="toggled groupResponse shuffled isN styleNumber rightAnswer" colspan="1" id="1_table2_cell_c2_r1" rowspan="1" shufflehtmlindex="76" style="background-attachment: initial !important; background-clip: initial !important; background-image: initial !important; background-origin: initial !important; background-position: initial !important; background-repeat: initial !important; background-size: initial !important; border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; text-align: right; top: 0px !important; white-space: nowrap;" togglehtmlindex="56">93,500<span aria-hidden="true" class="icon-Right small_rd_backg" role="presentation" style="-webkit-font-smoothing: antialiased; border: 0px; font-family: AccountingTool !important; font-variant-east-asian: normal; font-variant-numeric: normal; line-height: 1; margin: 0px; padding: 0px; position: absolute; right: 5px; speak: none; top: 11px; transform: translateY(-50%);"></span><span class="text-hide" style="border: 0px; margin: 0px; padding: 0px; position: absolute; text-align: left; text-indent: -99999px;">selected answer correct</span></td><td class="toggled groupResponse shuffled isN styleNumber" colspan="1" id="1_table2_cell_c3_r1" rowspan="1" shufflehtmlindex="76" style="border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; text-align: right; top: 0px !important; white-space: nowrap;" togglehtmlindex="56"><span class="text-hide" style="border: 0px; margin: 0px; padding: 0px; position: absolute; text-align: left; text-indent: -99999px;">not attempted</span></td></tr>
<tr h="23" style="border: 0px; cursor: pointer; height: 23px; margin: 0px; padding: 0px;" table="2"><td class="serialno-text" style="border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; text-align: center; text-indent: 100px; top: 0px !important; white-space: nowrap;"></td><td id="1_table2_cell_c0_r2" style="border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; top: 0px !important; white-space: nowrap;"></td><td class="dropDownList ddPolicy shuffled groupResponse rightAnswer" colspan="1" id="1_table2_cell_c1_r2" rowspan="1" shufflehtmlindex="76" style="background-attachment: initial !important; background-clip: initial !important; background-image: initial !important; background-origin: initial !important; background-position: initial !important; background-repeat: initial !important; background-size: initial !important; border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; top: 0px !important; white-space: nowrap;">Loss on sale of milling machine<span aria-hidden="true" class="icon-Right small_rd_backg" role="presentation" style="-webkit-font-smoothing: antialiased; border: 0px; font-family: AccountingTool !important; font-variant-east-asian: normal; font-variant-numeric: normal; line-height: 1; margin: 0px; padding: 0px; position: absolute; right: 5px; speak: none; top: 11px; transform: translateY(-50%);"></span><span class="text-hide" style="border: 0px; margin: 0px; padding: 0px; position: absolute; text-indent: -99999px;">selected answer correct</span></td><td class="toggled groupResponse shuffled isN styleNumber rightAnswer" colspan="1" id="1_table2_cell_c2_r2" rowspan="1" shufflehtmlindex="76" style="background-attachment: initial !important; background-clip: initial !important; background-image: initial !important; background-origin: initial !important; background-position: initial !important; background-repeat: initial !important; background-size: initial !important; border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; text-align: right; top: 0px !important; white-space: nowrap;" togglehtmlindex="57">17,300<span aria-hidden="true" class="icon-Right small_rd_backg" role="presentation" style="-webkit-font-smoothing: antialiased; border: 0px; font-family: AccountingTool !important; font-variant-east-asian: normal; font-variant-numeric: normal; line-height: 1; margin: 0px; padding: 0px; position: absolute; right: 5px; speak: none; top: 11px; transform: translateY(-50%);"></span><span class="text-hide" style="border: 0px; margin: 0px; padding: 0px; position: absolute; text-align: left; text-indent: -99999px;">selected answer correct</span></td><td class="toggled groupResponse shuffled isN styleNumber" colspan="1" id="1_table2_cell_c3_r2" rowspan="1" shufflehtmlindex="76" style="border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; text-align: right; top: 0px !important; white-space: nowrap;" togglehtmlindex="57"><span class="text-hide" style="border: 0px; margin: 0px; padding: 0px; position: absolute; text-align: left; text-indent: -99999px;">not attempted</span></td></tr>
<tr h="23" style="border: 0px; cursor: pointer; height: 23px; margin: 0px; padding: 0px;" table="2"><td class="serialno-text" style="border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; text-align: center; text-indent: 100px; top: 0px !important; white-space: nowrap;"></td><td id="1_table2_cell_c0_r3" style="border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; top: 0px !important; white-space: nowrap;"></td><td class="dropDownList ddPolicy GJIndent rightAnswer" colspan="1" id="1_table2_cell_c1_r3" rowspan="1" style="background-attachment: initial !important; background-clip: initial !important; background-image: initial !important; background-origin: initial !important; background-position: initial !important; background-repeat: initial !important; background-size: initial !important; border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; text-indent: 15px; top: 0px !important; white-space: nowrap;">Milling machine<span aria-hidden="true" class="icon-Right small_rd_backg" role="presentation" style="-webkit-font-smoothing: antialiased; border: 0px; font-family: AccountingTool !important; font-variant-east-asian: normal; font-variant-numeric: normal; line-height: 1; margin: 0px; padding: 0px; position: absolute; right: 5px; speak: none; top: 11px; transform: translateY(-50%);"></span><span class="text-hide" style="border: 0px; margin: 0px; padding: 0px; position: absolute; text-indent: -99999px;">selected answer correct</span></td><td class="toggled groupResponse isN styleNumber" colspan="1" id="1_table2_cell_c2_r3" rowspan="1" style="border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; text-align: right; top: 0px !important; white-space: nowrap;" togglehtmlindex="58"><span class="text-hide" style="border: 0px; margin: 0px; padding: 0px; position: absolute; text-align: left; text-indent: -99999px;">not attempted</span></td><td class="toggled groupResponse isN styleNumber rightAnswer" colspan="1" id="1_table2_cell_c3_r3" rowspan="1" style="background-attachment: initial !important; background-clip: initial !important; background-image: initial !important; background-origin: initial !important; background-position: initial !important; background-repeat: initial !important; background-size: initial !important; border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; text-align: right; top: 0px !important; white-space: nowrap;" togglehtmlindex="58">126,300<span aria-hidden="true" class="icon-Right small_rd_backg" role="presentation" style="-webkit-font-smoothing: antialiased; border: 0px; font-family: AccountingTool !important; font-variant-east-asian: normal; font-variant-numeric: normal; line-height: 1; margin: 0px; padding: 0px; position: absolute; right: 5px; speak: none; top: 11px; transform: translateY(-50%);"></span><span class="text-hide" style="border: 0px; margin: 0px; padding: 0px; position: absolute; text-align: left; text-indent: -99999px;">selected answer correct</span></td></tr>
<tr class="second-row" h="23" style="border: 0px; height: 23px; margin: 0px; padding: 0px;"><td style="border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; top: 0px !important; white-space: nowrap;"></td><td style="border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; top: 0px !important; white-space: nowrap;"></td><td style="border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; top: 0px !important; white-space: nowrap;"></td><td style="border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; top: 0px !important; white-space: nowrap;"></td><td style="border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; top: 0px !important; white-space: nowrap;"></td></tr>
<tr h="23" style="border: 0px; cursor: pointer; height: 23px; margin: 0px; padding: 0px;" table="3"><td class="serialno-text" style="border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; text-align: center; top: 0px !important; white-space: nowrap;">3</td><td class="styleCenter" colspan="1" id="1_table3_cell_c0_r0" rowspan="1" style="border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; text-align: center; top: 0px !important; white-space: nowrap;">Jan 03</td><td class="dropDownList ddPolicy shuffled groupResponse rightAnswer" colspan="1" id="1_table3_cell_c1_r0" rowspan="1" shufflehtmlindex="67" style="background-attachment: initial !important; background-clip: initial !important; background-image: initial !important; background-origin: initial !important; background-position: initial !important; background-repeat: initial !important; background-size: initial !important; border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; top: 0px !important; white-space: nowrap;">Cash<span aria-hidden="true" class="icon-Right small_rd_backg" role="presentation" style="-webkit-font-smoothing: antialiased; border: 0px; font-family: AccountingTool !important; font-variant-east-asian: normal; font-variant-numeric: normal; line-height: 1; margin: 0px; padding: 0px; position: absolute; right: 5px; speak: none; top: 11px; transform: translateY(-50%);"></span><span class="text-hide" style="border: 0px; margin: 0px; padding: 0px; position: absolute; text-indent: -99999px;">selected answer correct</span></td><td class="toggled groupResponse shuffled isN styleNumber toggled groupResponse rightAnswer" colspan="1" id="1_table3_cell_c2_r0" rowspan="1" shufflehtmlindex="67" style="background-attachment: initial !important; background-clip: initial !important; background-image: initial !important; background-origin: initial !important; background-position: initial !important; background-repeat: initial !important; background-size: initial !important; border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; text-align: right; top: 0px !important; white-space: nowrap;" togglehtmlindex="87">32,800<span aria-hidden="true" class="icon-Right small_rd_backg" role="presentation" style="-webkit-font-smoothing: antialiased; border: 0px; font-family: AccountingTool !important; font-variant-east-asian: normal; font-variant-numeric: normal; line-height: 1; margin: 0px; padding: 0px; position: absolute; right: 5px; speak: none; top: 11px; transform: translateY(-50%);"></span><span class="text-hide" style="border: 0px; margin: 0px; padding: 0px; position: absolute; text-align: left; text-indent: -99999px;">selected answer correct</span></td><td class="toggled groupResponse shuffled isN toggled groupResponse styleNumber" colspan="1" id="1_table3_cell_c3_r0" rowspan="1" shufflehtmlindex="67" style="border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; text-align: right; top: 0px !important; white-space: nowrap;" togglehtmlindex="87"><span class="text-hide" style="border: 0px; margin: 0px; padding: 0px; position: absolute; text-align: left; text-indent: -99999px;">not attempted</span></td></tr>
<tr h="23" style="border: 0px; cursor: pointer; height: 23px; margin: 0px; padding: 0px;" table="3"><td class="serialno-text" style="border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; text-align: center; text-indent: 100px; top: 0px !important; white-space: nowrap;"></td><td id="1_table3_cell_c0_r1" style="border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; top: 0px !important; white-space: nowrap;"></td><td class="dropDownList ddPolicy shuffled groupResponse rightAnswer" colspan="1" id="1_table3_cell_c1_r1" rowspan="1" shufflehtmlindex="67" style="background-attachment: initial !important; background-clip: initial !important; background-image: initial !important; background-origin: initial !important; background-position: initial !important; background-repeat: initial !important; background-size: initial !important; border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; top: 0px !important; white-space: nowrap;">Accumulated depreciation—Milling machine<span aria-hidden="true" class="icon-Right small_rd_backg" role="presentation" style="-webkit-font-smoothing: antialiased; border: 0px; font-family: AccountingTool !important; font-variant-east-asian: normal; font-variant-numeric: normal; line-height: 1; margin: 0px; padding: 0px; position: absolute; right: 5px; speak: none; top: 11px; transform: translateY(-50%);"></span><span class="text-hide" style="border: 0px; margin: 0px; padding: 0px; position: absolute; text-indent: -99999px;">selected answer correct</span></td><td class="toggled groupResponse shuffled isN styleNumber rightAnswer" colspan="1" id="1_table3_cell_c2_r1" rowspan="1" shufflehtmlindex="67" style="background-attachment: initial !important; background-clip: initial !important; background-image: initial !important; background-origin: initial !important; background-position: initial !important; background-repeat: initial !important; background-size: initial !important; border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; text-align: right; top: 0px !important; white-space: nowrap;" togglehtmlindex="62">93,500<span aria-hidden="true" class="icon-Right small_rd_backg" role="presentation" style="-webkit-font-smoothing: antialiased; border: 0px; font-family: AccountingTool !important; font-variant-east-asian: normal; font-variant-numeric: normal; line-height: 1; margin: 0px; padding: 0px; position: absolute; right: 5px; speak: none; top: 11px; transform: translateY(-50%);"></span><span class="text-hide" style="border: 0px; margin: 0px; padding: 0px; position: absolute; text-align: left; text-indent: -99999px;">selected answer correct</span></td><td class="toggled groupResponse shuffled isN styleNumber" colspan="1" id="1_table3_cell_c3_r1" rowspan="1" shufflehtmlindex="67" style="border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; text-align: right; top: 0px !important; white-space: nowrap;" togglehtmlindex="62"><span class="text-hide" style="border: 0px; margin: 0px; padding: 0px; position: absolute; text-align: left; text-indent: -99999px;">not attempted</span></td></tr>
<tr h="23" style="border: 0px; cursor: pointer; height: 23px; margin: 0px; padding: 0px;" table="3"><td class="serialno-text" style="border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; text-align: center; text-indent: 100px; top: 0px !important; white-space: nowrap;"></td><td id="1_table3_cell_c0_r2" style="border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; top: 0px !important; white-space: nowrap;"></td><td class="dropDownList ddPolicy GJIndent rightAnswer" colspan="1" id="1_table3_cell_c1_r2" rowspan="1" style="background-attachment: initial !important; background-clip: initial !important; background-image: initial !important; background-origin: initial !important; background-position: initial !important; background-repeat: initial !important; background-size: initial !important; border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; text-indent: 15px; top: 0px !important; white-space: nowrap;">Milling machine<span aria-hidden="true" class="icon-Right small_rd_backg" role="presentation" style="-webkit-font-smoothing: antialiased; border: 0px; font-family: AccountingTool !important; font-variant-east-asian: normal; font-variant-numeric: normal; line-height: 1; margin: 0px; padding: 0px; position: absolute; right: 5px; speak: none; top: 11px; transform: translateY(-50%);"></span><span class="text-hide" style="border: 0px; margin: 0px; padding: 0px; position: absolute; text-indent: -99999px;">selected answer correct</span></td><td class="toggled groupResponse isN styleNumber" colspan="1" id="1_table3_cell_c2_r2" rowspan="1" style="border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; text-align: right; top: 0px !important; white-space: nowrap;" togglehtmlindex="63"><span class="text-hide" style="border: 0px; margin: 0px; padding: 0px; position: absolute; text-align: left; text-indent: -99999px;">not attempted</span></td><td class="toggled groupResponse isN styleNumber rightAnswer" colspan="1" id="1_table3_cell_c3_r2" rowspan="1" style="background-attachment: initial !important; background-clip: initial !important; background-image: initial !important; background-origin: initial !important; background-position: initial !important; background-repeat: initial !important; background-size: initial !important; border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; text-align: right; top: 0px !important; white-space: nowrap;" togglehtmlindex="63">126,300<span aria-hidden="true" class="icon-Right small_rd_backg" role="presentation" style="-webkit-font-smoothing: antialiased; border: 0px; font-family: AccountingTool !important; font-variant-east-asian: normal; font-variant-numeric: normal; line-height: 1; margin: 0px; padding: 0px; position: absolute; right: 5px; speak: none; top: 11px; transform: translateY(-50%);"></span><span class="text-hide" style="border: 0px; margin: 0px; padding: 0px; position: absolute; text-align: left; text-indent: -99999px;">selected answer correct</span></td></tr>
<tr class="second-row" h="23" style="border: 0px; height: 23px; margin: 0px; padding: 0px;"><td style="border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; top: 0px !important; white-space: nowrap;"></td><td style="border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; top: 0px !important; white-space: nowrap;"></td><td style="border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; top: 0px !important; white-space: nowrap;"></td><td style="border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; top: 0px !important; white-space: nowrap;"></td><td style="border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; top: 0px !important; white-space: nowrap;"></td></tr>
<tr h="23" style="border: 0px; cursor: pointer; height: 23px; margin: 0px; padding: 0px;" table="4"><td class="serialno-text" style="border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; text-align: center; top: 0px !important; white-space: nowrap;">4</td><td class="styleCenter" colspan="1" id="1_table4_cell_c0_r0" rowspan="1" style="border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; text-align: center; top: 0px !important; white-space: nowrap;">Jan 03</td><td class="dropDownList ddPolicy shuffled groupResponse rightAnswer" colspan="1" id="1_table4_cell_c1_r0" rowspan="1" shufflehtmlindex="75" style="background-attachment: initial !important; background-clip: initial !important; background-image: initial !important; background-origin: initial !important; background-position: initial !important; background-repeat: initial !important; background-size: initial !important; border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; top: 0px !important; white-space: nowrap;">Cash<span aria-hidden="true" class="icon-Right small_rd_backg" role="presentation" style="-webkit-font-smoothing: antialiased; border: 0px; font-family: AccountingTool !important; font-variant-east-asian: normal; font-variant-numeric: normal; line-height: 1; margin: 0px; padding: 0px; position: absolute; right: 5px; speak: none; top: 11px; transform: translateY(-50%);"></span><span class="text-hide" style="border: 0px; margin: 0px; padding: 0px; position: absolute; text-indent: -99999px;">selected answer correct</span></td><td class="toggled groupResponse shuffled isN styleNumber toggled groupResponse rightAnswer" colspan="1" id="1_table4_cell_c2_r0" rowspan="1" shufflehtmlindex="75" style="background-attachment: initial !important; background-clip: initial !important; background-image: initial !important; background-origin: initial !important; background-position: initial !important; background-repeat: initial !important; background-size: initial !important; border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; text-align: right; top: 0px !important; white-space: nowrap;" togglehtmlindex="85">41,700<span aria-hidden="true" class="icon-Right small_rd_backg" role="presentation" style="-webkit-font-smoothing: antialiased; border: 0px; font-family: AccountingTool !important; font-variant-east-asian: normal; font-variant-numeric: normal; line-height: 1; margin: 0px; padding: 0px; position: absolute; right: 5px; speak: none; top: 11px; transform: translateY(-50%);"></span><span class="text-hide" style="border: 0px; margin: 0px; padding: 0px; position: absolute; text-align: left; text-indent: -99999px;">selected answer correct</span></td><td class="toggled groupResponse shuffled isN toggled groupResponse styleNumber" colspan="1" id="1_table4_cell_c3_r0" rowspan="1" shufflehtmlindex="75" style="border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; text-align: right; top: 0px !important; white-space: nowrap;" togglehtmlindex="85"><span class="text-hide" style="border: 0px; margin: 0px; padding: 0px; position: absolute; text-align: left; text-indent: -99999px;">not attempted</span></td></tr>
<tr h="23" style="border: 0px; cursor: pointer; height: 23px; margin: 0px; padding: 0px;" table="4"><td class="serialno-text" style="border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; text-align: center; text-indent: 100px; top: 0px !important; white-space: nowrap;"></td><td id="1_table4_cell_c0_r1" style="border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; top: 0px !important; white-space: nowrap;"></td><td class="dropDownList ddPolicy shuffled groupResponse rightAnswer" colspan="1" id="1_table4_cell_c1_r1" rowspan="1" shufflehtmlindex="75" style="background-attachment: initial !important; background-clip: initial !important; background-image: initial !important; background-origin: initial !important; background-position: initial !important; background-repeat: initial !important; background-size: initial !important; border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; top: 0px !important; white-space: nowrap;">Accumulated depreciation—Milling machine<span aria-hidden="true" class="icon-Right small_rd_backg" role="presentation" style="-webkit-font-smoothing: antialiased; border: 0px; font-family: AccountingTool !important; font-variant-east-asian: normal; font-variant-numeric: normal; line-height: 1; margin: 0px; padding: 0px; position: absolute; right: 5px; speak: none; top: 11px; transform: translateY(-50%);"></span><span class="text-hide" style="border: 0px; margin: 0px; padding: 0px; position: absolute; text-indent: -99999px;">selected answer correct</span></td><td class="toggled groupResponse shuffled isN styleNumber rightAnswer" colspan="1" id="1_table4_cell_c2_r1" rowspan="1" shufflehtmlindex="75" style="background-attachment: initial !important; background-clip: initial !important; background-image: initial !important; background-origin: initial !important; background-position: initial !important; background-repeat: initial !important; background-size: initial !important; border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; text-align: right; top: 0px !important; white-space: nowrap;" togglehtmlindex="69">93,500<span aria-hidden="true" class="icon-Right small_rd_backg" role="presentation" style="-webkit-font-smoothing: antialiased; border: 0px; font-family: AccountingTool !important; font-variant-east-asian: normal; font-variant-numeric: normal; line-height: 1; margin: 0px; padding: 0px; position: absolute; right: 5px; speak: none; top: 11px; transform: translateY(-50%);"></span><span class="text-hide" style="border: 0px; margin: 0px; padding: 0px; position: absolute; text-align: left; text-indent: -99999px;">selected answer correct</span></td><td class="toggled groupResponse shuffled isN styleNumber" colspan="1" id="1_table4_cell_c3_r1" rowspan="1" shufflehtmlindex="75" style="border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; text-align: right; top: 0px !important; white-space: nowrap;" togglehtmlindex="69"><span class="text-hide" style="border: 0px; margin: 0px; padding: 0px; position: absolute; text-align: left; text-indent: -99999px;">not attempted</span></td></tr>
<tr h="23" style="border: 0px; cursor: pointer; height: 23px; margin: 0px; padding: 0px;" table="4"><td class="serialno-text" style="border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; text-align: center; text-indent: 100px; top: 0px !important; white-space: nowrap;"></td><td id="1_table4_cell_c0_r2" style="border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; top: 0px !important; white-space: nowrap;"></td><td class="dropDownList ddPolicy shuffled groupResponse GJIndent rightAnswer" colspan="1" id="1_table4_cell_c1_r2" rowspan="1" shufflehtmlindex="74" style="background-attachment: initial !important; background-clip: initial !important; background-image: initial !important; background-origin: initial !important; background-position: initial !important; background-repeat: initial !important; background-size: initial !important; border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; text-indent: 15px; top: 0px !important; white-space: nowrap;">Gain on sale of milling machine<span aria-hidden="true" class="icon-Right small_rd_backg" role="presentation" style="-webkit-font-smoothing: antialiased; border: 0px; font-family: AccountingTool !important; font-variant-east-asian: normal; font-variant-numeric: normal; line-height: 1; margin: 0px; padding: 0px; position: absolute; right: 5px; speak: none; top: 11px; transform: translateY(-50%);"></span><span class="text-hide" style="border: 0px; margin: 0px; padding: 0px; position: absolute; text-indent: -99999px;">selected answer correct</span></td><td class="toggled groupResponse shuffled isN styleNumber" colspan="1" id="1_table4_cell_c2_r2" rowspan="1" shufflehtmlindex="74" style="border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; text-align: right; top: 0px !important; white-space: nowrap;" togglehtmlindex="70"><span class="text-hide" style="border: 0px; margin: 0px; padding: 0px; position: absolute; text-align: left; text-indent: -99999px;">not attempted</span></td><td class="toggled groupResponse shuffled isN styleNumber rightAnswer" colspan="1" id="1_table4_cell_c3_r2" rowspan="1" shufflehtmlindex="74" style="background-attachment: initial !important; background-clip: initial !important; background-image: initial !important; background-origin: initial !important; background-position: initial !important; background-repeat: initial !important; background-size: initial !important; border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; text-align: right; top: 0px !important; white-space: nowrap;" togglehtmlindex="70">8,900<span aria-hidden="true" class="icon-Right small_rd_backg" role="presentation" style="-webkit-font-smoothing: antialiased; border: 0px; font-family: AccountingTool !important; font-variant-east-asian: normal; font-variant-numeric: normal; line-height: 1; margin: 0px; padding: 0px; position: absolute; right: 5px; speak: none; top: 11px; transform: translateY(-50%);"></span><span class="text-hide" style="border: 0px; margin: 0px; padding: 0px; position: absolute; text-align: left; text-indent: -99999px;">selected answer correct</span></td></tr>
<tr h="23" style="border: 0px; cursor: pointer; height: 23px; margin: 0px; padding: 0px;" table="4"><td class="serialno-text" style="border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; text-align: center; text-indent: 100px; top: 0px !important; white-space: nowrap;"></td><td id="1_table4_cell_c0_r3" style="border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; top: 0px !important; white-space: nowrap;"></td><td class="dropDownList ddPolicy shuffled groupResponse GJIndent rightAnswer" colspan="1" id="1_table4_cell_c1_r3" rowspan="1" shufflehtmlindex="74" style="background-attachment: initial !important; background-clip: initial !important; background-image: initial !important; background-origin: initial !important; background-position: initial !important; background-repeat: initial !important; background-size: initial !important; border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; text-indent: 15px; top: 0px !important; white-space: nowrap;">Milling machine<span aria-hidden="true" class="icon-Right small_rd_backg" role="presentation" style="-webkit-font-smoothing: antialiased; border: 0px; font-family: AccountingTool !important; font-variant-east-asian: normal; font-variant-numeric: normal; line-height: 1; margin: 0px; padding: 0px; position: absolute; right: 5px; speak: none; top: 11px; transform: translateY(-50%);"></span><span class="text-hide" style="border: 0px; margin: 0px; padding: 0px; position: absolute; text-indent: -99999px;">selected answer correct</span></td><td class="toggled groupResponse shuffled isN styleNumber" colspan="1" id="1_table4_cell_c2_r3" rowspan="1" shufflehtmlindex="74" style="border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; text-align: right; top: 0px !important; white-space: nowrap;" togglehtmlindex="71"><span class="text-hide" style="border: 0px; margin: 0px; padding: 0px; position: absolute; text-align: left; text-indent: -99999px;">not attempted</span></td><td class="toggled groupResponse shuffled isN styleNumber rightAnswer" colspan="1" id="1_table4_cell_c3_r3" rowspan="1" shufflehtmlindex="74" style="background-attachment: initial !important; background-clip: initial !important; background-image: initial !important; background-origin: initial !important; background-position: initial !important; background-repeat: initial !important; background-size: initial !important; border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; text-align: right; top: 0px !important; white-space: nowrap;" togglehtmlindex="71">126,300<span aria-hidden="true" class="icon-Right small_rd_backg" role="presentation" style="-webkit-font-smoothing: antialiased; border: 0px; font-family: AccountingTool !important; font-variant-east-asian: normal; font-variant-numeric: normal; line-height: 1; margin: 0px; padding: 0px; position: absolute; right: 5px; speak: none; top: 11px; transform: translateY(-50%);"></span><span class="text-hide" style="border: 0px; margin: 0px; padding: 0px; position: absolute; text-align: left; text-indent: -99999px;">selected answer correct</span></td></tr>
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<span style="background-color: #f3f3f3; color: #100000; font-family: "arial"; font-size: 30px;">9.</span><br />
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<span style="font-family: proxima-nova-soft, sans-serif;">On January 2, 2017, the Matthews Band acquires sound equipment for concert performances at a cost of $67,400. The band estimates it will use this equipment for five years. It estimates that after five years it can sell the equipment for $2,000. Matthews Band uses straight-line depreciation but realizes at the start of the second year that due to concert bookings beyond expectations, this equipment will last only a total of three years. The salvage value remains unchanged.</span><br style="font-family: proxima-nova-soft, sans-serif;" /><span style="font-family: proxima-nova-soft, sans-serif;"> </span><br style="font-family: proxima-nova-soft, sans-serif;" /><span style="font-family: proxima-nova-soft, sans-serif;">Compute the revised depreciation for both the second and third years.</span><br />
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<a href="https://blogger.googleusercontent.com/img/b/R29vZ2xl/AVvXsEiLSinMFpo__CnioMGIjg0KMM5Vh4OS5yOA0QaSXAjEH2-0AYZpFSypGvPcNsq6Uamx3Re63bUzk2_DP-aNMTAxbXhvKQaR-eIzEadax0KEp3B3BuDW9z240n_sqydZhRoBHTivBcjKBYc/s1600/9.png" imageanchor="1" style="margin-left: 1em; margin-right: 1em;"><img border="0" data-original-height="117" data-original-width="355" src="https://blogger.googleusercontent.com/img/b/R29vZ2xl/AVvXsEiLSinMFpo__CnioMGIjg0KMM5Vh4OS5yOA0QaSXAjEH2-0AYZpFSypGvPcNsq6Uamx3Re63bUzk2_DP-aNMTAxbXhvKQaR-eIzEadax0KEp3B3BuDW9z240n_sqydZhRoBHTivBcjKBYc/s1600/9.png" /></a></div>
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Orangehttp://www.blogger.com/profile/00451860658742728627noreply@blogger.com4tag:blogger.com,1999:blog-8078700684572586728.post-35240807036366282682019-07-07T12:00:00.000-07:002019-07-10T00:47:01.794-07:00Connect - another Financial Accounting, Chapter 7<div style="background-color: white; border: 0px; color: #252525; font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; padding: 0px;">
<span style="background-color: #f3f3f3; color: #100000; font-family: arial; font-size: 30px; font-style: inherit; font-variant-caps: inherit; font-variant-ligatures: inherit;">1.</span><br />
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Prepare journal entries for the following credit card sales transactions (the company uses the perpetual inventory system).</div>
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<li style="border: 0px; font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px;"><span style="border: 0px; font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: normal; line-height: inherit; margin: 0px; padding: 0px;">Sold $29,000 of merchandise, that cost $22,200, on MasterCard credit cards. MasterCard charges a 5% fee.</span></li>
<li style="border: 0px; font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px;"><span style="border: 0px; font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: normal; line-height: inherit; margin: 0px; padding: 0px;">Sold $5,900 of merchandise, that cost $3,450, on an assortment of bank credit cards. These cards charge a 4% fee.</span></li>
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<table class="review" id="holisticTable" style="border-bottom-color: initial; border-bottom-style: initial; border-image: initial; border-left-color: rgb(119, 119, 119); border-left-style: solid; border-right-color: initial; border-right-style: initial; border-spacing: 0px; border-top-color: rgb(119, 119, 119) !important; border-top-style: solid !important; border-width: 1px 0px 0px 1px; color: black; font-family: Verdana; font-size: 13px; font-stretch: inherit; font-variant-east-asian: inherit; font-variant-numeric: inherit; height: 326px; line-height: inherit; margin: -1px 0px 0px; padding: 0px; table-layout: fixed; width: 776px;" summary="Below is listing of entries that have been entered for this requirements." tabindex="0"><colgroup><col class="acol" style="width: 40px;" width="40"></col><col style="width: 85px;" width="85"></col><col style="width: 305px;" width="305"></col><col style="width: 75px;" width="75"></col><col style="width: 75px;" width="75"></col></colgroup><tbody style="border: 0px; margin: 0px; padding: 0px;">
<tr h="26px" style="border: 0px; height: 26px; margin: 0px; padding: 0px;"><th class="styleCenter styleBold serial-no" style="background-color: #79ade5; border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; margin: 0px; overflow: hidden; padding: 0px 3px; text-align: center; width: 94px;">No</th><th class="styleCenter styleBold" style="background-color: #79ade5; border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; margin: 0px; overflow: hidden; padding: 0px 3px; text-align: center; width: auto;">Transaction</th><th class="styleCenter styleBold" style="background-color: #79ade5; border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; margin: 0px; overflow: hidden; padding: 0px 3px; text-align: center; width: auto;">General Journal</th><th class="styleCenter styleBold" style="background-color: #79ade5; border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; margin: 0px; overflow: hidden; padding: 0px 3px; text-align: center; width: auto;">Debit</th><th class="styleCenter styleBold" style="background-color: #79ade5; border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; margin: 0px; overflow: hidden; padding: 0px 3px; text-align: center; width: auto;">Credit</th></tr>
<tr h="23" style="border: 0px; cursor: pointer; height: 23px; margin: 0px; padding: 0px;" table="1"><td class="serialno-text" style="border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; text-align: center; top: 0px !important; white-space: nowrap;">1</td><td class="styleCenter" colspan="1" id="1_table1_cell_c0_r0" rowspan="1" style="border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; text-align: center; top: 0px !important; white-space: nowrap;">1-a.</td><td class="dropDownList shuffled groupResponse ddPolicy rightAnswer" colspan="1" id="1_table1_cell_c1_r0" rowspan="1" shufflehtmlindex="30" style="background-attachment: initial !important; background-clip: initial !important; background-image: initial !important; background-origin: initial !important; background-position: initial !important; background-repeat: initial !important; background-size: initial !important; border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; top: 0px !important; white-space: nowrap;">Cash<span aria-hidden="true" class="icon-Right small_rd_backg" role="presentation" style="-webkit-font-smoothing: antialiased; border: 0px; font-family: AccountingTool !important; font-variant-east-asian: normal; font-variant-numeric: normal; line-height: 1; margin: 0px; padding: 0px; position: absolute; right: 5px; speak: none; top: 11px; transform: translateY(-50%);"></span><span class="text-hide" style="border: 0px; margin: 0px; padding: 0px; position: absolute; text-indent: -99999px;">selected answer correct</span></td><td class="toggled groupResponse shuffled isN styleNumber rightAnswer" colspan="1" id="1_table1_cell_c2_r0" rowspan="1" shufflehtmlindex="30" style="background-attachment: initial !important; background-clip: initial !important; background-image: initial !important; background-origin: initial !important; background-position: initial !important; background-repeat: initial !important; background-size: initial !important; border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; text-align: right; top: 0px !important; white-space: nowrap;" togglehtmlindex="24">27,550<span aria-hidden="true" class="icon-Right small_rd_backg" role="presentation" style="-webkit-font-smoothing: antialiased; border: 0px; font-family: AccountingTool !important; font-variant-east-asian: normal; font-variant-numeric: normal; line-height: 1; margin: 0px; padding: 0px; position: absolute; right: 5px; speak: none; top: 11px; transform: translateY(-50%);"></span><span class="text-hide" style="border: 0px; margin: 0px; padding: 0px; position: absolute; text-align: left; text-indent: -99999px;">selected answer correct</span></td><td class="toggled groupResponse shuffled isN styleNumber" colspan="1" id="1_table1_cell_c3_r0" rowspan="1" shufflehtmlindex="30" style="border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; text-align: right; top: 0px !important; white-space: nowrap;" togglehtmlindex="24"><span class="text-hide" style="border: 0px; margin: 0px; padding: 0px; position: absolute; text-align: left; text-indent: -99999px;">not attempted</span></td></tr>
<tr h="23" style="border: 0px; cursor: pointer; height: 23px; margin: 0px; padding: 0px;" table="1"><td class="serialno-text" style="border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; text-align: center; text-indent: 100px; top: 0px !important; white-space: nowrap;"></td><td id="1_table1_cell_c0_r1" style="border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; top: 0px !important; white-space: nowrap;"></td><td class="dropDownList shuffled groupResponse ddPolicy rightAnswer" colspan="1" id="1_table1_cell_c1_r1" rowspan="1" shufflehtmlindex="30" style="background-attachment: initial !important; background-clip: initial !important; background-image: initial !important; background-origin: initial !important; background-position: initial !important; background-repeat: initial !important; background-size: initial !important; border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; top: 0px !important; white-space: nowrap;">Credit card expense<span aria-hidden="true" class="icon-Right small_rd_backg" role="presentation" style="-webkit-font-smoothing: antialiased; border: 0px; font-family: AccountingTool !important; font-variant-east-asian: normal; font-variant-numeric: normal; line-height: 1; margin: 0px; padding: 0px; position: absolute; right: 5px; speak: none; top: 11px; transform: translateY(-50%);"></span><span class="text-hide" style="border: 0px; margin: 0px; padding: 0px; position: absolute; text-indent: -99999px;">selected answer correct</span></td><td class="toggled groupResponse shuffled isN styleNumber rightAnswer" colspan="1" id="1_table1_cell_c2_r1" rowspan="1" shufflehtmlindex="30" style="background-attachment: initial !important; background-clip: initial !important; background-image: initial !important; background-origin: initial !important; background-position: initial !important; background-repeat: initial !important; background-size: initial !important; border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; text-align: right; top: 0px !important; white-space: nowrap;" togglehtmlindex="25">1,450<span aria-hidden="true" class="icon-Right small_rd_backg" role="presentation" style="-webkit-font-smoothing: antialiased; border: 0px; font-family: AccountingTool !important; font-variant-east-asian: normal; font-variant-numeric: normal; line-height: 1; margin: 0px; padding: 0px; position: absolute; right: 5px; speak: none; top: 11px; transform: translateY(-50%);"></span><span class="text-hide" style="border: 0px; margin: 0px; padding: 0px; position: absolute; text-align: left; text-indent: -99999px;">selected answer correct</span></td><td class="toggled groupResponse shuffled isN styleNumber" colspan="1" id="1_table1_cell_c3_r1" rowspan="1" shufflehtmlindex="30" style="border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; text-align: right; top: 0px !important; white-space: nowrap;" togglehtmlindex="25"><span class="text-hide" style="border: 0px; margin: 0px; padding: 0px; position: absolute; text-align: left; text-indent: -99999px;">not attempted</span></td></tr>
<tr h="23" style="border: 0px; cursor: pointer; height: 23px; margin: 0px; padding: 0px;" table="1"><td class="serialno-text" style="border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; text-align: center; text-indent: 100px; top: 0px !important; white-space: nowrap;"></td><td id="1_table1_cell_c0_r2" style="border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; top: 0px !important; white-space: nowrap;"></td><td class="dropDownList ddPolicy GJIndent rightAnswer" colspan="1" id="1_table1_cell_c1_r2" rowspan="1" style="background-attachment: initial !important; background-clip: initial !important; background-image: initial !important; background-origin: initial !important; background-position: initial !important; background-repeat: initial !important; background-size: initial !important; border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; text-indent: 15px; top: 0px !important; white-space: nowrap;">Sales<span aria-hidden="true" class="icon-Right small_rd_backg" role="presentation" style="-webkit-font-smoothing: antialiased; border: 0px; font-family: AccountingTool !important; font-variant-east-asian: normal; font-variant-numeric: normal; line-height: 1; margin: 0px; padding: 0px; position: absolute; right: 5px; speak: none; top: 11px; transform: translateY(-50%);"></span><span class="text-hide" style="border: 0px; margin: 0px; padding: 0px; position: absolute; text-indent: -99999px;">selected answer correct</span></td><td class="toggled groupResponse isN styleNumber" colspan="1" id="1_table1_cell_c2_r2" rowspan="1" style="border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; text-align: right; top: 0px !important; white-space: nowrap;" togglehtmlindex="26"><span class="text-hide" style="border: 0px; margin: 0px; padding: 0px; position: absolute; text-align: left; text-indent: -99999px;">not attempted</span></td><td class="toggled groupResponse isN styleNumber rightAnswer" colspan="1" id="1_table1_cell_c3_r2" rowspan="1" style="background-attachment: initial !important; background-clip: initial !important; background-image: initial !important; background-origin: initial !important; background-position: initial !important; background-repeat: initial !important; background-size: initial !important; border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; text-align: right; top: 0px !important; white-space: nowrap;" togglehtmlindex="26">29,000<span aria-hidden="true" class="icon-Right small_rd_backg" role="presentation" style="-webkit-font-smoothing: antialiased; border: 0px; font-family: AccountingTool !important; font-variant-east-asian: normal; font-variant-numeric: normal; line-height: 1; margin: 0px; padding: 0px; position: absolute; right: 5px; speak: none; top: 11px; transform: translateY(-50%);"></span><span class="text-hide" style="border: 0px; margin: 0px; padding: 0px; position: absolute; text-align: left; text-indent: -99999px;">selected answer correct</span></td></tr>
<tr class="second-row" h="23" style="border: 0px; height: 23px; margin: 0px; padding: 0px;"><td style="border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; top: 0px !important; white-space: nowrap;"></td><td style="border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; top: 0px !important; white-space: nowrap;"></td><td style="border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; top: 0px !important; white-space: nowrap;"></td><td style="border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; top: 0px !important; white-space: nowrap;"></td><td style="border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; top: 0px !important; white-space: nowrap;"></td></tr>
<tr h="23" style="border: 0px; cursor: pointer; height: 23px; margin: 0px; padding: 0px;" table="2"><td class="serialno-text" style="border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; text-align: center; top: 0px !important; white-space: nowrap;">2</td><td class="styleCenter" colspan="1" id="1_table2_cell_c0_r0" rowspan="1" style="border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; text-align: center; top: 0px !important; white-space: nowrap;">1-b.</td><td class="dropDownList ddPolicy rightAnswer" colspan="1" id="1_table2_cell_c1_r0" rowspan="1" style="background-attachment: initial !important; background-clip: initial !important; background-image: initial !important; background-origin: initial !important; background-position: initial !important; background-repeat: initial !important; background-size: initial !important; border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; top: 0px !important; white-space: nowrap;">Cost of goods sold<span aria-hidden="true" class="icon-Right small_rd_backg" role="presentation" style="-webkit-font-smoothing: antialiased; border: 0px; font-family: AccountingTool !important; font-variant-east-asian: normal; font-variant-numeric: normal; line-height: 1; margin: 0px; padding: 0px; position: absolute; right: 5px; speak: none; top: 11px; transform: translateY(-50%);"></span><span class="text-hide" style="border: 0px; margin: 0px; padding: 0px; position: absolute; text-indent: -99999px;">selected answer correct</span></td><td class="toggled groupResponse isN styleNumber rightAnswer" colspan="1" id="1_table2_cell_c2_r0" rowspan="1" style="background-attachment: initial !important; background-clip: initial !important; background-image: initial !important; background-origin: initial !important; background-position: initial !important; background-repeat: initial !important; background-size: initial !important; border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; text-align: right; top: 0px !important; white-space: nowrap;" togglehtmlindex="31">22,200<span aria-hidden="true" class="icon-Right small_rd_backg" role="presentation" style="-webkit-font-smoothing: antialiased; border: 0px; font-family: AccountingTool !important; font-variant-east-asian: normal; font-variant-numeric: normal; line-height: 1; margin: 0px; padding: 0px; position: absolute; right: 5px; speak: none; top: 11px; transform: translateY(-50%);"></span><span class="text-hide" style="border: 0px; margin: 0px; padding: 0px; position: absolute; text-align: left; text-indent: -99999px;">selected answer correct</span></td><td class="toggled groupResponse isN styleNumber" colspan="1" id="1_table2_cell_c3_r0" rowspan="1" style="border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; text-align: right; top: 0px !important; white-space: nowrap;" togglehtmlindex="31"><span class="text-hide" style="border: 0px; margin: 0px; padding: 0px; position: absolute; text-align: left; text-indent: -99999px;">not attempted</span></td></tr>
<tr h="23" style="border: 0px; cursor: pointer; height: 23px; margin: 0px; padding: 0px;" table="2"><td class="serialno-text" style="border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; text-align: center; text-indent: 100px; top: 0px !important; white-space: nowrap;"></td><td id="1_table2_cell_c0_r1" style="border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; top: 0px !important; white-space: nowrap;"></td><td class="dropDownList ddPolicy GJIndent rightAnswer" colspan="1" id="1_table2_cell_c1_r1" rowspan="1" style="background-attachment: initial !important; background-clip: initial !important; background-image: initial !important; background-origin: initial !important; background-position: initial !important; background-repeat: initial !important; background-size: initial !important; border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; text-indent: 15px; top: 0px !important; white-space: nowrap;">Merchandise inventory<span aria-hidden="true" class="icon-Right small_rd_backg" role="presentation" style="-webkit-font-smoothing: antialiased; border: 0px; font-family: AccountingTool !important; font-variant-east-asian: normal; font-variant-numeric: normal; line-height: 1; margin: 0px; padding: 0px; position: absolute; right: 5px; speak: none; top: 11px; transform: translateY(-50%);"></span><span class="text-hide" style="border: 0px; margin: 0px; padding: 0px; position: absolute; text-indent: -99999px;">selected answer correct</span></td><td class="toggled groupResponse isN styleNumber" colspan="1" id="1_table2_cell_c2_r1" rowspan="1" style="border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; text-align: right; top: 0px !important; white-space: nowrap;" togglehtmlindex="32"><span class="text-hide" style="border: 0px; margin: 0px; padding: 0px; position: absolute; text-align: left; text-indent: -99999px;">not attempted</span></td><td class="toggled groupResponse isN styleNumber rightAnswer" colspan="1" id="1_table2_cell_c3_r1" rowspan="1" style="background-attachment: initial !important; background-clip: initial !important; background-image: initial !important; background-origin: initial !important; background-position: initial !important; background-repeat: initial !important; background-size: initial !important; border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; text-align: right; top: 0px !important; white-space: nowrap;" togglehtmlindex="32">22,200<span aria-hidden="true" class="icon-Right small_rd_backg" role="presentation" style="-webkit-font-smoothing: antialiased; border: 0px; font-family: AccountingTool !important; font-variant-east-asian: normal; font-variant-numeric: normal; line-height: 1; margin: 0px; padding: 0px; position: absolute; right: 5px; speak: none; top: 11px; transform: translateY(-50%);"></span><span class="text-hide" style="border: 0px; margin: 0px; padding: 0px; position: absolute; text-align: left; text-indent: -99999px;">selected answer correct</span></td></tr>
<tr class="second-row" h="23" style="border: 0px; height: 23px; margin: 0px; padding: 0px;"><td style="border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; top: 0px !important; white-space: nowrap;"></td><td style="border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; top: 0px !important; white-space: nowrap;"></td><td style="border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; top: 0px !important; white-space: nowrap;"></td><td style="border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; top: 0px !important; white-space: nowrap;"></td><td style="border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; top: 0px !important; white-space: nowrap;"></td></tr>
<tr h="23" style="border: 0px; cursor: pointer; height: 23px; margin: 0px; padding: 0px;" table="3"><td class="serialno-text" style="border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; text-align: center; top: 0px !important; white-space: nowrap;">3</td><td class="styleCenter" colspan="1" id="1_table3_cell_c0_r0" rowspan="1" style="border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; text-align: center; top: 0px !important; white-space: nowrap;">2-a.</td><td class="dropDownList ddPolicy shuffled groupResponse rightAnswer" colspan="1" id="1_table3_cell_c1_r0" rowspan="1" shufflehtmlindex="73" style="background-attachment: initial !important; background-clip: initial !important; background-image: initial !important; background-origin: initial !important; background-position: initial !important; background-repeat: initial !important; background-size: initial !important; border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; top: 0px !important; white-space: nowrap;">Cash<span aria-hidden="true" class="icon-Right small_rd_backg" role="presentation" style="-webkit-font-smoothing: antialiased; border: 0px; font-family: AccountingTool !important; font-variant-east-asian: normal; font-variant-numeric: normal; line-height: 1; margin: 0px; padding: 0px; position: absolute; right: 5px; speak: none; top: 11px; transform: translateY(-50%);"></span><span class="text-hide" style="border: 0px; margin: 0px; padding: 0px; position: absolute; text-indent: -99999px;">selected answer correct</span></td><td class="toggled groupResponse shuffled isN toggled groupResponse toggled groupResponse toggled groupResponse toggled groupResponse toggled groupResponse toggled groupResponse toggled groupResponse toggled groupResponse toggled groupResponse toggled groupResponse toggled groupResponse styleNumber toggled groupResponse rightAnswer" colspan="1" id="1_table3_cell_c2_r0" rowspan="1" shufflehtmlindex="73" style="background-attachment: initial !important; background-clip: initial !important; background-image: initial !important; background-origin: initial !important; background-position: initial !important; background-repeat: initial !important; background-size: initial !important; border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; text-align: right; top: 0px !important; white-space: nowrap;" togglehtmlindex="103">5,664<span aria-hidden="true" class="icon-Right small_rd_backg" role="presentation" style="-webkit-font-smoothing: antialiased; border: 0px; font-family: AccountingTool !important; font-variant-east-asian: normal; font-variant-numeric: normal; line-height: 1; margin: 0px; padding: 0px; position: absolute; right: 5px; speak: none; top: 11px; transform: translateY(-50%);"></span><span class="text-hide" style="border: 0px; margin: 0px; padding: 0px; position: absolute; text-align: left; text-indent: -99999px;">selected answer correct</span></td><td class="toggled groupResponse shuffled isN toggled groupResponse toggled groupResponse toggled groupResponse toggled groupResponse toggled groupResponse toggled groupResponse toggled groupResponse toggled groupResponse toggled groupResponse toggled groupResponse toggled groupResponse toggled groupResponse styleNumber" colspan="1" id="1_table3_cell_c3_r0" rowspan="1" shufflehtmlindex="73" style="border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; text-align: right; top: 0px !important; white-space: nowrap;" togglehtmlindex="103"><span class="text-hide" style="border: 0px; margin: 0px; padding: 0px; position: absolute; text-align: left; text-indent: -99999px;">not attempted</span></td></tr>
<tr h="23" style="border: 0px; cursor: pointer; height: 23px; margin: 0px; padding: 0px;" table="3"><td class="serialno-text" style="border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; text-align: center; text-indent: 100px; top: 0px !important; white-space: nowrap;"></td><td id="1_table3_cell_c0_r1" style="border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; top: 0px !important; white-space: nowrap;"></td><td class="dropDownList ddPolicy shuffled groupResponse rightAnswer" colspan="1" id="1_table3_cell_c1_r1" rowspan="1" shufflehtmlindex="73" style="background-attachment: initial !important; background-clip: initial !important; background-image: initial !important; background-origin: initial !important; background-position: initial !important; background-repeat: initial !important; background-size: initial !important; border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; top: 0px !important; white-space: nowrap;">Credit card expense<span aria-hidden="true" class="icon-Right small_rd_backg" role="presentation" style="-webkit-font-smoothing: antialiased; border: 0px; font-family: AccountingTool !important; font-variant-east-asian: normal; font-variant-numeric: normal; line-height: 1; margin: 0px; padding: 0px; position: absolute; right: 5px; speak: none; top: 11px; transform: translateY(-50%);"></span><span class="text-hide" style="border: 0px; margin: 0px; padding: 0px; position: absolute; text-indent: -99999px;">selected answer correct</span></td><td class="toggled groupResponse shuffled isN styleNumber rightAnswer" colspan="1" id="1_table3_cell_c2_r1" rowspan="1" shufflehtmlindex="73" style="background-attachment: initial !important; background-clip: initial !important; background-image: initial !important; background-origin: initial !important; background-position: initial !important; background-repeat: initial !important; background-size: initial !important; border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; text-align: right; top: 0px !important; white-space: nowrap;" togglehtmlindex="56">236<span aria-hidden="true" class="icon-Right small_rd_backg" role="presentation" style="-webkit-font-smoothing: antialiased; border: 0px; font-family: AccountingTool !important; font-variant-east-asian: normal; font-variant-numeric: normal; line-height: 1; margin: 0px; padding: 0px; position: absolute; right: 5px; speak: none; top: 11px; transform: translateY(-50%);"></span><span class="text-hide" style="border: 0px; margin: 0px; padding: 0px; position: absolute; text-align: left; text-indent: -99999px;">selected answer correct</span></td><td class="toggled groupResponse shuffled isN styleNumber" colspan="1" id="1_table3_cell_c3_r1" rowspan="1" shufflehtmlindex="73" style="border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; text-align: right; top: 0px !important; white-space: nowrap;" togglehtmlindex="56"><span class="text-hide" style="border: 0px; margin: 0px; padding: 0px; position: absolute; text-align: left; text-indent: -99999px;">not attempted</span></td></tr>
<tr h="23" style="border: 0px; cursor: pointer; height: 23px; margin: 0px; padding: 0px;" table="3"><td class="serialno-text" style="border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; text-align: center; text-indent: 100px; top: 0px !important; white-space: nowrap;"></td><td id="1_table3_cell_c0_r2" style="border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; top: 0px !important; white-space: nowrap;"></td><td class="dropDownList ddPolicy GJIndent rightAnswer" colspan="1" id="1_table3_cell_c1_r2" rowspan="1" style="background-attachment: initial !important; background-clip: initial !important; background-image: initial !important; background-origin: initial !important; background-position: initial !important; background-repeat: initial !important; background-size: initial !important; border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; text-indent: 15px; top: 0px !important; white-space: nowrap;">Sales<span aria-hidden="true" class="icon-Right small_rd_backg" role="presentation" style="-webkit-font-smoothing: antialiased; border: 0px; font-family: AccountingTool !important; font-variant-east-asian: normal; font-variant-numeric: normal; line-height: 1; margin: 0px; padding: 0px; position: absolute; right: 5px; speak: none; top: 11px; transform: translateY(-50%);"></span><span class="text-hide" style="border: 0px; margin: 0px; padding: 0px; position: absolute; text-indent: -99999px;">selected answer correct</span></td><td class="toggled groupResponse isN styleNumber" colspan="1" id="1_table3_cell_c2_r2" rowspan="1" style="border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; text-align: right; top: 0px !important; white-space: nowrap;" togglehtmlindex="57"><span class="text-hide" style="border: 0px; margin: 0px; padding: 0px; position: absolute; text-align: left; text-indent: -99999px;">not attempted</span></td><td class="toggled groupResponse isN styleNumber rightAnswer" colspan="1" id="1_table3_cell_c3_r2" rowspan="1" style="background-attachment: initial !important; background-clip: initial !important; background-image: initial !important; background-origin: initial !important; background-position: initial !important; background-repeat: initial !important; background-size: initial !important; border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; text-align: right; top: 0px !important; white-space: nowrap;" togglehtmlindex="57">5,900<span aria-hidden="true" class="icon-Right small_rd_backg" role="presentation" style="-webkit-font-smoothing: antialiased; border: 0px; font-family: AccountingTool !important; font-variant-east-asian: normal; font-variant-numeric: normal; line-height: 1; margin: 0px; padding: 0px; position: absolute; right: 5px; speak: none; top: 11px; transform: translateY(-50%);"></span><span class="text-hide" style="border: 0px; margin: 0px; padding: 0px; position: absolute; text-align: left; text-indent: -99999px;">selected answer correct</span></td></tr>
<tr class="second-row" h="23" style="border: 0px; height: 23px; margin: 0px; padding: 0px;"><td style="border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; top: 0px !important; white-space: nowrap;"></td><td style="border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; top: 0px !important; white-space: nowrap;"></td><td style="border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; top: 0px !important; white-space: nowrap;"></td><td style="border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; top: 0px !important; white-space: nowrap;"></td><td style="border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; top: 0px !important; white-space: nowrap;"></td></tr>
<tr h="23" style="border: 0px; cursor: pointer; height: 23px; margin: 0px; padding: 0px;" table="4"><td class="serialno-text" style="border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; text-align: center; top: 0px !important; white-space: nowrap;">4</td><td class="styleCenter" colspan="1" id="1_table4_cell_c0_r0" rowspan="1" style="border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; text-align: center; top: 0px !important; white-space: nowrap;">2-b.</td><td class="dropDownList ddPolicy rightAnswer" colspan="1" id="1_table4_cell_c1_r0" rowspan="1" style="background-attachment: initial !important; background-clip: initial !important; background-image: initial !important; background-origin: initial !important; background-position: initial !important; background-repeat: initial !important; background-size: initial !important; border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; top: 0px !important; white-space: nowrap;">Cost of goods sold<span aria-hidden="true" class="icon-Right small_rd_backg" role="presentation" style="-webkit-font-smoothing: antialiased; border: 0px; font-family: AccountingTool !important; font-variant-east-asian: normal; font-variant-numeric: normal; line-height: 1; margin: 0px; padding: 0px; position: absolute; right: 5px; speak: none; top: 11px; transform: translateY(-50%);"></span><span class="text-hide" style="border: 0px; margin: 0px; padding: 0px; position: absolute; text-indent: -99999px;">selected answer correct</span></td><td class="toggled groupResponse toggled groupResponse isN styleNumber rightAnswer" colspan="1" id="1_table4_cell_c2_r0" rowspan="1" style="background-attachment: initial !important; background-clip: initial !important; background-image: initial !important; background-origin: initial !important; background-position: initial !important; background-repeat: initial !important; background-size: initial !important; border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; text-align: right; top: 0px !important; white-space: nowrap;" togglehtmlindex="77">3,450<span aria-hidden="true" class="icon-Right small_rd_backg" role="presentation" style="-webkit-font-smoothing: antialiased; border: 0px; font-family: AccountingTool !important; font-variant-east-asian: normal; font-variant-numeric: normal; line-height: 1; margin: 0px; padding: 0px; position: absolute; right: 5px; speak: none; top: 11px; transform: translateY(-50%);"></span><span class="text-hide" style="border: 0px; margin: 0px; padding: 0px; position: absolute; text-align: left; text-indent: -99999px;">selected answer correct</span></td><td class="toggled groupResponse toggled groupResponse isN styleNumber" colspan="1" id="1_table4_cell_c3_r0" rowspan="1" style="border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; text-align: right; top: 0px !important; white-space: nowrap;" togglehtmlindex="77"><span class="text-hide" style="border: 0px; margin: 0px; padding: 0px; position: absolute; text-align: left; text-indent: -99999px;">not attempted</span></td></tr>
<tr h="23" style="border: 0px; cursor: pointer; height: 23px; margin: 0px; padding: 0px;" table="4"><td class="serialno-text" style="border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; text-align: center; text-indent: 100px; top: 0px !important; white-space: nowrap;"></td><td id="1_table4_cell_c0_r1" style="border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; top: 0px !important; white-space: nowrap;"></td><td class="dropDownList ddPolicy GJIndent rightAnswer" colspan="1" id="1_table4_cell_c1_r1" rowspan="1" style="background-attachment: initial !important; background-clip: initial !important; background-image: initial !important; background-origin: initial !important; background-position: initial !important; background-repeat: initial !important; background-size: initial !important; border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; text-indent: 15px; top: 0px !important; white-space: nowrap;">Merchandise inventory<span aria-hidden="true" class="icon-Right small_rd_backg" role="presentation" style="-webkit-font-smoothing: antialiased; border: 0px; font-family: AccountingTool !important; font-variant-east-asian: normal; font-variant-numeric: normal; line-height: 1; margin: 0px; padding: 0px; position: absolute; right: 5px; speak: none; top: 11px; transform: translateY(-50%);"></span><span class="text-hide" style="border: 0px; margin: 0px; padding: 0px; position: absolute; text-indent: -99999px;">selected answer correct</span></td><td class="toggled groupResponse isN styleNumber" colspan="1" id="1_table4_cell_c2_r1" rowspan="1" style="border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; text-align: right; top: 0px !important; white-space: nowrap;" togglehtmlindex="62"><span class="text-hide" style="border: 0px; margin: 0px; padding: 0px; position: absolute; text-align: left; text-indent: -99999px;">not attempted</span></td><td class="toggled groupResponse isN styleNumber rightAnswer" colspan="1" id="1_table4_cell_c3_r1" rowspan="1" style="background-attachment: initial !important; background-clip: initial !important; background-image: initial !important; background-origin: initial !important; background-position: initial !important; background-repeat: initial !important; background-size: initial !important; border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; text-align: right; top: 0px !important; white-space: nowrap;" togglehtmlindex="62">3,450<span aria-hidden="true" class="icon-Right small_rd_backg" role="presentation" style="-webkit-font-smoothing: antialiased; border: 0px; font-family: AccountingTool !important; font-variant-east-asian: normal; font-variant-numeric: normal; line-height: 1; margin: 0px; padding: 0px; position: absolute; right: 5px; speak: none; top: 11px; transform: translateY(-50%);"></span><span class="text-hide" style="border: 0px; margin: 0px; padding: 0px; position: absolute; text-align: left; text-indent: -99999px;">selected answer correct</span></td></tr>
</tbody></table>
<br /></div>
<div class="ember-view worksheet--external__wrapper" id="ember638" style="border: 0px; font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px; position: relative;">
<table border="0" cellpadding="0" cellspacing="0" class="tableControl" id="tableControl_0_0" style="border-spacing: 0px; border: none !important; color: black; font-family: Verdana; font-size: 13px; font-stretch: inherit; font-variant-east-asian: inherit; font-variant-numeric: inherit; line-height: inherit; margin: 0px; padding: 0px;"><tbody style="border: 0px; margin: 0px; padding: 0px;">
<tr style="border: 0px; margin: 0px; padding: 0px;"><td class="barLeft" style="border: 0px; margin: 0px; padding: 0px; vertical-align: top;"></td><td class="sheetPane" style="border: 0px; margin: 0px; padding: 0px; vertical-align: top; width: 494px;"><div class="jSheetEditPane" id="jSheetEditPane_0_0" style="background-image: none !important; border: 0px; margin: 0px; padding: 0px !important; position: relative !important; width: 494px;">
</div>
<div class="jSheetEditPane" id="jSheetEditPane_0_0" style="background-image: none !important; border: 0px; margin: 0px; padding: 0px !important; position: relative !important; width: 494px;">
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<div class="jSheetEditPane" id="jSheetEditPane_0_0" style="background-image: none !important; border: 0px; margin: 0px; padding: 0px !important; position: relative !important; width: 494px;">
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<div class="jSheetEditPane" id="jSheetEditPane_0_0" style="background-image: none !important; border: 0px; margin: 0px; padding: 0px !important; position: relative !important; width: 494px;">
<span style="background-color: #f3f3f3; color: #100000; font-family: "arial"; font-size: 30px;">2.</span></div>
<div class="jSheetEditPane" id="jSheetEditPane_0_0" style="background-image: none !important; border: 0px; margin: 0px; padding: 0px !important; position: relative !important; width: 494px;">
<div style="border: 0px; color: #252525; font-family: proxima-nova-soft, sans-serif; font-size: medium; font-stretch: inherit; font-variant-east-asian: inherit; font-variant-numeric: inherit; line-height: inherit; padding: 0px;">
Levine Company uses the perpetual inventory system and allows customers to use two credit cards in charging purchases. With the Suntrust Bank Card, a 4% service charge for credit card sales is assessed. The second credit card that Levine accepts is the Continental Card. Continental assesses a 2.5% charge on sales for using its card.<br /> </div>
<table border="0" cellpadding="0" cellspacing="0" style="color: #252525; font-family: monospace; font-size: inherit; font-stretch: inherit; font-variant-east-asian: inherit; font-variant-numeric: inherit; line-height: inherit; margin: 0px; padding: 0px;"><tbody style="font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px;">
<tr style="font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px;"><td style="font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px; text-align: right; vertical-align: top;">Apr.</td><td style="font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px;"> </td><td style="font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px; text-align: right; vertical-align: top;">8</td><td style="font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px;"> </td><td style="font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px; vertical-align: top;">Sold merchandise for $7,300 (that had cost $5,395) and accepted the customer's Suntrust Bank Card.</td></tr>
<tr style="font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px;"><td style="font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px; text-align: right; vertical-align: top;"> </td><td style="font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px;"> </td><td style="font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px; text-align: right; vertical-align: top;">12</td><td style="font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px;"> </td><td style="font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px; vertical-align: top;">Sold merchandise for $6,800 (that had cost $4,406) and accepted the customer's Continental Card.</td></tr>
</tbody></table>
<div style="border: 0px; color: #252525; font-family: proxima-nova-soft, sans-serif; font-size: medium; font-stretch: inherit; font-variant-east-asian: inherit; font-variant-numeric: inherit; line-height: inherit; padding: 0px;">
Prepare journal entries to record the above selected credit card transactions of Levine Company. <span style="border: 0px; font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: 700; line-height: inherit; margin: 0px; padding: 0px;"><span style="border: 0px; color: red; font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px;">(Round your answers to the nearest whole dollar amount.)</span></span></div>
<table class="review" id="holisticTable" style="border-bottom-color: initial; border-bottom-style: initial; border-image: initial; border-left-color: rgb(119, 119, 119); border-left-style: solid; border-right-color: initial; border-right-style: initial; border-spacing: 0px; border-top-color: rgb(119, 119, 119) !important; border-top-style: solid !important; border-width: 1px 0px 0px 1px; color: black; font-family: Verdana; font-size: 13px; font-stretch: inherit; font-variant-east-asian: inherit; font-variant-numeric: inherit; height: 326px; line-height: inherit; margin: -1px 0px 0px; padding: 0px; table-layout: fixed; width: 776px;" summary="Below is listing of entries that have been entered for this requirements." tabindex="0"><colgroup><col class="acol" style="width: 40px;" width="40"></col><col style="width: 85px;" width="85"></col><col style="width: 305px;" width="305"></col><col style="width: 75px;" width="75"></col><col style="width: 75px;" width="75"></col></colgroup><tbody style="border: 0px; margin: 0px; padding: 0px;">
<tr h="26px" style="border: 0px; height: 26px; margin: 0px; padding: 0px;"><th class="styleCenter styleBold serial-no" style="background-color: #79ade5; border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; margin: 0px; overflow: hidden; padding: 0px 3px; text-align: center; width: 84px;">No</th><th class="styleCenter styleBold" style="background-color: #79ade5; border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; margin: 0px; overflow: hidden; padding: 0px 3px; text-align: center; width: auto;">Date</th><th class="styleCenter styleBold" style="background-color: #79ade5; border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; margin: 0px; overflow: hidden; padding: 0px 3px; text-align: center; width: auto;">General Journal</th><th class="styleCenter styleBold" style="background-color: #79ade5; border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; margin: 0px; overflow: hidden; padding: 0px 3px; text-align: center; width: auto;">Debit</th><th class="styleCenter styleBold" style="background-color: #79ade5; border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; margin: 0px; overflow: hidden; padding: 0px 3px; text-align: center; width: auto;">Credit</th></tr>
<tr h="23" style="border: 0px; cursor: pointer; height: 23px; margin: 0px; padding: 0px;" table="1"><td class="serialno-text" style="border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; text-align: center; top: 0px !important; white-space: nowrap;">1</td><td class="styleCenter" colspan="1" id="1_table1_cell_c0_r0" rowspan="1" style="border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; text-align: center; top: 0px !important; white-space: nowrap;">Apr 08</td><td class="dropDownList ddPolicy shuffled groupResponse rightAnswer" colspan="1" id="1_table1_cell_c1_r0" rowspan="1" shufflehtmlindex="80" style="background-attachment: initial !important; background-clip: initial !important; background-image: initial !important; background-origin: initial !important; background-position: initial !important; background-repeat: initial !important; background-size: initial !important; border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; top: 0px !important; white-space: nowrap;">Cash<span aria-hidden="true" class="icon-Right small_rd_backg" role="presentation" style="-webkit-font-smoothing: antialiased; border: 0px; font-family: AccountingTool !important; font-variant-east-asian: normal; font-variant-numeric: normal; line-height: 1; margin: 0px; padding: 0px; position: absolute; right: 5px; speak: none; top: 11px; transform: translateY(-50%);"></span><span class="text-hide" style="border: 0px; margin: 0px; padding: 0px; position: absolute; text-indent: -99999px;">selected answer correct</span></td><td class="toggled groupResponse shuffled isN styleNumber rightAnswer" colspan="1" id="1_table1_cell_c2_r0" rowspan="1" shufflehtmlindex="80" style="background-attachment: initial !important; background-clip: initial !important; background-image: initial !important; background-origin: initial !important; background-position: initial !important; background-repeat: initial !important; background-size: initial !important; border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; text-align: right; top: 0px !important; white-space: nowrap;" togglehtmlindex="24">7,008<span aria-hidden="true" class="icon-Right small_rd_backg" role="presentation" style="-webkit-font-smoothing: antialiased; border: 0px; font-family: AccountingTool !important; font-variant-east-asian: normal; font-variant-numeric: normal; line-height: 1; margin: 0px; padding: 0px; position: absolute; right: 5px; speak: none; top: 11px; transform: translateY(-50%);"></span><span class="text-hide" style="border: 0px; margin: 0px; padding: 0px; position: absolute; text-align: left; text-indent: -99999px;">selected answer correct</span></td><td class="toggled groupResponse shuffled isN styleNumber" colspan="1" id="1_table1_cell_c3_r0" rowspan="1" shufflehtmlindex="80" style="border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; text-align: right; top: 0px !important; white-space: nowrap;" togglehtmlindex="24"><span class="text-hide" style="border: 0px; margin: 0px; padding: 0px; position: absolute; text-align: left; text-indent: -99999px;">not attempted</span></td></tr>
<tr h="23" style="border: 0px; cursor: pointer; height: 23px; margin: 0px; padding: 0px;" table="1"><td class="serialno-text" style="border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; text-align: center; text-indent: 100px; top: 0px !important; white-space: nowrap;"></td><td id="1_table1_cell_c0_r1" style="border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; top: 0px !important; white-space: nowrap;"></td><td class="dropDownList ddPolicy shuffled groupResponse rightAnswer" colspan="1" id="1_table1_cell_c1_r1" rowspan="1" shufflehtmlindex="80" style="background-attachment: initial !important; background-clip: initial !important; background-image: initial !important; background-origin: initial !important; background-position: initial !important; background-repeat: initial !important; background-size: initial !important; border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; top: 0px !important; white-space: nowrap;">Credit card expense<span aria-hidden="true" class="icon-Right small_rd_backg" role="presentation" style="-webkit-font-smoothing: antialiased; border: 0px; font-family: AccountingTool !important; font-variant-east-asian: normal; font-variant-numeric: normal; line-height: 1; margin: 0px; padding: 0px; position: absolute; right: 5px; speak: none; top: 11px; transform: translateY(-50%);"></span><span class="text-hide" style="border: 0px; margin: 0px; padding: 0px; position: absolute; text-indent: -99999px;">selected answer correct</span></td><td class="toggled groupResponse shuffled isN styleNumber rightAnswer" colspan="1" id="1_table1_cell_c2_r1" rowspan="1" shufflehtmlindex="80" style="background-attachment: initial !important; background-clip: initial !important; background-image: initial !important; background-origin: initial !important; background-position: initial !important; background-repeat: initial !important; background-size: initial !important; border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; text-align: right; top: 0px !important; white-space: nowrap;" togglehtmlindex="25">292<span aria-hidden="true" class="icon-Right small_rd_backg" role="presentation" style="-webkit-font-smoothing: antialiased; border: 0px; font-family: AccountingTool !important; font-variant-east-asian: normal; font-variant-numeric: normal; line-height: 1; margin: 0px; padding: 0px; position: absolute; right: 5px; speak: none; top: 11px; transform: translateY(-50%);"></span><span class="text-hide" style="border: 0px; margin: 0px; padding: 0px; position: absolute; text-align: left; text-indent: -99999px;">selected answer correct</span></td><td class="toggled groupResponse shuffled isN styleNumber" colspan="1" id="1_table1_cell_c3_r1" rowspan="1" shufflehtmlindex="80" style="border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; text-align: right; top: 0px !important; white-space: nowrap;" togglehtmlindex="25"><span class="text-hide" style="border: 0px; margin: 0px; padding: 0px; position: absolute; text-align: left; text-indent: -99999px;">not attempted</span></td></tr>
<tr h="23" style="border: 0px; cursor: pointer; height: 23px; margin: 0px; padding: 0px;" table="1"><td class="serialno-text" style="border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; text-align: center; text-indent: 100px; top: 0px !important; white-space: nowrap;"></td><td id="1_table1_cell_c0_r2" style="border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; top: 0px !important; white-space: nowrap;"></td><td class="dropDownList ddPolicy GJIndent rightAnswer" colspan="1" id="1_table1_cell_c1_r2" rowspan="1" style="background-attachment: initial !important; background-clip: initial !important; background-image: initial !important; background-origin: initial !important; background-position: initial !important; background-repeat: initial !important; background-size: initial !important; border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; text-indent: 15px; top: 0px !important; white-space: nowrap;">Sales<span aria-hidden="true" class="icon-Right small_rd_backg" role="presentation" style="-webkit-font-smoothing: antialiased; border: 0px; font-family: AccountingTool !important; font-variant-east-asian: normal; font-variant-numeric: normal; line-height: 1; margin: 0px; padding: 0px; position: absolute; right: 5px; speak: none; top: 11px; transform: translateY(-50%);"></span><span class="text-hide" style="border: 0px; margin: 0px; padding: 0px; position: absolute; text-indent: -99999px;">selected answer correct</span></td><td class="toggled groupResponse isN styleNumber" colspan="1" id="1_table1_cell_c2_r2" rowspan="1" style="border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; text-align: right; top: 0px !important; white-space: nowrap;" togglehtmlindex="26"><span class="text-hide" style="border: 0px; margin: 0px; padding: 0px; position: absolute; text-align: left; text-indent: -99999px;">not attempted</span></td><td class="toggled groupResponse isN styleNumber rightAnswer" colspan="1" id="1_table1_cell_c3_r2" rowspan="1" style="background-attachment: initial !important; background-clip: initial !important; background-image: initial !important; background-origin: initial !important; background-position: initial !important; background-repeat: initial !important; background-size: initial !important; border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; text-align: right; top: 0px !important; white-space: nowrap;" togglehtmlindex="26">7,300<span aria-hidden="true" class="icon-Right small_rd_backg" role="presentation" style="-webkit-font-smoothing: antialiased; border: 0px; font-family: AccountingTool !important; font-variant-east-asian: normal; font-variant-numeric: normal; line-height: 1; margin: 0px; padding: 0px; position: absolute; right: 5px; speak: none; top: 11px; transform: translateY(-50%);"></span><span class="text-hide" style="border: 0px; margin: 0px; padding: 0px; position: absolute; text-align: left; text-indent: -99999px;">selected answer correct</span></td></tr>
<tr class="second-row" h="23" style="border: 0px; height: 23px; margin: 0px; padding: 0px;"><td style="border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; top: 0px !important; white-space: nowrap;"></td><td style="border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; top: 0px !important; white-space: nowrap;"></td><td style="border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; top: 0px !important; white-space: nowrap;"></td><td style="border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; top: 0px !important; white-space: nowrap;"></td><td style="border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; top: 0px !important; white-space: nowrap;"></td></tr>
<tr h="23" style="border: 0px; cursor: pointer; height: 23px; margin: 0px; padding: 0px;" table="2"><td class="serialno-text" style="border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; text-align: center; top: 0px !important; white-space: nowrap;">2</td><td class="styleCenter" colspan="1" id="1_table2_cell_c0_r0" rowspan="1" style="border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; text-align: center; top: 0px !important; white-space: nowrap;">Apr 08</td><td class="dropDownList ddPolicy rightAnswer" colspan="1" id="1_table2_cell_c1_r0" rowspan="1" style="background-attachment: initial !important; background-clip: initial !important; background-image: initial !important; background-origin: initial !important; background-position: initial !important; background-repeat: initial !important; background-size: initial !important; border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; top: 0px !important; white-space: nowrap;">Cost of goods sold<span aria-hidden="true" class="icon-Right small_rd_backg" role="presentation" style="-webkit-font-smoothing: antialiased; border: 0px; font-family: AccountingTool !important; font-variant-east-asian: normal; font-variant-numeric: normal; line-height: 1; margin: 0px; padding: 0px; position: absolute; right: 5px; speak: none; top: 11px; transform: translateY(-50%);"></span><span class="text-hide" style="border: 0px; margin: 0px; padding: 0px; position: absolute; text-indent: -99999px;">selected answer correct</span></td><td class="toggled groupResponse isN styleNumber rightAnswer" colspan="1" id="1_table2_cell_c2_r0" rowspan="1" style="background-attachment: initial !important; background-clip: initial !important; background-image: initial !important; background-origin: initial !important; background-position: initial !important; background-repeat: initial !important; background-size: initial !important; border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; text-align: right; top: 0px !important; white-space: nowrap;" togglehtmlindex="37">5,395<span aria-hidden="true" class="icon-Right small_rd_backg" role="presentation" style="-webkit-font-smoothing: antialiased; border: 0px; font-family: AccountingTool !important; font-variant-east-asian: normal; font-variant-numeric: normal; line-height: 1; margin: 0px; padding: 0px; position: absolute; right: 5px; speak: none; top: 11px; transform: translateY(-50%);"></span><span class="text-hide" style="border: 0px; margin: 0px; padding: 0px; position: absolute; text-align: left; text-indent: -99999px;">selected answer correct</span></td><td class="toggled groupResponse isN styleNumber" colspan="1" id="1_table2_cell_c3_r0" rowspan="1" style="border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; text-align: right; top: 0px !important; white-space: nowrap;" togglehtmlindex="37"><span class="text-hide" style="border: 0px; margin: 0px; padding: 0px; position: absolute; text-align: left; text-indent: -99999px;">not attempted</span></td></tr>
<tr h="23" style="border: 0px; cursor: pointer; height: 23px; margin: 0px; padding: 0px;" table="2"><td class="serialno-text" style="border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; text-align: center; text-indent: 100px; top: 0px !important; white-space: nowrap;"></td><td id="1_table2_cell_c0_r1" style="border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; top: 0px !important; white-space: nowrap;"></td><td class="dropDownList ddPolicy GJIndent rightAnswer" colspan="1" id="1_table2_cell_c1_r1" rowspan="1" style="background-attachment: initial !important; background-clip: initial !important; background-image: initial !important; background-origin: initial !important; background-position: initial !important; background-repeat: initial !important; background-size: initial !important; border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; text-indent: 15px; top: 0px !important; white-space: nowrap;">Merchandise inventory<span aria-hidden="true" class="icon-Right small_rd_backg" role="presentation" style="-webkit-font-smoothing: antialiased; border: 0px; font-family: AccountingTool !important; font-variant-east-asian: normal; font-variant-numeric: normal; line-height: 1; margin: 0px; padding: 0px; position: absolute; right: 5px; speak: none; top: 11px; transform: translateY(-50%);"></span><span class="text-hide" style="border: 0px; margin: 0px; padding: 0px; position: absolute; text-indent: -99999px;">selected answer correct</span></td><td class="toggled groupResponse isN styleNumber" colspan="1" id="1_table2_cell_c2_r1" rowspan="1" style="border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; text-align: right; top: 0px !important; white-space: nowrap;" togglehtmlindex="38"><span class="text-hide" style="border: 0px; margin: 0px; padding: 0px; position: absolute; text-align: left; text-indent: -99999px;">not attempted</span></td><td class="toggled groupResponse isN styleNumber rightAnswer" colspan="1" id="1_table2_cell_c3_r1" rowspan="1" style="background-attachment: initial !important; background-clip: initial !important; background-image: initial !important; background-origin: initial !important; background-position: initial !important; background-repeat: initial !important; background-size: initial !important; border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; text-align: right; top: 0px !important; white-space: nowrap;" togglehtmlindex="38">5,395<span aria-hidden="true" class="icon-Right small_rd_backg" role="presentation" style="-webkit-font-smoothing: antialiased; border: 0px; font-family: AccountingTool !important; font-variant-east-asian: normal; font-variant-numeric: normal; line-height: 1; margin: 0px; padding: 0px; position: absolute; right: 5px; speak: none; top: 11px; transform: translateY(-50%);"></span><span class="text-hide" style="border: 0px; margin: 0px; padding: 0px; position: absolute; text-align: left; text-indent: -99999px;">selected answer correct</span></td></tr>
<tr class="second-row" h="23" style="border: 0px; height: 23px; margin: 0px; padding: 0px;"><td style="border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; top: 0px !important; white-space: nowrap;"></td><td style="border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; top: 0px !important; white-space: nowrap;"></td><td style="border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; top: 0px !important; white-space: nowrap;"></td><td style="border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; top: 0px !important; white-space: nowrap;"></td><td style="border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; top: 0px !important; white-space: nowrap;"></td></tr>
<tr h="23" style="border: 0px; cursor: pointer; height: 23px; margin: 0px; padding: 0px;" table="3"><td class="serialno-text" style="border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; text-align: center; top: 0px !important; white-space: nowrap;">3</td><td class="styleCenter" colspan="1" id="1_table3_cell_c0_r0" rowspan="1" style="border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; text-align: center; top: 0px !important; white-space: nowrap;">Apr 12</td><td class="dropDownList ddPolicydropDownList ddPolicy shuffled groupResponse rightAnswer" colspan="1" id="1_table3_cell_c1_r0" rowspan="1" shufflehtmlindex="81" style="background-attachment: initial !important; background-clip: initial !important; background-image: initial !important; background-origin: initial !important; background-position: initial !important; background-repeat: initial !important; background-size: initial !important; border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; top: 0px !important; white-space: nowrap;">Cash<span aria-hidden="true" class="icon-Right small_rd_backg" role="presentation" style="-webkit-font-smoothing: antialiased; border: 0px; font-family: AccountingTool !important; font-variant-east-asian: normal; font-variant-numeric: normal; line-height: 1; margin: 0px; padding: 0px; position: absolute; right: 5px; speak: none; top: 11px; transform: translateY(-50%);"></span><span class="text-hide" style="border: 0px; margin: 0px; padding: 0px; position: absolute; text-indent: -99999px;">selected answer correct</span></td><td class="toggled groupResponse shuffled isN toggled groupResponse styleNumber rightAnswer" colspan="1" id="1_table3_cell_c2_r0" rowspan="1" shufflehtmlindex="81" style="background-attachment: initial !important; background-clip: initial !important; background-image: initial !important; background-origin: initial !important; background-position: initial !important; background-repeat: initial !important; background-size: initial !important; border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; text-align: right; top: 0px !important; white-space: nowrap;" togglehtmlindex="85">6,630<span aria-hidden="true" class="icon-Right small_rd_backg" role="presentation" style="-webkit-font-smoothing: antialiased; border: 0px; font-family: AccountingTool !important; font-variant-east-asian: normal; font-variant-numeric: normal; line-height: 1; margin: 0px; padding: 0px; position: absolute; right: 5px; speak: none; top: 11px; transform: translateY(-50%);"></span><span class="text-hide" style="border: 0px; margin: 0px; padding: 0px; position: absolute; text-align: left; text-indent: -99999px;">selected answer correct</span></td><td class="toggled groupResponse shuffled isN toggled groupResponse styleNumber" colspan="1" id="1_table3_cell_c3_r0" rowspan="1" shufflehtmlindex="81" style="border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; text-align: right; top: 0px !important; white-space: nowrap;" togglehtmlindex="85"><span class="text-hide" style="border: 0px; margin: 0px; padding: 0px; position: absolute; text-align: left; text-indent: -99999px;">not attempted</span></td></tr>
<tr h="23" style="border: 0px; cursor: pointer; height: 23px; margin: 0px; padding: 0px;" table="3"><td class="serialno-text" style="border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; text-align: center; text-indent: 100px; top: 0px !important; white-space: nowrap;"></td><td id="1_table3_cell_c0_r1" style="border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; top: 0px !important; white-space: nowrap;"></td><td class="dropDownList ddPolicy shuffled groupResponse rightAnswer" colspan="1" id="1_table3_cell_c1_r1" rowspan="1" shufflehtmlindex="81" style="background-attachment: initial !important; background-clip: initial !important; background-image: initial !important; background-origin: initial !important; background-position: initial !important; background-repeat: initial !important; background-size: initial !important; border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; top: 0px !important; white-space: nowrap;">Credit card expense<span aria-hidden="true" class="icon-Right small_rd_backg" role="presentation" style="-webkit-font-smoothing: antialiased; border: 0px; font-family: AccountingTool !important; font-variant-east-asian: normal; font-variant-numeric: normal; line-height: 1; margin: 0px; padding: 0px; position: absolute; right: 5px; speak: none; top: 11px; transform: translateY(-50%);"></span><span class="text-hide" style="border: 0px; margin: 0px; padding: 0px; position: absolute; text-indent: -99999px;">selected answer correct</span></td><td class="toggled groupResponse shuffled isN styleNumber rightAnswer" colspan="1" id="1_table3_cell_c2_r1" rowspan="1" shufflehtmlindex="81" style="background-attachment: initial !important; background-clip: initial !important; background-image: initial !important; background-origin: initial !important; background-position: initial !important; background-repeat: initial !important; background-size: initial !important; border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; text-align: right; top: 0px !important; white-space: nowrap;" togglehtmlindex="44">170<span aria-hidden="true" class="icon-Right small_rd_backg" role="presentation" style="-webkit-font-smoothing: antialiased; border: 0px; font-family: AccountingTool !important; font-variant-east-asian: normal; font-variant-numeric: normal; line-height: 1; margin: 0px; padding: 0px; position: absolute; right: 5px; speak: none; top: 11px; transform: translateY(-50%);"></span><span class="text-hide" style="border: 0px; margin: 0px; padding: 0px; position: absolute; text-align: left; text-indent: -99999px;">selected answer correct</span></td><td class="toggled groupResponse shuffled isN styleNumber" colspan="1" id="1_table3_cell_c3_r1" rowspan="1" shufflehtmlindex="81" style="border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; text-align: right; top: 0px !important; white-space: nowrap;" togglehtmlindex="44"><span class="text-hide" style="border: 0px; margin: 0px; padding: 0px; position: absolute; text-align: left; text-indent: -99999px;">not attempted</span></td></tr>
<tr h="23" style="border: 0px; cursor: pointer; height: 23px; margin: 0px; padding: 0px;" table="3"><td class="serialno-text" style="border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; text-align: center; text-indent: 100px; top: 0px !important; white-space: nowrap;"></td><td id="1_table3_cell_c0_r2" style="border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; top: 0px !important; white-space: nowrap;"></td><td class="dropDownList ddPolicy GJIndent rightAnswer" colspan="1" id="1_table3_cell_c1_r2" rowspan="1" style="background-attachment: initial !important; background-clip: initial !important; background-image: initial !important; background-origin: initial !important; background-position: initial !important; background-repeat: initial !important; background-size: initial !important; border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; text-indent: 15px; top: 0px !important; white-space: nowrap;">Sales<span aria-hidden="true" class="icon-Right small_rd_backg" role="presentation" style="-webkit-font-smoothing: antialiased; border: 0px; font-family: AccountingTool !important; font-variant-east-asian: normal; font-variant-numeric: normal; line-height: 1; margin: 0px; padding: 0px; position: absolute; right: 5px; speak: none; top: 11px; transform: translateY(-50%);"></span><span class="text-hide" style="border: 0px; margin: 0px; padding: 0px; position: absolute; text-indent: -99999px;">selected answer correct</span></td><td class="toggled groupResponse isN styleNumber" colspan="1" id="1_table3_cell_c2_r2" rowspan="1" style="border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; text-align: right; top: 0px !important; white-space: nowrap;" togglehtmlindex="45"><span class="text-hide" style="border: 0px; margin: 0px; padding: 0px; position: absolute; text-align: left; text-indent: -99999px;">not attempted</span></td><td class="toggled groupResponse isN styleNumber rightAnswer" colspan="1" id="1_table3_cell_c3_r2" rowspan="1" style="background-attachment: initial !important; background-clip: initial !important; background-image: initial !important; background-origin: initial !important; background-position: initial !important; background-repeat: initial !important; background-size: initial !important; border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; text-align: right; top: 0px !important; white-space: nowrap;" togglehtmlindex="45">6,800<span aria-hidden="true" class="icon-Right small_rd_backg" role="presentation" style="-webkit-font-smoothing: antialiased; border: 0px; font-family: AccountingTool !important; font-variant-east-asian: normal; font-variant-numeric: normal; line-height: 1; margin: 0px; padding: 0px; position: absolute; right: 5px; speak: none; top: 11px; transform: translateY(-50%);"></span><span class="text-hide" style="border: 0px; margin: 0px; padding: 0px; position: absolute; text-align: left; text-indent: -99999px;">selected answer correct</span></td></tr>
<tr class="second-row" h="23" style="border: 0px; height: 23px; margin: 0px; padding: 0px;"><td style="border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; top: 0px !important; white-space: nowrap;"></td><td style="border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; top: 0px !important; white-space: nowrap;"></td><td style="border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; top: 0px !important; white-space: nowrap;"></td><td style="border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; top: 0px !important; white-space: nowrap;"></td><td style="border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; top: 0px !important; white-space: nowrap;"></td></tr>
<tr h="23" style="border: 0px; cursor: pointer; height: 23px; margin: 0px; padding: 0px;" table="4"><td class="serialno-text" style="border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; text-align: center; top: 0px !important; white-space: nowrap;">4</td><td class="styleCenter" colspan="1" id="1_table4_cell_c0_r0" rowspan="1" style="border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; text-align: center; top: 0px !important; white-space: nowrap;">Apr 12</td><td class="dropDownList ddPolicy rightAnswer" colspan="1" id="1_table4_cell_c1_r0" rowspan="1" style="background-attachment: initial !important; background-clip: initial !important; background-image: initial !important; background-origin: initial !important; background-position: initial !important; background-repeat: initial !important; background-size: initial !important; border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; top: 0px !important; white-space: nowrap;">Cost of goods sold<span aria-hidden="true" class="icon-Right small_rd_backg" role="presentation" style="-webkit-font-smoothing: antialiased; border: 0px; font-family: AccountingTool !important; font-variant-east-asian: normal; font-variant-numeric: normal; line-height: 1; margin: 0px; padding: 0px; position: absolute; right: 5px; speak: none; top: 11px; transform: translateY(-50%);"></span><span class="text-hide" style="border: 0px; margin: 0px; padding: 0px; position: absolute; text-indent: -99999px;">selected answer correct</span></td><td class="toggled groupResponse isN styleNumber toggled groupResponse rightAnswer" colspan="1" id="1_table4_cell_c2_r0" rowspan="1" style="background-attachment: initial !important; background-clip: initial !important; background-image: initial !important; background-origin: initial !important; background-position: initial !important; background-repeat: initial !important; background-size: initial !important; border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; text-align: right; top: 0px !important; white-space: nowrap;" togglehtmlindex="88">4,406<span aria-hidden="true" class="icon-Right small_rd_backg" role="presentation" style="-webkit-font-smoothing: antialiased; border: 0px; font-family: AccountingTool !important; font-variant-east-asian: normal; font-variant-numeric: normal; line-height: 1; margin: 0px; padding: 0px; position: absolute; right: 5px; speak: none; top: 11px; transform: translateY(-50%);"></span><span class="text-hide" style="border: 0px; margin: 0px; padding: 0px; position: absolute; text-align: left; text-indent: -99999px;">selected answer correct</span></td><td class="toggled groupResponse isN toggled groupResponse styleNumber" colspan="1" id="1_table4_cell_c3_r0" rowspan="1" style="border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; text-align: right; top: 0px !important; white-space: nowrap;" togglehtmlindex="88"><span class="text-hide" style="border: 0px; margin: 0px; padding: 0px; position: absolute; text-align: left; text-indent: -99999px;">not attempted</span></td></tr>
<tr h="23" style="border: 0px; cursor: pointer; height: 23px; margin: 0px; padding: 0px;" table="4"><td class="serialno-text" style="border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; text-align: center; text-indent: 100px; top: 0px !important; white-space: nowrap;"></td><td id="1_table4_cell_c0_r1" style="border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; top: 0px !important; white-space: nowrap;"></td><td class="dropDownList ddPolicy GJIndent rightAnswer" colspan="1" id="1_table4_cell_c1_r1" rowspan="1" style="background-attachment: initial !important; background-clip: initial !important; background-image: initial !important; background-origin: initial !important; background-position: initial !important; background-repeat: initial !important; background-size: initial !important; border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; text-indent: 15px; top: 0px !important; white-space: nowrap;">Merchandise inventory<span aria-hidden="true" class="icon-Right small_rd_backg" role="presentation" style="-webkit-font-smoothing: antialiased; border: 0px; font-family: AccountingTool !important; font-variant-east-asian: normal; font-variant-numeric: normal; line-height: 1; margin: 0px; padding: 0px; position: absolute; right: 5px; speak: none; top: 11px; transform: translateY(-50%);"></span><span class="text-hide" style="border: 0px; margin: 0px; padding: 0px; position: absolute; text-indent: -99999px;">selected answer correct</span></td><td class="toggled groupResponse isN styleNumber" colspan="1" id="1_table4_cell_c2_r1" rowspan="1" style="border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; text-align: right; top: 0px !important; white-space: nowrap;" togglehtmlindex="51"><span class="text-hide" style="border: 0px; margin: 0px; padding: 0px; position: absolute; text-align: left; text-indent: -99999px;">not attempted</span></td><td class="toggled groupResponse isN styleNumber rightAnswer" colspan="1" id="1_table4_cell_c3_r1" rowspan="1" style="background-attachment: initial !important; background-clip: initial !important; background-image: initial !important; background-origin: initial !important; background-position: initial !important; background-repeat: initial !important; background-size: initial !important; border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; text-align: right; top: 0px !important; white-space: nowrap;" togglehtmlindex="51">4,406<span aria-hidden="true" class="icon-Right small_rd_backg" role="presentation" style="-webkit-font-smoothing: antialiased; border: 0px; font-family: AccountingTool !important; font-variant-east-asian: normal; font-variant-numeric: normal; line-height: 1; margin: 0px; padding: 0px; position: absolute; right: 5px; speak: none; top: 11px; transform: translateY(-50%);"></span><span class="text-hide" style="border: 0px; margin: 0px; padding: 0px; position: absolute; text-align: left; text-indent: -99999px;">selected answer correct</span></td></tr>
</tbody></table>
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<span style="background-color: #f3f3f3; color: #100000; font-family: "arial"; font-size: 30px;">3.</span></div>
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Z-Mart uses the perpetual inventory system and allows customers to use the Z-Mart store credit card in charging purchases. Z-Mart assesses a per-month interest fee for any unpaid balance on its store credit card at each month-end.<br /> </div>
<table border="0" cellpadding="0" cellspacing="0" style="color: #252525; font-family: monospace; font-size: inherit; font-stretch: inherit; font-variant-east-asian: inherit; font-variant-numeric: inherit; line-height: inherit; margin: 0px; padding: 0px;"><tbody style="font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px;">
<tr style="font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px;"><td style="font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px; text-align: right; vertical-align: top;">Apr.</td><td style="font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px;"> </td><td style="font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px; text-align: right; vertical-align: top;">30</td><td style="font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px;"> </td><td style="font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px; vertical-align: top;">Z-Mart sold merchandise for $1,300 (that had cost $800) and accepted the customer’s Z-Mart store credit card.</td></tr>
<tr style="font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px;"><td style="font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px; text-align: right; vertical-align: top;">May</td><td style="font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px;"> </td><td style="font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px; text-align: right; vertical-align: top;">31</td><td style="font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px;"> </td><td style="font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px; vertical-align: top;">Z-Mart recorded $7 of interest earned from its store credit card as of this month-end.</td></tr>
</tbody></table>
<div style="border: 0px; font-family: proxima-nova-soft, sans-serif; font-stretch: inherit; font-variant-east-asian: inherit; font-variant-numeric: inherit; line-height: inherit; padding: 0px;">
Prepare journal entries to record the above selected credit card transactions of Z-Mart.</div>
<table class="review" id="holisticTable" style="border-bottom-color: initial; border-bottom-style: initial; border-image: initial; border-left-color: rgb(119, 119, 119); border-left-style: solid; border-right-color: initial; border-right-style: initial; border-spacing: 0px; border-top-color: rgb(119, 119, 119) !important; border-top-style: solid !important; border-width: 1px 0px 0px 1px; color: black; font-family: Verdana; font-size: 13px; font-stretch: inherit; font-variant-east-asian: inherit; font-variant-numeric: inherit; height: 211px; line-height: inherit; margin: -1px 0px 0px; padding: 0px; table-layout: fixed; width: 776px;" summary="Below is listing of entries that have been entered for this requirements." tabindex="0"><colgroup><col class="acol" style="width: 40px;" width="40"></col><col style="width: 85px;" width="85"></col><col style="width: 305px;" width="305"></col><col style="width: 75px;" width="75"></col><col style="width: 75px;" width="75"></col></colgroup><tbody style="border: 0px; margin: 0px; padding: 0px;">
<tr h="26px" style="border: 0px; height: 26px; margin: 0px; padding: 0px;"><th class="styleCenter styleBold serial-no" style="background-color: #79ade5; border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; margin: 0px; overflow: hidden; padding: 0px 3px; text-align: center; width: 84px;">No</th><th class="styleCenter styleBold" style="background-color: #79ade5; border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; margin: 0px; overflow: hidden; padding: 0px 3px; text-align: center; width: auto;">Date</th><th class="styleCenter styleBold" style="background-color: #79ade5; border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; margin: 0px; overflow: hidden; padding: 0px 3px; text-align: center; width: auto;">General Journal</th><th class="styleCenter styleBold" style="background-color: #79ade5; border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; margin: 0px; overflow: hidden; padding: 0px 3px; text-align: center; width: auto;">Debit</th><th class="styleCenter styleBold" style="background-color: #79ade5; border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; margin: 0px; overflow: hidden; padding: 0px 3px; text-align: center; width: auto;">Credit</th></tr>
<tr h="23" style="border: 0px; cursor: pointer; height: 23px; margin: 0px; padding: 0px;" table="1"><td class="serialno-text" style="border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; text-align: center; top: 0px !important; white-space: nowrap;">1</td><td class="styleCenter" colspan="1" id="1_table1_cell_c0_r0" rowspan="1" style="border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; text-align: center; top: 0px !important; white-space: nowrap;">Apr 30</td><td class="dropDownList ddPolicy rightAnswer" colspan="1" id="1_table1_cell_c1_r0" rowspan="1" style="background-attachment: initial !important; background-clip: initial !important; background-image: initial !important; background-origin: initial !important; background-position: initial !important; background-repeat: initial !important; background-size: initial !important; border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; top: 0px !important; white-space: nowrap;">Accounts receivable<span aria-hidden="true" class="icon-Right small_rd_backg" role="presentation" style="-webkit-font-smoothing: antialiased; border: 0px; font-family: AccountingTool !important; font-variant-east-asian: normal; font-variant-numeric: normal; line-height: 1; margin: 0px; padding: 0px; position: absolute; right: 5px; speak: none; top: 11px; transform: translateY(-50%);"></span><span class="text-hide" style="border: 0px; margin: 0px; padding: 0px; position: absolute; text-indent: -99999px;">selected answer correct</span></td><td class="toggled groupResponse isN styleNumber rightAnswer" colspan="1" id="1_table1_cell_c2_r0" rowspan="1" style="background-attachment: initial !important; background-clip: initial !important; background-image: initial !important; background-origin: initial !important; background-position: initial !important; background-repeat: initial !important; background-size: initial !important; border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; text-align: right; top: 0px !important; white-space: nowrap;" togglehtmlindex="7">1,300<span aria-hidden="true" class="icon-Right small_rd_backg" role="presentation" style="-webkit-font-smoothing: antialiased; border: 0px; font-family: AccountingTool !important; font-variant-east-asian: normal; font-variant-numeric: normal; line-height: 1; margin: 0px; padding: 0px; position: absolute; right: 5px; speak: none; top: 11px; transform: translateY(-50%);"></span><span class="text-hide" style="border: 0px; margin: 0px; padding: 0px; position: absolute; text-align: left; text-indent: -99999px;">selected answer correct</span></td><td class="toggled groupResponse isN styleNumber" colspan="1" id="1_table1_cell_c3_r0" rowspan="1" style="border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; text-align: right; top: 0px !important; white-space: nowrap;" togglehtmlindex="7"><span class="text-hide" style="border: 0px; margin: 0px; padding: 0px; position: absolute; text-align: left; text-indent: -99999px;">not attempted</span></td></tr>
<tr h="23" style="border: 0px; cursor: pointer; height: 23px; margin: 0px; padding: 0px;" table="1"><td class="serialno-text" style="border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; text-align: center; text-indent: 100px; top: 0px !important; white-space: nowrap;"></td><td id="1_table1_cell_c0_r1" style="border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; top: 0px !important; white-space: nowrap;"></td><td class="dropDownList ddPolicy GJIndent rightAnswer" colspan="1" id="1_table1_cell_c1_r1" rowspan="1" style="background-attachment: initial !important; background-clip: initial !important; background-image: initial !important; background-origin: initial !important; background-position: initial !important; background-repeat: initial !important; background-size: initial !important; border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; text-indent: 15px; top: 0px !important; white-space: nowrap;">Sales<span aria-hidden="true" class="icon-Right small_rd_backg" role="presentation" style="-webkit-font-smoothing: antialiased; border: 0px; font-family: AccountingTool !important; font-variant-east-asian: normal; font-variant-numeric: normal; line-height: 1; margin: 0px; padding: 0px; position: absolute; right: 5px; speak: none; top: 11px; transform: translateY(-50%);"></span><span class="text-hide" style="border: 0px; margin: 0px; padding: 0px; position: absolute; text-indent: -99999px;">selected answer correct</span></td><td class="toggled groupResponse isN styleNumber" colspan="1" id="1_table1_cell_c2_r1" rowspan="1" style="border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; text-align: right; top: 0px !important; white-space: nowrap;" togglehtmlindex="8"><span class="text-hide" style="border: 0px; margin: 0px; padding: 0px; position: absolute; text-align: left; text-indent: -99999px;">not attempted</span></td><td class="toggled groupResponse isN styleNumber rightAnswer" colspan="1" id="1_table1_cell_c3_r1" rowspan="1" style="background-attachment: initial !important; background-clip: initial !important; background-image: initial !important; background-origin: initial !important; background-position: initial !important; background-repeat: initial !important; background-size: initial !important; border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; text-align: right; top: 0px !important; white-space: nowrap;" togglehtmlindex="8">1,300<span aria-hidden="true" class="icon-Right small_rd_backg" role="presentation" style="-webkit-font-smoothing: antialiased; border: 0px; font-family: AccountingTool !important; font-variant-east-asian: normal; font-variant-numeric: normal; line-height: 1; margin: 0px; padding: 0px; position: absolute; right: 5px; speak: none; top: 11px; transform: translateY(-50%);"></span><span class="text-hide" style="border: 0px; margin: 0px; padding: 0px; position: absolute; text-align: left; text-indent: -99999px;">selected answer correct</span></td></tr>
<tr class="second-row" h="23" style="border: 0px; height: 23px; margin: 0px; padding: 0px;"><td style="border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; top: 0px !important; white-space: nowrap;"></td><td style="border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; top: 0px !important; white-space: nowrap;"></td><td style="border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; top: 0px !important; white-space: nowrap;"></td><td style="border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; top: 0px !important; white-space: nowrap;"></td><td style="border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; top: 0px !important; white-space: nowrap;"></td></tr>
<tr h="23" style="border: 0px; cursor: pointer; height: 23px; margin: 0px; padding: 0px;" table="2"><td class="serialno-text" style="border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; text-align: center; top: 0px !important; white-space: nowrap;">2</td><td class="styleCenter" colspan="1" id="1_table2_cell_c0_r0" rowspan="1" style="border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; text-align: center; top: 0px !important; white-space: nowrap;">Apr 30</td><td class="dropDownList ddPolicy rightAnswer" colspan="1" id="1_table2_cell_c1_r0" rowspan="1" style="background-attachment: initial !important; background-clip: initial !important; background-image: initial !important; background-origin: initial !important; background-position: initial !important; background-repeat: initial !important; background-size: initial !important; border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; top: 0px !important; white-space: nowrap;">Cost of goods sold<span aria-hidden="true" class="icon-Right small_rd_backg" role="presentation" style="-webkit-font-smoothing: antialiased; border: 0px; font-family: AccountingTool !important; font-variant-east-asian: normal; font-variant-numeric: normal; line-height: 1; margin: 0px; padding: 0px; position: absolute; right: 5px; speak: none; top: 11px; transform: translateY(-50%);"></span><span class="text-hide" style="border: 0px; margin: 0px; padding: 0px; position: absolute; text-indent: -99999px;">selected answer correct</span></td><td class="toggled groupResponse isN styleNumber rightAnswer" colspan="1" id="1_table2_cell_c2_r0" rowspan="1" style="background-attachment: initial !important; background-clip: initial !important; background-image: initial !important; background-origin: initial !important; background-position: initial !important; background-repeat: initial !important; background-size: initial !important; border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; text-align: right; top: 0px !important; white-space: nowrap;" togglehtmlindex="13">800<span aria-hidden="true" class="icon-Right small_rd_backg" role="presentation" style="-webkit-font-smoothing: antialiased; border: 0px; font-family: AccountingTool !important; font-variant-east-asian: normal; font-variant-numeric: normal; line-height: 1; margin: 0px; padding: 0px; position: absolute; right: 5px; speak: none; top: 11px; transform: translateY(-50%);"></span><span class="text-hide" style="border: 0px; margin: 0px; padding: 0px; position: absolute; text-align: left; text-indent: -99999px;">selected answer correct</span></td><td class="toggled groupResponse isN styleNumber" colspan="1" id="1_table2_cell_c3_r0" rowspan="1" style="border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; text-align: right; top: 0px !important; white-space: nowrap;" togglehtmlindex="13"><span class="text-hide" style="border: 0px; margin: 0px; padding: 0px; position: absolute; text-align: left; text-indent: -99999px;">not attempted</span></td></tr>
<tr h="23" style="border: 0px; cursor: pointer; height: 23px; margin: 0px; padding: 0px;" table="2"><td class="serialno-text" style="border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; text-align: center; text-indent: 100px; top: 0px !important; white-space: nowrap;"></td><td id="1_table2_cell_c0_r1" style="border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; top: 0px !important; white-space: nowrap;"></td><td class="dropDownList ddPolicy GJIndent rightAnswer" colspan="1" id="1_table2_cell_c1_r1" rowspan="1" style="background-attachment: initial !important; background-clip: initial !important; background-image: initial !important; background-origin: initial !important; background-position: initial !important; background-repeat: initial !important; background-size: initial !important; border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; text-indent: 15px; top: 0px !important; white-space: nowrap;">Merchandise inventory<span aria-hidden="true" class="icon-Right small_rd_backg" role="presentation" style="-webkit-font-smoothing: antialiased; border: 0px; font-family: AccountingTool !important; font-variant-east-asian: normal; font-variant-numeric: normal; line-height: 1; margin: 0px; padding: 0px; position: absolute; right: 5px; speak: none; top: 11px; transform: translateY(-50%);"></span><span class="text-hide" style="border: 0px; margin: 0px; padding: 0px; position: absolute; text-indent: -99999px;">selected answer correct</span></td><td class="toggled groupResponse isN styleNumber" colspan="1" id="1_table2_cell_c2_r1" rowspan="1" style="border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; text-align: right; top: 0px !important; white-space: nowrap;" togglehtmlindex="14"><span class="text-hide" style="border: 0px; margin: 0px; padding: 0px; position: absolute; text-align: left; text-indent: -99999px;">not attempted</span></td><td class="toggled groupResponse isN styleNumber rightAnswer" colspan="1" id="1_table2_cell_c3_r1" rowspan="1" style="background-attachment: initial !important; background-clip: initial !important; background-image: initial !important; background-origin: initial !important; background-position: initial !important; background-repeat: initial !important; background-size: initial !important; border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; text-align: right; top: 0px !important; white-space: nowrap;" togglehtmlindex="14">800<span aria-hidden="true" class="icon-Right small_rd_backg" role="presentation" style="-webkit-font-smoothing: antialiased; border: 0px; font-family: AccountingTool !important; font-variant-east-asian: normal; font-variant-numeric: normal; line-height: 1; margin: 0px; padding: 0px; position: absolute; right: 5px; speak: none; top: 11px; transform: translateY(-50%);"></span><span class="text-hide" style="border: 0px; margin: 0px; padding: 0px; position: absolute; text-align: left; text-indent: -99999px;">selected answer correct</span></td></tr>
<tr class="second-row" h="23" style="border: 0px; height: 23px; margin: 0px; padding: 0px;"><td style="border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; top: 0px !important; white-space: nowrap;"></td><td style="border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; top: 0px !important; white-space: nowrap;"></td><td style="border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; top: 0px !important; white-space: nowrap;"></td><td style="border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; top: 0px !important; white-space: nowrap;"></td><td style="border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; top: 0px !important; white-space: nowrap;"></td></tr>
<tr h="23" style="border: 0px; cursor: pointer; height: 23px; margin: 0px; padding: 0px;" table="3"><td class="serialno-text" style="border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; text-align: center; top: 0px !important; white-space: nowrap;">3</td><td class="styleCenter" colspan="1" id="1_table3_cell_c0_r0" rowspan="1" style="border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; text-align: center; top: 0px !important; white-space: nowrap;">May 31</td><td class="dropDownList ddPolicy rightAnswer" colspan="1" id="1_table3_cell_c1_r0" rowspan="1" style="background-attachment: initial !important; background-clip: initial !important; background-image: initial !important; background-origin: initial !important; background-position: initial !important; background-repeat: initial !important; background-size: initial !important; border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; top: 0px !important; white-space: nowrap;">Accounts receivable<span aria-hidden="true" class="icon-Right small_rd_backg" role="presentation" style="-webkit-font-smoothing: antialiased; border: 0px; font-family: AccountingTool !important; font-variant-east-asian: normal; font-variant-numeric: normal; line-height: 1; margin: 0px; padding: 0px; position: absolute; right: 5px; speak: none; top: 11px; transform: translateY(-50%);"></span><span class="text-hide" style="border: 0px; margin: 0px; padding: 0px; position: absolute; text-indent: -99999px;">selected answer correct</span></td><td class="toggled groupResponse isN toggled groupResponse toggled groupResponse toggled groupResponse toggled groupResponse toggled groupResponse toggled groupResponse toggled groupResponse styleNumber toggled groupResponse rightAnswer" colspan="1" id="1_table3_cell_c2_r0" rowspan="1" style="background-attachment: initial !important; background-clip: initial !important; background-image: initial !important; background-origin: initial !important; background-position: initial !important; background-repeat: initial !important; background-size: initial !important; border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; text-align: right; top: 0px !important; white-space: nowrap;" togglehtmlindex="47">7<span aria-hidden="true" class="icon-Right small_rd_backg" role="presentation" style="-webkit-font-smoothing: antialiased; border: 0px; font-family: AccountingTool !important; font-variant-east-asian: normal; font-variant-numeric: normal; line-height: 1; margin: 0px; padding: 0px; position: absolute; right: 5px; speak: none; top: 11px; transform: translateY(-50%);"></span><span class="text-hide" style="border: 0px; margin: 0px; padding: 0px; position: absolute; text-align: left; text-indent: -99999px;">selected answer correct</span></td><td class="toggled groupResponse isN toggled groupResponse toggled groupResponse toggled groupResponse toggled groupResponse toggled groupResponse toggled groupResponse toggled groupResponse toggled groupResponse styleNumber" colspan="1" id="1_table3_cell_c3_r0" rowspan="1" style="border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; text-align: right; top: 0px !important; white-space: nowrap;" togglehtmlindex="47"><span class="text-hide" style="border: 0px; margin: 0px; padding: 0px; position: absolute; text-align: left; text-indent: -99999px;">not attempted</span></td></tr>
<tr h="23" style="border: 0px; cursor: pointer; height: 23px; margin: 0px; padding: 0px;" table="3"><td class="serialno-text" style="border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; text-align: center; text-indent: 100px; top: 0px !important; white-space: nowrap;"></td><td id="1_table3_cell_c0_r1" style="border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; top: 0px !important; white-space: nowrap;"></td><td class="dropDownList ddPolicy GJIndent rightAnswer" colspan="1" id="1_table3_cell_c1_r1" rowspan="1" style="background-attachment: initial !important; background-clip: initial !important; background-image: initial !important; background-origin: initial !important; background-position: initial !important; background-repeat: initial !important; background-size: initial !important; border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; text-indent: 15px; top: 0px !important; white-space: nowrap;">Interest revenue<span aria-hidden="true" class="icon-Right small_rd_backg" role="presentation" style="-webkit-font-smoothing: antialiased; border: 0px; font-family: AccountingTool !important; font-variant-east-asian: normal; font-variant-numeric: normal; line-height: 1; margin: 0px; padding: 0px; position: absolute; right: 5px; speak: none; top: 11px; transform: translateY(-50%);"></span><span class="text-hide" style="border: 0px; margin: 0px; padding: 0px; position: absolute; text-indent: -99999px;">selected answer correct</span></td><td class="toggled groupResponse isN styleNumber" colspan="1" id="1_table3_cell_c2_r1" rowspan="1" style="border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; text-align: right; top: 0px !important; white-space: nowrap;" togglehtmlindex="20"><span class="text-hide" style="border: 0px; margin: 0px; padding: 0px; position: absolute; text-align: left; text-indent: -99999px;">not attempted</span></td><td class="toggled groupResponse isN styleNumber rightAnswer" colspan="1" id="1_table3_cell_c3_r1" rowspan="1" style="background-attachment: initial !important; background-clip: initial !important; background-image: initial !important; background-origin: initial !important; background-position: initial !important; background-repeat: initial !important; background-size: initial !important; border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; text-align: right; top: 0px !important; white-space: nowrap;" togglehtmlindex="20">7<span aria-hidden="true" class="icon-Right small_rd_backg" role="presentation" style="-webkit-font-smoothing: antialiased; border: 0px; font-family: AccountingTool !important; font-variant-east-asian: normal; font-variant-numeric: normal; line-height: 1; margin: 0px; padding: 0px; position: absolute; right: 5px; speak: none; top: 11px; transform: translateY(-50%);"></span><span class="text-hide" style="border: 0px; margin: 0px; padding: 0px; position: absolute; text-align: left; text-indent: -99999px;">selected answer correct</span></td></tr>
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<span style="background-color: #f3f3f3; color: #100000; font-family: "arial"; font-size: 30px;">4.</span><br />
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<span style="font-family: proxima-nova-soft, sans-serif;">Solstice Company determines on October 1 that it cannot collect $54,000 of its accounts receivable from its customer P. Moore. Apply the direct write-off method to record this loss as of October 1.</span><br />
<table class="review" id="holisticTable" style="border-bottom-color: initial; border-bottom-style: initial; border-image: initial; border-left-color: rgb(119, 119, 119); border-left-style: solid; border-right-color: initial; border-right-style: initial; border-spacing: 0px; border-top-color: rgb(119, 119, 119) !important; border-top-style: solid !important; border-width: 1px 0px 0px 1px; color: black; font-family: Verdana; font-size: 13px; font-stretch: inherit; font-variant-east-asian: inherit; font-variant-numeric: inherit; height: 73px; line-height: inherit; margin: -1px 0px 0px; padding: 0px; table-layout: fixed; width: 776px;" summary="Below is listing of entries that have been entered for this requirements." tabindex="0"><colgroup><col class="acol" style="width: 40px;" width="40"></col><col style="width: 85px;" width="85"></col><col style="width: 305px;" width="305"></col><col style="width: 75px;" width="75"></col><col style="width: 75px;" width="75"></col></colgroup><tbody style="border: 0px; margin: 0px; padding: 0px;">
<tr h="26px" style="border: 0px; height: 26px; margin: 0px; padding: 0px;"><th class="styleCenter styleBold serial-no" style="background-color: #79ade5; border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; margin: 0px; overflow: hidden; padding: 0px 3px; text-align: center; width: 84px;">No</th><th class="styleCenter styleBold" style="background-color: #79ade5; border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; margin: 0px; overflow: hidden; padding: 0px 3px; text-align: center; width: auto;">Date</th><th class="styleCenter styleBold" style="background-color: #79ade5; border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; margin: 0px; overflow: hidden; padding: 0px 3px; text-align: center; width: auto;">General Journal</th><th class="styleCenter styleBold" style="background-color: #79ade5; border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; margin: 0px; overflow: hidden; padding: 0px 3px; text-align: center; width: auto;">Debit</th><th class="styleCenter styleBold" style="background-color: #79ade5; border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; margin: 0px; overflow: hidden; padding: 0px 3px; text-align: center; width: auto;">Credit</th></tr>
<tr h="23" style="border: 0px; cursor: pointer; height: 23px; margin: 0px; padding: 0px;" table="1"><td class="serialno-text" style="border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; text-align: center; top: 0px !important; white-space: nowrap;">1</td><td class="styleCenter" colspan="1" id="1_table1_cell_c0_r0" rowspan="1" style="border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; text-align: center; top: 0px !important; white-space: nowrap;">Oct 01</td><td class="dropDownList ddPolicy rightAnswer" colspan="1" id="1_table1_cell_c1_r0" rowspan="1" style="background-attachment: initial !important; background-clip: initial !important; background-image: initial !important; background-origin: initial !important; background-position: initial !important; background-repeat: initial !important; background-size: initial !important; border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; top: 0px !important; white-space: nowrap;">Bad debts expense<span aria-hidden="true" class="icon-Right small_rd_backg" role="presentation" style="-webkit-font-smoothing: antialiased; border: 0px; font-family: AccountingTool !important; font-variant-east-asian: normal; font-variant-numeric: normal; line-height: 1; margin: 0px; padding: 0px; position: absolute; right: 5px; speak: none; top: 11px; transform: translateY(-50%);"></span><span class="text-hide" style="border: 0px; margin: 0px; padding: 0px; position: absolute; text-indent: -99999px;">selected answer correct</span></td><td class="toggled groupResponse isN toggled groupResponse styleNumber toggled groupResponse rightAnswer" colspan="1" id="1_table1_cell_c2_r0" rowspan="1" style="background-attachment: initial !important; background-clip: initial !important; background-image: initial !important; background-origin: initial !important; background-position: initial !important; background-repeat: initial !important; background-size: initial !important; border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; text-align: right; top: 0px !important; white-space: nowrap;" togglehtmlindex="26">54,000<span aria-hidden="true" class="icon-Right small_rd_backg" role="presentation" style="-webkit-font-smoothing: antialiased; border: 0px; font-family: AccountingTool !important; font-variant-east-asian: normal; font-variant-numeric: normal; line-height: 1; margin: 0px; padding: 0px; position: absolute; right: 5px; speak: none; top: 11px; transform: translateY(-50%);"></span><span class="text-hide" style="border: 0px; margin: 0px; padding: 0px; position: absolute; text-align: left; text-indent: -99999px;">selected answer correct</span></td><td class="toggled groupResponse isN toggled groupResponse toggled groupResponse styleNumber" colspan="1" id="1_table1_cell_c3_r0" rowspan="1" style="border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; text-align: right; top: 0px !important; white-space: nowrap;" togglehtmlindex="26"><span class="text-hide" style="border: 0px; margin: 0px; padding: 0px; position: absolute; text-align: left; text-indent: -99999px;">not attempted</span></td></tr>
<tr h="23" style="border: 0px; cursor: pointer; height: 23px; margin: 0px; padding: 0px;" table="1"><td class="serialno-text" style="border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; text-align: center; text-indent: 100px; top: 0px !important; white-space: nowrap;"></td><td id="1_table1_cell_c0_r1" style="border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; top: 0px !important; white-space: nowrap;"></td><td class="dropDownList ddPolicydropDownList ddPolicy GJIndent rightAnswer" colspan="1" id="1_table1_cell_c1_r1" rowspan="1" style="background-attachment: initial !important; background-clip: initial !important; background-image: initial !important; background-origin: initial !important; background-position: initial !important; background-repeat: initial !important; background-size: initial !important; border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; text-indent: 15px; top: 0px !important; white-space: nowrap;">Accounts receivable—P. Moore<span aria-hidden="true" class="icon-Right small_rd_backg" role="presentation" style="-webkit-font-smoothing: antialiased; border: 0px; font-family: AccountingTool !important; font-variant-east-asian: normal; font-variant-numeric: normal; line-height: 1; margin: 0px; padding: 0px; position: absolute; right: 5px; speak: none; top: 11px; transform: translateY(-50%);"></span><span class="text-hide" style="border: 0px; margin: 0px; padding: 0px; position: absolute; text-indent: -99999px;">selected answer correct</span></td><td class="toggled groupResponse isN styleNumber" colspan="1" id="1_table1_cell_c2_r1" rowspan="1" style="border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; text-align: right; top: 0px !important; white-space: nowrap;" togglehtmlindex="7"><span class="text-hide" style="border: 0px; margin: 0px; padding: 0px; position: absolute; text-align: left; text-indent: -99999px;">not attempted</span></td><td class="toggled groupResponse isN styleNumber rightAnswer" colspan="1" id="1_table1_cell_c3_r1" rowspan="1" style="background-attachment: initial !important; background-clip: initial !important; background-image: initial !important; background-origin: initial !important; background-position: initial !important; background-repeat: initial !important; background-size: initial !important; border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; text-align: right; top: 0px !important; white-space: nowrap;" togglehtmlindex="7">54,000<span aria-hidden="true" class="icon-Right small_rd_backg" role="presentation" style="-webkit-font-smoothing: antialiased; border: 0px; font-family: AccountingTool !important; font-variant-east-asian: normal; font-variant-numeric: normal; line-height: 1; margin: 0px; padding: 0px; position: absolute; right: 5px; speak: none; top: 11px; transform: translateY(-50%);"></span><span class="text-hide" style="border: 0px; margin: 0px; padding: 0px; position: absolute; text-align: left; text-indent: -99999px;">selected answer correct</span></td></tr>
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<span style="background-color: #f3f3f3; color: #100000; font-family: "arial"; font-size: 30px;">5.</span><br />
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<span style="font-family: proxima-nova-soft, sans-serif;">Solstice Company, which uses the direct write-off method, determines on October 1 that it cannot collect $69,000 of its accounts receivable from its customer P. Moore. On October 30, P. Moore unexpectedly paid his account in full to Solstice company.</span><br style="font-family: proxima-nova-soft, sans-serif;" /><span style="font-family: proxima-nova-soft, sans-serif;"> </span><br style="font-family: proxima-nova-soft, sans-serif;" /><span style="font-family: proxima-nova-soft, sans-serif;">Record Solstice's entries to reflect recovery of this bad debt.</span><br />
<table class="review" id="holisticTable" style="border-bottom-color: initial; border-bottom-style: initial; border-image: initial; border-left-color: rgb(119, 119, 119); border-left-style: solid; border-right-color: initial; border-right-style: initial; border-spacing: 0px; border-top-color: rgb(119, 119, 119) !important; border-top-style: solid !important; border-width: 1px 0px 0px 1px; color: black; font-family: Verdana; font-size: 13px; font-stretch: inherit; font-variant-east-asian: inherit; font-variant-numeric: inherit; height: 142px; line-height: inherit; margin: -1px 0px 0px; padding: 0px; table-layout: fixed; width: 776px;" summary="Below is listing of entries that have been entered for this requirements." tabindex="0"><colgroup><col class="acol" style="width: 40px;" width="40"></col><col style="width: 85px;" width="85"></col><col style="width: 305px;" width="305"></col><col style="width: 75px;" width="75"></col><col style="width: 75px;" width="75"></col></colgroup><tbody style="border: 0px; margin: 0px; padding: 0px;">
<tr h="26px" style="border: 0px; height: 26px; margin: 0px; padding: 0px;"><th class="styleCenter styleBold serial-no" style="background-color: #79ade5; border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; margin: 0px; overflow: hidden; padding: 0px 3px; text-align: center; width: 84px;">No</th><th class="styleCenter styleBold" style="background-color: #79ade5; border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; margin: 0px; overflow: hidden; padding: 0px 3px; text-align: center; width: auto;">Date</th><th class="styleCenter styleBold" style="background-color: #79ade5; border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; margin: 0px; overflow: hidden; padding: 0px 3px; text-align: center; width: auto;">General Journal</th><th class="styleCenter styleBold" style="background-color: #79ade5; border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; margin: 0px; overflow: hidden; padding: 0px 3px; text-align: center; width: auto;">Debit</th><th class="styleCenter styleBold" style="background-color: #79ade5; border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; margin: 0px; overflow: hidden; padding: 0px 3px; text-align: center; width: auto;">Credit</th></tr>
<tr h="23" style="border: 0px; cursor: pointer; height: 23px; margin: 0px; padding: 0px;" table="1"><td class="serialno-text" style="border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; text-align: center; top: 0px !important; white-space: nowrap;">1</td><td class="styleCenter" colspan="1" id="1_table1_cell_c0_r0" rowspan="1" style="border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; text-align: center; top: 0px !important; white-space: nowrap;">Oct 30</td><td class="dropDownList ddPolicydropDownList ddPolicy rightAnswer" colspan="1" id="1_table1_cell_c1_r0" rowspan="1" style="background-attachment: initial !important; background-clip: initial !important; background-image: initial !important; background-origin: initial !important; background-position: initial !important; background-repeat: initial !important; background-size: initial !important; border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; top: 0px !important; white-space: nowrap;">Accounts receivable—P. Moore<span aria-hidden="true" class="icon-Right small_rd_backg" role="presentation" style="-webkit-font-smoothing: antialiased; border: 0px; font-family: AccountingTool !important; font-variant-east-asian: normal; font-variant-numeric: normal; line-height: 1; margin: 0px; padding: 0px; position: absolute; right: 5px; speak: none; top: 11px; transform: translateY(-50%);"></span><span class="text-hide" style="border: 0px; margin: 0px; padding: 0px; position: absolute; text-indent: -99999px;">selected answer correct</span></td><td class="toggled groupResponse isN toggled groupResponse styleNumber rightAnswer" colspan="1" id="1_table1_cell_c2_r0" rowspan="1" style="background-attachment: initial !important; background-clip: initial !important; background-image: initial !important; background-origin: initial !important; background-position: initial !important; background-repeat: initial !important; background-size: initial !important; border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; text-align: right; top: 0px !important; white-space: nowrap;" togglehtmlindex="42">69,000<span aria-hidden="true" class="icon-Right small_rd_backg" role="presentation" style="-webkit-font-smoothing: antialiased; border: 0px; font-family: AccountingTool !important; font-variant-east-asian: normal; font-variant-numeric: normal; line-height: 1; margin: 0px; padding: 0px; position: absolute; right: 5px; speak: none; top: 11px; transform: translateY(-50%);"></span><span class="text-hide" style="border: 0px; margin: 0px; padding: 0px; position: absolute; text-align: left; text-indent: -99999px;">selected answer correct</span></td><td class="toggled groupResponse isN toggled groupResponse styleNumber" colspan="1" id="1_table1_cell_c3_r0" rowspan="1" style="border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; text-align: right; top: 0px !important; white-space: nowrap;" togglehtmlindex="42"><span class="text-hide" style="border: 0px; margin: 0px; padding: 0px; position: absolute; text-align: left; text-indent: -99999px;">not attempted</span></td></tr>
<tr h="23" style="border: 0px; cursor: pointer; height: 23px; margin: 0px; padding: 0px;" table="1"><td class="serialno-text" style="border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; text-align: center; text-indent: 100px; top: 0px !important; white-space: nowrap;"></td><td id="1_table1_cell_c0_r1" style="border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; top: 0px !important; white-space: nowrap;"></td><td class="dropDownList ddPolicy GJIndent rightAnswer" colspan="1" id="1_table1_cell_c1_r1" rowspan="1" style="background-attachment: initial !important; background-clip: initial !important; background-image: initial !important; background-origin: initial !important; background-position: initial !important; background-repeat: initial !important; background-size: initial !important; border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; text-indent: 15px; top: 0px !important; white-space: nowrap;">Bad debts expense<span aria-hidden="true" class="icon-Right small_rd_backg" role="presentation" style="-webkit-font-smoothing: antialiased; border: 0px; font-family: AccountingTool !important; font-variant-east-asian: normal; font-variant-numeric: normal; line-height: 1; margin: 0px; padding: 0px; position: absolute; right: 5px; speak: none; top: 11px; transform: translateY(-50%);"></span><span class="text-hide" style="border: 0px; margin: 0px; padding: 0px; position: absolute; text-indent: -99999px;">selected answer correct</span></td><td class="toggled groupResponse isN styleNumber" colspan="1" id="1_table1_cell_c2_r1" rowspan="1" style="border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; text-align: right; top: 0px !important; white-space: nowrap;" togglehtmlindex="7"><span class="text-hide" style="border: 0px; margin: 0px; padding: 0px; position: absolute; text-align: left; text-indent: -99999px;">not attempted</span></td><td class="toggled groupResponse isN styleNumber rightAnswer" colspan="1" id="1_table1_cell_c3_r1" rowspan="1" style="background-attachment: initial !important; background-clip: initial !important; background-image: initial !important; background-origin: initial !important; background-position: initial !important; background-repeat: initial !important; background-size: initial !important; border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; text-align: right; top: 0px !important; white-space: nowrap;" togglehtmlindex="7">69,000<span aria-hidden="true" class="icon-Right small_rd_backg" role="presentation" style="-webkit-font-smoothing: antialiased; border: 0px; font-family: AccountingTool !important; font-variant-east-asian: normal; font-variant-numeric: normal; line-height: 1; margin: 0px; padding: 0px; position: absolute; right: 5px; speak: none; top: 11px; transform: translateY(-50%);"></span><span class="text-hide" style="border: 0px; margin: 0px; padding: 0px; position: absolute; text-align: left; text-indent: -99999px;">selected answer correct</span></td></tr>
<tr class="second-row" h="23" style="border: 0px; height: 23px; margin: 0px; padding: 0px;"><td style="border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; top: 0px !important; white-space: nowrap;"></td><td style="border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; top: 0px !important; white-space: nowrap;"></td><td style="border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; top: 0px !important; white-space: nowrap;"></td><td style="border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; top: 0px !important; white-space: nowrap;"></td><td style="border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; top: 0px !important; white-space: nowrap;"></td></tr>
<tr h="23" style="border: 0px; cursor: pointer; height: 23px; margin: 0px; padding: 0px;" table="2"><td class="serialno-text" style="border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; text-align: center; top: 0px !important; white-space: nowrap;">2</td><td class="styleCenter" colspan="1" id="1_table2_cell_c0_r0" rowspan="1" style="border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; text-align: center; top: 0px !important; white-space: nowrap;">Oct 30</td><td class="dropDownList ddPolicy rightAnswer" colspan="1" id="1_table2_cell_c1_r0" rowspan="1" style="background-attachment: initial !important; background-clip: initial !important; background-image: initial !important; background-origin: initial !important; background-position: initial !important; background-repeat: initial !important; background-size: initial !important; border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; top: 0px !important; white-space: nowrap;">Cash<span aria-hidden="true" class="icon-Right small_rd_backg" role="presentation" style="-webkit-font-smoothing: antialiased; border: 0px; font-family: AccountingTool !important; font-variant-east-asian: normal; font-variant-numeric: normal; line-height: 1; margin: 0px; padding: 0px; position: absolute; right: 5px; speak: none; top: 11px; transform: translateY(-50%);"></span><span class="text-hide" style="border: 0px; margin: 0px; padding: 0px; position: absolute; text-indent: -99999px;">selected answer correct</span></td><td class="toggled groupResponse isN styleNumber toggled groupResponse rightAnswer" colspan="1" id="1_table2_cell_c2_r0" rowspan="1" style="background-attachment: initial !important; background-clip: initial !important; background-image: initial !important; background-origin: initial !important; background-position: initial !important; background-repeat: initial !important; background-size: initial !important; border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; text-align: right; top: 0px !important; white-space: nowrap;" togglehtmlindex="45">69,000<span aria-hidden="true" class="icon-Right small_rd_backg" role="presentation" style="-webkit-font-smoothing: antialiased; border: 0px; font-family: AccountingTool !important; font-variant-east-asian: normal; font-variant-numeric: normal; line-height: 1; margin: 0px; padding: 0px; position: absolute; right: 5px; speak: none; top: 11px; transform: translateY(-50%);"></span><span class="text-hide" style="border: 0px; margin: 0px; padding: 0px; position: absolute; text-align: left; text-indent: -99999px;">selected answer correct</span></td><td class="toggled groupResponse isN toggled groupResponse styleNumber" colspan="1" id="1_table2_cell_c3_r0" rowspan="1" style="border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; text-align: right; top: 0px !important; white-space: nowrap;" togglehtmlindex="45"><span class="text-hide" style="border: 0px; margin: 0px; padding: 0px; position: absolute; text-align: left; text-indent: -99999px;">not attempted</span></td></tr>
<tr h="23" style="border: 0px; cursor: pointer; height: 23px; margin: 0px; padding: 0px;" table="2"><td class="serialno-text" style="border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; text-align: center; text-indent: 100px; top: 0px !important; white-space: nowrap;"></td><td id="1_table2_cell_c0_r1" style="border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; top: 0px !important; white-space: nowrap;"></td><td class="dropDownList dropDownList ddPolicy GJIndent rightAnswer" colspan="1" id="1_table2_cell_c1_r1" rowspan="1" style="background-attachment: initial !important; background-clip: initial !important; background-image: initial !important; background-origin: initial !important; background-position: initial !important; background-repeat: initial !important; background-size: initial !important; border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; text-indent: 15px; top: 0px !important; white-space: nowrap;">Accounts receivable—P. Moore<span aria-hidden="true" class="icon-Right small_rd_backg" role="presentation" style="-webkit-font-smoothing: antialiased; border: 0px; font-family: AccountingTool !important; font-variant-east-asian: normal; font-variant-numeric: normal; line-height: 1; margin: 0px; padding: 0px; position: absolute; right: 5px; speak: none; top: 11px; transform: translateY(-50%);"></span><span class="text-hide" style="border: 0px; margin: 0px; padding: 0px; position: absolute; text-indent: -99999px;">selected answer correct</span></td><td class="toggled groupResponse isN styleNumber" colspan="1" id="1_table2_cell_c2_r1" rowspan="1" style="border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; text-align: right; top: 0px !important; white-space: nowrap;" togglehtmlindex="19"><span class="text-hide" style="border: 0px; margin: 0px; padding: 0px; position: absolute; text-align: left; text-indent: -99999px;">not attempted</span></td><td class="toggled groupResponse isN styleNumber rightAnswer" colspan="1" id="1_table2_cell_c3_r1" rowspan="1" style="background-attachment: initial !important; background-clip: initial !important; background-image: initial !important; background-origin: initial !important; background-position: initial !important; background-repeat: initial !important; background-size: initial !important; border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; text-align: right; top: 0px !important; white-space: nowrap;" togglehtmlindex="19">69,000<span aria-hidden="true" class="icon-Right small_rd_backg" role="presentation" style="-webkit-font-smoothing: antialiased; border: 0px; font-family: AccountingTool !important; font-variant-east-asian: normal; font-variant-numeric: normal; line-height: 1; margin: 0px; padding: 0px; position: absolute; right: 5px; speak: none; top: 11px; transform: translateY(-50%);"></span><span class="text-hide" style="border: 0px; margin: 0px; padding: 0px; position: absolute; text-align: left; text-indent: -99999px;">selected answer correct</span></td></tr>
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<span style="background-color: #f3f3f3; color: #100000; font-family: "arial"; font-size: 30px;">6.</span><br />
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<span style="font-family: proxima-nova-soft, sans-serif;">Gomez Corp. uses the allowance method to account for uncollectibles. On January 31, it wrote off an $1,800 account of a customer, C. Green. On March 9, it receives a $1,300 payment from Green.</span><br style="font-family: proxima-nova-soft, sans-serif;" /><span style="font-family: proxima-nova-soft, sans-serif;"> </span><span style="font-family: proxima-nova-soft, sans-serif;">Prepare the journal entry for January 31 and March 9. Assume no additional money is expected from Green for March 9.</span><br />
<table class="review" id="holisticTable" style="border-bottom-color: initial; border-bottom-style: initial; border-image: initial; border-left-color: rgb(119, 119, 119); border-left-style: solid; border-right-color: initial; border-right-style: initial; border-spacing: 0px; border-top-color: rgb(119, 119, 119) !important; border-top-style: solid !important; border-width: 1px 0px 0px 1px; color: black; font-family: Verdana; font-size: 13px; font-stretch: inherit; font-variant-east-asian: inherit; font-variant-numeric: inherit; height: 213px; line-height: inherit; margin: -1px 0px 0px; padding: 0px; table-layout: fixed; width: 776px;" summary="Below is listing of entries that have been entered for this requirements." tabindex="0"><colgroup><col class="acol" style="width: 40px;" width="40"></col><col style="width: 85px;" width="85"></col><col style="width: 305px;" width="305"></col><col style="width: 75px;" width="75"></col><col style="width: 75px;" width="75"></col></colgroup><tbody style="border: 0px; margin: 0px; padding: 0px;">
<tr h="26px" style="border: 0px; height: 26px; margin: 0px; padding: 0px;"><th class="styleCenter styleBold serial-no" style="background-color: #79ade5; border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; margin: 0px; overflow: hidden; padding: 0px 3px; text-align: center; width: 84px;">No</th><th class="styleCenter styleBold" style="background-color: #79ade5; border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; margin: 0px; overflow: hidden; padding: 0px 3px; text-align: center; width: auto;">Date</th><th class="styleCenter styleBold" style="background-color: #79ade5; border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; margin: 0px; overflow: hidden; padding: 0px 3px; text-align: center; width: auto;">General Journal</th><th class="styleCenter styleBold" style="background-color: #79ade5; border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; margin: 0px; overflow: hidden; padding: 0px 3px; text-align: center; width: auto;">Debit</th><th class="styleCenter styleBold" style="background-color: #79ade5; border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; margin: 0px; overflow: hidden; padding: 0px 3px; text-align: center; width: auto;">Credit</th></tr>
<tr h="24" style="border: 0px; cursor: pointer; height: 24px; margin: 0px; padding: 0px;" table="1"><td class="serialno-text" style="border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; text-align: center; top: 0px !important; white-space: nowrap;">1</td><td class="styleCenter" colspan="1" id="1_table1_cell_c0_r0" rowspan="1" style="border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; text-align: center; top: 0px !important; white-space: nowrap;">Jan 31</td><td class="dropDownList ddPolicy rightAnswer" colspan="1" id="1_table1_cell_c1_r0" rowspan="1" style="background-attachment: initial !important; background-clip: initial !important; background-image: initial !important; background-origin: initial !important; background-position: initial !important; background-repeat: initial !important; background-size: initial !important; border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; top: 0px !important; white-space: nowrap;">Allowance for doubtful accounts<span aria-hidden="true" class="icon-Right small_rd_backg" role="presentation" style="-webkit-font-smoothing: antialiased; border: 0px; font-family: AccountingTool !important; font-variant-east-asian: normal; font-variant-numeric: normal; line-height: 1; margin: 0px; padding: 0px; position: absolute; right: 5px; speak: none; top: 11.5px; transform: translateY(-50%);"></span><span class="text-hide" style="border: 0px; margin: 0px; padding: 0px; position: absolute; text-indent: -99999px;">selected answer correct</span></td><td class="toggled groupResponse isN styleNumber rightAnswer" colspan="1" id="1_table1_cell_c2_r0" rowspan="1" style="background-attachment: initial !important; background-clip: initial !important; background-image: initial !important; background-origin: initial !important; background-position: initial !important; background-repeat: initial !important; background-size: initial !important; border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; text-align: right; top: 0px !important; white-space: nowrap;" togglehtmlindex="24">1,800<span aria-hidden="true" class="icon-Right small_rd_backg" role="presentation" style="-webkit-font-smoothing: antialiased; border: 0px; font-family: AccountingTool !important; font-variant-east-asian: normal; font-variant-numeric: normal; line-height: 1; margin: 0px; padding: 0px; position: absolute; right: 5px; speak: none; top: 11.5px; transform: translateY(-50%);"></span><span class="text-hide" style="border: 0px; margin: 0px; padding: 0px; position: absolute; text-align: left; text-indent: -99999px;">selected answer correct</span></td><td class="toggled groupResponse isN styleNumber" colspan="1" id="1_table1_cell_c3_r0" rowspan="1" style="border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; text-align: right; top: 0px !important; white-space: nowrap;" togglehtmlindex="24"><span class="text-hide" style="border: 0px; margin: 0px; padding: 0px; position: absolute; text-align: left; text-indent: -99999px;">not attempted</span></td></tr>
<tr h="24" style="border: 0px; cursor: pointer; height: 24px; margin: 0px; padding: 0px;" table="1"><td class="serialno-text" style="border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; text-align: center; text-indent: 100px; top: 0px !important; white-space: nowrap;"></td><td id="1_table1_cell_c0_r1" style="border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; top: 0px !important; white-space: nowrap;"></td><td class="dropDownList dropDownList dropDownList ddPolicy GJIndent rightAnswer" colspan="1" id="1_table1_cell_c1_r1" rowspan="1" style="background-attachment: initial !important; background-clip: initial !important; background-image: initial !important; background-origin: initial !important; background-position: initial !important; background-repeat: initial !important; background-size: initial !important; border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; text-indent: 15px; top: 0px !important; white-space: nowrap;">Accounts receivable—C. Green<span aria-hidden="true" class="icon-Right small_rd_backg" role="presentation" style="-webkit-font-smoothing: antialiased; border: 0px; font-family: AccountingTool !important; font-variant-east-asian: normal; font-variant-numeric: normal; line-height: 1; margin: 0px; padding: 0px; position: absolute; right: 5px; speak: none; top: 11.5px; transform: translateY(-50%);"></span><span class="text-hide" style="border: 0px; margin: 0px; padding: 0px; position: absolute; text-indent: -99999px;">selected answer correct</span></td><td class="toggled groupResponse isN styleNumber" colspan="1" id="1_table1_cell_c2_r1" rowspan="1" style="border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; text-align: right; top: 0px !important; white-space: nowrap;" togglehtmlindex="25"><span class="text-hide" style="border: 0px; margin: 0px; padding: 0px; position: absolute; text-align: left; text-indent: -99999px;">not attempted</span></td><td class="toggled groupResponse isN styleNumber rightAnswer" colspan="1" id="1_table1_cell_c3_r1" rowspan="1" style="background-attachment: initial !important; background-clip: initial !important; background-image: initial !important; background-origin: initial !important; background-position: initial !important; background-repeat: initial !important; background-size: initial !important; border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; text-align: right; top: 0px !important; white-space: nowrap;" togglehtmlindex="25">1,800<span aria-hidden="true" class="icon-Right small_rd_backg" role="presentation" style="-webkit-font-smoothing: antialiased; border: 0px; font-family: AccountingTool !important; font-variant-east-asian: normal; font-variant-numeric: normal; line-height: 1; margin: 0px; padding: 0px; position: absolute; right: 5px; speak: none; top: 11.5px; transform: translateY(-50%);"></span><span class="text-hide" style="border: 0px; margin: 0px; padding: 0px; position: absolute; text-align: left; text-indent: -99999px;">selected answer correct</span></td></tr>
<tr class="second-row" h="23" style="border: 0px; height: 23px; margin: 0px; padding: 0px;"><td style="border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; top: 0px !important; white-space: nowrap;"></td><td style="border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; top: 0px !important; white-space: nowrap;"></td><td style="border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; top: 0px !important; white-space: nowrap;"></td><td style="border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; top: 0px !important; white-space: nowrap;"></td><td style="border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; top: 0px !important; white-space: nowrap;"></td></tr>
<tr h="23" style="border: 0px; cursor: pointer; height: 23px; margin: 0px; padding: 0px;" table="2"><td class="serialno-text" style="border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; text-align: center; top: 0px !important; white-space: nowrap;">2</td><td class="styleCenter" colspan="1" id="1_table2_cell_c0_r0" rowspan="1" style="border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; text-align: center; top: 0px !important; white-space: nowrap;">Mar 09</td><td class="dropDownList ddPolicy rightAnswer" colspan="1" id="1_table2_cell_c1_r0" rowspan="1" style="background-attachment: initial !important; background-clip: initial !important; background-image: initial !important; background-origin: initial !important; background-position: initial !important; background-repeat: initial !important; background-size: initial !important; border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; top: 0px !important; white-space: nowrap;">Accounts receivable—C. Green<span aria-hidden="true" class="icon-Right small_rd_backg" role="presentation" style="-webkit-font-smoothing: antialiased; border: 0px; font-family: AccountingTool !important; font-variant-east-asian: normal; font-variant-numeric: normal; line-height: 1; margin: 0px; padding: 0px; position: absolute; right: 5px; speak: none; top: 11px; transform: translateY(-50%);"></span><span class="text-hide" style="border: 0px; margin: 0px; padding: 0px; position: absolute; text-indent: -99999px;">selected answer correct</span></td><td class="toggled groupResponse isN styleNumber rightAnswer" colspan="1" id="1_table2_cell_c2_r0" rowspan="1" style="background-attachment: initial !important; background-clip: initial !important; background-image: initial !important; background-origin: initial !important; background-position: initial !important; background-repeat: initial !important; background-size: initial !important; border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; text-align: right; top: 0px !important; white-space: nowrap;" togglehtmlindex="54">1,300<span aria-hidden="true" class="icon-Right small_rd_backg" role="presentation" style="-webkit-font-smoothing: antialiased; border: 0px; font-family: AccountingTool !important; font-variant-east-asian: normal; font-variant-numeric: normal; line-height: 1; margin: 0px; padding: 0px; position: absolute; right: 5px; speak: none; top: 11px; transform: translateY(-50%);"></span><span class="text-hide" style="border: 0px; margin: 0px; padding: 0px; position: absolute; text-align: left; text-indent: -99999px;">selected answer correct</span></td><td class="toggled groupResponse isN styleNumber" colspan="1" id="1_table2_cell_c3_r0" rowspan="1" style="border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; text-align: right; top: 0px !important; white-space: nowrap;" togglehtmlindex="54"><span class="text-hide" style="border: 0px; margin: 0px; padding: 0px; position: absolute; text-align: left; text-indent: -99999px;">not attempted</span></td></tr>
<tr h="23" style="border: 0px; cursor: pointer; height: 23px; margin: 0px; padding: 0px;" table="2"><td class="serialno-text" style="border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; text-align: center; text-indent: 100px; top: 0px !important; white-space: nowrap;"></td><td id="1_table2_cell_c0_r1" style="border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; top: 0px !important; white-space: nowrap;"></td><td class="dropDownList ddPolicy GJIndent rightAnswer" colspan="1" id="1_table2_cell_c1_r1" rowspan="1" style="background-attachment: initial !important; background-clip: initial !important; background-image: initial !important; background-origin: initial !important; background-position: initial !important; background-repeat: initial !important; background-size: initial !important; border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; text-indent: 15px; top: 0px !important; white-space: nowrap;">Allowance for doubtful accounts<span aria-hidden="true" class="icon-Right small_rd_backg" role="presentation" style="-webkit-font-smoothing: antialiased; border: 0px; font-family: AccountingTool !important; font-variant-east-asian: normal; font-variant-numeric: normal; line-height: 1; margin: 0px; padding: 0px; position: absolute; right: 5px; speak: none; top: 11px; transform: translateY(-50%);"></span><span class="text-hide" style="border: 0px; margin: 0px; padding: 0px; position: absolute; text-indent: -99999px;">selected answer correct</span></td><td class="toggled groupResponse isN styleNumber" colspan="1" id="1_table2_cell_c2_r1" rowspan="1" style="border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; text-align: right; top: 0px !important; white-space: nowrap;" togglehtmlindex="55"><span class="text-hide" style="border: 0px; margin: 0px; padding: 0px; position: absolute; text-align: left; text-indent: -99999px;">not attempted</span></td><td class="toggled groupResponse isN styleNumber rightAnswer" colspan="1" id="1_table2_cell_c3_r1" rowspan="1" style="background-attachment: initial !important; background-clip: initial !important; background-image: initial !important; background-origin: initial !important; background-position: initial !important; background-repeat: initial !important; background-size: initial !important; border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; text-align: right; top: 0px !important; white-space: nowrap;" togglehtmlindex="55">1,300<span aria-hidden="true" class="icon-Right small_rd_backg" role="presentation" style="-webkit-font-smoothing: antialiased; border: 0px; font-family: AccountingTool !important; font-variant-east-asian: normal; font-variant-numeric: normal; line-height: 1; margin: 0px; padding: 0px; position: absolute; right: 5px; speak: none; top: 11px; transform: translateY(-50%);"></span><span class="text-hide" style="border: 0px; margin: 0px; padding: 0px; position: absolute; text-align: left; text-indent: -99999px;">selected answer correct</span></td></tr>
<tr class="second-row" h="23" style="border: 0px; height: 23px; margin: 0px; padding: 0px;"><td style="border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; top: 0px !important; white-space: nowrap;"></td><td style="border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; top: 0px !important; white-space: nowrap;"></td><td style="border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; top: 0px !important; white-space: nowrap;"></td><td style="border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; top: 0px !important; white-space: nowrap;"></td><td style="border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; top: 0px !important; white-space: nowrap;"></td></tr>
<tr h="23" style="border: 0px; cursor: pointer; height: 23px; margin: 0px; padding: 0px;" table="3"><td class="serialno-text" style="border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; text-align: center; top: 0px !important; white-space: nowrap;">3</td><td class="styleCenter" colspan="1" id="1_table3_cell_c0_r0" rowspan="1" style="border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; text-align: center; top: 0px !important; white-space: nowrap;">Mar 09</td><td class="dropDownList ddPolicy rightAnswer" colspan="1" id="1_table3_cell_c1_r0" rowspan="1" style="background-attachment: initial !important; background-clip: initial !important; background-image: initial !important; background-origin: initial !important; background-position: initial !important; background-repeat: initial !important; background-size: initial !important; border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; top: 0px !important; white-space: nowrap;">Cash<span aria-hidden="true" class="icon-Right small_rd_backg" role="presentation" style="-webkit-font-smoothing: antialiased; border: 0px; font-family: AccountingTool !important; font-variant-east-asian: normal; font-variant-numeric: normal; line-height: 1; margin: 0px; padding: 0px; position: absolute; right: 5px; speak: none; top: 11px; transform: translateY(-50%);"></span><span class="text-hide" style="border: 0px; margin: 0px; padding: 0px; position: absolute; text-indent: -99999px;">selected answer correct</span></td><td class="toggled groupResponse isN styleNumber toggled groupResponse rightAnswer" colspan="1" id="1_table3_cell_c2_r0" rowspan="1" style="background-attachment: initial !important; background-clip: initial !important; background-image: initial !important; background-origin: initial !important; background-position: initial !important; background-repeat: initial !important; background-size: initial !important; border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; text-align: right; top: 0px !important; white-space: nowrap;" togglehtmlindex="80">1,300<span aria-hidden="true" class="icon-Right small_rd_backg" role="presentation" style="-webkit-font-smoothing: antialiased; border: 0px; font-family: AccountingTool !important; font-variant-east-asian: normal; font-variant-numeric: normal; line-height: 1; margin: 0px; padding: 0px; position: absolute; right: 5px; speak: none; top: 11px; transform: translateY(-50%);"></span><span class="text-hide" style="border: 0px; margin: 0px; padding: 0px; position: absolute; text-align: left; text-indent: -99999px;">selected answer correct</span></td><td class="toggled groupResponse isN toggled groupResponse styleNumber" colspan="1" id="1_table3_cell_c3_r0" rowspan="1" style="border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; text-align: right; top: 0px !important; white-space: nowrap;" togglehtmlindex="80"><span class="text-hide" style="border: 0px; margin: 0px; padding: 0px; position: absolute; text-align: left; text-indent: -99999px;">not attempted</span></td></tr>
<tr h="23" style="border: 0px; cursor: pointer; height: 23px; margin: 0px; padding: 0px;" table="3"><td class="serialno-text" style="border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; text-align: center; text-indent: 100px; top: 0px !important; white-space: nowrap;"></td><td id="1_table3_cell_c0_r1" style="border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; top: 0px !important; white-space: nowrap;"></td><td class="dropDownList ddPolicy GJIndent rightAnswer" colspan="1" id="1_table3_cell_c1_r1" rowspan="1" style="background-attachment: initial !important; background-clip: initial !important; background-image: initial !important; background-origin: initial !important; background-position: initial !important; background-repeat: initial !important; background-size: initial !important; border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; text-indent: 15px; top: 0px !important; white-space: nowrap;">Accounts receivable—C. Green<span aria-hidden="true" class="icon-Right small_rd_backg" role="presentation" style="-webkit-font-smoothing: antialiased; border: 0px; font-family: AccountingTool !important; font-variant-east-asian: normal; font-variant-numeric: normal; line-height: 1; margin: 0px; padding: 0px; position: absolute; right: 5px; speak: none; top: 11px; transform: translateY(-50%);"></span><span class="text-hide" style="border: 0px; margin: 0px; padding: 0px; position: absolute; text-indent: -99999px;">selected answer correct</span></td><td class="toggled groupResponse isN styleNumber" colspan="1" id="1_table3_cell_c2_r1" rowspan="1" style="border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; text-align: right; top: 0px !important; white-space: nowrap;" togglehtmlindex="61"><span class="text-hide" style="border: 0px; margin: 0px; padding: 0px; position: absolute; text-align: left; text-indent: -99999px;">not attempted</span></td><td class="toggled groupResponse isN styleNumber rightAnswer" colspan="1" id="1_table3_cell_c3_r1" rowspan="1" style="background-attachment: initial !important; background-clip: initial !important; background-image: initial !important; background-origin: initial !important; background-position: initial !important; background-repeat: initial !important; background-size: initial !important; border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; text-align: right; top: 0px !important; white-space: nowrap;" togglehtmlindex="61">1,300<span aria-hidden="true" class="icon-Right small_rd_backg" role="presentation" style="-webkit-font-smoothing: antialiased; border: 0px; font-family: AccountingTool !important; font-variant-east-asian: normal; font-variant-numeric: normal; line-height: 1; margin: 0px; padding: 0px; position: absolute; right: 5px; speak: none; top: 11px; transform: translateY(-50%);"></span><span class="text-hide" style="border: 0px; margin: 0px; padding: 0px; position: absolute; text-align: left; text-indent: -99999px;">selected answer correct</span></td></tr>
</tbody></table>
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<span style="background-color: #f3f3f3; color: #100000; font-family: "arial"; font-size: 30px;">7.</span><br />
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<span style="font-family: proxima-nova-soft, sans-serif;">Warner Company's year-end unadjusted trial balance shows accounts receivable of $108,000, allowance for doubtful accounts of $690 (credit), and sales of <span style="background-color: yellow;">$370,000</span>. Uncollectibles are estimated to be <span style="background-color: yellow;">0.50%</span> of sales.</span><br style="font-family: proxima-nova-soft, sans-serif;" /><span style="font-family: proxima-nova-soft, sans-serif;"> </span><br style="font-family: proxima-nova-soft, sans-serif;" /><span style="font-family: proxima-nova-soft, sans-serif;">Prepare the December 31 year-end adjusting entry for uncollectibles.</span><br />
<table class="review" id="holisticTable" style="border-bottom-color: initial; border-bottom-style: initial; border-image: initial; border-left-color: rgb(119, 119, 119); border-left-style: solid; border-right-color: initial; border-right-style: initial; border-spacing: 0px; border-top-color: rgb(119, 119, 119) !important; border-top-style: solid !important; border-width: 1px 0px 0px 1px; color: black; font-family: Verdana; font-size: 13px; font-stretch: inherit; font-variant-east-asian: inherit; font-variant-numeric: inherit; height: 73px; line-height: inherit; margin: -1px 0px 0px; padding: 0px; table-layout: fixed; width: 776px;" summary="Below is listing of entries that have been entered for this requirements." tabindex="0"><colgroup><col class="acol" style="width: 40px;" width="40"></col><col style="width: 85px;" width="85"></col><col style="width: 305px;" width="305"></col><col style="width: 75px;" width="75"></col><col style="width: 75px;" width="75"></col></colgroup><tbody style="border: 0px; margin: 0px; padding: 0px;">
<tr h="26px" style="border: 0px; height: 26px; margin: 0px; padding: 0px;"><th class="styleCenter styleBold serial-no" style="background-color: #79ade5; border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; margin: 0px; overflow: hidden; padding: 0px 3px; text-align: center; width: 84px;">No</th><th class="styleCenter styleBold" style="background-color: #79ade5; border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; margin: 0px; overflow: hidden; padding: 0px 3px; text-align: center; width: auto;">Date</th><th class="styleCenter styleBold" style="background-color: #79ade5; border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; margin: 0px; overflow: hidden; padding: 0px 3px; text-align: center; width: auto;">General Journal</th><th class="styleCenter styleBold" style="background-color: #79ade5; border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; margin: 0px; overflow: hidden; padding: 0px 3px; text-align: center; width: auto;">Debit</th><th class="styleCenter styleBold" style="background-color: #79ade5; border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; margin: 0px; overflow: hidden; padding: 0px 3px; text-align: center; width: auto;">Credit</th></tr>
<tr h="23" style="border: 0px; cursor: pointer; height: 23px; margin: 0px; padding: 0px;" table="1"><td class="serialno-text" style="border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; text-align: center; top: 0px !important; white-space: nowrap;">1</td><td class="styleCenter" colspan="1" id="1_table1_cell_c0_r0" rowspan="1" style="border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; text-align: center; top: 0px !important; white-space: nowrap;">Dec 31</td><td class="dropDownList ddPolicy rightAnswer" colspan="1" id="1_table1_cell_c1_r0" rowspan="1" style="background-attachment: initial !important; background-clip: initial !important; background-image: initial !important; background-origin: initial !important; background-position: initial !important; background-repeat: initial !important; background-size: initial !important; border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; top: 0px !important; white-space: nowrap;">Bad debts expense<span aria-hidden="true" class="icon-Right small_rd_backg" role="presentation" style="-webkit-font-smoothing: antialiased; border: 0px; font-family: AccountingTool !important; font-variant-east-asian: normal; font-variant-numeric: normal; line-height: 1; margin: 0px; padding: 0px; position: absolute; right: 5px; speak: none; top: 11px; transform: translateY(-50%);"></span><span class="text-hide" style="border: 0px; margin: 0px; padding: 0px; position: absolute; text-indent: -99999px;">selected answer correct</span></td><td class="toggled groupResponse isN toggled groupResponse toggled groupResponse toggled groupResponse toggled groupResponse toggled groupResponse toggled groupResponse toggled groupResponse toggled groupResponse styleNumber toggled groupResponse rightAnswer" colspan="1" id="1_table1_cell_c2_r0" rowspan="1" style="background-attachment: initial !important; background-clip: initial !important; background-image: initial !important; background-origin: initial !important; background-position: initial !important; background-repeat: initial !important; background-size: initial !important; border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; text-align: right; top: 0px !important; white-space: nowrap;" togglehtmlindex="46">1,850<span aria-hidden="true" class="icon-Right small_rd_backg" role="presentation" style="-webkit-font-smoothing: antialiased; border: 0px; font-family: AccountingTool !important; font-variant-east-asian: normal; font-variant-numeric: normal; line-height: 1; margin: 0px; padding: 0px; position: absolute; right: 5px; speak: none; top: 11px; transform: translateY(-50%);"></span><span class="text-hide" style="border: 0px; margin: 0px; padding: 0px; position: absolute; text-align: left; text-indent: -99999px;">selected answer correct</span></td><td class="toggled groupResponse isN toggled groupResponse toggled groupResponse toggled groupResponse toggled groupResponse toggled groupResponse toggled groupResponse toggled groupResponse toggled groupResponse toggled groupResponse styleNumber" colspan="1" id="1_table1_cell_c3_r0" rowspan="1" style="border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; text-align: right; top: 0px !important; white-space: nowrap;" togglehtmlindex="46"><span class="text-hide" style="border: 0px; margin: 0px; padding: 0px; position: absolute; text-align: left; text-indent: -99999px;">not attempted</span></td></tr>
<tr h="23" style="border: 0px; cursor: pointer; height: 23px; margin: 0px; padding: 0px;" table="1"><td class="serialno-text" style="border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; text-align: center; text-indent: 100px; top: 0px !important; white-space: nowrap;"></td><td id="1_table1_cell_c0_r1" style="border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; top: 0px !important; white-space: nowrap;"></td><td class="dropDownList ddPolicy GJIndent rightAnswer" colspan="1" id="1_table1_cell_c1_r1" rowspan="1" style="background-attachment: initial !important; background-clip: initial !important; background-image: initial !important; background-origin: initial !important; background-position: initial !important; background-repeat: initial !important; background-size: initial !important; border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; text-indent: 15px; top: 0px !important; white-space: nowrap;">Allowance for doubtful accounts<span aria-hidden="true" class="icon-Right small_rd_backg" role="presentation" style="-webkit-font-smoothing: antialiased; border: 0px; font-family: AccountingTool !important; font-variant-east-asian: normal; font-variant-numeric: normal; line-height: 1; margin: 0px; padding: 0px; position: absolute; right: 5px; speak: none; top: 11px; transform: translateY(-50%);"></span><span class="text-hide" style="border: 0px; margin: 0px; padding: 0px; position: absolute; text-indent: -99999px;">selected answer correct</span></td><td class="toggled groupResponse isN styleNumber" colspan="1" id="1_table1_cell_c2_r1" rowspan="1" style="border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; text-align: right; top: 0px !important; white-space: nowrap;" togglehtmlindex="25"><span class="text-hide" style="border: 0px; margin: 0px; padding: 0px; position: absolute; text-align: left; text-indent: -99999px;">not attempted</span></td><td class="toggled groupResponse isN styleNumber rightAnswer" colspan="1" id="1_table1_cell_c3_r1" rowspan="1" style="background-attachment: initial !important; background-clip: initial !important; background-image: initial !important; background-origin: initial !important; background-position: initial !important; background-repeat: initial !important; background-size: initial !important; border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; text-align: right; top: 0px !important; white-space: nowrap;" togglehtmlindex="25">1,850<span aria-hidden="true" class="icon-Right small_rd_backg" role="presentation" style="-webkit-font-smoothing: antialiased; border: 0px; font-family: AccountingTool !important; font-variant-east-asian: normal; font-variant-numeric: normal; line-height: 1; margin: 0px; padding: 0px; position: absolute; right: 5px; speak: none; top: 11px; transform: translateY(-50%);"></span><span class="text-hide" style="border: 0px; margin: 0px; padding: 0px; position: absolute; text-align: left; text-indent: -99999px;">selected answer correct</span></td></tr>
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<span style="background-color: #f3f3f3; color: #100000; font-family: "arial"; font-size: 30px;">8.</span><br />
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<span style="font-family: proxima-nova-soft, sans-serif;">At year-end (December 31), Chan Company estimates its bad debts as 0.50% of its annual credit sales of $846,000. Chan records its Bad Debts Expense for that estimate. On the following February 1, Chan decides that the $423 account of P. Park is uncollectible and writes it off as a bad debt. On June 5, Park unexpectedly pays the amount previously written off.</span><br style="font-family: proxima-nova-soft, sans-serif;" /><span style="font-family: proxima-nova-soft, sans-serif;"> </span><br style="font-family: proxima-nova-soft, sans-serif;" /><span style="font-family: proxima-nova-soft, sans-serif;">Prepare the journal entries for these transactions.</span><br />
<table class="review" id="holisticTable" style="border-bottom-color: initial; border-bottom-style: initial; border-image: initial; border-left-color: rgb(119, 119, 119); border-left-style: solid; border-right-color: initial; border-right-style: initial; border-spacing: 0px; border-top-color: rgb(119, 119, 119) !important; border-top-style: solid !important; border-width: 1px 0px 0px 1px; color: black; font-family: Verdana; font-size: 13px; font-stretch: inherit; font-variant-east-asian: inherit; font-variant-numeric: inherit; height: 280px; line-height: inherit; margin: -1px 0px 0px; padding: 0px; table-layout: fixed; width: 776px;" summary="Below is listing of entries that have been entered for this requirements." tabindex="0"><colgroup><col class="acol" style="width: 40px;" width="40"></col><col style="width: 85px;" width="85"></col><col style="width: 305px;" width="305"></col><col style="width: 75px;" width="75"></col><col style="width: 75px;" width="75"></col></colgroup><tbody style="border: 0px; margin: 0px; padding: 0px;">
<tr h="26px" style="border: 0px; height: 26px; margin: 0px; padding: 0px;"><th class="styleCenter styleBold serial-no" style="background-color: #79ade5; border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; margin: 0px; overflow: hidden; padding: 0px 3px; text-align: center; width: 84px;">No</th><th class="styleCenter styleBold" style="background-color: #79ade5; border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; margin: 0px; overflow: hidden; padding: 0px 3px; text-align: center; width: auto;">Date</th><th class="styleCenter styleBold" style="background-color: #79ade5; border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; margin: 0px; overflow: hidden; padding: 0px 3px; text-align: center; width: auto;">General Journal</th><th class="styleCenter styleBold" style="background-color: #79ade5; border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; margin: 0px; overflow: hidden; padding: 0px 3px; text-align: center; width: auto;">Debit</th><th class="styleCenter styleBold" style="background-color: #79ade5; border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; margin: 0px; overflow: hidden; padding: 0px 3px; text-align: center; width: auto;">Credit</th></tr>
<tr h="23" style="border: 0px; cursor: pointer; height: 23px; margin: 0px; padding: 0px;" table="1"><td class="serialno-text" style="border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; text-align: center; top: 0px !important; white-space: nowrap;">1</td><td class="styleCenter" colspan="1" id="1_table1_cell_c0_r0" rowspan="1" style="border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; text-align: center; top: 0px !important; white-space: nowrap;">Dec 31</td><td class="dropDownList ddPolicy rightAnswer" colspan="1" id="1_table1_cell_c1_r0" rowspan="1" style="background-attachment: initial !important; background-clip: initial !important; background-image: initial !important; background-origin: initial !important; background-position: initial !important; background-repeat: initial !important; background-size: initial !important; border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; top: 0px !important; white-space: nowrap;">Bad debts expense<span aria-hidden="true" class="icon-Right small_rd_backg" role="presentation" style="-webkit-font-smoothing: antialiased; border: 0px; font-family: AccountingTool !important; font-variant-east-asian: normal; font-variant-numeric: normal; line-height: 1; margin: 0px; padding: 0px; position: absolute; right: 5px; speak: none; top: 11px; transform: translateY(-50%);"></span><span class="text-hide" style="border: 0px; margin: 0px; padding: 0px; position: absolute; text-indent: -99999px;">selected answer correct</span></td><td class="toggled groupResponse isN toggled groupResponse styleNumber rightAnswer" colspan="1" id="1_table1_cell_c2_r0" rowspan="1" style="background-attachment: initial !important; background-clip: initial !important; background-image: initial !important; background-origin: initial !important; background-position: initial !important; background-repeat: initial !important; background-size: initial !important; border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; text-align: right; top: 0px !important; white-space: nowrap;" togglehtmlindex="60">4,230<span aria-hidden="true" class="icon-Right small_rd_backg" role="presentation" style="-webkit-font-smoothing: antialiased; border: 0px; font-family: AccountingTool !important; font-variant-east-asian: normal; font-variant-numeric: normal; line-height: 1; margin: 0px; padding: 0px; position: absolute; right: 5px; speak: none; top: 11px; transform: translateY(-50%);"></span><span class="text-hide" style="border: 0px; margin: 0px; padding: 0px; position: absolute; text-align: left; text-indent: -99999px;">selected answer correct</span></td><td class="toggled groupResponse isN toggled groupResponse styleNumber" colspan="1" id="1_table1_cell_c3_r0" rowspan="1" style="border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; text-align: right; top: 0px !important; white-space: nowrap;" togglehtmlindex="60"><span class="text-hide" style="border: 0px; margin: 0px; padding: 0px; position: absolute; text-align: left; text-indent: -99999px;">not attempted</span></td></tr>
<tr h="23" style="border: 0px; cursor: pointer; height: 23px; margin: 0px; padding: 0px;" table="1"><td class="serialno-text" style="border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; text-align: center; text-indent: 100px; top: 0px !important; white-space: nowrap;"></td><td id="1_table1_cell_c0_r1" style="border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; top: 0px !important; white-space: nowrap;"></td><td class="dropDownList ddPolicy GJIndent rightAnswer" colspan="1" id="1_table1_cell_c1_r1" rowspan="1" style="background-attachment: initial !important; background-clip: initial !important; background-image: initial !important; background-origin: initial !important; background-position: initial !important; background-repeat: initial !important; background-size: initial !important; border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; text-indent: 15px; top: 0px !important; white-space: nowrap;">Allowance for doubtful accounts<span aria-hidden="true" class="icon-Right small_rd_backg" role="presentation" style="-webkit-font-smoothing: antialiased; border: 0px; font-family: AccountingTool !important; font-variant-east-asian: normal; font-variant-numeric: normal; line-height: 1; margin: 0px; padding: 0px; position: absolute; right: 5px; speak: none; top: 11px; transform: translateY(-50%);"></span><span class="text-hide" style="border: 0px; margin: 0px; padding: 0px; position: absolute; text-indent: -99999px;">selected answer correct</span></td><td class="toggled groupResponse isN styleNumber" colspan="1" id="1_table1_cell_c2_r1" rowspan="1" style="border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; text-align: right; top: 0px !important; white-space: nowrap;" togglehtmlindex="1"><span class="text-hide" style="border: 0px; margin: 0px; padding: 0px; position: absolute; text-align: left; text-indent: -99999px;">not attempted</span></td><td class="toggled groupResponse isN styleNumber rightAnswer" colspan="1" id="1_table1_cell_c3_r1" rowspan="1" style="background-attachment: initial !important; background-clip: initial !important; background-image: initial !important; background-origin: initial !important; background-position: initial !important; background-repeat: initial !important; background-size: initial !important; border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; text-align: right; top: 0px !important; white-space: nowrap;" togglehtmlindex="1">4,230<span aria-hidden="true" class="icon-Right small_rd_backg" role="presentation" style="-webkit-font-smoothing: antialiased; border: 0px; font-family: AccountingTool !important; font-variant-east-asian: normal; font-variant-numeric: normal; line-height: 1; margin: 0px; padding: 0px; position: absolute; right: 5px; speak: none; top: 11px; transform: translateY(-50%);"></span><span class="text-hide" style="border: 0px; margin: 0px; padding: 0px; position: absolute; text-align: left; text-indent: -99999px;">selected answer correct</span></td></tr>
<tr class="second-row" h="23" style="border: 0px; height: 23px; margin: 0px; padding: 0px;"><td style="border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; top: 0px !important; white-space: nowrap;"></td><td style="border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; top: 0px !important; white-space: nowrap;"></td><td style="border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; top: 0px !important; white-space: nowrap;"></td><td style="border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; top: 0px !important; white-space: nowrap;"></td><td style="border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; top: 0px !important; white-space: nowrap;"></td></tr>
<tr h="23" style="border: 0px; cursor: pointer; height: 23px; margin: 0px; padding: 0px;" table="2"><td class="serialno-text" style="border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; text-align: center; top: 0px !important; white-space: nowrap;">2</td><td class="styleCenter" colspan="1" id="1_table2_cell_c0_r0" rowspan="1" style="border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; text-align: center; top: 0px !important; white-space: nowrap;">Feb 01</td><td class="dropDownList ddPolicy rightAnswer" colspan="1" id="1_table2_cell_c1_r0" rowspan="1" style="background-attachment: initial !important; background-clip: initial !important; background-image: initial !important; background-origin: initial !important; background-position: initial !important; background-repeat: initial !important; background-size: initial !important; border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; top: 0px !important; white-space: nowrap;">Allowance for doubtful accounts<span aria-hidden="true" class="icon-Right small_rd_backg" role="presentation" style="-webkit-font-smoothing: antialiased; border: 0px; font-family: AccountingTool !important; font-variant-east-asian: normal; font-variant-numeric: normal; line-height: 1; margin: 0px; padding: 0px; position: absolute; right: 5px; speak: none; top: 11px; transform: translateY(-50%);"></span><span class="text-hide" style="border: 0px; margin: 0px; padding: 0px; position: absolute; text-indent: -99999px;">selected answer correct</span></td><td class="toggled groupResponse isN styleNumber rightAnswer" colspan="1" id="1_table2_cell_c2_r0" rowspan="1" style="background-attachment: initial !important; background-clip: initial !important; background-image: initial !important; background-origin: initial !important; background-position: initial !important; background-repeat: initial !important; background-size: initial !important; border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; text-align: right; top: 0px !important; white-space: nowrap;" togglehtmlindex="18">423<span aria-hidden="true" class="icon-Right small_rd_backg" role="presentation" style="-webkit-font-smoothing: antialiased; border: 0px; font-family: AccountingTool !important; font-variant-east-asian: normal; font-variant-numeric: normal; line-height: 1; margin: 0px; padding: 0px; position: absolute; right: 5px; speak: none; top: 11px; transform: translateY(-50%);"></span><span class="text-hide" style="border: 0px; margin: 0px; padding: 0px; position: absolute; text-align: left; text-indent: -99999px;">selected answer correct</span></td><td class="toggled groupResponse isN styleNumber" colspan="1" id="1_table2_cell_c3_r0" rowspan="1" style="border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; text-align: right; top: 0px !important; white-space: nowrap;" togglehtmlindex="18"><span class="text-hide" style="border: 0px; margin: 0px; padding: 0px; position: absolute; text-align: left; text-indent: -99999px;">not attempted</span></td></tr>
<tr h="23" style="border: 0px; cursor: pointer; height: 23px; margin: 0px; padding: 0px;" table="2"><td class="serialno-text" style="border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; text-align: center; text-indent: 100px; top: 0px !important; white-space: nowrap;"></td><td id="1_table2_cell_c0_r1" style="border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; top: 0px !important; white-space: nowrap;"></td><td class="dropDownList ddPolicydropDownList ddPolicy GJIndent rightAnswer" colspan="1" id="1_table2_cell_c1_r1" rowspan="1" style="background-attachment: initial !important; background-clip: initial !important; background-image: initial !important; background-origin: initial !important; background-position: initial !important; background-repeat: initial !important; background-size: initial !important; border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; text-indent: 15px; top: 0px !important; white-space: nowrap;">Accounts receivable—P. Park<span aria-hidden="true" class="icon-Right small_rd_backg" role="presentation" style="-webkit-font-smoothing: antialiased; border: 0px; font-family: AccountingTool !important; font-variant-east-asian: normal; font-variant-numeric: normal; line-height: 1; margin: 0px; padding: 0px; position: absolute; right: 5px; speak: none; top: 11px; transform: translateY(-50%);"></span><span class="text-hide" style="border: 0px; margin: 0px; padding: 0px; position: absolute; text-indent: -99999px;">selected answer correct</span></td><td class="toggled groupResponse isN styleNumber" colspan="1" id="1_table2_cell_c2_r1" rowspan="1" style="border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; text-align: right; top: 0px !important; white-space: nowrap;" togglehtmlindex="19"><span class="text-hide" style="border: 0px; margin: 0px; padding: 0px; position: absolute; text-align: left; text-indent: -99999px;">not attempted</span></td><td class="toggled groupResponse isN styleNumber rightAnswer" colspan="1" id="1_table2_cell_c3_r1" rowspan="1" style="background-attachment: initial !important; background-clip: initial !important; background-image: initial !important; background-origin: initial !important; background-position: initial !important; background-repeat: initial !important; background-size: initial !important; border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; text-align: right; top: 0px !important; white-space: nowrap;" togglehtmlindex="19">423<span aria-hidden="true" class="icon-Right small_rd_backg" role="presentation" style="-webkit-font-smoothing: antialiased; border: 0px; font-family: AccountingTool !important; font-variant-east-asian: normal; font-variant-numeric: normal; line-height: 1; margin: 0px; padding: 0px; position: absolute; right: 5px; speak: none; top: 11px; transform: translateY(-50%);"></span><span class="text-hide" style="border: 0px; margin: 0px; padding: 0px; position: absolute; text-align: left; text-indent: -99999px;">selected answer correct</span></td></tr>
<tr class="second-row" h="23" style="border: 0px; height: 23px; margin: 0px; padding: 0px;"><td style="border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; top: 0px !important; white-space: nowrap;"></td><td style="border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; top: 0px !important; white-space: nowrap;"></td><td style="border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; top: 0px !important; white-space: nowrap;"></td><td style="border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; top: 0px !important; white-space: nowrap;"></td><td style="border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; top: 0px !important; white-space: nowrap;"></td></tr>
<tr h="23" style="border: 0px; cursor: pointer; height: 23px; margin: 0px; padding: 0px;" table="3"><td class="serialno-text" style="border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; text-align: center; top: 0px !important; white-space: nowrap;">3</td><td class="styleCenter" colspan="1" id="1_table3_cell_c0_r0" rowspan="1" style="border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; text-align: center; top: 0px !important; white-space: nowrap;">Jun 05</td><td class="dropDownList ddPolicydropDownList ddPolicy rightAnswer" colspan="1" id="1_table3_cell_c1_r0" rowspan="1" style="background-attachment: initial !important; background-clip: initial !important; background-image: initial !important; background-origin: initial !important; background-position: initial !important; background-repeat: initial !important; background-size: initial !important; border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; top: 0px !important; white-space: nowrap;">Accounts receivable—P. Park<span aria-hidden="true" class="icon-Right small_rd_backg" role="presentation" style="-webkit-font-smoothing: antialiased; border: 0px; font-family: AccountingTool !important; font-variant-east-asian: normal; font-variant-numeric: normal; line-height: 1; margin: 0px; padding: 0px; position: absolute; right: 5px; speak: none; top: 11px; transform: translateY(-50%);"></span><span class="text-hide" style="border: 0px; margin: 0px; padding: 0px; position: absolute; text-indent: -99999px;">selected answer correct</span></td><td class="toggled groupResponse isN styleNumber rightAnswer" colspan="1" id="1_table3_cell_c2_r0" rowspan="1" style="background-attachment: initial !important; background-clip: initial !important; background-image: initial !important; background-origin: initial !important; background-position: initial !important; background-repeat: initial !important; background-size: initial !important; border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; text-align: right; top: 0px !important; white-space: nowrap;" togglehtmlindex="24">423<span aria-hidden="true" class="icon-Right small_rd_backg" role="presentation" style="-webkit-font-smoothing: antialiased; border: 0px; font-family: AccountingTool !important; font-variant-east-asian: normal; font-variant-numeric: normal; line-height: 1; margin: 0px; padding: 0px; position: absolute; right: 5px; speak: none; top: 11px; transform: translateY(-50%);"></span><span class="text-hide" style="border: 0px; margin: 0px; padding: 0px; position: absolute; text-align: left; text-indent: -99999px;">selected answer correct</span></td><td class="toggled groupResponse isN styleNumber" colspan="1" id="1_table3_cell_c3_r0" rowspan="1" style="border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; text-align: right; top: 0px !important; white-space: nowrap;" togglehtmlindex="24"><span class="text-hide" style="border: 0px; margin: 0px; padding: 0px; position: absolute; text-align: left; text-indent: -99999px;">not attempted</span></td></tr>
<tr h="23" style="border: 0px; cursor: pointer; height: 23px; margin: 0px; padding: 0px;" table="3"><td class="serialno-text" style="border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; text-align: center; text-indent: 100px; top: 0px !important; white-space: nowrap;"></td><td id="1_table3_cell_c0_r1" style="border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; top: 0px !important; white-space: nowrap;"></td><td class="dropDownList ddPolicy GJIndent rightAnswer" colspan="1" id="1_table3_cell_c1_r1" rowspan="1" style="background-attachment: initial !important; background-clip: initial !important; background-image: initial !important; background-origin: initial !important; background-position: initial !important; background-repeat: initial !important; background-size: initial !important; border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; text-indent: 15px; top: 0px !important; white-space: nowrap;">Allowance for doubtful accounts<span aria-hidden="true" class="icon-Right small_rd_backg" role="presentation" style="-webkit-font-smoothing: antialiased; border: 0px; font-family: AccountingTool !important; font-variant-east-asian: normal; font-variant-numeric: normal; line-height: 1; margin: 0px; padding: 0px; position: absolute; right: 5px; speak: none; top: 11px; transform: translateY(-50%);"></span><span class="text-hide" style="border: 0px; margin: 0px; padding: 0px; position: absolute; text-indent: -99999px;">selected answer correct</span></td><td class="toggled groupResponse isN styleNumber" colspan="1" id="1_table3_cell_c2_r1" rowspan="1" style="border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; text-align: right; top: 0px !important; white-space: nowrap;" togglehtmlindex="25"><span class="text-hide" style="border: 0px; margin: 0px; padding: 0px; position: absolute; text-align: left; text-indent: -99999px;">not attempted</span></td><td class="toggled groupResponse isN styleNumber rightAnswer" colspan="1" id="1_table3_cell_c3_r1" rowspan="1" style="background-attachment: initial !important; background-clip: initial !important; background-image: initial !important; background-origin: initial !important; background-position: initial !important; background-repeat: initial !important; background-size: initial !important; border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; text-align: right; top: 0px !important; white-space: nowrap;" togglehtmlindex="25">423<span aria-hidden="true" class="icon-Right small_rd_backg" role="presentation" style="-webkit-font-smoothing: antialiased; border: 0px; font-family: AccountingTool !important; font-variant-east-asian: normal; font-variant-numeric: normal; line-height: 1; margin: 0px; padding: 0px; position: absolute; right: 5px; speak: none; top: 11px; transform: translateY(-50%);"></span><span class="text-hide" style="border: 0px; margin: 0px; padding: 0px; position: absolute; text-align: left; text-indent: -99999px;">selected answer correct</span></td></tr>
<tr class="second-row" h="23" style="border: 0px; height: 23px; margin: 0px; padding: 0px;"><td style="border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; top: 0px !important; white-space: nowrap;"></td><td style="border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; top: 0px !important; white-space: nowrap;"></td><td style="border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; top: 0px !important; white-space: nowrap;"></td><td style="border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; top: 0px !important; white-space: nowrap;"></td><td style="border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; top: 0px !important; white-space: nowrap;"></td></tr>
<tr h="23" style="border: 0px; cursor: pointer; height: 23px; margin: 0px; padding: 0px;" table="4"><td class="serialno-text" style="border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; text-align: center; top: 0px !important; white-space: nowrap;">4</td><td class="styleCenter" colspan="1" id="1_table4_cell_c0_r0" rowspan="1" style="border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; text-align: center; top: 0px !important; white-space: nowrap;">Jun 05</td><td class="dropDownList ddPolicy rightAnswer" colspan="1" id="1_table4_cell_c1_r0" rowspan="1" style="background-attachment: initial !important; background-clip: initial !important; background-image: initial !important; background-origin: initial !important; background-position: initial !important; background-repeat: initial !important; background-size: initial !important; border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; top: 0px !important; white-space: nowrap;">Cash<span aria-hidden="true" class="icon-Right small_rd_backg" role="presentation" style="-webkit-font-smoothing: antialiased; border: 0px; font-family: AccountingTool !important; font-variant-east-asian: normal; font-variant-numeric: normal; line-height: 1; margin: 0px; padding: 0px; position: absolute; right: 5px; speak: none; top: 11px; transform: translateY(-50%);"></span><span class="text-hide" style="border: 0px; margin: 0px; padding: 0px; position: absolute; text-indent: -99999px;">selected answer correct</span></td><td class="toggled groupResponse styleNumber toggled groupResponse rightAnswer" colspan="1" id="1_table4_cell_c2_r0" rowspan="1" style="background-attachment: initial !important; background-clip: initial !important; background-image: initial !important; background-origin: initial !important; background-position: initial !important; background-repeat: initial !important; background-size: initial !important; border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; text-align: right; top: 0px !important; white-space: nowrap;" togglehtmlindex="63">423<span aria-hidden="true" class="icon-Right small_rd_backg" role="presentation" style="-webkit-font-smoothing: antialiased; border: 0px; font-family: AccountingTool !important; font-variant-east-asian: normal; font-variant-numeric: normal; line-height: 1; margin: 0px; padding: 0px; position: absolute; right: 5px; speak: none; top: 11px; transform: translateY(-50%);"></span><span class="text-hide" style="border: 0px; margin: 0px; padding: 0px; position: absolute; text-align: left; text-indent: -99999px;">selected answer correct</span></td><td class="toggled groupResponse toggled groupResponse styleNumber" colspan="1" id="1_table4_cell_c3_r0" rowspan="1" style="border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; text-align: right; top: 0px !important; white-space: nowrap;" togglehtmlindex="63"><span class="text-hide" style="border: 0px; margin: 0px; padding: 0px; position: absolute; text-align: left; text-indent: -99999px;">not attempted</span></td></tr>
<tr h="23" style="border: 0px; cursor: pointer; height: 23px; margin: 0px; padding: 0px;" table="4"><td class="serialno-text" style="border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; text-align: center; text-indent: 100px; top: 0px !important; white-space: nowrap;"></td><td id="1_table4_cell_c0_r1" style="border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; top: 0px !important; white-space: nowrap;"></td><td class="dropDownList GJIndent ddPolicydropDownList ddPolicy GJIndent rightAnswer" colspan="1" id="1_table4_cell_c1_r1" rowspan="1" style="background-attachment: initial !important; background-clip: initial !important; background-image: initial !important; background-origin: initial !important; background-position: initial !important; background-repeat: initial !important; background-size: initial !important; border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; text-indent: 15px; top: 0px !important; white-space: nowrap;">Accounts receivable—P. Park<span aria-hidden="true" class="icon-Right small_rd_backg" role="presentation" style="-webkit-font-smoothing: antialiased; border: 0px; font-family: AccountingTool !important; font-variant-east-asian: normal; font-variant-numeric: normal; line-height: 1; margin: 0px; padding: 0px; position: absolute; right: 5px; speak: none; top: 11px; transform: translateY(-50%);"></span><span class="text-hide" style="border: 0px; margin: 0px; padding: 0px; position: absolute; text-indent: -99999px;">selected answer correct</span></td><td class="toggled groupResponse styleNumber" colspan="1" id="1_table4_cell_c2_r1" rowspan="1" style="border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; text-align: right; top: 0px !important; white-space: nowrap;" togglehtmlindex="31"><span class="text-hide" style="border: 0px; margin: 0px; padding: 0px; position: absolute; text-align: left; text-indent: -99999px;">not attempted</span></td><td class="toggled groupResponse styleNumber rightAnswer" colspan="1" id="1_table4_cell_c3_r1" rowspan="1" style="background-attachment: initial !important; background-clip: initial !important; background-image: initial !important; background-origin: initial !important; background-position: initial !important; background-repeat: initial !important; background-size: initial !important; border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; text-align: right; top: 0px !important; white-space: nowrap;" togglehtmlindex="31">423<span aria-hidden="true" class="icon-Right small_rd_backg" role="presentation" style="-webkit-font-smoothing: antialiased; border: 0px; font-family: AccountingTool !important; font-variant-east-asian: normal; font-variant-numeric: normal; line-height: 1; margin: 0px; padding: 0px; position: absolute; right: 5px; speak: none; top: 11px; transform: translateY(-50%);"></span><span class="text-hide" style="border: 0px; margin: 0px; padding: 0px; position: absolute; text-align: left; text-indent: -99999px;">selected answer correct</span></td></tr>
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<span style="background-color: #f3f3f3; color: #100000; font-family: "arial"; font-size: 30px;">9.</span><br />
<div style="border: 0px; color: #252525; font-size: medium; font-stretch: inherit; line-height: inherit; padding: 0px;">
<span style="font-family: proxima-nova-soft, sans-serif;">Warner Company's year-end unadjusted trial balance shows accounts receivable of $107,000, allowance for doubtful accounts of $680 (credit), and sales of $360,000. Uncollectibles are estimated to be 1.50% of accounts receivable.</span><br style="font-family: proxima-nova-soft, sans-serif;" /><span style="font-family: proxima-nova-soft, sans-serif;"> </span><br style="font-family: proxima-nova-soft, sans-serif;" /><span style="border: 0px; font-family: proxima-nova-soft, sans-serif; font-stretch: inherit; font-variant-east-asian: inherit; font-variant-numeric: inherit; font-weight: 700; line-height: inherit; margin: 0px; padding: 0px;">1.</span><span style="font-family: proxima-nova-soft, sans-serif;"> Prepare the December 31 year-end adjusting entry for uncollectibles.</span><br />
<table class="review" id="holisticTable" style="border-bottom-color: initial; border-bottom-style: initial; border-image: initial; border-left-color: rgb(119, 119, 119); border-left-style: solid; border-right-color: initial; border-right-style: initial; border-spacing: 0px; border-top-color: rgb(119, 119, 119) !important; border-top-style: solid !important; border-width: 1px 0px 0px 1px; color: black; font-family: Verdana; font-size: 13px; font-stretch: inherit; font-variant-east-asian: inherit; font-variant-numeric: inherit; height: 73px; line-height: inherit; margin: -1px 0px 0px; padding: 0px; table-layout: fixed; width: 776px;" summary="Below is listing of entries that have been entered for this requirements." tabindex="0"><colgroup><col class="acol" style="width: 40px;" width="40"></col><col style="width: 85px;" width="85"></col><col style="width: 305px;" width="305"></col><col style="width: 75px;" width="75"></col><col style="width: 75px;" width="75"></col></colgroup><tbody style="border: 0px; margin: 0px; padding: 0px;">
<tr h="26px" style="border: 0px; height: 26px; margin: 0px; padding: 0px;"><th class="styleCenter styleBold serial-no" style="background-color: #79ade5; border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; margin: 0px; overflow: hidden; padding: 0px 3px; text-align: center; width: 84px;">No</th><th class="styleCenter styleBold" style="background-color: #79ade5; border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; margin: 0px; overflow: hidden; padding: 0px 3px; text-align: center; width: auto;">Date</th><th class="styleCenter styleBold" style="background-color: #79ade5; border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; margin: 0px; overflow: hidden; padding: 0px 3px; text-align: center; width: auto;">General Journal</th><th class="styleCenter styleBold" style="background-color: #79ade5; border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; margin: 0px; overflow: hidden; padding: 0px 3px; text-align: center; width: auto;">Debit</th><th class="styleCenter styleBold" style="background-color: #79ade5; border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; margin: 0px; overflow: hidden; padding: 0px 3px; text-align: center; width: auto;">Credit</th></tr>
<tr h="23" style="border: 0px; cursor: pointer; height: 23px; margin: 0px; padding: 0px;" table="1"><td class="serialno-text" style="border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; text-align: center; top: 0px !important; white-space: nowrap;">1</td><td class="styleCenter" colspan="1" id="1_table1_cell_c0_r0" rowspan="1" style="border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; text-align: center; top: 0px !important; white-space: nowrap;">Dec 31</td><td class="dropDownList ddPolicy rightAnswer" colspan="1" id="1_table1_cell_c1_r0" rowspan="1" style="background-attachment: initial !important; background-clip: initial !important; background-image: initial !important; background-origin: initial !important; background-position: initial !important; background-repeat: initial !important; background-size: initial !important; border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; top: 0px !important; white-space: nowrap;">Bad debts expense <span style="background-color: yellow;">107000*1.5%-680</span><span aria-hidden="true" class="icon-Right small_rd_backg" role="presentation" style="-webkit-font-smoothing: antialiased; border: 0px; font-family: AccountingTool !important; font-variant-east-asian: normal; font-variant-numeric: normal; line-height: 1; margin: 0px; padding: 0px; position: absolute; right: 5px; speak: none; top: 11px; transform: translateY(-50%);"></span><span class="text-hide" style="border: 0px; margin: 0px; padding: 0px; position: absolute; text-indent: -99999px;">selected answer correct</span></td><td class="toggled groupResponse isN toggled groupResponse toggled groupResponse toggled groupResponse toggled groupResponse styleNumber toggled groupResponse rightAnswer" colspan="1" id="1_table1_cell_c2_r0" rowspan="1" style="background-attachment: initial !important; background-clip: initial !important; background-image: initial !important; background-origin: initial !important; background-position: initial !important; background-repeat: initial !important; background-size: initial !important; border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; text-align: right; top: 0px !important; white-space: nowrap;" togglehtmlindex="49">925<span aria-hidden="true" class="icon-Right small_rd_backg" role="presentation" style="-webkit-font-smoothing: antialiased; border: 0px; font-family: AccountingTool !important; font-variant-east-asian: normal; font-variant-numeric: normal; line-height: 1; margin: 0px; padding: 0px; position: absolute; right: 5px; speak: none; top: 11px; transform: translateY(-50%);"></span><span class="text-hide" style="border: 0px; margin: 0px; padding: 0px; position: absolute; text-align: left; text-indent: -99999px;">selected answer correct</span></td><td class="toggled groupResponse isN toggled groupResponse toggled groupResponse toggled groupResponse toggled groupResponse toggled groupResponse styleNumber" colspan="1" id="1_table1_cell_c3_r0" rowspan="1" style="border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; text-align: right; top: 0px !important; white-space: nowrap;" togglehtmlindex="49"><span class="text-hide" style="border: 0px; margin: 0px; padding: 0px; position: absolute; text-align: left; text-indent: -99999px;">not attempted</span></td></tr>
<tr h="23" style="border: 0px; cursor: pointer; height: 23px; margin: 0px; padding: 0px;" table="1"><td class="serialno-text" style="border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; text-align: center; text-indent: 100px; top: 0px !important; white-space: nowrap;"></td><td id="1_table1_cell_c0_r1" style="border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; top: 0px !important; white-space: nowrap;"></td><td class="dropDownList ddPolicy GJIndent rightAnswer" colspan="1" id="1_table1_cell_c1_r1" rowspan="1" style="background-attachment: initial !important; background-clip: initial !important; background-image: initial !important; background-origin: initial !important; background-position: initial !important; background-repeat: initial !important; background-size: initial !important; border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; text-indent: 15px; top: 0px !important; white-space: nowrap;">Allowance for doubtful accounts<span aria-hidden="true" class="icon-Right small_rd_backg" role="presentation" style="-webkit-font-smoothing: antialiased; border: 0px; font-family: AccountingTool !important; font-variant-east-asian: normal; font-variant-numeric: normal; line-height: 1; margin: 0px; padding: 0px; position: absolute; right: 5px; speak: none; top: 11px; transform: translateY(-50%);"></span><span class="text-hide" style="border: 0px; margin: 0px; padding: 0px; position: absolute; text-indent: -99999px;">selected answer correct</span></td><td class="toggled groupResponse isN styleNumber" colspan="1" id="1_table1_cell_c2_r1" rowspan="1" style="border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; text-align: right; top: 0px !important; white-space: nowrap;" togglehtmlindex="25"><span class="text-hide" style="border: 0px; margin: 0px; padding: 0px; position: absolute; text-align: left; text-indent: -99999px;">not attempted</span></td><td class="toggled groupResponse isN styleNumber rightAnswer" colspan="1" id="1_table1_cell_c3_r1" rowspan="1" style="background-attachment: initial !important; background-clip: initial !important; background-image: initial !important; background-origin: initial !important; background-position: initial !important; background-repeat: initial !important; background-size: initial !important; border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; text-align: right; top: 0px !important; white-space: nowrap;" togglehtmlindex="25">925<span aria-hidden="true" class="icon-Right small_rd_backg" role="presentation" style="-webkit-font-smoothing: antialiased; border: 0px; font-family: AccountingTool !important; font-variant-east-asian: normal; font-variant-numeric: normal; line-height: 1; margin: 0px; padding: 0px; position: absolute; right: 5px; speak: none; top: 11px; transform: translateY(-50%);"></span><span class="text-hide" style="border: 0px; margin: 0px; padding: 0px; position: absolute; text-align: left; text-indent: -99999px;">selected answer correct</span></td></tr>
</tbody></table>
<br />
<span style="border: 0px; font-family: proxima-nova-soft, sans-serif; font-stretch: inherit; font-variant-east-asian: inherit; font-variant-numeric: inherit; font-weight: 700; line-height: inherit; margin: 0px; padding: 0px;">2.</span><span style="font-family: proxima-nova-soft, sans-serif;"> What amount would have been used in the year-end adjusting entry if the allowance account had a year-end unadjusted debit balance of $700? </span><span style="background-color: yellow; color: black; font-family: arial, serif; font-size: 13px; font-style: inherit; font-variant-caps: inherit; font-variant-ligatures: inherit; font-weight: inherit; white-space: nowrap;">107000*1.5%+700</span><br />
<table border="0" cellpadding="0" cellspacing="0" class="tableControl" id="tableControl_0_0" style="border-spacing: 0px; border: none !important; color: black; font-family: Verdana; font-size: 13px; font-stretch: inherit; font-variant-east-asian: inherit; font-variant-numeric: inherit; line-height: inherit; margin: 0px; padding: 0px;"><tbody style="border: 0px; margin: 0px; padding: 0px;">
<tr style="border: 0px; margin: 0px; padding: 0px;"><td class="barTop" style="border: 0px; margin: 0px; padding: 0px; width: 0px;"></td></tr>
<tr style="border: 0px; margin: 0px; padding: 0px;"><td class="barLeft" style="border: 0px; margin: 0px; padding: 0px; vertical-align: top;"></td><td class="sheetPane" style="border: 0px; margin: 0px; padding: 0px; vertical-align: top; width: 434px;"><div class="jSheetEditPane" id="jSheetEditPane_0_0" style="background-image: none !important; border: 0px; margin: 0px; padding: 0px !important; position: relative !important; width: 434px;">
<table border="1px" cellpadding="0" cellspacing="0" class="jSheet ui-widget-content table-scratch review" id="jSheet_0_0" style="background-attachment: initial; background-clip: initial; background-image: none !important; background-origin: initial; background-position: initial; background-repeat: initial; background-size: initial; border-color: rgb(119, 119, 119); border-image: initial; border-spacing: 0px !important; border-style: solid; border-width: 1px 0px 0px 1px !important; color: #222222; cursor: cell; empty-cells: show; font-family: Arial; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; height: auto !important; line-height: inherit; margin: 0px; overflow: visible; padding: 0px; position: relative !important; table-layout: fixed;" tabindex="1"><colgroup><col style="border: none !important; width: 306px;" width="306"></col><col style="border: none !important; width: 85px;" width="85"></col></colgroup><tbody style="border-image: initial; border-style: initial; border-width: 0px; color: inherit !important; margin: 0px; padding: 0px;">
<tr h="23" style="background-color: transparent; border-image: initial; border-style: solid !important; border-width: 0px !important; color: inherit !important; height: 23px; margin: 0px; padding: 0px !important;"><td class="td-readOnly" colspan="1" id="0_table0_cell_c0_r0" rowspan="1" scope="col" style="background-color: #79ade5; border-color: inherit; border-image: initial; border-style: solid; border-width: 0px 1px 1px 0px; box-sizing: border-box; color: inherit; font-size: 1em; left: 0px !important; margin: 0px !important; min-width: 0px !important; padding: 0px 3px; position: relative; top: 0px !important; white-space: pre-wrap;">Amount used in the year-end adjusting entry</td><td class="styleNumber response td-readOnly rightAnswer" colspan="1" id="0_table0_cell_c1_r0" rowspan="1" scope="col" style="background: rgb(247, 250, 246) !important; border-color: inherit; border-image: initial; border-style: solid; border-width: 0px 1px 1px 0px; box-sizing: border-box; color: inherit; font-size: 1em; height: 21px; left: 311px; margin: 0px !important; min-width: 0px !important; padding: 0px 3px; position: relative; text-align: right; top: 2px; white-space: pre-wrap; width: 83px;"><span aria-hidden="true" class="currencySymbol" role="presentation" style="border: 0px; float: left; margin: 0px 0px 0px -2px; padding: 0px;">$</span>2,305<span aria-hidden="true" class="icon-Right small_rd_backg" role="presentation" style="-webkit-font-smoothing: antialiased; border: 0px; font-family: AccountingTool !important; font-variant-east-asian: normal; font-variant-numeric: normal; line-height: 1; margin: 0px; padding: 0px; position: absolute; right: 5px; speak: none; top: 11px; transform: translateY(-50%);"></span><span class="text-hide" style="border: 0px; margin: 0px; padding: 0px; position: absolute; text-align: left; text-indent: -99999px;">selected answer correct</span></td></tr>
</tbody></table>
</div>
</td></tr>
</tbody></table>
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<span style="background-color: #f3f3f3; color: #100000; font-family: "arial"; font-size: 30px;">10.</span><br />
<div style="border: 0px; color: #252525; font-size: medium; font-stretch: inherit; line-height: inherit; padding: 0px;">
<div style="border: 0px; font-family: proxima-nova-soft, sans-serif; font-stretch: inherit; font-variant-east-asian: inherit; font-variant-numeric: inherit; line-height: inherit; padding: 0px;">
At each calendar year-end, Mazie Supply Co. uses the percent of accounts receivable method to estimate bad debts. On December 31, 2017, it has outstanding accounts receivable of $53,500, and it estimates that 5% will be uncollectible.<br /> </div>
<div style="border: 0px; font-family: proxima-nova-soft, sans-serif; font-stretch: inherit; font-variant-east-asian: inherit; font-variant-numeric: inherit; line-height: inherit; padding: 0px;">
Prepare the adjusting entry to record bad debts expense for year 2017 under the assumption that the Allowance for Doubtful Accounts has:</div>
<ol style="border: 0px; font-family: proxima-nova-soft, sans-serif; list-style-type: none; padding-left: 8px;">
<li style="border: 0px; font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px;"><div style="border: 0px; font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; padding: 0px 0px 0px 15px; text-indent: -22px;">
<i style="border: 0px; font-family: inherit; font-size: inherit; font-stretch: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px;">(a)</i> a $910 credit balance before the adjustment.</div>
</li>
<li style="border: 0px; font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px;"><div style="border: 0px; font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; padding: 0px 0px 0px 15px; text-indent: -22px;">
<i style="border: 0px; font-family: inherit; font-size: inherit; font-stretch: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px;">(b)</i> a $268 debit balance before the adjustment.</div>
</li>
<li style="border: 0px; font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px;"><table class="review" id="holisticTable" style="border-bottom-color: initial; border-bottom-style: initial; border-image: initial; border-left-color: rgb(119, 119, 119); border-left-style: solid; border-right-color: initial; border-right-style: initial; border-spacing: 0px; border-top-color: rgb(119, 119, 119) !important; border-top-style: solid !important; border-width: 1px 0px 0px 1px; color: black; font-family: Verdana; font-size: 13px; font-stretch: inherit; font-variant-east-asian: inherit; font-variant-numeric: inherit; height: 142px; line-height: inherit; margin: -1px 0px 0px; padding: 0px; table-layout: fixed; width: 776px;" summary="Below is listing of entries that have been entered for this requirements." tabindex="0"><colgroup><col class="acol" style="width: 40px;" width="40"></col><col style="width: 85px;" width="85"></col><col style="width: 305px;" width="305"></col><col style="width: 75px;" width="75"></col><col style="width: 75px;" width="75"></col></colgroup><tbody style="border: 0px; margin: 0px; padding: 0px;">
<tr h="26px" style="border: 0px; height: 26px; margin: 0px; padding: 0px;"><th class="styleCenter styleBold serial-no" style="background-color: #79ade5; border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; margin: 0px; overflow: hidden; padding: 0px 3px; text-align: center; width: 84px;">No</th><th class="styleCenter styleBold" style="background-color: #79ade5; border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; margin: 0px; overflow: hidden; padding: 0px 3px; text-align: center; width: auto;">Transaction</th><th class="styleCenter styleBold" style="background-color: #79ade5; border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; margin: 0px; overflow: hidden; padding: 0px 3px; text-align: center; width: auto;">General Journal</th><th class="styleCenter styleBold" style="background-color: #79ade5; border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; margin: 0px; overflow: hidden; padding: 0px 3px; text-align: center; width: auto;">Debit</th><th class="styleCenter styleBold" style="background-color: #79ade5; border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; margin: 0px; overflow: hidden; padding: 0px 3px; text-align: center; width: auto;">Credit</th></tr>
<tr h="23" style="border: 0px; cursor: pointer; height: 23px; margin: 0px; padding: 0px;" table="1"><td class="serialno-text" style="border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; text-align: center; top: 0px !important; white-space: nowrap;">1</td><td class="styleCenter" colspan="1" id="1_table1_cell_c0_r0" rowspan="1" style="border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; text-align: center; top: 0px !important; white-space: nowrap;">(a)</td><td class="dropDownList ddPolicy rightAnswer" colspan="1" id="1_table1_cell_c1_r0" rowspan="1" style="background-attachment: initial !important; background-clip: initial !important; background-image: initial !important; background-origin: initial !important; background-position: initial !important; background-repeat: initial !important; background-size: initial !important; border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; top: 0px !important; white-space: nowrap;">Bad debts expense 53500*5%-910<span aria-hidden="true" class="icon-Right small_rd_backg" role="presentation" style="-webkit-font-smoothing: antialiased; border: 0px; font-family: AccountingTool !important; font-variant-east-asian: normal; font-variant-numeric: normal; line-height: 1; margin: 0px; padding: 0px; position: absolute; right: 5px; speak: none; top: 11px; transform: translateY(-50%);"></span><span class="text-hide" style="border: 0px; margin: 0px; padding: 0px; position: absolute; text-indent: -99999px;">selected answer correct</span></td><td class="toggled groupResponse isN styleNumber toggled groupResponse rightAnswer" colspan="1" id="1_table1_cell_c2_r0" rowspan="1" style="background-attachment: initial !important; background-clip: initial !important; background-image: initial !important; background-origin: initial !important; background-position: initial !important; background-repeat: initial !important; background-size: initial !important; border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; text-align: right; top: 0px !important; white-space: nowrap;" togglehtmlindex="51">1,765<span aria-hidden="true" class="icon-Right small_rd_backg" role="presentation" style="-webkit-font-smoothing: antialiased; border: 0px; font-family: AccountingTool !important; font-variant-east-asian: normal; font-variant-numeric: normal; line-height: 1; margin: 0px; padding: 0px; position: absolute; right: 5px; speak: none; top: 11px; transform: translateY(-50%);"></span><span class="text-hide" style="border: 0px; margin: 0px; padding: 0px; position: absolute; text-align: left; text-indent: -99999px;">selected answer correct</span></td><td class="toggled groupResponse isN toggled groupResponse styleNumber" colspan="1" id="1_table1_cell_c3_r0" rowspan="1" style="border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; text-align: right; top: 0px !important; white-space: nowrap;" togglehtmlindex="51"><span class="text-hide" style="border: 0px; margin: 0px; padding: 0px; position: absolute; text-align: left; text-indent: -99999px;">not attempted</span></td></tr>
<tr h="23" style="border: 0px; cursor: pointer; height: 23px; margin: 0px; padding: 0px;" table="1"><td class="serialno-text" style="border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; text-align: center; text-indent: 100px; top: 0px !important; white-space: nowrap;"></td><td id="1_table1_cell_c0_r1" style="border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; top: 0px !important; white-space: nowrap;"></td><td class="dropDownList ddPolicy GJIndent rightAnswer" colspan="1" id="1_table1_cell_c1_r1" rowspan="1" style="background-attachment: initial !important; background-clip: initial !important; background-image: initial !important; background-origin: initial !important; background-position: initial !important; background-repeat: initial !important; background-size: initial !important; border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; text-indent: 15px; top: 0px !important; white-space: nowrap;">Allowance for doubtful accounts<span aria-hidden="true" class="icon-Right small_rd_backg" role="presentation" style="-webkit-font-smoothing: antialiased; border: 0px; font-family: AccountingTool !important; font-variant-east-asian: normal; font-variant-numeric: normal; line-height: 1; margin: 0px; padding: 0px; position: absolute; right: 5px; speak: none; top: 11px; transform: translateY(-50%);"></span><span class="text-hide" style="border: 0px; margin: 0px; padding: 0px; position: absolute; text-indent: -99999px;">selected answer correct</span></td><td class="toggled groupResponse isN styleNumber" colspan="1" id="1_table1_cell_c2_r1" rowspan="1" style="border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; text-align: right; top: 0px !important; white-space: nowrap;" togglehtmlindex="1"><span class="text-hide" style="border: 0px; margin: 0px; padding: 0px; position: absolute; text-align: left; text-indent: -99999px;">not attempted</span></td><td class="toggled groupResponse styleRight isN styleNumber rightAnswer" colspan="1" id="1_table1_cell_c3_r1" rowspan="1" style="background-attachment: initial !important; background-clip: initial !important; background-image: initial !important; background-origin: initial !important; background-position: initial !important; background-repeat: initial !important; background-size: initial !important; border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; text-align: right; top: 0px !important; white-space: nowrap;" togglehtmlindex="1">1,765<span aria-hidden="true" class="icon-Right small_rd_backg" role="presentation" style="-webkit-font-smoothing: antialiased; border: 0px; font-family: AccountingTool !important; font-variant-east-asian: normal; font-variant-numeric: normal; line-height: 1; margin: 0px; padding: 0px; position: absolute; right: 5px; speak: none; top: 11px; transform: translateY(-50%);"></span><span class="text-hide" style="border: 0px; margin: 0px; padding: 0px; position: absolute; text-align: left; text-indent: -99999px;">selected answer correct</span></td></tr>
<tr class="second-row" h="23" style="border: 0px; height: 23px; margin: 0px; padding: 0px;"><td style="border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; top: 0px !important; white-space: nowrap;"></td><td style="border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; top: 0px !important; white-space: nowrap;"></td><td style="border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; top: 0px !important; white-space: nowrap;"></td><td style="border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; top: 0px !important; white-space: nowrap;"></td><td style="border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; top: 0px !important; white-space: nowrap;"></td></tr>
<tr h="23" style="border: 0px; cursor: pointer; height: 23px; margin: 0px; padding: 0px;" table="2"><td class="serialno-text" style="border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; text-align: center; top: 0px !important; white-space: nowrap;">2</td><td class="styleCenter" colspan="1" id="1_table2_cell_c0_r0" rowspan="1" style="border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; text-align: center; top: 0px !important; white-space: nowrap;">(b)</td><td class="dropDownList ddPolicy rightAnswer" colspan="1" id="1_table2_cell_c1_r0" rowspan="1" style="background-attachment: initial !important; background-clip: initial !important; background-image: initial !important; background-origin: initial !important; background-position: initial !important; background-repeat: initial !important; background-size: initial !important; border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; top: 0px !important; white-space: nowrap;">Bad debts expense 53500*5%+268<span aria-hidden="true" class="icon-Right small_rd_backg" role="presentation" style="-webkit-font-smoothing: antialiased; border: 0px; font-family: AccountingTool !important; font-variant-east-asian: normal; font-variant-numeric: normal; line-height: 1; margin: 0px; padding: 0px; position: absolute; right: 5px; speak: none; top: 11px; transform: translateY(-50%);"></span><span class="text-hide" style="border: 0px; margin: 0px; padding: 0px; position: absolute; text-indent: -99999px;">selected answer correct</span></td><td class="toggled groupResponse isN styleNumber toggled groupResponse rightAnswer" colspan="1" id="1_table2_cell_c2_r0" rowspan="1" style="background-attachment: initial !important; background-clip: initial !important; background-image: initial !important; background-origin: initial !important; background-position: initial !important; background-repeat: initial !important; background-size: initial !important; border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; text-align: right; top: 0px !important; white-space: nowrap;" togglehtmlindex="49">2,943<span aria-hidden="true" class="icon-Right small_rd_backg" role="presentation" style="-webkit-font-smoothing: antialiased; border: 0px; font-family: AccountingTool !important; font-variant-east-asian: normal; font-variant-numeric: normal; line-height: 1; margin: 0px; padding: 0px; position: absolute; right: 5px; speak: none; top: 11px; transform: translateY(-50%);"></span><span class="text-hide" style="border: 0px; margin: 0px; padding: 0px; position: absolute; text-align: left; text-indent: -99999px;">selected answer correct</span></td><td class="toggled groupResponse isN toggled groupResponse styleNumber" colspan="1" id="1_table2_cell_c3_r0" rowspan="1" style="border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; text-align: right; top: 0px !important; white-space: nowrap;" togglehtmlindex="49"><span class="text-hide" style="border: 0px; margin: 0px; padding: 0px; position: absolute; text-align: left; text-indent: -99999px;">not attempted</span></td></tr>
<tr h="23" style="border: 0px; cursor: pointer; height: 23px; margin: 0px; padding: 0px;" table="2"><td class="serialno-text" style="border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; text-align: center; text-indent: 100px; top: 0px !important; white-space: nowrap;"></td><td id="1_table2_cell_c0_r1" style="border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; top: 0px !important; white-space: nowrap;"></td><td class="dropDownList ddPolicy GJIndent rightAnswer" colspan="1" id="1_table2_cell_c1_r1" rowspan="1" style="background-attachment: initial !important; background-clip: initial !important; background-image: initial !important; background-origin: initial !important; background-position: initial !important; background-repeat: initial !important; background-size: initial !important; border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; text-indent: 15px; top: 0px !important; white-space: nowrap;">Allowance for doubtful accounts<span aria-hidden="true" class="icon-Right small_rd_backg" role="presentation" style="-webkit-font-smoothing: antialiased; border: 0px; font-family: AccountingTool !important; font-variant-east-asian: normal; font-variant-numeric: normal; line-height: 1; margin: 0px; padding: 0px; position: absolute; right: 5px; speak: none; top: 11px; transform: translateY(-50%);"></span><span class="text-hide" style="border: 0px; margin: 0px; padding: 0px; position: absolute; text-indent: -99999px;">selected answer correct</span></td><td class="toggled groupResponse isN styleNumber" colspan="1" id="1_table2_cell_c2_r1" rowspan="1" style="border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; text-align: right; top: 0px !important; white-space: nowrap;" togglehtmlindex="1"><span class="text-hide" style="border: 0px; margin: 0px; padding: 0px; position: absolute; text-align: left; text-indent: -99999px;">not attempted</span></td><td class="toggled groupResponse isN styleNumber rightAnswer" colspan="1" id="1_table2_cell_c3_r1" rowspan="1" style="background-attachment: initial !important; background-clip: initial !important; background-image: initial !important; background-origin: initial !important; background-position: initial !important; background-repeat: initial !important; background-size: initial !important; border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; text-align: right; top: 0px !important; white-space: nowrap;" togglehtmlindex="1">2,943<span aria-hidden="true" class="icon-Right small_rd_backg" role="presentation" style="-webkit-font-smoothing: antialiased; border: 0px; font-family: AccountingTool !important; font-variant-east-asian: normal; font-variant-numeric: normal; line-height: 1; margin: 0px; padding: 0px; position: absolute; right: 5px; speak: none; top: 11px; transform: translateY(-50%);"></span><span class="text-hide" style="border: 0px; margin: 0px; padding: 0px; position: absolute; text-align: left; text-indent: -99999px;">selected answer correct</span></td></tr>
</tbody></table>
</li>
</ol>
<span style="color: black; font-size: 13px; font-style: inherit; font-variant-caps: inherit; font-variant-ligatures: inherit; font-weight: inherit;">-----------------------------------------------------------------------------------</span></div>
<div>
<br /></div>
<span style="background-color: #f3f3f3; color: #100000; font-family: "arial"; font-size: 30px;">11.</span><br />
<div style="border: 0px; color: #252525; font-size: medium; font-stretch: inherit; line-height: inherit; padding: 0px;">
<span style="font-family: proxima-nova-soft, sans-serif;">On August 2, Jun Co. receives a $6,600, 90-day, 12% note from customer Ryan Albany as payment on his $6,600 account.</span><br style="font-family: proxima-nova-soft, sans-serif;" /><span style="font-family: proxima-nova-soft, sans-serif;"> </span><br style="font-family: proxima-nova-soft, sans-serif;" /><span style="font-family: proxima-nova-soft, sans-serif;">1. Compute the maturity date for the above note.</span><br />
<ul class="worksheet--mc__choices radioVertical" style="border: 0px; list-style-type: none;">
<li style="border: 0px; font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px;"><div class="worksheet--multiple-choice ember-view worksheet--mc__choices_label" id="ember918" style="border: 0px; font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px 0px 8px; padding: 0px;">
<div class="worksheet--multiple-choice-radio" style="border: 0px; display: inline-block; font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px;">
<input class="ember-view ember-text-field" disabled="" id="ember927" name="ans5" style="-webkit-tap-highlight-color: transparent; float: left; margin-left: 0px; margin-right: 5px; margin-top: 0px; opacity: 1; outline: 0px;" title="October 29" type="radio" value="" /><div aria-hidden="true" class="render-section" style="border: 0px; display: inline; font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px;">
October 29</div>
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</li>
<li style="border: 0px; font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px;"><div class="worksheet--multiple-choice ember-view worksheet--mc__choices_label" id="ember929" style="border: 0px; font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px 0px 8px; padding: 0px;">
<div class="worksheet--multiple-choice-radio" style="border: 0px; display: inline-block; font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px;">
<input class="ember-view ember-text-field" disabled="" id="ember930" name="ans5" style="-webkit-tap-highlight-color: transparent; float: left; margin-left: 0px; margin-right: 5px; margin-top: 0px; opacity: 1; outline: 0px;" title="October 30" type="radio" value="" /><div aria-hidden="true" class="render-section" style="border: 0px; display: inline; font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px;">
October 30</div>
</div>
</div>
</li>
<li style="border: 0px; font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px;"><div class="worksheet--multiple-choice ember-view worksheet--mc__choices_label is-correct" id="ember932" style="border: 0px; font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px 0px 8px; padding: 0px;">
<div class="worksheet--multiple-choice-radio" style="border: 0px; display: inline-block; font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px;">
<input class="ember-view ember-text-field" disabled="" id="ember933" name="ans5" style="-webkit-tap-highlight-color: transparent; float: left; margin-left: 0px; margin-right: 5px; margin-top: 0px; opacity: 1; outline: 0px;" title="October 31 Correct" type="radio" value="" /><div aria-hidden="true" class="render-section" style="background-color: yellow; border: 0px; display: inline; font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px;">
October 31 </div>
<span aria-hidden="true" class="answer--is-correct" data-icon="✓" style="border: 0px; display: inline-block; font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px;"></span></div>
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</li>
<li style="border: 0px; font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px;"><div class="worksheet--multiple-choice ember-view worksheet--mc__choices_label" id="ember935" style="border: 0px; font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px 0px 8px; padding: 0px;">
<div class="worksheet--multiple-choice-radio" style="border: 0px; display: inline-block; font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px;">
<input class="ember-view ember-text-field" disabled="" id="ember936" name="ans5" style="-webkit-tap-highlight-color: transparent; float: left; margin-left: 0px; margin-right: 5px; margin-top: 0px; opacity: 1; outline: 0px;" title="November 1" type="radio" value="" /><div aria-hidden="true" class="render-section" style="border: 0px; display: inline; font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px;">
November 1</div>
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</li>
<li style="border: 0px; font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px;"><div class="worksheet--multiple-choice ember-view worksheet--mc__choices_label" id="ember938" style="border: 0px; font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px 0px 8px; padding: 0px;">
<div class="worksheet--multiple-choice-radio" style="border: 0px; display: inline-block; font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px;">
<input class="ember-view ember-text-field" disabled="" id="ember939" name="ans5" style="-webkit-tap-highlight-color: transparent; float: left; margin-left: 0px; margin-right: 5px; margin-top: 0px; opacity: 1; outline: 0px;" title="November 2" type="radio" value="" /><div aria-hidden="true" class="render-section" style="border: 0px; display: inline; font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px;">
November 2</div>
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<span style="font-family: proxima-nova-soft, sans-serif;">2. Prepare Jun's journal entry for August 2.</span><br />
<table class="review" id="holisticTable" style="border-bottom-color: initial; border-bottom-style: initial; border-image: initial; border-left-color: rgb(119, 119, 119); border-left-style: solid; border-right-color: initial; border-right-style: initial; border-spacing: 0px; border-top-color: rgb(119, 119, 119) !important; border-top-style: solid !important; border-width: 1px 0px 0px 1px; color: black; font-family: Verdana; font-size: 13px; font-stretch: inherit; font-variant-east-asian: inherit; font-variant-numeric: inherit; height: 73px; line-height: inherit; margin: -1px 0px 0px; padding: 0px; table-layout: fixed; width: 776px;" summary="Below is listing of entries that have been entered for this requirements." tabindex="0"><colgroup><col class="acol" style="width: 40px;" width="40"></col><col style="width: 85px;" width="85"></col><col style="width: 305px;" width="305"></col><col style="width: 75px;" width="75"></col><col style="width: 75px;" width="75"></col></colgroup><tbody style="border: 0px; margin: 0px; padding: 0px;">
<tr h="26px" style="border: 0px; height: 26px; margin: 0px; padding: 0px;"><th class="styleCenter styleBold serial-no" style="background-color: #79ade5; border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; margin: 0px; overflow: hidden; padding: 0px 3px; text-align: center; width: 84px;">No</th><th class="styleCenter styleBold" style="background-color: #79ade5; border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; margin: 0px; overflow: hidden; padding: 0px 3px; text-align: center; width: auto;">Date</th><th class="styleCenter styleBold" style="background-color: #79ade5; border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; margin: 0px; overflow: hidden; padding: 0px 3px; text-align: center; width: auto;">General Journal</th><th class="styleCenter styleBold" style="background-color: #79ade5; border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; margin: 0px; overflow: hidden; padding: 0px 3px; text-align: center; width: auto;">Debit</th><th class="styleCenter styleBold" style="background-color: #79ade5; border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; margin: 0px; overflow: hidden; padding: 0px 3px; text-align: center; width: auto;">Credit</th></tr>
<tr h="23" style="border: 0px; cursor: pointer; height: 23px; margin: 0px; padding: 0px;" table="1"><td class="serialno-text" style="border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; text-align: center; top: 0px !important; white-space: nowrap;">1</td><td class="styleCenter" colspan="1" id="1_table1_cell_c0_r0" rowspan="1" style="border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; text-align: center; top: 0px !important; white-space: nowrap;">Aug 02</td><td class="dropDownList ddPolicydropDownList ddPolicydropDownList ddPolicy rightAnswer" colspan="1" id="1_table1_cell_c1_r0" rowspan="1" style="background-attachment: initial !important; background-clip: initial !important; background-image: initial !important; background-origin: initial !important; background-position: initial !important; background-repeat: initial !important; background-size: initial !important; border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; top: 0px !important; white-space: nowrap;">Notes receivable—R. Albany<span aria-hidden="true" class="icon-Right small_rd_backg" role="presentation" style="-webkit-font-smoothing: antialiased; border: 0px; font-family: AccountingTool !important; font-variant-east-asian: normal; font-variant-numeric: normal; line-height: 1; margin: 0px; padding: 0px; position: absolute; right: 5px; speak: none; top: 11px; transform: translateY(-50%);"></span><span class="text-hide" style="border: 0px; margin: 0px; padding: 0px; position: absolute; text-indent: -99999px;">selected answer correct</span></td><td class="toggled groupResponse isN toggled groupResponse styleNumber toggled groupResponse rightAnswer" colspan="1" id="1_table1_cell_c2_r0" rowspan="1" style="background-attachment: initial !important; background-clip: initial !important; background-image: initial !important; background-origin: initial !important; background-position: initial !important; background-repeat: initial !important; background-size: initial !important; border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; text-align: right; top: 0px !important; white-space: nowrap;" togglehtmlindex="44">6,600<span aria-hidden="true" class="icon-Right small_rd_backg" role="presentation" style="-webkit-font-smoothing: antialiased; border: 0px; font-family: AccountingTool !important; font-variant-east-asian: normal; font-variant-numeric: normal; line-height: 1; margin: 0px; padding: 0px; position: absolute; right: 5px; speak: none; top: 11px; transform: translateY(-50%);"></span><span class="text-hide" style="border: 0px; margin: 0px; padding: 0px; position: absolute; text-align: left; text-indent: -99999px;">selected answer correct</span></td><td class="toggled groupResponse isN toggled groupResponse toggled groupResponse styleNumber" colspan="1" id="1_table1_cell_c3_r0" rowspan="1" style="border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; text-align: right; top: 0px !important; white-space: nowrap;" togglehtmlindex="44"><span class="text-hide" style="border: 0px; margin: 0px; padding: 0px; position: absolute; text-align: left; text-indent: -99999px;">not attempted</span></td></tr>
<tr h="23" style="border: 0px; cursor: pointer; height: 23px; margin: 0px; padding: 0px;" table="1"><td class="serialno-text" style="border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; text-align: center; text-indent: 100px; top: 0px !important; white-space: nowrap;"></td><td id="1_table1_cell_c0_r1" style="border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; top: 0px !important; white-space: nowrap;"></td><td class="dropDownList ddPolicy GJIndent rightAnswer" colspan="1" id="1_table1_cell_c1_r1" rowspan="1" style="background-attachment: initial !important; background-clip: initial !important; background-image: initial !important; background-origin: initial !important; background-position: initial !important; background-repeat: initial !important; background-size: initial !important; border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; text-indent: 15px; top: 0px !important; white-space: nowrap;">Accounts receivable—R. Albany<span aria-hidden="true" class="icon-Right small_rd_backg" role="presentation" style="-webkit-font-smoothing: antialiased; border: 0px; font-family: AccountingTool !important; font-variant-east-asian: normal; font-variant-numeric: normal; line-height: 1; margin: 0px; padding: 0px; position: absolute; right: 5px; speak: none; top: 11px; transform: translateY(-50%);"></span><span class="text-hide" style="border: 0px; margin: 0px; padding: 0px; position: absolute; text-indent: -99999px;">selected answer correct</span></td><td class="toggled groupResponse isN styleNumber" colspan="1" id="1_table1_cell_c2_r1" rowspan="1" style="border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; text-align: right; top: 0px !important; white-space: nowrap;" togglehtmlindex="31"><span class="text-hide" style="border: 0px; margin: 0px; padding: 0px; position: absolute; text-align: left; text-indent: -99999px;">not attempted</span></td><td class="toggled groupResponse isN styleNumber rightAnswer" colspan="1" id="1_table1_cell_c3_r1" rowspan="1" style="background-attachment: initial !important; background-clip: initial !important; background-image: initial !important; background-origin: initial !important; background-position: initial !important; background-repeat: initial !important; background-size: initial !important; border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; text-align: right; top: 0px !important; white-space: nowrap;" togglehtmlindex="31">6,600<span aria-hidden="true" class="icon-Right small_rd_backg" role="presentation" style="-webkit-font-smoothing: antialiased; border: 0px; font-family: AccountingTool !important; font-variant-east-asian: normal; font-variant-numeric: normal; line-height: 1; margin: 0px; padding: 0px; position: absolute; right: 5px; speak: none; top: 11px; transform: translateY(-50%);"></span><span class="text-hide" style="border: 0px; margin: 0px; padding: 0px; position: absolute; text-align: left; text-indent: -99999px;">selected answer correct</span></td></tr>
</tbody></table>
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<span style="background-color: #f3f3f3; color: #100000; font-family: arial; font-size: 30px;">12.</span></div>
<span style="color: #252525; font-family: proxima-nova-soft, sans-serif; font-size: small;">On August 2, Jun Co. receives a $7,200, 90-day, 12.5% note from customer Ryan Albany as payment on his $7,200 account.</span><br style="color: #252525; font-family: proxima-nova-soft, sans-serif; font-size: medium;" /><span style="color: #252525; font-family: proxima-nova-soft, sans-serif; font-size: small;"> </span><br style="color: #252525; font-family: proxima-nova-soft, sans-serif; font-size: medium;" /><span style="color: #252525; font-family: proxima-nova-soft, sans-serif; font-size: small;">Prepare Jun's journal entry assuming the note is honored by the customer on October 31 of that same year. </span><span style="border: 0px; color: #252525; font-family: proxima-nova-soft, sans-serif; font-size: small; font-stretch: inherit; font-variant-east-asian: inherit; font-variant-numeric: inherit; font-weight: 700; line-height: inherit; margin: 0px; padding: 0px;"><span style="border: 0px; color: red; font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px;">(</span></span><span style="border: 0px; color: red; font-family: proxima-nova-soft, sans-serif; font-size: small; font-stretch: inherit; font-variant-east-asian: inherit; font-variant-numeric: inherit; line-height: inherit; margin: 0px; padding: 0px;"><span style="border: 0px; font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: 700; line-height: inherit; margin: 0px; padding: 0px;">Round your answers to nearest whole dollar value.</span></span><span style="color: #252525; font-family: proxima-nova-soft, sans-serif; font-size: small;"> </span><span style="border: 0px; color: #252525; font-family: proxima-nova-soft, sans-serif; font-size: small; font-stretch: inherit; font-variant-east-asian: inherit; font-variant-numeric: inherit; font-weight: 700; line-height: inherit; margin: 0px; padding: 0px;"><span style="border: 0px; color: red; font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px;">Use <span style="background-color: black;">360</span> days a year.)</span></span><br />
<table class="review" id="holisticTable" style="border-bottom-color: initial; border-bottom-style: initial; border-image: initial; border-left-color: rgb(119, 119, 119); border-left-style: solid; border-right-color: initial; border-right-style: initial; border-spacing: 0px; border-top-color: rgb(119, 119, 119) !important; border-top-style: solid !important; border-width: 1px 0px 0px 1px; color: black; font-family: Verdana; font-size: 13px; font-stretch: inherit; font-variant-east-asian: inherit; font-variant-numeric: inherit; height: 96px; line-height: inherit; margin: -1px 0px 0px; padding: 0px; table-layout: fixed; width: 776px;" summary="Below is listing of entries that have been entered for this requirements." tabindex="0"><colgroup><col class="acol" style="width: 40px;" width="40"></col><col style="width: 85px;" width="85"></col><col style="width: 305px;" width="305"></col><col style="width: 75px;" width="75"></col><col style="width: 75px;" width="75"></col></colgroup><tbody style="border: 0px; margin: 0px; padding: 0px;">
<tr h="26px" style="border: 0px; height: 26px; margin: 0px; padding: 0px;"><th class="styleCenter styleBold serial-no" style="background-color: #79ade5; border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; margin: 0px; overflow: hidden; padding: 0px 3px; text-align: center; width: 84px;">No</th><th class="styleCenter styleBold" style="background-color: #79ade5; border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; margin: 0px; overflow: hidden; padding: 0px 3px; text-align: center; width: auto;">Date</th><th class="styleCenter styleBold" style="background-color: #79ade5; border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; margin: 0px; overflow: hidden; padding: 0px 3px; text-align: center; width: auto;">General Journal</th><th class="styleCenter styleBold" style="background-color: #79ade5; border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; margin: 0px; overflow: hidden; padding: 0px 3px; text-align: center; width: auto;">Debit</th><th class="styleCenter styleBold" style="background-color: #79ade5; border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; margin: 0px; overflow: hidden; padding: 0px 3px; text-align: center; width: auto;">Credit</th></tr>
<tr h="23" style="border: 0px; cursor: pointer; height: 23px; margin: 0px; padding: 0px;" table="1"><td class="serialno-text" style="border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; text-align: center; top: 0px !important; white-space: nowrap;">1</td><td class="styleCenter" colspan="1" id="1_table1_cell_c0_r0" rowspan="1" style="border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; text-align: center; top: 0px !important; white-space: nowrap;">Oct 31</td><td class="dropDownList ddPolicy rightAnswer" colspan="1" id="1_table1_cell_c1_r0" rowspan="1" style="background-attachment: initial !important; background-clip: initial !important; background-image: initial !important; background-origin: initial !important; background-position: initial !important; background-repeat: initial !important; background-size: initial !important; border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; top: 0px !important; white-space: nowrap;">Cash<span aria-hidden="true" class="icon-Right small_rd_backg" role="presentation" style="-webkit-font-smoothing: antialiased; border: 0px; font-family: AccountingTool !important; font-variant-east-asian: normal; font-variant-numeric: normal; line-height: 1; margin: 0px; padding: 0px; position: absolute; right: 5px; speak: none; top: 11px; transform: translateY(-50%);"></span><span class="text-hide" style="border: 0px; margin: 0px; padding: 0px; position: absolute; text-indent: -99999px;">selected answer correct</span></td><td class="toggled groupResponse valueTolerance isN toggled groupResponse styleNumber toggled groupResponse rightAnswer" colspan="1" id="1_table1_cell_c2_r0" rowspan="1" style="background-attachment: initial !important; background-clip: initial !important; background-image: initial !important; background-origin: initial !important; background-position: initial !important; background-repeat: initial !important; background-size: initial !important; border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; text-align: right; top: 0px !important; white-space: nowrap;" togglehtmlindex="39">7,425<span aria-hidden="true" class="icon-Right small_rd_backg" role="presentation" style="-webkit-font-smoothing: antialiased; border: 0px; font-family: AccountingTool !important; font-variant-east-asian: normal; font-variant-numeric: normal; line-height: 1; margin: 0px; padding: 0px; position: absolute; right: 5px; speak: none; top: 11px; transform: translateY(-50%);"></span><span class="text-hide" style="border: 0px; margin: 0px; padding: 0px; position: absolute; text-align: left; text-indent: -99999px;">selected answer correct</span></td><td class="toggled groupResponse isN toggled groupResponse toggled groupResponse styleNumber" colspan="1" id="1_table1_cell_c3_r0" rowspan="1" style="border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; text-align: right; top: 0px !important; white-space: nowrap;" togglehtmlindex="39"><span class="text-hide" style="border: 0px; margin: 0px; padding: 0px; position: absolute; text-align: left; text-indent: -99999px;">not attempted</span></td></tr>
<tr h="23" style="border: 0px; cursor: pointer; height: 23px; margin: 0px; padding: 0px;" table="1"><td class="serialno-text" style="border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; text-align: center; text-indent: 100px; top: 0px !important; white-space: nowrap;"></td><td id="1_table1_cell_c0_r1" style="border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; top: 0px !important; white-space: nowrap;"></td><td class="dropDownList shuffled groupResponse ddPolicydropDownList ddPolicy GJIndent rightAnswer" colspan="1" id="1_table1_cell_c1_r1" rowspan="1" shufflehtmlindex="30" style="background-attachment: initial !important; background-clip: initial !important; background-image: initial !important; background-origin: initial !important; background-position: initial !important; background-repeat: initial !important; background-size: initial !important; border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; text-indent: 15px; top: 0px !important; white-space: nowrap;">Notes receivable—R. Albany<span aria-hidden="true" class="icon-Right small_rd_backg" role="presentation" style="-webkit-font-smoothing: antialiased; border: 0px; font-family: AccountingTool !important; font-variant-east-asian: normal; font-variant-numeric: normal; line-height: 1; margin: 0px; padding: 0px; position: absolute; right: 5px; speak: none; top: 11px; transform: translateY(-50%);"></span><span class="text-hide" style="border: 0px; margin: 0px; padding: 0px; position: absolute; text-indent: -99999px;">selected answer correct</span></td><td class="toggled groupResponse shuffled isN styleNumber" colspan="1" id="1_table1_cell_c2_r1" rowspan="1" shufflehtmlindex="30" style="border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; text-align: right; top: 0px !important; white-space: nowrap;" togglehtmlindex="25"><span class="text-hide" style="border: 0px; margin: 0px; padding: 0px; position: absolute; text-align: left; text-indent: -99999px;">not attempted</span></td><td class="toggled groupResponse shuffled isN styleNumber rightAnswer" colspan="1" id="1_table1_cell_c3_r1" rowspan="1" shufflehtmlindex="30" style="background-attachment: initial !important; background-clip: initial !important; background-image: initial !important; background-origin: initial !important; background-position: initial !important; background-repeat: initial !important; background-size: initial !important; border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; text-align: right; top: 0px !important; white-space: nowrap;" togglehtmlindex="25">7,200<span aria-hidden="true" class="icon-Right small_rd_backg" role="presentation" style="-webkit-font-smoothing: antialiased; border: 0px; font-family: AccountingTool !important; font-variant-east-asian: normal; font-variant-numeric: normal; line-height: 1; margin: 0px; padding: 0px; position: absolute; right: 5px; speak: none; top: 11px; transform: translateY(-50%);"></span><span class="text-hide" style="border: 0px; margin: 0px; padding: 0px; position: absolute; text-align: left; text-indent: -99999px;">selected answer correct</span></td></tr>
<tr h="23" style="border: 0px; cursor: pointer; height: 23px; margin: 0px; padding: 0px;" table="1"><td class="serialno-text" style="border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; text-align: center; text-indent: 100px; top: 0px !important; white-space: nowrap;"></td><td id="1_table1_cell_c0_r2" style="border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; top: 0px !important; white-space: nowrap;"></td><td class="dropDownList shuffled groupResponse ddPolicy GJIndent rightAnswer" colspan="1" id="1_table1_cell_c1_r2" rowspan="1" shufflehtmlindex="30" style="background-attachment: initial !important; background-clip: initial !important; background-image: initial !important; background-origin: initial !important; background-position: initial !important; background-repeat: initial !important; background-size: initial !important; border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; text-indent: 15px; top: 0px !important; white-space: nowrap;">Interest revenue 7200*12.5% * 90/<span style="background-color: red;">360</span><span aria-hidden="true" class="icon-Right small_rd_backg" role="presentation" style="-webkit-font-smoothing: antialiased; border: 0px; font-family: AccountingTool !important; font-variant-east-asian: normal; font-variant-numeric: normal; line-height: 1; margin: 0px; padding: 0px; position: absolute; right: 5px; speak: none; top: 11px; transform: translateY(-50%);"></span><span class="text-hide" style="border: 0px; margin: 0px; padding: 0px; position: absolute; text-indent: -99999px;">selected answer correct</span></td><td class="toggled groupResponse shuffled isN styleNumber" colspan="1" id="1_table1_cell_c2_r2" rowspan="1" shufflehtmlindex="30" style="border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; text-align: right; top: 0px !important; white-space: nowrap;" togglehtmlindex="26"><span class="text-hide" style="border: 0px; margin: 0px; padding: 0px; position: absolute; text-align: left; text-indent: -99999px;">not attempted</span></td><td class="toggled groupResponse shuffled valueTolerance isN styleNumber rightAnswer" colspan="1" id="1_table1_cell_c3_r2" rowspan="1" shufflehtmlindex="30" style="background-attachment: initial !important; background-clip: initial !important; background-image: initial !important; background-origin: initial !important; background-position: initial !important; background-repeat: initial !important; background-size: initial !important; border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; text-align: right; top: 0px !important; white-space: nowrap;" togglehtmlindex="26">225<span aria-hidden="true" class="icon-Right small_rd_backg" role="presentation" style="-webkit-font-smoothing: antialiased; border: 0px; font-family: AccountingTool !important; font-variant-east-asian: normal; font-variant-numeric: normal; line-height: 1; margin: 0px; padding: 0px; position: absolute; right: 5px; speak: none; top: 11px; transform: translateY(-50%);"></span><span class="text-hide" style="border: 0px; margin: 0px; padding: 0px; position: absolute; text-align: left; text-indent: -99999px;">selected answer correct</span></td></tr>
</tbody></table>
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<span style="background-color: #f3f3f3; color: #100000; font-family: arial; font-size: 30px;">13.</span><br />
<div style="border: 0px; color: #252525; font-size: medium; font-stretch: inherit; line-height: inherit; padding: 0px;">
<span style="font-family: proxima-nova-soft, sans-serif;">Daw Company's <span style="background-color: yellow;">December 31</span> year-end unadjusted trial balance shows a $26,000 balance in Notes Receivable. This balance is from one 6% note dated <span style="background-color: yellow;">December 1</span>, with a period of <span style="background-color: red;">45</span> days. Assume Daw Company does not prepare reversing entries.</span><br style="font-family: proxima-nova-soft, sans-serif;" /><span style="font-family: proxima-nova-soft, sans-serif;"> </span><br style="font-family: proxima-nova-soft, sans-serif;" /><span style="font-family: proxima-nova-soft, sans-serif;">Prepare journal entries for December 31 and for the note's maturity date assuming it is honored. </span><span style="border: 0px; font-family: proxima-nova-soft, sans-serif; font-stretch: inherit; font-variant-east-asian: inherit; font-variant-numeric: inherit; font-weight: 700; line-height: inherit; margin: 0px; padding: 0px;"><span style="border: 0px; color: red; font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px;">(Use 360 days a year.)</span></span></div>
<table class="review" id="holisticTable" style="border-bottom-color: initial; border-bottom-style: initial; border-image: initial; border-left-color: rgb(119, 119, 119); border-left-style: solid; border-right-color: initial; border-right-style: initial; border-spacing: 0px; border-top-color: rgb(119, 119, 119) !important; border-top-style: solid !important; border-width: 1px 0px 0px 1px; color: black; font-family: Verdana; font-size: 13px; font-stretch: inherit; font-variant-east-asian: inherit; font-variant-numeric: inherit; height: 188px; line-height: inherit; margin: -1px 0px 0px; padding: 0px; table-layout: fixed; width: 776px;" summary="Below is listing of entries that have been entered for this requirements." tabindex="0"><colgroup><col class="acol" style="width: 40px;" width="40"></col><col style="width: 85px;" width="85"></col><col style="width: 305px;" width="305"></col><col style="width: 75px;" width="75"></col><col style="width: 75px;" width="75"></col></colgroup><tbody style="border: 0px; margin: 0px; padding: 0px;">
<tr h="26px" style="border: 0px; height: 26px; margin: 0px; padding: 0px;"><th class="styleCenter styleBold serial-no" style="background-color: #79ade5; border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; margin: 0px; overflow: hidden; padding: 0px 3px; text-align: center; width: 84px;">No</th><th class="styleCenter styleBold" style="background-color: #79ade5; border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; margin: 0px; overflow: hidden; padding: 0px 3px; text-align: center; width: auto;">Date</th><th class="styleCenter styleBold" style="background-color: #79ade5; border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; margin: 0px; overflow: hidden; padding: 0px 3px; text-align: center; width: auto;">General Journal</th><th class="styleCenter styleBold" style="background-color: #79ade5; border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; margin: 0px; overflow: hidden; padding: 0px 3px; text-align: center; width: auto;">Debit</th><th class="styleCenter styleBold" style="background-color: #79ade5; border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; margin: 0px; overflow: hidden; padding: 0px 3px; text-align: center; width: auto;">Credit</th></tr>
<tr h="23" style="border: 0px; cursor: pointer; height: 23px; margin: 0px; padding: 0px;" table="1"><td class="serialno-text" style="border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; text-align: center; top: 0px !important; white-space: nowrap;">1</td><td class="styleCenter" colspan="1" id="1_table1_cell_c0_r0" rowspan="1" style="border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; text-align: center; top: 0px !important; white-space: nowrap;">Dec 31</td><td class="dropDownList ddPolicy rightAnswer" colspan="1" id="1_table1_cell_c1_r0" rowspan="1" style="background-attachment: initial !important; background-clip: initial !important; background-image: initial !important; background-origin: initial !important; background-position: initial !important; background-repeat: initial !important; background-size: initial !important; border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; top: 0px !important; white-space: nowrap;">Interest receivable<span aria-hidden="true" class="icon-Right small_rd_backg" role="presentation" style="-webkit-font-smoothing: antialiased; border: 0px; font-family: AccountingTool !important; font-variant-east-asian: normal; font-variant-numeric: normal; line-height: 1; margin: 0px; padding: 0px; position: absolute; right: 5px; speak: none; top: 11px; transform: translateY(-50%);"></span><span class="text-hide" style="border: 0px; margin: 0px; padding: 0px; position: absolute; text-indent: -99999px;">selected answer correct</span></td><td class="toggled groupResponse valueTolerance isN styleNumber rightAnswer" colspan="1" id="1_table1_cell_c2_r0" rowspan="1" style="background-attachment: initial !important; background-clip: initial !important; background-image: initial !important; background-origin: initial !important; background-position: initial !important; background-repeat: initial !important; background-size: initial !important; border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; text-align: right; top: 0px !important; white-space: nowrap;" togglehtmlindex="6">130<span aria-hidden="true" class="icon-Right small_rd_backg" role="presentation" style="-webkit-font-smoothing: antialiased; border: 0px; font-family: AccountingTool !important; font-variant-east-asian: normal; font-variant-numeric: normal; line-height: 1; margin: 0px; padding: 0px; position: absolute; right: 5px; speak: none; top: 11px; transform: translateY(-50%);"></span><span class="text-hide" style="border: 0px; margin: 0px; padding: 0px; position: absolute; text-align: left; text-indent: -99999px;">selected answer correct</span></td><td class="toggled groupResponse isN styleNumber" colspan="1" id="1_table1_cell_c3_r0" rowspan="1" style="border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; text-align: right; top: 0px !important; white-space: nowrap;" togglehtmlindex="6"><span class="text-hide" style="border: 0px; margin: 0px; padding: 0px; position: absolute; text-align: left; text-indent: -99999px;">not attempted</span></td></tr>
<tr h="23" style="border: 0px; cursor: pointer; height: 23px; margin: 0px; padding: 0px;" table="1"><td class="serialno-text" style="border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; text-align: center; text-indent: 100px; top: 0px !important; white-space: nowrap;"></td><td id="1_table1_cell_c0_r1" style="border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; top: 0px !important; white-space: nowrap;"></td><td class="dropDownList ddPolicy GJIndent rightAnswer" colspan="1" id="1_table1_cell_c1_r1" rowspan="1" style="background-attachment: initial !important; background-clip: initial !important; background-image: initial !important; background-origin: initial !important; background-position: initial !important; background-repeat: initial !important; background-size: initial !important; border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; text-indent: 15px; top: 0px !important; white-space: nowrap;">Interest revenue<span aria-hidden="true" class="icon-Right small_rd_backg" role="presentation" style="-webkit-font-smoothing: antialiased; border: 0px; font-family: AccountingTool !important; font-variant-east-asian: normal; font-variant-numeric: normal; line-height: 1; margin: 0px; padding: 0px; position: absolute; right: 5px; speak: none; top: 11px; transform: translateY(-50%);"></span><span class="text-hide" style="border: 0px; margin: 0px; padding: 0px; position: absolute; text-indent: -99999px;">selected answer correct</span></td><td class="toggled groupResponse isN styleNumber" colspan="1" id="1_table1_cell_c2_r1" rowspan="1" style="border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; text-align: right; top: 0px !important; white-space: nowrap;" togglehtmlindex="7"><span class="text-hide" style="border: 0px; margin: 0px; padding: 0px; position: absolute; text-align: left; text-indent: -99999px;">not attempted</span></td><td class="toggled groupResponse valueTolerance isN styleNumber rightAnswer" colspan="1" id="1_table1_cell_c3_r1" rowspan="1" style="background-attachment: initial !important; background-clip: initial !important; background-image: initial !important; background-origin: initial !important; background-position: initial !important; background-repeat: initial !important; background-size: initial !important; border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; text-align: right; top: 0px !important; white-space: nowrap;" togglehtmlindex="7">130<span aria-hidden="true" class="icon-Right small_rd_backg" role="presentation" style="-webkit-font-smoothing: antialiased; border: 0px; font-family: AccountingTool !important; font-variant-east-asian: normal; font-variant-numeric: normal; line-height: 1; margin: 0px; padding: 0px; position: absolute; right: 5px; speak: none; top: 11px; transform: translateY(-50%);"></span><span class="text-hide" style="border: 0px; margin: 0px; padding: 0px; position: absolute; text-align: left; text-indent: -99999px;">selected answer correct</span></td></tr>
<tr class="second-row" h="23" style="border: 0px; height: 23px; margin: 0px; padding: 0px;"><td style="border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; top: 0px !important; white-space: nowrap;"></td><td style="border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; top: 0px !important; white-space: nowrap;"></td><td style="border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; top: 0px !important; white-space: nowrap;"></td><td style="border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; top: 0px !important; white-space: nowrap;"></td><td style="border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; top: 0px !important; white-space: nowrap;"></td></tr>
<tr h="23" style="border: 0px; cursor: pointer; height: 23px; margin: 0px; padding: 0px;" table="2"><td class="serialno-text" style="border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; text-align: center; top: 0px !important; white-space: nowrap;">2</td><td class="styleCenter" colspan="1" id="1_table2_cell_c0_r0" rowspan="1" style="border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; text-align: center; top: 0px !important; white-space: nowrap;">Jan 15</td><td class="dropDownList ddPolicy rightAnswer" colspan="1" id="1_table2_cell_c1_r0" rowspan="1" style="background-attachment: initial !important; background-clip: initial !important; background-image: initial !important; background-origin: initial !important; background-position: initial !important; background-repeat: initial !important; background-size: initial !important; border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; top: 0px !important; white-space: nowrap;">Cash<span aria-hidden="true" class="icon-Right small_rd_backg" role="presentation" style="-webkit-font-smoothing: antialiased; border: 0px; font-family: AccountingTool !important; font-variant-east-asian: normal; font-variant-numeric: normal; line-height: 1; margin: 0px; padding: 0px; position: absolute; right: 5px; speak: none; top: 11px; transform: translateY(-50%);"></span><span class="text-hide" style="border: 0px; margin: 0px; padding: 0px; position: absolute; text-indent: -99999px;">selected answer correct</span></td><td class="toggled groupResponse valueTolerance isN toggled groupResponse styleNumber toggled groupResponse rightAnswer" colspan="1" id="1_table2_cell_c2_r0" rowspan="1" style="background-attachment: initial !important; background-clip: initial !important; background-image: initial !important; background-origin: initial !important; background-position: initial !important; background-repeat: initial !important; background-size: initial !important; border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; text-align: right; top: 0px !important; white-space: nowrap;" togglehtmlindex="31">26,195<span aria-hidden="true" class="icon-Right small_rd_backg" role="presentation" style="-webkit-font-smoothing: antialiased; border: 0px; font-family: AccountingTool !important; font-variant-east-asian: normal; font-variant-numeric: normal; line-height: 1; margin: 0px; padding: 0px; position: absolute; right: 5px; speak: none; top: 11px; transform: translateY(-50%);"></span><span class="text-hide" style="border: 0px; margin: 0px; padding: 0px; position: absolute; text-align: left; text-indent: -99999px;">selected answer correct</span></td><td class="toggled groupResponse isN toggled groupResponse toggled groupResponse styleNumber" colspan="1" id="1_table2_cell_c3_r0" rowspan="1" style="border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; text-align: right; top: 0px !important; white-space: nowrap;" togglehtmlindex="31"><span class="text-hide" style="border: 0px; margin: 0px; padding: 0px; position: absolute; text-align: left; text-indent: -99999px;">not attempted</span></td></tr>
<tr h="23" style="border: 0px; cursor: pointer; height: 23px; margin: 0px; padding: 0px;" table="2"><td class="serialno-text" style="border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; text-align: center; text-indent: 100px; top: 0px !important; white-space: nowrap;"></td><td id="1_table2_cell_c0_r1" style="border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; top: 0px !important; white-space: nowrap;"></td><td class="dropDownList shuffled groupResponse ddPolicy GJIndent rightAnswer" colspan="1" id="1_table2_cell_c1_r1" rowspan="1" shufflehtmlindex="24" style="background-attachment: initial !important; background-clip: initial !important; background-image: initial !important; background-origin: initial !important; background-position: initial !important; background-repeat: initial !important; background-size: initial !important; border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; text-indent: 15px; top: 0px !important; white-space: nowrap;">Interest receivable 26000*6%* <span style="background-color: yellow;">30</span>/360<span aria-hidden="true" class="icon-Right small_rd_backg" role="presentation" style="-webkit-font-smoothing: antialiased; border: 0px; font-family: AccountingTool !important; font-variant-east-asian: normal; font-variant-numeric: normal; line-height: 1; margin: 0px; padding: 0px; position: absolute; right: 5px; speak: none; top: 11px; transform: translateY(-50%);"></span><span class="text-hide" style="border: 0px; margin: 0px; padding: 0px; position: absolute; text-indent: -99999px;">selected answer correct</span></td><td class="toggled groupResponse shuffled isN styleNumber" colspan="1" id="1_table2_cell_c2_r1" rowspan="1" shufflehtmlindex="24" style="border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; text-align: right; top: 0px !important; white-space: nowrap;" togglehtmlindex="13"><span class="text-hide" style="border: 0px; margin: 0px; padding: 0px; position: absolute; text-align: left; text-indent: -99999px;">not attempted</span></td><td class="toggled groupResponse shuffled valueTolerance isN styleNumber rightAnswer" colspan="1" id="1_table2_cell_c3_r1" rowspan="1" shufflehtmlindex="24" style="background-attachment: initial !important; background-clip: initial !important; background-image: initial !important; background-origin: initial !important; background-position: initial !important; background-repeat: initial !important; background-size: initial !important; border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; text-align: right; top: 0px !important; white-space: nowrap;" togglehtmlindex="13">130<span aria-hidden="true" class="icon-Right small_rd_backg" role="presentation" style="-webkit-font-smoothing: antialiased; border: 0px; font-family: AccountingTool !important; font-variant-east-asian: normal; font-variant-numeric: normal; line-height: 1; margin: 0px; padding: 0px; position: absolute; right: 5px; speak: none; top: 11px; transform: translateY(-50%);"></span><span class="text-hide" style="border: 0px; margin: 0px; padding: 0px; position: absolute; text-align: left; text-indent: -99999px;">selected answer correct</span></td></tr>
<tr h="23" style="border: 0px; cursor: pointer; height: 23px; margin: 0px; padding: 0px;" table="2"><td class="serialno-text" style="border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; text-align: center; text-indent: 100px; top: 0px !important; white-space: nowrap;"></td><td id="1_table2_cell_c0_r2" style="border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; top: 0px !important; white-space: nowrap;"></td><td class="dropDownList shuffled groupResponse ddPolicy GJIndent rightAnswer" colspan="1" id="1_table2_cell_c1_r2" rowspan="1" shufflehtmlindex="24" style="background-attachment: initial !important; background-clip: initial !important; background-image: initial !important; background-origin: initial !important; background-position: initial !important; background-repeat: initial !important; background-size: initial !important; border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; text-indent: 15px; top: 0px !important; white-space: nowrap;">Interest revenue 26000*6%* <span style="background-color: red;">15</span>/360<span aria-hidden="true" class="icon-Right small_rd_backg" role="presentation" style="-webkit-font-smoothing: antialiased; border: 0px; font-family: AccountingTool !important; font-variant-east-asian: normal; font-variant-numeric: normal; line-height: 1; margin: 0px; padding: 0px; position: absolute; right: 5px; speak: none; top: 11px; transform: translateY(-50%);"></span><span class="text-hide" style="border: 0px; margin: 0px; padding: 0px; position: absolute; text-indent: -99999px;">selected answer correct</span></td><td class="toggled groupResponse shuffled isN styleNumber" colspan="1" id="1_table2_cell_c2_r2" rowspan="1" shufflehtmlindex="24" style="border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; text-align: right; top: 0px !important; white-space: nowrap;" togglehtmlindex="14"><span class="text-hide" style="border: 0px; margin: 0px; padding: 0px; position: absolute; text-align: left; text-indent: -99999px;">not attempted</span></td><td class="toggled groupResponse shuffled valueTolerance isN styleNumber rightAnswer" colspan="1" id="1_table2_cell_c3_r2" rowspan="1" shufflehtmlindex="24" style="background-attachment: initial !important; background-clip: initial !important; background-image: initial !important; background-origin: initial !important; background-position: initial !important; background-repeat: initial !important; background-size: initial !important; border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; text-align: right; top: 0px !important; white-space: nowrap;" togglehtmlindex="14">65<span aria-hidden="true" class="icon-Right small_rd_backg" role="presentation" style="-webkit-font-smoothing: antialiased; border: 0px; font-family: AccountingTool !important; font-variant-east-asian: normal; font-variant-numeric: normal; line-height: 1; margin: 0px; padding: 0px; position: absolute; right: 5px; speak: none; top: 11px; transform: translateY(-50%);"></span><span class="text-hide" style="border: 0px; margin: 0px; padding: 0px; position: absolute; text-align: left; text-indent: -99999px;">selected answer correct</span></td></tr>
<tr h="23" style="border: 0px; cursor: pointer; height: 23px; margin: 0px; padding: 0px;" table="2"><td class="serialno-text" style="border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; text-align: center; text-indent: 100px; top: 0px !important; white-space: nowrap;"></td><td id="1_table2_cell_c0_r3" style="border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; top: 0px !important; white-space: nowrap;"></td><td class="dropDownList shuffled groupResponse ddPolicy GJIndent rightAnswer" colspan="1" id="1_table2_cell_c1_r3" rowspan="1" shufflehtmlindex="24" style="background-attachment: initial !important; background-clip: initial !important; background-image: initial !important; background-origin: initial !important; background-position: initial !important; background-repeat: initial !important; background-size: initial !important; border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; text-indent: 15px; top: 0px !important; white-space: nowrap;">Notes receivable<span aria-hidden="true" class="icon-Right small_rd_backg" role="presentation" style="-webkit-font-smoothing: antialiased; border: 0px; font-family: AccountingTool !important; font-variant-east-asian: normal; font-variant-numeric: normal; line-height: 1; margin: 0px; padding: 0px; position: absolute; right: 5px; speak: none; top: 11px; transform: translateY(-50%);"></span><span class="text-hide" style="border: 0px; margin: 0px; padding: 0px; position: absolute; text-indent: -99999px;">selected answer correct</span></td><td class="toggled groupResponse shuffled isN styleNumber" colspan="1" id="1_table2_cell_c2_r3" rowspan="1" shufflehtmlindex="24" style="border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; text-align: right; top: 0px !important; white-space: nowrap;" togglehtmlindex="15"><span class="text-hide" style="border: 0px; margin: 0px; padding: 0px; position: absolute; text-align: left; text-indent: -99999px;">not attempted</span></td><td class="toggled groupResponse shuffled isN styleNumber rightAnswer" colspan="1" id="1_table2_cell_c3_r3" rowspan="1" shufflehtmlindex="24" style="background-attachment: initial !important; background-clip: initial !important; background-image: initial !important; background-origin: initial !important; background-position: initial !important; background-repeat: initial !important; background-size: initial !important; border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; text-align: right; top: 0px !important; white-space: nowrap;" togglehtmlindex="15">26,000<span aria-hidden="true" class="icon-Right small_rd_backg" role="presentation" style="-webkit-font-smoothing: antialiased; border: 0px; font-family: AccountingTool !important; font-variant-east-asian: normal; font-variant-numeric: normal; line-height: 1; margin: 0px; padding: 0px; position: absolute; right: 5px; speak: none; top: 11px; transform: translateY(-50%);"></span><span class="text-hide" style="border: 0px; margin: 0px; padding: 0px; position: absolute; text-align: left; text-indent: -99999px;">selected answer correct</span></td></tr>
</tbody></table>
</div>
</td></tr>
</tbody></table>
</div>
<table border="0" cellpadding="0" cellspacing="0" class="tableControl" id="tableControl_0_0" style="border-spacing: 0px; border: none !important; color: black; font-family: Verdana; font-size: 13px; font-stretch: inherit; font-variant-east-asian: inherit; font-variant-numeric: inherit; line-height: inherit; margin: 0px; padding: 0px;"><tbody style="border: 0px; margin: 0px; padding: 0px;">
<tr style="border: 0px; margin: 0px; padding: 0px;"><td class="barLeft" style="border: 0px; font-style: inherit; font-variant-caps: inherit; font-variant-ligatures: inherit; font-weight: inherit; margin: 0px; padding: 0px; vertical-align: top;"></td></tr>
</tbody></table>
</div>
Orangehttp://www.blogger.com/profile/00451860658742728627noreply@blogger.com1tag:blogger.com,1999:blog-8078700684572586728.post-65171108964879587632019-07-05T12:00:00.000-07:002019-07-10T00:30:41.170-07:00Connect - another Financial Accounting, Chapter 5<div style="background-color: white; border: 0px; color: #252525; font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; padding: 0px;">
<br />
<div style="border: 0px; font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; padding: 0px;">
<span style="border: 0px; font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: 700; line-height: inherit; margin: 0px; padding: 0px;"><span style="background-color: #f3f3f3; color: #100000; font-family: "arial"; font-size: 30px; font-weight: 400;">1.</span></span></div>
<div style="border: 0px; font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; padding: 0px;">
<div style="border: 0px; font-family: proxima-nova-soft, sans-serif; font-stretch: inherit; font-variant-east-asian: inherit; font-variant-numeric: inherit; line-height: inherit; padding: 0px;">
Homestead Crafts, a distributor of handmade gifts, operates out of owner Emma Finn's house. At the end of the current period, Emma reports she has:</div>
<ul style="border: 0px; font-family: proxima-nova-soft, sans-serif; padding-left: 22px;">
<li style="border: 0px; font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px;">600 units (products) in her basement, 17 of which were damaged by water and cannot be sold.</li>
<li style="border: 0px; font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px;">190 units in her van, ready to deliver per a customer order, terms FOB destination.</li>
<li style="border: 0px; font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px;">190 units out on consignment to a friend who owns a retail store.</li>
</ul>
<div style="border: 0px; font-family: proxima-nova-soft, sans-serif; font-stretch: inherit; font-variant-east-asian: inherit; font-variant-numeric: inherit; line-height: inherit; padding: 0px;">
How many units should Emma include in her company's period-end inventory?</div>
<table border="0" cellpadding="0" cellspacing="0" class="tableControl" id="tableControl_0_0" style="border-spacing: 0px; border: none !important; color: black; font-family: Verdana; font-size: 13px; font-stretch: inherit; font-variant-east-asian: inherit; font-variant-numeric: inherit; line-height: inherit; margin: 0px; padding: 0px;"><tbody style="border: 0px; margin: 0px; padding: 0px;">
<tr style="border: 0px; margin: 0px; padding: 0px;"><td class="barTop" style="border: 0px; margin: 0px; padding: 0px; width: 0px;"></td></tr>
<tr style="border: 0px; margin: 0px; padding: 0px;"><td class="barLeft" style="border: 0px; margin: 0px; padding: 0px; vertical-align: top;"></td><td class="sheetPane" style="border: 0px; margin: 0px; padding: 0px; vertical-align: top; width: 449px;"><div class="jSheetEditPane" id="jSheetEditPane_0_0" style="background-image: none !important; border: 0px; margin: 0px; padding: 0px !important; position: relative !important; width: 449px;">
<table border="1px" cellpadding="0" cellspacing="0" class="jSheet ui-widget-content table-scratch review" id="jSheet_0_0" style="background-attachment: initial; background-clip: initial; background-image: none !important; background-origin: initial; background-position: initial; background-repeat: initial; background-size: initial; border-color: rgb(119, 119, 119); border-image: initial; border-spacing: 0px !important; border-style: solid; border-width: 1px 0px 0px 1px !important; color: #222222; cursor: cell; empty-cells: show; font-family: Arial; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; height: auto !important; line-height: inherit; margin: 0px; overflow: visible; padding: 0px; position: relative !important; table-layout: fixed;" tabindex="1"><colgroup><col style="border: none !important; width: 228px;" width="228"></col><col style="border: none !important; width: 100px;" width="100"></col><col style="border: none !important; width: 60px;" width="60"></col></colgroup><tbody style="border-image: initial; border-style: initial; border-width: 0px; color: inherit !important; margin: 0px; padding: 0px;">
<tr h="20" style="background-color: transparent; border-image: initial; border-style: solid !important; border-width: 0px !important; color: inherit !important; height: 20px; margin: 0px; padding: 0px !important;"><td class="styleBold td-readOnly" colspan="1" id="0_table0_cell_c0_r0" rowspan="1" style="background-color: #79ade5; border-color: inherit; border-image: initial; border-style: solid; border-width: 0px 1px 1px 0px; box-sizing: border-box; color: inherit; font-size: 1em; font-weight: bold; left: 0px !important; margin: 0px !important; min-width: 0px !important; padding: 0px 3px; position: relative; top: 0px !important; white-space: pre-wrap;">Units in Ending Inventory:</td><td class="green_border td-readOnly" colspan="1" id="0_table0_cell_c1_r0" rowspan="1" style="background-color: #79ade5; border-color: inherit; border-image: initial; border-style: solid; border-width: 0px 1px 1px 0px; box-sizing: border-box; color: inherit; font-size: 1em; left: 0px !important; margin: 0px !important; min-width: 0px !important; padding: 0px 3px; position: relative; top: 0px !important; white-space: pre-wrap;"></td><td class="td-readOnly" colspan="1" id="0_table0_cell_c2_r0" rowspan="1" style="background-color: #79ade5; border-color: inherit; border-image: initial; border-style: solid; border-width: 0px 1px 1px 0px; box-sizing: border-box; color: inherit; font-size: 1em; left: 0px !important; margin: 0px !important; min-width: 0px !important; padding: 0px 3px; position: relative; top: 0px !important; white-space: pre-wrap;"></td></tr>
<tr h="20" style="background-color: transparent; border-image: initial; border-style: solid !important; border-width: 0px !important; color: inherit !important; height: 20px; margin: 0px; padding: 0px !important;"><td class="green_border td-readOnly" colspan="1" id="0_table0_cell_c0_r1" rowspan="1" style="border-color: inherit; border-image: initial; border-style: solid; border-width: 0px 1px 1px 0px; box-sizing: border-box; color: inherit; font-size: 1em; left: 0px !important; margin: 0px !important; min-width: 0px !important; padding: 0px 3px; position: relative; top: 0px !important; white-space: pre-wrap;">Units of Product on hand:</td><td class="styleNumber green_border formulaSelectCtrl td-readOnly" colspan="1" id="0_table0_cell_c1_r1" rowspan="1" style="border-color: inherit; border-image: initial; border-style: solid; border-width: 0px 1px 1px 0px; box-sizing: border-box; color: inherit; font-size: 1em; left: 0px !important; margin: 0px !important; min-width: 0px !important; padding: 0px 3px; position: relative; text-align: right; top: 0px !important; white-space: pre-wrap;">600</td><td class="td-readOnly" colspan="1" id="0_table0_cell_c2_r1" rowspan="1" style="border-color: inherit; border-image: initial; border-style: solid; border-width: 0px 1px 1px 0px; box-sizing: border-box; color: inherit; font-size: 1em; left: 0px !important; margin: 0px !important; min-width: 0px !important; padding: 0px 3px; position: relative; top: 0px !important; white-space: pre-wrap;">units</td></tr>
<tr h="20" style="background-color: transparent; border-image: initial; border-style: solid !important; border-width: 0px !important; color: inherit !important; height: 20px; margin: 0px; padding: 0px !important;"><td class="td-readOnly" colspan="1" id="0_table0_cell_c0_r2" rowspan="1" style="border-color: inherit; border-image: initial; border-style: solid; border-width: 0px 1px 1px 0px; box-sizing: border-box; color: inherit; font-size: 1em; left: 0px !important; margin: 0px !important; min-width: 0px !important; padding: 0px 3px; position: relative; text-indent: 15px; top: 0px !important; white-space: pre-wrap;">Add:</td><td class="td-readOnly" id="0_table0_cell_c1_r2" style="border-color: inherit; border-image: initial; border-style: solid; border-width: 0px 1px 1px 0px; box-sizing: border-box; color: inherit; font-size: 1em; left: 0px !important; margin: 0px !important; min-width: 0px !important; padding: 0px 3px; position: relative; top: 0px !important; white-space: pre-wrap;"></td><td class="td-readOnly" id="0_table0_cell_c2_r2" style="border-color: inherit; border-image: initial; border-style: solid; border-width: 0px 1px 1px 0px; box-sizing: border-box; color: inherit; font-size: 1em; left: 0px !important; margin: 0px !important; min-width: 0px !important; padding: 0px 3px; position: relative; top: 0px !important; white-space: pre-wrap;"></td></tr>
<tr h="20" style="background-color: transparent; border-image: initial; border-style: solid !important; border-width: 0px !important; color: inherit !important; height: 20px; margin: 0px; padding: 0px !important;"><td class="shuffled groupResponse dropDownList green_border td-readOnly rightAnswer" colspan="1" dropdownid="0" dropdowntype="dropDown" id="0_table0_cell_c0_r3" rowspan="1" shufflehtmlindex="0" style="background: rgb(247, 250, 246) !important; border-color: inherit; border-image: initial; border-style: solid; border-width: 0px 1px 1px 0px; box-sizing: border-box; color: inherit; font-size: 1em; left: 0px !important; margin: 0px !important; min-width: 0px !important; overflow: hidden; padding: 0px 3px; position: relative; text-indent: 30px; top: 0px !important; white-space: pre-wrap;">Units in transit<span aria-hidden="true" class="icon-Right small_rd_backg" role="presentation" style="border: 0px; font-family: "accountingtool important"; line-height: 1; margin: 0px; padding: 0px; position: absolute; right: 5px; speak: none; top: 9.5px; transform: translatey(-50%);"></span><span class="text-hide" style="border: 0px; margin: 0px; padding: 0px; position: absolute; text-indent: -99999px;">selected answer correct</span></td><td class="styleNumber response shuffled groupResponse green_border formulaSelectCtrl td-readOnly rightAnswer" colspan="1" id="0_table0_cell_c1_r3" rowspan="1" shufflehtmlindex="0" style="background: rgb(247, 250, 246) !important; border-color: inherit; border-image: initial; border-style: solid; border-width: 0px 1px 1px 0px; box-sizing: border-box; color: inherit; font-size: 1em; left: 0px !important; margin: 0px !important; min-width: 0px !important; padding: 0px 3px; position: relative; text-align: right; top: 0px !important; white-space: pre-wrap;">190<span aria-hidden="true" class="icon-Right small_rd_backg" role="presentation" style="border: 0px; font-family: "accountingtool important"; line-height: 1; margin: 0px; padding: 0px; position: absolute; right: 5px; speak: none; top: 9.5px; transform: translatey(-50%);"></span><span class="text-hide" style="border: 0px; margin: 0px; padding: 0px; position: absolute; text-align: left; text-indent: -99999px;">selected answer correct</span></td><td class="td-readOnly" id="0_table0_cell_c2_r3" style="border-color: inherit; border-image: initial; border-style: solid; border-width: 0px 1px 1px 0px; box-sizing: border-box; color: inherit; font-size: 1em; left: 0px !important; margin: 0px !important; min-width: 0px !important; padding: 0px 3px; position: relative; top: 0px !important; white-space: pre-wrap;"></td></tr>
<tr h="20" style="background-color: transparent; border-image: initial; border-style: solid !important; border-width: 0px !important; color: inherit !important; height: 20px; margin: 0px; padding: 0px !important;"><td class="shuffled groupResponse dropDownList green_border td-readOnly rightAnswer" colspan="1" dropdownid="0" dropdowntype="dropDown" id="0_table0_cell_c0_r4" rowspan="1" shufflehtmlindex="0" style="background-attachment: initial !important; background-clip: initial !important; background-image: initial !important; background-origin: initial !important; background-position: initial !important; background-repeat: initial !important; background-size: initial !important; border-color: inherit; border-image: initial; border-style: solid; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-size: 1em; left: 0px !important; margin: 0px !important; min-width: 0px !important; overflow: hidden; padding: 0px 3px; position: relative; text-indent: 30px; top: 0px !important; white-space: pre-wrap;">Units on consignment<span aria-hidden="true" class="icon-Right small_rd_backg" role="presentation" style="border: 0px; font-family: "accountingtool important"; line-height: 1; margin: 0px; padding: 0px; position: absolute; right: 5px; speak: none; top: 9.5px; transform: translatey(-50%);"></span><span class="text-hide" style="border: 0px; margin: 0px; padding: 0px; position: absolute; text-indent: -99999px;">selected answer correct</span></td><td class="styleNumber response shuffled groupResponse green_border formulaSelectCtrl td-readOnly rightAnswer" colspan="1" id="0_table0_cell_c1_r4" rowspan="1" shufflehtmlindex="0" style="background: rgb(247, 250, 246) !important; border-color: inherit; border-image: initial; border-style: solid; border-width: 0px 1px 1px 0px; box-sizing: border-box; color: inherit; font-size: 1em; left: 0px !important; margin: 0px !important; min-width: 0px !important; padding: 0px 3px; position: relative; text-align: right; top: 0px !important; white-space: pre-wrap;">190<span aria-hidden="true" class="icon-Right small_rd_backg" role="presentation" style="border: 0px; font-family: "accountingtool important"; line-height: 1; margin: 0px; padding: 0px; position: absolute; right: 5px; speak: none; top: 9.5px; transform: translatey(-50%);"></span><span class="text-hide" style="border: 0px; margin: 0px; padding: 0px; position: absolute; text-align: left; text-indent: -99999px;">selected answer correct</span></td><td class="td-readOnly" colspan="1" id="0_table0_cell_c2_r4" rowspan="1" style="border-color: inherit; border-image: initial; border-style: solid; border-width: 0px 1px 1px 0px; box-sizing: border-box; color: inherit; font-size: 1em; left: 0px !important; margin: 0px !important; min-width: 0px !important; padding: 0px 3px; position: relative; top: 0px !important; white-space: pre-wrap;"></td></tr>
<tr h="20" style="background-color: transparent; border-image: initial; border-style: solid !important; border-width: 0px !important; color: inherit !important; height: 20px; margin: 0px; padding: 0px !important;"><td class="td-readOnly" colspan="1" id="0_table0_cell_c0_r5" rowspan="1" style="border-color: inherit; border-image: initial; border-style: solid; border-width: 0px 1px 1px 0px; box-sizing: border-box; color: inherit; font-size: 1em; left: 0px !important; margin: 0px !important; min-width: 0px !important; padding: 0px 3px; position: relative; text-indent: 15px; top: 0px !important; white-space: pre-wrap;">Less:</td><td class="green_border td-readOnly" colspan="1" id="0_table0_cell_c1_r5" rowspan="1" style="border-color: inherit; border-image: initial; border-style: solid; border-width: 0px 1px 1px 0px; box-sizing: border-box; color: inherit; font-size: 1em; left: 0px !important; margin: 0px !important; min-width: 0px !important; padding: 0px 3px; position: relative; top: 0px !important; white-space: pre-wrap;"></td><td class="td-readOnly" colspan="1" id="0_table0_cell_c2_r5" rowspan="1" style="border-color: inherit; border-image: initial; border-style: solid; border-width: 0px 1px 1px 0px; box-sizing: border-box; color: inherit; font-size: 1em; left: 0px !important; margin: 0px !important; min-width: 0px !important; padding: 0px 3px; position: relative; top: 0px !important; white-space: pre-wrap;"></td></tr>
<tr h="20" style="background-color: transparent; border-image: initial; border-style: solid !important; border-width: 0px !important; color: inherit !important; height: 20px; margin: 0px; padding: 0px !important;"><td class="dropDownList shuffled groupResponse green_border td-readOnly rightAnswer" colspan="1" dropdownid="0" dropdowntype="dropDown" id="0_table0_cell_c0_r6" rowspan="1" shufflehtmlindex="1" style="background-attachment: initial !important; background-clip: initial !important; background-image: initial !important; background-origin: initial !important; background-position: initial !important; background-repeat: initial !important; background-size: initial !important; border-color: inherit; border-image: initial; border-style: solid; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-size: 1em; left: 0px !important; margin: 0px !important; min-width: 0px !important; overflow: hidden; padding: 0px 3px; position: relative; text-indent: 30px; top: 0px !important; white-space: pre-wrap;">Damaged units<span aria-hidden="true" class="icon-Right small_rd_backg" role="presentation" style="border: 0px; font-family: "accountingtool important"; line-height: 1; margin: 0px; padding: 0px; position: absolute; right: 5px; speak: none; top: 9.5px; transform: translatey(-50%);"></span><span class="text-hide" style="border: 0px; margin: 0px; padding: 0px; position: absolute; text-indent: -99999px;">selected answer correct</span></td><td class="styleNumber response shuffled groupResponse green_border formulaSelectCtrl td-readOnly rightAnswer" colspan="1" id="0_table0_cell_c1_r6" rowspan="1" shufflehtmlindex="1" style="background: rgb(247, 250, 246) !important; border-color: inherit; border-image: initial; border-style: solid; border-width: 0px 1px 1px 0px; box-sizing: border-box; color: inherit; font-size: 1em; left: 0px !important; margin: 0px !important; min-width: 0px !important; padding: 0px 3px; position: relative; text-align: right; top: 0px !important; white-space: pre-wrap;">17<span aria-hidden="true" class="icon-Right small_rd_backg" role="presentation" style="border: 0px; font-family: "accountingtool important"; line-height: 1; margin: 0px; padding: 0px; position: absolute; right: 5px; speak: none; top: 9.5px; transform: translatey(-50%);"></span><span class="text-hide" style="border: 0px; margin: 0px; padding: 0px; position: absolute; text-align: left; text-indent: -99999px;">selected answer correct</span></td><td class="td-readOnly" colspan="1" id="0_table0_cell_c2_r6" rowspan="1" style="border-color: inherit; border-image: initial; border-style: solid; border-width: 0px 1px 1px 0px; box-sizing: border-box; color: inherit; font-size: 1em; left: 0px !important; margin: 0px !important; min-width: 0px !important; padding: 0px 3px; position: relative; top: 0px !important; white-space: pre-wrap;"></td></tr>
<tr h="20" style="background-color: transparent; border-image: initial; border-style: solid !important; border-width: 0px !important; color: inherit !important; height: 20px; margin: 0px; padding: 0px !important;"><td class="dropDownList shuffled groupResponse green_border td-readOnly" colspan="1" dropdownid="0" dropdowntype="dropDown" id="0_table0_cell_c0_r7" rowspan="1" shufflehtmlindex="1" style="border-color: inherit; border-image: initial; border-style: solid; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-size: 1em; left: 0px !important; margin: 0px !important; min-width: 0px !important; overflow: hidden; padding: 0px 3px; position: relative; top: 0px !important; white-space: pre-wrap;"><span class="text-hide" style="border: 0px; margin: 0px; padding: 0px; position: absolute; text-indent: -99999px;">not attempted</span></td><td class="response styleNumber shuffled groupResponse formulaSelectCtrl green_border td-readOnly" colspan="1" id="0_table0_cell_c1_r7" rowspan="1" shufflehtmlindex="1" style="border-bottom-color: rgb(0, 0, 0); border-image: initial; border-left-color: inherit; border-right-color: inherit; border-style: solid; border-top-color: inherit; border-width: 0px 1px 1px 0px; box-sizing: border-box; color: inherit; font-size: 1em; left: 0px !important; margin: 0px !important; min-width: 0px !important; padding: 0px 3px; position: relative; text-align: right; top: 0px !important; white-space: pre-wrap;"><span class="text-hide" style="border: 0px; margin: 0px; padding: 0px; position: absolute; text-align: left; text-indent: -99999px;">not attempted</span></td><td class="td-readOnly" id="0_table0_cell_c2_r7" style="border-color: inherit; border-image: initial; border-style: solid; border-width: 0px 1px 1px 0px; box-sizing: border-box; color: inherit; font-size: 1em; left: 0px !important; margin: 0px !important; min-width: 0px !important; padding: 0px 3px; position: relative; top: 0px !important; white-space: pre-wrap;"></td></tr>
<tr h="20" style="background-color: transparent; border-image: initial; border-style: solid !important; border-width: 0px !important; color: inherit !important; height: 20px; margin: 0px; padding: 0px !important;"><td class="green_border td-readOnly" colspan="1" id="0_table0_cell_c0_r8" rowspan="1" scope="col" style="border-color: inherit; border-image: initial; border-style: solid; border-width: 0px 1px 1px 0px; box-sizing: border-box; color: inherit; font-size: 1em; height: 20px; left: 0px !important; margin: 0px !important; min-width: 0px !important; padding: 0px 3px; position: relative; top: 0px !important; white-space: pre-wrap;">Total units in period-end inventory</td><td class="styleNumber green_border Tback-icon td-readOnly checkedFcell" colspan="1" formula="=IF(SUM(B7:B8)<0,SUM(B2,B4,B5,B7,B8),SUBTRACT(SUM(B2,B4,B5),SUM(B7:B8)))" id="0_table0_cell_c1_r8" rowspan="1" scope="col" style="background-color: #ffffaa; border-bottom-color: rgb(0, 0, 0); border-image: initial; border-left-color: inherit; border-right-color: inherit; border-style: solid solid double; border-top-color: inherit; border-width: 0px 1px 3px 0px; box-sizing: border-box; color: inherit; font-size: 1em; height: 20px; left: 0px !important; margin: 0px !important; min-width: 0px !important; padding: 0px 3px; position: relative; text-align: right; top: 0px !important; white-space: pre-wrap;">963</td><td class="td-readOnly" colspan="1" id="0_table0_cell_c2_r8" rowspan="1" scope="col" style="border-color: inherit; border-image: initial; border-style: solid; border-width: 0px 1px 1px 0px; box-sizing: border-box; color: inherit; font-size: 1em; height: 20px; left: 0px !important; margin: 0px !important; min-width: 0px !important; padding: 0px 3px; position: relative; top: 0px !important; white-space: pre-wrap;">units</td></tr>
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<span style="background-color: #f3f3f3; color: #100000; font-family: "arial"; font-size: 30px;">2.</span></div>
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Trey Monson starts a merchandising business on December 1 and enters into the following three inventory purchases. Also, on December 15, Monson sells 28 units for $10 each. </div>
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<tr style="background: rgb(215, 220, 230); font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px;"><td colspan="2" style="font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px; vertical-align: middle;"></td></tr>
<tr style="font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px;"><td style="font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px 0px 0px 15px; vertical-align: middle;" width="210px">Purchases on December 7</td><td style="font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px 10px 0px 0px; text-align: right; vertical-align: middle;" width="210px">18 units @ $4.00 cost</td></tr>
<tr style="background: rgb(247, 247, 247); font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px;"><td style="font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px 0px 0px 15px; vertical-align: middle;">Purchases on December 14</td><td style="font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px 10px 0px 0px; text-align: right; vertical-align: middle;">35 units @ $6.00 cost</td></tr>
<tr style="font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px;"><td style="font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px 0px 0px 15px; vertical-align: middle;">Purchases on December 21</td><td style="font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px 10px 0px 0px; text-align: right; vertical-align: middle;">28 units @ $7.00 cost</td></tr>
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<span style="border: 0px; color: #252525; font-family: , sans-serif; font-size: small; font-stretch: inherit; font-weight: 700; line-height: inherit; margin: 0px; padding: 0px;">Required:</span><br />
<span style="color: #252525; font-family: , sans-serif; font-size: small;">Monson uses a perpetual inventory system. Determine the costs assigned to the December 31 ending inventory based on the FIFO method.</span><br />
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<a href="https://blogger.googleusercontent.com/img/b/R29vZ2xl/AVvXsEgPvVpk0GOEblNBGbfmmGYkWmvBZPgwWQDb7SHXQDySRasIq2EC1y3iCWRlOOSpCWq9Gm1Xn39NNnAPVHFLH5G49W5PF87nkUBz89PuRqgTwFCGtBjLBG-y15t31RaWkkUKJmGgp4hr_sY/s1600/1.png" imageanchor="1" style="margin-left: 1em; margin-right: 1em;"><img border="0" data-original-height="392" data-original-width="933" src="https://blogger.googleusercontent.com/img/b/R29vZ2xl/AVvXsEgPvVpk0GOEblNBGbfmmGYkWmvBZPgwWQDb7SHXQDySRasIq2EC1y3iCWRlOOSpCWq9Gm1Xn39NNnAPVHFLH5G49W5PF87nkUBz89PuRqgTwFCGtBjLBG-y15t31RaWkkUKJmGgp4hr_sY/s1600/1.png" /></a></div>
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<span style="background-color: #f3f3f3; color: #100000; font-family: "arial"; font-size: 30px;">3.</span></div>
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Trey Monson starts a merchandising business on December 1 and enters into the following three inventory purchases. Also, on December 15, Monson sells 28 units for $10 each. </div>
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<tr style="background: rgb(215, 220, 230); font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px;"><td colspan="2" style="font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px; vertical-align: middle;"></td></tr>
<tr style="font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px;"><td style="font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px 0px 0px 15px; vertical-align: middle;" width="210px">Purchases on December 7</td><td style="font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px 10px 0px 0px; text-align: right; vertical-align: middle;" width="210px">18 units @ $4.00 cost</td></tr>
<tr style="background: rgb(247, 247, 247); font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px;"><td style="font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px 0px 0px 15px; vertical-align: middle;">Purchases on December 14</td><td style="font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px 10px 0px 0px; text-align: right; vertical-align: middle;">35 units @ $6.00 cost</td></tr>
<tr style="font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px;"><td style="font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px 0px 0px 15px; vertical-align: middle;">Purchases on December 21</td><td style="font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px 10px 0px 0px; text-align: right; vertical-align: middle;">28 units @ $7.00 cost</td></tr>
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<span style="border: 0px; font-family: , sans-serif; font-stretch: inherit; font-weight: 700; line-height: inherit; margin: 0px; padding: 0px;">Required:</span><br />
<span style="font-family: , sans-serif;">Monson sells 28 units for $10 each on December 15. Monson uses a perpetual inventory system. Determine the costs assigned to the December 31 ending inventory when costs are assigned based on LIFO.</span><br />
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<span style="background-color: #f3f3f3; color: #100000; font-family: "arial"; font-size: 30px;">4.</span><br />
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Trey Monson starts a merchandising business on December 1 and enters into the following three inventory purchases. Also, on December 15, Monson sells 28 units for $10 each.</div>
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<tr style="background: rgb(215, 220, 230); font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px;"><td colspan="2" style="font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px; vertical-align: middle;"></td></tr>
<tr style="font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px;"><td style="font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px 0px 0px 15px; vertical-align: middle;" width="210px">Purchases on December 7</td><td style="font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px 10px 0px 0px; text-align: right; vertical-align: middle;" width="210px">18 units @ $4.00 cost</td></tr>
<tr style="background: rgb(247, 247, 247); font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px;"><td style="font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px 0px 0px 15px; vertical-align: middle;">Purchases on December 14</td><td style="font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px 10px 0px 0px; text-align: right; vertical-align: middle;">35 units @ $6.00 cost</td></tr>
<tr style="font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px;"><td style="font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px 0px 0px 15px; vertical-align: middle;">Purchases on December 21</td><td style="font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px 10px 0px 0px; text-align: right; vertical-align: middle;">28 units @ $7.00 cost</td></tr>
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<span style="border: 0px; font-family: , sans-serif; font-stretch: inherit; font-weight: 700; line-height: inherit; margin: 0px; padding: 0px;">Required:</span><br />
<span style="font-family: , sans-serif;">Monson sells 28 units for $10 each on December 15. Monson uses a perpetual inventory system. Determine the costs assigned to ending inventory when costs are assigned based on the weighted average method. </span><span style="border: 0px; font-family: , sans-serif; font-stretch: inherit; font-weight: 700; line-height: inherit; margin: 0px; padding: 0px;"><span style="border: 0px; color: red; font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px;">(Round your per unit costs to 2 decimal places.)</span></span><br />
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<span style="background-color: #f3f3f3; color: #100000; font-family: "arial"; font-size: 30px;">5.</span><br />
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Trey Monson starts a merchandising business on December 1 and enters into the following three inventory purchases. Also, on December 15, Monson sells 28 units for $10 each. </div>
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<tr style="background: rgb(215, 220, 230); font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px;"><td colspan="2" style="font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px; vertical-align: middle;"></td></tr>
<tr style="font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px;"><td style="font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px 0px 0px 15px; vertical-align: middle;" width="210px">Purchases on December 7</td><td style="font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px 10px 0px 0px; text-align: right; vertical-align: middle;" width="210px">18 units @ $4.00 cost</td></tr>
<tr style="background: rgb(247, 247, 247); font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px;"><td style="font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px 0px 0px 15px; vertical-align: middle;">Purchases on December 14</td><td style="font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px 10px 0px 0px; text-align: right; vertical-align: middle;">35 units @ $6.00 cost</td></tr>
<tr style="font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px;"><td style="font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px 0px 0px 15px; vertical-align: middle;">Purchases on December 21</td><td style="font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px 10px 0px 0px; text-align: right; vertical-align: middle;">28 units @ $7.00 cost</td></tr>
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<span style="border: 0px; font-family: , sans-serif; font-stretch: inherit; font-weight: 700; line-height: inherit; margin: 0px; padding: 0px;">Required:</span><br />
<span style="font-family: , sans-serif;">Monson sells 28 units for $10 each on December 15. Of the units sold, 14 are from the December 7 purchase and 14 are from the December 14 purchase. Monson uses a perpetual inventory system. Determine the costs assigned to the December 31 ending inventory when costs are assigned based on specific identification.</span><br />
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<span style="background-color: #f3f3f3; color: #100000; font-family: "arial"; font-size: 30px;">6.</span><br />
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<h3 class="note--title" style="border: 0px; font-family: proxima-nova-soft, sans-serif; font-size: 18px; font-stretch: inherit; font-variant-east-asian: inherit; font-variant-numeric: inherit; line-height: inherit; margin: 0px 0px 10px; padding: 0px;">
Use the following information for the Exercises below.</h3>
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<i style="border: 0px; font-family: inherit; font-size: inherit; font-stretch: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px;">[The following information applies to the questions displayed below.]</i><br /> <span style="font-family: inherit; font-size: inherit; font-style: inherit; font-variant-caps: inherit; font-variant-ligatures: inherit; font-weight: inherit;">Laker Company reported the following January purchases and sales data for its only product.</span></div>
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<table cellpadding="0" cellspacing="0" style="font-family: monospace; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px; width: 655px; word-break: normal;"><tbody style="font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px;">
<tr bgcolor="#D7DCE6" style="font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px;"><td colspan="2" style="font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px; text-align: center; vertical-align: middle;">Date</td><td style="font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px;"> </td><td style="font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px; text-align: center; vertical-align: bottom;">Activities</td><td colspan="8" style="font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px; text-align: center; vertical-align: middle;">Units Acquired at Cost</td><td colspan="7" style="font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px; text-align: center; vertical-align: middle;">Units sold at Retail</td></tr>
<tr style="font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px;"><td style="font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px 0px 0px 15px; vertical-align: middle; width: 30px;">Jan.</td><td style="font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px; text-align: right; vertical-align: middle; width: 20px;">1</td><td style="font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px; text-align: right; vertical-align: middle; width: 5px;"> </td><td style="font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px; vertical-align: middle; width: 205px;">Beginning inventory</td><td style="font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px; text-align: right; vertical-align: middle; width: 40px;">190</td><td style="font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px 0px 0px 5px; vertical-align: middle; width: 40px;">units</td><td style="font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px; vertical-align: middle; width: 20px;">@</td><td style="font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px; text-align: right; vertical-align: middle; width: 10px;">$</td><td style="font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px; text-align: right; vertical-align: middle; width: 30px;">7.00</td><td style="font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px; text-align: center; vertical-align: middle; width: 20px;"> =</td><td style="font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px; text-align: right; vertical-align: middle; width: 15px;">$</td><td style="font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px; text-align: right; vertical-align: middle; width: 30px;">1,330</td><td style="font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px; text-align: center; vertical-align: middle; width: 30px;"> </td><td style="font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px; text-align: right; vertical-align: middle; width: 30px;"> </td><td style="font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px; vertical-align: middle; width: 35px;"> </td><td style="font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px; text-align: center; vertical-align: middle; width: 30px;"> </td><td style="font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px; vertical-align: middle; width: 15px;"> </td><td style="font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px; vertical-align: middle; width: 20px;"> </td><td style="font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px 10px 0px 0px; vertical-align: middle; width: 30px;"> </td></tr>
<tr bgcolor="#f7f7f7" style="font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px;"><td style="font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px 0px 0px 15px; vertical-align: middle;">Jan.</td><td style="font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px; text-align: right; vertical-align: middle;">10</td><td style="font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px; text-align: right; vertical-align: middle;"> </td><td style="font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px; vertical-align: middle;">Sales</td><td style="font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px; text-align: right; vertical-align: middle;"> </td><td style="font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px; vertical-align: middle;"> </td><td style="font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px; vertical-align: middle;"> </td><td style="font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px; vertical-align: middle;"> </td><td style="font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px; text-align: right; vertical-align: middle;"> </td><td style="font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px; text-align: center; vertical-align: middle;"> </td><td style="font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px; vertical-align: middle;"> </td><td style="font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px; text-align: right; vertical-align: middle;"> </td><td style="font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px; text-align: center; vertical-align: middle;"> </td><td style="font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px; text-align: right; vertical-align: middle;">150</td><td style="font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px 0px 0px 5px; vertical-align: middle;">units</td><td style="font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px; text-align: center; vertical-align: middle;">@</td><td style="font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px; text-align: right; vertical-align: middle;">$</td><td style="font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px; text-align: right; vertical-align: middle;">16.00</td><td style="font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px 10px 0px 0px; vertical-align: middle;"> </td></tr>
<tr style="font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px;"><td style="font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px 0px 0px 15px; vertical-align: middle;">Jan.</td><td style="font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px; text-align: right; vertical-align: middle;">20</td><td style="font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px; text-align: right; vertical-align: middle;"> </td><td style="font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px; vertical-align: middle;">Purchase</td><td style="font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px; text-align: right; vertical-align: middle;">110</td><td style="font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px 0px 0px 5px; vertical-align: middle;">units</td><td style="font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px; vertical-align: middle;">@</td><td style="font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px; text-align: right; vertical-align: middle;">$</td><td style="font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px; text-align: right; vertical-align: middle;">6.00</td><td style="font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px; text-align: center; vertical-align: middle;"> =</td><td style="font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px; vertical-align: middle;"> </td><td style="font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px; text-align: right; vertical-align: middle;">660</td><td style="font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px; text-align: center; vertical-align: middle;"> </td><td style="font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px; text-align: right; vertical-align: middle;"> </td><td style="font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px; vertical-align: middle;"> </td><td style="font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px; text-align: center; vertical-align: middle;"> </td><td style="font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px; vertical-align: middle;"> </td><td style="font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px; text-align: right; vertical-align: middle;"> </td><td style="font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px 10px 0px 0px; vertical-align: middle;"> </td></tr>
<tr bgcolor="#f7f7f7" style="font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px;"><td style="font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px 0px 0px 15px; vertical-align: middle;">Jan.</td><td style="font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px; text-align: right; vertical-align: middle;">25</td><td style="font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px; text-align: right; vertical-align: middle;"> </td><td style="font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px; vertical-align: middle;">Sales</td><td style="font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px; text-align: right; vertical-align: middle;"> </td><td style="font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px; vertical-align: middle;"> </td><td style="font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px; vertical-align: middle;"> </td><td style="font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px; vertical-align: middle;"> </td><td style="font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px; text-align: right; vertical-align: middle;"> </td><td style="font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px; text-align: center; vertical-align: middle;"> </td><td style="font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px; vertical-align: middle;"> </td><td style="font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px; text-align: right; vertical-align: middle;"> </td><td style="font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px; text-align: center; vertical-align: middle;"> </td><td style="font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px; text-align: right; vertical-align: middle;">130</td><td style="font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px 0px 0px 5px; vertical-align: middle;">units</td><td style="font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px; text-align: center; vertical-align: middle;">@</td><td style="font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px; text-align: right; vertical-align: middle;">$</td><td style="font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px; text-align: right; vertical-align: middle;">16.00</td><td style="font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px 10px 0px 0px; vertical-align: middle;"> </td></tr>
<tr style="font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px;"><td style="font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px 0px 0px 15px; vertical-align: middle;">Jan.</td><td style="font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px; text-align: right; vertical-align: middle;">30</td><td style="font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px; text-align: right; vertical-align: middle;"> </td><td style="font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px; vertical-align: middle;">Purchase</td><td style="border-bottom: 1px solid black; font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px; text-align: right; vertical-align: middle;">280</td><td style="border-bottom: 1px solid black; font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px 0px 0px 5px; vertical-align: middle;">units</td><td style="font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px; vertical-align: middle;">@</td><td style="font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px; text-align: right; vertical-align: middle;">$</td><td style="font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px; text-align: right; vertical-align: middle;">5.50</td><td style="font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px; text-align: center; vertical-align: middle;">=</td><td style="border-bottom: 1px solid black; font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px; vertical-align: middle;"> </td><td style="border-bottom: 1px solid black; font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px; text-align: right; vertical-align: middle;">1,540</td><td style="font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px; text-align: center; vertical-align: middle;"> </td><td style="border-bottom: 1px solid black; font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px; text-align: right; vertical-align: middle;"> </td><td style="border-bottom: 1px solid black; font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px; vertical-align: middle;"> </td><td style="font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px; text-align: center; vertical-align: middle;"> </td><td style="font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px; vertical-align: middle;"> </td><td style="font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px; vertical-align: middle;"> </td><td style="font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px 10px 0px 0px; vertical-align: middle;"> </td></tr>
<tr bgcolor="#f7f7f7" style="font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px;"><td style="font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px 0px 0px 15px; vertical-align: middle;"> </td><td style="font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px; vertical-align: middle;"> </td><td style="font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px; text-align: right; vertical-align: middle;"> </td><td style="font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px; vertical-align: middle;">Totals</td><td style="border-bottom: double black; border-left-color: black; border-right-color: black; border-top-color: black; font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 3px 0px; text-align: right; vertical-align: middle;">580</td><td style="border-bottom: double black; border-left-color: black; border-right-color: black; border-top-color: black; font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 3px 0px 3px 5px; vertical-align: middle;">units</td><td style="font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px; vertical-align: middle;"> </td><td style="font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px; vertical-align: middle;"> </td><td style="font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px; vertical-align: middle;"> </td><td style="font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px; vertical-align: middle;"> </td><td style="border-bottom: double black; border-left-color: black; border-right-color: black; border-top-color: black; font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 3px 0px; text-align: right; vertical-align: middle;">$</td><td style="border-bottom: double black; border-left-color: black; border-right-color: black; border-top-color: black; font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 3px 0px; text-align: right; vertical-align: middle;">3,530</td><td style="font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px; text-align: center; vertical-align: middle;"> </td><td style="border-bottom: double black; border-left-color: black; border-right-color: black; border-top-color: black; font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 3px 0px; text-align: right; vertical-align: middle;">280</td><td style="border-bottom: double black; border-left-color: black; border-right-color: black; border-top-color: black; font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 3px 0px 3px 5px; vertical-align: middle;">units</td><td style="font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px; text-align: center; vertical-align: middle;"> </td><td style="font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px; vertical-align: middle;"> </td><td style="font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px; vertical-align: middle;"> </td><td style="font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px 10px 0px 0px; vertical-align: middle;"> </td></tr>
<tr style="font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px;"><td colspan="19" style="font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px; vertical-align: middle;"><hr align="left" style="background-color: #cdd4e0; border-color: rgb(205, 212, 224); color: #cdd4e0; height: 5px;" />
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<div style="border: 0px; font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px; word-break: normal;">
<br /><span align="justify" style="border: 0px; font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px;">The Company uses a perpetual inventory system. For specific identification, ending inventory consists of 300 units, where 280 are from the January 30 purchase, 5 are from the January 20 purchase, and 15 are from beginning inventory.</span></div>
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<span align="justify" style="border: 0px; font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px;"><br /></span></div>
<div style="border: 0px; font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px; word-break: normal;">
<span align="justify" style="border: 0px; font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px;"><span style="border: 0px; font-family: proxima-nova-soft, sans-serif; font-stretch: inherit; font-variant-east-asian: inherit; font-variant-numeric: inherit; font-weight: 700; line-height: inherit; margin: 0px; padding: 0px;">Required:</span><br style="font-family: proxima-nova-soft, sans-serif;" /><span style="border: 0px; font-family: proxima-nova-soft, sans-serif; font-stretch: inherit; font-variant-east-asian: inherit; font-variant-numeric: inherit; font-weight: 700; line-height: inherit; margin: 0px; padding: 0px;">1.</span><span style="font-family: proxima-nova-soft, sans-serif;"> Complete the table to determine the cost assigned to ending inventory and cost of goods sold using specific identification.</span><br style="font-family: proxima-nova-soft, sans-serif;" /><span style="border: 0px; font-family: proxima-nova-soft, sans-serif; font-stretch: inherit; font-variant-east-asian: inherit; font-variant-numeric: inherit; font-weight: 700; line-height: inherit; margin: 0px; padding: 0px;">2.</span><span style="font-family: proxima-nova-soft, sans-serif;"> Determine the cost assigned to ending inventory and to cost of goods sold using weighted average.</span><br style="font-family: proxima-nova-soft, sans-serif;" /><span style="border: 0px; font-family: proxima-nova-soft, sans-serif; font-stretch: inherit; font-variant-east-asian: inherit; font-variant-numeric: inherit; font-weight: 700; line-height: inherit; margin: 0px; padding: 0px;">3.</span><span style="font-family: proxima-nova-soft, sans-serif;"> Determine the cost assigned to ending inventory and to cost of goods sold using FIFO.</span><br style="font-family: proxima-nova-soft, sans-serif;" /><span style="border: 0px; font-family: proxima-nova-soft, sans-serif; font-stretch: inherit; font-variant-east-asian: inherit; font-variant-numeric: inherit; font-weight: 700; line-height: inherit; margin: 0px; padding: 0px;">4.</span><span style="font-family: proxima-nova-soft, sans-serif;"> Determine the cost assigned to ending inventory and to cost of goods sold using LIFO.</span></span></div>
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<span style="background-color: #f3f3f3; color: #100000; font-family: "arial"; font-size: 30px;">7.</span><br />
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Use the following information for the Exercises below.</h3>
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<i style="border: 0px; font-family: inherit; font-size: inherit; font-stretch: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px;">[The following information applies to the questions displayed below.]</i><br /> </div>
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Laker Company reported the following January purchases and sales data for its only product.</div>
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<table cellpadding="0" cellspacing="0" style="font-family: monospace; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px; width: 655px; word-break: normal;"><tbody style="font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px;">
<tr bgcolor="#D7DCE6" style="font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px;"><td colspan="2" style="font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px; text-align: center; vertical-align: middle;">Date</td><td style="font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px;"> </td><td style="font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px; text-align: center; vertical-align: bottom;">Activities</td><td colspan="8" style="font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px; text-align: center; vertical-align: middle;">Units Acquired at Cost</td><td colspan="7" style="font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px; text-align: center; vertical-align: middle;">Units sold at Retail</td></tr>
<tr style="font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px;"><td style="font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px 0px 0px 15px; vertical-align: middle; width: 30px;">Jan.</td><td style="font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px; text-align: right; vertical-align: middle; width: 20px;">1</td><td style="font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px; text-align: right; vertical-align: middle; width: 5px;"> </td><td style="font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px; vertical-align: middle; width: 205px;">Beginning inventory</td><td style="font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px; text-align: right; vertical-align: middle; width: 40px;">190</td><td style="font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px 0px 0px 5px; vertical-align: middle; width: 40px;">units</td><td style="font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px; vertical-align: middle; width: 20px;">@</td><td style="font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px; text-align: right; vertical-align: middle; width: 10px;">$</td><td style="font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px; text-align: right; vertical-align: middle; width: 30px;">7.00</td><td style="font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px; text-align: center; vertical-align: middle; width: 20px;"> =</td><td style="font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px; text-align: right; vertical-align: middle; width: 15px;">$</td><td style="font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px; text-align: right; vertical-align: middle; width: 30px;">1,330</td><td style="font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px; text-align: center; vertical-align: middle; width: 30px;"> </td><td style="font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px; text-align: right; vertical-align: middle; width: 30px;"> </td><td style="font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px; vertical-align: middle; width: 35px;"> </td><td style="font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px; text-align: center; vertical-align: middle; width: 30px;"> </td><td style="font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px; vertical-align: middle; width: 15px;"> </td><td style="font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px; vertical-align: middle; width: 20px;"> </td><td style="font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px 10px 0px 0px; vertical-align: middle; width: 30px;"> </td></tr>
<tr bgcolor="#f7f7f7" style="font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px;"><td style="font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px 0px 0px 15px; vertical-align: middle;">Jan.</td><td style="font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px; text-align: right; vertical-align: middle;">10</td><td style="font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px; text-align: right; vertical-align: middle;"> </td><td style="font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px; vertical-align: middle;">Sales</td><td style="font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px; text-align: right; vertical-align: middle;"> </td><td style="font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px; vertical-align: middle;"> </td><td style="font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px; vertical-align: middle;"> </td><td style="font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px; vertical-align: middle;"> </td><td style="font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px; text-align: right; vertical-align: middle;"> </td><td style="font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px; text-align: center; vertical-align: middle;"> </td><td style="font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px; vertical-align: middle;"> </td><td style="font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px; text-align: right; vertical-align: middle;"> </td><td style="font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px; text-align: center; vertical-align: middle;"> </td><td style="font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px; text-align: right; vertical-align: middle;">150</td><td style="font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px 0px 0px 5px; vertical-align: middle;">units</td><td style="font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px; text-align: center; vertical-align: middle;">@</td><td style="font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px; text-align: right; vertical-align: middle;">$</td><td style="font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px; text-align: right; vertical-align: middle;">16.00</td><td style="font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px 10px 0px 0px; vertical-align: middle;"> </td></tr>
<tr style="font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px;"><td style="font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px 0px 0px 15px; vertical-align: middle;">Jan.</td><td style="font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px; text-align: right; vertical-align: middle;">20</td><td style="font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px; text-align: right; vertical-align: middle;"> </td><td style="font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px; vertical-align: middle;">Purchase</td><td style="font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px; text-align: right; vertical-align: middle;">110</td><td style="font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px 0px 0px 5px; vertical-align: middle;">units</td><td style="font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px; vertical-align: middle;">@</td><td style="font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px; text-align: right; vertical-align: middle;">$</td><td style="font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px; text-align: right; vertical-align: middle;">6.00</td><td style="font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px; text-align: center; vertical-align: middle;"> =</td><td style="font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px; vertical-align: middle;"> </td><td style="font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px; text-align: right; vertical-align: middle;">660</td><td style="font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px; text-align: center; vertical-align: middle;"> </td><td style="font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px; text-align: right; vertical-align: middle;"> </td><td style="font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px; vertical-align: middle;"> </td><td style="font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px; text-align: center; vertical-align: middle;"> </td><td style="font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px; vertical-align: middle;"> </td><td style="font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px; text-align: right; vertical-align: middle;"> </td><td style="font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px 10px 0px 0px; vertical-align: middle;"> </td></tr>
<tr bgcolor="#f7f7f7" style="font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px;"><td style="font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px 0px 0px 15px; vertical-align: middle;">Jan.</td><td style="font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px; text-align: right; vertical-align: middle;">25</td><td style="font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px; text-align: right; vertical-align: middle;"> </td><td style="font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px; vertical-align: middle;">Sales</td><td style="font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px; text-align: right; vertical-align: middle;"> </td><td style="font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px; vertical-align: middle;"> </td><td style="font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px; vertical-align: middle;"> </td><td style="font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px; vertical-align: middle;"> </td><td style="font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px; text-align: right; vertical-align: middle;"> </td><td style="font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px; text-align: center; vertical-align: middle;"> </td><td style="font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px; vertical-align: middle;"> </td><td style="font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px; text-align: right; vertical-align: middle;"> </td><td style="font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px; text-align: center; vertical-align: middle;"> </td><td style="font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px; text-align: right; vertical-align: middle;">130</td><td style="font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px 0px 0px 5px; vertical-align: middle;">units</td><td style="font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px; text-align: center; vertical-align: middle;">@</td><td style="font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px; text-align: right; vertical-align: middle;">$</td><td style="font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px; text-align: right; vertical-align: middle;">16.00</td><td style="font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px 10px 0px 0px; vertical-align: middle;"> </td></tr>
<tr style="font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px;"><td style="font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px 0px 0px 15px; vertical-align: middle;">Jan.</td><td style="font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px; text-align: right; vertical-align: middle;">30</td><td style="font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px; text-align: right; vertical-align: middle;"> </td><td style="font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px; vertical-align: middle;">Purchase</td><td style="border-bottom: 1px solid black; font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px; text-align: right; vertical-align: middle;">280</td><td style="border-bottom: 1px solid black; font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px 0px 0px 5px; vertical-align: middle;">units</td><td style="font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px; vertical-align: middle;">@</td><td style="font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px; text-align: right; vertical-align: middle;">$</td><td style="font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px; text-align: right; vertical-align: middle;">5.50</td><td style="font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px; text-align: center; vertical-align: middle;">=</td><td style="border-bottom: 1px solid black; font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px; vertical-align: middle;"> </td><td style="border-bottom: 1px solid black; font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px; text-align: right; vertical-align: middle;">1,540</td><td style="font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px; text-align: center; vertical-align: middle;"> </td><td style="border-bottom: 1px solid black; font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px; text-align: right; vertical-align: middle;"> </td><td style="border-bottom: 1px solid black; font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px; vertical-align: middle;"> </td><td style="font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px; text-align: center; vertical-align: middle;"> </td><td style="font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px; vertical-align: middle;"> </td><td style="font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px; vertical-align: middle;"> </td><td style="font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px 10px 0px 0px; vertical-align: middle;"> </td></tr>
<tr bgcolor="#f7f7f7" style="font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px;"><td style="font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px 0px 0px 15px; vertical-align: middle;"> </td><td style="font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px; vertical-align: middle;"> </td><td style="font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px; text-align: right; vertical-align: middle;"> </td><td style="font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px; vertical-align: middle;">Totals</td><td style="border-bottom: double black; border-left-color: black; border-right-color: black; border-top-color: black; font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 3px 0px; text-align: right; vertical-align: middle;">580</td><td style="border-bottom: double black; border-left-color: black; border-right-color: black; border-top-color: black; font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 3px 0px 3px 5px; vertical-align: middle;">units</td><td style="font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px; vertical-align: middle;"> </td><td style="font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px; vertical-align: middle;"> </td><td style="font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px; vertical-align: middle;"> </td><td style="font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px; vertical-align: middle;"> </td><td style="border-bottom: double black; border-left-color: black; border-right-color: black; border-top-color: black; font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 3px 0px; text-align: right; vertical-align: middle;">$</td><td style="border-bottom: double black; border-left-color: black; border-right-color: black; border-top-color: black; font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 3px 0px; text-align: right; vertical-align: middle;">3,530</td><td style="font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px; text-align: center; vertical-align: middle;"> </td><td style="border-bottom: double black; border-left-color: black; border-right-color: black; border-top-color: black; font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 3px 0px; text-align: right; vertical-align: middle;">280</td><td style="border-bottom: double black; border-left-color: black; border-right-color: black; border-top-color: black; font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 3px 0px 3px 5px; vertical-align: middle;">units</td><td style="font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px; text-align: center; vertical-align: middle;"> </td><td style="font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px; vertical-align: middle;"> </td><td style="font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px; vertical-align: middle;"> </td><td style="font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px 10px 0px 0px; vertical-align: middle;"> </td></tr>
<tr style="font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px;"><td colspan="19" style="font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px; vertical-align: middle;"><hr align="left" style="background-color: #cdd4e0; border-color: rgb(205, 212, 224); color: #cdd4e0; height: 5px;" />
</td></tr>
</tbody></table>
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<br />
<br />
<div style="border: 0px; font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px; word-break: normal;">
<span align="justify" style="border: 0px; font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px;">The Company uses a perpetual inventory system. For specific identification, ending inventory consists of 300 units, where 280 are from the January 30 purchase, 5 are from the January 20 purchase, and 15 are from beginning inventory.</span></div>
<br />
<span style="border: 0px; font-family: proxima-nova-soft, sans-serif; font-stretch: inherit; font-variant-east-asian: inherit; font-variant-numeric: inherit; font-weight: 700; line-height: inherit; margin: 0px; padding: 0px;">Required:<br /><br />1. </span><span style="font-family: proxima-nova-soft, sans-serif;">Complete comparative income statements for the month of January for Laker Company for the four inventory methods. Assume expenses are $1,750, and that the applicable income tax rate is 40%.</span><span style="border: 0px; font-family: proxima-nova-soft, sans-serif; font-stretch: inherit; font-variant-east-asian: inherit; font-variant-numeric: inherit; font-weight: 700; line-height: inherit; margin: 0px; padding: 0px;"> <span style="border: 0px; color: red; font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px;">(Round your Intermediate calculations to 2 decimal places.)</span></span><br />
<table border="0" cellpadding="0" cellspacing="0" class="tableControl" id="tableControl_0_0" style="border-spacing: 0px; border: none !important; color: black; font-family: Verdana; font-size: 13px; font-stretch: inherit; font-variant-east-asian: inherit; font-variant-numeric: inherit; line-height: inherit; margin: 0px; padding: 0px;"><tbody style="border: 0px; margin: 0px; padding: 0px;">
<tr style="border: 0px; margin: 0px; padding: 0px;"><td class="barTop" style="border: 0px; margin: 0px; padding: 0px; width: 0px;"></td></tr>
<tr style="border: 0px; margin: 0px; padding: 0px;"><td class="barLeft" style="border: 0px; margin: 0px; padding: 0px; vertical-align: top;"></td><td class="sheetPane" style="border: 0px; margin: 0px; padding: 0px; vertical-align: top; width: 645px;"><div class="jSheetEditPane" id="jSheetEditPane_0_0" style="background-image: none !important; border: 0px; margin: 0px; padding: 0px !important; position: relative !important; width: 645px;">
<table border="1px" cellpadding="0" cellspacing="0" class="jSheet ui-widget-content table-scratch review" id="jSheet_0_0" style="background-attachment: initial; background-clip: initial; background-image: none !important; background-origin: initial; background-position: initial; background-repeat: initial; background-size: initial; border-color: rgb(119, 119, 119); border-image: initial; border-spacing: 0px !important; border-style: solid; border-width: 1px 0px 0px 1px !important; color: #222222; cursor: cell; empty-cells: show; font-family: Arial; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; height: auto !important; line-height: inherit; margin: 0px; overflow: visible; padding: 0px; position: relative !important; table-layout: fixed;" tabindex="1"><colgroup><col style="border: none !important; width: 148px;" width="148"></col><col style="border: none !important; width: 113px;" width="113"></col><col style="border: none !important; width: 103px;" width="103"></col><col style="border: none !important; width: 98px;" width="98"></col><col style="border: none !important; width: 86px;" width="86"></col></colgroup><tbody style="border-image: initial; border-style: initial; border-width: 0px; color: inherit !important; margin: 0px; padding: 0px;">
<tr h="21" style="background-color: transparent; border-image: initial; border-style: solid !important; border-width: 0px !important; color: inherit !important; height: 21px; margin: 0px; padding: 0px !important;"><td class="styleCenter styleBold td-readOnly" colspan="5" id="0_table0_cell_c0_r0" merge="0_0" rowspan="1" style="background: none 0% 0% repeat scroll rgb(121, 173, 229); border-color: inherit; border-image: initial; border-style: solid; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-size: 1em; font-weight: bold; left: 0px !important; margin: 0px !important; min-width: 0px !important; padding: 0px 3px; position: relative; text-align: center; top: 0px !important; white-space: pre-wrap;">LAKER COMPANY</td></tr>
<tr h="21" style="background-color: transparent; border-image: initial; border-style: solid !important; border-width: 0px !important; color: inherit !important; height: 21px; margin: 0px; padding: 0px !important;"><td class="styleCenter styleBold td-readOnly" colspan="5" id="0_table0_cell_c0_r1" merge="0_0" rowspan="1" style="background-color: #79ade5; border-color: inherit; border-image: initial; border-style: solid; border-width: 0px 1px 1px 0px; box-sizing: border-box; color: inherit; font-size: 1em; font-weight: bold; left: 0px !important; margin: 0px !important; min-width: 0px !important; padding: 0px 3px; position: relative; text-align: center; top: 0px !important; white-space: pre-wrap;">Income Statements</td></tr>
<tr h="21" style="background-color: transparent; border-image: initial; border-style: solid !important; border-width: 0px !important; color: inherit !important; height: 21px; margin: 0px; padding: 0px !important;"><td class="styleCenter styleBold td-readOnly" colspan="5" id="0_table0_cell_c0_r2" merge="0_0" rowspan="1" style="background-color: #79ade5; border-color: inherit; border-image: initial; border-style: solid; border-width: 0px 1px 1px 0px; box-sizing: border-box; color: inherit; font-size: 1em; font-weight: bold; left: 0px !important; margin: 0px !important; min-width: 0px !important; padding: 0px 3px; position: relative; text-align: center; top: 0px !important; white-space: pre-wrap;">For Month Ended January 31</td></tr>
<tr h="21" style="background-color: transparent; border-image: initial; border-style: solid !important; border-width: 0px !important; color: inherit !important; height: 21px; margin: 0px; padding: 0px !important;"><td class="styleBold td-readOnly" colspan="1" id="0_table0_cell_c0_r3" rowspan="1" style="background-color: #79ade5; border-color: inherit; border-image: initial; border-style: solid; border-width: 0px 1px 1px 0px; box-sizing: border-box; color: inherit; font-size: 1em; font-weight: bold; left: 0px !important; margin: 0px !important; min-width: 0px !important; padding: 0px 3px; position: relative; top: 0px !important; white-space: pre-wrap;"></td><td class="styleCenter styleBold td-readOnly" colspan="1" id="0_table0_cell_c1_r3" rowspan="1" style="background-color: #79ade5; border-color: inherit; border-image: initial; border-style: solid; border-width: 0px 1px 1px 0px; box-sizing: border-box; color: inherit; font-size: 1em; font-weight: bold; left: 0px !important; margin: 0px !important; min-width: 0px !important; padding: 0px 3px; position: relative; text-align: center; top: 0px !important; white-space: pre-wrap;">Specific</td><td class="styleCenter styleBold td-readOnly" colspan="1" id="0_table0_cell_c2_r3" rowspan="1" style="background-color: #79ade5; border-color: inherit; border-image: initial; border-style: solid; border-width: 0px 1px 1px 0px; box-sizing: border-box; color: inherit; font-size: 1em; font-weight: bold; left: 0px !important; margin: 0px !important; min-width: 0px !important; padding: 0px 3px; position: relative; text-align: center; top: 0px !important; white-space: pre-wrap;">Weighted</td><td class="styleCenter styleBold td-readOnly" colspan="1" id="0_table0_cell_c3_r3" rowspan="1" style="background-color: #79ade5; border-color: inherit; border-image: initial; border-style: solid; border-width: 0px 1px 1px 0px; box-sizing: border-box; color: inherit; font-size: 1em; font-weight: bold; left: 0px !important; margin: 0px !important; min-width: 0px !important; padding: 0px 3px; position: relative; text-align: center; top: 0px !important; white-space: pre-wrap;"></td><td class="styleCenter styleBold td-readOnly" colspan="1" id="0_table0_cell_c4_r3" rowspan="1" style="background-color: #79ade5; border-color: inherit; border-image: initial; border-style: solid; border-width: 0px 1px 1px 0px; box-sizing: border-box; color: inherit; font-size: 1em; font-weight: bold; left: 0px !important; margin: 0px !important; min-width: 0px !important; padding: 0px 3px; position: relative; text-align: center; top: 0px !important; white-space: pre-wrap;"></td></tr>
<tr h="21" style="background-color: transparent; border-image: initial; border-style: solid !important; border-width: 0px !important; color: inherit !important; height: 21px; margin: 0px; padding: 0px !important;"><td class="styleBold td-readOnly" colspan="1" id="0_table0_cell_c0_r4" rowspan="1" style="background-color: #79ade5; border-color: inherit; border-image: initial; border-style: solid; border-width: 0px 1px 1px 0px; box-sizing: border-box; color: inherit; font-size: 1em; font-weight: bold; left: 0px !important; margin: 0px !important; min-width: 0px !important; padding: 0px 3px; position: relative; top: 0px !important; white-space: pre-wrap;"></td><td class="styleCenter styleBold td-readOnly" colspan="1" id="0_table0_cell_c1_r4" rowspan="1" style="background-color: #79ade5; border-color: inherit; border-image: initial; border-style: solid; border-width: 0px 1px 1px 0px; box-sizing: border-box; color: inherit; font-size: 1em; font-weight: bold; left: 0px !important; margin: 0px !important; min-width: 0px !important; padding: 0px 3px; position: relative; text-align: center; top: 0px !important; white-space: pre-wrap;">Identification</td><td class="styleCenter styleBold td-readOnly" colspan="1" id="0_table0_cell_c2_r4" rowspan="1" style="background-color: #79ade5; border-color: inherit; border-image: initial; border-style: solid; border-width: 0px 1px 1px 0px; box-sizing: border-box; color: inherit; font-size: 1em; font-weight: bold; left: 0px !important; margin: 0px !important; min-width: 0px !important; padding: 0px 3px; position: relative; text-align: center; top: 0px !important; white-space: pre-wrap;">Average</td><td class="styleCenter styleBold td-readOnly" colspan="1" id="0_table0_cell_c3_r4" rowspan="1" style="background-color: #79ade5; border-color: inherit; border-image: initial; border-style: solid; border-width: 0px 1px 1px 0px; box-sizing: border-box; color: inherit; font-size: 1em; font-weight: bold; left: 0px !important; margin: 0px !important; min-width: 0px !important; padding: 0px 3px; position: relative; text-align: center; top: 0px !important; white-space: pre-wrap;">FIFO</td><td class="styleCenter styleBold td-readOnly" colspan="1" id="0_table0_cell_c4_r4" rowspan="1" style="background-color: #79ade5; border-color: inherit; border-image: initial; border-style: solid; border-width: 0px 1px 1px 0px; box-sizing: border-box; color: inherit; font-size: 1em; font-weight: bold; left: 0px !important; margin: 0px !important; min-width: 0px !important; padding: 0px 3px; position: relative; text-align: center; top: 0px !important; white-space: pre-wrap;">LIFO</td></tr>
<tr h="21" style="background-color: transparent; border-image: initial; border-style: solid !important; border-width: 0px !important; color: inherit !important; height: 21px; margin: 0px; padding: 0px !important;"><td class="td-readOnly" colspan="1" id="0_table0_cell_c0_r5" rowspan="1" style="border-color: inherit; border-image: initial; border-style: solid; border-width: 0px 1px 1px 0px; box-sizing: border-box; color: inherit; font-size: 1em; left: 0px !important; margin: 0px !important; min-width: 0px !important; padding: 0px 3px; position: relative; top: 0px !important; white-space: pre-wrap;">Sales</td><td class="styleNumber response valueTolerance td-readOnly rightAnswer" colspan="1" id="0_table0_cell_c1_r5" rowspan="1" style="background: rgb(247, 250, 246) !important; border-color: inherit; border-image: initial; border-style: solid; border-width: 0px 1px 1px 0px; box-sizing: border-box; color: inherit; font-size: 1em; left: 0px !important; margin: 0px !important; min-width: 0px !important; padding: 0px 3px; position: relative; text-align: right; top: 0px !important; white-space: pre-wrap;"><span aria-hidden="true" class="currencySymbol" role="presentation" style="border: 0px; float: left; margin: 0px 0px 0px -2px; padding: 0px;">$</span>4,480<span aria-hidden="true" class="icon-Right small_rd_backg" role="presentation" style="-webkit-font-smoothing: antialiased; border: 0px; font-family: AccountingTool !important; font-variant-east-asian: normal; font-variant-numeric: normal; line-height: 1; margin: 0px; padding: 0px; position: absolute; right: 5px; speak: none; top: 10px; transform: translateY(-50%);"></span><span class="text-hide" style="border: 0px; margin: 0px; padding: 0px; position: absolute; text-align: left; text-indent: -99999px;">selected answer correct</span></td><td class="styleNumber response valueTolerance td-readOnly rightAnswer" colspan="1" id="0_table0_cell_c2_r5" rowspan="1" style="background: rgb(247, 250, 246) !important; border-color: inherit; border-image: initial; border-style: solid; border-width: 0px 1px 1px 0px; box-sizing: border-box; color: inherit; font-size: 1em; left: 0px !important; margin: 0px !important; min-width: 0px !important; padding: 0px 3px; position: relative; text-align: right; top: 0px !important; white-space: pre-wrap;"><span aria-hidden="true" class="currencySymbol" role="presentation" style="border: 0px; float: left; margin: 0px 0px 0px -2px; padding: 0px;">$</span>4,480<span aria-hidden="true" class="icon-Right small_rd_backg" role="presentation" style="-webkit-font-smoothing: antialiased; border: 0px; font-family: AccountingTool !important; font-variant-east-asian: normal; font-variant-numeric: normal; line-height: 1; margin: 0px; padding: 0px; position: absolute; right: 5px; speak: none; top: 10px; transform: translateY(-50%);"></span><span class="text-hide" style="border: 0px; margin: 0px; padding: 0px; position: absolute; text-align: left; text-indent: -99999px;">selected answer correct</span></td><td class="styleNumber response valueTolerance td-readOnly rightAnswer" colspan="1" id="0_table0_cell_c3_r5" rowspan="1" style="background: rgb(247, 250, 246) !important; border-color: inherit; border-image: initial; border-style: solid; border-width: 0px 1px 1px 0px; box-sizing: border-box; color: inherit; font-size: 1em; left: 0px !important; margin: 0px !important; min-width: 0px !important; padding: 0px 3px; position: relative; text-align: right; top: 0px !important; white-space: pre-wrap;"><span aria-hidden="true" class="currencySymbol" role="presentation" style="border: 0px; float: left; margin: 0px 0px 0px -2px; padding: 0px;">$</span>4,480<span aria-hidden="true" class="icon-Right small_rd_backg" role="presentation" style="-webkit-font-smoothing: antialiased; border: 0px; font-family: AccountingTool !important; font-variant-east-asian: normal; font-variant-numeric: normal; line-height: 1; margin: 0px; padding: 0px; position: absolute; right: 5px; speak: none; top: 10px; transform: translateY(-50%);"></span><span class="text-hide" style="border: 0px; margin: 0px; padding: 0px; position: absolute; text-align: left; text-indent: -99999px;">selected answer correct</span></td><td class="styleNumber response valueTolerance td-readOnly rightAnswer" colspan="1" id="0_table0_cell_c4_r5" rowspan="1" style="background: rgb(247, 250, 246) !important; border-color: inherit; border-image: initial; border-style: solid; border-width: 0px 1px 1px 0px; box-sizing: border-box; color: inherit; font-size: 1em; left: 0px !important; margin: 0px !important; min-width: 0px !important; padding: 0px 3px; position: relative; text-align: right; top: 0px !important; white-space: pre-wrap;"><span aria-hidden="true" class="currencySymbol" role="presentation" style="border: 0px; float: left; margin: 0px 0px 0px -2px; padding: 0px;">$</span>4,480<span aria-hidden="true" class="icon-Right small_rd_backg" role="presentation" style="-webkit-font-smoothing: antialiased; border: 0px; font-family: AccountingTool !important; font-variant-east-asian: normal; font-variant-numeric: normal; line-height: 1; margin: 0px; padding: 0px; position: absolute; right: 5px; speak: none; top: 10px; transform: translateY(-50%);"></span><span class="text-hide" style="border: 0px; margin: 0px; padding: 0px; position: absolute; text-align: left; text-indent: -99999px;">selected answer correct</span></td></tr>
<tr h="21" style="background-color: transparent; border-image: initial; border-style: solid !important; border-width: 0px !important; color: inherit !important; height: 21px; margin: 0px; padding: 0px !important;"><td class="td-readOnly" colspan="1" id="0_table0_cell_c0_r6" rowspan="1" style="border-color: inherit; border-image: initial; border-style: solid; border-width: 0px 1px 1px 0px; box-sizing: border-box; color: inherit; font-size: 1em; left: 0px !important; margin: 0px !important; min-width: 0px !important; padding: 0px 3px; position: relative; top: 0px !important; white-space: pre-wrap;">Cost of goods sold</td><td class="styleNumber response valueTolerance td-readOnly rightAnswer" colspan="1" id="0_table0_cell_c1_r6" rowspan="1" style="background-attachment: initial !important; background-clip: initial !important; background-image: initial !important; background-origin: initial !important; background-position: initial !important; background-repeat: initial !important; background-size: initial !important; border-bottom-color: rgb(0, 0, 0); border-image: initial; border-left-color: inherit; border-right-color: inherit; border-style: solid; border-top-color: inherit; border-width: 0px 1px 1px 0px; box-sizing: border-box; color: inherit; font-size: 1em; left: 0px !important; margin: 0px !important; min-width: 0px !important; padding: 0px 3px; position: relative; text-align: right; top: 0px !important; white-space: pre-wrap;">1,855<span aria-hidden="true" class="icon-Right small_rd_backg" role="presentation" style="-webkit-font-smoothing: antialiased; border: 0px; font-family: AccountingTool !important; font-variant-east-asian: normal; font-variant-numeric: normal; line-height: 1; margin: 0px; padding: 0px; position: absolute; right: 5px; speak: none; top: 10px; transform: translateY(-50%);"></span><span class="text-hide" style="border: 0px; margin: 0px; padding: 0px; position: absolute; text-align: left; text-indent: -99999px;">selected answer correct</span></td><td class="styleNumber response valueTolerance td-readOnly rightAnswer" colspan="1" id="0_table0_cell_c2_r6" rowspan="1" style="background-attachment: initial !important; background-clip: initial !important; background-image: initial !important; background-origin: initial !important; background-position: initial !important; background-repeat: initial !important; background-size: initial !important; border-bottom-color: rgb(0, 0, 0); border-image: initial; border-left-color: inherit; border-right-color: inherit; border-style: solid; border-top-color: inherit; border-width: 0px 1px 1px 0px; box-sizing: border-box; color: inherit; font-size: 1em; left: 0px !important; margin: 0px !important; min-width: 0px !important; padding: 0px 3px; position: relative; text-align: right; top: 0px !important; white-space: pre-wrap;">1,865<span aria-hidden="true" class="icon-Right small_rd_backg" role="presentation" style="-webkit-font-smoothing: antialiased; border: 0px; font-family: AccountingTool !important; font-variant-east-asian: normal; font-variant-numeric: normal; line-height: 1; margin: 0px; padding: 0px; position: absolute; right: 5px; speak: none; top: 10px; transform: translateY(-50%);"></span><span class="text-hide" style="border: 0px; margin: 0px; padding: 0px; position: absolute; text-align: left; text-indent: -99999px;">selected answer correct</span></td><td class="styleNumber response valueTolerance td-readOnly rightAnswer" colspan="1" id="0_table0_cell_c3_r6" rowspan="1" style="background-attachment: initial !important; background-clip: initial !important; background-image: initial !important; background-origin: initial !important; background-position: initial !important; background-repeat: initial !important; background-size: initial !important; border-bottom-color: rgb(0, 0, 0); border-image: initial; border-left-color: inherit; border-right-color: inherit; border-style: solid; border-top-color: inherit; border-width: 0px 1px 1px 0px; box-sizing: border-box; color: inherit; font-size: 1em; left: 0px !important; margin: 0px !important; min-width: 0px !important; padding: 0px 3px; position: relative; text-align: right; top: 0px !important; white-space: pre-wrap;">1,870<span aria-hidden="true" class="icon-Right small_rd_backg" role="presentation" style="-webkit-font-smoothing: antialiased; border: 0px; font-family: AccountingTool !important; font-variant-east-asian: normal; font-variant-numeric: normal; line-height: 1; margin: 0px; padding: 0px; position: absolute; right: 5px; speak: none; top: 10px; transform: translateY(-50%);"></span><span class="text-hide" style="border: 0px; margin: 0px; padding: 0px; position: absolute; text-align: left; text-indent: -99999px;">selected answer correct</span></td><td class="styleNumber response valueTolerance td-readOnly rightAnswer" colspan="1" id="0_table0_cell_c4_r6" rowspan="1" style="background-attachment: initial !important; background-clip: initial !important; background-image: initial !important; background-origin: initial !important; background-position: initial !important; background-repeat: initial !important; background-size: initial !important; border-bottom-color: rgb(0, 0, 0); border-image: initial; border-left-color: inherit; border-right-color: inherit; border-style: solid; border-top-color: inherit; border-width: 0px 1px 1px 0px; box-sizing: border-box; color: inherit; font-size: 1em; left: 0px !important; margin: 0px !important; min-width: 0px !important; padding: 0px 3px; position: relative; text-align: right; top: 0px !important; white-space: pre-wrap;">1,850<span aria-hidden="true" class="icon-Right small_rd_backg" role="presentation" style="-webkit-font-smoothing: antialiased; border: 0px; font-family: AccountingTool !important; font-variant-east-asian: normal; font-variant-numeric: normal; line-height: 1; margin: 0px; padding: 0px; position: absolute; right: 5px; speak: none; top: 10px; transform: translateY(-50%);"></span><span class="text-hide" style="border: 0px; margin: 0px; padding: 0px; position: absolute; text-align: left; text-indent: -99999px;">selected answer correct</span></td></tr>
<tr h="21" style="background-color: transparent; border-image: initial; border-style: solid !important; border-width: 0px !important; color: inherit !important; height: 21px; margin: 0px; padding: 0px !important;"><td class="green_border td-readOnly" colspan="1" id="0_table0_cell_c0_r7" rowspan="1" style="border-color: inherit; border-image: initial; border-style: solid; border-width: 0px 1px 1px 0px; box-sizing: border-box; color: inherit; font-size: 1em; left: 0px !important; margin: 0px !important; min-width: 0px !important; padding: 0px 3px; position: relative; top: 0px !important; white-space: pre-wrap;">Gross profit</td><td class="styleNumber styleRight valueTolerance Tback-icon td-readOnly checkedFcell" colspan="1" formula="=IF(B7>0,SUBTRACT(B6,B7),SUM(B6,B7))" id="0_table0_cell_c1_r7" rowspan="1" style="background-attachment: scroll; background-clip: initial; background-image: none; background-origin: initial; background-position: 0% 0%; background-repeat: repeat; background-size: initial; border-color: inherit; border-image: initial; border-style: solid; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-size: 1em; left: 0px !important; margin: 0px !important; min-width: 0px !important; padding: 0px 3px; position: relative; text-align: right; top: 0px !important; white-space: pre-wrap;">2,625</td><td class="styleRight styleNumber valueTolerance Tback-icon td-readOnly checkedFcell" colspan="1" formula="=IF(C7>0,SUBTRACT(C6,C7),SUM(C6,C7))" id="0_table0_cell_c2_r7" rowspan="1" style="background-attachment: scroll; background-clip: initial; background-image: none; background-origin: initial; background-position: 0% 0%; background-repeat: repeat; background-size: initial; border-color: inherit; border-image: initial; border-style: solid; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-size: 1em; left: 0px !important; margin: 0px !important; min-width: 0px !important; padding: 0px 3px; position: relative; text-align: right; top: 0px !important; white-space: pre-wrap;">2,615</td><td class="styleNumber styleRight valueTolerance Tback-icon td-readOnly checkedFcell" colspan="1" formula="=IF(D7>0,SUBTRACT(D6,D7),SUM(D6,D7))" id="0_table0_cell_c3_r7" rowspan="1" style="background-attachment: scroll; background-clip: initial; background-image: none; background-origin: initial; background-position: 0% 0%; background-repeat: repeat; background-size: initial; border-color: inherit; border-image: initial; border-style: solid; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-size: 1em; left: 0px !important; margin: 0px !important; min-width: 0px !important; padding: 0px 3px; position: relative; text-align: right; top: 0px !important; white-space: pre-wrap;">2,610</td><td class="styleNumber styleRight valueTolerance Tback-icon td-readOnly checkedFcell" colspan="1" formula="=IF(E7>0,SUBTRACT(E6,E7),SUM(E6,E7))" id="0_table0_cell_c4_r7" rowspan="1" style="background-attachment: scroll; background-clip: initial; background-image: none; background-origin: initial; background-position: 0% 0%; background-repeat: repeat; background-size: initial; border-color: inherit; border-image: initial; border-style: solid; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-size: 1em; left: 0px !important; margin: 0px !important; min-width: 0px !important; padding: 0px 3px; position: relative; text-align: right; top: 0px !important; white-space: pre-wrap;">2,630</td></tr>
<tr h="21" style="background-color: transparent; border-image: initial; border-style: solid !important; border-width: 0px !important; color: inherit !important; height: 21px; margin: 0px; padding: 0px !important;"><td class="td-readOnly" colspan="1" id="0_table0_cell_c0_r8" rowspan="1" style="border-color: inherit; border-image: initial; border-style: solid; border-width: 0px 1px 1px 0px; box-sizing: border-box; color: inherit; font-size: 1em; left: 0px !important; margin: 0px !important; min-width: 0px !important; padding: 0px 3px; position: relative; top: 0px !important; white-space: pre-wrap;">Expenses</td><td class="styleNumber response valueTolerance td-readOnly rightAnswer" colspan="1" id="0_table0_cell_c1_r8" rowspan="1" style="background-attachment: initial !important; background-clip: initial !important; background-image: initial !important; background-origin: initial !important; background-position: initial !important; background-repeat: initial !important; background-size: initial !important; border-bottom-color: rgb(0, 0, 0); border-image: initial; border-left-color: inherit; border-right-color: inherit; border-style: solid; border-top-color: inherit; border-width: 0px 1px 1px 0px; box-sizing: border-box; color: inherit; font-size: 1em; left: 0px !important; margin: 0px !important; min-width: 0px !important; padding: 0px 3px; position: relative; text-align: right; top: 0px !important; white-space: pre-wrap;">1,750<span aria-hidden="true" class="icon-Right small_rd_backg" role="presentation" style="-webkit-font-smoothing: antialiased; border: 0px; font-family: AccountingTool !important; font-variant-east-asian: normal; font-variant-numeric: normal; line-height: 1; margin: 0px; padding: 0px; position: absolute; right: 5px; speak: none; top: 10px; transform: translateY(-50%);"></span><span class="text-hide" style="border: 0px; margin: 0px; padding: 0px; position: absolute; text-align: left; text-indent: -99999px;">selected answer correct</span></td><td class="styleNumber response valueTolerance td-readOnly rightAnswer" colspan="1" id="0_table0_cell_c2_r8" rowspan="1" style="background-attachment: initial !important; background-clip: initial !important; background-image: initial !important; background-origin: initial !important; background-position: initial !important; background-repeat: initial !important; background-size: initial !important; border-bottom-color: rgb(0, 0, 0); border-image: initial; border-left-color: inherit; border-right-color: inherit; border-style: solid; border-top-color: inherit; border-width: 0px 1px 1px 0px; box-sizing: border-box; color: inherit; font-size: 1em; left: 0px !important; margin: 0px !important; min-width: 0px !important; padding: 0px 3px; position: relative; text-align: right; top: 0px !important; white-space: pre-wrap;">1,750<span aria-hidden="true" class="icon-Right small_rd_backg" role="presentation" style="-webkit-font-smoothing: antialiased; border: 0px; font-family: AccountingTool !important; font-variant-east-asian: normal; font-variant-numeric: normal; line-height: 1; margin: 0px; padding: 0px; position: absolute; right: 5px; speak: none; top: 10px; transform: translateY(-50%);"></span><span class="text-hide" style="border: 0px; margin: 0px; padding: 0px; position: absolute; text-align: left; text-indent: -99999px;">selected answer correct</span></td><td class="styleNumber response valueTolerance td-readOnly rightAnswer" colspan="1" id="0_table0_cell_c3_r8" rowspan="1" style="background-attachment: initial !important; background-clip: initial !important; background-image: initial !important; background-origin: initial !important; background-position: initial !important; background-repeat: initial !important; background-size: initial !important; border-bottom-color: rgb(0, 0, 0); border-image: initial; border-left-color: inherit; border-right-color: inherit; border-style: solid; border-top-color: inherit; border-width: 0px 1px 1px 0px; box-sizing: border-box; color: inherit; font-size: 1em; left: 0px !important; margin: 0px !important; min-width: 0px !important; padding: 0px 3px; position: relative; text-align: right; top: 0px !important; white-space: pre-wrap;">1,750<span aria-hidden="true" class="icon-Right small_rd_backg" role="presentation" style="-webkit-font-smoothing: antialiased; border: 0px; font-family: AccountingTool !important; font-variant-east-asian: normal; font-variant-numeric: normal; line-height: 1; margin: 0px; padding: 0px; position: absolute; right: 5px; speak: none; top: 10px; transform: translateY(-50%);"></span><span class="text-hide" style="border: 0px; margin: 0px; padding: 0px; position: absolute; text-align: left; text-indent: -99999px;">selected answer correct</span></td><td class="styleNumber response valueTolerance td-readOnly rightAnswer" colspan="1" id="0_table0_cell_c4_r8" rowspan="1" style="background-attachment: initial !important; background-clip: initial !important; background-image: initial !important; background-origin: initial !important; background-position: initial !important; background-repeat: initial !important; background-size: initial !important; border-bottom-color: rgb(0, 0, 0); border-image: initial; border-left-color: inherit; border-right-color: inherit; border-style: solid; border-top-color: inherit; border-width: 0px 1px 1px 0px; box-sizing: border-box; color: inherit; font-size: 1em; left: 0px !important; margin: 0px !important; min-width: 0px !important; padding: 0px 3px; position: relative; text-align: right; top: 0px !important; white-space: pre-wrap;">1,750<span aria-hidden="true" class="icon-Right small_rd_backg" role="presentation" style="-webkit-font-smoothing: antialiased; border: 0px; font-family: AccountingTool !important; font-variant-east-asian: normal; font-variant-numeric: normal; line-height: 1; margin: 0px; padding: 0px; position: absolute; right: 5px; speak: none; top: 10px; transform: translateY(-50%);"></span><span class="text-hide" style="border: 0px; margin: 0px; padding: 0px; position: absolute; text-align: left; text-indent: -99999px;">selected answer correct</span></td></tr>
<tr h="21" style="background-color: transparent; border-image: initial; border-style: solid !important; border-width: 0px !important; color: inherit !important; height: 21px; margin: 0px; padding: 0px !important;"><td class="green_border td-readOnly" colspan="1" id="0_table0_cell_c0_r9" rowspan="1" style="border-color: inherit; border-image: initial; border-style: solid; border-width: 0px 1px 1px 0px; box-sizing: border-box; color: inherit; font-size: 1em; left: 0px !important; margin: 0px !important; min-width: 0px !important; padding: 0px 3px; position: relative; top: 0px !important; white-space: pre-wrap;">Income before taxes</td><td class="styleNumber valueTolerance Tback-icon td-readOnly checkedFcell" colspan="1" formula="=IF(B9>0,SUBTRACT(B8,B9),SUM(B8,B9))" id="0_table0_cell_c1_r9" rowspan="1" style="border-color: inherit; border-image: initial; border-style: solid; border-width: 0px 1px 1px 0px; box-sizing: border-box; color: inherit; font-size: 1em; left: 0px !important; margin: 0px !important; min-width: 0px !important; padding: 0px 3px; position: relative; text-align: right; top: 0px !important; white-space: pre-wrap;">875</td><td class="styleRight styleNumber valueTolerance Tback-icon td-readOnly checkedFcell" colspan="1" formula="=IF(C9>0,SUBTRACT(C8,C9),SUM(C8,C9))" id="0_table0_cell_c2_r9" rowspan="1" style="border-color: inherit; border-image: initial; border-style: solid; border-width: 0px 1px 1px 0px; box-sizing: border-box; color: inherit; font-size: 1em; left: 0px !important; margin: 0px !important; min-width: 0px !important; padding: 0px 3px; position: relative; text-align: right; top: 0px !important; white-space: pre-wrap;">865</td><td class="styleRight styleNumber valueTolerance Tback-icon td-readOnly checkedFcell" colspan="1" formula="=IF(D9>0,SUBTRACT(D8,D9),SUM(D8,D9))" id="0_table0_cell_c3_r9" rowspan="1" style="border-color: inherit; border-image: initial; border-style: solid; border-width: 0px 1px 1px 0px; box-sizing: border-box; color: inherit; font-size: 1em; left: 0px !important; margin: 0px !important; min-width: 0px !important; padding: 0px 3px; position: relative; text-align: right; top: 0px !important; white-space: pre-wrap;">860</td><td class="styleRight styleNumber valueTolerance Tback-icon td-readOnly checkedFcell" colspan="1" formula="=IF(E9>0,SUBTRACT(E8,E9),SUM(E8,E9))" id="0_table0_cell_c4_r9" rowspan="1" style="border-color: inherit; border-image: initial; border-style: solid; border-width: 0px 1px 1px 0px; box-sizing: border-box; color: inherit; font-size: 1em; left: 0px !important; margin: 0px !important; min-width: 0px !important; padding: 0px 3px; position: relative; text-align: right; top: 0px !important; white-space: pre-wrap;">880</td></tr>
<tr h="21" style="background-color: transparent; border-image: initial; border-style: solid !important; border-width: 0px !important; color: inherit !important; height: 21px; margin: 0px; padding: 0px !important;"><td class="td-readOnly" colspan="1" id="0_table0_cell_c0_r10" rowspan="1" style="border-color: inherit; border-image: initial; border-style: solid; border-width: 0px 1px 1px 0px; box-sizing: border-box; color: inherit; font-size: 1em; left: 0px !important; margin: 0px !important; min-width: 0px !important; padding: 0px 3px; position: relative; top: 0px !important; white-space: pre-wrap;">Income tax expense</td><td class="styleRight response styleNumber valueTolerance td-readOnly rightAnswer" colspan="1" id="0_table0_cell_c1_r10" rowspan="1" style="background-attachment: initial !important; background-clip: initial !important; background-image: initial !important; background-origin: initial !important; background-position: initial !important; background-repeat: initial !important; background-size: initial !important; border-bottom-color: rgb(0, 0, 0); border-image: initial; border-left-color: inherit; border-right-color: inherit; border-style: solid; border-top-color: inherit; border-width: 0px 1px 1px 0px; box-sizing: border-box; color: inherit; font-size: 1em; left: 0px !important; margin: 0px !important; min-width: 0px !important; padding: 0px 3px; position: relative; text-align: right; top: 0px !important; white-space: pre-wrap;">350<span aria-hidden="true" class="icon-Right small_rd_backg" role="presentation" style="-webkit-font-smoothing: antialiased; border: 0px; font-family: AccountingTool !important; font-variant-east-asian: normal; font-variant-numeric: normal; line-height: 1; margin: 0px; padding: 0px; position: absolute; right: 5px; speak: none; top: 10px; transform: translateY(-50%);"></span><span class="text-hide" style="border: 0px; margin: 0px; padding: 0px; position: absolute; text-align: left; text-indent: -99999px;">selected answer correct</span></td><td class="styleNumber styleRight response valueTolerance td-readOnly rightAnswer" colspan="1" id="0_table0_cell_c2_r10" rowspan="1" style="background-attachment: initial !important; background-clip: initial !important; background-image: initial !important; background-origin: initial !important; background-position: initial !important; background-repeat: initial !important; background-size: initial !important; border-bottom-color: rgb(0, 0, 0); border-image: initial; border-left-color: inherit; border-right-color: inherit; border-style: solid; border-top-color: inherit; border-width: 0px 1px 1px 0px; box-sizing: border-box; color: inherit; font-size: 1em; left: 0px !important; margin: 0px !important; min-width: 0px !important; padding: 0px 3px; position: relative; text-align: right; top: 0px !important; white-space: pre-wrap;">346<span aria-hidden="true" class="icon-Right small_rd_backg" role="presentation" style="-webkit-font-smoothing: antialiased; border: 0px; font-family: AccountingTool !important; font-variant-east-asian: normal; font-variant-numeric: normal; line-height: 1; margin: 0px; padding: 0px; position: absolute; right: 5px; speak: none; top: 10px; transform: translateY(-50%);"></span><span class="text-hide" style="border: 0px; margin: 0px; padding: 0px; position: absolute; text-align: left; text-indent: -99999px;">selected answer correct</span></td><td class="styleNumber styleRight response valueTolerance td-readOnly rightAnswer" colspan="1" id="0_table0_cell_c3_r10" rowspan="1" style="background-attachment: initial !important; background-clip: initial !important; background-image: initial !important; background-origin: initial !important; background-position: initial !important; background-repeat: initial !important; background-size: initial !important; border-bottom-color: rgb(0, 0, 0); border-image: initial; border-left-color: inherit; border-right-color: inherit; border-style: solid; border-top-color: inherit; border-width: 0px 1px 1px 0px; box-sizing: border-box; color: inherit; font-size: 1em; left: 0px !important; margin: 0px !important; min-width: 0px !important; padding: 0px 3px; position: relative; text-align: right; top: 0px !important; white-space: pre-wrap;">344<span aria-hidden="true" class="icon-Right small_rd_backg" role="presentation" style="-webkit-font-smoothing: antialiased; border: 0px; font-family: AccountingTool !important; font-variant-east-asian: normal; font-variant-numeric: normal; line-height: 1; margin: 0px; padding: 0px; position: absolute; right: 5px; speak: none; top: 10px; transform: translateY(-50%);"></span><span class="text-hide" style="border: 0px; margin: 0px; padding: 0px; position: absolute; text-align: left; text-indent: -99999px;">selected answer correct</span></td><td class="styleRight response styleNumber valueTolerance td-readOnly rightAnswer" colspan="1" id="0_table0_cell_c4_r10" rowspan="1" style="background-attachment: initial !important; background-clip: initial !important; background-image: initial !important; background-origin: initial !important; background-position: initial !important; background-repeat: initial !important; background-size: initial !important; border-bottom-color: rgb(0, 0, 0); border-image: initial; border-left-color: inherit; border-right-color: inherit; border-style: solid; border-top-color: inherit; border-width: 0px 1px 1px 0px; box-sizing: border-box; color: inherit; font-size: 1em; left: 0px !important; margin: 0px !important; min-width: 0px !important; padding: 0px 3px; position: relative; text-align: right; top: 0px !important; white-space: pre-wrap;">352<span aria-hidden="true" class="icon-Right small_rd_backg" role="presentation" style="-webkit-font-smoothing: antialiased; border: 0px; font-family: AccountingTool !important; font-variant-east-asian: normal; font-variant-numeric: normal; line-height: 1; margin: 0px; padding: 0px; position: absolute; right: 5px; speak: none; top: 10px; transform: translateY(-50%);"></span><span class="text-hide" style="border: 0px; margin: 0px; padding: 0px; position: absolute; text-align: left; text-indent: -99999px;">selected answer correct</span></td></tr>
<tr h="24" style="background-color: transparent; border-image: initial; border-style: solid !important; border-width: 0px !important; color: inherit !important; height: 24px; margin: 0px; padding: 0px !important;"><td class="td-readOnly" colspan="1" id="0_table0_cell_c0_r11" rowspan="1" scope="col" style="border-color: inherit; border-image: initial; border-style: solid; border-width: 0px 1px 1px 0px; box-sizing: border-box; color: inherit; font-size: 1em; left: 0px !important; margin: 0px !important; min-width: 0px !important; padding: 0px 3px; position: relative; top: 0px !important; white-space: pre-wrap;">Net income</td><td class="styleRight styleNumber valueTolerance Tback-icon td-readOnly checkedFcell" colspan="1" formula="=IF(B11>0,SUBTRACT(B10,B11),SUM(B10,B11))" id="0_table0_cell_c1_r11" rowspan="1" scope="col" style="border-bottom-color: rgb(0, 0, 0); border-image: initial; border-left-color: inherit; border-right-color: inherit; border-style: solid solid double; border-top-color: inherit; border-width: 0px 1px 4px 0px; box-sizing: border-box; color: inherit; font-size: 1em; left: 0px !important; margin: 0px !important; min-width: 0px !important; padding: 0px 3px; position: relative; text-align: right; top: 0px !important; white-space: pre-wrap;"><span class="currencySymbol" style="border: 0px; float: left; margin: 0px 0px 0px -2px; padding: 0px;">$</span>525</td><td class="styleRight styleNumber valueTolerance Tback-icon td-readOnly checkedFcell" colspan="1" formula="=IF(C11>0,SUBTRACT(C10,C11),SUM(C10,C11))" id="0_table0_cell_c2_r11" rowspan="1" scope="col" style="border-bottom-color: rgb(0, 0, 0); border-image: initial; border-left-color: inherit; border-right-color: inherit; border-style: solid solid double; border-top-color: inherit; border-width: 0px 1px 4px 0px; box-sizing: border-box; color: inherit; font-size: 1em; left: 0px !important; margin: 0px !important; min-width: 0px !important; padding: 0px 3px; position: relative; text-align: right; top: 0px !important; white-space: pre-wrap;"><span class="currencySymbol" style="border: 0px; float: left; margin: 0px 0px 0px -2px; padding: 0px;">$</span>519</td><td class="styleRight styleNumber valueTolerance Tback-icon td-readOnly checkedFcell" colspan="1" formula="=IF(D11>0,SUBTRACT(D10,D11),SUM(D10,D11))" id="0_table0_cell_c3_r11" rowspan="1" scope="col" style="border-bottom-color: rgb(0, 0, 0); border-image: initial; border-left-color: inherit; border-right-color: inherit; border-style: solid solid double; border-top-color: inherit; border-width: 0px 1px 4px 0px; box-sizing: border-box; color: inherit; font-size: 1em; left: 0px !important; margin: 0px !important; min-width: 0px !important; padding: 0px 3px; position: relative; text-align: right; top: 0px !important; white-space: pre-wrap;"><span class="currencySymbol" style="border: 0px; float: left; margin: 0px 0px 0px -2px; padding: 0px;">$</span>516</td><td class="styleRight styleNumber valueTolerance Tback-icon td-readOnly checkedFcell" colspan="1" formula="=IF(E11>0,SUBTRACT(E10,E11),SUM(E10,E11))" id="0_table0_cell_c4_r11" rowspan="1" scope="col" style="border-bottom-color: rgb(0, 0, 0); border-image: initial; border-left-color: inherit; border-right-color: inherit; border-style: solid solid double; border-top-color: inherit; border-width: 0px 1px 4px 0px; box-sizing: border-box; color: inherit; font-size: 1em; left: 0px !important; margin: 0px !important; min-width: 0px !important; padding: 0px 3px; position: relative; text-align: right; top: 0px !important; white-space: pre-wrap;"><span class="currencySymbol" style="border: 0px; float: left; margin: 0px 0px 0px -2px; padding: 0px;">$</span>528</td></tr>
</tbody></table>
</div>
</td></tr>
</tbody></table>
<br />
<span style="border: 0px; font-family: proxima-nova-soft, sans-serif; font-stretch: inherit; font-variant-east-asian: inherit; font-variant-numeric: inherit; font-weight: 700; line-height: inherit; margin: 0px; padding: 0px;">2. </span><span style="font-family: proxima-nova-soft, sans-serif;">Which method yields the highest net income?</span><br style="font-family: proxima-nova-soft, sans-serif;" /><span class="replace-with-component" id="destination-2-ember619" style="border: 0px; font-family: proxima-nova-soft, sans-serif; font-stretch: inherit; font-variant-east-asian: inherit; font-variant-numeric: inherit; line-height: inherit; margin: 0px; padding: 0px;"><span class="ember-view" id="ember985" style="border: 0px; font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px;"></span></span><br />
<ul class="worksheet--mc__choices radioVertical" style="border: 0px; list-style-type: none;">
<li style="border: 0px; font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px;"><div class="worksheet--multiple-choice ember-view worksheet--mc__choices_label is-correct" id="ember986" style="border: 0px; display: block; font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px 0px 8px; padding: 0px;">
<div class="worksheet--multiple-choice-radio" style="border: 0px; display: inline-block; font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px;">
<input class="ember-view ember-text-field" disabled="" id="ember987" name="ans2" style="-webkit-tap-highlight-color: transparent; float: left; margin: 0px 5px 0px 0px; opacity: 1; outline: 0px;" title="LIFO Correct" type="radio" value="" /><div aria-hidden="true" class="render-section" style="background-color: yellow; border: 0px; display: inline; font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px;">
LIFO<span> </span></div>
<span aria-hidden="true" class="answer--is-correct" data-icon="✓" style="border: 0px; display: inline-block; font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px; text-indent: 0px;"></span></div>
</div>
</li>
<li style="border: 0px; font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px;"><div class="worksheet--multiple-choice ember-view worksheet--mc__choices_label" id="ember988" style="border: 0px; display: block; font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px 0px 8px; padding: 0px;">
<div class="worksheet--multiple-choice-radio" style="border: 0px; display: inline-block; font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px;">
<input class="ember-view ember-text-field" disabled="" id="ember989" name="ans2" style="-webkit-tap-highlight-color: transparent; float: left; margin: 0px 5px 0px 0px; opacity: 1; outline: 0px;" title="Specific identification" type="radio" value="" /><div aria-hidden="true" class="render-section" style="border: 0px; display: inline; font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px;">
Specific identification</div>
</div>
</div>
</li>
<li style="border: 0px; font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px;"><div class="worksheet--multiple-choice ember-view worksheet--mc__choices_label" id="ember990" style="border: 0px; display: block; font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px 0px 8px; padding: 0px;">
<div class="worksheet--multiple-choice-radio" style="border: 0px; display: inline-block; font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px;">
<input class="ember-view ember-text-field" disabled="" id="ember991" name="ans2" style="-webkit-tap-highlight-color: transparent; float: left; margin: 0px 5px 0px 0px; opacity: 1; outline: 0px;" title="FIFO" type="radio" value="" /><div aria-hidden="true" class="render-section" style="border: 0px; display: inline; font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px;">
FIFO</div>
</div>
</div>
</li>
<li style="border: 0px; font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px;"><div class="worksheet--multiple-choice ember-view worksheet--mc__choices_label" id="ember992" style="border: 0px; display: block; font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px 0px 8px; padding: 0px;">
<div class="worksheet--multiple-choice-radio" style="border: 0px; display: inline-block; font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px;">
<input class="ember-view ember-text-field" disabled="" id="ember993" name="ans2" style="-webkit-tap-highlight-color: transparent; float: left; margin: 0px 5px 0px 0px; opacity: 1; outline: 0px;" title="Weighted average" type="radio" value="" /><div aria-hidden="true" class="render-section" style="border: 0px; display: inline; font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px;">
Weighted average</div>
</div>
</div>
</li>
</ul>
<span style="border: 0px; font-family: proxima-nova-soft, sans-serif; font-stretch: inherit; font-variant-east-asian: inherit; font-variant-numeric: inherit; font-weight: 700; line-height: inherit; margin: 0px; padding: 0px;">3. </span><span style="font-family: proxima-nova-soft, sans-serif;">Does net income using weighted average fall between that using FIFO and LIFO?</span><br style="font-family: proxima-nova-soft, sans-serif;" /><span class="replace-with-component" id="destination-3-ember619" style="border: 0px; font-family: proxima-nova-soft, sans-serif; font-stretch: inherit; font-variant-east-asian: inherit; font-variant-numeric: inherit; line-height: inherit; margin: 0px; padding: 0px;"><span class="ember-view" id="ember996" style="border: 0px; font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px;"></span></span><br />
<ul class="worksheet--mc__choices radioVertical" style="border: 0px; list-style-type: none;">
<li style="border: 0px; font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px;"><div class="worksheet--multiple-choice ember-view worksheet--mc__choices_label" id="ember997" style="border: 0px; display: block; font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px 0px 8px; padding: 0px;">
<div class="worksheet--multiple-choice-radio" style="border: 0px; display: inline-block; font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px;">
<input class="ember-view ember-text-field" disabled="" id="ember998" name="ans3" style="-webkit-tap-highlight-color: transparent; float: left; margin: 0px 5px 0px 0px; opacity: 1; outline: 0px;" title="No" type="radio" value="" /><div aria-hidden="true" class="render-section" style="border: 0px; display: inline; font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px;">
No</div>
</div>
</div>
</li>
<li style="border: 0px; font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px;"><div class="worksheet--multiple-choice ember-view worksheet--mc__choices_label is-correct" id="ember999" style="border: 0px; display: block; font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px 0px 8px; padding: 0px;">
<div class="worksheet--multiple-choice-radio" style="border: 0px; display: inline-block; font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px;">
<input class="ember-view ember-text-field" disabled="" id="ember1000" name="ans3" style="-webkit-tap-highlight-color: transparent; float: left; margin: 0px 5px 0px 0px; opacity: 1; outline: 0px;" title="Yes Correct" type="radio" value="" /><div aria-hidden="true" class="render-section" style="background-color: yellow; border: 0px; display: inline; font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px;">
Yes<span> </span></div>
</div>
</div>
</li>
</ul>
<span style="border: 0px; font-family: proxima-nova-soft, sans-serif; font-stretch: inherit; font-variant-east-asian: inherit; font-variant-numeric: inherit; font-weight: 700; line-height: inherit; margin: 0px; padding: 0px;">4. </span><span style="font-family: proxima-nova-soft, sans-serif;">If costs were rising instead of falling, which method would yield the highest net income?</span><br style="font-family: proxima-nova-soft, sans-serif;" /><span class="replace-with-component" id="destination-4-ember619" style="border: 0px; font-family: proxima-nova-soft, sans-serif; font-stretch: inherit; font-variant-east-asian: inherit; font-variant-numeric: inherit; line-height: inherit; margin: 0px; padding: 0px;"><span class="ember-view" id="ember1003" style="border: 0px; font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px;"></span></span><br />
<ul class="worksheet--mc__choices radioVertical" style="border: 0px; list-style-type: none;">
<li style="border: 0px; font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px;"><div class="worksheet--multiple-choice ember-view worksheet--mc__choices_label" id="ember1004" style="border: 0px; display: block; font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px 0px 8px; padding: 0px;">
<div class="worksheet--multiple-choice-radio" style="border: 0px; display: inline-block; font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px;">
<input class="ember-view ember-text-field" disabled="" id="ember1005" name="ans4" style="-webkit-tap-highlight-color: transparent; float: left; margin: 0px 5px 0px 0px; opacity: 1; outline: 0px;" title="Specific identification" type="radio" value="" /><div aria-hidden="true" class="render-section" style="border: 0px; display: inline; font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px;">
Specific identification</div>
</div>
</div>
</li>
<li style="border: 0px; font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px;"><div class="worksheet--multiple-choice ember-view worksheet--mc__choices_label" id="ember1006" style="border: 0px; display: block; font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px 0px 8px; padding: 0px;">
<div class="worksheet--multiple-choice-radio" style="border: 0px; display: inline-block; font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px;">
<input class="ember-view ember-text-field" disabled="" id="ember1007" name="ans4" style="-webkit-tap-highlight-color: transparent; float: left; margin: 0px 5px 0px 0px; opacity: 1; outline: 0px;" title="Weighted average" type="radio" value="" /><div aria-hidden="true" class="render-section" style="border: 0px; display: inline; font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px;">
Weighted average</div>
</div>
</div>
</li>
<li style="border: 0px; font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px;"><div class="worksheet--multiple-choice ember-view worksheet--mc__choices_label is-correct" id="ember1008" style="border: 0px; display: block; font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px 0px 8px; padding: 0px;">
<div class="worksheet--multiple-choice-radio" style="border: 0px; display: inline-block; font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px;">
<input class="ember-view ember-text-field" disabled="" id="ember1009" name="ans4" style="-webkit-tap-highlight-color: transparent; float: left; margin: 0px 5px 0px 0px; opacity: 1; outline: 0px;" title="FIFO Correct" type="radio" value="" /><div aria-hidden="true" class="render-section" style="background-color: yellow; border: 0px; display: inline; font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px;">
FIFO<span> </span></div>
<span aria-hidden="true" class="answer--is-correct" data-icon="✓" style="border: 0px; display: inline-block; font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px; text-indent: 0px;"></span></div>
</div>
</li>
<li style="border: 0px; font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px;"><div class="worksheet--multiple-choice ember-view worksheet--mc__choices_label" id="ember1010" style="border: 0px; display: block; font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px 0px 8px; padding: 0px;">
<div class="worksheet--multiple-choice-radio" style="border: 0px; display: inline-block; font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px;">
<input class="ember-view ember-text-field" disabled="" id="ember1011" name="ans4" style="-webkit-tap-highlight-color: transparent; float: left; margin: 0px 5px 0px 0px; opacity: 1; outline: 0px;" title="LIFO" type="radio" value="" /><div aria-hidden="true" class="render-section" style="border: 0px; display: inline; font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px;">
LIFO</div>
</div>
</div>
</li>
</ul>
</div>
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<br /></div>
<div class="jSheetEditPane" id="jSheetEditPane_0_0" style="background-image: none !important; border: 0px; margin: 0px; padding: 0px !important; position: relative !important; width: 494px;">
<div class="jSheetEditPane" id="jSheetEditPane_0_0" style="background-image: none; border: 0px; margin: 0px; padding: 0px; position: relative; width: 494px;">
<div style="margin: 0px;">
</div>
</div>
</div>
<span style="background-color: #f3f3f3; color: #100000; font-family: "arial"; font-size: 30px;">8.</span><br />
<div class="jSheetEditPane" id="jSheetEditPane_0_0" style="background-image: none !important; border: 0px; margin: 0px; padding: 0px !important; position: relative !important; width: 494px;">
<div style="border: 0px; color: #252525; font-size: medium; font-stretch: inherit; line-height: inherit; padding: 0px;">
<div style="border: 0px; font-family: proxima-nova-soft, sans-serif; font-stretch: inherit; font-variant-east-asian: inherit; font-variant-numeric: inherit; line-height: inherit; padding: 0px;">
Martinez Company's ending inventory includes the following items.</div>
<table cellpadding="0" cellspacing="0" style="color: #252525; font-family: monospace; font-size: inherit; font-stretch: inherit; font-variant-east-asian: inherit; font-variant-numeric: inherit; line-height: inherit; margin: 0px; padding: 0px; width: 390px;"><tbody style="font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px;">
<tr bgcolor="#D7DCE6" style="font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px;" valign="bottom"><td style="font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px 0px 0px 15px; vertical-align: bottom;">Product</td><td style="font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px; text-align: center; vertical-align: bottom;">Units</td><td colspan="4" style="font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px; text-align: center;">Cost per Unit</td><td colspan="4" style="font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px; text-align: center;">Market per Unit</td></tr>
<tr style="font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px;"><td style="font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px 0px 0px 15px; vertical-align: middle; width: 80px;">Helmets</td><td style="font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px; text-align: center; vertical-align: middle; width: 30px;">38</td><td style="font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px; text-align: right; vertical-align: middle; width: 50px;"></td><td style="font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px; text-align: right; vertical-align: middle; width: 10px;">$</td><td style="font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px; text-align: right; vertical-align: middle; width: 20px;">60</td><td style="font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px; text-align: right; vertical-align: middle; width: 50px;"></td><td style="font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px; text-align: right; vertical-align: middle; width: 60px;"></td><td style="font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px; text-align: right; vertical-align: middle; width: 10px;">$</td><td style="font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px; text-align: right; vertical-align: middle; width: 20px;">56</td><td style="font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px; text-align: right; vertical-align: middle; width: 60px;"></td></tr>
<tr bgcolor="#f7f7f7" style="font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px;"><td style="font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px 0px 0px 15px; vertical-align: middle;">Bats</td><td style="font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px; text-align: center; vertical-align: middle;">31</td><td style="font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px;"></td><td style="font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px; text-align: right; vertical-align: middle;"></td><td style="font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px; text-align: right; vertical-align: middle;">78</td><td style="font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px;"></td><td style="font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px;"></td><td style="font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px; text-align: right; vertical-align: middle;"></td><td style="font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px; text-align: right; vertical-align: middle;">84</td><td style="font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px;"></td></tr>
<tr style="font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px;"><td style="font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px 0px 0px 15px; vertical-align: middle;">Shoes</td><td style="font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px; text-align: center; vertical-align: middle;">52</td><td style="font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px;"></td><td style="font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px; text-align: right; vertical-align: middle;"></td><td style="font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px; text-align: right; vertical-align: middle;">97</td><td style="font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px;"></td><td style="font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px;"></td><td style="font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px; text-align: right; vertical-align: middle;"></td><td style="font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px; text-align: right; vertical-align: middle;">101</td><td style="font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px;"></td></tr>
<tr bgcolor="#f7f7f7" style="font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px;"><td style="font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px 0px 0px 15px; vertical-align: middle;">Uniforms</td><td style="font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px; text-align: center; vertical-align: middle;">56</td><td style="font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px;"></td><td style="font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px; text-align: right; vertical-align: middle;"></td><td style="font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px; text-align: right; vertical-align: middle;">42</td><td style="font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px;"></td><td style="font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px;"></td><td style="font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px; text-align: right; vertical-align: middle;"></td><td style="font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px; text-align: right; vertical-align: middle;">42</td><td style="font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px;"></td></tr>
<tr style="font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px;"><td colspan="10" style="font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px; vertical-align: middle;"><hr align="left" noshade="noshade" style="background-color: #d7dce6; border-color: rgb(215, 220, 230); color: #d7dce6; height: 5px;" />
</td></tr>
</tbody></table>
<div style="border: 0px; font-family: proxima-nova-soft, sans-serif; font-stretch: inherit; font-variant-east-asian: inherit; font-variant-numeric: inherit; line-height: inherit; padding: 0px;">
Compute the lower of cost or market for ending inventory applied separately to each product.</div>
<table border="0" cellpadding="0" cellspacing="0" class="tableControl" id="tableControl_0_0" style="border-spacing: 0px; border: none !important; color: black; font-family: Verdana; font-size: 13px; font-stretch: inherit; font-variant-east-asian: inherit; font-variant-numeric: inherit; line-height: inherit; margin: 0px; padding: 0px;"><tbody style="border: 0px; margin: 0px; padding: 0px;">
<tr style="border: 0px; margin: 0px; padding: 0px;"><td class="barTop" style="border: 0px; margin: 0px; padding: 0px; width: 0px;"></td></tr>
<tr style="border: 0px; margin: 0px; padding: 0px;"><td class="barLeft" style="border: 0px; margin: 0px; padding: 0px; vertical-align: top;"></td><td class="sheetPane" style="border: 0px; margin: 0px; padding: 0px; vertical-align: top; width: 664px;"><div class="jSheetEditPane" id="jSheetEditPane_0_0" style="background-image: none !important; border: 0px; margin: 0px; padding: 0px !important; position: relative !important; width: 664px;">
<table border="1px" cellpadding="0" cellspacing="0" class="jSheet ui-widget-content table-scratch review" id="jSheet_0_0" style="background-attachment: initial; background-clip: initial; background-image: none !important; background-origin: initial; background-position: initial; background-repeat: initial; background-size: initial; border-color: rgb(119, 119, 119); border-image: initial; border-spacing: 0px !important; border-style: solid; border-width: 1px 0px 0px 1px !important; color: #222222; cursor: cell; empty-cells: show; font-family: Arial; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; height: auto !important; line-height: inherit; margin: 0px; overflow: visible; padding: 0px; position: relative !important; table-layout: fixed;" tabindex="1"><colgroup><col style="border: none !important; width: 109px;" width="109"></col><col style="border: none !important; width: 56px;" width="56"></col><col style="border: none !important; width: 59px;" width="59"></col><col style="border: none !important; width: 59px;" width="59"></col><col style="border: none !important; width: 74px;" width="74"></col><col style="border: none !important; width: 74px;" width="74"></col><col style="border: none !important; width: 100px;" width="100"></col></colgroup><tbody style="border-image: initial; border-style: initial; border-width: 0px; color: inherit !important; margin: 0px; padding: 0px;">
<tr h="24" style="background-color: transparent; border-image: initial; border-style: solid !important; border-width: 0px !important; color: inherit !important; height: 24px; margin: 0px; padding: 0px !important;"><td class="styleBold styleCenter td-readOnly" colspan="1" id="0_table0_cell_c0_r0" rowspan="1" style="background-color: #79ade5; border-color: inherit; border-image: initial; border-style: solid; border-width: 0px 1px 1px 0px; box-sizing: border-box; color: inherit; font-size: 1em; font-weight: bold; height: 23px; left: 0px !important; margin: 0px !important; min-width: 0px !important; padding: 0px 3px; position: relative; text-align: center; top: 0px !important; white-space: pre-wrap;"></td><td class="styleBold styleCenter td-readOnly" colspan="1" id="0_table0_cell_c1_r0" rowspan="1" style="background-color: #79ade5; border-color: inherit; border-image: initial; border-style: solid; border-width: 0px 1px 1px 0px; box-sizing: border-box; color: inherit; font-size: 1em; font-weight: bold; height: 23px; left: 0px !important; margin: 0px !important; min-width: 0px !important; padding: 0px 3px; position: relative; text-align: center; top: 0px !important; white-space: pre-wrap;"></td><td class="styleBold styleCenter styleUnderline td-readOnly" colspan="2" id="0_table0_cell_c2_r0" merge="0_0" rowspan="1" style="background-color: #79ade5; border-color: inherit; border-image: initial; border-style: solid; border-width: 0px 1px 1px 0px; box-sizing: border-box; color: inherit; font-size: 1em; font-weight: bold; height: 23px; left: 0px !important; margin: 0px !important; min-width: 0px !important; padding: 0px 3px; position: relative; text-align: center; text-decoration-line: underline; top: 0px !important; white-space: pre-wrap;">Per Unit</td><td class="styleBold styleCenter styleUnderline td-readOnly" colspan="2" id="0_table0_cell_c4_r0" merge="0_0" rowspan="1" style="background-color: #79ade5; border-color: inherit; border-image: initial; border-style: solid; border-width: 0px 1px 1px 0px; box-sizing: border-box; color: inherit; font-size: 1em; font-weight: bold; height: 23px; left: 0px !important; margin: 0px !important; min-width: 0px !important; padding: 0px 3px; position: relative; text-align: center; text-decoration-line: underline; top: 0px !important; white-space: pre-wrap;">Total</td><td class="styleBold styleCenter td-readOnly" colspan="1" id="0_table0_cell_c6_r0" rowspan="1" style="background-color: #79ade5; border-color: inherit; border-image: initial; border-style: solid; border-width: 0px 1px 1px 0px; box-sizing: border-box; color: inherit; font-size: 1em; font-weight: bold; height: 23px; left: 0px !important; margin: 0px !important; min-width: 0px !important; padding: 0px 3px; position: relative; text-align: center; top: 0px !important; white-space: pre-wrap;"></td></tr>
<tr h="45" style="background-color: transparent; border-image: initial; border-style: solid !important; border-width: 0px !important; color: inherit !important; height: 45px; margin: 0px; padding: 0px !important;"><td class="styleBold td-readOnly" colspan="1" id="0_table0_cell_c0_r1" rowspan="1" style="background-color: #79ade5; border-color: inherit; border-image: initial; border-style: solid; border-width: 0px 1px 1px 0px; box-sizing: border-box; color: inherit; font-size: 1em; font-weight: bold; height: 23px; left: 0px !important; margin: 0px !important; min-width: 0px !important; padding: 0px 3px; position: relative; top: 0px !important; white-space: pre-wrap;">Inventory Items</td><td class="styleBold styleCenter td-readOnly" colspan="1" id="0_table0_cell_c1_r1" rowspan="1" style="background-color: #79ade5; border-color: inherit; border-image: initial; border-style: solid; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-size: 1em; font-weight: bold; height: 23px; left: 0px !important; margin: 0px !important; min-width: 0px !important; padding: 0px 3px; position: relative; text-align: center; top: 0px !important; white-space: pre-wrap;">Units</td><td class="styleBold styleCenter td-readOnly" colspan="1" id="0_table0_cell_c2_r1" rowspan="1" style="background-color: #79ade5; border-color: inherit; border-image: initial; border-style: solid; border-width: 0px 1px 1px 0px; box-sizing: border-box; color: inherit; font-size: 1em; font-weight: bold; height: 23px; left: 0px !important; margin: 0px !important; min-width: 0px !important; padding: 0px 3px; position: relative; text-align: center; top: 0px !important; white-space: pre-wrap;">Cost</td><td class="styleBold styleCenter td-readOnly" colspan="1" id="0_table0_cell_c3_r1" rowspan="1" style="background-color: #79ade5; border-color: inherit; border-image: initial; border-style: solid; border-width: 0px 1px 1px 0px; box-sizing: border-box; color: inherit; font-size: 1em; font-weight: bold; height: 23px; left: 0px !important; margin: 0px !important; min-width: 0px !important; padding: 0px 3px; position: relative; text-align: center; top: 0px !important; white-space: pre-wrap;">Market</td><td class="styleBold styleCenter green_border td-readOnly" colspan="1" id="0_table0_cell_c4_r1" rowspan="1" style="background-color: #79ade5; border-color: inherit; border-image: initial; border-style: solid; border-width: 0px 1px 1px 0px; box-sizing: border-box; color: inherit; font-size: 1em; font-weight: bold; height: 23px; left: 0px !important; margin: 0px !important; min-width: 0px !important; padding: 0px 3px; position: relative; text-align: center; top: 0px !important; white-space: pre-wrap;">Cost</td><td class="styleBold styleCenter td-readOnly" colspan="1" id="0_table0_cell_c5_r1" rowspan="1" style="background-color: #79ade5; border-color: inherit; border-image: initial; border-style: solid; border-width: 0px 1px 1px 0px; box-sizing: border-box; color: inherit; font-size: 1em; font-weight: bold; height: 23px; left: 0px !important; margin: 0px !important; min-width: 0px !important; padding: 0px 3px; position: relative; text-align: center; top: 0px !important; white-space: pre-wrap;">Market</td><td class="styleBold styleCenter td-readOnly" colspan="1" id="0_table0_cell_c6_r1" rowspan="1" style="background-color: #79ade5; border-color: inherit; border-image: initial; border-style: solid; border-width: 0px 1px 1px 0px; box-sizing: border-box; color: inherit; font-size: 1em; font-weight: bold; height: 23px; left: 0px !important; margin: 0px !important; min-width: 0px !important; padding: 0px 3px; position: relative; text-align: center; top: 0px !important; white-space: pre-wrap;">LCM Applied to Items</td></tr>
<tr h="24" style="background-color: transparent; border-image: initial; border-style: solid !important; border-width: 0px !important; color: inherit !important; height: 24px; margin: 0px; padding: 0px !important;"><td class="td-readOnly" colspan="1" id="0_table0_cell_c0_r2" rowspan="1" style="border-color: inherit; border-image: initial; border-style: solid; border-width: 0px 1px 1px 0px; box-sizing: border-box; color: inherit; font-size: 1em; height: 23px; left: 0px !important; margin: 0px !important; min-width: 0px !important; padding: 0px 3px; position: relative; top: 0px !important; white-space: pre-wrap;">Helmets</td><td class="styleLeft styleRight styleNumber td-readOnly" colspan="1" id="0_table0_cell_c1_r2" rowspan="1" style="border-color: inherit; border-image: initial; border-style: solid; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-size: 1em; height: 23px; left: 0px !important; margin: 0px !important; min-width: 0px !important; padding: 0px 3px; position: relative; text-align: right; top: 0px !important; white-space: pre-wrap;">38</td><td class="styleNumber td-readOnly" colspan="1" id="0_table0_cell_c2_r2" rowspan="1" style="border-color: inherit; border-image: initial; border-style: solid; border-width: 0px 1px 1px 0px; box-sizing: border-box; color: inherit; font-size: 1em; height: 23px; left: 0px !important; margin: 0px !important; min-width: 0px !important; padding: 0px 3px; position: relative; text-align: right; top: 0px !important; white-space: pre-wrap;"><span class="currencySymbol" style="border: 0px; float: left; margin: 0px 0px 0px -2px; padding: 0px;">$</span>60</td><td class="styleRight styleNumber td-readOnly" colspan="1" id="0_table0_cell_c3_r2" rowspan="1" style="border-color: inherit; border-image: initial; border-style: solid; border-width: 0px 1px 1px 0px; box-sizing: border-box; color: inherit; font-size: 1em; height: 23px; left: 0px !important; margin: 0px !important; min-width: 0px !important; padding: 0px 3px; position: relative; text-align: right; top: 0px !important; white-space: pre-wrap;"><span class="currencySymbol" style="border: 0px; float: left; margin: 0px 0px 0px -2px; padding: 0px;">$</span>56</td><td class="styleRight styleNumber response green_border td-readOnly rightAnswer" colspan="1" id="0_table0_cell_c4_r2" rowspan="1" style="background: rgb(247, 250, 246) !important; border-color: inherit; border-image: initial; border-style: solid; border-width: 0px 1px 1px 0px; box-sizing: border-box; color: inherit; font-size: 1em; height: 23px; left: 0px !important; margin: 0px !important; min-width: 0px !important; padding: 0px 3px; position: relative; text-align: right; top: 0px !important; white-space: pre-wrap;"><span aria-hidden="true" class="currencySymbol" role="presentation" style="border: 0px; float: left; margin: 0px 0px 0px -2px; padding: 0px;">$</span>2,280<span aria-hidden="true" class="icon-Right small_rd_backg" role="presentation" style="border: 0px; font-family: "accountingtool important"; line-height: 1; margin: 0px; padding: 0px; position: absolute; right: 5px; speak: none; top: 11.5px; transform: translatey(-50%);"></span><span class="text-hide" style="border: 0px; margin: 0px; padding: 0px; position: absolute; text-align: left; text-indent: -99999px;">selected answer correct</span></td><td class="styleRight styleNumber response td-readOnly rightAnswer" colspan="1" id="0_table0_cell_c5_r2" rowspan="1" style="background: rgb(247, 250, 246) !important; border-color: inherit; border-image: initial; border-style: solid; border-width: 0px 1px 1px 0px; box-sizing: border-box; color: inherit; font-size: 1em; height: 23px; left: 0px !important; margin: 0px !important; min-width: 0px !important; padding: 0px 3px; position: relative; text-align: right; top: 0px !important; white-space: pre-wrap;"><span aria-hidden="true" class="currencySymbol" role="presentation" style="border: 0px; float: left; margin: 0px 0px 0px -2px; padding: 0px;">$</span>2,128<span aria-hidden="true" class="icon-Right small_rd_backg" role="presentation" style="border: 0px; font-family: "accountingtool important"; line-height: 1; margin: 0px; padding: 0px; position: absolute; right: 5px; speak: none; top: 11.5px; transform: translatey(-50%);"></span><span class="text-hide" style="border: 0px; margin: 0px; padding: 0px; position: absolute; text-align: left; text-indent: -99999px;">selected answer correct</span></td><td class="styleRight styleNumber response td-readOnly rightAnswer" colspan="1" id="0_table0_cell_c6_r2" rowspan="1" style="background: rgb(247, 250, 246) !important; border-color: inherit; border-image: initial; border-style: solid; border-width: 0px 1px 1px 0px; box-sizing: border-box; color: inherit; font-size: 1em; height: 23px; left: 0px !important; margin: 0px !important; min-width: 0px !important; padding: 0px 3px; position: relative; text-align: right; top: 0px !important; white-space: pre-wrap;"><span aria-hidden="true" class="currencySymbol" role="presentation" style="border: 0px; float: left; margin: 0px 0px 0px -2px; padding: 0px;">$</span>2,128<span aria-hidden="true" class="icon-Right small_rd_backg" role="presentation" style="border: 0px; font-family: "accountingtool important"; line-height: 1; margin: 0px; padding: 0px; position: absolute; right: 5px; speak: none; top: 11.5px; transform: translatey(-50%);"></span><span class="text-hide" style="border: 0px; margin: 0px; padding: 0px; position: absolute; text-align: left; text-indent: -99999px;">selected answer correct</span></td></tr>
<tr h="24" style="background-color: transparent; border-image: initial; border-style: solid !important; border-width: 0px !important; color: inherit !important; height: 24px; margin: 0px; padding: 0px !important;"><td class="td-readOnly" colspan="1" id="0_table0_cell_c0_r3" rowspan="1" style="border-color: inherit; border-image: initial; border-style: solid; border-width: 0px 1px 1px 0px; box-sizing: border-box; color: inherit; font-size: 1em; height: 23px; left: 0px !important; margin: 0px !important; min-width: 0px !important; padding: 0px 3px; position: relative; top: 0px !important; white-space: pre-wrap;">Bats</td><td class="styleLeft styleRight styleNumber td-readOnly" colspan="1" id="0_table0_cell_c1_r3" rowspan="1" style="border-color: inherit; border-image: initial; border-style: solid; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-size: 1em; height: 23px; left: 0px !important; margin: 0px !important; min-width: 0px !important; padding: 0px 3px; position: relative; text-align: right; top: 0px !important; white-space: pre-wrap;">31</td><td class="styleNumber td-readOnly" colspan="1" id="0_table0_cell_c2_r3" rowspan="1" style="border-color: inherit; border-image: initial; border-style: solid; border-width: 0px 1px 1px 0px; box-sizing: border-box; color: inherit; font-size: 1em; height: 23px; left: 0px !important; margin: 0px !important; min-width: 0px !important; padding: 0px 3px; position: relative; text-align: right; top: 0px !important; white-space: pre-wrap;">78</td><td class="styleRight styleNumber td-readOnly" colspan="1" id="0_table0_cell_c3_r3" rowspan="1" style="border-color: inherit; border-image: initial; border-style: solid; border-width: 0px 1px 1px 0px; box-sizing: border-box; color: inherit; font-size: 1em; height: 23px; left: 0px !important; margin: 0px !important; min-width: 0px !important; padding: 0px 3px; position: relative; text-align: right; top: 0px !important; white-space: pre-wrap;">84</td><td class="styleRight styleNumber response td-readOnly rightAnswer" colspan="1" id="0_table0_cell_c4_r3" rowspan="1" style="background: rgb(247, 250, 246) !important; border-color: inherit; border-image: initial; border-style: solid; border-width: 0px 1px 1px 0px; box-sizing: border-box; color: inherit; font-family: arial, serif; font-size: 1em; height: 23px; left: 0px !important; margin: 0px !important; min-width: 0px !important; padding: 0px 3px; position: relative; text-align: right; top: 0px !important; white-space: pre-wrap;">2,418<span aria-hidden="true" class="icon-Right small_rd_backg" role="presentation" style="border: 0px; font-family: "accountingtool important"; line-height: 1; margin: 0px; padding: 0px; position: absolute; right: 5px; speak: none; top: 11.5px; transform: translatey(-50%);"></span><span class="text-hide" style="border: 0px; margin: 0px; padding: 0px; position: absolute; text-align: left; text-indent: -99999px;">selected answer correct</span></td><td class="styleRight styleNumber response td-readOnly rightAnswer" colspan="1" id="0_table0_cell_c5_r3" rowspan="1" style="background: rgb(247, 250, 246) !important; border-color: inherit; border-image: initial; border-style: solid; border-width: 0px 1px 1px 0px; box-sizing: border-box; color: inherit; font-size: 1em; height: 23px; left: 0px !important; margin: 0px !important; min-width: 0px !important; padding: 0px 3px; position: relative; text-align: right; top: 0px !important; white-space: pre-wrap;">2,604<span aria-hidden="true" class="icon-Right small_rd_backg" role="presentation" style="border: 0px; font-family: "accountingtool important"; line-height: 1; margin: 0px; padding: 0px; position: absolute; right: 5px; speak: none; top: 11.5px; transform: translatey(-50%);"></span><span class="text-hide" style="border: 0px; margin: 0px; padding: 0px; position: absolute; text-align: left; text-indent: -99999px;">selected answer correct</span></td><td class="styleRight styleNumber response td-readOnly rightAnswer" colspan="1" id="0_table0_cell_c6_r3" rowspan="1" style="background: rgb(247, 250, 246) !important; border-color: inherit; border-image: initial; border-style: solid; border-width: 0px 1px 1px 0px; box-sizing: border-box; color: inherit; font-size: 1em; height: 23px; left: 0px !important; margin: 0px !important; min-width: 0px !important; padding: 0px 3px; position: relative; text-align: right; top: 0px !important; white-space: pre-wrap;">2,418<span aria-hidden="true" class="icon-Right small_rd_backg" role="presentation" style="border: 0px; font-family: "accountingtool important"; line-height: 1; margin: 0px; padding: 0px; position: absolute; right: 5px; speak: none; top: 11.5px; transform: translatey(-50%);"></span><span class="text-hide" style="border: 0px; margin: 0px; padding: 0px; position: absolute; text-align: left; text-indent: -99999px;">selected answer correct</span></td></tr>
<tr h="24" style="background-color: transparent; border-image: initial; border-style: solid !important; border-width: 0px !important; color: inherit !important; height: 24px; margin: 0px; padding: 0px !important;"><td class="td-readOnly" colspan="1" id="0_table0_cell_c0_r4" rowspan="1" style="border-color: inherit; border-image: initial; border-style: solid; border-width: 0px 1px 1px 0px; box-sizing: border-box; color: inherit; font-family: arial, serif; font-size: 1em; height: 23px; left: 0px !important; margin: 0px !important; min-width: 0px !important; padding: 0px 3px; position: relative; top: 0px !important; white-space: pre-wrap;">Shoes</td><td class="styleRight styleNumber td-readOnly" colspan="1" id="0_table0_cell_c1_r4" rowspan="1" style="border-color: inherit; border-image: initial; border-style: solid; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; font-size: 1em; height: 23px; left: 0px !important; margin: 0px !important; min-width: 0px !important; padding: 0px 3px; position: relative; text-align: right; top: 0px !important; white-space: pre-wrap;">52</td><td class="styleRight styleNumber td-readOnly" colspan="1" id="0_table0_cell_c2_r4" rowspan="1" style="border-color: inherit; border-image: initial; border-style: solid; border-width: 0px 1px 1px 0px; box-sizing: border-box; color: inherit; font-family: arial, serif; font-size: 1em; height: 23px; left: 0px !important; margin: 0px !important; min-width: 0px !important; padding: 0px 3px; position: relative; text-align: right; top: 0px !important; white-space: pre-wrap;">97</td><td class="styleRight styleNumber td-readOnly" colspan="1" id="0_table0_cell_c3_r4" rowspan="1" style="border-color: inherit; border-image: initial; border-style: solid; border-width: 0px 1px 1px 0px; box-sizing: border-box; color: inherit; font-family: arial, serif; font-size: 1em; height: 23px; left: 0px !important; margin: 0px !important; min-width: 0px !important; padding: 0px 3px; position: relative; text-align: right; top: 0px !important; white-space: pre-wrap;">101</td><td class="styleRight styleNumber response td-readOnly rightAnswer" colspan="1" id="0_table0_cell_c4_r4" rowspan="1" style="background: rgb(247, 250, 246) !important; border-color: inherit; border-image: initial; border-style: solid; border-width: 0px 1px 1px 0px; box-sizing: border-box; color: inherit; font-family: arial, serif; font-size: 1em; height: 23px; left: 0px !important; margin: 0px !important; min-width: 0px !important; padding: 0px 3px; position: relative; text-align: right; top: 0px !important; white-space: pre-wrap;">5,044<span aria-hidden="true" class="icon-Right small_rd_backg" role="presentation" style="border: 0px; font-family: "accountingtool important"; line-height: 1; margin: 0px; padding: 0px; position: absolute; right: 5px; speak: none; top: 11.5px; transform: translatey(-50%);"></span><span class="text-hide" style="border: 0px; margin: 0px; padding: 0px; position: absolute; text-align: left; text-indent: -99999px;">selected answer correct</span></td><td class="styleRight styleNumber response td-readOnly rightAnswer" colspan="1" id="0_table0_cell_c5_r4" rowspan="1" style="background: rgb(247, 250, 246) !important; border-color: inherit; border-image: initial; border-style: solid; border-width: 0px 1px 1px 0px; box-sizing: border-box; color: inherit; font-family: arial, serif; font-size: 1em; height: 23px; left: 0px !important; margin: 0px !important; min-width: 0px !important; padding: 0px 3px; position: relative; text-align: right; top: 0px !important; white-space: pre-wrap;">5,252<span aria-hidden="true" class="icon-Right small_rd_backg" role="presentation" style="border: 0px; font-family: "accountingtool important"; line-height: 1; margin: 0px; padding: 0px; position: absolute; right: 5px; speak: none; top: 11.5px; transform: translatey(-50%);"></span><span class="text-hide" style="border: 0px; margin: 0px; padding: 0px; position: absolute; text-align: left; text-indent: -99999px;">selected answer correct</span></td><td class="styleRight styleNumber response td-readOnly rightAnswer" colspan="1" id="0_table0_cell_c6_r4" rowspan="1" style="background: rgb(247, 250, 246) !important; border-color: inherit; border-image: initial; border-style: solid; border-width: 0px 1px 1px 0px; box-sizing: border-box; color: inherit; font-size: 1em; height: 23px; left: 0px !important; margin: 0px !important; min-width: 0px !important; padding: 0px 3px; position: relative; text-align: right; top: 0px !important; white-space: pre-wrap;">5,044<span aria-hidden="true" class="icon-Right small_rd_backg" role="presentation" style="border: 0px; font-family: "accountingtool important"; line-height: 1; margin: 0px; padding: 0px; position: absolute; right: 5px; speak: none; top: 11.5px; transform: translatey(-50%);"></span><span class="text-hide" style="border: 0px; margin: 0px; padding: 0px; position: absolute; text-align: left; text-indent: -99999px;">selected answer correct</span></td></tr>
<tr h="24" style="background-color: transparent; border-image: initial; border-style: solid !important; border-width: 0px !important; color: inherit !important; height: 24px; margin: 0px; padding: 0px !important;"><td class="td-readOnly" colspan="1" id="0_table0_cell_c0_r5" rowspan="1" style="border-color: inherit; border-image: initial; border-style: solid; border-width: 0px 1px 1px 0px; box-sizing: border-box; color: inherit; font-family: arial, serif; font-size: 1em; height: 23px; left: 0px !important; margin: 0px !important; min-width: 0px !important; padding: 0px 3px; position: relative; top: 0px !important; white-space: pre-wrap;">Uniforms</td><td class="styleRight styleNumber td-readOnly" colspan="1" id="0_table0_cell_c1_r5" rowspan="1" style="border-color: inherit; border-image: initial; border-style: solid; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; font-size: 1em; height: 23px; left: 0px !important; margin: 0px !important; min-width: 0px !important; padding: 0px 3px; position: relative; text-align: right; top: 0px !important; white-space: pre-wrap;">56</td><td class="styleRight styleNumber td-readOnly" colspan="1" id="0_table0_cell_c2_r5" rowspan="1" style="border-color: inherit; border-image: initial; border-style: solid; border-width: 0px 1px 1px 0px; box-sizing: border-box; color: inherit; font-family: arial, serif; font-size: 1em; height: 23px; left: 0px !important; margin: 0px !important; min-width: 0px !important; padding: 0px 3px; position: relative; text-align: right; top: 0px !important; white-space: pre-wrap;">42</td><td class="styleRight styleNumber td-readOnly" colspan="1" id="0_table0_cell_c3_r5" rowspan="1" style="border-color: inherit; border-image: initial; border-style: solid; border-width: 0px 1px 1px 0px; box-sizing: border-box; color: inherit; font-family: arial, serif; font-size: 1em; height: 23px; left: 0px !important; margin: 0px !important; min-width: 0px !important; padding: 0px 3px; position: relative; text-align: right; top: 0px !important; white-space: pre-wrap;">42</td><td class="styleRight styleNumber response td-readOnly rightAnswer" colspan="1" id="0_table0_cell_c4_r5" rowspan="1" style="background: rgb(247, 250, 246) !important; border-bottom-color: rgb(0, 0, 0); border-image: initial; border-left-color: inherit; border-right-color: inherit; border-style: solid; border-top-color: inherit; border-width: 0px 1px 1px 0px; box-sizing: border-box; color: inherit; font-family: arial, serif; font-size: 1em; height: 23px; left: 0px !important; margin: 0px !important; min-width: 0px !important; padding: 0px 3px; position: relative; text-align: right; top: 0px !important; white-space: pre-wrap;">2,352<span aria-hidden="true" class="icon-Right small_rd_backg" role="presentation" style="border: 0px; font-family: "accountingtool important"; line-height: 1; margin: 0px; padding: 0px; position: absolute; right: 5px; speak: none; top: 11.5px; transform: translatey(-50%);"></span><span class="text-hide" style="border: 0px; margin: 0px; padding: 0px; position: absolute; text-align: left; text-indent: -99999px;">selected answer correct</span></td><td class="styleRight styleNumber response td-readOnly rightAnswer" colspan="1" id="0_table0_cell_c5_r5" rowspan="1" style="background: rgb(247, 250, 246) !important; border-bottom-color: rgb(0, 0, 0); border-image: initial; border-left-color: inherit; border-right-color: inherit; border-style: solid; border-top-color: inherit; border-width: 0px 1px 1px 0px; box-sizing: border-box; color: inherit; font-family: arial, serif; font-size: 1em; height: 23px; left: 0px !important; margin: 0px !important; min-width: 0px !important; padding: 0px 3px; position: relative; text-align: right; top: 0px !important; white-space: pre-wrap;">2,352<span aria-hidden="true" class="icon-Right small_rd_backg" role="presentation" style="border: 0px; font-family: "accountingtool important"; line-height: 1; margin: 0px; padding: 0px; position: absolute; right: 5px; speak: none; top: 11.5px; transform: translatey(-50%);"></span><span class="text-hide" style="border: 0px; margin: 0px; padding: 0px; position: absolute; text-align: left; text-indent: -99999px;">selected answer correct</span></td><td class="styleRight styleNumber response td-readOnly rightAnswer" colspan="1" id="0_table0_cell_c6_r5" rowspan="1" style="background: rgb(247, 250, 246) !important; border-bottom-color: rgb(0, 0, 0); border-image: initial; border-left-color: inherit; border-right-color: inherit; border-style: solid; border-top-color: inherit; border-width: 0px 1px 1px 0px; box-sizing: border-box; color: inherit; font-size: 1em; height: 23px; left: 0px !important; margin: 0px !important; min-width: 0px !important; padding: 0px 3px; position: relative; text-align: right; top: 0px !important; white-space: pre-wrap;">2,352<span aria-hidden="true" class="icon-Right small_rd_backg" role="presentation" style="border: 0px; font-family: "accountingtool important"; line-height: 1; margin: 0px; padding: 0px; position: absolute; right: 5px; speak: none; top: 11.5px; transform: translatey(-50%);"></span><span class="text-hide" style="border: 0px; margin: 0px; padding: 0px; position: absolute; text-align: left; text-indent: -99999px;">selected answer correct</span></td></tr>
<tr h="24" style="background-color: transparent; border-image: initial; border-style: solid !important; border-width: 0px !important; color: inherit !important; height: 24px; margin: 0px; padding: 0px !important;"><td class="td-readOnly" colspan="1" id="0_table0_cell_c0_r6" rowspan="1" scope="col" style="border-color: inherit; border-image: initial; border-style: solid; border-width: 0px 1px 1px 0px; box-sizing: border-box; color: inherit; font-size: 1em; height: 23px; left: 0px !important; margin: 0px !important; min-width: 0px !important; padding: 0px 3px; position: relative; top: 0px !important; white-space: pre-wrap;"></td><td class="styleRight td-readOnly" colspan="1" id="0_table0_cell_c1_r6" rowspan="1" scope="col" style="border-color: inherit; border-image: initial; border-style: solid; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-size: 1em; height: 23px; left: 0px !important; margin: 0px !important; min-width: 0px !important; padding: 0px 3px; position: relative; text-align: right; top: 0px !important; white-space: pre-wrap;"></td><td class="styleRight td-readOnly" colspan="1" id="0_table0_cell_c2_r6" rowspan="1" scope="col" style="border-color: inherit; border-image: initial; border-style: solid; border-width: 0px 1px 1px 0px; box-sizing: border-box; color: inherit; font-size: 1em; height: 23px; left: 0px !important; margin: 0px !important; min-width: 0px !important; padding: 0px 3px; position: relative; text-align: right; top: 0px !important; white-space: pre-wrap;"></td><td class="styleRight green_border td-readOnly" colspan="1" id="0_table0_cell_c3_r6" rowspan="1" scope="col" style="border-color: inherit; border-image: initial; border-style: solid; border-width: 0px 1px 1px 0px; box-sizing: border-box; color: inherit; font-size: 1em; height: 23px; left: 0px !important; margin: 0px !important; min-width: 0px !important; padding: 0px 3px; position: relative; text-align: right; top: 0px !important; white-space: pre-wrap;"></td><td class="styleRight styleNumber green_border Tback-icon td-readOnly checkedFcell" colspan="1" formula="=sum(e3:e6)" id="0_table0_cell_c4_r6" rowspan="1" scope="col" style="border-bottom-color: rgb(0, 0, 0); border-image: initial; border-left-color: inherit; border-right-color: inherit; border-style: solid solid double; border-top-color: inherit; border-width: 0px 1px 3px 0px; box-sizing: border-box; color: inherit; font-size: 1em; height: 23px; left: 0px !important; margin: 0px !important; min-width: 0px !important; padding: 0px 3px; position: relative; text-align: right; top: 0px !important; white-space: pre-wrap;"><span class="currencySymbol" style="border: 0px; float: left; margin: 0px 0px 0px -2px; padding: 0px;">$</span>12,094</td><td class="styleRight styleNumber green_border Tback-icon td-readOnly checkedFcell" colspan="1" formula="=sum(F3:F6)" id="0_table0_cell_c5_r6" rowspan="1" scope="col" style="border-bottom-color: rgb(0, 0, 0); border-image: initial; border-left-color: inherit; border-right-color: inherit; border-style: solid solid double; border-top-color: inherit; border-width: 0px 1px 3px 0px; box-sizing: border-box; color: inherit; font-family: arial, serif; font-size: 1em; height: 23px; left: 0px !important; margin: 0px !important; min-width: 0px !important; padding: 0px 3px; position: relative; text-align: right; top: 0px !important; white-space: pre-wrap;"><span class="currencySymbol" style="border: 0px; float: left; margin: 0px 0px 0px -2px; padding: 0px;">$</span>12,336</td><td class="styleRight styleNumber Tback-icon td-readOnly checkedFcell" colspan="1" formula="=if(G6>0,sum(G3:G6),"")" id="0_table0_cell_c6_r6" rowspan="1" scope="col" style="background-color: #ffffaa; border-bottom-color: rgb(0, 0, 0); border-image: initial; border-left-color: inherit; border-right-color: inherit; border-style: solid solid double; border-top-color: inherit; border-width: 0px 1px 3px 0px; box-sizing: border-box; color: inherit; font-size: 1em; height: 23px; left: 0px !important; margin: 0px !important; min-width: 0px !important; padding: 0px 3px; position: relative; text-align: right; top: 0px !important; white-space: pre-wrap;"><span class="currencySymbol" style="border: 0px; float: left; margin: 0px 0px 0px -2px; padding: 0px;">$</span>11,942</td></tr>
</tbody></table>
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</td></tr>
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<div class="jSheetEditPane" id="jSheetEditPane_0_0" style="background-image: none !important; border: 0px; margin: 0px; padding: 0px !important; position: relative !important; width: 494px;">
<div class="jSheetEditPane" id="jSheetEditPane_0_0" style="background-image: none; border: 0px; margin: 0px; padding: 0px; position: relative; width: 494px;">
<div style="margin: 0px;">
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<span style="background-color: #f3f3f3; color: #100000; font-family: "arial"; font-size: 30px;">9.</span><br />
<span style="background-color: #f3f3f3; color: #100000; font-family: "arial"; font-size: 30px;"><span style="background-color: white; color: #252525; font-family: proxima-nova-soft, sans-serif; font-size: small;">Vibrant Company had $990,000 of sales in each of three consecutive years 2016–2018, and it purchased merchandise costing $545,000 in each of those years. It also maintained a $290,000 physical inventory from the beginning to the end of that three-year period. In accounting for inventory, it made an error at the end of year 2016 that caused its year-end 2016 inventory to appear on its statements as $270,000 rather than the correct $290,000.</span><br style="background-color: white; color: #252525; font-family: proxima-nova-soft, sans-serif; font-size: medium;" /><span style="background-color: white; color: #252525; font-family: proxima-nova-soft, sans-serif; font-size: small;"> </span><br style="background-color: white; color: #252525; font-family: proxima-nova-soft, sans-serif; font-size: medium;" /><span style="background-color: white; border: 0px; color: #252525; font-family: proxima-nova-soft, sans-serif; font-size: small; font-stretch: inherit; font-variant-east-asian: inherit; font-variant-numeric: inherit; font-weight: 700; line-height: inherit; margin: 0px; padding: 0px;">Required:<br />1. </span><span style="background-color: white; color: #252525; font-family: proxima-nova-soft, sans-serif; font-size: small;">Determine the correct amount of the company's gross profit in each of the years 2016–2018.</span><br style="background-color: white; color: #252525; font-family: proxima-nova-soft, sans-serif; font-size: medium;" /><span style="background-color: white; border: 0px; color: #252525; font-family: proxima-nova-soft, sans-serif; font-size: small; font-stretch: inherit; font-variant-east-asian: inherit; font-variant-numeric: inherit; font-weight: 700; line-height: inherit; margin: 0px; padding: 0px;">2.</span><span style="background-color: white; color: #252525; font-family: proxima-nova-soft, sans-serif; font-size: small;"> Prepare comparative income statements to show the effect of this error on the company's cost of goods sold and gross profit for each of the years 2016−2018.</span></span><br />
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<a href="https://blogger.googleusercontent.com/img/b/R29vZ2xl/AVvXsEgeSEWcbgYJbAvIscD0sx1Bk_3-2cL08HNkjf-8UGumJEvaptoFa-fi3ShbFOKwiV0nsWOgWN2jCV0AXf7H7XQHJVMYTl3uHtgnWoL_dvwfJkuStLTicN4dPO8pMiN6jpPOA8y60UN38bQ/s1600/92.png" imageanchor="1" style="margin-left: 1em; margin-right: 1em;"><img border="0" data-original-height="345" data-original-width="942" src="https://blogger.googleusercontent.com/img/b/R29vZ2xl/AVvXsEgeSEWcbgYJbAvIscD0sx1Bk_3-2cL08HNkjf-8UGumJEvaptoFa-fi3ShbFOKwiV0nsWOgWN2jCV0AXf7H7XQHJVMYTl3uHtgnWoL_dvwfJkuStLTicN4dPO8pMiN6jpPOA8y60UN38bQ/s1600/92.png" /></a></div>
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Orangehttp://www.blogger.com/profile/00451860658742728627noreply@blogger.com0tag:blogger.com,1999:blog-8078700684572586728.post-39787149560931528632019-07-04T12:30:00.000-07:002019-07-04T12:30:04.384-07:00Connect - another Financial Accounting, Chapter 4 (continue)<div style="font-family: verdana; font-size: 13px;">
<span style="background-color: #f3f3f3; color: #100000; font-family: "arial"; font-size: 30px; font-style: inherit; font-weight: inherit;">14.</span></div>
<div style="font-family: verdana; font-size: 13px;">
<div style="background-color: white; border: 0px; color: #252525; font-family: proxima-nova-soft, sans-serif; font-size: medium; font-stretch: inherit; font-variant-east-asian: inherit; font-variant-numeric: inherit; line-height: inherit; padding: 0px;">
A company reports the following sales-related information.<br /> </div>
<table border="0" cellpadding="0" cellspacing="0" style="background-color: white; color: #252525; font-family: monospace; font-size: inherit; font-stretch: inherit; font-variant-east-asian: inherit; font-variant-numeric: inherit; line-height: inherit; margin: 0px; padding: 0px; width: 560px;"><tbody style="font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px;">
<tr style="background-color: #d7dce6; font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px;"><td style="font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px;"> </td><td style="font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px;"> </td><td style="font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px;"> </td><td style="font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px;"> </td><td style="font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px;"> </td><td style="font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px;"> </td><td style="font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px;"> </td><td style="font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px;"> </td></tr>
<tr style="font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px;"><td style="font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px 0px 0px 15px; width: 150px;">Sales, gross</td><td style="font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px; text-align: right; width: 10px;">$</td><td style="font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px; text-align: right; width: 60px;">205,000</td><td style="font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px; text-align: right; width: 10px;"> </td><td style="font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px; width: 260px;">Sales returns and allowances</td><td style="font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px; text-align: right; width: 10px;">$</td><td style="font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px; text-align: right; width: 50px;">12,000</td><td style="font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px; text-align: right; width: 10px;"> </td></tr>
<tr style="background-color: #f7f7f7; font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px;"><td style="font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px 0px 0px 15px;">Sales discounts</td><td style="font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px;"> </td><td style="font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px; text-align: right;">4,100</td><td style="font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px;"> </td><td style="font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px;">Sales salaries expense</td><td style="font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px;"> </td><td style="font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px; text-align: right;">10,100</td><td style="font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px;"> </td></tr>
<tr style="font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px;"><td colspan="8" style="font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px;"><hr align="left" style="background-color: #cdd4e0; border-color: rgb(205, 212, 224); color: #cdd4e0; height: 5px;" />
</td></tr>
</tbody></table>
<span style="font-style: inherit; font-variant-caps: inherit; font-variant-ligatures: inherit; font-weight: inherit;"></span><br />
<div style="background-color: white; border: 0px; color: #252525; font-family: proxima-nova-soft, sans-serif; font-size: medium; font-stretch: inherit; font-variant-east-asian: inherit; font-variant-numeric: inherit; line-height: inherit; padding: 0px;">
Prepare the net sales portion only of this company’s multiple-step income statement.</div>
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<a href="https://blogger.googleusercontent.com/img/b/R29vZ2xl/AVvXsEiRGANBYwsz8Pe3VkslZYOibZiu6PyX_JmShk-p69Pkm1wm__Sm31NtwwNzISGtbzhxAm1ErO0uIO35F3-Ed2vhTE_bckcFDI5mo1qAWey3oyBGa0nbjyOfpTYYBb3gpYL5f7mzXLzRRbg/s1600/14.png" imageanchor="1" style="margin-left: 1em; margin-right: 1em;"><img border="0" data-original-height="128" data-original-width="437" src="https://blogger.googleusercontent.com/img/b/R29vZ2xl/AVvXsEiRGANBYwsz8Pe3VkslZYOibZiu6PyX_JmShk-p69Pkm1wm__Sm31NtwwNzISGtbzhxAm1ErO0uIO35F3-Ed2vhTE_bckcFDI5mo1qAWey3oyBGa0nbjyOfpTYYBb3gpYL5f7mzXLzRRbg/s1600/14.png" /></a></div>
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<span style="font-style: inherit; font-variant-caps: inherit; font-variant-ligatures: inherit; font-weight: inherit;">-----------------------------------------------------------------------------------</span></div>
<div style="font-family: verdana; font-size: 13px;">
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<div style="font-family: verdana; font-size: 13px;">
<span style="background-color: #f3f3f3; color: #100000; font-family: "arial"; font-size: 30px;">15.</span><br />
<div style="background-color: white; border: 0px; color: #252525; font-family: proxima-nova-soft, sans-serif; font-size: medium; font-stretch: inherit; font-variant-east-asian: inherit; font-variant-numeric: inherit; line-height: inherit; padding: 0px;">
ProBuilder has the following June 30, 2016, fiscal-year-end unadjusted balances: Allowance for Sales Discounts, $0; and Accounts Receivable, $11,900. Of the $11,900 of receivables, $2,950 are within a 2% discount period, meaning that it expects buyers to take $59 in future discounts arising from this period’s sales.<br /> </div>
<span style="background-color: #f3f3f3; color: #100000; font-family: "arial"; font-size: 30px;"></span><br />
<div style="background-color: white; border: 0px; color: #252525; font-family: proxima-nova-soft, sans-serif; font-size: medium; font-stretch: inherit; font-variant-east-asian: inherit; font-variant-numeric: inherit; line-height: inherit; padding: 0px;">
<span style="border: 0px; font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: 700; line-height: inherit; margin: 0px; padding: 0px;">a.</span> Prepare the June 30, 2016, fiscal-year-end adjusting journal entry for future sales discounts.</div>
<span style="background-color: #f3f3f3; color: #100000; font-family: "arial"; font-size: 30px;"></span><br />
<table class="review" id="holisticTable" style="border-bottom-color: initial; border-bottom-style: initial; border-image: initial; border-left-color: rgb(119, 119, 119); border-left-style: solid; border-right-color: initial; border-right-style: initial; border-spacing: 0px; border-top-color: rgb(119, 119, 119) !important; border-top-style: solid !important; border-width: 1px 0px 0px 1px; color: black; font-family: Verdana; font-size: 13px; font-stretch: inherit; font-variant-east-asian: inherit; font-variant-numeric: inherit; height: 73px; line-height: inherit; margin: -1px 0px 0px; padding: 0px; table-layout: fixed; width: 776px;" summary="Below is listing of entries that have been entered for this requirements." tabindex="0"><colgroup><col class="acol" style="width: 40px;" width="40"></col><col style="width: 85px;" width="85"></col><col style="width: 305px;" width="305"></col><col style="width: 75px;" width="75"></col><col style="width: 75px;" width="75"></col></colgroup><tbody style="border: 0px; margin: 0px; padding: 0px;">
<tr h="26px" style="border: 0px; height: 26px; margin: 0px; padding: 0px;"><th class="styleCenter styleBold serial-no" style="background-color: #79ade5; border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; margin: 0px; overflow: hidden; padding: 0px 3px; text-align: center; width: 84px;">No</th><th class="styleCenter styleBold" style="background-color: #79ade5; border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; margin: 0px; overflow: hidden; padding: 0px 3px; text-align: center; width: auto;">Date</th><th class="styleCenter styleBold" style="background-color: #79ade5; border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; margin: 0px; overflow: hidden; padding: 0px 3px; text-align: center; width: auto;">General Journal</th><th class="styleCenter styleBold" style="background-color: #79ade5; border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; margin: 0px; overflow: hidden; padding: 0px 3px; text-align: center; width: auto;">Debit</th><th class="styleCenter styleBold" style="background-color: #79ade5; border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; margin: 0px; overflow: hidden; padding: 0px 3px; text-align: center; width: auto;">Credit</th></tr>
<tr h="23" style="border: 0px; cursor: pointer; height: 23px; margin: 0px; padding: 0px;" table="1"><td class="serialno-text" style="background-color: white; border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; text-align: center; top: 0px !important; white-space: nowrap;">1</td><td class="styleCenter" colspan="1" id="1_table1_cell_c0_r0" rowspan="1" style="background-color: white; border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; text-align: center; top: 0px !important; white-space: nowrap;">June 30</td><td class="dropDownList ddPolicydropDownList ddPolicy rightAnswer" colspan="1" id="1_table1_cell_c1_r0" rowspan="1" style="background-attachment: initial !important; background-clip: initial !important; background-color: white; background-image: initial !important; background-origin: initial !important; background-position: initial !important; background-repeat: initial !important; background-size: initial !important; border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; top: 0px !important; white-space: nowrap;">Sales discounts<span aria-hidden="true" class="icon-Right small_rd_backg" role="presentation" style="-webkit-font-smoothing: antialiased; border: 0px; font-family: AccountingTool !important; font-variant-east-asian: normal; font-variant-numeric: normal; line-height: 1; margin: 0px; padding: 0px; position: absolute; right: 5px; speak: none; top: 11px; transform: translateY(-50%);"></span><span class="text-hide" style="border: 0px; margin: 0px; padding: 0px; position: absolute; text-indent: -99999px;">selected answer correct</span></td><td class="toggled groupResponse isN styleNumber toggled groupResponse rightAnswer" colspan="1" id="1_table1_cell_c2_r0" rowspan="1" style="background-attachment: initial !important; background-clip: initial !important; background-color: white; background-image: initial !important; background-origin: initial !important; background-position: initial !important; background-repeat: initial !important; background-size: initial !important; border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; text-align: right; top: 0px !important; white-space: nowrap;" togglehtmlindex="79">59<span aria-hidden="true" class="icon-Right small_rd_backg" role="presentation" style="-webkit-font-smoothing: antialiased; border: 0px; font-family: AccountingTool !important; font-variant-east-asian: normal; font-variant-numeric: normal; line-height: 1; margin: 0px; padding: 0px; position: absolute; right: 5px; speak: none; top: 11px; transform: translateY(-50%);"></span><span class="text-hide" style="border: 0px; margin: 0px; padding: 0px; position: absolute; text-align: left; text-indent: -99999px;">selected answer correct</span></td><td class="toggled groupResponse isN toggled groupResponse styleNumber" colspan="1" id="1_table1_cell_c3_r0" rowspan="1" style="background-color: white; border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; text-align: right; top: 0px !important; white-space: nowrap;" togglehtmlindex="79"><span class="text-hide" style="border: 0px; margin: 0px; padding: 0px; position: absolute; text-align: left; text-indent: -99999px;">not attempted</span></td></tr>
<tr h="23" style="border: 0px; cursor: pointer; height: 23px; margin: 0px; padding: 0px;" table="1"><td class="serialno-text" style="background-color: white; border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; text-align: center; text-indent: 100px; top: 0px !important; white-space: nowrap;"></td><td id="1_table1_cell_c0_r1" style="background-color: white; border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; top: 0px !important; white-space: nowrap;"></td><td class="dropDownList ddPolicydropDownList ddPolicy GJIndent rightAnswer" colspan="1" id="1_table1_cell_c1_r1" rowspan="1" style="background-attachment: initial !important; background-clip: initial !important; background-color: white; background-image: initial !important; background-origin: initial !important; background-position: initial !important; background-repeat: initial !important; background-size: initial !important; border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; text-indent: 15px; top: 0px !important; white-space: nowrap;">Allowance for sale discounts<span aria-hidden="true" class="icon-Right small_rd_backg" role="presentation" style="-webkit-font-smoothing: antialiased; border: 0px; font-family: AccountingTool !important; font-variant-east-asian: normal; font-variant-numeric: normal; line-height: 1; margin: 0px; padding: 0px; position: absolute; right: 5px; speak: none; top: 11px; transform: translateY(-50%);"></span><span class="text-hide" style="border: 0px; margin: 0px; padding: 0px; position: absolute; text-indent: -99999px;">selected answer correct</span></td><td class="toggled groupResponse isN styleNumber" colspan="1" id="1_table1_cell_c2_r1" rowspan="1" style="background-color: white; border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; text-align: right; top: 0px !important; white-space: nowrap;" togglehtmlindex="7"><span class="text-hide" style="border: 0px; margin: 0px; padding: 0px; position: absolute; text-align: left; text-indent: -99999px;">not attempted</span></td><td class="toggled groupResponse isN styleNumber rightAnswer" colspan="1" id="1_table1_cell_c3_r1" rowspan="1" style="background-attachment: initial !important; background-clip: initial !important; background-color: white; background-image: initial !important; background-origin: initial !important; background-position: initial !important; background-repeat: initial !important; background-size: initial !important; border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; text-align: right; top: 0px !important; white-space: nowrap;" togglehtmlindex="7">59<span aria-hidden="true" class="icon-Right small_rd_backg" role="presentation" style="-webkit-font-smoothing: antialiased; border: 0px; font-family: AccountingTool !important; font-variant-east-asian: normal; font-variant-numeric: normal; line-height: 1; margin: 0px; padding: 0px; position: absolute; right: 5px; speak: none; top: 11px; transform: translateY(-50%);"></span><span class="text-hide" style="border: 0px; margin: 0px; padding: 0px; position: absolute; text-align: left; text-indent: -99999px;">selected answer correct</span></td></tr>
</tbody></table>
<span style="background-color: #f3f3f3; color: #100000; font-family: "arial"; font-size: 30px;"><span style="background-color: white; border: 0px; color: #252525; font-family: proxima-nova-soft, sans-serif; font-size: small; font-stretch: inherit; font-variant-east-asian: inherit; font-variant-numeric: inherit; font-weight: 700; line-height: inherit; margin: 0px; padding: 0px;"><br /></span></span>
<span style="background-color: #f3f3f3; color: #100000; font-family: "arial"; font-size: 30px;"><span style="background-color: white; border: 0px; color: #252525; font-family: proxima-nova-soft, sans-serif; font-size: small; font-stretch: inherit; font-variant-east-asian: inherit; font-variant-numeric: inherit; font-weight: 700; line-height: inherit; margin: 0px; padding: 0px;">b.</span><span style="background-color: white; color: #252525; font-family: proxima-nova-soft, sans-serif; font-size: small;"> Assume the same facts above and that there is a $14 fiscal-year-end unadjusted credit balance in the Allowance for Sales Discounts. Prepare the June 30, 2016, fiscal-year-end adjusting journal entry for future sales discounts.</span></span><br />
<span style="background-color: #f3f3f3; color: #100000; font-family: "arial"; font-size: 30px;"></span><br />
<table class="review" id="holisticTable" style="border-bottom-color: initial; border-bottom-style: initial; border-image: initial; border-left-color: rgb(119, 119, 119); border-left-style: solid; border-right-color: initial; border-right-style: initial; border-spacing: 0px; border-top-color: rgb(119, 119, 119) !important; border-top-style: solid !important; border-width: 1px 0px 0px 1px; color: black; font-family: Verdana; font-size: 13px; font-stretch: inherit; font-variant-east-asian: inherit; font-variant-numeric: inherit; height: 73px; line-height: inherit; margin: -1px 0px 0px; padding: 0px; table-layout: fixed; width: 776px;" summary="Below is listing of entries that have been entered for this requirements." tabindex="0"><colgroup><col class="acol" style="width: 40px;" width="40"></col><col style="width: 85px;" width="85"></col><col style="width: 305px;" width="305"></col><col style="width: 75px;" width="75"></col><col style="width: 75px;" width="75"></col></colgroup><tbody style="border: 0px; margin: 0px; padding: 0px;">
<tr h="26px" style="border: 0px; height: 26px; margin: 0px; padding: 0px;"><th class="styleCenter styleBold serial-no" style="background-color: #79ade5; border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; margin: 0px; overflow: hidden; padding: 0px 3px; text-align: center; width: 84px;">No</th><th class="styleCenter styleBold" style="background-color: #79ade5; border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; margin: 0px; overflow: hidden; padding: 0px 3px; text-align: center; width: auto;">Date</th><th class="styleCenter styleBold" style="background-color: #79ade5; border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; margin: 0px; overflow: hidden; padding: 0px 3px; text-align: center; width: auto;">General Journal</th><th class="styleCenter styleBold" style="background-color: #79ade5; border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; margin: 0px; overflow: hidden; padding: 0px 3px; text-align: center; width: auto;">Debit</th><th class="styleCenter styleBold" style="background-color: #79ade5; border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; margin: 0px; overflow: hidden; padding: 0px 3px; text-align: center; width: auto;">Credit</th></tr>
<tr h="23" style="border: 0px; cursor: pointer; height: 23px; margin: 0px; padding: 0px;" table="1"><td class="serialno-text" style="background-color: white; border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; text-align: center; top: 0px !important; white-space: nowrap;">1</td><td class="styleCenter" colspan="1" id="1_table1_cell_c0_r0" rowspan="1" style="background-color: white; border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; text-align: center; top: 0px !important; white-space: nowrap;">June 30</td><td class="dropDownList ddPolicydropDownList ddPolicy rightAnswer" colspan="1" id="1_table1_cell_c1_r0" rowspan="1" style="background-attachment: initial !important; background-clip: initial !important; background-color: white; background-image: initial !important; background-origin: initial !important; background-position: initial !important; background-repeat: initial !important; background-size: initial !important; border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; top: 0px !important; white-space: nowrap;">Sales discounts<span aria-hidden="true" class="icon-Right small_rd_backg" role="presentation" style="-webkit-font-smoothing: antialiased; border: 0px; font-family: AccountingTool !important; font-variant-east-asian: normal; font-variant-numeric: normal; line-height: 1; margin: 0px; padding: 0px; position: absolute; right: 5px; speak: none; top: 11px; transform: translateY(-50%);"></span><span class="text-hide" style="border: 0px; margin: 0px; padding: 0px; position: absolute; text-indent: -99999px;">selected answer correct</span></td><td class="toggled groupResponse isN styleNumber toggled groupResponse rightAnswer" colspan="1" id="1_table1_cell_c2_r0" rowspan="1" style="background-attachment: initial !important; background-clip: initial !important; background-color: white; background-image: initial !important; background-origin: initial !important; background-position: initial !important; background-repeat: initial !important; background-size: initial !important; border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; text-align: right; top: 0px !important; white-space: nowrap;" togglehtmlindex="85">45<span aria-hidden="true" class="icon-Right small_rd_backg" role="presentation" style="-webkit-font-smoothing: antialiased; border: 0px; font-family: AccountingTool !important; font-variant-east-asian: normal; font-variant-numeric: normal; line-height: 1; margin: 0px; padding: 0px; position: absolute; right: 5px; speak: none; top: 11px; transform: translateY(-50%);"></span><span class="text-hide" style="border: 0px; margin: 0px; padding: 0px; position: absolute; text-align: left; text-indent: -99999px;">selected answer correct</span></td><td class="toggled groupResponse isN toggled groupResponse styleNumber" colspan="1" id="1_table1_cell_c3_r0" rowspan="1" style="background-color: white; border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; text-align: right; top: 0px !important; white-space: nowrap;" togglehtmlindex="85"><span class="text-hide" style="border: 0px; margin: 0px; padding: 0px; position: absolute; text-align: left; text-indent: -99999px;">not attempted</span></td></tr>
<tr h="23" style="border: 0px; cursor: pointer; height: 23px; margin: 0px; padding: 0px;" table="1"><td class="serialno-text" style="background-color: white; border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; text-align: center; text-indent: 100px; top: 0px !important; white-space: nowrap;"></td><td id="1_table1_cell_c0_r1" style="background-color: white; border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; top: 0px !important; white-space: nowrap;"></td><td class="dropDownList ddPolicydropDownList ddPolicy GJIndent rightAnswer" colspan="1" id="1_table1_cell_c1_r1" rowspan="1" style="background-attachment: initial !important; background-clip: initial !important; background-color: white; background-image: initial !important; background-origin: initial !important; background-position: initial !important; background-repeat: initial !important; background-size: initial !important; border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; text-indent: 15px; top: 0px !important; white-space: nowrap;">Allowance for sale discounts<span aria-hidden="true" class="icon-Right small_rd_backg" role="presentation" style="-webkit-font-smoothing: antialiased; border: 0px; font-family: AccountingTool !important; font-variant-east-asian: normal; font-variant-numeric: normal; line-height: 1; margin: 0px; padding: 0px; position: absolute; right: 5px; speak: none; top: 11px; transform: translateY(-50%);"></span><span class="text-hide" style="border: 0px; margin: 0px; padding: 0px; position: absolute; text-indent: -99999px;">selected answer correct</span></td><td class="toggled groupResponse isN styleNumber" colspan="1" id="1_table1_cell_c2_r1" rowspan="1" style="background-color: white; border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; text-align: right; top: 0px !important; white-space: nowrap;" togglehtmlindex="13"><span class="text-hide" style="border: 0px; margin: 0px; padding: 0px; position: absolute; text-align: left; text-indent: -99999px;">not attempted</span></td><td class="toggled groupResponse isN styleNumber rightAnswer" colspan="1" id="1_table1_cell_c3_r1" rowspan="1" style="background-attachment: initial !important; background-clip: initial !important; background-color: white; background-image: initial !important; background-origin: initial !important; background-position: initial !important; background-repeat: initial !important; background-size: initial !important; border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; text-align: right; top: 0px !important; white-space: nowrap;" togglehtmlindex="13">45<span aria-hidden="true" class="icon-Right small_rd_backg" role="presentation" style="-webkit-font-smoothing: antialiased; border: 0px; font-family: AccountingTool !important; font-variant-east-asian: normal; font-variant-numeric: normal; line-height: 1; margin: 0px; padding: 0px; position: absolute; right: 5px; speak: none; top: 11px; transform: translateY(-50%);"></span><span class="text-hide" style="border: 0px; margin: 0px; padding: 0px; position: absolute; text-align: left; text-indent: -99999px;">selected answer correct</span></td></tr>
</tbody></table>
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<span style="background-color: #f3f3f3; color: #100000; font-family: "arial"; font-size: 30px;">16.</span></div>
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<span style="background-color: white; color: #252525; font-family: proxima-nova-soft, sans-serif; font-size: small;">ProBuilder reports merchandise sales of $84,000 and cost of merchandise sales of $29,400 in its first year of operations ending June 30, 2016. It makes fiscal-year-end adjusting entries for estimated future returns and allowances equal to 1% of sales, or $840, and 1% of cost of sales, or $294.</span><br style="background-color: white; color: #252525; font-family: proxima-nova-soft, sans-serif; font-size: medium;" /><br style="background-color: white; color: #252525; font-family: proxima-nova-soft, sans-serif; font-size: medium;" /><span style="background-color: white; border: 0px; color: #252525; font-family: proxima-nova-soft, sans-serif; font-size: small; font-stretch: inherit; font-variant-east-asian: inherit; font-variant-numeric: inherit; font-weight: 700; line-height: inherit; margin: 0px; padding: 0px;">a. & b. </span><span style="background-color: white; color: #252525; font-family: proxima-nova-soft, sans-serif; font-size: small;">Prepare the June 30, 2016, fiscal-year-end adjusting journal entry for future returns and allowances related to sales and cost of sales.</span><br />
<table class="review" id="holisticTable" style="border-bottom-color: initial; border-bottom-style: initial; border-image: initial; border-left-color: rgb(119, 119, 119); border-left-style: solid; border-right-color: initial; border-right-style: initial; border-spacing: 0px; border-top-color: rgb(119, 119, 119) !important; border-top-style: solid !important; border-width: 1px 0px 0px 1px; color: black; font-family: Verdana; font-size: 13px; font-stretch: inherit; font-variant-east-asian: inherit; font-variant-numeric: inherit; height: 142px; line-height: inherit; margin: -1px 0px 0px; padding: 0px; table-layout: fixed; width: 776px;" summary="Below is listing of entries that have been entered for this requirements." tabindex="0"><colgroup><col class="acol" style="width: 40px;" width="40"></col><col style="width: 85px;" width="85"></col><col style="width: 305px;" width="305"></col><col style="width: 75px;" width="75"></col><col style="width: 75px;" width="75"></col></colgroup><tbody style="border: 0px; margin: 0px; padding: 0px;">
<tr h="26px" style="border: 0px; height: 26px; margin: 0px; padding: 0px;"><th class="styleCenter styleBold serial-no" style="background-color: #79ade5; border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; margin: 0px; overflow: hidden; padding: 0px 3px; text-align: center; width: 84px;">No</th><th class="styleCenter styleBold" style="background-color: #79ade5; border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; margin: 0px; overflow: hidden; padding: 0px 3px; text-align: center; width: auto;">Date</th><th class="styleCenter styleBold" style="background-color: #79ade5; border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; margin: 0px; overflow: hidden; padding: 0px 3px; text-align: center; width: auto;">General Journal</th><th class="styleCenter styleBold" style="background-color: #79ade5; border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; margin: 0px; overflow: hidden; padding: 0px 3px; text-align: center; width: auto;">Debit</th><th class="styleCenter styleBold" style="background-color: #79ade5; border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; margin: 0px; overflow: hidden; padding: 0px 3px; text-align: center; width: auto;">Credit</th></tr>
<tr h="23" style="border: 0px; cursor: pointer; height: 23px; margin: 0px; padding: 0px;" table="1"><td class="serialno-text" style="background-color: white; border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; text-align: center; top: 0px !important; white-space: nowrap;">1</td><td class="styleCenter" colspan="1" id="1_table1_cell_c0_r0" rowspan="1" style="background-color: white; border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; text-align: center; top: 0px !important; white-space: nowrap;">June 30</td><td class="dropDownList ddPolicydropDownList ddPolicy rightAnswer" colspan="1" id="1_table1_cell_c1_r0" rowspan="1" style="background-attachment: initial !important; background-clip: initial !important; background-color: white; background-image: initial !important; background-origin: initial !important; background-position: initial !important; background-repeat: initial !important; background-size: initial !important; border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; top: 0px !important; white-space: nowrap;">Sales returns and allowances<span aria-hidden="true" class="icon-Right small_rd_backg" role="presentation" style="-webkit-font-smoothing: antialiased; border: 0px; font-family: AccountingTool !important; font-variant-east-asian: normal; font-variant-numeric: normal; line-height: 1; margin: 0px; padding: 0px; position: absolute; right: 5px; speak: none; top: 11px; transform: translateY(-50%);"></span><span class="text-hide" style="border: 0px; margin: 0px; padding: 0px; position: absolute; text-indent: -99999px;">selected answer correct</span></td><td class="toggled groupResponse isN styleNumber rightAnswer" colspan="1" id="1_table1_cell_c2_r0" rowspan="1" style="background-attachment: initial !important; background-clip: initial !important; background-color: white; background-image: initial !important; background-origin: initial !important; background-position: initial !important; background-repeat: initial !important; background-size: initial !important; border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; text-align: right; top: 0px !important; white-space: nowrap;" togglehtmlindex="6">840<span aria-hidden="true" class="icon-Right small_rd_backg" role="presentation" style="-webkit-font-smoothing: antialiased; border: 0px; font-family: AccountingTool !important; font-variant-east-asian: normal; font-variant-numeric: normal; line-height: 1; margin: 0px; padding: 0px; position: absolute; right: 5px; speak: none; top: 11px; transform: translateY(-50%);"></span><span class="text-hide" style="border: 0px; margin: 0px; padding: 0px; position: absolute; text-align: left; text-indent: -99999px;">selected answer correct</span></td><td class="toggled groupResponse isN styleNumber" colspan="1" id="1_table1_cell_c3_r0" rowspan="1" style="background-color: white; border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; text-align: right; top: 0px !important; white-space: nowrap;" togglehtmlindex="6"><span class="text-hide" style="border: 0px; margin: 0px; padding: 0px; position: absolute; text-align: left; text-indent: -99999px;">not attempted</span></td></tr>
<tr h="23" style="border: 0px; cursor: pointer; height: 23px; margin: 0px; padding: 0px;" table="1"><td class="serialno-text" style="background-color: white; border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; text-align: center; text-indent: 100px; top: 0px !important; white-space: nowrap;"></td><td id="1_table1_cell_c0_r1" style="background-color: white; border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; top: 0px !important; white-space: nowrap;"></td><td class="dropDownList ddPolicydropDownList ddPolicy GJIndent rightAnswer" colspan="1" id="1_table1_cell_c1_r1" rowspan="1" style="background-attachment: initial !important; background-clip: initial !important; background-color: white; background-image: initial !important; background-origin: initial !important; background-position: initial !important; background-repeat: initial !important; background-size: initial !important; border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; text-indent: 15px; top: 0px !important; white-space: nowrap;">Sales refund payable<span aria-hidden="true" class="icon-Right small_rd_backg" role="presentation" style="-webkit-font-smoothing: antialiased; border: 0px; font-family: AccountingTool !important; font-variant-east-asian: normal; font-variant-numeric: normal; line-height: 1; margin: 0px; padding: 0px; position: absolute; right: 5px; speak: none; top: 11px; transform: translateY(-50%);"></span><span class="text-hide" style="border: 0px; margin: 0px; padding: 0px; position: absolute; text-indent: -99999px;">selected answer correct</span></td><td class="toggled groupResponse isN styleNumber" colspan="1" id="1_table1_cell_c2_r1" rowspan="1" style="background-color: white; border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; text-align: right; top: 0px !important; white-space: nowrap;" togglehtmlindex="7"><span class="text-hide" style="border: 0px; margin: 0px; padding: 0px; position: absolute; text-align: left; text-indent: -99999px;">not attempted</span></td><td class="toggled groupResponse isN styleNumber rightAnswer" colspan="1" id="1_table1_cell_c3_r1" rowspan="1" style="background-attachment: initial !important; background-clip: initial !important; background-color: white; background-image: initial !important; background-origin: initial !important; background-position: initial !important; background-repeat: initial !important; background-size: initial !important; border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; text-align: right; top: 0px !important; white-space: nowrap;" togglehtmlindex="7">840<span aria-hidden="true" class="icon-Right small_rd_backg" role="presentation" style="-webkit-font-smoothing: antialiased; border: 0px; font-family: AccountingTool !important; font-variant-east-asian: normal; font-variant-numeric: normal; line-height: 1; margin: 0px; padding: 0px; position: absolute; right: 5px; speak: none; top: 11px; transform: translateY(-50%);"></span><span class="text-hide" style="border: 0px; margin: 0px; padding: 0px; position: absolute; text-align: left; text-indent: -99999px;">selected answer correct</span></td></tr>
<tr class="second-row" h="23" style="border: 0px; height: 23px; margin: 0px; padding: 0px;"><td style="background-color: white; border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; top: 0px !important; white-space: nowrap;"></td><td style="background-color: white; border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; top: 0px !important; white-space: nowrap;"></td><td style="background-color: white; border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; top: 0px !important; white-space: nowrap;"></td><td style="background-color: white; border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; top: 0px !important; white-space: nowrap;"></td><td style="background-color: white; border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; top: 0px !important; white-space: nowrap;"></td></tr>
<tr h="23" style="border: 0px; cursor: pointer; height: 23px; margin: 0px; padding: 0px;" table="2"><td class="serialno-text" style="background-color: white; border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; text-align: center; top: 0px !important; white-space: nowrap;">2</td><td class="styleCenter" colspan="1" id="1_table2_cell_c0_r0" rowspan="1" style="background-color: white; border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; text-align: center; top: 0px !important; white-space: nowrap;">June 30</td><td class="dropDownList ddPolicydropDownList ddPolicy rightAnswer" colspan="1" id="1_table2_cell_c1_r0" rowspan="1" style="background-attachment: initial !important; background-clip: initial !important; background-color: white; background-image: initial !important; background-origin: initial !important; background-position: initial !important; background-repeat: initial !important; background-size: initial !important; border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; top: 0px !important; white-space: nowrap;">Inventory returns estimated<span aria-hidden="true" class="icon-Right small_rd_backg" role="presentation" style="-webkit-font-smoothing: antialiased; border: 0px; font-family: AccountingTool !important; font-variant-east-asian: normal; font-variant-numeric: normal; line-height: 1; margin: 0px; padding: 0px; position: absolute; right: 5px; speak: none; top: 11px; transform: translateY(-50%);"></span><span class="text-hide" style="border: 0px; margin: 0px; padding: 0px; position: absolute; text-indent: -99999px;">selected answer correct</span></td><td class="toggled groupResponse isN styleNumber toggled groupResponse rightAnswer" colspan="1" id="1_table2_cell_c2_r0" rowspan="1" style="background-attachment: initial !important; background-clip: initial !important; background-color: white; background-image: initial !important; background-origin: initial !important; background-position: initial !important; background-repeat: initial !important; background-size: initial !important; border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; text-align: right; top: 0px !important; white-space: nowrap;" togglehtmlindex="80">294<span aria-hidden="true" class="icon-Right small_rd_backg" role="presentation" style="-webkit-font-smoothing: antialiased; border: 0px; font-family: AccountingTool !important; font-variant-east-asian: normal; font-variant-numeric: normal; line-height: 1; margin: 0px; padding: 0px; position: absolute; right: 5px; speak: none; top: 11px; transform: translateY(-50%);"></span><span class="text-hide" style="border: 0px; margin: 0px; padding: 0px; position: absolute; text-align: left; text-indent: -99999px;">selected answer correct</span></td><td class="toggled groupResponse isN toggled groupResponse styleNumber" colspan="1" id="1_table2_cell_c3_r0" rowspan="1" style="background-color: white; border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; text-align: right; top: 0px !important; white-space: nowrap;" togglehtmlindex="80"><span class="text-hide" style="border: 0px; margin: 0px; padding: 0px; position: absolute; text-align: left; text-indent: -99999px;">not attempted</span></td></tr>
<tr h="23" style="border: 0px; cursor: pointer; height: 23px; margin: 0px; padding: 0px;" table="2"><td class="serialno-text" style="background-color: white; border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; text-align: center; text-indent: 100px; top: 0px !important; white-space: nowrap;"></td><td id="1_table2_cell_c0_r1" style="background-color: white; border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; top: 0px !important; white-space: nowrap;"></td><td class="dropDownList ddPolicydropDownList ddPolicy GJIndent rightAnswer" colspan="1" id="1_table2_cell_c1_r1" rowspan="1" style="background-attachment: initial !important; background-clip: initial !important; background-color: white; background-image: initial !important; background-origin: initial !important; background-position: initial !important; background-repeat: initial !important; background-size: initial !important; border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; text-indent: 15px; top: 0px !important; white-space: nowrap;">Cost of goods sold<span aria-hidden="true" class="icon-Right small_rd_backg" role="presentation" style="-webkit-font-smoothing: antialiased; border: 0px; font-family: AccountingTool !important; font-variant-east-asian: normal; font-variant-numeric: normal; line-height: 1; margin: 0px; padding: 0px; position: absolute; right: 5px; speak: none; top: 11px; transform: translateY(-50%);"></span><span class="text-hide" style="border: 0px; margin: 0px; padding: 0px; position: absolute; text-indent: -99999px;">selected answer correct</span></td><td class="toggled groupResponse isN styleNumber" colspan="1" id="1_table2_cell_c2_r1" rowspan="1" style="background-color: white; border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; text-align: right; top: 0px !important; white-space: nowrap;" togglehtmlindex="13"><span class="text-hide" style="border: 0px; margin: 0px; padding: 0px; position: absolute; text-align: left; text-indent: -99999px;">not attempted</span></td><td class="toggled groupResponse isN styleNumber rightAnswer" colspan="1" id="1_table2_cell_c3_r1" rowspan="1" style="background-attachment: initial !important; background-clip: initial !important; background-color: white; background-image: initial !important; background-origin: initial !important; background-position: initial !important; background-repeat: initial !important; background-size: initial !important; border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; text-align: right; top: 0px !important; white-space: nowrap;" togglehtmlindex="13">294<span aria-hidden="true" class="icon-Right small_rd_backg" role="presentation" style="-webkit-font-smoothing: antialiased; border: 0px; font-family: AccountingTool !important; font-variant-east-asian: normal; font-variant-numeric: normal; line-height: 1; margin: 0px; padding: 0px; position: absolute; right: 5px; speak: none; top: 11px; transform: translateY(-50%);"></span><span class="text-hide" style="border: 0px; margin: 0px; padding: 0px; position: absolute; text-align: left; text-indent: -99999px;">selected answer correct</span></td></tr>
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Prepare journal entries to record the following merchandising transactions of Lowe's, which uses the perpetual inventory system. (Hint: It will help to identify each receivable and payable; for example, record the purchase on August 1 in Accounts Payable—Aron.) </div>
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<table border="0" cellpadding="0" cellspacing="0" style="background-color: white; color: #252525; font-family: monospace; font-size: inherit; font-stretch: inherit; font-variant-east-asian: inherit; font-variant-numeric: inherit; line-height: inherit; margin: 0px; padding: 0px;"><tbody style="font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px;">
<tr style="font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px;"><td style="font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px; text-align: right; vertical-align: top;">Aug.</td><td style="font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px; text-align: right; vertical-align: top;"> </td><td style="font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px; text-align: right; vertical-align: top;">1</td><td style="font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px; text-align: right; vertical-align: top;"> </td><td style="font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px; text-align: justify; vertical-align: middle;">Purchased merchandise from Aron Company for $7,500 under credit terms of 1/10, n/30, FOB destination, invoice dated August 1.</td></tr>
<tr style="font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px;"><td style="font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px; text-align: right; vertical-align: top;">Aug.</td><td style="font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px; text-align: right; vertical-align: top;"> </td><td style="font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px; text-align: right; vertical-align: top;">5</td><td style="font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px; text-align: right; vertical-align: top;"> </td><td style="font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px; text-align: justify; vertical-align: middle;">Sold merchandise to Baird Corp. for $5,200 under credit terms of 2/10, n/60, FOB destination, invoice dated August 5. The merchandise had cost $4,000.</td></tr>
<tr style="font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px;"><td style="font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px; text-align: right; vertical-align: top;">Aug.</td><td style="font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px; text-align: right; vertical-align: top;"> </td><td style="font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px; text-align: right; vertical-align: top;">8</td><td style="font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px; text-align: right; vertical-align: top;"> </td><td style="font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px; text-align: justify; vertical-align: middle;">Purchased merchandise from Waters Corporation for $5,400 under credit terms of 1/10, n/45, FOB shipping point, invoice dated August 8.</td></tr>
<tr style="font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px;"><td style="font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px; text-align: right; vertical-align: top;">Aug.</td><td style="font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px; text-align: right; vertical-align: top;"> </td><td style="font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px; text-align: right; vertical-align: top;">9</td><td style="font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px; text-align: right; vertical-align: top;"> </td><td style="font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px; text-align: justify; vertical-align: middle;">Paid $125 cash for shipping charges related to the August 5 sale to Baird Corp.</td></tr>
<tr style="font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px;"><td style="font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px; text-align: right; vertical-align: top;">Aug.</td><td style="font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px; text-align: right; vertical-align: top;"> </td><td style="font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px; text-align: right; vertical-align: top;">10</td><td style="font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px; text-align: right; vertical-align: top;"> </td><td style="font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px; text-align: justify; vertical-align: middle;">Baird returned merchandise from the August 5 sale that had cost Lowe's $400 and was sold for $600. The merchandise was restored to inventory.</td></tr>
<tr style="font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px;"><td style="font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px; text-align: right; vertical-align: top;">Aug.</td><td style="font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px; text-align: right; vertical-align: top;"> </td><td style="font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px; text-align: right; vertical-align: top;">12</td><td style="font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px; text-align: right; vertical-align: top;"> </td><td style="font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px; text-align: justify; vertical-align: middle;">After negotiations with Waters Corporation concerning problems with the purchases on August 8, Lowe's received a credit memorandum from Waters granting a price reduction of $400 off the $5,400 of goods purchased.</td></tr>
<tr style="font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px;"><td style="font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px; text-align: right; vertical-align: top;">Aug.</td><td style="font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px; text-align: right; vertical-align: top;"> </td><td style="font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px; text-align: right; vertical-align: top;">14</td><td style="font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px; text-align: right; vertical-align: top;"> </td><td style="font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px; text-align: justify; vertical-align: middle;">At Aron's request, Lowe's paid $200 cash for freight charges on the August 1 purchase, reducing the amount owed to Aron.</td></tr>
<tr style="font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px;"><td style="font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px; text-align: right; vertical-align: top;">Aug.</td><td style="font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px; text-align: right; vertical-align: top;"> </td><td style="font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px; text-align: right; vertical-align: top;">15</td><td style="font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px; text-align: right; vertical-align: top;"> </td><td style="font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px; text-align: justify; vertical-align: middle;">Received balance due from Baird Corp. for the August 5 sale less the return on August 10.</td></tr>
<tr style="font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px;"><td style="font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px; text-align: right; vertical-align: top;">Aug.</td><td style="font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px; text-align: right; vertical-align: top;"> </td><td style="font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px; text-align: right; vertical-align: top;">18</td><td style="font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px; text-align: right; vertical-align: top;"> </td><td style="font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px; text-align: justify; vertical-align: middle;">Paid the amount due Waters Corporation for the August 8 purchase less the price allowance from August 12.</td></tr>
<tr style="font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px;"><td style="font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px; text-align: right; vertical-align: top;">Aug.</td><td style="font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px; text-align: right; vertical-align: top;"> </td><td style="font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px; text-align: right; vertical-align: top;">19</td><td style="font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px; text-align: right; vertical-align: top;"> </td><td style="font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px; text-align: justify; vertical-align: middle;">Sold merchandise to Tux Co. for $4,800 under credit terms of n/10, FOB shipping point, invoice dated August 19. The merchandise had cost $2,400.</td></tr>
<tr style="font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px;"><td style="font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px; text-align: right; vertical-align: top;">Aug.</td><td style="font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px; text-align: right; vertical-align: top;"> </td><td style="font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px; text-align: right; vertical-align: top;">22</td><td style="font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px; text-align: right; vertical-align: top;"> </td><td style="font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px; text-align: justify; vertical-align: middle;">Tux requested a price reduction on the August 19 sale because the merchandise did not meet specifications. Lowe's sent Tux a $500 credit memorandum toward the $4,800 invoice to resolve the issue.</td></tr>
<tr style="font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px;"><td style="font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px; text-align: right; vertical-align: top;">Aug.</td><td style="font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px; text-align: right; vertical-align: top;"> </td><td style="font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px; text-align: right; vertical-align: top;">29</td><td style="font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px; text-align: right; vertical-align: top;"> </td><td style="font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px; text-align: justify; vertical-align: middle;">Received Tux's cash payment for the amount due from the August 19 sale less the price allowance from August 22.</td></tr>
<tr style="font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px;"><td style="font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px; text-align: right; vertical-align: top;">Aug.</td><td style="font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px; text-align: right; vertical-align: top;"> </td><td style="font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px; text-align: right; vertical-align: top;">30</td><td style="font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px; text-align: right; vertical-align: top;"> </td><td style="font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px; text-align: justify; vertical-align: middle;">Paid Aron Company the amount due from the August 1 purchase.</td></tr>
</tbody></table>
<div class="requirement_cntr" style="border: 0px; font-family: Verdana; margin: 15px 0px 0px; padding: 0px;">
<div class="requr_content_cntr" style="background-color: white; border-bottom-color: initial; border-bottom-style: initial; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: initial; border-right-style: initial; border-top-color: rgb(149, 149, 149); border-top-style: solid; border-width: 1px 0px 0px; margin: 2px 0px 0px; padding: 0px;">
<div class="requirement_content description clearfix" style="background: rgb(218, 237, 250); border: 0px; margin: 0px; padding: 10px;">
<div class="edit_inner_wrpr tab_reqr" style="border: 0px; height: auto; margin: 0px; overflow: hidden; padding: 0px; width: 831px;" tabindex="1">
<div class="description_wrpr" style="border: 0px; height: auto; margin: 0px; overflow: visible; padding: 0px;">
<div style="border: 0px; padding: 0px;">
<em style="border: 0px; margin: 0px; padding: 0px;"><strong style="border: 0px; margin: 0px; padding: 0px;"><span style="border: 0px; color: #333399; margin: 0px; padding: 0px;">Journalize the merchandising transactions.</span></strong></em> The General Ledger, trial balance, and schedules of accounts receivable and accounts payable will be updated based on your entries.</div>
</div>
</div>
</div>
</div>
</div>
<span style="background-color: #f3f3f3; color: #100000; font-family: "arial"; font-size: 30px;"></span><br />
<div id="scrollPane" role="tabpanel" style="border: 0px; font-family: Verdana; font-stretch: inherit; font-variant-east-asian: inherit; font-variant-numeric: inherit; height: auto; line-height: inherit; margin: 6px 0px 0px; padding: 0px; position: relative;">
<div id="workspace" style="border: 0px; margin: 0px; padding: 0px;">
<div id="jQuerySheet" style="border: 0px; margin: 0px; padding: 0px;">
</div>
</div>
<div id="jaws-div" role="application" style="border: 0px; margin: 0px; padding: 0px; position: absolute;">
</div>
<div class="hide-header" id="holisticSheet" style="border-radius: 5px; border: 0px; margin: 0px; padding: 0px; position: relative; width: 686px; z-index: 1;">
<table class="review" id="holisticTable" style="border-bottom-color: initial; border-bottom-style: initial; border-image: initial; border-left-color: rgb(119, 119, 119); border-left-style: solid; border-right-color: initial; border-right-style: initial; border-spacing: 0px; border-top-color: rgb(119, 119, 119); border-top-style: solid; border-width: 1px 0px 0px 1px; font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; height: 1154px; line-height: inherit; margin: -1px 0px 0px; padding: 0px; table-layout: fixed; width: 776px;" summary="Below is listing of entries that have been entered for this requirements." tabindex="0"><colgroup><col class="acol" style="width: 40px;" width="40"></col><col style="width: 85px;" width="85"></col><col style="width: 305px;" width="305"></col><col style="width: 75px;" width="75"></col><col style="width: 75px;" width="75"></col></colgroup><tbody style="border: 0px; margin: 0px; padding: 0px;">
<tr h="26px" style="border: 0px; height: 26px; margin: 0px; padding: 0px;"><th class="styleCenter styleBold serial-no" style="background-color: #79ade5; border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; margin: 0px; overflow: hidden; padding: 0px 3px; text-align: center; width: 84px;">No</th><th class="styleCenter styleBold" style="background-color: #79ade5; border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; margin: 0px; overflow: hidden; padding: 0px 3px; text-align: center; width: auto;">Date</th><th class="styleCenter styleBold" style="background-color: #79ade5; border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; margin: 0px; overflow: hidden; padding: 0px 3px; text-align: center; width: auto;">Account Title</th><th class="styleCenter styleBold" style="background-color: #79ade5; border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; margin: 0px; overflow: hidden; padding: 0px 3px; text-align: center; width: auto;">Debit</th><th class="styleCenter styleBold" style="background-color: #79ade5; border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; margin: 0px; overflow: hidden; padding: 0px 3px; text-align: center; width: auto;">Credit</th></tr>
<tr h="23" style="border: 0px; cursor: pointer; height: 23px; margin: 0px; padding: 0px;" table="1"><td class="serialno-text" style="background-color: white; border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; text-align: center; top: 0px !important; white-space: nowrap;">1</td><td class="styleCenter" colspan="1" id="1_table1_cell_c0_r0" rowspan="1" style="background-color: white; border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; text-align: center; top: 0px !important; white-space: nowrap;">Aug 01</td><td class="dropDownList ddPolicy rightAnswer" colspan="1" id="1_table1_cell_c1_r0" rowspan="1" style="background-attachment: initial !important; background-clip: initial !important; background-color: white; background-image: initial !important; background-origin: initial !important; background-position: initial !important; background-repeat: initial !important; background-size: initial !important; border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; top: 0px !important; white-space: nowrap;">Merchandise inventory<span aria-hidden="true" class="icon-Right small_rd_backg" role="presentation" style="-webkit-font-smoothing: antialiased; border: 0px; font-family: AccountingTool !important; font-variant-east-asian: normal; font-variant-numeric: normal; line-height: 1; margin: 0px; padding: 0px; position: absolute; right: 5px; speak: none; top: 11px; transform: translateY(-50%);"></span><span class="text-hide" style="border: 0px; margin: 0px; padding: 0px; position: absolute; text-indent: -99999px;">selected answer correct</span></td><td class="toggled groupResponse toggled groupResponse toggled groupResponse isN styleNumber toggled groupResponse rightAnswer" colspan="1" id="1_table1_cell_c2_r0" rowspan="1" style="background-attachment: initial !important; background-clip: initial !important; background-color: white; background-image: initial !important; background-origin: initial !important; background-position: initial !important; background-repeat: initial !important; background-size: initial !important; border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; text-align: right; top: 0px !important; white-space: nowrap;" togglehtmlindex="524">7,500<span aria-hidden="true" class="icon-Right small_rd_backg" role="presentation" style="-webkit-font-smoothing: antialiased; border: 0px; font-family: AccountingTool !important; font-variant-east-asian: normal; font-variant-numeric: normal; line-height: 1; margin: 0px; padding: 0px; position: absolute; right: 5px; speak: none; top: 11px; transform: translateY(-50%);"></span><span class="text-hide" style="border: 0px; margin: 0px; padding: 0px; position: absolute; text-align: left; text-indent: -99999px;">selected answer correct</span></td><td class="toggled groupResponse toggled groupResponse toggled groupResponse isN toggled groupResponse styleNumber" colspan="1" id="1_table1_cell_c3_r0" rowspan="1" style="background-color: white; border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; text-align: right; top: 0px !important; white-space: nowrap;" togglehtmlindex="524"><span class="text-hide" style="border: 0px; margin: 0px; padding: 0px; position: absolute; text-align: left; text-indent: -99999px;">not attempted</span></td></tr>
<tr h="23" style="border: 0px; cursor: pointer; height: 23px; margin: 0px; padding: 0px;" table="1"><td class="serialno-text" style="background-color: white; border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; text-align: center; text-indent: 100px; top: 0px !important; white-space: nowrap;"></td><td id="1_table1_cell_c0_r1" style="background-color: white; border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; top: 0px !important; white-space: nowrap;"></td><td class="dropDownList ddPolicy GJIndent rightAnswer" colspan="1" id="1_table1_cell_c1_r1" rowspan="1" style="background-attachment: initial !important; background-clip: initial !important; background-color: white; background-image: initial !important; background-origin: initial !important; background-position: initial !important; background-repeat: initial !important; background-size: initial !important; border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; text-indent: 15px; top: 0px !important; white-space: nowrap;">Accounts payable - Aron<span aria-hidden="true" class="icon-Right small_rd_backg" role="presentation" style="-webkit-font-smoothing: antialiased; border: 0px; font-family: AccountingTool !important; font-variant-east-asian: normal; font-variant-numeric: normal; line-height: 1; margin: 0px; padding: 0px; position: absolute; right: 5px; speak: none; top: 11px; transform: translateY(-50%);"></span><span class="text-hide" style="border: 0px; margin: 0px; padding: 0px; position: absolute; text-indent: -99999px;">selected answer correct</span></td><td class="toggled groupResponse isN styleNumber" colspan="1" id="1_table1_cell_c2_r1" rowspan="1" style="background-color: white; border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; text-align: right; top: 0px !important; white-space: nowrap;" togglehtmlindex="383"><span class="text-hide" style="border: 0px; margin: 0px; padding: 0px; position: absolute; text-align: left; text-indent: -99999px;">not attempted</span></td><td class="toggled groupResponse isN styleNumber rightAnswer" colspan="1" id="1_table1_cell_c3_r1" rowspan="1" style="background-attachment: initial !important; background-clip: initial !important; background-color: white; background-image: initial !important; background-origin: initial !important; background-position: initial !important; background-repeat: initial !important; background-size: initial !important; border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; text-align: right; top: 0px !important; white-space: nowrap;" togglehtmlindex="383">7,500<span aria-hidden="true" class="icon-Right small_rd_backg" role="presentation" style="-webkit-font-smoothing: antialiased; border: 0px; font-family: AccountingTool !important; font-variant-east-asian: normal; font-variant-numeric: normal; line-height: 1; margin: 0px; padding: 0px; position: absolute; right: 5px; speak: none; top: 11px; transform: translateY(-50%);"></span><span class="text-hide" style="border: 0px; margin: 0px; padding: 0px; position: absolute; text-align: left; text-indent: -99999px;">selected answer correct</span></td></tr>
<tr class="second-row" h="23" style="border: 0px; height: 23px; margin: 0px; padding: 0px;"><td style="background-color: white; border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; top: 0px !important; white-space: nowrap;"></td><td style="background-color: white; border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; top: 0px !important; white-space: nowrap;"></td><td style="background-color: white; border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; top: 0px !important; white-space: nowrap;"></td><td style="background-color: white; border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; top: 0px !important; white-space: nowrap;"></td><td style="background-color: white; border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; top: 0px !important; white-space: nowrap;"></td></tr>
<tr h="23" style="border: 0px; cursor: pointer; height: 23px; margin: 0px; padding: 0px;" table="2"><td class="serialno-text" style="background-color: white; border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; text-align: center; top: 0px !important; white-space: nowrap;">2</td><td class="styleCenter" colspan="1" id="1_table2_cell_c0_r0" rowspan="1" style="background-color: white; border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; text-align: center; top: 0px !important; white-space: nowrap;">Aug 05</td><td class="dropDownList ddPolicy rightAnswer" colspan="1" id="1_table2_cell_c1_r0" rowspan="1" style="background-attachment: initial !important; background-clip: initial !important; background-color: white; background-image: initial !important; background-origin: initial !important; background-position: initial !important; background-repeat: initial !important; background-size: initial !important; border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; top: 0px !important; white-space: nowrap;">Accounts receivable - Baird<span aria-hidden="true" class="icon-Right small_rd_backg" role="presentation" style="-webkit-font-smoothing: antialiased; border: 0px; font-family: AccountingTool !important; font-variant-east-asian: normal; font-variant-numeric: normal; line-height: 1; margin: 0px; padding: 0px; position: absolute; right: 5px; speak: none; top: 11px; transform: translateY(-50%);"></span><span class="text-hide" style="border: 0px; margin: 0px; padding: 0px; position: absolute; text-indent: -99999px;">selected answer correct</span></td><td class="toggled groupResponse isN styleNumber rightAnswer" colspan="1" id="1_table2_cell_c2_r0" rowspan="1" style="background-attachment: initial !important; background-clip: initial !important; background-color: white; background-image: initial !important; background-origin: initial !important; background-position: initial !important; background-repeat: initial !important; background-size: initial !important; border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; text-align: right; top: 0px !important; white-space: nowrap;" togglehtmlindex="388">5,200<span aria-hidden="true" class="icon-Right small_rd_backg" role="presentation" style="-webkit-font-smoothing: antialiased; border: 0px; font-family: AccountingTool !important; font-variant-east-asian: normal; font-variant-numeric: normal; line-height: 1; margin: 0px; padding: 0px; position: absolute; right: 5px; speak: none; top: 11px; transform: translateY(-50%);"></span><span class="text-hide" style="border: 0px; margin: 0px; padding: 0px; position: absolute; text-align: left; text-indent: -99999px;">selected answer correct</span></td><td class="toggled groupResponse isN styleNumber" colspan="1" id="1_table2_cell_c3_r0" rowspan="1" style="background-color: white; border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; text-align: right; top: 0px !important; white-space: nowrap;" togglehtmlindex="388"><span class="text-hide" style="border: 0px; margin: 0px; padding: 0px; position: absolute; text-align: left; text-indent: -99999px;">not attempted</span></td></tr>
<tr h="23" style="border: 0px; cursor: pointer; height: 23px; margin: 0px; padding: 0px;" table="2"><td class="serialno-text" style="background-color: white; border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; text-align: center; text-indent: 100px; top: 0px !important; white-space: nowrap;"></td><td id="1_table2_cell_c0_r1" style="background-color: white; border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; top: 0px !important; white-space: nowrap;"></td><td class="dropDownList ddPolicy GJIndent rightAnswer" colspan="1" id="1_table2_cell_c1_r1" rowspan="1" style="background-attachment: initial !important; background-clip: initial !important; background-color: white; background-image: initial !important; background-origin: initial !important; background-position: initial !important; background-repeat: initial !important; background-size: initial !important; border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; text-indent: 15px; top: 0px !important; white-space: nowrap;">Sales<span aria-hidden="true" class="icon-Right small_rd_backg" role="presentation" style="-webkit-font-smoothing: antialiased; border: 0px; font-family: AccountingTool !important; font-variant-east-asian: normal; font-variant-numeric: normal; line-height: 1; margin: 0px; padding: 0px; position: absolute; right: 5px; speak: none; top: 11px; transform: translateY(-50%);"></span><span class="text-hide" style="border: 0px; margin: 0px; padding: 0px; position: absolute; text-indent: -99999px;">selected answer correct</span></td><td class="toggled groupResponse isN styleNumber" colspan="1" id="1_table2_cell_c2_r1" rowspan="1" style="background-color: white; border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; text-align: right; top: 0px !important; white-space: nowrap;" togglehtmlindex="389"><span class="text-hide" style="border: 0px; margin: 0px; padding: 0px; position: absolute; text-align: left; text-indent: -99999px;">not attempted</span></td><td class="toggled groupResponse isN styleNumber rightAnswer" colspan="1" id="1_table2_cell_c3_r1" rowspan="1" style="background-attachment: initial !important; background-clip: initial !important; background-color: white; background-image: initial !important; background-origin: initial !important; background-position: initial !important; background-repeat: initial !important; background-size: initial !important; border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; text-align: right; top: 0px !important; white-space: nowrap;" togglehtmlindex="389">5,200<span aria-hidden="true" class="icon-Right small_rd_backg" role="presentation" style="-webkit-font-smoothing: antialiased; border: 0px; font-family: AccountingTool !important; font-variant-east-asian: normal; font-variant-numeric: normal; line-height: 1; margin: 0px; padding: 0px; position: absolute; right: 5px; speak: none; top: 11px; transform: translateY(-50%);"></span><span class="text-hide" style="border: 0px; margin: 0px; padding: 0px; position: absolute; text-align: left; text-indent: -99999px;">selected answer correct</span></td></tr>
<tr class="second-row" h="23" style="border: 0px; height: 23px; margin: 0px; padding: 0px;"><td style="background-color: white; border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; top: 0px !important; white-space: nowrap;"></td><td style="background-color: white; border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; top: 0px !important; white-space: nowrap;"></td><td style="background-color: white; border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; top: 0px !important; white-space: nowrap;"></td><td style="background-color: white; border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; top: 0px !important; white-space: nowrap;"></td><td style="background-color: white; border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; top: 0px !important; white-space: nowrap;"></td></tr>
<tr h="23" style="border: 0px; cursor: pointer; height: 23px; margin: 0px; padding: 0px;" table="3"><td class="serialno-text" style="background-color: white; border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; text-align: center; top: 0px !important; white-space: nowrap;">3</td><td class="styleCenter" colspan="1" id="1_table3_cell_c0_r0" rowspan="1" style="background-color: white; border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; text-align: center; top: 0px !important; white-space: nowrap;">Aug 05</td><td class="dropDownList ddPolicy rightAnswer" colspan="1" id="1_table3_cell_c1_r0" rowspan="1" style="background-attachment: initial !important; background-clip: initial !important; background-color: white; background-image: initial !important; background-origin: initial !important; background-position: initial !important; background-repeat: initial !important; background-size: initial !important; border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; top: 0px !important; white-space: nowrap;">Cost of goods sold<span aria-hidden="true" class="icon-Right small_rd_backg" role="presentation" style="-webkit-font-smoothing: antialiased; border: 0px; font-family: AccountingTool !important; font-variant-east-asian: normal; font-variant-numeric: normal; line-height: 1; margin: 0px; padding: 0px; position: absolute; right: 5px; speak: none; top: 11px; transform: translateY(-50%);"></span><span class="text-hide" style="border: 0px; margin: 0px; padding: 0px; position: absolute; text-indent: -99999px;">selected answer correct</span></td><td class="toggled groupResponse isN styleNumber rightAnswer" colspan="1" id="1_table3_cell_c2_r0" rowspan="1" style="background-attachment: initial !important; background-clip: initial !important; background-color: white; background-image: initial !important; background-origin: initial !important; background-position: initial !important; background-repeat: initial !important; background-size: initial !important; border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; text-align: right; top: 0px !important; white-space: nowrap;" togglehtmlindex="394">4,000<span aria-hidden="true" class="icon-Right small_rd_backg" role="presentation" style="-webkit-font-smoothing: antialiased; border: 0px; font-family: AccountingTool !important; font-variant-east-asian: normal; font-variant-numeric: normal; line-height: 1; margin: 0px; padding: 0px; position: absolute; right: 5px; speak: none; top: 11px; transform: translateY(-50%);"></span><span class="text-hide" style="border: 0px; margin: 0px; padding: 0px; position: absolute; text-align: left; text-indent: -99999px;">selected answer correct</span></td><td class="toggled groupResponse isN styleNumber" colspan="1" id="1_table3_cell_c3_r0" rowspan="1" style="background-color: white; border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; text-align: right; top: 0px !important; white-space: nowrap;" togglehtmlindex="394"><span class="text-hide" style="border: 0px; margin: 0px; padding: 0px; position: absolute; text-align: left; text-indent: -99999px;">not attempted</span></td></tr>
<tr h="23" style="border: 0px; cursor: pointer; height: 23px; margin: 0px; padding: 0px;" table="3"><td class="serialno-text" style="background-color: white; border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; text-align: center; text-indent: 100px; top: 0px !important; white-space: nowrap;"></td><td id="1_table3_cell_c0_r1" style="background-color: white; border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; top: 0px !important; white-space: nowrap;"></td><td class="dropDownList ddPolicy GJIndent rightAnswer" colspan="1" id="1_table3_cell_c1_r1" rowspan="1" style="background-attachment: initial !important; background-clip: initial !important; background-color: white; background-image: initial !important; background-origin: initial !important; background-position: initial !important; background-repeat: initial !important; background-size: initial !important; border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; text-indent: 15px; top: 0px !important; white-space: nowrap;">Merchandise inventory<span aria-hidden="true" class="icon-Right small_rd_backg" role="presentation" style="-webkit-font-smoothing: antialiased; border: 0px; font-family: AccountingTool !important; font-variant-east-asian: normal; font-variant-numeric: normal; line-height: 1; margin: 0px; padding: 0px; position: absolute; right: 5px; speak: none; top: 11px; transform: translateY(-50%);"></span><span class="text-hide" style="border: 0px; margin: 0px; padding: 0px; position: absolute; text-indent: -99999px;">selected answer correct</span></td><td class="toggled groupResponse isN styleNumber" colspan="1" id="1_table3_cell_c2_r1" rowspan="1" style="background-color: white; border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; text-align: right; top: 0px !important; white-space: nowrap;" togglehtmlindex="395"><span class="text-hide" style="border: 0px; margin: 0px; padding: 0px; position: absolute; text-align: left; text-indent: -99999px;">not attempted</span></td><td class="toggled groupResponse isN styleNumber rightAnswer" colspan="1" id="1_table3_cell_c3_r1" rowspan="1" style="background-attachment: initial !important; background-clip: initial !important; background-color: white; background-image: initial !important; background-origin: initial !important; background-position: initial !important; background-repeat: initial !important; background-size: initial !important; border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; text-align: right; top: 0px !important; white-space: nowrap;" togglehtmlindex="395">4,000<span aria-hidden="true" class="icon-Right small_rd_backg" role="presentation" style="-webkit-font-smoothing: antialiased; border: 0px; font-family: AccountingTool !important; font-variant-east-asian: normal; font-variant-numeric: normal; line-height: 1; margin: 0px; padding: 0px; position: absolute; right: 5px; speak: none; top: 11px; transform: translateY(-50%);"></span><span class="text-hide" style="border: 0px; margin: 0px; padding: 0px; position: absolute; text-align: left; text-indent: -99999px;">selected answer correct</span></td></tr>
<tr class="second-row" h="23" style="border: 0px; height: 23px; margin: 0px; padding: 0px;"><td style="background-color: white; border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; top: 0px !important; white-space: nowrap;"></td><td style="background-color: white; border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; top: 0px !important; white-space: nowrap;"></td><td style="background-color: white; border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; top: 0px !important; white-space: nowrap;"></td><td style="background-color: white; border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; top: 0px !important; white-space: nowrap;"></td><td style="background-color: white; border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; top: 0px !important; white-space: nowrap;"></td></tr>
<tr h="23" style="border: 0px; cursor: pointer; height: 23px; margin: 0px; padding: 0px;" table="4"><td class="serialno-text" style="background-color: white; border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; text-align: center; top: 0px !important; white-space: nowrap;">4</td><td class="styleCenter" colspan="1" id="1_table4_cell_c0_r0" rowspan="1" style="background-color: white; border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; text-align: center; top: 0px !important; white-space: nowrap;">Aug 08</td><td class="dropDownList ddPolicy rightAnswer" colspan="1" id="1_table4_cell_c1_r0" rowspan="1" style="background-attachment: initial !important; background-clip: initial !important; background-color: white; background-image: initial !important; background-origin: initial !important; background-position: initial !important; background-repeat: initial !important; background-size: initial !important; border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; top: 0px !important; white-space: nowrap;">Merchandise inventory<span aria-hidden="true" class="icon-Right small_rd_backg" role="presentation" style="-webkit-font-smoothing: antialiased; border: 0px; font-family: AccountingTool !important; font-variant-east-asian: normal; font-variant-numeric: normal; line-height: 1; margin: 0px; padding: 0px; position: absolute; right: 5px; speak: none; top: 11px; transform: translateY(-50%);"></span><span class="text-hide" style="border: 0px; margin: 0px; padding: 0px; position: absolute; text-indent: -99999px;">selected answer correct</span></td><td class="toggled groupResponse isN styleNumber toggled groupResponse rightAnswer" colspan="1" id="1_table4_cell_c2_r0" rowspan="1" style="background-attachment: initial !important; background-clip: initial !important; background-color: white; background-image: initial !important; background-origin: initial !important; background-position: initial !important; background-repeat: initial !important; background-size: initial !important; border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; text-align: right; top: 0px !important; white-space: nowrap;" togglehtmlindex="522">5,400<span aria-hidden="true" class="icon-Right small_rd_backg" role="presentation" style="-webkit-font-smoothing: antialiased; border: 0px; font-family: AccountingTool !important; font-variant-east-asian: normal; font-variant-numeric: normal; line-height: 1; margin: 0px; padding: 0px; position: absolute; right: 5px; speak: none; top: 11px; transform: translateY(-50%);"></span><span class="text-hide" style="border: 0px; margin: 0px; padding: 0px; position: absolute; text-align: left; text-indent: -99999px;">selected answer correct</span></td><td class="toggled groupResponse isN toggled groupResponse styleNumber" colspan="1" id="1_table4_cell_c3_r0" rowspan="1" style="background-color: white; border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; text-align: right; top: 0px !important; white-space: nowrap;" togglehtmlindex="522"><span class="text-hide" style="border: 0px; margin: 0px; padding: 0px; position: absolute; text-align: left; text-indent: -99999px;">not attempted</span></td></tr>
<tr h="23" style="border: 0px; cursor: pointer; height: 23px; margin: 0px; padding: 0px;" table="4"><td class="serialno-text" style="background-color: white; border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; text-align: center; text-indent: 100px; top: 0px !important; white-space: nowrap;"></td><td id="1_table4_cell_c0_r1" style="background-color: white; border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; top: 0px !important; white-space: nowrap;"></td><td class="dropDownList ddPolicy GJIndent rightAnswer" colspan="1" id="1_table4_cell_c1_r1" rowspan="1" style="background-attachment: initial !important; background-clip: initial !important; background-color: white; background-image: initial !important; background-origin: initial !important; background-position: initial !important; background-repeat: initial !important; background-size: initial !important; border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; text-indent: 15px; top: 0px !important; white-space: nowrap;">Accounts payable - Waters<span aria-hidden="true" class="icon-Right small_rd_backg" role="presentation" style="-webkit-font-smoothing: antialiased; border: 0px; font-family: AccountingTool !important; font-variant-east-asian: normal; font-variant-numeric: normal; line-height: 1; margin: 0px; padding: 0px; position: absolute; right: 5px; speak: none; top: 11px; transform: translateY(-50%);"></span><span class="text-hide" style="border: 0px; margin: 0px; padding: 0px; position: absolute; text-indent: -99999px;">selected answer correct</span></td><td class="toggled groupResponse isN styleNumber" colspan="1" id="1_table4_cell_c2_r1" rowspan="1" style="background-color: white; border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; text-align: right; top: 0px !important; white-space: nowrap;" togglehtmlindex="401"><span class="text-hide" style="border: 0px; margin: 0px; padding: 0px; position: absolute; text-align: left; text-indent: -99999px;">not attempted</span></td><td class="toggled groupResponse isN styleNumber rightAnswer" colspan="1" id="1_table4_cell_c3_r1" rowspan="1" style="background-attachment: initial !important; background-clip: initial !important; background-color: white; background-image: initial !important; background-origin: initial !important; background-position: initial !important; background-repeat: initial !important; background-size: initial !important; border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; text-align: right; top: 0px !important; white-space: nowrap;" togglehtmlindex="401">5,400<span aria-hidden="true" class="icon-Right small_rd_backg" role="presentation" style="-webkit-font-smoothing: antialiased; border: 0px; font-family: AccountingTool !important; font-variant-east-asian: normal; font-variant-numeric: normal; line-height: 1; margin: 0px; padding: 0px; position: absolute; right: 5px; speak: none; top: 11px; transform: translateY(-50%);"></span><span class="text-hide" style="border: 0px; margin: 0px; padding: 0px; position: absolute; text-align: left; text-indent: -99999px;">selected answer correct</span></td></tr>
<tr class="second-row" h="23" style="border: 0px; height: 23px; margin: 0px; padding: 0px;"><td style="background-color: white; border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; top: 0px !important; white-space: nowrap;"></td><td style="background-color: white; border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; top: 0px !important; white-space: nowrap;"></td><td style="background-color: white; border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; top: 0px !important; white-space: nowrap;"></td><td style="background-color: white; border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; top: 0px !important; white-space: nowrap;"></td><td style="background-color: white; border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; top: 0px !important; white-space: nowrap;"></td></tr>
<tr h="23" style="border: 0px; cursor: pointer; height: 23px; margin: 0px; padding: 0px;" table="5"><td class="serialno-text" style="background-color: white; border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; text-align: center; top: 0px !important; white-space: nowrap;">5</td><td class="styleCenter" colspan="1" id="1_table5_cell_c0_r0" rowspan="1" style="background-color: white; border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; text-align: center; top: 0px !important; white-space: nowrap;">Aug 09</td><td class="dropDownList ddPolicy rightAnswer" colspan="1" id="1_table5_cell_c1_r0" rowspan="1" style="background-attachment: initial !important; background-clip: initial !important; background-color: white; background-image: initial !important; background-origin: initial !important; background-position: initial !important; background-repeat: initial !important; background-size: initial !important; border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; top: 0px !important; white-space: nowrap;">Delivery expense<span aria-hidden="true" class="icon-Right small_rd_backg" role="presentation" style="-webkit-font-smoothing: antialiased; border: 0px; font-family: AccountingTool !important; font-variant-east-asian: normal; font-variant-numeric: normal; line-height: 1; margin: 0px; padding: 0px; position: absolute; right: 5px; speak: none; top: 11px; transform: translateY(-50%);"></span><span class="text-hide" style="border: 0px; margin: 0px; padding: 0px; position: absolute; text-indent: -99999px;">selected answer correct</span></td><td class="toggled groupResponse isN styleNumber rightAnswer" colspan="1" id="1_table5_cell_c2_r0" rowspan="1" style="background-attachment: initial !important; background-clip: initial !important; background-color: white; background-image: initial !important; background-origin: initial !important; background-position: initial !important; background-repeat: initial !important; background-size: initial !important; border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; text-align: right; top: 0px !important; white-space: nowrap;" togglehtmlindex="406">125<span aria-hidden="true" class="icon-Right small_rd_backg" role="presentation" style="-webkit-font-smoothing: antialiased; border: 0px; font-family: AccountingTool !important; font-variant-east-asian: normal; font-variant-numeric: normal; line-height: 1; margin: 0px; padding: 0px; position: absolute; right: 5px; speak: none; top: 11px; transform: translateY(-50%);"></span><span class="text-hide" style="border: 0px; margin: 0px; padding: 0px; position: absolute; text-align: left; text-indent: -99999px;">selected answer correct</span></td><td class="toggled groupResponse isN styleNumber" colspan="1" id="1_table5_cell_c3_r0" rowspan="1" style="background-color: white; border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; text-align: right; top: 0px !important; white-space: nowrap;" togglehtmlindex="406"><span class="text-hide" style="border: 0px; margin: 0px; padding: 0px; position: absolute; text-align: left; text-indent: -99999px;">not attempted</span></td></tr>
<tr h="23" style="border: 0px; cursor: pointer; height: 23px; margin: 0px; padding: 0px;" table="5"><td class="serialno-text" style="background-color: white; border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; text-align: center; text-indent: 100px; top: 0px !important; white-space: nowrap;"></td><td id="1_table5_cell_c0_r1" style="background-color: white; border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; top: 0px !important; white-space: nowrap;"></td><td class="dropDownList ddPolicy GJIndent rightAnswer" colspan="1" id="1_table5_cell_c1_r1" rowspan="1" style="background-attachment: initial !important; background-clip: initial !important; background-color: white; background-image: initial !important; background-origin: initial !important; background-position: initial !important; background-repeat: initial !important; background-size: initial !important; border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; text-indent: 15px; top: 0px !important; white-space: nowrap;">Cash<span aria-hidden="true" class="icon-Right small_rd_backg" role="presentation" style="-webkit-font-smoothing: antialiased; border: 0px; font-family: AccountingTool !important; font-variant-east-asian: normal; font-variant-numeric: normal; line-height: 1; margin: 0px; padding: 0px; position: absolute; right: 5px; speak: none; top: 11px; transform: translateY(-50%);"></span><span class="text-hide" style="border: 0px; margin: 0px; padding: 0px; position: absolute; text-indent: -99999px;">selected answer correct</span></td><td class="toggled groupResponse isN styleNumber" colspan="1" id="1_table5_cell_c2_r1" rowspan="1" style="background-color: white; border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; text-align: right; top: 0px !important; white-space: nowrap;" togglehtmlindex="407"><span class="text-hide" style="border: 0px; margin: 0px; padding: 0px; position: absolute; text-align: left; text-indent: -99999px;">not attempted</span></td><td class="toggled groupResponse isN styleNumber rightAnswer" colspan="1" id="1_table5_cell_c3_r1" rowspan="1" style="background-attachment: initial !important; background-clip: initial !important; background-color: white; background-image: initial !important; background-origin: initial !important; background-position: initial !important; background-repeat: initial !important; background-size: initial !important; border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; text-align: right; top: 0px !important; white-space: nowrap;" togglehtmlindex="407">125<span aria-hidden="true" class="icon-Right small_rd_backg" role="presentation" style="-webkit-font-smoothing: antialiased; border: 0px; font-family: AccountingTool !important; font-variant-east-asian: normal; font-variant-numeric: normal; line-height: 1; margin: 0px; padding: 0px; position: absolute; right: 5px; speak: none; top: 11px; transform: translateY(-50%);"></span><span class="text-hide" style="border: 0px; margin: 0px; padding: 0px; position: absolute; text-align: left; text-indent: -99999px;">selected answer correct</span></td></tr>
<tr class="second-row" h="23" style="border: 0px; height: 23px; margin: 0px; padding: 0px;"><td style="background-color: white; border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; top: 0px !important; white-space: nowrap;"></td><td style="background-color: white; border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; top: 0px !important; white-space: nowrap;"></td><td style="background-color: white; border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; top: 0px !important; white-space: nowrap;"></td><td style="background-color: white; border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; top: 0px !important; white-space: nowrap;"></td><td style="background-color: white; border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; top: 0px !important; white-space: nowrap;"></td></tr>
<tr h="23" style="border: 0px; cursor: pointer; height: 23px; margin: 0px; padding: 0px;" table="6"><td class="serialno-text" style="background-color: white; border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; text-align: center; top: 0px !important; white-space: nowrap;">6</td><td class="styleCenter" colspan="1" id="1_table6_cell_c0_r0" rowspan="1" style="background-color: white; border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; text-align: center; top: 0px !important; white-space: nowrap;">Aug 10</td><td class="dropDownList ddPolicy rightAnswer" colspan="1" id="1_table6_cell_c1_r0" rowspan="1" style="background-attachment: initial !important; background-clip: initial !important; background-color: white; background-image: initial !important; background-origin: initial !important; background-position: initial !important; background-repeat: initial !important; background-size: initial !important; border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; top: 0px !important; white-space: nowrap;">Sales returns and allowances<span aria-hidden="true" class="icon-Right small_rd_backg" role="presentation" style="-webkit-font-smoothing: antialiased; border: 0px; font-family: AccountingTool !important; font-variant-east-asian: normal; font-variant-numeric: normal; line-height: 1; margin: 0px; padding: 0px; position: absolute; right: 5px; speak: none; top: 11px; transform: translateY(-50%);"></span><span class="text-hide" style="border: 0px; margin: 0px; padding: 0px; position: absolute; text-indent: -99999px;">selected answer correct</span></td><td class="toggled groupResponse isN styleNumber rightAnswer" colspan="1" id="1_table6_cell_c2_r0" rowspan="1" style="background-attachment: initial !important; background-clip: initial !important; background-color: white; background-image: initial !important; background-origin: initial !important; background-position: initial !important; background-repeat: initial !important; background-size: initial !important; border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; text-align: right; top: 0px !important; white-space: nowrap;" togglehtmlindex="412">600<span aria-hidden="true" class="icon-Right small_rd_backg" role="presentation" style="-webkit-font-smoothing: antialiased; border: 0px; font-family: AccountingTool !important; font-variant-east-asian: normal; font-variant-numeric: normal; line-height: 1; margin: 0px; padding: 0px; position: absolute; right: 5px; speak: none; top: 11px; transform: translateY(-50%);"></span><span class="text-hide" style="border: 0px; margin: 0px; padding: 0px; position: absolute; text-align: left; text-indent: -99999px;">selected answer correct</span></td><td class="toggled groupResponse isN styleNumber" colspan="1" id="1_table6_cell_c3_r0" rowspan="1" style="background-color: white; border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; text-align: right; top: 0px !important; white-space: nowrap;" togglehtmlindex="412"><span class="text-hide" style="border: 0px; margin: 0px; padding: 0px; position: absolute; text-align: left; text-indent: -99999px;">not attempted</span></td></tr>
<tr h="23" style="border: 0px; cursor: pointer; height: 23px; margin: 0px; padding: 0px;" table="6"><td class="serialno-text" style="background-color: white; border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; text-align: center; text-indent: 100px; top: 0px !important; white-space: nowrap;"></td><td id="1_table6_cell_c0_r1" style="background-color: white; border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; top: 0px !important; white-space: nowrap;"></td><td class="dropDownList ddPolicy GJIndent rightAnswer" colspan="1" id="1_table6_cell_c1_r1" rowspan="1" style="background-attachment: initial !important; background-clip: initial !important; background-color: white; background-image: initial !important; background-origin: initial !important; background-position: initial !important; background-repeat: initial !important; background-size: initial !important; border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; text-indent: 15px; top: 0px !important; white-space: nowrap;">Accounts receivable - Baird<span aria-hidden="true" class="icon-Right small_rd_backg" role="presentation" style="-webkit-font-smoothing: antialiased; border: 0px; font-family: AccountingTool !important; font-variant-east-asian: normal; font-variant-numeric: normal; line-height: 1; margin: 0px; padding: 0px; position: absolute; right: 5px; speak: none; top: 11px; transform: translateY(-50%);"></span><span class="text-hide" style="border: 0px; margin: 0px; padding: 0px; position: absolute; text-indent: -99999px;">selected answer correct</span></td><td class="toggled groupResponse isN styleNumber" colspan="1" id="1_table6_cell_c2_r1" rowspan="1" style="background-color: white; border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; text-align: right; top: 0px !important; white-space: nowrap;" togglehtmlindex="413"><span class="text-hide" style="border: 0px; margin: 0px; padding: 0px; position: absolute; text-align: left; text-indent: -99999px;">not attempted</span></td><td class="toggled groupResponse isN styleNumber rightAnswer" colspan="1" id="1_table6_cell_c3_r1" rowspan="1" style="background-attachment: initial !important; background-clip: initial !important; background-color: white; background-image: initial !important; background-origin: initial !important; background-position: initial !important; background-repeat: initial !important; background-size: initial !important; border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; text-align: right; top: 0px !important; white-space: nowrap;" togglehtmlindex="413">600<span aria-hidden="true" class="icon-Right small_rd_backg" role="presentation" style="-webkit-font-smoothing: antialiased; border: 0px; font-family: AccountingTool !important; font-variant-east-asian: normal; font-variant-numeric: normal; line-height: 1; margin: 0px; padding: 0px; position: absolute; right: 5px; speak: none; top: 11px; transform: translateY(-50%);"></span><span class="text-hide" style="border: 0px; margin: 0px; padding: 0px; position: absolute; text-align: left; text-indent: -99999px;">selected answer correct</span></td></tr>
<tr class="second-row" h="23" style="border: 0px; height: 23px; margin: 0px; padding: 0px;"><td style="background-color: white; border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; top: 0px !important; white-space: nowrap;"></td><td style="background-color: white; border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; top: 0px !important; white-space: nowrap;"></td><td style="background-color: white; border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; top: 0px !important; white-space: nowrap;"></td><td style="background-color: white; border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; top: 0px !important; white-space: nowrap;"></td><td style="background-color: white; border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; top: 0px !important; white-space: nowrap;"></td></tr>
<tr h="23" style="border: 0px; cursor: pointer; height: 23px; margin: 0px; padding: 0px;" table="7"><td class="serialno-text" style="background-color: white; border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; text-align: center; top: 0px !important; white-space: nowrap;">7</td><td class="styleCenter" colspan="1" id="1_table7_cell_c0_r0" rowspan="1" style="background-color: white; border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; text-align: center; top: 0px !important; white-space: nowrap;">Aug 10</td><td class="dropDownList ddPolicy rightAnswer" colspan="1" id="1_table7_cell_c1_r0" rowspan="1" style="background-attachment: initial !important; background-clip: initial !important; background-color: white; background-image: initial !important; background-origin: initial !important; background-position: initial !important; background-repeat: initial !important; background-size: initial !important; border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; top: 0px !important; white-space: nowrap;">Merchandise inventory<span aria-hidden="true" class="icon-Right small_rd_backg" role="presentation" style="-webkit-font-smoothing: antialiased; border: 0px; font-family: AccountingTool !important; font-variant-east-asian: normal; font-variant-numeric: normal; line-height: 1; margin: 0px; padding: 0px; position: absolute; right: 5px; speak: none; top: 11px; transform: translateY(-50%);"></span><span class="text-hide" style="border: 0px; margin: 0px; padding: 0px; position: absolute; text-indent: -99999px;">selected answer correct</span></td><td class="toggled groupResponse isN styleNumber rightAnswer" colspan="1" id="1_table7_cell_c2_r0" rowspan="1" style="background-attachment: initial !important; background-clip: initial !important; background-color: white; background-image: initial !important; background-origin: initial !important; background-position: initial !important; background-repeat: initial !important; background-size: initial !important; border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; text-align: right; top: 0px !important; white-space: nowrap;" togglehtmlindex="418">400<span aria-hidden="true" class="icon-Right small_rd_backg" role="presentation" style="-webkit-font-smoothing: antialiased; border: 0px; font-family: AccountingTool !important; font-variant-east-asian: normal; font-variant-numeric: normal; line-height: 1; margin: 0px; padding: 0px; position: absolute; right: 5px; speak: none; top: 11px; transform: translateY(-50%);"></span><span class="text-hide" style="border: 0px; margin: 0px; padding: 0px; position: absolute; text-align: left; text-indent: -99999px;">selected answer correct</span></td><td class="toggled groupResponse isN styleNumber" colspan="1" id="1_table7_cell_c3_r0" rowspan="1" style="background-color: white; border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; text-align: right; top: 0px !important; white-space: nowrap;" togglehtmlindex="418"><span class="text-hide" style="border: 0px; margin: 0px; padding: 0px; position: absolute; text-align: left; text-indent: -99999px;">not attempted</span></td></tr>
<tr h="23" style="border: 0px; cursor: pointer; height: 23px; margin: 0px; padding: 0px;" table="7"><td class="serialno-text" style="background-color: white; border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; text-align: center; text-indent: 100px; top: 0px !important; white-space: nowrap;"></td><td id="1_table7_cell_c0_r1" style="background-color: white; border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; top: 0px !important; white-space: nowrap;"></td><td class="dropDownList ddPolicy GJIndent rightAnswer" colspan="1" id="1_table7_cell_c1_r1" rowspan="1" style="background-attachment: initial !important; background-clip: initial !important; background-color: white; background-image: initial !important; background-origin: initial !important; background-position: initial !important; background-repeat: initial !important; background-size: initial !important; border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; text-indent: 15px; top: 0px !important; white-space: nowrap;">Cost of goods sold<span aria-hidden="true" class="icon-Right small_rd_backg" role="presentation" style="-webkit-font-smoothing: antialiased; border: 0px; font-family: AccountingTool !important; font-variant-east-asian: normal; font-variant-numeric: normal; line-height: 1; margin: 0px; padding: 0px; position: absolute; right: 5px; speak: none; top: 11px; transform: translateY(-50%);"></span><span class="text-hide" style="border: 0px; margin: 0px; padding: 0px; position: absolute; text-indent: -99999px;">selected answer correct</span></td><td class="toggled groupResponse isN styleNumber" colspan="1" id="1_table7_cell_c2_r1" rowspan="1" style="background-color: white; border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; text-align: right; top: 0px !important; white-space: nowrap;" togglehtmlindex="419"><span class="text-hide" style="border: 0px; margin: 0px; padding: 0px; position: absolute; text-align: left; text-indent: -99999px;">not attempted</span></td><td class="toggled groupResponse isN styleNumber rightAnswer" colspan="1" id="1_table7_cell_c3_r1" rowspan="1" style="background-attachment: initial !important; background-clip: initial !important; background-color: white; background-image: initial !important; background-origin: initial !important; background-position: initial !important; background-repeat: initial !important; background-size: initial !important; border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; text-align: right; top: 0px !important; white-space: nowrap;" togglehtmlindex="419">400<span aria-hidden="true" class="icon-Right small_rd_backg" role="presentation" style="-webkit-font-smoothing: antialiased; border: 0px; font-family: AccountingTool !important; font-variant-east-asian: normal; font-variant-numeric: normal; line-height: 1; margin: 0px; padding: 0px; position: absolute; right: 5px; speak: none; top: 11px; transform: translateY(-50%);"></span><span class="text-hide" style="border: 0px; margin: 0px; padding: 0px; position: absolute; text-align: left; text-indent: -99999px;">selected answer correct</span></td></tr>
