During August, Boxer Company sells $361,000 in merchandise that has a one year warranty. Experience shows that warranty expenses average about 5% of the selling price. The warranty liability account has a credit of $12,300 before adjustment. Customers returned merchandise for warranty repairs during the month that used $8,900 in parts for repairs. The entry to record the estimated warranty expense for the month is:

On November 1, Alan Company signed a 120-day, 8% note payable, with a face amount of $9,000. What is the maturity value (principle plus interest) of the note on March 1? (Use 360 days a year)

A corporation sold 12,500 shares of its $10 par value common stock at a cash price of $12 per share. The entry to record this transaction would include:

The stockholders’ equity of TVX Company at the beginning of the day on February 5 follows: Common stock — $10 par value, 150,000 shares authorized, 60,000 shares issued and outstanding                         $600,000 Paid-in capital in excess of par value, common stock                                                                                                           425,000 Retained earnings                                                                                                                                                                     550,000     Total stockholders’ equity                                                                                                                                                $1,575,000 On February 5, the directors declare a 20% stock dividend distributable on February 28 to the February 15 stockholders of record. The stock’s market value is $40 per share on February 5 before the stock dividend. The entries to record both the dividend declaration and its distribution are:

  (A)  Janeway’s figure to the left illustrates features of immunoglobulin light (IgL) chains.  Considering features of the immunoglobulin heavy (IgH) chain, where is the variability encoded for the HV1 (CDR1), or how is the variability generated somatically?  (2 points) (B)  Considering features of the IgH chain, where is the variability encoded for HV3 (CDR3), or how is the variability generated somatically?  (2 points) (C)  Where in the genome is framework region 4 (FR4) encoded for IgH chains?  (2 points) (D)  Briefly explain why a VH segment cannot join directly with a JH segment.  (2 points) (E)  Briefly describe one advantage and one disadvantage of junctional diversity during the rearrangement of immunoglobulin gene segments.  (2 points)  

The ________ removes liquid (condensate) before the gas is piped to a flare or generator.

Which of the following is not a challenge of landfill mining?

Which of the following is not an example of a primary drainage material?

Gas generation is a rate function of ____, ____, ____, and ____.

Indoor air monitoring is required at a landfill gas structure built on a closed landfill.