Which of the following is NOT a change in estimate?

ROYAL Co.’s defined benefit pension plan had the information below for the current year:   Fair value of plan assets, beginning of the year $3,600,000 Expected rate of return 12% Employer contributions $450,000 Benefits paid $350,000 Fair value of plan assets, end of year $4,100,000                     What amount is the actual return on plan assets?

Which of the following cases could need hypodermic tissue building?

Points of insertion for hypodermic injection or channeling

Any substances or agents which will cause an external discoloration to be removed or lessened

The outline of hair growth on the head or face; the lowest centrally located part of the hair of the cranium

Projection of the jaw(s) beyond the projection of the forehead

A muscled of facial expression which depresses the angle of the mouth

Did you attend the live Webinar on November 8th?        (5 additional points) (Attendance will be verified)

Which of the following types of nuts contains the most protein for the least cost?        (1 pt)