<tr class="second-row" h="23" style="border: 0px; height: 23px; margin: 0px; padding: 0px;"><td style="background-color: white; border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; top: 0px !important; white-space: nowrap;"></td><td style="background-color: white; border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; top: 0px !important; white-space: nowrap;"></td><td style="background-color: white; border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; top: 0px !important; white-space: nowrap;"></td><td style="background-color: white; border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; top: 0px !important; white-space: nowrap;"></td><td style="background-color: white; border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; top: 0px !important; white-space: nowrap;"></td></tr>
<tr h="23" style="border: 0px; cursor: pointer; height: 23px; margin: 0px; padding: 0px;" table="8"><td class="serialno-text" style="background-color: white; border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; text-align: center; top: 0px !important; white-space: nowrap;">8</td><td class="styleCenter" colspan="1" id="1_table8_cell_c0_r0" rowspan="1" style="background-color: white; border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; text-align: center; top: 0px !important; white-space: nowrap;">Aug 12</td><td class="dropDownList ddPolicy rightAnswer" colspan="1" id="1_table8_cell_c1_r0" rowspan="1" style="background-attachment: initial !important; background-clip: initial !important; background-color: white; background-image: initial !important; background-origin: initial !important; background-position: initial !important; background-repeat: initial !important; background-size: initial !important; border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; top: 0px !important; white-space: nowrap;">Accounts payable - Waters<span aria-hidden="true" class="icon-Right small_rd_backg" role="presentation" style="-webkit-font-smoothing: antialiased; border: 0px; font-family: AccountingTool !important; font-variant-east-asian: normal; font-variant-numeric: normal; line-height: 1; margin: 0px; padding: 0px; position: absolute; right: 5px; speak: none; top: 11px; transform: translateY(-50%);"></span><span class="text-hide" style="border: 0px; margin: 0px; padding: 0px; position: absolute; text-indent: -99999px;">selected answer correct</span></td><td class="toggled groupResponse isN styleNumber rightAnswer" colspan="1" id="1_table8_cell_c2_r0" rowspan="1" style="background-attachment: initial !important; background-clip: initial !important; background-color: white; background-image: initial !important; background-origin: initial !important; background-position: initial !important; background-repeat: initial !important; background-size: initial !important; border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; text-align: right; top: 0px !important; white-space: nowrap;" togglehtmlindex="424">400<span aria-hidden="true" class="icon-Right small_rd_backg" role="presentation" style="-webkit-font-smoothing: antialiased; border: 0px; font-family: AccountingTool !important; font-variant-east-asian: normal; font-variant-numeric: normal; line-height: 1; margin: 0px; padding: 0px; position: absolute; right: 5px; speak: none; top: 11px; transform: translateY(-50%);"></span><span class="text-hide" style="border: 0px; margin: 0px; padding: 0px; position: absolute; text-align: left; text-indent: -99999px;">selected answer correct</span></td><td class="toggled groupResponse isN styleNumber" colspan="1" id="1_table8_cell_c3_r0" rowspan="1" style="background-color: white; border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; text-align: right; top: 0px !important; white-space: nowrap;" togglehtmlindex="424"><span class="text-hide" style="border: 0px; margin: 0px; padding: 0px; position: absolute; text-align: left; text-indent: -99999px;">not attempted</span></td></tr>
<tr h="23" style="border: 0px; cursor: pointer; height: 23px; margin: 0px; padding: 0px;" table="8"><td class="serialno-text" style="background-color: white; border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; text-align: center; text-indent: 100px; top: 0px !important; white-space: nowrap;"></td><td id="1_table8_cell_c0_r1" style="background-color: white; border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; top: 0px !important; white-space: nowrap;"></td><td class="dropDownList ddPolicy GJIndent rightAnswer" colspan="1" id="1_table8_cell_c1_r1" rowspan="1" style="background-attachment: initial !important; background-clip: initial !important; background-color: white; background-image: initial !important; background-origin: initial !important; background-position: initial !important; background-repeat: initial !important; background-size: initial !important; border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; text-indent: 15px; top: 0px !important; white-space: nowrap;">Merchandise inventory<span aria-hidden="true" class="icon-Right small_rd_backg" role="presentation" style="-webkit-font-smoothing: antialiased; border: 0px; font-family: AccountingTool !important; font-variant-east-asian: normal; font-variant-numeric: normal; line-height: 1; margin: 0px; padding: 0px; position: absolute; right: 5px; speak: none; top: 11px; transform: translateY(-50%);"></span><span class="text-hide" style="border: 0px; margin: 0px; padding: 0px; position: absolute; text-indent: -99999px;">selected answer correct</span></td><td class="toggled groupResponse isN styleNumber" colspan="1" id="1_table8_cell_c2_r1" rowspan="1" style="background-color: white; border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; text-align: right; top: 0px !important; white-space: nowrap;" togglehtmlindex="425"><span class="text-hide" style="border: 0px; margin: 0px; padding: 0px; position: absolute; text-align: left; text-indent: -99999px;">not attempted</span></td><td class="toggled groupResponse isN styleNumber rightAnswer" colspan="1" id="1_table8_cell_c3_r1" rowspan="1" style="background-attachment: initial !important; background-clip: initial !important; background-color: white; background-image: initial !important; background-origin: initial !important; background-position: initial !important; background-repeat: initial !important; background-size: initial !important; border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; text-align: right; top: 0px !important; white-space: nowrap;" togglehtmlindex="425">400<span aria-hidden="true" class="icon-Right small_rd_backg" role="presentation" style="-webkit-font-smoothing: antialiased; border: 0px; font-family: AccountingTool !important; font-variant-east-asian: normal; font-variant-numeric: normal; line-height: 1; margin: 0px; padding: 0px; position: absolute; right: 5px; speak: none; top: 11px; transform: translateY(-50%);"></span><span class="text-hide" style="border: 0px; margin: 0px; padding: 0px; position: absolute; text-align: left; text-indent: -99999px;">selected answer correct</span></td></tr>
<tr class="second-row" h="23" style="border: 0px; height: 23px; margin: 0px; padding: 0px;"><td style="background-color: white; border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; top: 0px !important; white-space: nowrap;"></td><td style="background-color: white; border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; top: 0px !important; white-space: nowrap;"></td><td style="background-color: white; border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; top: 0px !important; white-space: nowrap;"></td><td style="background-color: white; border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; top: 0px !important; white-space: nowrap;"></td><td style="background-color: white; border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; top: 0px !important; white-space: nowrap;"></td></tr>
<tr h="23" style="border: 0px; cursor: pointer; height: 23px; margin: 0px; padding: 0px;" table="9"><td class="serialno-text" style="background-color: white; border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; text-align: center; top: 0px !important; white-space: nowrap;">9</td><td class="styleCenter" colspan="1" id="1_table9_cell_c0_r0" rowspan="1" style="background-color: white; border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; text-align: center; top: 0px !important; white-space: nowrap;">Aug 14</td><td class="dropDownList ddPolicy rightAnswer" colspan="1" id="1_table9_cell_c1_r0" rowspan="1" style="background-attachment: initial !important; background-clip: initial !important; background-color: white; background-image: initial !important; background-origin: initial !important; background-position: initial !important; background-repeat: initial !important; background-size: initial !important; border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; top: 0px !important; white-space: nowrap;">Accounts payable - Aron<span aria-hidden="true" class="icon-Right small_rd_backg" role="presentation" style="-webkit-font-smoothing: antialiased; border: 0px; font-family: AccountingTool !important; font-variant-east-asian: normal; font-variant-numeric: normal; line-height: 1; margin: 0px; padding: 0px; position: absolute; right: 5px; speak: none; top: 11px; transform: translateY(-50%);"></span><span class="text-hide" style="border: 0px; margin: 0px; padding: 0px; position: absolute; text-indent: -99999px;">selected answer correct</span></td><td class="toggled groupResponse isN styleNumber rightAnswer" colspan="1" id="1_table9_cell_c2_r0" rowspan="1" style="background-attachment: initial !important; background-clip: initial !important; background-color: white; background-image: initial !important; background-origin: initial !important; background-position: initial !important; background-repeat: initial !important; background-size: initial !important; border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; text-align: right; top: 0px !important; white-space: nowrap;" togglehtmlindex="430">200<span aria-hidden="true" class="icon-Right small_rd_backg" role="presentation" style="-webkit-font-smoothing: antialiased; border: 0px; font-family: AccountingTool !important; font-variant-east-asian: normal; font-variant-numeric: normal; line-height: 1; margin: 0px; padding: 0px; position: absolute; right: 5px; speak: none; top: 11px; transform: translateY(-50%);"></span><span class="text-hide" style="border: 0px; margin: 0px; padding: 0px; position: absolute; text-align: left; text-indent: -99999px;">selected answer correct</span></td><td class="toggled groupResponse isN styleNumber" colspan="1" id="1_table9_cell_c3_r0" rowspan="1" style="background-color: white; border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; text-align: right; top: 0px !important; white-space: nowrap;" togglehtmlindex="430"><span class="text-hide" style="border: 0px; margin: 0px; padding: 0px; position: absolute; text-align: left; text-indent: -99999px;">not attempted</span></td></tr>
<tr h="23" style="border: 0px; cursor: pointer; height: 23px; margin: 0px; padding: 0px;" table="9"><td class="serialno-text" style="background-color: white; border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; text-align: center; text-indent: 100px; top: 0px !important; white-space: nowrap;"></td><td id="1_table9_cell_c0_r1" style="background-color: white; border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; top: 0px !important; white-space: nowrap;"></td><td class="dropDownList ddPolicy GJIndent rightAnswer" colspan="1" id="1_table9_cell_c1_r1" rowspan="1" style="background-attachment: initial !important; background-clip: initial !important; background-color: white; background-image: initial !important; background-origin: initial !important; background-position: initial !important; background-repeat: initial !important; background-size: initial !important; border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; text-indent: 15px; top: 0px !important; white-space: nowrap;">Cash<span aria-hidden="true" class="icon-Right small_rd_backg" role="presentation" style="-webkit-font-smoothing: antialiased; border: 0px; font-family: AccountingTool !important; font-variant-east-asian: normal; font-variant-numeric: normal; line-height: 1; margin: 0px; padding: 0px; position: absolute; right: 5px; speak: none; top: 11px; transform: translateY(-50%);"></span><span class="text-hide" style="border: 0px; margin: 0px; padding: 0px; position: absolute; text-indent: -99999px;">selected answer correct</span></td><td class="toggled groupResponse isN styleNumber" colspan="1" id="1_table9_cell_c2_r1" rowspan="1" style="background-color: white; border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; text-align: right; top: 0px !important; white-space: nowrap;" togglehtmlindex="431"><span class="text-hide" style="border: 0px; margin: 0px; padding: 0px; position: absolute; text-align: left; text-indent: -99999px;">not attempted</span></td><td class="toggled groupResponse isN styleNumber rightAnswer" colspan="1" id="1_table9_cell_c3_r1" rowspan="1" style="background-attachment: initial !important; background-clip: initial !important; background-color: white; background-image: initial !important; background-origin: initial !important; background-position: initial !important; background-repeat: initial !important; background-size: initial !important; border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; text-align: right; top: 0px !important; white-space: nowrap;" togglehtmlindex="431">200<span aria-hidden="true" class="icon-Right small_rd_backg" role="presentation" style="-webkit-font-smoothing: antialiased; border: 0px; font-family: AccountingTool !important; font-variant-east-asian: normal; font-variant-numeric: normal; line-height: 1; margin: 0px; padding: 0px; position: absolute; right: 5px; speak: none; top: 11px; transform: translateY(-50%);"></span><span class="text-hide" style="border: 0px; margin: 0px; padding: 0px; position: absolute; text-align: left; text-indent: -99999px;">selected answer correct</span></td></tr>
<tr class="second-row" h="23" style="border: 0px; height: 23px; margin: 0px; padding: 0px;"><td style="background-color: white; border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; top: 0px !important; white-space: nowrap;"></td><td style="background-color: white; border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; top: 0px !important; white-space: nowrap;"></td><td style="background-color: white; border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; top: 0px !important; white-space: nowrap;"></td><td style="background-color: white; border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; top: 0px !important; white-space: nowrap;"></td><td style="background-color: white; border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; top: 0px !important; white-space: nowrap;"></td></tr>
<tr h="23" style="border: 0px; cursor: pointer; height: 23px; margin: 0px; padding: 0px;" table="10"><td class="serialno-text" style="background-color: white; border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; text-align: center; top: 0px !important; white-space: nowrap;">10</td><td class="styleCenter" colspan="1" id="1_table10_cell_c0_r0" rowspan="1" style="background-color: white; border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; text-align: center; top: 0px !important; white-space: nowrap;">Aug 15</td><td class="dropDownList shuffled groupResponse ddPolicy rightAnswer" colspan="1" id="1_table10_cell_c1_r0" rowspan="1" shufflehtmlindex="466" style="background-attachment: initial !important; background-clip: initial !important; background-color: white; background-image: initial !important; background-origin: initial !important; background-position: initial !important; background-repeat: initial !important; background-size: initial !important; border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; top: 0px !important; white-space: nowrap;">Cash<span aria-hidden="true" class="icon-Right small_rd_backg" role="presentation" style="-webkit-font-smoothing: antialiased; border: 0px; font-family: AccountingTool !important; font-variant-east-asian: normal; font-variant-numeric: normal; line-height: 1; margin: 0px; padding: 0px; position: absolute; right: 5px; speak: none; top: 11px; transform: translateY(-50%);"></span><span class="text-hide" style="border: 0px; margin: 0px; padding: 0px; position: absolute; text-indent: -99999px;">selected answer correct</span></td><td class="toggled groupResponse shuffled isN styleNumber toggled groupResponse rightAnswer" colspan="1" id="1_table10_cell_c2_r0" rowspan="1" shufflehtmlindex="466" style="background-attachment: initial !important; background-clip: initial !important; background-color: white; background-image: initial !important; background-origin: initial !important; background-position: initial !important; background-repeat: initial !important; background-size: initial !important; border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; text-align: right; top: 0px !important; white-space: nowrap;" togglehtmlindex="523">4,508<span aria-hidden="true" class="icon-Right small_rd_backg" role="presentation" style="-webkit-font-smoothing: antialiased; border: 0px; font-family: AccountingTool !important; font-variant-east-asian: normal; font-variant-numeric: normal; line-height: 1; margin: 0px; padding: 0px; position: absolute; right: 5px; speak: none; top: 11px; transform: translateY(-50%);"></span><span class="text-hide" style="border: 0px; margin: 0px; padding: 0px; position: absolute; text-align: left; text-indent: -99999px;">selected answer correct</span></td><td class="toggled groupResponse shuffled isN toggled groupResponse styleNumber" colspan="1" id="1_table10_cell_c3_r0" rowspan="1" shufflehtmlindex="466" style="background-color: white; border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; text-align: right; top: 0px !important; white-space: nowrap;" togglehtmlindex="523"><span class="text-hide" style="border: 0px; margin: 0px; padding: 0px; position: absolute; text-align: left; text-indent: -99999px;">not attempted</span></td></tr>
<tr h="23" style="border: 0px; cursor: pointer; height: 23px; margin: 0px; padding: 0px;" table="10"><td class="serialno-text" style="background-color: white; border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; text-align: center; text-indent: 100px; top: 0px !important; white-space: nowrap;"></td><td id="1_table10_cell_c0_r1" style="background-color: white; border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; top: 0px !important; white-space: nowrap;"></td><td class="dropDownList shuffled groupResponse ddPolicy rightAnswer" colspan="1" id="1_table10_cell_c1_r1" rowspan="1" shufflehtmlindex="466" style="background-attachment: initial !important; background-clip: initial !important; background-color: white; background-image: initial !important; background-origin: initial !important; background-position: initial !important; background-repeat: initial !important; background-size: initial !important; border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; top: 0px !important; white-space: nowrap;">Sales discounts<span aria-hidden="true" class="icon-Right small_rd_backg" role="presentation" style="-webkit-font-smoothing: antialiased; border: 0px; font-family: AccountingTool !important; font-variant-east-asian: normal; font-variant-numeric: normal; line-height: 1; margin: 0px; padding: 0px; position: absolute; right: 5px; speak: none; top: 11px; transform: translateY(-50%);"></span><span class="text-hide" style="border: 0px; margin: 0px; padding: 0px; position: absolute; text-indent: -99999px;">selected answer correct</span></td><td class="toggled groupResponse shuffled isN styleNumber rightAnswer" colspan="1" id="1_table10_cell_c2_r1" rowspan="1" shufflehtmlindex="466" style="background-attachment: initial !important; background-clip: initial !important; background-color: white; background-image: initial !important; background-origin: initial !important; background-position: initial !important; background-repeat: initial !important; background-size: initial !important; border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; text-align: right; top: 0px !important; white-space: nowrap;" togglehtmlindex="437">92<span aria-hidden="true" class="icon-Right small_rd_backg" role="presentation" style="-webkit-font-smoothing: antialiased; border: 0px; font-family: AccountingTool !important; font-variant-east-asian: normal; font-variant-numeric: normal; line-height: 1; margin: 0px; padding: 0px; position: absolute; right: 5px; speak: none; top: 11px; transform: translateY(-50%);"></span><span class="text-hide" style="border: 0px; margin: 0px; padding: 0px; position: absolute; text-align: left; text-indent: -99999px;">selected answer correct</span></td><td class="toggled groupResponse shuffled isN styleNumber" colspan="1" id="1_table10_cell_c3_r1" rowspan="1" shufflehtmlindex="466" style="background-color: white; border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; text-align: right; top: 0px !important; white-space: nowrap;" togglehtmlindex="437"><span class="text-hide" style="border: 0px; margin: 0px; padding: 0px; position: absolute; text-align: left; text-indent: -99999px;">not attempted</span></td></tr>
<tr h="23" style="border: 0px; cursor: pointer; height: 23px; margin: 0px; padding: 0px;" table="10"><td class="serialno-text" style="background-color: white; border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; text-align: center; text-indent: 100px; top: 0px !important; white-space: nowrap;"></td><td id="1_table10_cell_c0_r2" style="background-color: white; border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; top: 0px !important; white-space: nowrap;"></td><td class="dropDownList ddPolicy GJIndent rightAnswer" colspan="1" id="1_table10_cell_c1_r2" rowspan="1" style="background-attachment: initial !important; background-clip: initial !important; background-color: white; background-image: initial !important; background-origin: initial !important; background-position: initial !important; background-repeat: initial !important; background-size: initial !important; border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; text-indent: 15px; top: 0px !important; white-space: nowrap;">Accounts receivable - Baird<span aria-hidden="true" class="icon-Right small_rd_backg" role="presentation" style="-webkit-font-smoothing: antialiased; border: 0px; font-family: AccountingTool !important; font-variant-east-asian: normal; font-variant-numeric: normal; line-height: 1; margin: 0px; padding: 0px; position: absolute; right: 5px; speak: none; top: 11px; transform: translateY(-50%);"></span><span class="text-hide" style="border: 0px; margin: 0px; padding: 0px; position: absolute; text-indent: -99999px;">selected answer correct</span></td><td class="toggled groupResponse isN styleNumber" colspan="1" id="1_table10_cell_c2_r2" rowspan="1" style="background-color: white; border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; text-align: right; top: 0px !important; white-space: nowrap;" togglehtmlindex="438"><span class="text-hide" style="border: 0px; margin: 0px; padding: 0px; position: absolute; text-align: left; text-indent: -99999px;">not attempted</span></td><td class="toggled groupResponse isN styleNumber rightAnswer" colspan="1" id="1_table10_cell_c3_r2" rowspan="1" style="background-attachment: initial !important; background-clip: initial !important; background-color: white; background-image: initial !important; background-origin: initial !important; background-position: initial !important; background-repeat: initial !important; background-size: initial !important; border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; text-align: right; top: 0px !important; white-space: nowrap;" togglehtmlindex="438">4,600<span aria-hidden="true" class="icon-Right small_rd_backg" role="presentation" style="-webkit-font-smoothing: antialiased; border: 0px; font-family: AccountingTool !important; font-variant-east-asian: normal; font-variant-numeric: normal; line-height: 1; margin: 0px; padding: 0px; position: absolute; right: 5px; speak: none; top: 11px; transform: translateY(-50%);"></span><span class="text-hide" style="border: 0px; margin: 0px; padding: 0px; position: absolute; text-align: left; text-indent: -99999px;">selected answer correct</span></td></tr>
<tr class="second-row" h="23" style="border: 0px; height: 23px; margin: 0px; padding: 0px;"><td style="background-color: white; border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; top: 0px !important; white-space: nowrap;"></td><td style="background-color: white; border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; top: 0px !important; white-space: nowrap;"></td><td style="background-color: white; border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; top: 0px !important; white-space: nowrap;"></td><td style="background-color: white; border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; top: 0px !important; white-space: nowrap;"></td><td style="background-color: white; border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; top: 0px !important; white-space: nowrap;"></td></tr>
<tr h="23" style="border: 0px; cursor: pointer; height: 23px; margin: 0px; padding: 0px;" table="11"><td class="serialno-text" style="background-color: white; border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; text-align: center; top: 0px !important; white-space: nowrap;">11</td><td class="styleCenter" colspan="1" id="1_table11_cell_c0_r0" rowspan="1" style="background-color: white; border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; text-align: center; top: 0px !important; white-space: nowrap;">Aug 18</td><td class="dropDownList ddPolicy rightAnswer" colspan="1" id="1_table11_cell_c1_r0" rowspan="1" style="background-attachment: initial !important; background-clip: initial !important; background-color: white; background-image: initial !important; background-origin: initial !important; background-position: initial !important; background-repeat: initial !important; background-size: initial !important; border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; top: 0px !important; white-space: nowrap;">Accounts payable - Waters<span aria-hidden="true" class="icon-Right small_rd_backg" role="presentation" style="-webkit-font-smoothing: antialiased; border: 0px; font-family: AccountingTool !important; font-variant-east-asian: normal; font-variant-numeric: normal; line-height: 1; margin: 0px; padding: 0px; position: absolute; right: 5px; speak: none; top: 11px; transform: translateY(-50%);"></span><span class="text-hide" style="border: 0px; margin: 0px; padding: 0px; position: absolute; text-indent: -99999px;">selected answer correct</span></td><td class="toggled groupResponse isN styleNumber rightAnswer" colspan="1" id="1_table11_cell_c2_r0" rowspan="1" style="background-attachment: initial !important; background-clip: initial !important; background-color: white; background-image: initial !important; background-origin: initial !important; background-position: initial !important; background-repeat: initial !important; background-size: initial !important; border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; text-align: right; top: 0px !important; white-space: nowrap;" togglehtmlindex="442">5,000<span aria-hidden="true" class="icon-Right small_rd_backg" role="presentation" style="-webkit-font-smoothing: antialiased; border: 0px; font-family: AccountingTool !important; font-variant-east-asian: normal; font-variant-numeric: normal; line-height: 1; margin: 0px; padding: 0px; position: absolute; right: 5px; speak: none; top: 11px; transform: translateY(-50%);"></span><span class="text-hide" style="border: 0px; margin: 0px; padding: 0px; position: absolute; text-align: left; text-indent: -99999px;">selected answer correct</span></td><td class="toggled groupResponse isN styleNumber" colspan="1" id="1_table11_cell_c3_r0" rowspan="1" style="background-color: white; border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; text-align: right; top: 0px !important; white-space: nowrap;" togglehtmlindex="442"><span class="text-hide" style="border: 0px; margin: 0px; padding: 0px; position: absolute; text-align: left; text-indent: -99999px;">not attempted</span></td></tr>
<tr h="23" style="border: 0px; cursor: pointer; height: 23px; margin: 0px; padding: 0px;" table="11"><td class="serialno-text" style="background-color: white; border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; text-align: center; text-indent: 100px; top: 0px !important; white-space: nowrap;"></td><td id="1_table11_cell_c0_r1" style="background-color: white; border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; top: 0px !important; white-space: nowrap;"></td><td class="dropDownList shuffled groupResponse ddPolicy GJIndent rightAnswer" colspan="1" id="1_table11_cell_c1_r1" rowspan="1" shufflehtmlindex="480" style="background-attachment: initial !important; background-clip: initial !important; background-color: white; background-image: initial !important; background-origin: initial !important; background-position: initial !important; background-repeat: initial !important; background-size: initial !important; border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; text-indent: 15px; top: 0px !important; white-space: nowrap;">Merchandise inventory<span aria-hidden="true" class="icon-Right small_rd_backg" role="presentation" style="-webkit-font-smoothing: antialiased; border: 0px; font-family: AccountingTool !important; font-variant-east-asian: normal; font-variant-numeric: normal; line-height: 1; margin: 0px; padding: 0px; position: absolute; right: 5px; speak: none; top: 11px; transform: translateY(-50%);"></span><span class="text-hide" style="border: 0px; margin: 0px; padding: 0px; position: absolute; text-indent: -99999px;">selected answer correct</span></td><td class="toggled groupResponse shuffled isN styleNumber" colspan="1" id="1_table11_cell_c2_r1" rowspan="1" shufflehtmlindex="480" style="background-color: white; border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; text-align: right; top: 0px !important; white-space: nowrap;" togglehtmlindex="443"><span class="text-hide" style="border: 0px; margin: 0px; padding: 0px; position: absolute; text-align: left; text-indent: -99999px;">not attempted</span></td><td class="toggled groupResponse shuffled isN styleNumber rightAnswer" colspan="1" id="1_table11_cell_c3_r1" rowspan="1" shufflehtmlindex="480" style="background-attachment: initial !important; background-clip: initial !important; background-color: white; background-image: initial !important; background-origin: initial !important; background-position: initial !important; background-repeat: initial !important; background-size: initial !important; border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; text-align: right; top: 0px !important; white-space: nowrap;" togglehtmlindex="443">50<span aria-hidden="true" class="icon-Right small_rd_backg" role="presentation" style="-webkit-font-smoothing: antialiased; border: 0px; font-family: AccountingTool !important; font-variant-east-asian: normal; font-variant-numeric: normal; line-height: 1; margin: 0px; padding: 0px; position: absolute; right: 5px; speak: none; top: 11px; transform: translateY(-50%);"></span><span class="text-hide" style="border: 0px; margin: 0px; padding: 0px; position: absolute; text-align: left; text-indent: -99999px;">selected answer correct</span></td></tr>
<tr h="23" style="border: 0px; cursor: pointer; height: 23px; margin: 0px; padding: 0px;" table="11"><td class="serialno-text" style="background-color: white; border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; text-align: center; text-indent: 100px; top: 0px !important; white-space: nowrap;"></td><td id="1_table11_cell_c0_r2" style="background-color: white; border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; top: 0px !important; white-space: nowrap;"></td><td class="dropDownList shuffled groupResponse ddPolicy GJIndent rightAnswer" colspan="1" id="1_table11_cell_c1_r2" rowspan="1" shufflehtmlindex="480" style="background-attachment: initial !important; background-clip: initial !important; background-color: white; background-image: initial !important; background-origin: initial !important; background-position: initial !important; background-repeat: initial !important; background-size: initial !important; border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; text-indent: 15px; top: 0px !important; white-space: nowrap;">Cash<span aria-hidden="true" class="icon-Right small_rd_backg" role="presentation" style="-webkit-font-smoothing: antialiased; border: 0px; font-family: AccountingTool !important; font-variant-east-asian: normal; font-variant-numeric: normal; line-height: 1; margin: 0px; padding: 0px; position: absolute; right: 5px; speak: none; top: 11px; transform: translateY(-50%);"></span><span class="text-hide" style="border: 0px; margin: 0px; padding: 0px; position: absolute; text-indent: -99999px;">selected answer correct</span></td><td class="toggled groupResponse shuffled isN styleNumber" colspan="1" id="1_table11_cell_c2_r2" rowspan="1" shufflehtmlindex="480" style="background-color: white; border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; text-align: right; top: 0px !important; white-space: nowrap;" togglehtmlindex="444"><span class="text-hide" style="border: 0px; margin: 0px; padding: 0px; position: absolute; text-align: left; text-indent: -99999px;">not attempted</span></td><td class="toggled groupResponse shuffled isN styleNumber rightAnswer" colspan="1" id="1_table11_cell_c3_r2" rowspan="1" shufflehtmlindex="480" style="background-attachment: initial !important; background-clip: initial !important; background-color: white; background-image: initial !important; background-origin: initial !important; background-position: initial !important; background-repeat: initial !important; background-size: initial !important; border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; text-align: right; top: 0px !important; white-space: nowrap;" togglehtmlindex="444">4,950<span aria-hidden="true" class="icon-Right small_rd_backg" role="presentation" style="-webkit-font-smoothing: antialiased; border: 0px; font-family: AccountingTool !important; font-variant-east-asian: normal; font-variant-numeric: normal; line-height: 1; margin: 0px; padding: 0px; position: absolute; right: 5px; speak: none; top: 11px; transform: translateY(-50%);"></span><span class="text-hide" style="border: 0px; margin: 0px; padding: 0px; position: absolute; text-align: left; text-indent: -99999px;">selected answer correct</span></td></tr>
<tr class="second-row" h="23" style="border: 0px; height: 23px; margin: 0px; padding: 0px;"><td style="background-color: white; border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; top: 0px !important; white-space: nowrap;"></td><td style="background-color: white; border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; top: 0px !important; white-space: nowrap;"></td><td style="background-color: white; border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; top: 0px !important; white-space: nowrap;"></td><td style="background-color: white; border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; top: 0px !important; white-space: nowrap;"></td><td style="background-color: white; border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; top: 0px !important; white-space: nowrap;"></td></tr>
<tr h="23" style="border: 0px; cursor: pointer; height: 23px; margin: 0px; padding: 0px;" table="12"><td class="serialno-text" style="background-color: white; border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; text-align: center; top: 0px !important; white-space: nowrap;">12</td><td class="styleCenter" colspan="1" id="1_table12_cell_c0_r0" rowspan="1" style="background-color: white; border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; text-align: center; top: 0px !important; white-space: nowrap;">Aug 19</td><td class="dropDownList ddPolicy rightAnswer" colspan="1" id="1_table12_cell_c1_r0" rowspan="1" style="background-attachment: initial !important; background-clip: initial !important; background-color: white; background-image: initial !important; background-origin: initial !important; background-position: initial !important; background-repeat: initial !important; background-size: initial !important; border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; top: 0px !important; white-space: nowrap;">Accounts receivable - Tux<span aria-hidden="true" class="icon-Right small_rd_backg" role="presentation" style="-webkit-font-smoothing: antialiased; border: 0px; font-family: AccountingTool !important; font-variant-east-asian: normal; font-variant-numeric: normal; line-height: 1; margin: 0px; padding: 0px; position: absolute; right: 5px; speak: none; top: 11px; transform: translateY(-50%);"></span><span class="text-hide" style="border: 0px; margin: 0px; padding: 0px; position: absolute; text-indent: -99999px;">selected answer correct</span></td><td class="toggled groupResponse isN styleNumber rightAnswer" colspan="1" id="1_table12_cell_c2_r0" rowspan="1" style="background-attachment: initial !important; background-clip: initial !important; background-color: white; background-image: initial !important; background-origin: initial !important; background-position: initial !important; background-repeat: initial !important; background-size: initial !important; border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; text-align: right; top: 0px !important; white-space: nowrap;" togglehtmlindex="448">4,800<span aria-hidden="true" class="icon-Right small_rd_backg" role="presentation" style="-webkit-font-smoothing: antialiased; border: 0px; font-family: AccountingTool !important; font-variant-east-asian: normal; font-variant-numeric: normal; line-height: 1; margin: 0px; padding: 0px; position: absolute; right: 5px; speak: none; top: 11px; transform: translateY(-50%);"></span><span class="text-hide" style="border: 0px; margin: 0px; padding: 0px; position: absolute; text-align: left; text-indent: -99999px;">selected answer correct</span></td><td class="toggled groupResponse isN styleNumber" colspan="1" id="1_table12_cell_c3_r0" rowspan="1" style="background-color: white; border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; text-align: right; top: 0px !important; white-space: nowrap;" togglehtmlindex="448"><span class="text-hide" style="border: 0px; margin: 0px; padding: 0px; position: absolute; text-align: left; text-indent: -99999px;">not attempted</span></td></tr>
<tr h="23" style="border: 0px; cursor: pointer; height: 23px; margin: 0px; padding: 0px;" table="12"><td class="serialno-text" style="background-color: white; border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; text-align: center; text-indent: 100px; top: 0px !important; white-space: nowrap;"></td><td id="1_table12_cell_c0_r1" style="background-color: white; border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; top: 0px !important; white-space: nowrap;"></td><td class="dropDownList ddPolicy GJIndent rightAnswer" colspan="1" id="1_table12_cell_c1_r1" rowspan="1" style="background-attachment: initial !important; background-clip: initial !important; background-color: white; background-image: initial !important; background-origin: initial !important; background-position: initial !important; background-repeat: initial !important; background-size: initial !important; border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; text-indent: 15px; top: 0px !important; white-space: nowrap;">Sales<span aria-hidden="true" class="icon-Right small_rd_backg" role="presentation" style="-webkit-font-smoothing: antialiased; border: 0px; font-family: AccountingTool !important; font-variant-east-asian: normal; font-variant-numeric: normal; line-height: 1; margin: 0px; padding: 0px; position: absolute; right: 5px; speak: none; top: 11px; transform: translateY(-50%);"></span><span class="text-hide" style="border: 0px; margin: 0px; padding: 0px; position: absolute; text-indent: -99999px;">selected answer correct</span></td><td class="toggled groupResponse isN styleNumber" colspan="1" id="1_table12_cell_c2_r1" rowspan="1" style="background-color: white; border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; text-align: right; top: 0px !important; white-space: nowrap;" togglehtmlindex="449"><span class="text-hide" style="border: 0px; margin: 0px; padding: 0px; position: absolute; text-align: left; text-indent: -99999px;">not attempted</span></td><td class="toggled groupResponse isN styleNumber rightAnswer" colspan="1" id="1_table12_cell_c3_r1" rowspan="1" style="background-attachment: initial !important; background-clip: initial !important; background-color: white; background-image: initial !important; background-origin: initial !important; background-position: initial !important; background-repeat: initial !important; background-size: initial !important; border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; text-align: right; top: 0px !important; white-space: nowrap;" togglehtmlindex="449">4,800<span aria-hidden="true" class="icon-Right small_rd_backg" role="presentation" style="-webkit-font-smoothing: antialiased; border: 0px; font-family: AccountingTool !important; font-variant-east-asian: normal; font-variant-numeric: normal; line-height: 1; margin: 0px; padding: 0px; position: absolute; right: 5px; speak: none; top: 11px; transform: translateY(-50%);"></span><span class="text-hide" style="border: 0px; margin: 0px; padding: 0px; position: absolute; text-align: left; text-indent: -99999px;">selected answer correct</span></td></tr>
<tr class="second-row" h="23" style="border: 0px; height: 23px; margin: 0px; padding: 0px;"><td style="background-color: white; border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; top: 0px !important; white-space: nowrap;"></td><td style="background-color: white; border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; top: 0px !important; white-space: nowrap;"></td><td style="background-color: white; border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; top: 0px !important; white-space: nowrap;"></td><td style="background-color: white; border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; top: 0px !important; white-space: nowrap;"></td><td style="background-color: white; border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; top: 0px !important; white-space: nowrap;"></td></tr>
<tr h="23" style="border: 0px; cursor: pointer; height: 23px; margin: 0px; padding: 0px;" table="13"><td class="serialno-text" style="background-color: white; border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; text-align: center; top: 0px !important; white-space: nowrap;">13</td><td class="styleCenter" colspan="1" id="1_table13_cell_c0_r0" rowspan="1" style="background-color: white; border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; text-align: center; top: 0px !important; white-space: nowrap;">Aug 19</td><td class="dropDownList ddPolicy rightAnswer" colspan="1" id="1_table13_cell_c1_r0" rowspan="1" style="background-attachment: initial !important; background-clip: initial !important; background-color: white; background-image: initial !important; background-origin: initial !important; background-position: initial !important; background-repeat: initial !important; background-size: initial !important; border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; top: 0px !important; white-space: nowrap;">Cost of goods sold<span aria-hidden="true" class="icon-Right small_rd_backg" role="presentation" style="-webkit-font-smoothing: antialiased; border: 0px; font-family: AccountingTool !important; font-variant-east-asian: normal; font-variant-numeric: normal; line-height: 1; margin: 0px; padding: 0px; position: absolute; right: 5px; speak: none; top: 11px; transform: translateY(-50%);"></span><span class="text-hide" style="border: 0px; margin: 0px; padding: 0px; position: absolute; text-indent: -99999px;">selected answer correct</span></td><td class="toggled groupResponse isN styleNumber rightAnswer" colspan="1" id="1_table13_cell_c2_r0" rowspan="1" style="background-attachment: initial !important; background-clip: initial !important; background-color: white; background-image: initial !important; background-origin: initial !important; background-position: initial !important; background-repeat: initial !important; background-size: initial !important; border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; text-align: right; top: 0px !important; white-space: nowrap;" togglehtmlindex="454">2,400<span aria-hidden="true" class="icon-Right small_rd_backg" role="presentation" style="-webkit-font-smoothing: antialiased; border: 0px; font-family: AccountingTool !important; font-variant-east-asian: normal; font-variant-numeric: normal; line-height: 1; margin: 0px; padding: 0px; position: absolute; right: 5px; speak: none; top: 11px; transform: translateY(-50%);"></span><span class="text-hide" style="border: 0px; margin: 0px; padding: 0px; position: absolute; text-align: left; text-indent: -99999px;">selected answer correct</span></td><td class="toggled groupResponse isN styleNumber" colspan="1" id="1_table13_cell_c3_r0" rowspan="1" style="background-color: white; border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; text-align: right; top: 0px !important; white-space: nowrap;" togglehtmlindex="454"><span class="text-hide" style="border: 0px; margin: 0px; padding: 0px; position: absolute; text-align: left; text-indent: -99999px;">not attempted</span></td></tr>
<tr h="23" style="border: 0px; cursor: pointer; height: 23px; margin: 0px; padding: 0px;" table="13"><td class="serialno-text" style="background-color: white; border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; text-align: center; text-indent: 100px; top: 0px !important; white-space: nowrap;"></td><td id="1_table13_cell_c0_r1" style="background-color: white; border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; top: 0px !important; white-space: nowrap;"></td><td class="dropDownList ddPolicy GJIndent rightAnswer" colspan="1" id="1_table13_cell_c1_r1" rowspan="1" style="background-attachment: initial !important; background-clip: initial !important; background-color: white; background-image: initial !important; background-origin: initial !important; background-position: initial !important; background-repeat: initial !important; background-size: initial !important; border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; text-indent: 15px; top: 0px !important; white-space: nowrap;">Merchandise inventory<span aria-hidden="true" class="icon-Right small_rd_backg" role="presentation" style="-webkit-font-smoothing: antialiased; border: 0px; font-family: AccountingTool !important; font-variant-east-asian: normal; font-variant-numeric: normal; line-height: 1; margin: 0px; padding: 0px; position: absolute; right: 5px; speak: none; top: 11px; transform: translateY(-50%);"></span><span class="text-hide" style="border: 0px; margin: 0px; padding: 0px; position: absolute; text-indent: -99999px;">selected answer correct</span></td><td class="toggled groupResponse isN styleNumber" colspan="1" id="1_table13_cell_c2_r1" rowspan="1" style="background-color: white; border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; text-align: right; top: 0px !important; white-space: nowrap;" togglehtmlindex="455"><span class="text-hide" style="border: 0px; margin: 0px; padding: 0px; position: absolute; text-align: left; text-indent: -99999px;">not attempted</span></td><td class="toggled groupResponse isN styleNumber rightAnswer" colspan="1" id="1_table13_cell_c3_r1" rowspan="1" style="background-attachment: initial !important; background-clip: initial !important; background-color: white; background-image: initial !important; background-origin: initial !important; background-position: initial !important; background-repeat: initial !important; background-size: initial !important; border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; text-align: right; top: 0px !important; white-space: nowrap;" togglehtmlindex="455">2,400<span aria-hidden="true" class="icon-Right small_rd_backg" role="presentation" style="-webkit-font-smoothing: antialiased; border: 0px; font-family: AccountingTool !important; font-variant-east-asian: normal; font-variant-numeric: normal; line-height: 1; margin: 0px; padding: 0px; position: absolute; right: 5px; speak: none; top: 11px; transform: translateY(-50%);"></span><span class="text-hide" style="border: 0px; margin: 0px; padding: 0px; position: absolute; text-align: left; text-indent: -99999px;">selected answer correct</span></td></tr>
<tr class="second-row" h="23" style="border: 0px; height: 23px; margin: 0px; padding: 0px;"><td style="background-color: white; border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; top: 0px !important; white-space: nowrap;"></td><td style="background-color: white; border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; top: 0px !important; white-space: nowrap;"></td><td style="background-color: white; border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; top: 0px !important; white-space: nowrap;"></td><td style="background-color: white; border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; top: 0px !important; white-space: nowrap;"></td><td style="background-color: white; border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; top: 0px !important; white-space: nowrap;"></td></tr>
<tr h="23" style="border: 0px; cursor: pointer; height: 23px; margin: 0px; padding: 0px;" table="14"><td class="serialno-text" style="background-color: white; border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; text-align: center; top: 0px !important; white-space: nowrap;">14</td><td class="styleCenter" colspan="1" id="1_table14_cell_c0_r0" rowspan="1" style="background-color: white; border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; text-align: center; top: 0px !important; white-space: nowrap;">Aug 22</td><td class="dropDownList ddPolicy rightAnswer" colspan="1" id="1_table14_cell_c1_r0" rowspan="1" style="background-attachment: initial !important; background-clip: initial !important; background-color: white; background-image: initial !important; background-origin: initial !important; background-position: initial !important; background-repeat: initial !important; background-size: initial !important; border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; top: 0px !important; white-space: nowrap;">Sales returns and allowances<span aria-hidden="true" class="icon-Right small_rd_backg" role="presentation" style="-webkit-font-smoothing: antialiased; border: 0px; font-family: AccountingTool !important; font-variant-east-asian: normal; font-variant-numeric: normal; line-height: 1; margin: 0px; padding: 0px; position: absolute; right: 5px; speak: none; top: 11px; transform: translateY(-50%);"></span><span class="text-hide" style="border: 0px; margin: 0px; padding: 0px; position: absolute; text-indent: -99999px;">selected answer correct</span></td><td class="toggled groupResponse isN styleNumber rightAnswer" colspan="1" id="1_table14_cell_c2_r0" rowspan="1" style="background-attachment: initial !important; background-clip: initial !important; background-color: white; background-image: initial !important; background-origin: initial !important; background-position: initial !important; background-repeat: initial !important; background-size: initial !important; border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; text-align: right; top: 0px !important; white-space: nowrap;" togglehtmlindex="460">500<span aria-hidden="true" class="icon-Right small_rd_backg" role="presentation" style="-webkit-font-smoothing: antialiased; border: 0px; font-family: AccountingTool !important; font-variant-east-asian: normal; font-variant-numeric: normal; line-height: 1; margin: 0px; padding: 0px; position: absolute; right: 5px; speak: none; top: 11px; transform: translateY(-50%);"></span><span class="text-hide" style="border: 0px; margin: 0px; padding: 0px; position: absolute; text-align: left; text-indent: -99999px;">selected answer correct</span></td><td class="toggled groupResponse isN styleNumber" colspan="1" id="1_table14_cell_c3_r0" rowspan="1" style="background-color: white; border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; text-align: right; top: 0px !important; white-space: nowrap;" togglehtmlindex="460"><span class="text-hide" style="border: 0px; margin: 0px; padding: 0px; position: absolute; text-align: left; text-indent: -99999px;">not attempted</span></td></tr>
<tr h="23" style="border: 0px; cursor: pointer; height: 23px; margin: 0px; padding: 0px;" table="14"><td class="serialno-text" style="background-color: white; border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; text-align: center; text-indent: 100px; top: 0px !important; white-space: nowrap;"></td><td id="1_table14_cell_c0_r1" style="background-color: white; border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; top: 0px !important; white-space: nowrap;"></td><td class="dropDownList ddPolicy GJIndent rightAnswer" colspan="1" id="1_table14_cell_c1_r1" rowspan="1" style="background-attachment: initial !important; background-clip: initial !important; background-color: white; background-image: initial !important; background-origin: initial !important; background-position: initial !important; background-repeat: initial !important; background-size: initial !important; border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; text-indent: 15px; top: 0px !important; white-space: nowrap;">Accounts receivable - Tux<span aria-hidden="true" class="icon-Right small_rd_backg" role="presentation" style="-webkit-font-smoothing: antialiased; border: 0px; font-family: AccountingTool !important; font-variant-east-asian: normal; font-variant-numeric: normal; line-height: 1; margin: 0px; padding: 0px; position: absolute; right: 5px; speak: none; top: 11px; transform: translateY(-50%);"></span><span class="text-hide" style="border: 0px; margin: 0px; padding: 0px; position: absolute; text-indent: -99999px;">selected answer correct</span></td><td class="toggled groupResponse isN styleNumber" colspan="1" id="1_table14_cell_c2_r1" rowspan="1" style="background-color: white; border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; text-align: right; top: 0px !important; white-space: nowrap;" togglehtmlindex="461"><span class="text-hide" style="border: 0px; margin: 0px; padding: 0px; position: absolute; text-align: left; text-indent: -99999px;">not attempted</span></td><td class="toggled groupResponse isN styleNumber rightAnswer" colspan="1" id="1_table14_cell_c3_r1" rowspan="1" style="background-attachment: initial !important; background-clip: initial !important; background-color: white; background-image: initial !important; background-origin: initial !important; background-position: initial !important; background-repeat: initial !important; background-size: initial !important; border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; text-align: right; top: 0px !important; white-space: nowrap;" togglehtmlindex="461">500<span aria-hidden="true" class="icon-Right small_rd_backg" role="presentation" style="-webkit-font-smoothing: antialiased; border: 0px; font-family: AccountingTool !important; font-variant-east-asian: normal; font-variant-numeric: normal; line-height: 1; margin: 0px; padding: 0px; position: absolute; right: 5px; speak: none; top: 11px; transform: translateY(-50%);"></span><span class="text-hide" style="border: 0px; margin: 0px; padding: 0px; position: absolute; text-align: left; text-indent: -99999px;">selected answer correct</span></td></tr>
<tr class="second-row" h="23" style="border: 0px; height: 23px; margin: 0px; padding: 0px;"><td style="background-color: white; border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; top: 0px !important; white-space: nowrap;"></td><td style="background-color: white; border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; top: 0px !important; white-space: nowrap;"></td><td style="background-color: white; border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; top: 0px !important; white-space: nowrap;"></td><td style="background-color: white; border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; top: 0px !important; white-space: nowrap;"></td><td style="background-color: white; border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; top: 0px !important; white-space: nowrap;"></td></tr>
<tr h="23" style="border: 0px; cursor: pointer; height: 23px; margin: 0px; padding: 0px;" table="15"><td class="serialno-text" style="background-color: white; border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; text-align: center; top: 0px !important; white-space: nowrap;">15</td><td class="styleCenter" colspan="1" id="1_table15_cell_c0_r0" rowspan="1" style="background-color: white; border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; text-align: center; top: 0px !important; white-space: nowrap;">Aug 29</td><td class="dropDownList ddPolicy rightAnswer" colspan="1" id="1_table15_cell_c1_r0" rowspan="1" style="background-attachment: initial !important; background-clip: initial !important; background-color: white; background-image: initial !important; background-origin: initial !important; background-position: initial !important; background-repeat: initial !important; background-size: initial !important; border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; top: 0px !important; white-space: nowrap;">Cash<span aria-hidden="true" class="icon-Right small_rd_backg" role="presentation" style="-webkit-font-smoothing: antialiased; border: 0px; font-family: AccountingTool !important; font-variant-east-asian: normal; font-variant-numeric: normal; line-height: 1; margin: 0px; padding: 0px; position: absolute; right: 5px; speak: none; top: 11px; transform: translateY(-50%);"></span><span class="text-hide" style="border: 0px; margin: 0px; padding: 0px; position: absolute; text-indent: -99999px;">selected answer correct</span></td><td class="toggled groupResponse isN styleNumber rightAnswer" colspan="1" id="1_table15_cell_c2_r0" rowspan="1" style="background-attachment: initial !important; background-clip: initial !important; background-color: white; background-image: initial !important; background-origin: initial !important; background-position: initial !important; background-repeat: initial !important; background-size: initial !important; border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; text-align: right; top: 0px !important; white-space: nowrap;" togglehtmlindex="468">4,300<span aria-hidden="true" class="icon-Right small_rd_backg" role="presentation" style="-webkit-font-smoothing: antialiased; border: 0px; font-family: AccountingTool !important; font-variant-east-asian: normal; font-variant-numeric: normal; line-height: 1; margin: 0px; padding: 0px; position: absolute; right: 5px; speak: none; top: 11px; transform: translateY(-50%);"></span><span class="text-hide" style="border: 0px; margin: 0px; padding: 0px; position: absolute; text-align: left; text-indent: -99999px;">selected answer correct</span></td><td class="toggled groupResponse isN styleNumber" colspan="1" id="1_table15_cell_c3_r0" rowspan="1" style="background-color: white; border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; text-align: right; top: 0px !important; white-space: nowrap;" togglehtmlindex="468"><span class="text-hide" style="border: 0px; margin: 0px; padding: 0px; position: absolute; text-align: left; text-indent: -99999px;">not attempted</span></td></tr>
<tr h="23" style="border: 0px; cursor: pointer; height: 23px; margin: 0px; padding: 0px;" table="15"><td class="serialno-text" style="background-color: white; border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; text-align: center; text-indent: 100px; top: 0px !important; white-space: nowrap;"></td><td id="1_table15_cell_c0_r1" style="background-color: white; border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; top: 0px !important; white-space: nowrap;"></td><td class="dropDownList ddPolicy GJIndent rightAnswer" colspan="1" id="1_table15_cell_c1_r1" rowspan="1" style="background-attachment: initial !important; background-clip: initial !important; background-color: white; background-image: initial !important; background-origin: initial !important; background-position: initial !important; background-repeat: initial !important; background-size: initial !important; border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; text-indent: 15px; top: 0px !important; white-space: nowrap;">Accounts receivable - Tux<span aria-hidden="true" class="icon-Right small_rd_backg" role="presentation" style="-webkit-font-smoothing: antialiased; border: 0px; font-family: AccountingTool !important; font-variant-east-asian: normal; font-variant-numeric: normal; line-height: 1; margin: 0px; padding: 0px; position: absolute; right: 5px; speak: none; top: 11px; transform: translateY(-50%);"></span><span class="text-hide" style="border: 0px; margin: 0px; padding: 0px; position: absolute; text-indent: -99999px;">selected answer correct</span></td><td class="toggled groupResponse isN styleNumber" colspan="1" id="1_table15_cell_c2_r1" rowspan="1" style="background-color: white; border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; text-align: right; top: 0px !important; white-space: nowrap;" togglehtmlindex="469"><span class="text-hide" style="border: 0px; margin: 0px; padding: 0px; position: absolute; text-align: left; text-indent: -99999px;">not attempted</span></td><td class="toggled groupResponse isN styleNumber rightAnswer" colspan="1" id="1_table15_cell_c3_r1" rowspan="1" style="background-attachment: initial !important; background-clip: initial !important; background-color: white; background-image: initial !important; background-origin: initial !important; background-position: initial !important; background-repeat: initial !important; background-size: initial !important; border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; text-align: right; top: 0px !important; white-space: nowrap;" togglehtmlindex="469">4,300<span aria-hidden="true" class="icon-Right small_rd_backg" role="presentation" style="-webkit-font-smoothing: antialiased; border: 0px; font-family: AccountingTool !important; font-variant-east-asian: normal; font-variant-numeric: normal; line-height: 1; margin: 0px; padding: 0px; position: absolute; right: 5px; speak: none; top: 11px; transform: translateY(-50%);"></span><span class="text-hide" style="border: 0px; margin: 0px; padding: 0px; position: absolute; text-align: left; text-indent: -99999px;">selected answer correct</span></td></tr>
<tr class="second-row" h="23" style="border: 0px; height: 23px; margin: 0px; padding: 0px;"><td style="background-color: white; border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; top: 0px !important; white-space: nowrap;"></td><td style="background-color: white; border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; top: 0px !important; white-space: nowrap;"></td><td style="background-color: white; border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; top: 0px !important; white-space: nowrap;"></td><td style="background-color: white; border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; top: 0px !important; white-space: nowrap;"></td><td style="background-color: white; border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; top: 0px !important; white-space: nowrap;"></td></tr>
<tr h="23" style="border: 0px; cursor: pointer; height: 23px; margin: 0px; padding: 0px;" table="16"><td class="serialno-text" style="background-color: white; border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; text-align: center; top: 0px !important; white-space: nowrap;">16</td><td class="styleCenter" colspan="1" id="1_table16_cell_c0_r0" rowspan="1" style="background-color: white; border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; text-align: center; top: 0px !important; white-space: nowrap;">Aug 30</td><td class="dropDownList ddPolicy rightAnswer" colspan="1" id="1_table16_cell_c1_r0" rowspan="1" style="background-attachment: initial !important; background-clip: initial !important; background-color: white; background-image: initial !important; background-origin: initial !important; background-position: initial !important; background-repeat: initial !important; background-size: initial !important; border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; top: 0px !important; white-space: nowrap;">Accounts payable - Aron<span aria-hidden="true" class="icon-Right small_rd_backg" role="presentation" style="-webkit-font-smoothing: antialiased; border: 0px; font-family: AccountingTool !important; font-variant-east-asian: normal; font-variant-numeric: normal; line-height: 1; margin: 0px; padding: 0px; position: absolute; right: 5px; speak: none; top: 11px; transform: translateY(-50%);"></span><span class="text-hide" style="border: 0px; margin: 0px; padding: 0px; position: absolute; text-indent: -99999px;">selected answer correct</span></td><td class="toggled groupResponse isN styleNumber toggled groupResponse rightAnswer" colspan="1" id="1_table16_cell_c2_r0" rowspan="1" style="background-attachment: initial !important; background-clip: initial !important; background-color: white; background-image: initial !important; background-origin: initial !important; background-position: initial !important; background-repeat: initial !important; background-size: initial !important; border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; text-align: right; top: 0px !important; white-space: nowrap;" togglehtmlindex="520">7,300<span aria-hidden="true" class="icon-Right small_rd_backg" role="presentation" style="-webkit-font-smoothing: antialiased; border: 0px; font-family: AccountingTool !important; font-variant-east-asian: normal; font-variant-numeric: normal; line-height: 1; margin: 0px; padding: 0px; position: absolute; right: 5px; speak: none; top: 11px; transform: translateY(-50%);"></span><span class="text-hide" style="border: 0px; margin: 0px; padding: 0px; position: absolute; text-align: left; text-indent: -99999px;">selected answer correct</span></td><td class="toggled groupResponse isN toggled groupResponse styleNumber" colspan="1" id="1_table16_cell_c3_r0" rowspan="1" style="background-color: white; border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; text-align: right; top: 0px !important; white-space: nowrap;" togglehtmlindex="520"><span class="text-hide" style="border: 0px; margin: 0px; padding: 0px; position: absolute; text-align: left; text-indent: -99999px;">not attempted</span></td></tr>
<tr h="23" style="border: 0px; cursor: pointer; height: 23px; margin: 0px; padding: 0px;" table="16"><td class="serialno-text" style="background-color: white; border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; text-align: center; text-indent: 100px; top: 0px !important; white-space: nowrap;"></td><td id="1_table16_cell_c0_r1" style="background-color: white; border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; top: 0px !important; white-space: nowrap;"></td><td class="dropDownList ddPolicy GJIndent rightAnswer" colspan="1" id="1_table16_cell_c1_r1" rowspan="1" style="background-attachment: initial !important; background-clip: initial !important; background-color: white; background-image: initial !important; background-origin: initial !important; background-position: initial !important; background-repeat: initial !important; background-size: initial !important; border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; text-indent: 15px; top: 0px !important; white-space: nowrap;">Cash<span aria-hidden="true" class="icon-Right small_rd_backg" role="presentation" style="-webkit-font-smoothing: antialiased; border: 0px; font-family: AccountingTool !important; font-variant-east-asian: normal; font-variant-numeric: normal; line-height: 1; margin: 0px; padding: 0px; position: absolute; right: 5px; speak: none; top: 11px; transform: translateY(-50%);"></span><span class="text-hide" style="border: 0px; margin: 0px; padding: 0px; position: absolute; text-indent: -99999px;">selected answer correct</span></td><td class="toggled groupResponse isN styleNumber" colspan="1" id="1_table16_cell_c2_r1" rowspan="1" style="background-color: white; border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; text-align: right; top: 0px !important; white-space: nowrap;" togglehtmlindex="484"><span class="text-hide" style="border: 0px; margin: 0px; padding: 0px; position: absolute; text-align: left; text-indent: -99999px;">not attempted</span></td><td class="toggled groupResponse isN styleNumber rightAnswer" colspan="1" id="1_table16_cell_c3_r1" rowspan="1" style="background-attachment: initial !important; background-clip: initial !important; background-color: white; background-image: initial !important; background-origin: initial !important; background-position: initial !important; background-repeat: initial !important; background-size: initial !important; border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; text-align: right; top: 0px !important; white-space: nowrap;" togglehtmlindex="484">7,300<span aria-hidden="true" class="icon-Right small_rd_backg" role="presentation" style="-webkit-font-smoothing: antialiased; border: 0px; font-family: AccountingTool !important; font-variant-east-asian: normal; font-variant-numeric: normal; line-height: 1; margin: 0px; padding: 0px; position: absolute; right: 5px; speak: none; top: 11px; transform: translateY(-50%);"></span><span class="text-hide" style="border: 0px; margin: 0px; padding: 0px; position: absolute; text-align: left; text-indent: -99999px;">selected answer correct</span></td></tr>
</tbody></table>
</div>
</div>
<span style="background-color: #f3f3f3; color: #100000; font-family: "arial"; font-size: 30px;"><br /></span>
<div class="requirement_cntr" style="border: 0px; font-family: Verdana; margin: 15px 0px 0px; padding: 0px;">
<div class="requr_content_cntr" style="background-color: white; border-bottom-color: initial; border-bottom-style: initial; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: initial; border-right-style: initial; border-top-color: rgb(149, 149, 149); border-top-style: solid; border-width: 1px 0px 0px; margin: 2px 0px 0px; padding: 0px;">
<div class="requirement_content description clearfix" style="background: rgb(218, 237, 250); border: 0px; margin: 0px; padding: 10px;">
<div class="edit_inner_wrpr tab_reqr" style="border: 0px; height: auto; margin: 0px; overflow: hidden; padding: 0px; width: 831px;" tabindex="1">
<div class="description_wrpr" style="border: 0px; height: auto; margin: 0px; overflow: visible; padding: 0px;">
<div style="border: 0px; padding: 0px;">
<em style="border: 0px; margin: 0px; padding: 0px;"><strong style="border: 0px; margin: 0px; padding: 0px;"><span style="border: 0px; color: #333399; margin: 0px; padding: 0px;">Prepare a multiple-step income statement</span> </strong></em>through the calculation of gross profit.<strong style="border: 0px; margin: 0px; padding: 0px;"><br /></strong></div>
</div>
</div>
</div>
</div>
</div>
<span style="background-color: #f3f3f3; color: #100000; font-family: "arial"; font-size: 30px;"></span><br />
<div id="scrollPane" role="tabpanel" style="border: 0px; font-family: Verdana; font-stretch: inherit; font-variant-east-asian: inherit; font-variant-numeric: inherit; height: auto; line-height: inherit; margin: 6px 0px 0px; padding: 0px; position: relative;">
<div id="workspace" style="border: 0px; margin: 0px; padding: 0px;">
<div class="jSheetParent floatleft" id="jQuerySheet" style="border: 0px; clear: both; margin: 0px; padding: 0px !important; width: 588px;">
<div class="jSheetControls" id="jSheetControls_0" style="border: none !important; margin: 0px; padding: 0px !important; position: fixed; width: 855px; z-index: -1;">
<table border="0" cellpadding="0" cellspacing="0" style="border-spacing: 0px; border: none !important; font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px !important; position: fixed; width: 855px; z-index: -1;"><tbody style="border: 0px; margin: 0px; padding: 0px;">
<tr style="border: 0px; margin: 0px; padding: 0px;"></tr>
<tr style="border: 0px; margin: 0px; padding: 0px;"></tr>
</tbody></table>
</div>
<div class="jSheetUI" id="jSheetUI_0" style="border-color: inherit !important; border-image: initial; border-style: initial; border-width: 0px; margin: 0px; padding: 0px !important; position: relative; width: 604px;">
<table border="0" cellpadding="0" cellspacing="0" class="tableControl" id="tableControl_0_0" style="border-spacing: 0px; border: none !important; font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px;"><tbody style="border: 0px; margin: 0px; padding: 0px;">
<tr style="border: 0px; margin: 0px; padding: 0px;"><td class="barTop" style="border: 0px; margin: 0px; padding: 0px; width: 0px;"></td></tr>
<tr style="border: 0px; margin: 0px; padding: 0px;"><td class="barLeft" style="border: 0px; margin: 0px; padding: 0px; vertical-align: top;"></td><td class="sheetPane" style="border: 0px; margin: 0px; padding: 0px; vertical-align: top; width: 566px;"><div class="jSheetEditPane" id="jSheetEditPane_0_0" style="background-image: none !important; border: 0px; margin: 0px; padding: 0px !important; position: relative !important; width: 566px;">
<table border="1px" cellpadding="0" cellspacing="0" class="jSheet ui-widget-content table-scratch review" id="jSheet_0_0" style="background-attachment: initial; background-clip: initial; background-color: white; background-image: none !important; background-origin: initial; background-position: initial; background-repeat: initial; background-size: initial; border-color: rgb(119, 119, 119); border-image: initial; border-spacing: 0px !important; border-style: solid; border-width: 1px 0px 0px 1px !important; color: #222222; cursor: cell; empty-cells: show; font-family: Arial; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; height: auto !important; line-height: inherit; margin: 0px; overflow: visible; padding: 0px; position: relative !important; table-layout: fixed;" tabindex="1"><colgroup><col style="border: none !important; width: 305px;" width="305"></col><col style="border: none !important; width: 100px;" width="100"></col><col style="border: none !important; width: 100px;" width="100"></col></colgroup><tbody style="border-image: initial; border-style: initial; border-width: 0px; color: inherit !important; margin: 0px; padding: 0px;">
<tr h="23" style="background-color: transparent; border-image: initial; border-style: solid !important; border-width: 0px !important; color: inherit !important; height: 23px; margin: 0px; padding: 0px !important;"><td class="styleBold styleCenter td-readOnly checkedFcell" colspan="3" formula="=Schedule of Receivables!A1" id="0_table0_cell_c0_r0" merge="0_0" rowspan="1" style="background-color: #79ade5; border-color: inherit; border-image: initial; border-style: solid; border-width: 0px 1px 1px 0px; box-sizing: border-box; color: inherit; font-size: 1em; font-weight: bold; left: 0px !important; margin: 0px !important; min-width: 0px !important; padding: 0px 3px; position: relative; text-align: center; top: 0px !important; white-space: pre-wrap;">Lowe’s Company</td></tr>
<tr h="23" style="background-color: transparent; border-image: initial; border-style: solid !important; border-width: 0px !important; color: inherit !important; height: 23px; margin: 0px; padding: 0px !important;"><td class="styleBold styleCenter td-readOnly" colspan="3" id="0_table0_cell_c0_r1" merge="0_0" rowspan="1" style="background-color: #79ade5; border-color: inherit; border-image: initial; border-style: solid; border-width: 0px 1px 1px 0px; box-sizing: border-box; color: inherit; font-size: 1em; font-weight: bold; left: 0px !important; margin: 0px !important; min-width: 0px !important; padding: 0px 3px; position: relative; text-align: center; top: 0px !important; white-space: pre-wrap;">Income Statement</td></tr>
<tr h="23" style="background-color: transparent; border-image: initial; border-style: solid !important; border-width: 0px !important; color: inherit !important; height: 23px; margin: 0px; padding: 0px !important;"><td class="styleBold styleCenter td-readOnly" colspan="3" id="0_table0_cell_c0_r2" merge="0_0" rowspan="1" style="background-color: #79ade5; border-color: inherit; border-image: initial; border-style: solid; border-width: 0px 1px 1px 0px; box-sizing: border-box; color: inherit; font-size: 1em; font-weight: bold; left: 0px !important; margin: 0px !important; min-width: 0px !important; padding: 0px 3px; position: relative; text-align: center; top: 0px !important; white-space: pre-wrap;">For the Month Ended August 31, 2017</td></tr>
<tr h="23" style="background-color: transparent; border-image: initial; border-style: solid !important; border-width: 0px !important; color: inherit !important; height: 23px; margin: 0px; padding: 0px !important;"><td class="dropDownList ddPolicy td-readOnly rightAnswer" colspan="1" dropdownid="3" dropdowntype="keyValueDropDown" id="0_table0_cell_c0_r3" rowspan="1" style="background: rgb(247, 250, 246) !important; border-color: inherit; border-image: initial; border-style: solid; border-width: 0px 1px 1px 0px; box-sizing: border-box; color: inherit; font-size: 1em; left: 0px !important; margin: 0px !important; min-width: 0px !important; overflow: hidden; padding: 0px 3px; position: relative; top: 0px !important; white-space: pre-wrap;">Sales<span aria-hidden="true" class="icon-Right small_rd_backg" role="presentation" style="-webkit-font-smoothing: antialiased; border: 0px; font-family: AccountingTool !important; font-variant-east-asian: normal; font-variant-numeric: normal; line-height: 1; margin: 0px; padding: 0px; position: absolute; right: 5px; speak: none; top: 11px; transform: translateY(-50%);"></span><span class="text-hide" style="border: 0px; margin: 0px; padding: 0px; position: absolute; text-indent: -99999px;">selected answer correct</span></td><td class="td-readOnly" colspan="1" id="0_table0_cell_c1_r3" rowspan="1" style="border-color: inherit; border-image: initial; border-style: solid; border-width: 0px 1px 1px 0px; box-sizing: border-box; color: inherit; font-size: 1em; left: 0px !important; margin: 0px !important; min-width: 0px !important; padding: 0px 3px; position: relative; top: 0px !important; white-space: pre-wrap;"></td><td class="styleNumber Tback-icon td-readOnly checkedFcell" colspan="1" formula="=tbalance(a4)" id="0_table0_cell_c2_r3" rowspan="1" style="border-color: inherit; border-image: initial; border-style: solid; border-width: 0px 1px 1px 0px; box-sizing: border-box; color: inherit; font-size: 1em; left: 0px !important; margin: 0px !important; min-width: 0px !important; padding: 0px 3px; position: relative; text-align: right; top: 0px !important; white-space: pre-wrap;" tabindex="1"><span class="currencySymbol" style="border: 0px; float: left; margin: 0px 0px 0px -2px; padding: 0px;">$</span>10,000</td></tr>
<tr h="23" style="background-color: transparent; border-image: initial; border-style: solid !important; border-width: 0px !important; color: inherit !important; height: 23px; margin: 0px; padding: 0px !important;"><td class="dropDownList shuffled groupResponse ddPolicy td-readOnly rightAnswer" colspan="1" dropdownid="3" dropdowntype="keyValueDropDown" id="0_table0_cell_c0_r4" rowspan="1" shufflehtmlindex="1" style="background: rgb(247, 250, 246) !important; border-color: inherit; border-image: initial; border-style: solid; border-width: 0px 1px 1px 0px; box-sizing: border-box; color: inherit; font-size: 1em; left: 0px !important; margin: 0px !important; min-width: 0px !important; overflow: hidden; padding: 0px 3px; position: relative; text-indent: 15px; top: 0px !important; white-space: pre-wrap;">Sales returns and allowances<span aria-hidden="true" class="icon-Right small_rd_backg" role="presentation" style="-webkit-font-smoothing: antialiased; border: 0px; font-family: AccountingTool !important; font-variant-east-asian: normal; font-variant-numeric: normal; line-height: 1; margin: 0px; padding: 0px; position: absolute; right: 5px; speak: none; top: 11px; transform: translateY(-50%);"></span><span class="text-hide" style="border: 0px; margin: 0px; padding: 0px; position: absolute; text-indent: -99999px;">selected answer correct</span></td><td class="styleNumber shuffled groupResponse Tback-icon td-readOnly checkedFcell" colspan="1" formula="=tbalance(a5)" id="0_table0_cell_c1_r4" rowspan="1" shufflehtmlindex="1" style="border-color: inherit; border-image: initial; border-style: solid; border-width: 0px 1px 1px 0px; box-sizing: border-box; color: inherit; font-size: 1em; left: 0px !important; margin: 0px !important; min-width: 0px !important; padding: 0px 3px; position: relative; text-align: right; top: 0px !important; white-space: pre-wrap;" tabindex="1"><span aria-hidden="true" class="currencySymbol" role="presentation" style="border: 0px; float: left; margin: 0px 0px 0px -2px; padding: 0px;">$</span>1,100<span class="text-hide" style="border: 0px; margin: 0px; padding: 0px; position: absolute; text-align: left; text-indent: -99999px;">not attempted</span></td><td class="td-readOnly" colspan="1" id="0_table0_cell_c2_r4" rowspan="1" style="border-color: inherit; border-image: initial; border-style: solid; border-width: 0px 1px 1px 0px; box-sizing: border-box; color: inherit; font-size: 1em; left: 0px !important; margin: 0px !important; min-width: 0px !important; padding: 0px 3px; position: relative; top: 0px !important; white-space: pre-wrap;"></td></tr>
<tr h="23" style="background-color: transparent; border-image: initial; border-style: solid !important; border-width: 0px !important; color: inherit !important; height: 23px; margin: 0px; padding: 0px !important;"><td class="dropDownList shuffled groupResponse ddPolicy td-readOnly rightAnswer" colspan="1" dropdownid="3" dropdowntype="keyValueDropDown" id="0_table0_cell_c0_r5" rowspan="1" shufflehtmlindex="1" style="background: rgb(247, 250, 246) !important; border-color: inherit; border-image: initial; border-style: solid; border-width: 0px 1px 1px 0px; box-sizing: border-box; color: inherit; font-size: 1em; left: 0px !important; margin: 0px !important; min-width: 0px !important; overflow: hidden; padding: 0px 3px; position: relative; text-indent: 15px; top: 0px !important; white-space: pre-wrap;">Sales discounts<span aria-hidden="true" class="icon-Right small_rd_backg" role="presentation" style="-webkit-font-smoothing: antialiased; border: 0px; font-family: AccountingTool !important; font-variant-east-asian: normal; font-variant-numeric: normal; line-height: 1; margin: 0px; padding: 0px; position: absolute; right: 5px; speak: none; top: 11px; transform: translateY(-50%);"></span><span class="text-hide" style="border: 0px; margin: 0px; padding: 0px; position: absolute; text-indent: -99999px;">selected answer correct</span></td><td class="styleNumber shuffled groupResponse Tback-icon td-readOnly checkedFcell" colspan="1" formula="=tbalance(a6)" id="0_table0_cell_c1_r5" rowspan="1" shufflehtmlindex="1" style="border-bottom-color: rgb(0, 0, 0); border-image: initial; border-left-color: inherit; border-right-color: inherit; border-style: solid; border-top-color: inherit; border-width: 0px 1px 1px 0px; box-sizing: border-box; color: inherit; font-size: 1em; left: 0px !important; margin: 0px !important; min-width: 0px !important; padding: 0px 3px; position: relative; text-align: right; top: 0px !important; white-space: pre-wrap;" tabindex="1">92<span class="text-hide" style="border: 0px; margin: 0px; padding: 0px; position: absolute; text-align: left; text-indent: -99999px;">not attempted</span></td><td class="styleNumber green_border Tback-icon td-readOnly checkedFcell" colspan="1" formula="=-sum(b5:b6)" id="0_table0_cell_c2_r5" rowspan="1" style="border-bottom-color: rgb(0, 0, 0); border-image: initial; border-left-color: inherit; border-right-color: inherit; border-style: solid; border-top-color: inherit; border-width: 0px 1px 1px 0px; box-sizing: border-box; color: inherit; font-size: 1em; left: 0px !important; margin: 0px !important; min-width: 0px !important; padding: 0px 3px; position: relative; text-align: right; top: 0px !important; white-space: pre-wrap;">(1,192)</td></tr>
<tr h="23" style="background-color: transparent; border-image: initial; border-style: solid !important; border-width: 0px !important; color: inherit !important; height: 23px; margin: 0px; padding: 0px !important;"><td class="dropDownList td-readOnly rightAnswer" colspan="1" dropdownid="0" dropdowntype="dropDown" id="0_table0_cell_c0_r6" rowspan="1" style="background: rgb(247, 250, 246) !important; border-color: inherit; border-image: initial; border-style: solid; border-width: 0px 1px 1px 0px; box-sizing: border-box; color: inherit; font-size: 1em; left: 0px !important; margin: 0px !important; min-width: 0px !important; overflow: hidden; padding: 0px 3px; position: relative; top: 0px !important; white-space: pre-wrap;">Net sales<span aria-hidden="true" class="icon-Right small_rd_backg" role="presentation" style="-webkit-font-smoothing: antialiased; border: 0px; font-family: AccountingTool !important; font-variant-east-asian: normal; font-variant-numeric: normal; line-height: 1; margin: 0px; padding: 0px; position: absolute; right: 5px; speak: none; top: 11px; transform: translateY(-50%);"></span><span class="text-hide" style="border: 0px; margin: 0px; padding: 0px; position: absolute; text-indent: -99999px;">selected answer correct</span></td><td class="green_border td-readOnly" colspan="1" id="0_table0_cell_c1_r6" rowspan="1" style="border-color: inherit; border-image: initial; border-style: solid; border-width: 0px 1px 1px 0px; box-sizing: border-box; color: inherit; font-size: 1em; left: 0px !important; margin: 0px !important; min-width: 0px !important; padding: 0px 3px; position: relative; top: 0px !important; white-space: pre-wrap;"></td><td class="styleNumber green_border Tback-icon td-readOnly checkedFcell" colspan="1" formula="=sum(c4:c6)" id="0_table0_cell_c2_r6" rowspan="1" style="border-color: inherit; border-image: initial; border-style: solid; border-width: 0px 1px 1px 0px; box-sizing: border-box; color: inherit; font-size: 1em; left: 0px !important; margin: 0px !important; min-width: 0px !important; padding: 0px 3px; position: relative; text-align: right; top: 0px !important; white-space: pre-wrap;">8,808</td></tr>
<tr h="23" style="background-color: transparent; border-image: initial; border-style: solid !important; border-width: 0px !important; color: inherit !important; height: 23px; margin: 0px; padding: 0px !important;"><td class="dropDownList ddPolicy td-readOnly rightAnswer" colspan="1" dropdownid="3" dropdowntype="keyValueDropDown" id="0_table0_cell_c0_r7" rowspan="1" style="background: rgb(247, 250, 246) !important; border-color: inherit; border-image: initial; border-style: solid; border-width: 0px 1px 1px 0px; box-sizing: border-box; color: inherit; font-size: 1em; left: 0px !important; margin: 0px !important; min-width: 0px !important; overflow: hidden; padding: 0px 3px; position: relative; top: 0px !important; white-space: pre-wrap;">Cost of goods sold<span aria-hidden="true" class="icon-Right small_rd_backg" role="presentation" style="-webkit-font-smoothing: antialiased; border: 0px; font-family: AccountingTool !important; font-variant-east-asian: normal; font-variant-numeric: normal; line-height: 1; margin: 0px; padding: 0px; position: absolute; right: 5px; speak: none; top: 11px; transform: translateY(-50%);"></span><span class="text-hide" style="border: 0px; margin: 0px; padding: 0px; position: absolute; text-indent: -99999px;">selected answer correct</span></td><td class="green_border td-readOnly" colspan="1" id="0_table0_cell_c1_r7" rowspan="1" style="border-color: inherit; border-image: initial; border-style: solid; border-width: 0px 1px 1px 0px; box-sizing: border-box; color: inherit; font-size: 1em; left: 0px !important; margin: 0px !important; min-width: 0px !important; padding: 0px 3px; position: relative; top: 0px !important; white-space: pre-wrap;"></td><td class="styleNumber green_border Tback-icon td-readOnly checkedFcell" colspan="1" formula="=tbalance(a8)" id="0_table0_cell_c2_r7" rowspan="1" style="border-bottom-color: rgb(0, 0, 0); border-image: initial; border-left-color: inherit; border-right-color: inherit; border-style: solid; border-top-color: inherit; border-width: 0px 1px 1px 0px; box-sizing: border-box; color: inherit; font-size: 1em; left: 0px !important; margin: 0px !important; min-width: 0px !important; padding: 0px 3px; position: relative; text-align: right; top: 0px !important; white-space: pre-wrap;" tabindex="1">6,000</td></tr>
<tr h="23" style="background-color: transparent; border-image: initial; border-style: solid !important; border-width: 0px !important; color: inherit !important; height: 23px; margin: 0px; padding: 0px !important;"><td class="dropDownList td-readOnly rightAnswer" colspan="1" dropdownid="0" dropdowntype="dropDown" id="0_table0_cell_c0_r8" rowspan="1" style="background: rgb(247, 250, 246) !important; border-color: inherit; border-image: initial; border-style: solid; border-width: 0px 1px 1px 0px; box-sizing: border-box; color: inherit; font-size: 1em; left: 0px !important; margin: 0px !important; min-width: 0px !important; overflow: hidden; padding: 0px 3px; position: relative; top: 0px !important; white-space: pre-wrap;">Gross profit<span aria-hidden="true" class="icon-Right small_rd_backg" role="presentation" style="-webkit-font-smoothing: antialiased; border: 0px; font-family: AccountingTool !important; font-variant-east-asian: normal; font-variant-numeric: normal; line-height: 1; margin: 0px; padding: 0px; position: absolute; right: 5px; speak: none; top: 11px; transform: translateY(-50%);"></span><span class="text-hide" style="border: 0px; margin: 0px; padding: 0px; position: absolute; text-indent: -99999px;">selected answer correct</span></td><td class="green_border td-readOnly" colspan="1" id="0_table0_cell_c1_r8" rowspan="1" style="border-color: inherit; border-image: initial; border-style: solid; border-width: 0px 1px 1px 0px; box-sizing: border-box; color: inherit; font-size: 1em; left: 0px !important; margin: 0px !important; min-width: 0px !important; padding: 0px 3px; position: relative; top: 0px !important; white-space: pre-wrap;"></td><td class="styleNumber Tback-icon td-readOnly checkedFcell" colspan="1" formula="=if(c8=0,"",sum(c7,-c8))" id="0_table0_cell_c2_r8" rowspan="1" style="border-color: inherit; border-image: initial; border-style: solid; border-width: 0px 1px 1px 0px; box-sizing: border-box; color: inherit; font-size: 1em; left: 0px !important; margin: 0px !important; min-width: 0px !important; padding: 0px 3px; position: relative; text-align: right; top: 0px !important; white-space: pre-wrap;">2,808</td></tr>
<tr h="23" style="background-color: transparent; border-image: initial; border-style: solid !important; border-width: 0px !important; color: inherit !important; height: 23px; margin: 0px; padding: 0px !important;"><td class="td-readOnly" colspan="1" id="0_table0_cell_c0_r9" rowspan="1" style="border-color: inherit; border-image: initial; border-style: solid; border-width: 0px 1px 1px 0px; box-sizing: border-box; color: inherit; font-size: 1em; left: 0px !important; margin: 0px !important; min-width: 0px !important; padding: 0px 3px; position: relative; top: 0px !important; white-space: pre-wrap;">Operating expenses:</td><td class="td-readOnly" colspan="1" id="0_table0_cell_c1_r9" rowspan="1" style="border-color: inherit; border-image: initial; border-style: solid; border-width: 0px 1px 1px 0px; box-sizing: border-box; color: inherit; font-size: 1em; left: 0px !important; margin: 0px !important; min-width: 0px !important; padding: 0px 3px; position: relative; top: 0px !important; white-space: pre-wrap;"></td><td class="td-readOnly" colspan="1" id="0_table0_cell_c2_r9" rowspan="1" style="border-color: inherit; border-image: initial; border-style: solid; border-width: 0px 1px 1px 0px; box-sizing: border-box; color: inherit; font-size: 1em; left: 0px !important; margin: 0px !important; min-width: 0px !important; padding: 0px 3px; position: relative; top: 0px !important; white-space: pre-wrap;"></td></tr>
<tr h="23" style="background-color: transparent; border-image: initial; border-style: solid !important; border-width: 0px !important; color: inherit !important; height: 23px; margin: 0px; padding: 0px !important;"><td class="td-readOnly" colspan="1" formula="=if(c9=0,"","Delivery expense")" id="0_table0_cell_c0_r10" rowspan="1" style="border-color: inherit; border-image: initial; border-style: solid; border-width: 0px 1px 1px 0px; box-sizing: border-box; color: inherit; font-size: 1em; left: 0px !important; margin: 0px !important; min-width: 0px !important; padding: 0px 3px; position: relative; text-indent: 15px; top: 0px !important; white-space: pre-wrap;">Delivery expense</td><td class="td-readOnly" colspan="1" id="0_table0_cell_c1_r10" rowspan="1" style="border-color: inherit; border-image: initial; border-style: solid; border-width: 0px 1px 1px 0px; box-sizing: border-box; color: inherit; font-size: 1em; left: 0px !important; margin: 0px !important; min-width: 0px !important; padding: 0px 3px; position: relative; top: 0px !important; white-space: pre-wrap;"></td><td class="styleNumber Tback-icon td-readOnly checkedFcell" colspan="1" formula="=if(c8=0,"",tbalance(a11))" id="0_table0_cell_c2_r10" rowspan="1" style="border-bottom-color: rgb(0, 0, 0); border-image: initial; border-left-color: inherit; border-right-color: inherit; border-style: solid; border-top-color: inherit; border-width: 0px 1px 1px 0px; box-sizing: border-box; color: inherit; font-size: 1em; left: 0px !important; margin: 0px !important; min-width: 0px !important; padding: 0px 3px; position: relative; text-align: right; top: 0px !important; white-space: pre-wrap;" tabindex="1">125</td></tr>
<tr h="23" style="background-color: transparent; border-image: initial; border-style: solid !important; border-width: 0px !important; color: inherit !important; height: 23px; margin: 0px; padding: 0px !important;"><td class="td-readOnly" colspan="1" id="0_table0_cell_c0_r11" rowspan="1" scope="col" style="border-color: inherit; border-image: initial; border-style: solid; border-width: 0px 1px 1px 0px; box-sizing: border-box; color: inherit; font-size: 1em; left: 0px !important; margin: 0px !important; min-width: 0px !important; padding: 0px 3px; position: relative; top: 0px !important; white-space: pre-wrap;">Net income</td><td class="td-readOnly" colspan="1" id="0_table0_cell_c1_r11" rowspan="1" scope="col" style="border-color: inherit; border-image: initial; border-style: solid; border-width: 0px 1px 1px 0px; box-sizing: border-box; color: inherit; font-size: 1em; left: 0px !important; margin: 0px !important; min-width: 0px !important; padding: 0px 3px; position: relative; top: 0px !important; white-space: pre-wrap;"></td><td class="styleNumber Tback-icon td-readOnly checkedFcell" colspan="1" formula="=if(c11=0,"",sum(c9,-c11))" id="0_table0_cell_c2_r11" rowspan="1" scope="col" style="border-bottom-color: rgb(0, 0, 0); border-image: initial; border-left-color: inherit; border-right-color: inherit; border-style: solid solid double; border-top-color: inherit; border-width: 0px 1px 3px 0px; box-sizing: border-box; color: inherit; font-size: 1em; left: 0px !important; margin: 0px !important; min-width: 0px !important; padding: 0px 3px; position: relative; text-align: right; top: 0px !important; white-space: pre-wrap;"><span class="currencySymbol" style="border: 0px; float: left; margin: 0px 0px 0px -2px; padding: 0px;">$</span>2,683</td></tr>
</tbody></table>
</div>
</td></tr>
</tbody></table>
</div>
</div>
</div>
</div>
<span style="background-color: #f3f3f3; color: #100000; font-family: "arial"; font-size: 30px;"><br /></span>
<div class="requirement_cntr" style="border: 0px; font-family: Verdana; margin: 15px 0px 0px; padding: 0px;">
<div class="requr_content_cntr" style="background-color: white; border-bottom-color: initial; border-bottom-style: initial; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: initial; border-right-style: initial; border-top-color: rgb(149, 149, 149); border-top-style: solid; border-width: 1px 0px 0px; margin: 2px 0px 0px; padding: 0px;">
<div class="requirement_content description clearfix" style="background: rgb(218, 237, 250); border: 0px; margin: 0px; padding: 10px;">
<div class="edit_inner_wrpr tab_reqr" style="border: 0px; height: auto; margin: 0px; overflow: hidden; padding: 0px; width: 831px;" tabindex="1">
<div class="description_wrpr" style="border: 0px; height: auto; margin: 0px; overflow: visible; padding: 0px;">
<div style="border: 0px; padding: 0px;">
For each transaction, indicate the impact each item had on income and the dollar amount of the change in income, if any. <span style="border: 0px; color: #b11111; margin: 0px; padding: 0px;"><strong style="border: 0px; margin: 0px; padding: 0px;">Input decreases to net income as negative values.</strong></span> Upon completion, compare the amount of income with the amount reported on the partial income statement.</div>
</div>
</div>
</div>
</div>
</div>
<span style="background-color: #f3f3f3; color: #100000; font-family: "arial"; font-size: 30px;"></span><br />
<div id="scrollPane" role="tabpanel" style="border: 0px; font-family: Verdana; font-stretch: inherit; font-variant-east-asian: inherit; font-variant-numeric: inherit; height: auto; line-height: inherit; margin: 6px 0px 0px; padding: 0px; position: relative;">
<div id="workspace" style="border: 0px; margin: 0px; padding: 0px;">
<div class="jSheetParent floatleft" id="jQuerySheet" style="border: 0px; clear: both; margin: 0px; padding: 0px !important; width: 728px;">
<div class="jSheetControls" id="jSheetControls_0" style="border: none !important; margin: 0px; padding: 0px !important; position: fixed; width: 855px; z-index: -1;">
<table border="0" cellpadding="0" cellspacing="0" style="border-spacing: 0px; border: none !important; font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px !important; position: fixed; width: 855px; z-index: -1;"><tbody style="border: 0px; margin: 0px; padding: 0px;">
<tr style="border: 0px; margin: 0px; padding: 0px;"></tr>
<tr style="border: 0px; margin: 0px; padding: 0px;"></tr>
</tbody></table>
</div>
<div class="jSheetUI" id="jSheetUI_0" style="border-color: inherit !important; border-image: initial; border-style: initial; border-width: 0px; margin: 0px; padding: 0px !important; position: relative; width: 744px;">
<table border="0" cellpadding="0" cellspacing="0" class="tableControl" id="tableControl_0_0" style="border-spacing: 0px; border: none !important; font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px;"><tbody style="border: 0px; margin: 0px; padding: 0px;">
<tr style="border: 0px; margin: 0px; padding: 0px;"><td class="barTop" style="border: 0px; margin: 0px; padding: 0px; width: 0px;"></td></tr>
<tr style="border: 0px; margin: 0px; padding: 0px;"><td class="barLeft" style="border: 0px; margin: 0px; padding: 0px; vertical-align: top;"></td><td class="sheetPane" style="border: 0px; margin: 0px; padding: 0px; vertical-align: top; width: 706px;"><div class="jSheetEditPane" id="jSheetEditPane_0_0" style="background-image: none !important; border: 0px; margin: 0px; padding: 0px !important; position: relative !important; width: 706px;">
<table border="1px" cellpadding="0" cellspacing="0" class="jSheet ui-widget-content table-scratch review" id="jSheet_0_0" style="background-attachment: initial; background-clip: initial; background-color: white; background-image: none !important; background-origin: initial; background-position: initial; background-repeat: initial; background-size: initial; border-color: rgb(119, 119, 119); border-image: initial; border-spacing: 0px !important; border-style: solid; border-width: 1px 0px 0px 1px !important; color: #222222; cursor: cell; empty-cells: show; font-family: Arial; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; height: auto !important; line-height: inherit; margin: 0px; overflow: visible; padding: 0px; position: relative !important; table-layout: fixed;" tabindex="1"><colgroup><col style="border: none !important; width: 359px;" width="359"></col><col style="border: none !important; width: 186px;" width="186"></col><col style="border: none !important; width: 100px;" width="100"></col></colgroup><tbody style="border-image: initial; border-style: initial; border-width: 0px; color: inherit !important; margin: 0px; padding: 0px;">
<tr h="50" style="background-color: transparent; border-image: initial; border-style: solid !important; border-width: 0px !important; color: inherit !important; height: 50px; margin: 0px; padding: 0px !important;"><td class="td-readOnly" colspan="1" id="0_table0_cell_c0_r0" rowspan="1" style="background-color: #79ade5; border-color: inherit; border-image: initial; border-style: solid; border-width: 0px 1px 1px 0px; box-sizing: border-box; color: inherit; font-size: 1em; left: 0px !important; margin: 0px !important; min-width: 0px !important; padding: 0px 3px; position: relative; top: 0px !important; white-space: pre-wrap;"></td><td class="styleBold styleCenter td-readOnly" colspan="1" id="0_table0_cell_c1_r0" rowspan="1" style="background-color: #79ade5; border-color: inherit; border-image: initial; border-style: solid; border-width: 0px 1px 1px 0px; box-sizing: border-box; color: inherit; font-size: 1em; font-weight: bold; left: 0px !important; margin: 0px !important; min-width: 0px !important; padding: 0px 3px; position: relative; text-align: center; top: 0px !important; white-space: pre-wrap;">Impact on income</td><td class="styleBold styleCenter td-readOnly" colspan="1" id="0_table0_cell_c2_r0" rowspan="1" style="background-color: #79ade5; border-color: inherit; border-image: initial; border-style: solid; border-width: 0px 1px 1px 0px; box-sizing: border-box; color: inherit; font-size: 1em; font-weight: bold; left: 0px !important; margin: 0px !important; min-width: 0px !important; padding: 0px 3px; position: relative; text-align: center; top: 0px !important; white-space: pre-wrap;">Increase (decrease) to income</td></tr>
<tr h="50" style="background-color: transparent; border-image: initial; border-style: solid !important; border-width: 0px !important; color: inherit !important; height: 50px; margin: 0px; padding: 0px !important;"><td class="td-readOnly" colspan="1" id="0_table0_cell_c0_r1" rowspan="1" style="border-color: inherit; border-image: initial; border-style: solid; border-width: 0px 1px 1px 0px; box-sizing: border-box; color: inherit; font-size: 1em; left: 0px !important; margin: 0px !important; min-width: 0px !important; padding: 0px 3px; position: relative; top: 0px !important; white-space: pre-wrap;">Aug. 1) Purchased merchandise from Aron Company for $7,500 under credit terms of 1/10, n/30, FOB destination, invoice dated August 1.</td><td class="dropDownList td-readOnly rightAnswer" colspan="1" dropdownid="1" dropdowntype="keyValueDropDown" id="0_table0_cell_c1_r1" rowspan="1" style="background: rgb(247, 250, 246) !important; border-color: inherit; border-image: initial; border-style: solid; border-width: 0px 1px 1px 0px; box-sizing: border-box; color: inherit; font-size: 1em; left: 0px !important; margin: 0px !important; min-width: 0px !important; overflow: hidden; padding: 0px 3px; position: relative; top: 0px !important; white-space: pre-wrap;">No impact on income<span aria-hidden="true" class="icon-Right small_rd_backg" role="presentation" style="-webkit-font-smoothing: antialiased; border: 0px; font-family: AccountingTool !important; font-variant-east-asian: normal; font-variant-numeric: normal; line-height: 1; margin: 0px; padding: 0px; position: absolute; right: 5px; speak: none; top: 24.5px; transform: translateY(-50%);"></span><span class="text-hide" style="border: 0px; margin: 0px; padding: 0px; position: absolute; text-indent: -99999px;">selected answer correct</span></td><td class="styleNumber response td-readOnly rightAnswer" colspan="1" id="0_table0_cell_c2_r1" rowspan="1" style="background: rgb(247, 250, 246) !important; border-color: inherit; border-image: initial; border-style: solid; border-width: 0px 1px 1px 0px; box-sizing: border-box; color: inherit; font-size: 1em; left: 0px !important; margin: 0px !important; min-width: 0px !important; padding: 0px 3px; position: relative; text-align: right; top: 0px !important; white-space: pre-wrap;">0<span aria-hidden="true" class="icon-Right small_rd_backg" role="presentation" style="-webkit-font-smoothing: antialiased; border: 0px; font-family: AccountingTool !important; font-variant-east-asian: normal; font-variant-numeric: normal; line-height: 1; margin: 0px; padding: 0px; position: absolute; right: 5px; speak: none; top: 24.5px; transform: translateY(-50%);"></span><span class="text-hide" style="border: 0px; margin: 0px; padding: 0px; position: absolute; text-align: left; text-indent: -99999px;">selected answer correct</span></td></tr>
<tr h="50" style="background-color: transparent; border-image: initial; border-style: solid !important; border-width: 0px !important; color: inherit !important; height: 50px; margin: 0px; padding: 0px !important;"><td class="td-readOnly" colspan="1" id="0_table0_cell_c0_r2" rowspan="1" style="border-color: inherit; border-image: initial; border-style: solid; border-width: 0px 1px 1px 0px; box-sizing: border-box; color: inherit; font-size: 1em; left: 0px !important; margin: 0px !important; min-width: 0px !important; padding: 0px 3px; position: relative; top: 0px !important; white-space: pre-wrap;">Aug. 5) Sold merchandise to Baird Corp. for $5,200 under credit terms of 2/10, n/60, FOB destination, invoice dated August 5.</td><td class="dropDownList td-readOnly rightAnswer" colspan="1" dropdownid="1" dropdowntype="keyValueDropDown" id="0_table0_cell_c1_r2" rowspan="1" style="background: rgb(247, 250, 246) !important; border-color: inherit; border-image: initial; border-style: solid; border-width: 0px 1px 1px 0px; box-sizing: border-box; color: inherit; font-size: 1em; left: 0px !important; margin: 0px !important; min-width: 0px !important; overflow: hidden; padding: 0px 3px; position: relative; top: 0px !important; white-space: pre-wrap;">Increases net income<span aria-hidden="true" class="icon-Right small_rd_backg" role="presentation" style="-webkit-font-smoothing: antialiased; border: 0px; font-family: AccountingTool !important; font-variant-east-asian: normal; font-variant-numeric: normal; line-height: 1; margin: 0px; padding: 0px; position: absolute; right: 5px; speak: none; top: 24.5px; transform: translateY(-50%);"></span><span class="text-hide" style="border: 0px; margin: 0px; padding: 0px; position: absolute; text-indent: -99999px;">selected answer correct</span></td><td class="response styleNumber td-readOnly rightAnswer" colspan="1" id="0_table0_cell_c2_r2" rowspan="1" style="background: rgb(247, 250, 246) !important; border-color: inherit; border-image: initial; border-style: solid; border-width: 0px 1px 1px 0px; box-sizing: border-box; color: inherit; font-size: 1em; left: 0px !important; margin: 0px !important; min-width: 0px !important; padding: 0px 3px; position: relative; text-align: right; top: 0px !important; white-space: pre-wrap;"><span aria-hidden="true" class="currencySymbol" role="presentation" style="border: 0px; float: left; margin: 0px 0px 0px -2px; padding: 0px;">$</span>5,200<span aria-hidden="true" class="icon-Right small_rd_backg" role="presentation" style="-webkit-font-smoothing: antialiased; border: 0px; font-family: AccountingTool !important; font-variant-east-asian: normal; font-variant-numeric: normal; line-height: 1; margin: 0px; padding: 0px; position: absolute; right: 5px; speak: none; top: 24.5px; transform: translateY(-50%);"></span><span class="text-hide" style="border: 0px; margin: 0px; padding: 0px; position: absolute; text-align: left; text-indent: -99999px;">selected answer correct</span></td></tr>
<tr h="34" style="background-color: transparent; border-image: initial; border-style: solid !important; border-width: 0px !important; color: inherit !important; height: 34px; margin: 0px; padding: 0px !important;"><td class="td-readOnly" colspan="1" id="0_table0_cell_c0_r3" rowspan="1" style="border-color: inherit; border-image: initial; border-style: solid; border-width: 0px 1px 1px 0px; box-sizing: border-box; color: inherit; font-size: 1em; left: 0px !important; margin: 0px !important; min-width: 0px !important; padding: 0px 3px; position: relative; top: 0px !important; white-space: pre-wrap;">Aug. 5) The merchandise sold to Baird had cost $4,000.</td><td class="dropDownList td-readOnly rightAnswer" colspan="1" dropdownid="1" dropdowntype="keyValueDropDown" id="0_table0_cell_c1_r3" rowspan="1" style="background: rgb(247, 250, 246) !important; border-color: inherit; border-image: initial; border-style: solid; border-width: 0px 1px 1px 0px; box-sizing: border-box; color: inherit; font-size: 1em; left: 0px !important; margin: 0px !important; min-width: 0px !important; overflow: hidden; padding: 0px 3px; position: relative; top: 0px !important; white-space: pre-wrap;">Decreases net income<span aria-hidden="true" class="icon-Right small_rd_backg" role="presentation" style="-webkit-font-smoothing: antialiased; border: 0px; font-family: AccountingTool !important; font-variant-east-asian: normal; font-variant-numeric: normal; line-height: 1; margin: 0px; padding: 0px; position: absolute; right: 5px; speak: none; top: 16.5px; transform: translateY(-50%);"></span><span class="text-hide" style="border: 0px; margin: 0px; padding: 0px; position: absolute; text-indent: -99999px;">selected answer correct</span></td><td class="response styleNumber td-readOnly rightAnswer" colspan="1" id="0_table0_cell_c2_r3" rowspan="1" style="background: rgb(247, 250, 246) !important; border-color: inherit; border-image: initial; border-style: solid; border-width: 0px 1px 1px 0px; box-sizing: border-box; color: inherit; font-size: 1em; left: 0px !important; margin: 0px !important; min-width: 0px !important; padding: 0px 3px; position: relative; text-align: right; top: 0px !important; white-space: pre-wrap;">(4,000)<span aria-hidden="true" class="icon-Right small_rd_backg" role="presentation" style="-webkit-font-smoothing: antialiased; border: 0px; font-family: AccountingTool !important; font-variant-east-asian: normal; font-variant-numeric: normal; line-height: 1; margin: 0px; padding: 0px; position: absolute; right: 5px; speak: none; top: 16.5px; transform: translateY(-50%);"></span><span class="text-hide" style="border: 0px; margin: 0px; padding: 0px; position: absolute; text-align: left; text-indent: -99999px;">selected answer correct</span></td></tr>
<tr h="81" style="background-color: transparent; border-image: initial; border-style: solid !important; border-width: 0px !important; color: inherit !important; height: 81px; margin: 0px; padding: 0px !important;"><td class="td-readOnly" colspan="1" id="0_table0_cell_c0_r4" rowspan="1" style="border-color: inherit; border-image: initial; border-style: solid; border-width: 0px 1px 1px 0px; box-sizing: border-box; color: inherit; font-size: 1em; left: 0px !important; margin: 0px !important; min-width: 0px !important; padding: 0px 3px; position: relative; top: 0px !important; white-space: pre-wrap;">Aug. 8) Purchased merchandise from Waters Corporation for $5,400 under credit terms of 1/10, n/45, FOB shipping point, invoice dated August 8.</td><td class="dropDownList td-readOnly rightAnswer" colspan="1" dropdownid="1" dropdowntype="keyValueDropDown" id="0_table0_cell_c1_r4" rowspan="1" style="background: rgb(247, 250, 246) !important; border-color: inherit; border-image: initial; border-style: solid; border-width: 0px 1px 1px 0px; box-sizing: border-box; color: inherit; font-size: 1em; left: 0px !important; margin: 0px !important; min-width: 0px !important; overflow: hidden; padding: 0px 3px; position: relative; top: 0px !important; white-space: pre-wrap;">No impact on income<span aria-hidden="true" class="icon-Right small_rd_backg" role="presentation" style="-webkit-font-smoothing: antialiased; border: 0px; font-family: AccountingTool !important; font-variant-east-asian: normal; font-variant-numeric: normal; line-height: 1; margin: 0px; padding: 0px; position: absolute; right: 5px; speak: none; top: 40px; transform: translateY(-50%);"></span><span class="text-hide" style="border: 0px; margin: 0px; padding: 0px; position: absolute; text-indent: -99999px;">selected answer correct</span></td><td class="response styleNumber td-readOnly rightAnswer" colspan="1" id="0_table0_cell_c2_r4" rowspan="1" style="background: rgb(247, 250, 246) !important; border-color: inherit; border-image: initial; border-style: solid; border-width: 0px 1px 1px 0px; box-sizing: border-box; color: inherit; font-size: 1em; left: 0px !important; margin: 0px !important; min-width: 0px !important; padding: 0px 3px; position: relative; text-align: right; top: 0px !important; white-space: pre-wrap;">0<span aria-hidden="true" class="icon-Right small_rd_backg" role="presentation" style="-webkit-font-smoothing: antialiased; border: 0px; font-family: AccountingTool !important; font-variant-east-asian: normal; font-variant-numeric: normal; line-height: 1; margin: 0px; padding: 0px; position: absolute; right: 5px; speak: none; top: 40px; transform: translateY(-50%);"></span><span class="text-hide" style="border: 0px; margin: 0px; padding: 0px; position: absolute; text-align: left; text-indent: -99999px;">selected answer correct</span></td></tr>
<tr h="34" style="background-color: transparent; border-image: initial; border-style: solid !important; border-width: 0px !important; color: inherit !important; height: 34px; margin: 0px; padding: 0px !important;"><td class="td-readOnly" colspan="1" id="0_table0_cell_c0_r5" rowspan="1" style="border-color: inherit; border-image: initial; border-style: solid; border-width: 0px 1px 1px 0px; box-sizing: border-box; color: inherit; font-size: 1em; left: 0px !important; margin: 0px !important; min-width: 0px !important; padding: 0px 3px; position: relative; top: 0px !important; white-space: pre-wrap;">Aug. 9) Paid $125 cash for shipping charges related to the August 5 sale to Baird Corp.</td><td class="dropDownList td-readOnly rightAnswer" colspan="1" dropdownid="1" dropdowntype="keyValueDropDown" id="0_table0_cell_c1_r5" rowspan="1" style="background: rgb(247, 250, 246) !important; border-color: inherit; border-image: initial; border-style: solid; border-width: 0px 1px 1px 0px; box-sizing: border-box; color: inherit; font-size: 1em; left: 0px !important; margin: 0px !important; min-width: 0px !important; overflow: hidden; padding: 0px 3px; position: relative; top: 0px !important; white-space: pre-wrap;">Decreases net income<span aria-hidden="true" class="icon-Right small_rd_backg" role="presentation" style="-webkit-font-smoothing: antialiased; border: 0px; font-family: AccountingTool !important; font-variant-east-asian: normal; font-variant-numeric: normal; line-height: 1; margin: 0px; padding: 0px; position: absolute; right: 5px; speak: none; top: 16.5px; transform: translateY(-50%);"></span><span class="text-hide" style="border: 0px; margin: 0px; padding: 0px; position: absolute; text-indent: -99999px;">selected answer correct</span></td><td class="response styleRight styleNumber td-readOnly rightAnswer" colspan="1" id="0_table0_cell_c2_r5" rowspan="1" style="background: rgb(247, 250, 246) !important; border-color: inherit; border-image: initial; border-style: solid; border-width: 0px 1px 1px 0px; box-sizing: border-box; color: inherit; font-size: 1em; left: 0px !important; margin: 0px !important; min-width: 0px !important; padding: 0px 3px; position: relative; text-align: right; top: 0px !important; white-space: pre-wrap;">(125)<span aria-hidden="true" class="icon-Right small_rd_backg" role="presentation" style="-webkit-font-smoothing: antialiased; border: 0px; font-family: AccountingTool !important; font-variant-east-asian: normal; font-variant-numeric: normal; line-height: 1; margin: 0px; padding: 0px; position: absolute; right: 5px; speak: none; top: 16.5px; transform: translateY(-50%);"></span><span class="text-hide" style="border: 0px; margin: 0px; padding: 0px; position: absolute; text-align: left; text-indent: -99999px;">selected answer correct</span></td></tr>
<tr h="34" style="background-color: transparent; border-image: initial; border-style: solid !important; border-width: 0px !important; color: inherit !important; height: 34px; margin: 0px; padding: 0px !important;"><td class="td-readOnly" colspan="1" id="0_table0_cell_c0_r6" rowspan="1" style="border-color: inherit; border-image: initial; border-style: solid; border-width: 0px 1px 1px 0px; box-sizing: border-box; color: inherit; font-size: 1em; left: 0px !important; margin: 0px !important; min-width: 0px !important; padding: 0px 3px; position: relative; top: 0px !important; white-space: pre-wrap;">Aug. 10) Baird returned merchandise from the August 5 sale that had sold for $600.</td><td class="dropDownList td-readOnly rightAnswer" colspan="1" dropdownid="1" dropdowntype="keyValueDropDown" id="0_table0_cell_c1_r6" rowspan="1" style="background: rgb(247, 250, 246) !important; border-color: inherit; border-image: initial; border-style: solid; border-width: 0px 1px 1px 0px; box-sizing: border-box; color: inherit; font-size: 1em; left: 0px !important; margin: 0px !important; min-width: 0px !important; overflow: hidden; padding: 0px 3px; position: relative; top: 0px !important; white-space: pre-wrap;">Decreases net income<span aria-hidden="true" class="icon-Right small_rd_backg" role="presentation" style="-webkit-font-smoothing: antialiased; border: 0px; font-family: AccountingTool !important; font-variant-east-asian: normal; font-variant-numeric: normal; line-height: 1; margin: 0px; padding: 0px; position: absolute; right: 5px; speak: none; top: 16.5px; transform: translateY(-50%);"></span><span class="text-hide" style="border: 0px; margin: 0px; padding: 0px; position: absolute; text-indent: -99999px;">selected answer correct</span></td><td class="response styleRight styleNumber td-readOnly rightAnswer" colspan="1" id="0_table0_cell_c2_r6" rowspan="1" style="background: rgb(247, 250, 246) !important; border-color: inherit; border-image: initial; border-style: solid; border-width: 0px 1px 1px 0px; box-sizing: border-box; color: inherit; font-size: 1em; left: 0px !important; margin: 0px !important; min-width: 0px !important; padding: 0px 3px; position: relative; text-align: right; top: 0px !important; white-space: pre-wrap;">(600)<span aria-hidden="true" class="icon-Right small_rd_backg" role="presentation" style="-webkit-font-smoothing: antialiased; border: 0px; font-family: AccountingTool !important; font-variant-east-asian: normal; font-variant-numeric: normal; line-height: 1; margin: 0px; padding: 0px; position: absolute; right: 5px; speak: none; top: 16.5px; transform: translateY(-50%);"></span><span class="text-hide" style="border: 0px; margin: 0px; padding: 0px; position: absolute; text-align: left; text-indent: -99999px;">selected answer correct</span></td></tr>
<tr h="50" style="background-color: transparent; border-image: initial; border-style: solid !important; border-width: 0px !important; color: inherit !important; height: 50px; margin: 0px; padding: 0px !important;"><td class="td-readOnly" colspan="1" id="0_table0_cell_c0_r7" rowspan="1" style="border-color: inherit; border-image: initial; border-style: solid; border-width: 0px 1px 1px 0px; box-sizing: border-box; color: inherit; font-size: 1em; left: 0px !important; margin: 0px !important; min-width: 0px !important; padding: 0px 3px; position: relative; top: 0px !important; white-space: pre-wrap;">Aug. 10) The cost of the merchandise returned by Lowe’s was $400. The merchandise was restored to inventory.</td><td class="dropDownList td-readOnly rightAnswer" colspan="1" dropdownid="1" dropdowntype="keyValueDropDown" id="0_table0_cell_c1_r7" rowspan="1" style="background: rgb(247, 250, 246) !important; border-color: inherit; border-image: initial; border-style: solid; border-width: 0px 1px 1px 0px; box-sizing: border-box; color: inherit; font-size: 1em; left: 0px !important; margin: 0px !important; min-width: 0px !important; overflow: hidden; padding: 0px 3px; position: relative; top: 0px !important; white-space: pre-wrap;">Increases net income<span aria-hidden="true" class="icon-Right small_rd_backg" role="presentation" style="-webkit-font-smoothing: antialiased; border: 0px; font-family: AccountingTool !important; font-variant-east-asian: normal; font-variant-numeric: normal; line-height: 1; margin: 0px; padding: 0px; position: absolute; right: 5px; speak: none; top: 24.5px; transform: translateY(-50%);"></span><span class="text-hide" style="border: 0px; margin: 0px; padding: 0px; position: absolute; text-indent: -99999px;">selected answer correct</span></td><td class="response styleNumber td-readOnly rightAnswer" colspan="1" id="0_table0_cell_c2_r7" rowspan="1" style="background: rgb(247, 250, 246) !important; border-color: inherit; border-image: initial; border-style: solid; border-width: 0px 1px 1px 0px; box-sizing: border-box; color: inherit; font-size: 1em; left: 0px !important; margin: 0px !important; min-width: 0px !important; padding: 0px 3px; position: relative; text-align: right; top: 0px !important; white-space: pre-wrap;">400<span aria-hidden="true" class="icon-Right small_rd_backg" role="presentation" style="-webkit-font-smoothing: antialiased; border: 0px; font-family: AccountingTool !important; font-variant-east-asian: normal; font-variant-numeric: normal; line-height: 1; margin: 0px; padding: 0px; position: absolute; right: 5px; speak: none; top: 24.5px; transform: translateY(-50%);"></span><span class="text-hide" style="border: 0px; margin: 0px; padding: 0px; position: absolute; text-align: left; text-indent: -99999px;">selected answer correct</span></td></tr>
<tr h="65" style="background-color: transparent; border-image: initial; border-style: solid !important; border-width: 0px !important; color: inherit !important; height: 65px; margin: 0px; padding: 0px !important;"><td class="td-readOnly" colspan="1" id="0_table0_cell_c0_r8" rowspan="1" style="border-color: inherit; border-image: initial; border-style: solid; border-width: 0px 1px 1px 0px; box-sizing: border-box; color: inherit; font-size: 1em; left: 0px !important; margin: 0px !important; min-width: 0px !important; padding: 0px 3px; position: relative; top: 0px !important; white-space: pre-wrap;">Aug. 12) After negotiations with Waters Corporation concerning problems with the purchases on August 8, Lowe’s received a credit memorandum from Waters granting a price reduction of $400 off the $5,400 of goods purchased.</td><td class="dropDownList td-readOnly rightAnswer" colspan="1" dropdownid="1" dropdowntype="keyValueDropDown" id="0_table0_cell_c1_r8" rowspan="1" style="background: rgb(247, 250, 246) !important; border-color: inherit; border-image: initial; border-style: solid; border-width: 0px 1px 1px 0px; box-sizing: border-box; color: inherit; font-size: 1em; left: 0px !important; margin: 0px !important; min-width: 0px !important; overflow: hidden; padding: 0px 3px; position: relative; top: 0px !important; white-space: pre-wrap;">No impact on income<span aria-hidden="true" class="icon-Right small_rd_backg" role="presentation" style="-webkit-font-smoothing: antialiased; border: 0px; font-family: AccountingTool !important; font-variant-east-asian: normal; font-variant-numeric: normal; line-height: 1; margin: 0px; padding: 0px; position: absolute; right: 5px; speak: none; top: 37.5px; transform: translateY(-50%);"></span><span class="text-hide" style="border: 0px; margin: 0px; padding: 0px; position: absolute; text-indent: -99999px;">selected answer correct</span></td><td class="response styleNumber td-readOnly rightAnswer" colspan="1" id="0_table0_cell_c2_r8" rowspan="1" style="background: rgb(247, 250, 246) !important; border-color: inherit; border-image: initial; border-style: solid; border-width: 0px 1px 1px 0px; box-sizing: border-box; color: inherit; font-size: 1em; left: 0px !important; margin: 0px !important; min-width: 0px !important; padding: 0px 3px; position: relative; text-align: right; top: 0px !important; white-space: pre-wrap;">0<span aria-hidden="true" class="icon-Right small_rd_backg" role="presentation" style="-webkit-font-smoothing: antialiased; border: 0px; font-family: AccountingTool !important; font-variant-east-asian: normal; font-variant-numeric: normal; line-height: 1; margin: 0px; padding: 0px; position: absolute; right: 5px; speak: none; top: 37.5px; transform: translateY(-50%);"></span><span class="text-hide" style="border: 0px; margin: 0px; padding: 0px; position: absolute; text-align: left; text-indent: -99999px;">selected answer correct</span></td></tr>
<tr h="49" style="background-color: transparent; border-image: initial; border-style: solid !important; border-width: 0px !important; color: inherit !important; height: 49px; margin: 0px; padding: 0px !important;"><td class="td-readOnly" colspan="1" id="0_table0_cell_c0_r9" rowspan="1" style="border-color: inherit; border-image: initial; border-style: solid; border-width: 0px 1px 1px 0px; box-sizing: border-box; color: inherit; font-size: 1em; left: 0px !important; margin: 0px !important; min-width: 0px !important; padding: 0px 3px; position: relative; top: 0px !important; white-space: pre-wrap;">Aug. 14) At Aron’s request, Lowe’s paid $200 cash for freight charges on the August 1 purchase, reducing the amount owed to Aron.</td><td class="dropDownList td-readOnly rightAnswer" colspan="1" dropdownid="1" dropdowntype="keyValueDropDown" id="0_table0_cell_c1_r9" rowspan="1" style="background: rgb(247, 250, 246) !important; border-color: inherit; border-image: initial; border-style: solid; border-width: 0px 1px 1px 0px; box-sizing: border-box; color: inherit; font-size: 1em; left: 0px !important; margin: 0px !important; min-width: 0px !important; overflow: hidden; padding: 0px 3px; position: relative; top: 0px !important; white-space: pre-wrap;">No impact on income<span aria-hidden="true" class="icon-Right small_rd_backg" role="presentation" style="-webkit-font-smoothing: antialiased; border: 0px; font-family: AccountingTool !important; font-variant-east-asian: normal; font-variant-numeric: normal; line-height: 1; margin: 0px; padding: 0px; position: absolute; right: 5px; speak: none; top: 24px; transform: translateY(-50%);"></span><span class="text-hide" style="border: 0px; margin: 0px; padding: 0px; position: absolute; text-indent: -99999px;">selected answer correct</span></td><td class="response styleRight styleNumber td-readOnly rightAnswer" colspan="1" id="0_table0_cell_c2_r9" rowspan="1" style="background: rgb(247, 250, 246) !important; border-color: inherit; border-image: initial; border-style: solid; border-width: 0px 1px 1px 0px; box-sizing: border-box; color: inherit; font-size: 1em; left: 0px !important; margin: 0px !important; min-width: 0px !important; padding: 0px 3px; position: relative; text-align: right; top: 0px !important; white-space: pre-wrap;">0<span aria-hidden="true" class="icon-Right small_rd_backg" role="presentation" style="-webkit-font-smoothing: antialiased; border: 0px; font-family: AccountingTool !important; font-variant-east-asian: normal; font-variant-numeric: normal; line-height: 1; margin: 0px; padding: 0px; position: absolute; right: 5px; speak: none; top: 24px; transform: translateY(-50%);"></span><span class="text-hide" style="border: 0px; margin: 0px; padding: 0px; position: absolute; text-align: left; text-indent: -99999px;">selected answer correct</span></td></tr>
<tr h="65" style="background-color: transparent; border-image: initial; border-style: solid !important; border-width: 0px !important; color: inherit !important; height: 65px; margin: 0px; padding: 0px !important;"><td class="td-readOnly" colspan="1" id="0_table0_cell_c0_r10" rowspan="1" style="border-color: inherit; border-image: initial; border-style: solid; border-width: 0px 1px 1px 0px; box-sizing: border-box; color: inherit; font-size: 1em; left: 0px !important; margin: 0px !important; min-width: 0px !important; padding: 0px 3px; position: relative; top: 0px !important; white-space: pre-wrap;">Aug. 15) Received balance due from Baird Corp. for the August 5 sale less the return on August 10.</td><td class="dropDownList td-readOnly rightAnswer" colspan="1" dropdownid="1" dropdowntype="keyValueDropDown" id="0_table0_cell_c1_r10" rowspan="1" style="background: rgb(247, 250, 246) !important; border-color: inherit; border-image: initial; border-style: solid; border-width: 0px 1px 1px 0px; box-sizing: border-box; color: inherit; font-size: 1em; left: 0px !important; margin: 0px !important; min-width: 0px !important; overflow: hidden; padding: 0px 3px; position: relative; top: 0px !important; white-space: pre-wrap;">Decreases net income<span aria-hidden="true" class="icon-Right small_rd_backg" role="presentation" style="-webkit-font-smoothing: antialiased; border: 0px; font-family: AccountingTool !important; font-variant-east-asian: normal; font-variant-numeric: normal; line-height: 1; margin: 0px; padding: 0px; position: absolute; right: 5px; speak: none; top: 32px; transform: translateY(-50%);"></span><span class="text-hide" style="border: 0px; margin: 0px; padding: 0px; position: absolute; text-indent: -99999px;">selected answer correct</span></td><td class="response styleNumber td-readOnly rightAnswer" colspan="1" id="0_table0_cell_c2_r10" rowspan="1" style="background: rgb(247, 250, 246) !important; border-color: inherit; border-image: initial; border-style: solid; border-width: 0px 1px 1px 0px; box-sizing: border-box; color: inherit; font-size: 1em; left: 0px !important; margin: 0px !important; min-width: 0px !important; padding: 0px 3px; position: relative; text-align: right; top: 0px !important; white-space: pre-wrap;">(92)<span aria-hidden="true" class="icon-Right small_rd_backg" role="presentation" style="-webkit-font-smoothing: antialiased; border: 0px; font-family: AccountingTool !important; font-variant-east-asian: normal; font-variant-numeric: normal; line-height: 1; margin: 0px; padding: 0px; position: absolute; right: 5px; speak: none; top: 32px; transform: translateY(-50%);"></span><span class="text-hide" style="border: 0px; margin: 0px; padding: 0px; position: absolute; text-align: left; text-indent: -99999px;">selected answer correct</span></td></tr>
<tr h="50" style="background-color: transparent; border-image: initial; border-style: solid !important; border-width: 0px !important; color: inherit !important; height: 50px; margin: 0px; padding: 0px !important;"><td class="td-readOnly" colspan="1" id="0_table0_cell_c0_r11" rowspan="1" style="border-color: inherit; border-image: initial; border-style: solid; border-width: 0px 1px 1px 0px; box-sizing: border-box; color: inherit; font-size: 1em; left: 0px !important; margin: 0px !important; min-width: 0px !important; padding: 0px 3px; position: relative; top: 0px !important; white-space: pre-wrap;">Aug. 18) Paid the amount due Waters Corporation for the August 8 purchase less the price allowance from August 12.</td><td class="dropDownList td-readOnly rightAnswer" colspan="1" dropdownid="1" dropdowntype="keyValueDropDown" id="0_table0_cell_c1_r11" rowspan="1" style="background: rgb(247, 250, 246) !important; border-color: inherit; border-image: initial; border-style: solid; border-width: 0px 1px 1px 0px; box-sizing: border-box; color: inherit; font-size: 1em; left: 0px !important; margin: 0px !important; min-width: 0px !important; overflow: hidden; padding: 0px 3px; position: relative; top: 0px !important; white-space: pre-wrap;">No impact on income<span aria-hidden="true" class="icon-Right small_rd_backg" role="presentation" style="-webkit-font-smoothing: antialiased; border: 0px; font-family: AccountingTool !important; font-variant-east-asian: normal; font-variant-numeric: normal; line-height: 1; margin: 0px; padding: 0px; position: absolute; right: 5px; speak: none; top: 24.5px; transform: translateY(-50%);"></span><span class="text-hide" style="border: 0px; margin: 0px; padding: 0px; position: absolute; text-indent: -99999px;">selected answer correct</span></td><td class="response styleRight styleNumber td-readOnly rightAnswer" colspan="1" id="0_table0_cell_c2_r11" rowspan="1" style="background: rgb(247, 250, 246) !important; border-color: inherit; border-image: initial; border-style: solid; border-width: 0px 1px 1px 0px; box-sizing: border-box; color: inherit; font-size: 1em; left: 0px !important; margin: 0px !important; min-width: 0px !important; padding: 0px 3px; position: relative; text-align: right; top: 0px !important; white-space: pre-wrap;">0<span aria-hidden="true" class="icon-Right small_rd_backg" role="presentation" style="-webkit-font-smoothing: antialiased; border: 0px; font-family: AccountingTool !important; font-variant-east-asian: normal; font-variant-numeric: normal; line-height: 1; margin: 0px; padding: 0px; position: absolute; right: 5px; speak: none; top: 24.5px; transform: translateY(-50%);"></span><span class="text-hide" style="border: 0px; margin: 0px; padding: 0px; position: absolute; text-align: left; text-indent: -99999px;">selected answer correct</span></td></tr>
<tr h="49" style="background-color: transparent; border-image: initial; border-style: solid !important; border-width: 0px !important; color: inherit !important; height: 49px; margin: 0px; padding: 0px !important;"><td class="td-readOnly" colspan="1" id="0_table0_cell_c0_r12" rowspan="1" style="border-color: inherit; border-image: initial; border-style: solid; border-width: 0px 1px 1px 0px; box-sizing: border-box; color: inherit; font-size: 1em; left: 0px !important; margin: 0px !important; min-width: 0px !important; padding: 0px 3px; position: relative; top: 0px !important; white-space: pre-wrap;">Aug. 19) Sold merchandise to Tux Co. for $4,800 under credit terms of n/10, FOB shipping point, invoice dated August 19.</td><td class="dropDownList td-readOnly rightAnswer" colspan="1" dropdownid="1" dropdowntype="keyValueDropDown" id="0_table0_cell_c1_r12" rowspan="1" style="background: rgb(247, 250, 246) !important; border-color: inherit; border-image: initial; border-style: solid; border-width: 0px 1px 1px 0px; box-sizing: border-box; color: inherit; font-size: 1em; left: 0px !important; margin: 0px !important; min-width: 0px !important; overflow: hidden; padding: 0px 3px; position: relative; top: 0px !important; white-space: pre-wrap;">Increases net income<span aria-hidden="true" class="icon-Right small_rd_backg" role="presentation" style="-webkit-font-smoothing: antialiased; border: 0px; font-family: AccountingTool !important; font-variant-east-asian: normal; font-variant-numeric: normal; line-height: 1; margin: 0px; padding: 0px; position: absolute; right: 5px; speak: none; top: 24px; transform: translateY(-50%);"></span><span class="text-hide" style="border: 0px; margin: 0px; padding: 0px; position: absolute; text-indent: -99999px;">selected answer correct</span></td><td class="response styleRight styleNumber td-readOnly rightAnswer" colspan="1" id="0_table0_cell_c2_r12" rowspan="1" style="background: rgb(247, 250, 246) !important; border-color: inherit; border-image: initial; border-style: solid; border-width: 0px 1px 1px 0px; box-sizing: border-box; color: inherit; font-size: 1em; left: 0px !important; margin: 0px !important; min-width: 0px !important; padding: 0px 3px; position: relative; text-align: right; top: 0px !important; white-space: pre-wrap;">4,800<span aria-hidden="true" class="icon-Right small_rd_backg" role="presentation" style="-webkit-font-smoothing: antialiased; border: 0px; font-family: AccountingTool !important; font-variant-east-asian: normal; font-variant-numeric: normal; line-height: 1; margin: 0px; padding: 0px; position: absolute; right: 5px; speak: none; top: 24px; transform: translateY(-50%);"></span><span class="text-hide" style="border: 0px; margin: 0px; padding: 0px; position: absolute; text-align: left; text-indent: -99999px;">selected answer correct</span></td></tr>
<tr h="34" style="background-color: transparent; border-image: initial; border-style: solid !important; border-width: 0px !important; color: inherit !important; height: 34px; margin: 0px; padding: 0px !important;"><td class="td-readOnly" colspan="1" id="0_table0_cell_c0_r13" rowspan="1" style="border-color: inherit; border-image: initial; border-style: solid; border-width: 0px 1px 1px 0px; box-sizing: border-box; color: inherit; font-size: 1em; left: 0px !important; margin: 0px !important; min-width: 0px !important; padding: 0px 3px; position: relative; top: 0px !important; white-space: pre-wrap;">Aug. 19) The cost of the merchandise sold merchandise to Tux was $2,400.</td><td class="dropDownList td-readOnly rightAnswer" colspan="1" dropdownid="1" dropdowntype="keyValueDropDown" id="0_table0_cell_c1_r13" rowspan="1" style="background: rgb(247, 250, 246) !important; border-color: inherit; border-image: initial; border-style: solid; border-width: 0px 1px 1px 0px; box-sizing: border-box; color: inherit; font-size: 1em; left: 0px !important; margin: 0px !important; min-width: 0px !important; overflow: hidden; padding: 0px 3px; position: relative; top: 0px !important; white-space: pre-wrap;">Decreases net income<span aria-hidden="true" class="icon-Right small_rd_backg" role="presentation" style="-webkit-font-smoothing: antialiased; border: 0px; font-family: AccountingTool !important; font-variant-east-asian: normal; font-variant-numeric: normal; line-height: 1; margin: 0px; padding: 0px; position: absolute; right: 5px; speak: none; top: 16.5px; transform: translateY(-50%);"></span><span class="text-hide" style="border: 0px; margin: 0px; padding: 0px; position: absolute; text-indent: -99999px;">selected answer correct</span></td><td class="response styleRight styleNumber td-readOnly rightAnswer" colspan="1" id="0_table0_cell_c2_r13" rowspan="1" style="background: rgb(247, 250, 246) !important; border-color: inherit; border-image: initial; border-style: solid; border-width: 0px 1px 1px 0px; box-sizing: border-box; color: inherit; font-size: 1em; left: 0px !important; margin: 0px !important; min-width: 0px !important; padding: 0px 3px; position: relative; text-align: right; top: 0px !important; white-space: pre-wrap;">(2,400)<span aria-hidden="true" class="icon-Right small_rd_backg" role="presentation" style="-webkit-font-smoothing: antialiased; border: 0px; font-family: AccountingTool !important; font-variant-east-asian: normal; font-variant-numeric: normal; line-height: 1; margin: 0px; padding: 0px; position: absolute; right: 5px; speak: none; top: 16.5px; transform: translateY(-50%);"></span><span class="text-hide" style="border: 0px; margin: 0px; padding: 0px; position: absolute; text-align: left; text-indent: -99999px;">selected answer correct</span></td></tr>
<tr h="65" style="background-color: transparent; border-image: initial; border-style: solid !important; border-width: 0px !important; color: inherit !important; height: 65px; margin: 0px; padding: 0px !important;"><td class="td-readOnly" colspan="1" id="0_table0_cell_c0_r14" rowspan="1" style="border-color: inherit; border-image: initial; border-style: solid; border-width: 0px 1px 1px 0px; box-sizing: border-box; color: inherit; font-size: 1em; left: 0px !important; margin: 0px !important; min-width: 0px !important; padding: 0px 3px; position: relative; top: 0px !important; white-space: pre-wrap;">Aug. 22) Tux requested a price reduction on the August 19 sale because the merchandise did not meet specifications. Lowe’s sent Tux a $500 credit memorandum toward the $4,800 invoice to resolve the issue.</td><td class="dropDownList td-readOnly rightAnswer" colspan="1" dropdownid="1" dropdowntype="keyValueDropDown" id="0_table0_cell_c1_r14" rowspan="1" style="background: rgb(247, 250, 246) !important; border-color: inherit; border-image: initial; border-style: solid; border-width: 0px 1px 1px 0px; box-sizing: border-box; color: inherit; font-size: 1em; left: 0px !important; margin: 0px !important; min-width: 0px !important; overflow: hidden; padding: 0px 3px; position: relative; top: 0px !important; white-space: pre-wrap;">Decreases net income<span aria-hidden="true" class="icon-Right small_rd_backg" role="presentation" style="-webkit-font-smoothing: antialiased; border: 0px; font-family: AccountingTool !important; font-variant-east-asian: normal; font-variant-numeric: normal; line-height: 1; margin: 0px; padding: 0px; position: absolute; right: 5px; speak: none; top: 37.5px; transform: translateY(-50%);"></span><span class="text-hide" style="border: 0px; margin: 0px; padding: 0px; position: absolute; text-indent: -99999px;">selected answer correct</span></td><td class="response styleNumber td-readOnly rightAnswer" colspan="1" id="0_table0_cell_c2_r14" rowspan="1" style="background: rgb(247, 250, 246) !important; border-color: inherit; border-image: initial; border-style: solid; border-width: 0px 1px 1px 0px; box-sizing: border-box; color: inherit; font-size: 1em; left: 0px !important; margin: 0px !important; min-width: 0px !important; padding: 0px 3px; position: relative; text-align: right; top: 0px !important; white-space: pre-wrap;">(500)<span aria-hidden="true" class="icon-Right small_rd_backg" role="presentation" style="-webkit-font-smoothing: antialiased; border: 0px; font-family: AccountingTool !important; font-variant-east-asian: normal; font-variant-numeric: normal; line-height: 1; margin: 0px; padding: 0px; position: absolute; right: 5px; speak: none; top: 37.5px; transform: translateY(-50%);"></span><span class="text-hide" style="border: 0px; margin: 0px; padding: 0px; position: absolute; text-align: left; text-indent: -99999px;">selected answer correct</span></td></tr>
<tr h="49" style="background-color: transparent; border-image: initial; border-style: solid !important; border-width: 0px !important; color: inherit !important; height: 49px; margin: 0px; padding: 0px !important;"><td class="td-readOnly" colspan="1" id="0_table0_cell_c0_r15" rowspan="1" style="border-color: inherit; border-image: initial; border-style: solid; border-width: 0px 1px 1px 0px; box-sizing: border-box; color: inherit; font-size: 1em; left: 0px !important; margin: 0px !important; min-width: 0px !important; padding: 0px 3px; position: relative; top: 0px !important; white-space: pre-wrap;">Aug. 29) Received Tux’s cash payment for the amount due from the August 19 sale less the price allowance from August 22.</td><td class="dropDownList td-readOnly rightAnswer" colspan="1" dropdownid="1" dropdowntype="keyValueDropDown" id="0_table0_cell_c1_r15" rowspan="1" style="background: rgb(247, 250, 246) !important; border-color: inherit; border-image: initial; border-style: solid; border-width: 0px 1px 1px 0px; box-sizing: border-box; color: inherit; font-size: 1em; left: 0px !important; margin: 0px !important; min-width: 0px !important; overflow: hidden; padding: 0px 3px; position: relative; top: 0px !important; white-space: pre-wrap;">No impact on income<span aria-hidden="true" class="icon-Right small_rd_backg" role="presentation" style="-webkit-font-smoothing: antialiased; border: 0px; font-family: AccountingTool !important; font-variant-east-asian: normal; font-variant-numeric: normal; line-height: 1; margin: 0px; padding: 0px; position: absolute; right: 5px; speak: none; top: 24px; transform: translateY(-50%);"></span><span class="text-hide" style="border: 0px; margin: 0px; padding: 0px; position: absolute; text-indent: -99999px;">selected answer correct</span></td><td class="response styleRight styleNumber td-readOnly rightAnswer" colspan="1" id="0_table0_cell_c2_r15" rowspan="1" style="background: rgb(247, 250, 246) !important; border-color: inherit; border-image: initial; border-style: solid; border-width: 0px 1px 1px 0px; box-sizing: border-box; color: inherit; font-size: 1em; left: 0px !important; margin: 0px !important; min-width: 0px !important; padding: 0px 3px; position: relative; text-align: right; top: 0px !important; white-space: pre-wrap;">0<span aria-hidden="true" class="icon-Right small_rd_backg" role="presentation" style="-webkit-font-smoothing: antialiased; border: 0px; font-family: AccountingTool !important; font-variant-east-asian: normal; font-variant-numeric: normal; line-height: 1; margin: 0px; padding: 0px; position: absolute; right: 5px; speak: none; top: 24px; transform: translateY(-50%);"></span><span class="text-hide" style="border: 0px; margin: 0px; padding: 0px; position: absolute; text-align: left; text-indent: -99999px;">selected answer correct</span></td></tr>
<tr h="34" style="background-color: transparent; border-image: initial; border-style: solid !important; border-width: 0px !important; color: inherit !important; height: 34px; margin: 0px; padding: 0px !important;"><td class="td-readOnly" colspan="1" id="0_table0_cell_c0_r16" rowspan="1" style="border-color: inherit; border-image: initial; border-style: solid; border-width: 0px 1px 1px 0px; box-sizing: border-box; color: inherit; font-size: 1em; left: 0px !important; margin: 0px !important; min-width: 0px !important; padding: 0px 3px; position: relative; top: 0px !important; white-space: pre-wrap;">Aug. 30) Paid Aron Company the amount due from the August 1 purchase.</td><td class="dropDownList td-readOnly rightAnswer" colspan="1" dropdownid="1" dropdowntype="keyValueDropDown" id="0_table0_cell_c1_r16" rowspan="1" style="background: rgb(247, 250, 246) !important; border-color: inherit; border-image: initial; border-style: solid; border-width: 0px 1px 1px 0px; box-sizing: border-box; color: inherit; font-size: 1em; left: 0px !important; margin: 0px !important; min-width: 0px !important; overflow: hidden; padding: 0px 3px; position: relative; top: 0px !important; white-space: pre-wrap;">No impact on income<span aria-hidden="true" class="icon-Right small_rd_backg" role="presentation" style="-webkit-font-smoothing: antialiased; border: 0px; font-family: AccountingTool !important; font-variant-east-asian: normal; font-variant-numeric: normal; line-height: 1; margin: 0px; padding: 0px; position: absolute; right: 5px; speak: none; top: 16.5px; transform: translateY(-50%);"></span><span class="text-hide" style="border: 0px; margin: 0px; padding: 0px; position: absolute; text-indent: -99999px;">selected answer correct</span></td><td class="response styleRight styleNumber td-readOnly rightAnswer" colspan="1" id="0_table0_cell_c2_r16" rowspan="1" style="background: rgb(247, 250, 246) !important; border-bottom-color: rgb(0, 0, 0); border-image: initial; border-left-color: inherit; border-right-color: inherit; border-style: solid; border-top-color: inherit; border-width: 0px 1px 1px 0px; box-sizing: border-box; color: inherit; font-size: 1em; left: 0px !important; margin: 0px !important; min-width: 0px !important; padding: 0px 3px; position: relative; text-align: right; top: 0px !important; white-space: pre-wrap;">0<span aria-hidden="true" class="icon-Right small_rd_backg" role="presentation" style="-webkit-font-smoothing: antialiased; border: 0px; font-family: AccountingTool !important; font-variant-east-asian: normal; font-variant-numeric: normal; line-height: 1; margin: 0px; padding: 0px; position: absolute; right: 5px; speak: none; top: 16.5px; transform: translateY(-50%);"></span><span class="text-hide" style="border: 0px; margin: 0px; padding: 0px; position: absolute; text-align: left; text-indent: -99999px;">selected answer correct</span></td></tr>
<tr h="23" style="background-color: transparent; border-image: initial; border-style: solid !important; border-width: 0px !important; color: inherit !important; height: 23px; margin: 0px; padding: 0px !important;"><td class="styleBold td-readOnly" colspan="1" id="0_table0_cell_c0_r17" rowspan="1" scope="col" style="border-color: inherit; border-image: initial; border-style: solid; border-width: 0px 1px 1px 0px; box-sizing: border-box; color: inherit; font-size: 1em; font-weight: bold; left: 0px !important; margin: 0px !important; min-width: 0px !important; padding: 0px 3px; position: relative; top: 0px !important; white-space: pre-wrap;">Total income</td><td class="td-readOnly" id="0_table0_cell_c1_r17" scope="col" style="border-color: inherit; border-image: initial; border-style: solid; border-width: 0px 1px 1px 0px; box-sizing: border-box; color: inherit; font-size: 1em; left: 0px !important; margin: 0px !important; min-width: 0px !important; padding: 0px 3px; position: relative; top: 0px !important; white-space: pre-wrap;"></td><td class="styleNumber Tback-icon td-readOnly checkedFcell" colspan="1" formula="=sum(C2:C17)" id="0_table0_cell_c2_r17" rowspan="1" scope="col" style="border-bottom-color: rgb(0, 0, 0); border-image: initial; border-left-color: inherit; border-right-color: inherit; border-style: solid solid double; border-top-color: inherit; border-width: 0px 1px 3px 0px; box-sizing: border-box; color: inherit; font-size: 1em; left: 0px !important; margin: 0px !important; min-width: 0px !important; padding: 0px 3px; position: relative; text-align: right; top: 0px !important; white-space: pre-wrap;"><span class="currencySymbol" style="border: 0px; float: left; margin: 0px 0px 0px -2px; padding: 0px;">$</span>2,683</td></tr>
</tbody></table>
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</td></tr>
</tbody></table>
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Orangehttp://www.blogger.com/profile/00451860658742728627noreply@blogger.com3tag:blogger.com,1999:blog-8078700684572586728.post-18731899809541459262019-07-04T12:00:00.000-07:002019-07-04T12:00:01.148-07:00Connect - another Financial Accounting, Chapter 4<div style="background-color: white; border: 0px; color: #252525; font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; padding: 0px;">
<span style="border: 0px; font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: 700; line-height: inherit; margin: 0px; padding: 0px;"><span style="background-color: #f3f3f3; color: #100000; font-family: "arial"; font-size: 30px; font-weight: 400;">1.</span></span></div>
<div style="background-color: white; border: 0px; color: #252525; font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; padding: 0px;">
<span style="font-family: , sans-serif;">Compute the amount to be paid for each of the four separate invoices assuming that all invoices are paid within the discount period.</span><br />
<table border="0" cellpadding="0" cellspacing="0" class="tableControl" id="tableControl_0_0" style="border-spacing: 0px; border: none !important; color: black; font-family: Verdana; font-size: 13px; font-stretch: inherit; font-variant-east-asian: inherit; font-variant-numeric: inherit; line-height: inherit; margin: 0px; padding: 0px;"><tbody style="border: 0px; margin: 0px; padding: 0px;">
<tr style="border: 0px; margin: 0px; padding: 0px;"><td class="barTop" style="border: 0px; margin: 0px; padding: 0px; width: 0px;"></td></tr>
<tr style="border: 0px; margin: 0px; padding: 0px;"><td class="barLeft" style="border: 0px; margin: 0px; padding: 0px; vertical-align: top;"></td><td class="sheetPane" style="border: 0px; margin: 0px; padding: 0px; vertical-align: top; width: 374px;"><div class="jSheetEditPane" id="jSheetEditPane_0_0" style="background-image: none !important; border: 0px; margin: 0px; padding: 0px !important; position: relative !important; width: 374px;">
<table border="1px" cellpadding="0" cellspacing="0" class="jSheet ui-widget-content table-scratch review" id="jSheet_0_0" style="background-attachment: initial; background-clip: initial; background-image: none !important; background-origin: initial; background-position: initial; background-repeat: initial; background-size: initial; border-color: rgb(119, 119, 119); border-image: initial; border-spacing: 0px !important; border-style: solid; border-width: 1px 0px 0px 1px !important; color: #222222; cursor: cell; empty-cells: show; font-family: Arial; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; height: auto !important; line-height: inherit; margin: 0px; overflow: visible; padding: 0px; position: relative !important; table-layout: fixed;" tabindex="1"><colgroup><col style="border: none !important; width: 35px;" width="35"></col><col style="border: none !important; width: 69px;" width="69"></col><col style="border: none !important; width: 110px;" width="110"></col><col style="border: none !important; width: 81px;" width="81"></col></colgroup><tbody style="border-image: initial; border-style: initial; border-width: 0px; color: inherit !important; margin: 0px; padding: 0px;">
<tr h="34" style="background-color: transparent; border-image: initial; border-style: solid !important; border-width: 0px !important; color: inherit !important; height: 34px; margin: 0px; padding: 0px !important;"><td class="styleBold styleCenter td-readOnly" colspan="2" id="0_table0_cell_c0_r0" merge="0_0" rowspan="1" style="background-color: #79ade5; border-color: inherit; border-image: initial; border-style: solid; border-width: 0px 1px 1px 0px; box-sizing: border-box; color: inherit; font-size: 1em; font-weight: bold; left: 0px !important; margin: 0px !important; min-width: 0px !important; padding: 0px 3px; position: relative; text-align: center; top: 0px !important; white-space: pre-wrap;">Merchandise (gross)</td><td class="styleBold styleCenter td-readOnly" colspan="1" id="0_table0_cell_c2_r0" rowspan="1" style="background-color: #79ade5; border-color: inherit; border-image: initial; border-style: solid; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-size: 1em; font-weight: bold; left: 0px !important; margin: 0px !important; min-width: 0px !important; padding: 0px 3px; position: relative; text-align: center; top: 0px !important; white-space: pre-wrap;">Terms</td><td class="styleBold styleCenter td-readOnly" colspan="1" id="0_table0_cell_c3_r0" rowspan="1" style="background-color: #79ade5; border-color: inherit; border-image: initial; border-style: solid; border-width: 0px 1px 1px 0px; box-sizing: border-box; color: inherit; font-size: 1em; font-weight: bold; left: 0px !important; margin: 0px !important; min-width: 0px !important; padding: 0px 3px; position: relative; text-align: center; top: 0px !important; white-space: pre-wrap;">Payment</td></tr>
<tr h="23" style="background-color: transparent; border-image: initial; border-style: solid !important; border-width: 0px !important; color: inherit !important; height: 23px; margin: 0px; padding: 0px !important;"><td class="styleCenter styleBold td-readOnly" colspan="1" id="0_table0_cell_c0_r1" rowspan="1" style="border-color: inherit; border-image: initial; border-style: solid; border-width: 0px 1px 1px 0px; box-sizing: border-box; color: inherit; font-size: 1em; font-weight: bold; left: 0px !important; margin: 0px !important; min-width: 0px !important; padding: 0px 3px; position: relative; text-align: center; top: 0px !important; white-space: pre-wrap;">a.</td><td class="styleNumber td-readOnly" colspan="1" id="0_table0_cell_c1_r1" rowspan="1" style="border-color: inherit; border-image: initial; border-style: solid; border-width: 0px 1px 1px 0px; box-sizing: border-box; color: inherit; font-size: 1em; left: 0px !important; margin: 0px !important; min-width: 0px !important; padding: 0px 3px; position: relative; text-align: right; top: 0px !important; white-space: pre-wrap;"><span class="currencySymbol" style="border: 0px; float: left; margin: 0px 0px 0px -2px; padding: 0px;">$</span>10,000</td><td class="styleCenter td-readOnly" colspan="1" id="0_table0_cell_c2_r1" rowspan="1" style="border-color: inherit; border-image: initial; border-style: solid; border-width: 0px 1px 1px 0px; box-sizing: border-box; color: inherit; font-size: 1em; left: 0px !important; margin: 0px !important; min-width: 0px !important; padding: 0px 3px; position: relative; text-align: center; top: 0px !important; white-space: pre-wrap;">2/10, n/60</td><td class="styleNumber response td-readOnly rightAnswer" colspan="1" id="0_table0_cell_c3_r1" rowspan="1" style="background: rgb(247, 250, 246) !important; border-color: inherit; border-image: initial; border-style: solid; border-width: 0px 1px 1px 0px; box-sizing: border-box; color: inherit; font-size: 1em; left: 0px !important; margin: 0px !important; min-width: 0px !important; padding: 0px 3px; position: relative; text-align: right; top: 0px !important; white-space: pre-wrap;"><span aria-hidden="true" class="currencySymbol" role="presentation" style="border: 0px; float: left; margin: 0px 0px 0px -2px; padding: 0px;">$</span>9,800<span aria-hidden="true" class="icon-Right small_rd_backg" role="presentation" style="border: 0px; font-family: "accountingtool important"; line-height: 1; margin: 0px; padding: 0px; position: absolute; right: 5px; speak: none; top: 15px; transform: translatey(-50%);"></span><span class="text-hide" style="border: 0px; margin: 0px; padding: 0px; position: absolute; text-align: left; text-indent: -99999px;">selected answer correct</span></td></tr>
<tr h="23" style="background-color: transparent; border-image: initial; border-style: solid !important; border-width: 0px !important; color: inherit !important; height: 23px; margin: 0px; padding: 0px !important;"><td class="styleCenter styleBold td-readOnly" colspan="1" id="0_table0_cell_c0_r2" rowspan="1" style="border-color: inherit; border-image: initial; border-style: solid; border-width: 0px 1px 1px 0px; box-sizing: border-box; color: inherit; font-size: 1em; font-weight: bold; left: 0px !important; margin: 0px !important; min-width: 0px !important; padding: 0px 3px; position: relative; text-align: center; top: 0px !important; white-space: pre-wrap;">b.</td><td class="styleNumber td-readOnly" colspan="1" id="0_table0_cell_c1_r2" rowspan="1" style="border-color: inherit; border-image: initial; border-style: solid; border-width: 0px 1px 1px 0px; box-sizing: border-box; color: inherit; font-size: 1em; left: 0px !important; margin: 0px !important; min-width: 0px !important; padding: 0px 3px; position: relative; text-align: right; top: 0px !important; white-space: pre-wrap;">27,500</td><td class="styleCenter td-readOnly" colspan="1" id="0_table0_cell_c2_r2" rowspan="1" style="border-color: inherit; border-image: initial; border-style: solid; border-width: 0px 1px 1px 0px; box-sizing: border-box; color: inherit; font-size: 1em; left: 0px !important; margin: 0px !important; min-width: 0px !important; padding: 0px 3px; position: relative; text-align: center; top: 0px !important; white-space: pre-wrap;">1/15, EOM</td><td class="styleNumber response td-readOnly rightAnswer" colspan="1" id="0_table0_cell_c3_r2" rowspan="1" style="background: rgb(247, 250, 246) !important; border-color: inherit; border-image: initial; border-style: solid; border-width: 0px 1px 1px 0px; box-sizing: border-box; color: inherit; font-size: 1em; left: 0px !important; margin: 0px !important; min-width: 0px !important; padding: 0px 3px; position: relative; text-align: right; top: 0px !important; white-space: pre-wrap;">27,225<span aria-hidden="true" class="icon-Right small_rd_backg" role="presentation" style="border: 0px; font-family: "accountingtool important"; line-height: 1; margin: 0px; padding: 0px; position: absolute; right: 5px; speak: none; top: 11px; transform: translatey(-50%);"></span><span class="text-hide" style="border: 0px; margin: 0px; padding: 0px; position: absolute; text-align: left; text-indent: -99999px;">selected answer correct</span></td></tr>
<tr h="23" style="background-color: transparent; border-image: initial; border-style: solid !important; border-width: 0px !important; color: inherit !important; height: 23px; margin: 0px; padding: 0px !important;"><td class="styleCenter styleBold td-readOnly" colspan="1" id="0_table0_cell_c0_r3" rowspan="1" style="border-color: inherit; border-image: initial; border-style: solid; border-width: 0px 1px 1px 0px; box-sizing: border-box; color: inherit; font-size: 1em; font-weight: bold; left: 0px !important; margin: 0px !important; min-width: 0px !important; padding: 0px 3px; position: relative; text-align: center; top: 0px !important; white-space: pre-wrap;">c.</td><td class="styleNumber td-readOnly" colspan="1" id="0_table0_cell_c1_r3" rowspan="1" style="border-color: inherit; border-image: initial; border-style: solid; border-width: 0px 1px 1px 0px; box-sizing: border-box; color: inherit; font-size: 1em; left: 0px !important; margin: 0px !important; min-width: 0px !important; padding: 0px 3px; position: relative; text-align: right; top: 0px !important; white-space: pre-wrap;">85,000</td><td class="styleCenter td-readOnly" colspan="1" id="0_table0_cell_c2_r3" rowspan="1" style="border-color: inherit; border-image: initial; border-style: solid; border-width: 0px 1px 1px 0px; box-sizing: border-box; color: inherit; font-size: 1em; left: 0px !important; margin: 0px !important; min-width: 0px !important; padding: 0px 3px; position: relative; text-align: center; top: 0px !important; white-space: pre-wrap;">1/10, n/30</td><td class="styleNumber response td-readOnly rightAnswer" colspan="1" id="0_table0_cell_c3_r3" rowspan="1" style="background: rgb(247, 250, 246) !important; border-color: inherit; border-image: initial; border-style: solid; border-width: 0px 1px 1px 0px; box-sizing: border-box; color: inherit; font-size: 1em; left: 0px !important; margin: 0px !important; min-width: 0px !important; padding: 0px 3px; position: relative; text-align: right; top: 0px !important; white-space: pre-wrap;">84,150<span aria-hidden="true" class="icon-Right small_rd_backg" role="presentation" style="border: 0px; font-family: "accountingtool important"; line-height: 1; margin: 0px; padding: 0px; position: absolute; right: 5px; speak: none; top: 11px; transform: translatey(-50%);"></span><span class="text-hide" style="border: 0px; margin: 0px; padding: 0px; position: absolute; text-align: left; text-indent: -99999px;">selected answer correct</span></td></tr>
<tr h="23" style="background-color: transparent; border-image: initial; border-style: solid !important; border-width: 0px !important; color: inherit !important; height: 23px; margin: 0px; padding: 0px !important;"><td class="styleCenter styleBold td-readOnly" colspan="1" id="0_table0_cell_c0_r4" rowspan="1" scope="col" style="border-color: inherit; border-image: initial; border-style: solid; border-width: 0px 1px 1px 0px; box-sizing: border-box; color: inherit; font-size: 1em; font-weight: bold; left: 0px !important; margin: 0px !important; min-width: 0px !important; padding: 0px 3px; position: relative; text-align: center; top: 0px !important; white-space: pre-wrap;">d.</td><td class="styleNumber td-readOnly" colspan="1" id="0_table0_cell_c1_r4" rowspan="1" scope="col" style="border-color: inherit; border-image: initial; border-style: solid; border-width: 0px 1px 1px 0px; box-sizing: border-box; color: inherit; font-size: 1em; left: 0px !important; margin: 0px !important; min-width: 0px !important; padding: 0px 3px; position: relative; text-align: right; top: 0px !important; white-space: pre-wrap;">22,500</td><td class="styleCenter td-readOnly" colspan="1" id="0_table0_cell_c2_r4" rowspan="1" scope="col" style="border-color: inherit; border-image: initial; border-style: solid; border-width: 0px 1px 1px 0px; box-sizing: border-box; color: inherit; font-size: 1em; left: 0px !important; margin: 0px !important; min-width: 0px !important; padding: 0px 3px; position: relative; text-align: center; top: 0px !important; white-space: pre-wrap;">3/15, n/45</td><td class="styleNumber response td-readOnly rightAnswer" colspan="1" id="0_table0_cell_c3_r4" rowspan="1" scope="col" style="background: rgb(247, 250, 246) !important; border-color: inherit; border-image: initial; border-style: solid; border-width: 0px 1px 1px 0px; box-sizing: border-box; color: inherit; font-size: 1em; left: 0px !important; margin: 0px !important; min-width: 0px !important; padding: 0px 3px; position: relative; text-align: right; top: 0px !important; white-space: pre-wrap;">21,825<span aria-hidden="true" class="icon-Right small_rd_backg" role="presentation" style="border: 0px; font-family: "accountingtool important"; line-height: 1; margin: 0px; padding: 0px; position: absolute; right: 5px; speak: none; top: 11px; transform: translatey(-50%);"></span><span class="text-hide" style="border: 0px; margin: 0px; padding: 0px; position: absolute; text-align: left; text-indent: -99999px;">selected answer correct</span></td></tr>
</tbody></table>
</div>
<div class="jSheetEditPane" id="jSheetEditPane_0_0" style="background-image: none !important; border: 0px; margin: 0px; padding: 0px !important; position: relative !important; width: 374px;">
<h2 class="feedback__heading" style="border: 0px; color: #3975b9; font-family: proxima-nova-soft, sans-serif; font-size: 15px; font-stretch: inherit; font-variant-east-asian: inherit; font-variant-numeric: inherit; line-height: inherit; margin: 0px 0px 10px; padding: 0px;">
Explanation</h2>
<table border="0" cellpadding="0" cellspacing="0" style="font-family: monospace; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px; width: 490px;"><tbody style="font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px;">
<tr bgcolor="#d7dce6" style="font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px;"><td style="border-bottom: 1px solid black; font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px; text-align: center; vertical-align: middle;"></td><td colspan="3" style="border-bottom: 1px solid black; font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px; text-align: center; vertical-align: middle;">Payment</td><td style="border-bottom: 1px solid black; font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px; text-align: right; vertical-align: middle;"></td><td style="border-bottom: 1px solid black; font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px; text-align: right; vertical-align: middle;"></td><td style="border-bottom: 1px solid black; font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px; text-align: center; vertical-align: middle;"></td><td colspan="2" style="border-bottom: 1px solid black; font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px; text-align: center; vertical-align: middle;">Computations</td><td style="border-bottom: 1px solid black; font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px; vertical-align: middle;"></td><td style="border-bottom: 1px solid black; font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px; text-align: right; vertical-align: middle;"></td><td style="border-bottom: 1px solid black; font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px; text-align: right; vertical-align: middle;"></td></tr>
<tr style="font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px;"><td style="font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px; text-align: center; vertical-align: middle; width: 40px;">a.</td><td style="font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px; text-align: right; vertical-align: middle; width: 10px;">$</td><td style="font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px; text-align: right; vertical-align: middle; width: 50px;">9,800</td><td style="font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px; vertical-align: middle; width: 20px;"></td><td style="font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px; text-align: right; vertical-align: middle; width: 10px;">$</td><td style="font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px; text-align: right; vertical-align: middle; width: 50px;">10,000</td><td style="font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px; text-align: center; vertical-align: middle; width: 20px;">–</td><td style="font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px; text-align: center; vertical-align: middle; width: 130px;">($ 10,000 × 2%)</td><td style="font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px; text-align: center; vertical-align: middle; width: 20px;">=</td><td style="font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px; text-align: right; vertical-align: middle; width: 10px;">$</td><td style="font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px 7px 0px 0px; text-align: right; vertical-align: middle; width: 120px;">10,000 × 98%</td><td style="font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px; vertical-align: middle; width: 10px;"></td></tr>
<tr bgcolor="#f7f7f7" style="font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px;"><td style="font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px; text-align: center; vertical-align: middle;">b.</td><td style="font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px; text-align: right; vertical-align: middle;">$</td><td style="font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px; text-align: right; vertical-align: middle;">27,225</td><td style="font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px; vertical-align: middle;"></td><td style="font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px; text-align: right; vertical-align: middle;">$</td><td style="font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px; text-align: right; vertical-align: middle;">27,500</td><td style="font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px; text-align: center; vertical-align: middle;">–</td><td style="font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px; text-align: center; vertical-align: middle;">($27,500 × 1%)</td><td style="font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px; text-align: center; vertical-align: middle;">=</td><td style="font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px; text-align: right; vertical-align: middle;">$</td><td style="font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px 7px 0px 0px; text-align: right; vertical-align: middle;">27,500 × 99%</td><td style="font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px; vertical-align: middle;"></td></tr>
<tr style="font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px;"><td style="font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px; text-align: center; vertical-align: middle;">c.</td><td style="font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px; text-align: right; vertical-align: middle;">$</td><td style="font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px; text-align: right; vertical-align: middle;">84,150</td><td style="font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px; vertical-align: middle;"></td><td style="font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px; text-align: right; vertical-align: middle;">$</td><td style="font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px; text-align: right; vertical-align: middle;">85,000</td><td style="font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px; text-align: center; vertical-align: middle;">–</td><td style="font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px; text-align: center; vertical-align: middle;">($85,000 × 1%)</td><td style="font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px; text-align: center; vertical-align: middle;">=</td><td style="font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px; text-align: right; vertical-align: middle;">$</td><td style="font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px 7px 0px 0px; text-align: right; vertical-align: middle;">85,000 × 99%</td><td style="font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px; vertical-align: middle;"></td></tr>
<tr bgcolor="#f7f7f7" style="font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px;"><td style="font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px; text-align: center; vertical-align: middle;">d.</td><td style="font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px; text-align: right; vertical-align: middle;">$</td><td style="font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px; text-align: right; vertical-align: middle;">21,825</td><td style="font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px; vertical-align: middle;"></td><td style="font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px; text-align: right; vertical-align: middle;">$</td><td style="font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px; text-align: right; vertical-align: middle;">22,500</td><td style="font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px; text-align: center; vertical-align: middle;">–</td><td style="font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px; text-align: center; vertical-align: middle;">($22,500 × 3%)</td><td style="font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px; text-align: center; vertical-align: middle;">=</td><td style="font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px; text-align: right; vertical-align: middle;">$</td><td style="font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px 7px 0px 0px; text-align: right; vertical-align: middle;">22,500 × 97%</td><td style="font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px; vertical-align: middle;"></td></tr>
<tr style="font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px;"><td align="left" colspan="12" style="font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px;"><hr align="left" style="background-color: #d7dce6; border-color: rgb(215, 220, 230); color: #d7dce6; height: 5px;" />
</td></tr>
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</td></tr>
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<table border="0" cellpadding="0" cellspacing="0" class="tableControl" id="tableControl_0_0" style="border-spacing: 0px; border: none !important; color: black; font-family: Verdana; font-size: 13px; font-stretch: inherit; font-variant-east-asian: inherit; font-variant-numeric: inherit; line-height: inherit; margin: 0px; padding: 0px;"><tbody style="border: 0px; margin: 0px; padding: 0px;">
<tr style="border: 0px; margin: 0px; padding: 0px;"><td class="barLeft" style="border: 0px; margin: 0px; padding: 0px; vertical-align: top;"></td><td class="sheetPane" style="border: 0px; margin: 0px; padding: 0px; vertical-align: top; width: 494px;"><div class="jSheetEditPane" id="jSheetEditPane_0_0" style="background-image: none !important; border: 0px; margin: 0px; padding: 0px !important; position: relative !important; width: 494px;">
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<div class="jSheetEditPane" id="jSheetEditPane_0_0" style="background-image: none !important; border: 0px; margin: 0px; padding: 0px !important; position: relative !important; width: 494px;">
<span style="background-color: #f3f3f3; color: #100000; font-family: "arial"; font-size: 30px;">2.</span></div>
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<div style="border: 0px; color: #252525; font-family: proxima-nova-soft, sans-serif; font-size: medium; font-stretch: inherit; font-variant-east-asian: inherit; font-variant-numeric: inherit; line-height: inherit; padding: 0px;">
Prepare journal entries to record each of the following transactions of a merchandising company. The company uses a perpetual inventory system and the gross method.<br />
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<table cellpadding="0" cellspacing="0" style="color: #252525; font-family: monospace; font-size: inherit; font-stretch: inherit; font-variant-east-asian: inherit; font-variant-numeric: inherit; line-height: inherit; margin: 0px; padding: 0px;"><tbody style="font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px;">
<tr style="font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px;"><td style="font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px; text-align: right; vertical-align: top;">Nov.</td><td style="font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px; text-align: center; vertical-align: top;"></td><td style="font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px; text-align: right; vertical-align: top;">5</td><td style="font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px; text-align: center; vertical-align: top;"></td><td style="font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px; vertical-align: top;">Purchased 500 units of product at a cost of $20 per unit. Terms of the sale are 3/10, n/60; the invoice is dated November 5.</td></tr>
<tr style="font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px;"><td style="font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px; text-align: right; vertical-align: top;">Nov.</td><td style="font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px; text-align: center; vertical-align: top;"></td><td style="font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px; text-align: right; vertical-align: top;">7</td><td style="font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px; text-align: center; vertical-align: top;"></td><td style="font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px; vertical-align: top;">Returned 45 defective units from the November 5 purchase and received full credit.</td></tr>
<tr style="font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px;"><td style="font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px; text-align: right; vertical-align: top;">Nov.</td><td style="font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px; text-align: center; vertical-align: top;"></td><td style="font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px; text-align: right; vertical-align: top;">15</td><td style="font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px; text-align: center; vertical-align: top;"></td><td style="font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px; vertical-align: top;">Paid the amount due from the November 5 purchase, less the return on November 7.</td></tr>
</tbody></table>
</div>
<div class="jSheetEditPane" id="jSheetEditPane_0_0" style="background-image: none !important; border: 0px; margin: 0px; padding: 0px !important; position: relative !important; width: 494px;">
<table class="review" id="holisticTable" style="border-bottom-color: initial; border-bottom-style: initial; border-image: initial; border-left-color: rgb(119, 119, 119); border-left-style: solid; border-right-color: initial; border-right-style: initial; border-spacing: 0px; border-top-color: rgb(119, 119, 119) !important; border-top-style: solid !important; border-width: 1px 0px 0px 1px; color: black; font-family: Verdana; font-size: 13px; font-stretch: inherit; font-variant-east-asian: inherit; font-variant-numeric: inherit; height: 234px; line-height: inherit; margin: -1px 0px 0px; padding: 0px; table-layout: fixed; width: 776px;" summary="Below is listing of entries that have been entered for this requirements." tabindex="0"><colgroup><col class="acol" style="width: 40px;" width="40"></col><col style="width: 85px;" width="85"></col><col style="width: 305px;" width="305"></col><col style="width: 75px;" width="75"></col><col style="width: 75px;" width="75"></col></colgroup><tbody style="border: 0px; margin: 0px; padding: 0px;">
<tr h="26px" style="border: 0px; height: 26px; margin: 0px; padding: 0px;"><th class="styleCenter styleBold serial-no" style="background-color: #79ade5; border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; margin: 0px; overflow: hidden; padding: 0px 3px; text-align: center; width: 84px;">No</th><th class="styleCenter styleBold" style="background-color: #79ade5; border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; margin: 0px; overflow: hidden; padding: 0px 3px; text-align: center; width: auto;">Date</th><th class="styleCenter styleBold" style="background-color: #79ade5; border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; margin: 0px; overflow: hidden; padding: 0px 3px; text-align: center; width: auto;">General Journal</th><th class="styleCenter styleBold" style="background-color: #79ade5; border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; margin: 0px; overflow: hidden; padding: 0px 3px; text-align: center; width: auto;">Debit</th><th class="styleCenter styleBold" style="background-color: #79ade5; border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; margin: 0px; overflow: hidden; padding: 0px 3px; text-align: center; width: auto;">Credit</th></tr>
<tr h="23" style="border: 0px; cursor: pointer; height: 23px; margin: 0px; padding: 0px;" table="1"><td class="serialno-text" style="border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; text-align: center; top: 0px !important; white-space: nowrap;">1</td><td class="styleCenter" colspan="1" id="1_table1_cell_c0_r0" rowspan="1" style="border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; text-align: center; top: 0px !important; white-space: nowrap;">Nov 05</td><td class="dropDownList ddPolicydropDownList bg_imagedropDownList ddPolicy rightAnswer" colspan="1" id="1_table1_cell_c1_r0" rowspan="1" style="background-attachment: initial !important; background-clip: initial !important; background-image: initial !important; background-origin: initial !important; background-position: initial !important; background-repeat: initial !important; background-size: initial !important; border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; top: 0px !important; white-space: nowrap;">Merchandise inventory 500*20<span aria-hidden="true" class="icon-Right small_rd_backg" role="presentation" style="border: 0px; font-family: "accountingtool important"; line-height: 1; margin: 0px; padding: 0px; position: absolute; right: 5px; speak: none; top: 11px; transform: translatey(-50%);"></span><span class="text-hide" style="border: 0px; margin: 0px; padding: 0px; position: absolute; text-indent: -99999px;">selected answer correct</span></td><td class="toggled groupResponse styleRight isN toggled groupResponse styleNumber rightAnswer" colspan="1" id="1_table1_cell_c2_r0" rowspan="1" style="background-attachment: initial !important; background-clip: initial !important; background-image: initial !important; background-origin: initial !important; background-position: initial !important; background-repeat: initial !important; background-size: initial !important; border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; text-align: right; top: 0px !important; white-space: nowrap;" togglehtmlindex="79">10,000<span aria-hidden="true" class="icon-Right small_rd_backg" role="presentation" style="border: 0px; font-family: "accountingtool important"; line-height: 1; margin: 0px; padding: 0px; position: absolute; right: 5px; speak: none; top: 11px; transform: translatey(-50%);"></span><span class="text-hide" style="border: 0px; margin: 0px; padding: 0px; position: absolute; text-align: left; text-indent: -99999px;">selected answer correct</span></td><td class="toggled groupResponse styleRight isN toggled groupResponse styleNumber" colspan="1" id="1_table1_cell_c3_r0" rowspan="1" style="border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; text-align: right; top: 0px !important; white-space: nowrap;" togglehtmlindex="79"><span class="text-hide" style="border: 0px; margin: 0px; padding: 0px; position: absolute; text-align: left; text-indent: -99999px;">not attempted</span></td></tr>
<tr h="23" style="border: 0px; cursor: pointer; height: 23px; margin: 0px; padding: 0px;" table="1"><td class="serialno-text" style="border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; text-align: center; text-indent: 100px; top: 0px !important; white-space: nowrap;"></td><td id="1_table1_cell_c0_r1" style="border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; top: 0px !important; white-space: nowrap;"></td><td class="dropDownList ddPolicydropDownList bg_imagedropDownList ddPolicy GJIndent rightAnswer" colspan="1" id="1_table1_cell_c1_r1" rowspan="1" style="background-attachment: initial !important; background-clip: initial !important; background-image: initial !important; background-origin: initial !important; background-position: initial !important; background-repeat: initial !important; background-size: initial !important; border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; text-indent: 15px; top: 0px !important; white-space: nowrap;">Accounts payable<span aria-hidden="true" class="icon-Right small_rd_backg" role="presentation" style="border: 0px; font-family: "accountingtool important"; line-height: 1; margin: 0px; padding: 0px; position: absolute; right: 5px; speak: none; top: 11px; transform: translatey(-50%);"></span><span class="text-hide" style="border: 0px; margin: 0px; padding: 0px; position: absolute; text-indent: -99999px;">selected answer correct</span></td><td class="toggled groupResponse styleRight isN styleNumber" colspan="1" id="1_table1_cell_c2_r1" rowspan="1" style="border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; text-align: right; top: 0px !important; white-space: nowrap;" togglehtmlindex="7"><span class="text-hide" style="border: 0px; margin: 0px; padding: 0px; position: absolute; text-align: left; text-indent: -99999px;">not attempted</span></td><td class="toggled groupResponse styleRight isN styleNumber rightAnswer" colspan="1" id="1_table1_cell_c3_r1" rowspan="1" style="background-attachment: initial !important; background-clip: initial !important; background-image: initial !important; background-origin: initial !important; background-position: initial !important; background-repeat: initial !important; background-size: initial !important; border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; text-align: right; top: 0px !important; white-space: nowrap;" togglehtmlindex="7">10,000<span aria-hidden="true" class="icon-Right small_rd_backg" role="presentation" style="border: 0px; font-family: "accountingtool important"; line-height: 1; margin: 0px; padding: 0px; position: absolute; right: 5px; speak: none; top: 11px; transform: translatey(-50%);"></span><span class="text-hide" style="border: 0px; margin: 0px; padding: 0px; position: absolute; text-align: left; text-indent: -99999px;">selected answer correct</span></td></tr>
<tr class="second-row" h="23" style="border: 0px; height: 23px; margin: 0px; padding: 0px;"><td style="border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; top: 0px !important; white-space: nowrap;"></td><td style="border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; top: 0px !important; white-space: nowrap;"></td><td style="border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; top: 0px !important; white-space: nowrap;"></td><td style="border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; top: 0px !important; white-space: nowrap;"></td><td style="border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; top: 0px !important; white-space: nowrap;"></td></tr>
<tr h="23" style="border: 0px; cursor: pointer; height: 23px; margin: 0px; padding: 0px;" table="2"><td class="serialno-text" style="border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; text-align: center; top: 0px !important; white-space: nowrap;">2</td><td class="styleCenter" colspan="1" id="1_table2_cell_c0_r0" rowspan="1" style="border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; text-align: center; top: 0px !important; white-space: nowrap;">Nov 07</td><td class="dropDownList ddPolicydropDownList bg_imagedropDownList ddPolicy rightAnswer" colspan="1" id="1_table2_cell_c1_r0" rowspan="1" style="background-attachment: initial !important; background-clip: initial !important; background-image: initial !important; background-origin: initial !important; background-position: initial !important; background-repeat: initial !important; background-size: initial !important; border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; top: 0px !important; white-space: nowrap;">Accounts payable 45*20<span aria-hidden="true" class="icon-Right small_rd_backg" role="presentation" style="border: 0px; font-family: "accountingtool important"; line-height: 1; margin: 0px; padding: 0px; position: absolute; right: 5px; speak: none; top: 11px; transform: translatey(-50%);"></span><span class="text-hide" style="border: 0px; margin: 0px; padding: 0px; position: absolute; text-indent: -99999px;">selected answer correct</span></td><td class="toggled groupResponse styleRight isN styleNumber rightAnswer" colspan="1" id="1_table2_cell_c2_r0" rowspan="1" style="background-attachment: initial !important; background-clip: initial !important; background-image: initial !important; background-origin: initial !important; background-position: initial !important; background-repeat: initial !important; background-size: initial !important; border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; text-align: right; top: 0px !important; white-space: nowrap;" togglehtmlindex="12">900<span aria-hidden="true" class="icon-Right small_rd_backg" role="presentation" style="border: 0px; font-family: "accountingtool important"; line-height: 1; margin: 0px; padding: 0px; position: absolute; right: 5px; speak: none; top: 11px; transform: translatey(-50%);"></span><span class="text-hide" style="border: 0px; margin: 0px; padding: 0px; position: absolute; text-align: left; text-indent: -99999px;">selected answer correct</span></td><td class="toggled groupResponse styleRight isN styleNumber" colspan="1" id="1_table2_cell_c3_r0" rowspan="1" style="border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; text-align: right; top: 0px !important; white-space: nowrap;" togglehtmlindex="12"><span class="text-hide" style="border: 0px; margin: 0px; padding: 0px; position: absolute; text-align: left; text-indent: -99999px;">not attempted</span></td></tr>
<tr h="23" style="border: 0px; cursor: pointer; height: 23px; margin: 0px; padding: 0px;" table="2"><td class="serialno-text" style="border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; text-align: center; text-indent: 100px; top: 0px !important; white-space: nowrap;"></td><td id="1_table2_cell_c0_r1" style="border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; top: 0px !important; white-space: nowrap;"></td><td class="dropDownList ddPolicydropDownList bg_imagedropDownList ddPolicy GJIndent rightAnswer" colspan="1" id="1_table2_cell_c1_r1" rowspan="1" style="background-attachment: initial !important; background-clip: initial !important; background-image: initial !important; background-origin: initial !important; background-position: initial !important; background-repeat: initial !important; background-size: initial !important; border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; text-indent: 15px; top: 0px !important; white-space: nowrap;">Merchandise inventory<span aria-hidden="true" class="icon-Right small_rd_backg" role="presentation" style="border: 0px; font-family: "accountingtool important"; line-height: 1; margin: 0px; padding: 0px; position: absolute; right: 5px; speak: none; top: 11px; transform: translatey(-50%);"></span><span class="text-hide" style="border: 0px; margin: 0px; padding: 0px; position: absolute; text-indent: -99999px;">selected answer correct</span></td><td class="toggled groupResponse styleRight isN styleNumber" colspan="1" id="1_table2_cell_c2_r1" rowspan="1" style="border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; text-align: right; top: 0px !important; white-space: nowrap;" togglehtmlindex="13"><span class="text-hide" style="border: 0px; margin: 0px; padding: 0px; position: absolute; text-align: left; text-indent: -99999px;">not attempted</span></td><td class="toggled groupResponse styleRight isN styleNumber rightAnswer" colspan="1" id="1_table2_cell_c3_r1" rowspan="1" style="background-attachment: initial !important; background-clip: initial !important; background-image: initial !important; background-origin: initial !important; background-position: initial !important; background-repeat: initial !important; background-size: initial !important; border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; text-align: right; top: 0px !important; white-space: nowrap;" togglehtmlindex="13">900<span aria-hidden="true" class="icon-Right small_rd_backg" role="presentation" style="border: 0px; font-family: "accountingtool important"; line-height: 1; margin: 0px; padding: 0px; position: absolute; right: 5px; speak: none; top: 11px; transform: translatey(-50%);"></span><span class="text-hide" style="border: 0px; margin: 0px; padding: 0px; position: absolute; text-align: left; text-indent: -99999px;">selected answer correct</span></td></tr>
<tr class="second-row" h="23" style="border: 0px; height: 23px; margin: 0px; padding: 0px;"><td style="border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; top: 0px !important; white-space: nowrap;"></td><td style="border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; top: 0px !important; white-space: nowrap;"></td><td style="border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; top: 0px !important; white-space: nowrap;"></td><td style="border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; top: 0px !important; white-space: nowrap;"></td><td style="border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; top: 0px !important; white-space: nowrap;"></td></tr>
<tr h="23" style="border: 0px; cursor: pointer; height: 23px; margin: 0px; padding: 0px;" table="3"><td class="serialno-text" style="border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; text-align: center; top: 0px !important; white-space: nowrap;">3</td><td class="styleCenter" colspan="1" id="1_table3_cell_c0_r0" rowspan="1" style="border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; text-align: center; top: 0px !important; white-space: nowrap;">Nov 15</td><td class="dropDownList ddPolicydropDownList bg_imagedropDownList ddPolicy rightAnswer" colspan="1" id="1_table3_cell_c1_r0" rowspan="1" style="background-attachment: initial !important; background-clip: initial !important; background-image: initial !important; background-origin: initial !important; background-position: initial !important; background-repeat: initial !important; background-size: initial !important; border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; top: 0px !important; white-space: nowrap;">Accounts payable 10000-900<span aria-hidden="true" class="icon-Right small_rd_backg" role="presentation" style="border: 0px; font-family: "accountingtool important"; line-height: 1; margin: 0px; padding: 0px; position: absolute; right: 5px; speak: none; top: 11px; transform: translatey(-50%);"></span><span class="text-hide" style="border: 0px; margin: 0px; padding: 0px; position: absolute; text-indent: -99999px;">selected answer correct</span></td><td class="toggled groupResponse styleRight isN toggled groupResponse styleNumber toggled groupResponse rightAnswer" colspan="1" id="1_table3_cell_c2_r0" rowspan="1" style="background-attachment: initial !important; background-clip: initial !important; background-image: initial !important; background-origin: initial !important; background-position: initial !important; background-repeat: initial !important; background-size: initial !important; border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; text-align: right; top: 0px !important; white-space: nowrap;" togglehtmlindex="85">9,100<span aria-hidden="true" class="icon-Right small_rd_backg" role="presentation" style="border: 0px; font-family: "accountingtool important"; line-height: 1; margin: 0px; padding: 0px; position: absolute; right: 5px; speak: none; top: 11px; transform: translatey(-50%);"></span><span class="text-hide" style="border: 0px; margin: 0px; padding: 0px; position: absolute; text-align: left; text-indent: -99999px;">selected answer correct</span></td><td class="toggled groupResponse styleRight isN toggled groupResponse toggled groupResponse styleNumber" colspan="1" id="1_table3_cell_c3_r0" rowspan="1" style="border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; text-align: right; top: 0px !important; white-space: nowrap;" togglehtmlindex="85"><span class="text-hide" style="border: 0px; margin: 0px; padding: 0px; position: absolute; text-align: left; text-indent: -99999px;">not attempted</span></td></tr>
<tr h="23" style="border: 0px; cursor: pointer; height: 23px; margin: 0px; padding: 0px;" table="3"><td class="serialno-text" style="border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; text-align: center; text-indent: 100px; top: 0px !important; white-space: nowrap;"></td><td id="1_table3_cell_c0_r1" style="border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; top: 0px !important; white-space: nowrap;"></td><td class="dropDownList shuffled groupResponse ddPolicydropDownList bg_imagedropDownList ddPolicy GJIndent rightAnswer" colspan="1" id="1_table3_cell_c1_r1" rowspan="1" shufflehtmlindex="36" style="background-attachment: initial !important; background-clip: initial !important; background-image: initial !important; background-origin: initial !important; background-position: initial !important; background-repeat: initial !important; background-size: initial !important; border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; text-indent: 15px; top: 0px !important; white-space: nowrap;">Merchandise inventory 3% of 9100<span aria-hidden="true" class="icon-Right small_rd_backg" role="presentation" style="border: 0px; font-family: "accountingtool important"; line-height: 1; margin: 0px; padding: 0px; position: absolute; right: 5px; speak: none; top: 11px; transform: translatey(-50%);"></span><span class="text-hide" style="border: 0px; margin: 0px; padding: 0px; position: absolute; text-indent: -99999px;">selected answer correct</span></td><td class="toggled groupResponse shuffled styleRight isN styleNumber" colspan="1" id="1_table3_cell_c2_r1" rowspan="1" shufflehtmlindex="36" style="border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; text-align: right; top: 0px !important; white-space: nowrap;" togglehtmlindex="19"><span class="text-hide" style="border: 0px; margin: 0px; padding: 0px; position: absolute; text-align: left; text-indent: -99999px;">not attempted</span></td><td class="toggled groupResponse shuffled styleRight isN styleNumber rightAnswer" colspan="1" id="1_table3_cell_c3_r1" rowspan="1" shufflehtmlindex="36" style="background-attachment: initial !important; background-clip: initial !important; background-image: initial !important; background-origin: initial !important; background-position: initial !important; background-repeat: initial !important; background-size: initial !important; border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; text-align: right; top: 0px !important; white-space: nowrap;" togglehtmlindex="19">273<span aria-hidden="true" class="icon-Right small_rd_backg" role="presentation" style="border: 0px; font-family: "accountingtool important"; line-height: 1; margin: 0px; padding: 0px; position: absolute; right: 5px; speak: none; top: 11px; transform: translatey(-50%);"></span><span class="text-hide" style="border: 0px; margin: 0px; padding: 0px; position: absolute; text-align: left; text-indent: -99999px;">selected answer correct</span></td></tr>
<tr h="23" style="border: 0px; cursor: pointer; height: 23px; margin: 0px; padding: 0px;" table="3"><td class="serialno-text" style="border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; text-align: center; text-indent: 100px; top: 0px !important; white-space: nowrap;"></td><td id="1_table3_cell_c0_r2" style="border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; top: 0px !important; white-space: nowrap;"></td><td class="dropDownList shuffled groupResponse ddPolicydropDownList bg_imagedropDownList ddPolicy GJIndent rightAnswer" colspan="1" id="1_table3_cell_c1_r2" rowspan="1" shufflehtmlindex="36" style="background-attachment: initial !important; background-clip: initial !important; background-image: initial !important; background-origin: initial !important; background-position: initial !important; background-repeat: initial !important; background-size: initial !important; border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; text-indent: 15px; top: 0px !important; white-space: nowrap;">Cash<span aria-hidden="true" class="icon-Right small_rd_backg" role="presentation" style="border: 0px; font-family: "accountingtool important"; line-height: 1; margin: 0px; padding: 0px; position: absolute; right: 5px; speak: none; top: 11px; transform: translatey(-50%);"></span><span class="text-hide" style="border: 0px; margin: 0px; padding: 0px; position: absolute; text-indent: -99999px;">selected answer correct</span></td><td class="toggled groupResponse shuffled styleRight isN styleNumber" colspan="1" id="1_table3_cell_c2_r2" rowspan="1" shufflehtmlindex="36" style="border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; text-align: right; top: 0px !important; white-space: nowrap;" togglehtmlindex="20"><span class="text-hide" style="border: 0px; margin: 0px; padding: 0px; position: absolute; text-align: left; text-indent: -99999px;">not attempted</span></td><td class="toggled groupResponse shuffled styleRight isN styleNumber rightAnswer" colspan="1" id="1_table3_cell_c3_r2" rowspan="1" shufflehtmlindex="36" style="background-attachment: initial !important; background-clip: initial !important; background-image: initial !important; background-origin: initial !important; background-position: initial !important; background-repeat: initial !important; background-size: initial !important; border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; text-align: right; top: 0px !important; white-space: nowrap;" togglehtmlindex="20">8,827<span aria-hidden="true" class="icon-Right small_rd_backg" role="presentation" style="border: 0px; font-family: "accountingtool important"; line-height: 1; margin: 0px; padding: 0px; position: absolute; right: 5px; speak: none; top: 11px; transform: translatey(-50%);"></span><span class="text-hide" style="border: 0px; margin: 0px; padding: 0px; position: absolute; text-align: left; text-indent: -99999px;">selected answer correct</span></td></tr>
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<span style="background-color: #f3f3f3; color: #100000; font-family: "arial"; font-size: 30px;">3.</span></div>
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Prepare journal entries to record each of the following transactions. The company records purchases using the gross method and a perpetual inventory system.<br />
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<table border="0" cellpadding="0" cellspacing="0" style="color: #252525; font-family: monospace; font-size: inherit; font-stretch: inherit; font-variant-east-asian: inherit; font-variant-numeric: inherit; line-height: inherit; margin: 0px; padding: 0px;"><tbody style="font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px;">
<tr style="font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px;"><td style="font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px; text-align: right; vertical-align: top;">Aug.</td><td style="font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px; text-align: right; vertical-align: top;"></td><td style="font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px; text-align: right; vertical-align: top;">1</td><td style="font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px; text-align: right; vertical-align: top;"></td><td style="font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px; vertical-align: middle;">Purchased merchandise with an invoice price of $87,000 and credit terms of 2/10, n/30.</td></tr>
<tr style="font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px;"><td style="font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px; text-align: right; vertical-align: top;">Aug.</td><td style="font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px; text-align: right; vertical-align: top;"></td><td style="font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px; text-align: right; vertical-align: top;">11</td><td style="font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px; text-align: right; vertical-align: top;"></td><td style="font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px; vertical-align: middle;">Paid supplier the amount owed from the August 1 purchase.</td></tr>
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<table class="review" id="holisticTable" style="border-bottom-color: initial; border-bottom-style: initial; border-image: initial; border-left-color: rgb(119, 119, 119); border-left-style: solid; border-right-color: initial; border-right-style: initial; border-spacing: 0px; border-top-color: rgb(119, 119, 119) !important; border-top-style: solid !important; border-width: 1px 0px 0px 1px; color: black; font-family: Verdana; font-size: 13px; font-stretch: inherit; font-variant-east-asian: inherit; font-variant-numeric: inherit; height: 165px; line-height: inherit; margin: -1px 0px 0px; padding: 0px; table-layout: fixed; width: 776px;" summary="Below is listing of entries that have been entered for this requirements." tabindex="0"><colgroup><col class="acol" style="width: 40px;" width="40"></col><col style="width: 85px;" width="85"></col><col style="width: 305px;" width="305"></col><col style="width: 75px;" width="75"></col><col style="width: 75px;" width="75"></col></colgroup><tbody style="border: 0px; margin: 0px; padding: 0px;">
<tr h="26px" style="border: 0px; height: 26px; margin: 0px; padding: 0px;"><th class="styleCenter styleBold serial-no" style="background-color: #79ade5; border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; margin: 0px; overflow: hidden; padding: 0px 3px; text-align: center; width: 84px;">No</th><th class="styleCenter styleBold" style="background-color: #79ade5; border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; margin: 0px; overflow: hidden; padding: 0px 3px; text-align: center; width: auto;">Date</th><th class="styleCenter styleBold" style="background-color: #79ade5; border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; margin: 0px; overflow: hidden; padding: 0px 3px; text-align: center; width: auto;">General Journal</th><th class="styleCenter styleBold" style="background-color: #79ade5; border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; margin: 0px; overflow: hidden; padding: 0px 3px; text-align: center; width: auto;">Debit</th><th class="styleCenter styleBold" style="background-color: #79ade5; border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; margin: 0px; overflow: hidden; padding: 0px 3px; text-align: center; width: auto;">Credit</th></tr>
<tr h="23" style="border: 0px; cursor: pointer; height: 23px; margin: 0px; padding: 0px;" table="1"><td class="serialno-text" style="border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; text-align: center; top: 0px !important; white-space: nowrap;">1</td><td class="styleCenter" colspan="1" id="1_table1_cell_c0_r0" rowspan="1" style="border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; text-align: center; top: 0px !important; white-space: nowrap;">Aug 01</td><td class="nulldropDownList dropDownList ddPolicydropDownList ddPolicy rightAnswer" colspan="1" id="1_table1_cell_c1_r0" rowspan="1" style="background-attachment: initial !important; background-clip: initial !important; background-image: initial !important; background-origin: initial !important; background-position: initial !important; background-repeat: initial !important; background-size: initial !important; border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; top: 0px !important; white-space: nowrap;">Merchandise inventory<span aria-hidden="true" class="icon-Right small_rd_backg" role="presentation" style="border: 0px; font-family: "accountingtool important"; line-height: 1; margin: 0px; padding: 0px; position: absolute; right: 5px; speak: none; top: 11px; transform: translatey(-50%);"></span><span class="text-hide" style="border: 0px; margin: 0px; padding: 0px; position: absolute; text-indent: -99999px;">selected answer correct</span></td><td class="toggled groupResponse styleRight isN styleNumber rightAnswer" colspan="1" id="1_table1_cell_c2_r0" rowspan="1" style="background-attachment: initial !important; background-clip: initial !important; background-image: initial !important; background-origin: initial !important; background-position: initial !important; background-repeat: initial !important; background-size: initial !important; border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; text-align: right; top: 0px !important; white-space: nowrap;" togglehtmlindex="6">87,000<span aria-hidden="true" class="icon-Right small_rd_backg" role="presentation" style="border: 0px; font-family: "accountingtool important"; line-height: 1; margin: 0px; padding: 0px; position: absolute; right: 5px; speak: none; top: 11px; transform: translatey(-50%);"></span><span class="text-hide" style="border: 0px; margin: 0px; padding: 0px; position: absolute; text-align: left; text-indent: -99999px;">selected answer correct</span></td><td class="toggled groupResponse styleRight isN styleNumber" colspan="1" id="1_table1_cell_c3_r0" rowspan="1" style="border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; text-align: right; top: 0px !important; white-space: nowrap;" togglehtmlindex="6"><span class="text-hide" style="border: 0px; margin: 0px; padding: 0px; position: absolute; text-align: left; text-indent: -99999px;">not attempted</span></td></tr>
<tr h="23" style="border: 0px; cursor: pointer; height: 23px; margin: 0px; padding: 0px;" table="1"><td class="serialno-text" style="border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; text-align: center; text-indent: 100px; top: 0px !important; white-space: nowrap;"></td><td id="1_table1_cell_c0_r1" style="border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; top: 0px !important; white-space: nowrap;"></td><td class="dropDownList dropDownList ddPolicy dropDownList GJIndent rightAnswer" colspan="1" id="1_table1_cell_c1_r1" rowspan="1" style="background-attachment: initial !important; background-clip: initial !important; background-image: initial !important; background-origin: initial !important; background-position: initial !important; background-repeat: initial !important; background-size: initial !important; border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; text-indent: 15px; top: 0px !important; white-space: nowrap;">Accounts payable<span aria-hidden="true" class="icon-Right small_rd_backg" role="presentation" style="border: 0px; font-family: "accountingtool important"; line-height: 1; margin: 0px; padding: 0px; position: absolute; right: 5px; speak: none; top: 11px; transform: translatey(-50%);"></span><span class="text-hide" style="border: 0px; margin: 0px; padding: 0px; position: absolute; text-indent: -99999px;">selected answer correct</span></td><td class="toggled groupResponse styleRight isN styleNumber" colspan="1" id="1_table1_cell_c2_r1" rowspan="1" style="border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; text-align: right; top: 0px !important; white-space: nowrap;" togglehtmlindex="7"><span class="text-hide" style="border: 0px; margin: 0px; padding: 0px; position: absolute; text-align: left; text-indent: -99999px;">not attempted</span></td><td class="toggled groupResponse styleRight isN styleNumber rightAnswer" colspan="1" id="1_table1_cell_c3_r1" rowspan="1" style="background-attachment: initial !important; background-clip: initial !important; background-image: initial !important; background-origin: initial !important; background-position: initial !important; background-repeat: initial !important; background-size: initial !important; border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; text-align: right; top: 0px !important; white-space: nowrap;" togglehtmlindex="7">87,000<span aria-hidden="true" class="icon-Right small_rd_backg" role="presentation" style="border: 0px; font-family: "accountingtool important"; line-height: 1; margin: 0px; padding: 0px; position: absolute; right: 5px; speak: none; top: 11px; transform: translatey(-50%);"></span><span class="text-hide" style="border: 0px; margin: 0px; padding: 0px; position: absolute; text-align: left; text-indent: -99999px;">selected answer correct</span></td></tr>
<tr class="second-row" h="23" style="border: 0px; height: 23px; margin: 0px; padding: 0px;"><td style="border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; top: 0px !important; white-space: nowrap;"></td><td style="border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; top: 0px !important; white-space: nowrap;"></td><td style="border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; top: 0px !important; white-space: nowrap;"></td><td style="border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; top: 0px !important; white-space: nowrap;"></td><td style="border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; top: 0px !important; white-space: nowrap;"></td></tr>
<tr h="23" style="border: 0px; cursor: pointer; height: 23px; margin: 0px; padding: 0px;" table="2"><td class="serialno-text" style="border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; text-align: center; top: 0px !important; white-space: nowrap;">2</td><td class="styleCenter" colspan="1" id="1_table2_cell_c0_r0" rowspan="1" style="border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; text-align: center; top: 0px !important; white-space: nowrap;">Aug 11</td><td class="nulldropDownList dropDownList ddPolicydropDownList ddPolicy rightAnswer" colspan="1" id="1_table2_cell_c1_r0" rowspan="1" style="background-attachment: initial !important; background-clip: initial !important; background-image: initial !important; background-origin: initial !important; background-position: initial !important; background-repeat: initial !important; background-size: initial !important; border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; top: 0px !important; white-space: nowrap;">Accounts payable<span aria-hidden="true" class="icon-Right small_rd_backg" role="presentation" style="border: 0px; font-family: "accountingtool important"; line-height: 1; margin: 0px; padding: 0px; position: absolute; right: 5px; speak: none; top: 11px; transform: translatey(-50%);"></span><span class="text-hide" style="border: 0px; margin: 0px; padding: 0px; position: absolute; text-indent: -99999px;">selected answer correct</span></td><td class="toggled groupResponse styleNumber styleRight toggled groupResponse rightAnswer" colspan="1" id="1_table2_cell_c2_r0" rowspan="1" style="background-attachment: initial !important; background-clip: initial !important; background-image: initial !important; background-origin: initial !important; background-position: initial !important; background-repeat: initial !important; background-size: initial !important; border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; text-align: right; top: 0px !important; white-space: nowrap;" togglehtmlindex="69">87,000<span aria-hidden="true" class="icon-Right small_rd_backg" role="presentation" style="border: 0px; font-family: "accountingtool important"; line-height: 1; margin: 0px; padding: 0px; position: absolute; right: 5px; speak: none; top: 11px; transform: translatey(-50%);"></span><span class="text-hide" style="border: 0px; margin: 0px; padding: 0px; position: absolute; text-align: left; text-indent: -99999px;">selected answer correct</span></td><td class="toggled groupResponse styleRight toggled groupResponse styleNumber" colspan="1" id="1_table2_cell_c3_r0" rowspan="1" style="border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; text-align: right; top: 0px !important; white-space: nowrap;" togglehtmlindex="69"><span class="text-hide" style="border: 0px; margin: 0px; padding: 0px; position: absolute; text-align: left; text-indent: -99999px;">not attempted</span></td></tr>
<tr h="23" style="border: 0px; cursor: pointer; height: 23px; margin: 0px; padding: 0px;" table="2"><td class="serialno-text" style="border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; text-align: center; text-indent: 100px; top: 0px !important; white-space: nowrap;"></td><td id="1_table2_cell_c0_r1" style="border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; top: 0px !important; white-space: nowrap;"></td><td class="GJIndentdropDownList dropDownList ddPolicy GJIndent groupResponsedropDownList shuffled groupResponse GJIndent rightAnswer" colspan="1" id="1_table2_cell_c1_r1" rowspan="1" shufflehtmlindex="62" style="background-attachment: initial !important; background-clip: initial !important; background-image: initial !important; background-origin: initial !important; background-position: initial !important; background-repeat: initial !important; background-size: initial !important; border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; text-indent: 15px; top: 0px !important; white-space: nowrap;">Merchandise inventory 2% of 87000<span aria-hidden="true" class="icon-Right small_rd_backg" role="presentation" style="border: 0px; font-family: "accountingtool important"; line-height: 1; margin: 0px; padding: 0px; position: absolute; right: 5px; speak: none; top: 11px; transform: translatey(-50%);"></span><span class="text-hide" style="border: 0px; margin: 0px; padding: 0px; position: absolute; text-indent: -99999px;">selected answer correct</span></td><td class="toggled groupResponse shuffled styleRight styleNumber" colspan="1" id="1_table2_cell_c2_r1" rowspan="1" shufflehtmlindex="62" style="border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; text-align: right; top: 0px !important; white-space: nowrap;" togglehtmlindex="13"><span class="text-hide" style="border: 0px; margin: 0px; padding: 0px; position: absolute; text-align: left; text-indent: -99999px;">not attempted</span></td><td class="toggled groupResponse styleNumber shuffled styleRight rightAnswer" colspan="1" id="1_table2_cell_c3_r1" rowspan="1" shufflehtmlindex="62" style="background-attachment: initial !important; background-clip: initial !important; background-image: initial !important; background-origin: initial !important; background-position: initial !important; background-repeat: initial !important; background-size: initial !important; border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; text-align: right; top: 0px !important; white-space: nowrap;" togglehtmlindex="13">1,740<span aria-hidden="true" class="icon-Right small_rd_backg" role="presentation" style="border: 0px; font-family: "accountingtool important"; line-height: 1; margin: 0px; padding: 0px; position: absolute; right: 5px; speak: none; top: 11px; transform: translatey(-50%);"></span><span class="text-hide" style="border: 0px; margin: 0px; padding: 0px; position: absolute; text-align: left; text-indent: -99999px;">selected answer correct</span></td></tr>
<tr h="23" style="border: 0px; cursor: pointer; height: 23px; margin: 0px; padding: 0px;" table="2"><td class="serialno-text" style="border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; text-align: center; text-indent: 100px; top: 0px !important; white-space: nowrap;"></td><td id="1_table2_cell_c0_r2" style="border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; top: 0px !important; white-space: nowrap;"></td><td class="GJIndentdropDownList dropDownList ddPolicy groupResponsedropDownList GJIndent shuffled groupResponse GJIndent rightAnswer" colspan="1" id="1_table2_cell_c1_r2" rowspan="1" shufflehtmlindex="62" style="background-attachment: initial !important; background-clip: initial !important; background-image: initial !important; background-origin: initial !important; background-position: initial !important; background-repeat: initial !important; background-size: initial !important; border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; text-indent: 15px; top: 0px !important; white-space: nowrap;">Cash<span aria-hidden="true" class="icon-Right small_rd_backg" role="presentation" style="border: 0px; font-family: "accountingtool important"; line-height: 1; margin: 0px; padding: 0px; position: absolute; right: 5px; speak: none; top: 11px; transform: translatey(-50%);"></span><span class="text-hide" style="border: 0px; margin: 0px; padding: 0px; position: absolute; text-indent: -99999px;">selected answer correct</span></td><td class="toggled groupResponse shuffled styleRight styleNumber" colspan="1" id="1_table2_cell_c2_r2" rowspan="1" shufflehtmlindex="62" style="border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; text-align: right; top: 0px !important; white-space: nowrap;" togglehtmlindex="14"><span class="text-hide" style="border: 0px; margin: 0px; padding: 0px; position: absolute; text-align: left; text-indent: -99999px;">not attempted</span></td><td class="toggled groupResponse styleNumber shuffled styleRight rightAnswer" colspan="1" id="1_table2_cell_c3_r2" rowspan="1" shufflehtmlindex="62" style="background-attachment: initial !important; background-clip: initial !important; background-image: initial !important; background-origin: initial !important; background-position: initial !important; background-repeat: initial !important; background-size: initial !important; border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; text-align: right; top: 0px !important; white-space: nowrap;" togglehtmlindex="14">85,260<span aria-hidden="true" class="icon-Right small_rd_backg" role="presentation" style="border: 0px; font-family: "accountingtool important"; line-height: 1; margin: 0px; padding: 0px; position: absolute; right: 5px; speak: none; top: 11px; transform: translatey(-50%);"></span><span class="text-hide" style="border: 0px; margin: 0px; padding: 0px; position: absolute; text-align: left; text-indent: -99999px;">selected answer correct</span></td></tr>
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<span style="background-color: #f3f3f3; color: #100000; font-family: "arial"; font-size: 30px;">4.</span><br />
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Prepare journal entries to record each of the following transactions. The company records purchases using the gross method and a perpetual inventory system.</div>
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<tr style="font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px;"><td style="font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px; text-align: right; vertical-align: top;">Sept.</td><td style="font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px; text-align: right; vertical-align: top;"></td><td style="font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px; text-align: right; vertical-align: top;">15</td><td style="font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px; text-align: right; vertical-align: top;"></td><td style="font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px; vertical-align: middle;">Purchased merchandise with an invoice price of $62,500 and credit terms of 5/5, n/15.</td></tr>
<tr style="font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px;"><td style="font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px; text-align: right; vertical-align: top;">Sept.</td><td style="font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px; text-align: right; vertical-align: top;"></td><td style="font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px; text-align: right; vertical-align: top;">29</td><td style="font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px; text-align: right; vertical-align: top;"></td><td style="font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px; vertical-align: middle;">Paid supplier the amount owed on the September 15 purchase.</td></tr>
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<table class="review" id="holisticTable" style="border-bottom-color: initial; border-bottom-style: initial; border-image: initial; border-left-color: rgb(119, 119, 119); border-left-style: solid; border-right-color: initial; border-right-style: initial; border-spacing: 0px; border-top-color: rgb(119, 119, 119) !important; border-top-style: solid !important; border-width: 1px 0px 0px 1px; color: black; font-family: Verdana; font-size: 13px; font-stretch: inherit; font-variant-east-asian: inherit; font-variant-numeric: inherit; height: 142px; line-height: inherit; margin: -1px 0px 0px; padding: 0px; table-layout: fixed; width: 776px;" summary="Below is listing of entries that have been entered for this requirements." tabindex="0"><colgroup><col class="acol" style="width: 40px;" width="40"></col><col style="width: 85px;" width="85"></col><col style="width: 305px;" width="305"></col><col style="width: 75px;" width="75"></col><col style="width: 75px;" width="75"></col></colgroup><tbody style="border: 0px; margin: 0px; padding: 0px;">
<tr h="26px" style="border: 0px; height: 26px; margin: 0px; padding: 0px;"><th class="styleCenter styleBold serial-no" style="background-color: #79ade5; border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; margin: 0px; overflow: hidden; padding: 0px 3px; text-align: center; width: 84px;">No</th><th class="styleCenter styleBold" style="background-color: #79ade5; border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; margin: 0px; overflow: hidden; padding: 0px 3px; text-align: center; width: auto;">Date</th><th class="styleCenter styleBold" style="background-color: #79ade5; border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; margin: 0px; overflow: hidden; padding: 0px 3px; text-align: center; width: auto;">General Journal</th><th class="styleCenter styleBold" style="background-color: #79ade5; border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; margin: 0px; overflow: hidden; padding: 0px 3px; text-align: center; width: auto;">Debit</th><th class="styleCenter styleBold" style="background-color: #79ade5; border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; margin: 0px; overflow: hidden; padding: 0px 3px; text-align: center; width: auto;">Credit</th></tr>
<tr h="23" style="border: 0px; cursor: pointer; height: 23px; margin: 0px; padding: 0px;" table="1"><td class="serialno-text" style="border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; text-align: center; top: 0px !important; white-space: nowrap;">1</td><td class="styleCenter" colspan="1" id="1_table1_cell_c0_r0" rowspan="1" style="border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; text-align: center; top: 0px !important; white-space: nowrap;">Sept 15</td><td class="nulldropDownList dropDownList ddPolicydropDownList ddPolicy rightAnswer" colspan="1" id="1_table1_cell_c1_r0" rowspan="1" style="background-attachment: initial !important; background-clip: initial !important; background-image: initial !important; background-origin: initial !important; background-position: initial !important; background-repeat: initial !important; background-size: initial !important; border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; top: 0px !important; white-space: nowrap;">Merchandise inventory<span aria-hidden="true" class="icon-Right small_rd_backg" role="presentation" style="border: 0px; font-family: "accountingtool important"; line-height: 1; margin: 0px; padding: 0px; position: absolute; right: 5px; speak: none; top: 11px; transform: translatey(-50%);"></span><span class="text-hide" style="border: 0px; margin: 0px; padding: 0px; position: absolute; text-indent: -99999px;">selected answer correct</span></td><td class="toggled groupResponse styleRight isN styleNumber rightAnswer" colspan="1" id="1_table1_cell_c2_r0" rowspan="1" style="background-attachment: initial !important; background-clip: initial !important; background-image: initial !important; background-origin: initial !important; background-position: initial !important; background-repeat: initial !important; background-size: initial !important; border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; text-align: right; top: 0px !important; white-space: nowrap;" togglehtmlindex="6">62,500<span aria-hidden="true" class="icon-Right small_rd_backg" role="presentation" style="border: 0px; font-family: "accountingtool important"; line-height: 1; margin: 0px; padding: 0px; position: absolute; right: 5px; speak: none; top: 11px; transform: translatey(-50%);"></span><span class="text-hide" style="border: 0px; margin: 0px; padding: 0px; position: absolute; text-align: left; text-indent: -99999px;">selected answer correct</span></td><td class="toggled groupResponse styleRight isN styleNumber" colspan="1" id="1_table1_cell_c3_r0" rowspan="1" style="border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; text-align: right; top: 0px !important; white-space: nowrap;" togglehtmlindex="6"><span class="text-hide" style="border: 0px; margin: 0px; padding: 0px; position: absolute; text-align: left; text-indent: -99999px;">not attempted</span></td></tr>
<tr h="23" style="border: 0px; cursor: pointer; height: 23px; margin: 0px; padding: 0px;" table="1"><td class="serialno-text" style="border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; text-align: center; text-indent: 100px; top: 0px !important; white-space: nowrap;"></td><td id="1_table1_cell_c0_r1" style="border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; top: 0px !important; white-space: nowrap;"></td><td class="dropDownList dropDownList ddPolicy dropDownList GJIndent rightAnswer" colspan="1" id="1_table1_cell_c1_r1" rowspan="1" style="background-attachment: initial !important; background-clip: initial !important; background-image: initial !important; background-origin: initial !important; background-position: initial !important; background-repeat: initial !important; background-size: initial !important; border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; text-indent: 15px; top: 0px !important; white-space: nowrap;">Accounts payable<span aria-hidden="true" class="icon-Right small_rd_backg" role="presentation" style="border: 0px; font-family: "accountingtool important"; line-height: 1; margin: 0px; padding: 0px; position: absolute; right: 5px; speak: none; top: 11px; transform: translatey(-50%);"></span><span class="text-hide" style="border: 0px; margin: 0px; padding: 0px; position: absolute; text-indent: -99999px;">selected answer correct</span></td><td class="toggled groupResponse styleRight isN styleNumber" colspan="1" id="1_table1_cell_c2_r1" rowspan="1" style="border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; text-align: right; top: 0px !important; white-space: nowrap;" togglehtmlindex="7"><span class="text-hide" style="border: 0px; margin: 0px; padding: 0px; position: absolute; text-align: left; text-indent: -99999px;">not attempted</span></td><td class="toggled groupResponse styleRight isN styleNumber rightAnswer" colspan="1" id="1_table1_cell_c3_r1" rowspan="1" style="background-attachment: initial !important; background-clip: initial !important; background-image: initial !important; background-origin: initial !important; background-position: initial !important; background-repeat: initial !important; background-size: initial !important; border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; text-align: right; top: 0px !important; white-space: nowrap;" togglehtmlindex="7">62,500<span aria-hidden="true" class="icon-Right small_rd_backg" role="presentation" style="border: 0px; font-family: "accountingtool important"; line-height: 1; margin: 0px; padding: 0px; position: absolute; right: 5px; speak: none; top: 11px; transform: translatey(-50%);"></span><span class="text-hide" style="border: 0px; margin: 0px; padding: 0px; position: absolute; text-align: left; text-indent: -99999px;">selected answer correct</span></td></tr>
<tr class="second-row" h="23" style="border: 0px; height: 23px; margin: 0px; padding: 0px;"><td style="border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; top: 0px !important; white-space: nowrap;"></td><td style="border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; top: 0px !important; white-space: nowrap;"></td><td style="border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; top: 0px !important; white-space: nowrap;"></td><td style="border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; top: 0px !important; white-space: nowrap;"></td><td style="border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; top: 0px !important; white-space: nowrap;"></td></tr>
<tr h="23" style="border: 0px; cursor: pointer; height: 23px; margin: 0px; padding: 0px;" table="2"><td class="serialno-text" style="border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; text-align: center; top: 0px !important; white-space: nowrap;">2</td><td class="styleCenter" colspan="1" id="1_table2_cell_c0_r0" rowspan="1" style="border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; text-align: center; top: 0px !important; white-space: nowrap;">Sept 29</td><td class="nulldropDownList dropDownList ddPolicydropDownList ddPolicy rightAnswer" colspan="1" id="1_table2_cell_c1_r0" rowspan="1" style="background-attachment: initial !important; background-clip: initial !important; background-image: initial !important; background-origin: initial !important; background-position: initial !important; background-repeat: initial !important; background-size: initial !important; border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; top: 0px !important; white-space: nowrap;">Accounts payable<span aria-hidden="true" class="icon-Right small_rd_backg" role="presentation" style="border: 0px; font-family: "accountingtool important"; line-height: 1; margin: 0px; padding: 0px; position: absolute; right: 5px; speak: none; top: 11px; transform: translatey(-50%);"></span><span class="text-hide" style="border: 0px; margin: 0px; padding: 0px; position: absolute; text-indent: -99999px;">selected answer correct</span></td><td class="toggled groupResponse styleRight isN toggled groupResponse toggled groupResponse styleNumber toggled groupResponse rightAnswer" colspan="1" id="1_table2_cell_c2_r0" rowspan="1" style="background-attachment: initial !important; background-clip: initial !important; background-image: initial !important; background-origin: initial !important; background-position: initial !important; background-repeat: initial !important; background-size: initial !important; border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; text-align: right; top: 0px !important; white-space: nowrap;" togglehtmlindex="87">62,500<span aria-hidden="true" class="icon-Right small_rd_backg" role="presentation" style="border: 0px; font-family: "accountingtool important"; line-height: 1; margin: 0px; padding: 0px; position: absolute; right: 5px; speak: none; top: 11px; transform: translatey(-50%);"></span><span class="text-hide" style="border: 0px; margin: 0px; padding: 0px; position: absolute; text-align: left; text-indent: -99999px;">selected answer correct</span></td><td class="toggled groupResponse styleRight isN toggled groupResponse toggled groupResponse toggled groupResponse styleNumber" colspan="1" id="1_table2_cell_c3_r0" rowspan="1" style="border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; text-align: right; top: 0px !important; white-space: nowrap;" togglehtmlindex="87"><span class="text-hide" style="border: 0px; margin: 0px; padding: 0px; position: absolute; text-align: left; text-indent: -99999px;">not attempted</span></td></tr>
<tr h="23" style="border: 0px; cursor: pointer; height: 23px; margin: 0px; padding: 0px;" table="2"><td class="serialno-text" style="border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; text-align: center; text-indent: 100px; top: 0px !important; white-space: nowrap;"></td><td id="1_table2_cell_c0_r1" style="border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; top: 0px !important; white-space: nowrap;"></td><td class="dropDownList dropDownList ddPolicy groupResponsedropDownList GJIndent rightAnswer" colspan="1" id="1_table2_cell_c1_r1" rowspan="1" style="background-attachment: initial !important; background-clip: initial !important; background-image: initial !important; background-origin: initial !important; background-position: initial !important; background-repeat: initial !important; background-size: initial !important; border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; text-indent: 15px; top: 0px !important; white-space: nowrap;">Cash<span aria-hidden="true" class="icon-Right small_rd_backg" role="presentation" style="border: 0px; font-family: "accountingtool important"; line-height: 1; margin: 0px; padding: 0px; position: absolute; right: 5px; speak: none; top: 11px; transform: translatey(-50%);"></span><span class="text-hide" style="border: 0px; margin: 0px; padding: 0px; position: absolute; text-indent: -99999px;">selected answer correct</span></td><td class="toggled groupResponse styleRight isN styleNumber" colspan="1" id="1_table2_cell_c2_r1" rowspan="1" style="border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; text-align: right; top: 0px !important; white-space: nowrap;" togglehtmlindex="13"><span class="text-hide" style="border: 0px; margin: 0px; padding: 0px; position: absolute; text-align: left; text-indent: -99999px;">not attempted</span></td><td class="toggled groupResponse styleRight isN styleNumber rightAnswer" colspan="1" id="1_table2_cell_c3_r1" rowspan="1" style="background-attachment: initial !important; background-clip: initial !important; background-image: initial !important; background-origin: initial !important; background-position: initial !important; background-repeat: initial !important; background-size: initial !important; border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; text-align: right; top: 0px !important; white-space: nowrap;" togglehtmlindex="13">62,500<span aria-hidden="true" class="icon-Right small_rd_backg" role="presentation" style="border: 0px; font-family: "accountingtool important"; line-height: 1; margin: 0px; padding: 0px; position: absolute; right: 5px; speak: none; top: 11px; transform: translatey(-50%);"></span><span class="text-hide" style="border: 0px; margin: 0px; padding: 0px; position: absolute; text-align: left; text-indent: -99999px;">selected answer correct</span></td></tr>
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<span style="background-color: #f3f3f3; color: #100000; font-family: "arial"; font-size: 30px;">5.</span><br />
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Prepare journal entries to record the following transactions for a retail store. The company uses a perpetual inventory system and the gross method.<br />
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<table cellpadding="0" cellspacing="0" style="color: #252525; font-family: monospace; font-size: inherit; font-stretch: inherit; font-variant-east-asian: inherit; font-variant-numeric: inherit; line-height: inherit; margin: 0px; padding: 0px;"><tbody style="font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px;">
<tr style="font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px;"><td style="font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px; text-align: right; vertical-align: top;">Apr.</td><td style="font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px; text-align: right; vertical-align: top;"></td><td style="font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px; text-align: right; vertical-align: top;">2</td><td style="font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px; text-align: right; vertical-align: top;"></td><td style="font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px; vertical-align: middle;">Purchased $5,400 of merchandise from Lyon Company with credit terms of 2/15, n/60, invoice dated April 2, and FOB shipping point.</td></tr>
<tr style="font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px;"><td style="font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px; text-align: right; vertical-align: top;"></td><td style="font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px; text-align: right; vertical-align: top;"></td><td style="font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px; text-align: right; vertical-align: top;">3</td><td style="font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px; text-align: right; vertical-align: top;"></td><td style="font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px; vertical-align: middle;">Paid $230 cash for shipping charges on the April 2 purchase.</td></tr>
<tr style="font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px;"><td style="font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px; text-align: right; vertical-align: top;"></td><td style="font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px; text-align: right; vertical-align: top;"></td><td style="font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px; text-align: right; vertical-align: top;">4</td><td style="font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px; text-align: right; vertical-align: top;"></td><td style="font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px; vertical-align: middle;">Returned to Lyon Company unacceptable merchandise that had an invoice price of $400.</td></tr>
<tr style="font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px;"><td style="font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px; text-align: right; vertical-align: top;"></td><td style="font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px; text-align: right; vertical-align: top;"></td><td style="font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px; text-align: right; vertical-align: top;">17</td><td style="font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px; text-align: right; vertical-align: top;"></td><td style="font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px; vertical-align: middle;">Sent a check to Lyon Company for the April 2 purchase, net of the discount and the returned merchandise.</td></tr>
<tr style="font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px;"><td style="font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px; text-align: right; vertical-align: top;"></td><td style="font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px; text-align: right; vertical-align: top;"></td><td style="font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px; text-align: right; vertical-align: top;">18</td><td style="font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px; text-align: right; vertical-align: top;"></td><td style="font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px; vertical-align: middle;">Purchased $10,100 of merchandise from Frist Corp. with credit terms of 1/10, n/30, invoice dated April 18, and FOB destination.</td></tr>
<tr style="font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px;"><td style="font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px; text-align: right; vertical-align: top;"></td><td style="font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px; text-align: right; vertical-align: top;"></td><td style="font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px; text-align: right; vertical-align: top;">21</td><td style="font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px; text-align: right; vertical-align: top;"></td><td style="font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px; vertical-align: middle;">After negotiations, received from Frist a $500 allowance toward the $10,100 owed on the April 18 purchase.</td></tr>
<tr style="font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px;"><td style="font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px; text-align: right; vertical-align: top;"></td><td style="font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px; text-align: right; vertical-align: top;"></td><td style="font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px; text-align: right; vertical-align: top;">28</td><td style="font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px; text-align: right; vertical-align: top;"></td><td style="font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px; vertical-align: middle;">Sent check to Frist paying for the April 18 purchase, net of the allowance and the discount.</td></tr>
</tbody></table>
<table class="review" id="holisticTable" style="border-bottom-color: initial; border-bottom-style: initial; border-image: initial; border-left-color: rgb(119, 119, 119); border-left-style: solid; border-right-color: initial; border-right-style: initial; border-spacing: 0px; border-top-color: rgb(119, 119, 119) !important; border-top-style: solid !important; border-width: 1px 0px 0px 1px; color: black; font-family: Verdana; font-size: 13px; font-stretch: inherit; font-variant-east-asian: inherit; font-variant-numeric: inherit; height: 533px; line-height: inherit; margin: -1px 0px 0px; padding: 0px; table-layout: fixed; width: 724px;" summary="Below is listing of entries that have been entered for this requirements." tabindex="0"><colgroup><col class="acol" style="width: 40px;" width="40"></col><col style="width: 85px;" width="85"></col><col style="width: 282px;" width="282"></col><col style="width: 69px;" width="69"></col><col style="width: 67px;" width="67"></col></colgroup><tbody style="border: 0px; margin: 0px; padding: 0px;">
<tr h="26px" style="border: 0px; height: 26px; margin: 0px; padding: 0px;"><th class="styleCenter styleBold serial-no" style="background-color: #79ade5; border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; margin: 0px; overflow: hidden; padding: 0px 3px; text-align: center; width: 84px;">No</th><th class="styleCenter styleBold" style="background-color: #79ade5; border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; margin: 0px; overflow: hidden; padding: 0px 3px; text-align: center; width: auto;">Date</th><th class="styleCenter styleBold" style="background-color: #79ade5; border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; margin: 0px; overflow: hidden; padding: 0px 3px; text-align: center; width: auto;">General Journal</th><th class="styleCenter styleBold" style="background-color: #79ade5; border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; margin: 0px; overflow: hidden; padding: 0px 3px; text-align: center; width: auto;">Debit</th><th class="styleCenter styleBold" style="background-color: #79ade5; border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; margin: 0px; overflow: hidden; padding: 0px 3px; text-align: center; width: auto;">Credit</th></tr>
<tr h="23" style="border: 0px; cursor: pointer; height: 23px; margin: 0px; padding: 0px;" table="1"><td class="serialno-text" style="border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; text-align: center; top: 0px !important; white-space: nowrap;">1</td><td class="styleCenter" colspan="1" id="1_table1_cell_c0_r0" rowspan="1" style="border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; text-align: center; top: 0px !important; white-space: nowrap;">Apr 02</td><td class="dropDownList ddPolicy rightAnswer" colspan="1" id="1_table1_cell_c1_r0" rowspan="1" style="background-attachment: initial !important; background-clip: initial !important; background-image: initial !important; background-origin: initial !important; background-position: initial !important; background-repeat: initial !important; background-size: initial !important; border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; top: 0px !important; white-space: nowrap;">Merchandise inventory<span aria-hidden="true" class="icon-Right small_rd_backg" role="presentation" style="border: 0px; font-family: "accountingtool important"; line-height: 1; margin: 0px; padding: 0px; position: absolute; right: 5px; speak: none; top: 11px; transform: translatey(-50%);"></span><span class="text-hide" style="border: 0px; margin: 0px; padding: 0px; position: absolute; text-indent: -99999px;">selected answer correct</span></td><td class="toggled groupResponse isN toggled groupResponse toggled groupResponse styleNumber rightAnswer" colspan="1" id="1_table1_cell_c2_r0" rowspan="1" style="background-attachment: initial !important; background-clip: initial !important; background-image: initial !important; background-origin: initial !important; background-position: initial !important; background-repeat: initial !important; background-size: initial !important; border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; text-align: right; top: 0px !important; white-space: nowrap;" togglehtmlindex="261">5,400<span aria-hidden="true" class="icon-Right small_rd_backg" role="presentation" style="border: 0px; font-family: "accountingtool important"; line-height: 1; margin: 0px; padding: 0px; position: absolute; right: 5px; speak: none; top: 11px; transform: translatey(-50%);"></span><span class="text-hide" style="border: 0px; margin: 0px; padding: 0px; position: absolute; text-align: left; text-indent: -99999px;">selected answer correct</span></td><td class="toggled groupResponse isN toggled groupResponse toggled groupResponse styleNumber" colspan="1" id="1_table1_cell_c3_r0" rowspan="1" style="border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; text-align: right; top: 0px !important; white-space: nowrap;" togglehtmlindex="261"><span class="text-hide" style="border: 0px; margin: 0px; padding: 0px; position: absolute; text-align: left; text-indent: -99999px;">not attempted</span></td></tr>
<tr h="23" style="border: 0px; cursor: pointer; height: 23px; margin: 0px; padding: 0px;" table="1"><td class="serialno-text" style="border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; text-align: center; text-indent: 100px; top: 0px !important; white-space: nowrap;"></td><td id="1_table1_cell_c0_r1" style="border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; top: 0px !important; white-space: nowrap;"></td><td class="dropDownList ddPolicy GJIndent rightAnswer" colspan="1" id="1_table1_cell_c1_r1" rowspan="1" style="background-attachment: initial !important; background-clip: initial !important; background-image: initial !important; background-origin: initial !important; background-position: initial !important; background-repeat: initial !important; background-size: initial !important; border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; text-indent: 15px; top: 0px !important; white-space: nowrap;">Accounts payable—Lyon<span aria-hidden="true" class="icon-Right small_rd_backg" role="presentation" style="border: 0px; font-family: "accountingtool important"; line-height: 1; margin: 0px; padding: 0px; position: absolute; right: 5px; speak: none; top: 11px; transform: translatey(-50%);"></span><span class="text-hide" style="border: 0px; margin: 0px; padding: 0px; position: absolute; text-indent: -99999px;">selected answer correct</span></td><td class="toggled groupResponse isN styleNumber" colspan="1" id="1_table1_cell_c2_r1" rowspan="1" style="border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; text-align: right; top: 0px !important; white-space: nowrap;" togglehtmlindex="197"><span class="text-hide" style="border: 0px; margin: 0px; padding: 0px; position: absolute; text-align: left; text-indent: -99999px;">not attempted</span></td><td class="toggled groupResponse isN styleNumber rightAnswer" colspan="1" id="1_table1_cell_c3_r1" rowspan="1" style="background-attachment: initial !important; background-clip: initial !important; background-image: initial !important; background-origin: initial !important; background-position: initial !important; background-repeat: initial !important; background-size: initial !important; border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; text-align: right; top: 0px !important; white-space: nowrap;" togglehtmlindex="197">5,400<span aria-hidden="true" class="icon-Right small_rd_backg" role="presentation" style="border: 0px; font-family: "accountingtool important"; line-height: 1; margin: 0px; padding: 0px; position: absolute; right: 5px; speak: none; top: 11px; transform: translatey(-50%);"></span><span class="text-hide" style="border: 0px; margin: 0px; padding: 0px; position: absolute; text-align: left; text-indent: -99999px;">selected answer correct</span></td></tr>
<tr class="second-row" h="23" style="border: 0px; height: 23px; margin: 0px; padding: 0px;"><td style="border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; top: 0px !important; white-space: nowrap;"></td><td style="border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; top: 0px !important; white-space: nowrap;"></td><td style="border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; top: 0px !important; white-space: nowrap;"></td><td style="border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; top: 0px !important; white-space: nowrap;"></td><td style="border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; top: 0px !important; white-space: nowrap;"></td></tr>
<tr h="23" style="border: 0px; cursor: pointer; height: 23px; margin: 0px; padding: 0px;" table="2"><td class="serialno-text" style="border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; text-align: center; top: 0px !important; white-space: nowrap;">2</td><td class="styleCenter" colspan="1" id="1_table2_cell_c0_r0" rowspan="1" style="border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; text-align: center; top: 0px !important; white-space: nowrap;">Apr 03</td><td class="dropDownList ddPolicy rightAnswer" colspan="1" id="1_table2_cell_c1_r0" rowspan="1" style="background-attachment: initial !important; background-clip: initial !important; background-image: initial !important; background-origin: initial !important; background-position: initial !important; background-repeat: initial !important; background-size: initial !important; border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; top: 0px !important; white-space: nowrap;">Merchandise inventory<span aria-hidden="true" class="icon-Right small_rd_backg" role="presentation" style="border: 0px; font-family: "accountingtool important"; line-height: 1; margin: 0px; padding: 0px; position: absolute; right: 5px; speak: none; top: 11px; transform: translatey(-50%);"></span><span class="text-hide" style="border: 0px; margin: 0px; padding: 0px; position: absolute; text-indent: -99999px;">selected answer correct</span></td><td class="toggled groupResponse isN styleNumber rightAnswer" colspan="1" id="1_table2_cell_c2_r0" rowspan="1" style="background-attachment: initial !important; background-clip: initial !important; background-image: initial !important; background-origin: initial !important; background-position: initial !important; background-repeat: initial !important; background-size: initial !important; border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; text-align: right; top: 0px !important; white-space: nowrap;" togglehtmlindex="208">230<span aria-hidden="true" class="icon-Right small_rd_backg" role="presentation" style="border: 0px; font-family: "accountingtool important"; line-height: 1; margin: 0px; padding: 0px; position: absolute; right: 5px; speak: none; top: 11px; transform: translatey(-50%);"></span><span class="text-hide" style="border: 0px; margin: 0px; padding: 0px; position: absolute; text-align: left; text-indent: -99999px;">selected answer correct</span></td><td class="toggled groupResponse isN styleNumber" colspan="1" id="1_table2_cell_c3_r0" rowspan="1" style="border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; text-align: right; top: 0px !important; white-space: nowrap;" togglehtmlindex="208"><span class="text-hide" style="border: 0px; margin: 0px; padding: 0px; position: absolute; text-align: left; text-indent: -99999px;">not attempted</span></td></tr>
<tr h="23" style="border: 0px; cursor: pointer; height: 23px; margin: 0px; padding: 0px;" table="2"><td class="serialno-text" style="border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; text-align: center; text-indent: 100px; top: 0px !important; white-space: nowrap;"></td><td id="1_table2_cell_c0_r1" style="border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; top: 0px !important; white-space: nowrap;"></td><td class="dropDownList ddPolicy GJIndent rightAnswer" colspan="1" id="1_table2_cell_c1_r1" rowspan="1" style="background-attachment: initial !important; background-clip: initial !important; background-image: initial !important; background-origin: initial !important; background-position: initial !important; background-repeat: initial !important; background-size: initial !important; border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; text-indent: 15px; top: 0px !important; white-space: nowrap;">Cash<span aria-hidden="true" class="icon-Right small_rd_backg" role="presentation" style="border: 0px; font-family: "accountingtool important"; line-height: 1; margin: 0px; padding: 0px; position: absolute; right: 5px; speak: none; top: 11px; transform: translatey(-50%);"></span><span class="text-hide" style="border: 0px; margin: 0px; padding: 0px; position: absolute; text-indent: -99999px;">selected answer correct</span></td><td class="toggled groupResponse isN styleNumber" colspan="1" id="1_table2_cell_c2_r1" rowspan="1" style="border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; text-align: right; top: 0px !important; white-space: nowrap;" togglehtmlindex="209"><span class="text-hide" style="border: 0px; margin: 0px; padding: 0px; position: absolute; text-align: left; text-indent: -99999px;">not attempted</span></td><td class="toggled groupResponse isN styleNumber rightAnswer" colspan="1" id="1_table2_cell_c3_r1" rowspan="1" style="background-attachment: initial !important; background-clip: initial !important; background-image: initial !important; background-origin: initial !important; background-position: initial !important; background-repeat: initial !important; background-size: initial !important; border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; text-align: right; top: 0px !important; white-space: nowrap;" togglehtmlindex="209">230<span aria-hidden="true" class="icon-Right small_rd_backg" role="presentation" style="border: 0px; font-family: "accountingtool important"; line-height: 1; margin: 0px; padding: 0px; position: absolute; right: 5px; speak: none; top: 11px; transform: translatey(-50%);"></span><span class="text-hide" style="border: 0px; margin: 0px; padding: 0px; position: absolute; text-align: left; text-indent: -99999px;">selected answer correct</span></td></tr>
<tr class="second-row" h="23" style="border: 0px; height: 23px; margin: 0px; padding: 0px;"><td style="border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; top: 0px !important; white-space: nowrap;"></td><td style="border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; top: 0px !important; white-space: nowrap;"></td><td style="border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; top: 0px !important; white-space: nowrap;"></td><td style="border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; top: 0px !important; white-space: nowrap;"></td><td style="border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; top: 0px !important; white-space: nowrap;"></td></tr>
<tr h="23" style="border: 0px; cursor: pointer; height: 23px; margin: 0px; padding: 0px;" table="3"><td class="serialno-text" style="border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; text-align: center; top: 0px !important; white-space: nowrap;">3</td><td class="styleCenter" colspan="1" id="1_table3_cell_c0_r0" rowspan="1" style="border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; text-align: center; top: 0px !important; white-space: nowrap;">Apr 04</td><td class="dropDownList ddPolicy rightAnswer" colspan="1" id="1_table3_cell_c1_r0" rowspan="1" style="background-attachment: initial !important; background-clip: initial !important; background-image: initial !important; background-origin: initial !important; background-position: initial !important; background-repeat: initial !important; background-size: initial !important; border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; top: 0px !important; white-space: nowrap;">Accounts payable—Lyon<span aria-hidden="true" class="icon-Right small_rd_backg" role="presentation" style="border: 0px; font-family: "accountingtool important"; line-height: 1; margin: 0px; padding: 0px; position: absolute; right: 5px; speak: none; top: 11px; transform: translatey(-50%);"></span><span class="text-hide" style="border: 0px; margin: 0px; padding: 0px; position: absolute; text-indent: -99999px;">selected answer correct</span></td><td class="toggled groupResponse isN toggled groupResponse styleNumber rightAnswer" colspan="1" id="1_table3_cell_c2_r0" rowspan="1" style="background-attachment: initial !important; background-clip: initial !important; background-image: initial !important; background-origin: initial !important; background-position: initial !important; background-repeat: initial !important; background-size: initial !important; border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; text-align: right; top: 0px !important; white-space: nowrap;" togglehtmlindex="265">400<span aria-hidden="true" class="icon-Right small_rd_backg" role="presentation" style="border: 0px; font-family: "accountingtool important"; line-height: 1; margin: 0px; padding: 0px; position: absolute; right: 5px; speak: none; top: 11px; transform: translatey(-50%);"></span><span class="text-hide" style="border: 0px; margin: 0px; padding: 0px; position: absolute; text-align: left; text-indent: -99999px;">selected answer correct</span></td><td class="toggled groupResponse isN toggled groupResponse styleNumber" colspan="1" id="1_table3_cell_c3_r0" rowspan="1" style="border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; text-align: right; top: 0px !important; white-space: nowrap;" togglehtmlindex="265"><span class="text-hide" style="border: 0px; margin: 0px; padding: 0px; position: absolute; text-align: left; text-indent: -99999px;">not attempted</span></td></tr>
<tr h="23" style="border: 0px; cursor: pointer; height: 23px; margin: 0px; padding: 0px;" table="3"><td class="serialno-text" style="border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; text-align: center; text-indent: 100px; top: 0px !important; white-space: nowrap;"></td><td id="1_table3_cell_c0_r1" style="border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; top: 0px !important; white-space: nowrap;"></td><td class="dropDownList ddPolicy GJIndent rightAnswer" colspan="1" id="1_table3_cell_c1_r1" rowspan="1" style="background-attachment: initial !important; background-clip: initial !important; background-image: initial !important; background-origin: initial !important; background-position: initial !important; background-repeat: initial !important; background-size: initial !important; border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; text-indent: 15px; top: 0px !important; white-space: nowrap;">Merchandise inventory<span aria-hidden="true" class="icon-Right small_rd_backg" role="presentation" style="border: 0px; font-family: "accountingtool important"; line-height: 1; margin: 0px; padding: 0px; position: absolute; right: 5px; speak: none; top: 11px; transform: translatey(-50%);"></span><span class="text-hide" style="border: 0px; margin: 0px; padding: 0px; position: absolute; text-indent: -99999px;">selected answer correct</span></td><td class="toggled groupResponse isN styleNumber" colspan="1" id="1_table3_cell_c2_r1" rowspan="1" style="border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; text-align: right; top: 0px !important; white-space: nowrap;" togglehtmlindex="215"><span class="text-hide" style="border: 0px; margin: 0px; padding: 0px; position: absolute; text-align: left; text-indent: -99999px;">not attempted</span></td><td class="toggled groupResponse isN styleNumber rightAnswer" colspan="1" id="1_table3_cell_c3_r1" rowspan="1" style="background-attachment: initial !important; background-clip: initial !important; background-image: initial !important; background-origin: initial !important; background-position: initial !important; background-repeat: initial !important; background-size: initial !important; border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; text-align: right; top: 0px !important; white-space: nowrap;" togglehtmlindex="215">400<span aria-hidden="true" class="icon-Right small_rd_backg" role="presentation" style="border: 0px; font-family: "accountingtool important"; line-height: 1; margin: 0px; padding: 0px; position: absolute; right: 5px; speak: none; top: 11px; transform: translatey(-50%);"></span><span class="text-hide" style="border: 0px; margin: 0px; padding: 0px; position: absolute; text-align: left; text-indent: -99999px;">selected answer correct</span></td></tr>
<tr class="second-row" h="23" style="border: 0px; height: 23px; margin: 0px; padding: 0px;"><td style="border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; top: 0px !important; white-space: nowrap;"></td><td style="border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; top: 0px !important; white-space: nowrap;"></td><td style="border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; top: 0px !important; white-space: nowrap;"></td><td style="border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; top: 0px !important; white-space: nowrap;"></td><td style="border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; top: 0px !important; white-space: nowrap;"></td></tr>
<tr h="23" style="border: 0px; cursor: pointer; height: 23px; margin: 0px; padding: 0px;" table="4"><td class="serialno-text" style="border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; text-align: center; top: 0px !important; white-space: nowrap;">4</td><td class="styleCenter" colspan="1" id="1_table4_cell_c0_r0" rowspan="1" style="border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; text-align: center; top: 0px !important; white-space: nowrap;">Apr 17</td><td class="dropDownList ddPolicy rightAnswer" colspan="1" id="1_table4_cell_c1_r0" rowspan="1" style="background-attachment: initial !important; background-clip: initial !important; background-image: initial !important; background-origin: initial !important; background-position: initial !important; background-repeat: initial !important; background-size: initial !important; border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; top: 0px !important; white-space: nowrap;">Accounts payable—Lyon 5000-400<span aria-hidden="true" class="icon-Right small_rd_backg" role="presentation" style="border: 0px; font-family: "accountingtool important"; line-height: 1; margin: 0px; padding: 0px; position: absolute; right: 5px; speak: none; top: 11px; transform: translatey(-50%);"></span><span class="text-hide" style="border: 0px; margin: 0px; padding: 0px; position: absolute; text-indent: -99999px;">selected answer correct</span></td><td class="toggled groupResponse isN toggled groupResponse styleNumber rightAnswer" colspan="1" id="1_table4_cell_c2_r0" rowspan="1" style="background-attachment: initial !important; background-clip: initial !important; background-image: initial !important; background-origin: initial !important; background-position: initial !important; background-repeat: initial !important; background-size: initial !important; border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; text-align: right; top: 0px !important; white-space: nowrap;" togglehtmlindex="268">5,000<span aria-hidden="true" class="icon-Right small_rd_backg" role="presentation" style="border: 0px; font-family: "accountingtool important"; line-height: 1; margin: 0px; padding: 0px; position: absolute; right: 5px; speak: none; top: 11px; transform: translatey(-50%);"></span><span class="text-hide" style="border: 0px; margin: 0px; padding: 0px; position: absolute; text-align: left; text-indent: -99999px;">selected answer correct</span></td><td class="toggled groupResponse isN toggled groupResponse styleNumber" colspan="1" id="1_table4_cell_c3_r0" rowspan="1" style="border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; text-align: right; top: 0px !important; white-space: nowrap;" togglehtmlindex="268"><span class="text-hide" style="border: 0px; margin: 0px; padding: 0px; position: absolute; text-align: left; text-indent: -99999px;">not attempted</span></td></tr>
<tr h="23" style="border: 0px; cursor: pointer; height: 23px; margin: 0px; padding: 0px;" table="4"><td class="serialno-text" style="border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; text-align: center; text-indent: 100px; top: 0px !important; white-space: nowrap;"></td><td id="1_table4_cell_c0_r1" style="border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; top: 0px !important; white-space: nowrap;"></td><td class="dropDownList ddPolicy shuffled groupResponse GJIndent rightAnswer" colspan="1" id="1_table4_cell_c1_r1" rowspan="1" shufflehtmlindex="258" style="background-attachment: initial !important; background-clip: initial !important; background-image: initial !important; background-origin: initial !important; background-position: initial !important; background-repeat: initial !important; background-size: initial !important; border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; text-indent: 15px; top: 0px !important; white-space: nowrap;">Merchandise inventory 2% of 5000<span aria-hidden="true" class="icon-Right small_rd_backg" role="presentation" style="border: 0px; font-family: "accountingtool important"; line-height: 1; margin: 0px; padding: 0px; position: absolute; right: 5px; speak: none; top: 11px; transform: translatey(-50%);"></span><span class="text-hide" style="border: 0px; margin: 0px; padding: 0px; position: absolute; text-indent: -99999px;">selected answer correct</span></td><td class="toggled groupResponse shuffled isN styleNumber" colspan="1" id="1_table4_cell_c2_r1" rowspan="1" shufflehtmlindex="258" style="border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; text-align: right; top: 0px !important; white-space: nowrap;" togglehtmlindex="221"><span class="text-hide" style="border: 0px; margin: 0px; padding: 0px; position: absolute; text-align: left; text-indent: -99999px;">not attempted</span></td><td class="toggled groupResponse shuffled isN styleNumber rightAnswer" colspan="1" id="1_table4_cell_c3_r1" rowspan="1" shufflehtmlindex="258" style="background-attachment: initial !important; background-clip: initial !important; background-image: initial !important; background-origin: initial !important; background-position: initial !important; background-repeat: initial !important; background-size: initial !important; border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; text-align: right; top: 0px !important; white-space: nowrap;" togglehtmlindex="221">100<span aria-hidden="true" class="icon-Right small_rd_backg" role="presentation" style="border: 0px; font-family: "accountingtool important"; line-height: 1; margin: 0px; padding: 0px; position: absolute; right: 5px; speak: none; top: 11px; transform: translatey(-50%);"></span><span class="text-hide" style="border: 0px; margin: 0px; padding: 0px; position: absolute; text-align: left; text-indent: -99999px;">selected answer correct</span></td></tr>
<tr h="23" style="border: 0px; cursor: pointer; height: 23px; margin: 0px; padding: 0px;" table="4"><td class="serialno-text" style="border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; text-align: center; text-indent: 100px; top: 0px !important; white-space: nowrap;"></td><td id="1_table4_cell_c0_r2" style="border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; top: 0px !important; white-space: nowrap;"></td><td class="dropDownList ddPolicy shuffled groupResponse GJIndent rightAnswer" colspan="1" id="1_table4_cell_c1_r2" rowspan="1" shufflehtmlindex="258" style="background-attachment: initial !important; background-clip: initial !important; background-image: initial !important; background-origin: initial !important; background-position: initial !important; background-repeat: initial !important; background-size: initial !important; border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; text-indent: 15px; top: 0px !important; white-space: nowrap;">Cash<span aria-hidden="true" class="icon-Right small_rd_backg" role="presentation" style="border: 0px; font-family: "accountingtool important"; line-height: 1; margin: 0px; padding: 0px; position: absolute; right: 5px; speak: none; top: 11px; transform: translatey(-50%);"></span><span class="text-hide" style="border: 0px; margin: 0px; padding: 0px; position: absolute; text-indent: -99999px;">selected answer correct</span></td><td class="toggled groupResponse shuffled isN styleNumber" colspan="1" id="1_table4_cell_c2_r2" rowspan="1" shufflehtmlindex="258" style="border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; text-align: right; top: 0px !important; white-space: nowrap;" togglehtmlindex="222"><span class="text-hide" style="border: 0px; margin: 0px; padding: 0px; position: absolute; text-align: left; text-indent: -99999px;">not attempted</span></td><td class="toggled groupResponse shuffled isN styleNumber rightAnswer" colspan="1" id="1_table4_cell_c3_r2" rowspan="1" shufflehtmlindex="258" style="background-attachment: initial !important; background-clip: initial !important; background-image: initial !important; background-origin: initial !important; background-position: initial !important; background-repeat: initial !important; background-size: initial !important; border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; text-align: right; top: 0px !important; white-space: nowrap;" togglehtmlindex="222">4,900<span aria-hidden="true" class="icon-Right small_rd_backg" role="presentation" style="border: 0px; font-family: "accountingtool important"; line-height: 1; margin: 0px; padding: 0px; position: absolute; right: 5px; speak: none; top: 11px; transform: translatey(-50%);"></span><span class="text-hide" style="border: 0px; margin: 0px; padding: 0px; position: absolute; text-align: left; text-indent: -99999px;">selected answer correct</span></td></tr>
<tr class="second-row" h="23" style="border: 0px; height: 23px; margin: 0px; padding: 0px;"><td style="border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; top: 0px !important; white-space: nowrap;"></td><td style="border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; top: 0px !important; white-space: nowrap;"></td><td style="border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; top: 0px !important; white-space: nowrap;"></td><td style="border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; top: 0px !important; white-space: nowrap;"></td><td style="border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; top: 0px !important; white-space: nowrap;"></td></tr>
<tr h="23" style="border: 0px; cursor: pointer; height: 23px; margin: 0px; padding: 0px;" table="5"><td class="serialno-text" style="border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; text-align: center; top: 0px !important; white-space: nowrap;">5</td><td class="styleCenter" colspan="1" id="1_table5_cell_c0_r0" rowspan="1" style="border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; text-align: center; top: 0px !important; white-space: nowrap;">Apr 18</td><td class="dropDownList ddPolicy rightAnswer" colspan="1" id="1_table5_cell_c1_r0" rowspan="1" style="background-attachment: initial !important; background-clip: initial !important; background-image: initial !important; background-origin: initial !important; background-position: initial !important; background-repeat: initial !important; background-size: initial !important; border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; top: 0px !important; white-space: nowrap;">Merchandise inventory<span aria-hidden="true" class="icon-Right small_rd_backg" role="presentation" style="border: 0px; font-family: "accountingtool important"; line-height: 1; margin: 0px; padding: 0px; position: absolute; right: 5px; speak: none; top: 11px; transform: translatey(-50%);"></span><span class="text-hide" style="border: 0px; margin: 0px; padding: 0px; position: absolute; text-indent: -99999px;">selected answer correct</span></td><td class="toggled groupResponse isN toggled groupResponse toggled groupResponse styleNumber rightAnswer" colspan="1" id="1_table5_cell_c2_r0" rowspan="1" style="background-attachment: initial !important; background-clip: initial !important; background-image: initial !important; background-origin: initial !important; background-position: initial !important; background-repeat: initial !important; background-size: initial !important; border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; text-align: right; top: 0px !important; white-space: nowrap;" togglehtmlindex="274">10,100<span aria-hidden="true" class="icon-Right small_rd_backg" role="presentation" style="border: 0px; font-family: "accountingtool important"; line-height: 1; margin: 0px; padding: 0px; position: absolute; right: 5px; speak: none; top: 11px; transform: translatey(-50%);"></span><span class="text-hide" style="border: 0px; margin: 0px; padding: 0px; position: absolute; text-align: left; text-indent: -99999px;">selected answer correct</span></td><td class="toggled groupResponse isN toggled groupResponse toggled groupResponse styleNumber" colspan="1" id="1_table5_cell_c3_r0" rowspan="1" style="border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; text-align: right; top: 0px !important; white-space: nowrap;" togglehtmlindex="274"><span class="text-hide" style="border: 0px; margin: 0px; padding: 0px; position: absolute; text-align: left; text-indent: -99999px;">not attempted</span></td></tr>
<tr h="23" style="border: 0px; cursor: pointer; height: 23px; margin: 0px; padding: 0px;" table="5"><td class="serialno-text" style="border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; text-align: center; text-indent: 100px; top: 0px !important; white-space: nowrap;"></td><td id="1_table5_cell_c0_r1" style="border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; top: 0px !important; white-space: nowrap;"></td><td class="dropDownList ddPolicy GJIndent rightAnswer" colspan="1" id="1_table5_cell_c1_r1" rowspan="1" style="background-attachment: initial !important; background-clip: initial !important; background-image: initial !important; background-origin: initial !important; background-position: initial !important; background-repeat: initial !important; background-size: initial !important; border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; text-indent: 15px; top: 0px !important; white-space: nowrap;">Accounts payable—Frist<span aria-hidden="true" class="icon-Right small_rd_backg" role="presentation" style="border: 0px; font-family: "accountingtool important"; line-height: 1; margin: 0px; padding: 0px; position: absolute; right: 5px; speak: none; top: 11px; transform: translatey(-50%);"></span><span class="text-hide" style="border: 0px; margin: 0px; padding: 0px; position: absolute; text-indent: -99999px;">selected answer correct</span></td><td class="toggled groupResponse isN styleNumber" colspan="1" id="1_table5_cell_c2_r1" rowspan="1" style="border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; text-align: right; top: 0px !important; white-space: nowrap;" togglehtmlindex="228"><span class="text-hide" style="border: 0px; margin: 0px; padding: 0px; position: absolute; text-align: left; text-indent: -99999px;">not attempted</span></td><td class="toggled groupResponse isN styleNumber rightAnswer" colspan="1" id="1_table5_cell_c3_r1" rowspan="1" style="background-attachment: initial !important; background-clip: initial !important; background-image: initial !important; background-origin: initial !important; background-position: initial !important; background-repeat: initial !important; background-size: initial !important; border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; text-align: right; top: 0px !important; white-space: nowrap;" togglehtmlindex="228">10,100<span aria-hidden="true" class="icon-Right small_rd_backg" role="presentation" style="border: 0px; font-family: "accountingtool important"; line-height: 1; margin: 0px; padding: 0px; position: absolute; right: 5px; speak: none; top: 11px; transform: translatey(-50%);"></span><span class="text-hide" style="border: 0px; margin: 0px; padding: 0px; position: absolute; text-align: left; text-indent: -99999px;">selected answer correct</span></td></tr>
<tr class="second-row" h="23" style="border: 0px; height: 23px; margin: 0px; padding: 0px;"><td style="border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; top: 0px !important; white-space: nowrap;"></td><td style="border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; top: 0px !important; white-space: nowrap;"></td><td style="border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; top: 0px !important; white-space: nowrap;"></td><td style="border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; top: 0px !important; white-space: nowrap;"></td><td style="border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; top: 0px !important; white-space: nowrap;"></td></tr>
<tr h="23" style="border: 0px; cursor: pointer; height: 23px; margin: 0px; padding: 0px;" table="6"><td class="serialno-text" style="border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; text-align: center; top: 0px !important; white-space: nowrap;">6</td><td class="styleCenter" colspan="1" id="1_table6_cell_c0_r0" rowspan="1" style="border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; text-align: center; top: 0px !important; white-space: nowrap;">Apr 21</td><td class="dropDownList ddPolicy rightAnswer" colspan="1" id="1_table6_cell_c1_r0" rowspan="1" style="background-attachment: initial !important; background-clip: initial !important; background-image: initial !important; background-origin: initial !important; background-position: initial !important; background-repeat: initial !important; background-size: initial !important; border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; top: 0px !important; white-space: nowrap;">Accounts payable—Frist<span aria-hidden="true" class="icon-Right small_rd_backg" role="presentation" style="border: 0px; font-family: "accountingtool important"; line-height: 1; margin: 0px; padding: 0px; position: absolute; right: 5px; speak: none; top: 11px; transform: translatey(-50%);"></span><span class="text-hide" style="border: 0px; margin: 0px; padding: 0px; position: absolute; text-indent: -99999px;">selected answer correct</span></td><td class="toggled groupResponse isN toggled groupResponse toggled groupResponse toggled groupResponse styleNumber toggled groupResponse rightAnswer" colspan="1" id="1_table6_cell_c2_r0" rowspan="1" style="background-attachment: initial !important; background-clip: initial !important; background-image: initial !important; background-origin: initial !important; background-position: initial !important; background-repeat: initial !important; background-size: initial !important; border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; text-align: right; top: 0px !important; white-space: nowrap;" togglehtmlindex="332">500<span aria-hidden="true" class="icon-Right small_rd_backg" role="presentation" style="border: 0px; font-family: "accountingtool important"; line-height: 1; margin: 0px; padding: 0px; position: absolute; right: 5px; speak: none; top: 11px; transform: translatey(-50%);"></span><span class="text-hide" style="border: 0px; margin: 0px; padding: 0px; position: absolute; text-align: left; text-indent: -99999px;">selected answer correct</span></td><td class="toggled groupResponse isN toggled groupResponse toggled groupResponse toggled groupResponse toggled groupResponse styleNumber" colspan="1" id="1_table6_cell_c3_r0" rowspan="1" style="border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; text-align: right; top: 0px !important; white-space: nowrap;" togglehtmlindex="332"><span class="text-hide" style="border: 0px; margin: 0px; padding: 0px; position: absolute; text-align: left; text-indent: -99999px;">not attempted</span></td></tr>
<tr h="23" style="border: 0px; cursor: pointer; height: 23px; margin: 0px; padding: 0px;" table="6"><td class="serialno-text" style="border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; text-align: center; text-indent: 100px; top: 0px !important; white-space: nowrap;"></td><td id="1_table6_cell_c0_r1" style="border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; top: 0px !important; white-space: nowrap;"></td><td class="dropDownList ddPolicy GJIndent rightAnswer" colspan="1" id="1_table6_cell_c1_r1" rowspan="1" style="background-attachment: initial !important; background-clip: initial !important; background-image: initial !important; background-origin: initial !important; background-position: initial !important; background-repeat: initial !important; background-size: initial !important; border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; text-indent: 15px; top: 0px !important; white-space: nowrap;">Merchandise inventory<span aria-hidden="true" class="icon-Right small_rd_backg" role="presentation" style="border: 0px; font-family: "accountingtool important"; line-height: 1; margin: 0px; padding: 0px; position: absolute; right: 5px; speak: none; top: 11px; transform: translatey(-50%);"></span><span class="text-hide" style="border: 0px; margin: 0px; padding: 0px; position: absolute; text-indent: -99999px;">selected answer correct</span></td><td class="toggled groupResponse isN styleNumber" colspan="1" id="1_table6_cell_c2_r1" rowspan="1" style="border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; text-align: right; top: 0px !important; white-space: nowrap;" togglehtmlindex="234"><span class="text-hide" style="border: 0px; margin: 0px; padding: 0px; position: absolute; text-align: left; text-indent: -99999px;">not attempted</span></td><td class="toggled groupResponse isN styleNumber rightAnswer" colspan="1" id="1_table6_cell_c3_r1" rowspan="1" style="background-attachment: initial !important; background-clip: initial !important; background-image: initial !important; background-origin: initial !important; background-position: initial !important; background-repeat: initial !important; background-size: initial !important; border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; text-align: right; top: 0px !important; white-space: nowrap;" togglehtmlindex="234">500<span aria-hidden="true" class="icon-Right small_rd_backg" role="presentation" style="border: 0px; font-family: "accountingtool important"; line-height: 1; margin: 0px; padding: 0px; position: absolute; right: 5px; speak: none; top: 11px; transform: translatey(-50%);"></span><span class="text-hide" style="border: 0px; margin: 0px; padding: 0px; position: absolute; text-align: left; text-indent: -99999px;">selected answer correct</span></td></tr>
<tr class="second-row" h="23" style="border: 0px; height: 23px; margin: 0px; padding: 0px;"><td style="border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; top: 0px !important; white-space: nowrap;"></td><td style="border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; top: 0px !important; white-space: nowrap;"></td><td style="border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; top: 0px !important; white-space: nowrap;"></td><td style="border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; top: 0px !important; white-space: nowrap;"></td><td style="border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; top: 0px !important; white-space: nowrap;"></td></tr>
