Use the adjusted trial balance and prepare a properly formatted Statement of Retained Earning Holiday’s Music Corp. Adjusted Trial Balance 30-Apr   Dr. Cr. Cash $68,000   Accounts Receivable 12,000   Prepaid Insurance 850   Prepaid Advertising 13,250   Office Supplies                1,475   Merchandise Inventory            27,850   Estimated Returns Inventory 4,370 Equipment          250,000   Accumulated Depreciation-Equipment   $100,000 Music Copyrights            60,000   Accounts Payable   10,300 Salaries Payable   63,018 Customer Refunds Payable 3,800 Notes Payable (short term)   7,500 Long-term Notes Payable    92,500 Common Stock   25,000 Retained Earnings   170,062 Dividends 30,000   Sales   $265,065 Sales Discount            25,702   Cost of Goods Sold          124,209   Insurance Expense (on office)              3,000   Advertising Expense              1,900   Office Salaries Expense            23,000   Office Supplies Expense              13,319   Office Rent            24,000   Depreciation Expense- Office Building              5,000   Royalties (an expense)            26,000   Travel Expenses (sales related)            13,200   Utilities Expense              7,230   Interest Expense              2,890                 Totals $737,245 $737,245  

A nurse is conducting a patient history to evaluate the risk of fluid and electrolyte imbalances. The following statement by the patient requires immediate follow-up by the nurse:

A company had the following purchases and sales during its first year of operations:   Beginning Inventory Purchases Sales 70 units at $20 March: 135 units at $22 105 units April: 115 units at $25 100 units August 110 units at $30 140 units December: 100 units at $35 155 units  On December 31, there were 30 units remaining in ending inventory.  (Assume all sales were made on the last day of the month.) Using the perpetual FIFO inventory costing method, what is the value of cost of goods sold? Using the perpetual FIFO inventory costing method, what is the value of ending inventory? You must show your work to receive credit, but you do not have to create tables or an inventory record. Showing the math calculations is sufficient. 

Discussion Question: List of four times you should always change gloves.

Potentially hazardous food has a pH greater than ________ and a water activity of ______ or more.

How often should a pair of single-use gloves be changed if an employee is working continuously on the same task?

When washing hands, after applying the soap rub your hands together for 10 seconds.

Discussion Question: What are the four phases of bacterial growth curve?  

Regarding food thermometers, which statement is false? They should:

Poultry and stuffed meats should be cooked to an internal temperature of _______ for 15 seconds to be considered safe.