On January 1, 2021, the Moody Company entered into a transaction for 100% of the outstanding common stock of Osorio Company. To acquire these shares, Moody issued $400 in long-term liabilities and also issued 40 shares of common stock having a par value of $1 per share but a fair value of $10 per share. Moody paid $20 to lawyers, accountants, and brokers for assistance in bringing about this acquisition. Another $15 was paid in connection with stock issuance costs. Prior to these transactions, the balance sheets for the two companies were as follows:     Moody   Osorio Cash $ 180     $ 40   Receivables   810       180   Inventories   1,080       280   Land   600       360   Buildings (net)   1,260       440   Equipment (net)   480       100   Accounts payable   (450 )     (80 ) Long-term liabilities   (1,290 )     (400 ) Common stock ($1 par)   (330 )         Common stock ($20 par)           (240 ) Additional paid-in capital   (1,080 )     (340 ) Retained earnings   (1,260 )     (340 )   Note: Parentheses indicate a credit balance.In Moody’s appraisal of Osorio, three assets were deemed to be undervalued on the subsidiary’s books: Inventory by $10, Land by $40, and Buildings by $60.If Osorio retains a separate corporate existence, what amount was recorded as the investment in Osorio?                         A)    $400.                   B)    $440.            C)    $800.            D)    $820.            E)    $835.

Name the specific portion of the knee that the bamboo pointer is pointing to: _______

Name the specific area of the previously named bone that the black arrows are pointing to: _______

The nurse is providing instructions to a client who will be self-administering eye drops.  To minimize the systemic effect that eye drops can produce, the client is instructed to:

Presented below are the financial balances for the Boxwood Company and the Tranz Company as of December 31, 2020, immediately before Boxwood acquired Tranz. Also included are the fair values for Tranz Company’s net assets at that date (all amounts in thousands).     Boxwood Tranz Co. Tranz Co. Book Value Book Value Fair Value   12/31/20 12/31/20 12/31/20 Cash $ 870     $ 240     $ 240   Receivables   660       600       600   Inventory   1,230       420       580   Land   1,800       260       250   Buildings (net)   1,800       540       650   Equipment (net)   660       380       400   Accounts payable   (570 )     (240 )     (240 ) Accrued expenses   (270 )     (60 )     (60 ) Long-term liabilities   (2,700 )     (1,020 )     (1,120 ) Common stock ($20 par)   (1,980 )                 Common stock ($5 par)           (420 )         Additional paid-in capital   (210 )     (180 )         Retained earnings   (1,170 )     (480 )         Revenues   (2,880 )     (660 )         Expenses   2,760       620             Note: Parenthesis indicate a credit balanceAssume a business combination took place at December 31, 2020. Boxwood issued 50 shares of its common stock with a fair value of $35 per share for all of the outstanding common shares of Tranz. Stock issuance costs of $15 (in thousands) and direct costs of $10 (in thousands) were paid to effect this acquisition transaction. To settle a difference of opinion regarding Tranz’s fair value, Boxwood promises to pay an additional $5.2 (in thousands) to the former owners if Tranz’s earnings exceed a certain sum during the next year. Given the probability of the required contingency payment and utilizing a 4% discount rate, the expected present value of the contingency is $5 (in thousands). Compute consolidated inventory immediately following the acquisition.                         A)    $1,650.                B)    $1,810.            C)    $1,230.            D)    $580.            E)    $1,830.

A postcardiac surgery client with a blood urea nitrogen (BUN) level of 45 mg/dL and a serum creatinine level of 2.2 mg/dL has a total urine output of 25 mL.  The nurse understands that the client is at risk for?

Name the specific area of the previously named bone that the black arrow is pointing to. _______

What complication of enucleation should be addressed by the nurse during the immediate post-operative period?

Bassett Inc. acquired all of the outstanding common stock of Brinkman Corp. on January 1, 2019, for $422,000. Equipment with a ten-year life was undervalued on Brinkman’s financial records by $48,000. Brinkman also owned an unrecorded customer list with an assessed fair value of $71,000 and an estimated remaining life of five years.Brinkman earned reported net income of $185,000 in 2019 and $226,000 in 2020. Dividends of $75,000 were paid in each of these two years. Selected account balances as of December 31, 2021, for the two companies follow.     Bassett Brinkman Revenues $ 1,120,000   $ 860,000   Expenses   500,000     600,000   Investment income   Not given     0   Retained earnings, 1/1/21   850,000     650,000   Dividends paid   132,000     80,000     If the partial equity method had been applied, what was 2021 consolidated net income?                         A)    $260,000.                        B)    $620,000.            C)    $861,000.            D)    $880,000.            E)    $1,291,000.

This vertebra has a specific name. Name it. _______