<tr h="23" style="border: 0px; cursor: pointer; height: 23px; margin: 0px; padding: 0px;" table="7"><td class="serialno-text" style="border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; text-align: center; top: 0px !important; white-space: nowrap;">7</td><td class="styleCenter" colspan="1" id="1_table7_cell_c0_r0" rowspan="1" style="border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; text-align: center; top: 0px !important; white-space: nowrap;">Apr 28</td><td class="dropDownList ddPolicy rightAnswer" colspan="1" id="1_table7_cell_c1_r0" rowspan="1" style="background-attachment: initial !important; background-clip: initial !important; background-image: initial !important; background-origin: initial !important; background-position: initial !important; background-repeat: initial !important; background-size: initial !important; border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; top: 0px !important; white-space: nowrap;">Accounts payable—Frist<span aria-hidden="true" class="icon-Right small_rd_backg" role="presentation" style="border: 0px; font-family: "accountingtool important"; line-height: 1; margin: 0px; padding: 0px; position: absolute; right: 5px; speak: none; top: 11px; transform: translatey(-50%);"></span><span class="text-hide" style="border: 0px; margin: 0px; padding: 0px; position: absolute; text-indent: -99999px;">selected answer correct</span></td><td class="toggled groupResponse isN toggled groupResponse toggled groupResponse toggled groupResponse styleNumber toggled groupResponse rightAnswer" colspan="1" id="1_table7_cell_c2_r0" rowspan="1" style="background-attachment: initial !important; background-clip: initial !important; background-image: initial !important; background-origin: initial !important; background-position: initial !important; background-repeat: initial !important; background-size: initial !important; border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; text-align: right; top: 0px !important; white-space: nowrap;" togglehtmlindex="336">9,600<span aria-hidden="true" class="icon-Right small_rd_backg" role="presentation" style="border: 0px; font-family: "accountingtool important"; line-height: 1; margin: 0px; padding: 0px; position: absolute; right: 5px; speak: none; top: 11px; transform: translatey(-50%);"></span><span class="text-hide" style="border: 0px; margin: 0px; padding: 0px; position: absolute; text-align: left; text-indent: -99999px;">selected answer correct</span></td><td class="toggled groupResponse isN toggled groupResponse toggled groupResponse toggled groupResponse toggled groupResponse styleNumber" colspan="1" id="1_table7_cell_c3_r0" rowspan="1" style="border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; text-align: right; top: 0px !important; white-space: nowrap;" togglehtmlindex="336"><span class="text-hide" style="border: 0px; margin: 0px; padding: 0px; position: absolute; text-align: left; text-indent: -99999px;">not attempted</span></td></tr>
<tr h="23" style="border: 0px; cursor: pointer; height: 23px; margin: 0px; padding: 0px;" table="7"><td class="serialno-text" style="border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; text-align: center; text-indent: 100px; top: 0px !important; white-space: nowrap;"></td><td id="1_table7_cell_c0_r1" style="border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; top: 0px !important; white-space: nowrap;"></td><td class="dropDownList ddPolicy shuffled groupResponse GJIndent rightAnswer" colspan="1" id="1_table7_cell_c1_r1" rowspan="1" shufflehtmlindex="259" style="background-attachment: initial !important; background-clip: initial !important; background-image: initial !important; background-origin: initial !important; background-position: initial !important; background-repeat: initial !important; background-size: initial !important; border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; text-indent: 15px; top: 0px !important; white-space: nowrap;">Merchandise inventory 1%<span aria-hidden="true" class="icon-Right small_rd_backg" role="presentation" style="border: 0px; font-family: "accountingtool important"; line-height: 1; margin: 0px; padding: 0px; position: absolute; right: 5px; speak: none; top: 11px; transform: translatey(-50%);"></span><span class="text-hide" style="border: 0px; margin: 0px; padding: 0px; position: absolute; text-indent: -99999px;">selected answer correct</span></td><td class="toggled groupResponse shuffled isN styleNumber" colspan="1" id="1_table7_cell_c2_r1" rowspan="1" shufflehtmlindex="259" style="border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; text-align: right; top: 0px !important; white-space: nowrap;" togglehtmlindex="240"><span class="text-hide" style="border: 0px; margin: 0px; padding: 0px; position: absolute; text-align: left; text-indent: -99999px;">not attempted</span></td><td class="toggled groupResponse shuffled isN styleNumber rightAnswer" colspan="1" id="1_table7_cell_c3_r1" rowspan="1" shufflehtmlindex="259" style="background-attachment: initial !important; background-clip: initial !important; background-image: initial !important; background-origin: initial !important; background-position: initial !important; background-repeat: initial !important; background-size: initial !important; border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; text-align: right; top: 0px !important; white-space: nowrap;" togglehtmlindex="240">96<span aria-hidden="true" class="icon-Right small_rd_backg" role="presentation" style="border: 0px; font-family: "accountingtool important"; line-height: 1; margin: 0px; padding: 0px; position: absolute; right: 5px; speak: none; top: 11px; transform: translatey(-50%);"></span><span class="text-hide" style="border: 0px; margin: 0px; padding: 0px; position: absolute; text-align: left; text-indent: -99999px;">selected answer correct</span></td></tr>
<tr h="23" style="border: 0px; cursor: pointer; height: 23px; margin: 0px; padding: 0px;" table="7"><td class="serialno-text" style="border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; text-align: center; text-indent: 100px; top: 0px !important; white-space: nowrap;"></td><td id="1_table7_cell_c0_r2" style="border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; top: 0px !important; white-space: nowrap;"></td><td class="dropDownList ddPolicy shuffled groupResponse GJIndent rightAnswer" colspan="1" id="1_table7_cell_c1_r2" rowspan="1" shufflehtmlindex="259" style="background-attachment: initial !important; background-clip: initial !important; background-image: initial !important; background-origin: initial !important; background-position: initial !important; background-repeat: initial !important; background-size: initial !important; border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; text-indent: 15px; top: 0px !important; white-space: nowrap;">Cash<span aria-hidden="true" class="icon-Right small_rd_backg" role="presentation" style="border: 0px; font-family: "accountingtool important"; line-height: 1; margin: 0px; padding: 0px; position: absolute; right: 5px; speak: none; top: 11px; transform: translatey(-50%);"></span><span class="text-hide" style="border: 0px; margin: 0px; padding: 0px; position: absolute; text-indent: -99999px;">selected answer correct</span></td><td class="toggled groupResponse shuffled isN styleNumber" colspan="1" id="1_table7_cell_c2_r2" rowspan="1" shufflehtmlindex="259" style="border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; text-align: right; top: 0px !important; white-space: nowrap;" togglehtmlindex="241"><span class="text-hide" style="border: 0px; margin: 0px; padding: 0px; position: absolute; text-align: left; text-indent: -99999px;">not attempted</span></td><td class="toggled groupResponse shuffled isN styleNumber rightAnswer" colspan="1" id="1_table7_cell_c3_r2" rowspan="1" shufflehtmlindex="259" style="background-attachment: initial !important; background-clip: initial !important; background-image: initial !important; background-origin: initial !important; background-position: initial !important; background-repeat: initial !important; background-size: initial !important; border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; text-align: right; top: 0px !important; white-space: nowrap;" togglehtmlindex="241">9,504<span aria-hidden="true" class="icon-Right small_rd_backg" role="presentation" style="border: 0px; font-family: "accountingtool important"; line-height: 1; margin: 0px; padding: 0px; position: absolute; right: 5px; speak: none; top: 11px; transform: translatey(-50%);"></span><span class="text-hide" style="border: 0px; margin: 0px; padding: 0px; position: absolute; text-align: left; text-indent: -99999px;">selected answer correct</span></td></tr>
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<span style="background-color: #f3f3f3; color: #100000; font-family: "arial"; font-size: 30px;">6.</span><br />
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Prepare journal entries to record each of the following sales transactions of a merchandising company. The company uses a perpetual inventory system and the gross method.<br />
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<table border="0" cellpadding="0" cellspacing="0" style="color: #252525; font-family: monospace; font-size: inherit; font-stretch: inherit; font-variant-east-asian: inherit; font-variant-numeric: inherit; line-height: inherit; margin: 0px; padding: 0px;"><tbody style="font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px;">
<tr style="font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px;"><td style="font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px; text-align: right; vertical-align: top;">Apr.</td><td style="font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px; text-align: right; vertical-align: top;"></td><td style="font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px; text-align: right; vertical-align: top;">1</td><td style="font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px; text-align: right; vertical-align: top;"></td><td style="font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px; vertical-align: middle;">Sold merchandise for $5,800, with credit terms n/30; invoice dated April 1. The cost of the merchandise is $3,480.</td></tr>
<tr style="font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px;"><td style="font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px; text-align: right; vertical-align: top;">Apr.</td><td style="font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px; text-align: right; vertical-align: top;"></td><td style="font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px; text-align: right; vertical-align: top;">4</td><td style="font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px; text-align: right; vertical-align: top;"></td><td style="font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px; vertical-align: middle;">The customer in the April 1 sale returned $660 of merchandise for full credit. The merchandise, which had cost $396, is returned to inventory.</td></tr>
<tr style="font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px;"><td style="font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px; text-align: right; vertical-align: top;">Apr.</td><td style="font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px; text-align: right; vertical-align: top;"></td><td style="font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px; text-align: right; vertical-align: top;">8</td><td style="font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px; text-align: right; vertical-align: top;"></td><td style="font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px; vertical-align: middle;">Sold merchandise for $2,400, with credit terms of 1/10, n/30; invoice dated April 8. Cost of the merchandise is $1,680.</td></tr>
<tr style="font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px;"><td style="font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px; text-align: right; vertical-align: top;">Apr.</td><td style="font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px; text-align: right; vertical-align: top;"></td><td style="font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px; text-align: right; vertical-align: top;">11</td><td style="font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px; text-align: right; vertical-align: top;"></td><td style="font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px; vertical-align: middle;">Received payment for the amount due from the April 1 sale less the return on April 4.</td></tr>
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<table class="review" id="holisticTable" style="border-bottom-color: initial; border-bottom-style: initial; border-image: initial; border-left-color: rgb(119, 119, 119); border-left-style: solid; border-right-color: initial; border-right-style: initial; border-spacing: 0px; border-top-color: rgb(119, 119, 119) !important; border-top-style: solid !important; border-width: 1px 0px 0px 1px; color: black; font-family: Verdana; font-size: 13px; font-stretch: inherit; font-variant-east-asian: inherit; font-variant-numeric: inherit; height: 487px; line-height: inherit; margin: -1px 0px 0px; padding: 0px; table-layout: fixed; width: 776px;" summary="Below is listing of entries that have been entered for this requirements." tabindex="0"><colgroup><col class="acol" style="width: 40px;" width="40"></col><col style="width: 85px;" width="85"></col><col style="width: 305px;" width="305"></col><col style="width: 75px;" width="75"></col><col style="width: 75px;" width="75"></col></colgroup><tbody style="border: 0px; margin: 0px; padding: 0px;">
<tr h="26px" style="border: 0px; height: 26px; margin: 0px; padding: 0px;"><th class="styleCenter styleBold serial-no" style="background-color: #79ade5; border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; margin: 0px; overflow: hidden; padding: 0px 3px; text-align: center; width: 84px;">No</th><th class="styleCenter styleBold" style="background-color: #79ade5; border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; margin: 0px; overflow: hidden; padding: 0px 3px; text-align: center; width: auto;">Date</th><th class="styleCenter styleBold" style="background-color: #79ade5; border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; margin: 0px; overflow: hidden; padding: 0px 3px; text-align: center; width: auto;">General Journal</th><th class="styleCenter styleBold" style="background-color: #79ade5; border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; margin: 0px; overflow: hidden; padding: 0px 3px; text-align: center; width: auto;">Debit</th><th class="styleCenter styleBold" style="background-color: #79ade5; border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; margin: 0px; overflow: hidden; padding: 0px 3px; text-align: center; width: auto;">Credit</th></tr>
<tr h="23" style="border: 0px; cursor: pointer; height: 23px; margin: 0px; padding: 0px;" table="1"><td class="serialno-text" style="border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; text-align: center; top: 0px !important; white-space: nowrap;">1</td><td class="styleCenter" colspan="1" id="1_table1_cell_c0_r0" rowspan="1" style="border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; text-align: center; top: 0px !important; white-space: nowrap;">Apr 01</td><td class="dropDownList ddPolicydropDownList ddPolicy rightAnswer" colspan="1" id="1_table1_cell_c1_r0" rowspan="1" style="background-attachment: initial !important; background-clip: initial !important; background-image: initial !important; background-origin: initial !important; background-position: initial !important; background-repeat: initial !important; background-size: initial !important; border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; top: 0px !important; white-space: nowrap;">Accounts receivable<span aria-hidden="true" class="icon-Right small_rd_backg" role="presentation" style="border: 0px; font-family: "accountingtool important"; line-height: 1; margin: 0px; padding: 0px; position: absolute; right: 5px; speak: none; top: 11px; transform: translatey(-50%);"></span><span class="text-hide" style="border: 0px; margin: 0px; padding: 0px; position: absolute; text-indent: -99999px;">selected answer correct</span></td><td class="toggled groupResponse styleRight isN styleNumber rightAnswer" colspan="1" id="1_table1_cell_c2_r0" rowspan="1" style="background-attachment: initial !important; background-clip: initial !important; background-image: initial !important; background-origin: initial !important; background-position: initial !important; background-repeat: initial !important; background-size: initial !important; border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; text-align: right; top: 0px !important; white-space: nowrap;" togglehtmlindex="6">5,800<span aria-hidden="true" class="icon-Right small_rd_backg" role="presentation" style="border: 0px; font-family: "accountingtool important"; line-height: 1; margin: 0px; padding: 0px; position: absolute; right: 5px; speak: none; top: 11px; transform: translatey(-50%);"></span><span class="text-hide" style="border: 0px; margin: 0px; padding: 0px; position: absolute; text-align: left; text-indent: -99999px;">selected answer correct</span></td><td class="toggled groupResponse styleRight isN styleNumber" colspan="1" id="1_table1_cell_c3_r0" rowspan="1" style="border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; text-align: right; top: 0px !important; white-space: nowrap;" togglehtmlindex="6"><span class="text-hide" style="border: 0px; margin: 0px; padding: 0px; position: absolute; text-align: left; text-indent: -99999px;">not attempted</span></td></tr>
<tr h="23" style="border: 0px; cursor: pointer; height: 23px; margin: 0px; padding: 0px;" table="1"><td class="serialno-text" style="border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; text-align: center; text-indent: 100px; top: 0px !important; white-space: nowrap;"></td><td id="1_table1_cell_c0_r1" style="border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; top: 0px !important; white-space: nowrap;"></td><td class="dropDownList ddPolicydropDownList ddPolicy GJIndent rightAnswer" colspan="1" id="1_table1_cell_c1_r1" rowspan="1" style="background-attachment: initial !important; background-clip: initial !important; background-image: initial !important; background-origin: initial !important; background-position: initial !important; background-repeat: initial !important; background-size: initial !important; border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; text-indent: 15px; top: 0px !important; white-space: nowrap;">Sales<span aria-hidden="true" class="icon-Right small_rd_backg" role="presentation" style="border: 0px; font-family: "accountingtool important"; line-height: 1; margin: 0px; padding: 0px; position: absolute; right: 5px; speak: none; top: 11px; transform: translatey(-50%);"></span><span class="text-hide" style="border: 0px; margin: 0px; padding: 0px; position: absolute; text-indent: -99999px;">selected answer correct</span></td><td class="toggled groupResponse styleRight isN styleNumber" colspan="1" id="1_table1_cell_c2_r1" rowspan="1" style="border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; text-align: right; top: 0px !important; white-space: nowrap;" togglehtmlindex="7"><span class="text-hide" style="border: 0px; margin: 0px; padding: 0px; position: absolute; text-align: left; text-indent: -99999px;">not attempted</span></td><td class="toggled groupResponse styleRight isN styleNumber rightAnswer" colspan="1" id="1_table1_cell_c3_r1" rowspan="1" style="background-attachment: initial !important; background-clip: initial !important; background-image: initial !important; background-origin: initial !important; background-position: initial !important; background-repeat: initial !important; background-size: initial !important; border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; text-align: right; top: 0px !important; white-space: nowrap;" togglehtmlindex="7">5,800<span aria-hidden="true" class="icon-Right small_rd_backg" role="presentation" style="border: 0px; font-family: "accountingtool important"; line-height: 1; margin: 0px; padding: 0px; position: absolute; right: 5px; speak: none; top: 11px; transform: translatey(-50%);"></span><span class="text-hide" style="border: 0px; margin: 0px; padding: 0px; position: absolute; text-align: left; text-indent: -99999px;">selected answer correct</span></td></tr>
<tr class="second-row" h="23" style="border: 0px; height: 23px; margin: 0px; padding: 0px;"><td style="border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; top: 0px !important; white-space: nowrap;"></td><td style="border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; top: 0px !important; white-space: nowrap;"></td><td style="border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; top: 0px !important; white-space: nowrap;"></td><td style="border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; top: 0px !important; white-space: nowrap;"></td><td style="border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; top: 0px !important; white-space: nowrap;"></td></tr>
<tr h="23" style="border: 0px; cursor: pointer; height: 23px; margin: 0px; padding: 0px;" table="2"><td class="serialno-text" style="border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; text-align: center; top: 0px !important; white-space: nowrap;">2</td><td class="styleCenter" colspan="1" id="1_table2_cell_c0_r0" rowspan="1" style="border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; text-align: center; top: 0px !important; white-space: nowrap;">Apr 01</td><td class="dropDownList ddPolicydropDownList ddPolicy rightAnswer" colspan="1" id="1_table2_cell_c1_r0" rowspan="1" style="background-attachment: initial !important; background-clip: initial !important; background-image: initial !important; background-origin: initial !important; background-position: initial !important; background-repeat: initial !important; background-size: initial !important; border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; top: 0px !important; white-space: nowrap;">Cost of goods sold<span aria-hidden="true" class="icon-Right small_rd_backg" role="presentation" style="border: 0px; font-family: "accountingtool important"; line-height: 1; margin: 0px; padding: 0px; position: absolute; right: 5px; speak: none; top: 11px; transform: translatey(-50%);"></span><span class="text-hide" style="border: 0px; margin: 0px; padding: 0px; position: absolute; text-indent: -99999px;">selected answer correct</span></td><td class="toggled groupResponse styleRight isN styleNumber rightAnswer" colspan="1" id="1_table2_cell_c2_r0" rowspan="1" style="background-attachment: initial !important; background-clip: initial !important; background-image: initial !important; background-origin: initial !important; background-position: initial !important; background-repeat: initial !important; background-size: initial !important; border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; text-align: right; top: 0px !important; white-space: nowrap;" togglehtmlindex="12">3,480<span aria-hidden="true" class="icon-Right small_rd_backg" role="presentation" style="border: 0px; font-family: "accountingtool important"; line-height: 1; margin: 0px; padding: 0px; position: absolute; right: 5px; speak: none; top: 11px; transform: translatey(-50%);"></span><span class="text-hide" style="border: 0px; margin: 0px; padding: 0px; position: absolute; text-align: left; text-indent: -99999px;">selected answer correct</span></td><td class="toggled groupResponse styleRight isN styleNumber" colspan="1" id="1_table2_cell_c3_r0" rowspan="1" style="border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; text-align: right; top: 0px !important; white-space: nowrap;" togglehtmlindex="12"><span class="text-hide" style="border: 0px; margin: 0px; padding: 0px; position: absolute; text-align: left; text-indent: -99999px;">not attempted</span></td></tr>
<tr h="23" style="border: 0px; cursor: pointer; height: 23px; margin: 0px; padding: 0px;" table="2"><td class="serialno-text" style="border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; text-align: center; text-indent: 100px; top: 0px !important; white-space: nowrap;"></td><td id="1_table2_cell_c0_r1" style="border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; top: 0px !important; white-space: nowrap;"></td><td class="dropDownList ddPolicydropDownList ddPolicy GJIndent rightAnswer" colspan="1" id="1_table2_cell_c1_r1" rowspan="1" style="background-attachment: initial !important; background-clip: initial !important; background-image: initial !important; background-origin: initial !important; background-position: initial !important; background-repeat: initial !important; background-size: initial !important; border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; text-indent: 15px; top: 0px !important; white-space: nowrap;">Merchandise inventory<span aria-hidden="true" class="icon-Right small_rd_backg" role="presentation" style="border: 0px; font-family: "accountingtool important"; line-height: 1; margin: 0px; padding: 0px; position: absolute; right: 5px; speak: none; top: 11px; transform: translatey(-50%);"></span><span class="text-hide" style="border: 0px; margin: 0px; padding: 0px; position: absolute; text-indent: -99999px;">selected answer correct</span></td><td class="toggled groupResponse styleRight isN styleNumber" colspan="1" id="1_table2_cell_c2_r1" rowspan="1" style="border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; text-align: right; top: 0px !important; white-space: nowrap;" togglehtmlindex="13"><span class="text-hide" style="border: 0px; margin: 0px; padding: 0px; position: absolute; text-align: left; text-indent: -99999px;">not attempted</span></td><td class="toggled groupResponse styleRight isN styleNumber rightAnswer" colspan="1" id="1_table2_cell_c3_r1" rowspan="1" style="background-attachment: initial !important; background-clip: initial !important; background-image: initial !important; background-origin: initial !important; background-position: initial !important; background-repeat: initial !important; background-size: initial !important; border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; text-align: right; top: 0px !important; white-space: nowrap;" togglehtmlindex="13">3,480<span aria-hidden="true" class="icon-Right small_rd_backg" role="presentation" style="border: 0px; font-family: "accountingtool important"; line-height: 1; margin: 0px; padding: 0px; position: absolute; right: 5px; speak: none; top: 11px; transform: translatey(-50%);"></span><span class="text-hide" style="border: 0px; margin: 0px; padding: 0px; position: absolute; text-align: left; text-indent: -99999px;">selected answer correct</span></td></tr>
<tr class="second-row" h="23" style="border: 0px; height: 23px; margin: 0px; padding: 0px;"><td style="border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; top: 0px !important; white-space: nowrap;"></td><td style="border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; top: 0px !important; white-space: nowrap;"></td><td style="border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; top: 0px !important; white-space: nowrap;"></td><td style="border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; top: 0px !important; white-space: nowrap;"></td><td style="border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; top: 0px !important; white-space: nowrap;"></td></tr>
<tr h="23" style="border: 0px; cursor: pointer; height: 23px; margin: 0px; padding: 0px;" table="3"><td class="serialno-text" style="border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; text-align: center; top: 0px !important; white-space: nowrap;">3</td><td class="styleCenter" colspan="1" id="1_table3_cell_c0_r0" rowspan="1" style="border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; text-align: center; top: 0px !important; white-space: nowrap;">Apr 04</td><td class="dropDownList ddPolicydropDownList ddPolicy rightAnswer" colspan="1" id="1_table3_cell_c1_r0" rowspan="1" style="background-attachment: initial !important; background-clip: initial !important; background-image: initial !important; background-origin: initial !important; background-position: initial !important; background-repeat: initial !important; background-size: initial !important; border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; top: 0px !important; white-space: nowrap;">Sales returns and allowances<span aria-hidden="true" class="icon-Right small_rd_backg" role="presentation" style="border: 0px; font-family: "accountingtool important"; line-height: 1; margin: 0px; padding: 0px; position: absolute; right: 5px; speak: none; top: 11px; transform: translatey(-50%);"></span><span class="text-hide" style="border: 0px; margin: 0px; padding: 0px; position: absolute; text-indent: -99999px;">selected answer correct</span></td><td class="toggled groupResponse styleRight isN styleNumber rightAnswer" colspan="1" id="1_table3_cell_c2_r0" rowspan="1" style="background-attachment: initial !important; background-clip: initial !important; background-image: initial !important; background-origin: initial !important; background-position: initial !important; background-repeat: initial !important; background-size: initial !important; border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; text-align: right; top: 0px !important; white-space: nowrap;" togglehtmlindex="24">660<span aria-hidden="true" class="icon-Right small_rd_backg" role="presentation" style="border: 0px; font-family: "accountingtool important"; line-height: 1; margin: 0px; padding: 0px; position: absolute; right: 5px; speak: none; top: 11px; transform: translatey(-50%);"></span><span class="text-hide" style="border: 0px; margin: 0px; padding: 0px; position: absolute; text-align: left; text-indent: -99999px;">selected answer correct</span></td><td class="toggled groupResponse styleRight isN styleNumber" colspan="1" id="1_table3_cell_c3_r0" rowspan="1" style="border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; text-align: right; top: 0px !important; white-space: nowrap;" togglehtmlindex="24"><span class="text-hide" style="border: 0px; margin: 0px; padding: 0px; position: absolute; text-align: left; text-indent: -99999px;">not attempted</span></td></tr>
<tr h="23" style="border: 0px; cursor: pointer; height: 23px; margin: 0px; padding: 0px;" table="3"><td class="serialno-text" style="border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; text-align: center; text-indent: 100px; top: 0px !important; white-space: nowrap;"></td><td id="1_table3_cell_c0_r1" style="border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; top: 0px !important; white-space: nowrap;"></td><td class="dropDownList ddPolicydropDownList ddPolicy GJIndent rightAnswer" colspan="1" id="1_table3_cell_c1_r1" rowspan="1" style="background-attachment: initial !important; background-clip: initial !important; background-image: initial !important; background-origin: initial !important; background-position: initial !important; background-repeat: initial !important; background-size: initial !important; border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; text-indent: 15px; top: 0px !important; white-space: nowrap;">Accounts receivable<span aria-hidden="true" class="icon-Right small_rd_backg" role="presentation" style="border: 0px; font-family: "accountingtool important"; line-height: 1; margin: 0px; padding: 0px; position: absolute; right: 5px; speak: none; top: 11px; transform: translatey(-50%);"></span><span class="text-hide" style="border: 0px; margin: 0px; padding: 0px; position: absolute; text-indent: -99999px;">selected answer correct</span></td><td class="toggled groupResponse styleRight isN styleNumber" colspan="1" id="1_table3_cell_c2_r1" rowspan="1" style="border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; text-align: right; top: 0px !important; white-space: nowrap;" togglehtmlindex="25"><span class="text-hide" style="border: 0px; margin: 0px; padding: 0px; position: absolute; text-align: left; text-indent: -99999px;">not attempted</span></td><td class="toggled groupResponse styleRight isN styleNumber rightAnswer" colspan="1" id="1_table3_cell_c3_r1" rowspan="1" style="background-attachment: initial !important; background-clip: initial !important; background-image: initial !important; background-origin: initial !important; background-position: initial !important; background-repeat: initial !important; background-size: initial !important; border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; text-align: right; top: 0px !important; white-space: nowrap;" togglehtmlindex="25">660<span aria-hidden="true" class="icon-Right small_rd_backg" role="presentation" style="border: 0px; font-family: "accountingtool important"; line-height: 1; margin: 0px; padding: 0px; position: absolute; right: 5px; speak: none; top: 11px; transform: translatey(-50%);"></span><span class="text-hide" style="border: 0px; margin: 0px; padding: 0px; position: absolute; text-align: left; text-indent: -99999px;">selected answer correct</span></td></tr>
<tr class="second-row" h="23" style="border: 0px; height: 23px; margin: 0px; padding: 0px;"><td style="border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; top: 0px !important; white-space: nowrap;"></td><td style="border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; top: 0px !important; white-space: nowrap;"></td><td style="border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; top: 0px !important; white-space: nowrap;"></td><td style="border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; top: 0px !important; white-space: nowrap;"></td><td style="border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; top: 0px !important; white-space: nowrap;"></td></tr>
<tr h="23" style="border: 0px; cursor: pointer; height: 23px; margin: 0px; padding: 0px;" table="4"><td class="serialno-text" style="border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; text-align: center; top: 0px !important; white-space: nowrap;">4</td><td class="styleCenter" colspan="1" id="1_table4_cell_c0_r0" rowspan="1" style="border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; text-align: center; top: 0px !important; white-space: nowrap;">Apr 04</td><td class="dropDownList ddPolicydropDownList ddPolicy rightAnswer" colspan="1" id="1_table4_cell_c1_r0" rowspan="1" style="background-attachment: initial !important; background-clip: initial !important; background-image: initial !important; background-origin: initial !important; background-position: initial !important; background-repeat: initial !important; background-size: initial !important; border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; top: 0px !important; white-space: nowrap;">Merchandise inventory<span aria-hidden="true" class="icon-Right small_rd_backg" role="presentation" style="border: 0px; font-family: "accountingtool important"; line-height: 1; margin: 0px; padding: 0px; position: absolute; right: 5px; speak: none; top: 11px; transform: translatey(-50%);"></span><span class="text-hide" style="border: 0px; margin: 0px; padding: 0px; position: absolute; text-indent: -99999px;">selected answer correct</span></td><td class="toggled groupResponse styleRight isN toggled groupResponse styleNumber rightAnswer" colspan="1" id="1_table4_cell_c2_r0" rowspan="1" style="background-attachment: initial !important; background-clip: initial !important; background-image: initial !important; background-origin: initial !important; background-position: initial !important; background-repeat: initial !important; background-size: initial !important; border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; text-align: right; top: 0px !important; white-space: nowrap;" togglehtmlindex="82">396<span aria-hidden="true" class="icon-Right small_rd_backg" role="presentation" style="border: 0px; font-family: "accountingtool important"; line-height: 1; margin: 0px; padding: 0px; position: absolute; right: 5px; speak: none; top: 11px; transform: translatey(-50%);"></span><span class="text-hide" style="border: 0px; margin: 0px; padding: 0px; position: absolute; text-align: left; text-indent: -99999px;">selected answer correct</span></td><td class="toggled groupResponse styleRight isN toggled groupResponse styleNumber" colspan="1" id="1_table4_cell_c3_r0" rowspan="1" style="border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; text-align: right; top: 0px !important; white-space: nowrap;" togglehtmlindex="82"><span class="text-hide" style="border: 0px; margin: 0px; padding: 0px; position: absolute; text-align: left; text-indent: -99999px;">not attempted</span></td></tr>
<tr h="23" style="border: 0px; cursor: pointer; height: 23px; margin: 0px; padding: 0px;" table="4"><td class="serialno-text" style="border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; text-align: center; text-indent: 100px; top: 0px !important; white-space: nowrap;"></td><td id="1_table4_cell_c0_r1" style="border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; top: 0px !important; white-space: nowrap;"></td><td class="dropDownList ddPolicydropDownList ddPolicy GJIndent rightAnswer" colspan="1" id="1_table4_cell_c1_r1" rowspan="1" style="background-attachment: initial !important; background-clip: initial !important; background-image: initial !important; background-origin: initial !important; background-position: initial !important; background-repeat: initial !important; background-size: initial !important; border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; text-indent: 15px; top: 0px !important; white-space: nowrap;">Cost of goods sold<span aria-hidden="true" class="icon-Right small_rd_backg" role="presentation" style="border: 0px; font-family: "accountingtool important"; line-height: 1; margin: 0px; padding: 0px; position: absolute; right: 5px; speak: none; top: 11px; transform: translatey(-50%);"></span><span class="text-hide" style="border: 0px; margin: 0px; padding: 0px; position: absolute; text-indent: -99999px;">selected answer correct</span></td><td class="toggled groupResponse styleRight isN styleNumber" colspan="1" id="1_table4_cell_c2_r1" rowspan="1" style="border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; text-align: right; top: 0px !important; white-space: nowrap;" togglehtmlindex="31"><span class="text-hide" style="border: 0px; margin: 0px; padding: 0px; position: absolute; text-align: left; text-indent: -99999px;">not attempted</span></td><td class="toggled groupResponse styleRight isN styleNumber rightAnswer" colspan="1" id="1_table4_cell_c3_r1" rowspan="1" style="background-attachment: initial !important; background-clip: initial !important; background-image: initial !important; background-origin: initial !important; background-position: initial !important; background-repeat: initial !important; background-size: initial !important; border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; text-align: right; top: 0px !important; white-space: nowrap;" togglehtmlindex="31">396<span aria-hidden="true" class="icon-Right small_rd_backg" role="presentation" style="border: 0px; font-family: "accountingtool important"; line-height: 1; margin: 0px; padding: 0px; position: absolute; right: 5px; speak: none; top: 11px; transform: translatey(-50%);"></span><span class="text-hide" style="border: 0px; margin: 0px; padding: 0px; position: absolute; text-align: left; text-indent: -99999px;">selected answer correct</span></td></tr>
<tr class="second-row" h="23" style="border: 0px; height: 23px; margin: 0px; padding: 0px;"><td style="border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; top: 0px !important; white-space: nowrap;"></td><td style="border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; top: 0px !important; white-space: nowrap;"></td><td style="border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; top: 0px !important; white-space: nowrap;"></td><td style="border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; top: 0px !important; white-space: nowrap;"></td><td style="border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; top: 0px !important; white-space: nowrap;"></td></tr>
<tr h="23" style="border: 0px; cursor: pointer; height: 23px; margin: 0px; padding: 0px;" table="5"><td class="serialno-text" style="border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; text-align: center; top: 0px !important; white-space: nowrap;">5</td><td class="styleCenter" colspan="1" id="1_table5_cell_c0_r0" rowspan="1" style="border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; text-align: center; top: 0px !important; white-space: nowrap;">Apr 08</td><td class="dropDownList ddPolicydropDownList ddPolicy rightAnswer" colspan="1" id="1_table5_cell_c1_r0" rowspan="1" style="background-attachment: initial !important; background-clip: initial !important; background-image: initial !important; background-origin: initial !important; background-position: initial !important; background-repeat: initial !important; background-size: initial !important; border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; top: 0px !important; white-space: nowrap;">Accounts receivable<span aria-hidden="true" class="icon-Right small_rd_backg" role="presentation" style="border: 0px; font-family: "accountingtool important"; line-height: 1; margin: 0px; padding: 0px; position: absolute; right: 5px; speak: none; top: 11px; transform: translatey(-50%);"></span><span class="text-hide" style="border: 0px; margin: 0px; padding: 0px; position: absolute; text-indent: -99999px;">selected answer correct</span></td><td class="toggled groupResponse styleRight isN styleNumber rightAnswer" colspan="1" id="1_table5_cell_c2_r0" rowspan="1" style="background-attachment: initial !important; background-clip: initial !important; background-image: initial !important; background-origin: initial !important; background-position: initial !important; background-repeat: initial !important; background-size: initial !important; border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; text-align: right; top: 0px !important; white-space: nowrap;" togglehtmlindex="36">2,400<span aria-hidden="true" class="icon-Right small_rd_backg" role="presentation" style="border: 0px; font-family: "accountingtool important"; line-height: 1; margin: 0px; padding: 0px; position: absolute; right: 5px; speak: none; top: 11px; transform: translatey(-50%);"></span><span class="text-hide" style="border: 0px; margin: 0px; padding: 0px; position: absolute; text-align: left; text-indent: -99999px;">selected answer correct</span></td><td class="toggled groupResponse styleRight isN styleNumber" colspan="1" id="1_table5_cell_c3_r0" rowspan="1" style="border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; text-align: right; top: 0px !important; white-space: nowrap;" togglehtmlindex="36"><span class="text-hide" style="border: 0px; margin: 0px; padding: 0px; position: absolute; text-align: left; text-indent: -99999px;">not attempted</span></td></tr>
<tr h="23" style="border: 0px; cursor: pointer; height: 23px; margin: 0px; padding: 0px;" table="5"><td class="serialno-text" style="border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; text-align: center; text-indent: 100px; top: 0px !important; white-space: nowrap;"></td><td id="1_table5_cell_c0_r1" style="border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; top: 0px !important; white-space: nowrap;"></td><td class="dropDownList ddPolicydropDownList ddPolicy GJIndent rightAnswer" colspan="1" id="1_table5_cell_c1_r1" rowspan="1" style="background-attachment: initial !important; background-clip: initial !important; background-image: initial !important; background-origin: initial !important; background-position: initial !important; background-repeat: initial !important; background-size: initial !important; border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; text-indent: 15px; top: 0px !important; white-space: nowrap;">Sales<span aria-hidden="true" class="icon-Right small_rd_backg" role="presentation" style="border: 0px; font-family: "accountingtool important"; line-height: 1; margin: 0px; padding: 0px; position: absolute; right: 5px; speak: none; top: 11px; transform: translatey(-50%);"></span><span class="text-hide" style="border: 0px; margin: 0px; padding: 0px; position: absolute; text-indent: -99999px;">selected answer correct</span></td><td class="toggled groupResponse styleRight isN styleNumber" colspan="1" id="1_table5_cell_c2_r1" rowspan="1" style="border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; text-align: right; top: 0px !important; white-space: nowrap;" togglehtmlindex="37"><span class="text-hide" style="border: 0px; margin: 0px; padding: 0px; position: absolute; text-align: left; text-indent: -99999px;">not attempted</span></td><td class="toggled groupResponse styleRight isN styleNumber rightAnswer" colspan="1" id="1_table5_cell_c3_r1" rowspan="1" style="background-attachment: initial !important; background-clip: initial !important; background-image: initial !important; background-origin: initial !important; background-position: initial !important; background-repeat: initial !important; background-size: initial !important; border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; text-align: right; top: 0px !important; white-space: nowrap;" togglehtmlindex="37">2,400<span aria-hidden="true" class="icon-Right small_rd_backg" role="presentation" style="border: 0px; font-family: "accountingtool important"; line-height: 1; margin: 0px; padding: 0px; position: absolute; right: 5px; speak: none; top: 11px; transform: translatey(-50%);"></span><span class="text-hide" style="border: 0px; margin: 0px; padding: 0px; position: absolute; text-align: left; text-indent: -99999px;">selected answer correct</span></td></tr>
<tr class="second-row" h="23" style="border: 0px; height: 23px; margin: 0px; padding: 0px;"><td style="border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; top: 0px !important; white-space: nowrap;"></td><td style="border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; top: 0px !important; white-space: nowrap;"></td><td style="border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; top: 0px !important; white-space: nowrap;"></td><td style="border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; top: 0px !important; white-space: nowrap;"></td><td style="border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; top: 0px !important; white-space: nowrap;"></td></tr>
<tr h="23" style="border: 0px; cursor: pointer; height: 23px; margin: 0px; padding: 0px;" table="6"><td class="serialno-text" style="border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; text-align: center; top: 0px !important; white-space: nowrap;">6</td><td class="styleCenter" colspan="1" id="1_table6_cell_c0_r0" rowspan="1" style="border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; text-align: center; top: 0px !important; white-space: nowrap;">Apr 08</td><td class="dropDownList ddPolicy rightAnswer" colspan="1" id="1_table6_cell_c1_r0" rowspan="1" style="background-attachment: initial !important; background-clip: initial !important; background-image: initial !important; background-origin: initial !important; background-position: initial !important; background-repeat: initial !important; background-size: initial !important; border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; top: 0px !important; white-space: nowrap;">Cost of goods sold<span aria-hidden="true" class="icon-Right small_rd_backg" role="presentation" style="border: 0px; font-family: "accountingtool important"; line-height: 1; margin: 0px; padding: 0px; position: absolute; right: 5px; speak: none; top: 11px; transform: translatey(-50%);"></span><span class="text-hide" style="border: 0px; margin: 0px; padding: 0px; position: absolute; text-indent: -99999px;">selected answer correct</span></td><td class="toggled groupResponse styleRight isN styleNumber rightAnswer" colspan="1" id="1_table6_cell_c2_r0" rowspan="1" style="background-attachment: initial !important; background-clip: initial !important; background-image: initial !important; background-origin: initial !important; background-position: initial !important; background-repeat: initial !important; background-size: initial !important; border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; text-align: right; top: 0px !important; white-space: nowrap;" togglehtmlindex="67">1,680<span aria-hidden="true" class="icon-Right small_rd_backg" role="presentation" style="border: 0px; font-family: "accountingtool important"; line-height: 1; margin: 0px; padding: 0px; position: absolute; right: 5px; speak: none; top: 11px; transform: translatey(-50%);"></span><span class="text-hide" style="border: 0px; margin: 0px; padding: 0px; position: absolute; text-align: left; text-indent: -99999px;">selected answer correct</span></td><td class="toggled groupResponse styleRight isN styleNumber" colspan="1" id="1_table6_cell_c3_r0" rowspan="1" style="border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; text-align: right; top: 0px !important; white-space: nowrap;" togglehtmlindex="67"><span class="text-hide" style="border: 0px; margin: 0px; padding: 0px; position: absolute; text-align: left; text-indent: -99999px;">not attempted</span></td></tr>
<tr h="23" style="border: 0px; cursor: pointer; height: 23px; margin: 0px; padding: 0px;" table="6"><td class="serialno-text" style="border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; text-align: center; text-indent: 100px; top: 0px !important; white-space: nowrap;"></td><td id="1_table6_cell_c0_r1" style="border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; top: 0px !important; white-space: nowrap;"></td><td class="dropDownList ddPolicy GJIndent rightAnswer" colspan="1" id="1_table6_cell_c1_r1" rowspan="1" style="background-attachment: initial !important; background-clip: initial !important; background-image: initial !important; background-origin: initial !important; background-position: initial !important; background-repeat: initial !important; background-size: initial !important; border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; text-indent: 15px; top: 0px !important; white-space: nowrap;">Merchandise inventory<span aria-hidden="true" class="icon-Right small_rd_backg" role="presentation" style="border: 0px; font-family: "accountingtool important"; line-height: 1; margin: 0px; padding: 0px; position: absolute; right: 5px; speak: none; top: 11px; transform: translatey(-50%);"></span><span class="text-hide" style="border: 0px; margin: 0px; padding: 0px; position: absolute; text-indent: -99999px;">selected answer correct</span></td><td class="toggled groupResponse styleRight isN styleNumber" colspan="1" id="1_table6_cell_c2_r1" rowspan="1" style="border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; text-align: right; top: 0px !important; white-space: nowrap;" togglehtmlindex="68"><span class="text-hide" style="border: 0px; margin: 0px; padding: 0px; position: absolute; text-align: left; text-indent: -99999px;">not attempted</span></td><td class="toggled groupResponse styleRight isN styleNumber rightAnswer" colspan="1" id="1_table6_cell_c3_r1" rowspan="1" style="background-attachment: initial !important; background-clip: initial !important; background-image: initial !important; background-origin: initial !important; background-position: initial !important; background-repeat: initial !important; background-size: initial !important; border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; text-align: right; top: 0px !important; white-space: nowrap;" togglehtmlindex="68">1,680<span aria-hidden="true" class="icon-Right small_rd_backg" role="presentation" style="border: 0px; font-family: "accountingtool important"; line-height: 1; margin: 0px; padding: 0px; position: absolute; right: 5px; speak: none; top: 11px; transform: translatey(-50%);"></span><span class="text-hide" style="border: 0px; margin: 0px; padding: 0px; position: absolute; text-align: left; text-indent: -99999px;">selected answer correct</span></td></tr>
<tr class="second-row" h="23" style="border: 0px; height: 23px; margin: 0px; padding: 0px;"><td style="border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; top: 0px !important; white-space: nowrap;"></td><td style="border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; top: 0px !important; white-space: nowrap;"></td><td style="border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; top: 0px !important; white-space: nowrap;"></td><td style="border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; top: 0px !important; white-space: nowrap;"></td><td style="border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; top: 0px !important; white-space: nowrap;"></td></tr>
<tr h="23" style="border: 0px; cursor: pointer; height: 23px; margin: 0px; padding: 0px;" table="7"><td class="serialno-text" style="border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; text-align: center; top: 0px !important; white-space: nowrap;">7</td><td class="styleCenter" colspan="1" id="1_table7_cell_c0_r0" rowspan="1" style="border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; text-align: center; top: 0px !important; white-space: nowrap;">Apr 11</td><td class="dropDownList ddPolicy rightAnswer" colspan="1" id="1_table7_cell_c1_r0" rowspan="1" style="background-attachment: initial !important; background-clip: initial !important; background-image: initial !important; background-origin: initial !important; background-position: initial !important; background-repeat: initial !important; background-size: initial !important; border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; top: 0px !important; white-space: nowrap;">Cash<span aria-hidden="true" class="icon-Right small_rd_backg" role="presentation" style="border: 0px; font-family: "accountingtool important"; line-height: 1; margin: 0px; padding: 0px; position: absolute; right: 5px; speak: none; top: 11px; transform: translatey(-50%);"></span><span class="text-hide" style="border: 0px; margin: 0px; padding: 0px; position: absolute; text-indent: -99999px;">selected answer correct</span></td><td class="toggled groupResponse styleRight isN toggled groupResponse styleNumber rightAnswer" colspan="1" id="1_table7_cell_c2_r0" rowspan="1" style="background-attachment: initial !important; background-clip: initial !important; background-image: initial !important; background-origin: initial !important; background-position: initial !important; background-repeat: initial !important; background-size: initial !important; border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; text-align: right; top: 0px !important; white-space: nowrap;" togglehtmlindex="89">5,140<span aria-hidden="true" class="icon-Right small_rd_backg" role="presentation" style="border: 0px; font-family: "accountingtool important"; line-height: 1; margin: 0px; padding: 0px; position: absolute; right: 5px; speak: none; top: 11px; transform: translatey(-50%);"></span><span class="text-hide" style="border: 0px; margin: 0px; padding: 0px; position: absolute; text-align: left; text-indent: -99999px;">selected answer correct</span></td><td class="toggled groupResponse styleRight isN toggled groupResponse styleNumber" colspan="1" id="1_table7_cell_c3_r0" rowspan="1" style="border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; text-align: right; top: 0px !important; white-space: nowrap;" togglehtmlindex="89"><span class="text-hide" style="border: 0px; margin: 0px; padding: 0px; position: absolute; text-align: left; text-indent: -99999px;">not attempted</span></td></tr>
<tr h="23" style="border: 0px; cursor: pointer; height: 23px; margin: 0px; padding: 0px;" table="7"><td class="serialno-text" style="border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; text-align: center; text-indent: 100px; top: 0px !important; white-space: nowrap;"></td><td id="1_table7_cell_c0_r1" style="border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; top: 0px !important; white-space: nowrap;"></td><td class="dropDownList ddPolicy GJIndent rightAnswer" colspan="1" id="1_table7_cell_c1_r1" rowspan="1" style="background-attachment: initial !important; background-clip: initial !important; background-image: initial !important; background-origin: initial !important; background-position: initial !important; background-repeat: initial !important; background-size: initial !important; border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; text-indent: 15px; top: 0px !important; white-space: nowrap;">Accounts receivable 5800-660<span aria-hidden="true" class="icon-Right small_rd_backg" role="presentation" style="border: 0px; font-family: "accountingtool important"; line-height: 1; margin: 0px; padding: 0px; position: absolute; right: 5px; speak: none; top: 11px; transform: translatey(-50%);"></span><span class="text-hide" style="border: 0px; margin: 0px; padding: 0px; position: absolute; text-indent: -99999px;">selected answer correct</span></td><td class="toggled groupResponse styleRight isN styleNumber" colspan="1" id="1_table7_cell_c2_r1" rowspan="1" style="border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; text-align: right; top: 0px !important; white-space: nowrap;" togglehtmlindex="74"><span class="text-hide" style="border: 0px; margin: 0px; padding: 0px; position: absolute; text-align: left; text-indent: -99999px;">not attempted</span></td><td class="toggled groupResponse styleRight isN styleNumber rightAnswer" colspan="1" id="1_table7_cell_c3_r1" rowspan="1" style="background-attachment: initial !important; background-clip: initial !important; background-image: initial !important; background-origin: initial !important; background-position: initial !important; background-repeat: initial !important; background-size: initial !important; border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; text-align: right; top: 0px !important; white-space: nowrap;" togglehtmlindex="74">5,140<span aria-hidden="true" class="icon-Right small_rd_backg" role="presentation" style="border: 0px; font-family: "accountingtool important"; line-height: 1; margin: 0px; padding: 0px; position: absolute; right: 5px; speak: none; top: 11px; transform: translatey(-50%);"></span><span class="text-hide" style="border: 0px; margin: 0px; padding: 0px; position: absolute; text-align: left; text-indent: -99999px;">selected answer correct</span></td></tr>
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<span style="background-color: #f3f3f3; color: #100000; font-family: "arial"; font-size: 30px;">7.</span><br />
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<span style="color: #252525; font-family: , sans-serif; font-size: 18px; font-style: inherit; font-weight: inherit;">Use the following information for the Exercises below.</span></div>
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Allied Merchandisers was organized on May 1. Macy Co. is a major customer (buyer) of Allied (seller) products.<br />
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<table cellpadding="0" cellspacing="0" style="font-family: monospace; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px; word-break: normal;"><tbody style="font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px;">
<tr style="font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px;"><td style="font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px; vertical-align: top;">May</td><td style="font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px;"></td><td style="font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px; text-align: right; vertical-align: top;">3</td><td style="font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px;"></td><td style="font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px; text-align: justify;">Allied made its first and only purchase of inventory for the period on May 3 for 1,000 units at a price of $11 cash per unit (for a total cost of $11,000).</td></tr>
<tr style="font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px;"><td style="font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px;"></td><td style="font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px;"></td><td style="font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px; text-align: right; vertical-align: top;">5</td><td style="font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px;"></td><td style="font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px; text-align: justify;">Allied sold 500 of the units in inventory for $15 per unit (invoice total: $7,500) to Macy Co. under credit terms 2/10, n/60. The goods cost Allied $5,500.</td></tr>
<tr style="font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px;"><td style="font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px;"></td><td style="font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px;"></td><td style="font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px; text-align: right; vertical-align: top;">7</td><td style="font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px;"></td><td style="font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px; text-align: justify;">Macy returns 50 units because they did not fit the customer’s needs (invoice amount: $750). Allied restores the units, which cost $550, to its inventory.</td></tr>
<tr style="font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px;"><td style="font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px;"></td><td style="font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px;"></td><td style="font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px; text-align: right; vertical-align: top;">8</td><td style="font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px;"></td><td style="font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px; text-align: justify;">Macy discovers that 50 units are scuffed but are still of use and, therefore, keeps the units. Allied sends Macy a credit memorandum for $350 toward the original invoice amount to compensate for the damage.</td></tr>
<tr style="font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px;"><td style="font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px;"></td><td style="font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px;"></td><td style="font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px; text-align: right; vertical-align: top;">15</td><td style="font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px;"></td><td style="font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px; text-align: justify;">Allied receives payment from Macy for the amount owed on the May 5 purchase; payment is net of returns, allowances, and any cash discount.</td></tr>
</tbody></table>
</div>
<br />
<span style="color: #252525; font-family: , sans-serif; font-size: small;">Prepare journal entries to record the following transactions for Allied assuming it uses a perpetual inventory system and the gross method. (Allied estimates returns using an adjusting entry at each year-end.)</span><br />
<table class="review" id="holisticTable" style="border-bottom-color: initial; border-bottom-style: initial; border-image: initial; border-left-color: rgb(119, 119, 119); border-left-style: solid; border-right-color: initial; border-right-style: initial; border-spacing: 0px; border-top-color: rgb(119, 119, 119) !important; border-top-style: solid !important; border-width: 1px 0px 0px 1px; color: black; font-family: Verdana; font-size: 13px; font-stretch: inherit; font-variant-east-asian: inherit; font-variant-numeric: inherit; height: 510px; line-height: inherit; margin: -1px 0px 0px; padding: 0px; table-layout: fixed; width: 776px;" summary="Below is listing of entries that have been entered for this requirements." tabindex="0"><colgroup><col class="acol" style="width: 40px;" width="40"></col><col style="width: 85px;" width="85"></col><col style="width: 305px;" width="305"></col><col style="width: 75px;" width="75"></col><col style="width: 75px;" width="75"></col></colgroup><tbody style="border: 0px; margin: 0px; padding: 0px;">
<tr h="26px" style="border: 0px; height: 26px; margin: 0px; padding: 0px;"><th class="styleCenter styleBold serial-no" style="background-color: #79ade5; border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; margin: 0px; overflow: hidden; padding: 0px 3px; text-align: center; width: 84px;">No</th><th class="styleCenter styleBold" style="background-color: #79ade5; border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; margin: 0px; overflow: hidden; padding: 0px 3px; text-align: center; width: auto;">Date</th><th class="styleCenter styleBold" style="background-color: #79ade5; border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; margin: 0px; overflow: hidden; padding: 0px 3px; text-align: center; width: auto;">General Journal</th><th class="styleCenter styleBold" style="background-color: #79ade5; border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; margin: 0px; overflow: hidden; padding: 0px 3px; text-align: center; width: auto;">Debit</th><th class="styleCenter styleBold" style="background-color: #79ade5; border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; margin: 0px; overflow: hidden; padding: 0px 3px; text-align: center; width: auto;">Credit</th></tr>
<tr h="23" style="border: 0px; cursor: pointer; height: 23px; margin: 0px; padding: 0px;" table="1"><td class="serialno-text" style="border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; text-align: center; top: 0px !important; white-space: nowrap;">1</td><td class="styleCenter" colspan="1" id="1_table1_cell_c0_r0" rowspan="1" style="border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; text-align: center; top: 0px !important; white-space: nowrap;">May 03</td><td class="dropDownList ddPolicy rightAnswer" colspan="1" id="1_table1_cell_c1_r0" rowspan="1" style="background-attachment: initial !important; background-clip: initial !important; background-image: initial !important; background-origin: initial !important; background-position: initial !important; background-repeat: initial !important; background-size: initial !important; border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; top: 0px !important; white-space: nowrap;">Merchandise inventory<span aria-hidden="true" class="icon-Right small_rd_backg" role="presentation" style="border: 0px; font-family: "accountingtool important"; line-height: 1; margin: 0px; padding: 0px; position: absolute; right: 5px; speak: none; top: 11px; transform: translatey(-50%);"></span><span class="text-hide" style="border: 0px; margin: 0px; padding: 0px; position: absolute; text-indent: -99999px;">selected answer correct</span></td><td class="toggled groupResponse isN toggled groupResponse toggled groupResponse styleNumber rightAnswer" colspan="1" id="1_table1_cell_c2_r0" rowspan="1" style="background-attachment: initial !important; background-clip: initial !important; background-image: initial !important; background-origin: initial !important; background-position: initial !important; background-repeat: initial !important; background-size: initial !important; border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; text-align: right; top: 0px !important; white-space: nowrap;" togglehtmlindex="357">11,000<span aria-hidden="true" class="icon-Right small_rd_backg" role="presentation" style="border: 0px; font-family: "accountingtool important"; line-height: 1; margin: 0px; padding: 0px; position: absolute; right: 5px; speak: none; top: 11px; transform: translatey(-50%);"></span><span class="text-hide" style="border: 0px; margin: 0px; padding: 0px; position: absolute; text-align: left; text-indent: -99999px;">selected answer correct</span></td><td class="toggled groupResponse isN toggled groupResponse toggled groupResponse styleNumber" colspan="1" id="1_table1_cell_c3_r0" rowspan="1" style="border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; text-align: right; top: 0px !important; white-space: nowrap;" togglehtmlindex="357"><span class="text-hide" style="border: 0px; margin: 0px; padding: 0px; position: absolute; text-align: left; text-indent: -99999px;">not attempted</span></td></tr>
<tr h="23" style="border: 0px; cursor: pointer; height: 23px; margin: 0px; padding: 0px;" table="1"><td class="serialno-text" style="border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; text-align: center; text-indent: 100px; top: 0px !important; white-space: nowrap;"></td><td id="1_table1_cell_c0_r1" style="border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; top: 0px !important; white-space: nowrap;"></td><td class="dropDownList ddPolicy GJIndent rightAnswer" colspan="1" id="1_table1_cell_c1_r1" rowspan="1" style="background-attachment: initial !important; background-clip: initial !important; background-image: initial !important; background-origin: initial !important; background-position: initial !important; background-repeat: initial !important; background-size: initial !important; border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; text-indent: 15px; top: 0px !important; white-space: nowrap;">Cash<span aria-hidden="true" class="icon-Right small_rd_backg" role="presentation" style="border: 0px; font-family: "accountingtool important"; line-height: 1; margin: 0px; padding: 0px; position: absolute; right: 5px; speak: none; top: 11px; transform: translatey(-50%);"></span><span class="text-hide" style="border: 0px; margin: 0px; padding: 0px; position: absolute; text-indent: -99999px;">selected answer correct</span></td><td class="toggled groupResponse isN styleNumber" colspan="1" id="1_table1_cell_c2_r1" rowspan="1" style="border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; text-align: right; top: 0px !important; white-space: nowrap;" togglehtmlindex="314"><span class="text-hide" style="border: 0px; margin: 0px; padding: 0px; position: absolute; text-align: left; text-indent: -99999px;">not attempted</span></td><td class="toggled groupResponse isN styleNumber rightAnswer" colspan="1" id="1_table1_cell_c3_r1" rowspan="1" style="background-attachment: initial !important; background-clip: initial !important; background-image: initial !important; background-origin: initial !important; background-position: initial !important; background-repeat: initial !important; background-size: initial !important; border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; text-align: right; top: 0px !important; white-space: nowrap;" togglehtmlindex="314">11,000<span aria-hidden="true" class="icon-Right small_rd_backg" role="presentation" style="border: 0px; font-family: "accountingtool important"; line-height: 1; margin: 0px; padding: 0px; position: absolute; right: 5px; speak: none; top: 11px; transform: translatey(-50%);"></span><span class="text-hide" style="border: 0px; margin: 0px; padding: 0px; position: absolute; text-align: left; text-indent: -99999px;">selected answer correct</span></td></tr>
<tr class="second-row" h="23" style="border: 0px; height: 23px; margin: 0px; padding: 0px;"><td style="border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; top: 0px !important; white-space: nowrap;"></td><td style="border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; top: 0px !important; white-space: nowrap;"></td><td style="border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; top: 0px !important; white-space: nowrap;"></td><td style="border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; top: 0px !important; white-space: nowrap;"></td><td style="border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; top: 0px !important; white-space: nowrap;"></td></tr>
<tr h="23" style="border: 0px; cursor: pointer; height: 23px; margin: 0px; padding: 0px;" table="2"><td class="serialno-text" style="border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; text-align: center; top: 0px !important; white-space: nowrap;">2</td><td class="styleCenter" colspan="1" id="1_table2_cell_c0_r0" rowspan="1" style="border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; text-align: center; top: 0px !important; white-space: nowrap;">May 05</td><td class="dropDownList ddPolicy rightAnswer" colspan="1" id="1_table2_cell_c1_r0" rowspan="1" style="background-attachment: initial !important; background-clip: initial !important; background-image: initial !important; background-origin: initial !important; background-position: initial !important; background-repeat: initial !important; background-size: initial !important; border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; top: 0px !important; white-space: nowrap;">Accounts receivable<span aria-hidden="true" class="icon-Right small_rd_backg" role="presentation" style="border: 0px; font-family: "accountingtool important"; line-height: 1; margin: 0px; padding: 0px; position: absolute; right: 5px; speak: none; top: 11px; transform: translatey(-50%);"></span><span class="text-hide" style="border: 0px; margin: 0px; padding: 0px; position: absolute; text-indent: -99999px;">selected answer correct</span></td><td class="toggled groupResponse isN styleNumber rightAnswer" colspan="1" id="1_table2_cell_c2_r0" rowspan="1" style="background-attachment: initial !important; background-clip: initial !important; background-image: initial !important; background-origin: initial !important; background-position: initial !important; background-repeat: initial !important; background-size: initial !important; border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; text-align: right; top: 0px !important; white-space: nowrap;" togglehtmlindex="319">7,500<span aria-hidden="true" class="icon-Right small_rd_backg" role="presentation" style="border: 0px; font-family: "accountingtool important"; line-height: 1; margin: 0px; padding: 0px; position: absolute; right: 5px; speak: none; top: 11px; transform: translatey(-50%);"></span><span class="text-hide" style="border: 0px; margin: 0px; padding: 0px; position: absolute; text-align: left; text-indent: -99999px;">selected answer correct</span></td><td class="toggled groupResponse isN styleNumber" colspan="1" id="1_table2_cell_c3_r0" rowspan="1" style="border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; text-align: right; top: 0px !important; white-space: nowrap;" togglehtmlindex="319"><span class="text-hide" style="border: 0px; margin: 0px; padding: 0px; position: absolute; text-align: left; text-indent: -99999px;">not attempted</span></td></tr>
<tr h="23" style="border: 0px; cursor: pointer; height: 23px; margin: 0px; padding: 0px;" table="2"><td class="serialno-text" style="border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; text-align: center; text-indent: 100px; top: 0px !important; white-space: nowrap;"></td><td id="1_table2_cell_c0_r1" style="border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; top: 0px !important; white-space: nowrap;"></td><td class="dropDownList ddPolicy GJIndent rightAnswer" colspan="1" id="1_table2_cell_c1_r1" rowspan="1" style="background-attachment: initial !important; background-clip: initial !important; background-image: initial !important; background-origin: initial !important; background-position: initial !important; background-repeat: initial !important; background-size: initial !important; border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; text-indent: 15px; top: 0px !important; white-space: nowrap;">Sales<span aria-hidden="true" class="icon-Right small_rd_backg" role="presentation" style="border: 0px; font-family: "accountingtool important"; line-height: 1; margin: 0px; padding: 0px; position: absolute; right: 5px; speak: none; top: 11px; transform: translatey(-50%);"></span><span class="text-hide" style="border: 0px; margin: 0px; padding: 0px; position: absolute; text-indent: -99999px;">selected answer correct</span></td><td class="toggled groupResponse isN styleNumber" colspan="1" id="1_table2_cell_c2_r1" rowspan="1" style="border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; text-align: right; top: 0px !important; white-space: nowrap;" togglehtmlindex="320"><span class="text-hide" style="border: 0px; margin: 0px; padding: 0px; position: absolute; text-align: left; text-indent: -99999px;">not attempted</span></td><td class="toggled groupResponse isN styleNumber rightAnswer" colspan="1" id="1_table2_cell_c3_r1" rowspan="1" style="background-attachment: initial !important; background-clip: initial !important; background-image: initial !important; background-origin: initial !important; background-position: initial !important; background-repeat: initial !important; background-size: initial !important; border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; text-align: right; top: 0px !important; white-space: nowrap;" togglehtmlindex="320">7,500<span aria-hidden="true" class="icon-Right small_rd_backg" role="presentation" style="border: 0px; font-family: "accountingtool important"; line-height: 1; margin: 0px; padding: 0px; position: absolute; right: 5px; speak: none; top: 11px; transform: translatey(-50%);"></span><span class="text-hide" style="border: 0px; margin: 0px; padding: 0px; position: absolute; text-align: left; text-indent: -99999px;">selected answer correct</span></td></tr>
<tr class="second-row" h="23" style="border: 0px; height: 23px; margin: 0px; padding: 0px;"><td style="border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; top: 0px !important; white-space: nowrap;"></td><td style="border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; top: 0px !important; white-space: nowrap;"></td><td style="border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; top: 0px !important; white-space: nowrap;"></td><td style="border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; top: 0px !important; white-space: nowrap;"></td><td style="border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; top: 0px !important; white-space: nowrap;"></td></tr>
<tr h="23" style="border: 0px; cursor: pointer; height: 23px; margin: 0px; padding: 0px;" table="3"><td class="serialno-text" style="border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; text-align: center; top: 0px !important; white-space: nowrap;">3</td><td class="styleCenter" colspan="1" id="1_table3_cell_c0_r0" rowspan="1" style="border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; text-align: center; top: 0px !important; white-space: nowrap;">May 05</td><td class="dropDownList ddPolicy rightAnswer" colspan="1" id="1_table3_cell_c1_r0" rowspan="1" style="background-attachment: initial !important; background-clip: initial !important; background-image: initial !important; background-origin: initial !important; background-position: initial !important; background-repeat: initial !important; background-size: initial !important; border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; top: 0px !important; white-space: nowrap;">Cost of goods sold<span aria-hidden="true" class="icon-Right small_rd_backg" role="presentation" style="border: 0px; font-family: "accountingtool important"; line-height: 1; margin: 0px; padding: 0px; position: absolute; right: 5px; speak: none; top: 11px; transform: translatey(-50%);"></span><span class="text-hide" style="border: 0px; margin: 0px; padding: 0px; position: absolute; text-indent: -99999px;">selected answer correct</span></td><td class="toggled groupResponse toggled groupResponse isN styleNumber rightAnswer" colspan="1" id="1_table3_cell_c2_r0" rowspan="1" style="background-attachment: initial !important; background-clip: initial !important; background-image: initial !important; background-origin: initial !important; background-position: initial !important; background-repeat: initial !important; background-size: initial !important; border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; text-align: right; top: 0px !important; white-space: nowrap;" togglehtmlindex="359">5,500<span aria-hidden="true" class="icon-Right small_rd_backg" role="presentation" style="border: 0px; font-family: "accountingtool important"; line-height: 1; margin: 0px; padding: 0px; position: absolute; right: 5px; speak: none; top: 11px; transform: translatey(-50%);"></span><span class="text-hide" style="border: 0px; margin: 0px; padding: 0px; position: absolute; text-align: left; text-indent: -99999px;">selected answer correct</span></td><td class="toggled groupResponse toggled groupResponse isN styleNumber" colspan="1" id="1_table3_cell_c3_r0" rowspan="1" style="border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; text-align: right; top: 0px !important; white-space: nowrap;" togglehtmlindex="359"><span class="text-hide" style="border: 0px; margin: 0px; padding: 0px; position: absolute; text-align: left; text-indent: -99999px;">not attempted</span></td></tr>
<tr h="23" style="border: 0px; cursor: pointer; height: 23px; margin: 0px; padding: 0px;" table="3"><td class="serialno-text" style="border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; text-align: center; text-indent: 100px; top: 0px !important; white-space: nowrap;"></td><td id="1_table3_cell_c0_r1" style="border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; top: 0px !important; white-space: nowrap;"></td><td class="dropDownList ddPolicy GJIndent rightAnswer" colspan="1" id="1_table3_cell_c1_r1" rowspan="1" style="background-attachment: initial !important; background-clip: initial !important; background-image: initial !important; background-origin: initial !important; background-position: initial !important; background-repeat: initial !important; background-size: initial !important; border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; text-indent: 15px; top: 0px !important; white-space: nowrap;">Merchandise inventory<span aria-hidden="true" class="icon-Right small_rd_backg" role="presentation" style="border: 0px; font-family: "accountingtool important"; line-height: 1; margin: 0px; padding: 0px; position: absolute; right: 5px; speak: none; top: 11px; transform: translatey(-50%);"></span><span class="text-hide" style="border: 0px; margin: 0px; padding: 0px; position: absolute; text-indent: -99999px;">selected answer correct</span></td><td class="toggled groupResponse isN styleNumber" colspan="1" id="1_table3_cell_c2_r1" rowspan="1" style="border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; text-align: right; top: 0px !important; white-space: nowrap;" togglehtmlindex="326"><span class="text-hide" style="border: 0px; margin: 0px; padding: 0px; position: absolute; text-align: left; text-indent: -99999px;">not attempted</span></td><td class="toggled groupResponse isN styleNumber rightAnswer" colspan="1" id="1_table3_cell_c3_r1" rowspan="1" style="background-attachment: initial !important; background-clip: initial !important; background-image: initial !important; background-origin: initial !important; background-position: initial !important; background-repeat: initial !important; background-size: initial !important; border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; text-align: right; top: 0px !important; white-space: nowrap;" togglehtmlindex="326">5,500<span aria-hidden="true" class="icon-Right small_rd_backg" role="presentation" style="border: 0px; font-family: "accountingtool important"; line-height: 1; margin: 0px; padding: 0px; position: absolute; right: 5px; speak: none; top: 11px; transform: translatey(-50%);"></span><span class="text-hide" style="border: 0px; margin: 0px; padding: 0px; position: absolute; text-align: left; text-indent: -99999px;">selected answer correct</span></td></tr>
<tr class="second-row" h="23" style="border: 0px; height: 23px; margin: 0px; padding: 0px;"><td style="border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; top: 0px !important; white-space: nowrap;"></td><td style="border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; top: 0px !important; white-space: nowrap;"></td><td style="border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; top: 0px !important; white-space: nowrap;"></td><td style="border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; top: 0px !important; white-space: nowrap;"></td><td style="border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; top: 0px !important; white-space: nowrap;"></td></tr>
<tr h="23" style="border: 0px; cursor: pointer; height: 23px; margin: 0px; padding: 0px;" table="4"><td class="serialno-text" style="border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; text-align: center; top: 0px !important; white-space: nowrap;">4</td><td class="styleCenter" colspan="1" id="1_table4_cell_c0_r0" rowspan="1" style="border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; text-align: center; top: 0px !important; white-space: nowrap;">May 07</td><td class="dropDownList ddPolicy rightAnswer" colspan="1" id="1_table4_cell_c1_r0" rowspan="1" style="background-attachment: initial !important; background-clip: initial !important; background-image: initial !important; background-origin: initial !important; background-position: initial !important; background-repeat: initial !important; background-size: initial !important; border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; top: 0px !important; white-space: nowrap;">Sales returns and allowances<span aria-hidden="true" class="icon-Right small_rd_backg" role="presentation" style="border: 0px; font-family: "accountingtool important"; line-height: 1; margin: 0px; padding: 0px; position: absolute; right: 5px; speak: none; top: 11px; transform: translatey(-50%);"></span><span class="text-hide" style="border: 0px; margin: 0px; padding: 0px; position: absolute; text-indent: -99999px;">selected answer correct</span></td><td class="toggled groupResponse isN styleNumber rightAnswer" colspan="1" id="1_table4_cell_c2_r0" rowspan="1" style="background-attachment: initial !important; background-clip: initial !important; background-image: initial !important; background-origin: initial !important; background-position: initial !important; background-repeat: initial !important; background-size: initial !important; border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; text-align: right; top: 0px !important; white-space: nowrap;" togglehtmlindex="331">750<span aria-hidden="true" class="icon-Right small_rd_backg" role="presentation" style="border: 0px; font-family: "accountingtool important"; line-height: 1; margin: 0px; padding: 0px; position: absolute; right: 5px; speak: none; top: 11px; transform: translatey(-50%);"></span><span class="text-hide" style="border: 0px; margin: 0px; padding: 0px; position: absolute; text-align: left; text-indent: -99999px;">selected answer correct</span></td><td class="toggled groupResponse isN styleNumber" colspan="1" id="1_table4_cell_c3_r0" rowspan="1" style="border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; text-align: right; top: 0px !important; white-space: nowrap;" togglehtmlindex="331"><span class="text-hide" style="border: 0px; margin: 0px; padding: 0px; position: absolute; text-align: left; text-indent: -99999px;">not attempted</span></td></tr>
<tr h="23" style="border: 0px; cursor: pointer; height: 23px; margin: 0px; padding: 0px;" table="4"><td class="serialno-text" style="border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; text-align: center; text-indent: 100px; top: 0px !important; white-space: nowrap;"></td><td id="1_table4_cell_c0_r1" style="border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; top: 0px !important; white-space: nowrap;"></td><td class="dropDownList ddPolicy GJIndent rightAnswer" colspan="1" id="1_table4_cell_c1_r1" rowspan="1" style="background-attachment: initial !important; background-clip: initial !important; background-image: initial !important; background-origin: initial !important; background-position: initial !important; background-repeat: initial !important; background-size: initial !important; border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; text-indent: 15px; top: 0px !important; white-space: nowrap;">Accounts receivable<span aria-hidden="true" class="icon-Right small_rd_backg" role="presentation" style="border: 0px; font-family: "accountingtool important"; line-height: 1; margin: 0px; padding: 0px; position: absolute; right: 5px; speak: none; top: 11px; transform: translatey(-50%);"></span><span class="text-hide" style="border: 0px; margin: 0px; padding: 0px; position: absolute; text-indent: -99999px;">selected answer correct</span></td><td class="toggled groupResponse isN styleNumber" colspan="1" id="1_table4_cell_c2_r1" rowspan="1" style="border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; text-align: right; top: 0px !important; white-space: nowrap;" togglehtmlindex="332"><span class="text-hide" style="border: 0px; margin: 0px; padding: 0px; position: absolute; text-align: left; text-indent: -99999px;">not attempted</span></td><td class="toggled groupResponse isN styleNumber rightAnswer" colspan="1" id="1_table4_cell_c3_r1" rowspan="1" style="background-attachment: initial !important; background-clip: initial !important; background-image: initial !important; background-origin: initial !important; background-position: initial !important; background-repeat: initial !important; background-size: initial !important; border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; text-align: right; top: 0px !important; white-space: nowrap;" togglehtmlindex="332">750<span aria-hidden="true" class="icon-Right small_rd_backg" role="presentation" style="border: 0px; font-family: "accountingtool important"; line-height: 1; margin: 0px; padding: 0px; position: absolute; right: 5px; speak: none; top: 11px; transform: translatey(-50%);"></span><span class="text-hide" style="border: 0px; margin: 0px; padding: 0px; position: absolute; text-align: left; text-indent: -99999px;">selected answer correct</span></td></tr>
<tr class="second-row" h="23" style="border: 0px; height: 23px; margin: 0px; padding: 0px;"><td style="border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; top: 0px !important; white-space: nowrap;"></td><td style="border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; top: 0px !important; white-space: nowrap;"></td><td style="border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; top: 0px !important; white-space: nowrap;"></td><td style="border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; top: 0px !important; white-space: nowrap;"></td><td style="border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; top: 0px !important; white-space: nowrap;"></td></tr>
<tr h="23" style="border: 0px; cursor: pointer; height: 23px; margin: 0px; padding: 0px;" table="5"><td class="serialno-text" style="border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; text-align: center; top: 0px !important; white-space: nowrap;">5</td><td class="styleCenter" colspan="1" id="1_table5_cell_c0_r0" rowspan="1" style="border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; text-align: center; top: 0px !important; white-space: nowrap;">May 07</td><td class="dropDownList ddPolicy rightAnswer" colspan="1" id="1_table5_cell_c1_r0" rowspan="1" style="background-attachment: initial !important; background-clip: initial !important; background-image: initial !important; background-origin: initial !important; background-position: initial !important; background-repeat: initial !important; background-size: initial !important; border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; top: 0px !important; white-space: nowrap;">Merchandise inventory<span aria-hidden="true" class="icon-Right small_rd_backg" role="presentation" style="border: 0px; font-family: "accountingtool important"; line-height: 1; margin: 0px; padding: 0px; position: absolute; right: 5px; speak: none; top: 11px; transform: translatey(-50%);"></span><span class="text-hide" style="border: 0px; margin: 0px; padding: 0px; position: absolute; text-indent: -99999px;">selected answer correct</span></td><td class="toggled groupResponse isN styleNumber rightAnswer" colspan="1" id="1_table5_cell_c2_r0" rowspan="1" style="background-attachment: initial !important; background-clip: initial !important; background-image: initial !important; background-origin: initial !important; background-position: initial !important; background-repeat: initial !important; background-size: initial !important; border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; text-align: right; top: 0px !important; white-space: nowrap;" togglehtmlindex="337">550<span aria-hidden="true" class="icon-Right small_rd_backg" role="presentation" style="border: 0px; font-family: "accountingtool important"; line-height: 1; margin: 0px; padding: 0px; position: absolute; right: 5px; speak: none; top: 11px; transform: translatey(-50%);"></span><span class="text-hide" style="border: 0px; margin: 0px; padding: 0px; position: absolute; text-align: left; text-indent: -99999px;">selected answer correct</span></td><td class="toggled groupResponse isN styleNumber" colspan="1" id="1_table5_cell_c3_r0" rowspan="1" style="border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; text-align: right; top: 0px !important; white-space: nowrap;" togglehtmlindex="337"><span class="text-hide" style="border: 0px; margin: 0px; padding: 0px; position: absolute; text-align: left; text-indent: -99999px;">not attempted</span></td></tr>
<tr h="23" style="border: 0px; cursor: pointer; height: 23px; margin: 0px; padding: 0px;" table="5"><td class="serialno-text" style="border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; text-align: center; text-indent: 100px; top: 0px !important; white-space: nowrap;"></td><td id="1_table5_cell_c0_r1" style="border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; top: 0px !important; white-space: nowrap;"></td><td class="dropDownList ddPolicy GJIndent rightAnswer" colspan="1" id="1_table5_cell_c1_r1" rowspan="1" style="background-attachment: initial !important; background-clip: initial !important; background-image: initial !important; background-origin: initial !important; background-position: initial !important; background-repeat: initial !important; background-size: initial !important; border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; text-indent: 15px; top: 0px !important; white-space: nowrap;">Cost of goods sold<span aria-hidden="true" class="icon-Right small_rd_backg" role="presentation" style="border: 0px; font-family: "accountingtool important"; line-height: 1; margin: 0px; padding: 0px; position: absolute; right: 5px; speak: none; top: 11px; transform: translatey(-50%);"></span><span class="text-hide" style="border: 0px; margin: 0px; padding: 0px; position: absolute; text-indent: -99999px;">selected answer correct</span></td><td class="toggled groupResponse isN styleNumber" colspan="1" id="1_table5_cell_c2_r1" rowspan="1" style="border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; text-align: right; top: 0px !important; white-space: nowrap;" togglehtmlindex="338"><span class="text-hide" style="border: 0px; margin: 0px; padding: 0px; position: absolute; text-align: left; text-indent: -99999px;">not attempted</span></td><td class="toggled groupResponse isN styleNumber rightAnswer" colspan="1" id="1_table5_cell_c3_r1" rowspan="1" style="background-attachment: initial !important; background-clip: initial !important; background-image: initial !important; background-origin: initial !important; background-position: initial !important; background-repeat: initial !important; background-size: initial !important; border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; text-align: right; top: 0px !important; white-space: nowrap;" togglehtmlindex="338">550<span aria-hidden="true" class="icon-Right small_rd_backg" role="presentation" style="border: 0px; font-family: "accountingtool important"; line-height: 1; margin: 0px; padding: 0px; position: absolute; right: 5px; speak: none; top: 11px; transform: translatey(-50%);"></span><span class="text-hide" style="border: 0px; margin: 0px; padding: 0px; position: absolute; text-align: left; text-indent: -99999px;">selected answer correct</span></td></tr>
<tr class="second-row" h="23" style="border: 0px; height: 23px; margin: 0px; padding: 0px;"><td style="border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; top: 0px !important; white-space: nowrap;"></td><td style="border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; top: 0px !important; white-space: nowrap;"></td><td style="border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; top: 0px !important; white-space: nowrap;"></td><td style="border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; top: 0px !important; white-space: nowrap;"></td><td style="border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; top: 0px !important; white-space: nowrap;"></td></tr>
<tr h="23" style="border: 0px; cursor: pointer; height: 23px; margin: 0px; padding: 0px;" table="6"><td class="serialno-text" style="border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; text-align: center; top: 0px !important; white-space: nowrap;">6</td><td class="styleCenter" colspan="1" id="1_table6_cell_c0_r0" rowspan="1" style="border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; text-align: center; top: 0px !important; white-space: nowrap;">May 08</td><td class="dropDownList ddPolicy rightAnswer" colspan="1" id="1_table6_cell_c1_r0" rowspan="1" style="background-attachment: initial !important; background-clip: initial !important; background-image: initial !important; background-origin: initial !important; background-position: initial !important; background-repeat: initial !important; background-size: initial !important; border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; top: 0px !important; white-space: nowrap;">Sales returns and allowances<span aria-hidden="true" class="icon-Right small_rd_backg" role="presentation" style="border: 0px; font-family: "accountingtool important"; line-height: 1; margin: 0px; padding: 0px; position: absolute; right: 5px; speak: none; top: 11px; transform: translatey(-50%);"></span><span class="text-hide" style="border: 0px; margin: 0px; padding: 0px; position: absolute; text-indent: -99999px;">selected answer correct</span></td><td class="toggled groupResponse isN styleNumber rightAnswer" colspan="1" id="1_table6_cell_c2_r0" rowspan="1" style="background-attachment: initial !important; background-clip: initial !important; background-image: initial !important; background-origin: initial !important; background-position: initial !important; background-repeat: initial !important; background-size: initial !important; border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; text-align: right; top: 0px !important; white-space: nowrap;" togglehtmlindex="343">350<span aria-hidden="true" class="icon-Right small_rd_backg" role="presentation" style="border: 0px; font-family: "accountingtool important"; line-height: 1; margin: 0px; padding: 0px; position: absolute; right: 5px; speak: none; top: 11px; transform: translatey(-50%);"></span><span class="text-hide" style="border: 0px; margin: 0px; padding: 0px; position: absolute; text-align: left; text-indent: -99999px;">selected answer correct</span></td><td class="toggled groupResponse isN styleNumber" colspan="1" id="1_table6_cell_c3_r0" rowspan="1" style="border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; text-align: right; top: 0px !important; white-space: nowrap;" togglehtmlindex="343"><span class="text-hide" style="border: 0px; margin: 0px; padding: 0px; position: absolute; text-align: left; text-indent: -99999px;">not attempted</span></td></tr>
<tr h="23" style="border: 0px; cursor: pointer; height: 23px; margin: 0px; padding: 0px;" table="6"><td class="serialno-text" style="border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; text-align: center; text-indent: 100px; top: 0px !important; white-space: nowrap;"></td><td id="1_table6_cell_c0_r1" style="border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; top: 0px !important; white-space: nowrap;"></td><td class="dropDownList ddPolicy GJIndent rightAnswer" colspan="1" id="1_table6_cell_c1_r1" rowspan="1" style="background-attachment: initial !important; background-clip: initial !important; background-image: initial !important; background-origin: initial !important; background-position: initial !important; background-repeat: initial !important; background-size: initial !important; border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; text-indent: 15px; top: 0px !important; white-space: nowrap;">Accounts receivable<span aria-hidden="true" class="icon-Right small_rd_backg" role="presentation" style="border: 0px; font-family: "accountingtool important"; line-height: 1; margin: 0px; padding: 0px; position: absolute; right: 5px; speak: none; top: 11px; transform: translatey(-50%);"></span><span class="text-hide" style="border: 0px; margin: 0px; padding: 0px; position: absolute; text-indent: -99999px;">selected answer correct</span></td><td class="toggled groupResponse isN styleNumber" colspan="1" id="1_table6_cell_c2_r1" rowspan="1" style="border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; text-align: right; top: 0px !important; white-space: nowrap;" togglehtmlindex="344"><span class="text-hide" style="border: 0px; margin: 0px; padding: 0px; position: absolute; text-align: left; text-indent: -99999px;">not attempted</span></td><td class="toggled groupResponse isN styleNumber rightAnswer" colspan="1" id="1_table6_cell_c3_r1" rowspan="1" style="background-attachment: initial !important; background-clip: initial !important; background-image: initial !important; background-origin: initial !important; background-position: initial !important; background-repeat: initial !important; background-size: initial !important; border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; text-align: right; top: 0px !important; white-space: nowrap;" togglehtmlindex="344">350<span aria-hidden="true" class="icon-Right small_rd_backg" role="presentation" style="border: 0px; font-family: "accountingtool important"; line-height: 1; margin: 0px; padding: 0px; position: absolute; right: 5px; speak: none; top: 11px; transform: translatey(-50%);"></span><span class="text-hide" style="border: 0px; margin: 0px; padding: 0px; position: absolute; text-align: left; text-indent: -99999px;">selected answer correct</span></td></tr>
<tr class="second-row" h="23" style="border: 0px; height: 23px; margin: 0px; padding: 0px;"><td style="border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; top: 0px !important; white-space: nowrap;"></td><td style="border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; top: 0px !important; white-space: nowrap;"></td><td style="border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; top: 0px !important; white-space: nowrap;"></td><td style="border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; top: 0px !important; white-space: nowrap;"></td><td style="border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; top: 0px !important; white-space: nowrap;"></td></tr>
<tr h="23" style="border: 0px; cursor: pointer; height: 23px; margin: 0px; padding: 0px;" table="7"><td class="serialno-text" style="border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; text-align: center; top: 0px !important; white-space: nowrap;">7</td><td class="styleCenter" colspan="1" id="1_table7_cell_c0_r0" rowspan="1" style="border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; text-align: center; top: 0px !important; white-space: nowrap;">May 15</td><td class="dropDownList ddPolicy shuffled groupResponse rightAnswer" colspan="1" id="1_table7_cell_c1_r0" rowspan="1" shufflehtmlindex="355" style="background-attachment: initial !important; background-clip: initial !important; background-image: initial !important; background-origin: initial !important; background-position: initial !important; background-repeat: initial !important; background-size: initial !important; border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; top: 0px !important; white-space: nowrap;">Cash<span aria-hidden="true" class="icon-Right small_rd_backg" role="presentation" style="border: 0px; font-family: "accountingtool important"; line-height: 1; margin: 0px; padding: 0px; position: absolute; right: 5px; speak: none; top: 11px; transform: translatey(-50%);"></span><span class="text-hide" style="border: 0px; margin: 0px; padding: 0px; position: absolute; text-indent: -99999px;">selected answer correct</span></td><td class="toggled groupResponse shuffled isN styleNumber toggled groupResponse rightAnswer" colspan="1" id="1_table7_cell_c2_r0" rowspan="1" shufflehtmlindex="355" style="background-attachment: initial !important; background-clip: initial !important; background-image: initial !important; background-origin: initial !important; background-position: initial !important; background-repeat: initial !important; background-size: initial !important; border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; text-align: right; top: 0px !important; white-space: nowrap;" togglehtmlindex="377">6,272<span aria-hidden="true" class="icon-Right small_rd_backg" role="presentation" style="border: 0px; font-family: "accountingtool important"; line-height: 1; margin: 0px; padding: 0px; position: absolute; right: 5px; speak: none; top: 11px; transform: translatey(-50%);"></span><span class="text-hide" style="border: 0px; margin: 0px; padding: 0px; position: absolute; text-align: left; text-indent: -99999px;">selected answer correct</span></td><td class="toggled groupResponse shuffled isN toggled groupResponse styleNumber" colspan="1" id="1_table7_cell_c3_r0" rowspan="1" shufflehtmlindex="355" style="border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; text-align: right; top: 0px !important; white-space: nowrap;" togglehtmlindex="377"><span class="text-hide" style="border: 0px; margin: 0px; padding: 0px; position: absolute; text-align: left; text-indent: -99999px;">not attempted</span></td></tr>
<tr h="23" style="border: 0px; cursor: pointer; height: 23px; margin: 0px; padding: 0px;" table="7"><td class="serialno-text" style="border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; text-align: center; text-indent: 100px; top: 0px !important; white-space: nowrap;"></td><td id="1_table7_cell_c0_r1" style="border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; top: 0px !important; white-space: nowrap;"></td><td class="dropDownList ddPolicy shuffled groupResponse rightAnswer" colspan="1" id="1_table7_cell_c1_r1" rowspan="1" shufflehtmlindex="355" style="background-attachment: initial !important; background-clip: initial !important; background-image: initial !important; background-origin: initial !important; background-position: initial !important; background-repeat: initial !important; background-size: initial !important; border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; top: 0px !important; white-space: nowrap;">Sales discounts 2% of 6400<span aria-hidden="true" class="icon-Right small_rd_backg" role="presentation" style="border: 0px; font-family: "accountingtool important"; line-height: 1; margin: 0px; padding: 0px; position: absolute; right: 5px; speak: none; top: 11px; transform: translatey(-50%);"></span><span class="text-hide" style="border: 0px; margin: 0px; padding: 0px; position: absolute; text-indent: -99999px;">selected answer correct</span></td><td class="toggled groupResponse shuffled isN styleNumber rightAnswer" colspan="1" id="1_table7_cell_c2_r1" rowspan="1" shufflehtmlindex="355" style="background-attachment: initial !important; background-clip: initial !important; background-image: initial !important; background-origin: initial !important; background-position: initial !important; background-repeat: initial !important; background-size: initial !important; border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; text-align: right; top: 0px !important; white-space: nowrap;" togglehtmlindex="350">128<span aria-hidden="true" class="icon-Right small_rd_backg" role="presentation" style="border: 0px; font-family: "accountingtool important"; line-height: 1; margin: 0px; padding: 0px; position: absolute; right: 5px; speak: none; top: 11px; transform: translatey(-50%);"></span><span class="text-hide" style="border: 0px; margin: 0px; padding: 0px; position: absolute; text-align: left; text-indent: -99999px;">selected answer correct</span></td><td class="toggled groupResponse shuffled isN styleNumber" colspan="1" id="1_table7_cell_c3_r1" rowspan="1" shufflehtmlindex="355" style="border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; text-align: right; top: 0px !important; white-space: nowrap;" togglehtmlindex="350"><span class="text-hide" style="border: 0px; margin: 0px; padding: 0px; position: absolute; text-align: left; text-indent: -99999px;">not attempted</span></td></tr>
<tr h="23" style="border: 0px; cursor: pointer; height: 23px; margin: 0px; padding: 0px;" table="7"><td class="serialno-text" style="border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; text-align: center; text-indent: 100px; top: 0px !important; white-space: nowrap;"></td><td id="1_table7_cell_c0_r2" style="border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; top: 0px !important; white-space: nowrap;"></td><td class="dropDownList ddPolicy GJIndent rightAnswer" colspan="1" id="1_table7_cell_c1_r2" rowspan="1" style="background-attachment: initial !important; background-clip: initial !important; background-image: initial !important; background-origin: initial !important; background-position: initial !important; background-repeat: initial !important; background-size: initial !important; border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; text-indent: 15px; top: 0px !important; white-space: nowrap;">Accounts receivable 7500-750-350<span aria-hidden="true" class="icon-Right small_rd_backg" role="presentation" style="border: 0px; font-family: "accountingtool important"; line-height: 1; margin: 0px; padding: 0px; position: absolute; right: 5px; speak: none; top: 11px; transform: translatey(-50%);"></span><span class="text-hide" style="border: 0px; margin: 0px; padding: 0px; position: absolute; text-indent: -99999px;">selected answer correct</span></td><td class="toggled groupResponse isN styleNumber" colspan="1" id="1_table7_cell_c2_r2" rowspan="1" style="border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; text-align: right; top: 0px !important; white-space: nowrap;" togglehtmlindex="351"><span class="text-hide" style="border: 0px; margin: 0px; padding: 0px; position: absolute; text-align: left; text-indent: -99999px;">not attempted</span></td><td class="toggled groupResponse isN styleNumber rightAnswer" colspan="1" id="1_table7_cell_c3_r2" rowspan="1" style="background-attachment: initial !important; background-clip: initial !important; background-image: initial !important; background-origin: initial !important; background-position: initial !important; background-repeat: initial !important; background-size: initial !important; border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; text-align: right; top: 0px !important; white-space: nowrap;" togglehtmlindex="351">6,400<span aria-hidden="true" class="icon-Right small_rd_backg" role="presentation" style="border: 0px; font-family: "accountingtool important"; line-height: 1; margin: 0px; padding: 0px; position: absolute; right: 5px; speak: none; top: 11px; transform: translatey(-50%);"></span><span class="text-hide" style="border: 0px; margin: 0px; padding: 0px; position: absolute; text-align: left; text-indent: -99999px;">selected answer correct</span></td></tr>
</tbody></table>
<br />
<span style="background-color: #f3f3f3; color: #100000; font-family: "arial"; font-size: 30px;">8.</span><br />
<span style="color: #252525; font-family: , sans-serif; font-size: small;">Prepare the appropriate journal entries for Macy Co. to record each of the May transactions. Macy is a retailer that uses the gross method and a perpetual inventory system, and purchases these units for resale. </span><span style="border: 0px; color: #252525; font-family: , sans-serif; font-size: small; font-stretch: inherit; font-weight: 700; line-height: inherit; margin: 0px; padding: 0px;"><span style="border: 0px; color: red; font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px;">(If no entry is required for a transaction/event, select "No journal entry required" in the first account field.)</span></span><br />
<table class="review" id="holisticTable" style="border-bottom-color: initial; border-bottom-style: initial; border-image: initial; border-left-color: rgb(119, 119, 119); border-left-style: solid; border-right-color: initial; border-right-style: initial; border-spacing: 0px; border-top-color: rgb(119, 119, 119) !important; border-top-style: solid !important; border-width: 1px 0px 0px 1px; color: black; font-family: Verdana; font-size: 13px; font-stretch: inherit; font-variant-east-asian: inherit; font-variant-numeric: inherit; height: 349px; line-height: inherit; margin: -1px 0px 0px; padding: 0px; table-layout: fixed; width: 776px;" summary="Below is listing of entries that have been entered for this requirements." tabindex="0"><colgroup><col class="acol" style="width: 40px;" width="40"></col><col style="width: 85px;" width="85"></col><col style="width: 305px;" width="305"></col><col style="width: 75px;" width="75"></col><col style="width: 75px;" width="75"></col></colgroup><tbody style="border: 0px; margin: 0px; padding: 0px;">
<tr h="26px" style="border: 0px; height: 26px; margin: 0px; padding: 0px;"><th class="styleCenter styleBold serial-no" style="background-color: #79ade5; border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; margin: 0px; overflow: hidden; padding: 0px 3px; text-align: center; width: 84px;">No</th><th class="styleCenter styleBold" style="background-color: #79ade5; border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; margin: 0px; overflow: hidden; padding: 0px 3px; text-align: center; width: auto;">Date</th><th class="styleCenter styleBold" style="background-color: #79ade5; border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; margin: 0px; overflow: hidden; padding: 0px 3px; text-align: center; width: auto;">General Journal</th><th class="styleCenter styleBold" style="background-color: #79ade5; border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; margin: 0px; overflow: hidden; padding: 0px 3px; text-align: center; width: auto;">Debit</th><th class="styleCenter styleBold" style="background-color: #79ade5; border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; margin: 0px; overflow: hidden; padding: 0px 3px; text-align: center; width: auto;">Credit</th></tr>
<tr h="23" style="border: 0px; cursor: pointer; height: 23px; margin: 0px; padding: 0px;" table="1"><td class="serialno-text" style="border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; text-align: center; top: 0px !important; white-space: nowrap;">1</td><td class="styleCenter" colspan="1" id="1_table1_cell_c0_r0" rowspan="1" style="border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; text-align: center; top: 0px !important; white-space: nowrap;">May 03</td><td class="dropDownList ddPolicy rightAnswer" colspan="1" id="1_table1_cell_c1_r0" rowspan="1" style="background-attachment: initial !important; background-clip: initial !important; background-image: initial !important; background-origin: initial !important; background-position: initial !important; background-repeat: initial !important; background-size: initial !important; border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; top: 0px !important; white-space: nowrap;">No journal entry required<span aria-hidden="true" class="icon-Right small_rd_backg" role="presentation" style="border: 0px; font-family: "accountingtool important"; line-height: 1; margin: 0px; padding: 0px; position: absolute; right: 5px; speak: none; top: 11px; transform: translatey(-50%);"></span><span class="text-hide" style="border: 0px; margin: 0px; padding: 0px; position: absolute; text-indent: -99999px;">selected answer correct</span></td><td class="toggled groupResponse isN toggled groupResponse toggled groupResponse toggled groupResponse toggled groupResponse toggled groupResponse styleNumber" colspan="1" id="1_table1_cell_c2_r0" rowspan="1" style="border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; text-align: right; top: 0px !important; white-space: nowrap;" togglehtmlindex="409"><span class="text-hide" style="border: 0px; margin: 0px; padding: 0px; position: absolute; text-align: left; text-indent: -99999px;">not attempted</span></td><td class="toggled groupResponse isN toggled groupResponse toggled groupResponse toggled groupResponse toggled groupResponse toggled groupResponse styleNumber" colspan="1" id="1_table1_cell_c3_r0" rowspan="1" style="border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; text-align: right; top: 0px !important; white-space: nowrap;" togglehtmlindex="409"><span class="text-hide" style="border: 0px; margin: 0px; padding: 0px; position: absolute; text-align: left; text-indent: -99999px;">not attempted</span></td></tr>
<tr class="second-row" h="23" style="border: 0px; height: 23px; margin: 0px; padding: 0px;"><td style="border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; top: 0px !important; white-space: nowrap;"></td><td style="border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; top: 0px !important; white-space: nowrap;"></td><td style="border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; top: 0px !important; white-space: nowrap;"></td><td style="border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; top: 0px !important; white-space: nowrap;"></td><td style="border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; top: 0px !important; white-space: nowrap;"></td></tr>
<tr h="23" style="border: 0px; cursor: pointer; height: 23px; margin: 0px; padding: 0px;" table="2"><td class="serialno-text" style="border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; text-align: center; top: 0px !important; white-space: nowrap;">2</td><td class="styleCenter" colspan="1" id="1_table2_cell_c0_r0" rowspan="1" style="border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; text-align: center; top: 0px !important; white-space: nowrap;">May 05</td><td class="dropDownList ddPolicy rightAnswer" colspan="1" id="1_table2_cell_c1_r0" rowspan="1" style="background-attachment: initial !important; background-clip: initial !important; background-image: initial !important; background-origin: initial !important; background-position: initial !important; background-repeat: initial !important; background-size: initial !important; border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; top: 0px !important; white-space: nowrap;">Merchandise inventory<span aria-hidden="true" class="icon-Right small_rd_backg" role="presentation" style="border: 0px; font-family: "accountingtool important"; line-height: 1; margin: 0px; padding: 0px; position: absolute; right: 5px; speak: none; top: 11px; transform: translatey(-50%);"></span><span class="text-hide" style="border: 0px; margin: 0px; padding: 0px; position: absolute; text-indent: -99999px;">selected answer correct</span></td><td class="toggled groupResponse isN toggled groupResponse toggled groupResponse toggled groupResponse styleNumber rightAnswer" colspan="1" id="1_table2_cell_c2_r0" rowspan="1" style="background-attachment: initial !important; background-clip: initial !important; background-image: initial !important; background-origin: initial !important; background-position: initial !important; background-repeat: initial !important; background-size: initial !important; border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; text-align: right; top: 0px !important; white-space: nowrap;" togglehtmlindex="392">7,500<span aria-hidden="true" class="icon-Right small_rd_backg" role="presentation" style="border: 0px; font-family: "accountingtool important"; line-height: 1; margin: 0px; padding: 0px; position: absolute; right: 5px; speak: none; top: 11px; transform: translatey(-50%);"></span><span class="text-hide" style="border: 0px; margin: 0px; padding: 0px; position: absolute; text-align: left; text-indent: -99999px;">selected answer correct</span></td><td class="toggled groupResponse isN toggled groupResponse toggled groupResponse toggled groupResponse styleNumber" colspan="1" id="1_table2_cell_c3_r0" rowspan="1" style="border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; text-align: right; top: 0px !important; white-space: nowrap;" togglehtmlindex="392"><span class="text-hide" style="border: 0px; margin: 0px; padding: 0px; position: absolute; text-align: left; text-indent: -99999px;">not attempted</span></td></tr>
<tr h="23" style="border: 0px; cursor: pointer; height: 23px; margin: 0px; padding: 0px;" table="2"><td class="serialno-text" style="border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; text-align: center; text-indent: 100px; top: 0px !important; white-space: nowrap;"></td><td id="1_table2_cell_c0_r1" style="border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; top: 0px !important; white-space: nowrap;"></td><td class="dropDownList ddPolicy GJIndent rightAnswer" colspan="1" id="1_table2_cell_c1_r1" rowspan="1" style="background-attachment: initial !important; background-clip: initial !important; background-image: initial !important; background-origin: initial !important; background-position: initial !important; background-repeat: initial !important; background-size: initial !important; border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; text-indent: 15px; top: 0px !important; white-space: nowrap;">Accounts payable<span aria-hidden="true" class="icon-Right small_rd_backg" role="presentation" style="border: 0px; font-family: "accountingtool important"; line-height: 1; margin: 0px; padding: 0px; position: absolute; right: 5px; speak: none; top: 11px; transform: translatey(-50%);"></span><span class="text-hide" style="border: 0px; margin: 0px; padding: 0px; position: absolute; text-indent: -99999px;">selected answer correct</span></td><td class="toggled groupResponse isN styleNumber" colspan="1" id="1_table2_cell_c2_r1" rowspan="1" style="border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; text-align: right; top: 0px !important; white-space: nowrap;" togglehtmlindex="350"><span class="text-hide" style="border: 0px; margin: 0px; padding: 0px; position: absolute; text-align: left; text-indent: -99999px;">not attempted</span></td><td class="toggled groupResponse isN styleNumber rightAnswer" colspan="1" id="1_table2_cell_c3_r1" rowspan="1" style="background-attachment: initial !important; background-clip: initial !important; background-image: initial !important; background-origin: initial !important; background-position: initial !important; background-repeat: initial !important; background-size: initial !important; border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; text-align: right; top: 0px !important; white-space: nowrap;" togglehtmlindex="350">7,500<span aria-hidden="true" class="icon-Right small_rd_backg" role="presentation" style="border: 0px; font-family: "accountingtool important"; line-height: 1; margin: 0px; padding: 0px; position: absolute; right: 5px; speak: none; top: 11px; transform: translatey(-50%);"></span><span class="text-hide" style="border: 0px; margin: 0px; padding: 0px; position: absolute; text-align: left; text-indent: -99999px;">selected answer correct</span></td></tr>
<tr class="second-row" h="23" style="border: 0px; height: 23px; margin: 0px; padding: 0px;"><td style="border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; top: 0px !important; white-space: nowrap;"></td><td style="border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; top: 0px !important; white-space: nowrap;"></td><td style="border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; top: 0px !important; white-space: nowrap;"></td><td style="border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; top: 0px !important; white-space: nowrap;"></td><td style="border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; top: 0px !important; white-space: nowrap;"></td></tr>
<tr h="23" style="border: 0px; cursor: pointer; height: 23px; margin: 0px; padding: 0px;" table="3"><td class="serialno-text" style="border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; text-align: center; top: 0px !important; white-space: nowrap;">3</td><td class="styleCenter" colspan="1" id="1_table3_cell_c0_r0" rowspan="1" style="border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; text-align: center; top: 0px !important; white-space: nowrap;">May 07</td><td class="dropDownList ddPolicy rightAnswer" colspan="1" id="1_table3_cell_c1_r0" rowspan="1" style="background-attachment: initial !important; background-clip: initial !important; background-image: initial !important; background-origin: initial !important; background-position: initial !important; background-repeat: initial !important; background-size: initial !important; border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; top: 0px !important; white-space: nowrap;">Accounts payable<span aria-hidden="true" class="icon-Right small_rd_backg" role="presentation" style="border: 0px; font-family: "accountingtool important"; line-height: 1; margin: 0px; padding: 0px; position: absolute; right: 5px; speak: none; top: 11px; transform: translatey(-50%);"></span><span class="text-hide" style="border: 0px; margin: 0px; padding: 0px; position: absolute; text-indent: -99999px;">selected answer correct</span></td><td class="toggled groupResponse isN styleNumber rightAnswer" colspan="1" id="1_table3_cell_c2_r0" rowspan="1" style="background-attachment: initial !important; background-clip: initial !important; background-image: initial !important; background-origin: initial !important; background-position: initial !important; background-repeat: initial !important; background-size: initial !important; border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; text-align: right; top: 0px !important; white-space: nowrap;" togglehtmlindex="355">750<span aria-hidden="true" class="icon-Right small_rd_backg" role="presentation" style="border: 0px; font-family: "accountingtool important"; line-height: 1; margin: 0px; padding: 0px; position: absolute; right: 5px; speak: none; top: 11px; transform: translatey(-50%);"></span><span class="text-hide" style="border: 0px; margin: 0px; padding: 0px; position: absolute; text-align: left; text-indent: -99999px;">selected answer correct</span></td><td class="toggled groupResponse isN styleNumber" colspan="1" id="1_table3_cell_c3_r0" rowspan="1" style="border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; text-align: right; top: 0px !important; white-space: nowrap;" togglehtmlindex="355"><span class="text-hide" style="border: 0px; margin: 0px; padding: 0px; position: absolute; text-align: left; text-indent: -99999px;">not attempted</span></td></tr>
<tr h="23" style="border: 0px; cursor: pointer; height: 23px; margin: 0px; padding: 0px;" table="3"><td class="serialno-text" style="border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; text-align: center; text-indent: 100px; top: 0px !important; white-space: nowrap;"></td><td id="1_table3_cell_c0_r1" style="border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; top: 0px !important; white-space: nowrap;"></td><td class="dropDownList ddPolicy GJIndent rightAnswer" colspan="1" id="1_table3_cell_c1_r1" rowspan="1" style="background-attachment: initial !important; background-clip: initial !important; background-image: initial !important; background-origin: initial !important; background-position: initial !important; background-repeat: initial !important; background-size: initial !important; border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; text-indent: 15px; top: 0px !important; white-space: nowrap;">Merchandise inventory<span aria-hidden="true" class="icon-Right small_rd_backg" role="presentation" style="border: 0px; font-family: "accountingtool important"; line-height: 1; margin: 0px; padding: 0px; position: absolute; right: 5px; speak: none; top: 11px; transform: translatey(-50%);"></span><span class="text-hide" style="border: 0px; margin: 0px; padding: 0px; position: absolute; text-indent: -99999px;">selected answer correct</span></td><td class="toggled groupResponse isN styleNumber" colspan="1" id="1_table3_cell_c2_r1" rowspan="1" style="border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; text-align: right; top: 0px !important; white-space: nowrap;" togglehtmlindex="356"><span class="text-hide" style="border: 0px; margin: 0px; padding: 0px; position: absolute; text-align: left; text-indent: -99999px;">not attempted</span></td><td class="toggled groupResponse isN styleNumber rightAnswer" colspan="1" id="1_table3_cell_c3_r1" rowspan="1" style="background-attachment: initial !important; background-clip: initial !important; background-image: initial !important; background-origin: initial !important; background-position: initial !important; background-repeat: initial !important; background-size: initial !important; border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; text-align: right; top: 0px !important; white-space: nowrap;" togglehtmlindex="356">750<span aria-hidden="true" class="icon-Right small_rd_backg" role="presentation" style="border: 0px; font-family: "accountingtool important"; line-height: 1; margin: 0px; padding: 0px; position: absolute; right: 5px; speak: none; top: 11px; transform: translatey(-50%);"></span><span class="text-hide" style="border: 0px; margin: 0px; padding: 0px; position: absolute; text-align: left; text-indent: -99999px;">selected answer correct</span></td></tr>
<tr class="second-row" h="23" style="border: 0px; height: 23px; margin: 0px; padding: 0px;"><td style="border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; top: 0px !important; white-space: nowrap;"></td><td style="border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; top: 0px !important; white-space: nowrap;"></td><td style="border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; top: 0px !important; white-space: nowrap;"></td><td style="border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; top: 0px !important; white-space: nowrap;"></td><td style="border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; top: 0px !important; white-space: nowrap;"></td></tr>
<tr h="23" style="border: 0px; cursor: pointer; height: 23px; margin: 0px; padding: 0px;" table="4"><td class="serialno-text" style="border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; text-align: center; top: 0px !important; white-space: nowrap;">4</td><td class="styleCenter" colspan="1" id="1_table4_cell_c0_r0" rowspan="1" style="border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; text-align: center; top: 0px !important; white-space: nowrap;">May 08</td><td class="dropDownList ddPolicy rightAnswer" colspan="1" id="1_table4_cell_c1_r0" rowspan="1" style="background-attachment: initial !important; background-clip: initial !important; background-image: initial !important; background-origin: initial !important; background-position: initial !important; background-repeat: initial !important; background-size: initial !important; border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; top: 0px !important; white-space: nowrap;">Accounts payable<span aria-hidden="true" class="icon-Right small_rd_backg" role="presentation" style="border: 0px; font-family: "accountingtool important"; line-height: 1; margin: 0px; padding: 0px; position: absolute; right: 5px; speak: none; top: 11px; transform: translatey(-50%);"></span><span class="text-hide" style="border: 0px; margin: 0px; padding: 0px; position: absolute; text-indent: -99999px;">selected answer correct</span></td><td class="toggled groupResponse isN styleNumber rightAnswer" colspan="1" id="1_table4_cell_c2_r0" rowspan="1" style="background-attachment: initial !important; background-clip: initial !important; background-image: initial !important; background-origin: initial !important; background-position: initial !important; background-repeat: initial !important; background-size: initial !important; border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; text-align: right; top: 0px !important; white-space: nowrap;" togglehtmlindex="361">350<span aria-hidden="true" class="icon-Right small_rd_backg" role="presentation" style="border: 0px; font-family: "accountingtool important"; line-height: 1; margin: 0px; padding: 0px; position: absolute; right: 5px; speak: none; top: 11px; transform: translatey(-50%);"></span><span class="text-hide" style="border: 0px; margin: 0px; padding: 0px; position: absolute; text-align: left; text-indent: -99999px;">selected answer correct</span></td><td class="toggled groupResponse isN styleNumber" colspan="1" id="1_table4_cell_c3_r0" rowspan="1" style="border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; text-align: right; top: 0px !important; white-space: nowrap;" togglehtmlindex="361"><span class="text-hide" style="border: 0px; margin: 0px; padding: 0px; position: absolute; text-align: left; text-indent: -99999px;">not attempted</span></td></tr>
<tr h="23" style="border: 0px; cursor: pointer; height: 23px; margin: 0px; padding: 0px;" table="4"><td class="serialno-text" style="border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; text-align: center; text-indent: 100px; top: 0px !important; white-space: nowrap;"></td><td id="1_table4_cell_c0_r1" style="border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; top: 0px !important; white-space: nowrap;"></td><td class="dropDownList ddPolicy GJIndent rightAnswer" colspan="1" id="1_table4_cell_c1_r1" rowspan="1" style="background-attachment: initial !important; background-clip: initial !important; background-image: initial !important; background-origin: initial !important; background-position: initial !important; background-repeat: initial !important; background-size: initial !important; border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; text-indent: 15px; top: 0px !important; white-space: nowrap;">Merchandise inventory<span aria-hidden="true" class="icon-Right small_rd_backg" role="presentation" style="border: 0px; font-family: "accountingtool important"; line-height: 1; margin: 0px; padding: 0px; position: absolute; right: 5px; speak: none; top: 11px; transform: translatey(-50%);"></span><span class="text-hide" style="border: 0px; margin: 0px; padding: 0px; position: absolute; text-indent: -99999px;">selected answer correct</span></td><td class="toggled groupResponse isN styleNumber" colspan="1" id="1_table4_cell_c2_r1" rowspan="1" style="border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; text-align: right; top: 0px !important; white-space: nowrap;" togglehtmlindex="362"><span class="text-hide" style="border: 0px; margin: 0px; padding: 0px; position: absolute; text-align: left; text-indent: -99999px;">not attempted</span></td><td class="toggled groupResponse isN styleNumber rightAnswer" colspan="1" id="1_table4_cell_c3_r1" rowspan="1" style="background-attachment: initial !important; background-clip: initial !important; background-image: initial !important; background-origin: initial !important; background-position: initial !important; background-repeat: initial !important; background-size: initial !important; border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; text-align: right; top: 0px !important; white-space: nowrap;" togglehtmlindex="362">350<span aria-hidden="true" class="icon-Right small_rd_backg" role="presentation" style="border: 0px; font-family: "accountingtool important"; line-height: 1; margin: 0px; padding: 0px; position: absolute; right: 5px; speak: none; top: 11px; transform: translatey(-50%);"></span><span class="text-hide" style="border: 0px; margin: 0px; padding: 0px; position: absolute; text-align: left; text-indent: -99999px;">selected answer correct</span></td></tr>
<tr class="second-row" h="23" style="border: 0px; height: 23px; margin: 0px; padding: 0px;"><td style="border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; top: 0px !important; white-space: nowrap;"></td><td style="border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; top: 0px !important; white-space: nowrap;"></td><td style="border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; top: 0px !important; white-space: nowrap;"></td><td style="border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; top: 0px !important; white-space: nowrap;"></td><td style="border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; top: 0px !important; white-space: nowrap;"></td></tr>
<tr h="23" style="border: 0px; cursor: pointer; height: 23px; margin: 0px; padding: 0px;" table="5"><td class="serialno-text" style="border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; text-align: center; top: 0px !important; white-space: nowrap;">5</td><td class="styleCenter" colspan="1" id="1_table5_cell_c0_r0" rowspan="1" style="border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; text-align: center; top: 0px !important; white-space: nowrap;">May 15</td><td class="dropDownList ddPolicy rightAnswer" colspan="1" id="1_table5_cell_c1_r0" rowspan="1" style="background-attachment: initial !important; background-clip: initial !important; background-image: initial !important; background-origin: initial !important; background-position: initial !important; background-repeat: initial !important; background-size: initial !important; border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; top: 0px !important; white-space: nowrap;">Accounts payable<span aria-hidden="true" class="icon-Right small_rd_backg" role="presentation" style="border: 0px; font-family: "accountingtool important"; line-height: 1; margin: 0px; padding: 0px; position: absolute; right: 5px; speak: none; top: 11px; transform: translatey(-50%);"></span><span class="text-hide" style="border: 0px; margin: 0px; padding: 0px; position: absolute; text-indent: -99999px;">selected answer correct</span></td><td class="toggled groupResponse toggled groupResponse isN toggled groupResponse toggled groupResponse toggled groupResponse toggled groupResponse styleNumber toggled groupResponse rightAnswer" colspan="1" id="1_table5_cell_c2_r0" rowspan="1" style="background-attachment: initial !important; background-clip: initial !important; background-image: initial !important; background-origin: initial !important; background-position: initial !important; background-repeat: initial !important; background-size: initial !important; border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; text-align: right; top: 0px !important; white-space: nowrap;" togglehtmlindex="415">6,400<span aria-hidden="true" class="icon-Right small_rd_backg" role="presentation" style="border: 0px; font-family: "accountingtool important"; line-height: 1; margin: 0px; padding: 0px; position: absolute; right: 5px; speak: none; top: 11px; transform: translatey(-50%);"></span><span class="text-hide" style="border: 0px; margin: 0px; padding: 0px; position: absolute; text-align: left; text-indent: -99999px;">selected answer correct</span></td><td class="toggled groupResponse toggled groupResponse isN toggled groupResponse toggled groupResponse toggled groupResponse toggled groupResponse toggled groupResponse styleNumber" colspan="1" id="1_table5_cell_c3_r0" rowspan="1" style="border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; text-align: right; top: 0px !important; white-space: nowrap;" togglehtmlindex="415"><span class="text-hide" style="border: 0px; margin: 0px; padding: 0px; position: absolute; text-align: left; text-indent: -99999px;">not attempted</span></td></tr>
<tr h="23" style="border: 0px; cursor: pointer; height: 23px; margin: 0px; padding: 0px;" table="5"><td class="serialno-text" style="border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; text-align: center; text-indent: 100px; top: 0px !important; white-space: nowrap;"></td><td id="1_table5_cell_c0_r1" style="border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; top: 0px !important; white-space: nowrap;"></td><td class="dropDownList ddPolicy shuffled groupResponse GJIndent rightAnswer" colspan="1" id="1_table5_cell_c1_r1" rowspan="1" shufflehtmlindex="373" style="background-attachment: initial !important; background-clip: initial !important; background-image: initial !important; background-origin: initial !important; background-position: initial !important; background-repeat: initial !important; background-size: initial !important; border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; text-indent: 15px; top: 0px !important; white-space: nowrap;">Merchandise inventory<span aria-hidden="true" class="icon-Right small_rd_backg" role="presentation" style="border: 0px; font-family: "accountingtool important"; line-height: 1; margin: 0px; padding: 0px; position: absolute; right: 5px; speak: none; top: 11px; transform: translatey(-50%);"></span><span class="text-hide" style="border: 0px; margin: 0px; padding: 0px; position: absolute; text-indent: -99999px;">selected answer correct</span></td><td class="toggled groupResponse shuffled isN styleNumber" colspan="1" id="1_table5_cell_c2_r1" rowspan="1" shufflehtmlindex="373" style="border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; text-align: right; top: 0px !important; white-space: nowrap;" togglehtmlindex="368"><span class="text-hide" style="border: 0px; margin: 0px; padding: 0px; position: absolute; text-align: left; text-indent: -99999px;">not attempted</span></td><td class="toggled groupResponse shuffled isN styleNumber rightAnswer" colspan="1" id="1_table5_cell_c3_r1" rowspan="1" shufflehtmlindex="373" style="background-attachment: initial !important; background-clip: initial !important; background-image: initial !important; background-origin: initial !important; background-position: initial !important; background-repeat: initial !important; background-size: initial !important; border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; text-align: right; top: 0px !important; white-space: nowrap;" togglehtmlindex="368">128<span aria-hidden="true" class="icon-Right small_rd_backg" role="presentation" style="border: 0px; font-family: "accountingtool important"; line-height: 1; margin: 0px; padding: 0px; position: absolute; right: 5px; speak: none; top: 11px; transform: translatey(-50%);"></span><span class="text-hide" style="border: 0px; margin: 0px; padding: 0px; position: absolute; text-align: left; text-indent: -99999px;">selected answer correct</span></td></tr>
<tr h="23" style="border: 0px; cursor: pointer; height: 23px; margin: 0px; padding: 0px;" table="5"><td class="serialno-text" style="border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; text-align: center; text-indent: 100px; top: 0px !important; white-space: nowrap;"></td><td id="1_table5_cell_c0_r2" style="border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; top: 0px !important; white-space: nowrap;"></td><td class="dropDownList ddPolicy shuffled groupResponse GJIndent rightAnswer" colspan="1" id="1_table5_cell_c1_r2" rowspan="1" shufflehtmlindex="373" style="background-attachment: initial !important; background-clip: initial !important; background-image: initial !important; background-origin: initial !important; background-position: initial !important; background-repeat: initial !important; background-size: initial !important; border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; text-indent: 15px; top: 0px !important; white-space: nowrap;">Cash<span aria-hidden="true" class="icon-Right small_rd_backg" role="presentation" style="border: 0px; font-family: "accountingtool important"; line-height: 1; margin: 0px; padding: 0px; position: absolute; right: 5px; speak: none; top: 11px; transform: translatey(-50%);"></span><span class="text-hide" style="border: 0px; margin: 0px; padding: 0px; position: absolute; text-indent: -99999px;">selected answer correct</span></td><td class="toggled groupResponse shuffled isN styleNumber" colspan="1" id="1_table5_cell_c2_r2" rowspan="1" shufflehtmlindex="373" style="border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; text-align: right; top: 0px !important; white-space: nowrap;" togglehtmlindex="369"><span class="text-hide" style="border: 0px; margin: 0px; padding: 0px; position: absolute; text-align: left; text-indent: -99999px;">not attempted</span></td><td class="toggled groupResponse shuffled isN styleNumber rightAnswer" colspan="1" id="1_table5_cell_c3_r2" rowspan="1" shufflehtmlindex="373" style="background-attachment: initial !important; background-clip: initial !important; background-image: initial !important; background-origin: initial !important; background-position: initial !important; background-repeat: initial !important; background-size: initial !important; border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; text-align: right; top: 0px !important; white-space: nowrap;" togglehtmlindex="369">6,272<span aria-hidden="true" class="icon-Right small_rd_backg" role="presentation" style="border: 0px; font-family: "accountingtool important"; line-height: 1; margin: 0px; padding: 0px; position: absolute; right: 5px; speak: none; top: 11px; transform: translatey(-50%);"></span><span class="text-hide" style="border: 0px; margin: 0px; padding: 0px; position: absolute; text-align: left; text-indent: -99999px;">selected answer correct</span></td></tr>
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<span style="color: #100000; font-family: "arial";"><span style="background-color: #f3f3f3; font-size: 30px;">9.</span></span><br />
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Sydney Retailing (buyer) and Troy Wholesalers (seller) enter into the following transactions.<br />
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<tr style="font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px;"><td style="font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px; vertical-align: top;">May</td><td style="font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px; text-align: right; vertical-align: top;"></td><td style="font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px; text-align: right; vertical-align: top;">11</td><td style="font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px; text-align: right; vertical-align: top;"></td><td style="font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px; vertical-align: top;">Sydney accepts delivery of $23,500 of merchandise it purchases for resale from Troy: invoice dated May 11; terms 3/10, n/90; FOB shipping point. The goods cost Troy $15,745. Sydney pays $650 cash to Express Shipping for delivery charges on the merchandise.</td></tr>
<tr style="font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px;"><td style="font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px; vertical-align: top;"></td><td style="font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px; text-align: right; vertical-align: top;"></td><td style="font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px; text-align: right; vertical-align: top;">12</td><td style="font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px; text-align: right; vertical-align: top;"></td><td style="font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px; vertical-align: top;">Sydney returns $1,400 of the $23,500 of goods to Troy, who receives them the same day and restores them to its inventory. The returned goods had cost Troy $938.</td></tr>
<tr style="font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px;"><td style="font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px; vertical-align: top;"></td><td style="font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px; text-align: right; vertical-align: top;"></td><td style="font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px; text-align: right; vertical-align: top;">20</td><td style="font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px; text-align: right; vertical-align: top;"></td><td style="font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px; vertical-align: top;">Sydney pays Troy for the amount owed. Troy receives the cash immediately.</td></tr>
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<br />
(Both Sydney and Troy use a perpetual inventory system and the gross method.)<br />
<span style="border: 0px; font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: 700; line-height: inherit; margin: 0px; padding: 0px;">1.</span> Prepare journal entries that Sydney Retailing (buyer) records for these three transactions.<br />
<span style="border: 0px; font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: 700; line-height: inherit; margin: 0px; padding: 0px;">2.</span> Prepare journal entries that Troy Wholesalers (seller) records for these three transactions.</div>
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Prepare journal entries that Sydney Retailing (buyer) records for these three transactions.</div>
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<div class="hide-header" id="holisticSheet" style="border-radius: 5px; border: 0px; margin: 0px; padding: 0px; position: relative; width: 686px; z-index: 1;">
<table class="review" id="holisticTable" style="border-bottom-color: initial; border-bottom-style: initial; border-image: initial; border-left-color: rgb(119, 119, 119); border-left-style: solid; border-right-color: initial; border-right-style: initial; border-spacing: 0px; border-top-color: rgb(119, 119, 119); border-top-style: solid; border-width: 1px 0px 0px 1px; font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; height: 303px; line-height: inherit; margin: -1px 0px 0px; padding: 0px; table-layout: fixed; width: 776px;" summary="Below is listing of entries that have been entered for this requirements." tabindex="0"><colgroup><col class="acol" style="width: 40px;" width="40"></col><col style="width: 85px;" width="85"></col><col style="width: 305px;" width="305"></col><col style="width: 75px;" width="75"></col><col style="width: 75px;" width="75"></col></colgroup><tbody style="border: 0px; margin: 0px; padding: 0px;">
<tr h="26px" style="border: 0px; height: 26px; margin: 0px; padding: 0px;"><th class="styleCenter styleBold serial-no" style="background-color: #79ade5; border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; margin: 0px; overflow: hidden; padding: 0px 3px; text-align: center; width: 84px;">No</th><th class="styleCenter styleBold" style="background-color: #79ade5; border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; margin: 0px; overflow: hidden; padding: 0px 3px; text-align: center; width: auto;">Date</th><th class="styleCenter styleBold" style="background-color: #79ade5; border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; margin: 0px; overflow: hidden; padding: 0px 3px; text-align: center; width: auto;">General Journal</th><th class="styleCenter styleBold" style="background-color: #79ade5; border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; margin: 0px; overflow: hidden; padding: 0px 3px; text-align: center; width: auto;">Debit</th><th class="styleCenter styleBold" style="background-color: #79ade5; border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; margin: 0px; overflow: hidden; padding: 0px 3px; text-align: center; width: auto;">Credit</th></tr>
<tr h="23" style="border: 0px; cursor: pointer; height: 23px; margin: 0px; padding: 0px;" table="1"><td class="serialno-text" style="border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; text-align: center; top: 0px !important; white-space: nowrap;">1</td><td class="styleCenter" colspan="1" id="1_table1_cell_c0_r0" rowspan="1" style="border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; text-align: center; top: 0px !important; white-space: nowrap;">May 11</td><td class="dropDownList ddPolicy rightAnswer" colspan="1" id="1_table1_cell_c1_r0" rowspan="1" style="background-attachment: initial !important; background-clip: initial !important; background-image: initial !important; background-origin: initial !important; background-position: initial !important; background-repeat: initial !important; background-size: initial !important; border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; top: 0px !important; white-space: nowrap;">Merchandise inventory<span aria-hidden="true" class="icon-Right small_rd_backg" role="presentation" style="border: 0px; font-family: "accountingtool important"; line-height: 1; margin: 0px; padding: 0px; position: absolute; right: 5px; speak: none; top: 11px; transform: translatey(-50%);"></span><span class="text-hide" style="border: 0px; margin: 0px; padding: 0px; position: absolute; text-indent: -99999px;">selected answer correct</span></td><td class="toggled groupResponse isN toggled groupResponse toggled groupResponse styleNumber rightAnswer" colspan="1" id="1_table1_cell_c2_r0" rowspan="1" style="background-attachment: initial !important; background-clip: initial !important; background-image: initial !important; background-origin: initial !important; background-position: initial !important; background-repeat: initial !important; background-size: initial !important; border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; text-align: right; top: 0px !important; white-space: nowrap;" togglehtmlindex="339">23,500<span aria-hidden="true" class="icon-Right small_rd_backg" role="presentation" style="border: 0px; font-family: "accountingtool important"; line-height: 1; margin: 0px; padding: 0px; position: absolute; right: 5px; speak: none; top: 11px; transform: translatey(-50%);"></span><span class="text-hide" style="border: 0px; margin: 0px; padding: 0px; position: absolute; text-align: left; text-indent: -99999px;">selected answer correct</span></td><td class="toggled groupResponse isN toggled groupResponse toggled groupResponse styleNumber" colspan="1" id="1_table1_cell_c3_r0" rowspan="1" style="border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; text-align: right; top: 0px !important; white-space: nowrap;" togglehtmlindex="339"><span class="text-hide" style="border: 0px; margin: 0px; padding: 0px; position: absolute; text-align: left; text-indent: -99999px;">not attempted</span></td></tr>
<tr h="23" style="border: 0px; cursor: pointer; height: 23px; margin: 0px; padding: 0px;" table="1"><td class="serialno-text" style="border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; text-align: center; text-indent: 100px; top: 0px !important; white-space: nowrap;"></td><td id="1_table1_cell_c0_r1" style="border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; top: 0px !important; white-space: nowrap;"></td><td class="dropDownList ddPolicy GJIndent rightAnswer" colspan="1" id="1_table1_cell_c1_r1" rowspan="1" style="background-attachment: initial !important; background-clip: initial !important; background-image: initial !important; background-origin: initial !important; background-position: initial !important; background-repeat: initial !important; background-size: initial !important; border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; text-indent: 15px; top: 0px !important; white-space: nowrap;">Accounts payable<span aria-hidden="true" class="icon-Right small_rd_backg" role="presentation" style="border: 0px; font-family: "accountingtool important"; line-height: 1; margin: 0px; padding: 0px; position: absolute; right: 5px; speak: none; top: 11px; transform: translatey(-50%);"></span><span class="text-hide" style="border: 0px; margin: 0px; padding: 0px; position: absolute; text-indent: -99999px;">selected answer correct</span></td><td class="toggled groupResponse isN styleNumber" colspan="1" id="1_table1_cell_c2_r1" rowspan="1" style="border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; text-align: right; top: 0px !important; white-space: nowrap;" togglehtmlindex="307"><span class="text-hide" style="border: 0px; margin: 0px; padding: 0px; position: absolute; text-align: left; text-indent: -99999px;">not attempted</span></td><td class="toggled groupResponse isN styleNumber rightAnswer" colspan="1" id="1_table1_cell_c3_r1" rowspan="1" style="background-attachment: initial !important; background-clip: initial !important; background-image: initial !important; background-origin: initial !important; background-position: initial !important; background-repeat: initial !important; background-size: initial !important; border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; text-align: right; top: 0px !important; white-space: nowrap;" togglehtmlindex="307">23,500<span aria-hidden="true" class="icon-Right small_rd_backg" role="presentation" style="border: 0px; font-family: "accountingtool important"; line-height: 1; margin: 0px; padding: 0px; position: absolute; right: 5px; speak: none; top: 11px; transform: translatey(-50%);"></span><span class="text-hide" style="border: 0px; margin: 0px; padding: 0px; position: absolute; text-align: left; text-indent: -99999px;">selected answer correct</span></td></tr>
<tr class="second-row" h="23" style="border: 0px; height: 23px; margin: 0px; padding: 0px;"><td style="border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; top: 0px !important; white-space: nowrap;"></td><td style="border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; top: 0px !important; white-space: nowrap;"></td><td style="border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; top: 0px !important; white-space: nowrap;"></td><td style="border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; top: 0px !important; white-space: nowrap;"></td><td style="border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; top: 0px !important; white-space: nowrap;"></td></tr>
<tr h="23" style="border: 0px; cursor: pointer; height: 23px; margin: 0px; padding: 0px;" table="2"><td class="serialno-text" style="border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; text-align: center; top: 0px !important; white-space: nowrap;">2</td><td class="styleCenter" colspan="1" id="1_table2_cell_c0_r0" rowspan="1" style="border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; text-align: center; top: 0px !important; white-space: nowrap;">May 11</td><td class="dropDownList ddPolicy rightAnswer" colspan="1" id="1_table2_cell_c1_r0" rowspan="1" style="background-attachment: initial !important; background-clip: initial !important; background-image: initial !important; background-origin: initial !important; background-position: initial !important; background-repeat: initial !important; background-size: initial !important; border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; top: 0px !important; white-space: nowrap;">Merchandise inventory<span aria-hidden="true" class="icon-Right small_rd_backg" role="presentation" style="border: 0px; font-family: "accountingtool important"; line-height: 1; margin: 0px; padding: 0px; position: absolute; right: 5px; speak: none; top: 11px; transform: translatey(-50%);"></span><span class="text-hide" style="border: 0px; margin: 0px; padding: 0px; position: absolute; text-indent: -99999px;">selected answer correct</span></td><td class="toggled groupResponse isN styleNumber rightAnswer" colspan="1" id="1_table2_cell_c2_r0" rowspan="1" style="background-attachment: initial !important; background-clip: initial !important; background-image: initial !important; background-origin: initial !important; background-position: initial !important; background-repeat: initial !important; background-size: initial !important; border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; text-align: right; top: 0px !important; white-space: nowrap;" togglehtmlindex="312">650<span aria-hidden="true" class="icon-Right small_rd_backg" role="presentation" style="border: 0px; font-family: "accountingtool important"; line-height: 1; margin: 0px; padding: 0px; position: absolute; right: 5px; speak: none; top: 11px; transform: translatey(-50%);"></span><span class="text-hide" style="border: 0px; margin: 0px; padding: 0px; position: absolute; text-align: left; text-indent: -99999px;">selected answer correct</span></td><td class="toggled groupResponse isN styleNumber" colspan="1" id="1_table2_cell_c3_r0" rowspan="1" style="border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; text-align: right; top: 0px !important; white-space: nowrap;" togglehtmlindex="312"><span class="text-hide" style="border: 0px; margin: 0px; padding: 0px; position: absolute; text-align: left; text-indent: -99999px;">not attempted</span></td></tr>
<tr h="23" style="border: 0px; cursor: pointer; height: 23px; margin: 0px; padding: 0px;" table="2"><td class="serialno-text" style="border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; text-align: center; text-indent: 100px; top: 0px !important; white-space: nowrap;"></td><td id="1_table2_cell_c0_r1" style="border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; top: 0px !important; white-space: nowrap;"></td><td class="dropDownList ddPolicy GJIndent rightAnswer" colspan="1" id="1_table2_cell_c1_r1" rowspan="1" style="background-attachment: initial !important; background-clip: initial !important; background-image: initial !important; background-origin: initial !important; background-position: initial !important; background-repeat: initial !important; background-size: initial !important; border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; text-indent: 15px; top: 0px !important; white-space: nowrap;">Cash<span aria-hidden="true" class="icon-Right small_rd_backg" role="presentation" style="border: 0px; font-family: "accountingtool important"; line-height: 1; margin: 0px; padding: 0px; position: absolute; right: 5px; speak: none; top: 11px; transform: translatey(-50%);"></span><span class="text-hide" style="border: 0px; margin: 0px; padding: 0px; position: absolute; text-indent: -99999px;">selected answer correct</span></td><td class="toggled groupResponse isN styleNumber" colspan="1" id="1_table2_cell_c2_r1" rowspan="1" style="border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; text-align: right; top: 0px !important; white-space: nowrap;" togglehtmlindex="313"><span class="text-hide" style="border: 0px; margin: 0px; padding: 0px; position: absolute; text-align: left; text-indent: -99999px;">not attempted</span></td><td class="toggled groupResponse isN styleNumber rightAnswer" colspan="1" id="1_table2_cell_c3_r1" rowspan="1" style="background-attachment: initial !important; background-clip: initial !important; background-image: initial !important; background-origin: initial !important; background-position: initial !important; background-repeat: initial !important; background-size: initial !important; border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; text-align: right; top: 0px !important; white-space: nowrap;" togglehtmlindex="313">650<span aria-hidden="true" class="icon-Right small_rd_backg" role="presentation" style="border: 0px; font-family: "accountingtool important"; line-height: 1; margin: 0px; padding: 0px; position: absolute; right: 5px; speak: none; top: 11px; transform: translatey(-50%);"></span><span class="text-hide" style="border: 0px; margin: 0px; padding: 0px; position: absolute; text-align: left; text-indent: -99999px;">selected answer correct</span></td></tr>
<tr class="second-row" h="23" style="border: 0px; height: 23px; margin: 0px; padding: 0px;"><td style="border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; top: 0px !important; white-space: nowrap;"></td><td style="border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; top: 0px !important; white-space: nowrap;"></td><td style="border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; top: 0px !important; white-space: nowrap;"></td><td style="border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; top: 0px !important; white-space: nowrap;"></td><td style="border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; top: 0px !important; white-space: nowrap;"></td></tr>
<tr h="23" style="border: 0px; cursor: pointer; height: 23px; margin: 0px; padding: 0px;" table="3"><td class="serialno-text" style="border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; text-align: center; top: 0px !important; white-space: nowrap;">3</td><td class="styleCenter" colspan="1" id="1_table3_cell_c0_r0" rowspan="1" style="border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; text-align: center; top: 0px !important; white-space: nowrap;">May 12</td><td class="dropDownList ddPolicy rightAnswer" colspan="1" id="1_table3_cell_c1_r0" rowspan="1" style="background-attachment: initial !important; background-clip: initial !important; background-image: initial !important; background-origin: initial !important; background-position: initial !important; background-repeat: initial !important; background-size: initial !important; border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; top: 0px !important; white-space: nowrap;">Accounts payable<span aria-hidden="true" class="icon-Right small_rd_backg" role="presentation" style="border: 0px; font-family: "accountingtool important"; line-height: 1; margin: 0px; padding: 0px; position: absolute; right: 5px; speak: none; top: 11px; transform: translatey(-50%);"></span><span class="text-hide" style="border: 0px; margin: 0px; padding: 0px; position: absolute; text-indent: -99999px;">selected answer correct</span></td><td class="toggled groupResponse isN styleNumber rightAnswer" colspan="1" id="1_table3_cell_c2_r0" rowspan="1" style="background-attachment: initial !important; background-clip: initial !important; background-image: initial !important; background-origin: initial !important; background-position: initial !important; background-repeat: initial !important; background-size: initial !important; border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; text-align: right; top: 0px !important; white-space: nowrap;" togglehtmlindex="318">1,400<span aria-hidden="true" class="icon-Right small_rd_backg" role="presentation" style="border: 0px; font-family: "accountingtool important"; line-height: 1; margin: 0px; padding: 0px; position: absolute; right: 5px; speak: none; top: 11px; transform: translatey(-50%);"></span><span class="text-hide" style="border: 0px; margin: 0px; padding: 0px; position: absolute; text-align: left; text-indent: -99999px;">selected answer correct</span></td><td class="toggled groupResponse isN styleNumber" colspan="1" id="1_table3_cell_c3_r0" rowspan="1" style="border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; text-align: right; top: 0px !important; white-space: nowrap;" togglehtmlindex="318"><span class="text-hide" style="border: 0px; margin: 0px; padding: 0px; position: absolute; text-align: left; text-indent: -99999px;">not attempted</span></td></tr>
<tr h="23" style="border: 0px; cursor: pointer; height: 23px; margin: 0px; padding: 0px;" table="3"><td class="serialno-text" style="border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; text-align: center; text-indent: 100px; top: 0px !important; white-space: nowrap;"></td><td id="1_table3_cell_c0_r1" style="border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; top: 0px !important; white-space: nowrap;"></td><td class="dropDownList ddPolicy GJIndent rightAnswer" colspan="1" id="1_table3_cell_c1_r1" rowspan="1" style="background-attachment: initial !important; background-clip: initial !important; background-image: initial !important; background-origin: initial !important; background-position: initial !important; background-repeat: initial !important; background-size: initial !important; border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; text-indent: 15px; top: 0px !important; white-space: nowrap;">Merchandise inventory<span aria-hidden="true" class="icon-Right small_rd_backg" role="presentation" style="border: 0px; font-family: "accountingtool important"; line-height: 1; margin: 0px; padding: 0px; position: absolute; right: 5px; speak: none; top: 11px; transform: translatey(-50%);"></span><span class="text-hide" style="border: 0px; margin: 0px; padding: 0px; position: absolute; text-indent: -99999px;">selected answer correct</span></td><td class="toggled groupResponse isN styleNumber" colspan="1" id="1_table3_cell_c2_r1" rowspan="1" style="border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; text-align: right; top: 0px !important; white-space: nowrap;" togglehtmlindex="319"><span class="text-hide" style="border: 0px; margin: 0px; padding: 0px; position: absolute; text-align: left; text-indent: -99999px;">not attempted</span></td><td class="toggled groupResponse isN styleNumber rightAnswer" colspan="1" id="1_table3_cell_c3_r1" rowspan="1" style="background-attachment: initial !important; background-clip: initial !important; background-image: initial !important; background-origin: initial !important; background-position: initial !important; background-repeat: initial !important; background-size: initial !important; border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; text-align: right; top: 0px !important; white-space: nowrap;" togglehtmlindex="319">1,400<span aria-hidden="true" class="icon-Right small_rd_backg" role="presentation" style="border: 0px; font-family: "accountingtool important"; line-height: 1; margin: 0px; padding: 0px; position: absolute; right: 5px; speak: none; top: 11px; transform: translatey(-50%);"></span><span class="text-hide" style="border: 0px; margin: 0px; padding: 0px; position: absolute; text-align: left; text-indent: -99999px;">selected answer correct</span></td></tr>
<tr class="second-row" h="23" style="border: 0px; height: 23px; margin: 0px; padding: 0px;"><td style="border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; top: 0px !important; white-space: nowrap;"></td><td style="border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; top: 0px !important; white-space: nowrap;"></td><td style="border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; top: 0px !important; white-space: nowrap;"></td><td style="border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; top: 0px !important; white-space: nowrap;"></td><td style="border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; top: 0px !important; white-space: nowrap;"></td></tr>
<tr h="23" style="border: 0px; cursor: pointer; height: 23px; margin: 0px; padding: 0px;" table="4"><td class="serialno-text" style="border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; text-align: center; top: 0px !important; white-space: nowrap;">4</td><td class="styleCenter" colspan="1" id="1_table4_cell_c0_r0" rowspan="1" style="border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; text-align: center; top: 0px !important; white-space: nowrap;">May 20</td><td class="dropDownList ddPolicy rightAnswer" colspan="1" id="1_table4_cell_c1_r0" rowspan="1" style="background-attachment: initial !important; background-clip: initial !important; background-image: initial !important; background-origin: initial !important; background-position: initial !important; background-repeat: initial !important; background-size: initial !important; border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; top: 0px !important; white-space: nowrap;">Accounts payable 23500-1400<span aria-hidden="true" class="icon-Right small_rd_backg" role="presentation" style="border: 0px; font-family: "accountingtool important"; line-height: 1; margin: 0px; padding: 0px; position: absolute; right: 5px; speak: none; top: 11px; transform: translatey(-50%);"></span><span class="text-hide" style="border: 0px; margin: 0px; padding: 0px; position: absolute; text-indent: -99999px;">selected answer correct</span></td><td class="toggled groupResponse styleNumber toggled groupResponse rightAnswer" colspan="1" id="1_table4_cell_c2_r0" rowspan="1" style="background-attachment: initial !important; background-clip: initial !important; background-image: initial !important; background-origin: initial !important; background-position: initial !important; background-repeat: initial !important; background-size: initial !important; border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; text-align: right; top: 0px !important; white-space: nowrap;" togglehtmlindex="342">22,100<span aria-hidden="true" class="icon-Right small_rd_backg" role="presentation" style="border: 0px; font-family: "accountingtool important"; line-height: 1; margin: 0px; padding: 0px; position: absolute; right: 5px; speak: none; top: 11px; transform: translatey(-50%);"></span><span class="text-hide" style="border: 0px; margin: 0px; padding: 0px; position: absolute; text-align: left; text-indent: -99999px;">selected answer correct</span></td><td class="toggled groupResponse toggled groupResponse styleNumber" colspan="1" id="1_table4_cell_c3_r0" rowspan="1" style="border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; text-align: right; top: 0px !important; white-space: nowrap;" togglehtmlindex="342"><span class="text-hide" style="border: 0px; margin: 0px; padding: 0px; position: absolute; text-align: left; text-indent: -99999px;">not attempted</span></td></tr>
<tr h="23" style="border: 0px; cursor: pointer; height: 23px; margin: 0px; padding: 0px;" table="4"><td class="serialno-text" style="border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; text-align: center; text-indent: 100px; top: 0px !important; white-space: nowrap;"></td><td id="1_table4_cell_c0_r1" style="border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; top: 0px !important; white-space: nowrap;"></td><td class="dropDownList ddPolicy GJIndent shuffled groupResponse GJIndent rightAnswer" colspan="1" id="1_table4_cell_c1_r1" rowspan="1" shufflehtmlindex="337" style="background-attachment: initial !important; background-clip: initial !important; background-image: initial !important; background-origin: initial !important; background-position: initial !important; background-repeat: initial !important; background-size: initial !important; border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; text-indent: 15px; top: 0px !important; white-space: nowrap;">Merchandise inventory 3%<span aria-hidden="true" class="icon-Right small_rd_backg" role="presentation" style="border: 0px; font-family: "accountingtool important"; line-height: 1; margin: 0px; padding: 0px; position: absolute; right: 5px; speak: none; top: 11px; transform: translatey(-50%);"></span><span class="text-hide" style="border: 0px; margin: 0px; padding: 0px; position: absolute; text-indent: -99999px;">selected answer correct</span></td><td class="toggled groupResponse shuffled styleNumber" colspan="1" id="1_table4_cell_c2_r1" rowspan="1" shufflehtmlindex="337" style="border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; text-align: right; top: 0px !important; white-space: nowrap;" togglehtmlindex="325"><span class="text-hide" style="border: 0px; margin: 0px; padding: 0px; position: absolute; text-align: left; text-indent: -99999px;">not attempted</span></td><td class="toggled groupResponse styleNumber shuffled rightAnswer" colspan="1" id="1_table4_cell_c3_r1" rowspan="1" shufflehtmlindex="337" style="background-attachment: initial !important; background-clip: initial !important; background-image: initial !important; background-origin: initial !important; background-position: initial !important; background-repeat: initial !important; background-size: initial !important; border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; text-align: right; top: 0px !important; white-space: nowrap;" togglehtmlindex="325">663<span aria-hidden="true" class="icon-Right small_rd_backg" role="presentation" style="border: 0px; font-family: "accountingtool important"; line-height: 1; margin: 0px; padding: 0px; position: absolute; right: 5px; speak: none; top: 11px; transform: translatey(-50%);"></span><span class="text-hide" style="border: 0px; margin: 0px; padding: 0px; position: absolute; text-align: left; text-indent: -99999px;">selected answer correct</span></td></tr>
<tr h="23" style="border: 0px; cursor: pointer; height: 23px; margin: 0px; padding: 0px;" table="4"><td class="serialno-text" style="border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; text-align: center; text-indent: 100px; top: 0px !important; white-space: nowrap;"></td><td id="1_table4_cell_c0_r2" style="border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; top: 0px !important; white-space: nowrap;"></td><td class="dropDownList ddPolicy GJIndent shuffled groupResponse GJIndent GJIndent rightAnswer" colspan="1" id="1_table4_cell_c1_r2" rowspan="1" shufflehtmlindex="337" style="background-attachment: initial !important; background-clip: initial !important; background-image: initial !important; background-origin: initial !important; background-position: initial !important; background-repeat: initial !important; background-size: initial !important; border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; text-indent: 15px; top: 0px !important; white-space: nowrap;">Cash<span aria-hidden="true" class="icon-Right small_rd_backg" role="presentation" style="border: 0px; font-family: "accountingtool important"; line-height: 1; margin: 0px; padding: 0px; position: absolute; right: 5px; speak: none; top: 11px; transform: translatey(-50%);"></span><span class="text-hide" style="border: 0px; margin: 0px; padding: 0px; position: absolute; text-indent: -99999px;">selected answer correct</span></td><td class="toggled groupResponse shuffled styleNumber" colspan="1" id="1_table4_cell_c2_r2" rowspan="1" shufflehtmlindex="337" style="border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; text-align: right; top: 0px !important; white-space: nowrap;" togglehtmlindex="326"><span class="text-hide" style="border: 0px; margin: 0px; padding: 0px; position: absolute; text-align: left; text-indent: -99999px;">not attempted</span></td><td class="toggled groupResponse styleNumber shuffled rightAnswer" colspan="1" id="1_table4_cell_c3_r2" rowspan="1" shufflehtmlindex="337" style="background-attachment: initial !important; background-clip: initial !important; background-image: initial !important; background-origin: initial !important; background-position: initial !important; background-repeat: initial !important; background-size: initial !important; border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; text-align: right; top: 0px !important; white-space: nowrap;" togglehtmlindex="326">21,437<span aria-hidden="true" class="icon-Right small_rd_backg" role="presentation" style="border: 0px; font-family: "accountingtool important"; line-height: 1; margin: 0px; padding: 0px; position: absolute; right: 5px; speak: none; top: 11px; transform: translatey(-50%);"></span><span class="text-hide" style="border: 0px; margin: 0px; padding: 0px; position: absolute; text-align: left; text-indent: -99999px;">selected answer correct</span></td></tr>
</tbody></table>
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<div class="requirement_cntr" style="border: 0px; color: black; font-family: Verdana; font-size: 13px; margin: 15px 0px 0px; padding: 0px;">
<div class="requr_content_cntr" style="border-bottom-color: initial; border-bottom-style: initial; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: initial; border-right-style: initial; border-top-color: rgb(149, 149, 149); border-top-style: solid; border-width: 1px 0px 0px; margin: 2px 0px 0px; padding: 0px;">
<div class="requirement_content description clearfix" style="background: rgb(218, 237, 250); border: 0px; margin: 0px; padding: 10px;">
<div class="edit_inner_wrpr tab_reqr" style="border: 0px; height: auto; margin: 0px; overflow: hidden; padding: 0px; width: 831px;" tabindex="1">
<div class="description_wrpr" style="border: 0px; height: auto; margin: 0px; overflow: visible; padding: 0px;">
<div style="border: 0px; padding: 0px;">
Prepare journal entries that Troy Wholesalers (seller) records for these three transactions.</div>
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<div id="jaws-div" role="application" style="border: 0px; margin: 0px; padding: 0px; position: absolute;">
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<div class="hide-header" id="holisticSheet" style="border-radius: 5px; border: 0px; margin: 0px; padding: 0px; position: relative; width: 686px; z-index: 1;">
<table class="review" id="holisticTable" style="border-bottom-color: initial; border-bottom-style: initial; border-image: initial; border-left-color: rgb(119, 119, 119); border-left-style: solid; border-right-color: initial; border-right-style: initial; border-spacing: 0px; border-top-color: rgb(119, 119, 119); border-top-style: solid; border-width: 1px 0px 0px 1px; font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; height: 372px; line-height: inherit; margin: -1px 0px 0px; padding: 0px; table-layout: fixed; width: 776px;" summary="Below is listing of entries that have been entered for this requirements." tabindex="0"><colgroup><col class="acol" style="width: 40px;" width="40"></col><col style="width: 85px;" width="85"></col><col style="width: 305px;" width="305"></col><col style="width: 75px;" width="75"></col><col style="width: 75px;" width="75"></col></colgroup><tbody style="border: 0px; margin: 0px; padding: 0px;">
<tr h="26px" style="border: 0px; height: 26px; margin: 0px; padding: 0px;"><th class="styleCenter styleBold serial-no" style="background-color: #79ade5; border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; margin: 0px; overflow: hidden; padding: 0px 3px; text-align: center; width: 84px;">No</th><th class="styleCenter styleBold" style="background-color: #79ade5; border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; margin: 0px; overflow: hidden; padding: 0px 3px; text-align: center; width: auto;">Date</th><th class="styleCenter styleBold" style="background-color: #79ade5; border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; margin: 0px; overflow: hidden; padding: 0px 3px; text-align: center; width: auto;">General Journal</th><th class="styleCenter styleBold" style="background-color: #79ade5; border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; margin: 0px; overflow: hidden; padding: 0px 3px; text-align: center; width: auto;">Debit</th><th class="styleCenter styleBold" style="background-color: #79ade5; border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; margin: 0px; overflow: hidden; padding: 0px 3px; text-align: center; width: auto;">Credit</th></tr>
<tr h="23" style="border: 0px; cursor: pointer; height: 23px; margin: 0px; padding: 0px;" table="1"><td class="serialno-text" style="border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; text-align: center; top: 0px !important; white-space: nowrap;">1</td><td class="styleCenter" colspan="1" id="1_table1_cell_c0_r0" rowspan="1" style="border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; text-align: center; top: 0px !important; white-space: nowrap;">May 11</td><td class="dropDownList ddPolicy rightAnswer" colspan="1" id="1_table1_cell_c1_r0" rowspan="1" style="background-attachment: initial !important; background-clip: initial !important; background-image: initial !important; background-origin: initial !important; background-position: initial !important; background-repeat: initial !important; background-size: initial !important; border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; top: 0px !important; white-space: nowrap;">Accounts receivable<span aria-hidden="true" class="icon-Right small_rd_backg" role="presentation" style="border: 0px; font-family: "accountingtool important"; line-height: 1; margin: 0px; padding: 0px; position: absolute; right: 5px; speak: none; top: 11px; transform: translatey(-50%);"></span><span class="text-hide" style="border: 0px; margin: 0px; padding: 0px; position: absolute; text-indent: -99999px;">selected answer correct</span></td><td class="toggled groupResponse isN toggled groupResponse styleNumber rightAnswer" colspan="1" id="1_table1_cell_c2_r0" rowspan="1" style="background-attachment: initial !important; background-clip: initial !important; background-image: initial !important; background-origin: initial !important; background-position: initial !important; background-repeat: initial !important; background-size: initial !important; border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; text-align: right; top: 0px !important; white-space: nowrap;" togglehtmlindex="363">23,500<span aria-hidden="true" class="icon-Right small_rd_backg" role="presentation" style="border: 0px; font-family: "accountingtool important"; line-height: 1; margin: 0px; padding: 0px; position: absolute; right: 5px; speak: none; top: 11px; transform: translatey(-50%);"></span><span class="text-hide" style="border: 0px; margin: 0px; padding: 0px; position: absolute; text-align: left; text-indent: -99999px;">selected answer correct</span></td><td class="toggled groupResponse isN toggled groupResponse styleNumber" colspan="1" id="1_table1_cell_c3_r0" rowspan="1" style="border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; text-align: right; top: 0px !important; white-space: nowrap;" togglehtmlindex="363"><span class="text-hide" style="border: 0px; margin: 0px; padding: 0px; position: absolute; text-align: left; text-indent: -99999px;">not attempted</span></td></tr>
<tr h="23" style="border: 0px; cursor: pointer; height: 23px; margin: 0px; padding: 0px;" table="1"><td class="serialno-text" style="border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; text-align: center; text-indent: 100px; top: 0px !important; white-space: nowrap;"></td><td id="1_table1_cell_c0_r1" style="border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; top: 0px !important; white-space: nowrap;"></td><td class="dropDownList ddPolicy GJIndent rightAnswer" colspan="1" id="1_table1_cell_c1_r1" rowspan="1" style="background-attachment: initial !important; background-clip: initial !important; background-image: initial !important; background-origin: initial !important; background-position: initial !important; background-repeat: initial !important; background-size: initial !important; border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; text-indent: 15px; top: 0px !important; white-space: nowrap;">Sales<span aria-hidden="true" class="icon-Right small_rd_backg" role="presentation" style="border: 0px; font-family: "accountingtool important"; line-height: 1; margin: 0px; padding: 0px; position: absolute; right: 5px; speak: none; top: 11px; transform: translatey(-50%);"></span><span class="text-hide" style="border: 0px; margin: 0px; padding: 0px; position: absolute; text-indent: -99999px;">selected answer correct</span></td><td class="toggled groupResponse isN styleNumber" colspan="1" id="1_table1_cell_c2_r1" rowspan="1" style="border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; text-align: right; top: 0px !important; white-space: nowrap;" togglehtmlindex="332"><span class="text-hide" style="border: 0px; margin: 0px; padding: 0px; position: absolute; text-align: left; text-indent: -99999px;">not attempted</span></td><td class="toggled groupResponse isN styleNumber rightAnswer" colspan="1" id="1_table1_cell_c3_r1" rowspan="1" style="background-attachment: initial !important; background-clip: initial !important; background-image: initial !important; background-origin: initial !important; background-position: initial !important; background-repeat: initial !important; background-size: initial !important; border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; text-align: right; top: 0px !important; white-space: nowrap;" togglehtmlindex="332">23,500<span aria-hidden="true" class="icon-Right small_rd_backg" role="presentation" style="border: 0px; font-family: "accountingtool important"; line-height: 1; margin: 0px; padding: 0px; position: absolute; right: 5px; speak: none; top: 11px; transform: translatey(-50%);"></span><span class="text-hide" style="border: 0px; margin: 0px; padding: 0px; position: absolute; text-align: left; text-indent: -99999px;">selected answer correct</span></td></tr>
<tr class="second-row" h="23" style="border: 0px; height: 23px; margin: 0px; padding: 0px;"><td style="border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; top: 0px !important; white-space: nowrap;"></td><td style="border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; top: 0px !important; white-space: nowrap;"></td><td style="border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; top: 0px !important; white-space: nowrap;"></td><td style="border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; top: 0px !important; white-space: nowrap;"></td><td style="border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; top: 0px !important; white-space: nowrap;"></td></tr>
<tr h="23" style="border: 0px; cursor: pointer; height: 23px; margin: 0px; padding: 0px;" table="2"><td class="serialno-text" style="border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; text-align: center; top: 0px !important; white-space: nowrap;">2</td><td class="styleCenter" colspan="1" id="1_table2_cell_c0_r0" rowspan="1" style="border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; text-align: center; top: 0px !important; white-space: nowrap;">May 11</td><td class="dropDownList ddPolicy rightAnswer" colspan="1" id="1_table2_cell_c1_r0" rowspan="1" style="background-attachment: initial !important; background-clip: initial !important; background-image: initial !important; background-origin: initial !important; background-position: initial !important; background-repeat: initial !important; background-size: initial !important; border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; top: 0px !important; white-space: nowrap;">Cost of goods sold<span aria-hidden="true" class="icon-Right small_rd_backg" role="presentation" style="border: 0px; font-family: "accountingtool important"; line-height: 1; margin: 0px; padding: 0px; position: absolute; right: 5px; speak: none; top: 11px; transform: translatey(-50%);"></span><span class="text-hide" style="border: 0px; margin: 0px; padding: 0px; position: absolute; text-indent: -99999px;">selected answer correct</span></td><td class="toggled groupResponse isN styleNumber rightAnswer" colspan="1" id="1_table2_cell_c2_r0" rowspan="1" style="background-attachment: initial !important; background-clip: initial !important; background-image: initial !important; background-origin: initial !important; background-position: initial !important; background-repeat: initial !important; background-size: initial !important; border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; text-align: right; top: 0px !important; white-space: nowrap;" togglehtmlindex="337">15,745<span aria-hidden="true" class="icon-Right small_rd_backg" role="presentation" style="border: 0px; font-family: "accountingtool important"; line-height: 1; margin: 0px; padding: 0px; position: absolute; right: 5px; speak: none; top: 11px; transform: translatey(-50%);"></span><span class="text-hide" style="border: 0px; margin: 0px; padding: 0px; position: absolute; text-align: left; text-indent: -99999px;">selected answer correct</span></td><td class="toggled groupResponse isN styleNumber" colspan="1" id="1_table2_cell_c3_r0" rowspan="1" style="border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; text-align: right; top: 0px !important; white-space: nowrap;" togglehtmlindex="337"><span class="text-hide" style="border: 0px; margin: 0px; padding: 0px; position: absolute; text-align: left; text-indent: -99999px;">not attempted</span></td></tr>
<tr h="23" style="border: 0px; cursor: pointer; height: 23px; margin: 0px; padding: 0px;" table="2"><td class="serialno-text" style="border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; text-align: center; text-indent: 100px; top: 0px !important; white-space: nowrap;"></td><td id="1_table2_cell_c0_r1" style="border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; top: 0px !important; white-space: nowrap;"></td><td class="dropDownList ddPolicy GJIndent rightAnswer" colspan="1" id="1_table2_cell_c1_r1" rowspan="1" style="background-attachment: initial !important; background-clip: initial !important; background-image: initial !important; background-origin: initial !important; background-position: initial !important; background-repeat: initial !important; background-size: initial !important; border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; text-indent: 15px; top: 0px !important; white-space: nowrap;">Merchandise inventory<span aria-hidden="true" class="icon-Right small_rd_backg" role="presentation" style="border: 0px; font-family: "accountingtool important"; line-height: 1; margin: 0px; padding: 0px; position: absolute; right: 5px; speak: none; top: 11px; transform: translatey(-50%);"></span><span class="text-hide" style="border: 0px; margin: 0px; padding: 0px; position: absolute; text-indent: -99999px;">selected answer correct</span></td><td class="toggled groupResponse isN styleNumber" colspan="1" id="1_table2_cell_c2_r1" rowspan="1" style="border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; text-align: right; top: 0px !important; white-space: nowrap;" togglehtmlindex="338"><span class="text-hide" style="border: 0px; margin: 0px; padding: 0px; position: absolute; text-align: left; text-indent: -99999px;">not attempted</span></td><td class="toggled groupResponse isN styleNumber rightAnswer" colspan="1" id="1_table2_cell_c3_r1" rowspan="1" style="background-attachment: initial !important; background-clip: initial !important; background-image: initial !important; background-origin: initial !important; background-position: initial !important; background-repeat: initial !important; background-size: initial !important; border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; text-align: right; top: 0px !important; white-space: nowrap;" togglehtmlindex="338">15,745<span aria-hidden="true" class="icon-Right small_rd_backg" role="presentation" style="border: 0px; font-family: "accountingtool important"; line-height: 1; margin: 0px; padding: 0px; position: absolute; right: 5px; speak: none; top: 11px; transform: translatey(-50%);"></span><span class="text-hide" style="border: 0px; margin: 0px; padding: 0px; position: absolute; text-align: left; text-indent: -99999px;">selected answer correct</span></td></tr>
<tr class="second-row" h="23" style="border: 0px; height: 23px; margin: 0px; padding: 0px;"><td style="border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; top: 0px !important; white-space: nowrap;"></td><td style="border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; top: 0px !important; white-space: nowrap;"></td><td style="border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; top: 0px !important; white-space: nowrap;"></td><td style="border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; top: 0px !important; white-space: nowrap;"></td><td style="border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; top: 0px !important; white-space: nowrap;"></td></tr>
<tr h="23" style="border: 0px; cursor: pointer; height: 23px; margin: 0px; padding: 0px;" table="3"><td class="serialno-text" style="border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; text-align: center; top: 0px !important; white-space: nowrap;">3</td><td class="styleCenter" colspan="1" id="1_table3_cell_c0_r0" rowspan="1" style="border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; text-align: center; top: 0px !important; white-space: nowrap;">May 12</td><td class="dropDownList ddPolicy rightAnswer" colspan="1" id="1_table3_cell_c1_r0" rowspan="1" style="background-attachment: initial !important; background-clip: initial !important; background-image: initial !important; background-origin: initial !important; background-position: initial !important; background-repeat: initial !important; background-size: initial !important; border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; top: 0px !important; white-space: nowrap;">Sales returns and allowances<span aria-hidden="true" class="icon-Right small_rd_backg" role="presentation" style="border: 0px; font-family: "accountingtool important"; line-height: 1; margin: 0px; padding: 0px; position: absolute; right: 5px; speak: none; top: 11px; transform: translatey(-50%);"></span><span class="text-hide" style="border: 0px; margin: 0px; padding: 0px; position: absolute; text-indent: -99999px;">selected answer correct</span></td><td class="toggled groupResponse isN styleNumber toggled groupResponse rightAnswer" colspan="1" id="1_table3_cell_c2_r0" rowspan="1" style="background-attachment: initial !important; background-clip: initial !important; background-image: initial !important; background-origin: initial !important; background-position: initial !important; background-repeat: initial !important; background-size: initial !important; border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; text-align: right; top: 0px !important; white-space: nowrap;" togglehtmlindex="371">1,400<span aria-hidden="true" class="icon-Right small_rd_backg" role="presentation" style="border: 0px; font-family: "accountingtool important"; line-height: 1; margin: 0px; padding: 0px; position: absolute; right: 5px; speak: none; top: 11px; transform: translatey(-50%);"></span><span class="text-hide" style="border: 0px; margin: 0px; padding: 0px; position: absolute; text-align: left; text-indent: -99999px;">selected answer correct</span></td><td class="toggled groupResponse isN toggled groupResponse styleNumber" colspan="1" id="1_table3_cell_c3_r0" rowspan="1" style="border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; text-align: right; top: 0px !important; white-space: nowrap;" togglehtmlindex="371"><span class="text-hide" style="border: 0px; margin: 0px; padding: 0px; position: absolute; text-align: left; text-indent: -99999px;">not attempted</span></td></tr>
<tr h="23" style="border: 0px; cursor: pointer; height: 23px; margin: 0px; padding: 0px;" table="3"><td class="serialno-text" style="border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; text-align: center; text-indent: 100px; top: 0px !important; white-space: nowrap;"></td><td id="1_table3_cell_c0_r1" style="border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; top: 0px !important; white-space: nowrap;"></td><td class="dropDownList ddPolicy GJIndent rightAnswer" colspan="1" id="1_table3_cell_c1_r1" rowspan="1" style="background-attachment: initial !important; background-clip: initial !important; background-image: initial !important; background-origin: initial !important; background-position: initial !important; background-repeat: initial !important; background-size: initial !important; border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; text-indent: 15px; top: 0px !important; white-space: nowrap;">Accounts receivable<span aria-hidden="true" class="icon-Right small_rd_backg" role="presentation" style="border: 0px; font-family: "accountingtool important"; line-height: 1; margin: 0px; padding: 0px; position: absolute; right: 5px; speak: none; top: 11px; transform: translatey(-50%);"></span><span class="text-hide" style="border: 0px; margin: 0px; padding: 0px; position: absolute; text-indent: -99999px;">selected answer correct</span></td><td class="toggled groupResponse isN styleNumber" colspan="1" id="1_table3_cell_c2_r1" rowspan="1" style="border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; text-align: right; top: 0px !important; white-space: nowrap;" togglehtmlindex="344"><span class="text-hide" style="border: 0px; margin: 0px; padding: 0px; position: absolute; text-align: left; text-indent: -99999px;">not attempted</span></td><td class="toggled groupResponse isN styleNumber rightAnswer" colspan="1" id="1_table3_cell_c3_r1" rowspan="1" style="background-attachment: initial !important; background-clip: initial !important; background-image: initial !important; background-origin: initial !important; background-position: initial !important; background-repeat: initial !important; background-size: initial !important; border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; text-align: right; top: 0px !important; white-space: nowrap;" togglehtmlindex="344">1,400<span aria-hidden="true" class="icon-Right small_rd_backg" role="presentation" style="border: 0px; font-family: "accountingtool important"; line-height: 1; margin: 0px; padding: 0px; position: absolute; right: 5px; speak: none; top: 11px; transform: translatey(-50%);"></span><span class="text-hide" style="border: 0px; margin: 0px; padding: 0px; position: absolute; text-align: left; text-indent: -99999px;">selected answer correct</span></td></tr>
<tr class="second-row" h="23" style="border: 0px; height: 23px; margin: 0px; padding: 0px;"><td style="border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; top: 0px !important; white-space: nowrap;"></td><td style="border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; top: 0px !important; white-space: nowrap;"></td><td style="border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; top: 0px !important; white-space: nowrap;"></td><td style="border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; top: 0px !important; white-space: nowrap;"></td><td style="border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; top: 0px !important; white-space: nowrap;"></td></tr>
<tr h="23" style="border: 0px; cursor: pointer; height: 23px; margin: 0px; padding: 0px;" table="4"><td class="serialno-text" style="border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; text-align: center; top: 0px !important; white-space: nowrap;">4</td><td class="styleCenter" colspan="1" id="1_table4_cell_c0_r0" rowspan="1" style="border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; text-align: center; top: 0px !important; white-space: nowrap;">May 12</td><td class="dropDownList ddPolicy rightAnswer" colspan="1" id="1_table4_cell_c1_r0" rowspan="1" style="background-attachment: initial !important; background-clip: initial !important; background-image: initial !important; background-origin: initial !important; background-position: initial !important; background-repeat: initial !important; background-size: initial !important; border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; top: 0px !important; white-space: nowrap;">Merchandise inventory<span aria-hidden="true" class="icon-Right small_rd_backg" role="presentation" style="border: 0px; font-family: "accountingtool important"; line-height: 1; margin: 0px; padding: 0px; position: absolute; right: 5px; speak: none; top: 11px; transform: translatey(-50%);"></span><span class="text-hide" style="border: 0px; margin: 0px; padding: 0px; position: absolute; text-indent: -99999px;">selected answer correct</span></td><td class="toggled groupResponse isN styleNumber rightAnswer" colspan="1" id="1_table4_cell_c2_r0" rowspan="1" style="background-attachment: initial !important; background-clip: initial !important; background-image: initial !important; background-origin: initial !important; background-position: initial !important; background-repeat: initial !important; background-size: initial !important; border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; text-align: right; top: 0px !important; white-space: nowrap;" togglehtmlindex="349">938<span aria-hidden="true" class="icon-Right small_rd_backg" role="presentation" style="border: 0px; font-family: "accountingtool important"; line-height: 1; margin: 0px; padding: 0px; position: absolute; right: 5px; speak: none; top: 11px; transform: translatey(-50%);"></span><span class="text-hide" style="border: 0px; margin: 0px; padding: 0px; position: absolute; text-align: left; text-indent: -99999px;">selected answer correct</span></td><td class="toggled groupResponse isN styleNumber" colspan="1" id="1_table4_cell_c3_r0" rowspan="1" style="border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; text-align: right; top: 0px !important; white-space: nowrap;" togglehtmlindex="349"><span class="text-hide" style="border: 0px; margin: 0px; padding: 0px; position: absolute; text-align: left; text-indent: -99999px;">not attempted</span></td></tr>
<tr h="23" style="border: 0px; cursor: pointer; height: 23px; margin: 0px; padding: 0px;" table="4"><td class="serialno-text" style="border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; text-align: center; text-indent: 100px; top: 0px !important; white-space: nowrap;"></td><td id="1_table4_cell_c0_r1" style="border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; top: 0px !important; white-space: nowrap;"></td><td class="dropDownList ddPolicy GJIndent rightAnswer" colspan="1" id="1_table4_cell_c1_r1" rowspan="1" style="background-attachment: initial !important; background-clip: initial !important; background-image: initial !important; background-origin: initial !important; background-position: initial !important; background-repeat: initial !important; background-size: initial !important; border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; text-indent: 15px; top: 0px !important; white-space: nowrap;">Cost of goods sold<span aria-hidden="true" class="icon-Right small_rd_backg" role="presentation" style="border: 0px; font-family: "accountingtool important"; line-height: 1; margin: 0px; padding: 0px; position: absolute; right: 5px; speak: none; top: 11px; transform: translatey(-50%);"></span><span class="text-hide" style="border: 0px; margin: 0px; padding: 0px; position: absolute; text-indent: -99999px;">selected answer correct</span></td><td class="toggled groupResponse isN styleNumber" colspan="1" id="1_table4_cell_c2_r1" rowspan="1" style="border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; text-align: right; top: 0px !important; white-space: nowrap;" togglehtmlindex="350"><span class="text-hide" style="border: 0px; margin: 0px; padding: 0px; position: absolute; text-align: left; text-indent: -99999px;">not attempted</span></td><td class="toggled groupResponse isN styleNumber rightAnswer" colspan="1" id="1_table4_cell_c3_r1" rowspan="1" style="background-attachment: initial !important; background-clip: initial !important; background-image: initial !important; background-origin: initial !important; background-position: initial !important; background-repeat: initial !important; background-size: initial !important; border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; text-align: right; top: 0px !important; white-space: nowrap;" togglehtmlindex="350">938<span aria-hidden="true" class="icon-Right small_rd_backg" role="presentation" style="border: 0px; font-family: "accountingtool important"; line-height: 1; margin: 0px; padding: 0px; position: absolute; right: 5px; speak: none; top: 11px; transform: translatey(-50%);"></span><span class="text-hide" style="border: 0px; margin: 0px; padding: 0px; position: absolute; text-align: left; text-indent: -99999px;">selected answer correct</span></td></tr>
<tr class="second-row" h="23" style="border: 0px; height: 23px; margin: 0px; padding: 0px;"><td style="border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; top: 0px !important; white-space: nowrap;"></td><td style="border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; top: 0px !important; white-space: nowrap;"></td><td style="border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; top: 0px !important; white-space: nowrap;"></td><td style="border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; top: 0px !important; white-space: nowrap;"></td><td style="border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; top: 0px !important; white-space: nowrap;"></td></tr>
<tr h="23" style="border: 0px; cursor: pointer; height: 23px; margin: 0px; padding: 0px;" table="5"><td class="serialno-text" style="border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; text-align: center; top: 0px !important; white-space: nowrap;">5</td><td class="styleCenter" colspan="1" id="1_table5_cell_c0_r0" rowspan="1" style="border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; text-align: center; top: 0px !important; white-space: nowrap;">May 20</td><td class="dropDownList ddPolicy shuffled groupResponse rightAnswer" colspan="1" id="1_table5_cell_c1_r0" rowspan="1" shufflehtmlindex="362" style="background-attachment: initial !important; background-clip: initial !important; background-image: initial !important; background-origin: initial !important; background-position: initial !important; background-repeat: initial !important; background-size: initial !important; border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; top: 0px !important; white-space: nowrap;">Cash<span aria-hidden="true" class="icon-Right small_rd_backg" role="presentation" style="border: 0px; font-family: "accountingtool important"; line-height: 1; margin: 0px; padding: 0px; position: absolute; right: 5px; speak: none; top: 11px; transform: translatey(-50%);"></span><span class="text-hide" style="border: 0px; margin: 0px; padding: 0px; position: absolute; text-indent: -99999px;">selected answer correct</span></td><td class="toggled groupResponse shuffled isN toggled groupResponse styleNumber rightAnswer" colspan="1" id="1_table5_cell_c2_r0" rowspan="1" shufflehtmlindex="362" style="background-attachment: initial !important; background-clip: initial !important; background-image: initial !important; background-origin: initial !important; background-position: initial !important; background-repeat: initial !important; background-size: initial !important; border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; text-align: right; top: 0px !important; white-space: nowrap;" togglehtmlindex="369">21,437<span aria-hidden="true" class="icon-Right small_rd_backg" role="presentation" style="border: 0px; font-family: "accountingtool important"; line-height: 1; margin: 0px; padding: 0px; position: absolute; right: 5px; speak: none; top: 11px; transform: translatey(-50%);"></span><span class="text-hide" style="border: 0px; margin: 0px; padding: 0px; position: absolute; text-align: left; text-indent: -99999px;">selected answer correct</span></td><td class="toggled groupResponse shuffled isN toggled groupResponse styleNumber" colspan="1" id="1_table5_cell_c3_r0" rowspan="1" shufflehtmlindex="362" style="border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; text-align: right; top: 0px !important; white-space: nowrap;" togglehtmlindex="369"><span class="text-hide" style="border: 0px; margin: 0px; padding: 0px; position: absolute; text-align: left; text-indent: -99999px;">not attempted</span></td></tr>
<tr h="23" style="border: 0px; cursor: pointer; height: 23px; margin: 0px; padding: 0px;" table="5"><td class="serialno-text" style="border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; text-align: center; text-indent: 100px; top: 0px !important; white-space: nowrap;"></td><td id="1_table5_cell_c0_r1" style="border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; top: 0px !important; white-space: nowrap;"></td><td class="dropDownList ddPolicy shuffled groupResponse rightAnswer" colspan="1" id="1_table5_cell_c1_r1" rowspan="1" shufflehtmlindex="362" style="background-attachment: initial !important; background-clip: initial !important; background-image: initial !important; background-origin: initial !important; background-position: initial !important; background-repeat: initial !important; background-size: initial !important; border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; top: 0px !important; white-space: nowrap;">Sales discounts<span aria-hidden="true" class="icon-Right small_rd_backg" role="presentation" style="border: 0px; font-family: "accountingtool important"; line-height: 1; margin: 0px; padding: 0px; position: absolute; right: 5px; speak: none; top: 11px; transform: translatey(-50%);"></span><span class="text-hide" style="border: 0px; margin: 0px; padding: 0px; position: absolute; text-indent: -99999px;">selected answer correct</span></td><td class="toggled groupResponse shuffled isN styleNumber rightAnswer" colspan="1" id="1_table5_cell_c2_r1" rowspan="1" shufflehtmlindex="362" style="background-attachment: initial !important; background-clip: initial !important; background-image: initial !important; background-origin: initial !important; background-position: initial !important; background-repeat: initial !important; background-size: initial !important; border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; text-align: right; top: 0px !important; white-space: nowrap;" togglehtmlindex="356">663<span aria-hidden="true" class="icon-Right small_rd_backg" role="presentation" style="border: 0px; font-family: "accountingtool important"; line-height: 1; margin: 0px; padding: 0px; position: absolute; right: 5px; speak: none; top: 11px; transform: translatey(-50%);"></span><span class="text-hide" style="border: 0px; margin: 0px; padding: 0px; position: absolute; text-align: left; text-indent: -99999px;">selected answer correct</span></td><td class="toggled groupResponse shuffled isN styleNumber" colspan="1" id="1_table5_cell_c3_r1" rowspan="1" shufflehtmlindex="362" style="border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; text-align: right; top: 0px !important; white-space: nowrap;" togglehtmlindex="356"><span class="text-hide" style="border: 0px; margin: 0px; padding: 0px; position: absolute; text-align: left; text-indent: -99999px;">not attempted</span></td></tr>
<tr h="23" style="border: 0px; cursor: pointer; height: 23px; margin: 0px; padding: 0px;" table="5"><td class="serialno-text" style="border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; text-align: center; text-indent: 100px; top: 0px !important; white-space: nowrap;"></td><td id="1_table5_cell_c0_r2" style="border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; top: 0px !important; white-space: nowrap;"></td><td class="dropDownList ddPolicy GJIndent rightAnswer" colspan="1" id="1_table5_cell_c1_r2" rowspan="1" style="background-attachment: initial !important; background-clip: initial !important; background-image: initial !important; background-origin: initial !important; background-position: initial !important; background-repeat: initial !important; background-size: initial !important; border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; text-indent: 15px; top: 0px !important; white-space: nowrap;">Accounts receivable<span aria-hidden="true" class="icon-Right small_rd_backg" role="presentation" style="border: 0px; font-family: "accountingtool important"; line-height: 1; margin: 0px; padding: 0px; position: absolute; right: 5px; speak: none; top: 11px; transform: translatey(-50%);"></span><span class="text-hide" style="border: 0px; margin: 0px; padding: 0px; position: absolute; text-indent: -99999px;">selected answer correct</span></td><td class="toggled groupResponse isN styleNumber" colspan="1" id="1_table5_cell_c2_r2" rowspan="1" style="border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; text-align: right; top: 0px !important; white-space: nowrap;" togglehtmlindex="357"><span class="text-hide" style="border: 0px; margin: 0px; padding: 0px; position: absolute; text-align: left; text-indent: -99999px;">not attempted</span></td><td class="toggled groupResponse isN styleNumber rightAnswer" colspan="1" id="1_table5_cell_c3_r2" rowspan="1" style="background-attachment: initial !important; background-clip: initial !important; background-image: initial !important; background-origin: initial !important; background-position: initial !important; background-repeat: initial !important; background-size: initial !important; border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; text-align: right; top: 0px !important; white-space: nowrap;" togglehtmlindex="357">22,100<span aria-hidden="true" class="icon-Right small_rd_backg" role="presentation" style="border: 0px; font-family: "accountingtool important"; line-height: 1; margin: 0px; padding: 0px; position: absolute; right: 5px; speak: none; top: 11px; transform: translatey(-50%);"></span><span class="text-hide" style="border: 0px; margin: 0px; padding: 0px; position: absolute; text-align: left; text-indent: -99999px;">selected answer correct</span></td></tr>
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<span style="background-color: #f3f3f3; color: #100000; font-family: "arial"; font-size: 30px;">10.</span><br />
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Following are the merchandising transactions for Dollar Store.</div>
<table cellpadding="0" cellspacing="0" style="color: #252525; font-family: monospace; font-size: inherit; font-stretch: inherit; font-variant-east-asian: inherit; font-variant-numeric: inherit; line-height: inherit; margin: 0px; padding: 0px;"><tbody style="font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px;">
<tr style="font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px;"><td style="font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px; text-align: right; vertical-align: top;">Nov.</td><td style="font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px; text-align: right; vertical-align: top;"></td><td style="font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px; text-align: right; vertical-align: top;">1</td><td style="font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px; text-align: right; vertical-align: top;"></td><td style="font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px; text-align: justify; vertical-align: middle;">Dollar Store purchases merchandise for $1,900 on terms of 2/5, n/30, FOB shipping point, invoice dated November 1.</td></tr>
<tr style="font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px;"><td style="font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px; text-align: right; vertical-align: top;"></td><td style="font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px; text-align: right; vertical-align: top;"></td><td style="font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px; text-align: right; vertical-align: top;">5</td><td style="font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px; text-align: right; vertical-align: top;"></td><td style="font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px; text-align: justify; vertical-align: middle;">Dollar Store pays cash for the November 1 purchase.</td></tr>
<tr style="font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px;"><td style="font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px; text-align: right; vertical-align: top;"></td><td style="font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px; text-align: right; vertical-align: top;"></td><td style="font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px; text-align: right; vertical-align: top;">7</td><td style="font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px; text-align: right; vertical-align: top;"></td><td style="font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px; text-align: justify; vertical-align: middle;">Dollar Store discovers and returns $150 of defective merchandise purchased on November 1, and paid for on November 5, for a cash refund.</td></tr>
<tr style="font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px;"><td style="font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px; text-align: right; vertical-align: top;"></td><td style="font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px; text-align: right; vertical-align: top;"></td><td style="font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px; text-align: right; vertical-align: top;">10</td><td style="font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px; text-align: right; vertical-align: top;"></td><td style="font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px; text-align: justify; vertical-align: middle;">Dollar Store pays $95 cash for transportation costs for the November 1 purchase.</td></tr>
<tr style="font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px;"><td style="font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px; text-align: right; vertical-align: top;"></td><td style="font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px; text-align: right; vertical-align: top;"></td><td style="font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px; text-align: right; vertical-align: top;">13</td><td style="font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px; text-align: right; vertical-align: top;"></td><td style="font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px; text-align: justify; vertical-align: middle;">Dollar Store sells merchandise for $2,052 with terms n/30. The cost of the merchandise is $1,026.</td></tr>
<tr style="font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px;"><td style="font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px; text-align: right; vertical-align: top;"></td><td style="font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px; text-align: right; vertical-align: top;"></td><td style="font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px; text-align: right; vertical-align: top;">16</td><td style="font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px; text-align: right; vertical-align: top;"></td><td style="font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px; text-align: justify; vertical-align: middle;">Merchandise is returned to the Dollar Store from the November 13 transaction. The returned items are priced at $270 and cost $135; the items were not damaged and were returned to inventory.</td></tr>
</tbody></table>
<div style="border: 0px; font-family: proxima-nova-soft, sans-serif; font-stretch: inherit; font-variant-east-asian: inherit; font-variant-numeric: inherit; line-height: inherit; padding: 0px;">
<br />
Journalize the above merchandising transactions for the Dollar Store assuming it uses a perpetual inventory system and the gross method.</div>
<table class="review" id="holisticTable" style="border-bottom-color: initial; border-bottom-style: initial; border-image: initial; border-left-color: rgb(119, 119, 119); border-left-style: solid; border-right-color: initial; border-right-style: initial; border-spacing: 0px; border-top-color: rgb(119, 119, 119) !important; border-top-style: solid !important; border-width: 1px 0px 0px 1px; color: black; font-family: Verdana; font-size: 13px; font-stretch: inherit; font-variant-east-asian: inherit; font-variant-numeric: inherit; height: 579px; line-height: inherit; margin: -1px 0px 0px; padding: 0px; table-layout: fixed; width: 776px;" summary="Below is listing of entries that have been entered for this requirements." tabindex="0"><colgroup><col class="acol" style="width: 40px;" width="40"></col><col style="width: 85px;" width="85"></col><col style="width: 305px;" width="305"></col><col style="width: 75px;" width="75"></col><col style="width: 75px;" width="75"></col></colgroup><tbody style="border: 0px; margin: 0px; padding: 0px;">
<tr h="26px" style="border: 0px; height: 26px; margin: 0px; padding: 0px;"><th class="styleCenter styleBold serial-no" style="background-color: #79ade5; border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; margin: 0px; overflow: hidden; padding: 0px 3px; text-align: center; width: 84px;">No</th><th class="styleCenter styleBold" style="background-color: #79ade5; border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; margin: 0px; overflow: hidden; padding: 0px 3px; text-align: center; width: auto;">Date</th><th class="styleCenter styleBold" style="background-color: #79ade5; border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; margin: 0px; overflow: hidden; padding: 0px 3px; text-align: center; width: auto;">General Journal</th><th class="styleCenter styleBold" style="background-color: #79ade5; border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; margin: 0px; overflow: hidden; padding: 0px 3px; text-align: center; width: auto;">Debit</th><th class="styleCenter styleBold" style="background-color: #79ade5; border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; margin: 0px; overflow: hidden; padding: 0px 3px; text-align: center; width: auto;">Credit</th></tr>
<tr h="23" style="border: 0px; cursor: pointer; height: 23px; margin: 0px; padding: 0px;" table="1"><td class="serialno-text" style="border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; text-align: center; top: 0px !important; white-space: nowrap;">1</td><td class="styleCenter" colspan="1" id="1_table1_cell_c0_r0" rowspan="1" style="border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; text-align: center; top: 0px !important; white-space: nowrap;">Nov 01</td><td class="dropDownList ddPolicy rightAnswer" colspan="1" id="1_table1_cell_c1_r0" rowspan="1" style="background-attachment: initial !important; background-clip: initial !important; background-image: initial !important; background-origin: initial !important; background-position: initial !important; background-repeat: initial !important; background-size: initial !important; border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; top: 0px !important; white-space: nowrap;">Merchandise inventory<span aria-hidden="true" class="icon-Right small_rd_backg" role="presentation" style="border: 0px; font-family: "accountingtool important"; line-height: 1; margin: 0px; padding: 0px; position: absolute; right: 5px; speak: none; top: 11px; transform: translatey(-50%);"></span><span class="text-hide" style="border: 0px; margin: 0px; padding: 0px; position: absolute; text-indent: -99999px;">selected answer correct</span></td><td class="toggled groupResponse isN styleNumber rightAnswer" colspan="1" id="1_table1_cell_c2_r0" rowspan="1" style="background-attachment: initial !important; background-clip: initial !important; background-image: initial !important; background-origin: initial !important; background-position: initial !important; background-repeat: initial !important; background-size: initial !important; border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; text-align: right; top: 0px !important; white-space: nowrap;" togglehtmlindex="312">1,900<span aria-hidden="true" class="icon-Right small_rd_backg" role="presentation" style="border: 0px; font-family: "accountingtool important"; line-height: 1; margin: 0px; padding: 0px; position: absolute; right: 5px; speak: none; top: 11px; transform: translatey(-50%);"></span><span class="text-hide" style="border: 0px; margin: 0px; padding: 0px; position: absolute; text-align: left; text-indent: -99999px;">selected answer correct</span></td><td class="toggled groupResponse isN styleNumber" colspan="1" id="1_table1_cell_c3_r0" rowspan="1" style="border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; text-align: right; top: 0px !important; white-space: nowrap;" togglehtmlindex="312"><span class="text-hide" style="border: 0px; margin: 0px; padding: 0px; position: absolute; text-align: left; text-indent: -99999px;">not attempted</span></td></tr>
<tr h="23" style="border: 0px; cursor: pointer; height: 23px; margin: 0px; padding: 0px;" table="1"><td class="serialno-text" style="border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; text-align: center; text-indent: 100px; top: 0px !important; white-space: nowrap;"></td><td id="1_table1_cell_c0_r1" style="border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; top: 0px !important; white-space: nowrap;"></td><td class="dropDownList ddPolicy GJIndent rightAnswer" colspan="1" id="1_table1_cell_c1_r1" rowspan="1" style="background-attachment: initial !important; background-clip: initial !important; background-image: initial !important; background-origin: initial !important; background-position: initial !important; background-repeat: initial !important; background-size: initial !important; border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; text-indent: 15px; top: 0px !important; white-space: nowrap;">Accounts payable<span aria-hidden="true" class="icon-Right small_rd_backg" role="presentation" style="border: 0px; font-family: "accountingtool important"; line-height: 1; margin: 0px; padding: 0px; position: absolute; right: 5px; speak: none; top: 11px; transform: translatey(-50%);"></span><span class="text-hide" style="border: 0px; margin: 0px; padding: 0px; position: absolute; text-indent: -99999px;">selected answer correct</span></td><td class="toggled groupResponse isN styleNumber" colspan="1" id="1_table1_cell_c2_r1" rowspan="1" style="border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; text-align: right; top: 0px !important; white-space: nowrap;" togglehtmlindex="313"><span class="text-hide" style="border: 0px; margin: 0px; padding: 0px; position: absolute; text-align: left; text-indent: -99999px;">not attempted</span></td><td class="toggled groupResponse isN styleNumber rightAnswer" colspan="1" id="1_table1_cell_c3_r1" rowspan="1" style="background-attachment: initial !important; background-clip: initial !important; background-image: initial !important; background-origin: initial !important; background-position: initial !important; background-repeat: initial !important; background-size: initial !important; border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; text-align: right; top: 0px !important; white-space: nowrap;" togglehtmlindex="313">1,900<span aria-hidden="true" class="icon-Right small_rd_backg" role="presentation" style="border: 0px; font-family: "accountingtool important"; line-height: 1; margin: 0px; padding: 0px; position: absolute; right: 5px; speak: none; top: 11px; transform: translatey(-50%);"></span><span class="text-hide" style="border: 0px; margin: 0px; padding: 0px; position: absolute; text-align: left; text-indent: -99999px;">selected answer correct</span></td></tr>
<tr class="second-row" h="23" style="border: 0px; height: 23px; margin: 0px; padding: 0px;"><td style="border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; top: 0px !important; white-space: nowrap;"></td><td style="border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; top: 0px !important; white-space: nowrap;"></td><td style="border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; top: 0px !important; white-space: nowrap;"></td><td style="border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; top: 0px !important; white-space: nowrap;"></td><td style="border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; top: 0px !important; white-space: nowrap;"></td></tr>
<tr h="23" style="border: 0px; cursor: pointer; height: 23px; margin: 0px; padding: 0px;" table="2"><td class="serialno-text" style="border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; text-align: center; top: 0px !important; white-space: nowrap;">2</td><td class="styleCenter" colspan="1" id="1_table2_cell_c0_r0" rowspan="1" style="border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; text-align: center; top: 0px !important; white-space: nowrap;">Nov 05</td><td class="dropDownList ddPolicy rightAnswer" colspan="1" id="1_table2_cell_c1_r0" rowspan="1" style="background-attachment: initial !important; background-clip: initial !important; background-image: initial !important; background-origin: initial !important; background-position: initial !important; background-repeat: initial !important; background-size: initial !important; border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; top: 0px !important; white-space: nowrap;">Accounts payable<span aria-hidden="true" class="icon-Right small_rd_backg" role="presentation" style="border: 0px; font-family: "accountingtool important"; line-height: 1; margin: 0px; padding: 0px; position: absolute; right: 5px; speak: none; top: 11px; transform: translatey(-50%);"></span><span class="text-hide" style="border: 0px; margin: 0px; padding: 0px; position: absolute; text-indent: -99999px;">selected answer correct</span></td><td class="toggled groupResponse isN toggled groupResponse toggled groupResponse styleNumber toggled groupResponse rightAnswer" colspan="1" id="1_table2_cell_c2_r0" rowspan="1" style="background-attachment: initial !important; background-clip: initial !important; background-image: initial !important; background-origin: initial !important; background-position: initial !important; background-repeat: initial !important; background-size: initial !important; border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; text-align: right; top: 0px !important; white-space: nowrap;" togglehtmlindex="384">1,900<span aria-hidden="true" class="icon-Right small_rd_backg" role="presentation" style="border: 0px; font-family: "accountingtool important"; line-height: 1; margin: 0px; padding: 0px; position: absolute; right: 5px; speak: none; top: 11px; transform: translatey(-50%);"></span><span class="text-hide" style="border: 0px; margin: 0px; padding: 0px; position: absolute; text-align: left; text-indent: -99999px;">selected answer correct</span></td><td class="toggled groupResponse isN toggled groupResponse toggled groupResponse toggled groupResponse styleNumber" colspan="1" id="1_table2_cell_c3_r0" rowspan="1" style="border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; text-align: right; top: 0px !important; white-space: nowrap;" togglehtmlindex="384"><span class="text-hide" style="border: 0px; margin: 0px; padding: 0px; position: absolute; text-align: left; text-indent: -99999px;">not attempted</span></td></tr>
<tr h="23" style="border: 0px; cursor: pointer; height: 23px; margin: 0px; padding: 0px;" table="2"><td class="serialno-text" style="border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; text-align: center; text-indent: 100px; top: 0px !important; white-space: nowrap;"></td><td id="1_table2_cell_c0_r1" style="border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; top: 0px !important; white-space: nowrap;"></td><td class="dropDownList ddPolicy shuffled groupResponse GJIndent rightAnswer" colspan="1" id="1_table2_cell_c1_r1" rowspan="1" shufflehtmlindex="367" style="background-attachment: initial !important; background-clip: initial !important; background-image: initial !important; background-origin: initial !important; background-position: initial !important; background-repeat: initial !important; background-size: initial !important; border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; text-indent: 15px; top: 0px !important; white-space: nowrap;">Merchandise inventory<span aria-hidden="true" class="icon-Right small_rd_backg" role="presentation" style="border: 0px; font-family: "accountingtool important"; line-height: 1; margin: 0px; padding: 0px; position: absolute; right: 5px; speak: none; top: 11px; transform: translatey(-50%);"></span><span class="text-hide" style="border: 0px; margin: 0px; padding: 0px; position: absolute; text-indent: -99999px;">selected answer correct</span></td><td class="toggled groupResponse shuffled isN styleNumber" colspan="1" id="1_table2_cell_c2_r1" rowspan="1" shufflehtmlindex="367" style="border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; text-align: right; top: 0px !important; white-space: nowrap;" togglehtmlindex="319"><span class="text-hide" style="border: 0px; margin: 0px; padding: 0px; position: absolute; text-align: left; text-indent: -99999px;">not attempted</span></td><td class="toggled groupResponse shuffled isN styleNumber rightAnswer" colspan="1" id="1_table2_cell_c3_r1" rowspan="1" shufflehtmlindex="367" style="background-attachment: initial !important; background-clip: initial !important; background-image: initial !important; background-origin: initial !important; background-position: initial !important; background-repeat: initial !important; background-size: initial !important; border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; text-align: right; top: 0px !important; white-space: nowrap;" togglehtmlindex="319">38<span aria-hidden="true" class="icon-Right small_rd_backg" role="presentation" style="border: 0px; font-family: "accountingtool important"; line-height: 1; margin: 0px; padding: 0px; position: absolute; right: 5px; speak: none; top: 11px; transform: translatey(-50%);"></span><span class="text-hide" style="border: 0px; margin: 0px; padding: 0px; position: absolute; text-align: left; text-indent: -99999px;">selected answer correct</span></td></tr>
<tr h="23" style="border: 0px; cursor: pointer; height: 23px; margin: 0px; padding: 0px;" table="2"><td class="serialno-text" style="border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; text-align: center; text-indent: 100px; top: 0px !important; white-space: nowrap;"></td><td id="1_table2_cell_c0_r2" style="border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; top: 0px !important; white-space: nowrap;"></td><td class="dropDownList ddPolicy shuffled groupResponse GJIndent rightAnswer" colspan="1" id="1_table2_cell_c1_r2" rowspan="1" shufflehtmlindex="367" style="background-attachment: initial !important; background-clip: initial !important; background-image: initial !important; background-origin: initial !important; background-position: initial !important; background-repeat: initial !important; background-size: initial !important; border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; text-indent: 15px; top: 0px !important; white-space: nowrap;">Cash<span aria-hidden="true" class="icon-Right small_rd_backg" role="presentation" style="border: 0px; font-family: "accountingtool important"; line-height: 1; margin: 0px; padding: 0px; position: absolute; right: 5px; speak: none; top: 11px; transform: translatey(-50%);"></span><span class="text-hide" style="border: 0px; margin: 0px; padding: 0px; position: absolute; text-indent: -99999px;">selected answer correct</span></td><td class="toggled groupResponse shuffled isN styleNumber" colspan="1" id="1_table2_cell_c2_r2" rowspan="1" shufflehtmlindex="367" style="border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; text-align: right; top: 0px !important; white-space: nowrap;" togglehtmlindex="320"><span class="text-hide" style="border: 0px; margin: 0px; padding: 0px; position: absolute; text-align: left; text-indent: -99999px;">not attempted</span></td><td class="toggled groupResponse shuffled isN styleNumber rightAnswer" colspan="1" id="1_table2_cell_c3_r2" rowspan="1" shufflehtmlindex="367" style="background-attachment: initial !important; background-clip: initial !important; background-image: initial !important; background-origin: initial !important; background-position: initial !important; background-repeat: initial !important; background-size: initial !important; border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; text-align: right; top: 0px !important; white-space: nowrap;" togglehtmlindex="320">1,862<span aria-hidden="true" class="icon-Right small_rd_backg" role="presentation" style="border: 0px; font-family: "accountingtool important"; line-height: 1; margin: 0px; padding: 0px; position: absolute; right: 5px; speak: none; top: 11px; transform: translatey(-50%);"></span><span class="text-hide" style="border: 0px; margin: 0px; padding: 0px; position: absolute; text-align: left; text-indent: -99999px;">selected answer correct</span></td></tr>
<tr class="second-row" h="23" style="border: 0px; height: 23px; margin: 0px; padding: 0px;"><td style="border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; top: 0px !important; white-space: nowrap;"></td><td style="border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; top: 0px !important; white-space: nowrap;"></td><td style="border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; top: 0px !important; white-space: nowrap;"></td><td style="border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; top: 0px !important; white-space: nowrap;"></td><td style="border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; top: 0px !important; white-space: nowrap;"></td></tr>
<tr h="23" style="border: 0px; cursor: pointer; height: 23px; margin: 0px; padding: 0px;" table="3"><td class="serialno-text" style="border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; text-align: center; top: 0px !important; white-space: nowrap;">3</td><td class="styleCenter" colspan="1" id="1_table3_cell_c0_r0" rowspan="1" style="border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; text-align: center; top: 0px !important; white-space: nowrap;">Nov 07</td><td class="dropDownList ddPolicy rightAnswer" colspan="1" id="1_table3_cell_c1_r0" rowspan="1" style="background-attachment: initial !important; background-clip: initial !important; background-image: initial !important; background-origin: initial !important; background-position: initial !important; background-repeat: initial !important; background-size: initial !important; border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; top: 0px !important; white-space: nowrap;">Cash 150*(100%-2%)<span aria-hidden="true" class="icon-Right small_rd_backg" role="presentation" style="border: 0px; font-family: "accountingtool important"; line-height: 1; margin: 0px; padding: 0px; position: absolute; right: 5px; speak: none; top: 11px; transform: translatey(-50%);"></span><span class="text-hide" style="border: 0px; margin: 0px; padding: 0px; position: absolute; text-indent: -99999px;">selected answer correct</span></td><td class="toggled groupResponse isN styleNumber toggled groupResponse rightAnswer" colspan="1" id="1_table3_cell_c2_r0" rowspan="1" style="background-attachment: initial !important; background-clip: initial !important; background-image: initial !important; background-origin: initial !important; background-position: initial !important; background-repeat: initial !important; background-size: initial !important; border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; text-align: right; top: 0px !important; white-space: nowrap;" togglehtmlindex="386">147<span aria-hidden="true" class="icon-Right small_rd_backg" role="presentation" style="border: 0px; font-family: "accountingtool important"; line-height: 1; margin: 0px; padding: 0px; position: absolute; right: 5px; speak: none; top: 11px; transform: translatey(-50%);"></span><span class="text-hide" style="border: 0px; margin: 0px; padding: 0px; position: absolute; text-align: left; text-indent: -99999px;">selected answer correct</span></td><td class="toggled groupResponse isN toggled groupResponse styleNumber" colspan="1" id="1_table3_cell_c3_r0" rowspan="1" style="border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; text-align: right; top: 0px !important; white-space: nowrap;" togglehtmlindex="386"><span class="text-hide" style="border: 0px; margin: 0px; padding: 0px; position: absolute; text-align: left; text-indent: -99999px;">not attempted</span></td></tr>
<tr h="23" style="border: 0px; cursor: pointer; height: 23px; margin: 0px; padding: 0px;" table="3"><td class="serialno-text" style="border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; text-align: center; text-indent: 100px; top: 0px !important; white-space: nowrap;"></td><td id="1_table3_cell_c0_r1" style="border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; top: 0px !important; white-space: nowrap;"></td><td class="dropDownList ddPolicy GJIndent rightAnswer" colspan="1" id="1_table3_cell_c1_r1" rowspan="1" style="background-attachment: initial !important; background-clip: initial !important; background-image: initial !important; background-origin: initial !important; background-position: initial !important; background-repeat: initial !important; background-size: initial !important; border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; text-indent: 15px; top: 0px !important; white-space: nowrap;">Merchandise inventory<span aria-hidden="true" class="icon-Right small_rd_backg" role="presentation" style="border: 0px; font-family: "accountingtool important"; line-height: 1; margin: 0px; padding: 0px; position: absolute; right: 5px; speak: none; top: 11px; transform: translatey(-50%);"></span><span class="text-hide" style="border: 0px; margin: 0px; padding: 0px; position: absolute; text-indent: -99999px;">selected answer correct</span></td><td class="toggled groupResponse isN styleNumber" colspan="1" id="1_table3_cell_c2_r1" rowspan="1" style="border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; text-align: right; top: 0px !important; white-space: nowrap;" togglehtmlindex="326"><span class="text-hide" style="border: 0px; margin: 0px; padding: 0px; position: absolute; text-align: left; text-indent: -99999px;">not attempted</span></td><td class="toggled groupResponse isN styleNumber rightAnswer" colspan="1" id="1_table3_cell_c3_r1" rowspan="1" style="background-attachment: initial !important; background-clip: initial !important; background-image: initial !important; background-origin: initial !important; background-position: initial !important; background-repeat: initial !important; background-size: initial !important; border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; text-align: right; top: 0px !important; white-space: nowrap;" togglehtmlindex="326">147<span aria-hidden="true" class="icon-Right small_rd_backg" role="presentation" style="border: 0px; font-family: "accountingtool important"; line-height: 1; margin: 0px; padding: 0px; position: absolute; right: 5px; speak: none; top: 11px; transform: translatey(-50%);"></span><span class="text-hide" style="border: 0px; margin: 0px; padding: 0px; position: absolute; text-align: left; text-indent: -99999px;">selected answer correct</span></td></tr>
<tr class="second-row" h="23" style="border: 0px; height: 23px; margin: 0px; padding: 0px;"><td style="border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; top: 0px !important; white-space: nowrap;"></td><td style="border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; top: 0px !important; white-space: nowrap;"></td><td style="border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; top: 0px !important; white-space: nowrap;"></td><td style="border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; top: 0px !important; white-space: nowrap;"></td><td style="border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; top: 0px !important; white-space: nowrap;"></td></tr>
<tr h="23" style="border: 0px; cursor: pointer; height: 23px; margin: 0px; padding: 0px;" table="4"><td class="serialno-text" style="border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; text-align: center; top: 0px !important; white-space: nowrap;">4</td><td class="styleCenter" colspan="1" id="1_table4_cell_c0_r0" rowspan="1" style="border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; text-align: center; top: 0px !important; white-space: nowrap;">Nov 10</td><td class="dropDownList ddPolicy rightAnswer" colspan="1" id="1_table4_cell_c1_r0" rowspan="1" style="background-attachment: initial !important; background-clip: initial !important; background-image: initial !important; background-origin: initial !important; background-position: initial !important; background-repeat: initial !important; background-size: initial !important; border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; top: 0px !important; white-space: nowrap;">Merchandise inventory<span aria-hidden="true" class="icon-Right small_rd_backg" role="presentation" style="border: 0px; font-family: "accountingtool important"; line-height: 1; margin: 0px; padding: 0px; position: absolute; right: 5px; speak: none; top: 11px; transform: translatey(-50%);"></span><span class="text-hide" style="border: 0px; margin: 0px; padding: 0px; position: absolute; text-indent: -99999px;">selected answer correct</span></td><td class="toggled groupResponse isN styleNumber rightAnswer" colspan="1" id="1_table4_cell_c2_r0" rowspan="1" style="background-attachment: initial !important; background-clip: initial !important; background-image: initial !important; background-origin: initial !important; background-position: initial !important; background-repeat: initial !important; background-size: initial !important; border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; text-align: right; top: 0px !important; white-space: nowrap;" togglehtmlindex="337">95<span aria-hidden="true" class="icon-Right small_rd_backg" role="presentation" style="border: 0px; font-family: "accountingtool important"; line-height: 1; margin: 0px; padding: 0px; position: absolute; right: 5px; speak: none; top: 11px; transform: translatey(-50%);"></span><span class="text-hide" style="border: 0px; margin: 0px; padding: 0px; position: absolute; text-align: left; text-indent: -99999px;">selected answer correct</span></td><td class="toggled groupResponse isN styleNumber" colspan="1" id="1_table4_cell_c3_r0" rowspan="1" style="border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; text-align: right; top: 0px !important; white-space: nowrap;" togglehtmlindex="337"><span class="text-hide" style="border: 0px; margin: 0px; padding: 0px; position: absolute; text-align: left; text-indent: -99999px;">not attempted</span></td></tr>
<tr h="23" style="border: 0px; cursor: pointer; height: 23px; margin: 0px; padding: 0px;" table="4"><td class="serialno-text" style="border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; text-align: center; text-indent: 100px; top: 0px !important; white-space: nowrap;"></td><td id="1_table4_cell_c0_r1" style="border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; top: 0px !important; white-space: nowrap;"></td><td class="dropDownList ddPolicy GJIndent rightAnswer" colspan="1" id="1_table4_cell_c1_r1" rowspan="1" style="background-attachment: initial !important; background-clip: initial !important; background-image: initial !important; background-origin: initial !important; background-position: initial !important; background-repeat: initial !important; background-size: initial !important; border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; text-indent: 15px; top: 0px !important; white-space: nowrap;">Cash<span aria-hidden="true" class="icon-Right small_rd_backg" role="presentation" style="border: 0px; font-family: "accountingtool important"; line-height: 1; margin: 0px; padding: 0px; position: absolute; right: 5px; speak: none; top: 11px; transform: translatey(-50%);"></span><span class="text-hide" style="border: 0px; margin: 0px; padding: 0px; position: absolute; text-indent: -99999px;">selected answer correct</span></td><td class="toggled groupResponse isN styleNumber" colspan="1" id="1_table4_cell_c2_r1" rowspan="1" style="border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; text-align: right; top: 0px !important; white-space: nowrap;" togglehtmlindex="338"><span class="text-hide" style="border: 0px; margin: 0px; padding: 0px; position: absolute; text-align: left; text-indent: -99999px;">not attempted</span></td><td class="toggled groupResponse isN styleNumber rightAnswer" colspan="1" id="1_table4_cell_c3_r1" rowspan="1" style="background-attachment: initial !important; background-clip: initial !important; background-image: initial !important; background-origin: initial !important; background-position: initial !important; background-repeat: initial !important; background-size: initial !important; border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; text-align: right; top: 0px !important; white-space: nowrap;" togglehtmlindex="338">95<span aria-hidden="true" class="icon-Right small_rd_backg" role="presentation" style="border: 0px; font-family: "accountingtool important"; line-height: 1; margin: 0px; padding: 0px; position: absolute; right: 5px; speak: none; top: 11px; transform: translatey(-50%);"></span><span class="text-hide" style="border: 0px; margin: 0px; padding: 0px; position: absolute; text-align: left; text-indent: -99999px;">selected answer correct</span></td></tr>
<tr class="second-row" h="23" style="border: 0px; height: 23px; margin: 0px; padding: 0px;"><td style="border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; top: 0px !important; white-space: nowrap;"></td><td style="border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; top: 0px !important; white-space: nowrap;"></td><td style="border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; top: 0px !important; white-space: nowrap;"></td><td style="border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; top: 0px !important; white-space: nowrap;"></td><td style="border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; top: 0px !important; white-space: nowrap;"></td></tr>
<tr h="23" style="border: 0px; cursor: pointer; height: 23px; margin: 0px; padding: 0px;" table="5"><td class="serialno-text" style="border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; text-align: center; top: 0px !important; white-space: nowrap;">5</td><td class="styleCenter" colspan="1" id="1_table5_cell_c0_r0" rowspan="1" style="border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; text-align: center; top: 0px !important; white-space: nowrap;">Nov 13</td><td class="dropDownList ddPolicy rightAnswer" colspan="1" id="1_table5_cell_c1_r0" rowspan="1" style="background-attachment: initial !important; background-clip: initial !important; background-image: initial !important; background-origin: initial !important; background-position: initial !important; background-repeat: initial !important; background-size: initial !important; border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; top: 0px !important; white-space: nowrap;">Accounts receivable<span aria-hidden="true" class="icon-Right small_rd_backg" role="presentation" style="border: 0px; font-family: "accountingtool important"; line-height: 1; margin: 0px; padding: 0px; position: absolute; right: 5px; speak: none; top: 11px; transform: translatey(-50%);"></span><span class="text-hide" style="border: 0px; margin: 0px; padding: 0px; position: absolute; text-indent: -99999px;">selected answer correct</span></td><td class="toggled groupResponse isN styleNumber rightAnswer" colspan="1" id="1_table5_cell_c2_r0" rowspan="1" style="background-attachment: initial !important; background-clip: initial !important; background-image: initial !important; background-origin: initial !important; background-position: initial !important; background-repeat: initial !important; background-size: initial !important; border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; text-align: right; top: 0px !important; white-space: nowrap;" togglehtmlindex="343">2,052<span aria-hidden="true" class="icon-Right small_rd_backg" role="presentation" style="border: 0px; font-family: "accountingtool important"; line-height: 1; margin: 0px; padding: 0px; position: absolute; right: 5px; speak: none; top: 11px; transform: translatey(-50%);"></span><span class="text-hide" style="border: 0px; margin: 0px; padding: 0px; position: absolute; text-align: left; text-indent: -99999px;">selected answer correct</span></td><td class="toggled groupResponse isN styleNumber" colspan="1" id="1_table5_cell_c3_r0" rowspan="1" style="border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; text-align: right; top: 0px !important; white-space: nowrap;" togglehtmlindex="343"><span class="text-hide" style="border: 0px; margin: 0px; padding: 0px; position: absolute; text-align: left; text-indent: -99999px;">not attempted</span></td></tr>
<tr h="23" style="border: 0px; cursor: pointer; height: 23px; margin: 0px; padding: 0px;" table="5"><td class="serialno-text" style="border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; text-align: center; text-indent: 100px; top: 0px !important; white-space: nowrap;"></td><td id="1_table5_cell_c0_r1" style="border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; top: 0px !important; white-space: nowrap;"></td><td class="dropDownList ddPolicy GJIndent rightAnswer" colspan="1" id="1_table5_cell_c1_r1" rowspan="1" style="background-attachment: initial !important; background-clip: initial !important; background-image: initial !important; background-origin: initial !important; background-position: initial !important; background-repeat: initial !important; background-size: initial !important; border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; text-indent: 15px; top: 0px !important; white-space: nowrap;">Sales<span aria-hidden="true" class="icon-Right small_rd_backg" role="presentation" style="border: 0px; font-family: "accountingtool important"; line-height: 1; margin: 0px; padding: 0px; position: absolute; right: 5px; speak: none; top: 11px; transform: translatey(-50%);"></span><span class="text-hide" style="border: 0px; margin: 0px; padding: 0px; position: absolute; text-indent: -99999px;">selected answer correct</span></td><td class="toggled groupResponse isN styleNumber" colspan="1" id="1_table5_cell_c2_r1" rowspan="1" style="border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; text-align: right; top: 0px !important; white-space: nowrap;" togglehtmlindex="344"><span class="text-hide" style="border: 0px; margin: 0px; padding: 0px; position: absolute; text-align: left; text-indent: -99999px;">not attempted</span></td><td class="toggled groupResponse isN styleNumber rightAnswer" colspan="1" id="1_table5_cell_c3_r1" rowspan="1" style="background-attachment: initial !important; background-clip: initial !important; background-image: initial !important; background-origin: initial !important; background-position: initial !important; background-repeat: initial !important; background-size: initial !important; border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; text-align: right; top: 0px !important; white-space: nowrap;" togglehtmlindex="344">2,052<span aria-hidden="true" class="icon-Right small_rd_backg" role="presentation" style="border: 0px; font-family: "accountingtool important"; line-height: 1; margin: 0px; padding: 0px; position: absolute; right: 5px; speak: none; top: 11px; transform: translatey(-50%);"></span><span class="text-hide" style="border: 0px; margin: 0px; padding: 0px; position: absolute; text-align: left; text-indent: -99999px;">selected answer correct</span></td></tr>
<tr class="second-row" h="23" style="border: 0px; height: 23px; margin: 0px; padding: 0px;"><td style="border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; top: 0px !important; white-space: nowrap;"></td><td style="border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; top: 0px !important; white-space: nowrap;"></td><td style="border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; top: 0px !important; white-space: nowrap;"></td><td style="border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; top: 0px !important; white-space: nowrap;"></td><td style="border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; top: 0px !important; white-space: nowrap;"></td></tr>
<tr h="23" style="border: 0px; cursor: pointer; height: 23px; margin: 0px; padding: 0px;" table="6"><td class="serialno-text" style="border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; text-align: center; top: 0px !important; white-space: nowrap;">6</td><td class="styleCenter" colspan="1" id="1_table6_cell_c0_r0" rowspan="1" style="border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; text-align: center; top: 0px !important; white-space: nowrap;">Nov 13</td><td class="dropDownList ddPolicy rightAnswer" colspan="1" id="1_table6_cell_c1_r0" rowspan="1" style="background-attachment: initial !important; background-clip: initial !important; background-image: initial !important; background-origin: initial !important; background-position: initial !important; background-repeat: initial !important; background-size: initial !important; border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; top: 0px !important; white-space: nowrap;">Cost of goods sold<span aria-hidden="true" class="icon-Right small_rd_backg" role="presentation" style="border: 0px; font-family: "accountingtool important"; line-height: 1; margin: 0px; padding: 0px; position: absolute; right: 5px; speak: none; top: 11px; transform: translatey(-50%);"></span><span class="text-hide" style="border: 0px; margin: 0px; padding: 0px; position: absolute; text-indent: -99999px;">selected answer correct</span></td><td class="toggled groupResponse isN styleNumber rightAnswer" colspan="1" id="1_table6_cell_c2_r0" rowspan="1" style="background-attachment: initial !important; background-clip: initial !important; background-image: initial !important; background-origin: initial !important; background-position: initial !important; background-repeat: initial !important; background-size: initial !important; border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; text-align: right; top: 0px !important; white-space: nowrap;" togglehtmlindex="349">1,026<span aria-hidden="true" class="icon-Right small_rd_backg" role="presentation" style="border: 0px; font-family: "accountingtool important"; line-height: 1; margin: 0px; padding: 0px; position: absolute; right: 5px; speak: none; top: 11px; transform: translatey(-50%);"></span><span class="text-hide" style="border: 0px; margin: 0px; padding: 0px; position: absolute; text-align: left; text-indent: -99999px;">selected answer correct</span></td><td class="toggled groupResponse isN styleNumber" colspan="1" id="1_table6_cell_c3_r0" rowspan="1" style="border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; text-align: right; top: 0px !important; white-space: nowrap;" togglehtmlindex="349"><span class="text-hide" style="border: 0px; margin: 0px; padding: 0px; position: absolute; text-align: left; text-indent: -99999px;">not attempted</span></td></tr>
<tr h="23" style="border: 0px; cursor: pointer; height: 23px; margin: 0px; padding: 0px;" table="6"><td class="serialno-text" style="border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; text-align: center; text-indent: 100px; top: 0px !important; white-space: nowrap;"></td><td id="1_table6_cell_c0_r1" style="border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; top: 0px !important; white-space: nowrap;"></td><td class="dropDownList ddPolicy GJIndent rightAnswer" colspan="1" id="1_table6_cell_c1_r1" rowspan="1" style="background-attachment: initial !important; background-clip: initial !important; background-image: initial !important; background-origin: initial !important; background-position: initial !important; background-repeat: initial !important; background-size: initial !important; border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; text-indent: 15px; top: 0px !important; white-space: nowrap;">Merchandise inventory<span aria-hidden="true" class="icon-Right small_rd_backg" role="presentation" style="border: 0px; font-family: "accountingtool important"; line-height: 1; margin: 0px; padding: 0px; position: absolute; right: 5px; speak: none; top: 11px; transform: translatey(-50%);"></span><span class="text-hide" style="border: 0px; margin: 0px; padding: 0px; position: absolute; text-indent: -99999px;">selected answer correct</span></td><td class="toggled groupResponse isN styleNumber" colspan="1" id="1_table6_cell_c2_r1" rowspan="1" style="border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; text-align: right; top: 0px !important; white-space: nowrap;" togglehtmlindex="350"><span class="text-hide" style="border: 0px; margin: 0px; padding: 0px; position: absolute; text-align: left; text-indent: -99999px;">not attempted</span></td><td class="toggled groupResponse isN styleNumber rightAnswer" colspan="1" id="1_table6_cell_c3_r1" rowspan="1" style="background-attachment: initial !important; background-clip: initial !important; background-image: initial !important; background-origin: initial !important; background-position: initial !important; background-repeat: initial !important; background-size: initial !important; border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; text-align: right; top: 0px !important; white-space: nowrap;" togglehtmlindex="350">1,026<span aria-hidden="true" class="icon-Right small_rd_backg" role="presentation" style="border: 0px; font-family: "accountingtool important"; line-height: 1; margin: 0px; padding: 0px; position: absolute; right: 5px; speak: none; top: 11px; transform: translatey(-50%);"></span><span class="text-hide" style="border: 0px; margin: 0px; padding: 0px; position: absolute; text-align: left; text-indent: -99999px;">selected answer correct</span></td></tr>
<tr class="second-row" h="23" style="border: 0px; height: 23px; margin: 0px; padding: 0px;"><td style="border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; top: 0px !important; white-space: nowrap;"></td><td style="border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; top: 0px !important; white-space: nowrap;"></td><td style="border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; top: 0px !important; white-space: nowrap;"></td><td style="border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; top: 0px !important; white-space: nowrap;"></td><td style="border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; top: 0px !important; white-space: nowrap;"></td></tr>
<tr h="23" style="border: 0px; cursor: pointer; height: 23px; margin: 0px; padding: 0px;" table="7"><td class="serialno-text" style="border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; text-align: center; top: 0px !important; white-space: nowrap;">7</td><td class="styleCenter" colspan="1" id="1_table7_cell_c0_r0" rowspan="1" style="border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; text-align: center; top: 0px !important; white-space: nowrap;">Nov 16</td><td class="dropDownList ddPolicy rightAnswer" colspan="1" id="1_table7_cell_c1_r0" rowspan="1" style="background-attachment: initial !important; background-clip: initial !important; background-image: initial !important; background-origin: initial !important; background-position: initial !important; background-repeat: initial !important; background-size: initial !important; border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; top: 0px !important; white-space: nowrap;">Sales returns and allowances<span aria-hidden="true" class="icon-Right small_rd_backg" role="presentation" style="border: 0px; font-family: "accountingtool important"; line-height: 1; margin: 0px; padding: 0px; position: absolute; right: 5px; speak: none; top: 11px; transform: translatey(-50%);"></span><span class="text-hide" style="border: 0px; margin: 0px; padding: 0px; position: absolute; text-indent: -99999px;">selected answer correct</span></td><td class="toggled groupResponse isN styleNumber rightAnswer" colspan="1" id="1_table7_cell_c2_r0" rowspan="1" style="background-attachment: initial !important; background-clip: initial !important; background-image: initial !important; background-origin: initial !important; background-position: initial !important; background-repeat: initial !important; background-size: initial !important; border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; text-align: right; top: 0px !important; white-space: nowrap;" togglehtmlindex="355">270<span aria-hidden="true" class="icon-Right small_rd_backg" role="presentation" style="border: 0px; font-family: "accountingtool important"; line-height: 1; margin: 0px; padding: 0px; position: absolute; right: 5px; speak: none; top: 11px; transform: translatey(-50%);"></span><span class="text-hide" style="border: 0px; margin: 0px; padding: 0px; position: absolute; text-align: left; text-indent: -99999px;">selected answer correct</span></td><td class="toggled groupResponse isN styleNumber" colspan="1" id="1_table7_cell_c3_r0" rowspan="1" style="border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; text-align: right; top: 0px !important; white-space: nowrap;" togglehtmlindex="355"><span class="text-hide" style="border: 0px; margin: 0px; padding: 0px; position: absolute; text-align: left; text-indent: -99999px;">not attempted</span></td></tr>
<tr h="23" style="border: 0px; cursor: pointer; height: 23px; margin: 0px; padding: 0px;" table="7"><td class="serialno-text" style="border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; text-align: center; text-indent: 100px; top: 0px !important; white-space: nowrap;"></td><td id="1_table7_cell_c0_r1" style="border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; top: 0px !important; white-space: nowrap;"></td><td class="dropDownList ddPolicy GJIndent rightAnswer" colspan="1" id="1_table7_cell_c1_r1" rowspan="1" style="background-attachment: initial !important; background-clip: initial !important; background-image: initial !important; background-origin: initial !important; background-position: initial !important; background-repeat: initial !important; background-size: initial !important; border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; text-indent: 15px; top: 0px !important; white-space: nowrap;">Accounts receivable<span aria-hidden="true" class="icon-Right small_rd_backg" role="presentation" style="border: 0px; font-family: "accountingtool important"; line-height: 1; margin: 0px; padding: 0px; position: absolute; right: 5px; speak: none; top: 11px; transform: translatey(-50%);"></span><span class="text-hide" style="border: 0px; margin: 0px; padding: 0px; position: absolute; text-indent: -99999px;">selected answer correct</span></td><td class="toggled groupResponse isN styleNumber" colspan="1" id="1_table7_cell_c2_r1" rowspan="1" style="border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; text-align: right; top: 0px !important; white-space: nowrap;" togglehtmlindex="356"><span class="text-hide" style="border: 0px; margin: 0px; padding: 0px; position: absolute; text-align: left; text-indent: -99999px;">not attempted</span></td><td class="toggled groupResponse isN styleNumber rightAnswer" colspan="1" id="1_table7_cell_c3_r1" rowspan="1" style="background-attachment: initial !important; background-clip: initial !important; background-image: initial !important; background-origin: initial !important; background-position: initial !important; background-repeat: initial !important; background-size: initial !important; border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; text-align: right; top: 0px !important; white-space: nowrap;" togglehtmlindex="356">270<span aria-hidden="true" class="icon-Right small_rd_backg" role="presentation" style="border: 0px; font-family: "accountingtool important"; line-height: 1; margin: 0px; padding: 0px; position: absolute; right: 5px; speak: none; top: 11px; transform: translatey(-50%);"></span><span class="text-hide" style="border: 0px; margin: 0px; padding: 0px; position: absolute; text-align: left; text-indent: -99999px;">selected answer correct</span></td></tr>
<tr class="second-row" h="23" style="border: 0px; height: 23px; margin: 0px; padding: 0px;"><td style="border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; top: 0px !important; white-space: nowrap;"></td><td style="border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; top: 0px !important; white-space: nowrap;"></td><td style="border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; top: 0px !important; white-space: nowrap;"></td><td style="border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; top: 0px !important; white-space: nowrap;"></td><td style="border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; top: 0px !important; white-space: nowrap;"></td></tr>
<tr h="23" style="border: 0px; cursor: pointer; height: 23px; margin: 0px; padding: 0px;" table="8"><td class="serialno-text" style="border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; text-align: center; top: 0px !important; white-space: nowrap;">8</td><td class="styleCenter" colspan="1" id="1_table8_cell_c0_r0" rowspan="1" style="border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; text-align: center; top: 0px !important; white-space: nowrap;">Nov 16</td><td class="dropDownList ddPolicy rightAnswer" colspan="1" id="1_table8_cell_c1_r0" rowspan="1" style="background-attachment: initial !important; background-clip: initial !important; background-image: initial !important; background-origin: initial !important; background-position: initial !important; background-repeat: initial !important; background-size: initial !important; border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; top: 0px !important; white-space: nowrap;">Merchandise inventory<span aria-hidden="true" class="icon-Right small_rd_backg" role="presentation" style="border: 0px; font-family: "accountingtool important"; line-height: 1; margin: 0px; padding: 0px; position: absolute; right: 5px; speak: none; top: 11px; transform: translatey(-50%);"></span><span class="text-hide" style="border: 0px; margin: 0px; padding: 0px; position: absolute; text-indent: -99999px;">selected answer correct</span></td><td class="toggled groupResponse styleNumber toggled groupResponse rightAnswer" colspan="1" id="1_table8_cell_c2_r0" rowspan="1" style="background-attachment: initial !important; background-clip: initial !important; background-image: initial !important; background-origin: initial !important; background-position: initial !important; background-repeat: initial !important; background-size: initial !important; border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; text-align: right; top: 0px !important; white-space: nowrap;" togglehtmlindex="378">135<span aria-hidden="true" class="icon-Right small_rd_backg" role="presentation" style="border: 0px; font-family: "accountingtool important"; line-height: 1; margin: 0px; padding: 0px; position: absolute; right: 5px; speak: none; top: 11px; transform: translatey(-50%);"></span><span class="text-hide" style="border: 0px; margin: 0px; padding: 0px; position: absolute; text-align: left; text-indent: -99999px;">selected answer correct</span></td><td class="toggled groupResponse toggled groupResponse styleNumber" colspan="1" id="1_table8_cell_c3_r0" rowspan="1" style="border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; text-align: right; top: 0px !important; white-space: nowrap;" togglehtmlindex="378"><span class="text-hide" style="border: 0px; margin: 0px; padding: 0px; position: absolute; text-align: left; text-indent: -99999px;">not attempted</span></td></tr>
<tr h="23" style="border: 0px; cursor: pointer; height: 23px; margin: 0px; padding: 0px;" table="8"><td class="serialno-text" style="border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; text-align: center; text-indent: 100px; top: 0px !important; white-space: nowrap;"></td><td id="1_table8_cell_c0_r1" style="border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; top: 0px !important; white-space: nowrap;"></td><td class="dropDownList ddPolicy GJIndent GJIndent rightAnswer" colspan="1" id="1_table8_cell_c1_r1" rowspan="1" style="background-attachment: initial !important; background-clip: initial !important; background-image: initial !important; background-origin: initial !important; background-position: initial !important; background-repeat: initial !important; background-size: initial !important; border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; text-indent: 15px; top: 0px !important; white-space: nowrap;">Cost of goods sold<span aria-hidden="true" class="icon-Right small_rd_backg" role="presentation" style="border: 0px; font-family: "accountingtool important"; line-height: 1; margin: 0px; padding: 0px; position: absolute; right: 5px; speak: none; top: 11px; transform: translatey(-50%);"></span><span class="text-hide" style="border: 0px; margin: 0px; padding: 0px; position: absolute; text-indent: -99999px;">selected answer correct</span></td><td class="toggled groupResponse styleNumber" colspan="1" id="1_table8_cell_c2_r1" rowspan="1" style="border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; text-align: right; top: 0px !important; white-space: nowrap;" togglehtmlindex="362"><span class="text-hide" style="border: 0px; margin: 0px; padding: 0px; position: absolute; text-align: left; text-indent: -99999px;">not attempted</span></td><td class="toggled groupResponse styleNumber rightAnswer" colspan="1" id="1_table8_cell_c3_r1" rowspan="1" style="background-attachment: initial !important; background-clip: initial !important; background-image: initial !important; background-origin: initial !important; background-position: initial !important; background-repeat: initial !important; background-size: initial !important; border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; text-align: right; top: 0px !important; white-space: nowrap;" togglehtmlindex="362">135<span aria-hidden="true" class="icon-Right small_rd_backg" role="presentation" style="border: 0px; font-family: "accountingtool important"; line-height: 1; margin: 0px; padding: 0px; position: absolute; right: 5px; speak: none; top: 11px; transform: translatey(-50%);"></span><span class="text-hide" style="border: 0px; margin: 0px; padding: 0px; position: absolute; text-align: left; text-indent: -99999px;">selected answer correct</span></td></tr>
</tbody></table>
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<span style="background-color: #f3f3f3; color: #100000; font-family: "arial"; font-size: 30px;">11.</span><br />
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<h3 class="note--title" style="border: 0px; font-family: proxima-nova-soft, sans-serif; font-size: 18px; font-stretch: inherit; font-variant-east-asian: inherit; font-variant-numeric: inherit; line-height: inherit; margin: 0px 0px 10px; padding: 0px;">
Use the following information for the Exercises below.</h3>
<div class="note__main clean-word-break" style="border: 0px; font-family: proxima-nova-soft, sans-serif; font-stretch: inherit; font-variant-east-asian: inherit; font-variant-numeric: inherit; line-height: inherit; padding: 0px; word-break: break-word; word-wrap: break-word;">
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<div style="border: 0px; font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; padding: 0px; word-break: normal;">
<em style="border: 0px; font-family: inherit; font-size: inherit; font-stretch: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px;">[The following information applies to the questions displayed below.]</em><br />
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<div style="border: 0px; font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; padding: 0px; word-break: normal;">
Nix’It Company’s ledger on July 31, its fiscal year-end, includes the following selected accounts that have normal balances (Nix’It uses the perpetual inventory system).<br />
</div>
<table cellpadding="0" cellspacing="0" style="font-family: monospace; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px; width: 690px; word-break: normal;"><tbody style="font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px;">
<tr bgcolor="#d7dce6" style="font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px;"><td style="font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px; vertical-align: middle;"> </td><td style="font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px; text-align: right; vertical-align: middle;"></td><td style="font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px; text-align: right; vertical-align: middle;"></td><td style="font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px; vertical-align: middle;"></td><td style="font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px; vertical-align: middle;"> </td><td style="font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px; text-align: right; vertical-align: middle;"></td><td style="font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px; text-align: right; vertical-align: middle;"></td></tr>
<tr style="font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px;"><td style="font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px 0px 0px 15px; vertical-align: middle; width: 250px;">Merchandise inventory</td><td style="font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px; text-align: right; vertical-align: middle; width: 10px;">$</td><td style="font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px; text-align: right; vertical-align: middle; width: 55px;">47,300</td><td style="font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px; vertical-align: middle; width: 20px;"></td><td style="font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px; vertical-align: middle; width: 290px;">Sales returns and allowances</td><td style="font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px; text-align: right; vertical-align: middle; width: 10px;">$</td><td style="font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px 10px 0px 0px; text-align: right; vertical-align: middle; width: 55px;">4,600</td></tr>
<tr bgcolor="#f7f7f7" style="font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px;"><td style="font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px 0px 0px 15px; vertical-align: middle;">Retained earnings</td><td style="font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px; text-align: right; vertical-align: middle;"></td><td style="font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px; text-align: right; vertical-align: middle;">134,300</td><td style="font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px; vertical-align: middle;"></td><td style="font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px; vertical-align: middle;">Cost of goods sold</td><td style="font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px; text-align: right; vertical-align: middle;"></td><td style="font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px 10px 0px 0px; text-align: right; vertical-align: middle;">110,700</td></tr>
<tr style="font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px;"><td style="font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px 0px 0px 15px; vertical-align: middle;">Dividends</td><td style="font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px; text-align: right; vertical-align: middle;"></td><td style="font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px; text-align: right; vertical-align: middle;">7,000</td><td style="font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px; vertical-align: middle;"></td><td style="font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px; vertical-align: middle;">Depreciation expense</td><td style="font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px; text-align: right; vertical-align: middle;"></td><td style="font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px 10px 0px 0px; text-align: right; vertical-align: middle;">12,200</td></tr>
<tr bgcolor="#f7f7f7" style="font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px;"><td style="font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px 0px 0px 15px; vertical-align: middle;">Sales</td><td style="font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px; text-align: right; vertical-align: middle;"></td><td style="font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px; text-align: right; vertical-align: middle;">164,100</td><td style="font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px; vertical-align: middle;"></td><td style="font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px; vertical-align: middle;">Salaries expense</td><td style="font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px; text-align: right; vertical-align: middle;"></td><td style="font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px 10px 0px 0px; text-align: right; vertical-align: middle;">42,000</td></tr>
<tr style="font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px;"><td style="font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px 0px 0px 15px; vertical-align: middle;">Sales discounts</td><td style="font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px; text-align: right; vertical-align: middle;"></td><td style="font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px; text-align: right; vertical-align: middle;">4,800</td><td style="font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px; vertical-align: middle;"></td><td style="font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px; vertical-align: middle;">Miscellaneous expenses</td><td style="font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px; text-align: right; vertical-align: middle;"></td><td style="font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px 10px 0px 0px; text-align: right; vertical-align: middle;">5,000</td></tr>
<tr style="font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px;"><td colspan="7" style="font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px; vertical-align: middle;"><hr align="left" style="background-color: #cdd4e0; border-color: rgb(205, 212, 224); color: #cdd4e0; height: 5px;" />
</td></tr>
</tbody></table>
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<div style="border: 0px; font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px; word-break: normal;">
A physical count of its July 31 year-end inventory discloses that the cost of the merchandise inventory still available is $45,200.</div>
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<span style="font-family: , sans-serif;">Prepare the entry to record any inventory shrinkage.</span><br />
<table class="review" id="holisticTable" style="border-bottom-color: initial; border-bottom-style: initial; border-image: initial; border-left-color: rgb(119, 119, 119); border-left-style: solid; border-right-color: initial; border-right-style: initial; border-spacing: 0px; border-top-color: rgb(119, 119, 119) !important; border-top-style: solid !important; border-width: 1px 0px 0px 1px; color: black; font-family: Verdana; font-size: 13px; font-stretch: inherit; font-variant-east-asian: inherit; font-variant-numeric: inherit; height: 73px; line-height: inherit; margin: -1px 0px 0px; padding: 0px; table-layout: fixed; width: 776px;" summary="Below is listing of entries that have been entered for this requirements." tabindex="0"><colgroup><col class="acol" style="width: 40px;" width="40"></col><col style="width: 85px;" width="85"></col><col style="width: 305px;" width="305"></col><col style="width: 75px;" width="75"></col><col style="width: 75px;" width="75"></col></colgroup><tbody style="border: 0px; margin: 0px; padding: 0px;">
<tr h="26px" style="border: 0px; height: 26px; margin: 0px; padding: 0px;"><th class="styleCenter styleBold serial-no" style="background-color: #79ade5; border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; margin: 0px; overflow: hidden; padding: 0px 3px; text-align: center; width: 84px;">No</th><th class="styleCenter styleBold" style="background-color: #79ade5; border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; margin: 0px; overflow: hidden; padding: 0px 3px; text-align: center; width: auto;">Date</th><th class="styleCenter styleBold" style="background-color: #79ade5; border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; margin: 0px; overflow: hidden; padding: 0px 3px; text-align: center; width: auto;">General Journal</th><th class="styleCenter styleBold" style="background-color: #79ade5; border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; margin: 0px; overflow: hidden; padding: 0px 3px; text-align: center; width: auto;">Debit</th><th class="styleCenter styleBold" style="background-color: #79ade5; border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; margin: 0px; overflow: hidden; padding: 0px 3px; text-align: center; width: auto;">Credit</th></tr>
<tr h="23" style="border: 0px; cursor: pointer; height: 23px; margin: 0px; padding: 0px;" table="1"><td class="serialno-text" style="border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; text-align: center; top: 0px !important; white-space: nowrap;">1</td><td class="styleCenter" colspan="1" id="1_table1_cell_c0_r0" rowspan="1" style="border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; text-align: center; top: 0px !important; white-space: nowrap;">July 31</td><td class="dropDownList ddPolicydropDownList ddPolicy rightAnswer" colspan="1" id="1_table1_cell_c1_r0" rowspan="1" style="background-attachment: initial !important; background-clip: initial !important; background-image: initial !important; background-origin: initial !important; background-position: initial !important; background-repeat: initial !important; background-size: initial !important; border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; top: 0px !important; white-space: nowrap;">Cost of goods sold<span aria-hidden="true" class="icon-Right small_rd_backg" role="presentation" style="border: 0px; font-family: "accountingtool important"; line-height: 1; margin: 0px; padding: 0px; position: absolute; right: 5px; speak: none; top: 11px; transform: translatey(-50%);"></span><span class="text-hide" style="border: 0px; margin: 0px; padding: 0px; position: absolute; text-indent: -99999px;">selected answer correct</span></td><td class="toggled groupResponse styleRight isN toggled groupResponse toggled groupResponse toggled groupResponse styleNumber toggled groupResponse rightAnswer" colspan="1" id="1_table1_cell_c2_r0" rowspan="1" style="background-attachment: initial !important; background-clip: initial !important; background-image: initial !important; background-origin: initial !important; background-position: initial !important; background-repeat: initial !important; background-size: initial !important; border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; text-align: right; top: 0px !important; white-space: nowrap;" togglehtmlindex="36">2,100<span aria-hidden="true" class="icon-Right small_rd_backg" role="presentation" style="border: 0px; font-family: "accountingtool important"; line-height: 1; margin: 0px; padding: 0px; position: absolute; right: 5px; speak: none; top: 11px; transform: translatey(-50%);"></span><span class="text-hide" style="border: 0px; margin: 0px; padding: 0px; position: absolute; text-align: left; text-indent: -99999px;">selected answer correct</span></td><td class="toggled groupResponse styleRight isN toggled groupResponse toggled groupResponse toggled groupResponse toggled groupResponse styleNumber" colspan="1" id="1_table1_cell_c3_r0" rowspan="1" style="border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; text-align: right; top: 0px !important; white-space: nowrap;" togglehtmlindex="36"><span class="text-hide" style="border: 0px; margin: 0px; padding: 0px; position: absolute; text-align: left; text-indent: -99999px;">not attempted</span></td></tr>
<tr h="23" style="border: 0px; cursor: pointer; height: 23px; margin: 0px; padding: 0px;" table="1"><td class="serialno-text" style="border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; text-align: center; text-indent: 100px; top: 0px !important; white-space: nowrap;"></td><td id="1_table1_cell_c0_r1" style="border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; top: 0px !important; white-space: nowrap;"></td><td class="dropDownList ddPolicydropDownList ddPolicy GJIndent rightAnswer" colspan="1" id="1_table1_cell_c1_r1" rowspan="1" style="background-attachment: initial !important; background-clip: initial !important; background-image: initial !important; background-origin: initial !important; background-position: initial !important; background-repeat: initial !important; background-size: initial !important; border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; text-indent: 15px; top: 0px !important; white-space: nowrap;">Merchandise inventory 47300-45200<span aria-hidden="true" class="icon-Right small_rd_backg" role="presentation" style="border: 0px; font-family: "accountingtool important"; line-height: 1; margin: 0px; padding: 0px; position: absolute; right: 5px; speak: none; top: 11px; transform: translatey(-50%);"></span><span class="text-hide" style="border: 0px; margin: 0px; padding: 0px; position: absolute; text-indent: -99999px;">selected answer correct</span></td><td class="toggled groupResponse styleRight isN styleNumber" colspan="1" id="1_table1_cell_c2_r1" rowspan="1" style="border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; text-align: right; top: 0px !important; white-space: nowrap;" togglehtmlindex="7"><span class="text-hide" style="border: 0px; margin: 0px; padding: 0px; position: absolute; text-align: left; text-indent: -99999px;">not attempted</span></td><td class="toggled groupResponse styleRight isN styleNumber rightAnswer" colspan="1" id="1_table1_cell_c3_r1" rowspan="1" style="background-attachment: initial !important; background-clip: initial !important; background-image: initial !important; background-origin: initial !important; background-position: initial !important; background-repeat: initial !important; background-size: initial !important; border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; text-align: right; top: 0px !important; white-space: nowrap;" togglehtmlindex="7">2,100<span aria-hidden="true" class="icon-Right small_rd_backg" role="presentation" style="border: 0px; font-family: "accountingtool important"; line-height: 1; margin: 0px; padding: 0px; position: absolute; right: 5px; speak: none; top: 11px; transform: translatey(-50%);"></span><span class="text-hide" style="border: 0px; margin: 0px; padding: 0px; position: absolute; text-align: left; text-indent: -99999px;">selected answer correct</span></td></tr>
</tbody></table>
<br />
<span style="background-color: #f3f3f3; color: #100000; font-family: "arial"; font-size: 30px;">12.</span><br />
<span style="font-family: , sans-serif;">Prepare journal entries to close the balances in temporary revenue and expense accounts. Remember to consider the entry for shrinkage.</span><br />
<table class="review" id="holisticTable" style="border-bottom-color: initial; border-bottom-style: initial; border-image: initial; border-left-color: rgb(119, 119, 119); border-left-style: solid; border-right-color: initial; border-right-style: initial; border-spacing: 0px; border-top-color: rgb(119, 119, 119) !important; border-top-style: solid !important; border-width: 1px 0px 0px 1px; color: black; font-family: Verdana; font-size: 13px; font-stretch: inherit; font-variant-east-asian: inherit; font-variant-numeric: inherit; height: 257px; line-height: inherit; margin: -1px 0px 0px; padding: 0px; table-layout: fixed; width: 776px;" summary="Below is listing of entries that have been entered for this requirements." tabindex="0"><colgroup><col class="acol" style="width: 40px;" width="40"></col><col style="width: 85px;" width="85"></col><col style="width: 305px;" width="305"></col><col style="width: 75px;" width="75"></col><col style="width: 75px;" width="75"></col></colgroup><tbody style="border: 0px; margin: 0px; padding: 0px;">
<tr h="26px" style="border: 0px; height: 26px; margin: 0px; padding: 0px;"><th class="styleCenter styleBold serial-no" style="background-color: #79ade5; border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; margin: 0px; overflow: hidden; padding: 0px 3px; text-align: center; width: 84px;">No</th><th class="styleCenter styleBold" style="background-color: #79ade5; border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; margin: 0px; overflow: hidden; padding: 0px 3px; text-align: center; width: auto;">Date</th><th class="styleCenter styleBold" style="background-color: #79ade5; border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; margin: 0px; overflow: hidden; padding: 0px 3px; text-align: center; width: auto;">General Journal</th><th class="styleCenter styleBold" style="background-color: #79ade5; border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; margin: 0px; overflow: hidden; padding: 0px 3px; text-align: center; width: auto;">Debit</th><th class="styleCenter styleBold" style="background-color: #79ade5; border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; margin: 0px; overflow: hidden; padding: 0px 3px; text-align: center; width: auto;">Credit</th></tr>
<tr h="23" style="border: 0px; cursor: pointer; height: 23px; margin: 0px; padding: 0px;" table="1"><td class="serialno-text" style="border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; text-align: center; top: 0px !important; white-space: nowrap;">1</td><td class="styleCenter" colspan="1" id="1_table1_cell_c0_r0" rowspan="1" style="border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; text-align: center; top: 0px !important; white-space: nowrap;">July 31</td><td class="dropDownList ddPolicydropDownList ddPolicy rightAnswer" colspan="1" id="1_table1_cell_c1_r0" rowspan="1" style="background-attachment: initial !important; background-clip: initial !important; background-image: initial !important; background-origin: initial !important; background-position: initial !important; background-repeat: initial !important; background-size: initial !important; border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; top: 0px !important; white-space: nowrap;">Sales<span aria-hidden="true" class="icon-Right small_rd_backg" role="presentation" style="border: 0px; font-family: "accountingtool important"; line-height: 1; margin: 0px; padding: 0px; position: absolute; right: 5px; speak: none; top: 11px; transform: translatey(-50%);"></span><span class="text-hide" style="border: 0px; margin: 0px; padding: 0px; position: absolute; text-indent: -99999px;">selected answer correct</span></td><td class="toggled groupResponse styleRight isN toggled groupResponse styleNumber rightAnswer" colspan="1" id="1_table1_cell_c2_r0" rowspan="1" style="background-attachment: initial !important; background-clip: initial !important; background-image: initial !important; background-origin: initial !important; background-position: initial !important; background-repeat: initial !important; background-size: initial !important; border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; text-align: right; top: 0px !important; white-space: nowrap;" togglehtmlindex="70">164,100<span aria-hidden="true" class="icon-Right small_rd_backg" role="presentation" style="border: 0px; font-family: "accountingtool important"; line-height: 1; margin: 0px; padding: 0px; position: absolute; right: 5px; speak: none; top: 11px; transform: translatey(-50%);"></span><span class="text-hide" style="border: 0px; margin: 0px; padding: 0px; position: absolute; text-align: left; text-indent: -99999px;">selected answer correct</span></td><td class="toggled groupResponse styleRight isN toggled groupResponse styleNumber" colspan="1" id="1_table1_cell_c3_r0" rowspan="1" style="border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; text-align: right; top: 0px !important; white-space: nowrap;" togglehtmlindex="70"><span class="text-hide" style="border: 0px; margin: 0px; padding: 0px; position: absolute; text-align: left; text-indent: -99999px;">not attempted</span></td></tr>
<tr h="23" style="border: 0px; cursor: pointer; height: 23px; margin: 0px; padding: 0px;" table="1"><td class="serialno-text" style="border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; text-align: center; text-indent: 100px; top: 0px !important; white-space: nowrap;"></td><td id="1_table1_cell_c0_r1" style="border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; top: 0px !important; white-space: nowrap;"></td><td class="dropDownList ddPolicydropDownList ddPolicy GJIndent rightAnswer" colspan="1" id="1_table1_cell_c1_r1" rowspan="1" style="background-attachment: initial !important; background-clip: initial !important; background-image: initial !important; background-origin: initial !important; background-position: initial !important; background-repeat: initial !important; background-size: initial !important; border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; text-indent: 15px; top: 0px !important; white-space: nowrap;">Income summary<span aria-hidden="true" class="icon-Right small_rd_backg" role="presentation" style="border: 0px; font-family: "accountingtool important"; line-height: 1; margin: 0px; padding: 0px; position: absolute; right: 5px; speak: none; top: 11px; transform: translatey(-50%);"></span><span class="text-hide" style="border: 0px; margin: 0px; padding: 0px; position: absolute; text-indent: -99999px;">selected answer correct</span></td><td class="toggled groupResponse styleRight isN styleNumber" colspan="1" id="1_table1_cell_c2_r1" rowspan="1" style="border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; text-align: right; top: 0px !important; white-space: nowrap;" togglehtmlindex="7"><span class="text-hide" style="border: 0px; margin: 0px; padding: 0px; position: absolute; text-align: left; text-indent: -99999px;">not attempted</span></td><td class="toggled groupResponse styleRight isN styleNumber rightAnswer" colspan="1" id="1_table1_cell_c3_r1" rowspan="1" style="background-attachment: initial !important; background-clip: initial !important; background-image: initial !important; background-origin: initial !important; background-position: initial !important; background-repeat: initial !important; background-size: initial !important; border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; text-align: right; top: 0px !important; white-space: nowrap;" togglehtmlindex="7">164,100<span aria-hidden="true" class="icon-Right small_rd_backg" role="presentation" style="border: 0px; font-family: "accountingtool important"; line-height: 1; margin: 0px; padding: 0px; position: absolute; right: 5px; speak: none; top: 11px; transform: translatey(-50%);"></span><span class="text-hide" style="border: 0px; margin: 0px; padding: 0px; position: absolute; text-align: left; text-indent: -99999px;">selected answer correct</span></td></tr>
<tr class="second-row" h="23" style="border: 0px; height: 23px; margin: 0px; padding: 0px;"><td style="border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; top: 0px !important; white-space: nowrap;"></td><td style="border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; top: 0px !important; white-space: nowrap;"></td><td style="border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; top: 0px !important; white-space: nowrap;"></td><td style="border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; top: 0px !important; white-space: nowrap;"></td><td style="border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; top: 0px !important; white-space: nowrap;"></td></tr>
<tr h="23" style="border: 0px; cursor: pointer; height: 23px; margin: 0px; padding: 0px;" table="2"><td class="serialno-text" style="border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; text-align: center; top: 0px !important; white-space: nowrap;">2</td><td class="styleCenter" colspan="1" id="1_table2_cell_c0_r0" rowspan="1" style="border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; text-align: center; top: 0px !important; white-space: nowrap;">July 31</td><td class="dropDownList ddPolicydropDownList ddPolicy rightAnswer" colspan="1" id="1_table2_cell_c1_r0" rowspan="1" style="background-attachment: initial !important; background-clip: initial !important; background-image: initial !important; background-origin: initial !important; background-position: initial !important; background-repeat: initial !important; background-size: initial !important; border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; top: 0px !important; white-space: nowrap;">Income summary<span aria-hidden="true" class="icon-Right small_rd_backg" role="presentation" style="border: 0px; font-family: "accountingtool important"; line-height: 1; margin: 0px; padding: 0px; position: absolute; right: 5px; speak: none; top: 11px; transform: translatey(-50%);"></span><span class="text-hide" style="border: 0px; margin: 0px; padding: 0px; position: absolute; text-indent: -99999px;">selected answer correct</span></td><td class="toggled groupResponse styleRight toggled groupResponse isN toggled groupResponse toggled groupResponse toggled groupResponse toggled groupResponse toggled groupResponse toggled groupResponse toggled groupResponse toggled groupResponse toggled groupResponse styleNumber toggled groupResponse rightAnswer" colspan="1" id="1_table2_cell_c2_r0" rowspan="1" style="background-attachment: initial !important; background-clip: initial !important; background-image: initial !important; background-origin: initial !important; background-position: initial !important; background-repeat: initial !important; background-size: initial !important; border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; text-align: right; top: 0px !important; white-space: nowrap;" togglehtmlindex="94">181,400<span aria-hidden="true" class="icon-Right small_rd_backg" role="presentation" style="border: 0px; font-family: "accountingtool important"; line-height: 1; margin: 0px; padding: 0px; position: absolute; right: 5px; speak: none; top: 11px; transform: translatey(-50%);"></span><span class="text-hide" style="border: 0px; margin: 0px; padding: 0px; position: absolute; text-align: left; text-indent: -99999px;">selected answer correct</span></td><td class="toggled groupResponse styleRight toggled groupResponse isN toggled groupResponse toggled groupResponse toggled groupResponse toggled groupResponse toggled groupResponse toggled groupResponse toggled groupResponse toggled groupResponse toggled groupResponse toggled groupResponse styleNumber" colspan="1" id="1_table2_cell_c3_r0" rowspan="1" style="border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; text-align: right; top: 0px !important; white-space: nowrap;" togglehtmlindex="94"><span class="text-hide" style="border: 0px; margin: 0px; padding: 0px; position: absolute; text-align: left; text-indent: -99999px;">not attempted</span></td></tr>
<tr h="23" style="border: 0px; cursor: pointer; height: 23px; margin: 0px; padding: 0px;" table="2"><td class="serialno-text" style="border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; text-align: center; text-indent: 100px; top: 0px !important; white-space: nowrap;"></td><td id="1_table2_cell_c0_r1" style="border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; top: 0px !important; white-space: nowrap;"></td><td class="dropDownList ddPolicydropDownList shuffled groupResponse ddPolicy GJIndent rightAnswer" colspan="1" id="1_table2_cell_c1_r1" rowspan="1" shufflehtmlindex="63" style="background-attachment: initial !important; background-clip: initial !important; background-image: initial !important; background-origin: initial !important; background-position: initial !important; background-repeat: initial !important; background-size: initial !important; border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; text-indent: 15px; top: 0px !important; white-space: nowrap;">Sales discounts<span aria-hidden="true" class="icon-Right small_rd_backg" role="presentation" style="border: 0px; font-family: "accountingtool important"; line-height: 1; margin: 0px; padding: 0px; position: absolute; right: 5px; speak: none; top: 11px; transform: translatey(-50%);"></span><span class="text-hide" style="border: 0px; margin: 0px; padding: 0px; position: absolute; text-indent: -99999px;">selected answer correct</span></td><td class="toggled groupResponse shuffled styleRight isN styleNumber" colspan="1" id="1_table2_cell_c2_r1" rowspan="1" shufflehtmlindex="63" style="border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; text-align: right; top: 0px !important; white-space: nowrap;" togglehtmlindex="13"><span class="text-hide" style="border: 0px; margin: 0px; padding: 0px; position: absolute; text-align: left; text-indent: -99999px;">not attempted</span></td><td class="toggled groupResponse shuffled styleRight isN styleNumber rightAnswer" colspan="1" id="1_table2_cell_c3_r1" rowspan="1" shufflehtmlindex="63" style="background-attachment: initial !important; background-clip: initial !important; background-image: initial !important; background-origin: initial !important; background-position: initial !important; background-repeat: initial !important; background-size: initial !important; border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; text-align: right; top: 0px !important; white-space: nowrap;" togglehtmlindex="13">4,800<span aria-hidden="true" class="icon-Right small_rd_backg" role="presentation" style="border: 0px; font-family: "accountingtool important"; line-height: 1; margin: 0px; padding: 0px; position: absolute; right: 5px; speak: none; top: 11px; transform: translatey(-50%);"></span><span class="text-hide" style="border: 0px; margin: 0px; padding: 0px; position: absolute; text-align: left; text-indent: -99999px;">selected answer correct</span></td></tr>
<tr h="23" style="border: 0px; cursor: pointer; height: 23px; margin: 0px; padding: 0px;" table="2"><td class="serialno-text" style="border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; text-align: center; text-indent: 100px; top: 0px !important; white-space: nowrap;"></td><td id="1_table2_cell_c0_r2" style="border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; top: 0px !important; white-space: nowrap;"></td><td class="dropDownList ddPolicydropDownList shuffled groupResponse ddPolicy GJIndent rightAnswer" colspan="1" id="1_table2_cell_c1_r2" rowspan="1" shufflehtmlindex="63" style="background-attachment: initial !important; background-clip: initial !important; background-image: initial !important; background-origin: initial !important; background-position: initial !important; background-repeat: initial !important; background-size: initial !important; border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; text-indent: 15px; top: 0px !important; white-space: nowrap;">Sales returns and allowances<span aria-hidden="true" class="icon-Right small_rd_backg" role="presentation" style="border: 0px; font-family: "accountingtool important"; line-height: 1; margin: 0px; padding: 0px; position: absolute; right: 5px; speak: none; top: 11px; transform: translatey(-50%);"></span><span class="text-hide" style="border: 0px; margin: 0px; padding: 0px; position: absolute; text-indent: -99999px;">selected answer correct</span></td><td class="toggled groupResponse shuffled styleRight isN styleNumber" colspan="1" id="1_table2_cell_c2_r2" rowspan="1" shufflehtmlindex="63" style="border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; text-align: right; top: 0px !important; white-space: nowrap;" togglehtmlindex="14"><span class="text-hide" style="border: 0px; margin: 0px; padding: 0px; position: absolute; text-align: left; text-indent: -99999px;">not attempted</span></td><td class="toggled groupResponse shuffled styleRight isN styleNumber rightAnswer" colspan="1" id="1_table2_cell_c3_r2" rowspan="1" shufflehtmlindex="63" style="background-attachment: initial !important; background-clip: initial !important; background-image: initial !important; background-origin: initial !important; background-position: initial !important; background-repeat: initial !important; background-size: initial !important; border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; text-align: right; top: 0px !important; white-space: nowrap;" togglehtmlindex="14">4,600<span aria-hidden="true" class="icon-Right small_rd_backg" role="presentation" style="border: 0px; font-family: "accountingtool important"; line-height: 1; margin: 0px; padding: 0px; position: absolute; right: 5px; speak: none; top: 11px; transform: translatey(-50%);"></span><span class="text-hide" style="border: 0px; margin: 0px; padding: 0px; position: absolute; text-align: left; text-indent: -99999px;">selected answer correct</span></td></tr>
<tr h="23" style="border: 0px; cursor: pointer; height: 23px; margin: 0px; padding: 0px;" table="2"><td class="serialno-text" style="border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; text-align: center; text-indent: 100px; top: 0px !important; white-space: nowrap;"></td><td id="1_table2_cell_c0_r3" style="border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; top: 0px !important; white-space: nowrap;"></td><td class="dropDownList ddPolicydropDownList shuffled groupResponse ddPolicy GJIndent rightAnswer" colspan="1" id="1_table2_cell_c1_r3" rowspan="1" shufflehtmlindex="63" style="background-attachment: initial !important; background-clip: initial !important; background-image: initial !important; background-origin: initial !important; background-position: initial !important; background-repeat: initial !important; background-size: initial !important; border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; text-indent: 15px; top: 0px !important; white-space: nowrap;">Cost of goods sold (+2100)<br />
<span aria-hidden="true" class="icon-Right small_rd_backg" role="presentation" style="border: 0px; font-family: "accountingtool important"; line-height: 1; margin: 0px; padding: 0px; position: absolute; right: 5px; speak: none; top: 11px; transform: translatey(-50%);"></span><span class="text-hide" style="border: 0px; margin: 0px; padding: 0px; position: absolute; text-indent: -99999px;">selected answer correct</span></td><td class="toggled groupResponse shuffled styleRight isN styleNumber" colspan="1" id="1_table2_cell_c2_r3" rowspan="1" shufflehtmlindex="63" style="border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; text-align: right; top: 0px !important; white-space: nowrap;" togglehtmlindex="15"><span class="text-hide" style="border: 0px; margin: 0px; padding: 0px; position: absolute; text-align: left; text-indent: -99999px;">not attempted</span></td><td class="toggled groupResponse shuffled styleRight isN styleNumber rightAnswer" colspan="1" id="1_table2_cell_c3_r3" rowspan="1" shufflehtmlindex="63" style="background-attachment: initial !important; background-clip: initial !important; background-image: initial !important; background-origin: initial !important; background-position: initial !important; background-repeat: initial !important; background-size: initial !important; border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; text-align: right; top: 0px !important; white-space: nowrap;" togglehtmlindex="15">112,800<span aria-hidden="true" class="icon-Right small_rd_backg" role="presentation" style="border: 0px; font-family: "accountingtool important"; line-height: 1; margin: 0px; padding: 0px; position: absolute; right: 5px; speak: none; top: 11px; transform: translatey(-50%);"></span><span class="text-hide" style="border: 0px; margin: 0px; padding: 0px; position: absolute; text-align: left; text-indent: -99999px;">selected answer correct</span></td></tr>
<tr h="23" style="border: 0px; cursor: pointer; height: 23px; margin: 0px; padding: 0px;" table="2"><td class="serialno-text" style="border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; text-align: center; text-indent: 100px; top: 0px !important; white-space: nowrap;"></td><td id="1_table2_cell_c0_r4" style="border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; top: 0px !important; white-space: nowrap;"></td><td class="dropDownList ddPolicydropDownList shuffled groupResponse ddPolicy GJIndent rightAnswer" colspan="1" id="1_table2_cell_c1_r4" rowspan="1" shufflehtmlindex="63" style="background-attachment: initial !important; background-clip: initial !important; background-image: initial !important; background-origin: initial !important; background-position: initial !important; background-repeat: initial !important; background-size: initial !important; border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; text-indent: 15px; top: 0px !important; white-space: nowrap;">Depreciation expense<span aria-hidden="true" class="icon-Right small_rd_backg" role="presentation" style="border: 0px; font-family: "accountingtool important"; line-height: 1; margin: 0px; padding: 0px; position: absolute; right: 5px; speak: none; top: 11px; transform: translatey(-50%);"></span><span class="text-hide" style="border: 0px; margin: 0px; padding: 0px; position: absolute; text-indent: -99999px;">selected answer correct</span></td><td class="toggled groupResponse shuffled styleRight isN styleNumber" colspan="1" id="1_table2_cell_c2_r4" rowspan="1" shufflehtmlindex="63" style="border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; text-align: right; top: 0px !important; white-space: nowrap;" togglehtmlindex="16"><span class="text-hide" style="border: 0px; margin: 0px; padding: 0px; position: absolute; text-align: left; text-indent: -99999px;">not attempted</span></td><td class="toggled groupResponse shuffled styleRight isN styleNumber rightAnswer" colspan="1" id="1_table2_cell_c3_r4" rowspan="1" shufflehtmlindex="63" style="background-attachment: initial !important; background-clip: initial !important; background-image: initial !important; background-origin: initial !important; background-position: initial !important; background-repeat: initial !important; background-size: initial !important; border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; text-align: right; top: 0px !important; white-space: nowrap;" togglehtmlindex="16">12,200<span aria-hidden="true" class="icon-Right small_rd_backg" role="presentation" style="border: 0px; font-family: "accountingtool important"; line-height: 1; margin: 0px; padding: 0px; position: absolute; right: 5px; speak: none; top: 11px; transform: translatey(-50%);"></span><span class="text-hide" style="border: 0px; margin: 0px; padding: 0px; position: absolute; text-align: left; text-indent: -99999px;">selected answer correct</span></td></tr>
<tr h="23" style="border: 0px; cursor: pointer; height: 23px; margin: 0px; padding: 0px;" table="2"><td class="serialno-text" style="border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; text-align: center; text-indent: 100px; top: 0px !important; white-space: nowrap;"></td><td id="1_table2_cell_c0_r5" style="border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; top: 0px !important; white-space: nowrap;"></td><td class="dropDownList ddPolicydropDownList shuffled groupResponse ddPolicy GJIndent rightAnswer" colspan="1" id="1_table2_cell_c1_r5" rowspan="1" shufflehtmlindex="63" style="background-attachment: initial !important; background-clip: initial !important; background-image: initial !important; background-origin: initial !important; background-position: initial !important; background-repeat: initial !important; background-size: initial !important; border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; text-indent: 15px; top: 0px !important; white-space: nowrap;">Salaries expense<span aria-hidden="true" class="icon-Right small_rd_backg" role="presentation" style="border: 0px; font-family: "accountingtool important"; line-height: 1; margin: 0px; padding: 0px; position: absolute; right: 5px; speak: none; top: 11px; transform: translatey(-50%);"></span><span class="text-hide" style="border: 0px; margin: 0px; padding: 0px; position: absolute; text-indent: -99999px;">selected answer correct</span></td><td class="toggled groupResponse shuffled styleRight isN styleNumber" colspan="1" id="1_table2_cell_c2_r5" rowspan="1" shufflehtmlindex="63" style="border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; text-align: right; top: 0px !important; white-space: nowrap;" togglehtmlindex="17"><span class="text-hide" style="border: 0px; margin: 0px; padding: 0px; position: absolute; text-align: left; text-indent: -99999px;">not attempted</span></td><td class="toggled groupResponse shuffled styleRight isN styleNumber rightAnswer" colspan="1" id="1_table2_cell_c3_r5" rowspan="1" shufflehtmlindex="63" style="background-attachment: initial !important; background-clip: initial !important; background-image: initial !important; background-origin: initial !important; background-position: initial !important; background-repeat: initial !important; background-size: initial !important; border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; text-align: right; top: 0px !important; white-space: nowrap;" togglehtmlindex="17">42,000<span aria-hidden="true" class="icon-Right small_rd_backg" role="presentation" style="border: 0px; font-family: "accountingtool important"; line-height: 1; margin: 0px; padding: 0px; position: absolute; right: 5px; speak: none; top: 11px; transform: translatey(-50%);"></span><span class="text-hide" style="border: 0px; margin: 0px; padding: 0px; position: absolute; text-align: left; text-indent: -99999px;">selected answer correct</span></td></tr>
<tr h="23" style="border: 0px; cursor: pointer; height: 23px; margin: 0px; padding: 0px;" table="2"><td class="serialno-text" style="border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; text-align: center; text-indent: 100px; top: 0px !important; white-space: nowrap;"></td><td id="1_table2_cell_c0_r6" style="border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; top: 0px !important; white-space: nowrap;"></td><td class="dropDownList shuffled groupResponse ddPolicy GJIndent rightAnswer" colspan="1" id="1_table2_cell_c1_r6" rowspan="1" shufflehtmlindex="63" style="background-attachment: initial !important; background-clip: initial !important; background-image: initial !important; background-origin: initial !important; background-position: initial !important; background-repeat: initial !important; background-size: initial !important; border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; text-indent: 15px; top: 0px !important; white-space: nowrap;">Miscellaneous expenses<span aria-hidden="true" class="icon-Right small_rd_backg" role="presentation" style="border: 0px; font-family: "accountingtool important"; line-height: 1; margin: 0px; padding: 0px; position: absolute; right: 5px; speak: none; top: 11px; transform: translatey(-50%);"></span><span class="text-hide" style="border: 0px; margin: 0px; padding: 0px; position: absolute; text-indent: -99999px;">selected answer correct</span></td><td class="toggled groupResponse shuffled styleRight isN styleNumber" colspan="1" id="1_table2_cell_c2_r6" rowspan="1" shufflehtmlindex="63" style="border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; text-align: right; top: 0px !important; white-space: nowrap;" togglehtmlindex="47"><span class="text-hide" style="border: 0px; margin: 0px; padding: 0px; position: absolute; text-align: left; text-indent: -99999px;">not attempted</span></td><td class="toggled groupResponse shuffled styleRight isN styleNumber rightAnswer" colspan="1" id="1_table2_cell_c3_r6" rowspan="1" shufflehtmlindex="63" style="background-attachment: initial !important; background-clip: initial !important; background-image: initial !important; background-origin: initial !important; background-position: initial !important; background-repeat: initial !important; background-size: initial !important; border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; text-align: right; top: 0px !important; white-space: nowrap;" togglehtmlindex="47">5,000<span aria-hidden="true" class="icon-Right small_rd_backg" role="presentation" style="border: 0px; font-family: "accountingtool important"; line-height: 1; margin: 0px; padding: 0px; position: absolute; right: 5px; speak: none; top: 11px; transform: translatey(-50%);"></span><span class="text-hide" style="border: 0px; margin: 0px; padding: 0px; position: absolute; text-align: left; text-indent: -99999px;">selected answer correct</span></td></tr>
</tbody></table>
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<span style="background-color: #f3f3f3; color: #100000; font-family: "arial"; font-size: 30px;">13.</span><br />
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<div style="border: 0px; color: #252525; font-family: proxima-nova-soft, sans-serif; font-size: medium; font-stretch: inherit; font-variant-east-asian: inherit; font-variant-numeric: inherit; line-height: inherit; padding: 0px;">
The following list includes selected permanent accounts and all of the temporary accounts from the December 31, 2017, unadjusted trial balance of Emiko Co.. Emiko Co. uses a perpetual inventory system.<br />
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<table cellpadding="0" cellspacing="0" style="color: #252525; font-family: monospace; font-size: inherit; font-stretch: inherit; font-variant-east-asian: inherit; font-variant-numeric: inherit; line-height: inherit; margin: 0px; padding: 0px; width: 423pxpx;"><tbody style="font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px;">
<tr style="background: rgb(215, 220, 230); font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px;"><td style="font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px; vertical-align: middle; width: 270px;"></td><td style="font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px; vertical-align: middle; width: 10px;"></td><td style="font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px; text-align: center; vertical-align: middle; width: 55px;">Debit</td><td style="font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px; width: 18px;"></td><td style="font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px; vertical-align: middle; width: 10px;"></td><td style="font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px; text-align: center; vertical-align: middle; width: 60px;">Credit</td></tr>
<tr style="font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px;"><td style="font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px 0px 0px 15px; vertical-align: middle;">Merchandise inventory</td><td style="font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px; text-align: right; vertical-align: middle;">$</td><td style="font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px; text-align: right; vertical-align: middle;">34,500</td><td style="font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px;"></td><td style="font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px; vertical-align: middle;"></td><td style="font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px; vertical-align: middle;"></td></tr>
<tr style="background: rgb(247, 247, 247); font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px;"><td style="font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px 0px 0px 15px; vertical-align: middle;">Prepaid selling expenses</td><td style="font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px; vertical-align: middle;"></td><td style="font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px; text-align: right; vertical-align: middle;">6,500</td><td style="font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px;"></td><td style="font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px; vertical-align: middle;"></td><td style="font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px; vertical-align: middle;"></td></tr>
<tr style="font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px;"><td style="font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px 0px 0px 15px; vertical-align: middle;">Dividends</td><td style="font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px; vertical-align: middle;"></td><td style="font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px; text-align: right; vertical-align: middle;">42,000</td><td style="font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px;"></td><td style="font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px; vertical-align: middle;"></td><td style="font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px; vertical-align: middle;"></td></tr>
<tr style="background: rgb(247, 247, 247); font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px;"><td style="font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px 0px 0px 15px; vertical-align: middle;">Sales</td><td style="font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px; vertical-align: middle;"></td><td style="font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px; text-align: right; vertical-align: middle;"></td><td style="font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px;"></td><td style="font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px; text-align: right; vertical-align: middle;">$</td><td style="font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px 10px 0px 0px; text-align: right; vertical-align: middle;">565,000</td></tr>
<tr style="font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px;"><td style="font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px 0px 0px 15px; vertical-align: middle;">Sales returns and allowances</td><td style="font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px; vertical-align: middle;"></td><td style="font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px; text-align: right; vertical-align: middle;">19,300</td><td style="font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px;"></td><td style="font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px; vertical-align: middle;"></td><td style="font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px; vertical-align: middle;"></td></tr>
<tr style="background: rgb(247, 247, 247); font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px;"><td style="font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px 0px 0px 15px; vertical-align: middle;">Sales discounts</td><td style="font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px; vertical-align: middle;"></td><td style="font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px; text-align: right; vertical-align: middle;">5,900</td><td style="font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px;"></td><td style="font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px; vertical-align: middle;"></td><td style="font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px; vertical-align: middle;"></td></tr>
<tr style="font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px;"><td style="font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px 0px 0px 15px; vertical-align: middle;">Cost of goods sold</td><td style="font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px; vertical-align: middle;"></td><td style="font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px; text-align: right; vertical-align: middle;">230,000</td><td style="font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px;"></td><td style="font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px; vertical-align: middle;"></td><td style="font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px; vertical-align: middle;"></td></tr>
<tr style="background: rgb(247, 247, 247); font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px;"><td style="font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px 0px 0px 15px; vertical-align: middle;">Sales salaries expense</td><td style="font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px; vertical-align: middle;"></td><td style="font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px; text-align: right; vertical-align: middle;">57,000</td><td style="font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px;"></td><td style="font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px; vertical-align: middle;"></td><td style="font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px; vertical-align: middle;"></td></tr>
<tr style="font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px;"><td style="font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px 0px 0px 15px; vertical-align: middle;">Utilities expense</td><td style="font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px; vertical-align: middle;"></td><td style="font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px; text-align: right; vertical-align: middle;">19,500</td><td style="font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px;"></td><td style="font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px; vertical-align: middle;"></td><td style="font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px; vertical-align: middle;"></td></tr>
<tr style="background: rgb(247, 247, 247); font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px;"><td style="font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px 0px 0px 15px; vertical-align: middle;">Selling expenses</td><td style="font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px; vertical-align: middle;"></td><td style="font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px; text-align: right; vertical-align: middle;">40,500</td><td style="font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px;"></td><td style="font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px; vertical-align: middle;"></td><td style="font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px; vertical-align: middle;"></td></tr>
<tr style="font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px;"><td style="font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px 0px 0px 15px; vertical-align: middle;">Administrative expenses</td><td style="font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px; vertical-align: middle;"></td><td style="font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px; text-align: right; vertical-align: middle;">114,000</td><td style="font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px;"></td><td style="font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px; vertical-align: middle;"></td><td style="font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px; vertical-align: middle;"></td></tr>
<tr style="font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px;"><td colspan="6" style="font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px; vertical-align: middle;"><hr align="left" style="background-color: #cdd4e0; border-color: rgb(205, 212, 224); color: #cdd4e0; height: 5px;" />
</td></tr>
</tbody></table>
<div style="border: 0px; color: #252525; font-family: proxima-nova-soft, sans-serif; font-size: medium; font-stretch: inherit; font-variant-east-asian: inherit; font-variant-numeric: inherit; line-height: inherit; padding: 0px;">
<span style="border: 0px; font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: 700; line-height: inherit; margin: 0px; padding: 0px;">Additional Information</span><br />
Accrued sales salaries amount to $2,100. Prepaid selling expenses of $3,900 have expired. A physical count of year-end merchandise inventory shows $31,400 of goods still available.<br />
<br />
<span style="border: 0px; font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: 700; line-height: inherit; margin: 0px; padding: 0px;">(a) </span>Use the above account balances along with the additional information, prepare the adjusting entries.<br />
<span style="border: 0px; font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: 700; line-height: inherit; margin: 0px; padding: 0px;">(b)</span> Use the above account balances along with the additional information, prepare the closing entries.</div>
<div class="requirement_cntr" style="border: 0px; font-family: Verdana; margin: 15px 0px 0px; padding: 0px;">
<div class="requr_content_cntr" style="border-bottom-color: initial; border-bottom-style: initial; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: initial; border-right-style: initial; border-top-color: rgb(149, 149, 149); border-top-style: solid; border-width: 1px 0px 0px; margin: 2px 0px 0px; padding: 0px;">
<div class="requirement_content description clearfix" style="background: rgb(218, 237, 250); border: 0px; margin: 0px; padding: 10px;">
<div class="edit_inner_wrpr tab_reqr" style="border: 0px; height: auto; margin: 0px; overflow: hidden; padding: 0px; width: 831px;" tabindex="1">
<div class="description_wrpr" style="border: 0px; height: auto; margin: 0px; overflow: visible; padding: 0px;">
<div style="border: 0px; padding: 0px;">
Use the above account balances along with the additional information, prepare the adjusting entries.</div>
</div>
</div>
</div>
</div>
</div>
<div id="scrollPane" role="tabpanel" style="border: 0px; font-family: Verdana; font-stretch: inherit; font-variant-east-asian: inherit; font-variant-numeric: inherit; line-height: inherit; margin: 6px 0px 0px; padding: 0px; position: relative;">
<div id="workspace" style="border: 0px; margin: 0px; padding: 0px;">
<div id="jQuerySheet" style="border: 0px; margin: 0px; padding: 0px;">
</div>
</div>
<div class="hide-header" id="holisticSheet" style="border-radius: 5px; border: 0px; margin: 0px; padding: 0px; position: relative; width: 686px; z-index: 1;">
<table class="review" id="holisticTable" style="border-bottom-color: initial; border-bottom-style: initial; border-image: initial; border-left-color: rgb(119, 119, 119); border-left-style: solid; border-right-color: initial; border-right-style: initial; border-spacing: 0px; border-top-color: rgb(119, 119, 119); border-top-style: solid; border-width: 1px 0px 0px 1px; font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; height: 211px; line-height: inherit; margin: -1px 0px 0px; padding: 0px; table-layout: fixed; width: 776px;" summary="Below is listing of entries that have been entered for this requirements." tabindex="0"><colgroup><col class="acol" style="width: 40px;" width="40"></col><col style="width: 85px;" width="85"></col><col style="width: 305px;" width="305"></col><col style="width: 75px;" width="75"></col><col style="width: 75px;" width="75"></col></colgroup><tbody style="border: 0px; margin: 0px; padding: 0px;">
<tr h="26px" style="border: 0px; height: 26px; margin: 0px; padding: 0px;"><th class="styleCenter styleBold serial-no" style="background-color: #79ade5; border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; margin: 0px; overflow: hidden; padding: 0px 3px; text-align: center; width: 84px;">No</th><th class="styleCenter styleBold" style="background-color: #79ade5; border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; margin: 0px; overflow: hidden; padding: 0px 3px; text-align: center; width: auto;">Date</th><th class="styleCenter styleBold" style="background-color: #79ade5; border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; margin: 0px; overflow: hidden; padding: 0px 3px; text-align: center; width: auto;">General Journal</th><th class="styleCenter styleBold" style="background-color: #79ade5; border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; margin: 0px; overflow: hidden; padding: 0px 3px; text-align: center; width: auto;">Debit</th><th class="styleCenter styleBold" style="background-color: #79ade5; border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; margin: 0px; overflow: hidden; padding: 0px 3px; text-align: center; width: auto;">Credit</th></tr>
<tr h="23" style="border: 0px; cursor: pointer; height: 23px; margin: 0px; padding: 0px;" table="1"><td class="serialno-text" style="border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; text-align: center; top: 0px !important; white-space: nowrap;">1</td><td class="styleCenter" colspan="1" id="1_table1_cell_c0_r0" rowspan="1" style="border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; text-align: center; top: 0px !important; white-space: nowrap;">Dec 31</td><td class="dropDownList ddPolicy rightAnswer" colspan="1" id="1_table1_cell_c1_r0" rowspan="1" style="background-attachment: initial !important; background-clip: initial !important; background-image: initial !important; background-origin: initial !important; background-position: initial !important; background-repeat: initial !important; background-size: initial !important; border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; top: 0px !important; white-space: nowrap;">Sales salaries expense<span aria-hidden="true" class="icon-Right small_rd_backg" role="presentation" style="border: 0px; font-family: "accountingtool important"; line-height: 1; margin: 0px; padding: 0px; position: absolute; right: 5px; speak: none; top: 11px; transform: translatey(-50%);"></span><span class="text-hide" style="border: 0px; margin: 0px; padding: 0px; position: absolute; text-indent: -99999px;">selected answer correct</span></td><td class="toggled groupResponse styleRight isN styleNumber rightAnswer" colspan="1" id="1_table1_cell_c2_r0" rowspan="1" style="background-attachment: initial !important; background-clip: initial !important; background-image: initial !important; background-origin: initial !important; background-position: initial !important; background-repeat: initial !important; background-size: initial !important; border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; text-align: right; top: 0px !important; white-space: nowrap;" togglehtmlindex="312">2,100<span aria-hidden="true" class="icon-Right small_rd_backg" role="presentation" style="border: 0px; font-family: "accountingtool important"; line-height: 1; margin: 0px; padding: 0px; position: absolute; right: 5px; speak: none; top: 11px; transform: translatey(-50%);"></span><span class="text-hide" style="border: 0px; margin: 0px; padding: 0px; position: absolute; text-align: left; text-indent: -99999px;">selected answer correct</span></td><td class="toggled groupResponse styleRight isN styleNumber" colspan="1" id="1_table1_cell_c3_r0" rowspan="1" style="border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; text-align: right; top: 0px !important; white-space: nowrap;" togglehtmlindex="312"><span class="text-hide" style="border: 0px; margin: 0px; padding: 0px; position: absolute; text-align: left; text-indent: -99999px;">not attempted</span></td></tr>
<tr h="23" style="border: 0px; cursor: pointer; height: 23px; margin: 0px; padding: 0px;" table="1"><td class="serialno-text" style="border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; text-align: center; text-indent: 100px; top: 0px !important; white-space: nowrap;"></td><td id="1_table1_cell_c0_r1" style="border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; top: 0px !important; white-space: nowrap;"></td><td class="dropDownList ddPolicy GJIndent rightAnswer" colspan="1" id="1_table1_cell_c1_r1" rowspan="1" style="background-attachment: initial !important; background-clip: initial !important; background-image: initial !important; background-origin: initial !important; background-position: initial !important; background-repeat: initial !important; background-size: initial !important; border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; text-indent: 15px; top: 0px !important; white-space: nowrap;">Salaries payable<span aria-hidden="true" class="icon-Right small_rd_backg" role="presentation" style="border: 0px; font-family: "accountingtool important"; line-height: 1; margin: 0px; padding: 0px; position: absolute; right: 5px; speak: none; top: 11px; transform: translatey(-50%);"></span><span class="text-hide" style="border: 0px; margin: 0px; padding: 0px; position: absolute; text-indent: -99999px;">selected answer correct</span></td><td class="toggled groupResponse styleRight isN styleNumber" colspan="1" id="1_table1_cell_c2_r1" rowspan="1" style="border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; text-align: right; top: 0px !important; white-space: nowrap;" togglehtmlindex="313"><span class="text-hide" style="border: 0px; margin: 0px; padding: 0px; position: absolute; text-align: left; text-indent: -99999px;">not attempted</span></td><td class="toggled groupResponse styleRight isN styleNumber rightAnswer" colspan="1" id="1_table1_cell_c3_r1" rowspan="1" style="background-attachment: initial !important; background-clip: initial !important; background-image: initial !important; background-origin: initial !important; background-position: initial !important; background-repeat: initial !important; background-size: initial !important; border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; text-align: right; top: 0px !important; white-space: nowrap;" togglehtmlindex="313">2,100<span aria-hidden="true" class="icon-Right small_rd_backg" role="presentation" style="border: 0px; font-family: "accountingtool important"; line-height: 1; margin: 0px; padding: 0px; position: absolute; right: 5px; speak: none; top: 11px; transform: translatey(-50%);"></span><span class="text-hide" style="border: 0px; margin: 0px; padding: 0px; position: absolute; text-align: left; text-indent: -99999px;">selected answer correct</span></td></tr>
<tr class="second-row" h="23" style="border: 0px; height: 23px; margin: 0px; padding: 0px;"><td style="border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; top: 0px !important; white-space: nowrap;"></td><td style="border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; top: 0px !important; white-space: nowrap;"></td><td style="border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; top: 0px !important; white-space: nowrap;"></td><td style="border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; top: 0px !important; white-space: nowrap;"></td><td style="border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; top: 0px !important; white-space: nowrap;"></td></tr>
<tr h="23" style="border: 0px; cursor: pointer; height: 23px; margin: 0px; padding: 0px;" table="2"><td class="serialno-text" style="border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; text-align: center; top: 0px !important; white-space: nowrap;">2</td><td class="styleCenter" colspan="1" id="1_table2_cell_c0_r0" rowspan="1" style="border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; text-align: center; top: 0px !important; white-space: nowrap;">Dec 31</td><td class="dropDownList ddPolicy rightAnswer" colspan="1" id="1_table2_cell_c1_r0" rowspan="1" style="background-attachment: initial !important; background-clip: initial !important; background-image: initial !important; background-origin: initial !important; background-position: initial !important; background-repeat: initial !important; background-size: initial !important; border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; top: 0px !important; white-space: nowrap;">Selling expenses<span aria-hidden="true" class="icon-Right small_rd_backg" role="presentation" style="border: 0px; font-family: "accountingtool important"; line-height: 1; margin: 0px; padding: 0px; position: absolute; right: 5px; speak: none; top: 11px; transform: translatey(-50%);"></span><span class="text-hide" style="border: 0px; margin: 0px; padding: 0px; position: absolute; text-indent: -99999px;">selected answer correct</span></td><td class="toggled groupResponse styleRight isN styleNumber rightAnswer" colspan="1" id="1_table2_cell_c2_r0" rowspan="1" style="background-attachment: initial !important; background-clip: initial !important; background-image: initial !important; background-origin: initial !important; background-position: initial !important; background-repeat: initial !important; background-size: initial !important; border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; text-align: right; top: 0px !important; white-space: nowrap;" togglehtmlindex="318">3,900<span aria-hidden="true" class="icon-Right small_rd_backg" role="presentation" style="border: 0px; font-family: "accountingtool important"; line-height: 1; margin: 0px; padding: 0px; position: absolute; right: 5px; speak: none; top: 11px; transform: translatey(-50%);"></span><span class="text-hide" style="border: 0px; margin: 0px; padding: 0px; position: absolute; text-align: left; text-indent: -99999px;">selected answer correct</span></td><td class="toggled groupResponse styleRight isN styleNumber" colspan="1" id="1_table2_cell_c3_r0" rowspan="1" style="border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; text-align: right; top: 0px !important; white-space: nowrap;" togglehtmlindex="318"><span class="text-hide" style="border: 0px; margin: 0px; padding: 0px; position: absolute; text-align: left; text-indent: -99999px;">not attempted</span></td></tr>
<tr h="23" style="border: 0px; cursor: pointer; height: 23px; margin: 0px; padding: 0px;" table="2"><td class="serialno-text" style="border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; text-align: center; text-indent: 100px; top: 0px !important; white-space: nowrap;"></td><td id="1_table2_cell_c0_r1" style="border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; top: 0px !important; white-space: nowrap;"></td><td class="dropDownList ddPolicy GJIndent rightAnswer" colspan="1" id="1_table2_cell_c1_r1" rowspan="1" style="background-attachment: initial !important; background-clip: initial !important; background-image: initial !important; background-origin: initial !important; background-position: initial !important; background-repeat: initial !important; background-size: initial !important; border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; text-indent: 15px; top: 0px !important; white-space: nowrap;">Prepaid selling expenses<span aria-hidden="true" class="icon-Right small_rd_backg" role="presentation" style="border: 0px; font-family: "accountingtool important"; line-height: 1; margin: 0px; padding: 0px; position: absolute; right: 5px; speak: none; top: 11px; transform: translatey(-50%);"></span><span class="text-hide" style="border: 0px; margin: 0px; padding: 0px; position: absolute; text-indent: -99999px;">selected answer correct</span></td><td class="toggled groupResponse styleRight isN styleNumber" colspan="1" id="1_table2_cell_c2_r1" rowspan="1" style="border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; text-align: right; top: 0px !important; white-space: nowrap;" togglehtmlindex="319"><span class="text-hide" style="border: 0px; margin: 0px; padding: 0px; position: absolute; text-align: left; text-indent: -99999px;">not attempted</span></td><td class="toggled groupResponse styleRight isN styleNumber rightAnswer" colspan="1" id="1_table2_cell_c3_r1" rowspan="1" style="background-attachment: initial !important; background-clip: initial !important; background-image: initial !important; background-origin: initial !important; background-position: initial !important; background-repeat: initial !important; background-size: initial !important; border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; text-align: right; top: 0px !important; white-space: nowrap;" togglehtmlindex="319">3,900<span aria-hidden="true" class="icon-Right small_rd_backg" role="presentation" style="border: 0px; font-family: "accountingtool important"; line-height: 1; margin: 0px; padding: 0px; position: absolute; right: 5px; speak: none; top: 11px; transform: translatey(-50%);"></span><span class="text-hide" style="border: 0px; margin: 0px; padding: 0px; position: absolute; text-align: left; text-indent: -99999px;">selected answer correct</span></td></tr>
<tr class="second-row" h="23" style="border: 0px; height: 23px; margin: 0px; padding: 0px;"><td style="border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; top: 0px !important; white-space: nowrap;"></td><td style="border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; top: 0px !important; white-space: nowrap;"></td><td style="border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; top: 0px !important; white-space: nowrap;"></td><td style="border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; top: 0px !important; white-space: nowrap;"></td><td style="border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; top: 0px !important; white-space: nowrap;"></td></tr>
<tr h="23" style="border: 0px; cursor: pointer; height: 23px; margin: 0px; padding: 0px;" table="3"><td class="serialno-text" style="border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; text-align: center; top: 0px !important; white-space: nowrap;">3</td><td class="styleCenter" colspan="1" id="1_table3_cell_c0_r0" rowspan="1" style="border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; text-align: center; top: 0px !important; white-space: nowrap;">Dec 31</td><td class="dropDownList ddPolicy rightAnswer" colspan="1" id="1_table3_cell_c1_r0" rowspan="1" style="background-attachment: initial !important; background-clip: initial !important; background-image: initial !important; background-origin: initial !important; background-position: initial !important; background-repeat: initial !important; background-size: initial !important; border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; top: 0px !important; white-space: nowrap;">Cost of goods sold<span aria-hidden="true" class="icon-Right small_rd_backg" role="presentation" style="border: 0px; font-family: "accountingtool important"; line-height: 1; margin: 0px; padding: 0px; position: absolute; right: 5px; speak: none; top: 11px; transform: translatey(-50%);"></span><span class="text-hide" style="border: 0px; margin: 0px; padding: 0px; position: absolute; text-indent: -99999px;">selected answer correct</span></td><td class="toggled groupResponse styleRight isN styleNumber rightAnswer" colspan="1" id="1_table3_cell_c2_r0" rowspan="1" style="background-attachment: initial !important; background-clip: initial !important; background-image: initial !important; background-origin: initial !important; background-position: initial !important; background-repeat: initial !important; background-size: initial !important; border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; text-align: right; top: 0px !important; white-space: nowrap;" togglehtmlindex="324">3,100<span aria-hidden="true" class="icon-Right small_rd_backg" role="presentation" style="border: 0px; font-family: "accountingtool important"; line-height: 1; margin: 0px; padding: 0px; position: absolute; right: 5px; speak: none; top: 11px; transform: translatey(-50%);"></span><span class="text-hide" style="border: 0px; margin: 0px; padding: 0px; position: absolute; text-align: left; text-indent: -99999px;">selected answer correct</span></td><td class="toggled groupResponse styleRight isN styleNumber" colspan="1" id="1_table3_cell_c3_r0" rowspan="1" style="border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; text-align: right; top: 0px !important; white-space: nowrap;" togglehtmlindex="324"><span class="text-hide" style="border: 0px; margin: 0px; padding: 0px; position: absolute; text-align: left; text-indent: -99999px;">not attempted</span></td></tr>
<tr h="23" style="border: 0px; cursor: pointer; height: 23px; margin: 0px; padding: 0px;" table="3"><td class="serialno-text" style="border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; text-align: center; text-indent: 100px; top: 0px !important; white-space: nowrap;"></td><td id="1_table3_cell_c0_r1" style="border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; top: 0px !important; white-space: nowrap;"></td><td class="dropDownList ddPolicy GJIndent rightAnswer" colspan="1" id="1_table3_cell_c1_r1" rowspan="1" style="background-attachment: initial !important; background-clip: initial !important; background-image: initial !important; background-origin: initial !important; background-position: initial !important; background-repeat: initial !important; background-size: initial !important; border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; text-indent: 15px; top: 0px !important; white-space: nowrap;">Merchandise inventory<span aria-hidden="true" class="icon-Right small_rd_backg" role="presentation" style="border: 0px; font-family: "accountingtool important"; line-height: 1; margin: 0px; padding: 0px; position: absolute; right: 5px; speak: none; top: 11px; transform: translatey(-50%);"></span><span class="text-hide" style="border: 0px; margin: 0px; padding: 0px; position: absolute; text-indent: -99999px;">selected answer correct</span></td><td class="toggled groupResponse styleRight isN styleNumber" colspan="1" id="1_table3_cell_c2_r1" rowspan="1" style="border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; text-align: right; top: 0px !important; white-space: nowrap;" togglehtmlindex="325"><span class="text-hide" style="border: 0px; margin: 0px; padding: 0px; position: absolute; text-align: left; text-indent: -99999px;">not attempted</span></td><td class="toggled groupResponse styleRight isN styleNumber rightAnswer" colspan="1" id="1_table3_cell_c3_r1" rowspan="1" style="background-attachment: initial !important; background-clip: initial !important; background-image: initial !important; background-origin: initial !important; background-position: initial !important; background-repeat: initial !important; background-size: initial !important; border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; text-align: right; top: 0px !important; white-space: nowrap;" togglehtmlindex="325">3,100<span aria-hidden="true" class="icon-Right small_rd_backg" role="presentation" style="border: 0px; font-family: "accountingtool important"; line-height: 1; margin: 0px; padding: 0px; position: absolute; right: 5px; speak: none; top: 11px; transform: translatey(-50%);"></span><span class="text-hide" style="border: 0px; margin: 0px; padding: 0px; position: absolute; text-align: left; text-indent: -99999px;">selected answer correct</span></td></tr>
</tbody></table>
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</tbody></table>
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Orangehttp://www.blogger.com/profile/00451860658742728627noreply@blogger.com6tag:blogger.com,1999:blog-8078700684572586728.post-33360107464747919122019-07-03T12:00:00.000-07:002019-07-03T12:00:06.034-07:00Connect - another Financial Accounting, Chapter 3<div style="background-color: white; border: 0px; color: #252525; font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; padding: 0px;">
<span style="border: 0px; font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: 700; line-height: inherit; margin: 0px; padding: 0px;"><span style="background-color: #f3f3f3; color: #100000; font-family: "arial"; font-size: 30px; font-weight: 400;">1.</span></span></div>
<div style="background-color: white; border: 0px; color: #252525; font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; padding: 0px;">
<ol style="border: 0px; font-family: proxima-nova-soft, sans-serif; font-weight: bold; list-style-type: lower-alpha; padding-left: 20px;">
<li style="border: 0px; font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px;"><span style="border: 0px; font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: normal; line-height: inherit; margin: 0px; padding: 0px;">Wages of $12,000 are earned by workers but not paid as of December 31, 2017.</span></li>
<li style="border: 0px; font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px;"><span style="border: 0px; font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: normal; line-height: inherit; margin: 0px; padding: 0px;">Depreciation on the company's equipment for 2017 is $11,680.</span></li>
<li style="border: 0px; font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px;"><span style="border: 0px; font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: normal; line-height: inherit; margin: 0px; padding: 0px;">The Office Supplies account had a $350 debit balance on December 31, 2016. During 2017, $4,676 of office supplies are purchased. A physical count of supplies at December 31, 2017, shows $518 of supplies available.</span></li>
<li style="border: 0px; font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px;"><span style="border: 0px; font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: normal; line-height: inherit; margin: 0px; padding: 0px;">The Prepaid Insurance account had a $5,000 balance on December 31, 2016. An analysis of insurance policies shows that $2,200 of unexpired insurance benefits remain at December 31, 2017.</span></li>
<li style="border: 0px; font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px;"><span style="border: 0px; font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: normal; line-height: inherit; margin: 0px; padding: 0px;">The company has earned (but not recorded) $850 of interest from investments in CDs for the year ended December 31, 2017. The interest revenue will be received on January 10, 2018.</span></li>
<li style="border: 0px; font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px;"><span style="border: 0px; font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: normal; line-height: inherit; margin: 0px; padding: 0px;">The company has a bank loan and has incurred (but not recorded) interest expense of $4,500 for the year ended December 31, 2017. The company must pay the interest on January 2, 2018.</span></li>
</ol>
<div style="border: 0px; font-family: proxima-nova-soft, sans-serif; font-stretch: inherit; font-variant-east-asian: inherit; font-variant-numeric: inherit; line-height: inherit; padding: 0px;">
For each of the above separate cases, prepare adjusting entries required of financial statements for the year ended (date of) December 31, 2017. </div>
<table class="review" id="holisticTable" style="border-bottom-color: initial; border-bottom-style: initial; border-image: initial; border-left-color: rgb(119, 119, 119); border-left-style: solid; border-right-color: initial; border-right-style: initial; border-spacing: 0px; border-top-color: rgb(119, 119, 119) !important; border-top-style: solid !important; border-width: 1px 0px 0px 1px; color: black; font-family: Verdana; font-size: 13px; font-stretch: inherit; font-variant-east-asian: inherit; font-variant-numeric: inherit; height: 418px; line-height: inherit; margin: -1px 0px 0px; padding: 0px; table-layout: fixed; width: 776px;" summary="Below is listing of entries that have been entered for this requirements." tabindex="0"><colgroup><col class="acol" style="width: 40px;" width="40"></col><col style="width: 85px;" width="85"></col><col style="width: 305px;" width="305"></col><col style="width: 75px;" width="75"></col><col style="width: 75px;" width="75"></col></colgroup><tbody style="border: 0px; margin: 0px; padding: 0px;">
<tr h="26px" style="border: 0px; height: 26px; margin: 0px; padding: 0px;"><th class="styleCenter styleBold serial-no" style="background-color: #79ade5; border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; margin: 0px; overflow: hidden; padding: 0px 3px; text-align: center; width: 84px;">No</th><th class="styleCenter styleBold" style="background-color: #79ade5; border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; margin: 0px; overflow: hidden; padding: 0px 3px; text-align: center; width: auto;">Transaction</th><th class="styleCenter styleBold" style="background-color: #79ade5; border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; margin: 0px; overflow: hidden; padding: 0px 3px; text-align: center; width: auto;">General Journal</th><th class="styleCenter styleBold" style="background-color: #79ade5; border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; margin: 0px; overflow: hidden; padding: 0px 3px; text-align: center; width: auto;">Debit</th><th class="styleCenter styleBold" style="background-color: #79ade5; border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; margin: 0px; overflow: hidden; padding: 0px 3px; text-align: center; width: auto;">Credit</th></tr>
<tr h="23" style="border: 0px; cursor: pointer; height: 23px; margin: 0px; padding: 0px;" table="1"><td class="serialno-text" style="border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; text-align: center; top: 0px !important; white-space: nowrap;">1</td><td class="styleCenter" colspan="1" id="1_table1_cell_c0_r0" rowspan="1" style="border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; text-align: center; top: 0px !important; white-space: nowrap;">a.</td><td class="dropDownList ddPolicy rightAnswer" colspan="1" id="1_table1_cell_c1_r0" rowspan="1" style="background-attachment: initial !important; background-clip: initial !important; background-image: initial !important; background-origin: initial !important; background-position: initial !important; background-repeat: initial !important; background-size: initial !important; border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; top: 0px !important; white-space: nowrap;">Wages expense<span aria-hidden="true" class="icon-Right small_rd_backg" role="presentation" style="-webkit-font-smoothing: antialiased; border: 0px; font-family: AccountingTool !important; font-variant-east-asian: normal; font-variant-numeric: normal; line-height: 1; margin: 0px; padding: 0px; position: absolute; right: 5px; speak: none; top: 11px; transform: translateY(-50%);"></span><span class="text-hide" style="border: 0px; margin: 0px; padding: 0px; position: absolute; text-indent: -99999px;">selected answer correct</span></td><td class="toggled groupResponse isN toggled groupResponse toggled groupResponse toggled groupResponse toggled groupResponse styleNumber toggled groupResponse rightAnswer" colspan="1" id="1_table1_cell_c2_r0" rowspan="1" style="background-attachment: initial !important; background-clip: initial !important; background-image: initial !important; background-origin: initial !important; background-position: initial !important; background-repeat: initial !important; background-size: initial !important; border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; text-align: right; top: 0px !important; white-space: nowrap;" togglehtmlindex="81">12,000<span aria-hidden="true" class="icon-Right small_rd_backg" role="presentation" style="-webkit-font-smoothing: antialiased; border: 0px; font-family: AccountingTool !important; font-variant-east-asian: normal; font-variant-numeric: normal; line-height: 1; margin: 0px; padding: 0px; position: absolute; right: 5px; speak: none; top: 11px; transform: translateY(-50%);"></span><span class="text-hide" style="border: 0px; margin: 0px; padding: 0px; position: absolute; text-align: left; text-indent: -99999px;">selected answer correct</span></td><td class="toggled groupResponse isN toggled groupResponse toggled groupResponse toggled groupResponse toggled groupResponse toggled groupResponse styleNumber" colspan="1" id="1_table1_cell_c3_r0" rowspan="1" style="border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; text-align: right; top: 0px !important; white-space: nowrap;" togglehtmlindex="81"><span class="text-hide" style="border: 0px; margin: 0px; padding: 0px; position: absolute; text-align: left; text-indent: -99999px;">not attempted</span></td></tr>
<tr h="23" style="border: 0px; cursor: pointer; height: 23px; margin: 0px; padding: 0px;" table="1"><td class="serialno-text" style="border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; text-align: center; text-indent: 100px; top: 0px !important; white-space: nowrap;"></td><td id="1_table1_cell_c0_r1" style="border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; top: 0px !important; white-space: nowrap;"></td><td class="dropDownList ddPolicy GJIndent rightAnswer" colspan="1" id="1_table1_cell_c1_r1" rowspan="1" style="background-attachment: initial !important; background-clip: initial !important; background-image: initial !important; background-origin: initial !important; background-position: initial !important; background-repeat: initial !important; background-size: initial !important; border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; text-indent: 15px; top: 0px !important; white-space: nowrap;">Wages payable<span aria-hidden="true" class="icon-Right small_rd_backg" role="presentation" style="-webkit-font-smoothing: antialiased; border: 0px; font-family: AccountingTool !important; font-variant-east-asian: normal; font-variant-numeric: normal; line-height: 1; margin: 0px; padding: 0px; position: absolute; right: 5px; speak: none; top: 11px; transform: translateY(-50%);"></span><span class="text-hide" style="border: 0px; margin: 0px; padding: 0px; position: absolute; text-indent: -99999px;">selected answer correct</span></td><td class="toggled groupResponse isN styleNumber" colspan="1" id="1_table1_cell_c2_r1" rowspan="1" style="border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; text-align: right; top: 0px !important; white-space: nowrap;" togglehtmlindex="13"><span class="text-hide" style="border: 0px; margin: 0px; padding: 0px; position: absolute; text-align: left; text-indent: -99999px;">not attempted</span></td><td class="toggled groupResponse isN styleNumber rightAnswer" colspan="1" id="1_table1_cell_c3_r1" rowspan="1" style="background-attachment: initial !important; background-clip: initial !important; background-image: initial !important; background-origin: initial !important; background-position: initial !important; background-repeat: initial !important; background-size: initial !important; border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; text-align: right; top: 0px !important; white-space: nowrap;" togglehtmlindex="13">12,000<span aria-hidden="true" class="icon-Right small_rd_backg" role="presentation" style="-webkit-font-smoothing: antialiased; border: 0px; font-family: AccountingTool !important; font-variant-east-asian: normal; font-variant-numeric: normal; line-height: 1; margin: 0px; padding: 0px; position: absolute; right: 5px; speak: none; top: 11px; transform: translateY(-50%);"></span><span class="text-hide" style="border: 0px; margin: 0px; padding: 0px; position: absolute; text-align: left; text-indent: -99999px;">selected answer correct</span></td></tr>
<tr class="second-row" h="23" style="border: 0px; height: 23px; margin: 0px; padding: 0px;"><td style="border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; top: 0px !important; white-space: nowrap;"></td><td style="border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; top: 0px !important; white-space: nowrap;"></td><td style="border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; top: 0px !important; white-space: nowrap;"></td><td style="border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; top: 0px !important; white-space: nowrap;"></td><td style="border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; top: 0px !important; white-space: nowrap;"></td></tr>
<tr h="23" style="border: 0px; cursor: pointer; height: 23px; margin: 0px; padding: 0px;" table="2"><td class="serialno-text" style="border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; text-align: center; top: 0px !important; white-space: nowrap;">2</td><td class="styleCenter" colspan="1" id="1_table2_cell_c0_r0" rowspan="1" style="border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; text-align: center; top: 0px !important; white-space: nowrap;">b.</td><td class="dropDownList ddPolicy rightAnswer" colspan="1" id="1_table2_cell_c1_r0" rowspan="1" style="background-attachment: initial !important; background-clip: initial !important; background-image: initial !important; background-origin: initial !important; background-position: initial !important; background-repeat: initial !important; background-size: initial !important; border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; top: 0px !important; white-space: nowrap;">Depreciation expense—Equipment<span aria-hidden="true" class="icon-Right small_rd_backg" role="presentation" style="-webkit-font-smoothing: antialiased; border: 0px; font-family: AccountingTool !important; font-variant-east-asian: normal; font-variant-numeric: normal; line-height: 1; margin: 0px; padding: 0px; position: absolute; right: 5px; speak: none; top: 11px; transform: translateY(-50%);"></span><span class="text-hide" style="border: 0px; margin: 0px; padding: 0px; position: absolute; text-indent: -99999px;">selected answer correct</span></td><td class="toggled groupResponse isN styleNumber rightAnswer" colspan="1" id="1_table2_cell_c2_r0" rowspan="1" style="background-attachment: initial !important; background-clip: initial !important; background-image: initial !important; background-origin: initial !important; background-position: initial !important; background-repeat: initial !important; background-size: initial !important; border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; text-align: right; top: 0px !important; white-space: nowrap;" togglehtmlindex="18">11,680<span aria-hidden="true" class="icon-Right small_rd_backg" role="presentation" style="-webkit-font-smoothing: antialiased; border: 0px; font-family: AccountingTool !important; font-variant-east-asian: normal; font-variant-numeric: normal; line-height: 1; margin: 0px; padding: 0px; position: absolute; right: 5px; speak: none; top: 11px; transform: translateY(-50%);"></span><span class="text-hide" style="border: 0px; margin: 0px; padding: 0px; position: absolute; text-align: left; text-indent: -99999px;">selected answer correct</span></td><td class="toggled groupResponse isN styleNumber" colspan="1" id="1_table2_cell_c3_r0" rowspan="1" style="border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; text-align: right; top: 0px !important; white-space: nowrap;" togglehtmlindex="18"><span class="text-hide" style="border: 0px; margin: 0px; padding: 0px; position: absolute; text-align: left; text-indent: -99999px;">not attempted</span></td></tr>
<tr h="23" style="border: 0px; cursor: pointer; height: 23px; margin: 0px; padding: 0px;" table="2"><td class="serialno-text" style="border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; text-align: center; text-indent: 100px; top: 0px !important; white-space: nowrap;"></td><td id="1_table2_cell_c0_r1" style="border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; top: 0px !important; white-space: nowrap;"></td><td class="dropDownList ddPolicydropDownList ddPolicy GJIndent rightAnswer" colspan="1" id="1_table2_cell_c1_r1" rowspan="1" style="background-attachment: initial !important; background-clip: initial !important; background-image: initial !important; background-origin: initial !important; background-position: initial !important; background-repeat: initial !important; background-size: initial !important; border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; text-indent: 15px; top: 0px !important; white-space: nowrap;">Accumulated depreciation—Equipment<span aria-hidden="true" class="icon-Right small_rd_backg" role="presentation" style="-webkit-font-smoothing: antialiased; border: 0px; font-family: AccountingTool !important; font-variant-east-asian: normal; font-variant-numeric: normal; line-height: 1; margin: 0px; padding: 0px; position: absolute; right: 5px; speak: none; top: 11px; transform: translateY(-50%);"></span><span class="text-hide" style="border: 0px; margin: 0px; padding: 0px; position: absolute; text-indent: -99999px;">selected answer correct</span></td><td class="toggled groupResponse isN styleNumber" colspan="1" id="1_table2_cell_c2_r1" rowspan="1" style="border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; text-align: right; top: 0px !important; white-space: nowrap;" togglehtmlindex="19"><span class="text-hide" style="border: 0px; margin: 0px; padding: 0px; position: absolute; text-align: left; text-indent: -99999px;">not attempted</span></td><td class="toggled groupResponse isN styleNumber rightAnswer" colspan="1" id="1_table2_cell_c3_r1" rowspan="1" style="background-attachment: initial !important; background-clip: initial !important; background-image: initial !important; background-origin: initial !important; background-position: initial !important; background-repeat: initial !important; background-size: initial !important; border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; text-align: right; top: 0px !important; white-space: nowrap;" togglehtmlindex="19">11,680<span aria-hidden="true" class="icon-Right small_rd_backg" role="presentation" style="-webkit-font-smoothing: antialiased; border: 0px; font-family: AccountingTool !important; font-variant-east-asian: normal; font-variant-numeric: normal; line-height: 1; margin: 0px; padding: 0px; position: absolute; right: 5px; speak: none; top: 11px; transform: translateY(-50%);"></span><span class="text-hide" style="border: 0px; margin: 0px; padding: 0px; position: absolute; text-align: left; text-indent: -99999px;">selected answer correct</span></td></tr>
<tr class="second-row" h="23" style="border: 0px; height: 23px; margin: 0px; padding: 0px;"><td style="border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; top: 0px !important; white-space: nowrap;"></td><td style="border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; top: 0px !important; white-space: nowrap;"></td><td style="border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; top: 0px !important; white-space: nowrap;"></td><td style="border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; top: 0px !important; white-space: nowrap;"></td><td style="border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; top: 0px !important; white-space: nowrap;"></td></tr>
<tr h="23" style="border: 0px; cursor: pointer; height: 23px; margin: 0px; padding: 0px;" table="3"><td class="serialno-text" style="border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; text-align: center; top: 0px !important; white-space: nowrap;">3</td><td class="styleCenter" colspan="1" id="1_table3_cell_c0_r0" rowspan="1" style="border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; text-align: center; top: 0px !important; white-space: nowrap;">c.</td><td class="dropDownList ddPolicy rightAnswer" colspan="1" id="1_table3_cell_c1_r0" rowspan="1" style="background-attachment: initial !important; background-clip: initial !important; background-image: initial !important; background-origin: initial !important; background-position: initial !important; background-repeat: initial !important; background-size: initial !important; border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; top: 0px !important; white-space: nowrap;">Supplies expense<span aria-hidden="true" class="icon-Right small_rd_backg" role="presentation" style="-webkit-font-smoothing: antialiased; border: 0px; font-family: AccountingTool !important; font-variant-east-asian: normal; font-variant-numeric: normal; line-height: 1; margin: 0px; padding: 0px; position: absolute; right: 5px; speak: none; top: 11px; transform: translateY(-50%);"></span><span class="text-hide" style="border: 0px; margin: 0px; padding: 0px; position: absolute; text-indent: -99999px;">selected answer correct</span></td><td class="toggled groupResponse toggled groupResponse isN toggled groupResponse styleNumber rightAnswer" colspan="1" id="1_table3_cell_c2_r0" rowspan="1" style="background-attachment: initial !important; background-clip: initial !important; background-image: initial !important; background-origin: initial !important; background-position: initial !important; background-repeat: initial !important; background-size: initial !important; border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; text-align: right; top: 0px !important; white-space: nowrap;" togglehtmlindex="75">4,508<span aria-hidden="true" class="icon-Right small_rd_backg" role="presentation" style="-webkit-font-smoothing: antialiased; border: 0px; font-family: AccountingTool !important; font-variant-east-asian: normal; font-variant-numeric: normal; line-height: 1; margin: 0px; padding: 0px; position: absolute; right: 5px; speak: none; top: 11px; transform: translateY(-50%);"></span><span class="text-hide" style="border: 0px; margin: 0px; padding: 0px; position: absolute; text-align: left; text-indent: -99999px;">selected answer correct</span></td><td class="toggled groupResponse toggled groupResponse isN toggled groupResponse styleNumber" colspan="1" id="1_table3_cell_c3_r0" rowspan="1" style="border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; text-align: right; top: 0px !important; white-space: nowrap;" togglehtmlindex="75"><span class="text-hide" style="border: 0px; margin: 0px; padding: 0px; position: absolute; text-align: left; text-indent: -99999px;">not attempted</span></td></tr>
<tr h="23" style="border: 0px; cursor: pointer; height: 23px; margin: 0px; padding: 0px;" table="3"><td class="serialno-text" style="border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; text-align: center; text-indent: 100px; top: 0px !important; white-space: nowrap;"></td><td id="1_table3_cell_c0_r1" style="border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; top: 0px !important; white-space: nowrap;"></td><td class="dropDownList ddPolicy GJIndent rightAnswer" colspan="1" id="1_table3_cell_c1_r1" rowspan="1" style="background-attachment: initial !important; background-clip: initial !important; background-image: initial !important; background-origin: initial !important; background-position: initial !important; background-repeat: initial !important; background-size: initial !important; border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; text-indent: 15px; top: 0px !important; white-space: nowrap;">Supplies<span aria-hidden="true" class="icon-Right small_rd_backg" role="presentation" style="-webkit-font-smoothing: antialiased; border: 0px; font-family: AccountingTool !important; font-variant-east-asian: normal; font-variant-numeric: normal; line-height: 1; margin: 0px; padding: 0px; position: absolute; right: 5px; speak: none; top: 11px; transform: translateY(-50%);"></span><span class="text-hide" style="border: 0px; margin: 0px; padding: 0px; position: absolute; text-indent: -99999px;">selected answer correct</span></td><td class="toggled groupResponse isN styleNumber" colspan="1" id="1_table3_cell_c2_r1" rowspan="1" style="border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; text-align: right; top: 0px !important; white-space: nowrap;" togglehtmlindex="25"><span class="text-hide" style="border: 0px; margin: 0px; padding: 0px; position: absolute; text-align: left; text-indent: -99999px;">not attempted</span></td><td class="toggled groupResponse isN styleNumber rightAnswer" colspan="1" id="1_table3_cell_c3_r1" rowspan="1" style="background-attachment: initial !important; background-clip: initial !important; background-image: initial !important; background-origin: initial !important; background-position: initial !important; background-repeat: initial !important; background-size: initial !important; border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; text-align: right; top: 0px !important; white-space: nowrap;" togglehtmlindex="25">4,508<span aria-hidden="true" class="icon-Right small_rd_backg" role="presentation" style="-webkit-font-smoothing: antialiased; border: 0px; font-family: AccountingTool !important; font-variant-east-asian: normal; font-variant-numeric: normal; line-height: 1; margin: 0px; padding: 0px; position: absolute; right: 5px; speak: none; top: 11px; transform: translateY(-50%);"></span><span class="text-hide" style="border: 0px; margin: 0px; padding: 0px; position: absolute; text-align: left; text-indent: -99999px;">selected answer correct</span></td></tr>
<tr class="second-row" h="23" style="border: 0px; height: 23px; margin: 0px; padding: 0px;"><td style="border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; top: 0px !important; white-space: nowrap;"></td><td style="border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; top: 0px !important; white-space: nowrap;"></td><td style="border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; top: 0px !important; white-space: nowrap;"></td><td style="border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; top: 0px !important; white-space: nowrap;"></td><td style="border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; top: 0px !important; white-space: nowrap;"></td></tr>
<tr h="23" style="border: 0px; cursor: pointer; height: 23px; margin: 0px; padding: 0px;" table="4"><td class="serialno-text" style="border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; text-align: center; top: 0px !important; white-space: nowrap;">4</td><td class="styleCenter" colspan="1" id="1_table4_cell_c0_r0" rowspan="1" style="border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; text-align: center; top: 0px !important; white-space: nowrap;">d.</td><td class="dropDownList ddPolicy rightAnswer" colspan="1" id="1_table4_cell_c1_r0" rowspan="1" style="background-attachment: initial !important; background-clip: initial !important; background-image: initial !important; background-origin: initial !important; background-position: initial !important; background-repeat: initial !important; background-size: initial !important; border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; top: 0px !important; white-space: nowrap;">Insurance expense<span aria-hidden="true" class="icon-Right small_rd_backg" role="presentation" style="-webkit-font-smoothing: antialiased; border: 0px; font-family: AccountingTool !important; font-variant-east-asian: normal; font-variant-numeric: normal; line-height: 1; margin: 0px; padding: 0px; position: absolute; right: 5px; speak: none; top: 11px; transform: translateY(-50%);"></span><span class="text-hide" style="border: 0px; margin: 0px; padding: 0px; position: absolute; text-indent: -99999px;">selected answer correct</span></td><td class="toggled groupResponse isN styleNumber rightAnswer" colspan="1" id="1_table4_cell_c2_r0" rowspan="1" style="background-attachment: initial !important; background-clip: initial !important; background-image: initial !important; background-origin: initial !important; background-position: initial !important; background-repeat: initial !important; background-size: initial !important; border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; text-align: right; top: 0px !important; white-space: nowrap;" togglehtmlindex="30">2,800<span aria-hidden="true" class="icon-Right small_rd_backg" role="presentation" style="-webkit-font-smoothing: antialiased; border: 0px; font-family: AccountingTool !important; font-variant-east-asian: normal; font-variant-numeric: normal; line-height: 1; margin: 0px; padding: 0px; position: absolute; right: 5px; speak: none; top: 11px; transform: translateY(-50%);"></span><span class="text-hide" style="border: 0px; margin: 0px; padding: 0px; position: absolute; text-align: left; text-indent: -99999px;">selected answer correct</span></td><td class="toggled groupResponse isN styleNumber" colspan="1" id="1_table4_cell_c3_r0" rowspan="1" style="border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; text-align: right; top: 0px !important; white-space: nowrap;" togglehtmlindex="30"><span class="text-hide" style="border: 0px; margin: 0px; padding: 0px; position: absolute; text-align: left; text-indent: -99999px;">not attempted</span></td></tr>
<tr h="23" style="border: 0px; cursor: pointer; height: 23px; margin: 0px; padding: 0px;" table="4"><td class="serialno-text" style="border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; text-align: center; text-indent: 100px; top: 0px !important; white-space: nowrap;"></td><td id="1_table4_cell_c0_r1" style="border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; top: 0px !important; white-space: nowrap;"></td><td class="dropDownList ddPolicy GJIndent rightAnswer" colspan="1" id="1_table4_cell_c1_r1" rowspan="1" style="background-attachment: initial !important; background-clip: initial !important; background-image: initial !important; background-origin: initial !important; background-position: initial !important; background-repeat: initial !important; background-size: initial !important; border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; text-indent: 15px; top: 0px !important; white-space: nowrap;">Prepaid insurance<span aria-hidden="true" class="icon-Right small_rd_backg" role="presentation" style="-webkit-font-smoothing: antialiased; border: 0px; font-family: AccountingTool !important; font-variant-east-asian: normal; font-variant-numeric: normal; line-height: 1; margin: 0px; padding: 0px; position: absolute; right: 5px; speak: none; top: 11px; transform: translateY(-50%);"></span><span class="text-hide" style="border: 0px; margin: 0px; padding: 0px; position: absolute; text-indent: -99999px;">selected answer correct</span></td><td class="toggled groupResponse isN styleNumber" colspan="1" id="1_table4_cell_c2_r1" rowspan="1" style="border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; text-align: right; top: 0px !important; white-space: nowrap;" togglehtmlindex="31"><span class="text-hide" style="border: 0px; margin: 0px; padding: 0px; position: absolute; text-align: left; text-indent: -99999px;">not attempted</span></td><td class="toggled groupResponse isN styleNumber rightAnswer" colspan="1" id="1_table4_cell_c3_r1" rowspan="1" style="background-attachment: initial !important; background-clip: initial !important; background-image: initial !important; background-origin: initial !important; background-position: initial !important; background-repeat: initial !important; background-size: initial !important; border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; text-align: right; top: 0px !important; white-space: nowrap;" togglehtmlindex="31">2,800<span aria-hidden="true" class="icon-Right small_rd_backg" role="presentation" style="-webkit-font-smoothing: antialiased; border: 0px; font-family: AccountingTool !important; font-variant-east-asian: normal; font-variant-numeric: normal; line-height: 1; margin: 0px; padding: 0px; position: absolute; right: 5px; speak: none; top: 11px; transform: translateY(-50%);"></span><span class="text-hide" style="border: 0px; margin: 0px; padding: 0px; position: absolute; text-align: left; text-indent: -99999px;">selected answer correct</span></td></tr>
<tr class="second-row" h="23" style="border: 0px; height: 23px; margin: 0px; padding: 0px;"><td style="border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; top: 0px !important; white-space: nowrap;"></td><td style="border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; top: 0px !important; white-space: nowrap;"></td><td style="border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; top: 0px !important; white-space: nowrap;"></td><td style="border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; top: 0px !important; white-space: nowrap;"></td><td style="border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; top: 0px !important; white-space: nowrap;"></td></tr>
<tr h="23" style="border: 0px; cursor: pointer; height: 23px; margin: 0px; padding: 0px;" table="5"><td class="serialno-text" style="border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; text-align: center; top: 0px !important; white-space: nowrap;">5</td><td class="styleCenter" colspan="1" id="1_table5_cell_c0_r0" rowspan="1" style="border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; text-align: center; top: 0px !important; white-space: nowrap;">e.</td><td class="dropDownList ddPolicy rightAnswer" colspan="1" id="1_table5_cell_c1_r0" rowspan="1" style="background-attachment: initial !important; background-clip: initial !important; background-image: initial !important; background-origin: initial !important; background-position: initial !important; background-repeat: initial !important; background-size: initial !important; border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; top: 0px !important; white-space: nowrap;">Interest receivable<span aria-hidden="true" class="icon-Right small_rd_backg" role="presentation" style="-webkit-font-smoothing: antialiased; border: 0px; font-family: AccountingTool !important; font-variant-east-asian: normal; font-variant-numeric: normal; line-height: 1; margin: 0px; padding: 0px; position: absolute; right: 5px; speak: none; top: 11px; transform: translateY(-50%);"></span><span class="text-hide" style="border: 0px; margin: 0px; padding: 0px; position: absolute; text-indent: -99999px;">selected answer correct</span></td><td class="toggled groupResponse toggled groupResponse isN styleNumber rightAnswer" colspan="1" id="1_table5_cell_c2_r0" rowspan="1" style="background-attachment: initial !important; background-clip: initial !important; background-image: initial !important; background-origin: initial !important; background-position: initial !important; background-repeat: initial !important; background-size: initial !important; border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; text-align: right; top: 0px !important; white-space: nowrap;" togglehtmlindex="84">850<span aria-hidden="true" class="icon-Right small_rd_backg" role="presentation" style="-webkit-font-smoothing: antialiased; border: 0px; font-family: AccountingTool !important; font-variant-east-asian: normal; font-variant-numeric: normal; line-height: 1; margin: 0px; padding: 0px; position: absolute; right: 5px; speak: none; top: 11px; transform: translateY(-50%);"></span><span class="text-hide" style="border: 0px; margin: 0px; padding: 0px; position: absolute; text-align: left; text-indent: -99999px;">selected answer correct</span></td><td class="toggled groupResponse toggled groupResponse isN styleNumber" colspan="1" id="1_table5_cell_c3_r0" rowspan="1" style="border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; text-align: right; top: 0px !important; white-space: nowrap;" togglehtmlindex="84"><span class="text-hide" style="border: 0px; margin: 0px; padding: 0px; position: absolute; text-align: left; text-indent: -99999px;">not attempted</span></td></tr>
<tr h="23" style="border: 0px; cursor: pointer; height: 23px; margin: 0px; padding: 0px;" table="5"><td class="serialno-text" style="border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; text-align: center; text-indent: 100px; top: 0px !important; white-space: nowrap;"></td><td id="1_table5_cell_c0_r1" style="border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; top: 0px !important; white-space: nowrap;"></td><td class="dropDownList ddPolicy GJIndent rightAnswer" colspan="1" id="1_table5_cell_c1_r1" rowspan="1" style="background-attachment: initial !important; background-clip: initial !important; background-image: initial !important; background-origin: initial !important; background-position: initial !important; background-repeat: initial !important; background-size: initial !important; border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; text-indent: 15px; top: 0px !important; white-space: nowrap;">Interest revenue<span aria-hidden="true" class="icon-Right small_rd_backg" role="presentation" style="-webkit-font-smoothing: antialiased; border: 0px; font-family: AccountingTool !important; font-variant-east-asian: normal; font-variant-numeric: normal; line-height: 1; margin: 0px; padding: 0px; position: absolute; right: 5px; speak: none; top: 11px; transform: translateY(-50%);"></span><span class="text-hide" style="border: 0px; margin: 0px; padding: 0px; position: absolute; text-indent: -99999px;">selected answer correct</span></td><td class="toggled groupResponse isN styleNumber" colspan="1" id="1_table5_cell_c2_r1" rowspan="1" style="border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; text-align: right; top: 0px !important; white-space: nowrap;" togglehtmlindex="37"><span class="text-hide" style="border: 0px; margin: 0px; padding: 0px; position: absolute; text-align: left; text-indent: -99999px;">not attempted</span></td><td class="toggled groupResponse isN styleNumber rightAnswer" colspan="1" id="1_table5_cell_c3_r1" rowspan="1" style="background-attachment: initial !important; background-clip: initial !important; background-image: initial !important; background-origin: initial !important; background-position: initial !important; background-repeat: initial !important; background-size: initial !important; border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; text-align: right; top: 0px !important; white-space: nowrap;" togglehtmlindex="37">850<span aria-hidden="true" class="icon-Right small_rd_backg" role="presentation" style="-webkit-font-smoothing: antialiased; border: 0px; font-family: AccountingTool !important; font-variant-east-asian: normal; font-variant-numeric: normal; line-height: 1; margin: 0px; padding: 0px; position: absolute; right: 5px; speak: none; top: 11px; transform: translateY(-50%);"></span><span class="text-hide" style="border: 0px; margin: 0px; padding: 0px; position: absolute; text-align: left; text-indent: -99999px;">selected answer correct</span></td></tr>
<tr class="second-row" h="23" style="border: 0px; height: 23px; margin: 0px; padding: 0px;"><td style="border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; top: 0px !important; white-space: nowrap;"></td><td style="border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; top: 0px !important; white-space: nowrap;"></td><td style="border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; top: 0px !important; white-space: nowrap;"></td><td style="border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; top: 0px !important; white-space: nowrap;"></td><td style="border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; top: 0px !important; white-space: nowrap;"></td></tr>
<tr h="23" style="border: 0px; cursor: pointer; height: 23px; margin: 0px; padding: 0px;" table="6"><td class="serialno-text" style="border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; text-align: center; top: 0px !important; white-space: nowrap;">6</td><td class="styleCenter" colspan="1" id="1_table6_cell_c0_r0" rowspan="1" style="border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; text-align: center; top: 0px !important; white-space: nowrap;">f.</td><td class="dropDownList ddPolicy rightAnswer" colspan="1" id="1_table6_cell_c1_r0" rowspan="1" style="background-attachment: initial !important; background-clip: initial !important; background-image: initial !important; background-origin: initial !important; background-position: initial !important; background-repeat: initial !important; background-size: initial !important; border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; top: 0px !important; white-space: nowrap;">Interest expense<span aria-hidden="true" class="icon-Right small_rd_backg" role="presentation" style="-webkit-font-smoothing: antialiased; border: 0px; font-family: AccountingTool !important; font-variant-east-asian: normal; font-variant-numeric: normal; line-height: 1; margin: 0px; padding: 0px; position: absolute; right: 5px; speak: none; top: 11px; transform: translateY(-50%);"></span><span class="text-hide" style="border: 0px; margin: 0px; padding: 0px; position: absolute; text-indent: -99999px;">selected answer correct</span></td><td class="toggled groupResponse isN styleNumber toggled groupResponse rightAnswer" colspan="1" id="1_table6_cell_c2_r0" rowspan="1" style="background-attachment: initial !important; background-clip: initial !important; background-image: initial !important; background-origin: initial !important; background-position: initial !important; background-repeat: initial !important; background-size: initial !important; border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; text-align: right; top: 0px !important; white-space: nowrap;" togglehtmlindex="87">4,500<span aria-hidden="true" class="icon-Right small_rd_backg" role="presentation" style="-webkit-font-smoothing: antialiased; border: 0px; font-family: AccountingTool !important; font-variant-east-asian: normal; font-variant-numeric: normal; line-height: 1; margin: 0px; padding: 0px; position: absolute; right: 5px; speak: none; top: 11px; transform: translateY(-50%);"></span><span class="text-hide" style="border: 0px; margin: 0px; padding: 0px; position: absolute; text-align: left; text-indent: -99999px;">selected answer correct</span></td><td class="toggled groupResponse isN toggled groupResponse styleNumber" colspan="1" id="1_table6_cell_c3_r0" rowspan="1" style="border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; text-align: right; top: 0px !important; white-space: nowrap;" togglehtmlindex="87"><span class="text-hide" style="border: 0px; margin: 0px; padding: 0px; position: absolute; text-align: left; text-indent: -99999px;">not attempted</span></td></tr>
<tr h="23" style="border: 0px; cursor: pointer; height: 23px; margin: 0px; padding: 0px;" table="6"><td class="serialno-text" style="border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; text-align: center; text-indent: 100px; top: 0px !important; white-space: nowrap;"></td><td id="1_table6_cell_c0_r1" style="border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; top: 0px !important; white-space: nowrap;"></td><td class="dropDownList ddPolicy GJIndent rightAnswer" colspan="1" id="1_table6_cell_c1_r1" rowspan="1" style="background-attachment: initial !important; background-clip: initial !important; background-image: initial !important; background-origin: initial !important; background-position: initial !important; background-repeat: initial !important; background-size: initial !important; border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; text-indent: 15px; top: 0px !important; white-space: nowrap;">Interest payable<span aria-hidden="true" class="icon-Right small_rd_backg" role="presentation" style="-webkit-font-smoothing: antialiased; border: 0px; font-family: AccountingTool !important; font-variant-east-asian: normal; font-variant-numeric: normal; line-height: 1; margin: 0px; padding: 0px; position: absolute; right: 5px; speak: none; top: 11px; transform: translateY(-50%);"></span><span class="text-hide" style="border: 0px; margin: 0px; padding: 0px; position: absolute; text-indent: -99999px;">selected answer correct</span></td><td class="toggled groupResponse isN styleNumber" colspan="1" id="1_table6_cell_c2_r1" rowspan="1" style="border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; text-align: right; top: 0px !important; white-space: nowrap;" togglehtmlindex="43"><span class="text-hide" style="border: 0px; margin: 0px; padding: 0px; position: absolute; text-align: left; text-indent: -99999px;">not attempted</span></td><td class="toggled groupResponse isN styleNumber rightAnswer" colspan="1" id="1_table6_cell_c3_r1" rowspan="1" style="background-attachment: initial !important; background-clip: initial !important; background-image: initial !important; background-origin: initial !important; background-position: initial !important; background-repeat: initial !important; background-size: initial !important; border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; text-align: right; top: 0px !important; white-space: nowrap;" togglehtmlindex="43">4,500<span aria-hidden="true" class="icon-Right small_rd_backg" role="presentation" style="-webkit-font-smoothing: antialiased; border: 0px; font-family: AccountingTool !important; font-variant-east-asian: normal; font-variant-numeric: normal; line-height: 1; margin: 0px; padding: 0px; position: absolute; right: 5px; speak: none; top: 11px; transform: translateY(-50%);"></span><span class="text-hide" style="border: 0px; margin: 0px; padding: 0px; position: absolute; text-align: left; text-indent: -99999px;">selected answer correct</span></td></tr>
</tbody></table>
<br />
c=<span style="font-family: proxima-nova-soft, sans-serif; font-size: 14px; font-style: inherit; font-variant-caps: inherit; font-variant-ligatures: inherit; font-weight: inherit;">350+4676-518</span><br />
<span style="font-family: proxima-nova-soft, sans-serif; font-size: 14px; font-style: inherit; font-variant-caps: inherit; font-variant-ligatures: inherit; font-weight: inherit;">d=</span><span style="font-family: proxima-nova-soft, sans-serif; font-size: 14px; font-style: inherit; font-variant-caps: inherit; font-variant-ligatures: inherit; font-weight: inherit;">5000-2200</span><br />
<span style="font-family: proxima-nova-soft, sans-serif; font-size: 14px; font-style: inherit; font-variant-caps: inherit; font-variant-ligatures: inherit; font-weight: inherit;"><br /></span></div>
<div class="ember-view worksheet--external__wrapper" id="ember638" style="background-color: white; border: 0px; color: #252525; font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px; position: relative;">
<table border="0" cellpadding="0" cellspacing="0" class="tableControl" id="tableControl_0_0" style="border-spacing: 0px; border: none !important; color: black; font-family: Verdana; font-size: 13px; font-stretch: inherit; font-variant-east-asian: inherit; font-variant-numeric: inherit; line-height: inherit; margin: 0px; padding: 0px;"><tbody style="border: 0px; margin: 0px; padding: 0px;">
<tr style="border: 0px; margin: 0px; padding: 0px;"><td class="barLeft" style="border: 0px; margin: 0px; padding: 0px; vertical-align: top;"></td><td class="sheetPane" style="border: 0px; margin: 0px; padding: 0px; vertical-align: top; width: 494px;"><div class="jSheetEditPane" id="jSheetEditPane_0_0" style="background-image: none !important; border: 0px; margin: 0px; padding: 0px !important; position: relative !important; width: 494px;">
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<span style="background-color: #f3f3f3; color: #100000; font-family: "arial"; font-size: 30px;">2.</span></div>
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<div style="border: 0px; color: #252525; font-family: proxima-nova-soft, sans-serif; font-size: medium; font-stretch: inherit; font-variant-east-asian: inherit; font-variant-numeric: inherit; line-height: inherit; padding: 0px;">
Following are two income statements for Alexis Co. for the year ended December 31. The left number column is prepared before any adjusting entries are recorded, and the right column includes the effects of adjusting entries. The company records cash receipts and payments related to unearned and prepaid items in balance sheet accounts. The middle column shows a blank space for each income statement effect of the eight adjusting entries a through g (the balance sheet part of the entries is not shown here).</div>
<table cellpadding="0" cellspacing="0" style="color: #252525; font-family: monospace; font-size: inherit; font-stretch: inherit; font-variant-east-asian: inherit; font-variant-numeric: inherit; line-height: inherit; margin: 0px; padding: 0px; width: 581pxpx;"><tbody style="font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px;">
<tr style="background: rgb(215, 220, 230); font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px;"><td colspan="11" style="font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px; text-align: center; vertical-align: middle;">ALEXIS CO.<br />Income Statements<br />For Year Ended December 31</td></tr>
<tr style="background: rgb(215, 220, 230); font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px;"><td style="font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px; vertical-align: middle;"> </td><td colspan="3" style="font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px; text-align: center; vertical-align: middle;">Unadjusted</td><td style="font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px; vertical-align: middle;"> </td><td colspan="3" style="font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px; text-align: center; vertical-align: middle;">Adjustments</td><td style="font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px; vertical-align: middle;"> </td><td colspan="2" style="font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px; text-align: center; vertical-align: middle;">Adjusted</td></tr>
<tr style="font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px;"><td style="font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px 0px 0px 15px; vertical-align: middle; width: 400px;">Revenues</td><td style="font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px; vertical-align: middle; width: 10px;"> </td><td style="font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px; vertical-align: middle; width: 22px;"> </td><td style="font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px; vertical-align: middle; width: 10px;"> </td><td style="font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px; vertical-align: middle; width: 15px;"> </td><td style="font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px; vertical-align: middle; width: 10px;"> </td><td style="font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px; text-align: center; vertical-align: middle; width: 25px;"> </td><td style="font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px; vertical-align: middle; width: 10px;"> </td><td style="font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px; vertical-align: middle; width: 15px;"> </td><td style="font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px; vertical-align: middle; width: 12px;"> </td><td style="font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px; vertical-align: middle; width: 52px;"> </td></tr>
<tr style="background: rgb(247, 247, 247); font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px;"><td style="font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px 0px 0px 30px; vertical-align: middle;">Fees earned</td><td style="font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px; text-align: right; vertical-align: middle;">$</td><td style="font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px; text-align: right; vertical-align: middle;">24,000</td><td style="font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px; vertical-align: middle;"> </td><td style="font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px; text-align: right; vertical-align: middle;"> </td><td style="font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px; text-align: right; vertical-align: middle;"> </td><td style="font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px; text-align: center; vertical-align: middle;">a.</td><td style="font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px; vertical-align: middle;"> </td><td style="font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px; text-align: right; vertical-align: middle;"> </td><td style="font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px; text-align: right; vertical-align: middle;">$</td><td style="font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px 10px 0px 0px; text-align: right; vertical-align: middle;">30,000</td></tr>
<tr style="font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px;"><td style="font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px 0px 0px 30px; vertical-align: middle;">Commissions earned</td><td style="border-bottom: 1px solid black; font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px; text-align: right; vertical-align: middle;"> </td><td style="border-bottom: 1px solid black; font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px; text-align: right; vertical-align: middle;">42,500</td><td style="border-bottom: 1px solid black; font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px; vertical-align: middle;"> </td><td style="font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px; text-align: right; vertical-align: middle;"> </td><td style="font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px; text-align: right; vertical-align: middle;"> </td><td style="font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px; text-align: center; vertical-align: middle;"> </td><td style="font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px; vertical-align: middle;"> </td><td style="font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px; text-align: right; vertical-align: middle;"> </td><td style="border-bottom: 1px solid black; font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px; text-align: right; vertical-align: middle;"> </td><td style="border-bottom: 1px solid black; font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px 10px 0px 0px; text-align: right; vertical-align: middle;">42,500</td></tr>
<tr style="background: rgb(247, 247, 247); font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px;"><td style="font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px 0px 0px 30px; vertical-align: middle;">Total revenues</td><td style="font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px; text-align: right; vertical-align: middle;">$</td><td style="font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px; text-align: right; vertical-align: middle;">66,500</td><td style="font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px; text-align: right; vertical-align: middle;"> </td><td style="font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px; text-align: right; vertical-align: middle;"> </td><td style="font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px; text-align: right; vertical-align: middle;"> </td><td style="font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px; text-align: center; vertical-align: middle;"> </td><td style="font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px; text-align: right; vertical-align: middle;"> </td><td style="font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px; text-align: right; vertical-align: middle;"> </td><td style="font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px; text-align: right; vertical-align: middle;"> </td><td style="font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px 10px 0px 0px; text-align: right; vertical-align: middle;">72,500</td></tr>
<tr style="font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px;"><td style="font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px 0px 0px 15px; vertical-align: middle;">Expenses</td><td style="font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px; text-align: right; vertical-align: middle;"> </td><td style="font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px; text-align: right; vertical-align: middle;"> </td><td style="font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px; text-align: right; vertical-align: middle;"> </td><td style="font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px; text-align: right; vertical-align: middle;"> </td><td style="font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px; text-align: right; vertical-align: middle;"> </td><td style="font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px; text-align: center; vertical-align: middle;"> </td><td style="font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px; text-align: right; vertical-align: middle;"> </td><td style="font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px; text-align: right; vertical-align: middle;"> </td><td style="font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px; text-align: right; vertical-align: middle;"> </td><td style="font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px; text-align: right; vertical-align: middle;"> </td></tr>
<tr style="background: rgb(247, 247, 247); font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px;"><td style="font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px 0px 0px 30px; vertical-align: middle;">Depreciation expense—Computers</td><td style="font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px; text-align: right; vertical-align: middle;"> </td><td style="font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px; text-align: right; vertical-align: middle;">0</td><td style="font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px; text-align: right; vertical-align: middle;"> </td><td style="font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px; text-align: right; vertical-align: middle;"> </td><td style="font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px; text-align: right; vertical-align: middle;"> </td><td style="font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px; text-align: center; vertical-align: middle;">b.</td><td style="font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px; text-align: right; vertical-align: middle;"> </td><td style="font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px; text-align: right; vertical-align: middle;"> </td><td style="font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px; text-align: right; vertical-align: middle;"> </td><td style="font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px 10px 0px 0px; text-align: right; vertical-align: middle;">1,500</td></tr>
<tr style="font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px;"><td style="font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px 0px 0px 30px; vertical-align: middle;">Depreciation expense—Office furniture</td><td style="font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px; text-align: right; vertical-align: middle;"> </td><td style="font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px; text-align: right; vertical-align: middle;">0</td><td style="font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px; text-align: right; vertical-align: middle;"> </td><td style="font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px; text-align: right; vertical-align: middle;"> </td><td style="font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px; text-align: right; vertical-align: middle;"> </td><td style="font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px; text-align: center; vertical-align: middle;">c.</td><td style="font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px; text-align: right; vertical-align: middle;"> </td><td style="font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px; text-align: right; vertical-align: middle;"> </td><td style="font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px; text-align: right; vertical-align: middle;"> </td><td style="font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px 10px 0px 0px; text-align: right; vertical-align: middle;">1,750</td></tr>
<tr style="background: rgb(247, 247, 247); font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px;"><td style="font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px 0px 0px 30px; vertical-align: middle;">Salaries expense</td><td style="font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px; text-align: right; vertical-align: middle;"> </td><td style="font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px; text-align: right; vertical-align: middle;">12,500</td><td style="font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px; text-align: right; vertical-align: middle;"> </td><td style="font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px; text-align: right; vertical-align: middle;"> </td><td style="font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px; text-align: right; vertical-align: middle;"> </td><td style="font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px; text-align: center; vertical-align: middle;">d.</td><td style="font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px; text-align: right; vertical-align: middle;"> </td><td style="font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px; text-align: right; vertical-align: middle;"> </td><td style="font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px; text-align: right; vertical-align: middle;"> </td><td style="font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px 10px 0px 0px; text-align: right; vertical-align: middle;">14,950</td></tr>
<tr style="font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px;"><td style="font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px 0px 0px 30px; vertical-align: middle;">Insurance expense</td><td style="font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px; text-align: right; vertical-align: middle;"> </td><td style="font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px; text-align: right; vertical-align: middle;">0</td><td style="font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px; text-align: right; vertical-align: middle;"> </td><td style="font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px; text-align: right; vertical-align: middle;"> </td><td style="font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px; text-align: right; vertical-align: middle;"> </td><td style="font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px; text-align: center; vertical-align: middle;">e.</td><td style="font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px; text-align: right; vertical-align: middle;"> </td><td style="font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px; text-align: right; vertical-align: middle;"> </td><td style="font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px; text-align: right; vertical-align: middle;"> </td><td style="font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px 10px 0px 0px; text-align: right; vertical-align: middle;">1,300</td></tr>
<tr style="background: rgb(247, 247, 247); font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px;"><td style="font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px 0px 0px 30px; vertical-align: middle;">Rent expense</td><td style="font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px; text-align: right; vertical-align: middle;"> </td><td style="font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px; text-align: right; vertical-align: middle;">4,500</td><td style="font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px; text-align: right; vertical-align: middle;"> </td><td style="font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px; text-align: right; vertical-align: middle;"> </td><td style="font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px; text-align: right; vertical-align: middle;"> </td><td style="font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px; text-align: center; vertical-align: middle;"> </td><td style="font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px; text-align: right; vertical-align: middle;"> </td><td style="font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px; text-align: right; vertical-align: middle;"> </td><td style="font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px; text-align: right; vertical-align: middle;"> </td><td style="font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px 10px 0px 0px; text-align: right; vertical-align: middle;">4,500</td></tr>
<tr style="font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px;"><td style="font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px 0px 0px 30px; vertical-align: middle;">Office supplies expense</td><td style="font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px; text-align: right; vertical-align: middle;"> </td><td style="font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px; text-align: right; vertical-align: middle;">0</td><td style="font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px; text-align: right; vertical-align: middle;"> </td><td style="font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px; text-align: right; vertical-align: middle;"> </td><td style="font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px; text-align: right; vertical-align: middle;"> </td><td style="font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px; text-align: center; vertical-align: middle;">f.</td><td style="font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px; text-align: right; vertical-align: middle;"> </td><td style="font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px; text-align: right; vertical-align: middle;"> </td><td style="font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px; text-align: right; vertical-align: middle;"> </td><td style="font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px 10px 0px 0px; text-align: right; vertical-align: middle;">480</td></tr>
<tr style="background: rgb(247, 247, 247); font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px;"><td style="font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px 0px 0px 30px; vertical-align: middle;">Advertising expense</td><td style="font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px; text-align: right; vertical-align: middle;"> </td><td style="font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px; text-align: right; vertical-align: middle;">3,000</td><td style="font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px; text-align: right; vertical-align: middle;"> </td><td style="font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px; text-align: right; vertical-align: middle;"> </td><td style="font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px; text-align: right; vertical-align: middle;"> </td><td style="font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px; text-align: center; vertical-align: middle;"> </td><td style="font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px; text-align: right; vertical-align: middle;"> </td><td style="font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px; text-align: right; vertical-align: middle;"> </td><td style="font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px; text-align: right; vertical-align: middle;"> </td><td style="font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px 10px 0px 0px; text-align: right; vertical-align: middle;">3,000</td></tr>
<tr style="font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px;"><td style="font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px 0px 0px 30px; vertical-align: middle;">Utilities expense</td><td style="border-bottom: 1px solid black; font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px; text-align: right; vertical-align: middle;"> </td><td style="border-bottom: 1px solid black; font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px; text-align: right; vertical-align: middle;">1,250</td><td style="border-bottom: 1px solid black; font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px; text-align: right; vertical-align: middle;"> </td><td style="font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px; text-align: right; vertical-align: middle;"> </td><td style="font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px; text-align: right; vertical-align: middle;"> </td><td style="font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px; text-align: center; vertical-align: middle;">g.</td><td style="font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px; text-align: right; vertical-align: middle;"> </td><td style="font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px; text-align: right; vertical-align: middle;"> </td><td style="border-bottom: 1px solid black; font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px; text-align: right; vertical-align: middle;"> </td><td style="border-bottom: 1px solid black; font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px 10px 0px 0px; text-align: right; vertical-align: middle;">1,320</td></tr>
<tr style="background: rgb(247, 247, 247); font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px;"><td style="font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px 0px 0px 30px; vertical-align: middle;">Total expenses</td><td style="border-bottom: 1px solid black; font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px; text-align: right; vertical-align: middle;"> </td><td style="border-bottom: 1px solid black; font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px; text-align: right; vertical-align: middle;">21,250</td><td style="border-bottom: 1px solid black; font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px; text-align: right; vertical-align: middle;"> </td><td style="font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px; text-align: right; vertical-align: middle;"> </td><td style="font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px; text-align: right; vertical-align: middle;"> </td><td style="font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px; text-align: center; vertical-align: middle;"> </td><td style="font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px; text-align: right; vertical-align: middle;"> </td><td style="font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px; text-align: right; vertical-align: middle;"> </td><td style="border-bottom: 1px solid black; font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px; text-align: right; vertical-align: middle;"> </td><td style="border-bottom: 1px solid black; font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px 10px 0px 0px; text-align: right; vertical-align: middle;">28,800</td></tr>
<tr style="font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px;"><td style="font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px 0px 0px 15px; vertical-align: middle;">Net income</td><td style="border-bottom: double black; border-left-color: black; border-right-color: black; border-top-color: black; font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 3px 0px; text-align: right; vertical-align: middle;">$</td><td style="border-bottom: double black; border-left-color: black; border-right-color: black; border-top-color: black; font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 3px 0px; text-align: right; vertical-align: middle;">45,250</td><td style="border-bottom: double black; border-left-color: black; border-right-color: black; border-top-color: black; font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 3px 0px; text-align: right; vertical-align: middle;"> </td><td style="font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px; text-align: right; vertical-align: middle;"> </td><td style="font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px; text-align: right; vertical-align: middle;"> </td><td style="font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px; text-align: center; vertical-align: middle;"> </td><td style="font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px; text-align: right; vertical-align: middle;"> </td><td style="font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px; text-align: right; vertical-align: middle;"> </td><td style="border-bottom: double black; border-left-color: black; border-right-color: black; border-top-color: black; font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 3px 0px; text-align: right; vertical-align: middle;">$</td><td style="border-bottom: double black; border-left-color: black; border-right-color: black; border-top-color: black; font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 3px 10px 3px 0px; text-align: right; vertical-align: middle;">43,700</td></tr>
<tr style="font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px;"><td colspan="11" style="font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px; vertical-align: middle;"><hr align="left" noshade="noshade" style="background-color: #cdd4e0; border-color: rgb(205, 212, 224); color: #cdd4e0; height: 5px;" />
</td></tr>
</tbody></table>
<div style="border: 0px; color: #252525; font-family: proxima-nova-soft, sans-serif; font-size: medium; font-stretch: inherit; font-variant-east-asian: inherit; font-variant-numeric: inherit; line-height: inherit; padding: 0px;">
<span style="font-style: inherit; font-variant-caps: inherit; font-variant-ligatures: inherit; font-weight: inherit;">Analyze the statements and prepare the eight adjusting entries a through g that likely were recorded. </span><i style="border: 0px; font-family: inherit; font-size: inherit; font-stretch: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px;">Note</i><span style="font-style: inherit; font-variant-caps: inherit; font-variant-ligatures: inherit; font-weight: inherit;">: Answer for a has two entries 30% of (i) the $6,000 adjustment for Fees Earned has been earned but not billed, and (ii) the other 70% has been earned by performing services that were paid for in advance.</span></div>
<div style="border: 0px; color: #252525; font-family: proxima-nova-soft, sans-serif; font-size: medium; font-stretch: inherit; font-variant-east-asian: inherit; font-variant-numeric: inherit; line-height: inherit; padding: 0px;">
</div>
<table class="review" id="holisticTable" style="border-bottom-color: initial; border-bottom-style: initial; border-image: initial; border-left-color: rgb(119, 119, 119); border-left-style: solid; border-right-color: initial; border-right-style: initial; border-spacing: 0px; border-top-color: rgb(119, 119, 119) !important; border-top-style: solid !important; border-width: 1px 0px 0px 1px; color: black; font-family: Verdana; font-size: 13px; font-stretch: inherit; font-variant-east-asian: inherit; font-variant-numeric: inherit; height: 556px; line-height: inherit; margin: -1px 0px 0px; padding: 0px; table-layout: fixed; width: 776px;" summary="Below is listing of entries that have been entered for this requirements." tabindex="0"><colgroup><col class="acol" style="width: 40px;" width="40"></col><col style="width: 85px;" width="85"></col><col style="width: 305px;" width="305"></col><col style="width: 75px;" width="75"></col><col style="width: 75px;" width="75"></col></colgroup><tbody style="border: 0px; margin: 0px; padding: 0px;">
<tr h="26px" style="border: 0px; height: 26px; margin: 0px; padding: 0px;"><th class="styleCenter styleBold serial-no" style="background-color: #79ade5; border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; margin: 0px; overflow: hidden; padding: 0px 3px; text-align: center; width: 84px;">No</th><th class="styleCenter styleBold" style="background-color: #79ade5; border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; margin: 0px; overflow: hidden; padding: 0px 3px; text-align: center; width: auto;">Transaction</th><th class="styleCenter styleBold" style="background-color: #79ade5; border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; margin: 0px; overflow: hidden; padding: 0px 3px; text-align: center; width: auto;">General Journal</th><th class="styleCenter styleBold" style="background-color: #79ade5; border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; margin: 0px; overflow: hidden; padding: 0px 3px; text-align: center; width: auto;">Debit</th><th class="styleCenter styleBold" style="background-color: #79ade5; border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; margin: 0px; overflow: hidden; padding: 0px 3px; text-align: center; width: auto;">Credit</th></tr>
<tr h="23" style="border: 0px; cursor: pointer; height: 23px; margin: 0px; padding: 0px;" table="1"><td class="serialno-text" style="border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; text-align: center; top: 0px !important; white-space: nowrap;">1</td><td class="styleCenter" colspan="1" id="1_table1_cell_c0_r0" rowspan="1" style="border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; text-align: center; top: 0px !important; white-space: nowrap;">a1.</td><td class="dropDownList ddPolicy rightAnswer" colspan="1" id="1_table1_cell_c1_r0" rowspan="1" style="background-attachment: initial !important; background-clip: initial !important; background-image: initial !important; background-origin: initial !important; background-position: initial !important; background-repeat: initial !important; background-size: initial !important; border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; top: 0px !important; white-space: nowrap;">Accounts receivable<span aria-hidden="true" class="icon-Right small_rd_backg" role="presentation" style="-webkit-font-smoothing: antialiased; border: 0px; font-family: AccountingTool !important; font-variant-east-asian: normal; font-variant-numeric: normal; line-height: 1; margin: 0px; padding: 0px; position: absolute; right: 5px; speak: none; top: 11px; transform: translateY(-50%);"></span><span class="text-hide" style="border: 0px; margin: 0px; padding: 0px; position: absolute; text-indent: -99999px;">selected answer correct</span></td><td class="toggled groupResponse isN toggled groupResponse toggled groupResponse toggled groupResponse toggled groupResponse toggled groupResponse toggled groupResponse styleNumber rightAnswer" colspan="1" id="1_table1_cell_c2_r0" rowspan="1" style="background-attachment: initial !important; background-clip: initial !important; background-image: initial !important; background-origin: initial !important; background-position: initial !important; background-repeat: initial !important; background-size: initial !important; border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; text-align: right; top: 0px !important; white-space: nowrap;" togglehtmlindex="86">1,800<span aria-hidden="true" class="icon-Right small_rd_backg" role="presentation" style="-webkit-font-smoothing: antialiased; border: 0px; font-family: AccountingTool !important; font-variant-east-asian: normal; font-variant-numeric: normal; line-height: 1; margin: 0px; padding: 0px; position: absolute; right: 5px; speak: none; top: 11px; transform: translateY(-50%);"></span><span class="text-hide" style="border: 0px; margin: 0px; padding: 0px; position: absolute; text-align: left; text-indent: -99999px;">selected answer correct</span></td><td class="toggled groupResponse isN toggled groupResponse toggled groupResponse toggled groupResponse toggled groupResponse toggled groupResponse toggled groupResponse styleNumber" colspan="1" id="1_table1_cell_c3_r0" rowspan="1" style="border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; text-align: right; top: 0px !important; white-space: nowrap;" togglehtmlindex="86"><span class="text-hide" style="border: 0px; margin: 0px; padding: 0px; position: absolute; text-align: left; text-indent: -99999px;">not attempted</span></td></tr>
<tr h="23" style="border: 0px; cursor: pointer; height: 23px; margin: 0px; padding: 0px;" table="1"><td class="serialno-text" style="border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; text-align: center; text-indent: 100px; top: 0px !important; white-space: nowrap;"></td><td id="1_table1_cell_c0_r1" style="border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; top: 0px !important; white-space: nowrap;"></td><td class="dropDownList ddPolicy GJIndent rightAnswer" colspan="1" id="1_table1_cell_c1_r1" rowspan="1" style="background-attachment: initial !important; background-clip: initial !important; background-image: initial !important; background-origin: initial !important; background-position: initial !important; background-repeat: initial !important; background-size: initial !important; border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; text-indent: 15px; top: 0px !important; white-space: nowrap;">Fees earned<span aria-hidden="true" class="icon-Right small_rd_backg" role="presentation" style="-webkit-font-smoothing: antialiased; border: 0px; font-family: AccountingTool !important; font-variant-east-asian: normal; font-variant-numeric: normal; line-height: 1; margin: 0px; padding: 0px; position: absolute; right: 5px; speak: none; top: 11px; transform: translateY(-50%);"></span><span class="text-hide" style="border: 0px; margin: 0px; padding: 0px; position: absolute; text-indent: -99999px;">selected answer correct</span></td><td class="toggled groupResponse isN styleNumber" colspan="1" id="1_table1_cell_c2_r1" rowspan="1" style="border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; text-align: right; top: 0px !important; white-space: nowrap;" togglehtmlindex="7"><span class="text-hide" style="border: 0px; margin: 0px; padding: 0px; position: absolute; text-align: left; text-indent: -99999px;">not attempted</span></td><td class="toggled groupResponse isN styleNumber rightAnswer" colspan="1" id="1_table1_cell_c3_r1" rowspan="1" style="background-attachment: initial !important; background-clip: initial !important; background-image: initial !important; background-origin: initial !important; background-position: initial !important; background-repeat: initial !important; background-size: initial !important; border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; text-align: right; top: 0px !important; white-space: nowrap;" togglehtmlindex="7">1,800<span aria-hidden="true" class="icon-Right small_rd_backg" role="presentation" style="-webkit-font-smoothing: antialiased; border: 0px; font-family: AccountingTool !important; font-variant-east-asian: normal; font-variant-numeric: normal; line-height: 1; margin: 0px; padding: 0px; position: absolute; right: 5px; speak: none; top: 11px; transform: translateY(-50%);"></span><span class="text-hide" style="border: 0px; margin: 0px; padding: 0px; position: absolute; text-align: left; text-indent: -99999px;">selected answer correct</span></td></tr>
<tr class="second-row" h="23" style="border: 0px; height: 23px; margin: 0px; padding: 0px;"><td style="border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; top: 0px !important; white-space: nowrap;"></td><td style="border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; top: 0px !important; white-space: nowrap;"></td><td style="border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; top: 0px !important; white-space: nowrap;"></td><td style="border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; top: 0px !important; white-space: nowrap;"></td><td style="border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; top: 0px !important; white-space: nowrap;"></td></tr>
<tr h="23" style="border: 0px; cursor: pointer; height: 23px; margin: 0px; padding: 0px;" table="2"><td class="serialno-text" style="border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; text-align: center; top: 0px !important; white-space: nowrap;">2</td><td class="styleCenter" colspan="1" id="1_table2_cell_c0_r0" rowspan="1" style="border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; text-align: center; top: 0px !important; white-space: nowrap;">a2.</td><td class="dropDownList ddPolicy rightAnswer" colspan="1" id="1_table2_cell_c1_r0" rowspan="1" style="background-attachment: initial !important; background-clip: initial !important; background-image: initial !important; background-origin: initial !important; background-position: initial !important; background-repeat: initial !important; background-size: initial !important; border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; top: 0px !important; white-space: nowrap;">Unearned fees<span aria-hidden="true" class="icon-Right small_rd_backg" role="presentation" style="-webkit-font-smoothing: antialiased; border: 0px; font-family: AccountingTool !important; font-variant-east-asian: normal; font-variant-numeric: normal; line-height: 1; margin: 0px; padding: 0px; position: absolute; right: 5px; speak: none; top: 11px; transform: translateY(-50%);"></span><span class="text-hide" style="border: 0px; margin: 0px; padding: 0px; position: absolute; text-indent: -99999px;">selected answer correct</span></td><td class="toggled groupResponse isN toggled groupResponse styleNumber rightAnswer" colspan="1" id="1_table2_cell_c2_r0" rowspan="1" style="background-attachment: initial !important; background-clip: initial !important; background-image: initial !important; background-origin: initial !important; background-position: initial !important; background-repeat: initial !important; background-size: initial !important; border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; text-align: right; top: 0px !important; white-space: nowrap;" togglehtmlindex="89">4,200<span aria-hidden="true" class="icon-Right small_rd_backg" role="presentation" style="-webkit-font-smoothing: antialiased; border: 0px; font-family: AccountingTool !important; font-variant-east-asian: normal; font-variant-numeric: normal; line-height: 1; margin: 0px; padding: 0px; position: absolute; right: 5px; speak: none; top: 11px; transform: translateY(-50%);"></span><span class="text-hide" style="border: 0px; margin: 0px; padding: 0px; position: absolute; text-align: left; text-indent: -99999px;">selected answer correct</span></td><td class="toggled groupResponse isN toggled groupResponse styleNumber" colspan="1" id="1_table2_cell_c3_r0" rowspan="1" style="border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; text-align: right; top: 0px !important; white-space: nowrap;" togglehtmlindex="89"><span class="text-hide" style="border: 0px; margin: 0px; padding: 0px; position: absolute; text-align: left; text-indent: -99999px;">not attempted</span></td></tr>
<tr h="23" style="border: 0px; cursor: pointer; height: 23px; margin: 0px; padding: 0px;" table="2"><td class="serialno-text" style="border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; text-align: center; text-indent: 100px; top: 0px !important; white-space: nowrap;"></td><td id="1_table2_cell_c0_r1" style="border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; top: 0px !important; white-space: nowrap;"></td><td class="dropDownList ddPolicy GJIndent rightAnswer" colspan="1" id="1_table2_cell_c1_r1" rowspan="1" style="background-attachment: initial !important; background-clip: initial !important; background-image: initial !important; background-origin: initial !important; background-position: initial !important; background-repeat: initial !important; background-size: initial !important; border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; text-indent: 15px; top: 0px !important; white-space: nowrap;">Fees earned<span aria-hidden="true" class="icon-Right small_rd_backg" role="presentation" style="-webkit-font-smoothing: antialiased; border: 0px; font-family: AccountingTool !important; font-variant-east-asian: normal; font-variant-numeric: normal; line-height: 1; margin: 0px; padding: 0px; position: absolute; right: 5px; speak: none; top: 11px; transform: translateY(-50%);"></span><span class="text-hide" style="border: 0px; margin: 0px; padding: 0px; position: absolute; text-indent: -99999px;">selected answer correct</span></td><td class="toggled groupResponse isN styleNumber" colspan="1" id="1_table2_cell_c2_r1" rowspan="1" style="border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; text-align: right; top: 0px !important; white-space: nowrap;" togglehtmlindex="13"><span class="text-hide" style="border: 0px; margin: 0px; padding: 0px; position: absolute; text-align: left; text-indent: -99999px;">not attempted</span></td><td class="toggled groupResponse isN styleNumber rightAnswer" colspan="1" id="1_table2_cell_c3_r1" rowspan="1" style="background-attachment: initial !important; background-clip: initial !important; background-image: initial !important; background-origin: initial !important; background-position: initial !important; background-repeat: initial !important; background-size: initial !important; border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; text-align: right; top: 0px !important; white-space: nowrap;" togglehtmlindex="13">4,200<span aria-hidden="true" class="icon-Right small_rd_backg" role="presentation" style="-webkit-font-smoothing: antialiased; border: 0px; font-family: AccountingTool !important; font-variant-east-asian: normal; font-variant-numeric: normal; line-height: 1; margin: 0px; padding: 0px; position: absolute; right: 5px; speak: none; top: 11px; transform: translateY(-50%);"></span><span class="text-hide" style="border: 0px; margin: 0px; padding: 0px; position: absolute; text-align: left; text-indent: -99999px;">selected answer correct</span></td></tr>
<tr class="second-row" h="23" style="border: 0px; height: 23px; margin: 0px; padding: 0px;"><td style="border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; top: 0px !important; white-space: nowrap;"></td><td style="border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; top: 0px !important; white-space: nowrap;"></td><td style="border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; top: 0px !important; white-space: nowrap;"></td><td style="border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; top: 0px !important; white-space: nowrap;"></td><td style="border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; top: 0px !important; white-space: nowrap;"></td></tr>
<tr h="23" style="border: 0px; cursor: pointer; height: 23px; margin: 0px; padding: 0px;" table="3"><td class="serialno-text" style="border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; text-align: center; top: 0px !important; white-space: nowrap;">3</td><td class="styleCenter" colspan="1" id="1_table3_cell_c0_r0" rowspan="1" style="border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; text-align: center; top: 0px !important; white-space: nowrap;">b.</td><td class="dropDownList ddPolicy rightAnswer" colspan="1" id="1_table3_cell_c1_r0" rowspan="1" style="background-attachment: initial !important; background-clip: initial !important; background-image: initial !important; background-origin: initial !important; background-position: initial !important; background-repeat: initial !important; background-size: initial !important; border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; top: 0px !important; white-space: nowrap;">Depreciation expense—Computers<span aria-hidden="true" class="icon-Right small_rd_backg" role="presentation" style="-webkit-font-smoothing: antialiased; border: 0px; font-family: AccountingTool !important; font-variant-east-asian: normal; font-variant-numeric: normal; line-height: 1; margin: 0px; padding: 0px; position: absolute; right: 5px; speak: none; top: 11px; transform: translateY(-50%);"></span><span class="text-hide" style="border: 0px; margin: 0px; padding: 0px; position: absolute; text-indent: -99999px;">selected answer correct</span></td><td class="toggled groupResponse isN styleNumber rightAnswer" colspan="1" id="1_table3_cell_c2_r0" rowspan="1" style="background-attachment: initial !important; background-clip: initial !important; background-image: initial !important; background-origin: initial !important; background-position: initial !important; background-repeat: initial !important; background-size: initial !important; border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; text-align: right; top: 0px !important; white-space: nowrap;" togglehtmlindex="18">1,500<span aria-hidden="true" class="icon-Right small_rd_backg" role="presentation" style="-webkit-font-smoothing: antialiased; border: 0px; font-family: AccountingTool !important; font-variant-east-asian: normal; font-variant-numeric: normal; line-height: 1; margin: 0px; padding: 0px; position: absolute; right: 5px; speak: none; top: 11px; transform: translateY(-50%);"></span><span class="text-hide" style="border: 0px; margin: 0px; padding: 0px; position: absolute; text-align: left; text-indent: -99999px;">selected answer correct</span></td><td class="toggled groupResponse isN styleNumber" colspan="1" id="1_table3_cell_c3_r0" rowspan="1" style="border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; text-align: right; top: 0px !important; white-space: nowrap;" togglehtmlindex="18"><span class="text-hide" style="border: 0px; margin: 0px; padding: 0px; position: absolute; text-align: left; text-indent: -99999px;">not attempted</span></td></tr>
<tr h="23" style="border: 0px; cursor: pointer; height: 23px; margin: 0px; padding: 0px;" table="3"><td class="serialno-text" style="border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; text-align: center; text-indent: 100px; top: 0px !important; white-space: nowrap;"></td><td id="1_table3_cell_c0_r1" style="border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; top: 0px !important; white-space: nowrap;"></td><td class="dropDownList ddPolicy GJIndent rightAnswer" colspan="1" id="1_table3_cell_c1_r1" rowspan="1" style="background-attachment: initial !important; background-clip: initial !important; background-image: initial !important; background-origin: initial !important; background-position: initial !important; background-repeat: initial !important; background-size: initial !important; border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; text-indent: 15px; top: 0px !important; white-space: nowrap;">Accumulated depreciation—Computers<span aria-hidden="true" class="icon-Right small_rd_backg" role="presentation" style="-webkit-font-smoothing: antialiased; border: 0px; font-family: AccountingTool !important; font-variant-east-asian: normal; font-variant-numeric: normal; line-height: 1; margin: 0px; padding: 0px; position: absolute; right: 5px; speak: none; top: 11px; transform: translateY(-50%);"></span><span class="text-hide" style="border: 0px; margin: 0px; padding: 0px; position: absolute; text-indent: -99999px;">selected answer correct</span></td><td class="toggled groupResponse isN styleNumber" colspan="1" id="1_table3_cell_c2_r1" rowspan="1" style="border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; text-align: right; top: 0px !important; white-space: nowrap;" togglehtmlindex="19"><span class="text-hide" style="border: 0px; margin: 0px; padding: 0px; position: absolute; text-align: left; text-indent: -99999px;">not attempted</span></td><td class="toggled groupResponse isN styleNumber rightAnswer" colspan="1" id="1_table3_cell_c3_r1" rowspan="1" style="background-attachment: initial !important; background-clip: initial !important; background-image: initial !important; background-origin: initial !important; background-position: initial !important; background-repeat: initial !important; background-size: initial !important; border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; text-align: right; top: 0px !important; white-space: nowrap;" togglehtmlindex="19">1,500<span aria-hidden="true" class="icon-Right small_rd_backg" role="presentation" style="-webkit-font-smoothing: antialiased; border: 0px; font-family: AccountingTool !important; font-variant-east-asian: normal; font-variant-numeric: normal; line-height: 1; margin: 0px; padding: 0px; position: absolute; right: 5px; speak: none; top: 11px; transform: translateY(-50%);"></span><span class="text-hide" style="border: 0px; margin: 0px; padding: 0px; position: absolute; text-align: left; text-indent: -99999px;">selected answer correct</span></td></tr>
<tr class="second-row" h="23" style="border: 0px; height: 23px; margin: 0px; padding: 0px;"><td style="border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; top: 0px !important; white-space: nowrap;"></td><td style="border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; top: 0px !important; white-space: nowrap;"></td><td style="border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; top: 0px !important; white-space: nowrap;"></td><td style="border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; top: 0px !important; white-space: nowrap;"></td><td style="border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; top: 0px !important; white-space: nowrap;"></td></tr>
<tr h="23" style="border: 0px; cursor: pointer; height: 23px; margin: 0px; padding: 0px;" table="4"><td class="serialno-text" style="border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; text-align: center; top: 0px !important; white-space: nowrap;">4</td><td class="styleCenter" colspan="1" id="1_table4_cell_c0_r0" rowspan="1" style="border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; text-align: center; top: 0px !important; white-space: nowrap;">c.</td><td class="dropDownList ddPolicy rightAnswer" colspan="1" id="1_table4_cell_c1_r0" rowspan="1" style="background-attachment: initial !important; background-clip: initial !important; background-image: initial !important; background-origin: initial !important; background-position: initial !important; background-repeat: initial !important; background-size: initial !important; border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; top: 0px !important; white-space: nowrap;">Depreciation expense—Office furniture<span aria-hidden="true" class="icon-Right small_rd_backg" role="presentation" style="-webkit-font-smoothing: antialiased; border: 0px; font-family: AccountingTool !important; font-variant-east-asian: normal; font-variant-numeric: normal; line-height: 1; margin: 0px; padding: 0px; position: absolute; right: 5px; speak: none; top: 11px; transform: translateY(-50%);"></span><span class="text-hide" style="border: 0px; margin: 0px; padding: 0px; position: absolute; text-indent: -99999px;">selected answer correct</span></td><td class="toggled groupResponse isN styleNumber rightAnswer" colspan="1" id="1_table4_cell_c2_r0" rowspan="1" style="background-attachment: initial !important; background-clip: initial !important; background-image: initial !important; background-origin: initial !important; background-position: initial !important; background-repeat: initial !important; background-size: initial !important; border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; text-align: right; top: 0px !important; white-space: nowrap;" togglehtmlindex="24">1,750<span aria-hidden="true" class="icon-Right small_rd_backg" role="presentation" style="-webkit-font-smoothing: antialiased; border: 0px; font-family: AccountingTool !important; font-variant-east-asian: normal; font-variant-numeric: normal; line-height: 1; margin: 0px; padding: 0px; position: absolute; right: 5px; speak: none; top: 11px; transform: translateY(-50%);"></span><span class="text-hide" style="border: 0px; margin: 0px; padding: 0px; position: absolute; text-align: left; text-indent: -99999px;">selected answer correct</span></td><td class="toggled groupResponse isN styleNumber" colspan="1" id="1_table4_cell_c3_r0" rowspan="1" style="border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; text-align: right; top: 0px !important; white-space: nowrap;" togglehtmlindex="24"><span class="text-hide" style="border: 0px; margin: 0px; padding: 0px; position: absolute; text-align: left; text-indent: -99999px;">not attempted</span></td></tr>
<tr h="23" style="border: 0px; cursor: pointer; height: 23px; margin: 0px; padding: 0px;" table="4"><td class="serialno-text" style="border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; text-align: center; text-indent: 100px; top: 0px !important; white-space: nowrap;"></td><td id="1_table4_cell_c0_r1" style="border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; top: 0px !important; white-space: nowrap;"></td><td class="dropDownList ddPolicy GJIndent rightAnswer" colspan="1" id="1_table4_cell_c1_r1" rowspan="1" style="background-attachment: initial !important; background-clip: initial !important; background-image: initial !important; background-origin: initial !important; background-position: initial !important; background-repeat: initial !important; background-size: initial !important; border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; text-indent: 15px; top: 0px !important; white-space: nowrap;">Accumulated depreciation—Office furniture<span aria-hidden="true" class="icon-Right small_rd_backg" role="presentation" style="-webkit-font-smoothing: antialiased; border: 0px; font-family: AccountingTool !important; font-variant-east-asian: normal; font-variant-numeric: normal; line-height: 1; margin: 0px; padding: 0px; position: absolute; right: 5px; speak: none; top: 11px; transform: translateY(-50%);"></span><span class="text-hide" style="border: 0px; margin: 0px; padding: 0px; position: absolute; text-indent: -99999px;">selected answer correct</span></td><td class="toggled groupResponse isN styleNumber" colspan="1" id="1_table4_cell_c2_r1" rowspan="1" style="border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; text-align: right; top: 0px !important; white-space: nowrap;" togglehtmlindex="25"><span class="text-hide" style="border: 0px; margin: 0px; padding: 0px; position: absolute; text-align: left; text-indent: -99999px;">not attempted</span></td><td class="toggled groupResponse isN styleNumber rightAnswer" colspan="1" id="1_table4_cell_c3_r1" rowspan="1" style="background-attachment: initial !important; background-clip: initial !important; background-image: initial !important; background-origin: initial !important; background-position: initial !important; background-repeat: initial !important; background-size: initial !important; border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; text-align: right; top: 0px !important; white-space: nowrap;" togglehtmlindex="25">1,750<span aria-hidden="true" class="icon-Right small_rd_backg" role="presentation" style="-webkit-font-smoothing: antialiased; border: 0px; font-family: AccountingTool !important; font-variant-east-asian: normal; font-variant-numeric: normal; line-height: 1; margin: 0px; padding: 0px; position: absolute; right: 5px; speak: none; top: 11px; transform: translateY(-50%);"></span><span class="text-hide" style="border: 0px; margin: 0px; padding: 0px; position: absolute; text-align: left; text-indent: -99999px;">selected answer correct</span></td></tr>
<tr class="second-row" h="23" style="border: 0px; height: 23px; margin: 0px; padding: 0px;"><td style="border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; top: 0px !important; white-space: nowrap;"></td><td style="border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; top: 0px !important; white-space: nowrap;"></td><td style="border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; top: 0px !important; white-space: nowrap;"></td><td style="border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; top: 0px !important; white-space: nowrap;"></td><td style="border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; top: 0px !important; white-space: nowrap;"></td></tr>
<tr h="23" style="border: 0px; cursor: pointer; height: 23px; margin: 0px; padding: 0px;" table="5"><td class="serialno-text" style="border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; text-align: center; top: 0px !important; white-space: nowrap;">5</td><td class="styleCenter" colspan="1" id="1_table5_cell_c0_r0" rowspan="1" style="border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; text-align: center; top: 0px !important; white-space: nowrap;">d.</td><td class="dropDownList ddPolicy rightAnswer" colspan="1" id="1_table5_cell_c1_r0" rowspan="1" style="background-attachment: initial !important; background-clip: initial !important; background-image: initial !important; background-origin: initial !important; background-position: initial !important; background-repeat: initial !important; background-size: initial !important; border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; top: 0px !important; white-space: nowrap;">Salaries expense<span aria-hidden="true" class="icon-Right small_rd_backg" role="presentation" style="-webkit-font-smoothing: antialiased; border: 0px; font-family: AccountingTool !important; font-variant-east-asian: normal; font-variant-numeric: normal; line-height: 1; margin: 0px; padding: 0px; position: absolute; right: 5px; speak: none; top: 11px; transform: translateY(-50%);"></span><span class="text-hide" style="border: 0px; margin: 0px; padding: 0px; position: absolute; text-indent: -99999px;">selected answer correct</span></td><td class="toggled groupResponse isN styleNumber rightAnswer" colspan="1" id="1_table5_cell_c2_r0" rowspan="1" style="background-attachment: initial !important; background-clip: initial !important; background-image: initial !important; background-origin: initial !important; background-position: initial !important; background-repeat: initial !important; background-size: initial !important; border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; text-align: right; top: 0px !important; white-space: nowrap;" togglehtmlindex="30">2,450<span aria-hidden="true" class="icon-Right small_rd_backg" role="presentation" style="-webkit-font-smoothing: antialiased; border: 0px; font-family: AccountingTool !important; font-variant-east-asian: normal; font-variant-numeric: normal; line-height: 1; margin: 0px; padding: 0px; position: absolute; right: 5px; speak: none; top: 11px; transform: translateY(-50%);"></span><span class="text-hide" style="border: 0px; margin: 0px; padding: 0px; position: absolute; text-align: left; text-indent: -99999px;">selected answer correct</span></td><td class="toggled groupResponse isN styleNumber" colspan="1" id="1_table5_cell_c3_r0" rowspan="1" style="border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; text-align: right; top: 0px !important; white-space: nowrap;" togglehtmlindex="30"><span class="text-hide" style="border: 0px; margin: 0px; padding: 0px; position: absolute; text-align: left; text-indent: -99999px;">not attempted</span></td></tr>
<tr h="23" style="border: 0px; cursor: pointer; height: 23px; margin: 0px; padding: 0px;" table="5"><td class="serialno-text" style="border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; text-align: center; text-indent: 100px; top: 0px !important; white-space: nowrap;"></td><td id="1_table5_cell_c0_r1" style="border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; top: 0px !important; white-space: nowrap;"></td><td class="dropDownList ddPolicy GJIndent rightAnswer" colspan="1" id="1_table5_cell_c1_r1" rowspan="1" style="background-attachment: initial !important; background-clip: initial !important; background-image: initial !important; background-origin: initial !important; background-position: initial !important; background-repeat: initial !important; background-size: initial !important; border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; text-indent: 15px; top: 0px !important; white-space: nowrap;">Salaries payable<span aria-hidden="true" class="icon-Right small_rd_backg" role="presentation" style="-webkit-font-smoothing: antialiased; border: 0px; font-family: AccountingTool !important; font-variant-east-asian: normal; font-variant-numeric: normal; line-height: 1; margin: 0px; padding: 0px; position: absolute; right: 5px; speak: none; top: 11px; transform: translateY(-50%);"></span><span class="text-hide" style="border: 0px; margin: 0px; padding: 0px; position: absolute; text-indent: -99999px;">selected answer correct</span></td><td class="toggled groupResponse isN styleNumber" colspan="1" id="1_table5_cell_c2_r1" rowspan="1" style="border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; text-align: right; top: 0px !important; white-space: nowrap;" togglehtmlindex="31"><span class="text-hide" style="border: 0px; margin: 0px; padding: 0px; position: absolute; text-align: left; text-indent: -99999px;">not attempted</span></td><td class="toggled groupResponse isN styleNumber rightAnswer" colspan="1" id="1_table5_cell_c3_r1" rowspan="1" style="background-attachment: initial !important; background-clip: initial !important; background-image: initial !important; background-origin: initial !important; background-position: initial !important; background-repeat: initial !important; background-size: initial !important; border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; text-align: right; top: 0px !important; white-space: nowrap;" togglehtmlindex="31">2,450<span aria-hidden="true" class="icon-Right small_rd_backg" role="presentation" style="-webkit-font-smoothing: antialiased; border: 0px; font-family: AccountingTool !important; font-variant-east-asian: normal; font-variant-numeric: normal; line-height: 1; margin: 0px; padding: 0px; position: absolute; right: 5px; speak: none; top: 11px; transform: translateY(-50%);"></span><span class="text-hide" style="border: 0px; margin: 0px; padding: 0px; position: absolute; text-align: left; text-indent: -99999px;">selected answer correct</span></td></tr>
<tr class="second-row" h="23" style="border: 0px; height: 23px; margin: 0px; padding: 0px;"><td style="border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; top: 0px !important; white-space: nowrap;"></td><td style="border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; top: 0px !important; white-space: nowrap;"></td><td style="border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; top: 0px !important; white-space: nowrap;"></td><td style="border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; top: 0px !important; white-space: nowrap;"></td><td style="border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; top: 0px !important; white-space: nowrap;"></td></tr>
<tr h="23" style="border: 0px; cursor: pointer; height: 23px; margin: 0px; padding: 0px;" table="6"><td class="serialno-text" style="border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; text-align: center; top: 0px !important; white-space: nowrap;">6</td><td class="styleCenter" colspan="1" id="1_table6_cell_c0_r0" rowspan="1" style="border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; text-align: center; top: 0px !important; white-space: nowrap;">e.</td><td class="dropDownList ddPolicy rightAnswer" colspan="1" id="1_table6_cell_c1_r0" rowspan="1" style="background-attachment: initial !important; background-clip: initial !important; background-image: initial !important; background-origin: initial !important; background-position: initial !important; background-repeat: initial !important; background-size: initial !important; border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; top: 0px !important; white-space: nowrap;">Insurance expense<span aria-hidden="true" class="icon-Right small_rd_backg" role="presentation" style="-webkit-font-smoothing: antialiased; border: 0px; font-family: AccountingTool !important; font-variant-east-asian: normal; font-variant-numeric: normal; line-height: 1; margin: 0px; padding: 0px; position: absolute; right: 5px; speak: none; top: 11px; transform: translateY(-50%);"></span><span class="text-hide" style="border: 0px; margin: 0px; padding: 0px; position: absolute; text-indent: -99999px;">selected answer correct</span></td><td class="toggled groupResponse isN styleNumber rightAnswer" colspan="1" id="1_table6_cell_c2_r0" rowspan="1" style="background-attachment: initial !important; background-clip: initial !important; background-image: initial !important; background-origin: initial !important; background-position: initial !important; background-repeat: initial !important; background-size: initial !important; border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; text-align: right; top: 0px !important; white-space: nowrap;" togglehtmlindex="36">1,300<span aria-hidden="true" class="icon-Right small_rd_backg" role="presentation" style="-webkit-font-smoothing: antialiased; border: 0px; font-family: AccountingTool !important; font-variant-east-asian: normal; font-variant-numeric: normal; line-height: 1; margin: 0px; padding: 0px; position: absolute; right: 5px; speak: none; top: 11px; transform: translateY(-50%);"></span><span class="text-hide" style="border: 0px; margin: 0px; padding: 0px; position: absolute; text-align: left; text-indent: -99999px;">selected answer correct</span></td><td class="toggled groupResponse isN styleNumber" colspan="1" id="1_table6_cell_c3_r0" rowspan="1" style="border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; text-align: right; top: 0px !important; white-space: nowrap;" togglehtmlindex="36"><span class="text-hide" style="border: 0px; margin: 0px; padding: 0px; position: absolute; text-align: left; text-indent: -99999px;">not attempted</span></td></tr>
<tr h="23" style="border: 0px; cursor: pointer; height: 23px; margin: 0px; padding: 0px;" table="6"><td class="serialno-text" style="border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; text-align: center; text-indent: 100px; top: 0px !important; white-space: nowrap;"></td><td id="1_table6_cell_c0_r1" style="border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; top: 0px !important; white-space: nowrap;"></td><td class="dropDownList ddPolicy GJIndent rightAnswer" colspan="1" id="1_table6_cell_c1_r1" rowspan="1" style="background-attachment: initial !important; background-clip: initial !important; background-image: initial !important; background-origin: initial !important; background-position: initial !important; background-repeat: initial !important; background-size: initial !important; border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; text-indent: 15px; top: 0px !important; white-space: nowrap;">Prepaid insurance<span aria-hidden="true" class="icon-Right small_rd_backg" role="presentation" style="-webkit-font-smoothing: antialiased; border: 0px; font-family: AccountingTool !important; font-variant-east-asian: normal; font-variant-numeric: normal; line-height: 1; margin: 0px; padding: 0px; position: absolute; right: 5px; speak: none; top: 11px; transform: translateY(-50%);"></span><span class="text-hide" style="border: 0px; margin: 0px; padding: 0px; position: absolute; text-indent: -99999px;">selected answer correct</span></td><td class="toggled groupResponse isN styleNumber" colspan="1" id="1_table6_cell_c2_r1" rowspan="1" style="border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; text-align: right; top: 0px !important; white-space: nowrap;" togglehtmlindex="37"><span class="text-hide" style="border: 0px; margin: 0px; padding: 0px; position: absolute; text-align: left; text-indent: -99999px;">not attempted</span></td><td class="toggled groupResponse isN styleNumber rightAnswer" colspan="1" id="1_table6_cell_c3_r1" rowspan="1" style="background-attachment: initial !important; background-clip: initial !important; background-image: initial !important; background-origin: initial !important; background-position: initial !important; background-repeat: initial !important; background-size: initial !important; border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; text-align: right; top: 0px !important; white-space: nowrap;" togglehtmlindex="37">1,300<span aria-hidden="true" class="icon-Right small_rd_backg" role="presentation" style="-webkit-font-smoothing: antialiased; border: 0px; font-family: AccountingTool !important; font-variant-east-asian: normal; font-variant-numeric: normal; line-height: 1; margin: 0px; padding: 0px; position: absolute; right: 5px; speak: none; top: 11px; transform: translateY(-50%);"></span><span class="text-hide" style="border: 0px; margin: 0px; padding: 0px; position: absolute; text-align: left; text-indent: -99999px;">selected answer correct</span></td></tr>
<tr class="second-row" h="23" style="border: 0px; height: 23px; margin: 0px; padding: 0px;"><td style="border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; top: 0px !important; white-space: nowrap;"></td><td style="border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; top: 0px !important; white-space: nowrap;"></td><td style="border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; top: 0px !important; white-space: nowrap;"></td><td style="border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; top: 0px !important; white-space: nowrap;"></td><td style="border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; top: 0px !important; white-space: nowrap;"></td></tr>
<tr h="23" style="border: 0px; cursor: pointer; height: 23px; margin: 0px; padding: 0px;" table="7"><td class="serialno-text" style="border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; text-align: center; top: 0px !important; white-space: nowrap;">7</td><td class="styleCenter" colspan="1" id="1_table7_cell_c0_r0" rowspan="1" style="border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; text-align: center; top: 0px !important; white-space: nowrap;">f.</td><td class="dropDownList ddPolicy rightAnswer" colspan="1" id="1_table7_cell_c1_r0" rowspan="1" style="background-attachment: initial !important; background-clip: initial !important; background-image: initial !important; background-origin: initial !important; background-position: initial !important; background-repeat: initial !important; background-size: initial !important; border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; top: 0px !important; white-space: nowrap;">Office supplies expense<span aria-hidden="true" class="icon-Right small_rd_backg" role="presentation" style="-webkit-font-smoothing: antialiased; border: 0px; font-family: AccountingTool !important; font-variant-east-asian: normal; font-variant-numeric: normal; line-height: 1; margin: 0px; padding: 0px; position: absolute; right: 5px; speak: none; top: 11px; transform: translateY(-50%);"></span><span class="text-hide" style="border: 0px; margin: 0px; padding: 0px; position: absolute; text-indent: -99999px;">selected answer correct</span></td><td class="toggled groupResponse isN styleNumber rightAnswer" colspan="1" id="1_table7_cell_c2_r0" rowspan="1" style="background-attachment: initial !important; background-clip: initial !important; background-image: initial !important; background-origin: initial !important; background-position: initial !important; background-repeat: initial !important; background-size: initial !important; border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; text-align: right; top: 0px !important; white-space: nowrap;" togglehtmlindex="42">480<span aria-hidden="true" class="icon-Right small_rd_backg" role="presentation" style="-webkit-font-smoothing: antialiased; border: 0px; font-family: AccountingTool !important; font-variant-east-asian: normal; font-variant-numeric: normal; line-height: 1; margin: 0px; padding: 0px; position: absolute; right: 5px; speak: none; top: 11px; transform: translateY(-50%);"></span><span class="text-hide" style="border: 0px; margin: 0px; padding: 0px; position: absolute; text-align: left; text-indent: -99999px;">selected answer correct</span></td><td class="toggled groupResponse isN styleNumber" colspan="1" id="1_table7_cell_c3_r0" rowspan="1" style="border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; text-align: right; top: 0px !important; white-space: nowrap;" togglehtmlindex="42"><span class="text-hide" style="border: 0px; margin: 0px; padding: 0px; position: absolute; text-align: left; text-indent: -99999px;">not attempted</span></td></tr>
<tr h="23" style="border: 0px; cursor: pointer; height: 23px; margin: 0px; padding: 0px;" table="7"><td class="serialno-text" style="border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; text-align: center; text-indent: 100px; top: 0px !important; white-space: nowrap;"></td><td id="1_table7_cell_c0_r1" style="border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; top: 0px !important; white-space: nowrap;"></td><td class="dropDownList ddPolicy GJIndent rightAnswer" colspan="1" id="1_table7_cell_c1_r1" rowspan="1" style="background-attachment: initial !important; background-clip: initial !important; background-image: initial !important; background-origin: initial !important; background-position: initial !important; background-repeat: initial !important; background-size: initial !important; border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; text-indent: 15px; top: 0px !important; white-space: nowrap;">Office supplies<span aria-hidden="true" class="icon-Right small_rd_backg" role="presentation" style="-webkit-font-smoothing: antialiased; border: 0px; font-family: AccountingTool !important; font-variant-east-asian: normal; font-variant-numeric: normal; line-height: 1; margin: 0px; padding: 0px; position: absolute; right: 5px; speak: none; top: 11px; transform: translateY(-50%);"></span><span class="text-hide" style="border: 0px; margin: 0px; padding: 0px; position: absolute; text-indent: -99999px;">selected answer correct</span></td><td class="toggled groupResponse isN styleNumber" colspan="1" id="1_table7_cell_c2_r1" rowspan="1" style="border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; text-align: right; top: 0px !important; white-space: nowrap;" togglehtmlindex="43"><span class="text-hide" style="border: 0px; margin: 0px; padding: 0px; position: absolute; text-align: left; text-indent: -99999px;">not attempted</span></td><td class="toggled groupResponse isN styleNumber rightAnswer" colspan="1" id="1_table7_cell_c3_r1" rowspan="1" style="background-attachment: initial !important; background-clip: initial !important; background-image: initial !important; background-origin: initial !important; background-position: initial !important; background-repeat: initial !important; background-size: initial !important; border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; text-align: right; top: 0px !important; white-space: nowrap;" togglehtmlindex="43">480<span aria-hidden="true" class="icon-Right small_rd_backg" role="presentation" style="-webkit-font-smoothing: antialiased; border: 0px; font-family: AccountingTool !important; font-variant-east-asian: normal; font-variant-numeric: normal; line-height: 1; margin: 0px; padding: 0px; position: absolute; right: 5px; speak: none; top: 11px; transform: translateY(-50%);"></span><span class="text-hide" style="border: 0px; margin: 0px; padding: 0px; position: absolute; text-align: left; text-indent: -99999px;">selected answer correct</span></td></tr>
<tr class="second-row" h="23" style="border: 0px; height: 23px; margin: 0px; padding: 0px;"><td style="border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; top: 0px !important; white-space: nowrap;"></td><td style="border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; top: 0px !important; white-space: nowrap;"></td><td style="border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; top: 0px !important; white-space: nowrap;"></td><td style="border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; top: 0px !important; white-space: nowrap;"></td><td style="border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; top: 0px !important; white-space: nowrap;"></td></tr>
<tr h="23" style="border: 0px; cursor: pointer; height: 23px; margin: 0px; padding: 0px;" table="8"><td class="serialno-text" style="border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; text-align: center; top: 0px !important; white-space: nowrap;">8</td><td class="styleCenter" colspan="1" id="1_table8_cell_c0_r0" rowspan="1" style="border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; text-align: center; top: 0px !important; white-space: nowrap;">g.</td><td class="dropDownList ddPolicy rightAnswer" colspan="1" id="1_table8_cell_c1_r0" rowspan="1" style="background-attachment: initial !important; background-clip: initial !important; background-image: initial !important; background-origin: initial !important; background-position: initial !important; background-repeat: initial !important; background-size: initial !important; border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; top: 0px !important; white-space: nowrap;">Utilities expense<span aria-hidden="true" class="icon-Right small_rd_backg" role="presentation" style="-webkit-font-smoothing: antialiased; border: 0px; font-family: AccountingTool !important; font-variant-east-asian: normal; font-variant-numeric: normal; line-height: 1; margin: 0px; padding: 0px; position: absolute; right: 5px; speak: none; top: 11px; transform: translateY(-50%);"></span><span class="text-hide" style="border: 0px; margin: 0px; padding: 0px; position: absolute; text-indent: -99999px;">selected answer correct</span></td><td class="toggled groupResponse isN styleNumber toggled groupResponse rightAnswer" colspan="1" id="1_table8_cell_c2_r0" rowspan="1" style="background-attachment: initial !important; background-clip: initial !important; background-image: initial !important; background-origin: initial !important; background-position: initial !important; background-repeat: initial !important; background-size: initial !important; border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; text-align: right; top: 0px !important; white-space: nowrap;" togglehtmlindex="97">70<span aria-hidden="true" class="icon-Right small_rd_backg" role="presentation" style="-webkit-font-smoothing: antialiased; border: 0px; font-family: AccountingTool !important; font-variant-east-asian: normal; font-variant-numeric: normal; line-height: 1; margin: 0px; padding: 0px; position: absolute; right: 5px; speak: none; top: 11px; transform: translateY(-50%);"></span><span class="text-hide" style="border: 0px; margin: 0px; padding: 0px; position: absolute; text-align: left; text-indent: -99999px;">selected answer correct</span></td><td class="toggled groupResponse isN toggled groupResponse styleNumber" colspan="1" id="1_table8_cell_c3_r0" rowspan="1" style="border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; text-align: right; top: 0px !important; white-space: nowrap;" togglehtmlindex="97"><span class="text-hide" style="border: 0px; margin: 0px; padding: 0px; position: absolute; text-align: left; text-indent: -99999px;">not attempted</span></td></tr>
<tr h="23" style="border: 0px; cursor: pointer; height: 23px; margin: 0px; padding: 0px;" table="8"><td class="serialno-text" style="border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; text-align: center; text-indent: 100px; top: 0px !important; white-space: nowrap;"></td><td id="1_table8_cell_c0_r1" style="border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; top: 0px !important; white-space: nowrap;"></td><td class="dropDownList ddPolicy GJIndent rightAnswer" colspan="1" id="1_table8_cell_c1_r1" rowspan="1" style="background-attachment: initial !important; background-clip: initial !important; background-image: initial !important; background-origin: initial !important; background-position: initial !important; background-repeat: initial !important; background-size: initial !important; border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; text-indent: 15px; top: 0px !important; white-space: nowrap;">Utilities payable<span aria-hidden="true" class="icon-Right small_rd_backg" role="presentation" style="-webkit-font-smoothing: antialiased; border: 0px; font-family: AccountingTool !important; font-variant-east-asian: normal; font-variant-numeric: normal; line-height: 1; margin: 0px; padding: 0px; position: absolute; right: 5px; speak: none; top: 11px; transform: translateY(-50%);"></span><span class="text-hide" style="border: 0px; margin: 0px; padding: 0px; position: absolute; text-indent: -99999px;">selected answer correct</span></td><td class="toggled groupResponse isN styleNumber" colspan="1" id="1_table8_cell_c2_r1" rowspan="1" style="border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; text-align: right; top: 0px !important; white-space: nowrap;" togglehtmlindex="49"><span class="text-hide" style="border: 0px; margin: 0px; padding: 0px; position: absolute; text-align: left; text-indent: -99999px;">not attempted</span></td><td class="toggled groupResponse isN styleNumber rightAnswer" colspan="1" id="1_table8_cell_c3_r1" rowspan="1" style="background-attachment: initial !important; background-clip: initial !important; background-image: initial !important; background-origin: initial !important; background-position: initial !important; background-repeat: initial !important; background-size: initial !important; border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; text-align: right; top: 0px !important; white-space: nowrap;" togglehtmlindex="49">70<span aria-hidden="true" class="icon-Right small_rd_backg" role="presentation" style="-webkit-font-smoothing: antialiased; border: 0px; font-family: AccountingTool !important; font-variant-east-asian: normal; font-variant-numeric: normal; line-height: 1; margin: 0px; padding: 0px; position: absolute; right: 5px; speak: none; top: 11px; transform: translateY(-50%);"></span><span class="text-hide" style="border: 0px; margin: 0px; padding: 0px; position: absolute; text-align: left; text-indent: -99999px;">selected answer correct</span></td></tr>
</tbody></table>
<br />
a1=6000*30%<br />
a2=6000*70%</div>
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<br /></div>
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<span style="background-color: #f3f3f3; color: #100000; font-family: "arial"; font-size: 30px;">3.</span></div>
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<div style="border: 0px; color: #252525; font-size: medium; font-stretch: inherit; line-height: inherit; padding: 0px;">
<div style="border: 0px; font-family: proxima-nova-soft, sans-serif; font-stretch: inherit; font-variant-east-asian: inherit; font-variant-numeric: inherit; line-height: inherit; padding: 0px;">
The following is the adjusted trial balance of Wilson Trucking Company.</div>
<table border="0" cellpadding="0" cellspacing="0" style="color: #252525; font-family: monospace; font-size: inherit; font-stretch: inherit; font-variant-east-asian: inherit; font-variant-numeric: inherit; line-height: inherit; margin: 0px; padding: 0px; width: 470px;"><tbody style="font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px;">
<tr bgcolor="#D7DCE6" style="font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px;"><td style="font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px; text-align: center; vertical-align: middle;">Account Title</td><td colspan="2" style="font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px; text-align: center; vertical-align: middle;">Debit</td><td style="font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px;"> </td><td colspan="3" style="font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px; text-align: center; vertical-align: middle;">Credit</td></tr>
<tr style="font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px;"><td style="font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px 0px 0px 15px; vertical-align: middle; width: 330px;">Cash</td><td style="font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px; text-align: right; vertical-align: middle; width: 10px;">$</td><td style="font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px; text-align: right; vertical-align: middle; width: 45px;">9,200</td><td style="font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px; width: 15px;"> </td><td style="font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px; text-align: right; vertical-align: middle; width: 10px;"> </td><td style="font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px; text-align: right; vertical-align: middle; width: 45px;"> </td><td style="font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px; width: 15px;"> </td></tr>
<tr bgcolor="#F7F7F7" style="font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px;"><td style="font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px 0px 0px 15px; vertical-align: middle;">Accounts receivable</td><td style="font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px; text-align: right; vertical-align: middle;"> </td><td style="font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px; text-align: right; vertical-align: middle;">16,500</td><td style="font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px;"> </td><td style="font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px; text-align: right; vertical-align: middle;"> </td><td style="font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px; text-align: right; vertical-align: middle;"> </td><td style="font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px;"> </td></tr>
<tr style="font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px;"><td style="font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px 0px 0px 15px; vertical-align: middle;">Office supplies</td><td style="font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px; text-align: right; vertical-align: middle;"> </td><td style="font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px; text-align: right; vertical-align: middle;">2,000</td><td style="font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px;"> </td><td style="font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px; text-align: right; vertical-align: middle;"> </td><td style="font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px; text-align: right; vertical-align: middle;"> </td><td style="font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px;"> </td></tr>
<tr bgcolor="#F7F7F7" style="font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px;"><td style="font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px 0px 0px 15px; vertical-align: middle;">Trucks</td><td style="font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px; text-align: right; vertical-align: middle;"> </td><td style="font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px; text-align: right; vertical-align: middle;">197,000</td><td style="font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px;"> </td><td style="font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px; text-align: right; vertical-align: middle;"> </td><td style="font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px; text-align: right; vertical-align: middle;"> </td><td style="font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px;"> </td></tr>
<tr style="font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px;"><td style="font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px 0px 0px 15px; vertical-align: middle;">Accumulated depreciation—Trucks</td><td style="font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px; text-align: right; vertical-align: middle;"> </td><td style="font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px; text-align: right; vertical-align: middle;"> </td><td style="font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px;"> </td><td style="font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px; text-align: right; vertical-align: middle;">$</td><td style="font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px; text-align: right; vertical-align: middle;">40,582</td><td style="font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px;"> </td></tr>
<tr bgcolor="#F7F7F7" style="font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px;"><td style="font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px 0px 0px 15px; vertical-align: middle;">Land</td><td style="font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px; text-align: right; vertical-align: middle;"> </td><td style="font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px; text-align: right; vertical-align: middle;">75,000</td><td style="font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px;"> </td><td style="font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px; text-align: right; vertical-align: middle;"> </td><td style="font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px; text-align: right; vertical-align: middle;"> </td><td style="font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px;"> </td></tr>
<tr style="font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px;"><td style="font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px 0px 0px 15px; vertical-align: middle;">Accounts payable</td><td style="font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px; text-align: right; vertical-align: middle;"> </td><td style="font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px; text-align: right; vertical-align: middle;"> </td><td style="font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px;"> </td><td style="font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px; text-align: right; vertical-align: middle;"> </td><td style="font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px; text-align: right; vertical-align: middle;">13,200</td><td style="font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px;"> </td></tr>
<tr bgcolor="#F7F7F7" style="font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px;"><td style="font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px 0px 0px 15px; vertical-align: middle;">Interest payable</td><td style="font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px; text-align: right; vertical-align: middle;"> </td><td style="font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px; text-align: right; vertical-align: middle;"> </td><td style="font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px;"> </td><td style="font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px; text-align: right; vertical-align: middle;"> </td><td style="font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px; text-align: right; vertical-align: middle;">3,000</td><td style="font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px;"> </td></tr>
<tr style="font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px;"><td style="font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px 0px 0px 15px; vertical-align: middle;">Long-term notes payable</td><td style="font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px; text-align: right; vertical-align: middle;"> </td><td style="font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px; text-align: right; vertical-align: middle;"> </td><td style="font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px;"> </td><td style="font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px; text-align: right; vertical-align: middle;"> </td><td style="font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px; text-align: right; vertical-align: middle;">52,000</td><td style="font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px;"> </td></tr>
<tr bgcolor="#F7F7F7" style="font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px;"><td style="font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px 0px 0px 15px; vertical-align: middle;">Common stock</td><td style="font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px; text-align: right; vertical-align: middle;"> </td><td style="font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px; text-align: right; vertical-align: middle;"> </td><td style="font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px;"> </td><td style="font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px; text-align: right; vertical-align: middle;"> </td><td style="font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px; text-align: right; vertical-align: middle;">17,000</td><td style="font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px;"> </td></tr>
<tr style="font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px;"><td style="font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px 0px 0px 15px; vertical-align: middle;">Retained earnings</td><td style="font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px; text-align: right; vertical-align: middle;"> </td><td style="font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px; text-align: right; vertical-align: middle;"> </td><td style="font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px;"> </td><td style="font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px; text-align: right; vertical-align: middle;"> </td><td style="font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px; text-align: right; vertical-align: middle;">169,301</td><td style="font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px;"> </td></tr>
<tr bgcolor="#F7F7F7" style="font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px;"><td style="font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px 0px 0px 15px; vertical-align: middle;">Dividends</td><td style="font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px; text-align: right; vertical-align: middle;"> </td><td style="font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px; text-align: right; vertical-align: middle;">19,000</td><td style="font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px;"> </td><td style="font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px; text-align: right; vertical-align: middle;"> </td><td style="font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px; text-align: right; vertical-align: middle;"> </td><td style="font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px;"> </td></tr>
<tr style="font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px;"><td style="font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px 0px 0px 15px; vertical-align: middle;">Trucking fees earned</td><td style="font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px; text-align: right; vertical-align: middle;"> </td><td style="font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px; text-align: right; vertical-align: middle;"> </td><td style="font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px;"> </td><td style="font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px; text-align: right; vertical-align: middle;"> </td><td style="font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px; text-align: right; vertical-align: middle;">126,500</td><td style="font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px;"> </td></tr>
<tr bgcolor="#F7F7F7" style="font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px;"><td style="font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px 0px 0px 15px; vertical-align: middle;">Depreciation expense—Trucks</td><td style="font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px; text-align: right; vertical-align: middle;"> </td><td style="font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px; text-align: right; vertical-align: middle;">26,175</td><td style="font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px;"> </td><td style="font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px; text-align: right; vertical-align: middle;"> </td><td style="font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px; text-align: right; vertical-align: middle;"> </td><td style="font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px;"> </td></tr>
<tr style="font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px;"><td style="font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px 0px 0px 15px; vertical-align: middle;">Salaries expense</td><td style="font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px; text-align: right; vertical-align: middle;"> </td><td style="font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px; text-align: right; vertical-align: middle;">59,329</td><td style="font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px;"> </td><td style="font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px; text-align: right; vertical-align: middle;"> </td><td style="font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px; text-align: right; vertical-align: middle;"> </td><td style="font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px;"> </td></tr>
<tr bgcolor="#F7F7F7" style="font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px;"><td style="font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px 0px 0px 15px; vertical-align: middle;">Office supplies expense</td><td style="font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px; text-align: right; vertical-align: middle;"> </td><td style="font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px; text-align: right; vertical-align: middle;">6,500</td><td style="font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px;"> </td><td style="font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px; text-align: right; vertical-align: middle;"> </td><td style="font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px; text-align: right; vertical-align: middle;"> </td><td style="font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px;"> </td></tr>
<tr style="font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px;"><td style="font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px 0px 0px 15px; vertical-align: middle;">Repairs expense—Trucks</td><td style="border-bottom: 1px solid black; font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px; text-align: right; vertical-align: middle;"> </td><td style="border-bottom: 1px solid black; font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px; text-align: right; vertical-align: middle;">10,879</td><td style="font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px;"> </td><td style="border-bottom: 1px solid black; font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px; text-align: right; vertical-align: middle;"> </td><td style="border-bottom: 1px solid black; font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px; text-align: right; vertical-align: middle;"> </td><td style="font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px;"> </td></tr>
<tr bgcolor="#F7F7F7" style="font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px;"><td style="font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px 0px 0px 15px; vertical-align: middle;">Totals</td><td style="border-bottom: double black; border-left-color: black; border-right-color: black; border-top-color: black; font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 3px 0px; text-align: right; vertical-align: middle;">$</td><td style="border-bottom: double black; border-left-color: black; border-right-color: black; border-top-color: black; font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 3px 0px; text-align: right; vertical-align: middle;">421,583</td><td style="font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px;"> </td><td style="border-bottom: double black; border-left-color: black; border-right-color: black; border-top-color: black; font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 3px 0px; text-align: right; vertical-align: middle;">$</td><td style="border-bottom: double black; border-left-color: black; border-right-color: black; border-top-color: black; font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 3px 0px; text-align: right; vertical-align: middle;">421,583</td><td style="font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px;"> </td></tr>
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The Retained Earnings account balance is $169,301 at December 31, 2016.<br /><span style="border: 0px; font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: 700; line-height: inherit; margin: 0px; padding: 0px;">(1) </span>Prepare the income statement for the year ended December 31, 2017.<br /><span style="border: 0px; font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: 700; line-height: inherit; margin: 0px; padding: 0px;">(2)</span> Prepare the statement of retained earnings for the year ended December 31, 2017.</div>
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<span style="background-color: #f3f3f3; color: #100000; font-family: "arial"; font-size: 30px;">4.</span><br />
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Following are Nintendo's revenue and expense accounts for a recent March 31 fiscal year-end (yen in millions). <span style="border: 0px; color: red; font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px;"><span style="border: 0px; font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: 700; line-height: inherit; margin: 0px; padding: 0px;">(Enter answers in millions.)</span></span></div>
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<tr bgcolor="#D7DCE6" style="font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px;"><td style="font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px; vertical-align: middle; width: 210px;"> </td><td style="font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px; vertical-align: middle; width: 10px;"> </td><td style="font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px; text-align: right; vertical-align: middle; width: 45px;"> </td><td style="font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px; vertical-align: middle; width: 15px;"> </td></tr>
<tr style="font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px;"><td style="font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px 0px 0px 15px; vertical-align: middle;">Net sales</td><td style="font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px; text-align: right; vertical-align: middle;">¥</td><td style="font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px; text-align: right; vertical-align: middle;">1,948,622</td><td style="font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px; text-align: right; vertical-align: middle;"> </td></tr>
<tr bgcolor="#F7F7F7" style="font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px;"><td style="font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px 0px 0px 15px; vertical-align: middle;">Cost of sales</td><td style="font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px; vertical-align: middle;"> </td><td style="font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px; text-align: right; vertical-align: middle;">1,184,981</td><td style="font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px; text-align: right; vertical-align: middle;"> </td></tr>
<tr style="font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px;"><td style="font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px 0px 0px 15px; vertical-align: middle;">Advertising expense</td><td style="font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px; vertical-align: middle;"> </td><td style="font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px; text-align: right; vertical-align: middle;">118,608</td><td style="font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px; text-align: right; vertical-align: middle;"> </td></tr>
<tr bgcolor="#F7F7F7" style="font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px;"><td style="font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px 0px 0px 15px; vertical-align: middle;">Other expense, net</td><td style="font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px; vertical-align: middle;"> </td><td style="font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px; text-align: right; vertical-align: middle;">397,944</td><td style="font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px; text-align: right; vertical-align: middle;"> </td></tr>
<tr style="font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px;"><td colspan="4" style="font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px; vertical-align: middle;"><hr align="left" noshade="noshade" style="background-color: #d7dce6; border-color: rgb(215, 220, 230); color: #d7dce6; height: 5px;" />
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Prepare the company's closing entries for its revenues and its expenses.</div>
<table class="review" id="holisticTable" style="border-bottom-color: initial; border-bottom-style: initial; border-image: initial; border-left-color: rgb(119, 119, 119); border-left-style: solid; border-right-color: initial; border-right-style: initial; border-spacing: 0px; border-top-color: rgb(119, 119, 119) !important; border-top-style: solid !important; border-width: 1px 0px 0px 1px; color: black; font-family: Verdana; font-size: 13px; font-stretch: inherit; font-variant-east-asian: inherit; font-variant-numeric: inherit; height: 188px; line-height: inherit; margin: -1px 0px 0px; padding: 0px; table-layout: fixed; width: 776px;" summary="Below is listing of entries that have been entered for this requirements." tabindex="0"><colgroup><col class="acol" style="width: 40px;" width="40"></col><col style="width: 85px;" width="85"></col><col style="width: 305px;" width="305"></col><col style="width: 75px;" width="75"></col><col style="width: 75px;" width="75"></col></colgroup><tbody style="border: 0px; margin: 0px; padding: 0px;">
<tr h="26px" style="border: 0px; height: 26px; margin: 0px; padding: 0px;"><th class="styleCenter styleBold serial-no" style="background-color: #79ade5; border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; margin: 0px; overflow: hidden; padding: 0px 3px; text-align: center; width: 84px;">No</th><th class="styleCenter styleBold" style="background-color: #79ade5; border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; margin: 0px; overflow: hidden; padding: 0px 3px; text-align: center; width: auto;">Date</th><th class="styleCenter styleBold" style="background-color: #79ade5; border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; margin: 0px; overflow: hidden; padding: 0px 3px; text-align: center; width: auto;">General Journal</th><th class="styleCenter styleBold" style="background-color: #79ade5; border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; margin: 0px; overflow: hidden; padding: 0px 3px; text-align: center; width: auto;">Debit</th><th class="styleCenter styleBold" style="background-color: #79ade5; border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; margin: 0px; overflow: hidden; padding: 0px 3px; text-align: center; width: auto;">Credit</th></tr>
<tr h="23" style="border: 0px; cursor: pointer; height: 23px; margin: 0px; padding: 0px;" table="1"><td class="serialno-text" style="border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; text-align: center; top: 0px !important; white-space: nowrap;">1</td><td class="styleCenter" colspan="1" id="1_table1_cell_c0_r0" rowspan="1" style="border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; text-align: center; top: 0px !important; white-space: nowrap;">March 31</td><td class="dropDownList ddPolicydropDownList ddPolicy rightAnswer" colspan="1" id="1_table1_cell_c1_r0" rowspan="1" style="background-attachment: initial !important; background-clip: initial !important; background-image: initial !important; background-origin: initial !important; background-position: initial !important; background-repeat: initial !important; background-size: initial !important; border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; top: 0px !important; white-space: nowrap;">Net sales<span aria-hidden="true" class="icon-Right small_rd_backg" role="presentation" style="-webkit-font-smoothing: antialiased; border: 0px; font-family: AccountingTool !important; font-variant-east-asian: normal; font-variant-numeric: normal; line-height: 1; margin: 0px; padding: 0px; position: absolute; right: 5px; speak: none; top: 11px; transform: translateY(-50%);"></span><span class="text-hide" style="border: 0px; margin: 0px; padding: 0px; position: absolute; text-indent: -99999px;">selected answer correct</span></td><td class="toggled groupResponse isN toggled groupResponse toggled groupResponse styleNumber rightAnswer" colspan="1" id="1_table1_cell_c2_r0" rowspan="1" style="background-attachment: initial !important; background-clip: initial !important; background-image: initial !important; background-origin: initial !important; background-position: initial !important; background-repeat: initial !important; background-size: initial !important; border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; text-align: right; top: 0px !important; white-space: nowrap;" togglehtmlindex="44">1,948,622<span aria-hidden="true" class="icon-Right small_rd_backg" role="presentation" style="-webkit-font-smoothing: antialiased; border: 0px; font-family: AccountingTool !important; font-variant-east-asian: normal; font-variant-numeric: normal; line-height: 1; margin: 0px; padding: 0px; position: absolute; right: 5px; speak: none; top: 11px; transform: translateY(-50%);"></span><span class="text-hide" style="border: 0px; margin: 0px; padding: 0px; position: absolute; text-align: left; text-indent: -99999px;">selected answer correct</span></td><td class="toggled groupResponse isN toggled groupResponse toggled groupResponse styleNumber" colspan="1" id="1_table1_cell_c3_r0" rowspan="1" style="border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; text-align: right; top: 0px !important; white-space: nowrap;" togglehtmlindex="44"><span class="text-hide" style="border: 0px; margin: 0px; padding: 0px; position: absolute; text-align: left; text-indent: -99999px;">not attempted</span></td></tr>
<tr h="23" style="border: 0px; cursor: pointer; height: 23px; margin: 0px; padding: 0px;" table="1"><td class="serialno-text" style="border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; text-align: center; text-indent: 100px; top: 0px !important; white-space: nowrap;"></td><td id="1_table1_cell_c0_r1" style="border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; top: 0px !important; white-space: nowrap;"></td><td class="dropDownList ddPolicydropDownList ddPolicy GJIndent rightAnswer" colspan="1" id="1_table1_cell_c1_r1" rowspan="1" style="background-attachment: initial !important; background-clip: initial !important; background-image: initial !important; background-origin: initial !important; background-position: initial !important; background-repeat: initial !important; background-size: initial !important; border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; text-indent: 15px; top: 0px !important; white-space: nowrap;">Income summary<span aria-hidden="true" class="icon-Right small_rd_backg" role="presentation" style="-webkit-font-smoothing: antialiased; border: 0px; font-family: AccountingTool !important; font-variant-east-asian: normal; font-variant-numeric: normal; line-height: 1; margin: 0px; padding: 0px; position: absolute; right: 5px; speak: none; top: 11px; transform: translateY(-50%);"></span><span class="text-hide" style="border: 0px; margin: 0px; padding: 0px; position: absolute; text-indent: -99999px;">selected answer correct</span></td><td class="toggled groupResponse isN styleNumber" colspan="1" id="1_table1_cell_c2_r1" rowspan="1" style="border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; text-align: right; top: 0px !important; white-space: nowrap;" togglehtmlindex="7"><span class="text-hide" style="border: 0px; margin: 0px; padding: 0px; position: absolute; text-align: left; text-indent: -99999px;">not attempted</span></td><td class="toggled groupResponse isN styleNumber rightAnswer" colspan="1" id="1_table1_cell_c3_r1" rowspan="1" style="background-attachment: initial !important; background-clip: initial !important; background-image: initial !important; background-origin: initial !important; background-position: initial !important; background-repeat: initial !important; background-size: initial !important; border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; text-align: right; top: 0px !important; white-space: nowrap;" togglehtmlindex="7">1,948,622<span aria-hidden="true" class="icon-Right small_rd_backg" role="presentation" style="-webkit-font-smoothing: antialiased; border: 0px; font-family: AccountingTool !important; font-variant-east-asian: normal; font-variant-numeric: normal; line-height: 1; margin: 0px; padding: 0px; position: absolute; right: 5px; speak: none; top: 11px; transform: translateY(-50%);"></span><span class="text-hide" style="border: 0px; margin: 0px; padding: 0px; position: absolute; text-align: left; text-indent: -99999px;">selected answer correct</span></td></tr>
<tr class="second-row" h="23" style="border: 0px; height: 23px; margin: 0px; padding: 0px;"><td style="border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; top: 0px !important; white-space: nowrap;"></td><td style="border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; top: 0px !important; white-space: nowrap;"></td><td style="border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; top: 0px !important; white-space: nowrap;"></td><td style="border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; top: 0px !important; white-space: nowrap;"></td><td style="border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; top: 0px !important; white-space: nowrap;"></td></tr>
<tr h="23" style="border: 0px; cursor: pointer; height: 23px; margin: 0px; padding: 0px;" table="2"><td class="serialno-text" style="border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; text-align: center; top: 0px !important; white-space: nowrap;">2</td><td class="styleCenter" colspan="1" id="1_table2_cell_c0_r0" rowspan="1" style="border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; text-align: center; top: 0px !important; white-space: nowrap;">March 31</td><td class="dropDownList ddPolicydropDownList ddPolicy rightAnswer" colspan="1" id="1_table2_cell_c1_r0" rowspan="1" style="background-attachment: initial !important; background-clip: initial !important; background-image: initial !important; background-origin: initial !important; background-position: initial !important; background-repeat: initial !important; background-size: initial !important; border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; top: 0px !important; white-space: nowrap;">Income summary<span aria-hidden="true" class="icon-Right small_rd_backg" role="presentation" style="-webkit-font-smoothing: antialiased; border: 0px; font-family: AccountingTool !important; font-variant-east-asian: normal; font-variant-numeric: normal; line-height: 1; margin: 0px; padding: 0px; position: absolute; right: 5px; speak: none; top: 11px; transform: translateY(-50%);"></span><span class="text-hide" style="border: 0px; margin: 0px; padding: 0px; position: absolute; text-indent: -99999px;">selected answer correct</span></td><td class="toggled groupResponse isN styleNumber toggled groupResponse rightAnswer" colspan="1" id="1_table2_cell_c2_r0" rowspan="1" style="background-attachment: initial !important; background-clip: initial !important; background-image: initial !important; background-origin: initial !important; background-position: initial !important; background-repeat: initial !important; background-size: initial !important; border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; text-align: right; top: 0px !important; white-space: nowrap;" togglehtmlindex="47">1,701,533<span aria-hidden="true" class="icon-Right small_rd_backg" role="presentation" style="-webkit-font-smoothing: antialiased; border: 0px; font-family: AccountingTool !important; font-variant-east-asian: normal; font-variant-numeric: normal; line-height: 1; margin: 0px; padding: 0px; position: absolute; right: 5px; speak: none; top: 11px; transform: translateY(-50%);"></span><span class="text-hide" style="border: 0px; margin: 0px; padding: 0px; position: absolute; text-align: left; text-indent: -99999px;">selected answer correct</span></td><td class="toggled groupResponse isN toggled groupResponse styleNumber" colspan="1" id="1_table2_cell_c3_r0" rowspan="1" style="border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; text-align: right; top: 0px !important; white-space: nowrap;" togglehtmlindex="47"><span class="text-hide" style="border: 0px; margin: 0px; padding: 0px; position: absolute; text-align: left; text-indent: -99999px;">not attempted</span></td></tr>
<tr h="23" style="border: 0px; cursor: pointer; height: 23px; margin: 0px; padding: 0px;" table="2"><td class="serialno-text" style="border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; text-align: center; text-indent: 100px; top: 0px !important; white-space: nowrap;"></td><td id="1_table2_cell_c0_r1" style="border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; top: 0px !important; white-space: nowrap;"></td><td class="dropDownList ddPolicy shuffled groupResponsedropDownList GJIndent rightAnswer" colspan="1" id="1_table2_cell_c1_r1" rowspan="1" shufflehtmlindex="36" style="background-attachment: initial !important; background-clip: initial !important; background-image: initial !important; background-origin: initial !important; background-position: initial !important; background-repeat: initial !important; background-size: initial !important; border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; text-indent: 15px; top: 0px !important; white-space: nowrap;">Cost of sales<span aria-hidden="true" class="icon-Right small_rd_backg" role="presentation" style="-webkit-font-smoothing: antialiased; border: 0px; font-family: AccountingTool !important; font-variant-east-asian: normal; font-variant-numeric: normal; line-height: 1; margin: 0px; padding: 0px; position: absolute; right: 5px; speak: none; top: 11px; transform: translateY(-50%);"></span><span class="text-hide" style="border: 0px; margin: 0px; padding: 0px; position: absolute; text-indent: -99999px;">selected answer correct</span></td><td class="toggled groupResponse shuffled isN styleNumber" colspan="1" id="1_table2_cell_c2_r1" rowspan="1" shufflehtmlindex="36" style="border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; text-align: right; top: 0px !important; white-space: nowrap;" togglehtmlindex="13"><span class="text-hide" style="border: 0px; margin: 0px; padding: 0px; position: absolute; text-align: left; text-indent: -99999px;">not attempted</span></td><td class="toggled groupResponse shuffled isN styleNumber rightAnswer" colspan="1" id="1_table2_cell_c3_r1" rowspan="1" shufflehtmlindex="36" style="background-attachment: initial !important; background-clip: initial !important; background-image: initial !important; background-origin: initial !important; background-position: initial !important; background-repeat: initial !important; background-size: initial !important; border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; text-align: right; top: 0px !important; white-space: nowrap;" togglehtmlindex="13">1,184,981<span aria-hidden="true" class="icon-Right small_rd_backg" role="presentation" style="-webkit-font-smoothing: antialiased; border: 0px; font-family: AccountingTool !important; font-variant-east-asian: normal; font-variant-numeric: normal; line-height: 1; margin: 0px; padding: 0px; position: absolute; right: 5px; speak: none; top: 11px; transform: translateY(-50%);"></span><span class="text-hide" style="border: 0px; margin: 0px; padding: 0px; position: absolute; text-align: left; text-indent: -99999px;">selected answer correct</span></td></tr>
<tr h="23" style="border: 0px; cursor: pointer; height: 23px; margin: 0px; padding: 0px;" table="2"><td class="serialno-text" style="border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; text-align: center; text-indent: 100px; top: 0px !important; white-space: nowrap;"></td><td id="1_table2_cell_c0_r2" style="border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; top: 0px !important; white-space: nowrap;"></td><td class="dropDownList ddPolicy shuffled groupResponsedropDownList GJIndent rightAnswer" colspan="1" id="1_table2_cell_c1_r2" rowspan="1" shufflehtmlindex="36" style="background-attachment: initial !important; background-clip: initial !important; background-image: initial !important; background-origin: initial !important; background-position: initial !important; background-repeat: initial !important; background-size: initial !important; border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; text-indent: 15px; top: 0px !important; white-space: nowrap;">Advertising expense<span aria-hidden="true" class="icon-Right small_rd_backg" role="presentation" style="-webkit-font-smoothing: antialiased; border: 0px; font-family: AccountingTool !important; font-variant-east-asian: normal; font-variant-numeric: normal; line-height: 1; margin: 0px; padding: 0px; position: absolute; right: 5px; speak: none; top: 11px; transform: translateY(-50%);"></span><span class="text-hide" style="border: 0px; margin: 0px; padding: 0px; position: absolute; text-indent: -99999px;">selected answer correct</span></td><td class="toggled groupResponse shuffled isN styleNumber" colspan="1" id="1_table2_cell_c2_r2" rowspan="1" shufflehtmlindex="36" style="border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; text-align: right; top: 0px !important; white-space: nowrap;" togglehtmlindex="14"><span class="text-hide" style="border: 0px; margin: 0px; padding: 0px; position: absolute; text-align: left; text-indent: -99999px;">not attempted</span></td><td class="toggled groupResponse shuffled isN styleNumber rightAnswer" colspan="1" id="1_table2_cell_c3_r2" rowspan="1" shufflehtmlindex="36" style="background-attachment: initial !important; background-clip: initial !important; background-image: initial !important; background-origin: initial !important; background-position: initial !important; background-repeat: initial !important; background-size: initial !important; border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; text-align: right; top: 0px !important; white-space: nowrap;" togglehtmlindex="14">118,608<span aria-hidden="true" class="icon-Right small_rd_backg" role="presentation" style="-webkit-font-smoothing: antialiased; border: 0px; font-family: AccountingTool !important; font-variant-east-asian: normal; font-variant-numeric: normal; line-height: 1; margin: 0px; padding: 0px; position: absolute; right: 5px; speak: none; top: 11px; transform: translateY(-50%);"></span><span class="text-hide" style="border: 0px; margin: 0px; padding: 0px; position: absolute; text-align: left; text-indent: -99999px;">selected answer correct</span></td></tr>
<tr h="23" style="border: 0px; cursor: pointer; height: 23px; margin: 0px; padding: 0px;" table="2"><td class="serialno-text" style="border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; text-align: center; text-indent: 100px; top: 0px !important; white-space: nowrap;"></td><td id="1_table2_cell_c0_r3" style="border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; top: 0px !important; white-space: nowrap;"></td><td class="dropDownList ddPolicy shuffled groupResponsedropDownList bg_imagedropDownList GJIndent rightAnswer" colspan="1" id="1_table2_cell_c1_r3" rowspan="1" shufflehtmlindex="36" style="background-attachment: initial !important; background-clip: initial !important; background-image: initial !important; background-origin: initial !important; background-position: initial !important; background-repeat: initial !important; background-size: initial !important; border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; text-indent: 15px; top: 0px !important; white-space: nowrap;">Other expense, net<span aria-hidden="true" class="icon-Right small_rd_backg" role="presentation" style="-webkit-font-smoothing: antialiased; border: 0px; font-family: AccountingTool !important; font-variant-east-asian: normal; font-variant-numeric: normal; line-height: 1; margin: 0px; padding: 0px; position: absolute; right: 5px; speak: none; top: 11px; transform: translateY(-50%);"></span><span class="text-hide" style="border: 0px; margin: 0px; padding: 0px; position: absolute; text-indent: -99999px;">selected answer correct</span></td><td class="toggled groupResponse shuffled isN styleNumber" colspan="1" id="1_table2_cell_c2_r3" rowspan="1" shufflehtmlindex="36" style="border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; text-align: right; top: 0px !important; white-space: nowrap;" togglehtmlindex="15"><span class="text-hide" style="border: 0px; margin: 0px; padding: 0px; position: absolute; text-align: left; text-indent: -99999px;">not attempted</span></td><td class="toggled groupResponse shuffled isN styleNumber rightAnswer" colspan="1" id="1_table2_cell_c3_r3" rowspan="1" shufflehtmlindex="36" style="background-attachment: initial !important; background-clip: initial !important; background-image: initial !important; background-origin: initial !important; background-position: initial !important; background-repeat: initial !important; background-size: initial !important; border-bottom-color: rgb(119, 119, 119); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: rgb(119, 119, 119); border-right-style: solid; border-top-color: initial; border-top-style: initial; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-family: arial, serif; left: 0px !important; margin: 0px; overflow: hidden; padding: 0px 3px; position: relative; text-align: right; top: 0px !important; white-space: nowrap;" togglehtmlindex="15">397,944<span aria-hidden="true" class="icon-Right small_rd_backg" role="presentation" style="-webkit-font-smoothing: antialiased; border: 0px; font-family: AccountingTool !important; font-variant-east-asian: normal; font-variant-numeric: normal; line-height: 1; margin: 0px; padding: 0px; position: absolute; right: 5px; speak: none; top: 11px; transform: translateY(-50%);"></span><span class="text-hide" style="border: 0px; margin: 0px; padding: 0px; position: absolute; text-align: left; text-indent: -99999px;">selected answer correct</span></td></tr>
</tbody></table>
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<div class="jSheetEditPane" id="jSheetEditPane_0_0" style="background-image: none; border: 0px; margin: 0px; padding: 0px; position: relative; width: 494px;">
<div style="margin: 0px;">
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<div class="jSheetEditPane" id="jSheetEditPane_0_0" style="background-image: none !important; border: 0px; margin: 0px; padding: 0px !important; position: relative !important; width: 494px;">
<span style="background-color: #f3f3f3; color: #100000; font-family: "arial"; font-size: 30px;">5.</span><br />
<div>
<table border="0" cellpadding="0" cellspacing="0" style="color: #252525; font-family: monospace; font-size: inherit; font-stretch: inherit; font-variant-east-asian: inherit; font-variant-numeric: inherit; line-height: inherit; margin: 0px; padding: 0px; width: 470px;"><tbody style="font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px;">
<tr bgcolor="#D7DCE6" style="font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px;"><td style="font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px; text-align: center; vertical-align: middle;">Account Title</td><td colspan="2" style="font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px; text-align: center; vertical-align: middle;">Debit</td><td style="font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px;"> </td><td colspan="3" style="font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px; text-align: center; vertical-align: middle;">Credit</td></tr>
<tr style="font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px;"><td style="font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px 0px 0px 15px; vertical-align: middle; width: 330px;">Cash</td><td style="font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px; text-align: right; vertical-align: middle; width: 10px;">$</td><td style="font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px; text-align: right; vertical-align: middle; width: 45px;">7,400</td><td style="font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px; width: 15px;"> </td><td style="font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px; text-align: right; vertical-align: middle; width: 10px;"> </td><td style="font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px; text-align: right; vertical-align: middle; width: 45px;"> </td><td style="font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px; width: 15px;"> </td></tr>
<tr bgcolor="#F7F7F7" style="font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px;"><td style="font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px 0px 0px 15px; vertical-align: middle;">Accounts receivable</td><td style="font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px; text-align: right; vertical-align: middle;"> </td><td style="font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px; text-align: right; vertical-align: middle;">15,500</td><td style="font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px;"> </td><td style="font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px; text-align: right; vertical-align: middle;"> </td><td style="font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px; text-align: right; vertical-align: middle;"> </td><td style="font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px;"> </td></tr>
<tr style="font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px;"><td style="font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px 0px 0px 15px; vertical-align: middle;">Office supplies</td><td style="font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px; text-align: right; vertical-align: middle;"> </td><td style="font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px; text-align: right; vertical-align: middle;">6,160</td><td style="font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px;"> </td><td style="font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px; text-align: right; vertical-align: middle;"> </td><td style="font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px; text-align: right; vertical-align: middle;"> </td><td style="font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px;"> </td></tr>
<tr bgcolor="#F7F7F7" style="font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px;"><td style="font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px 0px 0px 15px; vertical-align: middle;">Trucks</td><td style="font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px; text-align: right; vertical-align: middle;"> </td><td style="font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px; text-align: right; vertical-align: middle;">173,000</td><td style="font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px;"> </td><td style="font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px; text-align: right; vertical-align: middle;"> </td><td style="font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px; text-align: right; vertical-align: middle;"> </td><td style="font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px;"> </td></tr>
<tr style="font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px;"><td style="font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px 0px 0px 15px; vertical-align: middle;">Accumulated depreciation—Trucks</td><td style="font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px; text-align: right; vertical-align: middle;"> </td><td style="font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px; text-align: right; vertical-align: middle;"> </td><td style="font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px;"> </td><td style="font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px; text-align: right; vertical-align: middle;">$</td><td style="font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px; text-align: right; vertical-align: middle;">35,638</td><td style="font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px;"> </td></tr>
<tr bgcolor="#F7F7F7" style="font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px;"><td style="font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px 0px 0px 15px; vertical-align: middle;">Land</td><td style="font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px; text-align: right; vertical-align: middle;"> </td><td style="font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px; text-align: right; vertical-align: middle;">46,000</td><td style="font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px;"> </td><td style="font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px; text-align: right; vertical-align: middle;"> </td><td style="font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px; text-align: right; vertical-align: middle;"> </td><td style="font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px;"> </td></tr>
<tr style="font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px;"><td style="font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px 0px 0px 15px; vertical-align: middle;">Accounts payable</td><td style="font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px; text-align: right; vertical-align: middle;"> </td><td style="font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px; text-align: right; vertical-align: middle;"> </td><td style="font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px;"> </td><td style="font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px; text-align: right; vertical-align: middle;"> </td><td style="font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px; text-align: right; vertical-align: middle;">11,400</td><td style="font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px;"> </td></tr>
<tr bgcolor="#F7F7F7" style="font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px;"><td style="font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px 0px 0px 15px; vertical-align: middle;">Interest payable</td><td style="font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px; text-align: right; vertical-align: middle;"> </td><td style="font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px; text-align: right; vertical-align: middle;"> </td><td style="font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px;"> </td><td style="font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px; text-align: right; vertical-align: middle;"> </td><td style="font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px; text-align: right; vertical-align: middle;">18,000</td><td style="font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px;"> </td></tr>
<tr style="font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px;"><td style="font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px 0px 0px 15px; vertical-align: middle;">Long-term notes payable</td><td style="font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px; text-align: right; vertical-align: middle;"> </td><td style="font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px; text-align: right; vertical-align: middle;"> </td><td style="font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px;"> </td><td style="font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px; text-align: right; vertical-align: middle;"> </td><td style="font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px; text-align: right; vertical-align: middle;">47,000</td><td style="font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px;"> </td></tr>
<tr bgcolor="#F7F7F7" style="font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px;"><td style="font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px 0px 0px 15px; vertical-align: middle;">Common stock</td><td style="font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px; text-align: right; vertical-align: middle;"> </td><td style="font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px; text-align: right; vertical-align: middle;"> </td><td style="font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px;"> </td><td style="font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px; text-align: right; vertical-align: middle;"> </td><td style="font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px; text-align: right; vertical-align: middle;">16,000</td><td style="font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px;"> </td></tr>
<tr style="font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px;"><td style="font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px 0px 0px 15px; vertical-align: middle;">Retained earnings</td><td style="font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px; text-align: right; vertical-align: middle;"> </td><td style="font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px; text-align: right; vertical-align: middle;"> </td><td style="font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px;"> </td><td style="font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px; text-align: right; vertical-align: middle;"> </td><td style="font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px; text-align: right; vertical-align: middle;">99,169</td><td style="font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px;"> </td></tr>
<tr bgcolor="#F7F7F7" style="font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px;"><td style="font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px 0px 0px 15px; vertical-align: middle;">Dividends</td><td style="font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px; text-align: right; vertical-align: middle;"> </td><td style="font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px; text-align: right; vertical-align: middle;">12,000</td><td style="font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px;"> </td><td style="font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px; text-align: right; vertical-align: middle;"> </td><td style="font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px; text-align: right; vertical-align: middle;"> </td><td style="font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px;"> </td></tr>
<tr style="font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px;"><td style="font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px 0px 0px 15px; vertical-align: middle;">Trucking fees earned</td><td style="font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px; text-align: right; vertical-align: middle;"> </td><td style="font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px; text-align: right; vertical-align: middle;"> </td><td style="font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px;"> </td><td style="font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px; text-align: right; vertical-align: middle;"> </td><td style="font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px; text-align: right; vertical-align: middle;">123,000</td><td style="font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px;"> </td></tr>
<tr bgcolor="#F7F7F7" style="font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px;"><td style="font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px 0px 0px 15px; vertical-align: middle;">Depreciation expense—Trucks</td><td style="font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px; text-align: right; vertical-align: middle;"> </td><td style="font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px; text-align: right; vertical-align: middle;">22,987</td><td style="font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px;"> </td><td style="font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px; text-align: right; vertical-align: middle;"> </td><td style="font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px; text-align: right; vertical-align: middle;"> </td><td style="font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px;"> </td></tr>
<tr style="font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px;"><td style="font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px 0px 0px 15px; vertical-align: middle;">Salaries expense</td><td style="font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px; text-align: right; vertical-align: middle;"> </td><td style="font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px; text-align: right; vertical-align: middle;">52,528</td><td style="font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px;"> </td><td style="font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px; text-align: right; vertical-align: middle;"> </td><td style="font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px; text-align: right; vertical-align: middle;"> </td><td style="font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px;"> </td></tr>
<tr bgcolor="#F7F7F7" style="font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px;"><td style="font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px 0px 0px 15px; vertical-align: middle;">Office supplies expense</td><td style="font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px; text-align: right; vertical-align: middle;"> </td><td style="font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px; text-align: right; vertical-align: middle;">5,000</td><td style="font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px;"> </td><td style="font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px; text-align: right; vertical-align: middle;"> </td><td style="font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px; text-align: right; vertical-align: middle;"> </td><td style="font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px;"> </td></tr>
<tr style="font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px;"><td style="font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px 0px 0px 15px; vertical-align: middle;">Repairs expense—Trucks</td><td style="border-bottom: 1px solid black; font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px; text-align: right; vertical-align: middle;"> </td><td style="border-bottom: 1px solid black; font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px; text-align: right; vertical-align: middle;">9,632</td><td style="font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px;"> </td><td style="border-bottom: 1px solid black; font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px; text-align: right; vertical-align: middle;"> </td><td style="border-bottom: 1px solid black; font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px; text-align: right; vertical-align: middle;"> </td><td style="font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px;"> </td></tr>
<tr bgcolor="#F7F7F7" style="font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px;"><td style="font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px 0px 0px 15px; vertical-align: middle;">Totals</td><td style="border-bottom: double black; border-left-color: black; border-right-color: black; border-top-color: black; font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 3px 0px; text-align: right; vertical-align: middle;">$</td><td style="border-bottom: double black; border-left-color: black; border-right-color: black; border-top-color: black; font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 3px 0px; text-align: right; vertical-align: middle;">350,207</td><td style="font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px;"> </td><td style="border-bottom: double black; border-left-color: black; border-right-color: black; border-top-color: black; font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 3px 0px; text-align: right; vertical-align: middle;">$</td><td style="border-bottom: double black; border-left-color: black; border-right-color: black; border-top-color: black; font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 3px 0px; text-align: right; vertical-align: middle;">350,207</td><td style="font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px;"> </td></tr>
<tr style="font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px;"><td colspan="7" style="font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px; vertical-align: middle;"><hr align="left" noshade="noshade" style="background-color: #d7dce6; border-color: rgb(215, 220, 230); color: #d7dce6; height: 5px;" />
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<br />Use the above adjusted trial balance to prepare Wilson Trucking Company's classified balance sheet as of December 31, 2017.</div>
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Retained earnings is computed as:</div>
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<tr bgcolor="#D7DCE6" style="font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px;"><td style="font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px; text-align: left; vertical-align: middle; width: 650px;"> </td><td style="font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px; text-align: right; vertical-align: middle; width: 10px;"> </td><td style="font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px; text-align: right; vertical-align: middle; width: 45px;"> </td><td style="font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px; text-align: left; vertical-align: middle; width: 10px;"> </td><td style="font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px; text-align: left; vertical-align: middle; width: 15px;"> </td></tr>
<tr style="font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px;"><td style="font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px 0px 0px 15px; text-align: left; vertical-align: middle;">Beginning balance</td><td style="font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px; text-align: right; vertical-align: middle;">$</td><td style="font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px; text-align: right; vertical-align: middle;">99,169</td><td style="font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px; text-align: left; vertical-align: middle;"> </td><td style="font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px; text-align: left; vertical-align: middle;"> </td></tr>
<tr bgcolor="#F7F7F7" style="font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px;"><td style="font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px 0px 0px 15px; text-align: left; vertical-align: middle;">Plus: Net income ($123,000 – $22,987 – $52,528 – $5,000 – $9,632)</td><td style="font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px; text-align: right; vertical-align: middle;"> </td><td style="font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px; text-align: right; vertical-align: middle;">32,853</td><td style="font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px; text-align: left; vertical-align: middle;"> </td><td style="font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px; text-align: left; vertical-align: middle;"> </td></tr>
<tr style="font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px;"><td style="font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px 0px 0px 15px; text-align: left; vertical-align: middle;">Less: Dividends</td><td style="border-bottom: 1px solid black; font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px; text-align: right; vertical-align: middle;"> </td><td style="border-bottom: 1px solid black; font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px; text-align: right; vertical-align: middle;">(12,000</td><td style="border-bottom: 1px solid black; font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px; text-align: left; vertical-align: middle;">)</td><td style="font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px; text-align: left; vertical-align: middle;"> </td></tr>
<tr bgcolor="#F7F7F7" style="font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px;"><td style="font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px 0px 0px 15px; text-align: left; vertical-align: middle;">Ending balance</td><td style="border-bottom: double black; border-left-color: black; border-right-color: black; border-top-color: black; font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 3px 0px; text-align: right; vertical-align: middle;">$</td><td style="border-bottom: double black; border-left-color: black; border-right-color: black; border-top-color: black; font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 3px 0px; text-align: right; vertical-align: middle;">120,022</td><td style="border-bottom: double black; border-left-color: black; border-right-color: black; border-top-color: black; font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 3px 0px; text-align: left; vertical-align: middle;"> </td><td style="font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px; text-align: left; vertical-align: middle;"> </td></tr>
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Orangehttp://www.blogger.com/profile/00451860658742728627noreply@blogger.com0tag:blogger.com,1999:blog-8078700684572586728.post-78156115264707175832019-07-02T12:00:00.000-07:002019-07-03T00:41:52.015-07:00Connect - another Financial Accounting, Chapter 2<div style="background-color: white; border: 0px; color: #252525; font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; padding: 0px;">
<span style="border: 0px; font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: 700; line-height: inherit; margin: 0px; padding: 0px;"><span style="background-color: #f3f3f3; color: #100000; font-family: "arial"; font-size: 30px; font-weight: 400;">1.</span></span></div>
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<span style="font-family: proxima-nova-soft, sans-serif;">Classify each of the following accounts as an asset (A), liability (L), or equity (EQ) account.</span><br />
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<a href="https://blogger.googleusercontent.com/img/b/R29vZ2xl/AVvXsEgcQbPEEmBETbfzSSgzLYXiGSzjTsDF2jWub9XPyaTdUURM3Cj6XqX5vMBkbuzSv33FEeMYJlhyphenhyphensUSFuHBvyU5WlzPRWfhsF6B5XYjCL0L3INXdQKghdnGEOPLnWvSOh4U5B9FHKIJjd58/s1600/1.png" imageanchor="1" style="margin-left: 1em; margin-right: 1em;"><img border="0" data-original-height="235" data-original-width="281" src="https://blogger.googleusercontent.com/img/b/R29vZ2xl/AVvXsEgcQbPEEmBETbfzSSgzLYXiGSzjTsDF2jWub9XPyaTdUURM3Cj6XqX5vMBkbuzSv33FEeMYJlhyphenhyphensUSFuHBvyU5WlzPRWfhsF6B5XYjCL0L3INXdQKghdnGEOPLnWvSOh4U5B9FHKIJjd58/s1600/1.png" /></a></div>
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<span style="background-color: #f3f3f3; color: #100000; font-family: "arial"; font-size: 30px;">2.</span></div>
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<span style="color: #252525; font-family: proxima-nova-soft, sans-serif; font-size: small;">Identify the normal balance (debit or credit) for each of the following accounts.</span><br />
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<a href="https://blogger.googleusercontent.com/img/b/R29vZ2xl/AVvXsEg8Tyx6OXAjrFHdnj4WnLRUh_59NfzftL4r75XhcwDgAJEcpIrncjhkFVX50dt1XUQb3bL8KQ3lFhhxm9AcO2h_Vwk7TiwkrA9ixd6ItPDf5hWIC0VZs1gFcIO-Q6LZsFOvW-_62rYTZbU/s1600/2.png" imageanchor="1" style="margin-left: 1em; margin-right: 1em;"><img border="0" data-original-height="238" data-original-width="286" src="https://blogger.googleusercontent.com/img/b/R29vZ2xl/AVvXsEg8Tyx6OXAjrFHdnj4WnLRUh_59NfzftL4r75XhcwDgAJEcpIrncjhkFVX50dt1XUQb3bL8KQ3lFhhxm9AcO2h_Vwk7TiwkrA9ixd6ItPDf5hWIC0VZs1gFcIO-Q6LZsFOvW-_62rYTZbU/s1600/2.png" /></a></div>
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<span style="background-color: #f3f3f3; color: #100000; font-family: "arial"; font-size: 30px;">3.</span></div>
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For each transaction, (1) analyze the transaction using the accounting equation, (2) record the transaction in journal entry form, and (3) post the entry using T-accounts to represent ledger accounts. Use the following (partial) chart of accounts—account numbers in parentheses: Cash (101); Accounts Receivable (106); Office Supplies (124); Trucks (153); Equipment (167); Accounts Payable (201); Unearned Landscaping Revenue (236); Common Stock (307); Dividends (319); Landscaping Revenue (403); Wages Expense (601), and Landscaping Expense (696).</div>
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<li style="border: 0px; font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px;"><span style="border: 0px; font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: normal; line-height: inherit; margin: 0px; padding: 0px;">On May 15, DeShawn Tyler opens a landscaping company called Elegant Lawns by investing $88,000 in cash along with equipment having a $48,000 value in exchange for common stock.</span></li>
<li style="border: 0px; font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px;"><span style="border: 0px; font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: normal; line-height: inherit; margin: 0px; padding: 0px;">On May 21, Elegant Lawns purchases office supplies on credit for $640.</span></li>
<li style="border: 0px; font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px;"><span style="border: 0px; font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: normal; line-height: inherit; margin: 0px; padding: 0px;">On May 25, Elegant Lawns receives $9,600 cash for performing landscaping services.</span></li>
<li style="border: 0px; font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px;"><span style="border: 0px; font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: normal; line-height: inherit; margin: 0px; padding: 0px;">On May 30, Elegant Lawns receives $2,800 cash in advance of providing landscaping services to a customer.</span></li>
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<a href="https://blogger.googleusercontent.com/img/b/R29vZ2xl/AVvXsEiE0bgDiInHmEZebwLPGBd7hIPYLC1Rn4bNZ_z-auoED6mkZkfgDo57GBQrfkqrlInMinVWUsvKwyjf02JUm4E5KBn5R_bFVOkLXp4kLbIdjjiaUmNWkLkGaaRHJXjKIFmfGmgv9esbx8g/s1600/1.png" imageanchor="1" style="margin-left: 1em; margin-right: 1em;"><img border="0" data-original-height="238" data-original-width="559" src="https://blogger.googleusercontent.com/img/b/R29vZ2xl/AVvXsEiE0bgDiInHmEZebwLPGBd7hIPYLC1Rn4bNZ_z-auoED6mkZkfgDo57GBQrfkqrlInMinVWUsvKwyjf02JUm4E5KBn5R_bFVOkLXp4kLbIdjjiaUmNWkLkGaaRHJXjKIFmfGmgv9esbx8g/s1600/1.png" /></a></div>
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<a href="https://blogger.googleusercontent.com/img/b/R29vZ2xl/AVvXsEg3kRCTv8Akd-s5RUla-7avVM6yuwV0NWscliHfoamCbZt0Fcrrlk7xWbctVGhier-UtYflS_e0-RuiXF92NJsg8ElpDlwTBKi_i0aY2z-efGKetTdVCRDWNAkK8qfUAdWWVVD-4P1sRjE/s1600/3.png" imageanchor="1" style="margin-left: 1em; margin-right: 1em;"><img border="0" data-original-height="653" data-original-width="943" src="https://blogger.googleusercontent.com/img/b/R29vZ2xl/AVvXsEg3kRCTv8Akd-s5RUla-7avVM6yuwV0NWscliHfoamCbZt0Fcrrlk7xWbctVGhier-UtYflS_e0-RuiXF92NJsg8ElpDlwTBKi_i0aY2z-efGKetTdVCRDWNAkK8qfUAdWWVVD-4P1sRjE/s1600/3.png" /></a></div>
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<span style="background-color: #f3f3f3; color: #100000; font-family: "arial"; font-size: 30px;">4.</span><br />
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<span style="font-family: proxima-nova-soft, sans-serif;">Determine the ending balance of each of the following T-accounts.</span><br />
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<a href="https://blogger.googleusercontent.com/img/b/R29vZ2xl/AVvXsEhqvWr11YfPGNRkf4l1ITBcb3kTaHmx623yODCM3Aa9IMh_pIJ2D7e2kWTJTmfj0NhrQLt1g1US4_OeIi3XPOptWQkxGLjWmYaPqHWpqrIvujM9OayUJkdxp9umDXLrnoI9ehAc-HTD1L0/s1600/4.png" imageanchor="1" style="margin-left: 1em; margin-right: 1em;"><img border="0" data-original-height="417" data-original-width="604" src="https://blogger.googleusercontent.com/img/b/R29vZ2xl/AVvXsEhqvWr11YfPGNRkf4l1ITBcb3kTaHmx623yODCM3Aa9IMh_pIJ2D7e2kWTJTmfj0NhrQLt1g1US4_OeIi3XPOptWQkxGLjWmYaPqHWpqrIvujM9OayUJkdxp9umDXLrnoI9ehAc-HTD1L0/s1600/4.png" /></a></div>
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<span style="background-color: #f3f3f3; color: #100000; font-family: "arial"; font-size: 30px;">5.</span><br />
<span style="background-color: #f3f3f3; color: #100000; font-family: "arial"; font-size: 30px;"><span style="background-color: white; color: #252525; font-family: proxima-nova-soft, sans-serif; font-size: small;">Indicate the financial statement on which each of the following items appears. Use </span><em style="background-color: white; border: 0px; color: #252525; font-family: proxima-nova-soft, sans-serif; font-size: medium; font-stretch: inherit; font-variant-east-asian: inherit; font-variant-numeric: inherit; line-height: inherit; margin: 0px; padding: 0px;">I</em><span style="background-color: white; color: #252525; font-family: proxima-nova-soft, sans-serif; font-size: small;"> for income statement, </span><em style="background-color: white; border: 0px; color: #252525; font-family: proxima-nova-soft, sans-serif; font-size: medium; font-stretch: inherit; font-variant-east-asian: inherit; font-variant-numeric: inherit; line-height: inherit; margin: 0px; padding: 0px;">E</em><span style="background-color: white; color: #252525; font-family: proxima-nova-soft, sans-serif; font-size: small;"> for statement of retained earnings, and </span><em style="background-color: white; border: 0px; color: #252525; font-family: proxima-nova-soft, sans-serif; font-size: medium; font-stretch: inherit; font-variant-east-asian: inherit; font-variant-numeric: inherit; line-height: inherit; margin: 0px; padding: 0px;">B</em><span style="background-color: white; color: #252525; font-family: proxima-nova-soft, sans-serif; font-size: small;"> for balance sheet.</span></span><br />
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Orangehttp://www.blogger.com/profile/00451860658742728627noreply@blogger.com5tag:blogger.com,1999:blog-8078700684572586728.post-28692180650969373972019-07-01T00:00:00.000-07:002019-07-03T00:41:51.786-07:00Connect - another Financial Accounting, Chapter 1<div class="question-wrap" style="background-color: white; border: 0px; color: #252525; font-family: proxima-nova-soft, sans-serif; font-stretch: inherit; font-variant-east-asian: inherit; font-variant-numeric: inherit; line-height: inherit; margin: 0px; padding: 25px 0px 0px; position: relative;">
<div class="ember-view" id="ember611" style="border: 0px; font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px;">
<div class="worksheet-wrap" style="border: 0px; font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; max-width: 940px; padding: 0px; position: relative;">
<div class="worksheet__main" style="border: 0px; font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; max-width: 100%; padding: 0px;">
<div style="border: 0px; font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; padding: 0px;">
<span style="border: 0px; font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: 700; line-height: inherit; margin: 0px; padding: 0px;"><span style="background-color: #f3f3f3; color: #100000; font-family: "arial"; font-size: 30px; font-weight: 400;">1.</span></span></div>
<div style="border: 0px; font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; padding: 0px;">
<span style="border: 0px; font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: 700; line-height: inherit; margin: 0px; padding: 0px;">a.</span> Total assets of Charter Company equal $770,000 and its equity is $455,000. What is the amount of its liabilities?</div>
<div style="border: 0px; font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; padding: 0px;">
<span style="border: 0px; font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: 700; line-height: inherit; margin: 0px; padding: 0px;">b.</span> Total assets of Martin Marine equal $570,000 and its liabilities and equity amounts are equal to each other. What is the amount of its liabilities? What is the amount of its equity?</div>
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<span class="replace-with-component" id="destination-1-ember611" style="border: 0px; font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px;"></span></div>
<div class="ember-view worksheet--external__wrapper" id="ember638" style="border: 0px; font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px; position: relative;">
<table border="0" cellpadding="0" cellspacing="0" class="tableControl" id="tableControl_0_0" style="border-spacing: 0px; border: none !important; color: black; font-family: Verdana; font-size: 13px; font-stretch: inherit; font-variant-east-asian: inherit; font-variant-numeric: inherit; line-height: inherit; margin: 0px; padding: 0px;"><tbody style="border: 0px; margin: 0px; padding: 0px;">
<tr style="border: 0px; margin: 0px; padding: 0px;"><td class="barLeft" style="border: 0px; margin: 0px; padding: 0px; vertical-align: top;"></td><td class="sheetPane" style="border: 0px; margin: 0px; padding: 0px; vertical-align: top; width: 494px;"><div class="jSheetEditPane" id="jSheetEditPane_0_0" style="background-image: none !important; border: 0px; margin: 0px; padding: 0px !important; position: relative !important; width: 494px;">
<table border="1px" cellpadding="0" cellspacing="0" class="jSheet ui-widget-content table-scratch review" id="jSheet_0_0" style="background-attachment: initial; background-clip: initial; background-image: none !important; background-origin: initial; background-position: initial; background-repeat: initial; background-size: initial; border-color: rgb(119, 119, 119); border-image: initial; border-spacing: 0px !important; border-style: solid; border-width: 1px 0px 0px 1px !important; color: #222222; cursor: cell; empty-cells: show; font-family: Arial; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; height: auto !important; line-height: inherit; margin: 0px; outline: rgb(59, 120, 190) dotted 2px; overflow: visible; padding: 0px; position: relative !important; table-layout: fixed;" tabindex="1"><colgroup><col style="border: none !important; width: 37px;" width="37"></col><col style="border: none !important; width: 100px;" width="100"></col><col style="border: none !important; width: 21px;" width="21"></col><col style="border: none !important; width: 100px;" width="100"></col><col style="border: none !important; width: 21px;" width="21"></col><col style="border: none !important; width: 100px;" width="100"></col></colgroup><tbody style="border-image: initial; border-style: initial; border-width: 0px; color: inherit !important; margin: 0px; padding: 0px;">
<tr h="23" style="background-color: transparent; border-image: initial; border-style: solid !important; border-width: 0px !important; color: inherit !important; height: 23px; margin: 0px; padding: 0px !important;"><td class="styleCenter styleBold td-readOnly" colspan="1" id="0_table0_cell_c0_r0" rowspan="1" style="background-color: #79ade5; border-color: inherit; border-image: initial; border-style: solid; border-width: 0px 1px 1px 0px; box-sizing: border-box; color: inherit; font-size: 1em; font-weight: bold; left: 0px !important; margin: 0px !important; min-width: 0px !important; padding: 0px 3px; position: relative; text-align: center; top: 0px !important; white-space: pre-wrap;"></td><td class="styleCenter styleBold td-readOnly" colspan="1" id="0_table0_cell_c1_r0" rowspan="1" style="background-color: #79ade5; border-color: inherit; border-image: initial; border-style: solid; border-width: 0px 1px 1px 0px; box-sizing: border-box; color: inherit; font-size: 1em; font-weight: bold; left: 0px !important; margin: 0px !important; min-width: 0px !important; padding: 0px 3px; position: relative; text-align: center; top: 0px !important; white-space: pre-wrap;">Assets</td><td class="styleCenter styleBold td-readOnly" colspan="1" id="0_table0_cell_c2_r0" rowspan="1" style="background-color: #79ade5; border-color: inherit; border-image: initial; border-style: solid; border-width: 0px 1px 1px 0px; box-sizing: border-box; color: inherit; font-size: 1em; font-weight: bold; left: 0px !important; margin: 0px !important; min-width: 0px !important; padding: 0px 3px; position: relative; text-align: center; top: 0px !important; white-space: pre-wrap;">=</td><td class="styleCenter styleBold td-readOnly" colspan="1" id="0_table0_cell_c3_r0" rowspan="1" style="background-color: #79ade5; border-color: inherit; border-image: initial; border-style: solid; border-width: 0px 1px 1px 0px; box-sizing: border-box; color: inherit; font-size: 1em; font-weight: bold; left: 0px !important; margin: 0px !important; min-width: 0px !important; padding: 0px 3px; position: relative; text-align: center; top: 0px !important; white-space: pre-wrap;">Liabilities</td><td class="styleCenter styleBold td-readOnly" colspan="1" id="0_table0_cell_c4_r0" rowspan="1" style="background-color: #79ade5; border-color: inherit; border-image: initial; border-style: solid; border-width: 0px 1px 1px 0px; box-sizing: border-box; color: inherit; font-size: 1em; font-weight: bold; left: 0px !important; margin: 0px !important; min-width: 0px !important; padding: 0px 3px; position: relative; text-align: center; top: 0px !important; white-space: pre-wrap;">+</td><td class="styleCenter styleBold td-readOnly" colspan="1" id="0_table0_cell_c5_r0" rowspan="1" style="background-color: #79ade5; border-color: inherit; border-image: initial; border-style: solid; border-width: 0px 1px 1px 0px; box-sizing: border-box; color: inherit; font-size: 1em; font-weight: bold; left: 0px !important; margin: 0px !important; min-width: 0px !important; padding: 0px 3px; position: relative; text-align: center; top: 0px !important; white-space: pre-wrap;">Equity</td></tr>
<tr h="23" style="background-color: transparent; border-image: initial; border-style: solid !important; border-width: 0px !important; color: inherit !important; height: 23px; margin: 0px; padding: 0px !important;"><td class="styleCenter td-readOnly" colspan="1" id="0_table0_cell_c0_r1" rowspan="1" style="border-color: inherit; border-image: initial; border-style: solid; border-width: 0px 1px 1px 0px; box-sizing: border-box; color: inherit; font-size: 1em; left: 0px !important; margin: 0px !important; min-width: 0px !important; padding: 0px 3px; position: relative; text-align: center; top: 0px !important; white-space: pre-wrap;">a.</td><td class="styleNumber td-readOnly" colspan="1" id="0_table0_cell_c1_r1" rowspan="1" style="border-color: inherit; border-image: initial; border-style: solid; border-width: 0px 1px 1px 0px; box-sizing: border-box; color: inherit; font-size: 1em; left: 0px !important; margin: 0px !important; min-width: 0px !important; padding: 0px 3px; position: relative; text-align: right; top: 0px !important; white-space: pre-wrap;"><span class="currencySymbol" style="border: 0px; float: left; margin: 0px 0px 0px -2px; padding: 0px;">$</span>770,000</td><td class="styleCenter td-readOnly" colspan="1" id="0_table0_cell_c2_r1" rowspan="1" style="border-color: inherit; border-image: initial; border-style: solid; border-width: 0px 1px 1px 0px; box-sizing: border-box; color: inherit; font-size: 1em; left: 0px !important; margin: 0px !important; min-width: 0px !important; padding: 0px 3px; position: relative; text-align: center; top: 0px !important; white-space: pre-wrap;">=</td><td class="styleNumber response td-readOnly rightAnswer" colspan="1" id="0_table0_cell_c3_r1" rowspan="1" style="background-attachment: initial !important; background-clip: initial !important; background-color: #ffffaa; background-image: initial !important; background-origin: initial !important; background-position: initial !important; background-repeat: initial !important; background-size: initial !important; border-color: inherit; border-image: initial; border-style: solid; border-width: 0px 1px 1px 0px; box-sizing: border-box; color: inherit; font-size: 1em; left: 0px !important; margin: 0px !important; min-width: 0px !important; padding: 0px 3px; position: relative; text-align: right; top: 0px !important; white-space: pre-wrap;"><span aria-hidden="true" class="currencySymbol" role="presentation" style="border: 0px; float: left; margin: 0px 0px 0px -2px; padding: 0px;">$</span>315,000<span aria-hidden="true" class="icon-Right small_rd_backg" role="presentation" style="border: 0px; font-family: "accountingtool important"; line-height: 1; margin: 0px; padding: 0px; position: absolute; right: 5px; speak: none; top: 11px; transform: translatey(-50%);"></span><span class="text-hide" style="border: 0px; margin: 0px; padding: 0px; position: absolute; text-align: left; text-indent: -99999px;">selected answer correct</span></td><td class="styleCenter td-readOnly" colspan="1" id="0_table0_cell_c4_r1" rowspan="1" style="border-color: inherit; border-image: initial; border-style: solid; border-width: 0px 1px 1px 0px; box-sizing: border-box; color: inherit; font-size: 1em; left: 0px !important; margin: 0px !important; min-width: 0px !important; padding: 0px 3px; position: relative; text-align: center; top: 0px !important; white-space: pre-wrap;">+</td><td class="styleNumber td-readOnly" colspan="1" id="0_table0_cell_c5_r1" rowspan="1" style="border-color: inherit; border-image: initial; border-style: solid; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-size: 1em; left: 0px !important; margin: 0px !important; min-width: 0px !important; padding: 0px 3px; position: relative; text-align: right; top: 0px !important; white-space: pre-wrap;"><span class="currencySymbol" style="border: 0px; float: left; margin: 0px 0px 0px -2px; padding: 0px;">$</span>455,000</td></tr>
<tr h="23" style="background-color: transparent; border-image: initial; border-style: solid !important; border-width: 0px !important; color: inherit !important; height: 23px; margin: 0px; padding: 0px !important;"><td class="styleCenter td-readOnly" colspan="1" id="0_table0_cell_c0_r2" rowspan="1" scope="col" style="border-color: inherit; border-image: initial; border-style: solid; border-width: 0px 1px 1px 0px; box-sizing: border-box; color: inherit; font-size: 1em; left: 0px !important; margin: 0px !important; min-width: 0px !important; padding: 0px 3px; position: relative; text-align: center; top: 0px !important; white-space: pre-wrap;">b.</td><td class="styleNumber td-readOnly" colspan="1" id="0_table0_cell_c1_r2" rowspan="1" scope="col" style="border-color: inherit; border-image: initial; border-style: solid; border-width: 0px 1px 1px 0px; box-sizing: border-box; color: inherit; font-size: 1em; left: 0px !important; margin: 0px !important; min-width: 0px !important; padding: 0px 3px; position: relative; text-align: right; top: 0px !important; white-space: pre-wrap;"><span class="currencySymbol" style="border: 0px; float: left; margin: 0px 0px 0px -2px; padding: 0px;">$</span>570,000</td><td class="styleCenter td-readOnly" colspan="1" id="0_table0_cell_c2_r2" rowspan="1" scope="col" style="border-color: inherit; border-image: initial; border-style: solid; border-width: 0px 1px 1px 0px; box-sizing: border-box; color: inherit; font-size: 1em; left: 0px !important; margin: 0px !important; min-width: 0px !important; padding: 0px 3px; position: relative; text-align: center; top: 0px !important; white-space: pre-wrap;">=</td><td class="styleNumber response td-readOnly rightAnswer" colspan="1" id="0_table0_cell_c3_r2" rowspan="1" scope="col" style="background-attachment: initial !important; background-clip: initial !important; background-color: #ffffaa; background-image: initial !important; background-origin: initial !important; background-position: initial !important; background-repeat: initial !important; background-size: initial !important; border-color: inherit; border-image: initial; border-style: solid; border-width: 0px 1px 1px 0px; box-sizing: border-box; color: inherit; font-size: 1em; left: 0px !important; margin: 0px !important; min-width: 0px !important; padding: 0px 3px; position: relative; text-align: right; top: 0px !important; white-space: pre-wrap;"><span aria-hidden="true" class="currencySymbol" role="presentation" style="border: 0px; float: left; margin: 0px 0px 0px -2px; padding: 0px;">$</span>285,000<span aria-hidden="true" class="icon-Right small_rd_backg" role="presentation" style="border: 0px; font-family: "accountingtool important"; line-height: 1; margin: 0px; padding: 0px; position: absolute; right: 5px; speak: none; top: 11px; transform: translatey(-50%);"></span><span class="text-hide" style="border: 0px; margin: 0px; padding: 0px; position: absolute; text-align: left; text-indent: -99999px;">selected answer correct</span></td><td class="styleCenter td-readOnly" colspan="1" id="0_table0_cell_c4_r2" rowspan="1" scope="col" style="border-color: inherit; border-image: initial; border-style: solid; border-width: 0px 1px 1px 0px; box-sizing: border-box; color: inherit; font-size: 1em; left: 0px !important; margin: 0px !important; min-width: 0px !important; padding: 0px 3px; position: relative; text-align: center; top: 0px !important; white-space: pre-wrap;">+</td><td class="styleNumber response td-readOnly rightAnswer" colspan="1" id="0_table0_cell_c5_r2" rowspan="1" scope="col" style="background-attachment: initial !important; background-clip: initial !important; background-color: #ffffaa; background-image: initial !important; background-origin: initial !important; background-position: initial !important; background-repeat: initial !important; background-size: initial !important; border-color: inherit; border-image: initial; border-style: solid; border-width: 0px 1px 1px 0px; box-sizing: border-box; color: inherit; font-size: 1em; left: 0px !important; margin: 0px !important; min-width: 0px !important; padding: 0px 3px; position: relative; text-align: right; top: 0px !important; white-space: pre-wrap;"><span aria-hidden="true" class="currencySymbol" role="presentation" style="border: 0px; float: left; margin: 0px 0px 0px -2px; padding: 0px;">$</span>285,000<span aria-hidden="true" class="icon-Right small_rd_backg" role="presentation" style="border: 0px; font-family: "accountingtool important"; line-height: 1; margin: 0px; padding: 0px; position: absolute; right: 5px; speak: none; top: 11px; transform: translatey(-50%);"></span><span class="text-hide" style="border: 0px; margin: 0px; padding: 0px; position: absolute; text-align: left; text-indent: -99999px;">selected answer correct</span></td></tr>
</tbody></table>
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<span style="background-color: #f3f3f3; color: #100000; font-family: "arial"; font-size: 30px;">2.</span></div>
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<span style="border: 0px; color: #252525; font-family: , sans-serif; font-size: small; font-stretch: inherit; font-weight: 700; line-height: inherit; margin: 0px; padding: 0px;">1.</span><span style="color: #252525; font-family: , sans-serif; font-size: small;"> Use the accounting equation to compute the missing financial statement amounts.</span><br />
<span class="replace-with-component" id="destination-1-ember611" style="border: 0px; color: #252525; font-family: , sans-serif; font-size: small; font-stretch: inherit; line-height: inherit; margin: 0px; padding: 0px;"></span><br />
<div class="ember-view worksheet--external__wrapper" id="ember715" style="border: 0px; font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px; position: relative;">
<table border="0" cellpadding="0" cellspacing="0" class="tableControl" id="tableControl_0_0" style="border-spacing: 0px; border: none !important; color: black; font-family: Verdana; font-size: 13px; font-stretch: inherit; font-variant-east-asian: inherit; font-variant-numeric: inherit; line-height: inherit; margin: 0px; padding: 0px;"><tbody style="border: 0px; margin: 0px; padding: 0px;">
<tr style="border: 0px; margin: 0px; padding: 0px;"><td class="barTop" style="border: 0px; margin: 0px; padding: 0px; width: 0px;"></td></tr>
