Answer:
The journal entry is shown below:
Explanation:
The journal entry for the following will be as:
Accounts Payable A/c.......................Dr $4,000
Merchandise Inventory A/c..........Cr $80
Cash A/c..............................................Cr $3,920
As the buyer purchases merchandise worth $4,000, so the accounts payable account is debited and the buyer will be applied a discount of 2%, so merchandise inventory is credited and against the cash is paid, so the cash account is credited.
Working Note:
Discount = Amount × 2%
= $4,000 × 2%
= $80
Answer:
a.
Accumulated depreciation 44600 Dr
Cash 52700 Dr
Equipment 84400 Cr
Gain on disposal 12900 Cr
b.
Accumulated depreciation 44600 Dr
Cash 39800 Dr
Equipment 84400 Cr
c.
Accumulated depreciation 44600 Dr
Cash 34700 Dr
Loss on disposal 5100 Dr
Equipment 84400 Cr
Explanation:
First we need to determine the net book value of the equipment at the time of sale. The net book value is the net value after deducting accumulated depreciation from the cost of the asset.
Net Book value = Cost - Accumulated depreciation
Net Book Value = 84400 - 44600 = $39800
- If the asset is sold for more than its net book value, there is gain on disposal.
- If it is sold for exactly its net book value, there is no gain or no loss on disposal.
- If it is sold for less than its net book value, there is loss on disposal.
a.
Gain on disposal = 52700 - 39800 = $12900
b.
No gain or no loss as Net Book Value of the asset equals the amount of cash it is sold for.
c.
Loss on disposal = 34700 - 39800 = - $5100
Practically speaking, both of them are correct. Technician A who uses an oxy-acetylene torch to remove oil galley plugs would spend more time than Technician B (assuming he uses a drill with appropriate drill bit size). Technician A would induce heat via the torch to expand the hole in the engine block. Doing this would allow the stubborn oil galley plugs slip out the hole easily. Adding paraffin wax at the other end would speed up the removal. Technician B should initially use a smaller size drill bit to provide a pilot hole then proceed with square head bit to detach the plug.
It's a special privilege (<span>freedom or immunity)</span> granted to an individual or a group.
Hope this helps !
Photon
Answer:
Serotonin
Explanation:
Serotonin is a neurotransmitter that gives people a feeling of happiness, vitality and vitality. It is therefore known as the happiness hormone. In the absence of a depressed, tired, distressed mood is seen. Structurally, it belongs to the monoamine group and is synthesized from the amino acid tryptophan. When serotonin is released in the brain, the blood vessels contract and contract; as serotonin levels decrease, it expands. Serotonin levels in the body are high before migraine attacks and decrease after the attacks. All factors such as hunger, fatigue, stress, food, light and medicine affect the level of serotonin in the human body not serotonin could increase food intake. Stress and low blood sugar decreased serotonin levels; Oxygen, vomiting, foods containing amines (eg cheese, chocolate, orange, tangerine, tomato) and foods containing a type of amino acid called tryptophan (eg milk, turkey meat) increase the level of serotonin.
In addition, various hormones affect the level of serotonin in the human body. For example, an increase in estrogen (female hormone) in the female body causes an increase in serotonin levels; likewise, a decrease in estrogen hormones during menstruation reduces the level of serotonin, which may cause migraine to begin as a result of excessive dilation of blood vessels. In addition, serotonin binds to its receptors in dopaminergic neurons and reduces dopamine secretion. Serotonin deficiency has an effect on the occurrence of depression. In the treatment of depression and anxiety, serotonin reuptake inhibitor (serotonin re-use synapse interval, the secretion of neurons that destroy secretion) drugs are used. One of its important effects is that it stimulates the muscles to stimulate glycogenolysis and causes contraction of the bronchial muscles.
