Answer:
a. Reversal entry:
Debit Rent expense $4,650
Credit Miscellaneous Expense $4,650
Correct Entry:
Debit Rent expense $4,650
Credit Cash $4,650
b. Reversal entry:
Debit Accounts payable $3,700
Credit Cash $3,700
Correct Entry
Debit Cash $3,700
Credit Accounts Receivable $3,700
Explanation:
Reverse entry is to simply close to zero the original entry that has been made in mistake. Afterwards, record the correct entry to properly account the transaction.
To reverse the previously made entry, we simply debit what is credited and debit what is credited.
a. We need to close the rent expense credited by debiting it and credit the miscellaneous expense that is previously debited to zereod out the mistake recording. Then to record the correct entry, Debit Rent expense and Credit Cash at the amount $4,650
b. Just ike what we did on the previous transaction, we will debit the Accounts payable and credit the cash that has been recorded by mistake to zereod out the balance and then make the correct entry. Debit Cash $3,700 and credit Accounts receivable $3,700.
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THE COMPANY'S EARNING PER SHARE FOR THE YEAR WILL BE $2.30 PER SHARE.
Explanation:
FOR CALCULATING EARNING PER SHARE WE HAVE TO USED THE FOLLOWING FORMULA:
EARNING PER SHARE = 
GIVEN:
NET INCOME = $9,660,000
NO. OF OUTSTANDING SHARE AT BEGINNING OF YEAR = 4,100,000
NO. OF OUTSTANDING SHARE AT END OF YEAR = 4,300,000
AS PER GIVEN FORMULA :
AVERAGE COMMON STOCK OUT STANDING = 
= 4200000 SHARES
NOW WE WILL FIND EARNING PER SHARE USING ABOVE FORMULA:
EARNING PER SHARE = $ 2.30 PER SHARE
Modern BiotechnologyModern biotechnology refers to a number of techniques that involve the intentional manipulation of genes, cells and living tissue in a predictable and controlled manner to generate changes in the genetic make-up of an organism or produce new tissue. Examples of these techniques include: recombinant DNA techniques (r DNA or genetic engineering), tissue culture and mutagenesis. Traditional Biotechnology Traditional biotechnology refers to a number of ancient ways of using living organisms to make new products or modify existing ones. In its broadest definition, traditional biotechnology can be traced back to human's transition from hunter-gatherer to farmer. As farmers, humans collected wild plants and cultivated them and the best yielding strains were selected for growing the following seasons.
Explanation:
