On July 1, 2013, TSLA Company issued $2,000,000 of 10-year, 8.5% bonds at 99.  TSLA uses the straight-line amortization method to determine interest expense.  Interest is paid each June 30 and December 31. The entry recorded by TSLA Company on June 30, 2023 upon maturity at the end of the bond’s term will include:

On the statement of cash flows, purchasing equipment during the year is:     

On September 1, 2023, ManIron Corp. signed a $400,000, 8%, note payable with the amount borrowed plus accrued interest due on May 31, 2024. What amount of cash will be needed to pay back the note payable plus any accrued interest on May 31, 2024?    

Of the following characteristics, which is not generally regarded as a right of common shareholders?          

A year-end review of Accounts Receivable and estimated uncollectible percentages revealed the following: Days Outstanding Accounts Receivable Est. Percent Uncollectible 1-30 days $62,000​ 3% 31-60 days $41,000​ 4% 61-90 days $22,000​ 10% Over 90 days $8000​ 52% Before the year-end adjustment, the credit balance in Allowance for Uncollectible Accounts was $1200. Under the aging-of-receivables method, the Uncollectible-Account Expense at year-end is:

On December 1, Macy Company sold merchandise with a selling price of $1000 on account to Mrs. Jorgensen, with terms 2/10, n/30. Using the gross method and ignoring cost of goods sold, what journal entry did Macy Company prepare on December 1? Macy expects no sales returns.

Miscellaneous costs associated with the purchase of new equipment include: Insurance costs before the equipment is ready for use $2000​ Maintenance costs before the equipment is ready for use 700​ Insurance costs after the equipment is placed into service 1800​ Cost of test run 700​ Training costs for employees to learn how to use equipment 400​ What is the amount assigned to the new equipment?

Questions #38  –  52 (all the rest of the exam questions) are based on ONE PATIENT CASE as follows: Mary is a 55-year-old female with CC of 3-month history of left sided neck and central – left upper back/scapula pain. SH: married with twin 10 year old children; she is trained as a research lab. technician but is currently a homemaker. CLOF: Mary reports she’s having a hard time keeping up with her husband and children and increasing difficulty managing her home. Even minor activities such as reaching to upper cabinets/closets, lifting and carrying groceries or laundry result in significant pain. As a result she has been very sedentary lately and feels that she fatigues easily. PMH:  hypercholestemia (210mg/dL) SH: 1 pack per day smoker x 35 years MEDS: takes Tylenol for current pain; started taking over the counter allergy medicine, Zyrtec, by mouth 3 weeks ago because of recent nasal congestion and cough. She is self referred to PT with goals to decrease pain, return to regular activities and exercise, and to feel good enough to be able to start part-time work. PHYSICAL EXAMINATION: Posture and Observation: Posterior pelvic tilt, increased thoracic kyphosis, Mod forward head, C – spine in L side bend.   Height:  1.75 meters  (69 in)    Weight: 55 kg  (121 lbs)       BMI: 18.28 VSs at rest: HR 84 bpm, reg ;  RR 22,  upper chest breathing pattern  BP  120/75 Active Range of Motion: Cervical spine: flexion 0 to 30 degrees; extension 0 to 25 degrees; rotation (R) 0 to 40 degrees, (L) 0 to 15 degrees; sidebending (R) 0 to 30 degrees, (L) 0 to 20 degrees MMT Strength Testing: Upper trapezius (B) 5/5; middle trapezius (R) 3/5, (L) 2/5; lower trapezius (B) 2/5; sternocleidomastoid (B) 2/5; trunk curl 3/5; bilat leg lowering (abdominals)  2/5; Palpation: Tender to light pressure in suboccipital region, medial upper and mid trapezius, SCM origin & insertion L > R Function: sitting tol. 20 mins, standing tol. 15 mins, can lift 5lbs from knee to waist and waist to shoulder level with mild increase in discomfort; unable to lift heavier loads due to significant increase in pain, unable to lift loads from floor level, unable to reach/lift overhead due to pain.  Amb. independently indoor and outdoors w/o assistive device, up to ½ mile on level surfaces with reports of fatigue and increased discomfort/pain; Amb. elevations independently w/o AD but uses 1 rail on stairs for stability. Question 38. Does the patient history & exam raise any yellow or red flags?  Briefly explain your answer/s. (3pts)

Which of the following statements about obesity is FALSE? 

Which one of the patients described below would be the best candidate for of a community based wellness program consisting of moderate to vigorous aerobic activities, referral to a nutritionist and education about healthy lifestyle?