<tr style="border: 0px; margin: 0px; padding: 0px;"><td class="barLeft" style="border: 0px; margin: 0px; padding: 0px; vertical-align: top;"></td><td class="sheetPane" style="border: 0px; margin: 0px; padding: 0px; vertical-align: top; width: 520px;"><div class="jSheetEditPane" id="jSheetEditPane_0_0" style="background-image: none !important; border: 0px; margin: 0px; padding: 0px !important; position: relative !important; width: 520px;">
<table border="1px" cellpadding="0" cellspacing="0" class="jSheet ui-widget-content table-scratch review" id="jSheet_0_0" style="background-attachment: initial; background-clip: initial; background-image: none !important; background-origin: initial; background-position: initial; background-repeat: initial; background-size: initial; border-color: rgb(119, 119, 119); border-image: initial; border-spacing: 0px !important; border-style: solid; border-width: 1px 0px 0px 1px !important; color: #222222; cursor: cell; empty-cells: show; font-family: Arial; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; height: auto !important; line-height: inherit; margin: 0px; outline: rgb(59, 120, 190) dotted 2px; overflow: visible; padding: 0px; position: relative !important; table-layout: fixed;" tabindex="1"><colgroup><col style="border: none !important; width: 70px;" width="70"></col><col style="border: none !important; width: 91px;" width="91"></col><col style="border: none !important; width: 24px;" width="24"></col><col style="border: none !important; width: 96px;" width="96"></col><col style="border: none !important; width: 30px;" width="30"></col><col style="border: none !important; width: 94px;" width="94"></col></colgroup><tbody style="border-image: initial; border-style: initial; border-width: 0px; color: inherit !important; margin: 0px; padding: 0px;">
<tr h="23" style="background-color: transparent; border-image: initial; border-style: solid !important; border-width: 0px !important; color: inherit !important; height: 23px; margin: 0px; padding: 0px !important;"><td class="styleBold styleCenter td-readOnly" colspan="1" id="0_table0_cell_c0_r0" rowspan="1" style="background-color: #79ade5; border-color: inherit; border-image: initial; border-style: solid; border-width: 0px 1px 1px 0px; box-sizing: border-box; color: inherit; font-size: 1em; font-weight: bold; left: 0px !important; margin: 0px !important; min-width: 0px !important; padding: 0px 3px; position: relative; text-align: center; top: 0px !important; white-space: pre-wrap;">Company</td><td class="styleBold styleCenter td-readOnly" colspan="1" id="0_table0_cell_c1_r0" rowspan="1" style="background-color: #79ade5; border-color: inherit; border-image: initial; border-style: solid; border-width: 0px 1px 1px 0px; box-sizing: border-box; color: inherit; font-size: 1em; font-weight: bold; left: 0px !important; margin: 0px !important; min-width: 0px !important; padding: 0px 3px; position: relative; text-align: center; top: 0px !important; white-space: pre-wrap;">Assets</td><td class="styleBold styleCenter td-readOnly" colspan="1" id="0_table0_cell_c2_r0" rowspan="1" style="background-color: #79ade5; border-color: inherit; border-image: initial; border-style: solid; border-width: 0px 1px 1px 0px; box-sizing: border-box; color: inherit; font-size: 1em; font-weight: bold; left: 0px !important; margin: 0px !important; min-width: 0px !important; padding: 0px 3px; position: relative; text-align: center; top: 0px !important; white-space: pre-wrap;">=</td><td class="styleBold styleCenter td-readOnly" colspan="1" id="0_table0_cell_c3_r0" rowspan="1" style="background-color: #79ade5; border-color: inherit; border-image: initial; border-style: solid; border-width: 0px 1px 1px 0px; box-sizing: border-box; color: inherit; font-size: 1em; font-weight: bold; left: 0px !important; margin: 0px !important; min-width: 0px !important; padding: 0px 3px; position: relative; text-align: center; top: 0px !important; white-space: pre-wrap;">Liabilities</td><td class="styleBold styleCenter td-readOnly" colspan="1" id="0_table0_cell_c4_r0" rowspan="1" style="background-color: #79ade5; border-color: inherit; border-image: initial; border-style: solid; border-width: 0px 1px 1px 0px; box-sizing: border-box; color: inherit; font-size: 1em; font-weight: bold; left: 0px !important; margin: 0px !important; min-width: 0px !important; padding: 0px 3px; position: relative; text-align: center; top: 0px !important; white-space: pre-wrap;">+</td><td class="styleBold styleCenter td-readOnly" colspan="1" id="0_table0_cell_c5_r0" rowspan="1" style="background-color: #79ade5; border-color: inherit; border-image: initial; border-style: solid; border-width: 0px 1px 1px 0px; box-sizing: border-box; color: inherit; font-size: 1em; font-weight: bold; left: 0px !important; margin: 0px !important; min-width: 0px !important; padding: 0px 3px; position: relative; text-align: center; top: 0px !important; white-space: pre-wrap;">Equity</td></tr>
<tr h="23" style="background-color: transparent; border-image: initial; border-style: solid !important; border-width: 0px !important; color: inherit !important; height: 23px; margin: 0px; padding: 0px !important;"><td class="styleCenter td-readOnly" colspan="1" id="0_table0_cell_c0_r1" rowspan="1" style="border-color: inherit; border-image: initial; border-style: solid; border-width: 0px 1px 1px 0px; box-sizing: border-box; color: inherit; font-size: 1em; left: 0px !important; margin: 0px !important; min-width: 0px !important; padding: 0px 3px; position: relative; text-align: center; top: 0px !important; white-space: pre-wrap;">1</td><td class="styleNumber td-readOnly" colspan="1" id="0_table0_cell_c1_r1" rowspan="1" style="border-color: inherit; border-image: initial; border-style: solid; border-width: 0px 1px 1px 0px; box-sizing: border-box; color: inherit; font-size: 1em; left: 0px !important; margin: 0px !important; min-width: 0px !important; padding: 0px 3px; position: relative; text-align: right; top: 0px !important; white-space: pre-wrap;"><span class="currencySymbol" style="border: 0px; float: left; margin: 0px 0px 0px -2px; padding: 0px;">$</span>86,000</td><td class="styleCenter td-readOnly" colspan="1" id="0_table0_cell_c2_r1" rowspan="1" style="border-color: inherit; border-image: initial; border-style: solid; border-width: 0px 1px 1px 0px; box-sizing: border-box; color: inherit; font-size: 1em; left: 0px !important; margin: 0px !important; min-width: 0px !important; padding: 0px 3px; position: relative; text-align: center; top: 0px !important; white-space: pre-wrap;">=</td><td class="response styleNumber td-readOnly rightAnswer" colspan="1" id="0_table0_cell_c3_r1" rowspan="1" style="background-attachment: initial !important; background-clip: initial !important; background-color: #ffffaa; background-image: initial !important; background-origin: initial !important; background-position: initial !important; background-repeat: initial !important; background-size: initial !important; border-color: inherit; border-image: initial; border-style: solid; border-width: 0px 1px 1px 0px; box-sizing: border-box; color: inherit; font-size: 1em; left: 0px !important; margin: 0px !important; min-width: 0px !important; padding: 0px 3px; position: relative; text-align: right; top: 0px !important; white-space: pre-wrap;"><span aria-hidden="true" class="currencySymbol" role="presentation" style="border: 0px; float: left; margin: 0px 0px 0px -2px; padding: 0px;">$</span>40,500<span aria-hidden="true" class="icon-Right small_rd_backg" role="presentation" style="border: 0px; font-family: "accountingtool important"; line-height: 1; margin: 0px; padding: 0px; position: absolute; right: 5px; speak: none; top: 11px; transform: translatey(-50%);"></span><span class="text-hide" style="border: 0px; margin: 0px; padding: 0px; position: absolute; text-align: left; text-indent: -99999px;">selected answer correct</span></td><td class="styleCenter td-readOnly" colspan="1" id="0_table0_cell_c4_r1" rowspan="1" style="border-color: inherit; border-image: initial; border-style: solid; border-width: 0px 1px 1px 0px; box-sizing: border-box; color: inherit; font-size: 1em; left: 0px !important; margin: 0px !important; min-width: 0px !important; padding: 0px 3px; position: relative; text-align: center; top: 0px !important; white-space: pre-wrap;">+</td><td class="styleNumber td-readOnly" colspan="1" id="0_table0_cell_c5_r1" rowspan="1" style="border-color: inherit; border-image: initial; border-style: solid; border-width: 0px 1px 1px 0px; box-sizing: border-box; color: inherit; font-size: 1em; left: 0px !important; margin: 0px !important; min-width: 0px !important; padding: 0px 3px; position: relative; text-align: right; top: 0px !important; white-space: pre-wrap;"><span class="currencySymbol" style="border: 0px; float: left; margin: 0px 0px 0px -2px; padding: 0px;">$</span>45,500</td></tr>
<tr h="23" style="background-color: transparent; border-image: initial; border-style: solid !important; border-width: 0px !important; color: inherit !important; height: 23px; margin: 0px; padding: 0px !important;"><td class="styleCenter td-readOnly" colspan="1" id="0_table0_cell_c0_r2" rowspan="1" style="border-color: inherit; border-image: initial; border-style: solid; border-width: 0px 1px 1px 0px; box-sizing: border-box; color: inherit; font-size: 1em; left: 0px !important; margin: 0px !important; min-width: 0px !important; padding: 0px 3px; position: relative; text-align: center; top: 0px !important; white-space: pre-wrap;">2</td><td class="styleNumber response td-readOnly rightAnswer" colspan="1" id="0_table0_cell_c1_r2" rowspan="1" style="background-attachment: initial !important; background-clip: initial !important; background-color: #ffffaa; background-image: initial !important; background-origin: initial !important; background-position: initial !important; background-repeat: initial !important; background-size: initial !important; border-color: inherit; border-image: initial; border-style: solid; border-width: 0px 1px 1px 0px; box-sizing: border-box; color: inherit; font-size: 1em; left: 0px !important; margin: 0px !important; min-width: 0px !important; padding: 0px 3px; position: relative; text-align: right; top: 0px !important; white-space: pre-wrap;"><span aria-hidden="true" class="currencySymbol" role="presentation" style="border: 0px; float: left; margin: 0px 0px 0px -2px; padding: 0px;">$</span>111,500<span aria-hidden="true" class="icon-Right small_rd_backg" role="presentation" style="border: 0px; font-family: "accountingtool important"; line-height: 1; margin: 0px; padding: 0px; position: absolute; right: 5px; speak: none; top: 11px; transform: translatey(-50%);"></span><span class="text-hide" style="border: 0px; margin: 0px; padding: 0px; position: absolute; text-align: left; text-indent: -99999px;">selected answer correct</span></td><td class="styleCenter td-readOnly" colspan="1" id="0_table0_cell_c2_r2" rowspan="1" style="border-color: inherit; border-image: initial; border-style: solid; border-width: 0px 1px 1px 0px; box-sizing: border-box; color: inherit; font-size: 1em; left: 0px !important; margin: 0px !important; min-width: 0px !important; padding: 0px 3px; position: relative; text-align: center; top: 0px !important; white-space: pre-wrap;">=</td><td class="styleNumber td-readOnly" colspan="1" id="0_table0_cell_c3_r2" rowspan="1" style="border-color: inherit; border-image: initial; border-style: solid; border-width: 0px 1px 1px 0px; box-sizing: border-box; color: inherit; font-size: 1em; left: 0px !important; margin: 0px !important; min-width: 0px !important; padding: 0px 3px; position: relative; text-align: right; top: 0px !important; white-space: pre-wrap;"><span class="currencySymbol" style="border: 0px; float: left; margin: 0px 0px 0px -2px; padding: 0px;">$</span>30,500</td><td class="styleCenter td-readOnly" colspan="1" id="0_table0_cell_c4_r2" rowspan="1" style="border-color: inherit; border-image: initial; border-style: solid; border-width: 0px 1px 1px 0px; box-sizing: border-box; color: inherit; font-size: 1em; left: 0px !important; margin: 0px !important; min-width: 0px !important; padding: 0px 3px; position: relative; text-align: center; top: 0px !important; white-space: pre-wrap;">+</td><td class="styleNumber td-readOnly" colspan="1" id="0_table0_cell_c5_r2" rowspan="1" style="border-color: inherit; border-image: initial; border-style: solid; border-width: 0px 1px 1px 0px; box-sizing: border-box; color: inherit; font-size: 1em; left: 0px !important; margin: 0px !important; min-width: 0px !important; padding: 0px 3px; position: relative; text-align: right; top: 0px !important; white-space: pre-wrap;"><span class="currencySymbol" style="border: 0px; float: left; margin: 0px 0px 0px -2px; padding: 0px;">$</span>81,000</td></tr>
<tr h="23" style="background-color: transparent; border-image: initial; border-style: solid !important; border-width: 0px !important; color: inherit !important; height: 23px; margin: 0px; padding: 0px !important;"><td class="styleCenter td-readOnly" colspan="1" id="0_table0_cell_c0_r3" rowspan="1" scope="col" style="border-color: inherit; border-image: initial; border-style: solid; border-width: 0px 1px 1px 0px; box-sizing: border-box; color: inherit; font-size: 1em; left: 0px !important; margin: 0px !important; min-width: 0px !important; padding: 0px 3px; position: relative; text-align: center; top: 0px !important; white-space: pre-wrap;">3</td><td class="styleNumber td-readOnly" colspan="1" id="0_table0_cell_c1_r3" rowspan="1" scope="col" style="border-color: inherit; border-image: initial; border-style: solid; border-width: 0px 1px 1px 0px; box-sizing: border-box; color: inherit; font-size: 1em; left: 0px !important; margin: 0px !important; min-width: 0px !important; padding: 0px 3px; position: relative; text-align: right; top: 0px !important; white-space: pre-wrap;"><span class="currencySymbol" style="border: 0px; float: left; margin: 0px 0px 0px -2px; padding: 0px;">$</span>107,000</td><td class="styleCenter td-readOnly" colspan="1" id="0_table0_cell_c2_r3" rowspan="1" scope="col" style="border-color: inherit; border-image: initial; border-style: solid; border-width: 0px 1px 1px 0px; box-sizing: border-box; color: inherit; font-size: 1em; left: 0px !important; margin: 0px !important; min-width: 0px !important; padding: 0px 3px; position: relative; text-align: center; top: 0px !important; white-space: pre-wrap;">=</td><td class="styleNumber td-readOnly" colspan="1" id="0_table0_cell_c3_r3" rowspan="1" scope="col" style="border-color: inherit; border-image: initial; border-style: solid; border-width: 0px 1px 1px 0px; box-sizing: border-box; color: inherit; font-size: 1em; left: 0px !important; margin: 0px !important; min-width: 0px !important; padding: 0px 3px; position: relative; text-align: right; top: 0px !important; white-space: pre-wrap;"><span class="currencySymbol" style="border: 0px; float: left; margin: 0px 0px 0px -2px; padding: 0px;">$</span>31,000</td><td class="styleCenter td-readOnly" colspan="1" id="0_table0_cell_c4_r3" rowspan="1" scope="col" style="border-color: inherit; border-image: initial; border-style: solid; border-width: 0px 1px 1px 0px; box-sizing: border-box; color: inherit; font-size: 1em; left: 0px !important; margin: 0px !important; min-width: 0px !important; padding: 0px 3px; position: relative; text-align: center; top: 0px !important; white-space: pre-wrap;">+</td><td class="response styleNumber td-readOnly rightAnswer" colspan="1" id="0_table0_cell_c5_r3" rowspan="1" scope="col" style="background-attachment: initial !important; background-clip: initial !important; background-color: #ffffaa; background-image: initial !important; background-origin: initial !important; background-position: initial !important; background-repeat: initial !important; background-size: initial !important; border-color: inherit; border-image: initial; border-style: solid; border-width: 0px 1px 1px 0px; box-sizing: border-box; color: inherit; font-size: 1em; left: 0px !important; margin: 0px !important; min-width: 0px !important; padding: 0px 3px; position: relative; text-align: right; top: 0px !important; white-space: pre-wrap;"><span aria-hidden="true" class="currencySymbol" role="presentation" style="border: 0px; float: left; margin: 0px 0px 0px -2px; padding: 0px;">$</span>76,000<span aria-hidden="true" class="icon-Right small_rd_backg" role="presentation" style="border: 0px; font-family: "accountingtool important"; line-height: 1; margin: 0px; padding: 0px; position: absolute; right: 5px; speak: none; top: 11px; transform: translatey(-50%);"></span><span class="text-hide" style="border: 0px; margin: 0px; padding: 0px; position: absolute; text-align: left; text-indent: -99999px;">selected answer correct</span></td></tr>
</tbody></table>
</div>
</td></tr>
</tbody></table>
</div>
<span class="replace-with-component" id="destination-1-ember611" style="border: 0px; color: #252525; font-family: , sans-serif; font-size: small; font-stretch: inherit; line-height: inherit; margin: 0px; padding: 0px;">
</span>
<span style="border: 0px; color: #252525; font-family: , sans-serif; font-size: small; font-stretch: inherit; font-weight: 700; line-height: inherit; margin: 0px; padding: 0px;">2.</span><span style="color: #252525; font-family: , sans-serif; font-size: small;"> Use the expanded accounting equation to compute the missing financial statement amounts.</span></div>
<table border="0" cellpadding="0" cellspacing="0" class="tableControl" id="tableControl_0_0" style="border-spacing: 0px; border: none !important; color: black; font-size: 13px; font-stretch: inherit; font-variant-east-asian: inherit; font-variant-numeric: inherit; line-height: inherit; margin: 0px; padding: 0px;"><tbody style="border: 0px; margin: 0px; padding: 0px;">
<tr style="border: 0px; margin: 0px; padding: 0px;"><td class="barTop" style="border: 0px; margin: 0px; padding: 0px; width: 0px;"></td></tr>
<tr style="border: 0px; margin: 0px; padding: 0px;"><td class="barLeft" style="border: 0px; margin: 0px; padding: 0px; vertical-align: top;"></td><td class="sheetPane" style="border: 0px; margin: 0px; padding: 0px; vertical-align: top; width: 1005px;"><div class="jSheetEditPane" id="jSheetEditPane_0_0" style="background-image: none !important; border: 0px; margin: 0px; padding: 0px !important; position: relative !important; width: 1005px;">
<table border="1px" cellpadding="0" cellspacing="0" class="jSheet ui-widget-content table-scratch review" id="jSheet_0_0" style="background-attachment: initial; background-clip: initial; background-image: none !important; background-origin: initial; background-position: initial; background-repeat: initial; background-size: initial; border-color: rgb(119, 119, 119); border-image: initial; border-spacing: 0px !important; border-style: solid; border-width: 1px 0px 0px 1px !important; color: #222222; cursor: cell; empty-cells: show; font-family: Arial; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; height: auto !important; line-height: inherit; margin: 0px; outline: rgb(59, 120, 190) dotted 2px; overflow: visible; padding: 0px; position: relative !important; table-layout: fixed;" tabindex="1"><colgroup><col style="border: none !important; width: 73px;" width="73"></col><col style="border: none !important; width: 100px;" width="100"></col><col style="border: none !important; width: 20px;" width="20"></col><col style="border: none !important; width: 100px;" width="100"></col><col style="border: none !important; width: 34px;" width="34"></col><col style="border: none !important; width: 95px;" width="95"></col><col style="border: none !important; width: 20px;" width="20"></col><col style="border: none !important; width: 100px;" width="100"></col><col style="border: none !important; width: 25px;" width="25"></col><col style="border: none !important; width: 100px;" width="100"></col><col style="border: none !important; width: 15px;" width="15"></col><col style="border: none !important; width: 100px;" width="100"></col></colgroup><tbody style="border-image: initial; border-style: initial; border-width: 0px; color: inherit !important; margin: 0px; padding: 0px;">
<tr h="33" style="background-color: transparent; border-image: initial; border-style: solid !important; border-width: 0px !important; color: inherit !important; height: 33px; margin: 0px; padding: 0px !important;"><td class="styleCenter styleBold td-readOnly" colspan="1" id="0_table0_cell_c0_r0" rowspan="1" style="background-color: #79ade5; border-color: inherit; border-image: initial; border-style: solid; border-width: 0px 1px 1px 0px; box-sizing: border-box; color: inherit; font-size: 1em; font-weight: bold; left: 0px !important; margin: 0px !important; min-width: 0px !important; padding: 0px 3px; position: relative; text-align: center; top: 0px !important; white-space: pre-wrap;">Company</td><td class="styleCenter styleBold td-readOnly" colspan="1" id="0_table0_cell_c1_r0" rowspan="1" style="background-color: #79ade5; border-color: inherit; border-image: initial; border-style: solid; border-width: 0px 1px 1px 0px; box-sizing: border-box; color: inherit; font-size: 1em; font-weight: bold; left: 0px !important; margin: 0px !important; min-width: 0px !important; padding: 0px 3px; position: relative; text-align: center; top: 0px !important; white-space: pre-wrap;">Assets</td><td class="styleBold styleCenter td-readOnly" colspan="1" id="0_table0_cell_c2_r0" rowspan="1" style="background-color: #79ade5; border-color: inherit; border-image: initial; border-style: solid; border-width: 0px 1px 1px 0px; box-sizing: border-box; color: inherit; font-size: 1em; font-weight: bold; left: 0px !important; margin: 0px !important; min-width: 0px !important; padding: 0px 3px; position: relative; text-align: center; top: 0px !important; white-space: pre-wrap;">=</td><td class="styleCenter styleBold td-readOnly" colspan="1" id="0_table0_cell_c3_r0" rowspan="1" style="background-color: #79ade5; border-color: inherit; border-image: initial; border-style: solid; border-width: 0px 1px 1px 0px; box-sizing: border-box; color: inherit; font-size: 1em; font-weight: bold; left: 0px !important; margin: 0px !important; min-width: 0px !important; padding: 0px 3px; position: relative; text-align: center; top: 0px !important; white-space: pre-wrap;">Liabilities</td><td class="styleBold styleCenter td-readOnly" colspan="1" id="0_table0_cell_c4_r0" rowspan="1" style="background-color: #79ade5; border-color: inherit; border-image: initial; border-style: solid; border-width: 0px 1px 1px 0px; box-sizing: border-box; color: inherit; font-size: 1em; font-weight: bold; left: 0px !important; margin: 0px !important; min-width: 0px !important; padding: 0px 3px; position: relative; text-align: center; top: 0px !important; white-space: pre-wrap;">+</td><td class="styleBold styleCenter td-readOnly" colspan="1" id="0_table0_cell_c5_r0" rowspan="1" style="background-color: #79ade5; border-color: inherit; border-image: initial; border-style: solid; border-width: 0px 1px 1px 0px; box-sizing: border-box; color: inherit; font-size: 1em; font-weight: bold; left: 0px !important; margin: 0px !important; min-width: 0px !important; padding: 0px 3px; position: relative; text-align: center; top: 0px !important; white-space: pre-wrap;">Common Stock</td><td class="styleBold styleCenter td-readOnly" colspan="1" id="0_table0_cell_c6_r0" rowspan="1" style="background-color: #79ade5; border-color: inherit; border-image: initial; border-style: solid; border-width: 0px 1px 1px 0px; box-sizing: border-box; color: inherit; font-size: 1em; font-weight: bold; left: 0px !important; margin: 0px !important; min-width: 0px !important; padding: 0px 3px; position: relative; text-align: center; top: 0px !important; white-space: pre-wrap;">−</td><td class="styleBold styleCenter td-readOnly" colspan="1" id="0_table0_cell_c7_r0" rowspan="1" style="background-color: #79ade5; border-color: inherit; border-image: initial; border-style: solid; border-width: 0px 1px 1px 0px; box-sizing: border-box; color: inherit; font-size: 1em; font-weight: bold; left: 0px !important; margin: 0px !important; min-width: 0px !important; padding: 0px 3px; position: relative; text-align: center; top: 0px !important; white-space: pre-wrap;">Dividends</td><td class="styleBold styleCenter td-readOnly" colspan="1" id="0_table0_cell_c8_r0" rowspan="1" style="background-color: #79ade5; border-color: inherit; border-image: initial; border-style: solid; border-width: 0px 1px 1px 0px; box-sizing: border-box; color: inherit; font-size: 1em; font-weight: bold; left: 0px !important; margin: 0px !important; min-width: 0px !important; padding: 0px 3px; position: relative; text-align: center; top: 0px !important; white-space: pre-wrap;">+</td><td class="styleCenter styleBold td-readOnly" colspan="1" id="0_table0_cell_c9_r0" rowspan="1" style="background-color: #79ade5; border-color: inherit; border-image: initial; border-style: solid; border-width: 0px 1px 1px 0px; box-sizing: border-box; color: inherit; font-size: 1em; font-weight: bold; left: 0px !important; margin: 0px !important; min-width: 0px !important; padding: 0px 3px; position: relative; text-align: center; top: 0px !important; white-space: pre-wrap;">Revenues</td><td class="styleBold styleCenter td-readOnly" colspan="1" id="0_table0_cell_c10_r0" rowspan="1" style="background-color: #79ade5; border-color: inherit; border-image: initial; border-style: solid; border-width: 0px 1px 1px 0px; box-sizing: border-box; color: inherit; font-size: 1em; font-weight: bold; left: 0px !important; margin: 0px !important; min-width: 0px !important; padding: 0px 3px; position: relative; text-align: center; top: 0px !important; white-space: pre-wrap;">−</td><td class="styleCenter styleBold td-readOnly" colspan="1" id="0_table0_cell_c11_r0" rowspan="1" style="background-color: #79ade5; border-color: inherit; border-image: initial; border-style: solid; border-width: 0px 1px 1px 0px; box-sizing: border-box; color: inherit; font-size: 1em; font-weight: bold; left: 0px !important; margin: 0px !important; min-width: 0px !important; padding: 0px 3px; position: relative; text-align: center; top: 0px !important; white-space: pre-wrap;">Expenses</td></tr>
<tr h="23" style="background-color: transparent; border-image: initial; border-style: solid !important; border-width: 0px !important; color: inherit !important; height: 23px; margin: 0px; padding: 0px !important;"><td class="styleCenter td-readOnly" colspan="1" id="0_table0_cell_c0_r1" rowspan="1" style="border-color: inherit; border-image: initial; border-style: solid; border-width: 0px 1px 1px 0px; box-sizing: border-box; color: inherit; font-size: 1em; left: 0px !important; margin: 0px !important; min-width: 0px !important; padding: 0px 3px; position: relative; text-align: center; top: 0px !important; white-space: pre-wrap;">1</td><td class="styleNumber td-readOnly" colspan="1" id="0_table0_cell_c1_r1" rowspan="1" style="border-color: inherit; border-image: initial; border-style: solid; border-width: 0px 1px 1px 0px; box-sizing: border-box; color: inherit; font-size: 1em; left: 0px !important; margin: 0px !important; min-width: 0px !important; padding: 0px 3px; position: relative; text-align: right; top: 0px !important; white-space: pre-wrap;"><span class="currencySymbol" style="border: 0px; float: left; margin: 0px 0px 0px -2px; padding: 0px;">$</span>62,000</td><td class="styleCenter td-readOnly" colspan="1" id="0_table0_cell_c2_r1" rowspan="1" style="border-color: inherit; border-image: initial; border-style: solid; border-width: 0px 1px 1px 0px; box-sizing: border-box; color: inherit; font-size: 1em; left: 0px !important; margin: 0px !important; min-width: 0px !important; padding: 0px 3px; position: relative; text-align: center; top: 0px !important; white-space: pre-wrap;">=</td><td class="styleNumber td-readOnly" colspan="1" id="0_table0_cell_c3_r1" rowspan="1" style="border-color: inherit; border-image: initial; border-style: solid; border-width: 0px 1px 1px 0px; box-sizing: border-box; color: inherit; font-size: 1em; left: 0px !important; margin: 0px !important; min-width: 0px !important; padding: 0px 3px; position: relative; text-align: right; top: 0px !important; white-space: pre-wrap;"><span class="currencySymbol" style="border: 0px; float: left; margin: 0px 0px 0px -2px; padding: 0px;">$</span>21,500</td><td class="styleCenter td-readOnly" colspan="1" id="0_table0_cell_c4_r1" rowspan="1" style="border-color: inherit; border-image: initial; border-style: solid; border-width: 0px 1px 1px 0px; box-sizing: border-box; color: inherit; font-size: 1em; left: 0px !important; margin: 0px !important; min-width: 0px !important; padding: 0px 3px; position: relative; text-align: center; top: 0px !important; white-space: pre-wrap;">+</td><td class="styleNumber td-readOnly" colspan="1" id="0_table0_cell_c5_r1" rowspan="1" style="border-color: inherit; border-image: initial; border-style: solid; border-width: 0px 1px 1px 0px; box-sizing: border-box; color: inherit; font-size: 1em; left: 0px !important; margin: 0px !important; min-width: 0px !important; padding: 0px 3px; position: relative; text-align: right; top: 0px !important; white-space: pre-wrap;"><span class="currencySymbol" style="border: 0px; float: left; margin: 0px 0px 0px -2px; padding: 0px;">$</span>31,000</td><td class="styleCenter td-readOnly" colspan="1" id="0_table0_cell_c6_r1" rowspan="1" style="border-color: inherit; border-image: initial; border-style: solid; border-width: 0px 1px 1px 0px; box-sizing: border-box; color: inherit; font-size: 1em; left: 0px !important; margin: 0px !important; min-width: 0px !important; padding: 0px 3px; position: relative; text-align: center; top: 0px !important; white-space: pre-wrap;">−</td><td class="styleNumber td-readOnly" colspan="1" id="0_table0_cell_c7_r1" rowspan="1" style="border-color: inherit; border-image: initial; border-style: solid; border-width: 0px 1px 1px 0px; box-sizing: border-box; color: inherit; font-size: 1em; left: 0px !important; margin: 0px !important; min-width: 0px !important; padding: 0px 3px; position: relative; text-align: right; top: 0px !important; white-space: pre-wrap;"><span class="currencySymbol" style="border: 0px; float: left; margin: 0px 0px 0px -2px; padding: 0px;">$</span>0</td><td class="styleCenter td-readOnly" colspan="1" id="0_table0_cell_c8_r1" rowspan="1" style="border-color: inherit; border-image: initial; border-style: solid; border-width: 0px 1px 1px 0px; box-sizing: border-box; color: inherit; font-size: 1em; left: 0px !important; margin: 0px !important; min-width: 0px !important; padding: 0px 3px; position: relative; text-align: center; top: 0px !important; white-space: pre-wrap;">+</td><td class="styleNumber response td-readOnly rightAnswer" colspan="1" id="0_table0_cell_c9_r1" rowspan="1" style="background-attachment: initial !important; background-clip: initial !important; background-color: #ffffaa; background-image: initial !important; background-origin: initial !important; background-position: initial !important; background-repeat: initial !important; background-size: initial !important; border-color: inherit; border-image: initial; border-style: solid; border-width: 0px 1px 1px 0px; box-sizing: border-box; color: inherit; font-size: 1em; left: 0px !important; margin: 0px !important; min-width: 0px !important; padding: 0px 3px; position: relative; text-align: right; top: 0px !important; white-space: pre-wrap;"><span aria-hidden="true" class="currencySymbol" role="presentation" style="border: 0px; float: left; margin: 0px 0px 0px -2px; padding: 0px;">$</span>23,000<span aria-hidden="true" class="icon-Right small_rd_backg" role="presentation" style="border: 0px; font-family: "accountingtool important"; line-height: 1; margin: 0px; padding: 0px; position: absolute; right: 5px; speak: none; top: 11px; transform: translatey(-50%);"></span><span class="text-hide" style="border: 0px; margin: 0px; padding: 0px; position: absolute; text-align: left; text-indent: -99999px;">selected answer correct</span></td><td class="styleCenter td-readOnly" colspan="1" id="0_table0_cell_c10_r1" rowspan="1" style="border-color: inherit; border-image: initial; border-style: solid; border-width: 0px 1px 1px 0px; box-sizing: border-box; color: inherit; font-size: 1em; left: 0px !important; margin: 0px !important; min-width: 0px !important; padding: 0px 3px; position: relative; text-align: center; top: 0px !important; white-space: pre-wrap;">−</td><td class="styleNumber td-readOnly" colspan="1" id="0_table0_cell_c11_r1" rowspan="1" style="border-color: inherit; border-image: initial; border-style: solid; border-width: 0px 1px 1px 0px; box-sizing: border-box; color: inherit; font-size: 1em; left: 0px !important; margin: 0px !important; min-width: 0px !important; padding: 0px 3px; position: relative; text-align: right; top: 0px !important; white-space: pre-wrap;"><span class="currencySymbol" style="border: 0px; float: left; margin: 0px 0px 0px -2px; padding: 0px;">$</span>13,500</td></tr>
<tr h="23" style="background-color: transparent; border-image: initial; border-style: solid !important; border-width: 0px !important; color: inherit !important; height: 23px; margin: 0px; padding: 0px !important;"><td class="styleCenter td-readOnly" colspan="1" id="0_table0_cell_c0_r2" rowspan="1" scope="col" style="border-color: inherit; border-image: initial; border-style: solid; border-width: 0px 1px 1px 0px; box-sizing: border-box; color: inherit; font-size: 1em; left: 0px !important; margin: 0px !important; min-width: 0px !important; padding: 0px 3px; position: relative; text-align: center; top: 0px !important; white-space: pre-wrap;">2</td><td class="styleNumber td-readOnly" colspan="1" id="0_table0_cell_c1_r2" rowspan="1" scope="col" style="border-color: inherit; border-image: initial; border-style: solid; border-width: 0px 1px 1px 0px; box-sizing: border-box; color: inherit; font-size: 1em; left: 0px !important; margin: 0px !important; min-width: 0px !important; padding: 0px 3px; position: relative; text-align: right; top: 0px !important; white-space: pre-wrap;"><span class="currencySymbol" style="border: 0px; float: left; margin: 0px 0px 0px -2px; padding: 0px;">$</span>100,900</td><td class="styleCenter td-readOnly" colspan="1" id="0_table0_cell_c2_r2" rowspan="1" scope="col" style="border-color: inherit; border-image: initial; border-style: solid; border-width: 0px 1px 1px 0px; box-sizing: border-box; color: inherit; font-size: 1em; left: 0px !important; margin: 0px !important; min-width: 0px !important; padding: 0px 3px; position: relative; text-align: center; top: 0px !important; white-space: pre-wrap;">=</td><td class="styleNumber td-readOnly" colspan="1" id="0_table0_cell_c3_r2" rowspan="1" scope="col" style="border-color: inherit; border-image: initial; border-style: solid; border-width: 0px 1px 1px 0px; box-sizing: border-box; color: inherit; font-size: 1em; left: 0px !important; margin: 0px !important; min-width: 0px !important; padding: 0px 3px; position: relative; text-align: right; top: 0px !important; white-space: pre-wrap;"><span class="currencySymbol" style="border: 0px; float: left; margin: 0px 0px 0px -2px; padding: 0px;">$</span>37,500</td><td class="styleCenter td-readOnly" colspan="1" id="0_table0_cell_c4_r2" rowspan="1" scope="col" style="border-color: inherit; border-image: initial; border-style: solid; border-width: 0px 1px 1px 0px; box-sizing: border-box; color: inherit; font-size: 1em; left: 0px !important; margin: 0px !important; min-width: 0px !important; padding: 0px 3px; position: relative; text-align: center; top: 0px !important; white-space: pre-wrap;">+</td><td class="styleNumber td-readOnly" colspan="1" id="0_table0_cell_c5_r2" rowspan="1" scope="col" style="border-color: inherit; border-image: initial; border-style: solid; border-width: 0px 1px 1px 0px; box-sizing: border-box; color: inherit; font-size: 1em; left: 0px !important; margin: 0px !important; min-width: 0px !important; padding: 0px 3px; position: relative; text-align: right; top: 0px !important; white-space: pre-wrap;"><span class="currencySymbol" style="border: 0px; float: left; margin: 0px 0px 0px -2px; padding: 0px;">$</span>55,000</td><td class="styleCenter td-readOnly" colspan="1" id="0_table0_cell_c6_r2" rowspan="1" scope="col" style="border-color: inherit; border-image: initial; border-style: solid; border-width: 0px 1px 1px 0px; box-sizing: border-box; color: inherit; font-size: 1em; left: 0px !important; margin: 0px !important; min-width: 0px !important; padding: 0px 3px; position: relative; text-align: center; top: 0px !important; white-space: pre-wrap;">−</td><td class="styleNumber response td-readOnly rightAnswer" colspan="1" id="0_table0_cell_c7_r2" rowspan="1" scope="col" style="background-attachment: initial !important; background-clip: initial !important; background-color: #ffffaa; background-image: initial !important; background-origin: initial !important; background-position: initial !important; background-repeat: initial !important; background-size: initial !important; border-color: inherit; border-image: initial; border-style: solid; border-width: 0px 1px 1px 0px; box-sizing: border-box; color: inherit; font-size: 1em; left: 0px !important; margin: 0px !important; min-width: 0px !important; padding: 0px 3px; position: relative; text-align: right; top: 0px !important; white-space: pre-wrap;"><span aria-hidden="true" class="currencySymbol" role="presentation" style="border: 0px; float: left; margin: 0px 0px 0px -2px; padding: 0px;">$</span>3,100<span aria-hidden="true" class="icon-Right small_rd_backg" role="presentation" style="border: 0px; font-family: "accountingtool important"; line-height: 1; margin: 0px; padding: 0px; position: absolute; right: 5px; speak: none; top: 11px; transform: translatey(-50%);"></span><span class="text-hide" style="border: 0px; margin: 0px; padding: 0px; position: absolute; text-align: left; text-indent: -99999px;">selected answer correct</span></td><td class="styleCenter td-readOnly" colspan="1" id="0_table0_cell_c8_r2" rowspan="1" scope="col" style="border-color: inherit; border-image: initial; border-style: solid; border-width: 0px 1px 1px 0px; box-sizing: border-box; color: inherit; font-size: 1em; left: 0px !important; margin: 0px !important; min-width: 0px !important; padding: 0px 3px; position: relative; text-align: center; top: 0px !important; white-space: pre-wrap;">+</td><td class="styleNumber td-readOnly" colspan="1" id="0_table0_cell_c9_r2" rowspan="1" scope="col" style="border-color: inherit; border-image: initial; border-style: solid; border-width: 0px 1px 1px 0px; box-sizing: border-box; color: inherit; font-size: 1em; left: 0px !important; margin: 0px !important; min-width: 0px !important; padding: 0px 3px; position: relative; text-align: right; top: 0px !important; white-space: pre-wrap;"><span class="currencySymbol" style="border: 0px; float: left; margin: 0px 0px 0px -2px; padding: 0px;">$</span>35,000</td><td class="styleCenter td-readOnly" colspan="1" id="0_table0_cell_c10_r2" rowspan="1" scope="col" style="border-color: inherit; border-image: initial; border-style: solid; border-width: 0px 1px 1px 0px; box-sizing: border-box; color: inherit; font-size: 1em; left: 0px !important; margin: 0px !important; min-width: 0px !important; padding: 0px 3px; position: relative; text-align: center; top: 0px !important; white-space: pre-wrap;">−</td><td class="styleNumber td-readOnly" colspan="1" id="0_table0_cell_c11_r2" rowspan="1" scope="col" style="border-color: inherit; border-image: initial; border-style: solid; border-width: 0px 1px 1px 0px; box-sizing: border-box; color: inherit; font-size: 1em; left: 0px !important; margin: 0px !important; min-width: 0px !important; padding: 0px 3px; position: relative; text-align: right; top: 0px !important; white-space: pre-wrap;"><span class="currencySymbol" style="border: 0px; float: left; margin: 0px 0px 0px -2px; padding: 0px;">$</span>23,500</td></tr>
</tbody></table>
</div>
</td></tr>
</tbody></table>
<div class="jSheetEditPane" id="jSheetEditPane_0_0" style="background-image: none !important; border: 0px; margin: 0px; padding: 0px !important; position: relative !important; width: 494px;">
<br /></div>
<div class="jSheetEditPane" id="jSheetEditPane_0_0" style="background-image: none !important; border: 0px; margin: 0px; padding: 0px !important; position: relative !important; width: 494px;">
-----------------------------------------------------------------------------------</div>
<div class="jSheetEditPane" id="jSheetEditPane_0_0" style="background-image: none !important; border: 0px; margin: 0px; padding: 0px !important; position: relative !important; width: 494px;">
<br /></div>
<div class="jSheetEditPane" id="jSheetEditPane_0_0" style="background-image: none !important; border: 0px; margin: 0px; padding: 0px !important; position: relative !important; width: 494px;">
<span style="background-color: #f3f3f3; color: #100000; font-family: "arial"; font-size: 30px;">3.</span></div>
<div class="jSheetEditPane" id="jSheetEditPane_0_0" style="background-image: none !important; border: 0px; margin: 0px; padding: 0px !important; position: relative !important; width: 494px;">
<div style="border: 0px; color: #252525; font-family: proxima-nova-soft, sans-serif; font-size: medium; font-stretch: inherit; font-variant-east-asian: inherit; font-variant-numeric: inherit; line-height: inherit; padding: 0px;">
The following transactions were completed by the company.</div>
<ol style="border: 0px; color: #252525; font-family: proxima-nova-soft, sans-serif; font-size: medium; font-weight: bold; list-style-type: lower-alpha; padding-left: 22px;">
<li style="border: 0px; font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px;"><span style="border: 0px; font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: normal; line-height: inherit; margin: 0px; padding: 0px;">The company completed consulting work for a client and immediately collected $5,600 cash earned.</span></li>
<li style="border: 0px; font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px;"><span style="border: 0px; font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: normal; line-height: inherit; margin: 0px; padding: 0px;">The company completed commission work for a client and sent a bill for $4,100 to be received within 30 days.</span></li>
<li style="border: 0px; font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px;"><span style="border: 0px; font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: normal; line-height: inherit; margin: 0px; padding: 0px;">The company paid an assistant $1,450 cash as wages for the period.</span></li>
<li style="border: 0px; font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px;"><span style="border: 0px; font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: normal; line-height: inherit; margin: 0px; padding: 0px;">The company collected $2,050 cash as a partial payment for the amount owed by the client in transaction <i style="border: 0px; font-family: inherit; font-size: inherit; font-stretch: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px;">b</i>.</span></li>
<li style="border: 0px; font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px;"><span style="border: 0px; font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: normal; line-height: inherit; margin: 0px; padding: 0px;">The company paid $720 cash for this period's cleaning services.</span></li>
</ol>
<div style="border: 0px; color: #252525; font-family: proxima-nova-soft, sans-serif; font-size: medium; font-stretch: inherit; font-variant-east-asian: inherit; font-variant-numeric: inherit; line-height: inherit; padding: 0px;">
<span style="border: 0px; font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: 700; line-height: inherit; margin: 0px; padding: 0px;">Required:</span></div>
<span style="background-color: #f3f3f3; color: #100000; font-family: "arial"; font-size: 30px;"></span><br />
<div style="border: 0px; color: #252525; font-family: proxima-nova-soft, sans-serif; font-size: medium; font-stretch: inherit; font-variant-east-asian: inherit; font-variant-numeric: inherit; line-height: inherit; padding: 0px;">
Enter the impact of each transaction on individual items of the accounting equation.<span style="border: 0px; color: red; font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px;"> <span style="border: 0px; font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: 700; line-height: inherit; margin: 0px; padding: 0px;">(Enter decreases to account balances with a minus sign.)</span></span></div>
<span style="background-color: #f3f3f3; color: #100000; font-family: "arial"; font-size: 30px;"></span><br />
<table border="0" cellpadding="0" cellspacing="0" class="tableControl" id="tableControl_0_0" style="border-spacing: 0px; border: none !important; color: black; font-family: Verdana; font-size: 13px; font-stretch: inherit; font-variant-east-asian: inherit; font-variant-numeric: inherit; line-height: inherit; margin: 0px; padding: 0px;"><tbody style="border: 0px; margin: 0px; padding: 0px;">
<tr style="border: 0px; margin: 0px; padding: 0px;"><td class="barTop" style="border: 0px; margin: 0px; padding: 0px; width: 0px;"></td></tr>
<tr style="border: 0px; margin: 0px; padding: 0px;"><td class="barLeft" style="border: 0px; margin: 0px; padding: 0px; vertical-align: top;"></td><td class="sheetPane" style="border: 0px; margin: 0px; padding: 0px; vertical-align: top; width: 1001px;"><div class="jSheetEditPane" id="jSheetEditPane_0_0" style="background-image: none !important; border: 0px; margin: 0px; padding: 0px !important; position: relative !important; width: 1001px;">
<table border="1px" cellpadding="0" cellspacing="0" class="jSheet ui-widget-content table-scratch review" id="jSheet_0_0" style="background-attachment: initial; background-clip: initial; background-image: none !important; background-origin: initial; background-position: initial; background-repeat: initial; background-size: initial; border-color: rgb(119, 119, 119); border-image: initial; border-spacing: 0px !important; border-style: solid; border-width: 1px 0px 0px 1px !important; color: #222222; cursor: cell; empty-cells: show; font-family: Arial; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; height: auto !important; line-height: inherit; margin: 0px; outline: rgb(59, 120, 190) dotted 2px; overflow: visible; padding: 0px; position: relative !important; table-layout: fixed;" tabindex="1"><colgroup><col style="border: none !important; width: 34px;" width="34"></col><col style="border: none !important; width: 87px;" width="87"></col><col style="border: none !important; width: 27px;" width="27"></col><col style="border: none !important; width: 74px;" width="74"></col><col style="border: none !important; width: 31px;" width="31"></col><col style="border: none !important; width: 74px;" width="74"></col><col style="border: none !important; width: 27px;" width="27"></col><col style="border: none !important; width: 93px;" width="93"></col><col style="border: none !important; width: 27px;" width="27"></col><col style="border: none !important; width: 72px;" width="72"></col><col style="border: none !important; width: 27px;" width="27"></col><col style="border: none !important; width: 70px;" width="70"></col><col style="border: none !important; width: 27px;" width="27"></col><col style="border: none !important; width: 72px;" width="72"></col></colgroup><tbody style="border-image: initial; border-style: initial; border-width: 0px; color: inherit !important; margin: 0px; padding: 0px;">
<tr h="23" style="background-color: transparent; border-image: initial; border-style: solid !important; border-width: 0px !important; color: inherit !important; height: 23px; margin: 0px; padding: 0px !important;"><td class="styleBold styleCenter td-readOnly" colspan="4" id="0_table0_cell_c0_r0" merge="0_0" rowspan="1" style="background-color: #79ade5; border-color: inherit; border-image: initial; border-style: solid; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-size: 1em; font-weight: bold; left: 0px !important; margin: 0px !important; min-width: 0px !important; padding: 0px 3px; position: relative; text-align: center; top: 0px !important; white-space: pre-wrap;">Assets</td><td class="styleBold styleCenter td-readOnly" colspan="1" id="0_table0_cell_c4_r0" rowspan="1" style="background-color: #79ade5; border-color: inherit; border-image: initial; border-style: solid; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-size: 1em; font-weight: bold; left: 0px !important; margin: 0px !important; min-width: 0px !important; padding: 0px 3px; position: relative; text-align: center; top: 0px !important; white-space: pre-wrap;">=</td><td class="styleBold styleCenter td-readOnly" colspan="1" id="0_table0_cell_c5_r0" rowspan="1" style="background-color: #79ade5; border-color: inherit; border-image: initial; border-style: solid; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-size: 1em; font-weight: bold; left: 0px !important; margin: 0px !important; min-width: 0px !important; padding: 0px 3px; position: relative; text-align: center; top: 0px !important; white-space: pre-wrap;">Liabilities</td><td class="styleBold styleCenter td-readOnly" colspan="1" id="0_table0_cell_c6_r0" rowspan="1" style="background-color: #79ade5; border-color: inherit; border-image: initial; border-style: solid; border-width: 0px 1px 1px 0px; box-sizing: border-box; color: inherit; font-size: 1em; font-weight: bold; left: 0px !important; margin: 0px !important; min-width: 0px !important; padding: 0px 3px; position: relative; text-align: center; top: 0px !important; white-space: pre-wrap;">+</td><td class="styleBold styleCenter td-readOnly" colspan="7" id="0_table0_cell_c7_r0" merge="0_0" rowspan="1" style="background-color: #79ade5; border-color: inherit; border-image: initial; border-style: solid; border-width: 0px 1px 1px 0px; box-sizing: border-box; color: inherit; font-size: 1em; font-weight: bold; left: 0px !important; margin: 0px !important; min-width: 0px !important; padding: 0px 3px; position: relative; text-align: center; top: 0px !important; white-space: pre-wrap;">Equity</td></tr>
<tr h="33" style="background-color: transparent; border-image: initial; border-style: solid !important; border-width: 0px !important; color: inherit !important; height: 33px; margin: 0px; padding: 0px !important;"><td class="styleCenter styleBold td-readOnly" colspan="1" id="0_table0_cell_c0_r1" rowspan="1" style="background-color: #79ade5; border-color: inherit; border-image: initial; border-style: solid; border-width: 0px 1px 1px 0px; box-sizing: border-box; color: inherit; font-size: 1em; font-weight: bold; height: 31px; left: 0px !important; margin: 0px !important; min-width: 0px !important; padding: 0px 3px; position: relative; text-align: center; top: 0px !important; white-space: pre-wrap;"></td><td class="styleCenter styleBold td-readOnly" colspan="1" id="0_table0_cell_c1_r1" rowspan="1" style="background-color: #79ade5; border-color: inherit; border-image: initial; border-style: solid; border-width: 0px 1px 1px 0px; box-sizing: border-box; color: inherit; font-size: 1em; font-weight: bold; height: 31px; left: 0px !important; margin: 0px !important; min-width: 0px !important; padding: 0px 3px; position: relative; text-align: center; top: 0px !important; white-space: pre-wrap;">Cash</td><td class="styleBold styleCenter td-readOnly" colspan="1" id="0_table0_cell_c2_r1" rowspan="1" style="background-color: #79ade5; border-color: inherit; border-image: initial; border-style: solid; border-width: 0px 1px 1px 0px; box-sizing: border-box; color: inherit; font-size: 1em; font-weight: bold; height: 31px; left: 0px !important; margin: 0px !important; min-width: 0px !important; padding: 0px 3px; position: relative; text-align: center; top: 0px !important; white-space: pre-wrap;">+</td><td class="styleCenter styleBold td-readOnly" colspan="1" id="0_table0_cell_c3_r1" rowspan="1" style="background-color: #79ade5; border-color: inherit; border-image: initial; border-style: solid; border-width: 0px 1px 1px 0px; box-sizing: border-box; color: inherit; font-size: 1em; font-weight: bold; height: 31px; left: 0px !important; margin: 0px !important; min-width: 0px !important; padding: 0px 3px; position: relative; text-align: center; top: 0px !important; white-space: pre-wrap;">Accounts Receivable</td><td class="styleCenter styleBold td-readOnly" colspan="1" id="0_table0_cell_c4_r1" rowspan="1" style="background-color: #79ade5; border-color: inherit; border-image: initial; border-style: solid; border-width: 0px 1px 1px 0px; box-sizing: border-box; color: inherit; font-size: 1em; font-weight: bold; height: 31px; left: 0px !important; margin: 0px !important; min-width: 0px !important; padding: 0px 3px; position: relative; text-align: center; top: 0px !important; white-space: pre-wrap;">=</td><td class="styleCenter styleBold td-readOnly" colspan="1" id="0_table0_cell_c5_r1" rowspan="1" style="background-color: #79ade5; border-color: inherit; border-image: initial; border-style: solid; border-width: 0px 1px 1px 0px; box-sizing: border-box; color: inherit; font-size: 1em; font-weight: bold; height: 31px; left: 0px !important; margin: 0px !important; min-width: 0px !important; padding: 0px 3px; position: relative; text-align: center; top: 0px !important; white-space: pre-wrap;">Accounts Payable</td><td class="styleCenter styleBold td-readOnly" colspan="1" id="0_table0_cell_c6_r1" rowspan="1" style="background: none 0% 0% repeat scroll rgb(121, 173, 229); border-color: inherit; border-image: initial; border-style: solid; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-size: 1em; font-weight: bold; height: 31px; left: 0px !important; margin: 0px !important; min-width: 0px !important; padding: 0px 3px; position: relative; text-align: center; top: 0px !important; white-space: pre-wrap;">+</td><td class="styleCenter styleBold td-readOnly" colspan="1" id="0_table0_cell_c7_r1" rowspan="1" style="background-color: #79ade5; border-color: inherit; border-image: initial; border-style: solid; border-width: 0px 1px 1px 0px; box-sizing: border-box; color: inherit; font-size: 1em; font-weight: bold; height: 31px; left: 0px !important; margin: 0px !important; min-width: 0px !important; padding: 0px 3px; position: relative; text-align: center; top: 0px !important; white-space: pre-wrap;">Common Stock</td><td class="styleBold styleCenter td-readOnly" colspan="1" id="0_table0_cell_c8_r1" rowspan="1" style="background: none 0% 0% repeat scroll rgb(121, 173, 229); border-color: inherit; border-image: initial; border-style: solid; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-size: 1em; font-weight: bold; height: 31px; left: 0px !important; margin: 0px !important; min-width: 0px !important; padding: 0px 3px; position: relative; text-align: center; top: 0px !important; white-space: pre-wrap;">−</td><td class="styleCenter styleBold td-readOnly" colspan="1" id="0_table0_cell_c9_r1" rowspan="1" style="background-color: #79ade5; border-color: inherit; border-image: initial; border-style: solid; border-width: 0px 1px 1px 0px; box-sizing: border-box; color: inherit; font-size: 1em; font-weight: bold; height: 31px; left: 0px !important; margin: 0px !important; min-width: 0px !important; padding: 0px 3px; position: relative; text-align: center; top: 0px !important; white-space: pre-wrap;">Dividends</td><td class="styleCenter styleBold td-readOnly" colspan="1" id="0_table0_cell_c10_r1" rowspan="1" style="background-color: #79ade5; border-color: inherit; border-image: initial; border-style: solid; border-width: 0px 1px 1px 0px; box-sizing: border-box; color: inherit; font-size: 1em; font-weight: bold; height: 31px; left: 0px !important; margin: 0px !important; min-width: 0px !important; padding: 0px 3px; position: relative; text-align: center; top: 0px !important; white-space: pre-wrap;">+</td><td class="styleCenter styleBold td-readOnly" colspan="1" id="0_table0_cell_c11_r1" rowspan="1" style="background-color: #79ade5; border-color: inherit; border-image: initial; border-style: solid; border-width: 0px 1px 1px 0px; box-sizing: border-box; color: inherit; font-size: 1em; font-weight: bold; height: 31px; left: 0px !important; margin: 0px !important; min-width: 0px !important; padding: 0px 3px; position: relative; text-align: center; top: 0px !important; white-space: pre-wrap;">Revenue</td><td class="styleCenter styleBold td-readOnly" colspan="1" id="0_table0_cell_c12_r1" rowspan="1" style="background-color: #79ade5; border-color: inherit; border-image: initial; border-style: solid; border-width: 0px 1px 1px 0px; box-sizing: border-box; color: inherit; font-size: 1em; font-weight: bold; height: 31px; left: 0px !important; margin: 0px !important; min-width: 0px !important; padding: 0px 3px; position: relative; text-align: center; top: 0px !important; white-space: pre-wrap;">−</td><td class="styleCenter styleBold td-readOnly" colspan="1" id="0_table0_cell_c13_r1" rowspan="1" style="background-color: #79ade5; border-color: inherit; border-image: initial; border-style: solid; border-width: 0px 1px 1px 0px; box-sizing: border-box; color: inherit; font-size: 1em; font-weight: bold; height: 31px; left: 0px !important; margin: 0px !important; min-width: 0px !important; padding: 0px 3px; position: relative; text-align: center; top: 0px !important; white-space: pre-wrap;">Expenses</td></tr>
<tr h="23" style="background-color: transparent; border-image: initial; border-style: solid !important; border-width: 0px !important; color: inherit !important; height: 23px; margin: 0px; padding: 0px !important;"><td class="styleLeft td-readOnly" colspan="1" id="0_table0_cell_c0_r2" rowspan="1" style="border-color: inherit; border-image: initial; border-style: solid; border-width: 0px 1px 1px 0px; box-sizing: border-box; color: inherit; font-size: 1em; height: 23px; left: 0px !important; margin: 0px !important; min-width: 0px !important; padding: 0px 3px; position: relative; top: 0px !important; white-space: pre-wrap;">a.</td><td class="styleNumber response td-readOnly rightAnswer" colspan="1" id="0_table0_cell_c1_r2" rowspan="1" style="background: rgb(247, 250, 246) !important; border-color: inherit; border-image: initial; border-style: solid; border-width: 0px 1px 1px 0px; box-sizing: border-box; color: inherit; font-size: 1em; height: 23px; left: 0px !important; margin: 0px !important; min-width: 0px !important; padding: 0px 3px; position: relative; text-align: right; top: 0px !important; white-space: pre-wrap;"><span aria-hidden="true" class="currencySymbol" role="presentation" style="border: 0px; float: left; margin: 0px 0px 0px -2px; padding: 0px;">$</span>5,600<span aria-hidden="true" class="icon-Right small_rd_backg" role="presentation" style="border: 0px; font-family: "accountingtool important"; line-height: 1; margin: 0px; padding: 0px; position: absolute; right: 5px; speak: none; top: 11px; transform: translatey(-50%);"></span><span class="text-hide" style="border: 0px; margin: 0px; padding: 0px; position: absolute; text-align: left; text-indent: -99999px;">selected answer correct</span></td><td class="styleCenter td-readOnly" colspan="1" id="0_table0_cell_c2_r2" rowspan="1" style="border-color: inherit; border-image: initial; border-style: solid; border-width: 0px 1px 1px 0px; box-sizing: border-box; color: inherit; font-size: 1em; height: 23px; left: 0px !important; margin: 0px !important; min-width: 0px !important; padding: 0px 3px; position: relative; text-align: center; top: 0px !important; white-space: pre-wrap;">+</td><td class="styleNumber response td-readOnly" colspan="1" id="0_table0_cell_c3_r2" rowspan="1" style="background-attachment: scroll; background-clip: initial; background-image: none; background-origin: initial; background-position: 0% 0%; background-repeat: repeat; background-size: initial; border-color: inherit; border-image: initial; border-style: solid; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-size: 1em; height: 23px; left: 0px !important; margin: 0px !important; min-width: 0px !important; padding: 0px 3px; position: relative; text-align: right; top: 0px !important; white-space: pre-wrap;"><span class="text-hide" style="border: 0px; margin: 0px; padding: 0px; position: absolute; text-align: left; text-indent: -99999px;">not attempted</span></td><td class="styleCenter td-readOnly" colspan="1" id="0_table0_cell_c4_r2" rowspan="1" style="border-color: inherit; border-image: initial; border-style: solid; border-width: 0px 1px 1px 0px; box-sizing: border-box; color: inherit; font-size: 1em; height: 23px; left: 0px !important; margin: 0px !important; min-width: 0px !important; padding: 0px 3px; position: relative; text-align: center; top: 0px !important; white-space: pre-wrap;">=</td><td class="styleNumber response td-readOnly" colspan="1" id="0_table0_cell_c5_r2" rowspan="1" style="background-attachment: scroll; background-clip: initial; background-image: none; background-origin: initial; background-position: 0% 0%; background-repeat: repeat; background-size: initial; border-color: inherit; border-image: initial; border-style: solid; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-size: 1em; height: 23px; left: 0px !important; margin: 0px !important; min-width: 0px !important; padding: 0px 3px; position: relative; text-align: right; top: 0px !important; white-space: pre-wrap;"><span class="text-hide" style="border: 0px; margin: 0px; padding: 0px; position: absolute; text-align: left; text-indent: -99999px;">not attempted</span></td><td class="styleCenter td-readOnly" colspan="1" id="0_table0_cell_c6_r2" rowspan="1" style="border-color: inherit; border-image: initial; border-style: solid; border-width: 0px 1px 1px 0px; box-sizing: border-box; color: inherit; font-size: 1em; left: 0px !important; margin: 0px !important; min-width: 0px !important; padding: 0px 3px; position: relative; text-align: center; top: 0px !important; white-space: pre-wrap;">+</td><td class="styleNumber response td-readOnly" colspan="1" id="0_table0_cell_c7_r2" rowspan="1" style="background-attachment: scroll; background-clip: initial; background-image: none; background-origin: initial; background-position: 0% 0%; background-repeat: repeat; background-size: initial; border-color: inherit; border-image: initial; border-style: solid; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-size: 1em; height: 23px; left: 0px !important; margin: 0px !important; min-width: 0px !important; padding: 0px 3px; position: relative; text-align: right; top: 0px !important; white-space: pre-wrap;"><span class="text-hide" style="border: 0px; margin: 0px; padding: 0px; position: absolute; text-align: left; text-indent: -99999px;">not attempted</span></td><td class="styleBold styleCenter td-readOnly" colspan="1" id="0_table0_cell_c8_r2" rowspan="1" style="border-color: inherit; border-image: initial; border-style: solid; border-width: 0px 1px 1px 0px; box-sizing: border-box; color: inherit; font-size: 1em; font-weight: bold; left: 0px !important; margin: 0px !important; min-width: 0px !important; padding: 0px 3px; position: relative; text-align: center; top: 0px !important; white-space: pre-wrap;">−</td><td class="styleNumber response td-readOnly" colspan="1" id="0_table0_cell_c9_r2" rowspan="1" style="background-attachment: scroll; background-clip: initial; background-image: none; background-origin: initial; background-position: 0% 0%; background-repeat: repeat; background-size: initial; border-color: inherit; border-image: initial; border-style: solid; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-size: 1em; height: 23px; left: 0px !important; margin: 0px !important; min-width: 0px !important; padding: 0px 3px; position: relative; text-align: right; top: 0px !important; white-space: pre-wrap;"><span class="text-hide" style="border: 0px; margin: 0px; padding: 0px; position: absolute; text-align: left; text-indent: -99999px;">not attempted</span></td><td class="styleCenter green_border td-readOnly" colspan="1" id="0_table0_cell_c10_r2" rowspan="1" style="border-color: inherit; border-image: initial; border-style: solid; border-width: 0px 1px 1px 0px; box-sizing: border-box; color: inherit; font-size: 1em; left: 0px !important; margin: 0px !important; min-width: 0px !important; padding: 0px 3px; position: relative; text-align: center; top: 0px !important; white-space: pre-wrap;">+</td><td class="styleNumber response green_border td-readOnly rightAnswer" colspan="1" id="0_table0_cell_c11_r2" rowspan="1" style="background-attachment: scroll; background-clip: initial; background-image: none; background-origin: initial; background-position: 0% 0%; background-repeat: repeat; background-size: initial; border-color: inherit; border-image: initial; border-style: solid; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-size: 1em; height: 23px; left: 0px !important; margin: 0px !important; min-width: 0px !important; padding: 0px 3px; position: relative; text-align: right; top: 0px !important; white-space: pre-wrap;"><span aria-hidden="true" class="currencySymbol" role="presentation" style="border: 0px; float: left; margin: 0px 0px 0px -2px; padding: 0px;">$</span>5,600<span aria-hidden="true" class="icon-Right small_rd_backg" role="presentation" style="border: 0px; font-family: "accountingtool important"; line-height: 1; margin: 0px; padding: 0px; position: absolute; right: 5px; speak: none; top: 11px; transform: translatey(-50%);"></span><span class="text-hide" style="border: 0px; margin: 0px; padding: 0px; position: absolute; text-align: left; text-indent: -99999px;">selected answer correct</span></td><td class="styleBold styleCenter td-readOnly" colspan="1" id="0_table0_cell_c12_r2" rowspan="1" style="border-color: inherit; border-image: initial; border-style: solid; border-width: 0px 1px 1px 0px; box-sizing: border-box; color: inherit; font-size: 1em; font-weight: bold; left: 0px !important; margin: 0px !important; min-width: 0px !important; padding: 0px 3px; position: relative; text-align: center; top: 0px !important; white-space: pre-wrap;">−</td><td class="styleNumber response td-readOnly" colspan="1" id="0_table0_cell_c13_r2" rowspan="1" style="background-attachment: scroll; background-clip: initial; background-image: none; background-origin: initial; background-position: 0% 0%; background-repeat: repeat; background-size: initial; border-color: inherit; border-image: initial; border-style: solid; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-size: 1em; height: 23px; left: 0px !important; margin: 0px !important; min-width: 0px !important; padding: 0px 3px; position: relative; text-align: right; top: 0px !important; white-space: pre-wrap;"><span class="text-hide" style="border: 0px; margin: 0px; padding: 0px; position: absolute; text-align: left; text-indent: -99999px;">not attempted</span></td></tr>
<tr h="23" style="background-color: transparent; border-image: initial; border-style: solid !important; border-width: 0px !important; color: inherit !important; height: 23px; margin: 0px; padding: 0px !important;"><td class="styleLeft td-readOnly" colspan="1" id="0_table0_cell_c0_r3" rowspan="1" style="border-color: inherit; border-image: initial; border-style: solid; border-width: 0px 1px 1px 0px; box-sizing: border-box; color: inherit; font-size: 1em; height: 23px; left: 0px !important; margin: 0px !important; min-width: 0px !important; padding: 0px 3px; position: relative; top: 0px !important; white-space: pre-wrap;">b.</td><td class="styleNumber response td-readOnly" colspan="1" id="0_table0_cell_c1_r3" rowspan="1" style="border-bottom-color: rgb(0, 0, 0); border-image: initial; border-left-color: inherit; border-right-color: inherit; border-style: solid; border-top-color: inherit; border-width: 0px 1px 1px 0px; box-sizing: border-box; color: inherit; font-size: 1em; height: 23px; left: 0px !important; margin: 0px !important; min-width: 0px !important; padding: 0px 3px; position: relative; text-align: right; top: 0px !important; white-space: pre-wrap;"><span class="text-hide" style="border: 0px; margin: 0px; padding: 0px; position: absolute; text-align: left; text-indent: -99999px;">not attempted</span></td><td class="styleCenter td-readOnly" colspan="1" id="0_table0_cell_c2_r3" rowspan="1" style="border-color: inherit; border-image: initial; border-style: solid; border-width: 0px 1px 1px 0px; box-sizing: border-box; color: inherit; font-size: 1em; left: 0px !important; margin: 0px !important; min-width: 0px !important; padding: 0px 3px; position: relative; text-align: center; top: 0px !important; white-space: pre-wrap;">+</td><td class="styleNumber response td-readOnly rightAnswer" colspan="1" id="0_table0_cell_c3_r3" rowspan="1" style="background-attachment: scroll; background-clip: initial; background-image: none; background-origin: initial; background-position: 0% 0%; background-repeat: repeat; background-size: initial; border-bottom-color: rgb(0, 0, 0); border-image: initial; border-left-color: inherit; border-right-color: inherit; border-style: solid; border-top-color: inherit; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-size: 1em; height: 23px; left: 0px !important; margin: 0px !important; min-width: 0px !important; padding: 0px 3px; position: relative; text-align: right; top: 0px !important; white-space: pre-wrap;"><span aria-hidden="true" class="currencySymbol" role="presentation" style="border: 0px; float: left; margin: 0px 0px 0px -2px; padding: 0px;">$</span>4,100<span aria-hidden="true" class="icon-Right small_rd_backg" role="presentation" style="border: 0px; font-family: "accountingtool important"; line-height: 1; margin: 0px; padding: 0px; position: absolute; right: 5px; speak: none; top: 11px; transform: translatey(-50%);"></span><span class="text-hide" style="border: 0px; margin: 0px; padding: 0px; position: absolute; text-align: left; text-indent: -99999px;">selected answer correct</span></td><td class="styleCenter td-readOnly" colspan="1" id="0_table0_cell_c4_r3" rowspan="1" style="border-color: inherit; border-image: initial; border-style: solid; border-width: 0px 1px 1px 0px; box-sizing: border-box; color: inherit; font-size: 1em; height: 23px; left: 0px !important; margin: 0px !important; min-width: 0px !important; padding: 0px 3px; position: relative; text-align: center; top: 0px !important; white-space: pre-wrap;">=</td><td class="styleNumber response td-readOnly" colspan="1" id="0_table0_cell_c5_r3" rowspan="1" style="background-attachment: scroll; background-clip: initial; background-image: none; background-origin: initial; background-position: 0% 0%; background-repeat: repeat; background-size: initial; border-bottom-color: rgb(0, 0, 0); border-image: initial; border-left-color: inherit; border-right-color: inherit; border-style: solid; border-top-color: inherit; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-size: 1em; height: 23px; left: 0px !important; margin: 0px !important; min-width: 0px !important; padding: 0px 3px; position: relative; text-align: right; top: 0px !important; white-space: pre-wrap;"><span class="text-hide" style="border: 0px; margin: 0px; padding: 0px; position: absolute; text-align: left; text-indent: -99999px;">not attempted</span></td><td class="styleCenter td-readOnly" colspan="1" id="0_table0_cell_c6_r3" rowspan="1" style="border-color: inherit; border-image: initial; border-style: solid; border-width: 0px 1px 1px 0px; box-sizing: border-box; color: inherit; font-size: 1em; left: 0px !important; margin: 0px !important; min-width: 0px !important; padding: 0px 3px; position: relative; text-align: center; top: 0px !important; white-space: pre-wrap;">+</td><td class="styleNumber response td-readOnly" colspan="1" id="0_table0_cell_c7_r3" rowspan="1" style="background-attachment: scroll; background-clip: initial; background-image: none; background-origin: initial; background-position: 0% 0%; background-repeat: repeat; background-size: initial; border-bottom-color: rgb(0, 0, 0); border-image: initial; border-left-color: inherit; border-right-color: inherit; border-style: solid; border-top-color: inherit; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-size: 1em; height: 23px; left: 0px !important; margin: 0px !important; min-width: 0px !important; padding: 0px 3px; position: relative; text-align: right; top: 0px !important; white-space: pre-wrap;"><span class="text-hide" style="border: 0px; margin: 0px; padding: 0px; position: absolute; text-align: left; text-indent: -99999px;">not attempted</span></td><td class="styleBold styleCenter td-readOnly" colspan="1" id="0_table0_cell_c8_r3" rowspan="1" style="border-color: inherit; border-image: initial; border-style: solid; border-width: 0px 1px 1px 0px; box-sizing: border-box; color: inherit; font-size: 1em; font-weight: bold; left: 0px !important; margin: 0px !important; min-width: 0px !important; padding: 0px 3px; position: relative; text-align: center; top: 0px !important; white-space: pre-wrap;">−</td><td class="styleNumber response td-readOnly" colspan="1" id="0_table0_cell_c9_r3" rowspan="1" style="background-attachment: scroll; background-clip: initial; background-image: none; background-origin: initial; background-position: 0% 0%; background-repeat: repeat; background-size: initial; border-bottom-color: rgb(0, 0, 0); border-image: initial; border-left-color: inherit; border-right-color: inherit; border-style: solid; border-top-color: inherit; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-size: 1em; height: 23px; left: 0px !important; margin: 0px !important; min-width: 0px !important; padding: 0px 3px; position: relative; text-align: right; top: 0px !important; white-space: pre-wrap;"><span class="text-hide" style="border: 0px; margin: 0px; padding: 0px; position: absolute; text-align: left; text-indent: -99999px;">not attempted</span></td><td class="styleCenter green_border td-readOnly" colspan="1" id="0_table0_cell_c10_r3" rowspan="1" style="border-color: inherit; border-image: initial; border-style: solid; border-width: 0px 1px 1px 0px; box-sizing: border-box; color: inherit; font-size: 1em; left: 0px !important; margin: 0px !important; min-width: 0px !important; padding: 0px 3px; position: relative; text-align: center; top: 0px !important; white-space: pre-wrap;">+</td><td class="styleNumber response td-readOnly rightAnswer" colspan="1" id="0_table0_cell_c11_r3" rowspan="1" style="background-attachment: scroll; background-clip: initial; background-image: none; background-origin: initial; background-position: 0% 0%; background-repeat: repeat; background-size: initial; border-bottom-color: rgb(0, 0, 0); border-image: initial; border-left-color: inherit; border-right-color: inherit; border-style: solid; border-top-color: inherit; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-size: 1em; height: 23px; left: 0px !important; margin: 0px !important; min-width: 0px !important; padding: 0px 3px; position: relative; text-align: right; top: 0px !important; white-space: pre-wrap;">4,100<span aria-hidden="true" class="icon-Right small_rd_backg" role="presentation" style="border: 0px; font-family: "accountingtool important"; line-height: 1; margin: 0px; padding: 0px; position: absolute; right: 5px; speak: none; top: 11px; transform: translatey(-50%);"></span><span class="text-hide" style="border: 0px; margin: 0px; padding: 0px; position: absolute; text-align: left; text-indent: -99999px;">selected answer correct</span></td><td class="styleBold styleCenter td-readOnly" colspan="1" id="0_table0_cell_c12_r3" rowspan="1" style="border-color: inherit; border-image: initial; border-style: solid; border-width: 0px 1px 1px 0px; box-sizing: border-box; color: inherit; font-size: 1em; font-weight: bold; left: 0px !important; margin: 0px !important; min-width: 0px !important; padding: 0px 3px; position: relative; text-align: center; top: 0px !important; white-space: pre-wrap;">−</td><td class="styleNumber response td-readOnly" colspan="1" id="0_table0_cell_c13_r3" rowspan="1" style="background-attachment: scroll; background-clip: initial; background-image: none; background-origin: initial; background-position: 0% 0%; background-repeat: repeat; background-size: initial; border-bottom-color: rgb(0, 0, 0); border-image: initial; border-left-color: inherit; border-right-color: inherit; border-style: solid; border-top-color: inherit; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-size: 1em; height: 23px; left: 0px !important; margin: 0px !important; min-width: 0px !important; padding: 0px 3px; position: relative; text-align: right; top: 0px !important; white-space: pre-wrap;"><span class="text-hide" style="border: 0px; margin: 0px; padding: 0px; position: absolute; text-align: left; text-indent: -99999px;">not attempted</span></td></tr>
<tr h="23" style="background-color: transparent; border-image: initial; border-style: solid !important; border-width: 0px !important; color: inherit !important; height: 23px; margin: 0px; padding: 0px !important;"><td class="styleLeft td-readOnly" colspan="1" id="0_table0_cell_c0_r4" rowspan="1" style="border-color: inherit; border-image: initial; border-style: solid; border-width: 0px 1px 1px 0px; box-sizing: border-box; color: inherit; font-size: 1em; height: 23px; left: 0px !important; margin: 0px !important; min-width: 0px !important; padding: 0px 3px; position: relative; top: 0px !important; white-space: pre-wrap;">Bal.</td><td class="styleNumber Tback-icon td-readOnly checkedFcell" colspan="1" formula="=SUM(B3,B4)" id="0_table0_cell_c1_r4" rowspan="1" style="border-color: inherit; border-image: initial; border-style: solid; border-width: 0px 1px 1px 0px; box-sizing: border-box; color: inherit; font-size: 1em; height: 23px; left: 0px !important; margin: 0px !important; min-width: 0px !important; padding: 0px 3px; position: relative; text-align: right; top: 0px !important; white-space: pre-wrap;">5,600</td><td class="styleCenter td-readOnly" colspan="1" id="0_table0_cell_c2_r4" rowspan="1" style="border-color: inherit; border-image: initial; border-style: solid; border-width: 0px 1px 1px 0px; box-sizing: border-box; color: inherit; font-size: 1em; height: 23px; left: 0px !important; margin: 0px !important; min-width: 0px !important; padding: 0px 3px; position: relative; text-align: center; top: 0px !important; white-space: pre-wrap;">+</td><td class="response styleRight styleNumber Tback-icon td-readOnly checkedFcell" colspan="1" formula="=SUM(D3,D4)" id="0_table0_cell_c3_r4" rowspan="1" style="border-color: inherit; border-image: initial; border-style: solid; border-width: 0px 1px 1px 0px; box-sizing: border-box; color: inherit; font-size: 1em; left: 0px !important; margin: 0px !important; min-width: 0px !important; padding: 0px 3px; position: relative; text-align: right; top: 0px !important; white-space: pre-wrap;">4,100<span class="text-hide" style="border: 0px; margin: 0px; padding: 0px; position: absolute; text-align: left; text-indent: -99999px;">not attempted</span></td><td class="styleCenter td-readOnly" colspan="1" id="0_table0_cell_c4_r4" rowspan="1" style="border-color: inherit; border-image: initial; border-style: solid; border-width: 0px 1px 1px 0px; box-sizing: border-box; color: inherit; font-size: 1em; height: 23px; left: 0px !important; margin: 0px !important; min-width: 0px !important; padding: 0px 3px; position: relative; text-align: center; top: 0px !important; white-space: pre-wrap;">=</td><td class="styleRight styleNumber td-readOnly checkedFcell" colspan="1" formula="=SUM(F3,F4)" id="0_table0_cell_c5_r4" rowspan="1" style="border-color: inherit; border-image: initial; border-style: solid; border-width: 0px 1px 1px 0px; box-sizing: border-box; color: inherit; font-size: 1em; left: 0px !important; margin: 0px !important; min-width: 0px !important; padding: 0px 3px; position: relative; text-align: right; top: 0px !important; white-space: pre-wrap;">0</td><td class="styleCenter td-readOnly" colspan="1" id="0_table0_cell_c6_r4" rowspan="1" style="border-color: inherit; border-image: initial; border-style: solid; border-width: 0px 1px 1px 0px; box-sizing: border-box; color: inherit; font-size: 1em; left: 0px !important; margin: 0px !important; min-width: 0px !important; padding: 0px 3px; position: relative; text-align: center; top: 0px !important; white-space: pre-wrap;">+</td><td class="styleRight styleNumber td-readOnly checkedFcell" colspan="1" formula="=SUM(H3,H4)" id="0_table0_cell_c7_r4" rowspan="1" style="border-color: inherit; border-image: initial; border-style: solid; border-width: 0px 1px 1px 0px; box-sizing: border-box; color: inherit; font-size: 1em; left: 0px !important; margin: 0px !important; min-width: 0px !important; padding: 0px 3px; position: relative; text-align: right; top: 0px !important; white-space: pre-wrap;">0</td><td class="styleBold styleCenter td-readOnly" colspan="1" id="0_table0_cell_c8_r4" rowspan="1" style="border-color: inherit; border-image: initial; border-style: solid; border-width: 0px 1px 1px 0px; box-sizing: border-box; color: inherit; font-size: 1em; font-weight: bold; left: 0px !important; margin: 0px !important; min-width: 0px !important; padding: 0px 3px; position: relative; text-align: center; top: 0px !important; white-space: pre-wrap;">−</td><td class="styleRight styleNumber td-readOnly checkedFcell" colspan="1" formula="=SUM(J3,J4)" id="0_table0_cell_c9_r4" rowspan="1" style="border-color: inherit; border-image: initial; border-style: solid; border-width: 0px 1px 1px 0px; box-sizing: border-box; color: inherit; font-size: 1em; left: 0px !important; margin: 0px !important; min-width: 0px !important; padding: 0px 3px; position: relative; text-align: right; top: 0px !important; white-space: pre-wrap;">0</td><td class="styleCenter green_border td-readOnly" colspan="1" id="0_table0_cell_c10_r4" rowspan="1" style="border-color: inherit; border-image: initial; border-style: solid; border-width: 0px 1px 1px 0px; box-sizing: border-box; color: inherit; font-size: 1em; left: 0px !important; margin: 0px !important; min-width: 0px !important; padding: 0px 3px; position: relative; text-align: center; top: 0px !important; white-space: pre-wrap;">+</td><td class="styleRight styleNumber green_border Tback-icon td-readOnly checkedFcell" colspan="1" formula="=SUM(L3,L4)" id="0_table0_cell_c11_r4" rowspan="1" style="border-color: inherit; border-image: initial; border-style: solid; border-width: 0px 1px 1px 0px; box-sizing: border-box; color: inherit; font-size: 1em; left: 0px !important; margin: 0px !important; min-width: 0px !important; padding: 0px 3px; position: relative; text-align: right; top: 0px !important; white-space: pre-wrap;">9,700</td><td class="styleBold styleCenter td-readOnly" colspan="1" id="0_table0_cell_c12_r4" rowspan="1" style="border-color: inherit; border-image: initial; border-style: solid; border-width: 0px 1px 1px 0px; box-sizing: border-box; color: inherit; font-size: 1em; font-weight: bold; left: 0px !important; margin: 0px !important; min-width: 0px !important; padding: 0px 3px; position: relative; text-align: center; top: 0px !important; white-space: pre-wrap;">−</td><td class="styleRight styleNumber td-readOnly checkedFcell" colspan="1" formula="=SUM(N3,N4)" id="0_table0_cell_c13_r4" rowspan="1" style="border-color: inherit; border-image: initial; border-style: solid; border-width: 0px 1px 1px 0px; box-sizing: border-box; color: inherit; font-size: 1em; left: 0px !important; margin: 0px !important; min-width: 0px !important; padding: 0px 3px; position: relative; text-align: right; top: 0px !important; white-space: pre-wrap;">0</td></tr>
<tr h="23" style="background-color: transparent; border-image: initial; border-style: solid !important; border-width: 0px !important; color: inherit !important; height: 23px; margin: 0px; padding: 0px !important;"><td class="styleLeft td-readOnly" colspan="1" id="0_table0_cell_c0_r5" rowspan="1" style="border-color: inherit; border-image: initial; border-style: solid; border-width: 0px 1px 1px 0px; box-sizing: border-box; color: inherit; font-size: 1em; height: 23px; left: 0px !important; margin: 0px !important; min-width: 0px !important; padding: 0px 3px; position: relative; top: 0px !important; white-space: pre-wrap;">c.</td><td class="styleNumber response td-readOnly rightAnswer" colspan="1" id="0_table0_cell_c1_r5" rowspan="1" style="background-attachment: initial !important; background-clip: initial !important; background-image: initial !important; background-origin: initial !important; background-position: initial !important; background-repeat: initial !important; background-size: initial !important; border-bottom-color: rgb(0, 0, 0); border-image: initial; border-left-color: inherit; border-right-color: inherit; border-style: solid; border-top-color: inherit; border-width: 0px 1px 1px 0px; box-sizing: border-box; color: inherit; font-size: 1em; height: 23px; left: 0px !important; margin: 0px !important; min-width: 0px !important; padding: 0px 3px; position: relative; text-align: right; top: 0px !important; white-space: pre-wrap;">(1,450)<span aria-hidden="true" class="icon-Right small_rd_backg" role="presentation" style="border: 0px; font-family: "accountingtool important"; line-height: 1; margin: 0px; padding: 0px; position: absolute; right: 5px; speak: none; top: 11px; transform: translatey(-50%);"></span><span class="text-hide" style="border: 0px; margin: 0px; padding: 0px; position: absolute; text-align: left; text-indent: -99999px;">selected answer correct</span></td><td class="styleCenter td-readOnly" colspan="1" id="0_table0_cell_c2_r5" rowspan="1" style="border-color: inherit; border-image: initial; border-style: solid; border-width: 0px 1px 1px 0px; box-sizing: border-box; color: inherit; font-size: 1em; left: 0px !important; margin: 0px !important; min-width: 0px !important; padding: 0px 3px; position: relative; text-align: center; top: 0px !important; white-space: pre-wrap;">+</td><td class="styleNumber response td-readOnly" colspan="1" id="0_table0_cell_c3_r5" rowspan="1" style="background-attachment: scroll; background-clip: initial; background-image: none; background-origin: initial; background-position: 0% 0%; background-repeat: repeat; background-size: initial; border-bottom-color: rgb(0, 0, 0); border-image: initial; border-left-color: inherit; border-right-color: inherit; border-style: solid; border-top-color: inherit; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-size: 1em; height: 23px; left: 0px !important; margin: 0px !important; min-width: 0px !important; padding: 0px 3px; position: relative; text-align: right; top: 0px !important; white-space: pre-wrap;"><span class="text-hide" style="border: 0px; margin: 0px; padding: 0px; position: absolute; text-align: left; text-indent: -99999px;">not attempted</span></td><td class="styleCenter td-readOnly" colspan="1" id="0_table0_cell_c4_r5" rowspan="1" style="border-color: inherit; border-image: initial; border-style: solid; border-width: 0px 1px 1px 0px; box-sizing: border-box; color: inherit; font-size: 1em; height: 23px; left: 0px !important; margin: 0px !important; min-width: 0px !important; padding: 0px 3px; position: relative; text-align: center; top: 0px !important; white-space: pre-wrap;">=</td><td class="styleNumber td-readOnly" colspan="1" id="0_table0_cell_c5_r5" rowspan="1" style="background-attachment: scroll; background-clip: initial; background-image: none; background-origin: initial; background-position: 0% 0%; background-repeat: repeat; background-size: initial; border-bottom-color: rgb(0, 0, 0); border-image: initial; border-left-color: inherit; border-right-color: inherit; border-style: solid; border-top-color: inherit; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-size: 1em; height: 23px; left: 0px !important; margin: 0px !important; min-width: 0px !important; padding: 0px 3px; position: relative; text-align: right; top: 0px !important; white-space: pre-wrap;"></td><td class="styleCenter td-readOnly" colspan="1" id="0_table0_cell_c6_r5" rowspan="1" style="border-color: inherit; border-image: initial; border-style: solid; border-width: 0px 1px 1px 0px; box-sizing: border-box; color: inherit; font-size: 1em; left: 0px !important; margin: 0px !important; min-width: 0px !important; padding: 0px 3px; position: relative; text-align: center; top: 0px !important; white-space: pre-wrap;">+</td><td class="styleNumber response td-readOnly" colspan="1" id="0_table0_cell_c7_r5" rowspan="1" style="background-attachment: scroll; background-clip: initial; background-image: none; background-origin: initial; background-position: 0% 0%; background-repeat: repeat; background-size: initial; border-bottom-color: rgb(0, 0, 0); border-image: initial; border-left-color: inherit; border-right-color: inherit; border-style: solid; border-top-color: inherit; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-size: 1em; height: 23px; left: 0px !important; margin: 0px !important; min-width: 0px !important; padding: 0px 3px; position: relative; text-align: right; top: 0px !important; white-space: pre-wrap;"><span class="text-hide" style="border: 0px; margin: 0px; padding: 0px; position: absolute; text-align: left; text-indent: -99999px;">not attempted</span></td><td class="styleBold styleCenter td-readOnly" colspan="1" id="0_table0_cell_c8_r5" rowspan="1" style="border-color: inherit; border-image: initial; border-style: solid; border-width: 0px 1px 1px 0px; box-sizing: border-box; color: inherit; font-size: 1em; font-weight: bold; left: 0px !important; margin: 0px !important; min-width: 0px !important; padding: 0px 3px; position: relative; text-align: center; top: 0px !important; white-space: pre-wrap;">−</td><td class="styleNumber response td-readOnly" colspan="1" id="0_table0_cell_c9_r5" rowspan="1" style="background-attachment: scroll; background-clip: initial; background-image: none; background-origin: initial; background-position: 0% 0%; background-repeat: repeat; background-size: initial; border-bottom-color: rgb(0, 0, 0); border-image: initial; border-left-color: inherit; border-right-color: inherit; border-style: solid; border-top-color: inherit; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-size: 1em; height: 23px; left: 0px !important; margin: 0px !important; min-width: 0px !important; padding: 0px 3px; position: relative; text-align: right; top: 0px !important; white-space: pre-wrap;"><span class="text-hide" style="border: 0px; margin: 0px; padding: 0px; position: absolute; text-align: left; text-indent: -99999px;">not attempted</span></td><td class="styleCenter td-readOnly" colspan="1" id="0_table0_cell_c10_r5" rowspan="1" style="border-color: inherit; border-image: initial; border-style: solid; border-width: 0px 1px 1px 0px; box-sizing: border-box; color: inherit; font-size: 1em; left: 0px !important; margin: 0px !important; min-width: 0px !important; padding: 0px 3px; position: relative; text-align: center; top: 0px !important; white-space: pre-wrap;">+</td><td class="styleNumber response green_border td-readOnly" colspan="1" id="0_table0_cell_c11_r5" rowspan="1" style="background-attachment: scroll; background-clip: initial; background-image: none; background-origin: initial; background-position: 0% 0%; background-repeat: repeat; background-size: initial; border-bottom-color: rgb(0, 0, 0); border-image: initial; border-left-color: inherit; border-right-color: inherit; border-style: solid; border-top-color: inherit; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-size: 1em; height: 23px; left: 0px !important; margin: 0px !important; min-width: 0px !important; padding: 0px 3px; position: relative; text-align: right; top: 0px !important; white-space: pre-wrap;"><span class="text-hide" style="border: 0px; margin: 0px; padding: 0px; position: absolute; text-align: left; text-indent: -99999px;">not attempted</span></td><td class="styleBold styleCenter td-readOnly" colspan="1" id="0_table0_cell_c12_r5" rowspan="1" style="border-color: inherit; border-image: initial; border-style: solid; border-width: 0px 1px 1px 0px; box-sizing: border-box; color: inherit; font-size: 1em; font-weight: bold; left: 0px !important; margin: 0px !important; min-width: 0px !important; padding: 0px 3px; position: relative; text-align: center; top: 0px !important; white-space: pre-wrap;">−</td><td class="styleNumber response ctrlSelect td-readOnly rightAnswer" colspan="1" id="0_table0_cell_c13_r5" rowspan="1" style="background-attachment: scroll; background-clip: initial; background-image: none; background-origin: initial; background-position: 0% 0%; background-repeat: repeat; background-size: initial; border-bottom-color: rgb(0, 0, 0); border-image: initial; border-left-color: inherit; border-right-color: inherit; border-style: solid; border-top-color: inherit; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-size: 1em; height: 23px; left: 0px !important; margin: 0px !important; min-width: 0px !important; padding: 0px 3px; position: relative; text-align: right; top: 0px !important; white-space: pre-wrap;">1,450<span aria-hidden="true" class="icon-Right small_rd_backg" role="presentation" style="border: 0px; font-family: "accountingtool important"; line-height: 1; margin: 0px; padding: 0px; position: absolute; right: 5px; speak: none; top: 11px; transform: translatey(-50%);"></span><span class="text-hide" style="border: 0px; margin: 0px; padding: 0px; position: absolute; text-align: left; text-indent: -99999px;">selected answer correct</span></td></tr>
<tr h="23" style="background-color: transparent; border-image: initial; border-style: solid !important; border-width: 0px !important; color: inherit !important; height: 23px; margin: 0px; padding: 0px !important;"><td class="styleLeft td-readOnly" colspan="1" id="0_table0_cell_c0_r6" rowspan="1" style="background-attachment: scroll; background-clip: initial; background-image: none; background-origin: initial; background-position: 0% 0%; background-repeat: repeat; background-size: initial; border-color: inherit; border-image: initial; border-style: solid; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-size: 1em; height: 23px; left: 0px !important; margin: 0px !important; min-width: 0px !important; padding: 0px 3px; position: relative; top: 0px !important; white-space: pre-wrap;">Bal.</td><td class="styleNumber Tback-icon td-readOnly checkedFcell" colspan="1" formula="=SUM(B3, B4,B6)" id="0_table0_cell_c1_r6" rowspan="1" style="border-color: inherit; border-image: initial; border-style: solid; border-width: 0px 1px 1px 0px; box-sizing: border-box; color: inherit; font-size: 1em; height: 23px; left: 0px !important; margin: 0px !important; min-width: 0px !important; padding: 0px 3px; position: relative; text-align: right; top: 0px !important; white-space: pre-wrap;">4,150</td><td class="styleCenter td-readOnly" colspan="1" id="0_table0_cell_c2_r6" rowspan="1" style="border-color: inherit; border-image: initial; border-style: solid; border-width: 0px 1px 1px 0px; box-sizing: border-box; color: inherit; font-size: 1em; left: 0px !important; margin: 0px !important; min-width: 0px !important; padding: 0px 3px; position: relative; text-align: center; top: 0px !important; white-space: pre-wrap;">+</td><td class="styleRight styleNumber Tback-icon td-readOnly checkedFcell" colspan="1" formula="=SUM(D3, D4,D6)" id="0_table0_cell_c3_r6" rowspan="1" style="border-color: inherit; border-image: initial; border-style: solid; border-width: 0px 1px 1px 0px; box-sizing: border-box; color: inherit; font-size: 1em; left: 0px !important; margin: 0px !important; min-width: 0px !important; padding: 0px 3px; position: relative; text-align: right; top: 0px !important; white-space: pre-wrap;">4,100</td><td class="styleCenter td-readOnly" colspan="1" id="0_table0_cell_c4_r6" rowspan="1" style="border-color: inherit; border-image: initial; border-style: solid; border-width: 0px 1px 1px 0px; box-sizing: border-box; color: inherit; font-size: 1em; height: 23px; left: 0px !important; margin: 0px !important; min-width: 0px !important; padding: 0px 3px; position: relative; text-align: center; top: 0px !important; white-space: pre-wrap;">=</td><td class="styleRight styleNumber td-readOnly checkedFcell" colspan="1" formula="=SUM(F3, F4,F6)" id="0_table0_cell_c5_r6" rowspan="1" style="border-color: inherit; border-image: initial; border-style: solid; border-width: 0px 1px 1px 0px; box-sizing: border-box; color: inherit; font-size: 1em; left: 0px !important; margin: 0px !important; min-width: 0px !important; padding: 0px 3px; position: relative; text-align: right; top: 0px !important; white-space: pre-wrap;">0</td><td class="styleCenter td-readOnly" colspan="1" id="0_table0_cell_c6_r6" rowspan="1" style="border-color: inherit; border-image: initial; border-style: solid; border-width: 0px 1px 1px 0px; box-sizing: border-box; color: inherit; font-size: 1em; left: 0px !important; margin: 0px !important; min-width: 0px !important; padding: 0px 3px; position: relative; text-align: center; top: 0px !important; white-space: pre-wrap;">+</td><td class="styleRight styleNumber td-readOnly checkedFcell" colspan="1" formula="=SUM(H3, H4,H6)" id="0_table0_cell_c7_r6" rowspan="1" style="border-color: inherit; border-image: initial; border-style: solid; border-width: 0px 1px 1px 0px; box-sizing: border-box; color: inherit; font-size: 1em; left: 0px !important; margin: 0px !important; min-width: 0px !important; padding: 0px 3px; position: relative; text-align: right; top: 0px !important; white-space: pre-wrap;">0</td><td class="styleBold styleCenter td-readOnly" colspan="1" id="0_table0_cell_c8_r6" rowspan="1" style="border-color: inherit; border-image: initial; border-style: solid; border-width: 0px 1px 1px 0px; box-sizing: border-box; color: inherit; font-size: 1em; font-weight: bold; left: 0px !important; margin: 0px !important; min-width: 0px !important; padding: 0px 3px; position: relative; text-align: center; top: 0px !important; white-space: pre-wrap;">−</td><td class="styleRight styleNumber td-readOnly checkedFcell" colspan="1" formula="=SUM(J3, J4,J6)" id="0_table0_cell_c9_r6" rowspan="1" style="border-color: inherit; border-image: initial; border-style: solid; border-width: 0px 1px 1px 0px; box-sizing: border-box; color: inherit; font-size: 1em; left: 0px !important; margin: 0px !important; min-width: 0px !important; padding: 0px 3px; position: relative; text-align: right; top: 0px !important; white-space: pre-wrap;">0</td><td class="styleCenter td-readOnly" colspan="1" id="0_table0_cell_c10_r6" rowspan="1" style="border-color: inherit; border-image: initial; border-style: solid; border-width: 0px 1px 1px 0px; box-sizing: border-box; color: inherit; font-size: 1em; left: 0px !important; margin: 0px !important; min-width: 0px !important; padding: 0px 3px; position: relative; text-align: center; top: 0px !important; white-space: pre-wrap;">+</td><td class="styleRight styleNumber green_border Tback-icon td-readOnly checkedFcell" colspan="1" formula="=SUM(L3, L4,L6)" id="0_table0_cell_c11_r6" rowspan="1" style="border-color: inherit; border-image: initial; border-style: solid; border-width: 0px 1px 1px 0px; box-sizing: border-box; color: inherit; font-size: 1em; left: 0px !important; margin: 0px !important; min-width: 0px !important; padding: 0px 3px; position: relative; text-align: right; top: 0px !important; white-space: pre-wrap;">9,700</td><td class="styleBold styleCenter td-readOnly" colspan="1" id="0_table0_cell_c12_r6" rowspan="1" style="border-color: inherit; border-image: initial; border-style: solid; border-width: 0px 1px 1px 0px; box-sizing: border-box; color: inherit; font-size: 1em; font-weight: bold; left: 0px !important; margin: 0px !important; min-width: 0px !important; padding: 0px 3px; position: relative; text-align: center; top: 0px !important; white-space: pre-wrap;">−</td><td class="styleRight styleNumber Tback-icon td-readOnly checkedFcell" colspan="1" formula="=SUM(N3, N4,N6)" id="0_table0_cell_c13_r6" rowspan="1" style="border-color: inherit; border-image: initial; border-style: solid; border-width: 0px 1px 1px 0px; box-sizing: border-box; color: inherit; font-size: 1em; left: 0px !important; margin: 0px !important; min-width: 0px !important; padding: 0px 3px; position: relative; text-align: right; top: 0px !important; white-space: pre-wrap;">1,450</td></tr>
<tr h="23" style="background-color: transparent; border-image: initial; border-style: solid !important; border-width: 0px !important; color: inherit !important; height: 23px; margin: 0px; padding: 0px !important;"><td class="styleLeft td-readOnly" colspan="1" id="0_table0_cell_c0_r7" rowspan="1" style="background-attachment: scroll; background-clip: initial; background-image: none; background-origin: initial; background-position: 0% 0%; background-repeat: repeat; background-size: initial; border-color: inherit; border-image: initial; border-style: solid; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-size: 1em; height: 23px; left: 0px !important; margin: 0px !important; min-width: 0px !important; padding: 0px 3px; position: relative; top: 0px !important; white-space: pre-wrap;">d.</td><td class="styleNumber response td-readOnly rightAnswer" colspan="1" id="0_table0_cell_c1_r7" rowspan="1" style="background-attachment: scroll; background-clip: initial; background-image: none; background-origin: initial; background-position: 0% 0%; background-repeat: repeat; background-size: initial; border-bottom-color: rgb(0, 0, 0); border-image: initial; border-left-color: inherit; border-right-color: inherit; border-style: solid; border-top-color: inherit; border-width: 0px 1px 1px 0px; box-sizing: border-box; color: black; font-size: 1em; height: 23px; left: 0px !important; margin: 0px !important; min-width: 0px !important; padding: 0px 3px; position: relative; text-align: right; top: 0px !important; white-space: pre-wrap;">2,050<span aria-hidden="true" class="icon-Right small_rd_backg" role="presentation" style="border: 0px; font-family: "accountingtool important"; line-height: 1; margin: 0px; padding: 0px; position: absolute; right: 5px; speak: none; top: 11px; transform: translatey(-50%);"></span><span class="text-hide" style="border: 0px; margin: 0px; padding: 0px; position: absolute; text-align: left; text-indent: -99999px;">selected answer correct</span></td><td class="styleCenter td-readOnly" colspan="1" id="0_table0_cell_c2_r7" rowspan="1" style="border-color: inherit; border-image: initial; border-style: solid; border-width: 0px 1px 1px 0px; box-sizing: border-box; color: inherit; font-size: 1em; left: 0px !important; margin: 0px !important; min-width: 0px !important; padding: 0px 3px; position: relative; text-align: center; top: 0px !important; white-space: pre-wrap;">+</td><td class="styleNumber response td-readOnly rightAnswer" colspan="1" id="0_table0_cell_c3_r7" rowspan="1" style="background-attachment: scroll; background-clip: initial; background-image: none; background-origin: initial; background-position: 0% 0%; background-repeat: repeat; background-size: initial; border-bottom-color: rgb(0, 0, 0); border-image: initial; border-left-color: inherit; border-right-color: inherit; border-style: solid; border-top-color: inherit; border-width: 0px 1px 1px 0px; box-sizing: border-box; color: black; font-size: 1em; height: 23px; left: 0px !important; margin: 0px !important; min-width: 0px !important; padding: 0px 3px; position: relative; text-align: right; top: 0px !important; white-space: pre-wrap;">(2,050)<span aria-hidden="true" class="icon-Right small_rd_backg" role="presentation" style="border: 0px; font-family: "accountingtool important"; line-height: 1; margin: 0px; padding: 0px; position: absolute; right: 5px; speak: none; top: 11px; transform: translatey(-50%);"></span><span class="text-hide" style="border: 0px; margin: 0px; padding: 0px; position: absolute; text-align: left; text-indent: -99999px;">selected answer correct</span></td><td class="styleCenter td-readOnly" colspan="1" id="0_table0_cell_c4_r7" rowspan="1" style="background-attachment: scroll; background-clip: initial; background-image: none; background-origin: initial; background-position: 0% 0%; background-repeat: repeat; background-size: initial; border-color: inherit; border-image: initial; border-style: solid; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-size: 1em; height: 23px; left: 0px !important; margin: 0px !important; min-width: 0px !important; padding: 0px 3px; position: relative; text-align: center; top: 0px !important; white-space: pre-wrap;">=</td><td class="styleNumber response td-readOnly" colspan="1" id="0_table0_cell_c5_r7" rowspan="1" style="background-attachment: scroll; background-clip: initial; background-image: none; background-origin: initial; background-position: 0% 0%; background-repeat: repeat; background-size: initial; border-bottom-color: rgb(0, 0, 0); border-image: initial; border-left-color: inherit; border-right-color: inherit; border-style: solid; border-top-color: inherit; border-width: 0px 1px 1px 0px; box-sizing: border-box; color: black; font-size: 1em; height: 23px; left: 0px !important; margin: 0px !important; min-width: 0px !important; padding: 0px 3px; position: relative; text-align: right; top: 0px !important; white-space: pre-wrap;"><span class="text-hide" style="border: 0px; margin: 0px; padding: 0px; position: absolute; text-align: left; text-indent: -99999px;">not attempted</span></td><td class="styleCenter td-readOnly" colspan="1" id="0_table0_cell_c6_r7" rowspan="1" style="border-color: inherit; border-image: initial; border-style: solid; border-width: 0px 1px 1px 0px; box-sizing: border-box; color: inherit; font-size: 1em; left: 0px !important; margin: 0px !important; min-width: 0px !important; padding: 0px 3px; position: relative; text-align: center; top: 0px !important; white-space: pre-wrap;">+</td><td class="styleNumber response td-readOnly" colspan="1" id="0_table0_cell_c7_r7" rowspan="1" style="background-attachment: scroll; background-clip: initial; background-image: none; background-origin: initial; background-position: 0% 0%; background-repeat: repeat; background-size: initial; border-bottom-color: rgb(0, 0, 0); border-image: initial; border-left-color: inherit; border-right-color: inherit; border-style: solid; border-top-color: inherit; border-width: 0px 1px 1px 0px; box-sizing: border-box; color: black; font-size: 1em; height: 23px; left: 0px !important; margin: 0px !important; min-width: 0px !important; padding: 0px 3px; position: relative; text-align: right; top: 0px !important; white-space: pre-wrap;"><span class="text-hide" style="border: 0px; margin: 0px; padding: 0px; position: absolute; text-align: left; text-indent: -99999px;">not attempted</span></td><td class="styleBold styleCenter td-readOnly" colspan="1" id="0_table0_cell_c8_r7" rowspan="1" style="border-color: inherit; border-image: initial; border-style: solid; border-width: 0px 1px 1px 0px; box-sizing: border-box; color: inherit; font-size: 1em; font-weight: bold; left: 0px !important; margin: 0px !important; min-width: 0px !important; padding: 0px 3px; position: relative; text-align: center; top: 0px !important; white-space: pre-wrap;">−</td><td class="styleNumber response td-readOnly" colspan="1" id="0_table0_cell_c9_r7" rowspan="1" style="background-attachment: scroll; background-clip: initial; background-image: none; background-origin: initial; background-position: 0% 0%; background-repeat: repeat; background-size: initial; border-bottom-color: rgb(0, 0, 0); border-image: initial; border-left-color: inherit; border-right-color: inherit; border-style: solid; border-top-color: inherit; border-width: 0px 1px 1px 0px; box-sizing: border-box; color: black; font-size: 1em; height: 23px; left: 0px !important; margin: 0px !important; min-width: 0px !important; padding: 0px 3px; position: relative; text-align: right; top: 0px !important; white-space: pre-wrap;"><span class="text-hide" style="border: 0px; margin: 0px; padding: 0px; position: absolute; text-align: left; text-indent: -99999px;">not attempted</span></td><td class="styleCenter green_border td-readOnly" colspan="1" id="0_table0_cell_c10_r7" rowspan="1" style="border-color: inherit; border-image: initial; border-style: solid; border-width: 0px 1px 1px 0px; box-sizing: border-box; color: inherit; font-size: 1em; left: 0px !important; margin: 0px !important; min-width: 0px !important; padding: 0px 3px; position: relative; text-align: center; top: 0px !important; white-space: pre-wrap;">+</td><td class="styleNumber response green_border td-readOnly" colspan="1" id="0_table0_cell_c11_r7" rowspan="1" style="background-attachment: scroll; background-clip: initial; background-image: none; background-origin: initial; background-position: 0% 0%; background-repeat: repeat; background-size: initial; border-bottom-color: rgb(0, 0, 0); border-image: initial; border-left-color: inherit; border-right-color: inherit; border-style: solid; border-top-color: inherit; border-width: 0px 1px 1px 0px; box-sizing: border-box; color: black; font-size: 1em; height: 23px; left: 0px !important; margin: 0px !important; min-width: 0px !important; padding: 0px 3px; position: relative; text-align: right; top: 0px !important; white-space: pre-wrap;"><span class="text-hide" style="border: 0px; margin: 0px; padding: 0px; position: absolute; text-align: left; text-indent: -99999px;">not attempted</span></td><td class="styleBold styleCenter td-readOnly" colspan="1" id="0_table0_cell_c12_r7" rowspan="1" style="border-color: inherit; border-image: initial; border-style: solid; border-width: 0px 1px 1px 0px; box-sizing: border-box; color: inherit; font-size: 1em; font-weight: bold; left: 0px !important; margin: 0px !important; min-width: 0px !important; padding: 0px 3px; position: relative; text-align: center; top: 0px !important; white-space: pre-wrap;">−</td><td class="styleNumber response td-readOnly" colspan="1" id="0_table0_cell_c13_r7" rowspan="1" style="background-attachment: scroll; background-clip: initial; background-image: none; background-origin: initial; background-position: 0% 0%; background-repeat: repeat; background-size: initial; border-bottom-color: rgb(0, 0, 0); border-image: initial; border-left-color: inherit; border-right-color: inherit; border-style: solid; border-top-color: inherit; border-width: 0px 1px 1px 0px; box-sizing: border-box; color: black; font-size: 1em; height: 23px; left: 0px !important; margin: 0px !important; min-width: 0px !important; padding: 0px 3px; position: relative; text-align: right; top: 0px !important; white-space: pre-wrap;"><span class="text-hide" style="border: 0px; margin: 0px; padding: 0px; position: absolute; text-align: left; text-indent: -99999px;">not attempted</span></td></tr>
<tr h="23" style="background-color: transparent; border-image: initial; border-style: solid !important; border-width: 0px !important; color: inherit !important; height: 23px; margin: 0px; padding: 0px !important;"><td class="styleLeft td-readOnly" colspan="1" id="0_table0_cell_c0_r8" rowspan="1" style="background-attachment: scroll; background-clip: initial; background-image: none; background-origin: initial; background-position: 0% 0%; background-repeat: repeat; background-size: initial; border-color: inherit; border-image: initial; border-style: solid; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-size: 1em; height: 23px; left: 0px !important; margin: 0px !important; min-width: 0px !important; padding: 0px 3px; position: relative; top: 0px !important; white-space: pre-wrap;">Bal.</td><td class="styleNumber Tback-icon td-readOnly checkedFcell" colspan="1" formula="=SUM(B3,B4,B6,B8)" id="0_table0_cell_c1_r8" rowspan="1" style="border-color: inherit; border-image: initial; border-style: solid; border-width: 0px 1px 1px 0px; box-sizing: border-box; color: inherit; font-size: 1em; height: 23px; left: 0px !important; margin: 0px !important; min-width: 0px !important; padding: 0px 3px; position: relative; text-align: right; top: 0px !important; white-space: pre-wrap;">6,200</td><td class="styleCenter td-readOnly" colspan="1" id="0_table0_cell_c2_r8" rowspan="1" style="border-color: inherit; border-image: initial; border-style: solid; border-width: 0px 1px 1px 0px; box-sizing: border-box; color: inherit; font-size: 1em; left: 0px !important; margin: 0px !important; min-width: 0px !important; padding: 0px 3px; position: relative; text-align: center; top: 0px !important; white-space: pre-wrap;">+</td><td class="styleRight styleNumber Tback-icon td-readOnly checkedFcell" colspan="1" formula="=SUM(D3,D4,D6,D8)" id="0_table0_cell_c3_r8" rowspan="1" style="border-color: inherit; border-image: initial; border-style: solid; border-width: 0px 1px 1px 0px; box-sizing: border-box; color: inherit; font-size: 1em; left: 0px !important; margin: 0px !important; min-width: 0px !important; padding: 0px 3px; position: relative; text-align: right; top: 0px !important; white-space: pre-wrap;">2,050</td><td class="styleCenter td-readOnly" colspan="1" id="0_table0_cell_c4_r8" rowspan="1" style="border-color: inherit; border-image: initial; border-style: solid; border-width: 0px 1px 1px 0px; box-sizing: border-box; color: inherit; font-size: 1em; height: 23px; left: 0px !important; margin: 0px !important; min-width: 0px !important; padding: 0px 3px; position: relative; text-align: center; top: 0px !important; white-space: pre-wrap;">=</td><td class="styleRight styleNumber td-readOnly checkedFcell" colspan="1" formula="=SUM(F3,F4,F6,F8)" id="0_table0_cell_c5_r8" rowspan="1" style="border-color: inherit; border-image: initial; border-style: solid; border-width: 0px 1px 1px 0px; box-sizing: border-box; color: inherit; font-size: 1em; left: 0px !important; margin: 0px !important; min-width: 0px !important; padding: 0px 3px; position: relative; text-align: right; top: 0px !important; white-space: pre-wrap;">0</td><td class="styleCenter td-readOnly" colspan="1" id="0_table0_cell_c6_r8" rowspan="1" style="border-color: inherit; border-image: initial; border-style: solid; border-width: 0px 1px 1px 0px; box-sizing: border-box; color: inherit; font-size: 1em; left: 0px !important; margin: 0px !important; min-width: 0px !important; padding: 0px 3px; position: relative; text-align: center; top: 0px !important; white-space: pre-wrap;">+</td><td class="styleRight styleNumber td-readOnly checkedFcell" colspan="1" formula="=SUM(H3,H4,H6,H8)" id="0_table0_cell_c7_r8" rowspan="1" style="border-color: inherit; border-image: initial; border-style: solid; border-width: 0px 1px 1px 0px; box-sizing: border-box; color: inherit; font-size: 1em; left: 0px !important; margin: 0px !important; min-width: 0px !important; padding: 0px 3px; position: relative; text-align: right; top: 0px !important; white-space: pre-wrap;">0</td><td class="styleBold styleCenter td-readOnly" colspan="1" id="0_table0_cell_c8_r8" rowspan="1" style="border-color: inherit; border-image: initial; border-style: solid; border-width: 0px 1px 1px 0px; box-sizing: border-box; color: inherit; font-size: 1em; font-weight: bold; left: 0px !important; margin: 0px !important; min-width: 0px !important; padding: 0px 3px; position: relative; text-align: center; top: 0px !important; white-space: pre-wrap;">−</td><td class="styleRight styleNumber td-readOnly checkedFcell" colspan="1" formula="=SUM(J3,J4,J6,J8)" id="0_table0_cell_c9_r8" rowspan="1" style="border-color: inherit; border-image: initial; border-style: solid; border-width: 0px 1px 1px 0px; box-sizing: border-box; color: inherit; font-size: 1em; left: 0px !important; margin: 0px !important; min-width: 0px !important; padding: 0px 3px; position: relative; text-align: right; top: 0px !important; white-space: pre-wrap;">0</td><td class="styleCenter td-readOnly" colspan="1" id="0_table0_cell_c10_r8" rowspan="1" style="border-color: inherit; border-image: initial; border-style: solid; border-width: 0px 1px 1px 0px; box-sizing: border-box; color: inherit; font-size: 1em; left: 0px !important; margin: 0px !important; min-width: 0px !important; padding: 0px 3px; position: relative; text-align: center; top: 0px !important; white-space: pre-wrap;">+</td><td class="styleRight styleNumber Tback-icon td-readOnly checkedFcell" colspan="1" formula="=SUM(L3,L4,L6,L8)" id="0_table0_cell_c11_r8" rowspan="1" style="border-color: inherit; border-image: initial; border-style: solid; border-width: 0px 1px 1px 0px; box-sizing: border-box; color: inherit; font-size: 1em; left: 0px !important; margin: 0px !important; min-width: 0px !important; padding: 0px 3px; position: relative; text-align: right; top: 0px !important; white-space: pre-wrap;">9,700</td><td class="styleBold styleCenter td-readOnly" colspan="1" id="0_table0_cell_c12_r8" rowspan="1" style="border-color: inherit; border-image: initial; border-style: solid; border-width: 0px 1px 1px 0px; box-sizing: border-box; color: inherit; font-size: 1em; font-weight: bold; left: 0px !important; margin: 0px !important; min-width: 0px !important; padding: 0px 3px; position: relative; text-align: center; top: 0px !important; white-space: pre-wrap;">−</td><td class="styleRight styleNumber Tback-icon td-readOnly checkedFcell" colspan="1" formula="=SUM(N3,N4,N6,N8)" id="0_table0_cell_c13_r8" rowspan="1" style="border-color: inherit; border-image: initial; border-style: solid; border-width: 0px 1px 1px 0px; box-sizing: border-box; color: inherit; font-size: 1em; left: 0px !important; margin: 0px !important; min-width: 0px !important; padding: 0px 3px; position: relative; text-align: right; top: 0px !important; white-space: pre-wrap;">1,450</td></tr>
<tr h="23" style="background-color: transparent; border-image: initial; border-style: solid !important; border-width: 0px !important; color: inherit !important; height: 23px; margin: 0px; padding: 0px !important;"><td class="styleLeft td-readOnly" colspan="1" id="0_table0_cell_c0_r9" rowspan="1" style="background-attachment: scroll; background-clip: initial; background-image: none; background-origin: initial; background-position: 0% 0%; background-repeat: repeat; background-size: initial; border-color: inherit; border-image: initial; border-style: solid; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-size: 1em; height: 23px; left: 0px !important; margin: 0px !important; min-width: 0px !important; padding: 0px 3px; position: relative; top: 0px !important; white-space: pre-wrap;">e.</td><td class="styleNumber response td-readOnly rightAnswer" colspan="1" id="0_table0_cell_c1_r9" rowspan="1" style="background-attachment: scroll; background-clip: initial; background-image: none; background-origin: initial; background-position: 0% 0%; background-repeat: repeat; background-size: initial; border-bottom-color: rgb(0, 0, 0); border-image: initial; border-left-color: inherit; border-right-color: inherit; border-style: solid; border-top-color: inherit; border-width: 0px 1px 1px 0px; box-sizing: border-box; color: black; font-size: 1em; height: 23px; left: 0px !important; margin: 0px !important; min-width: 0px !important; padding: 0px 3px; position: relative; text-align: right; top: 0px !important; white-space: pre-wrap;">(720)<span aria-hidden="true" class="icon-Right small_rd_backg" role="presentation" style="border: 0px; font-family: "accountingtool important"; line-height: 1; margin: 0px; padding: 0px; position: absolute; right: 5px; speak: none; top: 11px; transform: translatey(-50%);"></span><span class="text-hide" style="border: 0px; margin: 0px; padding: 0px; position: absolute; text-align: left; text-indent: -99999px;">selected answer correct</span></td><td class="styleCenter td-readOnly" colspan="1" id="0_table0_cell_c2_r9" rowspan="1" style="border-color: inherit; border-image: initial; border-style: solid; border-width: 0px 1px 1px 0px; box-sizing: border-box; color: inherit; font-size: 1em; left: 0px !important; margin: 0px !important; min-width: 0px !important; padding: 0px 3px; position: relative; text-align: center; top: 0px !important; white-space: pre-wrap;">+</td><td class="styleNumber td-readOnly" colspan="1" id="0_table0_cell_c3_r9" rowspan="1" style="background-attachment: scroll; background-clip: initial; background-image: none; background-origin: initial; background-position: 0% 0%; background-repeat: repeat; background-size: initial; border-bottom-color: rgb(0, 0, 0); border-image: initial; border-left-color: inherit; border-right-color: inherit; border-style: solid; border-top-color: inherit; border-width: 0px 1px 1px 0px; box-sizing: border-box; color: black; font-size: 1em; height: 23px; left: 0px !important; margin: 0px !important; min-width: 0px !important; padding: 0px 3px; position: relative; text-align: right; top: 0px !important; white-space: pre-wrap;"></td><td class="styleCenter td-readOnly" colspan="1" id="0_table0_cell_c4_r9" rowspan="1" style="background-attachment: scroll; background-clip: initial; background-image: none; background-origin: initial; background-position: 0% 0%; background-repeat: repeat; background-size: initial; border-color: inherit; border-image: initial; border-style: solid; border-width: 0px 1px 1px 0px; box-sizing: border-box; color: black; font-size: 1em; height: 23px; left: 0px !important; margin: 0px !important; min-width: 0px !important; padding: 0px 3px; position: relative; text-align: center; top: 0px !important; white-space: pre-wrap;">=</td><td class="styleNumber response td-readOnly" colspan="1" id="0_table0_cell_c5_r9" rowspan="1" style="background-attachment: scroll; background-clip: initial; background-image: none; background-origin: initial; background-position: 0% 0%; background-repeat: repeat; background-size: initial; border-bottom-color: rgb(0, 0, 0); border-image: initial; border-left-color: inherit; border-right-color: inherit; border-style: solid; border-top-color: inherit; border-width: 0px 1px 1px 0px; box-sizing: border-box; color: black; font-size: 1em; height: 23px; left: 0px !important; margin: 0px !important; min-width: 0px !important; padding: 0px 3px; position: relative; text-align: right; top: 0px !important; white-space: pre-wrap;"><span class="text-hide" style="border: 0px; margin: 0px; padding: 0px; position: absolute; text-align: left; text-indent: -99999px;">not attempted</span></td><td class="styleCenter td-readOnly" colspan="1" id="0_table0_cell_c6_r9" rowspan="1" style="border-color: inherit; border-image: initial; border-style: solid; border-width: 0px 1px 1px 0px; box-sizing: border-box; color: inherit; font-size: 1em; left: 0px !important; margin: 0px !important; min-width: 0px !important; padding: 0px 3px; position: relative; text-align: center; top: 0px !important; white-space: pre-wrap;">+</td><td class="styleNumber response td-readOnly" colspan="1" id="0_table0_cell_c7_r9" rowspan="1" style="background-attachment: scroll; background-clip: initial; background-image: none; background-origin: initial; background-position: 0% 0%; background-repeat: repeat; background-size: initial; border-bottom-color: rgb(0, 0, 0); border-image: initial; border-left-color: inherit; border-right-color: inherit; border-style: solid; border-top-color: inherit; border-width: 0px 1px 1px 0px; box-sizing: border-box; color: black; font-size: 1em; height: 23px; left: 0px !important; margin: 0px !important; min-width: 0px !important; padding: 0px 3px; position: relative; text-align: right; top: 0px !important; white-space: pre-wrap;"><span class="text-hide" style="border: 0px; margin: 0px; padding: 0px; position: absolute; text-align: left; text-indent: -99999px;">not attempted</span></td><td class="styleBold styleCenter td-readOnly" colspan="1" id="0_table0_cell_c8_r9" rowspan="1" style="border-color: inherit; border-image: initial; border-style: solid; border-width: 0px 1px 1px 0px; box-sizing: border-box; color: inherit; font-size: 1em; font-weight: bold; left: 0px !important; margin: 0px !important; min-width: 0px !important; padding: 0px 3px; position: relative; text-align: center; top: 0px !important; white-space: pre-wrap;">−</td><td class="styleNumber response td-readOnly" colspan="1" id="0_table0_cell_c9_r9" rowspan="1" style="background-attachment: scroll; background-clip: initial; background-image: none; background-origin: initial; background-position: 0% 0%; background-repeat: repeat; background-size: initial; border-bottom-color: rgb(0, 0, 0); border-image: initial; border-left-color: inherit; border-right-color: inherit; border-style: solid; border-top-color: inherit; border-width: 0px 1px 1px 0px; box-sizing: border-box; color: black; font-size: 1em; height: 23px; left: 0px !important; margin: 0px !important; min-width: 0px !important; padding: 0px 3px; position: relative; text-align: right; top: 0px !important; white-space: pre-wrap;"><span class="text-hide" style="border: 0px; margin: 0px; padding: 0px; position: absolute; text-align: left; text-indent: -99999px;">not attempted</span></td><td class="styleCenter td-readOnly" colspan="1" id="0_table0_cell_c10_r9" rowspan="1" style="border-color: inherit; border-image: initial; border-style: solid; border-width: 0px 1px 1px 0px; box-sizing: border-box; color: inherit; font-size: 1em; left: 0px !important; margin: 0px !important; min-width: 0px !important; padding: 0px 3px; position: relative; text-align: center; top: 0px !important; white-space: pre-wrap;">+</td><td class="styleNumber response td-readOnly" colspan="1" id="0_table0_cell_c11_r9" rowspan="1" style="background-attachment: scroll; background-clip: initial; background-image: none; background-origin: initial; background-position: 0% 0%; background-repeat: repeat; background-size: initial; border-bottom-color: rgb(0, 0, 0); border-image: initial; border-left-color: inherit; border-right-color: inherit; border-style: solid; border-top-color: inherit; border-width: 0px 1px 1px 0px; box-sizing: border-box; color: black; font-size: 1em; height: 23px; left: 0px !important; margin: 0px !important; min-width: 0px !important; padding: 0px 3px; position: relative; text-align: right; top: 0px !important; white-space: pre-wrap;"><span class="text-hide" style="border: 0px; margin: 0px; padding: 0px; position: absolute; text-align: left; text-indent: -99999px;">not attempted</span></td><td class="styleBold styleCenter td-readOnly" colspan="1" id="0_table0_cell_c12_r9" rowspan="1" style="border-color: inherit; border-image: initial; border-style: solid; border-width: 0px 1px 1px 0px; box-sizing: border-box; color: inherit; font-size: 1em; font-weight: bold; left: 0px !important; margin: 0px !important; min-width: 0px !important; padding: 0px 3px; position: relative; text-align: center; top: 0px !important; white-space: pre-wrap;">−</td><td class="styleNumber response ctrlSelect td-readOnly rightAnswer" colspan="1" id="0_table0_cell_c13_r9" rowspan="1" style="background-attachment: scroll; background-clip: initial; background-image: none; background-origin: initial; background-position: 0% 0%; background-repeat: repeat; background-size: initial; border-bottom-color: rgb(0, 0, 0); border-image: initial; border-left-color: inherit; border-right-color: inherit; border-style: solid; border-top-color: inherit; border-width: 0px 1px 1px 0px; box-sizing: border-box; color: black; font-size: 1em; height: 23px; left: 0px !important; margin: 0px !important; min-width: 0px !important; padding: 0px 3px; position: relative; text-align: right; top: 0px !important; white-space: pre-wrap;">720<span aria-hidden="true" class="icon-Right small_rd_backg" role="presentation" style="border: 0px; font-family: "accountingtool important"; line-height: 1; margin: 0px; padding: 0px; position: absolute; right: 5px; speak: none; top: 11px; transform: translatey(-50%);"></span><span class="text-hide" style="border: 0px; margin: 0px; padding: 0px; position: absolute; text-align: left; text-indent: -99999px;">selected answer correct</span></td></tr>
<tr h="23" style="background-color: transparent; border-image: initial; border-style: solid !important; border-width: 0px !important; color: inherit !important; height: 23px; margin: 0px; padding: 0px !important;"><td class="styleLeft td-readOnly" colspan="1" id="0_table0_cell_c0_r10" rowspan="1" scope="col" style="background-attachment: scroll; background-clip: initial; background-image: none; background-origin: initial; background-position: 0% 0%; background-repeat: repeat; background-size: initial; border-color: inherit; border-image: initial; border-style: solid; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-size: 1em; height: 23px; left: 0px !important; margin: 0px !important; min-width: 0px !important; padding: 0px 3px; position: relative; top: 0px !important; white-space: pre-wrap;">Bal.</td><td class="styleNumber Tback-icon td-readOnly checkedFcell" colspan="1" formula="=SUM(B3,B4,B6,B8,B10)" id="0_table0_cell_c1_r10" rowspan="1" scope="col" style="border-bottom-color: rgb(0, 0, 0); border-image: initial; border-left-color: inherit; border-right-color: inherit; border-style: solid solid double; border-top-color: inherit; border-width: 0px 1px 3px 0px; box-sizing: border-box; color: inherit; font-size: 1em; height: 23px; left: 0px !important; margin: 0px !important; min-width: 0px !important; padding: 0px 3px; position: relative; text-align: right; top: 0px !important; white-space: pre-wrap;">5,480</td><td class="styleCenter td-readOnly" colspan="1" id="0_table0_cell_c2_r10" rowspan="1" scope="col" style="border-color: inherit; border-image: initial; border-style: solid; border-width: 0px 1px 1px 0px; box-sizing: border-box; color: inherit; font-size: 1em; left: 0px !important; margin: 0px !important; min-width: 0px !important; padding: 0px 3px; position: relative; text-align: center; top: 0px !important; white-space: pre-wrap;">+</td><td class="styleRight styleNumber Tback-icon td-readOnly checkedFcell" colspan="1" formula="=SUM(D3,D4,D6,D8,D10)" id="0_table0_cell_c3_r10" rowspan="1" scope="col" style="border-bottom-color: rgb(0, 0, 0); border-image: initial; border-left-color: inherit; border-right-color: inherit; border-style: solid solid double; border-top-color: inherit; border-width: 0px 1px 3px 0px; box-sizing: border-box; color: inherit; font-size: 1em; left: 0px !important; margin: 0px !important; min-width: 0px !important; padding: 0px 3px; position: relative; text-align: right; top: 0px !important; white-space: pre-wrap;">2,050</td><td class="styleCenter td-readOnly" colspan="1" id="0_table0_cell_c4_r10" rowspan="1" scope="col" style="border-color: inherit; border-image: initial; border-style: solid; border-width: 0px 1px 1px 0px; box-sizing: border-box; color: inherit; font-size: 1em; height: 23px; left: 0px !important; margin: 0px !important; min-width: 0px !important; padding: 0px 3px; position: relative; text-align: center; top: 0px !important; white-space: pre-wrap;">=</td><td class="styleRight styleNumber td-readOnly checkedFcell" colspan="1" formula="=SUM(F3,F4,F6,F8,F10)" id="0_table0_cell_c5_r10" rowspan="1" scope="col" style="border-bottom-color: rgb(0, 0, 0); border-image: initial; border-left-color: inherit; border-right-color: inherit; border-style: solid solid double; border-top-color: inherit; border-width: 0px 1px 3px 0px; box-sizing: border-box; color: inherit; font-size: 1em; left: 0px !important; margin: 0px !important; min-width: 0px !important; padding: 0px 3px; position: relative; text-align: right; top: 0px !important; white-space: pre-wrap;">0</td><td class="styleCenter td-readOnly" colspan="1" id="0_table0_cell_c6_r10" rowspan="1" scope="col" style="border-color: inherit; border-image: initial; border-style: solid; border-width: 0px 1px 1px 0px; box-sizing: border-box; color: inherit; font-size: 1em; left: 0px !important; margin: 0px !important; min-width: 0px !important; padding: 0px 3px; position: relative; text-align: center; top: 0px !important; white-space: pre-wrap;">+</td><td class="styleRight styleNumber td-readOnly checkedFcell" colspan="1" formula="=SUM(H3,H4,H6,H8,H10)" id="0_table0_cell_c7_r10" rowspan="1" scope="col" style="border-bottom-color: rgb(0, 0, 0); border-image: initial; border-left-color: inherit; border-right-color: inherit; border-style: solid solid double; border-top-color: inherit; border-width: 0px 1px 3px 0px; box-sizing: border-box; color: inherit; font-size: 1em; left: 0px !important; margin: 0px !important; min-width: 0px !important; padding: 0px 3px; position: relative; text-align: right; top: 0px !important; white-space: pre-wrap;">0</td><td class="styleBold styleCenter td-readOnly" colspan="1" id="0_table0_cell_c8_r10" rowspan="1" scope="col" style="border-color: inherit; border-image: initial; border-style: solid; border-width: 0px 1px 1px 0px; box-sizing: border-box; color: inherit; font-size: 1em; font-weight: bold; left: 0px !important; margin: 0px !important; min-width: 0px !important; padding: 0px 3px; position: relative; text-align: center; top: 0px !important; white-space: pre-wrap;">−</td><td class="styleRight styleNumber td-readOnly checkedFcell" colspan="1" formula="=SUM(J3,J4,J6,J8,J10)" id="0_table0_cell_c9_r10" rowspan="1" scope="col" style="border-bottom-color: rgb(0, 0, 0); border-image: initial; border-left-color: inherit; border-right-color: inherit; border-style: solid solid double; border-top-color: inherit; border-width: 0px 1px 3px 0px; box-sizing: border-box; color: inherit; font-size: 1em; left: 0px !important; margin: 0px !important; min-width: 0px !important; padding: 0px 3px; position: relative; text-align: right; top: 0px !important; white-space: pre-wrap;">0</td><td class="styleCenter green_border td-readOnly" colspan="1" id="0_table0_cell_c10_r10" rowspan="1" scope="col" style="border-color: inherit; border-image: initial; border-style: solid; border-width: 0px 1px 1px 0px; box-sizing: border-box; color: inherit; font-size: 1em; left: 0px !important; margin: 0px !important; min-width: 0px !important; padding: 0px 3px; position: relative; text-align: center; top: 0px !important; white-space: pre-wrap;">+</td><td class="styleRight styleNumber green_border Tback-icon td-readOnly checkedFcell" colspan="1" formula="=SUM(L3,L4,L6,L8,L10)" id="0_table0_cell_c11_r10" rowspan="1" scope="col" style="border-bottom-color: rgb(0, 0, 0); border-image: initial; border-left-color: inherit; border-right-color: inherit; border-style: solid solid double; border-top-color: inherit; border-width: 0px 1px 3px 0px; box-sizing: border-box; color: inherit; font-size: 1em; left: 0px !important; margin: 0px !important; min-width: 0px !important; padding: 0px 3px; position: relative; text-align: right; top: 0px !important; white-space: pre-wrap;">9,700</td><td class="styleBold styleCenter td-readOnly" colspan="1" id="0_table0_cell_c12_r10" rowspan="1" scope="col" style="border-color: inherit; border-image: initial; border-style: solid; border-width: 0px 1px 1px 0px; box-sizing: border-box; color: inherit; font-size: 1em; font-weight: bold; left: 0px !important; margin: 0px !important; min-width: 0px !important; padding: 0px 3px; position: relative; text-align: center; top: 0px !important; white-space: pre-wrap;">−</td><td class="styleRight styleNumber Tback-icon td-readOnly checkedFcell" colspan="1" formula="=SUM(N3,N4,N6,N8,N10)" id="0_table0_cell_c13_r10" rowspan="1" scope="col" style="border-bottom-color: rgb(0, 0, 0); border-image: initial; border-left-color: inherit; border-right-color: inherit; border-style: solid solid double; border-top-color: inherit; border-width: 0px 1px 3px 0px; box-sizing: border-box; color: inherit; font-size: 1em; left: 0px !important; margin: 0px !important; min-width: 0px !important; padding: 0px 3px; position: relative; text-align: right; top: 0px !important; white-space: pre-wrap;">2,170</td></tr>
</tbody></table>
</div>
</td></tr>
</tbody></table>
<br />
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<div class="jSheetEditPane" id="jSheetEditPane_0_0" style="-webkit-text-stroke-width: 0px; background-color: white; background-image: none; border: 0px; color: black; font-family: verdana; font-size: 13px; font-style: normal; font-variant-caps: normal; font-variant-ligatures: normal; font-weight: 400; letter-spacing: normal; margin: 0px; orphans: 2; padding: 0px; position: relative; text-align: start; text-decoration-color: initial; text-decoration-style: initial; text-indent: 0px; text-transform: none; white-space: normal; widows: 2; width: 494px; word-spacing: 0px;">
<div style="margin: 0px;">
<br /></div>
</div>
</div>
<div class="jSheetEditPane" id="jSheetEditPane_0_0" style="background-image: none !important; border: 0px; margin: 0px; padding: 0px !important; position: relative !important; width: 494px;">
<span style="background-color: #f3f3f3; color: #100000; font-family: "arial"; font-size: 30px;">4.</span><br />
<div style="border: 0px; color: #252525; font-family: proxima-nova-soft, sans-serif; font-size: medium; font-stretch: inherit; font-variant-east-asian: inherit; font-variant-numeric: inherit; line-height: inherit; padding: 0px;">
The following transactions were completed by the company.</div>
<ol style="border: 0px; color: #252525; font-family: proxima-nova-soft, sans-serif; font-size: medium; font-weight: bold; list-style-type: lower-alpha; padding-left: 22px;">
<li style="border: 0px; font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px;"><span style="border: 0px; font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: normal; line-height: inherit; margin: 0px; padding: 0px;">The owner invested $17,400 cash in the company in exchange for its common stock.</span></li>
<li style="border: 0px; font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px;"><span style="border: 0px; font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: normal; line-height: inherit; margin: 0px; padding: 0px;">The company purchased supplies for $1,100 cash.</span></li>
<li style="border: 0px; font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px;"><span style="border: 0px; font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: normal; line-height: inherit; margin: 0px; padding: 0px;">The owner invested $11,200 of equipment in the company in exchange for more common stock.</span></li>
<li style="border: 0px; font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px;"><span style="border: 0px; font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: normal; line-height: inherit; margin: 0px; padding: 0px;">The company purchased $320 of additional supplies on credit.</span></li>
<li style="border: 0px; font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px;"><span style="border: 0px; font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: normal; line-height: inherit; margin: 0px; padding: 0px;">The company purchased land for $10,200 cash.</span></li>
</ol>
<div style="border: 0px; color: #252525; font-family: proxima-nova-soft, sans-serif; font-size: medium; font-stretch: inherit; font-variant-east-asian: inherit; font-variant-numeric: inherit; line-height: inherit; padding: 0px;">
<span style="border: 0px; font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: 700; line-height: inherit; margin: 0px; padding: 0px;">Required:</span><br />
Enter the impact of each transaction on individual items of the accounting equation.<span style="border: 0px; color: red; font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px;"> <span style="border: 0px; font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: 700; line-height: inherit; margin: 0px; padding: 0px;">(Enter decreases to account balances with a minus sign.)</span></span></div>
<span style="background-color: #f3f3f3; color: #100000; font-family: "arial"; font-size: 30px;"></span><br />
<table border="0" cellpadding="0" cellspacing="0" class="tableControl" id="tableControl_0_0" style="border-spacing: 0px; border: none !important; color: black; font-family: Verdana; font-size: 13px; font-stretch: inherit; font-variant-east-asian: inherit; font-variant-numeric: inherit; line-height: inherit; margin: 0px; padding: 0px;"><tbody style="border: 0px; margin: 0px; padding: 0px;">
<tr style="border: 0px; margin: 0px; padding: 0px;"><td class="barTop" style="border: 0px; margin: 0px; padding: 0px; width: 0px;"></td></tr>
<tr style="border: 0px; margin: 0px; padding: 0px;"><td class="barLeft" style="border: 0px; margin: 0px; padding: 0px; vertical-align: top;"></td><td class="sheetPane" style="border: 0px; margin: 0px; padding: 0px; vertical-align: top; width: 1277px;"><div class="jSheetEditPane" id="jSheetEditPane_0_0" style="background-image: none !important; border: 0px; margin: 0px; padding: 0px !important; position: relative !important; width: 1277px;">
<table border="1px" cellpadding="0" cellspacing="0" class="jSheet ui-widget-content table-scratch review" id="jSheet_0_0" style="background-attachment: initial; background-clip: initial; background-image: none !important; background-origin: initial; background-position: initial; background-repeat: initial; background-size: initial; border-color: rgb(119, 119, 119); border-image: initial; border-spacing: 0px !important; border-style: solid; border-width: 1px 0px 0px 1px !important; color: #222222; cursor: cell; empty-cells: show; font-family: Arial; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; height: auto !important; line-height: inherit; margin: 0px; outline: rgb(59, 120, 190) dotted 2px; overflow: visible; padding: 0px; position: relative !important; table-layout: fixed;" tabindex="1"><colgroup><col style="border: none !important; width: 35px;" width="35"></col><col style="border: none !important; width: 87px;" width="87"></col><col style="border: none !important; width: 27px;" width="27"></col><col style="border: none !important; width: 74px;" width="74"></col><col style="border: none !important; width: 27px;" width="27"></col><col style="border: none !important; width: 75px;" width="75"></col><col style="border: none !important; width: 30px;" width="30"></col><col style="border: none !important; width: 66px;" width="66"></col><col style="border: none !important; width: 31px;" width="31"></col><col style="border: none !important; width: 74px;" width="74"></col><col style="border: none !important; width: 26px;" width="26"></col><col style="border: none !important; width: 83px;" width="83"></col><col style="border: none !important; width: 27px;" width="27"></col><col style="border: none !important; width: 88px;" width="88"></col><col style="border: none !important; width: 27px;" width="27"></col><col style="border: none !important; width: 70px;" width="70"></col><col style="border: none !important; width: 27px;" width="27"></col><col style="border: none !important; width: 72px;" width="72"></col></colgroup><tbody style="border-image: initial; border-style: initial; border-width: 0px; color: inherit !important; margin: 0px; padding: 0px;">
<tr h="23" style="background-color: transparent; border-image: initial; border-style: solid !important; border-width: 0px !important; color: inherit !important; height: 23px; margin: 0px; padding: 0px !important;"><td class="styleBold styleCenter td-readOnly" colspan="8" id="0_table0_cell_c0_r0" merge="0_0" rowspan="1" style="background-color: #79ade5; border-color: inherit; border-image: initial; border-style: solid; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-size: 1em; font-weight: bold; left: 0px !important; margin: 0px !important; min-width: 0px !important; padding: 0px 3px; position: relative; text-align: center; top: 0px !important; white-space: pre-wrap;">Assets</td><td class="styleBold styleCenter td-readOnly" colspan="1" id="0_table0_cell_c8_r0" rowspan="1" style="background-color: #79ade5; border-color: inherit; border-image: initial; border-style: solid; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-size: 1em; font-weight: bold; left: 0px !important; margin: 0px !important; min-width: 0px !important; padding: 0px 3px; position: relative; text-align: center; top: 0px !important; white-space: pre-wrap;">=</td><td class="styleBold styleCenter td-readOnly" colspan="1" id="0_table0_cell_c9_r0" rowspan="1" style="background-color: #79ade5; border-color: inherit; border-image: initial; border-style: solid; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-size: 1em; font-weight: bold; left: 0px !important; margin: 0px !important; min-width: 0px !important; padding: 0px 3px; position: relative; text-align: center; top: 0px !important; white-space: pre-wrap;">Liabilities</td><td class="styleBold styleCenter td-readOnly" colspan="1" id="0_table0_cell_c10_r0" rowspan="1" style="background-color: #79ade5; border-color: inherit; border-image: initial; border-style: solid; border-width: 0px 1px 1px 0px; box-sizing: border-box; color: inherit; font-size: 1em; font-weight: bold; left: 0px !important; margin: 0px !important; min-width: 0px !important; padding: 0px 3px; position: relative; text-align: center; top: 0px !important; white-space: pre-wrap;">+</td><td class="styleBold styleCenter td-readOnly" colspan="7" id="0_table0_cell_c11_r0" merge="0_0" rowspan="1" style="background-color: #79ade5; border-color: inherit; border-image: initial; border-style: solid; border-width: 0px 1px 1px 0px; box-sizing: border-box; color: inherit; font-size: 1em; font-weight: bold; left: 0px !important; margin: 0px !important; min-width: 0px !important; padding: 0px 3px; position: relative; text-align: center; top: 0px !important; white-space: pre-wrap;">Equity</td></tr>
<tr h="37" style="background-color: transparent; border-image: initial; border-style: solid !important; border-width: 0px !important; color: inherit !important; height: 37px; margin: 0px; padding: 0px !important;"><td class="styleCenter styleBold td-readOnly" colspan="1" id="0_table0_cell_c0_r1" rowspan="1" style="background-color: #79ade5; border-color: inherit; border-image: initial; border-style: solid; border-width: 0px 1px 1px 0px; box-sizing: border-box; color: inherit; font-size: 1em; font-weight: bold; height: 31px; left: 0px !important; margin: 0px !important; min-width: 0px !important; padding: 0px 3px; position: relative; text-align: center; top: 0px !important; white-space: pre-wrap;"></td><td class="styleCenter styleBold td-readOnly" colspan="1" id="0_table0_cell_c1_r1" rowspan="1" style="background-color: #79ade5; border-color: inherit; border-image: initial; border-style: solid; border-width: 0px 1px 1px 0px; box-sizing: border-box; color: inherit; font-size: 1em; font-weight: bold; height: 31px; left: 0px !important; margin: 0px !important; min-width: 0px !important; padding: 0px 3px; position: relative; text-align: center; top: 0px !important; white-space: pre-wrap;">Cash</td><td class="styleBold styleCenter td-readOnly" colspan="1" id="0_table0_cell_c2_r1" rowspan="1" style="background-color: #79ade5; border-color: inherit; border-image: initial; border-style: solid; border-width: 0px 1px 1px 0px; box-sizing: border-box; color: inherit; font-size: 1em; font-weight: bold; height: 31px; left: 0px !important; margin: 0px !important; min-width: 0px !important; padding: 0px 3px; position: relative; text-align: center; top: 0px !important; white-space: pre-wrap;">+</td><td class="styleCenter styleBold td-readOnly" colspan="1" id="0_table0_cell_c3_r1" rowspan="1" style="background-color: #79ade5; border-color: inherit; border-image: initial; border-style: solid; border-width: 0px 1px 1px 0px; box-sizing: border-box; color: inherit; font-size: 1em; font-weight: bold; height: 31px; left: 0px !important; margin: 0px !important; min-width: 0px !important; padding: 0px 3px; position: relative; text-align: center; top: 0px !important; white-space: pre-wrap;">Supplies</td><td class="styleCenter styleBold td-readOnly" colspan="1" id="0_table0_cell_c4_r1" rowspan="1" style="background-color: #79ade5; border-color: inherit; border-image: initial; border-style: solid; border-width: 0px 1px 1px 0px; box-sizing: border-box; color: inherit; font-size: 1em; font-weight: bold; height: 31px; left: 0px !important; margin: 0px !important; min-width: 0px !important; padding: 0px 3px; position: relative; text-align: center; top: 0px !important; white-space: pre-wrap;">+</td><td class="styleCenter styleBold td-readOnly" colspan="1" id="0_table0_cell_c5_r1" rowspan="1" style="background-color: #79ade5; border-color: inherit; border-image: initial; border-style: solid; border-width: 0px 1px 1px 0px; box-sizing: border-box; color: inherit; font-size: 1em; font-weight: bold; height: 31px; left: 0px !important; margin: 0px !important; min-width: 0px !important; padding: 0px 3px; position: relative; text-align: center; top: 0px !important; white-space: pre-wrap;">Equipment</td><td class="styleBold styleCenter td-readOnly" colspan="1" id="0_table0_cell_c6_r1" rowspan="1" style="background-color: #79ade5; border-color: inherit; border-image: initial; border-style: solid; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-size: 1em; font-weight: bold; left: 0px !important; margin: 0px !important; min-width: 0px !important; padding: 0px 3px; position: relative; text-align: center; top: 0px !important; white-space: pre-wrap;">+</td><td class="styleBold styleCenter td-readOnly" colspan="1" id="0_table0_cell_c7_r1" rowspan="1" style="background-color: #79ade5; border-color: inherit; border-image: initial; border-style: solid; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-size: 1em; font-weight: bold; left: 0px !important; margin: 0px !important; min-width: 0px !important; padding: 0px 3px; position: relative; text-align: center; top: 0px !important; white-space: pre-wrap;">Land</td><td class="styleCenter styleBold td-readOnly" colspan="1" id="0_table0_cell_c8_r1" rowspan="1" style="background-color: #79ade5; border-color: inherit; border-image: initial; border-style: solid; border-width: 0px 1px 1px 0px; box-sizing: border-box; color: inherit; font-size: 1em; font-weight: bold; height: 31px; left: 0px !important; margin: 0px !important; min-width: 0px !important; padding: 0px 3px; position: relative; text-align: center; top: 0px !important; white-space: pre-wrap;">=</td><td class="styleCenter styleBold td-readOnly" colspan="1" id="0_table0_cell_c9_r1" rowspan="1" style="background-color: #79ade5; border-color: inherit; border-image: initial; border-style: solid; border-width: 0px 1px 1px 0px; box-sizing: border-box; color: inherit; font-size: 1em; font-weight: bold; height: 31px; left: 0px !important; margin: 0px !important; min-width: 0px !important; padding: 0px 3px; position: relative; text-align: center; top: 0px !important; white-space: pre-wrap;">Accounts Payable</td><td class="styleBold styleCenter td-readOnly" colspan="1" id="0_table0_cell_c10_r1" rowspan="1" style="background-color: #79ade5; border-color: inherit; border-image: initial; border-style: solid; border-width: 0px 1px 1px 0px; box-sizing: border-box; color: inherit; font-size: 1em; font-weight: bold; left: 0px !important; margin: 0px !important; min-width: 0px !important; padding: 0px 3px; position: relative; text-align: center; top: 0px !important; white-space: pre-wrap;">+</td><td class="styleCenter styleBold td-readOnly" colspan="1" id="0_table0_cell_c11_r1" rowspan="1" style="background-color: #79ade5; border-color: inherit; border-image: initial; border-style: solid; border-width: 0px 1px 1px 0px; box-sizing: border-box; color: inherit; font-size: 1em; font-weight: bold; height: 31px; left: 0px !important; margin: 0px !important; min-width: 0px !important; padding: 0px 3px; position: relative; text-align: center; top: 0px !important; white-space: pre-wrap;">Common Stock</td><td class="styleBold styleCenter td-readOnly" colspan="1" id="0_table0_cell_c12_r1" rowspan="1" style="background: none 0% 0% repeat scroll rgb(121, 173, 229); border-color: inherit; border-image: initial; border-style: solid; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-size: 1em; font-weight: bold; height: 31px; left: 0px !important; margin: 0px !important; min-width: 0px !important; padding: 0px 3px; position: relative; text-align: center; top: 0px !important; white-space: pre-wrap;">−</td><td class="styleCenter styleBold td-readOnly" colspan="1" id="0_table0_cell_c13_r1" rowspan="1" style="background-color: #79ade5; border-color: inherit; border-image: initial; border-style: solid; border-width: 0px 1px 1px 0px; box-sizing: border-box; color: inherit; font-size: 1em; font-weight: bold; height: 31px; left: 0px !important; margin: 0px !important; min-width: 0px !important; padding: 0px 3px; position: relative; text-align: center; top: 0px !important; white-space: pre-wrap;">Dividends</td><td class="styleCenter styleBold td-readOnly" colspan="1" id="0_table0_cell_c14_r1" rowspan="1" style="background-color: #79ade5; border-color: inherit; border-image: initial; border-style: solid; border-width: 0px 1px 1px 0px; box-sizing: border-box; color: inherit; font-size: 1em; font-weight: bold; height: 31px; left: 0px !important; margin: 0px !important; min-width: 0px !important; padding: 0px 3px; position: relative; text-align: center; top: 0px !important; white-space: pre-wrap;">+</td><td class="styleCenter styleBold td-readOnly" colspan="1" id="0_table0_cell_c15_r1" rowspan="1" style="background-color: #79ade5; border-color: inherit; border-image: initial; border-style: solid; border-width: 0px 1px 1px 0px; box-sizing: border-box; color: inherit; font-size: 1em; font-weight: bold; height: 31px; left: 0px !important; margin: 0px !important; min-width: 0px !important; padding: 0px 3px; position: relative; text-align: center; top: 0px !important; white-space: pre-wrap;">Revenue</td><td class="styleCenter styleBold td-readOnly" colspan="1" id="0_table0_cell_c16_r1" rowspan="1" style="background-color: #79ade5; border-color: inherit; border-image: initial; border-style: solid; border-width: 0px 1px 1px 0px; box-sizing: border-box; color: inherit; font-size: 1em; font-weight: bold; height: 31px; left: 0px !important; margin: 0px !important; min-width: 0px !important; padding: 0px 3px; position: relative; text-align: center; top: 0px !important; white-space: pre-wrap;">−</td><td class="styleCenter styleBold td-readOnly" colspan="1" id="0_table0_cell_c17_r1" rowspan="1" style="background-color: #79ade5; border-color: inherit; border-image: initial; border-style: solid; border-width: 0px 1px 1px 0px; box-sizing: border-box; color: inherit; font-size: 1em; font-weight: bold; height: 31px; left: 0px !important; margin: 0px !important; min-width: 0px !important; padding: 0px 3px; position: relative; text-align: center; top: 0px !important; white-space: pre-wrap;">Expenses</td></tr>
<tr h="23" style="background-color: transparent; border-image: initial; border-style: solid !important; border-width: 0px !important; color: inherit !important; height: 23px; margin: 0px; padding: 0px !important;"><td class="styleLeft td-readOnly" colspan="1" id="0_table0_cell_c0_r2" rowspan="1" style="border-color: inherit; border-image: initial; border-style: solid; border-width: 0px 1px 1px 0px; box-sizing: border-box; color: inherit; font-size: 1em; height: 23px; left: 0px !important; margin: 0px !important; min-width: 0px !important; padding: 0px 3px; position: relative; top: 0px !important; white-space: pre-wrap;">a.</td><td class="styleNumber response td-readOnly rightAnswer" colspan="1" id="0_table0_cell_c1_r2" rowspan="1" style="background: rgb(247, 250, 246) !important; border-color: inherit; border-image: initial; border-style: solid; border-width: 0px 1px 1px 0px; box-sizing: border-box; color: inherit; font-size: 1em; height: 23px; left: 0px !important; margin: 0px !important; min-width: 0px !important; padding: 0px 3px; position: relative; text-align: right; top: 0px !important; white-space: pre-wrap;"><span aria-hidden="true" class="currencySymbol" role="presentation" style="border: 0px; float: left; margin: 0px 0px 0px -2px; padding: 0px;">$</span>17,400<span aria-hidden="true" class="icon-Right small_rd_backg" role="presentation" style="border: 0px; font-family: "accountingtool important"; line-height: 1; margin: 0px; padding: 0px; position: absolute; right: 5px; speak: none; top: 11px; transform: translatey(-50%);"></span><span class="text-hide" style="border: 0px; margin: 0px; padding: 0px; position: absolute; text-align: left; text-indent: -99999px;">selected answer correct</span></td><td class="styleCenter td-readOnly" colspan="1" id="0_table0_cell_c2_r2" rowspan="1" style="border-color: inherit; border-image: initial; border-style: solid; border-width: 0px 1px 1px 0px; box-sizing: border-box; color: inherit; font-size: 1em; height: 23px; left: 0px !important; margin: 0px !important; min-width: 0px !important; padding: 0px 3px; position: relative; text-align: center; top: 0px !important; white-space: pre-wrap;">+</td><td class="styleNumber response td-readOnly" colspan="1" id="0_table0_cell_c3_r2" rowspan="1" style="background-attachment: scroll; background-clip: initial; background-image: none; background-origin: initial; background-position: 0% 0%; background-repeat: repeat; background-size: initial; border-color: inherit; border-image: initial; border-style: solid; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-size: 1em; height: 23px; left: 0px !important; margin: 0px !important; min-width: 0px !important; padding: 0px 3px; position: relative; text-align: right; top: 0px !important; white-space: pre-wrap;"><span class="text-hide" style="border: 0px; margin: 0px; padding: 0px; position: absolute; text-align: left; text-indent: -99999px;">not attempted</span></td><td class="styleCenter td-readOnly" colspan="1" id="0_table0_cell_c4_r2" rowspan="1" style="border-color: inherit; border-image: initial; border-style: solid; border-width: 0px 1px 1px 0px; box-sizing: border-box; color: inherit; font-size: 1em; left: 0px !important; margin: 0px !important; min-width: 0px !important; padding: 0px 3px; position: relative; text-align: center; top: 0px !important; white-space: pre-wrap;">+</td><td class="styleNumber response td-readOnly" colspan="1" id="0_table0_cell_c5_r2" rowspan="1" style="background-attachment: scroll; background-clip: initial; background-image: none; background-origin: initial; background-position: 0% 0%; background-repeat: repeat; background-size: initial; border-color: inherit; border-image: initial; border-style: solid; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-size: 1em; height: 23px; left: 0px !important; margin: 0px !important; min-width: 0px !important; padding: 0px 3px; position: relative; text-align: right; top: 0px !important; white-space: pre-wrap;"><span class="text-hide" style="border: 0px; margin: 0px; padding: 0px; position: absolute; text-align: left; text-indent: -99999px;">not attempted</span></td><td class="styleCenter td-readOnly" colspan="1" id="0_table0_cell_c6_r2" rowspan="1" style="border-color: inherit; border-image: initial; border-style: solid; border-width: 0px 1px 1px 0px; box-sizing: border-box; color: inherit; font-size: 1em; left: 0px !important; margin: 0px !important; min-width: 0px !important; padding: 0px 3px; position: relative; text-align: center; top: 0px !important; white-space: pre-wrap;">+</td><td class="styleRight response td-readOnly" colspan="1" id="0_table0_cell_c7_r2" rowspan="1" style="border-color: inherit; border-image: initial; border-style: solid; border-width: 0px 1px 1px 0px; box-sizing: border-box; color: inherit; font-size: 1em; left: 0px !important; margin: 0px !important; min-width: 0px !important; padding: 0px 3px; position: relative; text-align: right; top: 0px !important; white-space: pre-wrap;"><span class="text-hide" style="border: 0px; margin: 0px; padding: 0px; position: absolute; text-align: left; text-indent: -99999px;">not attempted</span></td><td class="styleCenter td-readOnly" colspan="1" id="0_table0_cell_c8_r2" rowspan="1" style="border-color: inherit; border-image: initial; border-style: solid; border-width: 0px 1px 1px 0px; box-sizing: border-box; color: inherit; font-size: 1em; height: 23px; left: 0px !important; margin: 0px !important; min-width: 0px !important; padding: 0px 3px; position: relative; text-align: center; top: 0px !important; white-space: pre-wrap;">=</td><td class="styleNumber response td-readOnly" colspan="1" id="0_table0_cell_c9_r2" rowspan="1" style="background-attachment: scroll; background-clip: initial; background-image: none; background-origin: initial; background-position: 0% 0%; background-repeat: repeat; background-size: initial; border-color: inherit; border-image: initial; border-style: solid; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-size: 1em; height: 23px; left: 0px !important; margin: 0px !important; min-width: 0px !important; padding: 0px 3px; position: relative; text-align: right; top: 0px !important; white-space: pre-wrap;"><span class="text-hide" style="border: 0px; margin: 0px; padding: 0px; position: absolute; text-align: left; text-indent: -99999px;">not attempted</span></td><td class="styleCenter td-readOnly" colspan="1" id="0_table0_cell_c10_r2" rowspan="1" style="border-color: inherit; border-image: initial; border-style: solid; border-width: 0px 1px 1px 0px; box-sizing: border-box; color: inherit; font-size: 1em; left: 0px !important; margin: 0px !important; min-width: 0px !important; padding: 0px 3px; position: relative; text-align: center; top: 0px !important; white-space: pre-wrap;">+</td><td class="styleNumber response td-readOnly rightAnswer" colspan="1" id="0_table0_cell_c11_r2" rowspan="1" style="background-attachment: scroll; background-clip: initial; background-image: none; background-origin: initial; background-position: 0% 0%; background-repeat: repeat; background-size: initial; border-color: inherit; border-image: initial; border-style: solid; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-size: 1em; height: 23px; left: 0px !important; margin: 0px !important; min-width: 0px !important; padding: 0px 3px; position: relative; text-align: right; top: 0px !important; white-space: pre-wrap;"><span aria-hidden="true" class="currencySymbol" role="presentation" style="border: 0px; float: left; margin: 0px 0px 0px -2px; padding: 0px;">$</span>17,400<span aria-hidden="true" class="icon-Right small_rd_backg" role="presentation" style="border: 0px; font-family: "accountingtool important"; line-height: 1; margin: 0px; padding: 0px; position: absolute; right: 5px; speak: none; top: 11px; transform: translatey(-50%);"></span><span class="text-hide" style="border: 0px; margin: 0px; padding: 0px; position: absolute; text-align: left; text-indent: -99999px;">selected answer correct</span></td><td class="styleBold styleCenter td-readOnly" colspan="1" id="0_table0_cell_c12_r2" rowspan="1" style="border-color: inherit; border-image: initial; border-style: solid; border-width: 0px 1px 1px 0px; box-sizing: border-box; color: inherit; font-size: 1em; font-weight: bold; left: 0px !important; margin: 0px !important; min-width: 0px !important; padding: 0px 3px; position: relative; text-align: center; top: 0px !important; white-space: pre-wrap;">−</td><td class="styleNumber response td-readOnly" colspan="1" id="0_table0_cell_c13_r2" rowspan="1" style="background-attachment: scroll; background-clip: initial; background-image: none; background-origin: initial; background-position: 0% 0%; background-repeat: repeat; background-size: initial; border-color: inherit; border-image: initial; border-style: solid; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-size: 1em; height: 23px; left: 0px !important; margin: 0px !important; min-width: 0px !important; padding: 0px 3px; position: relative; text-align: right; top: 0px !important; white-space: pre-wrap;"><span class="text-hide" style="border: 0px; margin: 0px; padding: 0px; position: absolute; text-align: left; text-indent: -99999px;">not attempted</span></td><td class="styleCenter td-readOnly" colspan="1" id="0_table0_cell_c14_r2" rowspan="1" style="border-color: inherit; border-image: initial; border-style: solid; border-width: 0px 1px 1px 0px; box-sizing: border-box; color: inherit; font-size: 1em; left: 0px !important; margin: 0px !important; min-width: 0px !important; padding: 0px 3px; position: relative; text-align: center; top: 0px !important; white-space: pre-wrap;">+</td><td class="styleNumber response td-readOnly" colspan="1" id="0_table0_cell_c15_r2" rowspan="1" style="background-attachment: scroll; background-clip: initial; background-image: none; background-origin: initial; background-position: 0% 0%; background-repeat: repeat; background-size: initial; border-color: inherit; border-image: initial; border-style: solid; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-size: 1em; height: 23px; left: 0px !important; margin: 0px !important; min-width: 0px !important; padding: 0px 3px; position: relative; text-align: right; top: 0px !important; white-space: pre-wrap;"><span class="text-hide" style="border: 0px; margin: 0px; padding: 0px; position: absolute; text-align: left; text-indent: -99999px;">not attempted</span></td><td class="styleBold styleCenter td-readOnly" colspan="1" id="0_table0_cell_c16_r2" rowspan="1" style="border-color: inherit; border-image: initial; border-style: solid; border-width: 0px 1px 1px 0px; box-sizing: border-box; color: inherit; font-size: 1em; font-weight: bold; left: 0px !important; margin: 0px !important; min-width: 0px !important; padding: 0px 3px; position: relative; text-align: center; top: 0px !important; white-space: pre-wrap;">−</td><td class="styleNumber response td-readOnly" colspan="1" id="0_table0_cell_c17_r2" rowspan="1" style="background-attachment: scroll; background-clip: initial; background-image: none; background-origin: initial; background-position: 0% 0%; background-repeat: repeat; background-size: initial; border-color: inherit; border-image: initial; border-style: solid; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-size: 1em; height: 23px; left: 0px !important; margin: 0px !important; min-width: 0px !important; padding: 0px 3px; position: relative; text-align: right; top: 0px !important; white-space: pre-wrap;"><span class="text-hide" style="border: 0px; margin: 0px; padding: 0px; position: absolute; text-align: left; text-indent: -99999px;">not attempted</span></td></tr>
<tr h="23" style="background-color: transparent; border-image: initial; border-style: solid !important; border-width: 0px !important; color: inherit !important; height: 23px; margin: 0px; padding: 0px !important;"><td class="styleLeft td-readOnly" colspan="1" id="0_table0_cell_c0_r3" rowspan="1" style="border-color: inherit; border-image: initial; border-style: solid; border-width: 0px 1px 1px 0px; box-sizing: border-box; color: inherit; font-size: 1em; height: 23px; left: 0px !important; margin: 0px !important; min-width: 0px !important; padding: 0px 3px; position: relative; top: 0px !important; white-space: pre-wrap;">b.</td><td class="styleNumber response td-readOnly rightAnswer" colspan="1" id="0_table0_cell_c1_r3" rowspan="1" style="background-attachment: initial !important; background-clip: initial !important; background-image: initial !important; background-origin: initial !important; background-position: initial !important; background-repeat: initial !important; background-size: initial !important; border-bottom-color: rgb(0, 0, 0); border-image: initial; border-left-color: inherit; border-right-color: inherit; border-style: solid; border-top-color: inherit; border-width: 0px 1px 1px 0px; box-sizing: border-box; color: inherit; font-size: 1em; height: 23px; left: 0px !important; margin: 0px !important; min-width: 0px !important; padding: 0px 3px; position: relative; text-align: right; top: 0px !important; white-space: pre-wrap;">(1,100)<span aria-hidden="true" class="icon-Right small_rd_backg" role="presentation" style="border: 0px; font-family: "accountingtool important"; line-height: 1; margin: 0px; padding: 0px; position: absolute; right: 5px; speak: none; top: 11px; transform: translatey(-50%);"></span><span class="text-hide" style="border: 0px; margin: 0px; padding: 0px; position: absolute; text-align: left; text-indent: -99999px;">selected answer correct</span></td><td class="styleCenter td-readOnly" colspan="1" id="0_table0_cell_c2_r3" rowspan="1" style="border-color: inherit; border-image: initial; border-style: solid; border-width: 0px 1px 1px 0px; box-sizing: border-box; color: inherit; font-size: 1em; left: 0px !important; margin: 0px !important; min-width: 0px !important; padding: 0px 3px; position: relative; text-align: center; top: 0px !important; white-space: pre-wrap;">+</td><td class="styleNumber response td-readOnly rightAnswer" colspan="1" id="0_table0_cell_c3_r3" rowspan="1" style="background-attachment: scroll; background-clip: initial; background-image: none; background-origin: initial; background-position: 0% 0%; background-repeat: repeat; background-size: initial; border-bottom-color: rgb(0, 0, 0); border-image: initial; border-left-color: inherit; border-right-color: inherit; border-style: solid; border-top-color: inherit; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-size: 1em; height: 23px; left: 0px !important; margin: 0px !important; min-width: 0px !important; padding: 0px 3px; position: relative; text-align: right; top: 0px !important; white-space: pre-wrap;"><span aria-hidden="true" class="currencySymbol" role="presentation" style="border: 0px; float: left; margin: 0px 0px 0px -2px; padding: 0px;">$</span>1,100<span aria-hidden="true" class="icon-Right small_rd_backg" role="presentation" style="border: 0px; font-family: "accountingtool important"; line-height: 1; margin: 0px; padding: 0px; position: absolute; right: 5px; speak: none; top: 11px; transform: translatey(-50%);"></span><span class="text-hide" style="border: 0px; margin: 0px; padding: 0px; position: absolute; text-align: left; text-indent: -99999px;">selected answer correct</span></td><td class="styleCenter td-readOnly" colspan="1" id="0_table0_cell_c4_r3" rowspan="1" style="border-color: inherit; border-image: initial; border-style: solid; border-width: 0px 1px 1px 0px; box-sizing: border-box; color: inherit; font-size: 1em; left: 0px !important; margin: 0px !important; min-width: 0px !important; padding: 0px 3px; position: relative; text-align: center; top: 0px !important; white-space: pre-wrap;">+</td><td class="styleNumber response td-readOnly" colspan="1" id="0_table0_cell_c5_r3" rowspan="1" style="background-attachment: scroll; background-clip: initial; background-image: none; background-origin: initial; background-position: 0% 0%; background-repeat: repeat; background-size: initial; border-bottom-color: rgb(0, 0, 0); border-image: initial; border-left-color: inherit; border-right-color: inherit; border-style: solid; border-top-color: inherit; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-size: 1em; height: 23px; left: 0px !important; margin: 0px !important; min-width: 0px !important; padding: 0px 3px; position: relative; text-align: right; top: 0px !important; white-space: pre-wrap;"><span class="text-hide" style="border: 0px; margin: 0px; padding: 0px; position: absolute; text-align: left; text-indent: -99999px;">not attempted</span></td><td class="styleCenter td-readOnly" colspan="1" id="0_table0_cell_c6_r3" rowspan="1" style="border-color: inherit; border-image: initial; border-style: solid; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-size: 1em; left: 0px !important; margin: 0px !important; min-width: 0px !important; padding: 0px 3px; position: relative; text-align: center; top: 0px !important; white-space: pre-wrap;">+</td><td class="styleRight response td-readOnly" colspan="1" id="0_table0_cell_c7_r3" rowspan="1" style="border-bottom-color: rgb(0, 0, 0); border-image: initial; border-left-color: inherit; border-right-color: inherit; border-style: solid; border-top-color: inherit; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-size: 1em; left: 0px !important; margin: 0px !important; min-width: 0px !important; padding: 0px 3px; position: relative; text-align: right; top: 0px !important; white-space: pre-wrap;"><span class="text-hide" style="border: 0px; margin: 0px; padding: 0px; position: absolute; text-align: left; text-indent: -99999px;">not attempted</span></td><td class="styleCenter td-readOnly" colspan="1" id="0_table0_cell_c8_r3" rowspan="1" style="border-color: inherit; border-image: initial; border-style: solid; border-width: 0px 1px 1px 0px; box-sizing: border-box; color: inherit; font-size: 1em; height: 23px; left: 0px !important; margin: 0px !important; min-width: 0px !important; padding: 0px 3px; position: relative; text-align: center; top: 0px !important; white-space: pre-wrap;">=</td><td class="styleNumber response td-readOnly" colspan="1" id="0_table0_cell_c9_r3" rowspan="1" style="background-attachment: scroll; background-clip: initial; background-image: none; background-origin: initial; background-position: 0% 0%; background-repeat: repeat; background-size: initial; border-bottom-color: rgb(0, 0, 0); border-image: initial; border-left-color: inherit; border-right-color: inherit; border-style: solid; border-top-color: inherit; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-size: 1em; height: 23px; left: 0px !important; margin: 0px !important; min-width: 0px !important; padding: 0px 3px; position: relative; text-align: right; top: 0px !important; white-space: pre-wrap;"><span class="text-hide" style="border: 0px; margin: 0px; padding: 0px; position: absolute; text-align: left; text-indent: -99999px;">not attempted</span></td><td class="styleCenter td-readOnly" colspan="1" id="0_table0_cell_c10_r3" rowspan="1" style="border-color: inherit; border-image: initial; border-style: solid; border-width: 0px 1px 1px 0px; box-sizing: border-box; color: inherit; font-size: 1em; left: 0px !important; margin: 0px !important; min-width: 0px !important; padding: 0px 3px; position: relative; text-align: center; top: 0px !important; white-space: pre-wrap;">+</td><td class="styleNumber response td-readOnly" colspan="1" id="0_table0_cell_c11_r3" rowspan="1" style="background-attachment: scroll; background-clip: initial; background-image: none; background-origin: initial; background-position: 0% 0%; background-repeat: repeat; background-size: initial; border-bottom-color: rgb(0, 0, 0); border-image: initial; border-left-color: inherit; border-right-color: inherit; border-style: solid; border-top-color: inherit; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-size: 1em; height: 23px; left: 0px !important; margin: 0px !important; min-width: 0px !important; padding: 0px 3px; position: relative; text-align: right; top: 0px !important; white-space: pre-wrap;"><span class="text-hide" style="border: 0px; margin: 0px; padding: 0px; position: absolute; text-align: left; text-indent: -99999px;">not attempted</span></td><td class="styleBold styleCenter td-readOnly" colspan="1" id="0_table0_cell_c12_r3" rowspan="1" style="border-color: inherit; border-image: initial; border-style: solid; border-width: 0px 1px 1px 0px; box-sizing: border-box; color: inherit; font-size: 1em; font-weight: bold; left: 0px !important; margin: 0px !important; min-width: 0px !important; padding: 0px 3px; position: relative; text-align: center; top: 0px !important; white-space: pre-wrap;">−</td><td class="styleNumber response td-readOnly" colspan="1" id="0_table0_cell_c13_r3" rowspan="1" style="background-attachment: scroll; background-clip: initial; background-image: none; background-origin: initial; background-position: 0% 0%; background-repeat: repeat; background-size: initial; border-bottom-color: rgb(0, 0, 0); border-image: initial; border-left-color: inherit; border-right-color: inherit; border-style: solid; border-top-color: inherit; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-size: 1em; height: 23px; left: 0px !important; margin: 0px !important; min-width: 0px !important; padding: 0px 3px; position: relative; text-align: right; top: 0px !important; white-space: pre-wrap;"><span class="text-hide" style="border: 0px; margin: 0px; padding: 0px; position: absolute; text-align: left; text-indent: -99999px;">not attempted</span></td><td class="styleCenter td-readOnly" colspan="1" id="0_table0_cell_c14_r3" rowspan="1" style="border-color: inherit; border-image: initial; border-style: solid; border-width: 0px 1px 1px 0px; box-sizing: border-box; color: inherit; font-size: 1em; left: 0px !important; margin: 0px !important; min-width: 0px !important; padding: 0px 3px; position: relative; text-align: center; top: 0px !important; white-space: pre-wrap;">+</td><td class="styleNumber response td-readOnly" colspan="1" id="0_table0_cell_c15_r3" rowspan="1" style="background-attachment: scroll; background-clip: initial; background-image: none; background-origin: initial; background-position: 0% 0%; background-repeat: repeat; background-size: initial; border-bottom-color: rgb(0, 0, 0); border-image: initial; border-left-color: inherit; border-right-color: inherit; border-style: solid; border-top-color: inherit; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-size: 1em; height: 23px; left: 0px !important; margin: 0px !important; min-width: 0px !important; padding: 0px 3px; position: relative; text-align: right; top: 0px !important; white-space: pre-wrap;"><span class="text-hide" style="border: 0px; margin: 0px; padding: 0px; position: absolute; text-align: left; text-indent: -99999px;">not attempted</span></td><td class="styleBold styleCenter td-readOnly" colspan="1" id="0_table0_cell_c16_r3" rowspan="1" style="border-color: inherit; border-image: initial; border-style: solid; border-width: 0px 1px 1px 0px; box-sizing: border-box; color: inherit; font-size: 1em; font-weight: bold; left: 0px !important; margin: 0px !important; min-width: 0px !important; padding: 0px 3px; position: relative; text-align: center; top: 0px !important; white-space: pre-wrap;">−</td><td class="styleNumber response td-readOnly" colspan="1" id="0_table0_cell_c17_r3" rowspan="1" style="background-attachment: scroll; background-clip: initial; background-image: none; background-origin: initial; background-position: 0% 0%; background-repeat: repeat; background-size: initial; border-bottom-color: rgb(0, 0, 0); border-image: initial; border-left-color: inherit; border-right-color: inherit; border-style: solid; border-top-color: inherit; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-size: 1em; height: 23px; left: 0px !important; margin: 0px !important; min-width: 0px !important; padding: 0px 3px; position: relative; text-align: right; top: 0px !important; white-space: pre-wrap;"><span class="text-hide" style="border: 0px; margin: 0px; padding: 0px; position: absolute; text-align: left; text-indent: -99999px;">not attempted</span></td></tr>
<tr h="23" style="background-color: transparent; border-image: initial; border-style: solid !important; border-width: 0px !important; color: inherit !important; height: 23px; margin: 0px; padding: 0px !important;"><td class="styleLeft td-readOnly" colspan="1" id="0_table0_cell_c0_r4" rowspan="1" style="border-color: inherit; border-image: initial; border-style: solid; border-width: 0px 1px 1px 0px; box-sizing: border-box; color: inherit; font-size: 1em; height: 23px; left: 0px !important; margin: 0px !important; min-width: 0px !important; padding: 0px 3px; position: relative; top: 0px !important; white-space: pre-wrap;">Bal.</td><td class="styleNumber Tback-icon td-readOnly checkedFcell" colspan="1" formula="=SUM(B3,B4)" id="0_table0_cell_c1_r4" rowspan="1" style="border-color: inherit; border-image: initial; border-style: solid; border-width: 0px 1px 1px 0px; box-sizing: border-box; color: inherit; font-size: 1em; height: 23px; left: 0px !important; margin: 0px !important; min-width: 0px !important; padding: 0px 3px; position: relative; text-align: right; top: 0px !important; white-space: pre-wrap;">16,300</td><td class="styleCenter td-readOnly" colspan="1" id="0_table0_cell_c2_r4" rowspan="1" style="border-color: inherit; border-image: initial; border-style: solid; border-width: 0px 1px 1px 0px; box-sizing: border-box; color: inherit; font-size: 1em; height: 23px; left: 0px !important; margin: 0px !important; min-width: 0px !important; padding: 0px 3px; position: relative; text-align: center; top: 0px !important; white-space: pre-wrap;">+</td><td class="response styleRight styleNumber Tback-icon td-readOnly checkedFcell" colspan="1" formula="=SUM(D3,D4)" id="0_table0_cell_c3_r4" rowspan="1" style="border-color: inherit; border-image: initial; border-style: solid; border-width: 0px 1px 1px 0px; box-sizing: border-box; color: inherit; font-size: 1em; left: 0px !important; margin: 0px !important; min-width: 0px !important; padding: 0px 3px; position: relative; text-align: right; top: 0px !important; white-space: pre-wrap;">1,100<span class="text-hide" style="border: 0px; margin: 0px; padding: 0px; position: absolute; text-align: left; text-indent: -99999px;">not attempted</span></td><td class="styleCenter td-readOnly" colspan="1" id="0_table0_cell_c4_r4" rowspan="1" style="border-color: inherit; border-image: initial; border-style: solid; border-width: 0px 1px 1px 0px; box-sizing: border-box; color: inherit; font-size: 1em; left: 0px !important; margin: 0px !important; min-width: 0px !important; padding: 0px 3px; position: relative; text-align: center; top: 0px !important; white-space: pre-wrap;">+</td><td class="styleRight styleNumber td-readOnly checkedFcell" colspan="1" formula="=SUM(F3,F4)" id="0_table0_cell_c5_r4" rowspan="1" style="border-color: inherit; border-image: initial; border-style: solid; border-width: 0px 1px 1px 0px; box-sizing: border-box; color: inherit; font-size: 1em; left: 0px !important; margin: 0px !important; min-width: 0px !important; padding: 0px 3px; position: relative; text-align: right; top: 0px !important; white-space: pre-wrap;">0</td><td class="styleCenter td-readOnly" colspan="1" id="0_table0_cell_c6_r4" rowspan="1" style="border-color: inherit; border-image: initial; border-style: solid; border-width: 0px 1px 1px 0px; box-sizing: border-box; color: inherit; font-size: 1em; left: 0px !important; margin: 0px !important; min-width: 0px !important; padding: 0px 3px; position: relative; text-align: center; top: 0px !important; white-space: pre-wrap;">+</td><td class="response styleRight styleNumber td-readOnly checkedFcell" colspan="1" formula="=SUM(H3,H4)" id="0_table0_cell_c7_r4" rowspan="1" style="border-color: inherit; border-image: initial; border-style: solid; border-width: 0px 1px 1px 0px; box-sizing: border-box; color: inherit; font-size: 1em; left: 0px !important; margin: 0px !important; min-width: 0px !important; padding: 0px 3px; position: relative; text-align: right; top: 0px !important; white-space: pre-wrap;">0<span class="text-hide" style="border: 0px; margin: 0px; padding: 0px; position: absolute; text-align: left; text-indent: -99999px;">not attempted</span></td><td class="styleCenter td-readOnly" colspan="1" id="0_table0_cell_c8_r4" rowspan="1" style="border-color: inherit; border-image: initial; border-style: solid; border-width: 0px 1px 1px 0px; box-sizing: border-box; color: inherit; font-size: 1em; height: 23px; left: 0px !important; margin: 0px !important; min-width: 0px !important; padding: 0px 3px; position: relative; text-align: center; top: 0px !important; white-space: pre-wrap;">=</td><td class="response styleRight styleNumber td-readOnly checkedFcell" colspan="1" formula="=SUM(J3,J4)" id="0_table0_cell_c9_r4" rowspan="1" style="border-color: inherit; border-image: initial; border-style: solid; border-width: 0px 1px 1px 0px; box-sizing: border-box; color: inherit; font-size: 1em; left: 0px !important; margin: 0px !important; min-width: 0px !important; padding: 0px 3px; position: relative; text-align: right; top: 0px !important; white-space: pre-wrap;">0<span class="text-hide" style="border: 0px; margin: 0px; padding: 0px; position: absolute; text-align: left; text-indent: -99999px;">not attempted</span></td><td class="styleCenter td-readOnly" colspan="1" id="0_table0_cell_c10_r4" rowspan="1" style="border-color: inherit; border-image: initial; border-style: solid; border-width: 0px 1px 1px 0px; box-sizing: border-box; color: inherit; font-size: 1em; left: 0px !important; margin: 0px !important; min-width: 0px !important; padding: 0px 3px; position: relative; text-align: center; top: 0px !important; white-space: pre-wrap;">+</td><td class="styleRight styleNumber Tback-icon td-readOnly checkedFcell" colspan="1" formula="=SUM(L3,L4)" id="0_table0_cell_c11_r4" rowspan="1" style="border-color: inherit; border-image: initial; border-style: solid; border-width: 0px 1px 1px 0px; box-sizing: border-box; color: inherit; font-size: 1em; left: 0px !important; margin: 0px !important; min-width: 0px !important; padding: 0px 3px; position: relative; text-align: right; top: 0px !important; white-space: pre-wrap;">17,400</td><td class="styleBold styleCenter td-readOnly" colspan="1" id="0_table0_cell_c12_r4" rowspan="1" style="border-color: inherit; border-image: initial; border-style: solid; border-width: 0px 1px 1px 0px; box-sizing: border-box; color: inherit; font-size: 1em; font-weight: bold; left: 0px !important; margin: 0px !important; min-width: 0px !important; padding: 0px 3px; position: relative; text-align: center; top: 0px !important; white-space: pre-wrap;">−</td><td class="styleRight styleNumber td-readOnly checkedFcell" colspan="1" formula="=SUM(N3,N4)" id="0_table0_cell_c13_r4" rowspan="1" style="border-color: inherit; border-image: initial; border-style: solid; border-width: 0px 1px 1px 0px; box-sizing: border-box; color: inherit; font-size: 1em; left: 0px !important; margin: 0px !important; min-width: 0px !important; padding: 0px 3px; position: relative; text-align: right; top: 0px !important; white-space: pre-wrap;">0</td><td class="styleCenter td-readOnly" colspan="1" id="0_table0_cell_c14_r4" rowspan="1" style="border-color: inherit; border-image: initial; border-style: solid; border-width: 0px 1px 1px 0px; box-sizing: border-box; color: inherit; font-size: 1em; left: 0px !important; margin: 0px !important; min-width: 0px !important; padding: 0px 3px; position: relative; text-align: center; top: 0px !important; white-space: pre-wrap;">+</td><td class="styleRight styleNumber td-readOnly checkedFcell" colspan="1" formula="=SUM(P3,P4)" id="0_table0_cell_c15_r4" rowspan="1" style="border-color: inherit; border-image: initial; border-style: solid; border-width: 0px 1px 1px 0px; box-sizing: border-box; color: inherit; font-size: 1em; left: 0px !important; margin: 0px !important; min-width: 0px !important; padding: 0px 3px; position: relative; text-align: right; top: 0px !important; white-space: pre-wrap;">0</td><td class="styleBold styleCenter td-readOnly" colspan="1" id="0_table0_cell_c16_r4" rowspan="1" style="border-color: inherit; border-image: initial; border-style: solid; border-width: 0px 1px 1px 0px; box-sizing: border-box; color: inherit; font-size: 1em; font-weight: bold; left: 0px !important; margin: 0px !important; min-width: 0px !important; padding: 0px 3px; position: relative; text-align: center; top: 0px !important; white-space: pre-wrap;">−</td><td class="styleRight styleNumber td-readOnly checkedFcell" colspan="1" formula="=SUM(R3,R4)" id="0_table0_cell_c17_r4" rowspan="1" style="border-color: inherit; border-image: initial; border-style: solid; border-width: 0px 1px 1px 0px; box-sizing: border-box; color: inherit; font-size: 1em; left: 0px !important; margin: 0px !important; min-width: 0px !important; padding: 0px 3px; position: relative; text-align: right; top: 0px !important; white-space: pre-wrap;">0</td></tr>
<tr h="23" style="background-color: transparent; border-image: initial; border-style: solid !important; border-width: 0px !important; color: inherit !important; height: 23px; margin: 0px; padding: 0px !important;"><td class="styleLeft td-readOnly" colspan="1" id="0_table0_cell_c0_r5" rowspan="1" style="border-color: inherit; border-image: initial; border-style: solid; border-width: 0px 1px 1px 0px; box-sizing: border-box; color: inherit; font-size: 1em; height: 23px; left: 0px !important; margin: 0px !important; min-width: 0px !important; padding: 0px 3px; position: relative; top: 0px !important; white-space: pre-wrap;">c.</td><td class="styleNumber response td-readOnly" colspan="1" id="0_table0_cell_c1_r5" rowspan="1" style="border-bottom-color: rgb(0, 0, 0); border-image: initial; border-left-color: inherit; border-right-color: inherit; border-style: solid; border-top-color: inherit; border-width: 0px 1px 1px 0px; box-sizing: border-box; color: inherit; font-size: 1em; height: 23px; left: 0px !important; margin: 0px !important; min-width: 0px !important; padding: 0px 3px; position: relative; text-align: right; top: 0px !important; white-space: pre-wrap;"><span class="text-hide" style="border: 0px; margin: 0px; padding: 0px; position: absolute; text-align: left; text-indent: -99999px;">not attempted</span></td><td class="styleCenter td-readOnly" colspan="1" id="0_table0_cell_c2_r5" rowspan="1" style="border-color: inherit; border-image: initial; border-style: solid; border-width: 0px 1px 1px 0px; box-sizing: border-box; color: inherit; font-size: 1em; left: 0px !important; margin: 0px !important; min-width: 0px !important; padding: 0px 3px; position: relative; text-align: center; top: 0px !important; white-space: pre-wrap;">+</td><td class="styleNumber response td-readOnly" colspan="1" id="0_table0_cell_c3_r5" rowspan="1" style="background-attachment: scroll; background-clip: initial; background-image: none; background-origin: initial; background-position: 0% 0%; background-repeat: repeat; background-size: initial; border-bottom-color: rgb(0, 0, 0); border-image: initial; border-left-color: inherit; border-right-color: inherit; border-style: solid; border-top-color: inherit; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-size: 1em; height: 23px; left: 0px !important; margin: 0px !important; min-width: 0px !important; padding: 0px 3px; position: relative; text-align: right; top: 0px !important; white-space: pre-wrap;"><span class="text-hide" style="border: 0px; margin: 0px; padding: 0px; position: absolute; text-align: left; text-indent: -99999px;">not attempted</span></td><td class="styleCenter td-readOnly" colspan="1" id="0_table0_cell_c4_r5" rowspan="1" style="border-color: inherit; border-image: initial; border-style: solid; border-width: 0px 1px 1px 0px; box-sizing: border-box; color: inherit; font-size: 1em; left: 0px !important; margin: 0px !important; min-width: 0px !important; padding: 0px 3px; position: relative; text-align: center; top: 0px !important; white-space: pre-wrap;">+</td><td class="styleNumber response td-readOnly rightAnswer" colspan="1" id="0_table0_cell_c5_r5" rowspan="1" style="background-attachment: scroll; background-clip: initial; background-image: none; background-origin: initial; background-position: 0% 0%; background-repeat: repeat; background-size: initial; border-bottom-color: rgb(0, 0, 0); border-image: initial; border-left-color: inherit; border-right-color: inherit; border-style: solid; border-top-color: inherit; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-size: 1em; height: 23px; left: 0px !important; margin: 0px !important; min-width: 0px !important; padding: 0px 3px; position: relative; text-align: right; top: 0px !important; white-space: pre-wrap;"><span aria-hidden="true" class="currencySymbol" role="presentation" style="border: 0px; float: left; margin: 0px 0px 0px -2px; padding: 0px;">$</span>11,200<span aria-hidden="true" class="icon-Right small_rd_backg" role="presentation" style="border: 0px; font-family: "accountingtool important"; line-height: 1; margin: 0px; padding: 0px; position: absolute; right: 5px; speak: none; top: 11px; transform: translatey(-50%);"></span><span class="text-hide" style="border: 0px; margin: 0px; padding: 0px; position: absolute; text-align: left; text-indent: -99999px;">selected answer correct</span></td><td class="styleCenter td-readOnly" colspan="1" id="0_table0_cell_c6_r5" rowspan="1" style="border-color: inherit; border-image: initial; border-style: solid; border-width: 0px 1px 1px 0px; box-sizing: border-box; color: inherit; font-size: 1em; left: 0px !important; margin: 0px !important; min-width: 0px !important; padding: 0px 3px; position: relative; text-align: center; top: 0px !important; white-space: pre-wrap;">+</td><td class="styleRight response td-readOnly" colspan="1" id="0_table0_cell_c7_r5" rowspan="1" style="border-bottom-color: rgb(0, 0, 0); border-image: initial; border-left-color: inherit; border-right-color: inherit; border-style: solid; border-top-color: inherit; border-width: 0px 1px 1px 0px; box-sizing: border-box; color: inherit; font-size: 1em; left: 0px !important; margin: 0px !important; min-width: 0px !important; padding: 0px 3px; position: relative; text-align: right; top: 0px !important; white-space: pre-wrap;"><span class="text-hide" style="border: 0px; margin: 0px; padding: 0px; position: absolute; text-align: left; text-indent: -99999px;">not attempted</span></td><td class="styleCenter td-readOnly" colspan="1" id="0_table0_cell_c8_r5" rowspan="1" style="border-color: inherit; border-image: initial; border-style: solid; border-width: 0px 1px 1px 0px; box-sizing: border-box; color: inherit; font-size: 1em; height: 23px; left: 0px !important; margin: 0px !important; min-width: 0px !important; padding: 0px 3px; position: relative; text-align: center; top: 0px !important; white-space: pre-wrap;">=</td><td class="styleNumber td-readOnly" colspan="1" id="0_table0_cell_c9_r5" rowspan="1" style="background-attachment: scroll; background-clip: initial; background-image: none; background-origin: initial; background-position: 0% 0%; background-repeat: repeat; background-size: initial; border-bottom-color: rgb(0, 0, 0); border-image: initial; border-left-color: inherit; border-right-color: inherit; border-style: solid; border-top-color: inherit; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-size: 1em; height: 23px; left: 0px !important; margin: 0px !important; min-width: 0px !important; padding: 0px 3px; position: relative; text-align: right; top: 0px !important; white-space: pre-wrap;"></td><td class="styleCenter td-readOnly" colspan="1" id="0_table0_cell_c10_r5" rowspan="1" style="border-color: inherit; border-image: initial; border-style: solid; border-width: 0px 1px 1px 0px; box-sizing: border-box; color: inherit; font-size: 1em; left: 0px !important; margin: 0px !important; min-width: 0px !important; padding: 0px 3px; position: relative; text-align: center; top: 0px !important; white-space: pre-wrap;">+</td><td class="styleNumber response td-readOnly rightAnswer" colspan="1" id="0_table0_cell_c11_r5" rowspan="1" style="background-attachment: scroll; background-clip: initial; background-image: none; background-origin: initial; background-position: 0% 0%; background-repeat: repeat; background-size: initial; border-bottom-color: rgb(0, 0, 0); border-image: initial; border-left-color: inherit; border-right-color: inherit; border-style: solid; border-top-color: inherit; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-size: 1em; height: 23px; left: 0px !important; margin: 0px !important; min-width: 0px !important; padding: 0px 3px; position: relative; text-align: right; top: 0px !important; white-space: pre-wrap;">11,200<span aria-hidden="true" class="icon-Right small_rd_backg" role="presentation" style="border: 0px; font-family: "accountingtool important"; line-height: 1; margin: 0px; padding: 0px; position: absolute; right: 5px; speak: none; top: 11px; transform: translatey(-50%);"></span><span class="text-hide" style="border: 0px; margin: 0px; padding: 0px; position: absolute; text-align: left; text-indent: -99999px;">selected answer correct</span></td><td class="styleBold styleCenter td-readOnly" colspan="1" id="0_table0_cell_c12_r5" rowspan="1" style="border-color: inherit; border-image: initial; border-style: solid; border-width: 0px 1px 1px 0px; box-sizing: border-box; color: inherit; font-size: 1em; font-weight: bold; left: 0px !important; margin: 0px !important; min-width: 0px !important; padding: 0px 3px; position: relative; text-align: center; top: 0px !important; white-space: pre-wrap;">−</td><td class="styleNumber response td-readOnly" colspan="1" id="0_table0_cell_c13_r5" rowspan="1" style="background-attachment: scroll; background-clip: initial; background-image: none; background-origin: initial; background-position: 0% 0%; background-repeat: repeat; background-size: initial; border-bottom-color: rgb(0, 0, 0); border-image: initial; border-left-color: inherit; border-right-color: inherit; border-style: solid; border-top-color: inherit; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-size: 1em; height: 23px; left: 0px !important; margin: 0px !important; min-width: 0px !important; padding: 0px 3px; position: relative; text-align: right; top: 0px !important; white-space: pre-wrap;"><span class="text-hide" style="border: 0px; margin: 0px; padding: 0px; position: absolute; text-align: left; text-indent: -99999px;">not attempted</span></td><td class="styleCenter td-readOnly" colspan="1" id="0_table0_cell_c14_r5" rowspan="1" style="border-color: inherit; border-image: initial; border-style: solid; border-width: 0px 1px 1px 0px; box-sizing: border-box; color: inherit; font-size: 1em; left: 0px !important; margin: 0px !important; min-width: 0px !important; padding: 0px 3px; position: relative; text-align: center; top: 0px !important; white-space: pre-wrap;">+</td><td class="styleNumber response td-readOnly" colspan="1" id="0_table0_cell_c15_r5" rowspan="1" style="background-attachment: scroll; background-clip: initial; background-image: none; background-origin: initial; background-position: 0% 0%; background-repeat: repeat; background-size: initial; border-bottom-color: rgb(0, 0, 0); border-image: initial; border-left-color: inherit; border-right-color: inherit; border-style: solid; border-top-color: inherit; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-size: 1em; height: 23px; left: 0px !important; margin: 0px !important; min-width: 0px !important; padding: 0px 3px; position: relative; text-align: right; top: 0px !important; white-space: pre-wrap;"><span class="text-hide" style="border: 0px; margin: 0px; padding: 0px; position: absolute; text-align: left; text-indent: -99999px;">not attempted</span></td><td class="styleBold styleCenter td-readOnly" colspan="1" id="0_table0_cell_c16_r5" rowspan="1" style="border-color: inherit; border-image: initial; border-style: solid; border-width: 0px 1px 1px 0px; box-sizing: border-box; color: inherit; font-size: 1em; font-weight: bold; left: 0px !important; margin: 0px !important; min-width: 0px !important; padding: 0px 3px; position: relative; text-align: center; top: 0px !important; white-space: pre-wrap;">−</td><td class="styleNumber response td-readOnly" colspan="1" id="0_table0_cell_c17_r5" rowspan="1" style="background-attachment: scroll; background-clip: initial; background-image: none; background-origin: initial; background-position: 0% 0%; background-repeat: repeat; background-size: initial; border-bottom-color: rgb(0, 0, 0); border-image: initial; border-left-color: inherit; border-right-color: inherit; border-style: solid; border-top-color: inherit; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-size: 1em; height: 23px; left: 0px !important; margin: 0px !important; min-width: 0px !important; padding: 0px 3px; position: relative; text-align: right; top: 0px !important; white-space: pre-wrap;"><span class="text-hide" style="border: 0px; margin: 0px; padding: 0px; position: absolute; text-align: left; text-indent: -99999px;">not attempted</span></td></tr>
<tr h="23" style="background-color: transparent; border-image: initial; border-style: solid !important; border-width: 0px !important; color: inherit !important; height: 23px; margin: 0px; padding: 0px !important;"><td class="styleLeft td-readOnly" colspan="1" id="0_table0_cell_c0_r6" rowspan="1" style="background-attachment: scroll; background-clip: initial; background-image: none; background-origin: initial; background-position: 0% 0%; background-repeat: repeat; background-size: initial; border-color: inherit; border-image: initial; border-style: solid; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-size: 1em; height: 23px; left: 0px !important; margin: 0px !important; min-width: 0px !important; padding: 0px 3px; position: relative; top: 0px !important; white-space: pre-wrap;">Bal.</td><td class="styleNumber Tback-icon td-readOnly checkedFcell" colspan="1" formula="=SUM(B3, B4,B6)" id="0_table0_cell_c1_r6" rowspan="1" style="border-color: inherit; border-image: initial; border-style: solid; border-width: 0px 1px 1px 0px; box-sizing: border-box; color: inherit; font-size: 1em; height: 23px; left: 0px !important; margin: 0px !important; min-width: 0px !important; padding: 0px 3px; position: relative; text-align: right; top: 0px !important; white-space: pre-wrap;">16,300</td><td class="styleCenter td-readOnly" colspan="1" id="0_table0_cell_c2_r6" rowspan="1" style="border-color: inherit; border-image: initial; border-style: solid; border-width: 0px 1px 1px 0px; box-sizing: border-box; color: inherit; font-size: 1em; left: 0px !important; margin: 0px !important; min-width: 0px !important; padding: 0px 3px; position: relative; text-align: center; top: 0px !important; white-space: pre-wrap;">+</td><td class="styleRight styleNumber Tback-icon td-readOnly checkedFcell" colspan="1" formula="=SUM(D3, D4,D6)" id="0_table0_cell_c3_r6" rowspan="1" style="border-color: inherit; border-image: initial; border-style: solid; border-width: 0px 1px 1px 0px; box-sizing: border-box; color: inherit; font-size: 1em; left: 0px !important; margin: 0px !important; min-width: 0px !important; padding: 0px 3px; position: relative; text-align: right; top: 0px !important; white-space: pre-wrap;">1,100</td><td class="styleCenter td-readOnly" colspan="1" id="0_table0_cell_c4_r6" rowspan="1" style="border-color: inherit; border-image: initial; border-style: solid; border-width: 0px 1px 1px 0px; box-sizing: border-box; color: inherit; font-size: 1em; left: 0px !important; margin: 0px !important; min-width: 0px !important; padding: 0px 3px; position: relative; text-align: center; top: 0px !important; white-space: pre-wrap;">+</td><td class="styleRight styleNumber Tback-icon td-readOnly checkedFcell" colspan="1" formula="=SUM(F3, F4,F6)" id="0_table0_cell_c5_r6" rowspan="1" style="border-color: inherit; border-image: initial; border-style: solid; border-width: 0px 1px 1px 0px; box-sizing: border-box; color: inherit; font-size: 1em; left: 0px !important; margin: 0px !important; min-width: 0px !important; padding: 0px 3px; position: relative; text-align: right; top: 0px !important; white-space: pre-wrap;">11,200</td><td class="styleCenter td-readOnly" colspan="1" id="0_table0_cell_c6_r6" rowspan="1" style="border-color: inherit; border-image: initial; border-style: solid; border-width: 0px 1px 1px 0px; box-sizing: border-box; color: inherit; font-size: 1em; left: 0px !important; margin: 0px !important; min-width: 0px !important; padding: 0px 3px; position: relative; text-align: center; top: 0px !important; white-space: pre-wrap;">+</td><td class="response styleRight styleNumber td-readOnly checkedFcell" colspan="1" formula="=SUM(H3, H4,H6)" id="0_table0_cell_c7_r6" rowspan="1" style="border-color: inherit; border-image: initial; border-style: solid; border-width: 0px 1px 1px 0px; box-sizing: border-box; color: inherit; font-size: 1em; left: 0px !important; margin: 0px !important; min-width: 0px !important; padding: 0px 3px; position: relative; text-align: right; top: 0px !important; white-space: pre-wrap;">0<span class="text-hide" style="border: 0px; margin: 0px; padding: 0px; position: absolute; text-align: left; text-indent: -99999px;">not attempted</span></td><td class="styleCenter td-readOnly" colspan="1" id="0_table0_cell_c8_r6" rowspan="1" style="border-color: inherit; border-image: initial; border-style: solid; border-width: 0px 1px 1px 0px; box-sizing: border-box; color: inherit; font-size: 1em; height: 23px; left: 0px !important; margin: 0px !important; min-width: 0px !important; padding: 0px 3px; position: relative; text-align: center; top: 0px !important; white-space: pre-wrap;">=</td><td class="response styleRight styleNumber td-readOnly checkedFcell" colspan="1" formula="=SUM(J3, J4,J6)" id="0_table0_cell_c9_r6" rowspan="1" style="border-color: inherit; border-image: initial; border-style: solid; border-width: 0px 1px 1px 0px; box-sizing: border-box; color: inherit; font-size: 1em; left: 0px !important; margin: 0px !important; min-width: 0px !important; padding: 0px 3px; position: relative; text-align: right; top: 0px !important; white-space: pre-wrap;">0<span class="text-hide" style="border: 0px; margin: 0px; padding: 0px; position: absolute; text-align: left; text-indent: -99999px;">not attempted</span></td><td class="styleCenter td-readOnly" colspan="1" id="0_table0_cell_c10_r6" rowspan="1" style="border-color: inherit; border-image: initial; border-style: solid; border-width: 0px 1px 1px 0px; box-sizing: border-box; color: inherit; font-size: 1em; left: 0px !important; margin: 0px !important; min-width: 0px !important; padding: 0px 3px; position: relative; text-align: center; top: 0px !important; white-space: pre-wrap;">+</td><td class="styleRight styleNumber Tback-icon td-readOnly checkedFcell" colspan="1" formula="=SUM(L3, L4,L6)" id="0_table0_cell_c11_r6" rowspan="1" style="border-color: inherit; border-image: initial; border-style: solid; border-width: 0px 1px 1px 0px; box-sizing: border-box; color: inherit; font-size: 1em; left: 0px !important; margin: 0px !important; min-width: 0px !important; padding: 0px 3px; position: relative; text-align: right; top: 0px !important; white-space: pre-wrap;">28,600</td><td class="styleBold styleCenter td-readOnly" colspan="1" id="0_table0_cell_c12_r6" rowspan="1" style="border-color: inherit; border-image: initial; border-style: solid; border-width: 0px 1px 1px 0px; box-sizing: border-box; color: inherit; font-size: 1em; font-weight: bold; left: 0px !important; margin: 0px !important; min-width: 0px !important; padding: 0px 3px; position: relative; text-align: center; top: 0px !important; white-space: pre-wrap;">−</td><td class="styleRight styleNumber td-readOnly checkedFcell" colspan="1" formula="=SUM(N3, N4,N6)" id="0_table0_cell_c13_r6" rowspan="1" style="border-color: inherit; border-image: initial; border-style: solid; border-width: 0px 1px 1px 0px; box-sizing: border-box; color: inherit; font-size: 1em; left: 0px !important; margin: 0px !important; min-width: 0px !important; padding: 0px 3px; position: relative; text-align: right; top: 0px !important; white-space: pre-wrap;">0</td><td class="styleCenter td-readOnly" colspan="1" id="0_table0_cell_c14_r6" rowspan="1" style="border-color: inherit; border-image: initial; border-style: solid; border-width: 0px 1px 1px 0px; box-sizing: border-box; color: inherit; font-size: 1em; left: 0px !important; margin: 0px !important; min-width: 0px !important; padding: 0px 3px; position: relative; text-align: center; top: 0px !important; white-space: pre-wrap;">+</td><td class="styleRight styleNumber td-readOnly checkedFcell" colspan="1" formula="=SUM(P3, P4,P6)" id="0_table0_cell_c15_r6" rowspan="1" style="border-color: inherit; border-image: initial; border-style: solid; border-width: 0px 1px 1px 0px; box-sizing: border-box; color: inherit; font-size: 1em; left: 0px !important; margin: 0px !important; min-width: 0px !important; padding: 0px 3px; position: relative; text-align: right; top: 0px !important; white-space: pre-wrap;">0</td><td class="styleBold styleCenter td-readOnly" colspan="1" id="0_table0_cell_c16_r6" rowspan="1" style="border-color: inherit; border-image: initial; border-style: solid; border-width: 0px 1px 1px 0px; box-sizing: border-box; color: inherit; font-size: 1em; font-weight: bold; left: 0px !important; margin: 0px !important; min-width: 0px !important; padding: 0px 3px; position: relative; text-align: center; top: 0px !important; white-space: pre-wrap;">−</td><td class="styleRight styleNumber td-readOnly checkedFcell" colspan="1" formula="=SUM(R3, R4,R6)" id="0_table0_cell_c17_r6" rowspan="1" style="border-color: inherit; border-image: initial; border-style: solid; border-width: 0px 1px 1px 0px; box-sizing: border-box; color: inherit; font-size: 1em; left: 0px !important; margin: 0px !important; min-width: 0px !important; padding: 0px 3px; position: relative; text-align: right; top: 0px !important; white-space: pre-wrap;">0</td></tr>
<tr h="23" style="background-color: transparent; border-image: initial; border-style: solid !important; border-width: 0px !important; color: inherit !important; height: 23px; margin: 0px; padding: 0px !important;"><td class="styleLeft td-readOnly" colspan="1" id="0_table0_cell_c0_r7" rowspan="1" style="background-attachment: scroll; background-clip: initial; background-image: none; background-origin: initial; background-position: 0% 0%; background-repeat: repeat; background-size: initial; border-color: inherit; border-image: initial; border-style: solid; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-size: 1em; height: 23px; left: 0px !important; margin: 0px !important; min-width: 0px !important; padding: 0px 3px; position: relative; top: 0px !important; white-space: pre-wrap;">d.</td><td class="styleNumber response td-readOnly" colspan="1" id="0_table0_cell_c1_r7" rowspan="1" style="background-attachment: scroll; background-clip: initial; background-image: none; background-origin: initial; background-position: 0% 0%; background-repeat: repeat; background-size: initial; border-bottom-color: rgb(0, 0, 0); border-image: initial; border-left-color: inherit; border-right-color: inherit; border-style: solid; border-top-color: inherit; border-width: 0px 1px 1px 0px; box-sizing: border-box; color: black; font-size: 1em; height: 23px; left: 0px !important; margin: 0px !important; min-width: 0px !important; padding: 0px 3px; position: relative; text-align: right; top: 0px !important; white-space: pre-wrap;"><span class="text-hide" style="border: 0px; margin: 0px; padding: 0px; position: absolute; text-align: left; text-indent: -99999px;">not attempted</span></td><td class="styleCenter td-readOnly" colspan="1" id="0_table0_cell_c2_r7" rowspan="1" style="border-color: inherit; border-image: initial; border-style: solid; border-width: 0px 1px 1px 0px; box-sizing: border-box; color: inherit; font-size: 1em; left: 0px !important; margin: 0px !important; min-width: 0px !important; padding: 0px 3px; position: relative; text-align: center; top: 0px !important; white-space: pre-wrap;">+</td><td class="styleNumber response td-readOnly rightAnswer" colspan="1" id="0_table0_cell_c3_r7" rowspan="1" style="background-attachment: scroll; background-clip: initial; background-image: none; background-origin: initial; background-position: 0% 0%; background-repeat: repeat; background-size: initial; border-bottom-color: rgb(0, 0, 0); border-image: initial; border-left-color: inherit; border-right-color: inherit; border-style: solid; border-top-color: inherit; border-width: 0px 1px 1px 0px; box-sizing: border-box; color: black; font-size: 1em; height: 23px; left: 0px !important; margin: 0px !important; min-width: 0px !important; padding: 0px 3px; position: relative; text-align: right; top: 0px !important; white-space: pre-wrap;">320<span aria-hidden="true" class="icon-Right small_rd_backg" role="presentation" style="border: 0px; font-family: "accountingtool important"; line-height: 1; margin: 0px; padding: 0px; position: absolute; right: 5px; speak: none; top: 11px; transform: translatey(-50%);"></span><span class="text-hide" style="border: 0px; margin: 0px; padding: 0px; position: absolute; text-align: left; text-indent: -99999px;">selected answer correct</span></td><td class="styleCenter td-readOnly" colspan="1" id="0_table0_cell_c4_r7" rowspan="1" style="border-color: inherit; border-image: initial; border-style: solid; border-width: 0px 1px 1px 0px; box-sizing: border-box; color: inherit; font-size: 1em; left: 0px !important; margin: 0px !important; min-width: 0px !important; padding: 0px 3px; position: relative; text-align: center; top: 0px !important; white-space: pre-wrap;">+</td><td class="styleNumber response td-readOnly" colspan="1" id="0_table0_cell_c5_r7" rowspan="1" style="background-attachment: scroll; background-clip: initial; background-image: none; background-origin: initial; background-position: 0% 0%; background-repeat: repeat; background-size: initial; border-bottom-color: rgb(0, 0, 0); border-image: initial; border-left-color: inherit; border-right-color: inherit; border-style: solid; border-top-color: inherit; border-width: 0px 1px 1px 0px; box-sizing: border-box; color: black; font-size: 1em; height: 23px; left: 0px !important; margin: 0px !important; min-width: 0px !important; padding: 0px 3px; position: relative; text-align: right; top: 0px !important; white-space: pre-wrap;"><span class="text-hide" style="border: 0px; margin: 0px; padding: 0px; position: absolute; text-align: left; text-indent: -99999px;">not attempted</span></td><td class="styleCenter td-readOnly" colspan="1" id="0_table0_cell_c6_r7" rowspan="1" style="border-color: inherit; border-image: initial; border-style: solid; border-width: 0px 1px 1px 0px; box-sizing: border-box; color: black; font-size: 1em; left: 0px !important; margin: 0px !important; min-width: 0px !important; padding: 0px 3px; position: relative; text-align: center; top: 0px !important; white-space: pre-wrap;">+</td><td class="styleRight response td-readOnly" colspan="1" id="0_table0_cell_c7_r7" rowspan="1" style="border-bottom-color: rgb(0, 0, 0); border-image: initial; border-left-color: inherit; border-right-color: inherit; border-style: solid; border-top-color: inherit; border-width: 0px 1px 1px 0px; box-sizing: border-box; color: black; font-size: 1em; left: 0px !important; margin: 0px !important; min-width: 0px !important; padding: 0px 3px; position: relative; text-align: right; top: 0px !important; white-space: pre-wrap;"><span class="text-hide" style="border: 0px; margin: 0px; padding: 0px; position: absolute; text-align: left; text-indent: -99999px;">not attempted</span></td><td class="styleCenter td-readOnly" colspan="1" id="0_table0_cell_c8_r7" rowspan="1" style="background-attachment: scroll; background-clip: initial; background-image: none; background-origin: initial; background-position: 0% 0%; background-repeat: repeat; background-size: initial; border-color: inherit; border-image: initial; border-style: solid; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-size: 1em; height: 23px; left: 0px !important; margin: 0px !important; min-width: 0px !important; padding: 0px 3px; position: relative; text-align: center; top: 0px !important; white-space: pre-wrap;">=</td><td class="styleNumber response td-readOnly rightAnswer" colspan="1" id="0_table0_cell_c9_r7" rowspan="1" style="background-attachment: scroll; background-clip: initial; background-image: none; background-origin: initial; background-position: 0% 0%; background-repeat: repeat; background-size: initial; border-bottom-color: rgb(0, 0, 0); border-image: initial; border-left-color: inherit; border-right-color: inherit; border-style: solid; border-top-color: inherit; border-width: 0px 1px 1px 0px; box-sizing: border-box; color: black; font-size: 1em; height: 23px; left: 0px !important; margin: 0px !important; min-width: 0px !important; padding: 0px 3px; position: relative; text-align: right; top: 0px !important; white-space: pre-wrap;"><span aria-hidden="true" class="currencySymbol" role="presentation" style="border: 0px; float: left; margin: 0px 0px 0px -2px; padding: 0px;">$</span>320<span aria-hidden="true" class="icon-Right small_rd_backg" role="presentation" style="border: 0px; font-family: "accountingtool important"; line-height: 1; margin: 0px; padding: 0px; position: absolute; right: 5px; speak: none; top: 11px; transform: translatey(-50%);"></span><span class="text-hide" style="border: 0px; margin: 0px; padding: 0px; position: absolute; text-align: left; text-indent: -99999px;">selected answer correct</span></td><td class="styleCenter td-readOnly" colspan="1" id="0_table0_cell_c10_r7" rowspan="1" style="border-color: inherit; border-image: initial; border-style: solid; border-width: 0px 1px 1px 0px; box-sizing: border-box; color: inherit; font-size: 1em; left: 0px !important; margin: 0px !important; min-width: 0px !important; padding: 0px 3px; position: relative; text-align: center; top: 0px !important; white-space: pre-wrap;">+</td><td class="styleNumber response td-readOnly" colspan="1" id="0_table0_cell_c11_r7" rowspan="1" style="background-attachment: scroll; background-clip: initial; background-image: none; background-origin: initial; background-position: 0% 0%; background-repeat: repeat; background-size: initial; border-bottom-color: rgb(0, 0, 0); border-image: initial; border-left-color: inherit; border-right-color: inherit; border-style: solid; border-top-color: inherit; border-width: 0px 1px 1px 0px; box-sizing: border-box; color: black; font-size: 1em; height: 23px; left: 0px !important; margin: 0px !important; min-width: 0px !important; padding: 0px 3px; position: relative; text-align: right; top: 0px !important; white-space: pre-wrap;"><span class="text-hide" style="border: 0px; margin: 0px; padding: 0px; position: absolute; text-align: left; text-indent: -99999px;">not attempted</span></td><td class="styleBold styleCenter td-readOnly" colspan="1" id="0_table0_cell_c12_r7" rowspan="1" style="border-color: inherit; border-image: initial; border-style: solid; border-width: 0px 1px 1px 0px; box-sizing: border-box; color: inherit; font-size: 1em; font-weight: bold; left: 0px !important; margin: 0px !important; min-width: 0px !important; padding: 0px 3px; position: relative; text-align: center; top: 0px !important; white-space: pre-wrap;">−</td><td class="styleNumber response td-readOnly" colspan="1" id="0_table0_cell_c13_r7" rowspan="1" style="background-attachment: scroll; background-clip: initial; background-image: none; background-origin: initial; background-position: 0% 0%; background-repeat: repeat; background-size: initial; border-bottom-color: rgb(0, 0, 0); border-image: initial; border-left-color: inherit; border-right-color: inherit; border-style: solid; border-top-color: inherit; border-width: 0px 1px 1px 0px; box-sizing: border-box; color: black; font-size: 1em; height: 23px; left: 0px !important; margin: 0px !important; min-width: 0px !important; padding: 0px 3px; position: relative; text-align: right; top: 0px !important; white-space: pre-wrap;"><span class="text-hide" style="border: 0px; margin: 0px; padding: 0px; position: absolute; text-align: left; text-indent: -99999px;">not attempted</span></td><td class="styleCenter td-readOnly" colspan="1" id="0_table0_cell_c14_r7" rowspan="1" style="border-color: inherit; border-image: initial; border-style: solid; border-width: 0px 1px 1px 0px; box-sizing: border-box; color: inherit; font-size: 1em; left: 0px !important; margin: 0px !important; min-width: 0px !important; padding: 0px 3px; position: relative; text-align: center; top: 0px !important; white-space: pre-wrap;">+</td><td class="styleNumber response td-readOnly" colspan="1" id="0_table0_cell_c15_r7" rowspan="1" style="background-attachment: scroll; background-clip: initial; background-image: none; background-origin: initial; background-position: 0% 0%; background-repeat: repeat; background-size: initial; border-bottom-color: rgb(0, 0, 0); border-image: initial; border-left-color: inherit; border-right-color: inherit; border-style: solid; border-top-color: inherit; border-width: 0px 1px 1px 0px; box-sizing: border-box; color: black; font-size: 1em; height: 23px; left: 0px !important; margin: 0px !important; min-width: 0px !important; padding: 0px 3px; position: relative; text-align: right; top: 0px !important; white-space: pre-wrap;"><span class="text-hide" style="border: 0px; margin: 0px; padding: 0px; position: absolute; text-align: left; text-indent: -99999px;">not attempted</span></td><td class="styleBold styleCenter td-readOnly" colspan="1" id="0_table0_cell_c16_r7" rowspan="1" style="border-color: inherit; border-image: initial; border-style: solid; border-width: 0px 1px 1px 0px; box-sizing: border-box; color: inherit; font-size: 1em; font-weight: bold; left: 0px !important; margin: 0px !important; min-width: 0px !important; padding: 0px 3px; position: relative; text-align: center; top: 0px !important; white-space: pre-wrap;">−</td><td class="styleNumber response td-readOnly" colspan="1" id="0_table0_cell_c17_r7" rowspan="1" style="background-attachment: scroll; background-clip: initial; background-image: none; background-origin: initial; background-position: 0% 0%; background-repeat: repeat; background-size: initial; border-bottom-color: rgb(0, 0, 0); border-image: initial; border-left-color: inherit; border-right-color: inherit; border-style: solid; border-top-color: inherit; border-width: 0px 1px 1px 0px; box-sizing: border-box; color: black; font-size: 1em; height: 23px; left: 0px !important; margin: 0px !important; min-width: 0px !important; padding: 0px 3px; position: relative; text-align: right; top: 0px !important; white-space: pre-wrap;"><span class="text-hide" style="border: 0px; margin: 0px; padding: 0px; position: absolute; text-align: left; text-indent: -99999px;">not attempted</span></td></tr>
<tr h="23" style="background-color: transparent; border-image: initial; border-style: solid !important; border-width: 0px !important; color: inherit !important; height: 23px; margin: 0px; padding: 0px !important;"><td class="styleLeft td-readOnly" colspan="1" id="0_table0_cell_c0_r8" rowspan="1" style="background-attachment: scroll; background-clip: initial; background-image: none; background-origin: initial; background-position: 0% 0%; background-repeat: repeat; background-size: initial; border-color: inherit; border-image: initial; border-style: solid; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-size: 1em; height: 23px; left: 0px !important; margin: 0px !important; min-width: 0px !important; padding: 0px 3px; position: relative; top: 0px !important; white-space: pre-wrap;">Bal.</td><td class="styleNumber Tback-icon td-readOnly checkedFcell" colspan="1" formula="=SUM(B3,B4,B6,B8)" id="0_table0_cell_c1_r8" rowspan="1" style="border-color: inherit; border-image: initial; border-style: solid; border-width: 0px 1px 1px 0px; box-sizing: border-box; color: inherit; font-size: 1em; height: 23px; left: 0px !important; margin: 0px !important; min-width: 0px !important; padding: 0px 3px; position: relative; text-align: right; top: 0px !important; white-space: pre-wrap;">16,300</td><td class="styleCenter td-readOnly" colspan="1" id="0_table0_cell_c2_r8" rowspan="1" style="border-color: inherit; border-image: initial; border-style: solid; border-width: 0px 1px 1px 0px; box-sizing: border-box; color: inherit; font-size: 1em; left: 0px !important; margin: 0px !important; min-width: 0px !important; padding: 0px 3px; position: relative; text-align: center; top: 0px !important; white-space: pre-wrap;">+</td><td class="styleRight styleNumber Tback-icon td-readOnly checkedFcell" colspan="1" formula="=SUM(D3,D4,D6,D8)" id="0_table0_cell_c3_r8" rowspan="1" style="border-color: inherit; border-image: initial; border-style: solid; border-width: 0px 1px 1px 0px; box-sizing: border-box; color: inherit; font-size: 1em; left: 0px !important; margin: 0px !important; min-width: 0px !important; padding: 0px 3px; position: relative; text-align: right; top: 0px !important; white-space: pre-wrap;">1,420</td><td class="styleCenter td-readOnly" colspan="1" id="0_table0_cell_c4_r8" rowspan="1" style="border-color: inherit; border-image: initial; border-style: solid; border-width: 0px 1px 1px 0px; box-sizing: border-box; color: inherit; font-size: 1em; left: 0px !important; margin: 0px !important; min-width: 0px !important; padding: 0px 3px; position: relative; text-align: center; top: 0px !important; white-space: pre-wrap;">+</td><td class="styleRight styleNumber Tback-icon td-readOnly checkedFcell" colspan="1" formula="=SUM(F3,F4,F6,F8)" id="0_table0_cell_c5_r8" rowspan="1" style="border-color: inherit; border-image: initial; border-style: solid; border-width: 0px 1px 1px 0px; box-sizing: border-box; color: inherit; font-size: 1em; left: 0px !important; margin: 0px !important; min-width: 0px !important; padding: 0px 3px; position: relative; text-align: right; top: 0px !important; white-space: pre-wrap;">11,200</td><td class="styleCenter td-readOnly" colspan="1" id="0_table0_cell_c6_r8" rowspan="1" style="border-color: inherit; border-image: initial; border-style: solid; border-width: 0px 1px 1px 0px; box-sizing: border-box; color: inherit; font-size: 1em; left: 0px !important; margin: 0px !important; min-width: 0px !important; padding: 0px 3px; position: relative; text-align: center; top: 0px !important; white-space: pre-wrap;">+</td><td class="response styleRight styleNumber td-readOnly checkedFcell" colspan="1" formula="=SUM(H3,H4,H6,H8)" id="0_table0_cell_c7_r8" rowspan="1" style="border-color: inherit; border-image: initial; border-style: solid; border-width: 0px 1px 1px 0px; box-sizing: border-box; color: inherit; font-size: 1em; left: 0px !important; margin: 0px !important; min-width: 0px !important; padding: 0px 3px; position: relative; text-align: right; top: 0px !important; white-space: pre-wrap;">0<span class="text-hide" style="border: 0px; margin: 0px; padding: 0px; position: absolute; text-align: left; text-indent: -99999px;">not attempted</span></td><td class="styleCenter td-readOnly" colspan="1" id="0_table0_cell_c8_r8" rowspan="1" style="border-color: inherit; border-image: initial; border-style: solid; border-width: 0px 1px 1px 0px; box-sizing: border-box; color: inherit; font-size: 1em; height: 23px; left: 0px !important; margin: 0px !important; min-width: 0px !important; padding: 0px 3px; position: relative; text-align: center; top: 0px !important; white-space: pre-wrap;">=</td><td class="styleRight styleNumber Tback-icon td-readOnly checkedFcell" colspan="1" formula="=SUM(J3,J4,J6,J8)" id="0_table0_cell_c9_r8" rowspan="1" style="border-color: inherit; border-image: initial; border-style: solid; border-width: 0px 1px 1px 0px; box-sizing: border-box; color: inherit; font-size: 1em; left: 0px !important; margin: 0px !important; min-width: 0px !important; padding: 0px 3px; position: relative; text-align: right; top: 0px !important; white-space: pre-wrap;">320</td><td class="styleCenter td-readOnly" colspan="1" id="0_table0_cell_c10_r8" rowspan="1" style="border-color: inherit; border-image: initial; border-style: solid; border-width: 0px 1px 1px 0px; box-sizing: border-box; color: inherit; font-size: 1em; left: 0px !important; margin: 0px !important; min-width: 0px !important; padding: 0px 3px; position: relative; text-align: center; top: 0px !important; white-space: pre-wrap;">+</td><td class="styleRight styleNumber Tback-icon td-readOnly checkedFcell" colspan="1" formula="=SUM(L3,L4,L6,L8)" id="0_table0_cell_c11_r8" rowspan="1" style="border-color: inherit; border-image: initial; border-style: solid; border-width: 0px 1px 1px 0px; box-sizing: border-box; color: inherit; font-size: 1em; left: 0px !important; margin: 0px !important; min-width: 0px !important; padding: 0px 3px; position: relative; text-align: right; top: 0px !important; white-space: pre-wrap;">28,600</td><td class="styleBold styleCenter td-readOnly" colspan="1" id="0_table0_cell_c12_r8" rowspan="1" style="border-color: inherit; border-image: initial; border-style: solid; border-width: 0px 1px 1px 0px; box-sizing: border-box; color: inherit; font-size: 1em; font-weight: bold; left: 0px !important; margin: 0px !important; min-width: 0px !important; padding: 0px 3px; position: relative; text-align: center; top: 0px !important; white-space: pre-wrap;">−</td><td class="styleRight styleNumber td-readOnly checkedFcell" colspan="1" formula="=SUM(N3,N4,N6,N8)" id="0_table0_cell_c13_r8" rowspan="1" style="border-color: inherit; border-image: initial; border-style: solid; border-width: 0px 1px 1px 0px; box-sizing: border-box; color: inherit; font-size: 1em; left: 0px !important; margin: 0px !important; min-width: 0px !important; padding: 0px 3px; position: relative; text-align: right; top: 0px !important; white-space: pre-wrap;">0</td><td class="styleCenter td-readOnly" colspan="1" id="0_table0_cell_c14_r8" rowspan="1" style="border-color: inherit; border-image: initial; border-style: solid; border-width: 0px 1px 1px 0px; box-sizing: border-box; color: inherit; font-size: 1em; left: 0px !important; margin: 0px !important; min-width: 0px !important; padding: 0px 3px; position: relative; text-align: center; top: 0px !important; white-space: pre-wrap;">+</td><td class="styleRight styleNumber td-readOnly checkedFcell" colspan="1" formula="=SUM(P3,P4,P6,P8)" id="0_table0_cell_c15_r8" rowspan="1" style="border-color: inherit; border-image: initial; border-style: solid; border-width: 0px 1px 1px 0px; box-sizing: border-box; color: inherit; font-size: 1em; left: 0px !important; margin: 0px !important; min-width: 0px !important; padding: 0px 3px; position: relative; text-align: right; top: 0px !important; white-space: pre-wrap;">0</td><td class="styleBold styleCenter td-readOnly" colspan="1" id="0_table0_cell_c16_r8" rowspan="1" style="border-color: inherit; border-image: initial; border-style: solid; border-width: 0px 1px 1px 0px; box-sizing: border-box; color: inherit; font-size: 1em; font-weight: bold; left: 0px !important; margin: 0px !important; min-width: 0px !important; padding: 0px 3px; position: relative; text-align: center; top: 0px !important; white-space: pre-wrap;">−</td><td class="styleRight styleNumber td-readOnly checkedFcell" colspan="1" formula="=SUM(R3,R4,R6,R8)" id="0_table0_cell_c17_r8" rowspan="1" style="border-color: inherit; border-image: initial; border-style: solid; border-width: 0px 1px 1px 0px; box-sizing: border-box; color: inherit; font-size: 1em; left: 0px !important; margin: 0px !important; min-width: 0px !important; padding: 0px 3px; position: relative; text-align: right; top: 0px !important; white-space: pre-wrap;">0</td></tr>
<tr h="23" style="background-color: transparent; border-image: initial; border-style: solid !important; border-width: 0px !important; color: inherit !important; height: 23px; margin: 0px; padding: 0px !important;"><td class="styleLeft td-readOnly" colspan="1" id="0_table0_cell_c0_r9" rowspan="1" style="background-attachment: scroll; background-clip: initial; background-image: none; background-origin: initial; background-position: 0% 0%; background-repeat: repeat; background-size: initial; border-color: inherit; border-image: initial; border-style: solid; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-size: 1em; height: 23px; left: 0px !important; margin: 0px !important; min-width: 0px !important; padding: 0px 3px; position: relative; top: 0px !important; white-space: pre-wrap;">e.</td><td class="styleNumber response td-readOnly rightAnswer" colspan="1" id="0_table0_cell_c1_r9" rowspan="1" style="background-attachment: scroll; background-clip: initial; background-image: none; background-origin: initial; background-position: 0% 0%; background-repeat: repeat; background-size: initial; border-bottom-color: rgb(0, 0, 0); border-image: initial; border-left-color: inherit; border-right-color: inherit; border-style: solid; border-top-color: inherit; border-width: 0px 1px 1px 0px; box-sizing: border-box; color: black; font-size: 1em; height: 23px; left: 0px !important; margin: 0px !important; min-width: 0px !important; padding: 0px 3px; position: relative; text-align: right; top: 0px !important; white-space: pre-wrap;">(10,200)<span aria-hidden="true" class="icon-Right small_rd_backg" role="presentation" style="border: 0px; font-family: "accountingtool important"; line-height: 1; margin: 0px; padding: 0px; position: absolute; right: 5px; speak: none; top: 15px; transform: translatey(-50%);"></span><span class="text-hide" style="border: 0px; margin: 0px; padding: 0px; position: absolute; text-align: left; text-indent: -99999px;">selected answer correct</span></td><td class="styleCenter td-readOnly" colspan="1" id="0_table0_cell_c2_r9" rowspan="1" style="border-color: inherit; border-image: initial; border-style: solid; border-width: 0px 1px 1px 0px; box-sizing: border-box; color: inherit; font-size: 1em; left: 0px !important; margin: 0px !important; min-width: 0px !important; padding: 0px 3px; position: relative; text-align: center; top: 0px !important; white-space: pre-wrap;">+</td><td class="styleNumber response td-readOnly" colspan="1" id="0_table0_cell_c3_r9" rowspan="1" style="background-attachment: scroll; background-clip: initial; background-image: none; background-origin: initial; background-position: 0% 0%; background-repeat: repeat; background-size: initial; border-bottom-color: rgb(0, 0, 0); border-image: initial; border-left-color: inherit; border-right-color: inherit; border-style: solid; border-top-color: inherit; border-width: 0px 1px 1px 0px; box-sizing: border-box; color: black; font-size: 1em; height: 23px; left: 0px !important; margin: 0px !important; min-width: 0px !important; padding: 0px 3px; position: relative; text-align: right; top: 0px !important; white-space: pre-wrap;"><span class="text-hide" style="border: 0px; margin: 0px; padding: 0px; position: absolute; text-align: left; text-indent: -99999px;">not attempted</span></td><td class="styleCenter td-readOnly" colspan="1" id="0_table0_cell_c4_r9" rowspan="1" style="border-color: inherit; border-image: initial; border-style: solid; border-width: 0px 1px 1px 0px; box-sizing: border-box; color: inherit; font-size: 1em; left: 0px !important; margin: 0px !important; min-width: 0px !important; padding: 0px 3px; position: relative; text-align: center; top: 0px !important; white-space: pre-wrap;">+</td><td class="styleNumber response td-readOnly" colspan="1" id="0_table0_cell_c5_r9" rowspan="1" style="background-attachment: scroll; background-clip: initial; background-image: none; background-origin: initial; background-position: 0% 0%; background-repeat: repeat; background-size: initial; border-bottom-color: rgb(0, 0, 0); border-image: initial; border-left-color: inherit; border-right-color: inherit; border-style: solid; border-top-color: inherit; border-width: 0px 1px 1px 0px; box-sizing: border-box; color: black; font-size: 1em; height: 23px; left: 0px !important; margin: 0px !important; min-width: 0px !important; padding: 0px 3px; position: relative; text-align: right; top: 0px !important; white-space: pre-wrap;"><span class="text-hide" style="border: 0px; margin: 0px; padding: 0px; position: absolute; text-align: left; text-indent: -99999px;">not attempted</span></td><td class="styleCenter td-readOnly" colspan="1" id="0_table0_cell_c6_r9" rowspan="1" style="border-color: inherit; border-image: initial; border-style: solid; border-width: 0px 1px 1px 0px; box-sizing: border-box; color: black; font-size: 1em; left: 0px !important; margin: 0px !important; min-width: 0px !important; padding: 0px 3px; position: relative; text-align: center; top: 0px !important; white-space: pre-wrap;">+</td><td class="styleRight response styleNumber td-readOnly rightAnswer" colspan="1" id="0_table0_cell_c7_r9" rowspan="1" style="background-attachment: initial !important; background-clip: initial !important; background-image: initial !important; background-origin: initial !important; background-position: initial !important; background-repeat: initial !important; background-size: initial !important; border-bottom-color: rgb(0, 0, 0); border-image: initial; border-left-color: inherit; border-right-color: inherit; border-style: solid; border-top-color: inherit; border-width: 0px 1px 1px 0px; box-sizing: border-box; color: black; font-size: 1em; left: 0px !important; margin: 0px !important; min-width: 0px !important; padding: 0px 3px; position: relative; text-align: right; top: 0px !important; white-space: pre-wrap;"><span aria-hidden="true" class="currencySymbol" role="presentation" style="border: 0px; float: left; margin: 0px 0px 0px -2px; padding: 0px;">$</span>10,200<span aria-hidden="true" class="icon-Right small_rd_backg" role="presentation" style="border: 0px; font-family: "accountingtool important"; line-height: 1; margin: 0px; padding: 0px; position: absolute; right: 5px; speak: none; top: 15px; transform: translatey(-50%);"></span><span class="text-hide" style="border: 0px; margin: 0px; padding: 0px; position: absolute; text-align: left; text-indent: -99999px;">selected answer correct</span></td><td class="styleCenter td-readOnly" colspan="1" id="0_table0_cell_c8_r9" rowspan="1" style="background-attachment: scroll; background-clip: initial; background-image: none; background-origin: initial; background-position: 0% 0%; background-repeat: repeat; background-size: initial; border-color: inherit; border-image: initial; border-style: solid; border-width: 0px 1px 1px 0px; box-sizing: border-box; color: black; font-size: 1em; height: 23px; left: 0px !important; margin: 0px !important; min-width: 0px !important; padding: 0px 3px; position: relative; text-align: center; top: 0px !important; white-space: pre-wrap;">=</td><td class="styleNumber response td-readOnly" colspan="1" id="0_table0_cell_c9_r9" rowspan="1" style="background-attachment: scroll; background-clip: initial; background-image: none; background-origin: initial; background-position: 0% 0%; background-repeat: repeat; background-size: initial; border-bottom-color: rgb(0, 0, 0); border-image: initial; border-left-color: inherit; border-right-color: inherit; border-style: solid; border-top-color: inherit; border-width: 0px 1px 1px 0px; box-sizing: border-box; color: black; font-size: 1em; height: 23px; left: 0px !important; margin: 0px !important; min-width: 0px !important; padding: 0px 3px; position: relative; text-align: right; top: 0px !important; white-space: pre-wrap;"><span class="text-hide" style="border: 0px; margin: 0px; padding: 0px; position: absolute; text-align: left; text-indent: -99999px;">not attempted</span></td><td class="styleCenter td-readOnly" colspan="1" id="0_table0_cell_c10_r9" rowspan="1" style="border-color: inherit; border-image: initial; border-style: solid; border-width: 0px 1px 1px 0px; box-sizing: border-box; color: inherit; font-size: 1em; left: 0px !important; margin: 0px !important; min-width: 0px !important; padding: 0px 3px; position: relative; text-align: center; top: 0px !important; white-space: pre-wrap;">+</td><td class="styleNumber response td-readOnly" colspan="1" id="0_table0_cell_c11_r9" rowspan="1" style="background-attachment: scroll; background-clip: initial; background-image: none; background-origin: initial; background-position: 0% 0%; background-repeat: repeat; background-size: initial; border-bottom-color: rgb(0, 0, 0); border-image: initial; border-left-color: inherit; border-right-color: inherit; border-style: solid; border-top-color: inherit; border-width: 0px 1px 1px 0px; box-sizing: border-box; color: black; font-size: 1em; height: 23px; left: 0px !important; margin: 0px !important; min-width: 0px !important; padding: 0px 3px; position: relative; text-align: right; top: 0px !important; white-space: pre-wrap;"><span class="text-hide" style="border: 0px; margin: 0px; padding: 0px; position: absolute; text-align: left; text-indent: -99999px;">not attempted</span></td><td class="styleBold styleCenter td-readOnly" colspan="1" id="0_table0_cell_c12_r9" rowspan="1" style="border-color: inherit; border-image: initial; border-style: solid; border-width: 0px 1px 1px 0px; box-sizing: border-box; color: inherit; font-size: 1em; font-weight: bold; left: 0px !important; margin: 0px !important; min-width: 0px !important; padding: 0px 3px; position: relative; text-align: center; top: 0px !important; white-space: pre-wrap;">−</td><td class="styleNumber response td-readOnly" colspan="1" id="0_table0_cell_c13_r9" rowspan="1" style="background-attachment: scroll; background-clip: initial; background-image: none; background-origin: initial; background-position: 0% 0%; background-repeat: repeat; background-size: initial; border-bottom-color: rgb(0, 0, 0); border-image: initial; border-left-color: inherit; border-right-color: inherit; border-style: solid; border-top-color: inherit; border-width: 0px 1px 1px 0px; box-sizing: border-box; color: black; font-size: 1em; height: 23px; left: 0px !important; margin: 0px !important; min-width: 0px !important; padding: 0px 3px; position: relative; text-align: right; top: 0px !important; white-space: pre-wrap;"><span class="text-hide" style="border: 0px; margin: 0px; padding: 0px; position: absolute; text-align: left; text-indent: -99999px;">not attempted</span></td><td class="styleCenter td-readOnly" colspan="1" id="0_table0_cell_c14_r9" rowspan="1" style="border-color: inherit; border-image: initial; border-style: solid; border-width: 0px 1px 1px 0px; box-sizing: border-box; color: inherit; font-size: 1em; left: 0px !important; margin: 0px !important; min-width: 0px !important; padding: 0px 3px; position: relative; text-align: center; top: 0px !important; white-space: pre-wrap;">+</td><td class="styleNumber response td-readOnly" colspan="1" id="0_table0_cell_c15_r9" rowspan="1" style="background-attachment: scroll; background-clip: initial; background-image: none; background-origin: initial; background-position: 0% 0%; background-repeat: repeat; background-size: initial; border-bottom-color: rgb(0, 0, 0); border-image: initial; border-left-color: inherit; border-right-color: inherit; border-style: solid; border-top-color: inherit; border-width: 0px 1px 1px 0px; box-sizing: border-box; color: black; font-size: 1em; height: 23px; left: 0px !important; margin: 0px !important; min-width: 0px !important; padding: 0px 3px; position: relative; text-align: right; top: 0px !important; white-space: pre-wrap;"><span class="text-hide" style="border: 0px; margin: 0px; padding: 0px; position: absolute; text-align: left; text-indent: -99999px;">not attempted</span></td><td class="styleBold styleCenter td-readOnly" colspan="1" id="0_table0_cell_c16_r9" rowspan="1" style="border-color: inherit; border-image: initial; border-style: solid; border-width: 0px 1px 1px 0px; box-sizing: border-box; color: inherit; font-size: 1em; font-weight: bold; left: 0px !important; margin: 0px !important; min-width: 0px !important; padding: 0px 3px; position: relative; text-align: center; top: 0px !important; white-space: pre-wrap;">−</td><td class="styleNumber response td-readOnly" colspan="1" id="0_table0_cell_c17_r9" rowspan="1" style="background-attachment: scroll; background-clip: initial; background-image: none; background-origin: initial; background-position: 0% 0%; background-repeat: repeat; background-size: initial; border-bottom-color: rgb(0, 0, 0); border-image: initial; border-left-color: inherit; border-right-color: inherit; border-style: solid; border-top-color: inherit; border-width: 0px 1px 1px 0px; box-sizing: border-box; color: black; font-size: 1em; height: 23px; left: 0px !important; margin: 0px !important; min-width: 0px !important; padding: 0px 3px; position: relative; text-align: right; top: 0px !important; white-space: pre-wrap;"><span class="text-hide" style="border: 0px; margin: 0px; padding: 0px; position: absolute; text-align: left; text-indent: -99999px;">not attempted</span></td></tr>
<tr h="23" style="background-color: transparent; border-image: initial; border-style: solid !important; border-width: 0px !important; color: inherit !important; height: 23px; margin: 0px; padding: 0px !important;"><td class="styleLeft td-readOnly" colspan="1" id="0_table0_cell_c0_r10" rowspan="1" scope="col" style="background-attachment: scroll; background-clip: initial; background-image: none; background-origin: initial; background-position: 0% 0%; background-repeat: repeat; background-size: initial; border-color: inherit; border-image: initial; border-style: solid; border-width: 0px 1px 1px 0px; box-sizing: border-box; font-size: 1em; height: 23px; left: 0px !important; margin: 0px !important; min-width: 0px !important; padding: 0px 3px; position: relative; top: 0px !important; white-space: pre-wrap;">Bal.</td><td class="styleNumber Tback-icon td-readOnly checkedFcell" colspan="1" formula="=SUM(B3,B4,B6,B8,B10)" id="0_table0_cell_c1_r10" rowspan="1" scope="col" style="border-bottom-color: rgb(0, 0, 0); border-image: initial; border-left-color: inherit; border-right-color: inherit; border-style: solid solid double; border-top-color: inherit; border-width: 0px 1px 3px 0px; box-sizing: border-box; color: inherit; font-size: 1em; height: 23px; left: 0px !important; margin: 0px !important; min-width: 0px !important; padding: 0px 3px; position: relative; text-align: right; top: 0px !important; white-space: pre-wrap;">6,100</td><td class="styleCenter td-readOnly" colspan="1" id="0_table0_cell_c2_r10" rowspan="1" scope="col" style="border-color: inherit; border-image: initial; border-style: solid; border-width: 0px 1px 1px 0px; box-sizing: border-box; color: inherit; font-size: 1em; left: 0px !important; margin: 0px !important; min-width: 0px !important; padding: 0px 3px; position: relative; text-align: center; top: 0px !important; white-space: pre-wrap;">+</td><td class="styleRight styleNumber Tback-icon td-readOnly checkedFcell" colspan="1" formula="=SUM(D3,D4,D6,D8,D10)" id="0_table0_cell_c3_r10" rowspan="1" scope="col" style="border-bottom-color: rgb(0, 0, 0); border-image: initial; border-left-color: inherit; border-right-color: inherit; border-style: solid solid double; border-top-color: inherit; border-width: 0px 1px 3px 0px; box-sizing: border-box; color: inherit; font-size: 1em; left: 0px !important; margin: 0px !important; min-width: 0px !important; padding: 0px 3px; position: relative; text-align: right; top: 0px !important; white-space: pre-wrap;">1,420</td><td class="styleCenter td-readOnly" colspan="1" id="0_table0_cell_c4_r10" rowspan="1" scope="col" style="border-color: inherit; border-image: initial; border-style: solid; border-width: 0px 1px 1px 0px; box-sizing: border-box; color: inherit; font-size: 1em; left: 0px !important; margin: 0px !important; min-width: 0px !important; padding: 0px 3px; position: relative; text-align: center; top: 0px !important; white-space: pre-wrap;">+</td><td class="styleRight styleNumber Tback-icon td-readOnly checkedFcell" colspan="1" formula="=SUM(F3,F4,F6,F8,F10)" id="0_table0_cell_c5_r10" rowspan="1" scope="col" style="border-bottom-color: rgb(0, 0, 0); border-image: initial; border-left-color: inherit; border-right-color: inherit; border-style: solid solid double; border-top-color: inherit; border-width: 0px 1px 3px 0px; box-sizing: border-box; color: inherit; font-size: 1em; left: 0px !important; margin: 0px !important; min-width: 0px !important; padding: 0px 3px; position: relative; text-align: right; top: 0px !important; white-space: pre-wrap;">11,200</td><td class="styleCenter td-readOnly" colspan="1" id="0_table0_cell_c6_r10" rowspan="1" scope="col" style="border-color: inherit; border-image: initial; border-style: solid; border-width: 0px 1px 1px 0px; box-sizing: border-box; color: inherit; font-size: 1em; left: 0px !important; margin: 0px !important; min-width: 0px !important; padding: 0px 3px; position: relative; text-align: center; top: 0px !important; white-space: pre-wrap;">+</td><td class="styleRight styleNumber Tback-icon td-readOnly checkedFcell" colspan="1" formula="=SUM(H3,H4,H6,H8,H10)" id="0_table0_cell_c7_r10" rowspan="1" scope="col" style="border-bottom-color: rgb(0, 0, 0); border-image: initial; border-left-color: inherit; border-right-color: inherit; border-style: solid solid double; border-top-color: inherit; border-width: 0px 1px 3px 0px; box-sizing: border-box; color: inherit; font-size: 1em; left: 0px !important; margin: 0px !important; min-width: 0px !important; padding: 0px 3px; position: relative; text-align: right; top: 0px !important; white-space: pre-wrap;">10,200</td><td class="styleCenter td-readOnly" colspan="1" id="0_table0_cell_c8_r10" rowspan="1" scope="col" style="border-color: inherit; border-image: initial; border-style: solid; border-width: 0px 1px 1px 0px; box-sizing: border-box; color: inherit; font-size: 1em; height: 23px; left: 0px !important; margin: 0px !important; min-width: 0px !important; padding: 0px 3px; position: relative; text-align: center; top: 0px !important; white-space: pre-wrap;">=</td><td class="styleRight styleNumber Tback-icon td-readOnly checkedFcell" colspan="1" formula="=SUM(J3,J4,J6,J8,J10)" id="0_table0_cell_c9_r10" rowspan="1" scope="col" style="border-bottom-color: rgb(0, 0, 0); border-image: initial; border-left-color: inherit; border-right-color: inherit; border-style: solid solid double; border-top-color: inherit; border-width: 0px 1px 3px 0px; box-sizing: border-box; color: inherit; font-size: 1em; left: 0px !important; margin: 0px !important; min-width: 0px !important; padding: 0px 3px; position: relative; text-align: right; top: 0px !important; white-space: pre-wrap;">320</td><td class="styleCenter td-readOnly" colspan="1" id="0_table0_cell_c10_r10" rowspan="1" scope="col" style="border-color: inherit; border-image: initial; border-style: solid; border-width: 0px 1px 1px 0px; box-sizing: border-box; color: inherit; font-size: 1em; left: 0px !important; margin: 0px !important; min-width: 0px !important; padding: 0px 3px; position: relative; text-align: center; top: 0px !important; white-space: pre-wrap;">+</td><td class="styleRight styleNumber Tback-icon td-readOnly checkedFcell" colspan="1" formula="=SUM(L3,L4,L6,L8,L10)" id="0_table0_cell_c11_r10" rowspan="1" scope="col" style="border-bottom-color: rgb(0, 0, 0); border-image: initial; border-left-color: inherit; border-right-color: inherit; border-style: solid solid double; border-top-color: inherit; border-width: 0px 1px 3px 0px; box-sizing: border-box; color: inherit; font-size: 1em; left: 0px !important; margin: 0px !important; min-width: 0px !important; padding: 0px 3px; position: relative; text-align: right; top: 0px !important; white-space: pre-wrap;">28,600</td><td class="styleBold styleCenter td-readOnly" colspan="1" id="0_table0_cell_c12_r10" rowspan="1" scope="col" style="border-color: inherit; border-image: initial; border-style: solid; border-width: 0px 1px 1px 0px; box-sizing: border-box; color: inherit; font-size: 1em; font-weight: bold; left: 0px !important; margin: 0px !important; min-width: 0px !important; padding: 0px 3px; position: relative; text-align: center; top: 0px !important; white-space: pre-wrap;">−</td><td class="styleRight styleNumber td-readOnly checkedFcell" colspan="1" formula="=SUM(N3,N4,N6,N8,N10)" id="0_table0_cell_c13_r10" rowspan="1" scope="col" style="border-bottom-color: rgb(0, 0, 0); border-image: initial; border-left-color: inherit; border-right-color: inherit; border-style: solid solid double; border-top-color: inherit; border-width: 0px 1px 3px 0px; box-sizing: border-box; color: inherit; font-size: 1em; left: 0px !important; margin: 0px !important; min-width: 0px !important; padding: 0px 3px; position: relative; text-align: right; top: 0px !important; white-space: pre-wrap;">0</td><td class="styleCenter td-readOnly" colspan="1" id="0_table0_cell_c14_r10" rowspan="1" scope="col" style="border-color: inherit; border-image: initial; border-style: solid; border-width: 0px 1px 1px 0px; box-sizing: border-box; color: inherit; font-size: 1em; left: 0px !important; margin: 0px !important; min-width: 0px !important; padding: 0px 3px; position: relative; text-align: center; top: 0px !important; white-space: pre-wrap;">+</td><td class="styleRight styleNumber td-readOnly checkedFcell" colspan="1" formula="=SUM(P3,P4,P6,P8,P10)" id="0_table0_cell_c15_r10" rowspan="1" scope="col" style="border-bottom-color: rgb(0, 0, 0); border-image: initial; border-left-color: inherit; border-right-color: inherit; border-style: solid solid double; border-top-color: inherit; border-width: 0px 1px 3px 0px; box-sizing: border-box; color: inherit; font-size: 1em; left: 0px !important; margin: 0px !important; min-width: 0px !important; padding: 0px 3px; position: relative; text-align: right; top: 0px !important; white-space: pre-wrap;">0</td><td class="styleBold styleCenter td-readOnly" colspan="1" id="0_table0_cell_c16_r10" rowspan="1" scope="col" style="border-color: inherit; border-image: initial; border-style: solid; border-width: 0px 1px 1px 0px; box-sizing: border-box; color: inherit; font-size: 1em; font-weight: bold; left: 0px !important; margin: 0px !important; min-width: 0px !important; padding: 0px 3px; position: relative; text-align: center; top: 0px !important; white-space: pre-wrap;">−</td><td class="styleRight styleNumber td-readOnly checkedFcell" colspan="1" formula="=SUM(R3,R4,R6,R8,R10)" id="0_table0_cell_c17_r10" rowspan="1" scope="col" style="border-bottom-color: rgb(0, 0, 0); border-image: initial; border-left-color: inherit; border-right-color: inherit; border-style: solid solid double; border-top-color: inherit; border-width: 0px 1px 3px 0px; box-sizing: border-box; color: inherit; font-size: 1em; left: 0px !important; margin: 0px !important; min-width: 0px !important; padding: 0px 3px; position: relative; text-align: right; top: 0px !important; white-space: pre-wrap;">0</td></tr>
</tbody></table>
</div>
</td></tr>
</tbody></table>
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<div class="jSheetEditPane" id="jSheetEditPane_0_0" style="background-image: none !important; border: 0px; margin: 0px; padding: 0px !important; position: relative !important; width: 494px;">
<div class="jSheetEditPane" id="jSheetEditPane_0_0" style="-webkit-text-stroke-width: 0px; background-color: white; background-image: none; border: 0px; color: black; font-family: verdana; font-size: 13px; font-style: normal; font-variant-caps: normal; font-variant-ligatures: normal; font-weight: 400; letter-spacing: normal; margin: 0px; orphans: 2; padding: 0px; position: relative; text-align: start; text-decoration-color: initial; text-decoration-style: initial; text-indent: 0px; text-transform: none; white-space: normal; widows: 2; width: 494px; word-spacing: 0px;">
<div style="margin: 0px;">
<br /></div>
</div>
</div>
<div class="jSheetEditPane" id="jSheetEditPane_0_0" style="background-image: none !important; border: 0px; margin: 0px; padding: 0px !important; position: relative !important; width: 494px;">
<span style="background-color: #f3f3f3; color: #100000; font-family: "arial"; font-size: 30px;">5.</span><br />
<span style="background-color: #f3f3f3; color: #100000; font-family: "arial"; font-size: 30px;"><span style="background-color: white; color: #252525; font-family: , sans-serif; font-size: small;">Determine the missing amount from each of the separate situations given below.</span></span><br />
<span style="background-color: #f3f3f3; color: #100000; font-family: "arial"; font-size: 30px;"></span><br />
<table border="0" cellpadding="0" cellspacing="0" class="tableControl" id="tableControl_0_0" style="border-spacing: 0px; border: none !important; color: black; font-family: Verdana; font-size: 13px; font-stretch: inherit; font-variant-east-asian: inherit; font-variant-numeric: inherit; line-height: inherit; margin: 0px; padding: 0px;"><tbody style="border: 0px; margin: 0px; padding: 0px;">
<tr style="border: 0px; margin: 0px; padding: 0px;"><td class="barTop" style="border: 0px; margin: 0px; padding: 0px; width: 0px;"></td></tr>
<tr style="border: 0px; margin: 0px; padding: 0px;"><td class="barLeft" style="border: 0px; margin: 0px; padding: 0px; vertical-align: top;"></td><td class="sheetPane" style="border: 0px; margin: 0px; padding: 0px; vertical-align: top; width: 482px;"><div class="jSheetEditPane" id="jSheetEditPane_0_0" style="background-image: none !important; border: 0px; margin: 0px; padding: 0px !important; position: relative !important; width: 482px;">
<table border="1px" cellpadding="0" cellspacing="0" class="jSheet ui-widget-content table-scratch review" id="jSheet_0_0" style="background-attachment: initial; background-clip: initial; background-image: none !important; background-origin: initial; background-position: initial; background-repeat: initial; background-size: initial; border-color: rgb(119, 119, 119); border-image: initial; border-spacing: 0px !important; border-style: solid; border-width: 1px 0px 0px 1px !important; color: #222222; cursor: cell; empty-cells: show; font-family: Arial; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; height: auto !important; line-height: inherit; margin: 0px; outline: rgb(59, 120, 190) dotted 2px; overflow: visible; padding: 0px; position: relative !important; table-layout: fixed;" tabindex="1"><colgroup><col style="border: none !important; width: 32px;" width="32"></col><col style="border: none !important; width: 91px;" width="91"></col><col style="border: none !important; width: 24px;" width="24"></col><col style="border: none !important; width: 96px;" width="96"></col><col style="border: none !important; width: 30px;" width="30"></col><col style="border: none !important; width: 94px;" width="94"></col></colgroup><tbody style="border-image: initial; border-style: initial; border-width: 0px; color: inherit !important; margin: 0px; padding: 0px;">
<tr h="23" style="background-color: transparent; border-image: initial; border-style: solid !important; border-width: 0px !important; color: inherit !important; height: 23px; margin: 0px; padding: 0px !important;"><td class="styleBold styleCenter td-readOnly" colspan="1" id="0_table0_cell_c0_r0" rowspan="1" style="background-color: #79ade5; border-color: inherit; border-image: initial; border-style: solid; border-width: 0px 1px 1px 0px; box-sizing: border-box; color: inherit; font-size: 1em; font-weight: bold; left: 0px !important; margin: 0px !important; min-width: 0px !important; padding: 0px 3px; position: relative; text-align: center; top: 0px !important; white-space: pre-wrap;"></td><td class="styleBold styleCenter td-readOnly" colspan="1" id="0_table0_cell_c1_r0" rowspan="1" style="background-color: #79ade5; border-color: inherit; border-image: initial; border-style: solid; border-width: 0px 1px 1px 0px; box-sizing: border-box; color: inherit; font-size: 1em; font-weight: bold; left: 0px !important; margin: 0px !important; min-width: 0px !important; padding: 0px 3px; position: relative; text-align: center; top: 0px !important; white-space: pre-wrap;">Assets</td><td class="styleBold styleCenter td-readOnly" colspan="1" id="0_table0_cell_c2_r0" rowspan="1" style="background-color: #79ade5; border-color: inherit; border-image: initial; border-style: solid; border-width: 0px 1px 1px 0px; box-sizing: border-box; color: inherit; font-size: 1em; font-weight: bold; left: 0px !important; margin: 0px !important; min-width: 0px !important; padding: 0px 3px; position: relative; text-align: center; top: 0px !important; white-space: pre-wrap;">=</td><td class="styleBold styleCenter td-readOnly" colspan="1" id="0_table0_cell_c3_r0" rowspan="1" style="background-color: #79ade5; border-color: inherit; border-image: initial; border-style: solid; border-width: 0px 1px 1px 0px; box-sizing: border-box; color: inherit; font-size: 1em; font-weight: bold; left: 0px !important; margin: 0px !important; min-width: 0px !important; padding: 0px 3px; position: relative; text-align: center; top: 0px !important; white-space: pre-wrap;">Liabilities</td><td class="styleBold styleCenter td-readOnly" colspan="1" id="0_table0_cell_c4_r0" rowspan="1" style="background-color: #79ade5; border-color: inherit; border-image: initial; border-style: solid; border-width: 0px 1px 1px 0px; box-sizing: border-box; color: inherit; font-size: 1em; font-weight: bold; left: 0px !important; margin: 0px !important; min-width: 0px !important; padding: 0px 3px; position: relative; text-align: center; top: 0px !important; white-space: pre-wrap;">+</td><td class="styleBold styleCenter td-readOnly" colspan="1" id="0_table0_cell_c5_r0" rowspan="1" style="background-color: #79ade5; border-color: inherit; border-image: initial; border-style: solid; border-width: 0px 1px 1px 0px; box-sizing: border-box; color: inherit; font-size: 1em; font-weight: bold; left: 0px !important; margin: 0px !important; min-width: 0px !important; padding: 0px 3px; position: relative; text-align: center; top: 0px !important; white-space: pre-wrap;">Equity</td></tr>
<tr h="23" style="background-color: transparent; border-image: initial; border-style: solid !important; border-width: 0px !important; color: inherit !important; height: 23px; margin: 0px; padding: 0px !important;"><td class="styleCenter td-readOnly" colspan="1" id="0_table0_cell_c0_r1" rowspan="1" style="border-color: inherit; border-image: initial; border-style: solid; border-width: 0px 1px 1px 0px; box-sizing: border-box; color: inherit; font-size: 1em; left: 0px !important; margin: 0px !important; min-width: 0px !important; padding: 0px 3px; position: relative; text-align: center; top: 0px !important; white-space: pre-wrap;">(a)</td><td class="styleNumber response td-readOnly rightAnswer" colspan="1" id="0_table0_cell_c1_r1" rowspan="1" style="background-attachment: initial !important; background-clip: initial !important; background-color: #ffffaa; background-image: initial !important; background-origin: initial !important; background-position: initial !important; background-repeat: initial !important; background-size: initial !important; border-color: inherit; border-image: initial; border-style: solid; border-width: 0px 1px 1px 0px; box-sizing: border-box; color: inherit; font-size: 1em; left: 0px !important; margin: 0px !important; min-width: 0px !important; padding: 0px 3px; position: relative; text-align: right; top: 0px !important; white-space: pre-wrap;"><span aria-hidden="true" class="currencySymbol" role="presentation" style="border: 0px; float: left; margin: 0px 0px 0px -2px; padding: 0px;">$</span>165,000<span aria-hidden="true" class="icon-Right small_rd_backg" role="presentation" style="border: 0px; font-family: "accountingtool important"; line-height: 1; margin: 0px; padding: 0px; position: absolute; right: 5px; speak: none; top: 11px; transform: translatey(-50%);"></span><span class="text-hide" style="border: 0px; margin: 0px; padding: 0px; position: absolute; text-align: left; text-indent: -99999px;">selected answer correct</span></td><td class="styleCenter td-readOnly" colspan="1" id="0_table0_cell_c2_r1" rowspan="1" style="border-color: inherit; border-image: initial; border-style: solid; border-width: 0px 1px 1px 0px; box-sizing: border-box; color: inherit; font-size: 1em; left: 0px !important; margin: 0px !important; min-width: 0px !important; padding: 0px 3px; position: relative; text-align: center; top: 0px !important; white-space: pre-wrap;">=</td><td class="styleNumber td-readOnly" colspan="1" id="0_table0_cell_c3_r1" rowspan="1" style="border-color: inherit; border-image: initial; border-style: solid; border-width: 0px 1px 1px 0px; box-sizing: border-box; color: inherit; font-size: 1em; left: 0px !important; margin: 0px !important; min-width: 0px !important; padding: 0px 3px; position: relative; text-align: right; top: 0px !important; white-space: pre-wrap;"><span class="currencySymbol" style="border: 0px; float: left; margin: 0px 0px 0px -2px; padding: 0px;">$</span>119,000</td><td class="styleCenter td-readOnly" colspan="1" id="0_table0_cell_c4_r1" rowspan="1" style="border-color: inherit; border-image: initial; border-style: solid; border-width: 0px 1px 1px 0px; box-sizing: border-box; color: inherit; font-size: 1em; left: 0px !important; margin: 0px !important; min-width: 0px !important; padding: 0px 3px; position: relative; text-align: center; top: 0px !important; white-space: pre-wrap;">+</td><td class="styleNumber td-readOnly" colspan="1" id="0_table0_cell_c5_r1" rowspan="1" style="border-color: inherit; border-image: initial; border-style: solid; border-width: 0px 1px 1px 0px; box-sizing: border-box; color: inherit; font-size: 1em; left: 0px !important; margin: 0px !important; min-width: 0px !important; padding: 0px 3px; position: relative; text-align: right; top: 0px !important; white-space: pre-wrap;"><span class="currencySymbol" style="border: 0px; float: left; margin: 0px 0px 0px -2px; padding: 0px;">$</span>46,000</td></tr>
<tr h="23" style="background-color: transparent; border-image: initial; border-style: solid !important; border-width: 0px !important; color: inherit !important; height: 23px; margin: 0px; padding: 0px !important;"><td class="styleCenter td-readOnly" colspan="1" id="0_table0_cell_c0_r2" rowspan="1" style="border-color: inherit; border-image: initial; border-style: solid; border-width: 0px 1px 1px 0px; box-sizing: border-box; color: inherit; font-size: 1em; left: 0px !important; margin: 0px !important; min-width: 0px !important; padding: 0px 3px; position: relative; text-align: center; top: 0px !important; white-space: pre-wrap;">(b)</td><td class="styleNumber td-readOnly" colspan="1" id="0_table0_cell_c1_r2" rowspan="1" style="border-color: inherit; border-image: initial; border-style: solid; border-width: 0px 1px 1px 0px; box-sizing: border-box; color: inherit; font-size: 1em; left: 0px !important; margin: 0px !important; min-width: 0px !important; padding: 0px 3px; position: relative; text-align: right; top: 0px !important; white-space: pre-wrap;"><span class="currencySymbol" style="border: 0px; float: left; margin: 0px 0px 0px -2px; padding: 0px;">$</span>90,000</td><td class="styleCenter td-readOnly" colspan="1" id="0_table0_cell_c2_r2" rowspan="1" style="border-color: inherit; border-image: initial; border-style: solid; border-width: 0px 1px 1px 0px; box-sizing: border-box; color: inherit; font-size: 1em; left: 0px !important; margin: 0px !important; min-width: 0px !important; padding: 0px 3px; position: relative; text-align: center; top: 0px !important; white-space: pre-wrap;">=</td><td class="styleNumber td-readOnly" colspan="1" id="0_table0_cell_c3_r2" rowspan="1" style="border-color: inherit; border-image: initial; border-style: solid; border-width: 0px 1px 1px 0px; box-sizing: border-box; color: inherit; font-size: 1em; left: 0px !important; margin: 0px !important; min-width: 0px !important; padding: 0px 3px; position: relative; text-align: right; top: 0px !important; white-space: pre-wrap;"><span class="currencySymbol" style="border: 0px; float: left; margin: 0px 0px 0px -2px; padding: 0px;">$</span>37,000</td><td class="styleCenter td-readOnly" colspan="1" id="0_table0_cell_c4_r2" rowspan="1" style="border-color: inherit; border-image: initial; border-style: solid; border-width: 0px 1px 1px 0px; box-sizing: border-box; color: inherit; font-size: 1em; left: 0px !important; margin: 0px !important; min-width: 0px !important; padding: 0px 3px; position: relative; text-align: center; top: 0px !important; white-space: pre-wrap;">+</td><td class="styleNumber response td-readOnly rightAnswer" colspan="1" id="0_table0_cell_c5_r2" rowspan="1" style="background-attachment: initial !important; background-clip: initial !important; background-color: #ffffaa; background-image: initial !important; background-origin: initial !important; background-position: initial !important; background-repeat: initial !important; background-size: initial !important; border-color: inherit; border-image: initial; border-style: solid; border-width: 0px 1px 1px 0px; box-sizing: border-box; color: inherit; font-size: 1em; left: 0px !important; margin: 0px !important; min-width: 0px !important; padding: 0px 3px; position: relative; text-align: right; top: 0px !important; white-space: pre-wrap;"><span aria-hidden="true" class="currencySymbol" role="presentation" style="border: 0px; float: left; margin: 0px 0px 0px -2px; padding: 0px;">$</span>53,000<span aria-hidden="true" class="icon-Right small_rd_backg" role="presentation" style="border: 0px; font-family: "accountingtool important"; line-height: 1; margin: 0px; padding: 0px; position: absolute; right: 5px; speak: none; top: 11px; transform: translatey(-50%);"></span><span class="text-hide" style="border: 0px; margin: 0px; padding: 0px; position: absolute; text-align: left; text-indent: -99999px;">selected answer correct</span></td></tr>
<tr h="23" style="background-color: transparent; border-image: initial; border-style: solid !important; border-width: 0px !important; color: inherit !important; height: 23px; margin: 0px; padding: 0px !important;"><td class="styleCenter td-readOnly" colspan="1" id="0_table0_cell_c0_r3" rowspan="1" scope="col" style="border-color: inherit; border-image: initial; border-style: solid; border-width: 0px 1px 1px 0px; box-sizing: border-box; color: inherit; font-size: 1em; left: 0px !important; margin: 0px !important; min-width: 0px !important; padding: 0px 3px; position: relative; text-align: center; top: 0px !important; white-space: pre-wrap;">(c)</td><td class="styleNumber td-readOnly" colspan="1" id="0_table0_cell_c1_r3" rowspan="1" scope="col" style="border-color: inherit; border-image: initial; border-style: solid; border-width: 0px 1px 1px 0px; box-sizing: border-box; color: inherit; font-size: 1em; left: 0px !important; margin: 0px !important; min-width: 0px !important; padding: 0px 3px; position: relative; text-align: right; top: 0px !important; white-space: pre-wrap;"><span class="currencySymbol" style="border: 0px; float: left; margin: 0px 0px 0px -2px; padding: 0px;">$</span>186,000</td><td class="styleCenter td-readOnly" colspan="1" id="0_table0_cell_c2_r3" rowspan="1" scope="col" style="border-color: inherit; border-image: initial; border-style: solid; border-width: 0px 1px 1px 0px; box-sizing: border-box; color: inherit; font-size: 1em; left: 0px !important; margin: 0px !important; min-width: 0px !important; padding: 0px 3px; position: relative; text-align: center; top: 0px !important; white-space: pre-wrap;">=</td><td class="styleNumber response td-readOnly rightAnswer" colspan="1" id="0_table0_cell_c3_r3" rowspan="1" scope="col" style="background-attachment: initial !important; background-clip: initial !important; background-color: #ffffaa; background-image: initial !important; background-origin: initial !important; background-position: initial !important; background-repeat: initial !important; background-size: initial !important; border-color: inherit; border-image: initial; border-style: solid; border-width: 0px 1px 1px 0px; box-sizing: border-box; color: inherit; font-size: 1em; left: 0px !important; margin: 0px !important; min-width: 0px !important; padding: 0px 3px; position: relative; text-align: right; top: 0px !important; white-space: pre-wrap;"><span aria-hidden="true" class="currencySymbol" role="presentation" style="border: 0px; float: left; margin: 0px 0px 0px -2px; padding: 0px;">$</span>124,000<span aria-hidden="true" class="icon-Right small_rd_backg" role="presentation" style="border: 0px; font-family: "accountingtool important"; line-height: 1; margin: 0px; padding: 0px; position: absolute; right: 5px; speak: none; top: 11px; transform: translatey(-50%);"></span><span class="text-hide" style="border: 0px; margin: 0px; padding: 0px; position: absolute; text-align: left; text-indent: -99999px;">selected answer correct</span></td><td class="styleCenter td-readOnly" colspan="1" id="0_table0_cell_c4_r3" rowspan="1" scope="col" style="border-color: inherit; border-image: initial; border-style: solid; border-width: 0px 1px 1px 0px; box-sizing: border-box; color: inherit; font-size: 1em; left: 0px !important; margin: 0px !important; min-width: 0px !important; padding: 0px 3px; position: relative; text-align: center; top: 0px !important; white-space: pre-wrap;">+</td><td class="styleNumber td-readOnly" colspan="1" id="0_table0_cell_c5_r3" rowspan="1" scope="col" style="border-color: inherit; border-image: initial; border-style: solid; border-width: 0px 1px 1px 0px; box-sizing: border-box; color: inherit; font-size: 1em; left: 0px !important; margin: 0px !important; min-width: 0px !important; padding: 0px 3px; position: relative; text-align: right; top: 0px !important; white-space: pre-wrap;"><span class="currencySymbol" style="border: 0px; float: left; margin: 0px 0px 0px -2px; padding: 0px;">$</span>62,000</td></tr>
</tbody></table>
</div>
</td></tr>
</tbody></table>
<span style="background-color: #f3f3f3; color: #100000; font-family: "arial"; font-size: 30px;"><br /></span></div>
</td></tr>
</tbody></table>
</div>
</div>
</div>
</div>
</div>
Orangehttp://www.blogger.com/profile/00451860658742728627noreply@blogger.com0tag:blogger.com,1999:blog-8078700684572586728.post-5908783585463252982017-02-28T00:00:00.000-08:002020-03-17T11:02:06.404-07:00Operations Management Q&A<div class="MsoNormal">
<span style="color: orange;">Chegg give me almost 50% wrong answer for this. And people like me paying for the wrong answer? Oh yeah what a convenient way to waste your money.</span></div>
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<br /></div>
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A design team has developed a new “hybrid” wheelchair, constructed of lightweight and virtually frictionless carbon fiber components, which also allows the user instant access to power from an auxiliary electric motor for mobility when needed. The wheelchair is a good example of this principle of universal design:<o:p></o:p></div>
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<span style="background: yellow;">low physical effort</span><o:p></o:p></div>
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intolerance for error<o:p></o:p></div>
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high “cool factor”<o:p></o:p></div>
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simple and intuitive to use<o:p></o:p></div>
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affordable functionality</div>
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<br /></div>
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A market segmentation study of tourists visiting the San Francisco Bay Area found that one group wanted glamorous nightlife with exciting dining, dancing and gambling. A second group wanted “sun and relaxation” -- people who liked to lounge quietly in the sun, swim and go shopping. This research result best reflects ____________ segmentation.<o:p></o:p></div>
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demographic<o:p></o:p></div>
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aspirational<o:p></o:p></div>
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organic<o:p></o:p></div>
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<span style="background: yellow;">psychographic</span><o:p></o:p></div>
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geographic<o:p></o:p></div>
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<br /></div>
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As a creativity technique for generating ideas, brainstorming<o:p></o:p></div>
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benefits from preparation by participants in silent thinking<o:p></o:p></div>
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helps to separate personalities from ideas, allowing good ideas to surface<o:p></o:p></div>
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works best with problem-solving and evaluation routines during the brainstorm<o:p></o:p></div>
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<span style="background: yellow;">“a” and “b” are correct</span><o:p></o:p></div>
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“b” and “c” are correct</div>
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<br /></div>
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Based upon research, factors contributing to failure of new product ideas include<o:p></o:p></div>
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poor design<o:p></o:p></div>
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no champion to fight for the product idea<o:p></o:p></div>
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inadequate leadership of the sponsoring organization<o:p></o:p></div>
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no speed<o:p></o:p></div>
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<span style="background: yellow;">all of the above are correct</span><o:p></o:p></div>
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<br /></div>
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Creating a persona<o:p></o:p></div>
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serves to visualize and appreciate the ideal, target customer’s motivations and behaviors.<o:p></o:p></div>
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helps to communicate and make memorable the attributes of the ideal, target customer.<o:p></o:p></div>
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is a hypothetical archetype of the ideal, target customer.<o:p></o:p></div>
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is developed from data about the ideal, target customer’s demographics, lifestyle choices, etc.<o:p></o:p></div>
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<span style="background: yellow;">All of the above are correct.</span><o:p></o:p></div>
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<br /></div>
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Early adapters in the Technology Adoption Life Cycle model<o:p></o:p></div>
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<span style="background: yellow;">are respected as visionaries in the marketplace – and can help growth of innovations</span><o:p></o:p></div>
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are concerned that the price of a new innovation is affordable by most people<o:p></o:p></div>
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look for low-risk products – and wait for other consumers in the market to test products first<o:p></o:p></div>
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question any change, liking products and services as they are now.<o:p></o:p></div>
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“a” and “b” are correct<o:p></o:p></div>
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<br /></div>
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For a new product or service concept to be feasible, product or service developers must have at least the following two inputs:<o:p></o:p></div>
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end-user benefit/need and talent<o:p></o:p></div>
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<span style="background: yellow;">end-user benefit/need and technology</span><o:p></o:p></div>
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talent and venture capital funding<o:p></o:p></div>
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technology and venture capital funding<o:p></o:p></div>
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faith and hope<o:p></o:p></div>
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<br /></div>
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From the launch video for GoldieBlox with entrepreneur Debbie Sterling we learn that<o:p></o:p></div>
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Sterling’s entrepreneurial credentials are helped by her UC Berkeley fine arts degrees.<o:p></o:p></div>
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<span style="background: yellow;">Sterling presents a market opportunity to better engage girls in learning engineering.</span><o:p></o:p></div>
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Sterling’s initial product hypothesis is that Girls like to build and boys like to read.<o:p></o:p></div>
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Sterling does not research buyer or user behavior: Research is irrelevant, she believes.<o:p></o:p></div>
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Immediately following the launch video, GoldieBlox is acquired as a wholly-owned subsidiary by Fisher-Price.<o:p></o:p></div>
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<br /></div>
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From the team case about Chipotle's Mexican Grill we learn that:<o:p></o:p></div>
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following contaminations in its food supply, Chipotle has avoided costly fixes and bad publicity by simply doing business as usual.<o:p></o:p></div>
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<span style="background: yellow;">Chipotle promotes using locally sourced and organic ingredients while trying to keep prices competitive.</span><o:p></o:p></div>
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Chipotle’s market potential is global, but Chipotle today operates only in the western US.<o:p></o:p></div>
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The Chipotle brand is an unprecedented success due to ongoing support by its parent company, McDonald’s.<o:p></o:p></div>
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Chipotle’s value proposition, “less for more,” is not advertised well to consumers.<o:p></o:p></div>
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<br /></div>
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From the team case about Pokémon GO we learn that:<o:p></o:p></div>
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<span style="background: yellow;">Pokémon GO is the result of partnership with Niantic Labs, Nintendo and The Pokémon Company.</span><o:p></o:p></div>
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Pokémon GO’s product launch was intended as a direct competitive challenge to Google’s re-introduction of Google Glass.<o:p></o:p></div>
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Pokémon GO’s product experiment with augmented reality has been a catastrophic failure, a setback for the industry.<o:p></o:p></div>
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“a” and “b” are correct.<o:p></o:p></div>
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“a”, “b” and “c” are correct.<o:p></o:p></div>
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<br /></div>
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Given an interest in healthy vegan lunches and the choices below, what should Tastee Salads, Inc., in starting up its Bay Area food truck business, do first?<o:p></o:p></div>
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Develop the marketing mix (4Ps) as quickly as possible.<o:p></o:p></div>
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Consult with restaurant designers on how to outfit the food truck.<o:p></o:p></div>
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<span style="background: yellow;">Determine the target customer.</span><o:p></o:p></div>
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Decide what vegan salad ingredients it will offer.<o:p></o:p></div>
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Organize the plan for distributor support, and select appropriate intermediaries.<o:p></o:p></div>
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<br /></div>
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Given categories of new product types, what combination below typically accounts for more than half of all new products?<o:p></o:p></div>
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new-to-the-world products + cost reductions<o:p></o:p></div>
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<span style="background: yellow;">improvements to existing products + additions to existing product lines</span><o:p></o:p></div>
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repositioned products + new-to-the-firm products<o:p></o:p></div>
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cost reductions + loss leaders<o:p></o:p></div>
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none of the above applies<o:p></o:p></div>
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Given the categories of new product types, repositioned products<o:p></o:p></div>
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<span style="background: yellow;">represent products retargeted or repurposed for new users or new applications</span><o:p></o:p></div>
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represent the largest percentage of new product development work overall<o:p></o:p></div>
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represent current products made better<o:p></o:p></div>
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“a” and “b” are correct<o:p></o:p></div>
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“a,” “b” and “c” are correct</div>
<br />
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Given the following steps, the preferred sequence of activity in the Lean Product Process would be<o:p></o:p></div>
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identify underserved customer needs / define your value proposition / determine your target customers.<o:p></o:p></div>
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determine your target customers / define your value proposition / create your prototype.<o:p></o:p></div>
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<span style="background: yellow;">determine your target customers / identify underserved customer needs / define your value proposition.</span><o:p></o:p></div>
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define your value proposition/ specify your feature set/ identify underserved customer needs.<o:p></o:p></div>
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There is no preferred sequence in new product or service development.<o:p></o:p></div>
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<br /></div>
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In applying design thinking, empathize most likely would specifically include<o:p></o:p></div>
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<span style="background: yellow;">interviewing the client’s current managers and key customers</span><o:p></o:p></div>
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creating a new competitive pricing strategy for the client<o:p></o:p></div>
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brainstorming to suggest improved features for the client’s proposed new service<o:p></o:p></div>
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prototyping a new product design for testing by the client<o:p></o:p></div>
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all of the above are correct<o:p></o:p></div>
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<br /></div>
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In developing the Customer Profile for Value Proposition Design, Jobs include<o:p></o:p></div>
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those activities most important to the customer’s work-life balance, exclusive of career employment<o:p></o:p></div>
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<span style="background: yellow;">the things customers are trying to get done in their work or life</span><o:p></o:p></div>
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the minimum work necessary by the product or service development team to address customer pains<o:p></o:p></div>
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a complete set of product or service features that the customer expects<o:p></o:p></div>
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“b” and “c” are correct<o:p></o:p></div>
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<br /></div>
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In developing the Customer Profile for Value Proposition Design, Pains include <o:p></o:p></div>
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those tasks which are problematic or challenging for the product or service developer<o:p></o:p></div>
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contentious or disagreeable members of the product or service team<o:p></o:p></div>
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<span style="background: yellow;">anything that annoys your customer before, during, and after trying to get a job done</span><o:p></o:p></div>
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anything that annoys you before, during, and after trying to get a job done<o:p></o:p></div>
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all of the above are correct<o:p></o:p></div>
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<br /></div>
<div class="MsoNormal">
In performing SWOT analysis,<o:p></o:p></div>
<div class="MsoNormal">
<span style="background: yellow;">concerns about negative economic forecasts are included under “Threats”</span><o:p></o:p></div>
<div class="MsoNormal">
competitors’ new product failures are included under “Strengths”<o:p></o:p></div>
<div class="MsoNormal">
an experienced leadership team at the top of your organization is included under “Opportunities”<o:p></o:p></div>
<div class="MsoNormal">
predictions of skilled labor shortages in the future are included under “Weaknesses”<o:p></o:p></div>
<div class="MsoNormal">
all of the above are correct</div>
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<br /></div>
<div class="MsoNormal">
Maslow’s Hierarchy of Needs<o:p></o:p></div>
<div class="MsoNormal">
is a problem-solving strategy of large companies with many management layers<o:p></o:p></div>
<div class="MsoNormal">
tells us that our need for food and shelter is less important than need for love<o:p></o:p></div>
<div class="MsoNormal">
tells us that buyer behavior can be changed by science, creativity and luck<o:p></o:p></div>
<div class="MsoNormal">
<span style="background: yellow;">tells us that satisfying our need for personal safety comes before need for self-improvement</span><o:p></o:p></div>
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none of the above<o:p></o:p></div>
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<br /></div>
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Of the following, in applying Blue Ocean Strategy to product and service management, what is the primary objective?<o:p></o:p></div>
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Compete in an existing market space<o:p></o:p></div>
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Beat the competition<o:p></o:p></div>
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Make the value-cost trade off<o:p></o:p></div>
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<span style="background: yellow;">Create and capture new demand</span><o:p></o:p></div>
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Satisfy current customers</div>
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Services have special characteristics, as distinct from products. Services are:<o:p></o:p></div>
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easily inventoried, and stored for later use<o:p></o:p></div>
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<span style="background: yellow;">intangible</span><o:p></o:p></div>
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unfailingly predictable when it comes to customer benefits and outcomes<o:p></o:p></div>
<div class="MsoNormal">
“a” and “c” are correct<o:p></o:p></div>
<div class="MsoNormal">
“a,” “b” and “c” are correct<o:p></o:p></div>
<br />
Universal design<br />
<span style="background-color: yellow;">seeks to create products usable by anyone regardless of age or ability</span><br />
is based entirely on ergonomics<br />
is based entirely on economics<br />
produces complete marketing offerings that may be sold globally<br />
establishes visual equity across the products or services under consideration<br />
<br />
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With lickety-stick, we have<o:p></o:p></div>
<div class="MsoNormal">
a low-end disruptive innovation from the U.S. Postal Service for easier-to-use snail-mail stamps.<o:p></o:p></div>
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a product characteristic of the well-known 3M-branded adhesive that is temporarily permanent.<o:p></o:p></div>
<div class="MsoNormal">
the process by which ideas can be systematically screened, developed and launched by product managers.<o:p></o:p></div>
<div class="MsoNormal">
<span style="background: yellow;">quick-testing with customers of numerous prototypes to determine feature preferences.</span><o:p></o:p></div>
<div class="MsoNormal">
the best of Chipotle’s house salsa<o:p></o:p></div>
<br />
With prototyping, designers:<br />
seek to demonstrate attributes or features, through mock-up, of a product or service in development<br />
try to test attributes or features of a product or service before further investments are made<br />
look for one ideal global solution to a product or service development issue<br />
<span style="background-color: yellow;">“a” and “b” are correct</span><br />
“a,” “b” and “c” are correctOrangehttp://www.blogger.com/profile/00451860658742728627noreply@blogger.com0tag:blogger.com,1999:blog-8078700684572586728.post-9063868467438125422017-02-08T00:00:00.000-08:002020-02-25T00:29:49.924-08:00Econ Assignment<table style="color: #333333; font-family: droid-serif, serif; font-size: 12px; width: 100%px;"><tbody>
<tr><td valign="top"><div class="q4-problem" id="quiz-cip" style="width: 940px;">
<div class="q4-problem-title" id="problemTitleDiv" style="font-family: verdana, arial, sans-serif; font-weight: bold; margin-left: 12px;">
<strong style="background-color: #f3f3f3;">1. Principles of tax equity</strong></div>
<div class="q4-problem-title" id="problemTitleDiv" style="margin-left: 12px;">
<span style="color: #eeeeee; font-family: "verdana" , "arial" , sans-serif;"><b style="background-color: #eeeeee;">The mayor of Vancouver wants to upgrade the public transportation system. In order to fund the improvements, the mayor proposes charging an extra $1 for each ride taken.</b></span><br />
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<br /></div>
<div class="q4-problem-title" id="problemTitleDiv" style="font-family: verdana, arial, sans-serif; font-weight: bold; margin-left: 12px;">
<strong style="background-color: #f3f3f3;">2. Computing and interpreting average tax rates</strong></div>
<div class="q4-problem-title" id="problemTitleDiv" style="margin-left: 12px;">
<span style="background-color: #f3f3f3;"><span style="color: #f3f3f3; font-family: "verdana" , "arial" , sans-serif;"><b>In a hypothetical economy... The following table shows the annual taxable income and tax liability for these three single individuals...</b></span></span><br />
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<a href="https://blogger.googleusercontent.com/img/b/R29vZ2xl/AVvXsEiaM23a5BblNOPIuxmTEjNlT5uhT7MXamo4SJYiBt5KGcUxnRkSnyeojumeRlWbxvhMy6LqzL5BP_ppb5CtVREHG8pOEiGhkzgfi9ovjSFnXp9tFSLdfdJO9pcu0G8qlK1C5CGEXMPZls8/s1600/2-1.png" imageanchor="1" style="margin-left: 1em; margin-right: 1em;"><img border="0" data-original-height="306" data-original-width="924" src="https://blogger.googleusercontent.com/img/b/R29vZ2xl/AVvXsEiaM23a5BblNOPIuxmTEjNlT5uhT7MXamo4SJYiBt5KGcUxnRkSnyeojumeRlWbxvhMy6LqzL5BP_ppb5CtVREHG8pOEiGhkzgfi9ovjSFnXp9tFSLdfdJO9pcu0G8qlK1C5CGEXMPZls8/s1600/2-1.png" /></a></div>
<div style="font-family: verdana, arial, sans-serif; font-weight: bold;">
<strong style="background-color: #f3f3f3;"><br /></strong></div>
</div>
<div class="q4-problem-title" id="problemTitleDiv" style="font-family: verdana, arial, sans-serif; font-weight: bold; margin-left: 12px;">
<strong style="background-color: #f3f3f3;">3. Understanding marginal and average tax rates</strong><br />
<strong><span style="background-color: #f3f3f3; font-family: "verdana" , serif; font-weight: 400;"><span style="color: #f3f3f3;">Consider the economy of Cocoland, where citizens consume only coconuts. Assume that coconuts are priced at $1 each. The government has devised the following tax plans:</span></span></strong></div>
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<br /></div>
<div class="q4-problem-title" id="problemTitleDiv" style="font-family: verdana, arial, sans-serif; font-weight: bold; margin-left: 12px;">
<strong style="background-color: #f3f3f3;">4. Taxes paid for a given income level</strong><br />
<strong><span style="background-color: #f3f3f3; font-family: "verdana" , serif; font-weight: 400;"><span style="color: #f3f3f3;">Akshay is single and lives in Thunder Bay. Akshay earned $60,000 in 2013. The following table shows the federal tax rate for individuals in 2013.</span></span></strong><br />
<strong><span style="background-color: #f3f3f3; font-family: "verdana" , serif; font-weight: 400;"><span style="color: #f3f3f3;">Fill in the following table with Akshay’s marginal tax rate, total amount of taxes owed, and average tax rate for 2013.</span></span></strong></div>
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<a href="https://blogger.googleusercontent.com/img/b/R29vZ2xl/AVvXsEiskU5lbE_KPY0bkOLMlyQVk-CfyznxA9NOwn2giMory_ZrmVzbzUIhohr1DtM3ihWz52hg4FZMcR-lgoOlAc3TBuN-pCkvc5KGG62BD3GHooB1AeI7Bhks5v4i2X6iZQS8A4m6pg_U_vo/s1600/4.png" imageanchor="1" style="margin-left: 1em; margin-right: 1em;"><img border="0" data-original-height="427" data-original-width="911" src="https://blogger.googleusercontent.com/img/b/R29vZ2xl/AVvXsEiskU5lbE_KPY0bkOLMlyQVk-CfyznxA9NOwn2giMory_ZrmVzbzUIhohr1DtM3ihWz52hg4FZMcR-lgoOlAc3TBuN-pCkvc5KGG62BD3GHooB1AeI7Bhks5v4i2X6iZQS8A4m6pg_U_vo/s1600/4.png" /></a></div>
<h2>
</h2>
<h2>
<span style="background-color: #f3f3f3;"><span style="color: black;">Questions 5 to 9 was included in <a href="https://orange520.blogspot.com/2015/10/micro-chapter-11-public-goods-and.html" target="_blank">here</a></span></span></h2>
</div>
<div class="q4-problem-title" id="problemTitleDiv" style="font-family: verdana, arial, sans-serif; font-weight: bold; margin-left: 12px;">
<strong style="background-color: #f3f3f3;">5 . Categories of goods</strong></div>
<div class="q4-problem-title" id="problemTitleDiv" style="font-family: verdana, arial, sans-serif; font-weight: bold; margin-left: 12px;">
<strong><span style="background-color: #f3f3f3; font-family: "verdana" , serif; font-style: italic; font-weight: 400;"><span style="color: #f3f3f3;">Complete the following table by selecting the appropriate definition for each of the given terms.</span></span></strong><br />
<strong><span style="background-color: #f3f3f3; font-family: "verdana" , serif; font-weight: 400;"><span style="color: #f3f3f3;">If a good is both excludable and not rival in consumption, then it is</span></span></strong></div>
<div class="q4-problem-title" id="problemTitleDiv" style="font-family: verdana, arial, sans-serif; font-weight: bold; margin-left: 12px;">
<strong style="background-color: #f3f3f3;">6 . What kind of good is it?</strong></div>
<div class="q4-problem-title" id="problemTitleDiv" style="font-family: verdana, arial, sans-serif; font-weight: bold; margin-left: 12px;">
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</div>
<strong><span style="background-color: #f3f3f3; font-family: "verdana" , serif; font-style: italic; font-weight: 400;"><span style="color: #f3f3f3;">Determine whether each of the following goods is a private good, a public good, a common resource, or a club good.</span></span></strong></div>
<div class="q4-problem-title" id="problemTitleDiv" style="font-family: verdana, arial, sans-serif; font-weight: bold; margin-left: 12px;">
<strong style="background-color: #f3f3f3;">7 . Voluntary contributions toward a public good</strong></div>
<div class="q4-problem-title" id="problemTitleDiv" style="font-family: verdana, arial, sans-serif; font-weight: bold; margin-left: 12px;">
<strong><span style="background-color: #f3f3f3; font-family: "verdana" , serif; font-weight: 400;"><span style="color: #f3f3f3;">are considering contributing toward the creation of a public park. Each can choose whether to contribute $300 to the public park or to keep that </span></span></strong></div>
<div class="q4-problem-title" id="problemTitleDiv" style="font-family: verdana, arial, sans-serif; font-weight: bold; margin-left: 12px;">
<strong style="background-color: #f3f3f3;">8 . Common resources versus private goods</strong></div>
<div class="q4-problem-title" id="problemTitleDiv" style="font-family: verdana, arial, sans-serif; font-weight: bold; margin-left: 12px;">
<strong><span style="background-color: #f3f3f3; font-family: "verdana" , serif; font-weight: 400;"><span style="color: #f3f3f3;">The fish in the private pond are considered</span></span></strong></div>
<div class="q4-problem-title" id="problemTitleDiv" style="font-family: verdana, arial, sans-serif; font-weight: bold; margin-left: 12px;">
<strong style="background-color: #f3f3f3;">9 . Common resources and the Tragedy of the Commons</strong><br />
<strong><span style="background-color: #f3f3f3; font-family: "verdana" , serif; font-weight: 400;"><span style="color: #f3f3f3;">Paolo, Van, and Carlos are fishermen who live next to a lake that is open to fishing</span></span></strong><br />
<strong style="background-color: #f3f3f3;"></strong><br />
<h2>
<span style="background-color: #f3f3f3;"><span style="color: black;">Questions 5 to 9 was included in <a href="https://orange520.blogspot.com/2015/10/micro-chapter-11-public-goods-and.html" target="_blank">here</a></span></span></h2>
<div>
<span style="background-color: #f3f3f3;"><br /></span></div>
<div>
<span style="background-color: #f3f3f3;"><span style="color: #100000; font-family: Arial, Tahoma, Helvetica, FreeSans, sans-serif; font-size: 13.5px; font-weight: 400; text-align: justify;">Identical products, as well as a large number of buyers and sellers, are characteristics of a perfectly competitive market. In such markets, sellers of goods cannot influence the prevailing market price, giving them the role of price takers in the market.</span></span><br />
<span style="background-color: #f3f3f3;"><span style="color: #100000; font-family: Arial, Tahoma, Helvetica, FreeSans, sans-serif; font-size: 13.5px; font-weight: 400; text-align: justify;"><br /></span></span>
<span style="background-color: #f3f3f3;"><span style="color: #100000; font-family: Arial, Tahoma, Helvetica, FreeSans, sans-serif; font-size: 13.5px; font-weight: 400; text-align: justify;">The market for wheat does exhibit the two primary characteristics that define perfectly competitive markets. - TRUE</span></span></div>
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</tbody></table>
Orangehttp://www.blogger.com/profile/00451860658742728627noreply@blogger.com0tag:blogger.com,1999:blog-8078700684572586728.post-86116933663279571332017-02-01T00:00:00.000-08:002017-04-03T01:32:02.007-07:00Macroeconomics Assignment<div class="MsoNormal">
<span style="font-family: "times new roman";"><span style="background-color: white; color: orange; font-size: 14px;"><b>I might be wrong...</b></span></span><br />
<span style="font-family: "times new roman";"><span style="background-color: white; font-size: 14px;"><b>Assume that demand for a commodity is represented by the equation P = 10 – 0.2 Q d, and supply by the equation P = 2 + 0.2 Qs where Qd and Q s are quantity demanded and quantity supplied, respectively, and P is the Price. Use the equilibrium condition Qs = Qd ,</b></span></span></div>
<div class="MsoNormal">
<span style="font-family: "times new roman";"><span style="background-color: white; font-size: 14px;"><b>1: Solve the equations to determine equilibrium price.</b></span></span></div>
<div class="MsoNormal">
<span style="font-family: "times new roman";"><span style="background-color: white; font-size: 14px;"><b><a href="https://blogger.googleusercontent.com/img/b/R29vZ2xl/AVvXsEiXKFNd6YI0E0w0s8ilU-cXp7naJ8TDKXVXx571WIvWAy1N9IyuWiMhp8ZHG3J_lR2vlLPMplErkcNHtb0ppNMbWVWX8wGD_OjF3ZnYvH6O9VQoclb9cKoBcjNPFfAPmnc2GVH00WYss-U/s1600/AX%255BOR%2524DW8MMM0IHBT%255D%257B5Z%2524P.png" imageanchor="1"><img border="0" src="https://blogger.googleusercontent.com/img/b/R29vZ2xl/AVvXsEiXKFNd6YI0E0w0s8ilU-cXp7naJ8TDKXVXx571WIvWAy1N9IyuWiMhp8ZHG3J_lR2vlLPMplErkcNHtb0ppNMbWVWX8wGD_OjF3ZnYvH6O9VQoclb9cKoBcjNPFfAPmnc2GVH00WYss-U/s1600/AX%255BOR%2524DW8MMM0IHBT%255D%257B5Z%2524P.png" /></a></b></span></span></div>
<div class="MsoNormal">
<span style="font-family: "times new roman";"><span style="background-color: white; font-size: 14px;"><b><br /></b></span></span><span style="font-family: "times new roman";"><span style="background-color: white; font-size: 14px;"><b>2: Now determine equilibrium quantity.</b></span></span></div>
<div class="MsoNormal">
<span style="font-family: "times new roman";"><span style="background-color: white; font-size: 14px;"><b><a href="https://blogger.googleusercontent.com/img/b/R29vZ2xl/AVvXsEggTnz_PWXP8IVAkduOMTcf7nVUndMp7rCuH2baQHDJTYoU53YrT4e1wrdK4fYT5vjicdKPOIbg-ACT1JhPBHIjiMMrPUvr3eF7cZykm2HNDlXYeoiuFmtzYbgeJHejKNEax2y23B2xVnU/s1600/%2528%257D%2529H%257DH5W%257E2N%2560%2540G4%2528HB%2524%2540%2524%257DQ.png" imageanchor="1"><img border="0" src="https://blogger.googleusercontent.com/img/b/R29vZ2xl/AVvXsEggTnz_PWXP8IVAkduOMTcf7nVUndMp7rCuH2baQHDJTYoU53YrT4e1wrdK4fYT5vjicdKPOIbg-ACT1JhPBHIjiMMrPUvr3eF7cZykm2HNDlXYeoiuFmtzYbgeJHejKNEax2y23B2xVnU/s400/%2528%257D%2529H%257DH5W%257E2N%2560%2540G4%2528HB%2524%2540%2524%257DQ.png" /></a></b></span></span><br />
<span style="font-family: "times new roman";"><span style="background-color: white; font-size: 14px;"><b><br /></b></span></span></div>
<div class="MsoNormal">
<span style="font-family: "times new roman";"><span style="background-color: white; font-size: 14px;"><b>3: Graph the two equations to substantiate your answers and label these two graphs as D1 and S1.</b></span></span></div>
<div class="MsoNormal">
<span style="font-family: "times new roman";"><span style="background-color: white; font-size: 14px;"><b><a href="https://blogger.googleusercontent.com/img/b/R29vZ2xl/AVvXsEjo-Opwq578pTlhruOt6mEuQ7I-kqVsEcp3fAuoK59UAwEcPYdzKQ5wMs1Okhf5ygbM9Q3ZFns1Znp3g0h5UQdvkpylMNx4MM5NvgiAHzvYwd4_3xP28QHFtIpN6Pogb4iclCtHw0ONoLs/s1600/SGZ_2%255B605F%2560_%257EF44SL9I5%255BN.png" imageanchor="1"><img border="0" src="https://blogger.googleusercontent.com/img/b/R29vZ2xl/AVvXsEjo-Opwq578pTlhruOt6mEuQ7I-kqVsEcp3fAuoK59UAwEcPYdzKQ5wMs1Okhf5ygbM9Q3ZFns1Znp3g0h5UQdvkpylMNx4MM5NvgiAHzvYwd4_3xP28QHFtIpN6Pogb4iclCtHw0ONoLs/s1600/SGZ_2%255B605F%2560_%257EF44SL9I5%255BN.png" /></a></b></span></span><br />
<span style="font-family: "times new roman";"><span style="background-color: white; font-size: 14px;"><b><br /></b></span></span></div>
<div class="MsoNormal">
<span style="font-family: "times new roman";"><span style="background-color: white; font-size: 14px;"><b>4: Furthermore; assume the demand for this product increases because of a change in income.</b></span></span></div>
<div class="MsoNormal">
<span style="font-family: "times new roman";"><span style="background-color: white; font-size: 14px;"><b>A. graph the new demand curve and label as D 2.</b></span></span><br />
<span style="font-family: "times new roman";"><span style="background-color: white; font-size: 14px;"><b><a href="https://blogger.googleusercontent.com/img/b/R29vZ2xl/AVvXsEgNZ4zWfxYkDn-62capwAR4Jnn78KCPS6goIcWR-h3dPkNtA4o4Kjf5jESPyw27oKbnpezV2-6vqQ44iOjVQrBsohxmg5cDIJh31E66LEEt7luZwSUdH_jMfBFFbNKfbNOWc-zBHDOm60c/s1600/29WT6V%2540%2560UF91%257E%25242VAF%257D271J.png" imageanchor="1"><img border="0" src="https://blogger.googleusercontent.com/img/b/R29vZ2xl/AVvXsEgNZ4zWfxYkDn-62capwAR4Jnn78KCPS6goIcWR-h3dPkNtA4o4Kjf5jESPyw27oKbnpezV2-6vqQ44iOjVQrBsohxmg5cDIJh31E66LEEt7luZwSUdH_jMfBFFbNKfbNOWc-zBHDOm60c/s1600/29WT6V%2540%2560UF91%257E%25242VAF%257D271J.png" /></a></b></span></span><br />
<span style="font-family: "times new roman";"><span style="background-color: white; font-size: 14px;"><b><br /></b></span></span></div>
<div class="MsoNormal">
<span style="font-family: "times new roman";"><span style="background-color: white; font-size: 14px;"><b>B. What will be the new equilibrium price and quantity compare to the initial one.</b></span></span><br />
<div class="p" style="background: rgb(255, 255, 255); line-height: 32px; margin-bottom: 0pt; margin-top: 0pt;">
<span style="font-family: "times new roman"; font-size: 12pt;">The demand shifts to the right And b</span><span style="font-family: "times new roman"; font-size: 12pt;">oth price and quantity will increase.</span><span style="font-family: "times new roman"; font-size: 12pt;"><o:p></o:p></span></div>
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<span style="font-family: "times new roman";"><span style="background-color: white; font-size: 14px;"><b><br /></b></span></span><span style="font-family: "times new roman";"><span style="background-color: white; font-size: 14px;"><b>C. Is this product normal good or inferior good?</b></span></span><br />
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<span style="font-family: "times new roman"; font-size: 12pt;">It is a normal good with positive income effect.</span></div>
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Orangehttp://www.blogger.com/profile/00451860658742728627noreply@blogger.com1tag:blogger.com,1999:blog-8078700684572586728.post-25787918333085515222017-01-03T01:15:00.000-08:002017-11-11T22:49:23.934-08:00Business Law - Chapter 15 Consideration<div class="MsoNormal" style="margin-bottom: 15.9500pt; margin-top: 15.9500pt; mso-layout-grid-align: none; mso-pagination: lines-together; page-break-after: avoid; text-autospace: none;">
<span style="font-family: "Times New Roman"; font-size: 12pt;">Consideration is optional in every contract. </span><span style="font-family: "Times New Roman"; font-size: 12pt;"><br /></span><b><u><span style="font-family: "Times New Roman"; font-size: 12pt;">FALSE</span></u></b><b><u><span style="font-family: "Times New Roman"; font-size: 12pt;"><o:p></o:p></span></u></b></div>
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<span style="font-family: "Times New Roman"; font-size: 12pt;">In a bilateral contract, the consideration for a promise is a completed act. </span><span style="font-family: "Times New Roman"; font-size: 12pt;"><br /></span><b><u><span style="font-family: "Times New Roman"; font-size: 12pt;">FALSE</span></u></b><b><u><span style="font-family: "Times New Roman"; font-size: 12pt;"><o:p></o:p></span></u></b></div>
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<span style="font-family: "Times New Roman"; font-size: 12pt;">An exception to the rule requiring consideration is promissory estoppel. </span><span style="font-family: "Times New Roman"; font-size: 12pt;"><br /></span><b><u><span style="font-family: "Times New Roman"; font-size: 12pt;">TRUE</span></u></b><b><u><span style="font-family: "Times New Roman"; font-size: 12pt;"><o:p></o:p></span></u></b></div>
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<span style="font-family: "Times New Roman"; font-size: 12pt;">An illusory promise is not a consideration. </span><span style="font-family: "Times New Roman"; font-size: 12pt;"><br /></span><b><u><span style="font-family: "Times New Roman"; font-size: 12pt;">TRUE</span></u></b><b><u><span style="font-family: "Times New Roman"; font-size: 12pt;"><o:p></o:p></span></u></b></div>
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<span style="font-family: "Times New Roman"; font-size: 12pt;">As a </span><span style="font-family: "Times New Roman"; font-size: 12pt;">general </span><span style="font-family: "Times New Roman"; font-size: 12pt;">rule, past consideration qualifies as consideration. </span><span style="font-family: "Times New Roman"; font-size: 12pt;"><br /></span><b><u><span style="font-family: "Times New Roman"; font-size: 12pt;">FALSE</span></u></b><b><u><span style="font-family: "Times New Roman"; font-size: 12pt;"><o:p></o:p></span></u></b></div>
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<span style="font-family: "Times New Roman"; font-size: 12pt;">In some cases, if past consideration was given with expectation of future payment, the court may enforce the promise. </span><span style="font-family: "Times New Roman"; font-size: 12pt;"><br /></span><b><u><span style="font-family: "Times New Roman"; font-size: 12pt;">TRUE</span></u></b><b><u><span style="font-family: "Times New Roman"; font-size: 12pt;"><o:p></o:p></span></u></b></div>
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<span style="font-family: "Times New Roman"; font-size: 12pt;">A promise to do something that you are already obligated to do is generally a valid consideration. </span><span style="font-family: "Times New Roman"; font-size: 12pt;"><br /></span><b><u><span style="font-family: "Times New Roman"; font-size: 12pt;">FALSE</span></u></b><b><u><span style="font-family: "Times New Roman"; font-size: 12pt;"><o:p></o:p></span></u></b></div>
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<span style="font-family: "Times New Roman"; font-size: 12pt;">The UCC permits requirement, but not output, contracts for the sale of goods. </span><span style="font-family: "Times New Roman"; font-size: 12pt;"><br /></span><b><u><span style="font-family: "Times New Roman"; font-size: 12pt;">FALSE</span></u></b><b><u><span style="font-family: "Times New Roman"; font-size: 12pt;"><o:p></o:p></span></u></b></div>
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<span style="font-family: "Times New Roman"; font-size: 12pt;">Partial payment of a debt may or may not be valid consideration, depending on whether the debt is liquidated or unliquidated. </span><span style="font-family: "Times New Roman"; font-size: 12pt;"><br /></span><b><u><span style="font-family: "Times New Roman"; font-size: 12pt;">TRUE</span></u></b><b><u><span style="font-family: "Times New Roman"; font-size: 12pt;"><o:p></o:p></span></u></b></div>
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<span style="font-family: "Times New Roman"; font-size: 12pt;">A liquidated debt may be the subject of an accord and satisfaction. </span><span style="font-family: "Times New Roman"; font-size: 12pt;"><br /></span><b><u><span style="font-family: "Times New Roman"; font-size: 12pt;">FALSE</span></u></b><span style="font-family: "Times New Roman"; font-size: 9pt;"><o:p></o:p></span></div>
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<span style="font-family: "Times New Roman"; font-size: 12pt;">Which of the following is what a person will receive in return for performing a contract obligation? </span><span style="font-family: "Times New Roman"; font-size: 12pt;"><br /></span><b><u><span style="font-family: "Times New Roman"; font-size: 12pt;">A.</span></u></b><span style="font-family: "Times New Roman"; font-size: 12pt;"> Consideration</span><span style="font-family: "Times New Roman"; font-size: 12pt;"><br /></span><span style="color: grey; font-family: 'Times New Roman'; font-size: 12.0000pt; mso-spacerun: 'yes';">B.</span><span style="font-family: "Times New Roman"; font-size: 12pt;"> Acknowledgement</span><span style="font-family: "Times New Roman"; font-size: 12pt;"><br /></span><span style="color: grey; font-family: 'Times New Roman'; font-size: 12.0000pt; mso-spacerun: 'yes';">C.</span><span style="font-family: "Times New Roman"; font-size: 12pt;"> Approval</span><span style="font-family: "Times New Roman"; font-size: 12pt;"><br /></span><span style="color: grey; font-family: 'Times New Roman'; font-size: 12.0000pt; mso-spacerun: 'yes';">D.</span><span style="font-family: "Times New Roman"; font-size: 12pt;"> Accord</span><span style="font-family: "Times New Roman"; font-size: 12pt;"><br /></span><span style="color: grey; font-family: 'Times New Roman'; font-size: 12.0000pt; mso-spacerun: 'yes';">E.</span><span style="font-family: "Times New Roman"; font-size: 12pt;"> Accession</span><span style="font-family: "Times New Roman"; font-size: 12pt;"><o:p></o:p></span></div>
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<span style="font-family: "Times New Roman"; font-size: 12pt;">Sam promises his uncle, Bob, that he will lose 10 pounds and exercise every day during the spring semester in exchange for having his tuition paid for the fall semester. The uncle agrees; but after Sam has lost 10 pounds and exercised all semester, Bob refuses to pay saying that no contract existed. Which of the following is true? </span><span style="font-family: "Times New Roman"; font-size: 12pt;"><br /></span><b><u><span style="font-family: "Times New Roman"; font-size: 12pt;">A.</span></u></b><span style="font-family: "Times New Roman"; font-size: 12pt;"> Consideration was present, there was an enforceable contract, and Bob has wrongfully refused to pay.</span><span style="font-family: "Times New Roman"; font-size: 12pt;"><br /></span><span style="color: grey; font-family: 'Times New Roman'; font-size: 12.0000pt; mso-spacerun: 'yes';">B.</span><span style="font-family: "Times New Roman"; font-size: 12pt;"> There was no consideration present, and Bob has no obligation to pay.</span><span style="font-family: "Times New Roman"; font-size: 12pt;"><br /></span><span style="color: grey; font-family: 'Times New Roman'; font-size: 12.0000pt; mso-spacerun: 'yes';">C.</span><span style="font-family: "Times New Roman"; font-size: 12pt;"> There was no consideration present, but Bob must pay under principles of promissory estoppels.</span><span style="font-family: "Times New Roman"; font-size: 12pt;"><br /></span><span style="color: grey; font-family: 'Times New Roman'; font-size: 12.0000pt; mso-spacerun: 'yes';">D.</span><span style="font-family: "Times New Roman"; font-size: 12pt;"> There was consideration present, but Bob is not required to pay because the contract was illusory.</span><span style="font-family: "Times New Roman"; font-size: 12pt;"><br /></span><span style="color: grey; font-family: 'Times New Roman'; font-size: 12.0000pt; mso-spacerun: 'yes';">E.</span><span style="font-family: "Times New Roman"; font-size: 12pt;"> There was consideration present, but Bob is not required to pay because Bob did not receive a benefit personally.</span><span style="font-family: "Times New Roman"; font-size: 12pt;"><o:p></o:p></span></div>
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<span style="font-family: "Times New Roman"; font-size: 12pt;">Which of the following are examples of consideration? </span><span style="font-family: "Times New Roman"; font-size: 12pt;"><br /></span><span style="color: grey; font-family: 'Times New Roman'; font-size: 12.0000pt; mso-spacerun: 'yes';">A.</span><span style="font-family: "Times New Roman"; font-size: 12pt;"> A benefit to the promisor.</span><span style="font-family: "Times New Roman"; font-size: 12pt;"><br /></span><span style="color: grey; font-family: 'Times New Roman'; font-size: 12.0000pt; mso-spacerun: 'yes';">B.</span><span style="font-family: "Times New Roman"; font-size: 12pt;"> A promise to do something.</span><span style="font-family: "Times New Roman"; font-size: 12pt;"><br /></span><b><u><span style="font-family: "Times New Roman"; font-size: 12pt;">C.</span></u></b><span style="font-family: "Times New Roman"; font-size: 12pt;"> Both a benefit to the promisor and a promise to do something.</span><span style="font-family: "Times New Roman"; font-size: 12pt;"><br /></span><span style="color: grey; font-family: 'Times New Roman'; font-size: 12.0000pt; mso-spacerun: 'yes';">D.</span><span style="font-family: "Times New Roman"; font-size: 12pt;"> An accepted offer.</span><span style="font-family: "Times New Roman"; font-size: 12pt;"><br /></span><span style="color: grey; font-family: 'Times New Roman'; font-size: 12.0000pt; mso-spacerun: 'yes';">E.</span><span style="font-family: "Times New Roman"; font-size: 12pt;"> A valid counteroffer.</span><span style="font-family: "Times New Roman"; font-size: 12pt;"><o:p></o:p></span></div>
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<span style="font-family: "Times New Roman"; font-size: 12pt;">In a bilateral contract, the consideration for each promise is ____. </span><span style="font-family: "Times New Roman"; font-size: 12pt;"><br /></span><span style="color: grey; font-family: 'Times New Roman'; font-size: 12.0000pt; mso-spacerun: 'yes';">A.</span><span style="font-family: "Times New Roman"; font-size: 12pt;"> A completed act</span><span style="font-family: "Times New Roman"; font-size: 12pt;"><br /></span><span style="color: grey; font-family: 'Times New Roman'; font-size: 12.0000pt; mso-spacerun: 'yes';">B.</span><span style="font-family: "Times New Roman"; font-size: 12pt;"> The beginning of action in acceptance, even if it is not complete</span><span style="font-family: "Times New Roman"; font-size: 12pt;"><br /></span><span style="color: grey; font-family: 'Times New Roman'; font-size: 12.0000pt; mso-spacerun: 'yes';">C.</span><span style="font-family: "Times New Roman"; font-size: 12pt;"> An acknowledgement</span><span style="font-family: "Times New Roman"; font-size: 12pt;"><br /></span><b><u><span style="font-family: "Times New Roman"; font-size: 12pt;">D.</span></u></b><span style="font-family: "Times New Roman"; font-size: 12pt;"> A return promise</span><span style="font-family: "Times New Roman"; font-size: 12pt;"><br /></span><span style="color: grey; font-family: 'Times New Roman'; font-size: 12.0000pt; mso-spacerun: 'yes';">E.</span><span style="font-family: "Times New Roman"; font-size: 12pt;"> An agreement</span><span style="font-family: "Times New Roman"; font-size: 12pt;"><o:p></o:p></span></div>
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<span style="font-family: "Times New Roman"; font-size: 12pt;">In a unilateral contract, the consideration for a promise is ____. </span><span style="font-family: "Times New Roman"; font-size: 12pt;"><br /></span><b><u><span style="font-family: "Times New Roman"; font-size: 12pt;">A.</span></u></b><span style="font-family: "Times New Roman"; font-size: 12pt;"> Action</span><span style="font-family: "Times New Roman"; font-size: 12pt;"><br /></span><span style="color: grey; font-family: 'Times New Roman'; font-size: 12.0000pt; mso-spacerun: 'yes';">B.</span><span style="font-family: "Times New Roman"; font-size: 12pt;"> A return promise</span><span style="font-family: "Times New Roman"; font-size: 12pt;"><br /></span><span style="color: grey; font-family: 'Times New Roman'; font-size: 12.0000pt; mso-spacerun: 'yes';">C.</span><span style="font-family: "Times New Roman"; font-size: 12pt;"> An acknowledgement</span><span style="font-family: "Times New Roman"; font-size: 12pt;"><br /></span><span style="color: grey; font-family: 'Times New Roman'; font-size: 12.0000pt; mso-spacerun: 'yes';">D.</span><span style="font-family: "Times New Roman"; font-size: 12pt;"> Consideration</span><span style="font-family: "Times New Roman"; font-size: 12pt;"><br /></span><span style="color: grey; font-family: 'Times New Roman'; font-size: 12.0000pt; mso-spacerun: 'yes';">E.</span><span style="font-family: "Times New Roman"; font-size: 12pt;"> An agreement</span><span style="font-family: "Times New Roman"; font-size: 12pt;"><o:p></o:p></span></div>
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<span style="font-family: "Times New Roman"; font-size: 12pt;">Which of the following is an exception to the rule requiring consideration? </span><span style="font-family: "Times New Roman"; font-size: 12pt;"><br /></span><span style="color: grey; font-family: 'Times New Roman'; font-size: 12.0000pt; mso-spacerun: 'yes';">A.</span><span style="font-family: "Times New Roman"; font-size: 12pt;"> Promissory agreement</span><span style="font-family: "Times New Roman"; font-size: 12pt;"><br /></span><b><u><span style="font-family: "Times New Roman"; font-size: 12pt;">B.</span></u></b><span style="font-family: "Times New Roman"; font-size: 12pt;"> Promissory estoppel</span><span style="font-family: "Times New Roman"; font-size: 12pt;"><br /></span><span style="color: grey; font-family: 'Times New Roman'; font-size: 12.0000pt; mso-spacerun: 'yes';">C.</span><span style="font-family: "Times New Roman"; font-size: 12pt;"> Quasi estoppel</span><span style="font-family: "Times New Roman"; font-size: 12pt;"><br /></span><span style="color: grey; font-family: 'Times New Roman'; font-size: 12.0000pt; mso-spacerun: 'yes';">D.</span><span style="font-family: "Times New Roman"; font-size: 12pt;"> Quasi agreement</span><span style="font-family: "Times New Roman"; font-size: 12pt;"><br /></span><span style="color: grey; font-family: 'Times New Roman'; font-size: 12.0000pt; mso-spacerun: 'yes';">E.</span><span style="font-family: "Times New Roman"; font-size: 12pt;"> Promissory performance</span><span style="font-family: "Times New Roman"; font-size: 12pt;"><o:p></o:p></span></div>
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<span style="font-family: "Times New Roman"; font-size: 12pt;">Which of the following occurs when three conditions are met: one party makes a promise knowing the other party will rely on it; the other party does rely on it; the only way to avoid injustice is to enforce the promise? </span><span style="font-family: "Times New Roman"; font-size: 12pt;"><br /></span><span style="color: grey; font-family: 'Times New Roman'; font-size: 12.0000pt; mso-spacerun: 'yes';">A.</span><span style="font-family: "Times New Roman"; font-size: 12pt;"> Promissory agreement</span><span style="font-family: "Times New Roman"; font-size: 12pt;"><br /></span><b><u><span style="font-family: "Times New Roman"; font-size: 12pt;">B.</span></u></b><span style="font-family: "Times New Roman"; font-size: 12pt;"> Promissory estoppel</span><span style="font-family: "Times New Roman"; font-size: 12pt;"><br /></span><span style="color: grey; font-family: 'Times New Roman'; font-size: 12.0000pt; mso-spacerun: 'yes';">C.</span><span style="font-family: "Times New Roman"; font-size: 12pt;"> Quasi estoppel</span><span style="font-family: "Times New Roman"; font-size: 12pt;"><br /></span><span style="color: grey; font-family: 'Times New Roman'; font-size: 12.0000pt; mso-spacerun: 'yes';">D.</span><span style="font-family: "Times New Roman"; font-size: 12pt;"> Quasi agreement</span><span style="font-family: "Times New Roman"; font-size: 12pt;"><br /></span><span style="color: grey; font-family: 'Times New Roman'; font-size: 12.0000pt; mso-spacerun: 'yes';">E.</span><span style="font-family: "Times New Roman"; font-size: 12pt;"> Promissory performance</span><span style="font-family: "Times New Roman"; font-size: 12pt;"><o:p></o:p></span></div>
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<span style="font-family: "Times New Roman"; font-size: 12pt;">What did the court rule in the case in the text, </span><u><span style="font-family: "Times New Roman"; font-size: 12pt;">Labriola v. Pollard Group, Inc.</span></u><span style="font-family: "Times New Roman"; font-size: 12pt;">, regarding whether the noncompete agreement at issue in the case was enforceable? </span><span style="font-family: "Times New Roman"; font-size: 12pt;"><br /></span><span style="color: grey; font-family: 'Times New Roman'; font-size: 12.0000pt; mso-spacerun: 'yes';">A.</span><span style="font-family: "Times New Roman"; font-size: 12pt;"> The court ruled that the noncompete agreement was enforceable because the employee received independent consideration for it in the form of increased wages.</span><span style="font-family: "Times New Roman"; font-size: 12pt;"><br /></span><span style="color: grey; font-family: 'Times New Roman'; font-size: 12.0000pt; mso-spacerun: 'yes';">B.</span><span style="font-family: "Times New Roman"; font-size: 12pt;"> The court ruled that the noncompete agreement was enforceable because the employee received independent consideration for it in the form of a fixed term of employment.</span><span style="font-family: "Times New Roman"; font-size: 12pt;"><br /></span><span style="color: grey; font-family: 'Times New Roman'; font-size: 12.0000pt; mso-spacerun: 'yes';">C.</span><span style="font-family: "Times New Roman"; font-size: 12pt;"> The court ruled that the noncompete agreement was enforceable because the employee received independent consideration for it in the form of a promotion.</span><span style="font-family: "Times New Roman"; font-size: 12pt;"><br /></span><span style="color: grey; font-family: 'Times New Roman'; font-size: 12.0000pt; mso-spacerun: 'yes';">D.</span><span style="font-family: "Times New Roman"; font-size: 12pt;"> The court ruled that the noncompete agreement was not enforceable because the employee did not receive the consideration agreed upon.</span><span style="font-family: "Times New Roman"; font-size: 12pt;"><br /></span><b><u><span style="font-family: "Times New Roman"; font-size: 12pt;">E.</span></u></b><span style="font-family: "Times New Roman"; font-size: 12pt;"> The court ruled that the noncompete agreement was not enforceable because of lack of consideration.</span><span style="font-family: "Times New Roman"; font-size: 12pt;"><o:p></o:p></span></div>
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<span style="font-family: "Times New Roman"; font-size: 12pt;">Which of the following would </span><u><span style="font-family: "Times New Roman"; font-size: 12pt;">not</span></u><span style="font-family: "Times New Roman"; font-size: 12pt;"> be considered an example of consideration? </span><span style="font-family: "Times New Roman"; font-size: 12pt;"><br /></span><span style="color: grey; font-family: 'Times New Roman'; font-size: 12.0000pt; mso-spacerun: 'yes';">A.</span><span style="font-family: "Times New Roman"; font-size: 12pt;"> A promise to stay in a job until a particular project is completed.</span><span style="font-family: "Times New Roman"; font-size: 12pt;"><br /></span><span style="color: grey; font-family: 'Times New Roman'; font-size: 12.0000pt; mso-spacerun: 'yes';">B.</span><span style="font-family: "Times New Roman"; font-size: 12pt;"> A promise to your football coach to refrain from riding your motorcycle during football season even though you love riding it.</span><span style="font-family: "Times New Roman"; font-size: 12pt;"><br /></span><span style="color: grey; font-family: 'Times New Roman'; font-size: 12.0000pt; mso-spacerun: 'yes';">C.</span><span style="font-family: "Times New Roman"; font-size: 12pt;"> A promise to cook dinner for your roommate for the next six months.</span><span style="font-family: "Times New Roman"; font-size: 12pt;"><br /></span><span style="color: grey; font-family: 'Times New Roman'; font-size: 12.0000pt; mso-spacerun: 'yes';">D.</span><span style="font-family: "Times New Roman"; font-size: 12pt;"> A promise to stop drinking alcohol during exam week.</span><span style="font-family: "Times New Roman"; font-size: 12pt;"><br /></span><b><u><span style="font-family: "Times New Roman"; font-size: 12pt;">E.</span></u></b><span style="font-family: "Times New Roman"; font-size: 12pt;"> A promise to pay your employees as required by law.</span><span style="font-family: "Times New Roman"; font-size: 12pt;"><o:p></o:p></span></div>
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<span style="font-family: "Times New Roman"; font-size: 12pt;">Which of the following is true regarding the adequacy of consideration? </span><span style="font-family: "Times New Roman"; font-size: 12pt;"><br /></span><span style="color: grey; font-family: 'Times New Roman'; font-size: 12.0000pt; mso-spacerun: 'yes';">A.</span><span style="font-family: "Times New Roman"; font-size: 12pt;"> Courts generally consider the adequacy of consideration in determining whether to enforce a contract.</span><span style="font-family: "Times New Roman"; font-size: 12pt;"><br /></span><span style="color: grey; font-family: 'Times New Roman'; font-size: 12.0000pt; mso-spacerun: 'yes';">B.</span><span style="font-family: "Times New Roman"; font-size: 12pt;"> Courts consider the adequacy of consideration only if something is sold for less than 90% of its market value.</span><span style="font-family: "Times New Roman"; font-size: 12pt;"><br /></span><span style="color: grey; font-family: 'Times New Roman'; font-size: 12.0000pt; mso-spacerun: 'yes';">C.</span><span style="font-family: "Times New Roman"; font-size: 12pt;"> Courts consider the adequacy of consideration only if something is sold for less than 80% of its market value.</span><span style="font-family: "Times New Roman"; font-size: 12pt;"><br /></span><span style="color: grey; font-family: 'Times New Roman'; font-size: 12.0000pt; mso-spacerun: 'yes';">D.</span><span style="font-family: "Times New Roman"; font-size: 12pt;"> Courts consider the adequacy of consideration only if something is sold for less than 70% of its market value.</span><span style="font-family: "Times New Roman"; font-size: 12pt;"><br /></span><b><u><span style="font-family: "Times New Roman"; font-size: 12pt;">E.</span></u></b><span style="font-family: "Times New Roman"; font-size: 12pt;"> Courts seldom consider the adequacy of consideration but will do so if fraud is involved.</span><span style="font-family: "Times New Roman"; font-size: 12pt;"><o:p></o:p></span></div>
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<span style="font-family: "Times New Roman"; font-size: 12pt;">As discussed in the case of </span><u><span style="font-family: "Times New Roman"; font-size: 12pt;">Double AA builders, Ltd. v. Grand State</span></u><span style="font-family: "Times New Roman"; font-size: 12pt;"> Construction </span><u><span style="font-family: "Times New Roman"; font-size: 12pt;">L.L.C.</span></u><span style="font-family: "Times New Roman"; font-size: 12pt;">, which of the following may be used to necessitate that a subcontractor perform according to the terms of its bid because the contractor has relied on the subcontractor's bid? </span><span style="font-family: "Times New Roman"; font-size: 12pt;"><br /></span><span style="color: grey; font-family: 'Times New Roman'; font-size: 12.0000pt; mso-spacerun: 'yes';">A.</span><span style="font-family: "Times New Roman"; font-size: 12pt;"> Consideration</span><span style="font-family: "Times New Roman"; font-size: 12pt;"><br /></span><span style="color: grey; font-family: 'Times New Roman'; font-size: 12.0000pt; mso-spacerun: 'yes';">B.</span><span style="font-family: "Times New Roman"; font-size: 12pt;"> Primary consideration</span><span style="font-family: "Times New Roman"; font-size: 12pt;"><br /></span><b><u><span style="font-family: "Times New Roman"; font-size: 12pt;">C.</span></u></b><span style="font-family: "Times New Roman"; font-size: 12pt;"> Promissory estoppel</span><span style="font-family: "Times New Roman"; font-size: 12pt;"><br /></span><span style="color: grey; font-family: 'Times New Roman'; font-size: 12.0000pt; mso-spacerun: 'yes';">D.</span><span style="font-family: "Times New Roman"; font-size: 12pt;"> Reality estoppel</span><span style="font-family: "Times New Roman"; font-size: 12pt;"><br /></span><span style="color: grey; font-family: 'Times New Roman'; font-size: 12.0000pt; mso-spacerun: 'yes';">E.</span><span style="font-family: "Times New Roman"; font-size: 12pt;"> Secondary consideration</span><span style="font-family: "Times New Roman"; font-size: 12pt;"><o:p></o:p></span></div>
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<span style="font-family: "Times New Roman"; font-size: 12pt;">Which of the following is </span><u><span style="font-family: "Times New Roman"; font-size: 12pt;">false</span></u><span style="font-family: "Times New Roman"; font-size: 12pt;"> under the law in England? </span><span style="font-family: "Times New Roman"; font-size: 12pt;"><br /></span><span style="color: grey; font-family: 'Times New Roman'; font-size: 12.0000pt; mso-spacerun: 'yes';">A.</span><span style="font-family: "Times New Roman"; font-size: 12pt;"> England has requirements for consideration.</span><span style="font-family: "Times New Roman"; font-size: 12pt;"><br /></span><b><u><span style="font-family: "Times New Roman"; font-size: 12pt;">B.</span></u></b><span style="font-family: "Times New Roman"; font-size: 12pt;"> England does not recognize the exception of promissory estoppel.</span><span style="font-family: "Times New Roman"; font-size: 12pt;"><br /></span><span style="color: grey; font-family: 'Times New Roman'; font-size: 12.0000pt; mso-spacerun: 'yes';">C.</span><span style="font-family: "Times New Roman"; font-size: 12pt;"> In England, specialty contracts or deeds are an additional exception to the requirement for consideration.</span><span style="font-family: "Times New Roman"; font-size: 12pt;"><br /></span><span style="color: grey; font-family: 'Times New Roman'; font-size: 12.0000pt; mso-spacerun: 'yes';">D.</span><span style="font-family: "Times New Roman"; font-size: 12pt;"> In England, deeds are used to create enforceable promises of gifts to charity.</span><span style="font-family: "Times New Roman"; font-size: 12pt;"><br /></span><span style="color: grey; font-family: 'Times New Roman'; font-size: 12.0000pt; mso-spacerun: 'yes';">E.</span><span style="font-family: "Times New Roman"; font-size: 12pt;"> In England, a deed is a document that creates a binding obligation between parties without consideration when certain formalities are honored.</span><span style="font-family: "Times New Roman"; font-size: 12pt;"><o:p></o:p></span></div>
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<span style="font-family: "Times New Roman"; font-size: 12pt;">Which of the following is true regarding illusory promises? </span><span style="font-family: "Times New Roman"; font-size: 12pt;"><br /></span><b><u><span style="font-family: "Times New Roman"; font-size: 12pt;">A.</span></u></b><span style="font-family: "Times New Roman"; font-size: 12pt;"> Illusory promises are not consideration.</span><span style="font-family: "Times New Roman"; font-size: 12pt;"><br /></span><span style="color: grey; font-family: 'Times New Roman'; font-size: 12.0000pt; mso-spacerun: 'yes';">B.</span><span style="font-family: "Times New Roman"; font-size: 12pt;"> Illusory promises are consideration.</span><span style="font-family: "Times New Roman"; font-size: 12pt;"><br /></span><span style="color: grey; font-family: 'Times New Roman'; font-size: 12.0000pt; mso-spacerun: 'yes';">C.</span><span style="font-family: "Times New Roman"; font-size: 12pt;"> Illusory promises qualify as consideration only when past consideration is at issue.</span><span style="font-family: "Times New Roman"; font-size: 12pt;"><br /></span><span style="color: grey; font-family: 'Times New Roman'; font-size: 12.0000pt; mso-spacerun: 'yes';">D.</span><span style="font-family: "Times New Roman"; font-size: 12pt;"> Illusory promises qualify as consideration only when promissory estoppel is at issue.</span><span style="font-family: "Times New Roman"; font-size: 12pt;"><br /></span><span style="color: grey; font-family: 'Times New Roman'; font-size: 12.0000pt; mso-spacerun: 'yes';">E.</span><span style="font-family: "Times New Roman"; font-size: 12pt;"> Illusory promises are consideration only when a sale of goods is involved.</span><span style="font-family: "Times New Roman"; font-size: 12pt;"><o:p></o:p></span></div>
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<span style="font-family: "Times New Roman"; font-size: 12pt;">Sam offers Betty his bicycle for $75. Which of the following is an example of an illusory promise on the part of Betty? </span><span style="font-family: "Times New Roman"; font-size: 12pt;"><br /></span><span style="color: grey; font-family: 'Times New Roman'; font-size: 12.0000pt; mso-spacerun: 'yes';">A.</span><span style="font-family: "Times New Roman"; font-size: 12pt;"> "I'll take it."</span><span style="font-family: "Times New Roman"; font-size: 12pt;"><br /></span><b><u><span style="font-family: "Times New Roman"; font-size: 12pt;">B.</span></u></b><span style="font-family: "Times New Roman"; font-size: 12pt;"> "I'll take it if I decide to do so."</span><span style="font-family: "Times New Roman"; font-size: 12pt;"><br /></span><span style="color: grey; font-family: 'Times New Roman'; font-size: 12.0000pt; mso-spacerun: 'yes';">C.</span><span style="font-family: "Times New Roman"; font-size: 12pt;"> "I won't pay $75, but I will pay $50."</span><span style="font-family: "Times New Roman"; font-size: 12pt;"><br /></span><span style="color: grey; font-family: 'Times New Roman'; font-size: 12.0000pt; mso-spacerun: 'yes';">D.</span><span style="font-family: "Times New Roman"; font-size: 12pt;"> "I'll take it if you will let me try it out first and the brakes work well."</span><span style="font-family: "Times New Roman"; font-size: 12pt;"><br /></span><span style="color: grey; font-family: 'Times New Roman'; font-size: 12.0000pt; mso-spacerun: 'yes';">E.</span><span style="font-family: "Times New Roman"; font-size: 12pt;"> "I'll take it if you will buy new tires."</span><span style="font-family: "Times New Roman"; font-size: 12pt;"><o:p></o:p></span></div>
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<span style="font-family: "Times New Roman"; font-size: 12pt;">For a court to enforce a promise, ______ must offer consideration. </span><span style="font-family: "Times New Roman"; font-size: 12pt;"><br /></span><span style="color: grey; font-family: 'Times New Roman'; font-size: 12.0000pt; mso-spacerun: 'yes';">A.</span><span style="font-family: "Times New Roman"; font-size: 12pt;"> Only the offeror</span><span style="font-family: "Times New Roman"; font-size: 12pt;"><br /></span><span style="color: grey; font-family: 'Times New Roman'; font-size: 12.0000pt; mso-spacerun: 'yes';">B.</span><span style="font-family: "Times New Roman"; font-size: 12pt;"> Only the offeree</span><span style="font-family: "Times New Roman"; font-size: 12pt;"><br /></span><span style="color: grey; font-family: 'Times New Roman'; font-size: 12.0000pt; mso-spacerun: 'yes';">C.</span><span style="font-family: "Times New Roman"; font-size: 12pt;"> Only the acceptee</span><span style="font-family: "Times New Roman"; font-size: 12pt;"><br /></span><span style="color: grey; font-family: 'Times New Roman'; font-size: 12.0000pt; mso-spacerun: 'yes';">D.</span><span style="font-family: "Times New Roman"; font-size: 12pt;"> Only the acceptor</span><span style="font-family: "Times New Roman"; font-size: 12pt;"><br /></span><b><u><span style="font-family: "Times New Roman"; font-size: 12pt;">E.</span></u></b><span style="font-family: "Times New Roman"; font-size: 12pt;"> Both sides</span><span style="font-family: "Times New Roman"; font-size: 12pt;"><o:p></o:p></span></div>
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<span style="font-family: "Times New Roman"; font-size: 12pt;">Which of the following was the result in the Case Opener in which the attorney sued to recover the value of 3 percent of the defendant's stock based on the fact that he provided a loan to the defending company, and the directors later promised the stock to him? </span><span style="font-family: "Times New Roman"; font-size: 12pt;"><br /></span><b><u><span style="font-family: "Times New Roman"; font-size: 12pt;">A.</span></u></b><span style="font-family: "Times New Roman"; font-size: 12pt;"> The court ruled that the attorney was not entitled to the value of the stock because it was offered as a gift.</span><span style="font-family: "Times New Roman"; font-size: 12pt;"><br /></span><span style="color: grey; font-family: 'Times New Roman'; font-size: 12.0000pt; mso-spacerun: 'yes';">B.</span><span style="font-family: "Times New Roman"; font-size: 12pt;"> The court ruled that the attorney was entitled to the value of the stock because it was offered as a gift.</span><span style="font-family: "Times New Roman"; font-size: 12pt;"><br /></span><span style="color: grey; font-family: 'Times New Roman'; font-size: 12.0000pt; mso-spacerun: 'yes';">C.</span><span style="font-family: "Times New Roman"; font-size: 12pt;"> The court ruled that the attorney was entitled to the value of the stock because it was consideration provided by the company.</span><span style="font-family: "Times New Roman"; font-size: 12pt;"><br /></span><span style="color: grey; font-family: 'Times New Roman'; font-size: 12.0000pt; mso-spacerun: 'yes';">D.</span><span style="font-family: "Times New Roman"; font-size: 12pt;"> The court ruled that the attorney was entitled to the value of the stock based on promissory estoppels.</span><span style="font-family: "Times New Roman"; font-size: 12pt;"><br /></span><span style="color: grey; font-family: 'Times New Roman'; font-size: 12.0000pt; mso-spacerun: 'yes';">E.</span><span style="font-family: "Times New Roman"; font-size: 12pt;"> The court ruled that the attorney was entitled to the value of the stock both because it was consideration provided by the company and also based on promissory estoppels.</span><span style="font-family: "Times New Roman"; font-size: 12pt;"><o:p></o:p></span></div>
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<span style="font-family: "Times New Roman"; font-size: 12pt;">Under the ____, promises based on past consideration may be enforceable to the extent necessary to avoid injustice. </span><span style="font-family: "Times New Roman"; font-size: 12pt;"><br /></span><b><u><span style="font-family: "Times New Roman"; font-size: 12pt;">A.</span></u></b><span style="font-family: "Times New Roman"; font-size: 12pt;"> Restatement (Second) of Contracts</span><span style="font-family: "Times New Roman"; font-size: 12pt;"><br /></span><span style="color: grey; font-family: 'Times New Roman'; font-size: 12.0000pt; mso-spacerun: 'yes';">B.</span><span style="font-family: "Times New Roman"; font-size: 12pt;"> Uniform Commercial Code</span><span style="font-family: "Times New Roman"; font-size: 12pt;"><br /></span><span style="color: grey; font-family: 'Times New Roman'; font-size: 12.0000pt; mso-spacerun: 'yes';">C.</span><span style="font-family: "Times New Roman"; font-size: 12pt;"> Restatement (Second) of Remedies</span><span style="font-family: "Times New Roman"; font-size: 12pt;"><br /></span><span style="color: grey; font-family: 'Times New Roman'; font-size: 12.0000pt; mso-spacerun: 'yes';">D.</span><span style="font-family: "Times New Roman"; font-size: 12pt;"> Common law</span><span style="font-family: "Times New Roman"; font-size: 12pt;"><br /></span><span style="color: grey; font-family: 'Times New Roman'; font-size: 12.0000pt; mso-spacerun: 'yes';">E.</span><span style="font-family: "Times New Roman"; font-size: 12pt;"> Civil law</span><span style="font-family: "Times New Roman"; font-size: 12pt;"><o:p></o:p></span></div>
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<span style="font-family: "Times New Roman"; font-size: 12pt;">A promise to do something that you are already obligated to do is ____. </span><span style="font-family: "Times New Roman"; font-size: 12pt;"><br /></span><span style="color: grey; font-family: 'Times New Roman'; font-size: 12.0000pt; mso-spacerun: 'yes';">A.</span><span style="font-family: "Times New Roman"; font-size: 12pt;"> Valid consideration because it is illusory consideration</span><span style="font-family: "Times New Roman"; font-size: 12pt;"><br /></span><span style="color: grey; font-family: 'Times New Roman'; font-size: 12.0000pt; mso-spacerun: 'yes';">B.</span><span style="font-family: "Times New Roman"; font-size: 12pt;"> Valid consideration only in the employment context</span><span style="font-family: "Times New Roman"; font-size: 12pt;"><br /></span><span style="color: grey; font-family: 'Times New Roman'; font-size: 12.0000pt; mso-spacerun: 'yes';">C.</span><span style="font-family: "Times New Roman"; font-size: 12pt;"> Valid consideration because it is past consideration</span><span style="font-family: "Times New Roman"; font-size: 12pt;"><br /></span><span style="color: grey; font-family: 'Times New Roman'; font-size: 12.0000pt; mso-spacerun: 'yes';">D.</span><span style="font-family: "Times New Roman"; font-size: 12pt;"> Valid consideration only if a sale of goods is involved</span><span style="font-family: "Times New Roman"; font-size: 12pt;"><br /></span><b><u><span style="font-family: "Times New Roman"; font-size: 12pt;">E.</span></u></b><span style="font-family: "Times New Roman"; font-size: 12pt;"> Not valid consideration</span><span style="font-family: "Times New Roman"; font-size: 12pt;"><o:p></o:p></span></div>
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<span style="font-family: "Times New Roman"; font-size: 12pt;">What does the preexisting duty rule mean? </span><span style="font-family: "Times New Roman"; font-size: 12pt;"><br /></span><span style="color: grey; font-family: 'Times New Roman'; font-size: 12.0000pt; mso-spacerun: 'yes';">A.</span><span style="font-family: "Times New Roman"; font-size: 12pt;"> Performance of a duty one is obligated to do under the law is not good consideration.</span><span style="font-family: "Times New Roman"; font-size: 12pt;"><br /></span><span style="color: grey; font-family: 'Times New Roman'; font-size: 12.0000pt; mso-spacerun: 'yes';">B.</span><span style="font-family: "Times New Roman"; font-size: 12pt;"> Performance of an existing contractual duty is not good consideration.</span><span style="font-family: "Times New Roman"; font-size: 12pt;"><br /></span><span style="color: grey; font-family: 'Times New Roman'; font-size: 12.0000pt; mso-spacerun: 'yes';">C.</span><span style="font-family: "Times New Roman"; font-size: 12pt;"> A bilateral contract is not binding without past consideration.</span><span style="font-family: "Times New Roman"; font-size: 12pt;"><br /></span><b><u><span style="font-family: "Times New Roman"; font-size: 12pt;">D.</span></u></b><span style="font-family: "Times New Roman"; font-size: 12pt;"> Performance of a duty one is obligated to do under the law is not good consideration, and performance of an existing contractual duty is not good consideration.</span><span style="font-family: "Times New Roman"; font-size: 12pt;"><br /></span><span style="color: grey; font-family: 'Times New Roman'; font-size: 12.0000pt; mso-spacerun: 'yes';">E.</span><span style="font-family: "Times New Roman"; font-size: 12pt;"> Performance of an existing contractual duty is not good consideration, and a bilateral contract is not binding without past consideration.</span><span style="font-family: "Times New Roman"; font-size: 12pt;"><o:p></o:p></span></div>
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<span style="font-family: "Times New Roman"; font-size: 12pt;">Yolanda agrees to bathe and groom Wendy's dog, Fluffy Puff, for $30. Yolanda agreed to the price before seeing Fluffy Puff who is a chubby dog with lots of hair. Yolanda tells Wendy that if she is going to groom Fluffy Puff, the price will be $40. Wendy reluctantly agrees but tells Yolanda that she should not have been surprised that a dog named Fluffy Puff had lots of hair. Yolanda bathes and grooms Fluffy Puff, but Wendy will only pay $20. Which of the following is correct regarding Yolanda's entitlement to the extra $10? </span><span style="font-family: "Times New Roman"; font-size: 12pt;"><br /></span><span style="color: grey; font-family: 'Times New Roman'; font-size: 12.0000pt; mso-spacerun: 'yes';">A.</span><span style="font-family: "Times New Roman"; font-size: 12pt;"> Yolanda is entitled to the extra $10 because a valid bilateral contract existed.</span><span style="font-family: "Times New Roman"; font-size: 12pt;"><br /></span><span style="color: grey; font-family: 'Times New Roman'; font-size: 12.0000pt; mso-spacerun: 'yes';">B.</span><span style="font-family: "Times New Roman"; font-size: 12pt;"> Yolanda is entitled to the extra $10 because a valid unilateral contract existed.</span><span style="font-family: "Times New Roman"; font-size: 12pt;"><br /></span><span style="color: grey; font-family: 'Times New Roman'; font-size: 12.0000pt; mso-spacerun: 'yes';">C.</span><span style="font-family: "Times New Roman"; font-size: 12pt;"> Assuming the unforeseen circumstances rule does not apply, Yolanda is not entitled to the extra $10 because she had a preexisting duty to bathe and groom Fluffy Puff for $30.</span><span style="font-family: "Times New Roman"; font-size: 12pt;"><br /></span><b><u><span style="font-family: "Times New Roman"; font-size: 12pt;">D.</span></u></b><span style="font-family: "Times New Roman"; font-size: 12pt;"> Assuming the unforeseen circumstances rule does not apply, Yolanda is not entitled to the extra $10 because Wendy's promise to pay $30 was illusory.</span><span style="font-family: "Times New Roman"; font-size: 12pt;"><br /></span><span style="color: grey; font-family: 'Times New Roman'; font-size: 12.0000pt; mso-spacerun: 'yes';">E.</span><span style="font-family: "Times New Roman"; font-size: 12pt;"> Assuming the unforeseen circumstances rule does not apply, Yolanda is not entitled to the extra $10 because past consideration was involved.</span><span style="font-family: "Times New Roman"; font-size: 12pt;"><o:p></o:p></span></div>
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<span style="font-family: "Times New Roman"; font-size: 12pt;">Which of the following are exceptions to the preexisting duty rule? </span><span style="font-family: "Times New Roman"; font-size: 12pt;"><br /></span><span style="color: grey; font-family: 'Times New Roman'; font-size: 12.0000pt; mso-spacerun: 'yes';">A.</span><span style="font-family: "Times New Roman"; font-size: 12pt;"> Unforeseen circumstances only.</span><span style="font-family: "Times New Roman"; font-size: 12pt;"><br /></span><span style="color: grey; font-family: 'Times New Roman'; font-size: 12.0000pt; mso-spacerun: 'yes';">B.</span><span style="font-family: "Times New Roman"; font-size: 12pt;"> Additional work only.</span><span style="font-family: "Times New Roman"; font-size: 12pt;"><br /></span><span style="color: grey; font-family: 'Times New Roman'; font-size: 12.0000pt; mso-spacerun: 'yes';">C.</span><span style="font-family: "Times New Roman"; font-size: 12pt;"> Past consideration only.</span><span style="font-family: "Times New Roman"; font-size: 12pt;"><br /></span><b><u><span style="font-family: "Times New Roman"; font-size: 12pt;">D.</span></u></b><span style="font-family: "Times New Roman"; font-size: 12pt;"> Unforeseen circumstances and additional work, but not past consideration.</span><span style="font-family: "Times New Roman"; font-size: 12pt;"><br /></span><span style="color: grey; font-family: 'Times New Roman'; font-size: 12.0000pt; mso-spacerun: 'yes';">E.</span><span style="font-family: "Times New Roman"; font-size: 12pt;"> Unforeseen circumstances, additional work, and past consideration.</span><span style="font-family: "Times New Roman"; font-size: 12pt;"><o:p></o:p></span></div>
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<span style="font-family: "Times New Roman"; font-size: 12pt;">Sally goes to have her hair trimmed and agrees to pay $40 to the stylist. While there, Sally decides that she would also like highlights. The stylist informs her that highlights will cost an additional $30. Sally agrees to the price, gets the highlights, but refuses to pay the extra amount. What is the likely result in a dispute between Sally and the stylist and why? </span><span style="font-family: "Times New Roman"; font-size: 12pt;"><br /></span><b><u><span style="font-family: "Times New Roman"; font-size: 12pt;">A.</span></u></b><span style="font-family: "Times New Roman"; font-size: 12pt;"> The stylist will win because she did additional work in exchange for the extra payment; and, therefore, Sally's promise was supported by valid consideration.</span><span style="font-family: "Times New Roman"; font-size: 12pt;"><br /></span><span style="color: grey; font-family: 'Times New Roman'; font-size: 12.0000pt; mso-spacerun: 'yes';">B.</span><span style="font-family: "Times New Roman"; font-size: 12pt;"> The stylist will win because she did additional work in exchange for the extra payment; and, therefore, a valid unilateral contract existed.</span><span style="font-family: "Times New Roman"; font-size: 12pt;"><br /></span><span style="color: grey; font-family: 'Times New Roman'; font-size: 12.0000pt; mso-spacerun: 'yes';">C.</span><span style="font-family: "Times New Roman"; font-size: 12pt;"> The stylist will win unless Sally can show that she had previously received both a trim and highlights for $40. If she can prove that she previously received both for $40, then the past expectations rule applies.</span><span style="font-family: "Times New Roman"; font-size: 12pt;"><br /></span><span style="color: grey; font-family: 'Times New Roman'; font-size: 12.0000pt; mso-spacerun: 'yes';">D.</span><span style="font-family: "Times New Roman"; font-size: 12pt;"> Sally will win because the stylist had a preexisting duty to have Sally's hair look as good as possible.</span><span style="font-family: "Times New Roman"; font-size: 12pt;"><br /></span><span style="color: grey; font-family: 'Times New Roman'; font-size: 12.0000pt; mso-spacerun: 'yes';">E.</span><span style="font-family: "Times New Roman"; font-size: 12pt;"> Sally will win because there was no valid consideration in exchange for the highlighting.</span><span style="font-family: "Times New Roman"; font-size: 12pt;"><o:p></o:p></span></div>
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<span style="font-family: "Times New Roman"; font-size: 12pt;">Under Article ______ of the UCC, an agreement modifying a contract needs no consideration to be binding. </span><span style="font-family: "Times New Roman"; font-size: 12pt;"><br /></span><span style="color: grey; font-family: 'Times New Roman'; font-size: 12.0000pt; mso-spacerun: 'yes';">A.</span><span style="font-family: "Times New Roman"; font-size: 12pt;"> One</span><span style="font-family: "Times New Roman"; font-size: 12pt;"><br /></span><b><u><span style="font-family: "Times New Roman"; font-size: 12pt;">B.</span></u></b><span style="font-family: "Times New Roman"; font-size: 12pt;"> Two</span><span style="font-family: "Times New Roman"; font-size: 12pt;"><br /></span><span style="color: grey; font-family: 'Times New Roman'; font-size: 12.0000pt; mso-spacerun: 'yes';">C.</span><span style="font-family: "Times New Roman"; font-size: 12pt;"> Three</span><span style="font-family: "Times New Roman"; font-size: 12pt;"><br /></span><span style="color: grey; font-family: 'Times New Roman'; font-size: 12.0000pt; mso-spacerun: 'yes';">D.</span><span style="font-family: "Times New Roman"; font-size: 12pt;"> Five</span><span style="font-family: "Times New Roman"; font-size: 12pt;"><br /></span><span style="color: grey; font-family: 'Times New Roman'; font-size: 12.0000pt; mso-spacerun: 'yes';">E.</span><span style="font-family: "Times New Roman"; font-size: 12pt;"> None of the above. There is no such rule in the UCC.</span><span style="font-family: "Times New Roman"; font-size: 12pt;"><o:p></o:p></span></div>
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<span style="font-family: "Times New Roman"; font-size: 12pt;">Sam, who has a retail clothing store, orders 50 white shirts from XYZ manufacturer. He later calls a representative of XYZ and requests that blue shirts be sent instead. The representative agrees and sends a confirmation. Sam gets white shirts and complains. The XYZ representative says there was no consideration for the contract. Which of the following is the correct resolution of the dispute? </span><span style="font-family: "Times New Roman"; font-size: 12pt;"><br /></span><b><u><span style="font-family: "Times New Roman"; font-size: 12pt;">A.</span></u></b><span style="font-family: "Times New Roman"; font-size: 12pt;"> Sam is correct because under the UCC, no additional consideration was needed.</span><span style="font-family: "Times New Roman"; font-size: 12pt;"><br /></span><span style="color: grey; font-family: 'Times New Roman'; font-size: 12.0000pt; mso-spacerun: 'yes';">B.</span><span style="font-family: "Times New Roman"; font-size: 12pt;"> Sam is correct because a valid unilateral contract existed.</span><span style="font-family: "Times New Roman"; font-size: 12pt;"><br /></span><span style="color: grey; font-family: 'Times New Roman'; font-size: 12.0000pt; mso-spacerun: 'yes';">C.</span><span style="font-family: "Times New Roman"; font-size: 12pt;"> The XYZ representative is correct because no additional consideration was provided.</span><span style="font-family: "Times New Roman"; font-size: 12pt;"><br /></span><span style="color: grey; font-family: 'Times New Roman'; font-size: 12.0000pt; mso-spacerun: 'yes';">D.</span><span style="font-family: "Times New Roman"; font-size: 12pt;"> The XYZ representative is correct because no valid bilateral contract existed.</span><span style="font-family: "Times New Roman"; font-size: 12pt;"><br /></span><span style="color: grey; font-family: 'Times New Roman'; font-size: 12.0000pt; mso-spacerun: 'yes';">E.</span><span style="font-family: "Times New Roman"; font-size: 12pt;"> The XYZ representative is correct because no additional consideration was provided, and no valid bilateral contract existed.</span><span style="font-family: "Times New Roman"; font-size: 12pt;"><o:p></o:p></span></div>
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<span style="font-family: "Times New Roman"; font-size: 12pt;">Mary has a pet shop and orders 50 packages of dog food for puppies from a supplier for a total cost of $1,000. Later she calls the supplier and changes the order to food for adult dogs. When 50 packages of puppy food arrive, Mary complains. The supplier tells her that the modification was not valid because nothing was put in writing. Mary says there was never an agreement that a writing was necessary for a modification. Which of the following is the correct resolution of the dispute? </span><span style="font-family: "Times New Roman"; font-size: 12pt;"><br /></span><span style="color: grey; font-family: 'Times New Roman'; font-size: 12.0000pt; mso-spacerun: 'yes';">A.</span><span style="font-family: "Times New Roman"; font-size: 12pt;"> The supplier is correct because modification of orders of over $200 must be in writing.</span><span style="font-family: "Times New Roman"; font-size: 12pt;"><br /></span><span style="color: grey; font-family: 'Times New Roman'; font-size: 12.0000pt; mso-spacerun: 'yes';">B.</span><span style="font-family: "Times New Roman"; font-size: 12pt;"> The supplier is correct because modification of orders of over $500 must be in writing.</span><span style="font-family: "Times New Roman"; font-size: 12pt;"><br /></span><span style="color: grey; font-family: 'Times New Roman'; font-size: 12.0000pt; mso-spacerun: 'yes';">C.</span><span style="font-family: "Times New Roman"; font-size: 12pt;"> The supplier is correct because modification of orders of over $600 must be in writing.</span><span style="font-family: "Times New Roman"; font-size: 12pt;"><br /></span><span style="color: grey; font-family: 'Times New Roman'; font-size: 12.0000pt; mso-spacerun: 'yes';">D.</span><span style="font-family: "Times New Roman"; font-size: 12pt;"> The supplier is correct because modification of orders of over $800 must be in writing.</span><span style="font-family: "Times New Roman"; font-size: 12pt;"><br /></span><b><u><span style="font-family: "Times New Roman"; font-size: 12pt;">E.</span></u></b><span style="font-family: "Times New Roman"; font-size: 12pt;"> Mary is correct because under the circumstances, there was no requirement of a writing to modify the agreement.</span><span style="font-family: "Times New Roman"; font-size: 12pt;"><o:p></o:p></span></div>
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<span style="font-family: "Times New Roman"; font-size: 12pt;">A _____ contract is an agreement whereby the buyer agrees to purchase all goods from one seller. </span><span style="font-family: "Times New Roman"; font-size: 12pt;"><br /></span><span style="color: grey; font-family: 'Times New Roman'; font-size: 12.0000pt; mso-spacerun: 'yes';">A.</span><span style="font-family: "Times New Roman"; font-size: 12pt;"> Supply</span><span style="font-family: "Times New Roman"; font-size: 12pt;"><br /></span><span style="color: grey; font-family: 'Times New Roman'; font-size: 12.0000pt; mso-spacerun: 'yes';">B.</span><span style="font-family: "Times New Roman"; font-size: 12pt;"> Use</span><span style="font-family: "Times New Roman"; font-size: 12pt;"><br /></span><b><u><span style="font-family: "Times New Roman"; font-size: 12pt;">C.</span></u></b><span style="font-family: "Times New Roman"; font-size: 12pt;"> Requirement</span><span style="font-family: "Times New Roman"; font-size: 12pt;"><br /></span><span style="color: grey; font-family: 'Times New Roman'; font-size: 12.0000pt; mso-spacerun: 'yes';">D.</span><span style="font-family: "Times New Roman"; font-size: 12pt;"> Output</span><span style="font-family: "Times New Roman"; font-size: 12pt;"><br /></span><span style="color: grey; font-family: 'Times New Roman'; font-size: 12.0000pt; mso-spacerun: 'yes';">E.</span><span style="font-family: "Times New Roman"; font-size: 12pt;"> Arranged</span><span style="font-family: "Times New Roman"; font-size: 12pt;"><o:p></o:p></span></div>
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<span style="font-family: "Times New Roman"; font-size: 12pt;">A/an _____ contract is an agreement whereby the seller guarantees to sell everything he or she produces to one buyer. </span><span style="font-family: "Times New Roman"; font-size: 12pt;"><br /></span><span style="color: grey; font-family: 'Times New Roman'; font-size: 12.0000pt; mso-spacerun: 'yes';">A.</span><span style="font-family: "Times New Roman"; font-size: 12pt;"> Supply</span><span style="font-family: "Times New Roman"; font-size: 12pt;"><br /></span><span style="color: grey; font-family: 'Times New Roman'; font-size: 12.0000pt; mso-spacerun: 'yes';">B.</span><span style="font-family: "Times New Roman"; font-size: 12pt;"> Use</span><span style="font-family: "Times New Roman"; font-size: 12pt;"><br /></span><span style="color: grey; font-family: 'Times New Roman'; font-size: 12.0000pt; mso-spacerun: 'yes';">C.</span><span style="font-family: "Times New Roman"; font-size: 12pt;"> Requirement</span><span style="font-family: "Times New Roman"; font-size: 12pt;"><br /></span><b><u><span style="font-family: "Times New Roman"; font-size: 12pt;">D.</span></u></b><span style="font-family: "Times New Roman"; font-size: 12pt;"> Output</span><span style="font-family: "Times New Roman"; font-size: 12pt;"><br /></span><span style="color: grey; font-family: 'Times New Roman'; font-size: 12.0000pt; mso-spacerun: 'yes';">E.</span><span style="font-family: "Times New Roman"; font-size: 12pt;"> Arranged</span><span style="font-family: "Times New Roman"; font-size: 12pt;"><o:p></o:p></span></div>
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<span style="font-family: "Times New Roman"; font-size: 12pt;">Which of the following is true of a requirement contract under common law? </span><span style="font-family: "Times New Roman"; font-size: 12pt;"><br /></span><span style="color: grey; font-family: 'Times New Roman'; font-size: 12.0000pt; mso-spacerun: 'yes';">A.</span><span style="font-family: "Times New Roman"; font-size: 12pt;"> It is valid so long as there is a writing setting forth the terms signed by the offeror.</span><span style="font-family: "Times New Roman"; font-size: 12pt;"><br /></span><span style="color: grey; font-family: 'Times New Roman'; font-size: 12.0000pt; mso-spacerun: 'yes';">B.</span><span style="font-family: "Times New Roman"; font-size: 12pt;"> It is valid so long as there is a writing setting forth the terms signed by the offeree.</span><span style="font-family: "Times New Roman"; font-size: 12pt;"><br /></span><span style="color: grey; font-family: 'Times New Roman'; font-size: 12.0000pt; mso-spacerun: 'yes';">C.</span><span style="font-family: "Times New Roman"; font-size: 12pt;"> It is valid so long as there is a writing setting forth the terms signed by the offeror and the offeree.</span><span style="font-family: "Times New Roman"; font-size: 12pt;"><br /></span><span style="color: grey; font-family: 'Times New Roman'; font-size: 12.0000pt; mso-spacerun: 'yes';">D.</span><span style="font-family: "Times New Roman"; font-size: 12pt;"> It is valid so long as more than nominal consideration is provided.</span><span style="font-family: "Times New Roman"; font-size: 12pt;"><br /></span><b><u><span style="font-family: "Times New Roman"; font-size: 12pt;">E.</span></u></b><span style="font-family: "Times New Roman"; font-size: 12pt;"> It is not valid because of the lack of consideration.</span><span style="font-family: "Times New Roman"; font-size: 12pt;"><o:p></o:p></span></div>
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<span style="font-family: "Times New Roman"; font-size: 12pt;">Which of the following is true of an output contract under common law? </span><span style="font-family: "Times New Roman"; font-size: 12pt;"><br /></span><span style="color: grey; font-family: 'Times New Roman'; font-size: 12.0000pt; mso-spacerun: 'yes';">A.</span><span style="font-family: "Times New Roman"; font-size: 12pt;"> It is valid so long as there is a writing setting forth the terms signed by the offeror.</span><span style="font-family: "Times New Roman"; font-size: 12pt;"><br /></span><span style="color: grey; font-family: 'Times New Roman'; font-size: 12.0000pt; mso-spacerun: 'yes';">B.</span><span style="font-family: "Times New Roman"; font-size: 12pt;"> It is valid so long as there is a writing setting forth the terms signed by the offeree.</span><span style="font-family: "Times New Roman"; font-size: 12pt;"><br /></span><span style="color: grey; font-family: 'Times New Roman'; font-size: 12.0000pt; mso-spacerun: 'yes';">C.</span><span style="font-family: "Times New Roman"; font-size: 12pt;"> It is valid so long as there is a writing setting forth the terms signed by the offeror and the offeree.</span><span style="font-family: "Times New Roman"; font-size: 12pt;"><br /></span><span style="color: grey; font-family: 'Times New Roman'; font-size: 12.0000pt; mso-spacerun: 'yes';">D.</span><span style="font-family: "Times New Roman"; font-size: 12pt;"> It is valid so long as more than nominal consideration is provided.</span><span style="font-family: "Times New Roman"; font-size: 12pt;"><br /></span><b><u><span style="font-family: "Times New Roman"; font-size: 12pt;">E.</span></u></b><span style="font-family: "Times New Roman"; font-size: 12pt;"> It is not valid because of the lack of consideration.</span><span style="font-family: "Times New Roman"; font-size: 12pt;"><o:p></o:p></span></div>
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<span style="font-family: "Times New Roman"; font-size: 12pt;">Which of the following is true of a requirement contract under the UCC? </span><span style="font-family: "Times New Roman"; font-size: 12pt;"><br /></span><b><u><span style="font-family: "Times New Roman"; font-size: 12pt;">A.</span></u></b><span style="font-family: "Times New Roman"; font-size: 12pt;"> It is valid so long as the requirement is made in good faith.</span><span style="font-family: "Times New Roman"; font-size: 12pt;"><br /></span><span style="color: grey; font-family: 'Times New Roman'; font-size: 12.0000pt; mso-spacerun: 'yes';">B.</span><span style="font-family: "Times New Roman"; font-size: 12pt;"> It is valid so long as there is a writing setting forth the terms signed by the offeree.</span><span style="font-family: "Times New Roman"; font-size: 12pt;"><br /></span><span style="color: grey; font-family: 'Times New Roman'; font-size: 12.0000pt; mso-spacerun: 'yes';">C.</span><span style="font-family: "Times New Roman"; font-size: 12pt;"> It is valid so long as there is a writing setting forth the terms signed by the offeror and the offeree.</span><span style="font-family: "Times New Roman"; font-size: 12pt;"><br /></span><span style="color: grey; font-family: 'Times New Roman'; font-size: 12.0000pt; mso-spacerun: 'yes';">D.</span><span style="font-family: "Times New Roman"; font-size: 12pt;"> It is valid so long as more than nominal consideration is provided.</span><span style="font-family: "Times New Roman"; font-size: 12pt;"><br /></span><span style="color: grey; font-family: 'Times New Roman'; font-size: 12.0000pt; mso-spacerun: 'yes';">E.</span><span style="font-family: "Times New Roman"; font-size: 12pt;"> It is not valid because of the lack of consideration.</span><span style="font-family: "Times New Roman"; font-size: 12pt;"><o:p></o:p></span></div>
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<span style="font-family: "Times New Roman"; font-size: 12pt;">Which of the following is true of an output contract under the UCC? </span><span style="font-family: "Times New Roman"; font-size: 12pt;"><br /></span><b><u><span style="font-family: "Times New Roman"; font-size: 12pt;">A.</span></u></b><span style="font-family: "Times New Roman"; font-size: 12pt;"> It is valid so long as the output is made in good faith.</span><span style="font-family: "Times New Roman"; font-size: 12pt;"><br /></span><span style="color: grey; font-family: 'Times New Roman'; font-size: 12.0000pt; mso-spacerun: 'yes';">B.</span><span style="font-family: "Times New Roman"; font-size: 12pt;"> It is valid so long as there is a writing setting forth the terms signed by the offeree.</span><span style="font-family: "Times New Roman"; font-size: 12pt;"><br /></span><span style="color: grey; font-family: 'Times New Roman'; font-size: 12.0000pt; mso-spacerun: 'yes';">C.</span><span style="font-family: "Times New Roman"; font-size: 12pt;"> It is valid so long as there is a writing setting forth the terms signed by the offeror and the offeree.</span><span style="font-family: "Times New Roman"; font-size: 12pt;"><br /></span><span style="color: grey; font-family: 'Times New Roman'; font-size: 12.0000pt; mso-spacerun: 'yes';">D.</span><span style="font-family: "Times New Roman"; font-size: 12pt;"> It is valid so long as more than nominal consideration is provided.</span><span style="font-family: "Times New Roman"; font-size: 12pt;"><br /></span><span style="color: grey; font-family: 'Times New Roman'; font-size: 12.0000pt; mso-spacerun: 'yes';">E.</span><span style="font-family: "Times New Roman"; font-size: 12pt;"> It is not valid because of the lack of consideration.</span><span style="font-family: "Times New Roman"; font-size: 12pt;"><o:p></o:p></span></div>
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<span style="font-family: "Times New Roman"; font-size: 12pt;">Which of the following is true regarding whether an accepted offer to pay part of a debt is consideration? </span><span style="font-family: "Times New Roman"; font-size: 12pt;"><br /></span><span style="color: grey; font-family: 'Times New Roman'; font-size: 12.0000pt; mso-spacerun: 'yes';">A.</span><span style="font-family: "Times New Roman"; font-size: 12pt;"> Partial payment is consideration under all circumstances.</span><span style="font-family: "Times New Roman"; font-size: 12pt;"><br /></span><span style="color: grey; font-family: 'Times New Roman'; font-size: 12.0000pt; mso-spacerun: 'yes';">B.</span><span style="font-family: "Times New Roman"; font-size: 12pt;"> Partial payment is not consideration under any circumstances.</span><span style="font-family: "Times New Roman"; font-size: 12pt;"><br /></span><span style="color: grey; font-family: 'Times New Roman'; font-size: 12.0000pt; mso-spacerun: 'yes';">C.</span><span style="font-family: "Times New Roman"; font-size: 12pt;"> Partial payment is consideration if a liquidated debt is involved.</span><span style="font-family: "Times New Roman"; font-size: 12pt;"><br /></span><b><u><span style="font-family: "Times New Roman"; font-size: 12pt;">D.</span></u></b><span style="font-family: "Times New Roman"; font-size: 12pt;"> Partial payment is consideration if an unliquidated debt is involved.</span><span style="font-family: "Times New Roman"; font-size: 12pt;"><br /></span><span style="color: grey; font-family: 'Times New Roman'; font-size: 12.0000pt; mso-spacerun: 'yes';">E.</span><span style="font-family: "Times New Roman"; font-size: 12pt;"> Partial payment is consideration if either a liquidated or an unliquidated debt is involved.</span><span style="font-family: "Times New Roman"; font-size: 12pt;"><o:p></o:p></span></div>
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<span style="font-family: "Times New Roman"; font-size: 12pt;">In a[n] ______ debt, there is no dispute about the fact that money is owed and the amount of money owed. </span><span style="font-family: "Times New Roman"; font-size: 12pt;"><br /></span><span style="color: grey; font-family: 'Times New Roman'; font-size: 12.0000pt; mso-spacerun: 'yes';">A.</span><span style="font-family: "Times New Roman"; font-size: 12pt;"> Actual</span><span style="font-family: "Times New Roman"; font-size: 12pt;"><br /></span><span style="color: grey; font-family: 'Times New Roman'; font-size: 12.0000pt; mso-spacerun: 'yes';">B.</span><span style="font-family: "Times New Roman"; font-size: 12pt;"> Acknowledged</span><span style="font-family: "Times New Roman"; font-size: 12pt;"><br /></span><span style="color: grey; font-family: 'Times New Roman'; font-size: 12.0000pt; mso-spacerun: 'yes';">C.</span><span style="font-family: "Times New Roman"; font-size: 12pt;"> Certain</span><span style="font-family: "Times New Roman"; font-size: 12pt;"><br /></span><b><u><span style="font-family: "Times New Roman"; font-size: 12pt;">D.</span></u></b><span style="font-family: "Times New Roman"; font-size: 12pt;"> Liquidated</span><span style="font-family: "Times New Roman"; font-size: 12pt;"><br /></span><span style="color: grey; font-family: 'Times New Roman'; font-size: 12.0000pt; mso-spacerun: 'yes';">E.</span><span style="font-family: "Times New Roman"; font-size: 12pt;"> Unlilquidated</span><span style="font-family: "Times New Roman"; font-size: 12pt;"><o:p></o:p></span></div>
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<span style="font-family: "Times New Roman"; font-size: 12pt;">In a[n] ______ debt, the parties either dispute the fact that any money is owed or agree that some money is owed but dispute the amount. </span><span style="font-family: "Times New Roman"; font-size: 12pt;"><br /></span><span style="color: grey; font-family: 'Times New Roman'; font-size: 12.0000pt; mso-spacerun: 'yes';">A.</span><span style="font-family: "Times New Roman"; font-size: 12pt;"> Disputed</span><span style="font-family: "Times New Roman"; font-size: 12pt;"><br /></span><span style="color: grey; font-family: 'Times New Roman'; font-size: 12.0000pt; mso-spacerun: 'yes';">B.</span><span style="font-family: "Times New Roman"; font-size: 12pt;"> Unacknowledged</span><span style="font-family: "Times New Roman"; font-size: 12pt;"><br /></span><span style="color: grey; font-family: 'Times New Roman'; font-size: 12.0000pt; mso-spacerun: 'yes';">C.</span><span style="font-family: "Times New Roman"; font-size: 12pt;"> Uncertain</span><span style="font-family: "Times New Roman"; font-size: 12pt;"><br /></span><span style="color: grey; font-family: 'Times New Roman'; font-size: 12.0000pt; mso-spacerun: 'yes';">D.</span><span style="font-family: "Times New Roman"; font-size: 12pt;"> Liquidated</span><span style="font-family: "Times New Roman"; font-size: 12pt;"><br /></span><b><u><span style="font-family: "Times New Roman"; font-size: 12pt;">E.</span></u></b><span style="font-family: "Times New Roman"; font-size: 12pt;"> Unliquidated</span><span style="font-family: "Times New Roman"; font-size: 12pt;"><o:p></o:p></span></div>
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<span style="font-family: "Times New Roman"; font-size: 12pt;">Which of the following represents an accord and satisfaction? </span><span style="font-family: "Times New Roman"; font-size: 12pt;"><br /></span><b><u><span style="font-family: "Times New Roman"; font-size: 12pt;">A.</span></u></b><span style="font-family: "Times New Roman"; font-size: 12pt;"> When a dispute over an unliquidated debt is settled and paid for less than the full amount.</span><span style="font-family: "Times New Roman"; font-size: 12pt;"><br /></span><span style="color: grey; font-family: 'Times New Roman'; font-size: 12.0000pt; mso-spacerun: 'yes';">B.</span><span style="font-family: "Times New Roman"; font-size: 12pt;"> When a dispute over a liquidated debt is settled and paid for less than the full amount.</span><span style="font-family: "Times New Roman"; font-size: 12pt;"><br /></span><span style="color: grey; font-family: 'Times New Roman'; font-size: 12.0000pt; mso-spacerun: 'yes';">C.</span><span style="font-family: "Times New Roman"; font-size: 12pt;"> When a dispute over an unliquidated debt is settled and paid for the full amount.</span><span style="font-family: "Times New Roman"; font-size: 12pt;"><br /></span><span style="color: grey; font-family: 'Times New Roman'; font-size: 12.0000pt; mso-spacerun: 'yes';">D.</span><span style="font-family: "Times New Roman"; font-size: 12pt;"> When a dispute over a liquidated debt is settled and paid for the full amount.</span><span style="font-family: "Times New Roman"; font-size: 12pt;"><br /></span><span style="color: grey; font-family: 'Times New Roman'; font-size: 12.0000pt; mso-spacerun: 'yes';">E.</span><span style="font-family: "Times New Roman"; font-size: 12pt;"> When a dispute over either an unliquidated or liquidated debt is settled and paid for less than the full amount.</span><span style="font-family: "Times New Roman"; font-size: 12pt;"><o:p></o:p></span></div>
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<span style="font-family: "Times New Roman"; font-size: 12pt;">When an accord and satisfaction is at issue, the ______ is the new agreement to pay less than the creditor claims is owed. </span><span style="font-family: "Times New Roman"; font-size: 12pt;"><br /></span><span style="color: grey; font-family: 'Times New Roman'; font-size: 12.0000pt; mso-spacerun: 'yes';">A.</span><span style="font-family: "Times New Roman"; font-size: 12pt;"> Satisfaction</span><span style="font-family: "Times New Roman"; font-size: 12pt;"><br /></span><b><u><span style="font-family: "Times New Roman"; font-size: 12pt;">B.</span></u></b><span style="font-family: "Times New Roman"; font-size: 12pt;"> Accord</span><span style="font-family: "Times New Roman"; font-size: 12pt;"><br /></span><span style="color: grey; font-family: 'Times New Roman'; font-size: 12.0000pt; mso-spacerun: 'yes';">C.</span><span style="font-family: "Times New Roman"; font-size: 12pt;"> Both satisfaction and accord</span><span style="font-family: "Times New Roman"; font-size: 12pt;"><br /></span><span style="color: grey; font-family: 'Times New Roman'; font-size: 12.0000pt; mso-spacerun: 'yes';">D.</span><span style="font-family: "Times New Roman"; font-size: 12pt;"> Written compromise</span><span style="font-family: "Times New Roman"; font-size: 12pt;"><br /></span><span style="color: grey; font-family: 'Times New Roman'; font-size: 12.0000pt; mso-spacerun: 'yes';">E.</span><span style="font-family: "Times New Roman"; font-size: 12pt;"> Written acknowledgement</span><span style="font-family: "Times New Roman"; font-size: 12pt;"><o:p></o:p></span></div>
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<span style="font-family: "Times New Roman"; font-size: 12pt;">When an accord and satisfaction is at issue, the ______ is the payment, by the debtor, of the reduced amount. </span><span style="font-family: "Times New Roman"; font-size: 12pt;"><br /></span><b><u><span style="font-family: "Times New Roman"; font-size: 12pt;">A.</span></u></b><span style="font-family: "Times New Roman"; font-size: 12pt;"> Satisfaction</span><span style="font-family: "Times New Roman"; font-size: 12pt;"><br /></span><span style="color: grey; font-family: 'Times New Roman'; font-size: 12.0000pt; mso-spacerun: 'yes';">B.</span><span style="font-family: "Times New Roman"; font-size: 12pt;"> Accord</span><span style="font-family: "Times New Roman"; font-size: 12pt;"><br /></span><span style="color: grey; font-family: 'Times New Roman'; font-size: 12.0000pt; mso-spacerun: 'yes';">C.</span><span style="font-family: "Times New Roman"; font-size: 12pt;"> Both satisfaction and accord</span><span style="font-family: "Times New Roman"; font-size: 12pt;"><br /></span><span style="color: grey; font-family: 'Times New Roman'; font-size: 12.0000pt; mso-spacerun: 'yes';">D.</span><span style="font-family: "Times New Roman"; font-size: 12pt;"> Fund transfer</span><span style="font-family: "Times New Roman"; font-size: 12pt;"><br /></span><span style="color: grey; font-family: 'Times New Roman'; font-size: 12.0000pt; mso-spacerun: 'yes';">E.</span><span style="font-family: "Times New Roman"; font-size: 12pt;"> Bond</span><span style="font-family: "Times New Roman"; font-size: 12pt;"><o:p></o:p></span></div>
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<span style="font-family: "Times New Roman"; font-size: 12pt;">Which of the following is true regarding an accord and satisfaction? </span><span style="font-family: "Times New Roman"; font-size: 12pt;"><br /></span><b><u><span style="font-family: "Times New Roman"; font-size: 12pt;">A.</span></u></b><span style="font-family: "Times New Roman"; font-size: 12pt;"> When amounts agreed upon are paid, the debt is fully discharged.</span><span style="font-family: "Times New Roman"; font-size: 12pt;"><br /></span><span style="color: grey; font-family: 'Times New Roman'; font-size: 12.0000pt; mso-spacerun: 'yes';">B.</span><span style="font-family: "Times New Roman"; font-size: 12pt;"> When amounts agreed upon are paid, the debt is fully discharged except for any late charges due on the initial indebtedness.</span><span style="font-family: "Times New Roman"; font-size: 12pt;"><br /></span><span style="color: grey; font-family: 'Times New Roman'; font-size: 12.0000pt; mso-spacerun: 'yes';">C.</span><span style="font-family: "Times New Roman"; font-size: 12pt;"> When amounts agreed upon are paid, the debt is fully discharged except for any interest due on the initial indebtedness.</span><span style="font-family: "Times New Roman"; font-size: 12pt;"><br /></span><span style="color: grey; font-family: 'Times New Roman'; font-size: 12.0000pt; mso-spacerun: 'yes';">D.</span><span style="font-family: "Times New Roman"; font-size: 12pt;"> When amounts agreed upon are paid, the debt is fully discharged except for any late charges and any interest due on the initial indebtedness.</span><span style="font-family: "Times New Roman"; font-size: 12pt;"><br /></span><span style="color: grey; font-family: 'Times New Roman'; font-size: 12.0000pt; mso-spacerun: 'yes';">E.</span><span style="font-family: "Times New Roman"; font-size: 12pt;"> When amounts agreed upon are paid, the debt is fully discharged except for any late charges or interest due on the initial indebtedness, or attorney fees of the creditor that are due.</span><span style="font-family: "Times New Roman"; font-size: 12pt;"><o:p></o:p></span></div>
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<span style="font-family: "Times New Roman"; font-size: 12pt;">Which of the following is true under the UCC regarding checks marked "paid-in-full"? </span><span style="font-family: "Times New Roman"; font-size: 12pt;"><br /></span><span style="color: grey; font-family: 'Times New Roman'; font-size: 12.0000pt; mso-spacerun: 'yes';">A.</span><span style="font-family: "Times New Roman"; font-size: 12pt;"> If a business inadvertently cashes such a check, the business has 30 days from the date it cashed that check to offer repayment in the same amount to the debtor and avoid an accord and satisfaction.</span><span style="font-family: "Times New Roman"; font-size: 12pt;"><br /></span><span style="color: grey; font-family: 'Times New Roman'; font-size: 12.0000pt; mso-spacerun: 'yes';">B.</span><span style="font-family: "Times New Roman"; font-size: 12pt;"> If a business inadvertently cashes such a check, the business has 60 days from the date it cashed that check to offer repayment in the same amount to the debtor and avoid an accord and satisfaction.</span><span style="font-family: "Times New Roman"; font-size: 12pt;"><br /></span><b><u><span style="font-family: "Times New Roman"; font-size: 12pt;">C.</span></u></b><span style="font-family: "Times New Roman"; font-size: 12pt;"> If a business inadvertently cashes such a check, the business has 90 days from the date it cashed that check to offer repayment in the same amount to the debtor and avoid an accord and satisfaction.</span><span style="font-family: "Times New Roman"; font-size: 12pt;"><br /></span><span style="color: grey; font-family: 'Times New Roman'; font-size: 12.0000pt; mso-spacerun: 'yes';">D.</span><span style="font-family: "Times New Roman"; font-size: 12pt;"> If a business inadvertently cashes such a check, the business has 120 days from the date it cashed that check to offer repayment in the same amount to the debtor and avoid an accord and satisfaction.</span><span style="font-family: "Times New Roman"; font-size: 12pt;"><br /></span><span style="color: grey; font-family: 'Times New Roman'; font-size: 12.0000pt; mso-spacerun: 'yes';">E.</span><span style="font-family: "Times New Roman"; font-size: 12pt;"> The business has no recourse, and the debt is deemed discharged and satisfied.</span><span style="font-family: "Times New Roman"; font-size: 12pt;"><o:p></o:p></span></div>
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<span style="font-family: "Times New Roman"; font-size: 12pt;">Which of the following was the result in the case </span><u><span style="font-family: "Times New Roman"; font-size: 12pt;">Mast Long Term Care v. Forest</span></u><span style="font-family: "Times New Roman"; font-size: 12pt;"> </span><u><span style="font-family: "Times New Roman"; font-size: 12pt;">Hills Rest Home</span></u><span style="font-family: "Times New Roman"; font-size: 12pt;">, covered in the Case Nugget, in which the defendant rest home claimed it was not bound by an agreement to buy all its drugs not commonly stocked from the plaintiff? </span><span style="font-family: "Times New Roman"; font-size: 12pt;"><br /></span><span style="color: grey; font-family: 'Times New Roman'; font-size: 12.0000pt; mso-spacerun: 'yes';">A.</span><span style="font-family: "Times New Roman"; font-size: 12pt;"> The agreement was not enforceable because no price schedule was agreed upon.</span><span style="font-family: "Times New Roman"; font-size: 12pt;"><br /></span><span style="color: grey; font-family: 'Times New Roman'; font-size: 12.0000pt; mso-spacerun: 'yes';">B.</span><span style="font-family: "Times New Roman"; font-size: 12pt;"> The agreement was not enforceable because it was an output contract.</span><span style="font-family: "Times New Roman"; font-size: 12pt;"><br /></span><span style="color: grey; font-family: 'Times New Roman'; font-size: 12.0000pt; mso-spacerun: 'yes';">C.</span><span style="font-family: "Times New Roman"; font-size: 12pt;"> The agreement was not enforceable because it was a requirement contract.</span><span style="font-family: "Times New Roman"; font-size: 12pt;"><br /></span><span style="color: grey; font-family: 'Times New Roman'; font-size: 12.0000pt; mso-spacerun: 'yes';">D.</span><span style="font-family: "Times New Roman"; font-size: 12pt;"> The agreement was enforceable based on promissory estoppel although consideration was lacking for a binding contract.</span><span style="font-family: "Times New Roman"; font-size: 12pt;"><br /></span><b><u><span style="font-family: "Times New Roman"; font-size: 12pt;">E.</span></u></b><span style="font-family: "Times New Roman"; font-size: 12pt;"> The agreement contained sufficient consideration on the part of the plaintiff and defendant.</span><span style="font-family: "Times New Roman"; font-size: 12pt;"><o:p></o:p></span></div>
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<span style="font-family: "Times New Roman"; font-size: 12pt;">In return for his oral promise to pay her $100, Penny promises her uncle that she will not violate laws against speeding for one year. Penny abides by her promise, but her uncle refuses to pay. Which of the following is true regarding whether Penny is entitled to the money?</span><span style="font-family: "Times New Roman"; font-size: 12pt;"><o:p></o:p></span></div>
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<b><u><span style="font-family: "Times New Roman"; font-size: 12pt;">Penny is not entitled to recover because she had a preexisting duty to obey laws against speeding.</span></u></b><b><u><span style="font-family: "Times New Roman"; font-size: 12pt;"><o:p></o:p></span></u></b></div>
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<span style="font-family: "Times New Roman"; font-size: 12pt;">Tina, an experienced pool contractor, and Bruce agree on a price for Tina to build a pool in Bruce's backyard. While the area is not known for rocks, unfortunately Tina unexpectedly encounters a significant problem with solid rock in the backyard when she starts to dig. She tells Bruce that unless she receives an extra $5,000, she cannot complete the job. Bruce agrees thinking to himself that he has a way out. When Tina finishes the pool, Bruce refuses to pay the additional $5,000. Which of the following is the most likely result of their dispute?</span><span style="font-family: "Times New Roman"; font-size: 12pt;"><o:p></o:p></span></div>
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<b><u><span style="font-family: "Times New Roman"; font-size: 12pt;">Bruce will be required to pay because unforeseen circumstances are an exception to the preexisting duty rule.</span></u></b><b><u><span style="font-family: "Times New Roman"; font-size: 12pt;"><o:p></o:p></span></u></b></div>
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<span style="font-family: "Times New Roman"; font-size: 12pt;">Sue is three months behind on her mortgage, and her lender filed negative information affecting her credit rating. Sue mailed one monthly payment to the lender along with a letter providing that she was making the payment on condition that the lender removes negative material sent to credit reporting agencies affecting her credit rating. The lender cashed the check but did not remove the negative information. Sue sues the bank for breach of contract. Which of the following is the most likely result?</span><span style="font-family: "Times New Roman"; font-size: 12pt;"><o:p></o:p></span></div>
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<b><u><span style="font-family: "Times New Roman"; font-size: 12pt;">The bank will win because under the preexisting duty rule, Sue was already legally obligated to make the payment, and there was no consideration to support the contract.</span></u></b><b><u><span style="font-family: "Times New Roman"; font-size: 12pt;"><o:p></o:p></span></u></b></div>
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<span style="font-family: "Times New Roman"; font-size: 12pt;">Which of the following was involved when the government, in attempting to help AIG, agreed with AIG to lend AIG up to $85 billion in exchange for nearly 80 percent of AIG's stock? </span><b><u><span style="font-family: "Times New Roman"; font-size: 12pt;">A bilateral contract</span></u></b></div>
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<span style="font-family: "Times New Roman"; font-size: 12pt;">Which of the following is true regarding the rating the World Bank gives China in relation to the ease of doing business there? </span><b><u><span style="font-family: 宋体; font-size: 12pt;">China is rated in the top 10.</span></u></b></div>
Orangehttp://www.blogger.com/profile/00451860658742728627noreply@blogger.com0tag:blogger.com,1999:blog-8078700684572586728.post-44555852219727374052017-01-03T00:40:00.001-08:002017-11-11T21:17:38.028-08:00Business Law - Chapter 14 Agreement<div class="MsoNormal" style="margin-bottom: 15.9500pt; margin-top: 15.9500pt; mso-layout-grid-align: none; mso-pagination: lines-together; page-break-after: avoid; text-autospace: none;">
<span style="font-family: "Times New Roman"; font-size: 12pt;">Courts interpret contracts using an objective standard. </span><span style="font-family: "Times New Roman"; font-size: 12pt;"><br /></span><b><u><span style="font-family: "Times New Roman"; font-size: 12pt;">TRUE</span></u></b><b><u><span style="font-family: "Times New Roman"; font-size: 12pt;"><o:p></o:p></span></u></b></div>
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<span style="font-family: "Times New Roman"; font-size: 12pt;">An "instructed authorization" occurs if the means by which an acceptance can be communicated to the offeror is expressly stated in the offer. </span><span style="font-family: "Times New Roman"; font-size: 12pt;"><br /></span><b><u><span style="font-family: "Times New Roman"; font-size: 12pt;">FALSE</span></u></b><b><u><span style="font-family: "Times New Roman"; font-size: 12pt;"><o:p></o:p></span></u></b></div>
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<span style="font-family: "Times New Roman"; font-size: 12pt;">If an acceptance is received after a rejection is received, the acceptance is still valid. </span><span style="font-family: "Times New Roman"; font-size: 12pt;"><br /></span><b><u><span style="font-family: "Times New Roman"; font-size: 12pt;">FALSE</span></u></b><b><u><span style="font-family: "Times New Roman"; font-size: 12pt;"><o:p></o:p></span></u></b></div>
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<span style="font-family: "Times New Roman"; font-size: 12pt;">Under the Mailbox Rule, a valid contract has been formed if a rejection is dispatched, but before it is received, the acceptance is communicated to the offeror. </span><span style="font-family: "Times New Roman"; font-size: 12pt;"><br /></span><b><u><span style="font-family: "Times New Roman"; font-size: 12pt;">TRUE</span></u></b><b><u><span style="font-family: "Times New Roman"; font-size: 12pt;"><o:p></o:p></span></u></b></div>
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<span style="font-family: "Times New Roman"; font-size: 12pt;">Only the offeree to whom an offer is directed can accept the offer. </span><span style="font-family: "Times New Roman"; font-size: 12pt;"><br /></span><b><u><span style="font-family: "Times New Roman"; font-size: 12pt;">TRUE</span></u></b><b><u><span style="font-family: "Times New Roman"; font-size: 12pt;"><o:p></o:p></span></u></b></div>
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<span style="font-family: "Times New Roman"; font-size: 12pt;">Once an offer is made, an offeror has no right to terminate it before receiving a reply. </span><span style="font-family: "Times New Roman"; font-size: 12pt;"><br /></span><b><u><span style="font-family: "Times New Roman"; font-size: 12pt;">FALSE</span></u></b><b><u><span style="font-family: "Times New Roman"; font-size: 12pt;"><o:p></o:p></span></u></b></div>
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<span style="font-family: "Times New Roman"; font-size: 12pt;">An offer by a retailer to purchase seasonal goods from a wholesaler would not lapse sooner than an offer to purchase goods that could easily be sold all year long. </span><span style="font-family: "Times New Roman"; font-size: 12pt;"><br /></span><b><u><span style="font-family: "Times New Roman"; font-size: 12pt;">FALSE</span></u></b><b><u><span style="font-family: "Times New Roman"; font-size: 12pt;"><o:p></o:p></span></u></b></div>
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<span style="font-family: "Times New Roman"; font-size: 12pt;">There are a limited number of circumstances under which silence can be an acceptance. </span><span style="font-family: "Times New Roman"; font-size: 12pt;"><br /></span><b><u><span style="font-family: "Times New Roman"; font-size: 12pt;">TRUE</span></u></b><b><u><span style="font-family: "Times New Roman"; font-size: 12pt;"><o:p></o:p></span></u></b></div>
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<span style="font-family: "Times New Roman"; font-size: 12pt;">If the subject matter of an offer is destroyed, the offer terminates after 10 days or notice of the death to the offeree, whichever comes first. </span><span style="font-family: "Times New Roman"; font-size: 12pt;"><br /></span><b><u><span style="font-family: "Times New Roman"; font-size: 12pt;">FALSE</span></u></b><b><u><span style="font-family: "Times New Roman"; font-size: 12pt;"><o:p></o:p></span></u></b></div>
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<span style="font-family: "Times New Roman"; font-size: 12pt;">If an offeree makes a mistake and sends an acceptance to the wrong address, there is an acceptance upon dispatch. </span><span style="font-family: "Times New Roman"; font-size: 12pt;"><br /></span><b><u><span style="font-family: "Times New Roman"; font-size: 12pt;">FALSE</span></u></b><span style="font-family: "Times New Roman"; font-size: 9pt;"><o:p></o:p></span></div>
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<span style="font-family: "Times New Roman"; font-size: 12pt;">What was the result in the Opening Case in which the plaintiff attempted to buy a jet from Pepsi for Pepsi points and some additional funds? </span><span style="font-family: "Times New Roman"; font-size: 12pt;"><br /></span><span style="color: grey; font-family: 'Times New Roman'; font-size: 12.0000pt; mso-spacerun: 'yes';">A.</span><span style="font-family: "Times New Roman"; font-size: 12pt;"> The plaintiff prevailed, and Pepsi had to sell the jet as offered because Pepsi failed to specifically reserve details of the offer to a separate writing.</span><span style="font-family: "Times New Roman"; font-size: 12pt;"><br /></span><span style="color: grey; font-family: 'Times New Roman'; font-size: 12.0000pt; mso-spacerun: 'yes';">B.</span><span style="font-family: "Times New Roman"; font-size: 12pt;"> The plaintiff prevailed, and Pepsi had to sell the jet as offered because Pepsi's advertisement was considered an offer which the plaintiff validly accepted.</span><span style="font-family: "Times New Roman"; font-size: 12pt;"><br /></span><span style="color: grey; font-family: 'Times New Roman'; font-size: 12.0000pt; mso-spacerun: 'yes';">C.</span><span style="font-family: "Times New Roman"; font-size: 12pt;"> The plaintiff prevailed, and Pepsi had to provide the jet as offered because Pepsi did not revoke the offer soon enough.</span><span style="font-family: "Times New Roman"; font-size: 12pt;"><br /></span><span style="color: grey; font-family: 'Times New Roman'; font-size: 12.0000pt; mso-spacerun: 'yes';">D.</span><span style="font-family: "Times New Roman"; font-size: 12pt;"> The plaintiff did not prevail because the jet was unobtainable as a military aircraft.</span><span style="font-family: "Times New Roman"; font-size: 12pt;"><br /></span><b><u><span style="font-family: "Times New Roman"; font-size: 12pt;">E.</span></u></b><span style="font-family: "Times New Roman"; font-size: 12pt;"> The plaintiff did not prevail because Pepsi reserved the details of the offer to a separate writing, and Pepsi had the authority to reject the plaintiff's offer to purchase.</span><span style="font-family: "Times New Roman"; font-size: 12pt;"><o:p></o:p></span></div>
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<span style="font-family: "Times New Roman"; font-size: 12pt;">Which of the following is the first element of a contract? </span><span style="font-family: "Times New Roman"; font-size: 12pt;"><br /></span><b><u><span style="font-family: "Times New Roman"; font-size: 12pt;">A.</span></u></b><span style="font-family: "Times New Roman"; font-size: 12pt;"> An agreement</span><span style="font-family: "Times New Roman"; font-size: 12pt;"><br /></span><span style="color: grey; font-family: 'Times New Roman'; font-size: 12.0000pt; mso-spacerun: 'yes';">B.</span><span style="font-family: "Times New Roman"; font-size: 12pt;"> An intent</span><span style="font-family: "Times New Roman"; font-size: 12pt;"><br /></span><span style="color: grey; font-family: 'Times New Roman'; font-size: 12.0000pt; mso-spacerun: 'yes';">C.</span><span style="font-family: "Times New Roman"; font-size: 12pt;"> An offer</span><span style="font-family: "Times New Roman"; font-size: 12pt;"><br /></span><span style="color: grey; font-family: 'Times New Roman'; font-size: 12.0000pt; mso-spacerun: 'yes';">D.</span><span style="font-family: "Times New Roman"; font-size: 12pt;"> An acceptance</span><span style="font-family: "Times New Roman"; font-size: 12pt;"><br /></span><span style="color: grey; font-family: 'Times New Roman'; font-size: 12.0000pt; mso-spacerun: 'yes';">E.</span><span style="font-family: "Times New Roman"; font-size: 12pt;"> A writing</span><span style="font-family: "Times New Roman"; font-size: 9pt;"><o:p></o:p></span></div>
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<span style="font-family: "Times New Roman"; font-size: 12pt;">What was the result in the case in the text </span><u><span style="font-family: "Times New Roman"; font-size: 12pt;">Lucy v. Zehmer</span></u><span style="font-family: "Times New Roman"; font-size: 12pt;"> involving whether allegations of joking prevented the formation of the contract involved? </span><span style="font-family: "Times New Roman"; font-size: 12pt;"><br /></span><span style="color: grey; font-family: 'Times New Roman'; font-size: 12.0000pt; mso-spacerun: 'yes';">A.</span><span style="font-family: "Times New Roman"; font-size: 12pt;"> The court ruled that the contract would not be enforced because one of the parties was subjectively joking.</span><span style="font-family: "Times New Roman"; font-size: 12pt;"><br /></span><span style="color: grey; font-family: 'Times New Roman'; font-size: 12.0000pt; mso-spacerun: 'yes';">B.</span><span style="font-family: "Times New Roman"; font-size: 12pt;"> The court ruled that the contract would not be enforced because one of the parties was joking, and a reasonable person should have known that.</span><span style="font-family: "Times New Roman"; font-size: 12pt;"><br /></span><span style="color: grey; font-family: 'Times New Roman'; font-size: 12.0000pt; mso-spacerun: 'yes';">C.</span><span style="font-family: "Times New Roman"; font-size: 12pt;"> The court ruled that the contract would not be enforced because the parties had been drinking although they were not intoxicated.</span><span style="font-family: "Times New Roman"; font-size: 12pt;"><br /></span><b><u><span style="font-family: "Times New Roman"; font-size: 12pt;">D.</span></u></b><span style="font-family: "Times New Roman"; font-size: 12pt;"> The court ruled that the agreement would be enforced because under the applicable standard, it was not apparent that joking was involved.</span><span style="font-family: "Times New Roman"; font-size: 12pt;"><br /></span><span style="color: grey; font-family: 'Times New Roman'; font-size: 12.0000pt; mso-spacerun: 'yes';">E.</span><span style="font-family: "Times New Roman"; font-size: 12pt;"> The court ruled that the contract would be enforced because of what the parties verbally said regardless of whether an objective person would have thought joking was involved.</span><span style="font-family: "Times New Roman"; font-size: 12pt;"><o:p></o:p></span></div>
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<span style="font-family: "Times New Roman"; font-size: 12pt;">Constance asks Kathy if Kathy will sell her used business book for $50. What is the status of the negotiation? </span><span style="font-family: "Times New Roman"; font-size: 12pt;"><br /></span><b><u><span style="font-family: "Times New Roman"; font-size: 12pt;">A.</span></u></b><span style="font-family: "Times New Roman"; font-size: 12pt;"> No offer has been made.</span><span style="font-family: "Times New Roman"; font-size: 12pt;"><br /></span><span style="color: grey; font-family: 'Times New Roman'; font-size: 12.0000pt; mso-spacerun: 'yes';">B.</span><span style="font-family: "Times New Roman"; font-size: 12pt;"> An offer has been made, but it may be revoked prior to acceptance.</span><span style="font-family: "Times New Roman"; font-size: 12pt;"><br /></span><span style="color: grey; font-family: 'Times New Roman'; font-size: 12.0000pt; mso-spacerun: 'yes';">C.</span><span style="font-family: "Times New Roman"; font-size: 12pt;"> An offer has been made that may not be revoked prior to acceptance.</span><span style="font-family: "Times New Roman"; font-size: 12pt;"><br /></span><span style="color: grey; font-family: 'Times New Roman'; font-size: 12.0000pt; mso-spacerun: 'yes';">D.</span><span style="font-family: "Times New Roman"; font-size: 12pt;"> A contract has been entered into.</span><span style="font-family: "Times New Roman"; font-size: 12pt;"><br /></span><span style="color: grey; font-family: 'Times New Roman'; font-size: 12.0000pt; mso-spacerun: 'yes';">E.</span><span style="font-family: "Times New Roman"; font-size: 12pt;"> A contract has been entered into, but it may be set aside at the option of either party.</span><span style="font-family: "Times New Roman"; font-size: 12pt;"><o:p></o:p></span></div>
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<span style="font-family: "Times New Roman"; font-size: 12pt;">What was the result in the case nugget, </span><u><span style="font-family: "Times New Roman"; font-size: 12pt;">Lefkowitz v. Great Minneapolis Surplus</span></u><span style="font-family: "Times New Roman"; font-size: 12pt;"> </span><u><span style="font-family: "Times New Roman"; font-size: 12pt;">Store, Inc.</span></u><span style="font-family: "Times New Roman"; font-size: 12pt;">, involving an advertisement for the sale of fur coats? </span><span style="font-family: "Times New Roman"; font-size: 12pt;"><br /></span><span style="color: grey; font-family: 'Times New Roman'; font-size: 12.0000pt; mso-spacerun: 'yes';">A.</span><span style="font-family: "Times New Roman"; font-size: 12pt;"> The court ruled that the advertisement was not an offer because it involved a luxury good.</span><span style="font-family: "Times New Roman"; font-size: 12pt;"><br /></span><span style="color: grey; font-family: 'Times New Roman'; font-size: 12.0000pt; mso-spacerun: 'yes';">B.</span><span style="font-family: "Times New Roman"; font-size: 12pt;"> The court ruled that the advertisement was an offer but that the customer who was suing had not properly accepted.</span><span style="font-family: "Times New Roman"; font-size: 12pt;"><br /></span><span style="color: grey; font-family: 'Times New Roman'; font-size: 12.0000pt; mso-spacerun: 'yes';">C.</span><span style="font-family: "Times New Roman"; font-size: 12pt;"> The court ruled that the advertisement was not an offer because it was a ridiculously low offer which the plaintiff should have known was not to be taken seriously.</span><span style="font-family: "Times New Roman"; font-size: 12pt;"><br /></span><span style="color: grey; font-family: 'Times New Roman'; font-size: 12.0000pt; mso-spacerun: 'yes';">D.</span><span style="font-family: "Times New Roman"; font-size: 12pt;"> The court ruled that the ad was not an offer because ads are never offers, only invitations for customers to make an offer.</span><span style="font-family: "Times New Roman"; font-size: 12pt;"><br /></span><b><u><span style="font-family: "Times New Roman"; font-size: 12pt;">E.</span></u></b><span style="font-family: "Times New Roman"; font-size: 12pt;"> The court ruled that the ad was an offer and that the plaintiff properly accepted it.</span><span style="font-family: "Times New Roman"; font-size: 12pt;"><o:p></o:p></span></div>
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<span style="font-family: "Times New Roman"; font-size: 12pt;">If nothing is stated to the contrary in terms of an auction, an auction is presumed to be ______. </span><span style="font-family: "Times New Roman"; font-size: 12pt;"><br /></span><span style="color: grey; font-family: 'Times New Roman'; font-size: 12.0000pt; mso-spacerun: 'yes';">A.</span><span style="font-family: "Times New Roman"; font-size: 12pt;"> Without controls</span><span style="font-family: "Times New Roman"; font-size: 12pt;"><br /></span><span style="color: grey; font-family: 'Times New Roman'; font-size: 12.0000pt; mso-spacerun: 'yes';">B.</span><span style="font-family: "Times New Roman"; font-size: 12pt;"> With controls</span><span style="font-family: "Times New Roman"; font-size: 12pt;"><br /></span><span style="color: grey; font-family: 'Times New Roman'; font-size: 12.0000pt; mso-spacerun: 'yes';">C.</span><span style="font-family: "Times New Roman"; font-size: 12pt;"> Without reserve</span><span style="font-family: "Times New Roman"; font-size: 12pt;"><br /></span><b><u><span style="font-family: "Times New Roman"; font-size: 12pt;">D.</span></u></b><span style="font-family: "Times New Roman"; font-size: 12pt;"> With reserve</span><span style="font-family: "Times New Roman"; font-size: 12pt;"><br /></span><span style="color: grey; font-family: 'Times New Roman'; font-size: 12.0000pt; mso-spacerun: 'yes';">E.</span><span style="font-family: "Times New Roman"; font-size: 12pt;"> Without qualifications</span></div>
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<span style="font-family: "Times New Roman"; font-size: 12pt;">In an auction _________, the seller is treated as making an offer to accept the highest bid. </span><span style="font-family: "Times New Roman"; font-size: 12pt;"><br /></span><span style="color: grey; font-family: 'Times New Roman'; font-size: 12.0000pt; mso-spacerun: 'yes';">A.</span><span style="font-family: "Times New Roman"; font-size: 12pt;"> Without controls</span><span style="font-family: "Times New Roman"; font-size: 12pt;"><br /></span><span style="color: grey; font-family: 'Times New Roman'; font-size: 12.0000pt; mso-spacerun: 'yes';">B.</span><span style="font-family: "Times New Roman"; font-size: 12pt;"> With controls</span><span style="font-family: "Times New Roman"; font-size: 12pt;"><br /></span><b><u><span style="font-family: "Times New Roman"; font-size: 12pt;">C.</span></u></b><span style="font-family: "Times New Roman"; font-size: 12pt;"> Without reserve</span><span style="font-family: "Times New Roman"; font-size: 12pt;"><br /></span><span style="color: grey; font-family: 'Times New Roman'; font-size: 12.0000pt; mso-spacerun: 'yes';">D.</span><span style="font-family: "Times New Roman"; font-size: 12pt;"> With reserve</span><span style="font-family: "Times New Roman"; font-size: 12pt;"><br /></span><span style="color: grey; font-family: 'Times New Roman'; font-size: 12.0000pt; mso-spacerun: 'yes';">E.</span><span style="font-family: "Times New Roman"; font-size: 12pt;"> Without qualifications</span><span style="font-family: "Times New Roman"; font-size: 12pt;"><o:p></o:p></span></div>
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<span style="font-family: "Times New Roman"; font-size: 12pt;">The __________ terms of a contract are those terms that would allow a court to determine what the damages would be in the event that one of the parties breaches the contract. </span><span style="font-family: "Times New Roman"; font-size: 12pt;"><br /></span><span style="color: grey; font-family: 'Times New Roman'; font-size: 12.0000pt; mso-spacerun: 'yes';">A.</span><span style="font-family: "Times New Roman"; font-size: 12pt;"> Important</span><span style="font-family: "Times New Roman"; font-size: 12pt;"><br /></span><span style="color: grey; font-family: 'Times New Roman'; font-size: 12.0000pt; mso-spacerun: 'yes';">B.</span><span style="font-family: "Times New Roman"; font-size: 12pt;"> Significant</span><span style="font-family: "Times New Roman"; font-size: 12pt;"><br /></span><b><u><span style="font-family: "Times New Roman"; font-size: 12pt;">C.</span></u></b><span style="font-family: "Times New Roman"; font-size: 12pt;"> Material</span><span style="font-family: "Times New Roman"; font-size: 12pt;"><br /></span><span style="color: grey; font-family: 'Times New Roman'; font-size: 12.0000pt; mso-spacerun: 'yes';">D.</span><span style="font-family: "Times New Roman"; font-size: 12pt;"> Adequate</span><span style="font-family: "Times New Roman"; font-size: 12pt;"><br /></span><span style="color: grey; font-family: 'Times New Roman'; font-size: 12.0000pt; mso-spacerun: 'yes';">E.</span><span style="font-family: "Times New Roman"; font-size: 12pt;"> Identifiable</span><span style="font-family: "Times New Roman"; font-size: 12pt;"><o:p></o:p></span></div>
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<span style="font-family: "Times New Roman"; font-size: 12pt;">Which of the following terms would be considered material terms? </span><span style="font-family: "Times New Roman"; font-size: 12pt;"><br /></span><span style="color: grey; font-family: 'Times New Roman'; font-size: 12.0000pt; mso-spacerun: 'yes';">A.</span><span style="font-family: "Times New Roman"; font-size: 12pt;"> Subject matter</span><span style="font-family: "Times New Roman"; font-size: 12pt;"><br /></span><span style="color: grey; font-family: 'Times New Roman'; font-size: 12.0000pt; mso-spacerun: 'yes';">B.</span><span style="font-family: "Times New Roman"; font-size: 12pt;"> Price</span><span style="font-family: "Times New Roman"; font-size: 12pt;"><br /></span><span style="color: grey; font-family: 'Times New Roman'; font-size: 12.0000pt; mso-spacerun: 'yes';">C.</span><span style="font-family: "Times New Roman"; font-size: 12pt;"> Quantity</span><span style="font-family: "Times New Roman"; font-size: 12pt;"><br /></span><span style="color: grey; font-family: 'Times New Roman'; font-size: 12.0000pt; mso-spacerun: 'yes';">D.</span><span style="font-family: "Times New Roman"; font-size: 12pt;"> Subject matter and price but not quantity</span><span style="font-family: "Times New Roman"; font-size: 12pt;"><br /></span><b><u><span style="font-family: "Times New Roman"; font-size: 12pt;">E.</span></u></b><span style="font-family: "Times New Roman"; font-size: 12pt;"> Subject matter, price, and quantity</span><span style="font-family: "Times New Roman"; font-size: 12pt;"><o:p></o:p></span></div>
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<span style="font-family: "Times New Roman"; font-size: 12pt;">What was the result in the case discussed in the text </span><u><span style="font-family: "Times New Roman"; font-size: 12pt;">Andrus v. State Department of</span></u><span style="font-family: "Times New Roman"; font-size: 12pt;"> </span><u><span style="font-family: "Times New Roman"; font-size: 12pt;">Transportation, and City of Olympia</span></u><span style="font-family: "Times New Roman"; font-size: 12pt;"> in which the plaintiff sued because a job offer was allegedly revoked? </span><span style="font-family: "Times New Roman"; font-size: 12pt;"><br /></span><span style="color: grey; font-family: 'Times New Roman'; font-size: 12.0000pt; mso-spacerun: 'yes';">A.</span><span style="font-family: "Times New Roman"; font-size: 12pt;"> The plaintiff won because the city had validly offered him a job and had no right to revoke it.</span><span style="font-family: "Times New Roman"; font-size: 12pt;"><br /></span><span style="color: grey; font-family: 'Times New Roman'; font-size: 12.0000pt; mso-spacerun: 'yes';">B.</span><span style="font-family: "Times New Roman"; font-size: 12pt;"> The plaintiff won because, while there was no contract, the court ruled that the city was not allowed to mislead him on equitable grounds and also on grounds of unlawful discrimination.</span><span style="font-family: "Times New Roman"; font-size: 12pt;"><br /></span><span style="color: grey; font-family: 'Times New Roman'; font-size: 12.0000pt; mso-spacerun: 'yes';">C.</span><span style="font-family: "Times New Roman"; font-size: 12pt;"> The defendant won because it had truly received a bad reference.</span><span style="font-family: "Times New Roman"; font-size: 12pt;"><br /></span><span style="color: grey; font-family: 'Times New Roman'; font-size: 12.0000pt; mso-spacerun: 'yes';">D.</span><span style="font-family: "Times New Roman"; font-size: 12pt;"> The defendant won because the plaintiff had not specifically accepted the job.</span><span style="font-family: "Times New Roman"; font-size: 12pt;"><br /></span><b><u><span style="font-family: "Times New Roman"; font-size: 12pt;">E.</span></u></b><span style="font-family: "Times New Roman"; font-size: 12pt;"> The defendant won because the purported job offer contained insufficient information to be considered reasonably certain in regard to its terms.</span><span style="font-family: "Times New Roman"; font-size: 12pt;"><o:p></o:p></span></div>
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<span style="font-family: "Times New Roman"; font-size: 12pt;">In which of the following ways can an offer terminate? </span><span style="font-family: "Times New Roman"; font-size: 12pt;"><br /></span><span style="color: grey; font-family: 'Times New Roman'; font-size: 12.0000pt; mso-spacerun: 'yes';">A.</span><span style="font-family: "Times New Roman"; font-size: 12pt;"> Revocation by the offeror only.</span><span style="font-family: "Times New Roman"; font-size: 12pt;"><br /></span><span style="color: grey; font-family: 'Times New Roman'; font-size: 12.0000pt; mso-spacerun: 'yes';">B.</span><span style="font-family: "Times New Roman"; font-size: 12pt;"> Revocation by the offeror, or rejection or counteroffer by the offeree only.</span><span style="font-family: "Times New Roman"; font-size: 12pt;"><br /></span><b><u><span style="font-family: "Times New Roman"; font-size: 12pt;">C.</span></u></b><span style="font-family: "Times New Roman"; font-size: 12pt;"> Revocation by the offeror, rejection or counteroffer by the offeree, or destruction of the subject matter.</span><span style="font-family: "Times New Roman"; font-size: 12pt;"><br /></span><span style="color: grey; font-family: 'Times New Roman'; font-size: 12.0000pt; mso-spacerun: 'yes';">D.</span><span style="font-family: "Times New Roman"; font-size: 12pt;"> Only by revocation by the offeror after it has been held open for five days.</span><span style="font-family: "Times New Roman"; font-size: 12pt;"><br /></span><span style="color: grey; font-family: 'Times New Roman'; font-size: 12.0000pt; mso-spacerun: 'yes';">E.</span><span style="font-family: "Times New Roman"; font-size: 12pt;"> Only by revocation by the offeror after it has been held open for ten days.</span><span style="font-family: "Times New Roman"; font-size: 12pt;"><o:p></o:p></span></div>
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<span style="font-family: "Times New Roman"; font-size: 12pt;">Which of the following refers to the right of an offeror to revoke an offer? </span><span style="font-family: "Times New Roman"; font-size: 12pt;"><br /></span><span style="color: grey; font-family: 'Times New Roman'; font-size: 12.0000pt; mso-spacerun: 'yes';">A.</span><span style="font-family: "Times New Roman"; font-size: 12pt;"> The offeror is the "controller of his offer."</span><span style="font-family: "Times New Roman"; font-size: 12pt;"><br /></span><b><u><span style="font-family: "Times New Roman"; font-size: 12pt;">B.</span></u></b><span style="font-family: "Times New Roman"; font-size: 12pt;"> The offeror is the "master of his offer."</span><span style="font-family: "Times New Roman"; font-size: 12pt;"><br /></span><span style="color: grey; font-family: 'Times New Roman'; font-size: 12.0000pt; mso-spacerun: 'yes';">C.</span><span style="font-family: "Times New Roman"; font-size: 12pt;"> The offeror is the "proponent of his offer."</span><span style="font-family: "Times New Roman"; font-size: 12pt;"><br /></span><span style="color: grey; font-family: 'Times New Roman'; font-size: 12.0000pt; mso-spacerun: 'yes';">D.</span><span style="font-family: "Times New Roman"; font-size: 12pt;"> The offeror is the "adjudicator of his offer."</span><span style="font-family: "Times New Roman"; font-size: 12pt;"><br /></span><span style="color: grey; font-family: 'Times New Roman'; font-size: 12.0000pt; mso-spacerun: 'yes';">E.</span><span style="font-family: "Times New Roman"; font-size: 12pt;"> The offeror is the "arbiter of his offer."</span><span style="font-family: "Times New Roman"; font-size: 12pt;"><o:p></o:p></span></div>
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<span style="font-family: "Times New Roman"; font-size: 12pt;">If a person wishes to ensure that an offer will in fact be held open for a set period of time, the person may do so by entering into a[n] ______________ contract with the offeror. </span><span style="font-family: "Times New Roman"; font-size: 12pt;"><br /></span><span style="color: grey; font-family: 'Times New Roman'; font-size: 12.0000pt; mso-spacerun: 'yes';">A.</span><span style="font-family: "Times New Roman"; font-size: 12pt;"> Clear</span><span style="font-family: "Times New Roman"; font-size: 12pt;"><br /></span><span style="color: grey; font-family: 'Times New Roman'; font-size: 12.0000pt; mso-spacerun: 'yes';">B.</span><span style="font-family: "Times New Roman"; font-size: 12pt;"> Explicit</span><span style="font-family: "Times New Roman"; font-size: 12pt;"><br /></span><span style="color: grey; font-family: 'Times New Roman'; font-size: 12.0000pt; mso-spacerun: 'yes';">C.</span><span style="font-family: "Times New Roman"; font-size: 12pt;"> Unrevokable</span><span style="font-family: "Times New Roman"; font-size: 12pt;"><br /></span><b><u><span style="font-family: "Times New Roman"; font-size: 12pt;">D.</span></u></b><span style="font-family: "Times New Roman"; font-size: 12pt;"> Option</span><span style="font-family: "Times New Roman"; font-size: 12pt;"><br /></span><span style="color: grey; font-family: 'Times New Roman'; font-size: 12.0000pt; mso-spacerun: 'yes';">E.</span><span style="font-family: "Times New Roman"; font-size: 12pt;"> None of the above</span><span style="font-family: "Times New Roman"; font-size: 12pt;"><o:p></o:p></span></div>
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<span style="font-family: "Times New Roman"; font-size: 12pt;">As a general rule, when is revocation effective? </span><span style="font-family: "Times New Roman"; font-size: 12pt;"><br /></span><span style="color: grey; font-family: 'Times New Roman'; font-size: 12.0000pt; mso-spacerun: 'yes';">A.</span><span style="font-family: "Times New Roman"; font-size: 12pt;"> When it is mailed by the offeror.</span><span style="font-family: "Times New Roman"; font-size: 12pt;"><br /></span><b><u><span style="font-family: "Times New Roman"; font-size: 12pt;">B.</span></u></b><span style="font-family: "Times New Roman"; font-size: 12pt;"> When it is received by the offeree.</span><span style="font-family: "Times New Roman"; font-size: 12pt;"><br /></span><span style="color: grey; font-family: 'Times New Roman'; font-size: 12.0000pt; mso-spacerun: 'yes';">C.</span><span style="font-family: "Times New Roman"; font-size: 12pt;"> One day after it is made.</span><span style="font-family: "Times New Roman"; font-size: 12pt;"><br /></span><span style="color: grey; font-family: 'Times New Roman'; font-size: 12.0000pt; mso-spacerun: 'yes';">D.</span><span style="font-family: "Times New Roman"; font-size: 12pt;"> Two days after it is made.</span><span style="font-family: "Times New Roman"; font-size: 12pt;"><br /></span><span style="color: grey; font-family: 'Times New Roman'; font-size: 12.0000pt; mso-spacerun: 'yes';">E.</span><span style="font-family: "Times New Roman"; font-size: 12pt;"> Three days after it is made.</span><span style="font-family: "Times New Roman"; font-size: 12pt;"><o:p></o:p></span></div>
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<span style="font-family: "Times New Roman"; font-size: 12pt;">Which of the following is true regarding the termination of an offer based on a rejection? </span><span style="font-family: "Times New Roman"; font-size: 12pt;"><br /></span><b><u><span style="font-family: "Times New Roman"; font-size: 12pt;">A.</span></u></b><span style="font-family: "Times New Roman"; font-size: 12pt;"> Regardless of how long an offeror states that an offer will be held open, once the offeree rejects it, the offer is terminated.</span><span style="font-family: "Times New Roman"; font-size: 12pt;"><br /></span><span style="color: grey; font-family: 'Times New Roman'; font-size: 12.0000pt; mso-spacerun: 'yes';">B.</span><span style="font-family: "Times New Roman"; font-size: 12pt;"> Even on rejection, an offer is not terminated until the expiration of the time period for which it was originally to remain open.</span><span style="font-family: "Times New Roman"; font-size: 12pt;"><br /></span><span style="color: grey; font-family: 'Times New Roman'; font-size: 12.0000pt; mso-spacerun: 'yes';">C.</span><span style="font-family: "Times New Roman"; font-size: 12pt;"> An offer must remain open for at least two days before it is terminated following a rejection by an offeree.</span><span style="font-family: "Times New Roman"; font-size: 12pt;"><br /></span><span style="color: grey; font-family: 'Times New Roman'; font-size: 12.0000pt; mso-spacerun: 'yes';">D.</span><span style="font-family: "Times New Roman"; font-size: 12pt;"> An offer must remain open for at least three days before it is terminated following a rejection by an offeree.</span><span style="font-family: "Times New Roman"; font-size: 12pt;"><br /></span><span style="color: grey; font-family: 'Times New Roman'; font-size: 12.0000pt; mso-spacerun: 'yes';">E.</span><span style="font-family: "Times New Roman"; font-size: 12pt;"> An offer must remain open for at least four days before it is terminated following a rejection by an offeree.</span><span style="font-family: "Times New Roman"; font-size: 12pt;"><o:p></o:p></span></div>
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<span style="font-family: "Times New Roman"; font-size: 12pt;">Which of the following is an offer made by an offeree to an offeror relating to the same matter as the original offer and proposing a substituted bargain differing from that proposed by the original offer? </span><span style="font-family: "Times New Roman"; font-size: 12pt;"><br /></span><span style="color: grey; font-family: 'Times New Roman'; font-size: 12.0000pt; mso-spacerun: 'yes';">A.</span><span style="font-family: "Times New Roman"; font-size: 12pt;"> A revocation</span><span style="font-family: "Times New Roman"; font-size: 12pt;"><br /></span><span style="color: grey; font-family: 'Times New Roman'; font-size: 12.0000pt; mso-spacerun: 'yes';">B.</span><span style="font-family: "Times New Roman"; font-size: 12pt;"> An acceptance</span><span style="font-family: "Times New Roman"; font-size: 12pt;"><br /></span><b><u><span style="font-family: "Times New Roman"; font-size: 12pt;">C.</span></u></b><span style="font-family: "Times New Roman"; font-size: 12pt;"> A counteroffer</span><span style="font-family: "Times New Roman"; font-size: 12pt;"><br /></span><span style="color: grey; font-family: 'Times New Roman'; font-size: 12.0000pt; mso-spacerun: 'yes';">D.</span><span style="font-family: "Times New Roman"; font-size: 12pt;"> A cross offer</span><span style="font-family: "Times New Roman"; font-size: 12pt;"><br /></span><span style="color: grey; font-family: 'Times New Roman'; font-size: 12.0000pt; mso-spacerun: 'yes';">E.</span><span style="font-family: "Times New Roman"; font-size: 12pt;"> A bilateral offer</span></div>
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<span style="font-family: "Times New Roman"; font-size: 12pt;">If a[n] __________ contract exists, the administrator of an offeror's estate must hold an offer open until it expires in accordance with the contract. </span><span style="font-family: "Times New Roman"; font-size: 12pt;"><br /></span><span style="color: grey; font-family: 'Times New Roman'; font-size: 12.0000pt; mso-spacerun: 'yes';">A.</span><span style="font-family: "Times New Roman"; font-size: 12pt;"> Bilateral</span><span style="font-family: "Times New Roman"; font-size: 12pt;"><br /></span><span style="color: grey; font-family: 'Times New Roman'; font-size: 12.0000pt; mso-spacerun: 'yes';">B.</span><span style="font-family: "Times New Roman"; font-size: 12pt;"> Unilateral</span><span style="font-family: "Times New Roman"; font-size: 12pt;"><br /></span><span style="color: grey; font-family: 'Times New Roman'; font-size: 12.0000pt; mso-spacerun: 'yes';">C.</span><span style="font-family: "Times New Roman"; font-size: 12pt;"> Complete</span><span style="font-family: "Times New Roman"; font-size: 12pt;"><br /></span><b><u><span style="font-family: "Times New Roman"; font-size: 12pt;">D.</span></u></b><span style="font-family: "Times New Roman"; font-size: 12pt;"> Option</span><span style="font-family: "Times New Roman"; font-size: 12pt;"><br /></span><span style="color: grey; font-family: 'Times New Roman'; font-size: 12.0000pt; mso-spacerun: 'yes';">E.</span><span style="font-family: "Times New Roman"; font-size: 12pt;"> Bilateral or option</span><span style="font-family: "Times New Roman"; font-size: 12pt;"><o:p></o:p></span></div>
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<span style="font-family: "Times New Roman"; font-size: 12pt;">If the subject matter of an offer is destroyed, the offer _______. </span><span style="font-family: "Times New Roman"; font-size: 12pt;"><br /></span><b><u><span style="font-family: "Times New Roman"; font-size: 12pt;">A.</span></u></b><span style="font-family: "Times New Roman"; font-size: 12pt;"> Immediately terminates</span><span style="font-family: "Times New Roman"; font-size: 12pt;"><br /></span><span style="color: grey; font-family: 'Times New Roman'; font-size: 12.0000pt; mso-spacerun: 'yes';">B.</span><span style="font-family: "Times New Roman"; font-size: 12pt;"> Is extended for seven days</span><span style="font-family: "Times New Roman"; font-size: 12pt;"><br /></span><span style="color: grey; font-family: 'Times New Roman'; font-size: 12.0000pt; mso-spacerun: 'yes';">C.</span><span style="font-family: "Times New Roman"; font-size: 12pt;"> Is extended for fourteen days</span><span style="font-family: "Times New Roman"; font-size: 12pt;"><br /></span><span style="color: grey; font-family: 'Times New Roman'; font-size: 12.0000pt; mso-spacerun: 'yes';">D.</span><span style="font-family: "Times New Roman"; font-size: 12pt;"> Is extended for twenty-one days</span><span style="font-family: "Times New Roman"; font-size: 12pt;"><br /></span><span style="color: grey; font-family: 'Times New Roman'; font-size: 12.0000pt; mso-spacerun: 'yes';">E.</span><span style="font-family: "Times New Roman"; font-size: 12pt;"> Is extended for thirty days</span><span style="font-family: "Times New Roman"; font-size: 12pt;"><o:p></o:p></span></div>
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<span style="font-family: "Times New Roman"; font-size: 12pt;">If the subject matter of an offer becomes illegal, what is the result? </span><span style="font-family: "Times New Roman"; font-size: 12pt;"><br /></span><b><u><span style="font-family: "Times New Roman"; font-size: 12pt;">A.</span></u></b><span style="font-family: "Times New Roman"; font-size: 12pt;"> The offer immediately terminates.</span><span style="font-family: "Times New Roman"; font-size: 12pt;"><br /></span><span style="color: grey; font-family: 'Times New Roman'; font-size: 12.0000pt; mso-spacerun: 'yes';">B.</span><span style="font-family: "Times New Roman"; font-size: 12pt;"> There is no effect as long as the offer was made at least one day before the subject matter of the offer became illegal.</span><span style="font-family: "Times New Roman"; font-size: 12pt;"><br /></span><span style="color: grey; font-family: 'Times New Roman'; font-size: 12.0000pt; mso-spacerun: 'yes';">C.</span><span style="font-family: "Times New Roman"; font-size: 12pt;"> There is no effect as long as the offer was made at least ten days before the subject matter of the offer became illegal.</span><span style="font-family: "Times New Roman"; font-size: 12pt;"><br /></span><span style="color: grey; font-family: 'Times New Roman'; font-size: 12.0000pt; mso-spacerun: 'yes';">D.</span><span style="font-family: "Times New Roman"; font-size: 12pt;"> There is no effect as long as the offer was made at least fifteen days before the subject matter of the offer became illegal.</span><span style="font-family: "Times New Roman"; font-size: 12pt;"><br /></span><span style="color: grey; font-family: 'Times New Roman'; font-size: 12.0000pt; mso-spacerun: 'yes';">E.</span><span style="font-family: "Times New Roman"; font-size: 12pt;"> There is no effect as long as the offer was made at least thirty days before the subject matter of the offer became illegal.</span><span style="font-family: "Times New Roman"; font-size: 12pt;"><o:p></o:p></span></div>
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<span style="font-family: "Times New Roman"; font-size: 12pt;">In the absence of a time condition in an offer, the offer will expire _________. </span><span style="font-family: "Times New Roman"; font-size: 12pt;"><br /></span><span style="color: grey; font-family: 'Times New Roman'; font-size: 12.0000pt; mso-spacerun: 'yes';">A.</span><span style="font-family: "Times New Roman"; font-size: 12pt;"> In forty-eight hours</span><span style="font-family: "Times New Roman"; font-size: 12pt;"><br /></span><span style="color: grey; font-family: 'Times New Roman'; font-size: 12.0000pt; mso-spacerun: 'yes';">B.</span><span style="font-family: "Times New Roman"; font-size: 12pt;"> In seven days</span><span style="font-family: "Times New Roman"; font-size: 12pt;"><br /></span><span style="color: grey; font-family: 'Times New Roman'; font-size: 12.0000pt; mso-spacerun: 'yes';">C.</span><span style="font-family: "Times New Roman"; font-size: 12pt;"> In thirty days</span><span style="font-family: "Times New Roman"; font-size: 12pt;"><br /></span><span style="color: grey; font-family: 'Times New Roman'; font-size: 12.0000pt; mso-spacerun: 'yes';">D.</span><span style="font-family: "Times New Roman"; font-size: 12pt;"> In forty-five days</span><span style="font-family: "Times New Roman"; font-size: 12pt;"><br /></span><b><u><span style="font-family: "Times New Roman"; font-size: 12pt;">E.</span></u></b><span style="font-family: "Times New Roman"; font-size: 12pt;"> After a reasonable amount of time</span><span style="font-family: "Times New Roman"; font-size: 12pt;"><o:p></o:p></span></div>
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<span style="font-family: "Times New Roman"; font-size: 12pt;">Which of the following is presumed to be a reasonable amount of time when considering whether an offer has expired? </span><span style="font-family: "Times New Roman"; font-size: 12pt;"><br /></span><span style="color: grey; font-family: 'Times New Roman'; font-size: 12.0000pt; mso-spacerun: 'yes';">A.</span><span style="font-family: "Times New Roman"; font-size: 12pt;"> Forty-eight hours.</span><span style="font-family: "Times New Roman"; font-size: 12pt;"><br /></span><span style="color: grey; font-family: 'Times New Roman'; font-size: 12.0000pt; mso-spacerun: 'yes';">B.</span><span style="font-family: "Times New Roman"; font-size: 12pt;"> Seven days.</span><span style="font-family: "Times New Roman"; font-size: 12pt;"><br /></span><span style="color: grey; font-family: 'Times New Roman'; font-size: 12.0000pt; mso-spacerun: 'yes';">C.</span><span style="font-family: "Times New Roman"; font-size: 12pt;"> Thirty days.</span><span style="font-family: "Times New Roman"; font-size: 12pt;"><br /></span><span style="color: grey; font-family: 'Times New Roman'; font-size: 12.0000pt; mso-spacerun: 'yes';">D.</span><span style="font-family: "Times New Roman"; font-size: 12pt;"> Forty-five days.</span><span style="font-family: "Times New Roman"; font-size: 12pt;"><br /></span><b><u><span style="font-family: "Times New Roman"; font-size: 12pt;">E.</span></u></b><span style="font-family: "Times New Roman"; font-size: 12pt;"> There is no set amount of time, and what constitutes a reasonable amount of time varies depending upon the subject matter of the offer.</span></div>
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<span style="font-family: "Times New Roman"; font-size: 12pt;">Which of the following is a way in which an offeree can manifest intent to enter into a bilateral contract? </span><span style="font-family: "Times New Roman"; font-size: 12pt;"><br /></span><span style="color: grey; font-family: 'Times New Roman'; font-size: 12.0000pt; mso-spacerun: 'yes';">A.</span><span style="font-family: "Times New Roman"; font-size: 12pt;"> By performance only.</span><span style="font-family: "Times New Roman"; font-size: 12pt;"><br /></span><span style="color: grey; font-family: 'Times New Roman'; font-size: 12.0000pt; mso-spacerun: 'yes';">B.</span><span style="font-family: "Times New Roman"; font-size: 12pt;"> By a return promise only.</span><span style="font-family: "Times New Roman"; font-size: 12pt;"><br /></span><b><u><span style="font-family: "Times New Roman"; font-size: 12pt;">C.</span></u></b><span style="font-family: "Times New Roman"; font-size: 12pt;"> By performance or by a return promise.</span><span style="font-family: "Times New Roman"; font-size: 12pt;"><br /></span><span style="color: grey; font-family: 'Times New Roman'; font-size: 12.0000pt; mso-spacerun: 'yes';">D.</span><span style="font-family: "Times New Roman"; font-size: 12pt;"> By performance, by a return promise, or by a counteroffer.</span><span style="font-family: "Times New Roman"; font-size: 12pt;"><br /></span><span style="color: grey; font-family: 'Times New Roman'; font-size: 12.0000pt; mso-spacerun: 'yes';">E.</span><span style="font-family: "Times New Roman"; font-size: 12pt;"> By a signed writing only.</span><span style="font-family: "Times New Roman"; font-size: 12pt;"><o:p></o:p></span></div>
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<span style="font-family: "Times New Roman"; font-size: 12pt;">In which of the following ways may an offeree accept a unilateral contract? </span><span style="font-family: "Times New Roman"; font-size: 12pt;"><br /></span><span style="color: grey; font-family: 'Times New Roman'; font-size: 12.0000pt; mso-spacerun: 'yes';">A.</span><span style="font-family: "Times New Roman"; font-size: 12pt;"> By making a counteroffer.</span><span style="font-family: "Times New Roman"; font-size: 12pt;"><br /></span><span style="color: grey; font-family: 'Times New Roman'; font-size: 12.0000pt; mso-spacerun: 'yes';">B.</span><span style="font-family: "Times New Roman"; font-size: 12pt;"> By signed writing only.</span><span style="font-family: "Times New Roman"; font-size: 12pt;"><br /></span><span style="color: grey; font-family: 'Times New Roman'; font-size: 12.0000pt; mso-spacerun: 'yes';">C.</span><span style="font-family: "Times New Roman"; font-size: 12pt;"> By either verbal acceptance or a signed writing.</span><span style="font-family: "Times New Roman"; font-size: 12pt;"><br /></span><b><u><span style="font-family: "Times New Roman"; font-size: 12pt;">D.</span></u></b><span style="font-family: "Times New Roman"; font-size: 12pt;"> By performance.</span><span style="font-family: "Times New Roman"; font-size: 12pt;"><br /></span><span style="color: grey; font-family: 'Times New Roman'; font-size: 12.0000pt; mso-spacerun: 'yes';">E.</span><span style="font-family: "Times New Roman"; font-size: 12pt;"> By performance, by a verbal acceptance, or by a signed writing.</span><span style="font-family: "Times New Roman"; font-size: 12pt;"><o:p></o:p></span></div>
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<span style="font-family: "Times New Roman"; font-size: 12pt;">Gretchen offers $100 to anyone who can return her lost dog, Sparky. Haley returns the dog and requests the money. Gretchen says that there is no binding contract. Which of the following is true regarding Gretchen's statement? </span><span style="font-family: "Times New Roman"; font-size: 12pt;"><br /></span><span style="color: grey; font-family: 'Times New Roman'; font-size: 12.0000pt; mso-spacerun: 'yes';">A.</span><span style="font-family: "Times New Roman"; font-size: 12pt;"> Gretchen is incorrect because there is a binding bilateral contract.</span><span style="font-family: "Times New Roman"; font-size: 12pt;"><br /></span><b><u><span style="font-family: "Times New Roman"; font-size: 12pt;">B.</span></u></b><span style="font-family: "Times New Roman"; font-size: 12pt;"> Gretchen is incorrect because there is a binding unilateral contract which Haley accepted by performing.</span><span style="font-family: "Times New Roman"; font-size: 12pt;"><br /></span><span style="color: grey; font-family: 'Times New Roman'; font-size: 12.0000pt; mso-spacerun: 'yes';">C.</span><span style="font-family: "Times New Roman"; font-size: 12pt;"> Gretchen is correct because there is no binding bilateral contract.</span><span style="font-family: "Times New Roman"; font-size: 12pt;"><br /></span><span style="color: grey; font-family: 'Times New Roman'; font-size: 12.0000pt; mso-spacerun: 'yes';">D.</span><span style="font-family: "Times New Roman"; font-size: 12pt;"> Gretchen is correct because there is no binding unilateral contract.</span><span style="font-family: "Times New Roman"; font-size: 12pt;"><br /></span><span style="color: grey; font-family: 'Times New Roman'; font-size: 12.0000pt; mso-spacerun: 'yes';">E.</span><span style="font-family: "Times New Roman"; font-size: 12pt;"> Gretchen is correct because Haley acted incorrectly by her manner of attempted acceptance.</span><span style="font-family: "Times New Roman"; font-size: 12pt;"><o:p></o:p></span></div>
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<span style="font-family: "Times New Roman"; font-size: 12pt;">When acceptance is examined under the common law, how do the basic requirements for a valid acceptance compare with those for a valid offer? </span><span style="font-family: "Times New Roman"; font-size: 12pt;"><br /></span><span style="color: grey; font-family: 'Times New Roman'; font-size: 12.0000pt; mso-spacerun: 'yes';">A.</span><span style="font-family: "Times New Roman"; font-size: 12pt;"> The basic requirements for a valid acceptance are materially different from those for a valid offer.</span><span style="font-family: "Times New Roman"; font-size: 12pt;"><br /></span><b><u><span style="font-family: "Times New Roman"; font-size: 12pt;">B.</span></u></b><span style="font-family: "Times New Roman"; font-size: 12pt;"> The basic requirements for a valid acceptance parallel those for a valid offer.</span><span style="font-family: "Times New Roman"; font-size: 12pt;"><br /></span><span style="color: grey; font-family: 'Times New Roman'; font-size: 12.0000pt; mso-spacerun: 'yes';">C.</span><span style="font-family: "Times New Roman"; font-size: 12pt;"> The basic requirements for a valid acceptance are different from those for a valid offer only because an offer must be in writing.</span><span style="font-family: "Times New Roman"; font-size: 12pt;"><br /></span><span style="color: grey; font-family: 'Times New Roman'; font-size: 12.0000pt; mso-spacerun: 'yes';">D.</span><span style="font-family: "Times New Roman"; font-size: 12pt;"> The basic requirements for a valid acceptance are different from those for a valid offer only because an acceptance must be in writing.</span><span style="font-family: "Times New Roman"; font-size: 12pt;"><br /></span><span style="color: grey; font-family: 'Times New Roman'; font-size: 12.0000pt; mso-spacerun: 'yes';">E.</span><span style="font-family: "Times New Roman"; font-size: 12pt;"> The basic requirements for a valid acceptance are different from those for a valid offer only because an offer must be revoked immediately but acceptance can be withheld for a reasonable period of time.</span><span style="font-family: "Times New Roman"; font-size: 12pt;"><o:p></o:p></span></div>
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<span style="font-family: "Times New Roman"; font-size: 12pt;">Which of the following is a requirement for a valid acceptance? </span><span style="font-family: "Times New Roman"; font-size: 12pt;"><br /></span><span style="color: grey; font-family: 'Times New Roman'; font-size: 12.0000pt; mso-spacerun: 'yes';">A.</span><span style="font-family: "Times New Roman"; font-size: 12pt;"> Manifestation of intent to be bound by the acceptance of the contract.</span><span style="font-family: "Times New Roman"; font-size: 12pt;"><br /></span><span style="color: grey; font-family: 'Times New Roman'; font-size: 12.0000pt; mso-spacerun: 'yes';">B.</span><span style="font-family: "Times New Roman"; font-size: 12pt;"> Agreement to the definite and certain terms of the offer.</span><span style="font-family: "Times New Roman"; font-size: 12pt;"><br /></span><span style="color: grey; font-family: 'Times New Roman'; font-size: 12.0000pt; mso-spacerun: 'yes';">C.</span><span style="font-family: "Times New Roman"; font-size: 12pt;"> Communication to the offeror.</span><span style="font-family: "Times New Roman"; font-size: 12pt;"><br /></span><b><u><span style="font-family: "Times New Roman"; font-size: 12pt;">D.</span></u></b><span style="font-family: "Times New Roman"; font-size: 12pt;"> Manifestation of intent to be bound by the acceptance of the contract, agreement to the definite and certain terms of the offer, and communication of that to the offeror.</span><span style="font-family: "Times New Roman"; font-size: 12pt;"><br /></span><span style="color: grey; font-family: 'Times New Roman'; font-size: 12.0000pt; mso-spacerun: 'yes';">E.</span><span style="font-family: "Times New Roman"; font-size: 12pt;"> Manifestation of intent to be bound by the acceptance to the contract and communication of a counteroffer to the offeror along with a writing specifying all pertinent terms.</span><span style="font-family: "Times New Roman"; font-size: 12pt;"><o:p></o:p></span></div>
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<span style="font-family: "Times New Roman"; font-size: 12pt;">Which of the following is </span><u><span style="font-family: "Times New Roman"; font-size: 12pt;">false</span></u><span style="font-family: "Times New Roman"; font-size: 12pt;"> regarding how the Japanese tend to view contracts? </span><span style="font-family: "Times New Roman"; font-size: 12pt;"><br /></span><span style="color: grey; font-family: 'Times New Roman'; font-size: 12.0000pt; mso-spacerun: 'yes';">A.</span><span style="font-family: "Times New Roman"; font-size: 12pt;"> The Japanese tend to view contracts as ongoing relationships.</span><span style="font-family: "Times New Roman"; font-size: 12pt;"><br /></span><span style="color: grey; font-family: 'Times New Roman'; font-size: 12.0000pt; mso-spacerun: 'yes';">B.</span><span style="font-family: "Times New Roman"; font-size: 12pt;"> The Japanese tend to view contracts as relationships in which parties work with each other to smooth out any problems that arise in performance.</span><span style="font-family: "Times New Roman"; font-size: 12pt;"><br /></span><span style="color: grey; font-family: 'Times New Roman'; font-size: 12.0000pt; mso-spacerun: 'yes';">C.</span><span style="font-family: "Times New Roman"; font-size: 12pt;"> The Japanese tend to be suspicious of long, detailed contracts.</span><span style="font-family: "Times New Roman"; font-size: 12pt;"><br /></span><span style="color: grey; font-family: 'Times New Roman'; font-size: 12.0000pt; mso-spacerun: 'yes';">D.</span><span style="font-family: "Times New Roman"; font-size: 12pt;"> The Japanese have a preference for flexible contracts.</span><span style="font-family: "Times New Roman"; font-size: 12pt;"><br /></span><b><u><span style="font-family: "Times New Roman"; font-size: 12pt;">E.</span></u></b><span style="font-family: "Times New Roman"; font-size: 12pt;"> The Japanese do not desire that any terms be left to be decided later.</span><span style="font-family: "Times New Roman"; font-size: 12pt;"><o:p></o:p></span></div>
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<span style="font-family: "Times New Roman"; font-size: 12pt;">Which of the following is true regarding the situation that occurs when a party has made a unilateral offer and another party has begun performance? </span><span style="font-family: "Times New Roman"; font-size: 12pt;"><br /></span><span style="color: grey; font-family: 'Times New Roman'; font-size: 12.0000pt; mso-spacerun: 'yes';">A.</span><span style="font-family: "Times New Roman"; font-size: 12pt;"> The offeror has the right to revoke the offer at any time before performance has been completed.</span><span style="font-family: "Times New Roman"; font-size: 12pt;"><br /></span><span style="color: grey; font-family: 'Times New Roman'; font-size: 12.0000pt; mso-spacerun: 'yes';">B.</span><span style="font-family: "Times New Roman"; font-size: 12pt;"> The offeror cannot revoke if at least one-third of the performance has been completed.</span><span style="font-family: "Times New Roman"; font-size: 12pt;"><br /></span><span style="color: grey; font-family: 'Times New Roman'; font-size: 12.0000pt; mso-spacerun: 'yes';">C.</span><span style="font-family: "Times New Roman"; font-size: 12pt;"> The offeror cannot revoke if at least one-half of the performance has been completed.</span><span style="font-family: "Times New Roman"; font-size: 12pt;"><br /></span><span style="color: grey; font-family: 'Times New Roman'; font-size: 12.0000pt; mso-spacerun: 'yes';">D.</span><span style="font-family: "Times New Roman"; font-size: 12pt;"> The offeror cannot revoke if at least three-fourths of the performance has been completed.</span><span style="font-family: "Times New Roman"; font-size: 12pt;"><br /></span><b><u><span style="font-family: "Times New Roman"; font-size: 12pt;">E.</span></u></b><span style="font-family: "Times New Roman"; font-size: 12pt;"> The offeror must give the offeree a reasonable time in which to complete the performance.</span></div>
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<span style="font-family: "Times New Roman"; font-size: 12pt;">Inez, wishing to sell a used business law book, calls Janice and tells her that if she does not hear from her within twenty-four hours, she will assume that Janice wishes to purchase the book for $50. Which of the following is correct regarding the status of the proposed book sale? </span><span style="font-family: "Times New Roman"; font-size: 12pt;"><br /></span><b><u><span style="font-family: "Times New Roman"; font-size: 12pt;">A.</span></u></b><span style="font-family: "Times New Roman"; font-size: 12pt;"> There is no contract because in this situation silence cannot be used to form a contract.</span><span style="font-family: "Times New Roman"; font-size: 12pt;"><br /></span><span style="color: grey; font-family: 'Times New Roman'; font-size: 12.0000pt; mso-spacerun: 'yes';">B.</span><span style="font-family: "Times New Roman"; font-size: 12pt;"> There can be no contract because the offer was not made in person.</span><span style="font-family: "Times New Roman"; font-size: 12pt;"><br /></span><span style="color: grey; font-family: 'Times New Roman'; font-size: 12.0000pt; mso-spacerun: 'yes';">C.</span><span style="font-family: "Times New Roman"; font-size: 12pt;"> There can be no contract because the offer was not made in writing.</span><span style="font-family: "Times New Roman"; font-size: 12pt;"><br /></span><span style="color: grey; font-family: 'Times New Roman'; font-size: 12.0000pt; mso-spacerun: 'yes';">D.</span><span style="font-family: "Times New Roman"; font-size: 12pt;"> Janice can avoid there being a contract only if she can prove by preponderance of the evidence that she did not hear about the offer before the stated expiration time.</span><span style="font-family: "Times New Roman"; font-size: 12pt;"><br /></span><span style="color: grey; font-family: 'Times New Roman'; font-size: 12.0000pt; mso-spacerun: 'yes';">E.</span><span style="font-family: "Times New Roman"; font-size: 12pt;"> Janice can avoid there being a contract only if she can prove beyond a reasonable doubt that she did not hear about the offer before the stated expiration time.</span></div>
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<span style="font-family: "Times New Roman"; font-size: 12pt;">Which of the following sets forth the common law rule that the terms of an acceptance must mirror the terms of an offer? </span><span style="font-family: "Times New Roman"; font-size: 12pt;"><br /></span><span style="color: grey; font-family: 'Times New Roman'; font-size: 12.0000pt; mso-spacerun: 'yes';">A.</span><span style="font-family: "Times New Roman"; font-size: 12pt;"> The Matching Rule</span><span style="font-family: "Times New Roman"; font-size: 12pt;"><br /></span><span style="color: grey; font-family: 'Times New Roman'; font-size: 12.0000pt; mso-spacerun: 'yes';">B.</span><span style="font-family: "Times New Roman"; font-size: 12pt;"> The Complete Rule</span><span style="font-family: "Times New Roman"; font-size: 12pt;"><br /></span><b><u><span style="font-family: "Times New Roman"; font-size: 12pt;">C.</span></u></b><span style="font-family: "Times New Roman"; font-size: 12pt;"> The Mirror Image Rule</span><span style="font-family: "Times New Roman"; font-size: 12pt;"><br /></span><span style="color: grey; font-family: 'Times New Roman'; font-size: 12.0000pt; mso-spacerun: 'yes';">D.</span><span style="font-family: "Times New Roman"; font-size: 12pt;"> The Exact Rule</span><span style="font-family: "Times New Roman"; font-size: 12pt;"><br /></span><span style="color: grey; font-family: 'Times New Roman'; font-size: 12.0000pt; mso-spacerun: 'yes';">E.</span><span style="font-family: "Times New Roman"; font-size: 12pt;"> The Parallel Rule</span></div>
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<span style="font-family: "Times New Roman"; font-size: 12pt;">Which of the following is generally true if no means of communicating an acceptance is specified in an offer? </span><span style="font-family: "Times New Roman"; font-size: 12pt;"><br /></span><span style="color: grey; font-family: 'Times New Roman'; font-size: 12.0000pt; mso-spacerun: 'yes';">A.</span><span style="font-family: "Times New Roman"; font-size: 12pt;"> The acceptance must be in writing.</span><span style="font-family: "Times New Roman"; font-size: 12pt;"><br /></span><span style="color: grey; font-family: 'Times New Roman'; font-size: 12.0000pt; mso-spacerun: 'yes';">B.</span><span style="font-family: "Times New Roman"; font-size: 12pt;"> The acceptance must be made verbally either by telephone or in person.</span><span style="font-family: "Times New Roman"; font-size: 12pt;"><br /></span><span style="color: grey; font-family: 'Times New Roman'; font-size: 12.0000pt; mso-spacerun: 'yes';">C.</span><span style="font-family: "Times New Roman"; font-size: 12pt;"> No valid contract may be entered into because the offer must specify a means by which to accept.</span><span style="font-family: "Times New Roman"; font-size: 12pt;"><br /></span><b><u><span style="font-family: "Times New Roman"; font-size: 12pt;">D.</span></u></b><span style="font-family: "Times New Roman"; font-size: 12pt;"> Acceptance may be made by any reasonable means.</span><span style="font-family: "Times New Roman"; font-size: 12pt;"><br /></span><span style="color: grey; font-family: 'Times New Roman'; font-size: 12.0000pt; mso-spacerun: 'yes';">E.</span><span style="font-family: "Times New Roman"; font-size: 12pt;"> Acceptance must be made orally or in writing within twenty-four hours.</span></div>
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<span style="font-family: "Times New Roman"; font-size: 12pt;">Which of the following provides that an acceptance is valid when it is placed in the mailbox? </span><span style="font-family: "Times New Roman"; font-size: 12pt;"><br /></span><span style="color: grey; font-family: 'Times New Roman'; font-size: 12.0000pt; mso-spacerun: 'yes';">A.</span><span style="font-family: "Times New Roman"; font-size: 12pt;"> The Acceptance Rule</span><span style="font-family: "Times New Roman"; font-size: 12pt;"><br /></span><span style="color: grey; font-family: 'Times New Roman'; font-size: 12.0000pt; mso-spacerun: 'yes';">B.</span><span style="font-family: "Times New Roman"; font-size: 12pt;"> The Contract Rule</span><span style="font-family: "Times New Roman"; font-size: 12pt;"><br /></span><span style="color: grey; font-family: 'Times New Roman'; font-size: 12.0000pt; mso-spacerun: 'yes';">C.</span><span style="font-family: "Times New Roman"; font-size: 12pt;"> The Reasonable Rule</span><span style="font-family: "Times New Roman"; font-size: 12pt;"><br /></span><b><u><span style="font-family: "Times New Roman"; font-size: 12pt;">D.</span></u></b><span style="font-family: "Times New Roman"; font-size: 12pt;"> The Mailbox Rule</span><span style="font-family: "Times New Roman"; font-size: 12pt;"><br /></span><span style="color: grey; font-family: 'Times New Roman'; font-size: 12.0000pt; mso-spacerun: 'yes';">E.</span><span style="font-family: "Times New Roman"; font-size: 12pt;"> The Contract Legality Rule</span></div>
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<span style="font-family: "Times New Roman"; font-size: 12pt;">Which of the following provides that a revocation is effective only when received by the offeree? </span><span style="font-family: "Times New Roman"; font-size: 12pt;"><br /></span><span style="color: grey; font-family: 'Times New Roman'; font-size: 12.0000pt; mso-spacerun: 'yes';">A.</span><span style="font-family: "Times New Roman"; font-size: 12pt;"> The Acceptance Rule</span><span style="font-family: "Times New Roman"; font-size: 12pt;"><br /></span><span style="color: grey; font-family: 'Times New Roman'; font-size: 12.0000pt; mso-spacerun: 'yes';">B.</span><span style="font-family: "Times New Roman"; font-size: 12pt;"> The Contract Rule</span><span style="font-family: "Times New Roman"; font-size: 12pt;"><br /></span><span style="color: grey; font-family: 'Times New Roman'; font-size: 12.0000pt; mso-spacerun: 'yes';">C.</span><span style="font-family: "Times New Roman"; font-size: 12pt;"> The Reasonable Rule</span><span style="font-family: "Times New Roman"; font-size: 12pt;"><br /></span><b><u><span style="font-family: "Times New Roman"; font-size: 12pt;">D.</span></u></b><span style="font-family: "Times New Roman"; font-size: 12pt;"> The Mailbox Rule</span><span style="font-family: "Times New Roman"; font-size: 12pt;"><br /></span><span style="color: grey; font-family: 'Times New Roman'; font-size: 12.0000pt; mso-spacerun: 'yes';">E.</span><span style="font-family: "Times New Roman"; font-size: 12pt;"> The Contract Legality Rule</span></div>
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<span style="font-family: "Times New Roman"; font-size: 12pt;">Tina tells Barry that she will mow his yard for the summer for $800. Barry thinks about it and drops a note in the mail to Tina telling her that he rejects her offer. He thinks about it, however, and calls her to tell her he accepts before she receives his rejection. Which of the following is true under the mailbox rule? </span><span style="font-family: "Times New Roman"; font-size: 12pt;"><br /></span><span style="color: grey; font-family: 'Times New Roman'; font-size: 12.0000pt; mso-spacerun: 'yes';">A.</span><span style="font-family: "Times New Roman"; font-size: 12pt;"> The offer was no longer outstanding because of the rejection.</span><span style="font-family: "Times New Roman"; font-size: 12pt;"><br /></span><span style="color: grey; font-family: 'Times New Roman'; font-size: 12.0000pt; mso-spacerun: 'yes';">B.</span><span style="font-family: "Times New Roman"; font-size: 12pt;"> Barry could not accept verbally.</span><span style="font-family: "Times New Roman"; font-size: 12pt;"><br /></span><span style="color: grey; font-family: 'Times New Roman'; font-size: 12.0000pt; mso-spacerun: 'yes';">C.</span><span style="font-family: "Times New Roman"; font-size: 12pt;"> Barry validly accepted, but his acceptance was revoked when Tina received the rejection.</span><span style="font-family: "Times New Roman"; font-size: 12pt;"><br /></span><span style="color: grey; font-family: 'Times New Roman'; font-size: 12.0000pt; mso-spacerun: 'yes';">D.</span><span style="font-family: "Times New Roman"; font-size: 12pt;"> The acceptance was invalid because the mailbox rule requires that the time of payment be specifically set forth before an acceptance is formalized.</span><span style="font-family: "Times New Roman"; font-size: 12pt;"><br /></span><b><u><span style="font-family: "Times New Roman"; font-size: 12pt;">E.</span></u></b><span style="font-family: "Times New Roman"; font-size: 12pt;"> The acceptance is valid, and the rejection has no effect.</span></div>
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<span style="font-family: "Times New Roman"; font-size: 12pt;">Which of the following is true regarding the Uniform Commercial Code? </span><span style="font-family: "Times New Roman"; font-size: 12pt;"><br /></span><span style="color: grey; font-family: 'Times New Roman'; font-size: 12.0000pt; mso-spacerun: 'yes';">A.</span><span style="font-family: "Times New Roman"; font-size: 12pt;"> It does not affect the making of an agreement and only applies after an agreement is formed.</span><span style="font-family: "Times New Roman"; font-size: 12pt;"><br /></span><span style="color: grey; font-family: 'Times New Roman'; font-size: 12.0000pt; mso-spacerun: 'yes';">B.</span><span style="font-family: "Times New Roman"; font-size: 12pt;"> It applies only in situations not addressed at all by the common law.</span><span style="font-family: "Times New Roman"; font-size: 12pt;"><br /></span><span style="color: grey; font-family: 'Times New Roman'; font-size: 12.0000pt; mso-spacerun: 'yes';">C.</span><span style="font-family: "Times New Roman"; font-size: 12pt;"> It applies only to clarify common law in situations in which the common law is unclear.</span><span style="font-family: "Times New Roman"; font-size: 12pt;"><br /></span><span style="color: grey; font-family: 'Times New Roman'; font-size: 12.0000pt; mso-spacerun: 'yes';">D.</span><span style="font-family: "Times New Roman"; font-size: 12pt;"> It applies in all situations involving agreements.</span><span style="font-family: "Times New Roman"; font-size: 12pt;"><br /></span><b><u><span style="font-family: "Times New Roman"; font-size: 12pt;">E.</span></u></b><span style="font-family: "Times New Roman"; font-size: 12pt;"> Some elements of a contract under the common law have been modified under the UCC for contracts for the sale of goods.</span></div>
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<span style="font-family: "Times New Roman"; font-size: 12pt;">Which of the following is true regarding distinguishing an offer from an invitation to negotiate? </span><span style="font-family: "Times New Roman"; font-size: 12pt;"><br /></span><span style="color: grey; font-family: 'Times New Roman'; font-size: 12.0000pt; mso-spacerun: 'yes';">A.</span><span style="font-family: "Times New Roman"; font-size: 12pt;"> Whether an offer in fact existed is a question of law.</span><span style="font-family: "Times New Roman"; font-size: 12pt;"><br /></span><b><u><span style="font-family: "Times New Roman"; font-size: 12pt;">B.</span></u></b><span style="font-family: "Times New Roman"; font-size: 12pt;"> Whether an offer in fact existed is a question of fact.</span><span style="font-family: "Times New Roman"; font-size: 12pt;"><br /></span><span style="color: grey; font-family: 'Times New Roman'; font-size: 12.0000pt; mso-spacerun: 'yes';">C.</span><span style="font-family: "Times New Roman"; font-size: 12pt;"> Whether an offer in fact existed is a mixed question of law and fact.</span><span style="font-family: "Times New Roman"; font-size: 12pt;"><br /></span><span style="color: grey; font-family: 'Times New Roman'; font-size: 12.0000pt; mso-spacerun: 'yes';">D.</span><span style="font-family: "Times New Roman"; font-size: 12pt;"> Whether an offer in fact existed depends solely on whether the alleged offer included a specific price.</span><span style="font-family: "Times New Roman"; font-size: 12pt;"><br /></span><span style="color: grey; font-family: 'Times New Roman'; font-size: 12.0000pt; mso-spacerun: 'yes';">E.</span><span style="font-family: "Times New Roman"; font-size: 12pt;"> Whether an offer in fact existed depends solely on whether an acceptance of the alleged offer was made immediately so that the offeror knew he or she was bound.</span><span style="font-family: "Times New Roman"; font-size: 12pt;"><o:p></o:p></span></div>
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<span style="font-family: "Times New Roman"; font-size: 12pt;">Which of the following was the result in the case in the text </span><u><span style="font-family: "Times New Roman"; font-size: 12pt;">Adone v. Paletto</span></u><span style="font-family: "Times New Roman"; font-size: 12pt;">, involving the rejection of a purported acceptance of an offer of judgment because it was not made within the time limit of 10 days specified in the offer of judgment? </span><span style="font-family: "Times New Roman"; font-size: 12pt;"><br /></span><span style="color: grey; font-family: 'Times New Roman'; font-size: 12.0000pt; mso-spacerun: 'yes';">A.</span><span style="font-family: "Times New Roman"; font-size: 12pt;"> Rejection of the acceptance was unjustified because offers of judgment may not contain time limits.</span><span style="font-family: "Times New Roman"; font-size: 12pt;"><br /></span><span style="color: grey; font-family: 'Times New Roman'; font-size: 12.0000pt; mso-spacerun: 'yes';">B.</span><span style="font-family: "Times New Roman"; font-size: 12pt;"> Rejection of the acceptance was unjustified because allowing only 10 days for acceptance is unreasonable.</span><span style="font-family: "Times New Roman"; font-size: 12pt;"><br /></span><span style="color: grey; font-family: 'Times New Roman'; font-size: 12.0000pt; mso-spacerun: 'yes';">C.</span><span style="font-family: "Times New Roman"; font-size: 12pt;"> Rejection of the acceptance was unjustified because of the plaintiff's severe injuries.</span><span style="font-family: "Times New Roman"; font-size: 12pt;"><br /></span><span style="color: grey; font-family: 'Times New Roman'; font-size: 12.0000pt; mso-spacerun: 'yes';">D.</span><span style="font-family: "Times New Roman"; font-size: 12pt;"> Rejection of the acceptance was enforceable because a trial had already been held.</span><span style="font-family: "Times New Roman"; font-size: 12pt;"><br /></span><b><u><span style="font-family: "Times New Roman"; font-size: 12pt;">E.</span></u></b><span style="font-family: "Times New Roman"; font-size: 12pt;"> Rejection of the acceptance was enforceable because the 10 days the other party had to accept had expired.</span><span style="font-family: "Times New Roman"; font-size: 12pt;"><o:p></o:p></span></div>
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<span style="font-family: "Times New Roman"; font-size: 12pt;">Prudence, a mean business law teacher, offers $50 to any student who will mow her lawn. Sam goes right over and begins mowing. Just before he finishes, Prudence goes over and tells him that she revokes her offer. Which of the following is true regarding Sam's entitlement to payment? </span><span style="font-family: "Times New Roman"; font-size: 12pt;"><br /></span><span style="color: grey; font-family: 'Times New Roman'; font-size: 12.0000pt; mso-spacerun: 'yes';">A.</span><span style="font-family: "Times New Roman"; font-size: 12pt;"> Sam is not entitled to payment because a bilateral contract was involved that could only be accepted by full performance prior to revocation.</span><span style="font-family: "Times New Roman"; font-size: 12pt;"><br /></span><span style="color: grey; font-family: 'Times New Roman'; font-size: 12.0000pt; mso-spacerun: 'yes';">B.</span><span style="font-family: "Times New Roman"; font-size: 12pt;"> Sam is not entitled to payment because a unilateral contract was involved that could only be accepted by full performance prior to revocation.</span><span style="font-family: "Times New Roman"; font-size: 12pt;"><br /></span><span style="color: grey; font-family: 'Times New Roman'; font-size: 12.0000pt; mso-spacerun: 'yes';">C.</span><span style="font-family: "Times New Roman"; font-size: 12pt;"> Sam is entitled to only a proportional recovery based on the amount of work he had done prior to the revocation because Prudence always retained the right to validly revoke.</span><span style="font-family: "Times New Roman"; font-size: 12pt;"><br /></span><b><u><span style="font-family: "Times New Roman"; font-size: 12pt;">D.</span></u></b><span style="font-family: "Times New Roman"; font-size: 12pt;"> Sam is entitled to recover because a unilateral contract was involved, and he was entitled to a reasonable amount of time in which to complete the job.</span><span style="font-family: "Times New Roman"; font-size: 12pt;"><br /></span><span style="color: grey; font-family: 'Times New Roman'; font-size: 12.0000pt; mso-spacerun: 'yes';">E.</span><span style="font-family: "Times New Roman"; font-size: 12pt;"> Sam is entitled to recover because a bilateral contract was involved, and he was entitled to a reasonable amount of time in which to complete the job.</span><span style="font-family: "Times New Roman"; font-size: 12pt;"><o:p></o:p></span></div>
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<span style="font-family: "Times New Roman"; font-size: 12pt;">When buying software on the Internet, Molly clicks "OK" on an agreement governing the transaction and providing that disputes will be arbitrated. Which of the following is true regarding that type of agreement? </span><span style="font-family: "Times New Roman"; font-size: 12pt;"><br /></span><span style="color: grey; font-family: 'Times New Roman'; font-size: 12.0000pt; mso-spacerun: 'yes';">A.</span><span style="font-family: "Times New Roman"; font-size: 12pt;"> Molly will not be bound in most states because of state laws prohibiting such agreements.</span><span style="font-family: "Times New Roman"; font-size: 12pt;"><br /></span><span style="color: grey; font-family: 'Times New Roman'; font-size: 12.0000pt; mso-spacerun: 'yes';">B.</span><span style="font-family: "Times New Roman"; font-size: 12pt;"> Molly will not be bound unless she verbally confirmed the agreement with a company representative.</span><span style="font-family: "Times New Roman"; font-size: 12pt;"><br /></span><span style="color: grey; font-family: 'Times New Roman'; font-size: 12.0000pt; mso-spacerun: 'yes';">C.</span><span style="font-family: "Times New Roman"; font-size: 12pt;"> Molly will not be bound because of a federal law making all such agreements invalid.</span><span style="font-family: "Times New Roman"; font-size: 12pt;"><br /></span><span style="color: grey; font-family: 'Times New Roman'; font-size: 12.0000pt; mso-spacerun: 'yes';">D.</span><span style="font-family: "Times New Roman"; font-size: 12pt;"> Molly will not be bound because of a federal law approving some agreements of that type but making arbitration clauses contained therein invalid.</span><span style="font-family: "Times New Roman"; font-size: 12pt;"><br /></span><b><u><span style="font-family: "Times New Roman"; font-size: 12pt;">E.</span></u></b><span style="font-family: "Times New Roman"; font-size: 12pt;"> None of the above is true.</span><span style="font-family: "Times New Roman"; font-size: 12pt;"><o:p></o:p></span></div>
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<span style="font-family: "Times New Roman"; font-size: 12pt;">Which of the following is true regarding the Uniform Electronic Transactions Act? </span><span style="font-family: "Times New Roman"; font-size: 12pt;"><br /></span><span style="color: grey; font-family: 'Times New Roman'; font-size: 12.0000pt; mso-spacerun: 'yes';">A.</span><span style="font-family: "Times New Roman"; font-size: 12pt;"> It eliminates all effects of the mailbox rule.</span><span style="font-family: "Times New Roman"; font-size: 12pt;"><br /></span><span style="color: grey; font-family: 'Times New Roman'; font-size: 12.0000pt; mso-spacerun: 'yes';">B.</span><span style="font-family: "Times New Roman"; font-size: 12pt;"> It provides that offers may not be accepted electronically but otherwise retains aspects of the mailbox rule.</span><span style="font-family: "Times New Roman"; font-size: 12pt;"><br /></span><span style="color: grey; font-family: 'Times New Roman'; font-size: 12.0000pt; mso-spacerun: 'yes';">C.</span><span style="font-family: "Times New Roman"; font-size: 12pt;"> It provides that acceptances may not be made electronically but otherwise retains aspects of the mailbox rule.</span><span style="font-family: "Times New Roman"; font-size: 12pt;"><br /></span><b><u><span style="font-family: "Times New Roman"; font-size: 12pt;">D.</span></u></b><span style="font-family: "Times New Roman"; font-size: 12pt;"> It seems to create an electronic version of the mailbox rule.</span><span style="font-family: "Times New Roman"; font-size: 12pt;"><br /></span><span style="color: grey; font-family: 'Times New Roman'; font-size: 12.0000pt; mso-spacerun: 'yes';">E.</span><span style="font-family: "Times New Roman"; font-size: 12pt;"> None of the above because there is no such act.</span><span style="font-family: "Times New Roman"; font-size: 12pt;"><o:p></o:p></span></div>
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<span style="font-family: "Times New Roman"; font-size: 12pt;">Trudy signs a contract with ABC Book Club without reading it. The contract provides that new books will be sent to her eBook reader every month unless she sends notification rejecting the receipt of new books. Which of the following is true regarding whether the contract is binding?</span><span style="font-family: "Times New Roman"; font-size: 12pt;"><o:p></o:p></span></div>
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<b><u><span style="font-family: "Times New Roman"; font-size: 12pt;">The contract is binding.</span></u></b><b><u><span style="font-family: "Times New Roman"; font-size: 12pt;"><o:p></o:p></span></u></b></div>
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<span style="font-family: "Times New Roman"; font-size: 12pt;">Which of the following is true regarding acceptable means of acceptance if no means of communicating an acceptance is specified in an offer?</span><span style="font-family: "Times New Roman"; font-size: 12pt;"><o:p></o:p></span></div>
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<b><u><span style="font-family: "Times New Roman"; font-size: 12pt;">If no means of communicating the acceptance is specified, any reasonable means is generally acceptable.</span></u></b><b><u><span style="font-family: "Times New Roman"; font-size: 12pt;"><o:p></o:p></span></u></b></div>
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<span style="font-family: "Times New Roman"; font-size: 12pt;">Which of the following was the result in Alexander v. Lafayette Crime Stoppers Inc., the case in the text in which the plaintiffs sued for collection of reward money offered to catch a serial killer by the defending publications, and the publications defended on the basis that the plaintiffs failed to provide notice as required by the reward offers because the plaintiffs provided relevant information to law enforcement, not the defendants?</span><span style="font-family: "Times New Roman"; font-size: 12pt;"><o:p></o:p></span></div>
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<b><u><span style="font-family: "Times New Roman"; font-size: 12pt;">That defendants did not receive acceptance of the reward offer and that, therefore, no contract was formed.</span></u></b><b><u><span style="font-family: "Times New Roman"; font-size: 12pt;"><o:p></o:p></span></u></b></div>
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<span style="font-family: "Times New Roman"; font-size: 12pt;">If the subject matter of an offer becomes illegal, what is the result?</span><span style="font-family: "Times New Roman"; font-size: 12pt;"><o:p></o:p></span></div>
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<b><u><span style="font-family: "Times New Roman"; font-size: 12pt;">The offer immediately terminates.</span></u></b><b><u><span style="font-family: "Times New Roman"; font-size: 12pt;"><o:p></o:p></span></u></b></div>
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<span style="font-family: "Times New Roman"; font-size: 12pt;">Which doctrine may courts use to estop, or prevent, an offeror from revoking an offer based on a party's taking steps in reasonable reliance on an offer?</span><span style="font-family: "Times New Roman"; font-size: 12pt;"><o:p></o:p></span></div>
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<b><u><span style="font-family: "Times New Roman"; font-size: 12pt;">Promissory estoppel</span></u></b><b><u><span style="font-family: "Times New Roman"; font-size: 12pt;"><o:p></o:p></span></u></b></div>
Orangehttp://www.blogger.com/profile/00451860658742728627noreply@blogger.com0tag:blogger.com,1999:blog-8078700684572586728.post-46856314215634938972017-01-03T00:40:00.000-08:002017-02-25T01:20:04.521-08:00Business Law - Chapter 13 Introduction to Contracts<div class="MsoNormal" style="margin-bottom: 15.9500pt; margin-top: 15.9500pt; mso-layout-grid-align: none; mso-pagination: lines-together; page-break-after: avoid; text-autospace: none;">
<span style="font-family: 'Times New Roman'; font-size: 12pt;">The term "consideration" in relation to contracts involves parties acting in an ethical manner. </span><span style="font-family: 'Times New Roman'; font-size: 12pt;"><br /></span><b><u><span style="font-family: 'Times New Roman'; font-size: 12pt;">FALSE</span></u></b><b><u><span style="font-family: 'Times New Roman'; font-size: 12pt;"><o:p></o:p></span></u></b></div>
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<span style="font-family: 'Times New Roman'; font-size: 12pt;">Consideration is the bargained-for exchange or what each party gets in exchange for his or her promise under the contract.</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"><o:p></o:p></span></div>
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<span style="font-family: 'Times New Roman'; font-size: 12pt;">The Restatement of the Law Second, Contracts is not actually the law itself. </span><span style="font-family: 'Times New Roman'; font-size: 12pt;"><br /></span><b><u><span style="font-family: 'Times New Roman'; font-size: 12pt;">TRUE</span></u></b><b><u><span style="font-family: 'Times New Roman'; font-size: 12pt;"><o:p></o:p></span></u></b></div>
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<span style="font-family: 'Times New Roman'; font-size: 12pt;">The Restatement (Second) is not actually the law itself, although judges frequently cite it because it is an authoritative statement of what the law is.</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"><o:p></o:p></span></div>
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<span style="font-family: 'Times New Roman'; font-size: 12pt;">Whether a contract is bilateral or unilateral depends upon what response the offeror expects from the offeree. </span><span style="font-family: 'Times New Roman'; font-size: 12pt;"><br /></span><b><u><span style="font-family: 'Times New Roman'; font-size: 12pt;">TRUE</span></u></b><b><u><span style="font-family: 'Times New Roman'; font-size: 12pt;"><o:p></o:p></span></u></b></div>
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<span style="font-family: 'Times New Roman'; font-size: 12pt;">If the offeror wants a promise from the offeree to form a binding contract, the contract is a bilateral contract, commonly defined as a promise in exchange for a promise. In a unilateral contract, the offeror wants the offeree to do something, not to promise to do something.</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"><o:p></o:p></span></div>
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<span style="font-family: 'Times New Roman'; font-size: 12pt;">Today, courts hold that once an offeree begins performance on a unilateral contract, the offeror must hold the offer open for a reasonable time to allow the offeree to complete the performance. </span><span style="font-family: 'Times New Roman'; font-size: 12pt;"><br /></span><b><u><span style="font-family: 'Times New Roman'; font-size: 12pt;">TRUE</span></u></b><b><u><span style="font-family: 'Times New Roman'; font-size: 12pt;"><o:p></o:p></span></u></b></div>
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<span style="font-family: 'Times New Roman'; font-size: 12pt;">Today, the courts hold that once an offeree begins performance, the offeror must hold the offer open for a reasonable time to allow the offeree to complete it.</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"><o:p></o:p></span></div>
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<span style="font-family: 'Times New Roman'; font-size: 12pt;">Quasi-contracts are actual contracts. </span><span style="font-family: 'Times New Roman'; font-size: 12pt;"><br /></span><b><u><span style="font-family: 'Times New Roman'; font-size: 12pt;">FALSE</span></u></b><b><u><span style="font-family: 'Times New Roman'; font-size: 12pt;"><o:p></o:p></span></u></b></div>
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<span style="font-family: 'Times New Roman'; font-size: 12pt;">Quasi-contracts are sometimes called implied-in-law contracts, but they are not actually contracts.</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"><o:p></o:p></span></div>
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<span style="font-family: 'Times New Roman'; font-size: 12pt;">If a quasi-contract is imposed, the amount of damages for a breach is based upon the fair market value of any service provided to the defendant. </span><span style="font-family: 'Times New Roman'; font-size: 12pt;"><br /></span><b><u><span style="font-family: 'Times New Roman'; font-size: 12pt;">TRUE</span></u></b><b><u><span style="font-family: 'Times New Roman'; font-size: 12pt;"><o:p></o:p></span></u></b></div>
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<span style="font-family: 'Times New Roman'; font-size: 12pt;">When the court imposes a quasi-contract, the defendant is required to pay the fair market value of the benefit bestowed.</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"><o:p></o:p></span></div>
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<span style="font-family: 'Times New Roman'; font-size: 12pt;">In order to recover under quasi-contract, there is no requirement that enrichment be unjust. </span><span style="font-family: 'Times New Roman'; font-size: 12pt;"><br /></span><b><u><span style="font-family: 'Times New Roman'; font-size: 12pt;">FALSE</span></u></b><b><u><span style="font-family: 'Times New Roman'; font-size: 12pt;"><o:p></o:p></span></u></b></div>
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<span style="font-family: 'Times New Roman'; font-size: 12pt;">There are limits to the quasi contract doctrine; specifically, the enrichment must be unjust.</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"><o:p></o:p></span></div>
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<span style="font-family: 'Times New Roman'; font-size: 12pt;">If a contract is valid, then it is enforceable. </span><span style="font-family: 'Times New Roman'; font-size: 12pt;"><br /></span><b><u><span style="font-family: 'Times New Roman'; font-size: 12pt;">FALSE</span></u></b><b><u><span style="font-family: 'Times New Roman'; font-size: 12pt;"><o:p></o:p></span></u></b></div>
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<span style="font-family: 'Times New Roman'; font-size: 12pt;">Sometimes a contract may be valid yet unenforceable when a law prohibits the courts from enforcing it.</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"><o:p></o:p></span></div>
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<span style="font-family: 'Times New Roman'; font-size: 12pt;">Any contract that is not a formal contract is an informal contract, also called a simple contract. </span><span style="font-family: 'Times New Roman'; font-size: 12pt;"><br /></span><b><u><span style="font-family: 'Times New Roman'; font-size: 12pt;">TRUE</span></u></b><b><u><span style="font-family: 'Times New Roman'; font-size: 12pt;"><o:p></o:p></span></u></b></div>
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<span style="font-family: 'Times New Roman'; font-size: 12pt;">Any contract that is not a formal contract is an informal contract, also called a simple contract. Informal contracts may in fact be quite complex, but they are called "simple" because no formalities are required in making them.</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"><o:p></o:p></span></div>
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<span style="font-family: 'Times New Roman'; font-size: 12pt;">In the employer/employee context, the purpose of a covenant not to compete is to restrict what an employee may do after leaving a company. </span><span style="font-family: 'Times New Roman'; font-size: 12pt;"><br /></span><b><u><span style="font-family: 'Times New Roman'; font-size: 12pt;">TRUE</span></u></b><b><u><span style="font-family: 'Times New Roman'; font-size: 12pt;"><o:p></o:p></span></u></b></div>
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<span style="font-family: 'Times New Roman'; font-size: 12pt;">Covenants not to compete restrict what an employee may do after leaving a company.</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"><o:p></o:p></span></div>
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<span style="font-family: 'Times New Roman'; font-size: 12pt;">Which of the following was the result in the Case Opener in which Hallmark claimed that an arbitration ruling against a former employee should be upheld? </span><span style="font-family: 'Times New Roman'; font-size: 12pt;"><br /></span><span style="color: grey; font-family: 'Times New Roman'; font-size: 12.0000pt; mso-spacerun: 'yes';">A.</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"> The former employee was barred from proceeding in court because of the binding arbitration clause.</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"><br /></span><span style="color: grey; font-family: 'Times New Roman'; font-size: 12.0000pt; mso-spacerun: 'yes';">B.</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"> The former employee was barred from proceeding in court based on the statute of limitations which expired while she was pursuing her remedies in arbitration.</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"><br /></span><span style="color: grey; font-family: 'Times New Roman'; font-size: 12.0000pt; mso-spacerun: 'yes';">C.</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"> The former employee was allowed to proceed in court because she had exhausted her remedies in the arbitration arena.</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"><br /></span><b><u><span style="font-family: 'Times New Roman'; font-size: 12pt;">D.</span></u></b><span style="font-family: 'Times New Roman'; font-size: 12pt;"> The former employee could proceed with an action in court because there was no consideration for the arbitration agreement and, therefore, no valid agreement.</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"><br /></span><span style="color: grey; font-family: 'Times New Roman'; font-size: 12.0000pt; mso-spacerun: 'yes';">E.</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"> The former employee could proceed with an action in court because, as a matter of law, arbitration agreements are barred in the arbitration context.</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"><o:p></o:p></span></div>
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<span style="font-family: 'Times New Roman'; font-size: 12pt;">According to the court, "because there was no consideration from Hallmark, there was no binding contract to submit disputes to arbitration."</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"><o:p></o:p></span></div>
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<span style="font-family: 'Times New Roman'; font-size: 12pt;">A[n] ___________ is a promise or set of promises for the breach of which the law gives a remedy or the performance of which the law in some way recognizes a duty. </span><span style="font-family: 'Times New Roman'; font-size: 12pt;"><br /></span><b><u><span style="font-family: 'Times New Roman'; font-size: 12pt;">A.</span></u></b><span style="font-family: 'Times New Roman'; font-size: 12pt;"> Contract</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"><br /></span><span style="color: grey; font-family: 'Times New Roman'; font-size: 12.0000pt; mso-spacerun: 'yes';">B.</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"> Offer</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"><br /></span><span style="color: grey; font-family: 'Times New Roman'; font-size: 12.0000pt; mso-spacerun: 'yes';">C.</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"> Consideration</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"><br /></span><span style="color: grey; font-family: 'Times New Roman'; font-size: 12.0000pt; mso-spacerun: 'yes';">D.</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"> Acceptance</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"><br /></span><span style="color: grey; font-family: 'Times New Roman'; font-size: 12.0000pt; mso-spacerun: 'yes';">E.</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"> Legal object</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"><o:p></o:p></span></div>
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<span style="font-family: 'Times New Roman'; font-size: 12pt;">The Restatement (Second) of Contracts defines a contract as "a promise or set of promises for the breach of which the law gives a remedy or the performance of which the law in some way recognizes a duty."</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"><o:p></o:p></span></div>
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<span style="font-family: 'Times New Roman'; font-size: 12pt;">Which of the following consists of an offer by one party and an acceptance of the terms by another party? </span><span style="font-family: 'Times New Roman'; font-size: 12pt;"><br /></span><span style="color: grey; font-family: 'Times New Roman'; font-size: 12.0000pt; mso-spacerun: 'yes';">A.</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"> Legal object</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"><br /></span><b><u><span style="font-family: 'Times New Roman'; font-size: 12pt;">B.</span></u></b><span style="font-family: 'Times New Roman'; font-size: 12pt;"> Agreement</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"><br /></span><span style="color: grey; font-family: 'Times New Roman'; font-size: 12.0000pt; mso-spacerun: 'yes';">C.</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"> Coherence</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"><br /></span><span style="color: grey; font-family: 'Times New Roman'; font-size: 12.0000pt; mso-spacerun: 'yes';">D.</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"> Alliance</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"><br /></span><span style="color: grey; font-family: 'Times New Roman'; font-size: 12.0000pt; mso-spacerun: 'yes';">E.</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"> Concurrence</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"><o:p></o:p></span></div>
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<span style="font-family: 'Times New Roman'; font-size: 12pt;">The agreement consists of an offer by one party, called the offeror, to enter into a contract, and an acceptance of the terms of the offer by the other party, called the offeree.</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"><o:p></o:p></span></div>
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<span style="font-family: 'Times New Roman'; font-size: 12pt;">The person who makes an offer is called a ___________. </span><span style="font-family: 'Times New Roman'; font-size: 12pt;"><br /></span><span style="color: grey; font-family: 'Times New Roman'; font-size: 12.0000pt; mso-spacerun: 'yes';">A.</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"> Offeree</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"><br /></span><b><u><span style="font-family: 'Times New Roman'; font-size: 12pt;">B.</span></u></b><span style="font-family: 'Times New Roman'; font-size: 12pt;"> Offeror</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"><br /></span><span style="color: grey; font-family: 'Times New Roman'; font-size: 12.0000pt; mso-spacerun: 'yes';">C.</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"> Agreeor</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"><br /></span><span style="color: grey; font-family: 'Times New Roman'; font-size: 12.0000pt; mso-spacerun: 'yes';">D.</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"> Agree</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"><br /></span><span style="color: grey; font-family: 'Times New Roman'; font-size: 12.0000pt; mso-spacerun: 'yes';">E.</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"> Inquiror</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"><o:p></o:p></span></div>
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<span style="font-family: 'Times New Roman'; font-size: 12pt;">The agreement consists of an offer by one party, called the offeror, to enter into a contract, and an acceptance of the terms of the offer by the other party, called the offeree.</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"><o:p></o:p></span></div>
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<span style="font-family: 'Times New Roman'; font-size: 12pt;">The person who agrees to the terms of an offer made by the other party is</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"> </span><span style="font-family: 'Times New Roman'; font-size: 12pt;">called the _________. </span><span style="font-family: 'Times New Roman'; font-size: 12pt;"><br /></span><b><u><span style="font-family: 'Times New Roman'; font-size: 12pt;">A.</span></u></b><span style="font-family: 'Times New Roman'; font-size: 12pt;"> Offeree</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"><br /></span><span style="color: grey; font-family: 'Times New Roman'; font-size: 12.0000pt; mso-spacerun: 'yes';">B.</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"> Offeror</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"><br /></span><span style="color: grey; font-family: 'Times New Roman'; font-size: 12.0000pt; mso-spacerun: 'yes';">C.</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"> Agreeor</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"><br /></span><span style="color: grey; font-family: 'Times New Roman'; font-size: 12.0000pt; mso-spacerun: 'yes';">D.</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"> Agree</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"><br /></span><span style="color: grey; font-family: 'Times New Roman'; font-size: 12.0000pt; mso-spacerun: 'yes';">E.</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"> Inquiror</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"><o:p></o:p></span></div>
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<span style="font-family: 'Times New Roman'; font-size: 12pt;">The agreement consists of an offer by one party, called the offeror, to enter into a contract, and an acceptance of the terms of the offer by the other party, called the offeree.</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"><o:p></o:p></span></div>
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<span style="font-family: 'Times New Roman'; font-size: 12pt;">Which of the following is a definition for consideration? </span><span style="font-family: 'Times New Roman'; font-size: 12pt;"><br /></span><span style="color: grey; font-family: 'Times New Roman'; font-size: 12.0000pt; mso-spacerun: 'yes';">A.</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"> Being cordial in the negotiation of contracts.</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"><br /></span><span style="color: grey; font-family: 'Times New Roman'; font-size: 12.0000pt; mso-spacerun: 'yes';">B.</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"> Refraining from unethical behavior in the negotiation of contracts.</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"><br /></span><span style="color: grey; font-family: 'Times New Roman'; font-size: 12.0000pt; mso-spacerun: 'yes';">C.</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"> Being cordial and refraining from unethical behavior in the negotiation of contracts.</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"><br /></span><b><u><span style="font-family: 'Times New Roman'; font-size: 12pt;">D.</span></u></b><span style="font-family: 'Times New Roman'; font-size: 12pt;"> A bargained-for exchange.</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"><br /></span><span style="color: grey; font-family: 'Times New Roman'; font-size: 12.0000pt; mso-spacerun: 'yes';">E.</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"> A contract negotiated in person as opposed to by telephone or e-mail.</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"><o:p></o:p></span></div>
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<span style="font-family: 'Times New Roman'; font-size: 12pt;">Consideration is the bargained-for exchange or what each party gets in exchange for his or her promise under the contract.</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"><o:p></o:p></span></div>
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<span style="font-family: 'Times New Roman'; font-size: 12pt;">Which of the following represents the legal ability to enter into a binding agreement? </span><span style="font-family: 'Times New Roman'; font-size: 12pt;"><br /></span><span style="color: grey; font-family: 'Times New Roman'; font-size: 12.0000pt; mso-spacerun: 'yes';">A.</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"> Majority</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"><br /></span><span style="color: grey; font-family: 'Times New Roman'; font-size: 12.0000pt; mso-spacerun: 'yes';">B.</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"> Emancipation</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"><br /></span><span style="color: grey; font-family: 'Times New Roman'; font-size: 12.0000pt; mso-spacerun: 'yes';">C.</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"> Contractual knowledge</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"><br /></span><b><u><span style="font-family: 'Times New Roman'; font-size: 12pt;">D.</span></u></b><span style="font-family: 'Times New Roman'; font-size: 12pt;"> Contractual capacity</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"><br /></span><span style="color: grey; font-family: 'Times New Roman'; font-size: 12.0000pt; mso-spacerun: 'yes';">E.</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"> Informed consent</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"><o:p></o:p></span></div>
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<span style="font-family: 'Times New Roman'; font-size: 12pt;">Capacity is the legal ability to enter into a binding agreement.</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"><o:p></o:p></span></div>
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<span style="font-family: 'Times New Roman'; font-size: 12pt;">Which of the following are examples of people who do not have the capacity to enter into legally binding contracts? </span><span style="font-family: 'Times New Roman'; font-size: 12pt;"><br /></span><span style="color: grey; font-family: 'Times New Roman'; font-size: 12.0000pt; mso-spacerun: 'yes';">A.</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"> Those under the age of majority.</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"><br /></span><span style="color: grey; font-family: 'Times New Roman'; font-size: 12.0000pt; mso-spacerun: 'yes';">B.</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"> People suffering from mental illness.</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"><br /></span><span style="color: grey; font-family: 'Times New Roman'; font-size: 12.0000pt; mso-spacerun: 'yes';">C.</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"> Intoxicated persons.</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"><br /></span><span style="color: grey; font-family: 'Times New Roman'; font-size: 12.0000pt; mso-spacerun: 'yes';">D.</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"> People under the age of majority and people suffering from mental illness, but not intoxicated persons.</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"><br /></span><b><u><span style="font-family: 'Times New Roman'; font-size: 12pt;">E.</span></u></b><span style="font-family: 'Times New Roman'; font-size: 12pt;"> People under the age of majority, people suffering from mental illness, and intoxicated persons.</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"><o:p></o:p></span></div>
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<span style="font-family: 'Times New Roman'; font-size: 12pt;">Most adults over the age of majority have capacity; those under the age of majority, people suffering from mental illness, and intoxicated persons do not have the capacity to enter into legally binding contracts.</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"><o:p></o:p></span></div>
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<span style="font-family: 'Times New Roman'; font-size: 12pt;">Which of the following references the requirement that a contract not be either illegal or against public policy? </span><span style="font-family: 'Times New Roman'; font-size: 12pt;"><br /></span><span style="color: grey; font-family: 'Times New Roman'; font-size: 12.0000pt; mso-spacerun: 'yes';">A.</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"> Consideration</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"><br /></span><span style="color: grey; font-family: 'Times New Roman'; font-size: 12.0000pt; mso-spacerun: 'yes';">B.</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"> Capacity</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"><br /></span><b><u><span style="font-family: 'Times New Roman'; font-size: 12pt;">C.</span></u></b><span style="font-family: 'Times New Roman'; font-size: 12pt;"> Legal object</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"><br /></span><span style="color: grey; font-family: 'Times New Roman'; font-size: 12.0000pt; mso-spacerun: 'yes';">D.</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"> Illegal prohibition</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"><br /></span><span style="color: grey; font-family: 'Times New Roman'; font-size: 12.0000pt; mso-spacerun: 'yes';">E.</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"> Ethical requirement</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"><o:p></o:p></span></div>
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<span style="font-family: 'Times New Roman'; font-size: 12pt;">The term "legal object" means that to be enforceable, the contract cannot be either illegal or against public policy.</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"><o:p></o:p></span></div>
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<span style="font-family: 'Times New Roman'; font-size: 12pt;">Which of the following represents a lack of genuine assent? </span><span style="font-family: 'Times New Roman'; font-size: 12pt;"><br /></span><span style="color: grey; font-family: 'Times New Roman'; font-size: 12.0000pt; mso-spacerun: 'yes';">A.</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"> Acceptance secured through fraud.</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"><br /></span><span style="color: grey; font-family: 'Times New Roman'; font-size: 12.0000pt; mso-spacerun: 'yes';">B.</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"> Acceptance secured through undue influence.</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"><br /></span><span style="color: grey; font-family: 'Times New Roman'; font-size: 12.0000pt; mso-spacerun: 'yes';">C.</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"> Acceptance secured through misrepresentation.</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"><br /></span><span style="color: grey; font-family: 'Times New Roman'; font-size: 12.0000pt; mso-spacerun: 'yes';">D.</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"> Acceptance secured through fraud or undue influence but not through misrepresentation.</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"><br /></span><b><u><span style="font-family: 'Times New Roman'; font-size: 12pt;">E.</span></u></b><span style="font-family: 'Times New Roman'; font-size: 12pt;"> Acceptance secured through fraud, undue influence, or misrepresentation.</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"><o:p></o:p></span></div>
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<span style="font-family: 'Times New Roman'; font-size: 12pt;">Sometimes the offeror (the party proposing the contract) secures acceptance of the agreement through improper means such as fraud, duress, undue influence, or misrepresentation. In these situations, there is no genuine assent to the contract, and the offeree (the person who agreed to or accepted the contract) may be able to raise that lack of genuine assent as a defense to enforcement of the agreement.</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"><o:p></o:p></span></div>
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<span style="font-family: 'Times New Roman'; font-size: 12pt;">An attorney who says that a contract lacks "the proper form" is typically referencing which of the following? </span><span style="font-family: 'Times New Roman'; font-size: 12pt;"><br /></span><span style="color: grey; font-family: 'Times New Roman'; font-size: 12.0000pt; mso-spacerun: 'yes';">A.</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"> The agreement lacked a proper offer.</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"><br /></span><span style="color: grey; font-family: 'Times New Roman'; font-size: 12.0000pt; mso-spacerun: 'yes';">B.</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"> The contract lacked a proper acceptance.</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"><br /></span><span style="color: grey; font-family: 'Times New Roman'; font-size: 12.0000pt; mso-spacerun: 'yes';">C.</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"> The contract lacked consideration.</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"><br /></span><b><u><span style="font-family: 'Times New Roman'; font-size: 12pt;">D.</span></u></b><span style="font-family: 'Times New Roman'; font-size: 12pt;"> The contract lacked a writing.</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"><br /></span><span style="color: grey; font-family: 'Times New Roman'; font-size: 12.0000pt; mso-spacerun: 'yes';">E.</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"> The contract lacked both an appropriate offer and an appropriate acceptance.</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"><o:p></o:p></span></div>
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<span style="font-family: 'Times New Roman'; font-size: 12pt;">The defense that a contract lacks the proper form typically means it lacks a writing.</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"><o:p></o:p></span></div>
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<span style="font-family: 'Times New Roman'; font-size: 12pt;">Contract law is said to be based on a[n] ___________ theory, meaning that the existence and interpretation of the contract is based on the outward manifestations of intent by the parties. </span><span style="font-family: 'Times New Roman'; font-size: 12pt;"><br /></span><span style="color: grey; font-family: 'Times New Roman'; font-size: 12.0000pt; mso-spacerun: 'yes';">A.</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"> Subjective</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"><br /></span><b><u><span style="font-family: 'Times New Roman'; font-size: 12pt;">B.</span></u></b><span style="font-family: 'Times New Roman'; font-size: 12pt;"> Objective</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"><br /></span><span style="color: grey; font-family: 'Times New Roman'; font-size: 12.0000pt; mso-spacerun: 'yes';">C.</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"> Interpretive</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"><br /></span><span style="color: grey; font-family: 'Times New Roman'; font-size: 12.0000pt; mso-spacerun: 'yes';">D.</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"> Appearing</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"><br /></span><span style="color: grey; font-family: 'Times New Roman'; font-size: 12.0000pt; mso-spacerun: 'yes';">E.</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"> Unilateral</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"><o:p></o:p></span></div>
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<span style="font-family: 'Times New Roman'; font-size: 12pt;">Contract law is based on an objective theory of contracts, which means we base the existence of a contract on the parties' outward manifestations of intent and we base its interpretation on how a reasonable person would interpret it.</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"><o:p></o:p></span></div>
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<span style="font-family: 'Times New Roman'; font-size: 12pt;">As a general rule, the ________ intent of the parties is not relevant when determining whether a contract exists; rather, what is relevant is how they represented their intent through their actions and words. </span><span style="font-family: 'Times New Roman'; font-size: 12pt;"><br /></span><span style="color: grey; font-family: 'Times New Roman'; font-size: 12.0000pt; mso-spacerun: 'yes';">A.</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"> Objective</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"><br /></span><b><u><span style="font-family: 'Times New Roman'; font-size: 12pt;">B.</span></u></b><span style="font-family: 'Times New Roman'; font-size: 12pt;"> Subjective</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"><br /></span><span style="color: grey; font-family: 'Times New Roman'; font-size: 12.0000pt; mso-spacerun: 'yes';">C.</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"> Unilateral</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"><br /></span><span style="color: grey; font-family: 'Times New Roman'; font-size: 12.0000pt; mso-spacerun: 'yes';">D.</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"> Comprehensive</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"><br /></span><span style="color: grey; font-family: 'Times New Roman'; font-size: 12.0000pt; mso-spacerun: 'yes';">E.</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"> Considered</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"><o:p></o:p></span></div>
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<span style="font-family: 'Times New Roman'; font-size: 12pt;">The subjective intent of the parties is not usually relevant; what matters is how they represented their intent through their actions and words.</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"><o:p></o:p></span></div>
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<span style="font-family: 'Times New Roman'; font-size: 12pt;">If a _____________ misunderstanding between the parties exists, and as a result of that misunderstanding the parties do not really come to a meeting of the minds, there is no contract. </span><span style="font-family: 'Times New Roman'; font-size: 12pt;"><br /></span><b><u><span style="font-family: 'Times New Roman'; font-size: 12pt;">A.</span></u></b><span style="font-family: 'Times New Roman'; font-size: 12pt;"> Mutual</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"><br /></span><span style="color: grey; font-family: 'Times New Roman'; font-size: 12.0000pt; mso-spacerun: 'yes';">B.</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"> Unilateral</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"><br /></span><span style="color: grey; font-family: 'Times New Roman'; font-size: 12.0000pt; mso-spacerun: 'yes';">C.</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"> Comprehensive</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"><br /></span><span style="color: grey; font-family: 'Times New Roman'; font-size: 12.0000pt; mso-spacerun: 'yes';">D.</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"> Subjective</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"><br /></span><span style="color: grey; font-family: 'Times New Roman'; font-size: 12.0000pt; mso-spacerun: 'yes';">E.</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"> Reasonable</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"><o:p></o:p></span></div>
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<span style="font-family: 'Times New Roman'; font-size: 12pt;">If a mutual misunderstanding between the parties exists, and if as a result they did not come to a meeting of the minds, there is no contract.</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"><o:p></o:p></span></div>
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<span style="font-family: 'Times New Roman'; font-size: 12pt;">Which of the following are the two most important sources of contract law? </span><span style="font-family: 'Times New Roman'; font-size: 12pt;"><br /></span><span style="color: grey; font-family: 'Times New Roman'; font-size: 12.0000pt; mso-spacerun: 'yes';">A.</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"> Case law and the Restatement of Law.</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"><br /></span><b><u><span style="font-family: 'Times New Roman'; font-size: 12pt;">B.</span></u></b><span style="font-family: 'Times New Roman'; font-size: 12pt;"> Case law and the Uniform Commercial Code.</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"><br /></span><span style="color: grey; font-family: 'Times New Roman'; font-size: 12.0000pt; mso-spacerun: 'yes';">C.</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"> The Uniform Commercial Code and the Convention on Contracts for International Sales of Goods.</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"><br /></span><span style="color: grey; font-family: 'Times New Roman'; font-size: 12.0000pt; mso-spacerun: 'yes';">D.</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"> Case law and the Convention on Contracts for International Sales of Goods.</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"><br /></span><span style="color: grey; font-family: 'Times New Roman'; font-size: 12.0000pt; mso-spacerun: 'yes';">E.</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"> The Convention on Contracts for International Sales of Goods and the Restatement of the Law, Contracts.</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"><o:p></o:p></span></div>
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<span style="font-family: 'Times New Roman'; font-size: 12pt;">The two most important sources of contract law are case law and the Uniform Commercial Code (UCC).</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"><o:p></o:p></span></div>
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<span style="font-family: 'Times New Roman'; font-size: 12pt;">Today's law of contracts originated from judicial decisions in ______. </span><span style="font-family: 'Times New Roman'; font-size: 12pt;"><br /></span><span style="color: grey; font-family: 'Times New Roman'; font-size: 12.0000pt; mso-spacerun: 'yes';">A.</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"> France</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"><br /></span><span style="color: grey; font-family: 'Times New Roman'; font-size: 12.0000pt; mso-spacerun: 'yes';">B.</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"> Italy</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"><br /></span><span style="color: grey; font-family: 'Times New Roman'; font-size: 12.0000pt; mso-spacerun: 'yes';">C.</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"> Spain</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"><br /></span><b><u><span style="font-family: 'Times New Roman'; font-size: 12pt;">D.</span></u></b><span style="font-family: 'Times New Roman'; font-size: 12pt;"> England</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"><br /></span><span style="color: grey; font-family: 'Times New Roman'; font-size: 12.0000pt; mso-spacerun: 'yes';">E.</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"> Switzerland</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"><o:p></o:p></span></div>
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<span style="font-family: 'Times New Roman'; font-size: 12pt;">Today's law of contracts actually originated in judicial decisions in England, later modified by early courts in the United States.</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"><o:p></o:p></span></div>
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<span style="font-family: 'Times New Roman'; font-size: 12pt;">The law of contracts is primarily _______________ law. </span><span style="font-family: 'Times New Roman'; font-size: 12pt;"><br /></span><span style="color: grey; font-family: 'Times New Roman'; font-size: 12.0000pt; mso-spacerun: 'yes';">A.</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"> Comprehensive</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"><br /></span><span style="color: grey; font-family: 'Times New Roman'; font-size: 12.0000pt; mso-spacerun: 'yes';">B.</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"> Statutory</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"><br /></span><b><u><span style="font-family: 'Times New Roman'; font-size: 12pt;">C.</span></u></b><span style="font-family: 'Times New Roman'; font-size: 12pt;"> Common</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"><br /></span><span style="color: grey; font-family: 'Times New Roman'; font-size: 12.0000pt; mso-spacerun: 'yes';">D.</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"> Restated</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"><br /></span><span style="color: grey; font-family: 'Times New Roman'; font-size: 12.0000pt; mso-spacerun: 'yes';">E.</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"> Modified</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"><o:p></o:p></span></div>
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<span style="font-family: 'Times New Roman'; font-size: 12pt;">The law of contracts is primarily common law.</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"><o:p></o:p></span></div>
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<span style="font-family: 'Times New Roman'; font-size: 12pt;">Which of the following was propounded by prominent legal scholars, recruited by the American Law Institute? </span><span style="font-family: 'Times New Roman'; font-size: 12pt;"><br /></span><b><u><span style="font-family: 'Times New Roman'; font-size: 12pt;">A.</span></u></b><span style="font-family: 'Times New Roman'; font-size: 12pt;"> The Restatement of the Law Second, Contracts.</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"><br /></span><span style="color: grey; font-family: 'Times New Roman'; font-size: 12.0000pt; mso-spacerun: 'yes';">B.</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"> The Convention on Contracts for the National Sales of Goods.</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"><br /></span><span style="color: grey; font-family: 'Times New Roman'; font-size: 12.0000pt; mso-spacerun: 'yes';">C.</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"> Common law.</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"><br /></span><span style="color: grey; font-family: 'Times New Roman'; font-size: 12.0000pt; mso-spacerun: 'yes';">D.</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"> Common law and the Convention on Contracts for International Sales of Goods.</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"><br /></span><span style="color: grey; font-family: 'Times New Roman'; font-size: 12.0000pt; mso-spacerun: 'yes';">E.</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"> The Convention on Contracts for the National Sales of Goods and the Restatement of the Law Second, Contracts.</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"><o:p></o:p></span></div>
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<span style="font-family: 'Times New Roman'; font-size: 12pt;">Prominent legal scholars, recruited by the American Law Institute, organized the principles of the common law of contracts into the original Restatement of the Law, Contracts. The compilation has been revised and published as Restatement of the Law Second, Contracts.</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"><o:p></o:p></span></div>
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<span style="font-family: 'Times New Roman'; font-size: 12pt;">Which of the following is the reason the Uniform Commercial Code was drafted? </span><span style="font-family: 'Times New Roman'; font-size: 12pt;"><br /></span><b><u><span style="font-family: 'Times New Roman'; font-size: 12pt;">A.</span></u></b><span style="font-family: 'Times New Roman'; font-size: 12pt;"> Different states had different laws governing contracts which did not result in a smooth flow of interstate commerce.</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"><br /></span><span style="color: grey; font-family: 'Times New Roman'; font-size: 12.0000pt; mso-spacerun: 'yes';">B.</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"> Some states had no law governing contracts.</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"><br /></span><span style="color: grey; font-family: 'Times New Roman'; font-size: 12.0000pt; mso-spacerun: 'yes';">C.</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"> Federal law governing contracts was difficult to apply.</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"><br /></span><span style="color: grey; font-family: 'Times New Roman'; font-size: 12.0000pt; mso-spacerun: 'yes';">D.</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"> The Uniform State Act on laws was not working.</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"><br /></span><span style="color: grey; font-family: 'Times New Roman'; font-size: 12.0000pt; mso-spacerun: 'yes';">E.</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"> The Restatement of the Law Second, Contracts was not being evenly and fairly applied.</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"><o:p></o:p></span></div>
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<span style="font-family: 'Times New Roman'; font-size: 12pt;">To remedy some of the difficulties created by a patchwork of different laws governing commercial transactions, the National Conference of Commissioners on Uniform State Laws and the American Law Institute drafted a set of commercial laws that could be applicable to all states. This effort was called the Uniform Commercial Code (UCC).</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"><o:p></o:p></span></div>
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<span style="font-family: 'Times New Roman'; font-size: 12pt;">Which of the following articles are parts of the Uniform Commercial Code relevant to contracts? </span><span style="font-family: 'Times New Roman'; font-size: 12pt;"><br /></span><b><u><span style="font-family: 'Times New Roman'; font-size: 12pt;">A.</span></u></b><span style="font-family: 'Times New Roman'; font-size: 12pt;"> 2 and 2A</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"><br /></span><span style="color: grey; font-family: 'Times New Roman'; font-size: 12.0000pt; mso-spacerun: 'yes';">B.</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"> 3 and 4</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"><br /></span><span style="color: grey; font-family: 'Times New Roman'; font-size: 12.0000pt; mso-spacerun: 'yes';">C.</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"> 4 and 1B</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"><br /></span><span style="color: grey; font-family: 'Times New Roman'; font-size: 12.0000pt; mso-spacerun: 'yes';">D.</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"> 5 and 8</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"><br /></span><span style="color: grey; font-family: 'Times New Roman'; font-size: 12.0000pt; mso-spacerun: 'yes';">E.</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"> 6 and 10</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"><o:p></o:p></span></div>
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<span style="font-family: 'Times New Roman'; font-size: 12pt;">A part of the Uniform Commercial Code relevant to contracts is Article 2, which governs contracts for the sale (exchange for a price) of goods (tangible, movable objects). Also relevant to contract law is UCC Article 2A, which governs contracts for the lease of goods.</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"><o:p></o:p></span></div>
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<span style="font-family: 'Times New Roman'; font-size: 12pt;">All contracts can be categorized as either ___________ or __________. </span><span style="font-family: 'Times New Roman'; font-size: 12pt;"><br /></span><span style="color: grey; font-family: 'Times New Roman'; font-size: 12.0000pt; mso-spacerun: 'yes';">A.</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"> Unilateral, complete</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"><br /></span><span style="color: grey; font-family: 'Times New Roman'; font-size: 12.0000pt; mso-spacerun: 'yes';">B.</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"> Unilateral, trilateral</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"><br /></span><span style="color: grey; font-family: 'Times New Roman'; font-size: 12.0000pt; mso-spacerun: 'yes';">C.</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"> Bilateral, trilateral</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"><br /></span><b><u><span style="font-family: 'Times New Roman'; font-size: 12pt;">D.</span></u></b><span style="font-family: 'Times New Roman'; font-size: 12pt;"> Unilateral, bilateral</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"><br /></span><span style="color: grey; font-family: 'Times New Roman'; font-size: 12.0000pt; mso-spacerun: 'yes';">E.</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"> Bilateral, complete</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"><o:p></o:p></span></div>
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<span style="font-family: 'Times New Roman'; font-size: 12pt;">All contracts are either unilateral or bilateral.</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"><o:p></o:p></span></div>
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<span style="font-family: 'Times New Roman'; font-size: 12pt;">A ______________ contract is commonly defined as a promise in exchange for a promise. </span><span style="font-family: 'Times New Roman'; font-size: 12pt;"><br /></span><span style="color: grey; font-family: 'Times New Roman'; font-size: 12.0000pt; mso-spacerun: 'yes';">A.</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"> Unilateral</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"><br /></span><span style="color: grey; font-family: 'Times New Roman'; font-size: 12.0000pt; mso-spacerun: 'yes';">B.</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"> Trilateral</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"><br /></span><span style="color: grey; font-family: 'Times New Roman'; font-size: 12.0000pt; mso-spacerun: 'yes';">C.</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"> Complete</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"><br /></span><b><u><span style="font-family: 'Times New Roman'; font-size: 12pt;">D.</span></u></b><span style="font-family: 'Times New Roman'; font-size: 12pt;"> Bilateral</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"><br /></span><span style="color: grey; font-family: 'Times New Roman'; font-size: 12.0000pt; mso-spacerun: 'yes';">E.</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"> Classified</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"><o:p></o:p></span></div>
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<span style="font-family: 'Times New Roman'; font-size: 12pt;">A bilateral contract is commonly defined as a promise in exchange for a promise.</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"><o:p></o:p></span></div>
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<span style="font-family: 'Times New Roman'; font-size: 12pt;">Harry and Frank are in agreement that Harry will pay Frank $2,000 for a used car. At what point is there a binding contract?</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"><br /></span><b><u><span style="font-family: 'Times New Roman'; font-size: 12pt;">A.</span></u></b><span style="font-family: 'Times New Roman'; font-size: 12pt;"> When the agreement is made.</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"><br /></span><span style="color: grey; font-family: 'Times New Roman'; font-size: 12.0000pt; mso-spacerun: 'yes';">B.</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"> When the money is paid.</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"><br /></span><span style="color: grey; font-family: 'Times New Roman'; font-size: 12.0000pt; mso-spacerun: 'yes';">C.</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"> When the car is delivered.</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"><br /></span><span style="color: grey; font-family: 'Times New Roman'; font-size: 12.0000pt; mso-spacerun: 'yes';">D.</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"> Ten days after the car is delivered and approved.</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"><br /></span><span style="color: grey; font-family: 'Times New Roman'; font-size: 12.0000pt; mso-spacerun: 'yes';">E.</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"> Twenty days after the car is delivered and approved.</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"><o:p></o:p></span></div>
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<span style="font-family: 'Times New Roman'; font-size: 12pt;">As soon as promises are exchanged, a contract is formed and the parties' legal obligations arise.</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"><o:p></o:p></span></div>
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<span style="font-family: 'Times New Roman'; font-size: 12pt;">In a _____________ contract, the offeror wants a performance to form the contract. </span><span style="font-family: 'Times New Roman'; font-size: 12pt;"><br /></span><span style="color: grey; font-family: 'Times New Roman'; font-size: 12.0000pt; mso-spacerun: 'yes';">A.</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"> Trilateral</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"><br /></span><span style="color: grey; font-family: 'Times New Roman'; font-size: 12.0000pt; mso-spacerun: 'yes';">B.</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"> Bilateral</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"><br /></span><b><u><span style="font-family: 'Times New Roman'; font-size: 12pt;">C.</span></u></b><span style="font-family: 'Times New Roman'; font-size: 12pt;"> Unilateral</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"><br /></span><span style="color: grey; font-family: 'Times New Roman'; font-size: 12.0000pt; mso-spacerun: 'yes';">D.</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"> Complete</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"><br /></span><span style="color: grey; font-family: 'Times New Roman'; font-size: 12.0000pt; mso-spacerun: 'yes';">E.</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"> Anticipatory</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"><o:p></o:p></span></div>
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<span style="font-family: 'Times New Roman'; font-size: 12pt;">In a unilateral contract, the offeror wants the offeree to do something, not to promise to do something.</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"><o:p></o:p></span></div>
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<span style="font-family: 'Times New Roman'; font-size: 12pt;">Which of the following have all their terms clearly set forth in either written or spoken words? </span><span style="font-family: 'Times New Roman'; font-size: 12pt;"><br /></span><span style="color: grey; font-family: 'Times New Roman'; font-size: 12.0000pt; mso-spacerun: 'yes';">A.</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"> Implied contracts</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"><br /></span><b><u><span style="font-family: 'Times New Roman'; font-size: 12pt;">B.</span></u></b><span style="font-family: 'Times New Roman'; font-size: 12pt;"> Express contracts</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"><br /></span><span style="color: grey; font-family: 'Times New Roman'; font-size: 12.0000pt; mso-spacerun: 'yes';">C.</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"> Liquidated contracts</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"><br /></span><span style="color: grey; font-family: 'Times New Roman'; font-size: 12.0000pt; mso-spacerun: 'yes';">D.</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"> Bilateral contracts</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"><br /></span><span style="color: grey; font-family: 'Times New Roman'; font-size: 12.0000pt; mso-spacerun: 'yes';">E.</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"> Unilateral contracts</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"><o:p></o:p></span></div>
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<span style="font-family: 'Times New Roman'; font-size: 12pt;">The terms of express contracts are all clearly set forth in either written or spoken words.</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"><o:p></o:p></span></div>
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<span style="font-family: 'Times New Roman'; font-size: 12pt;">In which of the following does a contract arise not from words but from the conduct of the parties? </span><span style="font-family: 'Times New Roman'; font-size: 12pt;"><br /></span><b><u><span style="font-family: 'Times New Roman'; font-size: 12pt;">A.</span></u></b><span style="font-family: 'Times New Roman'; font-size: 12pt;"> Implied contracts</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"><br /></span><span style="color: grey; font-family: 'Times New Roman'; font-size: 12.0000pt; mso-spacerun: 'yes';">B.</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"> Express contracts</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"><br /></span><span style="color: grey; font-family: 'Times New Roman'; font-size: 12.0000pt; mso-spacerun: 'yes';">C.</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"> Liquidated contracts</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"><br /></span><span style="color: grey; font-family: 'Times New Roman'; font-size: 12.0000pt; mso-spacerun: 'yes';">D.</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"> Bilateral contracts</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"><br /></span><span style="color: grey; font-family: 'Times New Roman'; font-size: 12.0000pt; mso-spacerun: 'yes';">E.</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"> Unilateral contracts</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"><o:p></o:p></span></div>
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<span style="font-family: 'Times New Roman'; font-size: 12pt;">Implied contracts arise not from words but from the conduct of the parties.</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"><o:p></o:p></span></div>
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<span style="font-family: 'Times New Roman'; font-size: 12pt;">Which of the following is sometimes referred to as an implied-in-law contract? </span><span style="font-family: 'Times New Roman'; font-size: 12pt;"><br /></span><b><u><span style="font-family: 'Times New Roman'; font-size: 12pt;">A.</span></u></b><span style="font-family: 'Times New Roman'; font-size: 12pt;"> Quasi-contracts</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"><br /></span><span style="color: grey; font-family: 'Times New Roman'; font-size: 12.0000pt; mso-spacerun: 'yes';">B.</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"> Express contracts</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"><br /></span><span style="color: grey; font-family: 'Times New Roman'; font-size: 12.0000pt; mso-spacerun: 'yes';">C.</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"> Implied-in-fact contracts</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"><br /></span><span style="color: grey; font-family: 'Times New Roman'; font-size: 12.0000pt; mso-spacerun: 'yes';">D.</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"> Express contracts and implied-in-fact contracts</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"><br /></span><span style="color: grey; font-family: 'Times New Roman'; font-size: 12.0000pt; mso-spacerun: 'yes';">E.</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"> Express contracts and quasi-contracts</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"><o:p></o:p></span></div>
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<span style="font-family: 'Times New Roman'; font-size: 12pt;">Quasi-contracts are sometimes called implied-in-law contracts, but they are not actually contracts.</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"><o:p></o:p></span></div>
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<span style="font-family: 'Times New Roman'; font-size: 12pt;">Which of the following is the most likely measure of recovery when a quasi-contract is involved? </span><span style="font-family: 'Times New Roman'; font-size: 12pt;"><br /></span><span style="color: grey; font-family: 'Times New Roman'; font-size: 12.0000pt; mso-spacerun: 'yes';">A.</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"> The amount set forth in the contract.</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"><br /></span><b><u><span style="font-family: 'Times New Roman'; font-size: 12pt;">B.</span></u></b><span style="font-family: 'Times New Roman'; font-size: 12pt;"> The fair market value of the matter involved.</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"><br /></span><span style="color: grey; font-family: 'Times New Roman'; font-size: 12.0000pt; mso-spacerun: 'yes';">C.</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"> The wholesale price of any good involved.</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"><br /></span><span style="color: grey; font-family: 'Times New Roman'; font-size: 12.0000pt; mso-spacerun: 'yes';">D.</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"> The amount sought by the plaintiff in the Complaint.</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"><br /></span><span style="color: grey; font-family: 'Times New Roman'; font-size: 12.0000pt; mso-spacerun: 'yes';">E.</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"> Damages will be computed the same way as they are computed for any other contract.</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"><o:p></o:p></span></div>
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<span style="font-family: 'Times New Roman'; font-size: 12pt;">In situations in which the court imposes a quasi-contract, the amount awarded will probably be based on fair market value.</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"><o:p></o:p></span></div>
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<span style="font-family: 'Times New Roman'; font-size: 12pt;">A[n] _____________ contract is one that contains all the legal elements of a contract. </span><span style="font-family: 'Times New Roman'; font-size: 12pt;"><br /></span><span style="color: grey; font-family: 'Times New Roman'; font-size: 12.0000pt; mso-spacerun: 'yes';">A.</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"> Voidable</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"><br /></span><span style="color: grey; font-family: 'Times New Roman'; font-size: 12.0000pt; mso-spacerun: 'yes';">B.</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"> Executed</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"><br /></span><span style="color: grey; font-family: 'Times New Roman'; font-size: 12.0000pt; mso-spacerun: 'yes';">C.</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"> Formal</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"><br /></span><b><u><span style="font-family: 'Times New Roman'; font-size: 12pt;">D.</span></u></b><span style="font-family: 'Times New Roman'; font-size: 12pt;"> Valid</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"><br /></span><span style="color: grey; font-family: 'Times New Roman'; font-size: 12.0000pt; mso-spacerun: 'yes';">E.</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"> Approved</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"><o:p></o:p></span></div>
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<span style="font-family: 'Times New Roman'; font-size: 12pt;">A valid contract may be _____________ when there is some law that prohibits the courts from enforcing it. </span><span style="font-family: 'Times New Roman'; font-size: 12pt;"><br /></span><span style="color: grey; font-family: 'Times New Roman'; font-size: 12.0000pt; mso-spacerun: 'yes';">A.</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"> Executed</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"><br /></span><span style="color: grey; font-family: 'Times New Roman'; font-size: 12.0000pt; mso-spacerun: 'yes';">B.</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"> Executory</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"><br /></span><b><u><span style="font-family: 'Times New Roman'; font-size: 12pt;">C.</span></u></b><span style="font-family: 'Times New Roman'; font-size: 12pt;"> Unenforceable</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"><br /></span><span style="color: grey; font-family: 'Times New Roman'; font-size: 12.0000pt; mso-spacerun: 'yes';">D.</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"> Novated</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"><br /></span><span style="color: grey; font-family: 'Times New Roman'; font-size: 12.0000pt; mso-spacerun: 'yes';">E.</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"> Condoned</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"><o:p></o:p></span></div>
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<span style="font-family: 'Times New Roman'; font-size: 12pt;">Sometimes a contract may be valid yet unenforceable when a law prohibits the courts from enforcing it.</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"><o:p></o:p></span></div>
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<span style="font-family: 'Times New Roman'; font-size: 12pt;">Which of the following is in effect not a contract at all? </span><span style="font-family: 'Times New Roman'; font-size: 12pt;"><br /></span><span style="color: grey; font-family: 'Times New Roman'; font-size: 12.0000pt; mso-spacerun: 'yes';">A.</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"> A voidable contract</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"><br /></span><span style="color: grey; font-family: 'Times New Roman'; font-size: 12.0000pt; mso-spacerun: 'yes';">B.</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"> An executory contract</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"><br /></span><span style="color: grey; font-family: 'Times New Roman'; font-size: 12.0000pt; mso-spacerun: 'yes';">C.</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"> An implied contract</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"><br /></span><span style="color: grey; font-family: 'Times New Roman'; font-size: 12.0000pt; mso-spacerun: 'yes';">D.</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"> An executed contract</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"><br /></span><b><u><span style="font-family: 'Times New Roman'; font-size: 12pt;">E.</span></u></b><span style="font-family: 'Times New Roman'; font-size: 12pt;"> A void contract</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"><o:p></o:p></span></div>
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<span style="font-family: 'Times New Roman'; font-size: 12pt;">A void contract is in effect not a contract at all.</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"><o:p></o:p></span></div>
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<span style="font-family: 'Times New Roman'; font-size: 12pt;">A contract is ______________ if one or both of the parties have the ability to either withdraw from the contract or enforce it. </span><span style="font-family: 'Times New Roman'; font-size: 12pt;"><br /></span><b><u><span style="font-family: 'Times New Roman'; font-size: 12pt;">A.</span></u></b><span style="font-family: 'Times New Roman'; font-size: 12pt;"> Voidable</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"><br /></span><span style="color: grey; font-family: 'Times New Roman'; font-size: 12.0000pt; mso-spacerun: 'yes';">B.</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"> Executory</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"><br /></span><span style="color: grey; font-family: 'Times New Roman'; font-size: 12.0000pt; mso-spacerun: 'yes';">C.</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"> Implied</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"><br /></span><span style="color: grey; font-family: 'Times New Roman'; font-size: 12.0000pt; mso-spacerun: 'yes';">D.</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"> Executed</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"><br /></span><span style="color: grey; font-family: 'Times New Roman'; font-size: 12.0000pt; mso-spacerun: 'yes';">E.</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"> Void</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"><o:p></o:p></span></div>
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<span style="font-family: 'Times New Roman'; font-size: 12pt;">Which of the following contracts are usually voidable? </span><span style="font-family: 'Times New Roman'; font-size: 12pt;"><br /></span><span style="color: grey; font-family: 'Times New Roman'; font-size: 12.0000pt; mso-spacerun: 'yes';">A.</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"> Contracts entered into as a result of fraud.</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"><br /></span><span style="color: grey; font-family: 'Times New Roman'; font-size: 12.0000pt; mso-spacerun: 'yes';">B.</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"> Contracts entered into as a result of duress.</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"><br /></span><span style="color: grey; font-family: 'Times New Roman'; font-size: 12.0000pt; mso-spacerun: 'yes';">C.</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"> Contracts entered into as a result of undue influence.</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"><br /></span><span style="color: grey; font-family: 'Times New Roman'; font-size: 12.0000pt; mso-spacerun: 'yes';">D.</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"> Contracts entered into as a result of fraud or duress, but not undue influence.</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"><br /></span><b><u><span style="font-family: 'Times New Roman'; font-size: 12pt;">E.</span></u></b><span style="font-family: 'Times New Roman'; font-size: 12pt;"> Contracts entered into as a result of fraud, duress, or undue influence.</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"><o:p></o:p></span></div>
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<span style="font-family: 'Times New Roman'; font-size: 12pt;">Contracts entered into as a result of fraud, duress, or undue influence may be voided by the innocent party.</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"><o:p></o:p></span></div>
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<span style="font-family: 'Times New Roman'; font-size: 12pt;">Once all the terms of the contract have been fully performed, the contract is said to be ___________. </span><span style="font-family: 'Times New Roman'; font-size: 12pt;"><br /></span><span style="color: grey; font-family: 'Times New Roman'; font-size: 12.0000pt; mso-spacerun: 'yes';">A.</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"> Executory</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"><br /></span><b><u><span style="font-family: 'Times New Roman'; font-size: 12pt;">B.</span></u></b><span style="font-family: 'Times New Roman'; font-size: 12pt;"> Executed</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"><br /></span><span style="color: grey; font-family: 'Times New Roman'; font-size: 12.0000pt; mso-spacerun: 'yes';">C.</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"> Anticipatory</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"><br /></span><span style="color: grey; font-family: 'Times New Roman'; font-size: 12.0000pt; mso-spacerun: 'yes';">D.</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"> Ended</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"><br /></span><span style="color: grey; font-family: 'Times New Roman'; font-size: 12.0000pt; mso-spacerun: 'yes';">E.</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"> Stopped</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"><o:p></o:p></span></div>
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<span style="font-family: 'Times New Roman'; font-size: 12pt;">Once all the terms of the contract have been fully performed, the contract has been executed.</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"><o:p></o:p></span></div>
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<span style="font-family: 'Times New Roman'; font-size: 12pt;">As long as some of the duties under a contract have not yet been performed, the contract is considered ________________. </span><span style="font-family: 'Times New Roman'; font-size: 12pt;"><br /></span><b><u><span style="font-family: 'Times New Roman'; font-size: 12pt;">A.</span></u></b><span style="font-family: 'Times New Roman'; font-size: 12pt;"> Executory</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"><br /></span><span style="color: grey; font-family: 'Times New Roman'; font-size: 12.0000pt; mso-spacerun: 'yes';">B.</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"> Executed</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"><br /></span><span style="color: grey; font-family: 'Times New Roman'; font-size: 12.0000pt; mso-spacerun: 'yes';">C.</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"> Anticipatory</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"><br /></span><span style="color: grey; font-family: 'Times New Roman'; font-size: 12.0000pt; mso-spacerun: 'yes';">D.</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"> Ended</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"><br /></span><span style="color: grey; font-family: 'Times New Roman'; font-size: 12.0000pt; mso-spacerun: 'yes';">E.</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"> Stopped</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"><o:p></o:p></span></div>
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<span style="font-family: 'Times New Roman'; font-size: 12pt;">As long as some of the terms have not yet been performed, a contract is executory.</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"><o:p></o:p></span></div>
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<span style="font-family: 'Times New Roman'; font-size: 12pt;">Which of the following is an example of a formal contract? </span><span style="font-family: 'Times New Roman'; font-size: 12pt;"><br /></span><span style="color: grey; font-family: 'Times New Roman'; font-size: 12.0000pt; mso-spacerun: 'yes';">A.</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"> Contracts under seal.</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"><br /></span><span style="color: grey; font-family: 'Times New Roman'; font-size: 12.0000pt; mso-spacerun: 'yes';">B.</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"> Executed contracts.</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"><br /></span><span style="color: grey; font-family: 'Times New Roman'; font-size: 12.0000pt; mso-spacerun: 'yes';">C.</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"> Letters of credit.</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"><br /></span><b><u><span style="font-family: 'Times New Roman'; font-size: 12pt;">D.</span></u></b><span style="font-family: 'Times New Roman'; font-size: 12pt;"> Contracts under seal and also letters of credit.</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"><br /></span><span style="color: grey; font-family: 'Times New Roman'; font-size: 12.0000pt; mso-spacerun: 'yes';">E.</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"> Contracts under seal, letters of credit, and also executed contracts.</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"><o:p></o:p></span></div>
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<span style="font-family: 'Times New Roman'; font-size: 12pt;">The Restatement (Second) of Contracts identifies the following four types of formal contracts: (1) contracts under seal, (2) recognizances, (3) letters of credit, and (4) negotiable instruments.</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"><o:p></o:p></span></div>
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<span style="font-family: 'Times New Roman'; font-size: 12pt;">The reference to __________________ comes from the days when the contract was literally sealed by a piece of soft wax into which an impression was made. </span><span style="font-family: 'Times New Roman'; font-size: 12pt;"><br /></span><span style="color: grey; font-family: 'Times New Roman'; font-size: 12.0000pt; mso-spacerun: 'yes';">A.</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"> Implied-in-fact contracts</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"><br /></span><span style="color: grey; font-family: 'Times New Roman'; font-size: 12.0000pt; mso-spacerun: 'yes';">B.</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"> Implied-in-law contracts</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"><br /></span><span style="color: grey; font-family: 'Times New Roman'; font-size: 12.0000pt; mso-spacerun: 'yes';">C.</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"> Contracts under wax</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"><br /></span><b><u><span style="font-family: 'Times New Roman'; font-size: 12pt;">D.</span></u></b><span style="font-family: 'Times New Roman'; font-size: 12pt;"> Contracts under seal</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"><br /></span><span style="color: grey; font-family: 'Times New Roman'; font-size: 12.0000pt; mso-spacerun: 'yes';">E.</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"> Contracts under pressure</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"><o:p></o:p></span></div>
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<span style="font-family: 'Times New Roman'; font-size: 12pt;">When people hear the term formal contract</span><i><span style="font-family: 'Times New Roman'; font-size: 12pt;">,</span></i><span style="font-family: 'Times New Roman'; font-size: 12pt;"> what often comes to mind is a contract under seal, named in the days when contracts were sealed with a piece of soft wax into which an impression was made.</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"><o:p></o:p></span></div>
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<span style="font-family: 'Times New Roman'; font-size: 12pt;">How many states still allow a contract without consideration to be enforced if it is under seal? </span><span style="font-family: 'Times New Roman'; font-size: 12pt;"><br /></span><span style="color: grey; font-family: 'Times New Roman'; font-size: 12.0000pt; mso-spacerun: 'yes';">A.</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"> Five</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"><br /></span><span style="color: grey; font-family: 'Times New Roman'; font-size: 12.0000pt; mso-spacerun: 'yes';">B.</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"> Eight</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"><br /></span><b><u><span style="font-family: 'Times New Roman'; font-size: 12pt;">C.</span></u></b><span style="font-family: 'Times New Roman'; font-size: 12pt;"> Ten</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"><br /></span><span style="color: grey; font-family: 'Times New Roman'; font-size: 12.0000pt; mso-spacerun: 'yes';">D.</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"> Twenty</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"><br /></span><span style="color: grey; font-family: 'Times New Roman'; font-size: 12.0000pt; mso-spacerun: 'yes';">E.</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"> Thirty</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"><o:p></o:p></span></div>
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<span style="font-family: 'Times New Roman'; font-size: 12pt;">U.S. states today do not require that contracts be under seal. However, 10 states still allow a contract without consideration to be enforced if it is under seal.</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"><o:p></o:p></span></div>
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<span style="font-family: 'Times New Roman'; font-size: 12pt;">A _______________ arises when a person acknowledges in court that he or she will perform some specified act or will pay a price upon failure to do so. </span><span style="font-family: 'Times New Roman'; font-size: 12pt;"><br /></span><span style="color: grey; font-family: 'Times New Roman'; font-size: 12.0000pt; mso-spacerun: 'yes';">A.</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"> Contract under seal</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"><br /></span><span style="color: grey; font-family: 'Times New Roman'; font-size: 12.0000pt; mso-spacerun: 'yes';">B.</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"> Voidable contract</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"><br /></span><b><u><span style="font-family: 'Times New Roman'; font-size: 12pt;">C.</span></u></b><span style="font-family: 'Times New Roman'; font-size: 12pt;"> Recognizance</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"><br /></span><span style="color: grey; font-family: 'Times New Roman'; font-size: 12.0000pt; mso-spacerun: 'yes';">D.</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"> Implied-in-fact</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"><br /></span><span style="color: grey; font-family: 'Times New Roman'; font-size: 12.0000pt; mso-spacerun: 'yes';">E.</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"> Informal contract</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"><o:p></o:p></span></div>
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<span style="font-family: 'Times New Roman'; font-size: 12pt;">A recognizance arises when a person acknowledges in court that he or she will perform some specified act or pay a price upon failure to do so.</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"><o:p></o:p></span></div>
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<span style="font-family: 'Times New Roman'; font-size: 12pt;">A ________________ is an agreement by the person who issues a letter to pay a sum of money on receipt of an invoice and other documents. </span><span style="font-family: 'Times New Roman'; font-size: 12pt;"><br /></span><span style="color: grey; font-family: 'Times New Roman'; font-size: 12.0000pt; mso-spacerun: 'yes';">A.</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"> Letter of agreement</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"><br /></span><b><u><span style="font-family: 'Times New Roman'; font-size: 12pt;">B.</span></u></b><span style="font-family: 'Times New Roman'; font-size: 12pt;"> Letter of credit</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"><br /></span><span style="color: grey; font-family: 'Times New Roman'; font-size: 12.0000pt; mso-spacerun: 'yes';">C.</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"> Letter of acknowledgement</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"><br /></span><span style="color: grey; font-family: 'Times New Roman'; font-size: 12.0000pt; mso-spacerun: 'yes';">D.</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"> Negotiated credit instrument letter</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"><br /></span><span style="color: grey; font-family: 'Times New Roman'; font-size: 12.0000pt; mso-spacerun: 'yes';">E.</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"> Letter of simple contract</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"><o:p></o:p></span></div>
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<span style="font-family: 'Times New Roman'; font-size: 12pt;">A letter of credit is an agreement by the issuer to pay another party a sum of money on receipt of an invoice and other documents.</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"><o:p></o:p></span></div>
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<span style="font-family: 'Times New Roman'; font-size: 12pt;">Which of the following are written documents signed by a party that makes an unconditional promise to pay a specific sum of money on demand or at a certain time to the holder of the instrument? </span><span style="font-family: 'Times New Roman'; font-size: 12pt;"><br /></span><b><u><span style="font-family: 'Times New Roman'; font-size: 12pt;">A.</span></u></b><span style="font-family: 'Times New Roman'; font-size: 12pt;"> Negotiable instrument</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"><br /></span><span style="color: grey; font-family: 'Times New Roman'; font-size: 12.0000pt; mso-spacerun: 'yes';">B.</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"> Informal contracts</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"><br /></span><span style="color: grey; font-family: 'Times New Roman'; font-size: 12.0000pt; mso-spacerun: 'yes';">C.</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"> Simple contracts</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"><br /></span><span style="color: grey; font-family: 'Times New Roman'; font-size: 12.0000pt; mso-spacerun: 'yes';">D.</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"> Letters of credit</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"><br /></span><span style="color: grey; font-family: 'Times New Roman'; font-size: 12.0000pt; mso-spacerun: 'yes';">E.</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"> Formal contracts</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"><o:p></o:p></span></div>
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<span style="font-family: 'Times New Roman'; font-size: 12pt;">Negotiable instruments are unconditional written promises to pay the holder a specific sum of money on demand or at a certain time.</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"><o:p></o:p></span></div>
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<span style="font-family: 'Times New Roman'; font-size: 12pt;">Which of the following states that if a writing, or term in question, appears to be plain and unambiguous on its face, its meaning must be determined from the four corners of the instrument without resort to intrinsic evidence, with the words being given their ordinary meaning? </span><span style="font-family: 'Times New Roman'; font-size: 12pt;"><br /></span><span style="color: grey; font-family: 'Times New Roman'; font-size: 12.0000pt; mso-spacerun: 'yes';">A.</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"> The Interpretation Rule</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"><br /></span><span style="color: grey; font-family: 'Times New Roman'; font-size: 12.0000pt; mso-spacerun: 'yes';">B.</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"> The Simple Rule</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"><br /></span><span style="color: grey; font-family: 'Times New Roman'; font-size: 12.0000pt; mso-spacerun: 'yes';">C.</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"> The Understandable Rule</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"><br /></span><b><u><span style="font-family: 'Times New Roman'; font-size: 12pt;">D.</span></u></b><span style="font-family: 'Times New Roman'; font-size: 12pt;"> The Plain Meaning Rule</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"><br /></span><span style="color: grey; font-family: 'Times New Roman'; font-size: 12.0000pt; mso-spacerun: 'yes';">E.</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"> The Comprehensive Rule</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"><o:p></o:p></span></div>
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<span style="font-family: 'Times New Roman'; font-size: 12pt;">The plain-meaning rule states that if a writing, or a term in question, appears to be plain and unambiguous on its face, we must determine its meaning from just "the four corners" of the document, without resorting to outside evidence, and give the words their ordinary meaning.</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"><o:p></o:p></span></div>
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<span style="font-family: 'Times New Roman'; font-size: 12pt;">What was the result on appeal in the case of </span><u><span style="font-family: 'Times New Roman'; font-size: 12pt;">D.L. Peoples Group, Inc., v. Hawley</span></u><span style="font-family: 'Times New Roman'; font-size: 12pt;">, in which heirs of the defendant's deceased employee claimed entitlement to workers' compensation benefits based on a contract of employment entered into in Florida by the deceased employee, but the trial court ruled that Florida law was inapplicable? </span><span style="font-family: 'Times New Roman'; font-size: 12pt;"><br /></span><b><u><span style="font-family: 'Times New Roman'; font-size: 12pt;">A.</span></u></b><span style="font-family: 'Times New Roman'; font-size: 12pt;"> Because the last act necessary for the formation of the contract occurred in Florida, Florida workers' compensation law applied.</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"><br /></span><span style="color: grey; font-family: 'Times New Roman'; font-size: 12.0000pt; mso-spacerun: 'yes';">B.</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"> The workers' compensation law of Florida was inapplicable because the last act necessary for the formation of the contract occurred in a state other than Florida.</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"><br /></span><span style="color: grey; font-family: 'Times New Roman'; font-size: 12.0000pt; mso-spacerun: 'yes';">C.</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"> The workers' compensation law of Florida applied because the defendant performed most of his work in Florida.</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"><br /></span><span style="color: grey; font-family: 'Times New Roman'; font-size: 12.0000pt; mso-spacerun: 'yes';">D.</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"> The workers' compensation law of Florida was inapplicable because the defendant performed most of his work outside of Florida.</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"><br /></span><span style="color: grey; font-family: 'Times New Roman'; font-size: 12.0000pt; mso-spacerun: 'yes';">E.</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"> Florida workers' compensation law applied because the contract at issue specifically designated the application of Florida law.</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"><o:p></o:p></span></div>
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<span style="font-family: 'Times New Roman'; font-size: 12pt;">Because the last act necessary to complete the agreement was performed in Florida, the contract was made in Florida. Accordingly, Florida workers' compensation law was applied.</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"><o:p></o:p></span></div>
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<span style="font-family: 'Times New Roman'; font-size: 12pt;">Which of the following was the result in</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"> </span><i><span style="font-family: 'Times New Roman'; font-size: 12pt;">In Re Zappos.com Inc., v. Customer Data Security Breach Litigation</span></i><span style="font-family: 'Times New Roman'; font-size: 12pt;">, the case in the text in which customers of Zappos claimed that they were not bound to an arbitration agreement contained in a contract with Zappos?</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"><o:p></o:p></span></div>
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<span style="font-family: 'Times New Roman'; font-size: 12pt;">The court ruled for the plaintiffs for the following two reasons: (1) there was no contract because plaintiffs did not assent to it, and (2) even if a contract existed, the contract was illusory and unenforceable because Zappos could avoid promises at any time.</span></div>
Orangehttp://www.blogger.com/profile/00451860658742728627noreply@blogger.com1tag:blogger.com,1999:blog-8078700684572586728.post-66625567531680065282017-01-03T00:39:00.000-08:002017-02-25T01:15:19.409-08:00Business Law - Chapter 12 Intellectual Property<div class="MsoNormal" style="margin-bottom: 15.9500pt; margin-top: 15.9500pt; mso-layout-grid-align: none; mso-pagination: lines-together; page-break-after: avoid; text-autospace: none;">
<span style="font-family: 'Times New Roman'; font-size: 12pt;">The laws of intellectual property protect property that is primarily the result of mental creativity rather than physical effort. </span><span style="font-family: 'Times New Roman'; font-size: 12pt;"><br /></span><b><u><span style="font-family: 'Times New Roman'; font-size: 12pt;">TRUE</span></u></b><b><u><span style="font-family: 'Times New Roman'; font-size: 12pt;"><o:p></o:p></span></u></b></div>
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<span style="font-family: 'Times New Roman'; font-size: 12pt;">Intellectual property consists of the fruits of someone's mind. The laws of intellectual property protect property that is primarily the result of mental creativity rather than physical effort.</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"><o:p></o:p></span></div>
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<span style="font-family: 'Times New Roman'; font-size: 12pt;">Network Solutions, Inc. is funded by the National Science Foundation and is responsible for registering domain names on the Internet. </span><span style="font-family: 'Times New Roman'; font-size: 12pt;"><br /></span><b><u><span style="font-family: 'Times New Roman'; font-size: 12pt;">TRUE</span></u></b><b><u><span style="font-family: 'Times New Roman'; font-size: 12pt;"><o:p></o:p></span></u></b></div>
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<span style="font-family: 'Times New Roman'; font-size: 12pt;">Network Solutions, Inc. (NSI), which is funded by the National Science Foundation, is responsible for registering domain names on the Internet.</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"><o:p></o:p></span></div>
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<span style="font-family: 'Times New Roman'; font-size: 12pt;">As discussed in the case in the text, Toys "R" Us, Inc. v. Canarsie Kiddie Shop, Inc., evidence of actual confusion is a prerequisite for the plaintiff to recover in a trademark infringement action. </span><span style="font-family: 'Times New Roman'; font-size: 12pt;"><br /></span><b><u><span style="font-family: 'Times New Roman'; font-size: 12pt;">FALSE</span></u></b><b><u><span style="font-family: 'Times New Roman'; font-size: 12pt;"><o:p></o:p></span></u></b></div>
