3.  Good transitions prevent all children from moving at the same time.

9.  Good storage helps children develop a sense of responsibility.

14.  Prosocial behavior is not supported by adults who

1.  Children do their best art work when teachers provide models.

16.  Components of literacy include:

In preparing a company’s statement of cash flows for the most recent year, the following information is available: Loss on the sale of equipment $ 14,800 Purchase of equipment for cash 153,000 Proceeds from the sale of equipment 134,000 Repayment of outstanding bonds 91,000 Purchase of treasury stock 66,000 Issuance of common stock 100,000 Purchase of land for cash 123,000 Increase in accounts receivable during the year 47,000 Decrease in accounts payable during the year 79,000 Payment of cash dividends 39,000 Net cash flows from investing activities for the year were:

Cantrell Company is required by law to collect and send sales taxes to the state. If Cantrell has $12,000 of cash sales that are subject to an 9% sales tax, what is the journal entry to record the cash sales?

On January 1, Parson Freight Company issues 8.0%, 10-year bonds with a par value of $3,200,000. The bonds pay interest semiannually. The market rate of interest is 9.0% and the bond selling price was $2,982,557. The bond issuance should be recorded as:

Torino Company has 1,800 shares of $10 par value, 5.0% cumulative preferred stock and 18,000 shares of $10 par value common stock outstanding. The company paid total cash dividends of $500 in its first year of operation. The cash dividend that must be paid to preferred stockholders in the second year before any dividend is paid to common stockholders is:

Ultimate Sportswear has $230,000 of 7% noncumulative, preferred stock outstanding. Ultimate Sportswear also has $630,000 of common stock outstanding. In the company’s first year of operation, no dividends were paid. During the second year, the company paid cash dividends of $43,000. This dividend should be distributed as follows: