The balance sheet of Morgan and Rockwell was as follows immediately prior to the partnership’s liquidation: cash, 20,000; other assets, 160,000; liabilities, 40,000; Morgan, capital, 60,000; Rockwell, capital, 80,000. The other assets were sold for 139,000. Morgan and Rockwell share profits and losses in a 2:1 ratio. As a final cash distribution from the liquidation, Rockwell will receive cash totaling

Which is NOT associated with myocardial infarction?

The poetry of Langston Hughes combining the idioms of African-American speech and the rhythms of the blues.

excerpt from “A Measure of Restraint,” by Chet Raymo   On September 13, 1987, two unemployed young men in search of a fast buck entered a partly demolished radiation clinic in Goiânia, Brazil. They removed a derelict cancer therapy machine containing a stainless steel cylinder, about the size of a gallon paint can, which they sold to a junk dealer for twenty-five dollars. Inside the cylinder was a cake of crumbly powder that emitted a mysterious blue light. The dealer took the seemingly magical material home and distributed it to his family and friends. His six-year-old niece rubbed the glowing dust on her body. One might imagine that she danced, eerily glowing in the sultry darkness of the tropic night like an enchanted sprite. The dust was cesium-137, a highly radioactive substance. The lovely light was the result of the decay of the cesium atoms. Another product of the decay was a flux of invisible particles with the power to damage living cells. The girl is dead. Others died or became grievously sick. More than two hundred people were contaminated. A beautiful, refulgent dust, stolen from an instrument of healing, had become the instrument of death. The junk dealer’s niece was not the only child who rubbed the cesium on her body like carnival glitter, and the image of those luminous children will not go away, Their story is a moral fable for our times—a haunting story, touched with dreamlike beauty and ending in death. It evokes another story that took place almost a century ago, another story that illustrates the risks that are sometimes imposed by knowledge. It is a story of Marie and Pierre Curie, the discoverers of radium, as told by their daughter Eve. The story begins at nine o’clock in the evening at the Curies’ house in Paris. Marie is sitting at the bedside of her four-year-old daughter, Irene. lt is a nightly ritual; the child is uncomfortable without her mother’s presence. Marie sits quietly near the girl until the restless young voice gives way to sleep. Then she goes downstairs to her husband Pierre. Husband and wife have just completed an arduous four-year effort to isolate from tons of raw ore the tiny amount of the new element that will win them fame. The work is still on their minds: the laboratory, the workbenches, the flasks and vials. “Suppose we go down there for a moment,” suggests Marie. They walk through the night to the laboratory and let themselves in. “Don’t light the lamps,” says Marie, in darkness. Before their recent success in isolating a significant amount of the new element, Pierre had expressed the wish that radium would have “a beautiful color.” Now it is clear that the reality is better than the wish. Unlike any other element, radium is spontaneously luminous! On the shelves in the dark laboratory precious particles of radium in their tiny glass receivers glow with an eerie blue light. “Look! Look!” says Marie. She sits down in darkness, her face turned toward the glowing vials. Radium. Their radium! Pierre stands at her side. Her body leans forward, her eyes attentive; she adopts the posture that had been hers an hour earlier at the bedside of her child. Eve Curie called it “the evening of the glowworms.”                 Marie and Pierre Curie and their new element became famous. By the middle of the first decade of this century had begun what can only be called a radium craze. A thousand and one uses were proposed for the material with the mysterious emanations. The curative powers of a radium solution—called “liquid sunshine”—were widely touted. It was soon discovered that radium killed bacteria, and suggested uses included mouthwashes and toothpastes. Health spas with traces of radium in the water became popular. Entertainers created “radium dances,” in which props and costumes coated with fluorescent salts of radium glowed in the dark. It is said that in New York people played “radium roulette,” with a glowing wheel and hall, and refreshed themselves with luminescent cocktails of radium-spiked liquid. The most important commercial application of radium was in the manufacture of self-luminous paint, widely used for the numerals of watches and clocks that could he read in the dark. Hundreds of women were employed applying the luminous compound to the dials. It was a common practice for them to sharpen the tips of their brushes with their lips. Many of these women were later affected by anemia and lesions of the jawbone and mouth; a number of them died. By 1930 the physiological hazards of radioactivity were recognized by the medical profession and the reckless misuse of radium had mostly ceased. But the mysterious emanations—which properly used are an effective treatment for cancer—had taken their toll. Marie Curie discovered the secret of the stars; her tiny glass vials contained the distilled essence of the force that makes the universe glow with light. She died of radiation-induced leukemia, with cataracts on her eyes and her fingertips marked by sores that would not heal. Like many of the gifts of knowledge, radium had proved a mixed blessing. The poet Adrienne Rich1 has described Marie Curie’s death this way: She died                               a famous woman                             denying her wounds denying her wounds came from the same source as her power The evening of the glowworms! Eve Curie’s evocative phrase might also be used to describe the dance of the Brazilian children, their bodies luminous with cesium-137. In these two stories we are drawn at last and emphatically into the circle of the Janus-faced2 god. Death and beauty, wounds and power: the piercing horns of the dilemma of science, demanding from the seeker of truth a measure of restraint.  Adrienne Rich: American poet, born 1929. Janus: An ancient Roman god imagined to have two faces looking in opposite directions.  

The Tracker Company forecasts that total overhead for the current year will be $14,500,000 with 250,000 total machine hours. Year to date, the actual overhead is $16,000,000 and the actual machine hours are 330,000 hours. The predetermined overhead rate based on machine hours is

Perry Company is a manufacturing company that has worked on several production jobs during the first quarter of the year.  Below is a list of all the jobs for the quarter:     Balance Job No. 500 $ 750 Job No. 501 1,455 Job No. 502 655 Job No. 503 875 Job No. 504 550   Jobs 500, 502,503 and 504 were completed.  Jobs 500 and 502 were sold at a profit of $1,500 on each job.   What is the ending balance of Work in Process for Perry Company at the end of the first quarter?

Sale of capital stock

On January 1, Marble Company obtained a $55,000, 4-year, 5% installment note from Ameribank. The note requires annual payments consisting of principal and interest of $14,772, beginning on December 31 of the current year. The December 31, Year 1 carrying amount in the amortization table for this installment note will be equal to:

Manney Inc. has 5,000 shares of 4%, $100 par value, cumulative preferred stock and 60,000 shares of $2 par value common stock outstanding at December 31, 2012. What is the annual dividend on the preferred stock?

Peggy Shoemaker receives an hourly wage rate of $35, with time and a half for all hours worked in excess of 40 hours during a week. Payroll data for the current week are as follows: hours worked, 43; federal income tax withheld, $350; social security tax rate, 6.0%; and Medicare tax rate, 1.5%.  What is the gross pay for Peggy?