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<span style="font-family: 'Times New Roman'; font-size: 12pt;">Evidence of actual confusion is a strong indication that there is a likelihood of confusion. It is not, however, a prerequisite for the plaintiff to recover.</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"><o:p></o:p></span></div>
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<span style="font-family: 'Times New Roman'; font-size: 12pt;">A person who applies for a domain name on the Internet will be granted the domain name so long as no one else holds that name. </span><span style="font-family: 'Times New Roman'; font-size: 12pt;"><br /></span><b><u><span style="font-family: 'Times New Roman'; font-size: 12pt;">TRUE</span></u></b><b><u><span style="font-family: 'Times New Roman'; font-size: 12pt;"><o:p></o:p></span></u></b></div>
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<span style="font-family: 'Times New Roman'; font-size: 12pt;">Network Solutions, Inc. (NSI), which is funded by the National Science Foundation, is responsible for registering domain names. Anyone seeking to register a domain name must now state in the application that the name will not infringe on anyone else's intellectual property rights and that the registrant intends to use it on a regular basis on the Internet.</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"><o:p></o:p></span></div>
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<span style="font-family: 'Times New Roman'; font-size: 12pt;">Trade dress is entitled to the same protection as a trademark. </span><span style="font-family: 'Times New Roman'; font-size: 12pt;"><br /></span><b><u><span style="font-family: 'Times New Roman'; font-size: 12pt;">TRUE</span></u></b><b><u><span style="font-family: 'Times New Roman'; font-size: 12pt;"><o:p></o:p></span></u></b></div>
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<span style="font-family: 'Times New Roman'; font-size: 12pt;">Trade dress is entitled to the same protection as a trademark.</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"><o:p></o:p></span></div>
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<span style="font-family: 'Times New Roman'; font-size: 12pt;">Copyrights protect the expression of creative ideas. </span><span style="font-family: 'Times New Roman'; font-size: 12pt;"><br /></span><b><u><span style="font-family: 'Times New Roman'; font-size: 12pt;">TRUE</span></u></b><b><u><span style="font-family: 'Times New Roman'; font-size: 12pt;"><o:p></o:p></span></u></b></div>
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<span style="font-family: 'Times New Roman'; font-size: 12pt;">Copyrights protect the expression of creative ideas.</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"><o:p></o:p></span></div>
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<span style="font-family: 'Times New Roman'; font-size: 12pt;">Copyrights protect ideas themselves. </span><span style="font-family: 'Times New Roman'; font-size: 12pt;"><br /></span><b><u><span style="font-family: 'Times New Roman'; font-size: 12pt;">FALSE</span></u></b><b><u><span style="font-family: 'Times New Roman'; font-size: 12pt;"><o:p></o:p></span></u></b></div>
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<span style="font-family: 'Times New Roman'; font-size: 12pt;">Copyrights do not protect ideas themselves but only the fixed form of expressing them, such as books, periodicals, musical compositions, plays, motion pictures, sound recordings, lectures, works of art, and computer programs.</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"><o:p></o:p></span></div>
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<span style="font-family: 'Times New Roman'; font-size: 12pt;">A service mark is a mark licensed by a group that has established certain criteria for use of the mark such as "U.L. Tested" or "Good Housekeeping Seal of Approval." </span><span style="font-family: 'Times New Roman'; font-size: 12pt;"><br /></span><b><u><span style="font-family: 'Times New Roman'; font-size: 12pt;">FALSE</span></u></b><b><u><span style="font-family: 'Times New Roman'; font-size: 12pt;"><o:p></o:p></span></u></b></div>
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<span style="font-family: 'Times New Roman'; font-size: 12pt;">A certification mark is a mark licensed by a group that has established certain criteria for use of the mark such as "U.L. Tested" or "Good Housekeeping Seal of Approval."</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"><o:p></o:p></span></div>
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<span style="font-family: 'Times New Roman'; font-size: 12pt;">A teacher cannot be held liable for copyright infringement under the Fair Use Doctrine so long as copies are only used for educational purposes. </span><span style="font-family: 'Times New Roman'; font-size: 12pt;"><br /></span><b><u><span style="font-family: 'Times New Roman'; font-size: 12pt;">FALSE</span></u></b><b><u><span style="font-family: 'Times New Roman'; font-size: 12pt;"><o:p></o:p></span></u></b></div>
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<span style="font-family: 'Times New Roman'; font-size: 12pt;">In determining whether the fair-use doctrine provides a valid defense to a claim of copyright infringement, Section 107 of the Copyright Act requires that the court weigh the following four factors: (1) The purpose and character of the use, including whether such use is of a commercial nature or is for nonprofit educational purposes. (2) The nature of the copyrighted work. (3) The amount and substantiality of the portion used in relation to the copyrighted work as a whole, and (4) The effect of the use on the potential market for or value of the copyrighted work.</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"><o:p></o:p></span></div>
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<span style="font-family: 'Times New Roman'; font-size: 12pt;">Tying arrangements are illegal. </span><span style="font-family: 'Times New Roman'; font-size: 12pt;"><br /></span><b><u><span style="font-family: 'Times New Roman'; font-size: 12pt;">TRUE</span></u></b><b><u><span style="font-family: 'Times New Roman'; font-size: 12pt;"><o:p></o:p></span></u></b></div>
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<span style="font-family: 'Times New Roman'; font-size: 12pt;">The only restrictions on the patent holder are that he or she may not use the patent for an illegal purpose such as a tying arrangement or cross-licensing. A tying arrangement occurs when the holder issues a license to use the patented object only if the licensee agrees to buy some non-patented product from the holder.</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"><o:p></o:p></span></div>
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<span style="font-family: 'Times New Roman'; font-size: 12pt;">An invention m</span><span style="font-family: 'Times New Roman'; font-size: 12pt;">ight</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"> be considered a trade secret. </span><span style="font-family: 'Times New Roman'; font-size: 12pt;"><br /></span><b><u><span style="font-family: 'Times New Roman'; font-size: 12pt;">TRUE</span></u></b><b><u><span style="font-family: 'Times New Roman'; font-size: 12pt;"><o:p></o:p></span></u></b></div>
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<span style="font-family: 'Times New Roman'; font-size: 12pt;">A trade secret is a process, product, method of operation, or compilation of information that gives a businessperson an advantage over his or her competitors. Inventions and designs might be considered trade secrets.</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"><o:p></o:p></span></div>
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<span style="font-family: 'Times New Roman'; font-size: 12pt;">Which of the following consists of the fruits of one's mind? </span><span style="font-family: 'Times New Roman'; font-size: 12pt;"><br /></span><span style="color: grey; font-family: 'Times New Roman'; font-size: 12.0000pt; mso-spacerun: 'yes';">A.</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"> Theoretical property</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"><br /></span><span style="color: grey; font-family: 'Times New Roman'; font-size: 12.0000pt; mso-spacerun: 'yes';">B.</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"> Cognitive property</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"><br /></span><b><u><span style="font-family: 'Times New Roman'; font-size: 12pt;">C.</span></u></b><span style="font-family: 'Times New Roman'; font-size: 12pt;"> Intellectual property</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"><br /></span><span style="color: grey; font-family: 'Times New Roman'; font-size: 12.0000pt; mso-spacerun: 'yes';">D.</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"> Protected property</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"><br /></span><span style="color: grey; font-family: 'Times New Roman'; font-size: 12.0000pt; mso-spacerun: 'yes';">E.</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"> Tradable property</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"><o:p></o:p></span></div>
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<span style="font-family: 'Times New Roman'; font-size: 12pt;">Intellectual property consists of the fruits of someone's mind.</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"><o:p></o:p></span></div>
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<span style="font-family: 'Times New Roman'; font-size: 12pt;">A[n] ________ is a distinctive mark, word, design, picture, or arrangement that is used by a producer in conjunction with a product and tends to cause consumers to identify the product with the producer. </span><span style="font-family: 'Times New Roman'; font-size: 12pt;"><br /></span><span style="color: grey; font-family: 'Times New Roman'; font-size: 12.0000pt; mso-spacerun: 'yes';">A.</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"> Copyright</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"><br /></span><span style="color: grey; font-family: 'Times New Roman'; font-size: 12.0000pt; mso-spacerun: 'yes';">B.</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"> Patent</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"><br /></span><span style="color: grey; font-family: 'Times New Roman'; font-size: 12.0000pt; mso-spacerun: 'yes';">C.</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"> Trade secret</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"><br /></span><b><u><span style="font-family: 'Times New Roman'; font-size: 12pt;">D.</span></u></b><span style="font-family: 'Times New Roman'; font-size: 12pt;"> Trademark</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"><br /></span><span style="color: grey; font-family: 'Times New Roman'; font-size: 12.0000pt; mso-spacerun: 'yes';">E.</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"> Intellamark</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"><o:p></o:p></span></div>
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<span style="font-family: 'Times New Roman'; font-size: 12pt;">A trademark is a distinctive mark, word, design, picture, or arrangement used with a product that helps consumers identify the product with the producer.</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"><o:p></o:p></span></div>
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<span style="font-family: 'Times New Roman'; font-size: 12pt;">Which of the following is true regarding whether the shape of a product or package may be a trademark? </span><span style="font-family: 'Times New Roman'; font-size: 12pt;"><br /></span><span style="color: grey; font-family: 'Times New Roman'; font-size: 12.0000pt; mso-spacerun: 'yes';">A.</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"> The shape of a product may be a trademark if it is nonfunctional but the shape of a package may not be a trademark.</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"><br /></span><span style="color: grey; font-family: 'Times New Roman'; font-size: 12.0000pt; mso-spacerun: 'yes';">B.</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"> The shape of a product may be a trademark if it is functional but the shape of a package may not be a trademark.</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"><br /></span><span style="color: grey; font-family: 'Times New Roman'; font-size: 12.0000pt; mso-spacerun: 'yes';">C.</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"> The shape of a product or package may be a trademark if it is functional.</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"><br /></span><b><u><span style="font-family: 'Times New Roman'; font-size: 12pt;">D.</span></u></b><span style="font-family: 'Times New Roman'; font-size: 12pt;"> The shape of a product or package may be a trademark if it is nonfunctional.</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"><br /></span><span style="color: grey; font-family: 'Times New Roman'; font-size: 12.0000pt; mso-spacerun: 'yes';">E.</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"> The shape of a package may be a trademark if it is nonfunctional, but the shape of a product may not be a trademark.</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"><o:p></o:p></span></div>
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<span style="font-family: 'Times New Roman'; font-size: 12pt;">The shape of a product or package may be a trademark if it is nonfunctional.</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"><o:p></o:p></span></div>
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<span style="font-family: 'Times New Roman'; font-size: 12pt;">Which of the following is an example of a product developing secondary meaning? </span><span style="font-family: 'Times New Roman'; font-size: 12pt;"><br /></span><b><u><span style="font-family: 'Times New Roman'; font-size: 12pt;">A.</span></u></b><span style="font-family: 'Times New Roman'; font-size: 12pt;"> Customers identify a certain color as identifying a company's product.</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"><br /></span><span style="color: grey; font-family: 'Times New Roman'; font-size: 12.0000pt; mso-spacerun: 'yes';">B.</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"> Customers hear of the term through a secondary source such as media advertising.</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"><br /></span><span style="color: grey; font-family: 'Times New Roman'; font-size: 12.0000pt; mso-spacerun: 'yes';">C.</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"> A company has illegally misappropriated a trademark and has used it in second place to identify a product.</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"><br /></span><span style="color: grey; font-family: 'Times New Roman'; font-size: 12.0000pt; mso-spacerun: 'yes';">D.</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"> A company has agreed to only use a trademark secondarily after the primary user has abandoned it.</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"><br /></span><span style="color: grey; font-family: 'Times New Roman'; font-size: 12.0000pt; mso-spacerun: 'yes';">E.</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"> None of the above.</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"><o:p></o:p></span></div>
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<span style="font-family: 'Times New Roman'; font-size: 12pt;">In </span><u><span style="font-family: 'Times New Roman'; font-size: 12pt;">Qualitex Co. v. Jacobson Products Co.</span></u><span style="font-family: 'Times New Roman'; font-size: 12pt;">, Justice Breyer, writing for a majority of the Supreme Court, noted that a color, if unusual enough in the context, could in fact come to identify goods with their source, just as descriptive words on a product could.</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"><o:p></o:p></span></div>
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<span style="font-family: 'Times New Roman'; font-size: 12pt;">Under which of the following is a trademark protected under state common law? </span><span style="font-family: 'Times New Roman'; font-size: 12pt;"><br /></span><span style="color: grey; font-family: 'Times New Roman'; font-size: 12.0000pt; mso-spacerun: 'yes';">A.</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"> If it is used interstate.</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"><br /></span><b><u><span style="font-family: 'Times New Roman'; font-size: 12pt;">B.</span></u></b><span style="font-family: 'Times New Roman'; font-size: 12pt;"> If it is used intrastate.</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"><br /></span><span style="color: grey; font-family: 'Times New Roman'; font-size: 12.0000pt; mso-spacerun: 'yes';">C.</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"> If it is used commercially.</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"><br /></span><span style="color: grey; font-family: 'Times New Roman'; font-size: 12.0000pt; mso-spacerun: 'yes';">D.</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"> If it is used intrastate and also commercially.</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"><br /></span><span style="color: grey; font-family: 'Times New Roman'; font-size: 12.0000pt; mso-spacerun: 'yes';">E.</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"> A trademark cannot be protected under state common law.</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"><o:p></o:p></span></div>
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<span style="font-family: 'Times New Roman'; font-size: 12pt;">A trademark used intrastate is protected under state common law.</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"><o:p></o:p></span></div>
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<span style="font-family: 'Times New Roman'; font-size: 12pt;">To be protected in ____________ use, a trademark must be registered with the U.S. Patent Office under the Lanham Act of 1947. </span><span style="font-family: 'Times New Roman'; font-size: 12pt;"><br /></span><b><u><span style="font-family: 'Times New Roman'; font-size: 12pt;">A.</span></u></b><span style="font-family: 'Times New Roman'; font-size: 12pt;"> Interstate</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"><br /></span><span style="color: grey; font-family: 'Times New Roman'; font-size: 12.0000pt; mso-spacerun: 'yes';">B.</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"> Intrastate</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"><br /></span><span style="color: grey; font-family: 'Times New Roman'; font-size: 12.0000pt; mso-spacerun: 'yes';">C.</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"> Interstate and intrastate</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"><br /></span><span style="color: grey; font-family: 'Times New Roman'; font-size: 12.0000pt; mso-spacerun: 'yes';">D.</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"> Commercial</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"><br /></span><span style="color: grey; font-family: 'Times New Roman'; font-size: 12.0000pt; mso-spacerun: 'yes';">E.</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"> Interstate, intrastate, and commercial</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"><o:p></o:p></span></div>
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<span style="font-family: 'Times New Roman'; font-size: 12pt;">To be protected in interstate use, a trademark must be registered with the U.S. Patent and Trademark Office (USPTO) under the Lanham Act of 1947.</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"><o:p></o:p></span></div>
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<span style="font-family: 'Times New Roman'; font-size: 12pt;">If a trademark is registered, what may the owner obtain in the event of infringement from a person who used the trademark to pass off goods as being those of the mark owner? </span><span style="font-family: 'Times New Roman'; font-size: 12pt;"><br /></span><span style="color: grey; font-family: 'Times New Roman'; font-size: 12.0000pt; mso-spacerun: 'yes';">A.</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"> Damages only.</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"><br /></span><span style="color: grey; font-family: 'Times New Roman'; font-size: 12.0000pt; mso-spacerun: 'yes';">B.</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"> An injunction prohibiting the infringer from using the mark only.</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"><br /></span><span style="color: grey; font-family: 'Times New Roman'; font-size: 12.0000pt; mso-spacerun: 'yes';">C.</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"> An additional amount of damages computed as a multiplier of 5 times the original damages.</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"><br /></span><span style="color: grey; font-family: 'Times New Roman'; font-size: 12.0000pt; mso-spacerun: 'yes';">D.</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"> Damages, an injunction prohibiting the infringer from using the mark, and additional damages based on a multiplier of 5 times the original damages.</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"><br /></span><b><u><span style="font-family: 'Times New Roman'; font-size: 12pt;">E.</span></u></b><span style="font-family: 'Times New Roman'; font-size: 12pt;"> Damages and an injunction prohibiting the infringer from using the mark.</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"><o:p></o:p></span></div>
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<span style="font-family: 'Times New Roman'; font-size: 12pt;">If a mark is registered, the holder of the mark may recover damages from an infringer who uses it to pass off goods as being those of the mark owner. The owner may also obtain an injunction prohibiting the infringer from using the mark.</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"><o:p></o:p></span></div>
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<span style="font-family: 'Times New Roman'; font-size: 12pt;">If a trademark is unregistered, which of the following may the holder recover when an infringer uses the mark to pass off goods as being those of the mark owner? </span><span style="font-family: 'Times New Roman'; font-size: 12pt;"><br /></span><span style="color: grey; font-family: 'Times New Roman'; font-size: 12.0000pt; mso-spacerun: 'yes';">A.</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"> Only damages.</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"><br /></span><b><u><span style="font-family: 'Times New Roman'; font-size: 12pt;">B.</span></u></b><span style="font-family: 'Times New Roman'; font-size: 12pt;"> Only an injunction prohibiting the infringer from using the mark.</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"><br /></span><span style="color: grey; font-family: 'Times New Roman'; font-size: 12.0000pt; mso-spacerun: 'yes';">C.</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"> An additional amount of damages computed as a multiplier of 5 times the original damages.</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"><br /></span><span style="color: grey; font-family: 'Times New Roman'; font-size: 12.0000pt; mso-spacerun: 'yes';">D.</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"> Damages, an injunction prohibiting the infringer from using the mark, and additional damages based on a multiplier of 5 times the original damages.</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"><br /></span><span style="color: grey; font-family: 'Times New Roman'; font-size: 12.0000pt; mso-spacerun: 'yes';">E.</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"> Damages and an injunction prohibiting the infringer from using the mark.</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"><o:p></o:p></span></div>
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<span style="font-family: 'Times New Roman'; font-size: 12pt;">If a mark is registered, the holder of the mark may recover damages from an infringer who uses it to pass off goods as being those of the mark owner. The owner may also obtain an injunction prohibiting the infringer from using the mark. (Only the latter remedy is available for an unregistered mark.)</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"><o:p></o:p></span></div>
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<span style="font-family: 'Times New Roman'; font-size: 12pt;">Once a trademark is registered today, when must it be renewed for the first time? </span><span style="font-family: 'Times New Roman'; font-size: 12pt;"><br /></span><span style="color: grey; font-family: 'Times New Roman'; font-size: 12.0000pt; mso-spacerun: 'yes';">A.</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"> Between the first and second year.</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"><br /></span><span style="color: grey; font-family: 'Times New Roman'; font-size: 12.0000pt; mso-spacerun: 'yes';">B.</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"> Between the second and third year.</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"><br /></span><span style="color: grey; font-family: 'Times New Roman'; font-size: 12.0000pt; mso-spacerun: 'yes';">C.</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"> Between the third and fourth year.</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"><br /></span><span style="color: grey; font-family: 'Times New Roman'; font-size: 12.0000pt; mso-spacerun: 'yes';">D.</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"> Between the fourth and fifth year.</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"><br /></span><b><u><span style="font-family: 'Times New Roman'; font-size: 12pt;">E.</span></u></b><span style="font-family: 'Times New Roman'; font-size: 12pt;"> Between the fifth and sixth year.</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"><o:p></o:p></span></div>
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<span style="font-family: 'Times New Roman'; font-size: 12pt;">Once a mark has been registered, the registration must be renewed between the fifth and sixth years. After that renewal, the mark holder must renew every 10 years. (If the mark was initially registered before 1990, renewal is necessary only every 20 years.)</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"><o:p></o:p></span></div>
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<span style="font-family: 'Times New Roman'; font-size: 12pt;">After the initial renewal, assuming a trademark was initially registered after 1990, how often must the trademark be renewed? </span><span style="font-family: 'Times New Roman'; font-size: 12pt;"><br /></span><span style="color: grey; font-family: 'Times New Roman'; font-size: 12.0000pt; mso-spacerun: 'yes';">A.</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"> Every nine years.</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"><br /></span><b><u><span style="font-family: 'Times New Roman'; font-size: 12pt;">B.</span></u></b><span style="font-family: 'Times New Roman'; font-size: 12pt;"> Every ten years.</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"><br /></span><span style="color: grey; font-family: 'Times New Roman'; font-size: 12.0000pt; mso-spacerun: 'yes';">C.</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"> Every eleven years.</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"><br /></span><span style="color: grey; font-family: 'Times New Roman'; font-size: 12.0000pt; mso-spacerun: 'yes';">D.</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"> Every twelve years.</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"><br /></span><span style="color: grey; font-family: 'Times New Roman'; font-size: 12.0000pt; mso-spacerun: 'yes';">E.</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"> Every thirteen years.</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"><o:p></o:p></span></div>
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<span style="font-family: 'Times New Roman'; font-size: 12pt;">Once a mark has been registered, the registration must be renewed between the fifth and sixth years. After that renewal, the mark holder must renew every 10 years. (If the mark was initially registered before 1990, renewal is necessary only every 20 years.)</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"><o:p></o:p></span></div>
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<span style="font-family: 'Times New Roman'; font-size: 12pt;">Which of the following is a mark used in conjunction with a service? </span><span style="font-family: 'Times New Roman'; font-size: 12pt;"><br /></span><span style="color: grey; font-family: 'Times New Roman'; font-size: 12.0000pt; mso-spacerun: 'yes';">A.</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"> Product trademark</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"><br /></span><span style="color: grey; font-family: 'Times New Roman'; font-size: 12.0000pt; mso-spacerun: 'yes';">B.</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"> Collective mark</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"><br /></span><span style="color: grey; font-family: 'Times New Roman'; font-size: 12.0000pt; mso-spacerun: 'yes';">C.</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"> Certification mark</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"><br /></span><b><u><span style="font-family: 'Times New Roman'; font-size: 12pt;">D.</span></u></b><span style="font-family: 'Times New Roman'; font-size: 12pt;"> Service mark</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"><br /></span><span style="color: grey; font-family: 'Times New Roman'; font-size: 12.0000pt; mso-spacerun: 'yes';">E.</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"> Physical activity mark</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"><o:p></o:p></span></div>
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<span style="font-family: 'Times New Roman'; font-size: 12pt;">A service mark is a mark used in conjunction with a service, such as the name "AT&T" painted on a vehicle that provides repair services for AT&T phone users.</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"><o:p></o:p></span></div>
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<span style="font-family: 'Times New Roman'; font-size: 12pt;">Which of the following is mark affixed to a good, its packaging, or its labeling? </span><span style="font-family: 'Times New Roman'; font-size: 12pt;"><br /></span><b><u><span style="font-family: 'Times New Roman'; font-size: 12pt;">A.</span></u></b><span style="font-family: 'Times New Roman'; font-size: 12pt;"> Product trademark</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"><br /></span><span style="color: grey; font-family: 'Times New Roman'; font-size: 12.0000pt; mso-spacerun: 'yes';">B.</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"> Collective mark</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"><br /></span><span style="color: grey; font-family: 'Times New Roman'; font-size: 12.0000pt; mso-spacerun: 'yes';">C.</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"> Certification mark</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"><br /></span><span style="color: grey; font-family: 'Times New Roman'; font-size: 12.0000pt; mso-spacerun: 'yes';">D.</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"> Service mark</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"><br /></span><span style="color: grey; font-family: 'Times New Roman'; font-size: 12.0000pt; mso-spacerun: 'yes';">E.</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"> Physical activity mark</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"><o:p></o:p></span></div>
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<span style="font-family: 'Times New Roman'; font-size: 12pt;">A product trademark is a mark affixed to a good, its packaging, or its labeling, such as the Nike "swoosh."</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"><o:p></o:p></span></div>
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<span style="font-family: 'Times New Roman'; font-size: 12pt;">Which of the following is a mark identifying the producers as belonging to a larger group, such as a trade union? </span><span style="font-family: 'Times New Roman'; font-size: 12pt;"><br /></span><span style="color: grey; font-family: 'Times New Roman'; font-size: 12.0000pt; mso-spacerun: 'yes';">A.</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"> Product trademark</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"><br /></span><b><u><span style="font-family: 'Times New Roman'; font-size: 12pt;">B.</span></u></b><span style="font-family: 'Times New Roman'; font-size: 12pt;"> Collective mark</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"><br /></span><span style="color: grey; font-family: 'Times New Roman'; font-size: 12.0000pt; mso-spacerun: 'yes';">C.</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"> Certification mark</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"><br /></span><span style="color: grey; font-family: 'Times New Roman'; font-size: 12.0000pt; mso-spacerun: 'yes';">D.</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"> Service mark</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"><br /></span><span style="color: grey; font-family: 'Times New Roman'; font-size: 12.0000pt; mso-spacerun: 'yes';">E.</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"> Physical activity mark</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"><o:p></o:p></span></div>
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<span style="font-family: 'Times New Roman'; font-size: 12pt;">A collective mark is a mark identifying the producers as belonging to a larger group, such as a trade union.</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"><o:p></o:p></span></div>
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<span style="font-family: 'Times New Roman'; font-size: 12pt;">Which of the following is a mark licensed by a group that has established certain criteria for use of the mark, such as "U.L. Tested" or "Good housekeeping Seal of Approval"? </span><span style="font-family: 'Times New Roman'; font-size: 12pt;"><br /></span><span style="color: grey; font-family: 'Times New Roman'; font-size: 12.0000pt; mso-spacerun: 'yes';">A.</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"> Product trademark</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"><br /></span><span style="color: grey; font-family: 'Times New Roman'; font-size: 12.0000pt; mso-spacerun: 'yes';">B.</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"> Collective mark</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"><br /></span><b><u><span style="font-family: 'Times New Roman'; font-size: 12pt;">C.</span></u></b><span style="font-family: 'Times New Roman'; font-size: 12pt;"> Certification mark</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"><br /></span><span style="color: grey; font-family: 'Times New Roman'; font-size: 12.0000pt; mso-spacerun: 'yes';">D.</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"> Service mark</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"><br /></span><span style="color: grey; font-family: 'Times New Roman'; font-size: 12.0000pt; mso-spacerun: 'yes';">E.</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"> Physical activity mark</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"><o:p></o:p></span></div>
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<span style="font-family: 'Times New Roman'; font-size: 12pt;">A certification mark is a mark licensed by a group that has established certain criteria for use of the mark, such as "U.L. Tested" or "Good Housekeeping Seal of Approval."</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"><o:p></o:p></span></div>
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<span style="font-family: 'Times New Roman'; font-size: 12pt;">As referenced in the case in the text, Toys "R" Us, Inc. v. Canarsie Kiddie Shop, Inc., which of the following is true regarding generic terms? </span><span style="font-family: 'Times New Roman'; font-size: 12pt;"><br /></span><b><u><span style="font-family: 'Times New Roman'; font-size: 12pt;">A.</span></u></b><span style="font-family: 'Times New Roman'; font-size: 12pt;"> Generic terms are not eligible for protection as trademarks.</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"><br /></span><span style="color: grey; font-family: 'Times New Roman'; font-size: 12.0000pt; mso-spacerun: 'yes';">B.</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"> The rule that generic terms are ineligible for protection as trademarks does not apply to words that designate an entire species.</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"><br /></span><span style="color: grey; font-family: 'Times New Roman'; font-size: 12.0000pt; mso-spacerun: 'yes';">C.</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"> The rule that generic terms are ineligible for protection as trademarks does not apply to sub-classifications or varieties of goods.</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"><br /></span><span style="color: grey; font-family: 'Times New Roman'; font-size: 12.0000pt; mso-spacerun: 'yes';">D.</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"> Generic terms are eligible for protection as trademarks only if they have been used for at least ten years.</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"><br /></span><span style="color: grey; font-family: 'Times New Roman'; font-size: 12.0000pt; mso-spacerun: 'yes';">E.</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"> Generic terms are eligible for protection as trademarks only if they have been used for at least seven years.</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"><o:p></o:p></span></div>
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<span style="font-family: 'Times New Roman'; font-size: 12pt;">A generic term is entitled to no trademark protection whatsoever, since any manufacturer or seller has the right to call a product by its name.</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"><o:p></o:p></span></div>
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<span style="font-family: 'Times New Roman'; font-size: 12pt;">In which of the following orders of ascending strength may marks fall? </span><span style="font-family: 'Times New Roman'; font-size: 12pt;"><br /></span><span style="color: grey; font-family: 'Times New Roman'; font-size: 12.0000pt; mso-spacerun: 'yes';">A.</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"> Generic, suggestive, descriptive, arbitrary or fanciful.</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"><br /></span><span style="color: grey; font-family: 'Times New Roman'; font-size: 12.0000pt; mso-spacerun: 'yes';">B.</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"> Descriptive, generic, suggestive, arbitrary or fanciful.</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"><br /></span><span style="color: grey; font-family: 'Times New Roman'; font-size: 12.0000pt; mso-spacerun: 'yes';">C.</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"> Arbitrary or fanciful, generic, descriptive, suggestive.</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"><br /></span><b><u><span style="font-family: 'Times New Roman'; font-size: 12pt;">D.</span></u></b><span style="font-family: 'Times New Roman'; font-size: 12pt;"> Generic, descriptive, suggestive, arbitrary or fanciful.</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"><br /></span><span style="color: grey; font-family: 'Times New Roman'; font-size: 12.0000pt; mso-spacerun: 'yes';">E.</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"> Suggestive, generic, descriptive, arbitrary or fanciful.</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"><o:p></o:p></span></div>
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<span style="font-family: 'Times New Roman'; font-size: 12pt;">A mark can fall into one of four general categories which, in order of ascending strength, are: (1) generic; (2) descriptive; (3) suggestive; and (4) arbitrary or fanciful.</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"><o:p></o:p></span></div>
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<span style="font-family: 'Times New Roman'; font-size: 12pt;">A _______________ mark identifies a significant characteristic of the product but is not the common name of the product. </span><span style="font-family: 'Times New Roman'; font-size: 12pt;"><br /></span><span style="color: grey; font-family: 'Times New Roman'; font-size: 12.0000pt; mso-spacerun: 'yes';">A.</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"> Suggestive</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"><br /></span><span style="color: grey; font-family: 'Times New Roman'; font-size: 12.0000pt; mso-spacerun: 'yes';">B.</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"> Arbitrary or fanciful</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"><br /></span><span style="color: grey; font-family: 'Times New Roman'; font-size: 12.0000pt; mso-spacerun: 'yes';">C.</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"> Generic</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"><br /></span><b><u><span style="font-family: 'Times New Roman'; font-size: 12pt;">D.</span></u></b><span style="font-family: 'Times New Roman'; font-size: 12pt;"> Descriptive</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"><br /></span><span style="color: grey; font-family: 'Times New Roman'; font-size: 12.0000pt; mso-spacerun: 'yes';">E.</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"> Common</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"><o:p></o:p></span></div>
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<span style="font-family: 'Times New Roman'; font-size: 12pt;">A descriptive mark identifies a significant characteristic of the product, but is not the common name of the product.</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"><o:p></o:p></span></div>
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<span style="font-family: 'Times New Roman'; font-size: 12pt;">To obtain trademark protection, a descriptive term must have attained ____________. </span><span style="font-family: 'Times New Roman'; font-size: 12pt;"><br /></span><b><u><span style="font-family: 'Times New Roman'; font-size: 12pt;">A.</span></u></b><span style="font-family: 'Times New Roman'; font-size: 12pt;"> Secondary meaning</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"><br /></span><span style="color: grey; font-family: 'Times New Roman'; font-size: 12.0000pt; mso-spacerun: 'yes';">B.</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"> Primary meaning</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"><br /></span><span style="color: grey; font-family: 'Times New Roman'; font-size: 12.0000pt; mso-spacerun: 'yes';">C.</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"> Primary application</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"><br /></span><span style="color: grey; font-family: 'Times New Roman'; font-size: 12.0000pt; mso-spacerun: 'yes';">D.</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"> Secondary application</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"><br /></span><span style="color: grey; font-family: 'Times New Roman'; font-size: 12.0000pt; mso-spacerun: 'yes';">E.</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"> Secondary acknowledgement</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"><o:p></o:p></span></div>
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<span style="font-family: 'Times New Roman'; font-size: 12pt;">To achieve trademark protection, a descriptive term must have attained secondary meaning, that is, it must have become distinctive of the applicant's goods in commerce.</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"><o:p></o:p></span></div>
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<span style="font-family: 'Times New Roman'; font-size: 12pt;">A ____________ mark is one that requires imagination, thought, and perception to reach a conclusion as to the nature of the goods. </span><span style="font-family: 'Times New Roman'; font-size: 12pt;"><br /></span><span style="color: grey; font-family: 'Times New Roman'; font-size: 12.0000pt; mso-spacerun: 'yes';">A.</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"> Generic</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"><br /></span><span style="color: grey; font-family: 'Times New Roman'; font-size: 12.0000pt; mso-spacerun: 'yes';">B.</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"> Descriptive</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"><br /></span><b><u><span style="font-family: 'Times New Roman'; font-size: 12pt;">C.</span></u></b><span style="font-family: 'Times New Roman'; font-size: 12pt;"> Suggestive</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"><br /></span><span style="color: grey; font-family: 'Times New Roman'; font-size: 12.0000pt; mso-spacerun: 'yes';">D.</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"> Conclusory</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"><br /></span><span style="color: grey; font-family: 'Times New Roman'; font-size: 12.0000pt; mso-spacerun: 'yes';">E.</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"> Artful</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"><o:p></o:p></span></div>
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<span style="font-family: 'Times New Roman'; font-size: 12pt;">A suggestive mark is one that requires imagination, thought, and perception to reach a conclusion as to the nature of the goods.</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"><o:p></o:p></span></div>
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<span style="font-family: 'Times New Roman'; font-size: 12pt;">When trademark infringement is alleged, what is the effect of actual confusion? </span><span style="font-family: 'Times New Roman'; font-size: 12pt;"><br /></span><b><u><span style="font-family: 'Times New Roman'; font-size: 12pt;">A.</span></u></b><span style="font-family: 'Times New Roman'; font-size: 12pt;"> It is not a prerequisite for the plaintiff to recover but it is a strong indication that there is a likelihood of confusion.</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"><br /></span><span style="color: grey; font-family: 'Times New Roman'; font-size: 12.0000pt; mso-spacerun: 'yes';">B.</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"> It is a prerequisite for the plaintiff to recover.</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"><br /></span><span style="color: grey; font-family: 'Times New Roman'; font-size: 12.0000pt; mso-spacerun: 'yes';">C.</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"> It is a weak indication that there is a likelihood of confusion.</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"><br /></span><span style="color: grey; font-family: 'Times New Roman'; font-size: 12.0000pt; mso-spacerun: 'yes';">D.</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"> It is a strong indication that the plaintiff will bridge the gap.</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"><br /></span><span style="color: grey; font-family: 'Times New Roman'; font-size: 12.0000pt; mso-spacerun: 'yes';">E.</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"> It is a strong indication that there is a likelihood of confusion and also that the plaintiff will bridge the gap.</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"><o:p></o:p></span></div>
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<span style="font-family: 'Times New Roman'; font-size: 12pt;">Evidence of actual confusion is a strong indication that there is a likelihood of confusion. It is not, however, a prerequisite for the plaintiff to recover.</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"><o:p></o:p></span></div>
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<span style="font-family: 'Times New Roman'; font-size: 12pt;">Which of the following is the way people and businesses are located on the Web? </span><span style="font-family: 'Times New Roman'; font-size: 12pt;"><br /></span><span style="color: grey; font-family: 'Times New Roman'; font-size: 12.0000pt; mso-spacerun: 'yes';">A.</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"> Through product names</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"><br /></span><span style="color: grey; font-family: 'Times New Roman'; font-size: 12.0000pt; mso-spacerun: 'yes';">B.</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"> Through Internet names</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"><br /></span><b><u><span style="font-family: 'Times New Roman'; font-size: 12pt;">C.</span></u></b><span style="font-family: 'Times New Roman'; font-size: 12pt;"> Through domain names</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"><br /></span><span style="color: grey; font-family: 'Times New Roman'; font-size: 12.0000pt; mso-spacerun: 'yes';">D.</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"> Through trademark names</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"><br /></span><span style="color: grey; font-family: 'Times New Roman'; font-size: 12.0000pt; mso-spacerun: 'yes';">E.</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"> Through search engines</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"><o:p></o:p></span></div>
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<span style="font-family: 'Times New Roman'; font-size: 12pt;">Domain names are important because they are the way people and businesses are located on the Web.</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"><o:p></o:p></span></div>
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<span style="font-family: 'Times New Roman'; font-size: 12pt;">With which of the following does a government website address end? </span><span style="font-family: 'Times New Roman'; font-size: 12pt;"><br /></span><b><u><span style="font-family: 'Times New Roman'; font-size: 12pt;">A.</span></u></b><span style="font-family: 'Times New Roman'; font-size: 12pt;"> .gov</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"><br /></span><span style="color: grey; font-family: 'Times New Roman'; font-size: 12.0000pt; mso-spacerun: 'yes';">B.</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"> .edu</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"><br /></span><span style="color: grey; font-family: 'Times New Roman'; font-size: 12.0000pt; mso-spacerun: 'yes';">C.</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"> .net</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"><br /></span><span style="color: grey; font-family: 'Times New Roman'; font-size: 12.0000pt; mso-spacerun: 'yes';">D.</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"> .org</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"><br /></span><span style="color: grey; font-family: 'Times New Roman'; font-size: 12.0000pt; mso-spacerun: 'yes';">E.</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"> .com</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"><o:p></o:p></span></div>
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<span style="font-family: 'Times New Roman'; font-size: 12pt;">Most Web sites have two domains. The first-level domain, the one the address ends with, generally identifies the type of site. For example, if it is a government site, it will end in gov.</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"><o:p></o:p></span></div>
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<span style="font-family: 'Times New Roman'; font-size: 12pt;">With which of the following does a network website address end? </span><span style="font-family: 'Times New Roman'; font-size: 12pt;"><br /></span><span style="color: grey; font-family: 'Times New Roman'; font-size: 12.0000pt; mso-spacerun: 'yes';">A.</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"> .gov</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"><br /></span><span style="color: grey; font-family: 'Times New Roman'; font-size: 12.0000pt; mso-spacerun: 'yes';">B.</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"> .edu</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"><br /></span><b><u><span style="font-family: 'Times New Roman'; font-size: 12pt;">C.</span></u></b><span style="font-family: 'Times New Roman'; font-size: 12pt;"> .net</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"><br /></span><span style="color: grey; font-family: 'Times New Roman'; font-size: 12.0000pt; mso-spacerun: 'yes';">D.</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"> .org</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"><br /></span><span style="color: grey; font-family: 'Times New Roman'; font-size: 12.0000pt; mso-spacerun: 'yes';">E.</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"> .com</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"><o:p></o:p></span></div>
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<span style="font-family: 'Times New Roman'; font-size: 12pt;">Most Web sites have two domains. The first-level domain, the one the address ends with, generally identifies the type of site. For example, a network site will end in net.</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"><o:p></o:p></span></div>
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<span style="font-family: 'Times New Roman'; font-size: 12pt;">With which of the following does an organization website address end? </span><span style="font-family: 'Times New Roman'; font-size: 12pt;"><br /></span><span style="color: grey; font-family: 'Times New Roman'; font-size: 12.0000pt; mso-spacerun: 'yes';">A.</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"> .gov</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"><br /></span><span style="color: grey; font-family: 'Times New Roman'; font-size: 12.0000pt; mso-spacerun: 'yes';">B.</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"> .edu</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"><br /></span><span style="color: grey; font-family: 'Times New Roman'; font-size: 12.0000pt; mso-spacerun: 'yes';">C.</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"> .net</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"><br /></span><b><u><span style="font-family: 'Times New Roman'; font-size: 12pt;">D.</span></u></b><span style="font-family: 'Times New Roman'; font-size: 12pt;"> .org</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"><br /></span><span style="color: grey; font-family: 'Times New Roman'; font-size: 12.0000pt; mso-spacerun: 'yes';">E.</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"> .com</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"><o:p></o:p></span></div>
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<span style="font-family: 'Times New Roman'; font-size: 12pt;">Most Web sites have two domains. The first-level domain, the one the address ends with, generally identifies the type of site. For example, an organization site will end in org.</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"><o:p></o:p></span></div>
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<span style="font-family: 'Times New Roman'; font-size: 12pt;">With which of the following does a business website address end? </span><span style="font-family: 'Times New Roman'; font-size: 12pt;"><br /></span><span style="color: grey; font-family: 'Times New Roman'; font-size: 12.0000pt; mso-spacerun: 'yes';">A.</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"> .gov</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"><br /></span><span style="color: grey; font-family: 'Times New Roman'; font-size: 12.0000pt; mso-spacerun: 'yes';">B.</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"> .edu</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"><br /></span><span style="color: grey; font-family: 'Times New Roman'; font-size: 12.0000pt; mso-spacerun: 'yes';">C.</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"> .net</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"><br /></span><span style="color: grey; font-family: 'Times New Roman'; font-size: 12.0000pt; mso-spacerun: 'yes';">D.</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"> .org</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"><br /></span><b><u><span style="font-family: 'Times New Roman'; font-size: 12pt;">E.</span></u></b><span style="font-family: 'Times New Roman'; font-size: 12pt;"> .com</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"><o:p></o:p></span></div>
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<span style="font-family: 'Times New Roman'; font-size: 12pt;">Most Web sites have two domains. The first-level domain, the one the address ends with, generally identifies the type of site. For example, a business website ends in com.</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"><o:p></o:p></span></div>
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<span style="font-family: 'Times New Roman'; font-size: 12pt;">Which of the following is responsible for registering domain names for Internet use? </span><span style="font-family: 'Times New Roman'; font-size: 12pt;"><br /></span><span style="color: grey; font-family: 'Times New Roman'; font-size: 12.0000pt; mso-spacerun: 'yes';">A.</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"> Internet Solutions, Inc.</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"><br /></span><span style="color: grey; font-family: 'Times New Roman'; font-size: 12.0000pt; mso-spacerun: 'yes';">B.</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"> Domain Names Co.</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"><br /></span><span style="color: grey; font-family: 'Times New Roman'; font-size: 12.0000pt; mso-spacerun: 'yes';">C.</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"> Internet Domain Inc.</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"><br /></span><b><u><span style="font-family: 'Times New Roman'; font-size: 12pt;">D.</span></u></b><span style="font-family: 'Times New Roman'; font-size: 12pt;"> Network Solutions, Inc.</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"><br /></span><span style="color: grey; font-family: 'Times New Roman'; font-size: 12.0000pt; mso-spacerun: 'yes';">E.</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"> Findability, Inc.</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"><o:p></o:p></span></div>
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<span style="font-family: 'Times New Roman'; font-size: 12pt;">Network Solutions, Inc. (NSI), which is funded by the National Science Foundation, is responsible for registering domain names.</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"><o:p></o:p></span></div>
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<span style="font-family: 'Times New Roman'; font-size: 12pt;">A registrant may lose registration of a domain name for Internet usage by not using it for more than ___________ days. </span><span style="font-family: 'Times New Roman'; font-size: 12pt;"><br /></span><span style="color: grey; font-family: 'Times New Roman'; font-size: 12.0000pt; mso-spacerun: 'yes';">A.</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"> 30</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"><br /></span><span style="color: grey; font-family: 'Times New Roman'; font-size: 12.0000pt; mso-spacerun: 'yes';">B.</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"> 60</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"><br /></span><b><u><span style="font-family: 'Times New Roman'; font-size: 12pt;">C.</span></u></b><span style="font-family: 'Times New Roman'; font-size: 12pt;"> 90</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"><br /></span><span style="color: grey; font-family: 'Times New Roman'; font-size: 12.0000pt; mso-spacerun: 'yes';">D.</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"> 120</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"><br /></span><span style="color: grey; font-family: 'Times New Roman'; font-size: 12.0000pt; mso-spacerun: 'yes';">E.</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"> 180</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"><o:p></o:p></span></div>
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<span style="font-family: 'Times New Roman'; font-size: 12pt;">A registrant may lose registration of a domain name by not using it for more than 90 days.</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"><o:p></o:p></span></div>
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<span style="font-family: 'Times New Roman'; font-size: 12pt;">Which of the following provides that a portion of a copyrighted work may be reproduced for purposes of criticism, comment, news reporting, teaching, scholarships, and research? </span><span style="font-family: 'Times New Roman'; font-size: 12pt;"><br /></span><span style="color: grey; font-family: 'Times New Roman'; font-size: 12.0000pt; mso-spacerun: 'yes';">A.</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"> The Limited Use Doctrine</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"><br /></span><span style="color: grey; font-family: 'Times New Roman'; font-size: 12.0000pt; mso-spacerun: 'yes';">B.</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"> The Copyright Use Doctrine</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"><br /></span><b><u><span style="font-family: 'Times New Roman'; font-size: 12pt;">C.</span></u></b><span style="font-family: 'Times New Roman'; font-size: 12pt;"> The Fair Use Doctrine</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"><br /></span><span style="color: grey; font-family: 'Times New Roman'; font-size: 12.0000pt; mso-spacerun: 'yes';">D.</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"> The Trade Use Doctrine</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"><br /></span><span style="color: grey; font-family: 'Times New Roman'; font-size: 12.0000pt; mso-spacerun: 'yes';">E.</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"> The Approved Use Doctrine</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"><o:p></o:p></span></div>
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<span style="font-family: 'Times New Roman'; font-size: 12pt;">The fair use doctrine provides that others may reproduce a portion of a copyrighted work for purposes of criticism, comment, news reporting, teaching (including multiple copies for classroom use), scholarship, and research.</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"><o:p></o:p></span></div>
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<span style="font-family: 'Times New Roman'; font-size: 12pt;">Which of the following is true regarding what may be the subject of a patent? </span><span style="font-family: 'Times New Roman'; font-size: 12pt;"><br /></span><span style="color: grey; font-family: 'Times New Roman'; font-size: 12.0000pt; mso-spacerun: 'yes';">A.</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"> Only products may be the subject of patents.</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"><br /></span><span style="color: grey; font-family: 'Times New Roman'; font-size: 12.0000pt; mso-spacerun: 'yes';">B.</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"> Only processes may be the subject of patents.</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"><br /></span><span style="color: grey; font-family: 'Times New Roman'; font-size: 12.0000pt; mso-spacerun: 'yes';">C.</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"> Only inventions may be the subject of patents.</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"><br /></span><span style="color: grey; font-family: 'Times New Roman'; font-size: 12.0000pt; mso-spacerun: 'yes';">D.</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"> An invention may be the subject of a patent, but a plant produced by asexual reproduction may not be the subject of a patent.</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"><br /></span><b><u><span style="font-family: 'Times New Roman'; font-size: 12pt;">E.</span></u></b><span style="font-family: 'Times New Roman'; font-size: 12pt;"> A product, a process, an invention, or a plant produced by asexual reproduction may be the subject of a patent.</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"><o:p></o:p></span></div>
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<span style="font-family: 'Times New Roman'; font-size: 12pt;">A patent protects a product, process, invention, machine, or plant produced by asexual reproduction.</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"><o:p></o:p></span></div>
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<span style="font-family: 'Times New Roman'; font-size: 12pt;">Assuming the subject matter of a proposed patent is patentable, which of the following criteria must be satisfied in order for a non-design patent to be granted? </span><span style="font-family: 'Times New Roman'; font-size: 12pt;"><br /></span><span style="color: grey; font-family: 'Times New Roman'; font-size: 12.0000pt; mso-spacerun: 'yes';">A.</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"> The object of the patent must be novel.</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"><br /></span><span style="color: grey; font-family: 'Times New Roman'; font-size: 12.0000pt; mso-spacerun: 'yes';">B.</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"> The object of the patent must be useful.</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"><br /></span><span style="color: grey; font-family: 'Times New Roman'; font-size: 12.0000pt; mso-spacerun: 'yes';">C.</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"> The object of the patent must be non-obvious.</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"><br /></span><span style="color: grey; font-family: 'Times New Roman'; font-size: 12.0000pt; mso-spacerun: 'yes';">D.</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"> The object of the patent must be both novel and non-obvious.</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"><br /></span><b><u><span style="font-family: 'Times New Roman'; font-size: 12pt;">E.</span></u></b><span style="font-family: 'Times New Roman'; font-size: 12pt;"> The object of the patent must be novel, useful, and non-obvious.</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"><o:p></o:p></span></div>
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<span style="font-family: 'Times New Roman'; font-size: 12pt;">Assuming the subject matter is patentable, in order for a patent to be granted, the object of the patent must be novel, or new. No one else must have previously made or published the plans for this object. The object must be useful, unless it is a design. It must provide some utility to society. Also, the object must be non-obvious. The invention must not be one that a person of ordinary skill in the trade could have easily discovered.</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"><o:p></o:p></span></div>
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<span style="font-family: 'Times New Roman'; font-size: 12pt;">When a patent is issued for an object, it gives its holder the exclusive right to produce, sell, and use the object of the patent for __________ years from the date of application. </span><span style="font-family: 'Times New Roman'; font-size: 12pt;"><br /></span><span style="color: grey; font-family: 'Times New Roman'; font-size: 12.0000pt; mso-spacerun: 'yes';">A.</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"> Ten</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"><br /></span><b><u><span style="font-family: 'Times New Roman'; font-size: 12pt;">B.</span></u></b><span style="font-family: 'Times New Roman'; font-size: 12pt;"> Twenty</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"><br /></span><span style="color: grey; font-family: 'Times New Roman'; font-size: 12.0000pt; mso-spacerun: 'yes';">C.</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"> Thirty</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"><br /></span><span style="color: grey; font-family: 'Times New Roman'; font-size: 12.0000pt; mso-spacerun: 'yes';">D.</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"> Forty</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"><br /></span><span style="color: grey; font-family: 'Times New Roman'; font-size: 12.0000pt; mso-spacerun: 'yes';">E.</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"> Fifty</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"><o:p></o:p></span></div>
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<span style="font-family: 'Times New Roman'; font-size: 12pt;">When a patent is issued for an object, it gives its holder the exclusive right to produce, sell, and use the object of the patent for 20 years from the date of application.</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"><o:p></o:p></span></div>
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<span style="font-family: 'Times New Roman'; font-size: 12pt;">Which of the following is true regarding trade secret protection? </span><span style="font-family: 'Times New Roman'; font-size: 12pt;"><br /></span><b><u><span style="font-family: 'Times New Roman'; font-size: 12pt;">A.</span></u></b><span style="font-family: 'Times New Roman'; font-size: 12pt;"> A trade secret is protected from unlawful appropriation by competitors as long as it is kept secret and consists of elements not generally known in the trade.</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"><br /></span><span style="color: grey; font-family: 'Times New Roman'; font-size: 12.0000pt; mso-spacerun: 'yes';">B.</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"> A trade secret is protected from unlawful appropriation by competitors for ten years.</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"><br /></span><span style="color: grey; font-family: 'Times New Roman'; font-size: 12.0000pt; mso-spacerun: 'yes';">C.</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"> A trade secret is protected from unlawful appropriation by competitors for twenty years.</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"><br /></span><span style="color: grey; font-family: 'Times New Roman'; font-size: 12.0000pt; mso-spacerun: 'yes';">D.</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"> A trade secret is protected from unlawful appropriation by competitors for thirty years as long as it is kept secret and consists of elements not generally known in the trade.</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"><br /></span><span style="color: grey; font-family: 'Times New Roman'; font-size: 12.0000pt; mso-spacerun: 'yes';">E.</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"> A trade secret is protected from unlawful appropriation by competitors for seventy years.</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"><o:p></o:p></span></div>
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<span style="font-family: 'Times New Roman'; font-size: 12pt;">A trade secret is protected by the common law from unlawful appropriation by competitors as long as it is kept secret and consists of elements not generally known in the trade.</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"><o:p></o:p></span></div>
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<span style="font-family: 'Times New Roman'; font-size: 12pt;">Which of the following is </span><u><span style="font-family: 'Times New Roman'; font-size: 12pt;">false</span></u><span style="font-family: 'Times New Roman'; font-size: 12pt;"> regarding trade secret protection? </span><span style="font-family: 'Times New Roman'; font-size: 12pt;"><br /></span><b><u><span style="font-family: 'Times New Roman'; font-size: 12pt;">A.</span></u></b><span style="font-family: 'Times New Roman'; font-size: 12pt;"> Competitors may not discover trade secrets by doing reverse engineering.</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"><br /></span><span style="color: grey; font-family: 'Times New Roman'; font-size: 12.0000pt; mso-spacerun: 'yes';">B.</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"> Competitors may discover secrets by going on public tours of plants and observing the use of the trade secret.</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"><br /></span><span style="color: grey; font-family: 'Times New Roman'; font-size: 12.0000pt; mso-spacerun: 'yes';">C.</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"> Lawful discovery of a trade secret means there is no longer a trade secret to be protected.</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"><br /></span><span style="color: grey; font-family: 'Times New Roman'; font-size: 12.0000pt; mso-spacerun: 'yes';">D.</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"> An invention may be considered a trade secret.</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"><br /></span><span style="color: grey; font-family: 'Times New Roman'; font-size: 12.0000pt; mso-spacerun: 'yes';">E.</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"> A design may be considered a trade secret.</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"><o:p></o:p></span></div>
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<span style="font-family: 'Times New Roman'; font-size: 12pt;">Inventions and designs such as Papa John's dough and sauce recipes might be considered trade secrets. Competitors may discover a trade secret by any lawful means, such as by doing reverse engineering or by going on a public plant tour and observing its use. Lawful discovery of a secret means there is no longer a trade secret to be protected.</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"><o:p></o:p></span></div>
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<span style="font-family: 'Times New Roman'; font-size: 12pt;">Which of the following administers international treaties pertaining to the protection of intellectual property? </span><span style="font-family: 'Times New Roman'; font-size: 12pt;"><br /></span><span style="color: grey; font-family: 'Times New Roman'; font-size: 12.0000pt; mso-spacerun: 'yes';">A.</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"> The United Nations Intellectual Property Association</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"><br /></span><span style="color: grey; font-family: 'Times New Roman'; font-size: 12.0000pt; mso-spacerun: 'yes';">B.</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"> The Federal Intellectual Property Organization</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"><br /></span><span style="color: grey; font-family: 'Times New Roman'; font-size: 12.0000pt; mso-spacerun: 'yes';">C.</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"> The National and World Intellectual Protection Agency</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"><br /></span><b><u><span style="font-family: 'Times New Roman'; font-size: 12pt;">D.</span></u></b><span style="font-family: 'Times New Roman'; font-size: 12pt;"> The World Intellectual Property Organization</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"><br /></span><span style="color: grey; font-family: 'Times New Roman'; font-size: 12.0000pt; mso-spacerun: 'yes';">E.</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"> There is no organization or agency with that responsibility</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"><o:p></o:p></span></div>
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<span style="font-family: 'Times New Roman'; font-size: 12pt;">The primary international protection for intellectual property is offered through multilateral conventions. These treaties are generally administered by the World Intellectual Property Organization, a specialized agency of the United Nations.</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"><o:p></o:p></span></div>
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<span style="font-family: 'Times New Roman'; font-size: 12pt;">Which of the following is the oldest treaty designed to protect artistic rights? </span><span style="font-family: 'Times New Roman'; font-size: 12pt;"><br /></span><span style="color: grey; font-family: 'Times New Roman'; font-size: 12.0000pt; mso-spacerun: 'yes';">A.</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"> The Universal Copyright Convention of 1952, as revised in 1971</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"><br /></span><span style="color: grey; font-family: 'Times New Roman'; font-size: 12.0000pt; mso-spacerun: 'yes';">B.</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"> The Paris Convention of 1883</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"><br /></span><span style="color: grey; font-family: 'Times New Roman'; font-size: 12.0000pt; mso-spacerun: 'yes';">C.</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"> The 1994 Agreement on Trade-Related Aspects of Intellectual Property Rights</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"><br /></span><b><u><span style="font-family: 'Times New Roman'; font-size: 12pt;">D.</span></u></b><span style="font-family: 'Times New Roman'; font-size: 12pt;"> The Berne Convention of 1886</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"><br /></span><span style="color: grey; font-family: 'Times New Roman'; font-size: 12.0000pt; mso-spacerun: 'yes';">E.</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"> The Geneva Convention of 1860</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"><o:p></o:p></span></div>
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<span style="font-family: 'Times New Roman'; font-size: 12pt;">Eighty-one countries are now signatories of the Berne Convention of 1886, the oldest treaty designed to protect artistic rights.</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"><o:p></o:p></span></div>
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<span style="font-family: 'Times New Roman'; font-size: 12pt;">Which of the following was developed by the United Nations as an alternative for countries who wanted to participate in some form of multilateral protection of copyrights, but did not want to agree to the terms of the Berne Convention? </span><span style="font-family: 'Times New Roman'; font-size: 12pt;"><br /></span><b><u><span style="font-family: 'Times New Roman'; font-size: 12pt;">A.</span></u></b><span style="font-family: 'Times New Roman'; font-size: 12pt;"> The Universal Copyright Convention</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"><br /></span><span style="color: grey; font-family: 'Times New Roman'; font-size: 12.0000pt; mso-spacerun: 'yes';">B.</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"> The Agreement on Trade-Related Aspects of Intellectual Property Rights</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"><br /></span><span style="color: grey; font-family: 'Times New Roman'; font-size: 12.0000pt; mso-spacerun: 'yes';">C.</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"> The Paris Convention</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"><br /></span><span style="color: grey; font-family: 'Times New Roman'; font-size: 12.0000pt; mso-spacerun: 'yes';">D.</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"> The Signatory Agreement</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"><br /></span><span style="color: grey; font-family: 'Times New Roman'; font-size: 12.0000pt; mso-spacerun: 'yes';">E.</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"> The US-Soviet Agreement</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"><o:p></o:p></span></div>
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<span style="font-family: 'Times New Roman'; font-size: 12pt;">The Universal Copyright Convention (UCC) was developed by the United Nations as an alternative for countries that wanted to participate in some form of multilateral protection of copyrights but did not want to agree to the terms of the Berne Convention.</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"><o:p></o:p></span></div>
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<span style="font-family: 'Times New Roman'; font-size: 12pt;">Which of the following is a principle of The Paris Convention of 1883? </span><span style="font-family: 'Times New Roman'; font-size: 12pt;"><br /></span><b><u><span style="font-family: 'Times New Roman'; font-size: 12pt;">A.</span></u></b><span style="font-family: 'Times New Roman'; font-size: 12pt;"> National treatment</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"><br /></span><span style="color: grey; font-family: 'Times New Roman'; font-size: 12.0000pt; mso-spacerun: 'yes';">B.</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"> Nonconditional protection</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"><br /></span><span style="color: grey; font-family: 'Times New Roman'; font-size: 12.0000pt; mso-spacerun: 'yes';">C.</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"> Complex treatment</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"><br /></span><span style="color: grey; font-family: 'Times New Roman'; font-size: 12.0000pt; mso-spacerun: 'yes';">D.</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"> Enforcement priority</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"><br /></span><span style="color: grey; font-family: 'Times New Roman'; font-size: 12.0000pt; mso-spacerun: 'yes';">E.</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"> Treaty affirmation</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"><o:p></o:p></span></div>
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<span style="font-family: 'Times New Roman'; font-size: 12pt;">The Paris Convention of 1883 has three basic principles: (1) national treatment, as defined under the Berne Convention; (2) the right of priority, which allows a national of a member state, 12 months after filing in his or her home nation, to file an application in any other member state and have the date of application be the date of the filing in the home nation; and (3) common rules, which set out minimum standards of protection in all states.</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"><o:p></o:p></span></div>
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<span style="font-family: 'Times New Roman'; font-size: 12pt;">Which of the following was the result in the "Case Opener" involving the lawsuit brought by Papa John's International, Inc. against former franchises? </span><span style="font-family: 'Times New Roman'; font-size: 12pt;"><br /></span><span style="color: grey; font-family: 'Times New Roman'; font-size: 12.0000pt; mso-spacerun: 'yes';">A.</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"> All claims were allowed to proceed except for claims of trademark infringement which were dismissed with prejudice without leave to replead the claim.</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"><br /></span><b><u><span style="font-family: 'Times New Roman'; font-size: 12pt;">B.</span></u></b><span style="font-family: 'Times New Roman'; font-size: 12pt;"> All claims were allowed to proceed except for claims of copyright infringement which were dismissed with leave to replead the claim.</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"><br /></span><span style="color: grey; font-family: 'Times New Roman'; font-size: 12.0000pt; mso-spacerun: 'yes';">C.</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"> All claims were dismissed except for claims of copyright infringement.</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"><br /></span><span style="color: grey; font-family: 'Times New Roman'; font-size: 12.0000pt; mso-spacerun: 'yes';">D.</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"> All claims were dismissed.</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"><br /></span><span style="color: grey; font-family: 'Times New Roman'; font-size: 12.0000pt; mso-spacerun: 'yes';">E.</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"> All claims were allowed to proceed.</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"><o:p></o:p></span></div>
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<span style="font-family: 'Times New Roman'; font-size: 12pt;">The court denied the defendant's motion to dismiss with respect to all claims except the copyright claim. The court believed that the plaintiff could prove its case, or at least should have the opportunity to argue its case, in a court of law. The copyright claim was dismissed, but with leave to replead the copyright claim in a matter that clearly aligned the plaintiff's allegation with the legal requirements for copyright violation.</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"><o:p></o:p></span></div>
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<span style="font-family: 'Times New Roman'; font-size: 12pt;">Sally, a friend of yours who just finished college and was hired at the local high school, wants to copy a number of articles from her class. She heard that you are taking business law and asks if you see any problem with her copying the articles. Based on the case in the text, </span><u><span style="font-family: 'Times New Roman'; font-size: 12pt;">Princeton University Press v. Michigan Document Services, Inc.</span></u><span style="font-family: 'Times New Roman'; font-size: 12pt;">, what would you tell her? </span><span style="font-family: 'Times New Roman'; font-size: 12pt;"><br /></span><span style="color: grey; font-family: 'Times New Roman'; font-size: 12.0000pt; mso-spacerun: 'yes';">A.</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"> Under the fair use doctrine she is free to copy the articles because they are for educational purposes.</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"><br /></span><span style="color: grey; font-family: 'Times New Roman'; font-size: 12.0000pt; mso-spacerun: 'yes';">B.</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"> Under the fair use doctrine she must get permission from all copyright holders before copying the articles.</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"><br /></span><b><u><span style="font-family: 'Times New Roman'; font-size: 12pt;">C.</span></u></b><span style="font-family: 'Times New Roman'; font-size: 12pt;"> There are federal Classroom Guidelines on the issue and that you need to know more before you can advise her.</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"><br /></span><span style="color: grey; font-family: 'Times New Roman'; font-size: 12.0000pt; mso-spacerun: 'yes';">D.</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"> There are federal Classroom Guidelines that provide the maximum standards of educational fair use, and she is protected so long as she copies under 200 pages.</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"><br /></span><span style="color: grey; font-family: 'Times New Roman'; font-size: 12.0000pt; mso-spacerun: 'yes';">E.</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"> There are federal Classroom Guidelines that provide the maximum standards of educational fair use, and she is protected so long as she copies under 100 pages.</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"><o:p></o:p></span></div>
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<span style="font-family: 'Times New Roman'; font-size: 12pt;">The federal Classroom Guidelines purport to "state the minimum and not the maximum standards of educational fair use," they do evoke a general idea, at least, of the type of educational copying Congress had in mind. The guidelines allow multiple copies for classroom use provided that several criteria are met.</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"><o:p></o:p></span></div>
Orangehttp://www.blogger.com/profile/00451860658742728627noreply@blogger.com2tag:blogger.com,1999:blog-8078700684572586728.post-58777284462630306972017-01-03T00:36:00.000-08:002017-02-25T01:09:54.052-08:00Business Law - Chapter 11 Liability of Accountants and Other Professionals<div class="MsoNormal" style="margin-bottom: 15.9500pt; margin-top: 15.9500pt; mso-layout-grid-align: none; mso-pagination: lines-together; page-break-after: avoid; text-autospace: none;">
<span style="font-family: 'Times New Roman'; font-size: 12pt;">Accountants may not be sued for malpractice because that action is only available in the medical community. </span><span style="font-family: 'Times New Roman'; font-size: 12pt;"><br /></span><b><u><span style="font-family: 'Times New Roman'; font-size: 12pt;">FALSE</span></u></b><b><u><span style="font-family: 'Times New Roman'; font-size: 12pt;"><o:p></o:p></span></u></b></div>
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<span style="font-family: 'Times New Roman'; font-size: 12pt;">Actions brought against attorneys, lawyers, real estate brokers, doctors, architects, and other professionals are referred to as malpractice actions.</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"><o:p></o:p></span></div>
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<span style="font-family: 'Times New Roman'; font-size: 12pt;">An accountant who commits fraud is liable to those parties he or she reasonably should have foreseen would be injured though a justifiable reliance upon the fraudulent information. </span><span style="font-family: 'Times New Roman'; font-size: 12pt;"><br /></span><b><u><span style="font-family: 'Times New Roman'; font-size: 12pt;">TRUE</span></u></b><b><u><span style="font-family: 'Times New Roman'; font-size: 12pt;"><o:p></o:p></span></u></b></div>
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<span style="font-family: 'Times New Roman'; font-size: 12pt;">An accountant who commits fraud is liable to those parties he or she reasonably should have foreseen would be injured through a justifiable reliance on the fraudulent information.</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"><o:p></o:p></span></div>
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<span style="font-family: 'Times New Roman'; font-size: 12pt;">Over the last few years, plaintiffs have been successful in bringing fraud suits against accountants under the Racketeer Influenced and Corrupt Organizations Act. </span><span style="font-family: 'Times New Roman'; font-size: 12pt;"><br /></span><b><u><span style="font-family: 'Times New Roman'; font-size: 12pt;">TRUE</span></u></b><b><u><span style="font-family: 'Times New Roman'; font-size: 12pt;"><o:p></o:p></span></u></b></div>
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<span style="font-family: 'Times New Roman'; font-size: 12pt;">Over the last few years, plaintiffs have been successful in bringing fraud suits against accountants under the Racketeer Influenced and Corrupt Organizations (RICO) Act.</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"><o:p></o:p></span></div>
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<span style="font-family: 'Times New Roman'; font-size: 12pt;">Whether third parties have a claim against an accountant on the basis of their reliance upon negligently prepared financial statements is the same in all states because it is governed by federal law. </span><span style="font-family: 'Times New Roman'; font-size: 12pt;"><br /></span><b><u><span style="font-family: 'Times New Roman'; font-size: 12pt;">FALSE</span></u></b><b><u><span style="font-family: 'Times New Roman'; font-size: 12pt;"><o:p></o:p></span></u></b></div>
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<span style="font-family: 'Times New Roman'; font-size: 12pt;">Third-party liability, as decided by the states, falls into three general groupings: (1) privity or near-privity (the Ultramares rule), (2) foreseen users and classes of users (the Restatement rule), and (3) reasonably foreseeable users.</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"><o:p></o:p></span></div>
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<span style="font-family: 'Times New Roman'; font-size: 12pt;">The reasonably foreseeable users test holds an accountant liable to any third-party who was or should have been foreseen as a possible user of the accountant's work product and did, in fact, use and rely upon that work product for a proper business purpose. </span><span style="font-family: 'Times New Roman'; font-size: 12pt;"><br /></span><b><u><span style="font-family: 'Times New Roman'; font-size: 12pt;">TRUE</span></u></b><b><u><span style="font-family: 'Times New Roman'; font-size: 12pt;"><o:p></o:p></span></u></b></div>
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<span style="font-family: 'Times New Roman'; font-size: 12pt;">Very few states have adopted the general negligence standard of accountant third-party liability called the reasonably foreseeable users test. This test holds an accountant liable to any third-party who was or should have been foreseen as a possible user of the accountant's work product and who did in fact use and rely on that work product for a proper business purpose.</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"><o:p></o:p></span></div>
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<span style="font-family: 'Times New Roman'; font-size: 12pt;">After an audit, the accountant is the legal owner of working papers. </span><span style="font-family: 'Times New Roman'; font-size: 12pt;"><br /></span><b><u><span style="font-family: 'Times New Roman'; font-size: 12pt;">TRUE</span></u></b><b><u><span style="font-family: 'Times New Roman'; font-size: 12pt;"><o:p></o:p></span></u></b></div>
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<span style="font-family: 'Times New Roman'; font-size: 12pt;">After an audit, the accountant is the legal owner of working papers.</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"><o:p></o:p></span></div>
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<span style="font-family: 'Times New Roman'; font-size: 12pt;">When a federal law is at issue, state protection of an accountant-client privilege does not apply. </span><span style="font-family: 'Times New Roman'; font-size: 12pt;"><br /></span><b><u><span style="font-family: 'Times New Roman'; font-size: 12pt;">TRUE</span></u></b><b><u><span style="font-family: 'Times New Roman'; font-size: 12pt;"><o:p></o:p></span></u></b></div>
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<span style="font-family: 'Times New Roman'; font-size: 12pt;">A number of states have adopted statutes granting some form of accountant-client privilege, but when a federal law is at issue, state protection does not apply.</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"><o:p></o:p></span></div>
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<span style="font-family: 'Times New Roman'; font-size: 12pt;">A plaintiff may only recover under Section 11 of the Securities Act of 1933 if the plaintiff can establish that the plaintiff purchased securities in an initial public offering. </span><span style="font-family: 'Times New Roman'; font-size: 12pt;"><br /></span><b><u><span style="font-family: 'Times New Roman'; font-size: 12pt;">FALSE</span></u></b><b><u><span style="font-family: 'Times New Roman'; font-size: 12pt;"><o:p></o:p></span></u></b></div>
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<span style="font-family: 'Times New Roman'; font-size: 12pt;">Under Section 11 of the Securities Act of 1933, accountants are civilly liable for misstatements and omissions of material facts made in registration statements the SEC requires. Originally liable only to those who purchased securities in an initial public offering (IPO), accountants are now liable to subsequent purchasers as well. The purchaser may recover damages without knowing about or relying on the flawed information or even being a party to the contractual agreement.</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"><o:p></o:p></span></div>
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<span style="font-family: 'Times New Roman'; font-size: 12pt;">In the Case Opener "WorldCom," the court ruled that the chairman of WorldCom's board of directors could have no personal liability for misrepresentations of the company's condition in filings with the Securities and Exchange Commission. </span><span style="font-family: 'Times New Roman'; font-size: 12pt;"><br /></span><b><u><span style="font-family: 'Times New Roman'; font-size: 12pt;">FALSE</span></u></b><b><u><span style="font-family: 'Times New Roman'; font-size: 12pt;"><o:p></o:p></span></u></b></div>
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<span style="font-family: 'Times New Roman'; font-size: 12pt;">The chairman of WorldCom's board of directors faced charges of liability under Sections 11 and 15 of the Securities Act and Sections 10(b) and 20(a) of the Securities Exchange Act. The judge denied the chairman's motion on all counts, claiming that the chairman did not meet his burden of proof for any of the affirmative defenses.</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"><o:p></o:p></span></div>
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<span style="font-family: 'Times New Roman'; font-size: 12pt;">Regarding liability for negligence to third parties, under the Restatement test, an accountant is liable to known third-party users of the accountant's work product and also to those in the limited class whose reliance on the work the accountant specifically foresaw. </span><span style="font-family: 'Times New Roman'; font-size: 12pt;"><br /></span><b><u><span style="font-family: 'Times New Roman'; font-size: 12pt;">TRUE</span></u></b><b><u><span style="font-family: 'Times New Roman'; font-size: 12pt;"><o:p></o:p></span></u></b></div>
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<span style="font-family: 'Times New Roman'; font-size: 12pt;">Under the Restatement test, an accountant is liable to known third-party users of the accountant's work product. The test extends liability to those people, or the class of people, the accountant foresaw or should have foreseen as being the recipients of and relying on his or her work.</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"><o:p></o:p></span></div>
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<span style="font-family: 'Times New Roman'; font-size: 12pt;">An action against an accountant for failing to properly perform the job for which the accountant was hired is referred to as a _________ action. </span><span style="font-family: 'Times New Roman'; font-size: 12pt;"><br /></span><span style="color: grey; font-family: 'Times New Roman'; font-size: 12.0000pt; mso-spacerun: 'yes';">A.</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"> Malfeasance</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"><br /></span><b><u><span style="font-family: 'Times New Roman'; font-size: 12pt;">B.</span></u></b><span style="font-family: 'Times New Roman'; font-size: 12pt;"> Malpractice</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"><br /></span><span style="color: grey; font-family: 'Times New Roman'; font-size: 12.0000pt; mso-spacerun: 'yes';">C.</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"> Impropriety</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"><br /></span><span style="color: grey; font-family: 'Times New Roman'; font-size: 12.0000pt; mso-spacerun: 'yes';">D.</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"> Misguidance</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"><br /></span><span style="color: grey; font-family: 'Times New Roman'; font-size: 12.0000pt; mso-spacerun: 'yes';">E.</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"> Misjudgment</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"><o:p></o:p></span></div>
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<span style="font-family: 'Times New Roman'; font-size: 12pt;">Actions brought against attorneys, lawyers, real estate brokers, doctors, architects, and other professionals are referred to as malpractice actions.</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"><o:p></o:p></span></div>
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<span style="font-family: 'Times New Roman'; font-size: 12pt;">After a significant amount of responsibility for the bankruptcy of ____________ Corporation was placed on the firms that provided accounting services for the corporation, the role of accountants became a question of significant public interest. </span><span style="font-family: 'Times New Roman'; font-size: 12pt;"><br /></span><b><u><span style="font-family: 'Times New Roman'; font-size: 12pt;">A.</span></u></b><span style="font-family: 'Times New Roman'; font-size: 12pt;"> Enron</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"><br /></span><span style="color: grey; font-family: 'Times New Roman'; font-size: 12.0000pt; mso-spacerun: 'yes';">B.</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"> Acron</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"><br /></span><span style="color: grey; font-family: 'Times New Roman'; font-size: 12.0000pt; mso-spacerun: 'yes';">C.</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"> Selinas</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"><br /></span><span style="color: grey; font-family: 'Times New Roman'; font-size: 12.0000pt; mso-spacerun: 'yes';">D.</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"> Prolific</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"><br /></span><span style="color: grey; font-family: 'Times New Roman'; font-size: 12.0000pt; mso-spacerun: 'yes';">E.</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"> Deltoid</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"><o:p></o:p></span></div>
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<span style="font-family: 'Times New Roman'; font-size: 12pt;">After a significant amount of responsibility for the bankruptcy of the Enron Corporation was placed on the firms that provided its accounting services, accountants' role and accountability became a matter of significant public interest.</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"><o:p></o:p></span></div>
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<span style="font-family: 'Times New Roman'; font-size: 12pt;">Which of the following is not one of the three primary types of liability assessed against accountants under common law? </span><span style="font-family: 'Times New Roman'; font-size: 12pt;"><br /></span><span style="color: grey; font-family: 'Times New Roman'; font-size: 12.0000pt; mso-spacerun: 'yes';">A.</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"> Negligence</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"><br /></span><span style="color: grey; font-family: 'Times New Roman'; font-size: 12.0000pt; mso-spacerun: 'yes';">B.</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"> Breach of contract</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"><br /></span><span style="color: grey; font-family: 'Times New Roman'; font-size: 12.0000pt; mso-spacerun: 'yes';">C.</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"> Fraud</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"><br /></span><span style="color: grey; font-family: 'Times New Roman'; font-size: 12.0000pt; mso-spacerun: 'yes';">D.</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"> Breach of contract and fraud</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"><br /></span><b><u><span style="font-family: 'Times New Roman'; font-size: 12pt;">E.</span></u></b><span style="font-family: 'Times New Roman'; font-size: 12pt;"> Accounting misalignment</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"><o:p></o:p></span></div>
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<span style="font-family: 'Times New Roman'; font-size: 12pt;">Three primary types of liability are assessed to accountants under the common law: negligence, breach of contract, and fraud.</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"><o:p></o:p></span></div>
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<span style="font-family: 'Times New Roman'; font-size: 12pt;">At a minimum, the duty of care of the accountant entails compliance with which of the following? </span><span style="font-family: 'Times New Roman'; font-size: 12pt;"><br /></span><span style="color: grey; font-family: 'Times New Roman'; font-size: 12.0000pt; mso-spacerun: 'yes';">A.</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"> Generally acknowledged accounting principles only.</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"><br /></span><span style="color: grey; font-family: 'Times New Roman'; font-size: 12.0000pt; mso-spacerun: 'yes';">B.</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"> Generally acknowledged auditing standards only.</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"><br /></span><span style="color: grey; font-family: 'Times New Roman'; font-size: 12.0000pt; mso-spacerun: 'yes';">C.</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"> Generally accepted accounting principles only.</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"><br /></span><span style="color: grey; font-family: 'Times New Roman'; font-size: 12.0000pt; mso-spacerun: 'yes';">D.</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"> Generally accepted auditing standards and generally acknowledged accounting principles.</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"><br /></span><b><u><span style="font-family: 'Times New Roman'; font-size: 12pt;">E.</span></u></b><span style="font-family: 'Times New Roman'; font-size: 12pt;"> Generally accepted accounting principles and generally accepted auditing standards.</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"><o:p></o:p></span></div>
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<span style="font-family: 'Times New Roman'; font-size: 12pt;">At minimum, the duty of care of the accountant entails compliance with the generally accepted accounting principles (GAAP), established by the Financial Accounting Standards Board (FASB) and the generally accepted auditing standards (GAAS), established by the American Institute of Certified Public Accountants (AICPA).</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"><o:p></o:p></span></div>
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<span style="font-family: 'Times New Roman'; font-size: 12pt;">Which of the following established GAAP? </span><span style="font-family: 'Times New Roman'; font-size: 12pt;"><br /></span><span style="color: grey; font-family: 'Times New Roman'; font-size: 12.0000pt; mso-spacerun: 'yes';">A.</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"> The American Institute of Certified Public Accountants</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"><br /></span><span style="color: grey; font-family: 'Times New Roman'; font-size: 12.0000pt; mso-spacerun: 'yes';">B.</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"> The American Institute of Auditors</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"><br /></span><b><u><span style="font-family: 'Times New Roman'; font-size: 12pt;">C.</span></u></b><span style="font-family: 'Times New Roman'; font-size: 12pt;"> The Financial Accounting Standards Board</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"><br /></span><span style="color: grey; font-family: 'Times New Roman'; font-size: 12.0000pt; mso-spacerun: 'yes';">D.</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"> The American Accounting and Auditing Standards Board</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"><br /></span><span style="color: grey; font-family: 'Times New Roman'; font-size: 12.0000pt; mso-spacerun: 'yes';">E.</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"> The Federal Accounting Standards Board</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"><o:p></o:p></span></div>
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<span style="font-family: 'Times New Roman'; font-size: 12pt;">The generally accepted accounting principles (GAAP) were established by the Financial Accounting Standards Board (FASB).</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"><o:p></o:p></span></div>
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<span style="font-family: 'Times New Roman'; font-size: 12pt;">GAAS was established by which of the following? </span><span style="font-family: 'Times New Roman'; font-size: 12pt;"><br /></span><b><u><span style="font-family: 'Times New Roman'; font-size: 12pt;">A.</span></u></b><span style="font-family: 'Times New Roman'; font-size: 12pt;"> The American Institute of Certified Public Accountants</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"><br /></span><span style="color: grey; font-family: 'Times New Roman'; font-size: 12.0000pt; mso-spacerun: 'yes';">B.</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"> The American Institute of Auditors</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"><br /></span><span style="color: grey; font-family: 'Times New Roman'; font-size: 12.0000pt; mso-spacerun: 'yes';">C.</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"> The Financial Accounting Standards Board</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"><br /></span><span style="color: grey; font-family: 'Times New Roman'; font-size: 12.0000pt; mso-spacerun: 'yes';">D.</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"> The American Accounting and Auditing Standards Board</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"><br /></span><span style="color: grey; font-family: 'Times New Roman'; font-size: 12.0000pt; mso-spacerun: 'yes';">E.</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"> The Federal Accounting Standards Board</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"><o:p></o:p></span></div>
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<span style="font-family: 'Times New Roman'; font-size: 12pt;">The generally accepted auditing standards (GAAS) were established by the American Institute of Certified Public Accountants (AICPA).</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"><o:p></o:p></span></div>
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<span style="font-family: 'Times New Roman'; font-size: 12pt;">Which of the following is false regarding compliance with GAAP and GAAS? </span><span style="font-family: 'Times New Roman'; font-size: 12pt;"><br /></span><span style="color: grey; font-family: 'Times New Roman'; font-size: 12.0000pt; mso-spacerun: 'yes';">A.</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"> Failure to comply with GAAP and GAAS will almost certainly constitute a breach of duty.</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"><br /></span><span style="color: grey; font-family: 'Times New Roman'; font-size: 12.0000pt; mso-spacerun: 'yes';">B.</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"> Compliance with GAAP and GAAS does not automatically mean that the duty of care has been met.</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"><br /></span><span style="color: grey; font-family: 'Times New Roman'; font-size: 12.0000pt; mso-spacerun: 'yes';">C.</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"> In some circumstances, a reasonable, competent accountant would do more than that the GAAP or GAAS requires.</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"><br /></span><span style="color: grey; font-family: 'Times New Roman'; font-size: 12.0000pt; mso-spacerun: 'yes';">D.</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"> A judicial opinion may impose additional legal requirements on accountants beyond GAAP and GAAS.</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"><br /></span><b><u><span style="font-family: 'Times New Roman'; font-size: 12pt;">E.</span></u></b><span style="font-family: 'Times New Roman'; font-size: 12pt;"> State statutes may not impose additional legal requirements on accountants beyond GAAP and GAAS.</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"><o:p></o:p></span></div>
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<span style="font-family: 'Times New Roman'; font-size: 12pt;">While failure to comply with GAAP and GAAS will almost certainly constitute a breach of duty, compliance does not automatically mean the duty of care has been met. In some circumstances, a reasonable, competent accountant would do more than GAAP or GAAS requires. Also, sometimes a state statute or judicial opinion may impose additional legal requirements on accountants beyond GAAP and GAAS.</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"><o:p></o:p></span></div>
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<span style="font-family: 'Times New Roman'; font-size: 12pt;">Generally, unless engaged to detect __________, an accountant is not a fraud detector unless the fraud is uncovered in the course of exercising reasonable care and skill. </span><span style="font-family: 'Times New Roman'; font-size: 12pt;"><br /></span><span style="color: grey; font-family: 'Times New Roman'; font-size: 12.0000pt; mso-spacerun: 'yes';">A.</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"> Negligence</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"><br /></span><span style="color: grey; font-family: 'Times New Roman'; font-size: 12.0000pt; mso-spacerun: 'yes';">B.</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"> Misfeasance</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"><br /></span><span style="color: grey; font-family: 'Times New Roman'; font-size: 12.0000pt; mso-spacerun: 'yes';">C.</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"> Malfeasance</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"><br /></span><b><u><span style="font-family: 'Times New Roman'; font-size: 12pt;">D.</span></u></b><span style="font-family: 'Times New Roman'; font-size: 12pt;"> Fraud</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"><br /></span><span style="color: grey; font-family: 'Times New Roman'; font-size: 12.0000pt; mso-spacerun: 'yes';">E.</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"> Malpractice</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"><o:p></o:p></span></div>
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<span style="font-family: 'Times New Roman'; font-size: 12pt;">Generally, unless engaged to detect fraud, an accountant is not a fraud detector unless the fraud is uncovered in the course of exercising reasonable care and skill.</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"><o:p></o:p></span></div>
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<span style="font-family: 'Times New Roman'; font-size: 12pt;">When an audit is complete, an accountant usually issues a[n] _______________ letter stating his or her assessment of the company that was audited. </span><span style="font-family: 'Times New Roman'; font-size: 12pt;"><br /></span><b><u><span style="font-family: 'Times New Roman'; font-size: 12pt;">A.</span></u></b><span style="font-family: 'Times New Roman'; font-size: 12pt;"> Opinion</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"><br /></span><span style="color: grey; font-family: 'Times New Roman'; font-size: 12.0000pt; mso-spacerun: 'yes';">B.</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"> Auditing</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"><br /></span><span style="color: grey; font-family: 'Times New Roman'; font-size: 12.0000pt; mso-spacerun: 'yes';">C.</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"> Accounting</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"><br /></span><span style="color: grey; font-family: 'Times New Roman'; font-size: 12.0000pt; mso-spacerun: 'yes';">D.</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"> Disclaimer</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"><br /></span><span style="color: grey; font-family: 'Times New Roman'; font-size: 12.0000pt; mso-spacerun: 'yes';">E.</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"> Responsive</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"><o:p></o:p></span></div>
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<span style="font-family: 'Times New Roman'; font-size: 12pt;">After completing an audit, accountants issue an opinion letter stating their assessment of the audited firm.</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"><o:p></o:p></span></div>
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<span style="font-family: 'Times New Roman'; font-size: 12pt;">A financial statement is considered ____________ if no, or insubstantial, accounting procedures were used in the compilation of the document. </span><span style="font-family: 'Times New Roman'; font-size: 12pt;"><br /></span><span style="color: grey; font-family: 'Times New Roman'; font-size: 12.0000pt; mso-spacerun: 'yes';">A.</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"> Audited</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"><br /></span><b><u><span style="font-family: 'Times New Roman'; font-size: 12pt;">B.</span></u></b><span style="font-family: 'Times New Roman'; font-size: 12pt;"> Unaudited</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"><br /></span><span style="color: grey; font-family: 'Times New Roman'; font-size: 12.0000pt; mso-spacerun: 'yes';">C.</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"> Unqualified</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"><br /></span><span style="color: grey; font-family: 'Times New Roman'; font-size: 12.0000pt; mso-spacerun: 'yes';">D.</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"> Qualified</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"><br /></span><span style="color: grey; font-family: 'Times New Roman'; font-size: 12.0000pt; mso-spacerun: 'yes';">E.</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"> Generally accepted</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"><o:p></o:p></span></div>
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<span style="font-family: 'Times New Roman'; font-size: 12pt;">A financial statement is considered unaudited if no, or insubstantial, accounting procedures were used in the compilation of the document. Accountants are not liable for the contents of an unaudited financial statement.</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"><o:p></o:p></span></div>
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<span style="font-family: 'Times New Roman'; font-size: 12pt;">The contract entered into with a client when an accountant is hired to perform a task is referred to as a[n] ______________. </span><span style="font-family: 'Times New Roman'; font-size: 12pt;"><br /></span><span style="color: grey; font-family: 'Times New Roman'; font-size: 12.0000pt; mso-spacerun: 'yes';">A.</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"> Accounting contract</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"><br /></span><span style="color: grey; font-family: 'Times New Roman'; font-size: 12.0000pt; mso-spacerun: 'yes';">B.</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"> Accounting and auditing agreement</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"><br /></span><b><u><span style="font-family: 'Times New Roman'; font-size: 12pt;">C.</span></u></b><span style="font-family: 'Times New Roman'; font-size: 12pt;"> Engagement letter</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"><br /></span><span style="color: grey; font-family: 'Times New Roman'; font-size: 12.0000pt; mso-spacerun: 'yes';">D.</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"> Procurement letter</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"><br /></span><span style="color: grey; font-family: 'Times New Roman'; font-size: 12.0000pt; mso-spacerun: 'yes';">E.</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"> Performance letter</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"><o:p></o:p></span></div>
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<span style="font-family: 'Times New Roman'; font-size: 12pt;">When hired to perform a task, the accountant enters into a contract called an engagement letter with the client that makes certain explicit and implicit promises.</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"><o:p></o:p></span></div>
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<span style="font-family: 'Times New Roman'; font-size: 12pt;">In the instance of substantial performance, an accountant is entitled to which of the following? </span><span style="font-family: 'Times New Roman'; font-size: 12pt;"><br /></span><b><u><span style="font-family: 'Times New Roman'; font-size: 12pt;">A.</span></u></b><span style="font-family: 'Times New Roman'; font-size: 12pt;"> The full amount of the contractually agreed-on fee minus the amount of damages caused by the accountant.</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"><br /></span><span style="color: grey; font-family: 'Times New Roman'; font-size: 12.0000pt; mso-spacerun: 'yes';">B.</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"> The contractually agreed-on fee without any deduction.</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"><br /></span><span style="color: grey; font-family: 'Times New Roman'; font-size: 12.0000pt; mso-spacerun: 'yes';">C.</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"> A reasonable hourly rate.</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"><br /></span><span style="color: grey; font-family: 'Times New Roman'; font-size: 12.0000pt; mso-spacerun: 'yes';">D.</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"> No more than one thousand dollars.</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"><br /></span><span style="color: grey; font-family: 'Times New Roman'; font-size: 12.0000pt; mso-spacerun: 'yes';">E.</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"> Nothing.</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"><o:p></o:p></span></div>
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<span style="font-family: 'Times New Roman'; font-size: 12pt;">If the contract is substantially performed and the breach is therefore immaterial, the accountant may be entitled to the full amount of the contractually agreed-on fee minus the amount of damages caused by the breach.</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"><o:p></o:p></span></div>
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<span style="font-family: 'Times New Roman'; font-size: 12pt;">Which of the following is fraud without fraudulent intent? </span><span style="font-family: 'Times New Roman'; font-size: 12pt;"><br /></span><span style="color: grey; font-family: 'Times New Roman'; font-size: 12.0000pt; mso-spacerun: 'yes';">A.</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"> Actual fraud</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"><br /></span><span style="color: grey; font-family: 'Times New Roman'; font-size: 12.0000pt; mso-spacerun: 'yes';">B.</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"> Presumed fraud</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"><br /></span><span style="color: grey; font-family: 'Times New Roman'; font-size: 12.0000pt; mso-spacerun: 'yes';">C.</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"> Immaterial fraud</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"><br /></span><b><u><span style="font-family: 'Times New Roman'; font-size: 12pt;">D.</span></u></b><span style="font-family: 'Times New Roman'; font-size: 12pt;"> Constructive fraud</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"><br /></span><span style="color: grey; font-family: 'Times New Roman'; font-size: 12.0000pt; mso-spacerun: 'yes';">E.</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"> Reliance fraud</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"><o:p></o:p></span></div>
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<span style="font-family: 'Times New Roman'; font-size: 12pt;">Constructive fraud is fraud without fraudulent intent—a plaintiff must prove that the accountant was grossly negligent in performing his or her duties.</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"><o:p></o:p></span></div>
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<span style="font-family: 'Times New Roman'; font-size: 12pt;">When accountants are found liable for fraud, what type of damages may be assessed in addition to compensatory damages? </span><span style="font-family: 'Times New Roman'; font-size: 12pt;"><br /></span><span style="color: grey; font-family: 'Times New Roman'; font-size: 12.0000pt; mso-spacerun: 'yes';">A.</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"> Punishable</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"><br /></span><b><u><span style="font-family: 'Times New Roman'; font-size: 12pt;">B.</span></u></b><span style="font-family: 'Times New Roman'; font-size: 12pt;"> Punitive</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"><br /></span><span style="color: grey; font-family: 'Times New Roman'; font-size: 12.0000pt; mso-spacerun: 'yes';">C.</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"> Material</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"><br /></span><span style="color: grey; font-family: 'Times New Roman'; font-size: 12.0000pt; mso-spacerun: 'yes';">D.</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"> Nominal</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"><br /></span><span style="color: grey; font-family: 'Times New Roman'; font-size: 12.0000pt; mso-spacerun: 'yes';">E.</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"> None of the above</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"><o:p></o:p></span></div>
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<span style="font-family: 'Times New Roman'; font-size: 12pt;">Accountants found liable for fraud can be assessed compensatory, as well as punitive, damages.</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"><o:p></o:p></span></div>
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<span style="font-family: 'Times New Roman'; font-size: 12pt;">Which of the following involves accountant liability to third parties based upon privity or near privity? </span><span style="font-family: 'Times New Roman'; font-size: 12pt;"><br /></span><b><u><span style="font-family: 'Times New Roman'; font-size: 12pt;">A.</span></u></b><span style="font-family: 'Times New Roman'; font-size: 12pt;"> The Ultramares Rule</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"><br /></span><span style="color: grey; font-family: 'Times New Roman'; font-size: 12.0000pt; mso-spacerun: 'yes';">B.</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"> The Class test</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"><br /></span><span style="color: grey; font-family: 'Times New Roman'; font-size: 12.0000pt; mso-spacerun: 'yes';">C.</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"> The Reliance Rule</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"><br /></span><span style="color: grey; font-family: 'Times New Roman'; font-size: 12.0000pt; mso-spacerun: 'yes';">D.</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"> The Restatement test</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"><br /></span><span style="color: grey; font-family: 'Times New Roman'; font-size: 12.0000pt; mso-spacerun: 'yes';">E.</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"> The Carroll Rule</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"><o:p></o:p></span></div>
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<span style="font-family: 'Times New Roman'; font-size: 12pt;">Third-party liability, as decided by the states, falls into three general groupings, one of which is the privity or near-privity rule known as the Ultramares rule.</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"><o:p></o:p></span></div>
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<span style="font-family: 'Times New Roman'; font-size: 12pt;">Under the _____, an accountant is liable to known third-party users of the accountant's work product and also to those in the limited class whose reliance on the work the accountant specifically foresaw. </span><span style="font-family: 'Times New Roman'; font-size: 12pt;"><br /></span><span style="color: grey; font-family: 'Times New Roman'; font-size: 12.0000pt; mso-spacerun: 'yes';">A.</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"> Ultramares rule</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"><br /></span><span style="color: grey; font-family: 'Times New Roman'; font-size: 12.0000pt; mso-spacerun: 'yes';">B.</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"> Class test</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"><br /></span><span style="color: grey; font-family: 'Times New Roman'; font-size: 12.0000pt; mso-spacerun: 'yes';">C.</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"> Reliance rule</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"><br /></span><b><u><span style="font-family: 'Times New Roman'; font-size: 12pt;">D.</span></u></b><span style="font-family: 'Times New Roman'; font-size: 12pt;"> Restatement test</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"><br /></span><span style="color: grey; font-family: 'Times New Roman'; font-size: 12.0000pt; mso-spacerun: 'yes';">E.</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"> Carroll rule</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"><o:p></o:p></span></div>
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<span style="font-family: 'Times New Roman'; font-size: 12pt;">Under the Restatement test, an accountant is liable to known third-party users of the accountant's work product and also to those in the limited class whose reliance on the work the accountant specifically foresaw.</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"><o:p></o:p></span></div>
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<span style="font-family: 'Times New Roman'; font-size: 12pt;">In </span><u><span style="font-family: 'Times New Roman'; font-size: 12pt;">Ultramares v. Touche</span></u><span style="font-family: 'Times New Roman'; font-size: 12pt;">, Justice Cardozo took a ________ view of which third parties are permissible plaintiffs in actions against accountants. </span><span style="font-family: 'Times New Roman'; font-size: 12pt;"><br /></span><span style="color: grey; font-family: 'Times New Roman'; font-size: 12.0000pt; mso-spacerun: 'yes';">A.</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"> Broad</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"><br /></span><span style="color: grey; font-family: 'Times New Roman'; font-size: 12.0000pt; mso-spacerun: 'yes';">B.</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"> Middle of road</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"><br /></span><b><u><span style="font-family: 'Times New Roman'; font-size: 12pt;">C.</span></u></b><span style="font-family: 'Times New Roman'; font-size: 12pt;"> Narrow</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"><br /></span><span style="color: grey; font-family: 'Times New Roman'; font-size: 12.0000pt; mso-spacerun: 'yes';">D.</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"> Permissive</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"><br /></span><span style="color: grey; font-family: 'Times New Roman'; font-size: 12.0000pt; mso-spacerun: 'yes';">E.</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"> Liberal</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"><o:p></o:p></span></div>
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<span style="font-family: 'Times New Roman'; font-size: 12pt;">In </span><u><span style="font-family: 'Times New Roman'; font-size: 12pt;">Ultramares v. Touche</span></u><span style="font-family: 'Times New Roman'; font-size: 12pt;">, Justice Benjamin Cardozo, writing for the highest state court in New York, took a narrow view of which third parties were permissible plaintiffs.</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"><o:p></o:p></span></div>
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<span style="font-family: 'Times New Roman'; font-size: 12pt;">Which of the following is true regarding states adhering to the privity or near privity rule for third party liability of accountants? </span><span style="font-family: 'Times New Roman'; font-size: 12pt;"><br /></span><span style="color: grey; font-family: 'Times New Roman'; font-size: 12.0000pt; mso-spacerun: 'yes';">A.</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"> All the states utilize it.</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"><br /></span><span style="color: grey; font-family: 'Times New Roman'; font-size: 12.0000pt; mso-spacerun: 'yes';">B.</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"> All states except one utilize it.</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"><br /></span><span style="color: grey; font-family: 'Times New Roman'; font-size: 12.0000pt; mso-spacerun: 'yes';">C.</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"> Three-quarters of the states utilize it.</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"><br /></span><span style="color: grey; font-family: 'Times New Roman'; font-size: 12.0000pt; mso-spacerun: 'yes';">D.</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"> One-half of the states utilize it.</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"><br /></span><b><u><span style="font-family: 'Times New Roman'; font-size: 12pt;">E.</span></u></b><span style="font-family: 'Times New Roman'; font-size: 12pt;"> Only a few states utilize it.</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"><o:p></o:p></span></div>
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<span style="font-family: 'Times New Roman'; font-size: 12pt;">Only a few states utilize the near-privity, or primary-benefit, test because it is viewed as too restrictive.</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"><o:p></o:p></span></div>
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<span style="font-family: 'Times New Roman'; font-size: 12pt;">In reference to the case of </span><u><span style="font-family: 'Times New Roman'; font-size: 12pt;">Credit Alliance Corp. v. Arthur Anderson & Co.</span></u><span style="font-family: 'Times New Roman'; font-size: 12pt;">, what did the court rule regarding the effort to hold the defendant liable on a third-party reliance theory? </span><span style="font-family: 'Times New Roman'; font-size: 12pt;"><br /></span><span style="color: grey; font-family: 'Times New Roman'; font-size: 12.0000pt; mso-spacerun: 'yes';">A.</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"> The plaintiff was allowed to recover because the Ultramares Rule was applied.</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"><br /></span><span style="color: grey; font-family: 'Times New Roman'; font-size: 12.0000pt; mso-spacerun: 'yes';">B.</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"> The plaintiff was not allowed to recover because the Carroll Rule was applied.</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"><br /></span><span style="color: grey; font-family: 'Times New Roman'; font-size: 12.0000pt; mso-spacerun: 'yes';">C.</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"> The plaintiff was allowed to recover because it was a foreseen user.</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"><br /></span><span style="color: grey; font-family: 'Times New Roman'; font-size: 12.0000pt; mso-spacerun: 'yes';">D.</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"> The plaintiff was allowed to recover because it was in a foreseen class of users.</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"><br /></span><b><u><span style="font-family: 'Times New Roman'; font-size: 12pt;">E.</span></u></b><span style="font-family: 'Times New Roman'; font-size: 12pt;"> The plaintiff was not allowed to recover because the court did not find the necessary link between the plaintiff and the accounting firm.</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"><o:p></o:p></span></div>
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<span style="font-family: 'Times New Roman'; font-size: 12pt;">According to the court, "There is simply no allegation of any word or action on the part of Andersen directed to Credit Alliance, or anything contained in Andersen's retainer agreement with Smith which provided the necessary link between them. We therefore dismiss the charges against Arthur Andersen."</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"><o:p></o:p></span></div>
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<span style="font-family: 'Times New Roman'; font-size: 12pt;">Which of the following is true regarding the number of states that have adopted the Restatement Test of accountant liability for negligence to third-parties? </span><span style="font-family: 'Times New Roman'; font-size: 12pt;"><br /></span><span style="color: grey; font-family: 'Times New Roman'; font-size: 12.0000pt; mso-spacerun: 'yes';">A.</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"> None because there is no Restatement test</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"><br /></span><span style="color: grey; font-family: 'Times New Roman'; font-size: 12.0000pt; mso-spacerun: 'yes';">B.</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"> All the states</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"><br /></span><b><u><span style="font-family: 'Times New Roman'; font-size: 12pt;">C.</span></u></b><span style="font-family: 'Times New Roman'; font-size: 12pt;"> About half the states</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"><br /></span><span style="color: grey; font-family: 'Times New Roman'; font-size: 12.0000pt; mso-spacerun: 'yes';">D.</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"> One-fourth of the states</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"><br /></span><span style="color: grey; font-family: 'Times New Roman'; font-size: 12.0000pt; mso-spacerun: 'yes';">E.</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"> Only a few states</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"><o:p></o:p></span></div>
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<span style="font-family: 'Times New Roman'; font-size: 12pt;">About half the states have adopted the Restatement test.</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"><o:p></o:p></span></div>
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<span style="font-family: 'Times New Roman'; font-size: 12pt;">Which of the following is true regarding the liability of accountants under the law of Canada? </span><span style="font-family: 'Times New Roman'; font-size: 12pt;"><br /></span><span style="color: grey; font-family: 'Times New Roman'; font-size: 12.0000pt; mso-spacerun: 'yes';">A.</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"> In Quebec, a plaintiff who can prove fault, damage, and a causal link between the two has sufficient grounds for a court to hold the accountant liable.</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"><br /></span><span style="color: grey; font-family: 'Times New Roman'; font-size: 12.0000pt; mso-spacerun: 'yes';">B.</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"> The Ontario Securities Act gives purchasers of securities in the primary market a right of action for damages against auditors for misrepresentations in their reports, opinions, or statements included in or referred to in the prospectus with the auditors' filed consent.</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"><br /></span><span style="color: grey; font-family: 'Times New Roman'; font-size: 12.0000pt; mso-spacerun: 'yes';">C.</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"> The Ontario Securities Act was amended to expand auditors' statutory liability to include misrepresentations in secondary-market disclosures made with the auditors' written consent.</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"><br /></span><b><u><span style="font-family: 'Times New Roman'; font-size: 12pt;">D.</span></u></b><span style="font-family: 'Times New Roman'; font-size: 12pt;"> All the above</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"><br /></span><span style="color: grey; font-family: 'Times New Roman'; font-size: 12.0000pt; mso-spacerun: 'yes';">E.</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"> In Quebec, a plaintiff who can prove fault, damage, and a causal link between the two has sufficient grounds for a court to hold the accountant liable. The Ontario Securities Act gives purchasers of securities in the primary market a right of action for damages against auditors for misrepresentations in their reports, opinions, or statements included in or referred to in the prospectus with the auditors' filed consent. Liability in regard to secondary-market disclosures, however, is not allowed.</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"><o:p></o:p></span></div>
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<span style="font-family: 'Times New Roman'; font-size: 12pt;">In Quebec, a plaintiff who can prove fault, damage, and a causal link between the two has sufficient grounds for a court to hold the accountant liable. The Ontario Securities Act gives purchasers of securities in the primary market a right of action for damages against auditors for misrepresentations in their reports, opinions, or statements included in or referred to in the prospectus with the auditors' filed consent. The Ontario Securities Act was amended to expand auditors' statutory liability to include misrepresentations in secondary-market disclosures made with the auditors' written consent.</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"><o:p></o:p></span></div>
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<span style="font-family: 'Times New Roman'; font-size: 12pt;">What is the rational behind the Restatement Test of accountant liability to third-parties? </span><span style="font-family: 'Times New Roman'; font-size: 12pt;"><br /></span><span style="color: grey; font-family: 'Times New Roman'; font-size: 12.0000pt; mso-spacerun: 'yes';">A.</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"> There is no such test.</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"><br /></span><span style="color: grey; font-family: 'Times New Roman'; font-size: 12.0000pt; mso-spacerun: 'yes';">B.</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"> It is only fair to hold accountants liable if they are in privity with a plaintiff.</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"><br /></span><b><u><span style="font-family: 'Times New Roman'; font-size: 12pt;">C.</span></u></b><span style="font-family: 'Times New Roman'; font-size: 12pt;"> Much of what accountants do is prepare work for parties that are not their clients and therefore, it makes sense for accountants to owe a duty to intended receivers.</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"><br /></span><span style="color: grey; font-family: 'Times New Roman'; font-size: 12.0000pt; mso-spacerun: 'yes';">D.</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"> Potential investors should have a route of recovery even if they could not be foreseen by accountants.</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"><br /></span><span style="color: grey; font-family: 'Times New Roman'; font-size: 12.0000pt; mso-spacerun: 'yes';">E.</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"> The general public should have a route of recovery even if they could not be foreseen by the accountant.</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"><o:p></o:p></span></div>
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<span style="font-family: 'Times New Roman'; font-size: 12pt;">Much of what accountants do is prepare work for parties who are not their clients; therefore, it makes sense for them to owe a duty to these intended receivers. The test extends liability to those people, or the class of people, the accountant foresaw or should have foreseen as being the recipients of and relying on his or her work.</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"><o:p></o:p></span></div>
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<span style="font-family: 'Times New Roman'; font-size: 12pt;">Which of the following is viewed as a middle ground test in regard to accounting liability to third-party users? </span><span style="font-family: 'Times New Roman'; font-size: 12pt;"><br /></span><span style="color: grey; font-family: 'Times New Roman'; font-size: 12.0000pt; mso-spacerun: 'yes';">A.</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"> The Privity Rule</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"><br /></span><span style="color: grey; font-family: 'Times New Roman'; font-size: 12.0000pt; mso-spacerun: 'yes';">B.</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"> The Near Privity Rule</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"><br /></span><b><u><span style="font-family: 'Times New Roman'; font-size: 12pt;">C.</span></u></b><span style="font-family: 'Times New Roman'; font-size: 12pt;"> The Restatement Test</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"><br /></span><span style="color: grey; font-family: 'Times New Roman'; font-size: 12.0000pt; mso-spacerun: 'yes';">D.</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"> The Ultramares Rule</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"><br /></span><span style="color: grey; font-family: 'Times New Roman'; font-size: 12.0000pt; mso-spacerun: 'yes';">E.</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"> The Reasonably Foreseeable Users Rule</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"><o:p></o:p></span></div>
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<span style="font-family: 'Times New Roman'; font-size: 12pt;">The Restatement test is a middle-ground test between the very restrictive, pro-accountant primary-benefit test represented by Ultramares and the liability-expanding reasonably foreseeable users test.</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"><o:p></o:p></span></div>
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<span style="font-family: 'Times New Roman'; font-size: 12pt;">Which of the following is true regarding states that have adopted the Reasonably Foreseeable Users Test for accountant liability to third-parties? </span><span style="font-family: 'Times New Roman'; font-size: 12pt;"><br /></span><span style="color: grey; font-family: 'Times New Roman'; font-size: 12.0000pt; mso-spacerun: 'yes';">A.</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"> All states have adopted it.</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"><br /></span><span style="color: grey; font-family: 'Times New Roman'; font-size: 12.0000pt; mso-spacerun: 'yes';">B.</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"> Three-quarters of the states have adopted it.</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"><br /></span><span style="color: grey; font-family: 'Times New Roman'; font-size: 12.0000pt; mso-spacerun: 'yes';">C.</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"> Half the states have adopted it.</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"><br /></span><b><u><span style="font-family: 'Times New Roman'; font-size: 12pt;">D.</span></u></b><span style="font-family: 'Times New Roman'; font-size: 12pt;"> Very few states have adopted it.</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"><br /></span><span style="color: grey; font-family: 'Times New Roman'; font-size: 12.0000pt; mso-spacerun: 'yes';">E.</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"> None of the states have adopted it.</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"><o:p></o:p></span></div>
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<span style="font-family: 'Times New Roman'; font-size: 12pt;">Very few states have adopted the general negligence standard of accountant third-party liability called the reasonably foreseeable users test.</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"><o:p></o:p></span></div>
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<span style="font-family: 'Times New Roman'; font-size: 12pt;">Under which of the following tests is an accountant held liable to any third-party that was or should have been foreseen as a possible user of the accountant's work product and that, in fact, did use and rely upon that work product for a proper business purpose? </span><span style="font-family: 'Times New Roman'; font-size: 12pt;"><br /></span><b><u><span style="font-family: 'Times New Roman'; font-size: 12pt;">A.</span></u></b><span style="font-family: 'Times New Roman'; font-size: 12pt;"> The Reasonably Foreseeable Users Test</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"><br /></span><span style="color: grey; font-family: 'Times New Roman'; font-size: 12.0000pt; mso-spacerun: 'yes';">B.</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"> The Restatement Test</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"><br /></span><span style="color: grey; font-family: 'Times New Roman'; font-size: 12.0000pt; mso-spacerun: 'yes';">C.</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"> The Privity Test</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"><br /></span><span style="color: grey; font-family: 'Times New Roman'; font-size: 12.0000pt; mso-spacerun: 'yes';">D.</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"> The Near Privity Test</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"><br /></span><span style="color: grey; font-family: 'Times New Roman'; font-size: 12.0000pt; mso-spacerun: 'yes';">E.</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"> None of the above</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"><o:p></o:p></span></div>
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<span style="font-family: 'Times New Roman'; font-size: 12pt;">The reasonably foreseeable users test holds an accountant liable to any third party who was or should have been foreseen as a possible user of the accountant's work product and who did in fact use and rely on that work product for a proper business purpose.</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"><o:p></o:p></span></div>
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<span style="font-family: 'Times New Roman'; font-size: 12pt;">Under which of the following do courts use reasoning similar to that used for the Reasonably Foreseeable Users Test regarding accountant liability to third-parties? </span><span style="font-family: 'Times New Roman'; font-size: 12pt;"><br /></span><span style="color: grey; font-family: 'Times New Roman'; font-size: 12.0000pt; mso-spacerun: 'yes';">A.</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"> Strict product liability</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"><br /></span><b><u><span style="font-family: 'Times New Roman'; font-size: 12pt;">B.</span></u></b><span style="font-family: 'Times New Roman'; font-size: 12pt;"> Negligence</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"><br /></span><span style="color: grey; font-family: 'Times New Roman'; font-size: 12.0000pt; mso-spacerun: 'yes';">C.</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"> Fraud</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"><br /></span><span style="color: grey; font-family: 'Times New Roman'; font-size: 12.0000pt; mso-spacerun: 'yes';">D.</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"> Breach of contract</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"><br /></span><span style="color: grey; font-family: 'Times New Roman'; font-size: 12.0000pt; mso-spacerun: 'yes';">E.</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"> None of the above</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"><o:p></o:p></span></div>
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<span style="font-family: 'Times New Roman'; font-size: 12pt;">The general negligence standard of accountant third-party liability is called the reasonably foreseeable users test.</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"><o:p></o:p></span></div>
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<span style="font-family: 'Times New Roman'; font-size: 12pt;">As set forth in the case of </span><u><span style="font-family: 'Times New Roman'; font-size: 12pt;">Bily v. Arthur Young & Co.</span></u><span style="font-family: 'Times New Roman'; font-size: 12pt;">, in the text, which of the following is true regarding auditor liability to third parties under the Restatement Rule? </span><span style="font-family: 'Times New Roman'; font-size: 12pt;"><br /></span><b><u><span style="font-family: 'Times New Roman'; font-size: 12pt;">A.</span></u></b><span style="font-family: 'Times New Roman'; font-size: 12pt;"> An auditor retained to conduct an annual audit and to furnish an opinion for no particular purpose generally undertakes no duty to third parties.</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"><br /></span><span style="color: grey; font-family: 'Times New Roman'; font-size: 12.0000pt; mso-spacerun: 'yes';">B.</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"> An auditor retained to conduct an annual audit and to furnish an opinion for no particular purpose does undertake a duty to any foreseeable third party users.</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"><br /></span><span style="color: grey; font-family: 'Times New Roman'; font-size: 12.0000pt; mso-spacerun: 'yes';">C.</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"> An auditor retained to conduct an annual audit and to furnish an opinion for no particular purpose undertakes a duty only to third parties who are financial institutions.</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"><br /></span><span style="color: grey; font-family: 'Times New Roman'; font-size: 12.0000pt; mso-spacerun: 'yes';">D.</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"> An auditor retained to conduct an annual audit and to furnish an opinion for no particular purpose generally undertakes a duty only to directors of the company who provide loans to the company.</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"><br /></span><span style="color: grey; font-family: 'Times New Roman'; font-size: 12.0000pt; mso-spacerun: 'yes';">E.</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"> An auditor retained to conduct an annual audit and to furnish an opinion for no particular purpose generally undertakes no duty to third parties except for financial institutions and also directors who provide loans to a company.</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"><o:p></o:p></span></div>
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<span style="font-family: 'Times New Roman'; font-size: 12pt;">According to the court, in </span><u><span style="font-family: 'Times New Roman'; font-size: 12pt;">Bily v. Arthur Young & Co.</span></u><span style="font-family: 'Times New Roman'; font-size: 12pt;">, under the Restatement rule, an auditor retained to conduct an annual audit and to furnish an opinion for no particular purpose generally undertakes no duty to third parties.</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"><o:p></o:p></span></div>
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<span style="font-family: 'Times New Roman'; font-size: 12pt;">Which of the following are various documents used and developed during an audit and included notes, calculations, and memorandums? </span><span style="font-family: 'Times New Roman'; font-size: 12pt;"><br /></span><span style="color: grey; font-family: 'Times New Roman'; font-size: 12.0000pt; mso-spacerun: 'yes';">A.</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"> Calculation documents.</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"><br /></span><b><u><span style="font-family: 'Times New Roman'; font-size: 12pt;">B.</span></u></b><span style="font-family: 'Times New Roman'; font-size: 12pt;"> Working papers.</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"><br /></span><span style="color: grey; font-family: 'Times New Roman'; font-size: 12.0000pt; mso-spacerun: 'yes';">C.</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"> Auditing copies.</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"><br /></span><span style="color: grey; font-family: 'Times New Roman'; font-size: 12.0000pt; mso-spacerun: 'yes';">D.</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"> Accounting memoranda.</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"><br /></span><span style="color: grey; font-family: 'Times New Roman'; font-size: 12.0000pt; mso-spacerun: 'yes';">E.</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"> Client documentation.</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"><o:p></o:p></span></div>
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<span style="font-family: 'Times New Roman'; font-size: 12pt;">Working papers are the various documents used and developed during an audit, including notes, calculations, copies, memorandums, and other papers constituting the accountant's work product.</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"><o:p></o:p></span></div>
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<span style="font-family: 'Times New Roman'; font-size: 12pt;">Which of the following is true regarding the use of working papers in negligence cases involving the accountant's work? </span><span style="font-family: 'Times New Roman'; font-size: 12pt;"><br /></span><b><u><span style="font-family: 'Times New Roman'; font-size: 12pt;">A.</span></u></b><span style="font-family: 'Times New Roman'; font-size: 12pt;"> Working papers can be used as evidence in negligence cases.</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"><br /></span><span style="color: grey; font-family: 'Times New Roman'; font-size: 12.0000pt; mso-spacerun: 'yes';">B.</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"> Working papers cannot be used as evidence in negligence cases.</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"><br /></span><span style="color: grey; font-family: 'Times New Roman'; font-size: 12.0000pt; mso-spacerun: 'yes';">C.</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"> Working papers can be used as evidence in negligence cases only if a bank is the plaintiff.</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"><br /></span><span style="color: grey; font-family: 'Times New Roman'; font-size: 12.0000pt; mso-spacerun: 'yes';">D.</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"> Working papers can be used as evidence in negligence cases only if a non-corporate plaintiff is involved.</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"><br /></span><span style="color: grey; font-family: 'Times New Roman'; font-size: 12.0000pt; mso-spacerun: 'yes';">E.</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"> Working papers may be used as evidence in negligence cases only if the accountant failed to provide the client with copies of them.</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"><o:p></o:p></span></div>
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<span style="font-family: 'Times New Roman'; font-size: 12pt;">Accountants are advised to maintain all working papers because they can be used as evidence in negligence cases (to show competency of work product).</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"><o:p></o:p></span></div>
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<span style="font-family: 'Times New Roman'; font-size: 12pt;">Which of the following does the Sarbanes-Oxley Act of 2002 require regarding working papers? </span><span style="font-family: 'Times New Roman'; font-size: 12pt;"><br /></span><span style="color: grey; font-family: 'Times New Roman'; font-size: 12.0000pt; mso-spacerun: 'yes';">A.</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"> Accountants must maintain working papers for ten years starting with the end of the fiscal period in which the audit was conducted.</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"><br /></span><span style="color: grey; font-family: 'Times New Roman'; font-size: 12.0000pt; mso-spacerun: 'yes';">B.</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"> Accountants must maintain working papers for seven years starting on the last day of the audit.</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"><br /></span><b><u><span style="font-family: 'Times New Roman'; font-size: 12pt;">C.</span></u></b><span style="font-family: 'Times New Roman'; font-size: 12pt;"> Accountants must maintain working papers for five years starting with the end of the fiscal period in which the audit was conducted.</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"><br /></span><span style="color: grey; font-family: 'Times New Roman'; font-size: 12.0000pt; mso-spacerun: 'yes';">D.</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"> Accountants must maintain working papers for one year starting on the last day of the audit.</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"><br /></span><span style="color: grey; font-family: 'Times New Roman'; font-size: 12.0000pt; mso-spacerun: 'yes';">E.</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"> The act does not require that accountants maintain working papers.</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"><o:p></o:p></span></div>
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<span style="font-family: 'Times New Roman'; font-size: 12pt;">The Sarbanes-Oxley Act of 2002 requires keeping working papers for five years starting with the end of the fiscal period in which the audit was conducted.</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"><o:p></o:p></span></div>
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<span style="font-family: 'Times New Roman'; font-size: 12pt;">Which of the following are penalties under the Sarbanes-Oxley Act for the willful violation of the section requiring the retention of working papers? </span><span style="font-family: 'Times New Roman'; font-size: 12pt;"><br /></span><span style="color: grey; font-family: 'Times New Roman'; font-size: 12.0000pt; mso-spacerun: 'yes';">A.</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"> There are no penalties because the Sarbanes-Oxley Act does not require the retention of working papers.</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"><br /></span><span style="color: grey; font-family: 'Times New Roman'; font-size: 12.0000pt; mso-spacerun: 'yes';">B.</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"> Accountants may be fined but not imprisoned.</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"><br /></span><span style="color: grey; font-family: 'Times New Roman'; font-size: 12.0000pt; mso-spacerun: 'yes';">C.</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"> Accountants may be fined or imprisoned for up to ten years, but not both.</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"><br /></span><b><u><span style="font-family: 'Times New Roman'; font-size: 12pt;">D.</span></u></b><span style="font-family: 'Times New Roman'; font-size: 12pt;"> Accountants may be fined, imprisoned for up to ten years, or both.</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"><br /></span><span style="color: grey; font-family: 'Times New Roman'; font-size: 12.0000pt; mso-spacerun: 'yes';">E.</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"> Accountants may be fined and imprisoned up to ten years.</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"><o:p></o:p></span></div>
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<span style="font-family: 'Times New Roman'; font-size: 12pt;">The Sarbanes-Oxley Act of 2002 requires keeping working papers for five years starting with the end of the fiscal period in which the audit was conducted. Willful violation results in a fine, imprisonment up to 10 years, or both.</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"><o:p></o:p></span></div>
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<span style="font-family: 'Times New Roman'; font-size: 12pt;">Under which of the following are accountants civilly liable for misstatements and omissions of material facts made in registration statements the SEC requires? </span><span style="font-family: 'Times New Roman'; font-size: 12pt;"><br /></span><b><u><span style="font-family: 'Times New Roman'; font-size: 12pt;">A.</span></u></b><span style="font-family: 'Times New Roman'; font-size: 12pt;"> Section 11 of the Securities Act of 1933</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"><br /></span><span style="color: grey; font-family: 'Times New Roman'; font-size: 12.0000pt; mso-spacerun: 'yes';">B.</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"> Section 10 of the Securities Act of 1934</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"><br /></span><span style="color: grey; font-family: 'Times New Roman'; font-size: 12.0000pt; mso-spacerun: 'yes';">C.</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"> Section 12 of the Securities Act of 1934</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"><br /></span><span style="color: grey; font-family: 'Times New Roman'; font-size: 12.0000pt; mso-spacerun: 'yes';">D.</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"> Section 13 of the Securities Act of 1935</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"><br /></span><span style="color: grey; font-family: 'Times New Roman'; font-size: 12.0000pt; mso-spacerun: 'yes';">E.</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"> Section 12 of the Securities Act of 1933</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"><o:p></o:p></span></div>
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<span style="font-family: 'Times New Roman'; font-size: 12pt;">Under Section 11 of the Securities Act of 1933, accountants are civilly liable for misstatements and omissions of material facts made in registration statements the SEC requires.</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"><o:p></o:p></span></div>
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<span style="font-family: 'Times New Roman'; font-size: 12pt;">Which of the following is true regarding what a plaintiff must do in order to recover damages under the Securities Act of 1933 after purchasing a security covered by a registration statement containing false information or missing information? </span><span style="font-family: 'Times New Roman'; font-size: 12pt;"><br /></span><span style="color: grey; font-family: 'Times New Roman'; font-size: 12.0000pt; mso-spacerun: 'yes';">A.</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"> A plaintiff must prove reliance on the registration statement.</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"><br /></span><span style="color: grey; font-family: 'Times New Roman'; font-size: 12.0000pt; mso-spacerun: 'yes';">B.</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"> A plaintiff must prove privity with the accountant at issue.</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"><br /></span><span style="color: grey; font-family: 'Times New Roman'; font-size: 12.0000pt; mso-spacerun: 'yes';">C.</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"> The plaintiff must establish reliance and privity.</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"><br /></span><span style="color: grey; font-family: 'Times New Roman'; font-size: 12.0000pt; mso-spacerun: 'yes';">D.</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"> The plaintiff must establish reliance on the financial statement, privity with the accountant, and also that the securities were purchased in an initial public offering.</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"><br /></span><b><u><span style="font-family: 'Times New Roman'; font-size: 12pt;">E.</span></u></b><span style="font-family: 'Times New Roman'; font-size: 12pt;"> The plaintiff does not have to prove reliance on the financial statement nor must the plaintiff prove contractual privity.</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"><o:p></o:p></span></div>
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<span style="font-family: 'Times New Roman'; font-size: 12pt;">To recover damages, a plaintiff—someone who purchased a security covered by a flawed registration statement—does not need to prove reliance on the statement or to establish privity. The purchaser may recover damages without knowing about or relying on the flawed information or even being a party to the contractual agreement.</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"><o:p></o:p></span></div>
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<span style="font-family: 'Times New Roman'; font-size: 12pt;">For which of the following does the Securities Exchange Act impose liability? </span><span style="font-family: 'Times New Roman'; font-size: 12pt;"><br /></span><b><u><span style="font-family: 'Times New Roman'; font-size: 12pt;">A.</span></u></b><span style="font-family: 'Times New Roman'; font-size: 12pt;"> Fraudulent statements made to the SEC.</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"><br /></span><span style="color: grey; font-family: 'Times New Roman'; font-size: 12.0000pt; mso-spacerun: 'yes';">B.</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"> Fraudulent statements made to courts.</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"><br /></span><span style="color: grey; font-family: 'Times New Roman'; font-size: 12.0000pt; mso-spacerun: 'yes';">C.</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"> Fraudulent statements made to a client in connection with performing an audit.</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"><br /></span><span style="color: grey; font-family: 'Times New Roman'; font-size: 12.0000pt; mso-spacerun: 'yes';">D.</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"> Negligence in performing an audit or in the construction of a financial statement.</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"><br /></span><span style="color: grey; font-family: 'Times New Roman'; font-size: 12.0000pt; mso-spacerun: 'yes';">E.</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"> Fraud in performing an audit.</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"><o:p></o:p></span></div>
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<span style="font-family: 'Times New Roman'; font-size: 12pt;">The Securities Exchange Act of 1934 imposes liability for making fraudulent statements to the SEC.</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"><o:p></o:p></span></div>
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<span style="font-family: 'Times New Roman'; font-size: 12pt;">Which of the following must be shown in order to establish a violation of Section 20(a) of the Securities Exchange Act? </span><span style="font-family: 'Times New Roman'; font-size: 12pt;"><br /></span><span style="color: grey; font-family: 'Times New Roman'; font-size: 12.0000pt; mso-spacerun: 'yes';">A.</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"> There was a primary violation by a controlled person.</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"><br /></span><span style="color: grey; font-family: 'Times New Roman'; font-size: 12.0000pt; mso-spacerun: 'yes';">B.</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"> The defendant controlled the primary violator.</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"><br /></span><span style="color: grey; font-family: 'Times New Roman'; font-size: 12.0000pt; mso-spacerun: 'yes';">C.</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"> The defendant in a meaningful way participated in the primary violation.</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"><br /></span><b><u><span style="font-family: 'Times New Roman'; font-size: 12pt;">D.</span></u></b><span style="font-family: 'Times New Roman'; font-size: 12pt;"> All the above.</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"><br /></span><span style="color: grey; font-family: 'Times New Roman'; font-size: 12.0000pt; mso-spacerun: 'yes';">E.</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"> There was a primary violation by a controlled person and the defendant controlled the primary violator, but not that the defendant in a meaningful way participated in the primary violation.</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"><o:p></o:p></span></div>
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<span style="font-family: 'Times New Roman'; font-size: 12pt;">Under Section 20(a), to establish liability, the plaintiff must show (1) there was a primary violation by a controlled person; (2) the defendant controlled the primary violator; and (3) the defendant participated in a meaningful way in the primary violation.</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"><o:p></o:p></span></div>
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<span style="font-family: 'Times New Roman'; font-size: 12pt;">Which of the following is true regarding any affirmative defenses available under Section 20(a) of the Securities Exchange Act? </span><span style="font-family: 'Times New Roman'; font-size: 12pt;"><br /></span><span style="color: grey; font-family: 'Times New Roman'; font-size: 12.0000pt; mso-spacerun: 'yes';">A.</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"> There are no affirmative defenses available.</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"><br /></span><span style="color: grey; font-family: 'Times New Roman'; font-size: 12.0000pt; mso-spacerun: 'yes';">B.</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"> Comparative negligence is an affirmative defense.</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"><br /></span><span style="color: grey; font-family: 'Times New Roman'; font-size: 12.0000pt; mso-spacerun: 'yes';">C.</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"> Contributory negligence is an affirmative defense.</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"><br /></span><b><u><span style="font-family: 'Times New Roman'; font-size: 12pt;">D.</span></u></b><span style="font-family: 'Times New Roman'; font-size: 12pt;"> An affirmative defense exists when the controlling person acted in good faith and did not directly or indirectly induce the act or acts constituting the underlying violation or cause of action.</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"><br /></span><span style="color: grey; font-family: 'Times New Roman'; font-size: 12.0000pt; mso-spacerun: 'yes';">E.</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"> Comparative negligence and contributory negligence are affirmative defenses, and also an affirmative defense exists when the controlling person acted in good faith and did not directly or indirectly induce the act or acts constituting the underlying violation or cause of action.</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"><o:p></o:p></span></div>
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<span style="font-family: 'Times New Roman'; font-size: 12pt;">Regarding affirmative defenses, section 20(a) allows defendants to avoid liability when "the controlling person acted in good faith and did not directly or indirectly induce the act or acts constituting the [underlying] violation or cause of action."</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"><o:p></o:p></span></div>
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<span style="font-family: 'Times New Roman'; font-size: 12pt;">Which of the following requires accountants to use adequate procedures so that they can detect illegal acts committed by an audited company? </span><span style="font-family: 'Times New Roman'; font-size: 12pt;"><br /></span><b><u><span style="font-family: 'Times New Roman'; font-size: 12pt;">A.</span></u></b><span style="font-family: 'Times New Roman'; font-size: 12pt;"> The Private Securities Litigation Reform Act</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"><br /></span><span style="color: grey; font-family: 'Times New Roman'; font-size: 12.0000pt; mso-spacerun: 'yes';">B.</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"> The Public Securities Auditing Reform Act</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"><br /></span><span style="color: grey; font-family: 'Times New Roman'; font-size: 12.0000pt; mso-spacerun: 'yes';">C.</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"> The Public Detection Act</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"><br /></span><span style="color: grey; font-family: 'Times New Roman'; font-size: 12.0000pt; mso-spacerun: 'yes';">D.</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"> The Accountant Crime Deterrence Act</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"><br /></span><span style="color: grey; font-family: 'Times New Roman'; font-size: 12.0000pt; mso-spacerun: 'yes';">E.</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"> The Fraud and Illegality Deterrence Act</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"><o:p></o:p></span></div>
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<span style="font-family: 'Times New Roman'; font-size: 12pt;">The Private Securities Litigation Reform Act (PSLRA) placed new statutory obligations on accountants by requiring that they use adequate procedures when performing an audit so that they can detect any illegal acts committed by the audited company.</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"><o:p></o:p></span></div>
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<span style="font-family: 'Times New Roman'; font-size: 12pt;">Which of the following is false regarding the Private Securities Litigation Reform Act? </span><span style="font-family: 'Times New Roman'; font-size: 12pt;"><br /></span><span style="color: grey; font-family: 'Times New Roman'; font-size: 12.0000pt; mso-spacerun: 'yes';">A.</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"> The act sets forth a specific set of actions and guidelines an accountant must follow after identifying a potentially illegal activity when conducting an audit.</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"><br /></span><b><u><span style="font-family: 'Times New Roman'; font-size: 12pt;">B.</span></u></b><span style="font-family: 'Times New Roman'; font-size: 12pt;"> The act makes no reference to notifying the SEC of wrongdoing although it does reference notifying the applicable company's board of directors.</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"><br /></span><span style="color: grey; font-family: 'Times New Roman'; font-size: 12.0000pt; mso-spacerun: 'yes';">C.</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"> The act states that accountants are liable for the portion of the damages for which they are responsible.</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"><br /></span><span style="color: grey; font-family: 'Times New Roman'; font-size: 12.0000pt; mso-spacerun: 'yes';">D.</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"> In the event of a willful violation of the act, the SEC can seek an injunction against the accountant.</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"><br /></span><span style="color: grey; font-family: 'Times New Roman'; font-size: 12.0000pt; mso-spacerun: 'yes';">E.</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"> Under the act, an accountant's silence when the accountant thinks he or she might have discovered fraud is enough to constitute aiding and abetting.</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"><o:p></o:p></span></div>
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<span style="font-family: 'Times New Roman'; font-size: 12pt;">The Private Securities Litigation Reform Act lists a specific set of actions and guidelines an accountant must follow after identifying a potentially illegal activity. Depending on the circumstances, the accountant must immediately notify the board of directors, the audit committee, or the SEC.</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"><o:p></o:p></span></div>
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<span style="font-family: 'Times New Roman'; font-size: 12pt;">Which of the following was created by the Sarbanes-Oxley Act to obtain greater government oversight of public accounting firms? </span><span style="font-family: 'Times New Roman'; font-size: 12pt;"><br /></span><span style="color: grey; font-family: 'Times New Roman'; font-size: 12.0000pt; mso-spacerun: 'yes';">A.</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"> The Public Accounting Firms Oversight Commission</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"><br /></span><b><u><span style="font-family: 'Times New Roman'; font-size: 12pt;">B.</span></u></b><span style="font-family: 'Times New Roman'; font-size: 12pt;"> The Public Company Accounting Oversight Board</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"><br /></span><span style="color: grey; font-family: 'Times New Roman'; font-size: 12.0000pt; mso-spacerun: 'yes';">C.</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"> The Securities Review Board</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"><br /></span><span style="color: grey; font-family: 'Times New Roman'; font-size: 12.0000pt; mso-spacerun: 'yes';">D.</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"> The Auditing Analysis and Review Board</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"><br /></span><span style="color: grey; font-family: 'Times New Roman'; font-size: 12.0000pt; mso-spacerun: 'yes';">E.</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"> The Certified Public Accountant Commission</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"><o:p></o:p></span></div>
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<span style="font-family: 'Times New Roman'; font-size: 12pt;">The Sarbanes-Oxley Act created the Public Company Accounting Oversight Board establishing greater oversight of public accounting firms.</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"><o:p></o:p></span></div>
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<span style="font-family: 'Times New Roman'; font-size: 12pt;">Which of the following may be held liable in a malpractice action? </span><span style="font-family: 'Times New Roman'; font-size: 12pt;"><br /></span><span style="color: grey; font-family: 'Times New Roman'; font-size: 12.0000pt; mso-spacerun: 'yes';">A.</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"> Accountants</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"><br /></span><span style="color: grey; font-family: 'Times New Roman'; font-size: 12.0000pt; mso-spacerun: 'yes';">B.</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"> Doctors</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"><br /></span><span style="color: grey; font-family: 'Times New Roman'; font-size: 12.0000pt; mso-spacerun: 'yes';">C.</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"> Real estate brokers</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"><br /></span><span style="color: grey; font-family: 'Times New Roman'; font-size: 12.0000pt; mso-spacerun: 'yes';">D.</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"> Architects</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"><br /></span><b><u><span style="font-family: 'Times New Roman'; font-size: 12pt;">E.</span></u></b><span style="font-family: 'Times New Roman'; font-size: 12pt;"> All of the above may be held liable for malpractice.</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"><o:p></o:p></span></div>
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<span style="font-family: 'Times New Roman'; font-size: 12pt;">Accountants are not the only professionals likely to be sued for malpractice. Doctors may be sued for malpractice. Attorneys, lawyers, real estate brokers, architects, and other professionals may also be liable for breach of contract or negligence if they fail in their contractual obligations or do not perform their duty according to the standards of their professions, and another person is harmed.</span><span style="font-family: 'Times New Roman'; font-size: 9pt;"><o:p></o:p></span></div>
Orangehttp://www.blogger.com/profile/00451860658742728627noreply@blogger.com0tag:blogger.com,1999:blog-8078700684572586728.post-79823897665851430742017-01-02T00:10:00.000-08:002017-02-25T01:00:59.264-08:00Business Law - Chapter 10 Product Liability<div class="MsoNormal" style="margin-bottom: 15.9500pt; margin-top: 15.9500pt; mso-layout-grid-align: none; mso-pagination: lines-together; page-break-after: avoid; text-autospace: none;">
<span style="font-family: 'Times New Roman'; font-size: 12pt;">A product may be found defective if a manufacturer fails to provide adequate warnings about potential dangers associated with the product. </span><span style="font-family: 'Times New Roman'; font-size: 12pt;"><br /></span><b><u><span style="font-family: 'Times New Roman'; font-size: 12pt;">TRUE</span></u></b><b><u><span style="font-family: 'Times New Roman'; font-size: 12pt;"><o:p></o:p></span></u></b></div>
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<span style="font-family: 'Times New Roman'; font-size: 12pt;">A product may be defective if a manufacturer fails to provide adequate warnings about potential dangers associated with the product.</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"><o:p></o:p></span></div>
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<span style="font-family: 'Times New Roman'; font-size: 12pt;">No duty to warn exists for dangers arising from either unforeseeable misuses of the product or from obvious dangers. </span><span style="font-family: 'Times New Roman'; font-size: 12pt;"><br /></span><b><u><span style="font-family: 'Times New Roman'; font-size: 12pt;">TRUE</span></u></b><b><u><span style="font-family: 'Times New Roman'; font-size: 12pt;"><o:p></o:p></span></u></b></div>
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<span style="font-family: 'Times New Roman'; font-size: 12pt;">No duty to warn exists for dangers arising either from unforeseeable misuses of a product or from obvious dangers. A producer of razor blades, for example, need not give a warning that a razor blade may cut someone.</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"><o:p></o:p></span></div>
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<span style="font-family: 'Times New Roman'; font-size: 12pt;">Arbitration committees are the preferred forum for settling product liability suits in Japan. </span><span style="font-family: 'Times New Roman'; font-size: 12pt;"><br /></span><b><u><span style="font-family: 'Times New Roman'; font-size: 12pt;">TRUE</span></u></b><b><u><span style="font-family: 'Times New Roman'; font-size: 12pt;"><o:p></o:p></span></u></b></div>
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<span style="font-family: 'Times New Roman'; font-size: 12pt;">Arbitration committees are the preferred forum for settling a product liability dispute in Japan.</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"><o:p></o:p></span></div>
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<span style="font-family: 'Times New Roman'; font-size: 12pt;">In German product liability cases, consumers do not have a right to recover damages for pain and suffering or for emotional distress. </span><span style="font-family: 'Times New Roman'; font-size: 12pt;"><br /></span><b><u><span style="font-family: 'Times New Roman'; font-size: 12pt;">TRUE</span></u></b><b><u><span style="font-family: 'Times New Roman'; font-size: 12pt;"><o:p></o:p></span></u></b></div>
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<span style="font-family: 'Times New Roman'; font-size: 12pt;">In German product liability cases, consumers do not have a right to recover damages for pain and suffering or for emotional distress.</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"><o:p></o:p></span></div>
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<span style="font-family: 'Times New Roman'; font-size: 12pt;">The lack of a feasible way to make a safer product always precludes product liability. </span><span style="font-family: 'Times New Roman'; font-size: 12pt;"><br /></span><b><u><span style="font-family: 'Times New Roman'; font-size: 12pt;">FALSE</span></u></b><b><u><span style="font-family: 'Times New Roman'; font-size: 12pt;"><o:p></o:p></span></u></b></div>
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<span style="font-family: 'Times New Roman'; font-size: 12pt;">The state of scientific knowledge at the time of production, and the lack of a feasible way to make a safer product, does not always preclude liability. The court may find that the defendant's conduct was still unreasonable because even in its technologically safest form, the risks posed by the defect in the design so outweighed the benefits of the product that the reasonable person would not have produced a product of that design.</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"><o:p></o:p></span></div>
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<span style="font-family: 'Times New Roman'; font-size: 12pt;">The statute of limitations is the same thing as the statute of repose. </span><span style="font-family: 'Times New Roman'; font-size: 12pt;"><br /></span><b><u><span style="font-family: 'Times New Roman'; font-size: 12pt;">FALSE</span></u></b><b><u><span style="font-family: 'Times New Roman'; font-size: 12pt;"><o:p></o:p></span></u></b></div>
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<span style="font-family: 'Times New Roman'; font-size: 12pt;">Statutes of limitations limit the time within which all types of civil actions may be brought. Statutes of repose provide an additional statutory defense by barring actions arising more than a specified number of years after the product was purchased.</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"><o:p></o:p></span></div>
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<span style="font-family: 'Times New Roman'; font-size: 12pt;">In order to proceed in a products liability action, a plaintiff must establish to a certainty that the product was not damaged after its purchase. </span><span style="font-family: 'Times New Roman'; font-size: 12pt;"><br /></span><b><u><span style="font-family: 'Times New Roman'; font-size: 12pt;">FALSE</span></u></b><b><u><span style="font-family: 'Times New Roman'; font-size: 12pt;"><o:p></o:p></span></u></b></div>
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<span style="font-family: 'Times New Roman'; font-size: 12pt;">According to the court in </span><u><span style="font-family: 'Times New Roman'; font-size: 12pt;">Welge v. Planters Lifesaves Co.</span></u><span style="font-family: 'Times New Roman'; font-size: 12pt;">, "The plaintiff in a product liability suit is not required to exclude every possibility, however fantastic or remote, that the defect which led to the accident was caused by someone other than one of the defendants."</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"><o:p></o:p></span></div>
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<span style="font-family: 'Times New Roman'; font-size: 12pt;">A bystander can never invoke the doctrine of strict-liability in a lawsuit. </span><span style="font-family: 'Times New Roman'; font-size: 12pt;"><br /></span><b><u><span style="font-family: 'Times New Roman'; font-size: 12pt;">FALSE</span></u></b><b><u><span style="font-family: 'Times New Roman'; font-size: 12pt;"><o:p></o:p></span></u></b></div>
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<span style="font-family: 'Times New Roman'; font-size: 12pt;">According to the court in </span><u><span style="font-family: 'Times New Roman'; font-size: 12pt;">James A. Peterson, Adm'r of the Estate of Maradean Peterson et al. v. Lou Backrodt Chevrolet Co.</span></u><span style="font-family: 'Times New Roman'; font-size: 12pt;">, quoting, </span><u><span style="font-family: 'Times New Roman'; font-size: 12pt;">Elmore v. American</span></u><span style="font-family: 'Times New Roman'; font-size: 12pt;"> </span><u><span style="font-family: 'Times New Roman'; font-size: 12pt;">Motors Corp.</span></u><span style="font-family: 'Times New Roman'; font-size: 12pt;">, "If anything, bystanders should be entitled to greater protection than the consumer or user where injury to bystanders from the defect is reasonably foreseeable."</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"><o:p></o:p></span></div>
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<span style="font-family: 'Times New Roman'; font-size: 12pt;">The state-of-the-art defense is not available in all states in strict liability cases. </span><span style="font-family: 'Times New Roman'; font-size: 12pt;"><br /></span><b><u><span style="font-family: 'Times New Roman'; font-size: 12pt;">TRUE</span></u></b><b><u><span style="font-family: 'Times New Roman'; font-size: 12pt;"><o:p></o:p></span></u></b></div>
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<span style="font-family: 'Times New Roman'; font-size: 12pt;">One defense that may not be available in all states is the state-of-the-art defense. Courts have rejected the use of this defense in most strict-liability cases, reasoning that the issue in such cases is not what the producers knew at the time the products were produced but whether the product was defective and whether the defect caused it to be unreasonably dangerous.</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"><o:p></o:p></span></div>
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<span style="font-family: 'Times New Roman'; font-size: 12pt;">Under the market share theory, a plaintiff may be able to recover in a products liability action even if the plaintiff cannot trace the harmful product to a particular manufacturer. </span><span style="font-family: 'Times New Roman'; font-size: 12pt;"><br /></span><b><u><span style="font-family: 'Times New Roman'; font-size: 12pt;">TRUE</span></u></b><b><u><span style="font-family: 'Times New Roman'; font-size: 12pt;"><o:p></o:p></span></u></b></div>
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<span style="font-family: 'Times New Roman'; font-size: 12pt;">In </span><u><span style="font-family: 'Times New Roman'; font-size: 12pt;">Sindell v.Abbott Laboratories</span></u><span style="font-family: 'Times New Roman'; font-size: 12pt;">, which created the market share liability theory, the judge apportioned liability among the defendant-manufacturers on the basis of the share of the market they had held at the time that the drug had been produced.</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"><o:p></o:p></span></div>
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<span style="font-family: 'Times New Roman'; font-size: 12pt;">Upon which type of law is product liability law primarily based? </span><span style="font-family: 'Times New Roman'; font-size: 12pt;"><br /></span><span style="color: grey; font-family: 'Times New Roman'; font-size: 12.0000pt; mso-spacerun: 'yes';">A.</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"> Contract law.</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"><br /></span><b><u><span style="font-family: 'Times New Roman'; font-size: 12pt;">B.</span></u></b><span style="font-family: 'Times New Roman'; font-size: 12pt;"> Tort law.</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"><br /></span><span style="color: grey; font-family: 'Times New Roman'; font-size: 12.0000pt; mso-spacerun: 'yes';">C.</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"> Administrative law.</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"><br /></span><span style="color: grey; font-family: 'Times New Roman'; font-size: 12.0000pt; mso-spacerun: 'yes';">D.</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"> Legislative law.</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"><br /></span><span style="color: grey; font-family: 'Times New Roman'; font-size: 12.0000pt; mso-spacerun: 'yes';">E.</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"> Executive law.</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"><o:p></o:p></span></div>
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<span style="font-family: 'Times New Roman'; font-size: 12pt;">Product liability law is based primarily on tort law. There are three commonly used theories of recovery in product liability cases: negligence, strict product liability, and breach of warranty.</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"><o:p></o:p></span></div>
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<span style="font-family: 'Times New Roman'; font-size: 12pt;">Which of the following are commonly used theories of recovery in product liability cases? </span><span style="font-family: 'Times New Roman'; font-size: 12pt;"><br /></span><span style="color: grey; font-family: 'Times New Roman'; font-size: 12.0000pt; mso-spacerun: 'yes';">A.</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"> Negligence, negligence per se, and breach of warranty.</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"><br /></span><span style="color: grey; font-family: 'Times New Roman'; font-size: 12.0000pt; mso-spacerun: 'yes';">B.</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"> Strict product liability, negligence per se, and breach of warranty.</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"><br /></span><span style="color: grey; font-family: 'Times New Roman'; font-size: 12.0000pt; mso-spacerun: 'yes';">C.</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"> Breach of warranty, negligence, and negligence per se.</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"><br /></span><b><u><span style="font-family: 'Times New Roman'; font-size: 12pt;">D.</span></u></b><span style="font-family: 'Times New Roman'; font-size: 12pt;"> Negligence, strict product liability, and breach of warranty.</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"><br /></span><span style="color: grey; font-family: 'Times New Roman'; font-size: 12.0000pt; mso-spacerun: 'yes';">E.</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"> Civil, criminal, and administrative.</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"><o:p></o:p></span></div>
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<span style="font-family: 'Times New Roman'; font-size: 12pt;">There are three commonly used theories of recovery in product liability cases: negligence, strict product liability, and breach of warranty.</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"><o:p></o:p></span></div>
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<span style="font-family: 'Times New Roman'; font-size: 12pt;">Which of the following must a plaintiff generally show in order to recover in a product liability lawsuit? </span><span style="font-family: 'Times New Roman'; font-size: 12pt;"><br /></span><span style="color: grey; font-family: 'Times New Roman'; font-size: 12.0000pt; mso-spacerun: 'yes';">A.</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"> That the product is defective.</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"><br /></span><span style="color: grey; font-family: 'Times New Roman'; font-size: 12.0000pt; mso-spacerun: 'yes';">B.</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"> That the defect should have been discovered and fixed prior to sale.</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"><br /></span><span style="color: grey; font-family: 'Times New Roman'; font-size: 12.0000pt; mso-spacerun: 'yes';">C.</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"> That the defendant was negligent.</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"><br /></span><b><u><span style="font-family: 'Times New Roman'; font-size: 12pt;">D.</span></u></b><span style="font-family: 'Times New Roman'; font-size: 12pt;"> That the product is defective and also that the defect existed when the product left the defendant's control.</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"><br /></span><span style="color: grey; font-family: 'Times New Roman'; font-size: 12.0000pt; mso-spacerun: 'yes';">E.</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"> That the product is defective, that the defect existed when the product left the defendant's control and also that the defendant was negligent.</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"><o:p></o:p></span></div>
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<span style="font-family: 'Times New Roman'; font-size: 12pt;">While a plaintiff must establish different elements under the product liability theories, the plaintiff must generally show two common elements: (1) that the product is defective, and (2) that the defect existed when the product left the defendant's control.</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"><o:p></o:p></span></div>
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<span style="font-family: 'Times New Roman'; font-size: 12pt;">When an individual product has a defect making it more dangerous than identical products, that individual product is said to have which of the following defects? </span><span style="font-family: 'Times New Roman'; font-size: 12pt;"><br /></span><span style="color: grey; font-family: 'Times New Roman'; font-size: 12.0000pt; mso-spacerun: 'yes';">A.</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"> Design.</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"><br /></span><span style="color: grey; font-family: 'Times New Roman'; font-size: 12.0000pt; mso-spacerun: 'yes';">B.</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"> Warning.</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"><br /></span><span style="color: grey; font-family: 'Times New Roman'; font-size: 12.0000pt; mso-spacerun: 'yes';">C.</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"> Primary.</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"><br /></span><span style="color: grey; font-family: 'Times New Roman'; font-size: 12.0000pt; mso-spacerun: 'yes';">D.</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"> Exclusionary.</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"><br /></span><b><u><span style="font-family: 'Times New Roman'; font-size: 12pt;">E.</span></u></b><span style="font-family: 'Times New Roman'; font-size: 12pt;"> Manufacturing.</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"><o:p></o:p></span></div>
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<span style="font-family: 'Times New Roman'; font-size: 12pt;">When an individual product has a defect making it more dangerous than other identical products (the 200 other Diet Coke bottles at the grocery store), this individual product has a manufacturing defect.</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"><o:p></o:p></span></div>
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<span style="font-family: 'Times New Roman'; font-size: 12pt;">When all products of a particular design are defective and dangerous, those products have which of the following type of defects? </span><span style="font-family: 'Times New Roman'; font-size: 12pt;"><br /></span><b><u><span style="font-family: 'Times New Roman'; font-size: 12pt;">A.</span></u></b><span style="font-family: 'Times New Roman'; font-size: 12pt;"> Design.</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"><br /></span><span style="color: grey; font-family: 'Times New Roman'; font-size: 12.0000pt; mso-spacerun: 'yes';">B.</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"> Warning.</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"><br /></span><span style="color: grey; font-family: 'Times New Roman'; font-size: 12.0000pt; mso-spacerun: 'yes';">C.</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"> Primary.</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"><br /></span><span style="color: grey; font-family: 'Times New Roman'; font-size: 12.0000pt; mso-spacerun: 'yes';">D.</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"> Exclusionary.</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"><br /></span><span style="color: grey; font-family: 'Times New Roman'; font-size: 12.0000pt; mso-spacerun: 'yes';">E.</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"> Manufacturing.</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"><o:p></o:p></span></div>
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<span style="font-family: 'Times New Roman'; font-size: 12pt;">When all products of a particular design are defective and dangerous, these products have a design defect.</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"><o:p></o:p></span></div>
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<span style="font-family: 'Times New Roman'; font-size: 12pt;">Which of the following was true prior to the landmark 1916 case of </span><u><span style="font-family: 'Times New Roman'; font-size: 12pt;">MacPherson v. Buick Motor Company</span></u><span style="font-family: 'Times New Roman'; font-size: 12pt;">? </span><span style="font-family: 'Times New Roman'; font-size: 12pt;"><br /></span><b><u><span style="font-family: 'Times New Roman'; font-size: 12pt;">A.</span></u></b><span style="font-family: 'Times New Roman'; font-size: 12pt;"> Negligence was rarely used as a theory of recovery for an injury caused by a defective product because of the difficulty of establishing the element of duty.</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"><br /></span><span style="color: grey; font-family: 'Times New Roman'; font-size: 12.0000pt; mso-spacerun: 'yes';">B.</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"> Negligence was rarely used as a theory of recovery for an injury caused by a defective product because of the difficulty of establishing causation.</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"><br /></span><span style="color: grey; font-family: 'Times New Roman'; font-size: 12.0000pt; mso-spacerun: 'yes';">C.</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"> Negligence was often used as a theory of recovery because of the ease in establishing privity of contract.</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"><br /></span><span style="color: grey; font-family: 'Times New Roman'; font-size: 12.0000pt; mso-spacerun: 'yes';">D.</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"> Causes of actions against manufacturers of products were barred federal law.</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"><br /></span><span style="color: grey; font-family: 'Times New Roman'; font-size: 12.0000pt; mso-spacerun: 'yes';">E.</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"> Causes of actions against manufacturers of products were barred by an amendment to the U.S. Constitution that has since been repealed.</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"><o:p></o:p></span></div>
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<span style="font-family: 'Times New Roman'; font-size: 12pt;">Prior to the landmark 1916 case of </span><u><span style="font-family: 'Times New Roman'; font-size: 12pt;">MacPherson v. Buick Motor Co.</span></u><span style="font-family: 'Times New Roman'; font-size: 12pt;">, negligence was rarely used as a theory of recovery for an injury caused by a defective product because of the difficulty of establishing the element of duty. Until that case, the courts said that a plaintiff who was not the purchaser of the defective product could not establish a duty of care, because one could not owe a duty to someone with whom one was not "in privity of contract." Following </span><u><span style="font-family: 'Times New Roman'; font-size: 12pt;">MacPherson</span></u><span style="font-family: 'Times New Roman'; font-size: 12pt;">, any foreseeable plaintiff can sue a manufacturer for its breach of duty of care.</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"><o:p></o:p></span></div>
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<span style="font-family: 'Times New Roman'; font-size: 12pt;">Which of the following is a reference to being a party to a contract? </span><span style="font-family: 'Times New Roman'; font-size: 12pt;"><br /></span><b><u><span style="font-family: 'Times New Roman'; font-size: 12pt;">A.</span></u></b><span style="font-family: 'Times New Roman'; font-size: 12pt;"> Being in privity of contract.</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"><br /></span><span style="color: grey; font-family: 'Times New Roman'; font-size: 12.0000pt; mso-spacerun: 'yes';">B.</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"> Being in association with contract.</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"><br /></span><span style="color: grey; font-family: 'Times New Roman'; font-size: 12.0000pt; mso-spacerun: 'yes';">C.</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"> Being in connect to contract.</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"><br /></span><span style="color: grey; font-family: 'Times New Roman'; font-size: 12.0000pt; mso-spacerun: 'yes';">D.</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"> Being in affiliation with contract.</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"><br /></span><span style="color: grey; font-family: 'Times New Roman'; font-size: 12.0000pt; mso-spacerun: 'yes';">E.</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"> Being connected by contract.</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"><o:p></o:p></span></div>
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<span style="font-family: 'Times New Roman'; font-size: 12pt;">Being in privity of contract means being a party to a contract.</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"><o:p></o:p></span></div>
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<span style="font-family: 'Times New Roman'; font-size: 12pt;">Following the case of MacPherson v. Buick Motor Company, any ______ plaintiff can sue a manufacturer for its breach of duty of care. </span><span style="font-family: 'Times New Roman'; font-size: 12pt;"><br /></span><span style="color: grey; font-family: 'Times New Roman'; font-size: 12.0000pt; mso-spacerun: 'yes';">A.</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"> contracting</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"><br /></span><span style="color: grey; font-family: 'Times New Roman'; font-size: 12.0000pt; mso-spacerun: 'yes';">B.</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"> adult</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"><br /></span><span style="color: grey; font-family: 'Times New Roman'; font-size: 12.0000pt; mso-spacerun: 'yes';">C.</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"> unforeseeable</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"><br /></span><b><u><span style="font-family: 'Times New Roman'; font-size: 12pt;">D.</span></u></b><span style="font-family: 'Times New Roman'; font-size: 12pt;"> foreseeable</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"><br /></span><span style="color: grey; font-family: 'Times New Roman'; font-size: 12.0000pt; mso-spacerun: 'yes';">E.</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"> believable</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"><o:p></o:p></span></div>
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<span style="font-family: 'Times New Roman'; font-size: 12pt;">Following </span><u><span style="font-family: 'Times New Roman'; font-size: 12pt;">MacPherson</span></u><span style="font-family: 'Times New Roman'; font-size: 12pt;">, any foreseeable plaintiff can sue a manufacturer for its breach of duty of care.</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"><o:p></o:p></span></div>
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<span style="font-family: 'Times New Roman'; font-size: 12pt;">Which of the following may be sued in product liability actions? </span><span style="font-family: 'Times New Roman'; font-size: 12pt;"><br /></span><b><u><span style="font-family: 'Times New Roman'; font-size: 12pt;">A.</span></u></b><span style="font-family: 'Times New Roman'; font-size: 12pt;"> Retailers, wholesalers, and manufacturers.</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"><br /></span><span style="color: grey; font-family: 'Times New Roman'; font-size: 12.0000pt; mso-spacerun: 'yes';">B.</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"> Retailers and wholesalers but not manufacturers.</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"><br /></span><span style="color: grey; font-family: 'Times New Roman'; font-size: 12.0000pt; mso-spacerun: 'yes';">C.</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"> Wholesalers and manufacturers but not retailers.</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"><br /></span><span style="color: grey; font-family: 'Times New Roman'; font-size: 12.0000pt; mso-spacerun: 'yes';">D.</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"> Retailers and manufacturers but not wholesalers.</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"><br /></span><span style="color: grey; font-family: 'Times New Roman'; font-size: 12.0000pt; mso-spacerun: 'yes';">E.</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"> None of the above.</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"><o:p></o:p></span></div>
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<span style="font-family: 'Times New Roman'; font-size: 12pt;">Foreseeable plaintiffs can bring a case against retailers, wholesalers, and manufacturers.</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"><o:p></o:p></span></div>
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<span style="font-family: 'Times New Roman'; font-size: 12pt;">Which of the following are considered foreseeable plaintiffs in product liability cases? </span><span style="font-family: 'Times New Roman'; font-size: 12pt;"><br /></span><span style="color: grey; font-family: 'Times New Roman'; font-size: 12.0000pt; mso-spacerun: 'yes';">A.</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"> Users and consumers but not bystanders.</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"><br /></span><b><u><span style="font-family: 'Times New Roman'; font-size: 12pt;">B.</span></u></b><span style="font-family: 'Times New Roman'; font-size: 12pt;"> Users, consumers and bystanders.</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"><br /></span><span style="color: grey; font-family: 'Times New Roman'; font-size: 12.0000pt; mso-spacerun: 'yes';">C.</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"> Users but not consumers or bystanders.</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"><br /></span><span style="color: grey; font-family: 'Times New Roman'; font-size: 12.0000pt; mso-spacerun: 'yes';">D.</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"> The purchaser only.</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"><br /></span><span style="color: grey; font-family: 'Times New Roman'; font-size: 12.0000pt; mso-spacerun: 'yes';">E.</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"> The purchaser and the purchaser's immediate family only.</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"><o:p></o:p></span></div>
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<span style="font-family: 'Times New Roman'; font-size: 12pt;">Foreseeable plaintiffs include users, consumers, and bystanders.</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"><o:p></o:p></span></div>
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<span style="font-family: 'Times New Roman'; font-size: 12pt;">Which of the following do courts often consider in determining whether a manufacturer was negligent in failing to warn? </span><span style="font-family: 'Times New Roman'; font-size: 12pt;"><br /></span><span style="color: grey; font-family: 'Times New Roman'; font-size: 12.0000pt; mso-spacerun: 'yes';">A.</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"> The likelihood of the injury only.</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"><br /></span><span style="color: grey; font-family: 'Times New Roman'; font-size: 12.0000pt; mso-spacerun: 'yes';">B.</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"> The seriousness of the injury only.</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"><br /></span><span style="color: grey; font-family: 'Times New Roman'; font-size: 12.0000pt; mso-spacerun: 'yes';">C.</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"> The ease of warning only.</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"><br /></span><span style="color: grey; font-family: 'Times New Roman'; font-size: 12.0000pt; mso-spacerun: 'yes';">D.</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"> The likelihood of the injury and the seriousness of the injury but not the ease of warning.</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"><br /></span><b><u><span style="font-family: 'Times New Roman'; font-size: 12pt;">E.</span></u></b><span style="font-family: 'Times New Roman'; font-size: 12pt;"> The likelihood of the injury, the seriousness of the injury and the ease of warning.</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"><o:p></o:p></span></div>
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<span style="font-family: 'Times New Roman'; font-size: 12pt;">Courts often consider the likelihood of the injury, the seriousness of the injury, and the ease of warning when deciding whether a manufacturer was negligent in failing to warn.</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"><o:p></o:p></span></div>
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<span style="font-family: 'Times New Roman'; font-size: 12pt;">As of the date of text publication, what was the status of the lawsuit </span><u><span style="font-family: 'Times New Roman'; font-size: 12pt;">Pelman v. McDonald's</span></u><span style="font-family: 'Times New Roman'; font-size: 12pt;">, the case in which the plaintiffs asserted that McDonald's engaged in a scheme of deceptive advertising that in effect created the impression that McDonald's food products were nutritionally beneficial and part of a healthy lifestyle? </span><span style="font-family: 'Times New Roman'; font-size: 12pt;"><br /></span><span style="color: grey; font-family: 'Times New Roman'; font-size: 12.0000pt; mso-spacerun: 'yes';">A.</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"> The case was dismissed and plaintiffs are appealing.</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"><br /></span><span style="color: grey; font-family: 'Times New Roman'; font-size: 12.0000pt; mso-spacerun: 'yes';">B.</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"> The case settled.</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"><br /></span><b><u><span style="font-family: 'Times New Roman'; font-size: 12pt;">C.</span></u></b><span style="font-family: 'Times New Roman'; font-size: 12pt;"> The judge had refused to dismiss the plaintiffs' claims, and the case is moving forward.</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"><br /></span><span style="color: grey; font-family: 'Times New Roman'; font-size: 12.0000pt; mso-spacerun: 'yes';">D.</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"> The judge ruled that only minor plaintiffs could sue.</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"><br /></span><span style="color: grey; font-family: 'Times New Roman'; font-size: 12.0000pt; mso-spacerun: 'yes';">E.</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"> The judge ruled that only plaintiffs who could prove that they had eaten a sufficient amount of food at McDonald's could sue.</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"><o:p></o:p></span></div>
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<span style="font-family: 'Times New Roman'; font-size: 12pt;">The judge refused to dismiss the plaintiffs' claims, and the case was moving forward as a class action.</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"><o:p></o:p></span></div>
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<span style="font-family: 'Times New Roman'; font-size: 12pt;">Which of the following is true regarding the application of negligence per se in product liability cases based on negligence? </span><span style="font-family: 'Times New Roman'; font-size: 12pt;"><br /></span><b><u><span style="font-family: 'Times New Roman'; font-size: 12pt;">A.</span></u></b><span style="font-family: 'Times New Roman'; font-size: 12pt;"> The doctrine of negligence per se is also applicable to product liability cases based on negligence.</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"><br /></span><span style="color: grey; font-family: 'Times New Roman'; font-size: 12.0000pt; mso-spacerun: 'yes';">B.</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"> The doctrine of negligence per se is applicable to product liability cases only if they are based on failure to warn.</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"><br /></span><span style="color: grey; font-family: 'Times New Roman'; font-size: 12.0000pt; mso-spacerun: 'yes';">C.</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"> The doctrine of negligence per se is applicable to product liability cases only if the cases are based on design defect.</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"><br /></span><span style="color: grey; font-family: 'Times New Roman'; font-size: 12.0000pt; mso-spacerun: 'yes';">D.</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"> The doctrine of negligence per se is applicable to product liability cases only if the cases are based on manufacturing defect.</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"><br /></span><span style="color: grey; font-family: 'Times New Roman'; font-size: 12.0000pt; mso-spacerun: 'yes';">E.</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"> The doctrine of negligence per se is never available in product liability cases.</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"><o:p></o:p></span></div>
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<span style="font-family: 'Times New Roman'; font-size: 12pt;">Negligence per se is applicable to product liability cases based on negligence. When a law establishes labeling, design, or content requirements for products, the manufacturer has a duty to meet these requirements.</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"><o:p></o:p></span></div>
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<span style="font-family: 'Times New Roman'; font-size: 12pt;">Which of the following is true regarding damages that may be recovered in negligence-based product liability cases if proven? </span><span style="font-family: 'Times New Roman'; font-size: 12pt;"><br /></span><span style="color: grey; font-family: 'Times New Roman'; font-size: 12.0000pt; mso-spacerun: 'yes';">A.</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"> Only compensatory damages may be recovered.</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"><br /></span><span style="color: grey; font-family: 'Times New Roman'; font-size: 12.0000pt; mso-spacerun: 'yes';">B.</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"> Only punitive damages may be recovered.</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"><br /></span><b><u><span style="font-family: 'Times New Roman'; font-size: 12pt;">C.</span></u></b><span style="font-family: 'Times New Roman'; font-size: 12pt;"> Both compensatory damages and punitive damages may be recovered.</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"><br /></span><span style="color: grey; font-family: 'Times New Roman'; font-size: 12.0000pt; mso-spacerun: 'yes';">D.</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"> Compensatory damages, punitive damages, and administrative damages may be recovered.</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"><br /></span><span style="color: grey; font-family: 'Times New Roman'; font-size: 12.0000pt; mso-spacerun: 'yes';">E.</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"> Compensatory damages, punitive damages, administrative damages, and manufacturing damages may be recovered.</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"><o:p></o:p></span></div>
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<span style="font-family: 'Times New Roman'; font-size: 12pt;">Damages that are recoverable in negligence-based product liability cases are the same as those in any action based on negligence: compensatory damages and punitive damages.</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"><o:p></o:p></span></div>
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<span style="font-family: 'Times New Roman'; font-size: 12pt;">Which of the following is true regarding punitive damages in product liability cases? </span><span style="font-family: 'Times New Roman'; font-size: 12pt;"><br /></span><span style="color: grey; font-family: 'Times New Roman'; font-size: 12.0000pt; mso-spacerun: 'yes';">A.</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"> They are not available in product liability actions.</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"><br /></span><span style="color: grey; font-family: 'Times New Roman'; font-size: 12.0000pt; mso-spacerun: 'yes';">B.</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"> The amount of the punitive-damage award is determined by the wealth of the defendant only.</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"><br /></span><span style="color: grey; font-family: 'Times New Roman'; font-size: 12.0000pt; mso-spacerun: 'yes';">C.</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"> The amount of the punitive-damage award is determined by the maliciousness of the action only.</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"><br /></span><b><u><span style="font-family: 'Times New Roman'; font-size: 12pt;">D.</span></u></b><span style="font-family: 'Times New Roman'; font-size: 12pt;"> The amount of the punitive-damage award is determined by the wealth of the defendant and also by the maliciousness of the action.</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"><br /></span><span style="color: grey; font-family: 'Times New Roman'; font-size: 12.0000pt; mso-spacerun: 'yes';">E.</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"> Punitive damages are meant to compensate the plaintiff for injury and to make the plaintiff whole.</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"><o:p></o:p></span></div>
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<span style="font-family: 'Times New Roman'; font-size: 12pt;">Punitive damages are meant to punish the defendant for extremely harmful conduct. The amount of the punitive-damage award is determined by the wealth of the defendant and the maliciousness of the action.</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"><o:p></o:p></span></div>
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<span style="font-family: 'Times New Roman'; font-size: 12pt;">Which of the following is true regarding defenses to negligence-based product liability actions? </span><span style="font-family: 'Times New Roman'; font-size: 12pt;"><br /></span><span style="color: grey; font-family: 'Times New Roman'; font-size: 12.0000pt; mso-spacerun: 'yes';">A.</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"> A defendant may only rely upon contributory negligence.</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"><br /></span><span style="color: grey; font-family: 'Times New Roman'; font-size: 12.0000pt; mso-spacerun: 'yes';">B.</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"> A defendant may only rely upon comparative negligence.</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"><br /></span><span style="color: grey; font-family: 'Times New Roman'; font-size: 12.0000pt; mso-spacerun: 'yes';">C.</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"> A defendant may only rely upon modified comparative negligence.</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"><br /></span><b><u><span style="font-family: 'Times New Roman'; font-size: 12pt;">D.</span></u></b><span style="font-family: 'Times New Roman'; font-size: 12pt;"> A defendant may rely upon the defense of contributory, comparative, or modified comparative negligence, depending upon which defense is accepted by the state where the case arose.</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"><br /></span><span style="color: grey; font-family: 'Times New Roman'; font-size: 12.0000pt; mso-spacerun: 'yes';">E.</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"> A defendant may not rely upon contributory, comparative, or modified comparative negligence because no defenses are available in such a lawsuit. The only issue will be the amount of damage.</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"><o:p></o:p></span></div>
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<span style="font-family: 'Times New Roman'; font-size: 12pt;">A common defense is that the plaintiff's own failure to act reasonably contributed to the plaintiff's own harm. This negligence on the part of the plaintiff allows the defendant to raise the defense of contributory, comparative, or modified comparative negligence, depending on which defense is accepted by the state where the case arose.</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"><o:p></o:p></span></div>
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<span style="font-family: 'Times New Roman'; font-size: 12pt;">Which of the following arises when a consumer knows that a defect exists but still proceeds unreasonably to make use of the product, creating a situation where the consumer has voluntarily assumed the risk of injury from the defect and thus cannot recover? </span><span style="font-family: 'Times New Roman'; font-size: 12pt;"><br /></span><b><u><span style="font-family: 'Times New Roman'; font-size: 12pt;">A.</span></u></b><span style="font-family: 'Times New Roman'; font-size: 12pt;"> Assumption of the risk.</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"><br /></span><span style="color: grey; font-family: 'Times New Roman'; font-size: 12.0000pt; mso-spacerun: 'yes';">B.</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"> Pure comparative fault.</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"><br /></span><span style="color: grey; font-family: 'Times New Roman'; font-size: 12.0000pt; mso-spacerun: 'yes';">C.</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"> Contributory negligence.</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"><br /></span><span style="color: grey; font-family: 'Times New Roman'; font-size: 12.0000pt; mso-spacerun: 'yes';">D.</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"> Last-clear-chance.</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"><br /></span><span style="color: grey; font-family: 'Times New Roman'; font-size: 12.0000pt; mso-spacerun: 'yes';">E.</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"> Strict behavior.</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"><o:p></o:p></span></div>
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<span style="font-family: 'Times New Roman'; font-size: 12pt;">Assumption of the risk arises when a consumer knows that a defect exists but still proceeds unreasonably to make use of the product, creating a situation in which the consumer has voluntarily assumed the risk of injury from the defect and thus cannot recover.</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"><o:p></o:p></span></div>
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<span style="font-family: 'Times New Roman'; font-size: 12pt;">Which of the following defenses is an argument that harm was caused not by the defendant's negligence but by the plaintiff's failure to properly use the product? </span><span style="font-family: 'Times New Roman'; font-size: 12pt;"><br /></span><span style="color: grey; font-family: 'Times New Roman'; font-size: 12.0000pt; mso-spacerun: 'yes';">A.</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"> Assumption of the risk.</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"><br /></span><b><u><span style="font-family: 'Times New Roman'; font-size: 12pt;">B.</span></u></b><span style="font-family: 'Times New Roman'; font-size: 12pt;"> Product misuse.</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"><br /></span><span style="color: grey; font-family: 'Times New Roman'; font-size: 12.0000pt; mso-spacerun: 'yes';">C.</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"> Pure comparative fault.</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"><br /></span><span style="color: grey; font-family: 'Times New Roman'; font-size: 12.0000pt; mso-spacerun: 'yes';">D.</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"> Last-clear-chance.</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"><br /></span><span style="color: grey; font-family: 'Times New Roman'; font-size: 12.0000pt; mso-spacerun: 'yes';">E.</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"> Misapplication.</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"><o:p></o:p></span></div>
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<span style="font-family: 'Times New Roman'; font-size: 12pt;">When a defendant raises the defense of product misuse, the defendant is really arguing that the harm was caused not by the defendant's negligence but by the plaintiff's failure to properly use the product.</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"><o:p></o:p></span></div>
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<span style="font-family: 'Times New Roman'; font-size: 12pt;">Which of the following is a defense used by a defendant to demonstrate that his alleged negligent behavior was reasonable, given the available scientific knowledge existing at the time of the product was sold or produced? </span><span style="font-family: 'Times New Roman'; font-size: 12pt;"><br /></span><span style="color: grey; font-family: 'Times New Roman'; font-size: 12.0000pt; mso-spacerun: 'yes';">A.</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"> Assumption of the risk.</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"><br /></span><span style="color: grey; font-family: 'Times New Roman'; font-size: 12.0000pt; mso-spacerun: 'yes';">B.</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"> Scientific knowledge doctrine.</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"><br /></span><b><u><span style="font-family: 'Times New Roman'; font-size: 12pt;">C.</span></u></b><span style="font-family: 'Times New Roman'; font-size: 12pt;"> State of the art defense.</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"><br /></span><span style="color: grey; font-family: 'Times New Roman'; font-size: 12.0000pt; mso-spacerun: 'yes';">D.</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"> Reasonable behavior defense.</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"><br /></span><span style="color: grey; font-family: 'Times New Roman'; font-size: 12.0000pt; mso-spacerun: 'yes';">E.</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"> Reasonable manufacturer defense.</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"><o:p></o:p></span></div>
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<span style="font-family: 'Times New Roman'; font-size: 12pt;">The state-of-the-art defense is used by a defendant to demonstrate that his alleged negligent behavior was reasonable, given the available scientific knowledge existing at the time the product was sold or produced.</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"><o:p></o:p></span></div>
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<span style="font-family: 'Times New Roman'; font-size: 12pt;">Compliance with federal laws may lead to the defense that use of state tort law is ______________ by a federal statute designed to ensure the safety of a particular class of products. </span><span style="font-family: 'Times New Roman'; font-size: 12pt;"><br /></span><b><u><span style="font-family: 'Times New Roman'; font-size: 12pt;">A.</span></u></b><span style="font-family: 'Times New Roman'; font-size: 12pt;"> Preempted</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"><br /></span><span style="color: grey; font-family: 'Times New Roman'; font-size: 12.0000pt; mso-spacerun: 'yes';">B.</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"> Complimented</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"><br /></span><span style="color: grey; font-family: 'Times New Roman'; font-size: 12.0000pt; mso-spacerun: 'yes';">C.</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"> Refuted</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"><br /></span><span style="color: grey; font-family: 'Times New Roman'; font-size: 12.0000pt; mso-spacerun: 'yes';">D.</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"> Extinguished</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"><br /></span><span style="color: grey; font-family: 'Times New Roman'; font-size: 12.0000pt; mso-spacerun: 'yes';">E.</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"> Upheld</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"><o:p></o:p></span></div>
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<span style="font-family: 'Times New Roman'; font-size: 12pt;">A defendant may attempt to argue that compliance with federal laws is a defense to state tort law because the state tort law is preempted by a federal statute designed to ensure the safety of a particular class of products.</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"><o:p></o:p></span></div>
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<span style="font-family: 'Times New Roman'; font-size: 12pt;">Section 402A of the Restatement (Second) of Torts applies to which of the following? </span><span style="font-family: 'Times New Roman'; font-size: 12pt;"><br /></span><span style="color: grey; font-family: 'Times New Roman'; font-size: 12.0000pt; mso-spacerun: 'yes';">A.</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"> Negligence.</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"><br /></span><span style="color: grey; font-family: 'Times New Roman'; font-size: 12.0000pt; mso-spacerun: 'yes';">B.</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"> Breach of warranty.</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"><br /></span><b><u><span style="font-family: 'Times New Roman'; font-size: 12pt;">C.</span></u></b><span style="font-family: 'Times New Roman'; font-size: 12pt;"> Strict product liability.</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"><br /></span><span style="color: grey; font-family: 'Times New Roman'; font-size: 12.0000pt; mso-spacerun: 'yes';">D.</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"> Assumption of the risk.</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"><br /></span><span style="color: grey; font-family: 'Times New Roman'; font-size: 12.0000pt; mso-spacerun: 'yes';">E.</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"> Preemption.</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"><o:p></o:p></span></div>
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<span style="font-family: 'Times New Roman'; font-size: 12pt;">The requirements for proving strict product liability can be found in Section 402A of the Restatement (Second) of Torts.</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"><o:p></o:p></span></div>
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<span style="font-family: 'Times New Roman'; font-size: 12pt;">Under a strict product liability theory, who may be held liable to an injured party? </span><span style="font-family: 'Times New Roman'; font-size: 12pt;"><br /></span><span style="color: grey; font-family: 'Times New Roman'; font-size: 12.0000pt; mso-spacerun: 'yes';">A.</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"> Manufacturers only.</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"><br /></span><span style="color: grey; font-family: 'Times New Roman'; font-size: 12.0000pt; mso-spacerun: 'yes';">B.</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"> Distributors only.</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"><br /></span><span style="color: grey; font-family: 'Times New Roman'; font-size: 12.0000pt; mso-spacerun: 'yes';">C.</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"> Retailers only.</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"><br /></span><span style="color: grey; font-family: 'Times New Roman'; font-size: 12.0000pt; mso-spacerun: 'yes';">D.</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"> Manufacturers and distributors but not retailers.</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"><br /></span><b><u><span style="font-family: 'Times New Roman'; font-size: 12pt;">E.</span></u></b><span style="font-family: 'Times New Roman'; font-size: 12pt;"> Manufacturers, distributors, and retailers.</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"><o:p></o:p></span></div>
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<span style="font-family: 'Times New Roman'; font-size: 12pt;">Under strict product liability, courts may hold liable the manufacturer, distributor, or retailer to any reasonably foreseeable injured party.</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"><o:p></o:p></span></div>
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<span style="font-family: 'Times New Roman'; font-size: 12pt;">Under a strict product liability theory, who is considered a reasonably foreseeable party who may recover if injury is sustained? </span><span style="font-family: 'Times New Roman'; font-size: 12pt;"><br /></span><span style="color: grey; font-family: 'Times New Roman'; font-size: 12.0000pt; mso-spacerun: 'yes';">A.</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"> The buyer only.</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"><br /></span><span style="color: grey; font-family: 'Times New Roman'; font-size: 12.0000pt; mso-spacerun: 'yes';">B.</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"> Only the buyer and the buyer's family.</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"><br /></span><span style="color: grey; font-family: 'Times New Roman'; font-size: 12.0000pt; mso-spacerun: 'yes';">C.</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"> Only the buyer, the buyer's family, and the buyer's guests.</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"><br /></span><span style="color: grey; font-family: 'Times New Roman'; font-size: 12.0000pt; mso-spacerun: 'yes';">D.</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"> Only the buyer and any one present in the buyer's home when injury is sustained.</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"><br /></span><b><u><span style="font-family: 'Times New Roman'; font-size: 12pt;">E.</span></u></b><span style="font-family: 'Times New Roman'; font-size: 12pt;"> The buyer, the buyer's family, the buyer's guests, and foreseeable bystanders.</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"><o:p></o:p></span></div>
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<span style="font-family: 'Times New Roman'; font-size: 12pt;">Under strict product liability, courts may hold liable the manufacturer, distributor, or retailer to any reasonably foreseeable injured party. Any reasonably foreseeable injured party includes the buyer; the buyer's family, guests, and friends; and foreseeable bystanders.</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"><o:p></o:p></span></div>
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<span style="font-family: 'Times New Roman'; font-size: 12pt;">Which of the following do courts focus on when a strict product liability action is involved? </span><span style="font-family: 'Times New Roman'; font-size: 12pt;"><br /></span><b><u><span style="font-family: 'Times New Roman'; font-size: 12pt;">A.</span></u></b><span style="font-family: 'Times New Roman'; font-size: 12pt;"> Whether the product was in a defective condition and unreasonably dangerous when sold.</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"><br /></span><span style="color: grey; font-family: 'Times New Roman'; font-size: 12.0000pt; mso-spacerun: 'yes';">B.</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"> Whether the manufacturer was negligent.</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"><br /></span><span style="color: grey; font-family: 'Times New Roman'; font-size: 12.0000pt; mso-spacerun: 'yes';">C.</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"> Whether the seller exercised all possible care in the preparation and sale of the product.</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"><br /></span><span style="color: grey; font-family: 'Times New Roman'; font-size: 12.0000pt; mso-spacerun: 'yes';">D.</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"> Whether the consumer had a contractual relationship with the seller.</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"><br /></span><span style="color: grey; font-family: 'Times New Roman'; font-size: 12.0000pt; mso-spacerun: 'yes';">E.</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"> Whether the manufacturer knew of a problem with the product.</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"><o:p></o:p></span></div>
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<span style="font-family: 'Times New Roman'; font-size: 12pt;">With strict products liability, the actions of the manufacturer or seller are not relevant; rather, strict product liability focuses on the product. Thus, duty is irrelevant. Courts focus on whether the product was in a "defective condition, unreasonably dangerous" when sold.</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"><o:p></o:p></span></div>
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<span style="font-family: 'Times New Roman'; font-size: 12pt;">How do plaintiffs usually prove that a defect exists in a product? </span><span style="font-family: 'Times New Roman'; font-size: 12pt;"><br /></span><span style="color: grey; font-family: 'Times New Roman'; font-size: 12.0000pt; mso-spacerun: 'yes';">A.</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"> Only though expert testimony.</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"><br /></span><span style="color: grey; font-family: 'Times New Roman'; font-size: 12.0000pt; mso-spacerun: 'yes';">B.</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"> Only through evidence of circumstances surrounding the accident that would lead the jury to infer that the accident must have been caused by a defect in the product.</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"><br /></span><span style="color: grey; font-family: 'Times New Roman'; font-size: 12.0000pt; mso-spacerun: 'yes';">C.</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"> Only through testimony of a purchaser of the product.</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"><br /></span><span style="color: grey; font-family: 'Times New Roman'; font-size: 12.0000pt; mso-spacerun: 'yes';">D.</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"> Only through testimony of an injured party.</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"><br /></span><b><u><span style="font-family: 'Times New Roman'; font-size: 12pt;">E.</span></u></b><span style="font-family: 'Times New Roman'; font-size: 12pt;"> Through expert testimony and/or evidence of the circumstances surrounding the accident that would lead the jury to infer that the accident must have been caused by a defect in the product.</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"><o:p></o:p></span></div>
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<span style="font-family: 'Times New Roman'; font-size: 12pt;">Plaintiffs usually prove that a defect exists by means of (1) experts who testify as to the type of flaw in the product that led to the plaintiff's injury and/or (2) evidence of the circumstances surrounding the accident that would lead the jury to infer that the accident must have been caused by a defect in the product.</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"><o:p></o:p></span></div>
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<span style="font-family: 'Times New Roman'; font-size: 12pt;">What was the ruling of the court in the case of </span><u><span style="font-family: 'Times New Roman'; font-size: 12pt;">Welge v. Planters Lifesavers Co.</span></u><span style="font-family: 'Times New Roman'; font-size: 12pt;">, the case in which the plaintiff injured his hand when a jar containing peanuts broke? </span><span style="font-family: 'Times New Roman'; font-size: 12pt;"><br /></span><span style="color: grey; font-family: 'Times New Roman'; font-size: 12.0000pt; mso-spacerun: 'yes';">A.</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"> That the case would be dismissed because the plaintiff could not establish that the jar was maintained in a pristine condition after its purchase.</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"><br /></span><span style="color: grey; font-family: 'Times New Roman'; font-size: 12.0000pt; mso-spacerun: 'yes';">B.</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"> That the plaintiff was unable to recover because negligence in manufacture of the jar could not be established.</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"><br /></span><span style="color: grey; font-family: 'Times New Roman'; font-size: 12.0000pt; mso-spacerun: 'yes';">C.</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"> That the plaintiff was unable to recover because he was not the actual purchaser of the jar of peanuts.</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"><br /></span><span style="color: grey; font-family: 'Times New Roman'; font-size: 12.0000pt; mso-spacerun: 'yes';">D.</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"> That the plaintiff would be allowed to proceed because negligence was established.</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"><br /></span><b><u><span style="font-family: 'Times New Roman'; font-size: 12pt;">E.</span></u></b><span style="font-family: 'Times New Roman'; font-size: 12pt;"> That the plaintiff would be allowed to proceed with the lawsuit because of a lack of evidence that the jar had been damaged after its purchase.</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"><o:p></o:p></span></div>
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<span style="font-family: 'Times New Roman'; font-size: 12pt;">According to the court, "Here we know to a virtual certainty (always assuming that the plaintiff's evidence is believed, which is a matter for the jury) that the accident was not due to mishandling after purchase, but to a defect that had been introduced earlier."</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"><o:p></o:p></span></div>
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<span style="font-family: 'Times New Roman'; font-size: 12pt;">Which of the following is true regarding proof of design defect? </span><span style="font-family: 'Times New Roman'; font-size: 12pt;"><br /></span><b><u><span style="font-family: 'Times New Roman'; font-size: 12pt;">A.</span></u></b><span style="font-family: 'Times New Roman'; font-size: 12pt;"> States are not in agreement as to how to establish a design defect.</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"><br /></span><span style="color: grey; font-family: 'Times New Roman'; font-size: 12.0000pt; mso-spacerun: 'yes';">B.</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"> State law across the country is generally uniform regarding how to establish a design defect.</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"><br /></span><span style="color: grey; font-family: 'Times New Roman'; font-size: 12.0000pt; mso-spacerun: 'yes';">C.</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"> State law is irrelevant because federal law dictates how to establish a design defect.</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"><br /></span><span style="color: grey; font-family: 'Times New Roman'; font-size: 12.0000pt; mso-spacerun: 'yes';">D.</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"> Each local county in each state determines how a design defect will be established.</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"><br /></span><span style="color: grey; font-family: 'Times New Roman'; font-size: 12.0000pt; mso-spacerun: 'yes';">E.</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"> Because of the amount of international trade, there are international treaties establishing for each U.S. state how design defects will be established.</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"><o:p></o:p></span></div>
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<span style="font-family: 'Times New Roman'; font-size: 12pt;">It is sometimes difficult to prove that a design is defective. States are not in agreement as to how to establish a design defect.</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"><o:p></o:p></span></div>
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<span style="font-family: 'Times New Roman'; font-size: 12pt;">Which of the following is set out in the Restatement (Second) of Torts as a method by which to prove a design defect? </span><span style="font-family: 'Times New Roman'; font-size: 12pt;"><br /></span><span style="color: grey; font-family: 'Times New Roman'; font-size: 12.0000pt; mso-spacerun: 'yes';">A.</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"> The risk-utility test.</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"><br /></span><b><u><span style="font-family: 'Times New Roman'; font-size: 12pt;">B.</span></u></b><span style="font-family: 'Times New Roman'; font-size: 12pt;"> The consumer expectations test.</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"><br /></span><span style="color: grey; font-family: 'Times New Roman'; font-size: 12.0000pt; mso-spacerun: 'yes';">C.</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"> The feasible alternatives test.</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"><br /></span><span style="color: grey; font-family: 'Times New Roman'; font-size: 12.0000pt; mso-spacerun: 'yes';">D.</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"> The design defect test.</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"><br /></span><span style="color: grey; font-family: 'Times New Roman'; font-size: 12.0000pt; mso-spacerun: 'yes';">E.</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"> The consumer propensity test.</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"><o:p></o:p></span></div>
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<span style="font-family: 'Times New Roman'; font-size: 12pt;">Two different tests have evolved to determine when a product is so defective as to be unreasonably dangerous. The first test, set out in the Restatement (Second) of Torts, is the consumer expectations test: Did the product meet the standards that would be expected by the reasonable consumer?</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"><o:p></o:p></span></div>
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<span style="font-family: 'Times New Roman'; font-size: 12pt;">Which test for determining design defect is also referred to as the risk-utility test? </span><span style="font-family: 'Times New Roman'; font-size: 12pt;"><br /></span><span style="color: grey; font-family: 'Times New Roman'; font-size: 12.0000pt; mso-spacerun: 'yes';">A.</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"> The consumer expectations test.</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"><br /></span><span style="color: grey; font-family: 'Times New Roman'; font-size: 12.0000pt; mso-spacerun: 'yes';">B.</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"> The retailer expectations test.</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"><br /></span><b><u><span style="font-family: 'Times New Roman'; font-size: 12pt;">C.</span></u></b><span style="font-family: 'Times New Roman'; font-size: 12pt;"> The feasible alternatives test.</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"><br /></span><span style="color: grey; font-family: 'Times New Roman'; font-size: 12.0000pt; mso-spacerun: 'yes';">D.</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"> The design defects test.</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"><br /></span><span style="color: grey; font-family: 'Times New Roman'; font-size: 12.0000pt; mso-spacerun: 'yes';">E.</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"> None of the above.</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"><o:p></o:p></span></div>
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<span style="font-family: 'Times New Roman'; font-size: 12pt;">Two different tests have evolved to determine when a product is so defective as to be unreasonably dangerous. The second is the feasible alternatives test, sometimes referred to as the risk-utility test. In applying this test, the court focuses on the usefulness and safety of the design and compares it to an alternative design.</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"><o:p></o:p></span></div>
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<span style="font-family: 'Times New Roman'; font-size: 12pt;">As recognized by the court in </span><u><span style="font-family: 'Times New Roman'; font-size: 12pt;">Sperry-New Holland v. John Paul Prestage and Pam Prestage</span></u><span style="font-family: 'Times New Roman'; font-size: 12pt;">, which of the following is true regarding the consumer expectations test for product defect? </span><span style="font-family: 'Times New Roman'; font-size: 12pt;"><br /></span><b><u><span style="font-family: 'Times New Roman'; font-size: 12pt;">A.</span></u></b><span style="font-family: 'Times New Roman'; font-size: 12pt;"> If the plaintiff, applying the knowledge of an ordinary consumer, sees the danger and can appreciate that danger, then he cannot recover for any injury resulting from that appreciated danger.</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"><br /></span><span style="color: grey; font-family: 'Times New Roman'; font-size: 12.0000pt; mso-spacerun: 'yes';">B.</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"> That a plaintiff cannot recover if a reasonable person would conclude that the danger in fact of the product, whether foreseeable or not, outweighs the utility of the product.</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"><br /></span><span style="color: grey; font-family: 'Times New Roman'; font-size: 12.0000pt; mso-spacerun: 'yes';">C.</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"> That a plaintiff may only recover if the plaintiff was the purchaser of the product causing injury.</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"><br /></span><span style="color: grey; font-family: 'Times New Roman'; font-size: 12.0000pt; mso-spacerun: 'yes';">D.</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"> That a plaintiff may only recover if consumer oriented household goods are involved.</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"><br /></span><span style="color: grey; font-family: 'Times New Roman'; font-size: 12.0000pt; mso-spacerun: 'yes';">E.</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"> That a plaintiff may only recover if the plaintiff reasonably expected the manufacturer to have insurance.</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"><o:p></o:p></span></div>
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<span style="font-family: 'Times New Roman'; font-size: 12pt;">According to the court in </span><u><span style="font-family: 'Times New Roman'; font-size: 12pt;">Sperry-New Holland v. John Paul Prestage and Pam Prestage</span></u><span style="font-family: 'Times New Roman'; font-size: 12pt;">, under the consumer expectations analysis, "for a plaintiff to recover, the defect in a product which causes his injuries must not be one which the plaintiff, as an ordinary consumer, would know to be unreasonably dangerous to him. In other words, if the plaintiff, applying the knowledge of an ordinary consumer, sees a danger and can appreciate that danger, then he cannot recover for any injury resulting from that appreciated danger."</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"><o:p></o:p></span></div>
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<span style="font-family: 'Times New Roman'; font-size: 12pt;">As recognized by the court in </span><u><span style="font-family: 'Times New Roman'; font-size: 12pt;">Sperry-New Holland v. John Paul Prestage and Pam Prestage</span></u><span style="font-family: 'Times New Roman'; font-size: 12pt;">, which of the following is true under the risk-utility analysis of product liability? </span><span style="font-family: 'Times New Roman'; font-size: 12pt;"><br /></span><span style="color: grey; font-family: 'Times New Roman'; font-size: 12.0000pt; mso-spacerun: 'yes';">A.</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"> If the plaintiff, applying the knowledge of an ordinary consumer, sees a danger and can appreciate that danger, then he cannot recover for any injury resulting from that appreciated danger.</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"><br /></span><span style="color: grey; font-family: 'Times New Roman'; font-size: 12.0000pt; mso-spacerun: 'yes';">B.</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"> That a plaintiff must show that a retailer failed to do a proper risk-utility analysis before the plaintiff can recover against the retailer.</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"><br /></span><span style="color: grey; font-family: 'Times New Roman'; font-size: 12.0000pt; mso-spacerun: 'yes';">C.</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"> That a plaintiff must show that a manufacturer failed to do a proper risk-utility analysis before the plaintiff can recover against the manufacturer.</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"><br /></span><b><u><span style="font-family: 'Times New Roman'; font-size: 12pt;">D.</span></u></b><span style="font-family: 'Times New Roman'; font-size: 12pt;"> That a product is unreasonably dangerous if a reasonable person would conclude that the danger-in-fact, whether foreseeable or not, outweighs the utility of product.</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"><br /></span><span style="color: grey; font-family: 'Times New Roman'; font-size: 12.0000pt; mso-spacerun: 'yes';">E.</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"> That a reasonable person must conclude that the use-in-fact of a product outweighs the risk-utility of the product.</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"><o:p></o:p></span></div>
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<span style="font-family: 'Times New Roman'; font-size: 12pt;">According to the court in </span><u><span style="font-family: 'Times New Roman'; font-size: 12pt;">Sperry-New Holland v. John Paul Prestage and Pam Prestage</span></u><span style="font-family: 'Times New Roman'; font-size: 12pt;">, "In a "risk-utility" analysis, a product is "unreasonably dangerous" if a reasonable person would conclude that the danger-in-fact, whether foreseeable or not, outweighs the utility of the product. Thus, even if a plaintiff appreciates the danger of a product, he can still recover for any injury resulting from the danger, provided that the utility of the product is outweighed by the danger that the product creates."</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"><o:p></o:p></span></div>
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<span style="font-family: 'Times New Roman'; font-size: 12pt;">Under the Restatement (Third) of Torts, which of the following results in strict-liability? </span><span style="font-family: 'Times New Roman'; font-size: 12pt;"><br /></span><b><u><span style="font-family: 'Times New Roman'; font-size: 12pt;">A.</span></u></b><span style="font-family: 'Times New Roman'; font-size: 12pt;"> A manufacturing defect.</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"><br /></span><span style="color: grey; font-family: 'Times New Roman'; font-size: 12.0000pt; mso-spacerun: 'yes';">B.</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"> A design defect.</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"><br /></span><span style="color: grey; font-family: 'Times New Roman'; font-size: 12.0000pt; mso-spacerun: 'yes';">C.</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"> A failure to warn.</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"><br /></span><span style="color: grey; font-family: 'Times New Roman'; font-size: 12.0000pt; mso-spacerun: 'yes';">D.</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"> Both a manufacturing defect and a design defect.</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"><br /></span><span style="color: grey; font-family: 'Times New Roman'; font-size: 12.0000pt; mso-spacerun: 'yes';">E.</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"> A manufacturing defect, a design defect, and a failure to warn.</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"><o:p></o:p></span></div>
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<span style="font-family: 'Times New Roman'; font-size: 12pt;">Under the Restatement (Third) of Torts, it is only a manufacturing defect that results in strict liability.</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"><o:p></o:p></span></div>
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<span style="font-family: 'Times New Roman'; font-size: 12pt;">When did the American Law Institute adopt the Restatement of the Law (3</span><sup><span style="font-family: 'Times New Roman'; font-size: 12pt; vertical-align: super;">rd</span></sup><span style="font-family: 'Times New Roman'; font-size: 12pt;">) Torts: Product Liability? </span><span style="font-family: 'Times New Roman'; font-size: 12pt;"><br /></span><span style="color: grey; font-family: 'Times New Roman'; font-size: 12.0000pt; mso-spacerun: 'yes';">A.</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"> 2004.</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"><br /></span><span style="color: grey; font-family: 'Times New Roman'; font-size: 12.0000pt; mso-spacerun: 'yes';">B.</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"> 2002.</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"><br /></span><span style="color: grey; font-family: 'Times New Roman'; font-size: 12.0000pt; mso-spacerun: 'yes';">C.</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"> 2000.</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"><br /></span><b><u><span style="font-family: 'Times New Roman'; font-size: 12pt;">D.</span></u></b><span style="font-family: 'Times New Roman'; font-size: 12pt;"> 1998.</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"><br /></span><span style="color: grey; font-family: 'Times New Roman'; font-size: 12.0000pt; mso-spacerun: 'yes';">E.</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"> 1960.</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"><o:p></o:p></span></div>
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<span style="font-family: 'Times New Roman'; font-size: 12pt;">In 1998 criticisms led the American Law Institute to adopt the "Restatement of the Law (Third), Torts: Product Liability."</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"><o:p></o:p></span></div>
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<span style="font-family: 'Times New Roman'; font-size: 12pt;">Which of the following are factors the trial court may find helpful when balancing a product's utility against the risk the product creates? </span><span style="font-family: 'Times New Roman'; font-size: 12pt;"><br /></span><span style="color: grey; font-family: 'Times New Roman'; font-size: 12.0000pt; mso-spacerun: 'yes';">A.</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"> The usefulness and desirability of the product.</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"><br /></span><span style="color: grey; font-family: 'Times New Roman'; font-size: 12.0000pt; mso-spacerun: 'yes';">B.</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"> The safety aspects of the product.</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"><br /></span><span style="color: grey; font-family: 'Times New Roman'; font-size: 12.0000pt; mso-spacerun: 'yes';">C.</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"> The availability of a substitute product that would meet the same need and would not be as unsafe.</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"><br /></span><span style="color: grey; font-family: 'Times New Roman'; font-size: 12.0000pt; mso-spacerun: 'yes';">D.</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"> The manufacturer's ability to eliminate the unsafe character of the product without impairing its usefulness or making it too expensive to maintain its utility.</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"><br /></span><b><u><span style="font-family: 'Times New Roman'; font-size: 12pt;">E.</span></u></b><span style="font-family: 'Times New Roman'; font-size: 12pt;"> All of the above.</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"><o:p></o:p></span></div>
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<span style="font-family: 'Times New Roman'; font-size: 12pt;">There are several factors a trial court may find helpful when balancing a product's utility against the risk the product creates including the usefulness and desirability of the product; the safety aspects of the product; the availability of a substitute product that would meet the same need and not be as unsafe; and the manufacturer's ability to eliminate the unsafe character of the product without impairing its usefulness or making it too expensive to maintain its utility.</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"><o:p></o:p></span></div>
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<span style="font-family: 'Times New Roman'; font-size: 12pt;">Which of the following causes of action stem from contract theory? </span><span style="font-family: 'Times New Roman'; font-size: 12pt;"><br /></span><b><u><span style="font-family: 'Times New Roman'; font-size: 12pt;">A.</span></u></b><span style="font-family: 'Times New Roman'; font-size: 12pt;"> Breach of warranty.</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"><br /></span><span style="color: grey; font-family: 'Times New Roman'; font-size: 12.0000pt; mso-spacerun: 'yes';">B.</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"> Negligence.</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"><br /></span><span style="color: grey; font-family: 'Times New Roman'; font-size: 12.0000pt; mso-spacerun: 'yes';">C.</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"> Strict-liability in tort.</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"><br /></span><span style="color: grey; font-family: 'Times New Roman'; font-size: 12.0000pt; mso-spacerun: 'yes';">D.</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"> Failure to warn.</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"><br /></span><span style="color: grey; font-family: 'Times New Roman'; font-size: 12.0000pt; mso-spacerun: 'yes';">E.</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"> Failure to warn and breach of warranty.</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"><o:p></o:p></span></div>
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<span style="font-family: 'Times New Roman'; font-size: 12pt;">Unlike negligence and strict-liability theories, breach of warranty stems from contract theory rather than tort theory.</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"><o:p></o:p></span></div>
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<span style="font-family: 'Times New Roman'; font-size: 12pt;">Under which of the following is the breach of warranty theory of liability established? </span><span style="font-family: 'Times New Roman'; font-size: 12pt;"><br /></span><b><u><span style="font-family: 'Times New Roman'; font-size: 12pt;">A.</span></u></b><span style="font-family: 'Times New Roman'; font-size: 12pt;"> The Uniform Commercial Code.</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"><br /></span><span style="color: grey; font-family: 'Times New Roman'; font-size: 12.0000pt; mso-spacerun: 'yes';">B.</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"> The Federal Contract Guide.</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"><br /></span><span style="color: grey; font-family: 'Times New Roman'; font-size: 12.0000pt; mso-spacerun: 'yes';">C.</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"> The Federal Commercial Code.</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"><br /></span><span style="color: grey; font-family: 'Times New Roman'; font-size: 12.0000pt; mso-spacerun: 'yes';">D.</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"> The Restatement (Second) of Torts.</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"><br /></span><span style="color: grey; font-family: 'Times New Roman'; font-size: 12.0000pt; mso-spacerun: 'yes';">E.</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"> The Restatement (Third) of Torts.</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"><o:p></o:p></span></div>
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<span style="font-family: 'Times New Roman'; font-size: 12pt;">Unlike negligence and strict-liability theories, breach of warranty stems from contract theory rather than tort theory. This theory of liability is established through the Uniform Commercial Code (UCC).</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"><o:p></o:p></span></div>
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<span style="font-family: 'Times New Roman'; font-size: 12pt;">Under which of the following theories may a plaintiff be able to proceed even if the plaintiff cannot trace an injury caused by a product to any particular manufacturer? </span><span style="font-family: 'Times New Roman'; font-size: 12pt;"><br /></span><span style="color: grey; font-family: 'Times New Roman'; font-size: 12.0000pt; mso-spacerun: 'yes';">A.</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"> The shared liability theory.</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"><br /></span><b><u><span style="font-family: 'Times New Roman'; font-size: 12pt;">B.</span></u></b><span style="font-family: 'Times New Roman'; font-size: 12pt;"> The market share theory.</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"><br /></span><span style="color: grey; font-family: 'Times New Roman'; font-size: 12.0000pt; mso-spacerun: 'yes';">C.</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"> The trade theory.</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"><br /></span><span style="color: grey; font-family: 'Times New Roman'; font-size: 12.0000pt; mso-spacerun: 'yes';">D.</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"> The shared market liability theory.</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"><br /></span><span style="color: grey; font-family: 'Times New Roman'; font-size: 12.0000pt; mso-spacerun: 'yes';">E.</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"> The shared production theory.</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"><o:p></o:p></span></div>
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<span style="font-family: 'Times New Roman'; font-size: 12pt;">Sometimes, however, some plaintiffs may not learn of their injuries until years after the injury occurs. By this time, plaintiffs cannot trace the product to any particular manufacturer. Recovery may be possible because of the market share theory.</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"><o:p></o:p></span></div>
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<span style="font-family: 'Times New Roman'; font-size: 12pt;">Courts using the market share theory generally require that the plaintiff prove which of the following? </span><span style="font-family: 'Times New Roman'; font-size: 12pt;"><br /></span><span style="color: grey; font-family: 'Times New Roman'; font-size: 12.0000pt; mso-spacerun: 'yes';">A.</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"> All defendants are tortfeasors.</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"><br /></span><span style="color: grey; font-family: 'Times New Roman'; font-size: 12.0000pt; mso-spacerun: 'yes';">B.</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"> The allegedly harmful products are identical and share the same defective qualities.</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"><br /></span><span style="color: grey; font-family: 'Times New Roman'; font-size: 12.0000pt; mso-spacerun: 'yes';">C.</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"> The plaintiff is unable to identify which defendant caused her injury, through no fault of her own.</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"><br /></span><span style="color: grey; font-family: 'Times New Roman'; font-size: 12.0000pt; mso-spacerun: 'yes';">D.</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"> The manufacturers who sold substantially all the defective products in the relevant area and during the relevant time are named as defendants.</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"><br /></span><b><u><span style="font-family: 'Times New Roman'; font-size: 12pt;">E.</span></u></b><span style="font-family: 'Times New Roman'; font-size: 12pt;"> All of the above.</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"><o:p></o:p></span></div>
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<span style="font-family: 'Times New Roman'; font-size: 12pt;">Courts using the market share theory generally require that the plaintiff prove that (1) all defendants are tortfeasors; (2) the allegedly harmful products are identical and share the same defective qualities; (3) the plaintiff is unable to identify which defendant caused her injury, through no fault of her own; and (4) the manufacturers of substantially all the defective products in the relevant area and during the relevant time are named as defendants.</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"><o:p></o:p></span></div>
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<span style="font-family: 'Times New Roman'; font-size: 12pt;">What was the result in the case opener involving the lawsuit against the sperm bank for providing sperm with a genetic defect? </span><span style="font-family: 'Times New Roman'; font-size: 12pt;"><br /></span><span style="color: grey; font-family: 'Times New Roman'; font-size: 12.0000pt; mso-spacerun: 'yes';">A.</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"> The lawsuit was dismissed because of the court's decision that sperm is not a product.</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"><br /></span><span style="color: grey; font-family: 'Times New Roman'; font-size: 12.0000pt; mso-spacerun: 'yes';">B.</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"> The lawsuit was dismissed because of the court's decision that the plaintiffs had suffered no damages.</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"><br /></span><span style="color: grey; font-family: 'Times New Roman'; font-size: 12.0000pt; mso-spacerun: 'yes';">C.</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"> The lawsuit was dismissed because of the court's decision that the sperm was not defective.</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"><br /></span><b><u><span style="font-family: 'Times New Roman'; font-size: 12pt;">D.</span></u></b><span style="font-family: 'Times New Roman'; font-size: 12pt;"> The lawsuit was not dismissed, and the court ruled that a sperm bank could be sued under product liability laws.</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"><br /></span><span style="color: grey; font-family: 'Times New Roman'; font-size: 12.0000pt; mso-spacerun: 'yes';">E.</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"> The lawsuit was not dismissed, and the court awarded damages to the plaintiff based upon the costs of raising the child at issue.</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"><o:p></o:p></span></div>
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<span style="font-family: 'Times New Roman'; font-size: 12pt;">The case was the first decision to hold that a sperm bank could be sued under product liability theories for the sperm it provides.</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"><o:p></o:p></span></div>
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<span style="font-family: 'Times New Roman'; font-size: 12pt;">What was the result in </span><u><span style="font-family: 'Times New Roman'; font-size: 12pt;">Wyeth v. Levine,</span></u><span style="font-family: 'Times New Roman'; font-size: 12pt;"> the case in which the plaintiff sued the defending drug company claiming the defendant improperly labeled a drug regarding intravenous injection? </span><span style="font-family: 'Times New Roman'; font-size: 12pt;"><br /></span><span style="color: grey; font-family: 'Times New Roman'; font-size: 12.0000pt; mso-spacerun: 'yes';">A.</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"> That the case should be dismissed because the defendant could not be subjected to both federal and state law.</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"><br /></span><span style="color: grey; font-family: 'Times New Roman'; font-size: 12.0000pt; mso-spacerun: 'yes';">B.</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"> That the case should be dismissed because state law was preempted by federal law.</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"><br /></span><span style="color: grey; font-family: 'Times New Roman'; font-size: 12.0000pt; mso-spacerun: 'yes';">C.</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"> Both that the case should be dismissed because the defendant could not be subjected to both federal and state law, and that the case should be dismissed because state law was preempted by federal law.</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"><br /></span><b><u><span style="font-family: 'Times New Roman'; font-size: 12pt;">D.</span></u></b><span style="font-family: 'Times New Roman'; font-size: 12pt;"> That the jury verdict would be upheld because the defendant could comply with its state and federal law obligations.</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"><br /></span><span style="color: grey; font-family: 'Times New Roman'; font-size: 12.0000pt; mso-spacerun: 'yes';">E.</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"> That the jury verdict would be upheld because Wyeth failed to submit evidence that the plaintiff was guilty of comparative negligence.</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"><o:p></o:p></span></div>
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<span style="font-family: 'Times New Roman'; font-size: 12pt;">According to the Supreme Court, "it is not impossible for Wyeth to comply with its state and federal law obligations and that Levine's common-law claims do not stand as an obstacle to the accomplishment of Congress' purposes in the FDCA [Food, Drug, and Cosmetic Act]."</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"><o:p></o:p></span></div>
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<span style="font-family: 'Times New Roman'; font-size: 12pt;">Under which of the following theories of product liability can a plaintiff recover solely for economic damage? </span><span style="font-family: 'Times New Roman'; font-size: 12pt;"><br /></span><span style="color: grey; font-family: 'Times New Roman'; font-size: 12.0000pt; mso-spacerun: 'yes';">A.</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"> Product responsibility</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"><br /></span><span style="color: grey; font-family: 'Times New Roman'; font-size: 12.0000pt; mso-spacerun: 'yes';">B.</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"> Strict liability</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"><br /></span><b><u><span style="font-family: 'Times New Roman'; font-size: 12pt;">C.</span></u></b><span style="font-family: 'Times New Roman'; font-size: 12pt;"> Breach of warranty</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"><br /></span><span style="color: grey; font-family: 'Times New Roman'; font-size: 12.0000pt; mso-spacerun: 'yes';">D.</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"> All the above</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"><br /></span><span style="color: grey; font-family: 'Times New Roman'; font-size: 12.0000pt; mso-spacerun: 'yes';">E.</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"> Strict liability and breach of warranty, but not product responsibility</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"><o:p></o:p></span></div>
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<span style="font-family: 'Times New Roman'; font-size: 12pt;">Japanese law fails to recognize fault of the part of the consumer in product liability cases, and manufacturers must bear the full burden when a product is found to be defective.</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"><o:p></o:p></span></div>
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<b><u><span style="font-family: 'Times New Roman'; font-size: 12pt;">F</span></u></b><b><u><span style="font-family: 'Times New Roman'; font-size: 12pt;">ALSE</span></u></b><b><u><span style="font-family: 'Times New Roman'; font-size: 12pt;"><o:p></o:p></span></u></b></div>
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<span style="font-family: 'Times New Roman'; font-size: 12pt;">W</span><span style="font-family: 'Times New Roman'; font-size: 12pt;">hich of the following was the result in</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"> Radford v. We</span><span style="font-family: 'Times New Roman'; font-size: 12pt;">lls Fargo Bank, the case in the text in which the plaintiff sued claiming that a mortgage loan was a defective product?</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"><o:p></o:p></span></div>
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<span style="font-family: 'Times New Roman'; font-size: 12pt;">Recognizing that product liability focuses on tangible items, the court ruled that a loan is not a product for purposes of product liability law.</span><span style="font-family: 'Times New Roman'; font-size: 12pt;"><o:p></o:p></span></div>
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