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braincrushergaming

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Vinay aditya Agarwal

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History2Anthropology3Astronomy3Business1Science4Algebra5Engineering1Computer Science2Accounting6Calculus1Biology11Mathematics1Physics4Economics4Chemistry9
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The mutagen 5-bromouracil (5BU) was added to a rapidly dividing culture of wild-type E. coli
cells growing in a liquid medium containing a rich variety of nutrients, including arginine. After
one cell division, the cells were washed free of the mutagen, resuspended in sterile water, and
plated onto master plates containing minimal medium supplemented only with arginine. Plates
were obtained having well-separated colonies, so that each colony derived from just one
progenitor cell. The colonies were then replica-plated from the master plates onto plates
containing minimal medium. One colony that grew in the presence of arginine but failed to grow
on minimal medium was selected from the master plate. The cells of this colony were
suspended in sterile water, and each of 20 tubes containing minimal medium supplemented
with arginine was inoculated with a few cells from this suspension. After the 20 cultures grew to
a density of 108

cells/mL, 0.1 mL from each was plated on plates containing minimal medium.
The following table shows the number of bacterial colonies that grew on each plate.

a. In which stage(s) of this process did mutations occur? What is the evidence that a mutational
event occurred?
b. At each stage where mutations occurred, were the mutations induced or spontaneous? Were
they forward or reverse mutations?
c. At each stage where mutations were recovered, how were they selected for?
d. Though all of the 20 cultures started from a single colony that failed to grow on minimal
medium were treated identically, they produced different numbers of bacterial colonies when
they were plated. Why did this occur?
e. Suppose that 5BU had been added to the medium in the 20 tubes. Would plating the 20
cultures have given the same results? If not, how would they have differed?
f. Supposing that methyl methane sulfonate (MMS) rather than 5BU had been added to the
medium in the 20 tubes, answer the questions given above in part (e).

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A review of the statement of financial position of Matvei Company revealed the following changes in the account balances:

Required:

1.  For each of the above items, indicate whether it produces a cash inflow or a cash outflow.

a. Increase in accounts receivable Cash inflow Cash outflow b. Increase in retained earnings Cash inflow Cash outflow c. Decrease in salaries payable Cash inflow Cash outflow d. Increase in common shares Cash inflow Cash outflow e. Decrease in inventory Cash inflow Cash outflow f. Increase in accounts payable Cash inflow Cash outflow g. Decrease in long-term debt Cash inflow Cash outflow h. Increase in property, plant, and equipment Cash inflow Cash outflow

2.  Classify each change as a cash flow from operating activities (indirect method), a cash flow from investing activities, or a cash flow from financing activities.

a. Increase in accounts receivable Operating activities Investing activities Financing activities b. Increase in retained earnings Operating activities Investing activities Financing activities c. Decrease in salaries payable Operating activities Investing activities Financing activities d. Increase in common shares Operating activities Investing activities Financing activities e. Decrease in inventory Operating activities Investing activities Financing activities f. Increase in accounts payable Operating activities Investing activities Financing activities g. Decrease in long-term debt Operating activities Investing activities Financing activities h. Increase in property, plant, and equipment Operating activities Investing activities Financing activities

 

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For the past several years, Emily Page has operated a part-time consulting business from her home. As of June 1, 2010, Emily decided to move to rented quarters and tooperate the business, which was to be known as Bottom Line Consulting, on a full-timebasis. Bottom Line Consulting entered into the following transactions during June:
June 1. The following assets were received from Emily Page: cash, $20,000; accounts receivable, $4,500; supplies, $2,000; and office equipment, $11,500. There were no liabilities received.
1. Paid three months’ rent on a lease rental contract, $6,000.
2. Paid the premiums on property and casualty insurance policies, $2,400.
4. Received cash from clients as an advance payment for services to be provided and recorded it as 
unearned fees, $2,700.
5. Purchased additional office equipment on account from Office Depot Co., $3,500.
6. Received cash from clients on account, $3,000.
10. Paid cash for a newspaper advertisement, $200.
12. Paid Office Depot Co. for part of the debt incurred on June 5, $750.
12. Recorded services provided on account for the period June 1–12, $5,100.
14. Paid part-time receptionist for two weeks’ salary, $1,100.
17. Recorded cash from cash clients for fees earned during the period June 1–16, $6,500.
18. Paid cash for supplies, $750.
20. Recorded services provided on account for the period June 13–20, $3,100.
24. Recorded cash from cash clients for fees earned for the period June 17–24, $5,150.
26. Received cash from clients on account, $6,900.
27. Paid part-time receptionist for two weeks’ salary, $1,100.
29. Paid telephone bill for June, $150.
30. Paid electricity bill for June, $400.
30. Recorded cash from cash clients for fees earned for the period June 25–30, $2,500.
30. Recorded services provided on account for the remainder of June, $1,000.
30. Emily withdrew $5,000 for personal use.



Instructions
1. Journalize each transaction in a two-column journal, referring to the following chartof accounts in selecting the accounts to be debited and credited. (Do not insert theaccount numbers in the journal at this time.)
11 Cash    31 Emily Page, Capital
12 Accounts Receivable   32 Emily Page, Drawing
14 Supplies     41 Fees Earned
15 Prepaid Rent    51 Salary Expense
16 Prepaid Insurance    52 Rent Expense
18 Office Equipment    53 Supplies Expense
19 Accumulated Depreciation   54 Depreciation Expense
21 Accounts Payable    55 Insurance Expense
22 Salaries Payable    59 Miscellaneous Expense
23 Unearned Fees

2. Post the journal to a ledger of four-column accounts.
3. Prepare an unadjusted trial balance.
4. At the end of June, the following adjustment data were assembled. Analyze and use these data to 
complete parts (5) and (6).
a. Insurance expired during June is $200.
b. Supplies on hand on June 30 are $650.
c. Depreciation of office equipment for June is $250.
d. Accrued receptionist salary on June 30 is $220.
e. Rent expired during June is $2,000.
f. Unearned fees on June 30 are $1,875.
5. Journalize and post the adjusting entries.
6. Prepare an adjusted trial balance.
7. Prepare an income statement, a statement of owner’s equity, and a balance sheet.
8. Prepare and post the closing entries. (Income Summary is account #33 in the chart of accounts.) 
Indicate closed accounts by inserting a line in both the Balance columns opposite the closing entry.
9. Prepare a post-closing trial balance.

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