Part A (40 points) Use the following information to complete the partial worksheet for Bill’s Company. Record the appropriate adjusting entries using the data below and extend the balances over to the adjusted trial balance columns. Merchandise inventory—ending $10 Store supplies on hand 3 Depreciation on store equipment 2 Accrued salaries 1 Bill’s Company Partial Worksheet For the Year Ended December 31st, 2012 Account Titles Trial Balance Adjustments Adjusted Trial Balance Debit Credit Debit Credit Debit Credit Merchandise Inv. 16 Store Supplies 10 Store Equipment 20 Accum. Depr. Store Equip. 6 Salaries Payable Income Summary Salary Expense 10 Depreciation Expense Store Supplies Exp.
Part B (15 points each for a possible total of 60 points) The Bixby Co. had the following transactions involving the purchase of merchandise. Prepare the necessary general journal entries. Any applicable freight costs are prepaid by the seller. The perpetual inventory method is in use. June 16 Purchased merchandise having a price of $6,000 from the Shelby Manufacturing Co. on account with credit terms 10, n/30. Transportation terms F.O.B destination. June 16 Purchased merchandise having a price of $9,000 from the Ajax Supply House on account with credit terms 2/10,
June 16 Purchased merchandise having a price of $6,000 from the Shelby Manufacturing terms 10, n/30. Transportation terms F.O.B destination. June 16 Purchased merchandise having a price of $9,000 from the Ajax Supply House on n/30. Transportation terms FOB shipping point. The freight costs were $175. June 17 Received the goods from Shelby. June 17 Received the goods from Ajax. June 20 Returned for credit merchandise with an invoice price of $800 to Ajax. June 25 Paid Shelby the amount owed. June 28 Paid Ajax the amount owed. June 30 Returned for cash, merchandise with an invoice price of $400 to Shelby.
Co. on account with credit account with credit terms 2/10,
(1) Prepare the necessary general journal entry for June 16, Purchased merchandise having a price of $6,000 from the Shelby Manufacturing Co. on account with credit terms 2/10, n/30. Transportation terms FOB destination.
(2) Prepare the necessary general journal entry for June 17, Received the goods from Shelby.
(3) Prepare the necessary general journal entry for June 25.
(4) Prepare the necessary general journal entry for June 28.
What is the Intracranial Pressure? Intracranial Pressure (ICP) is the hydrostatic weight of the cerebrospinal liquid (CSF) in the subarachnoid space . Cerebrospinal liquid is a watery liquid coursing in the subarachnoid space encompassing the cerebrum and the spinal rope. This liquid is combined by the choroid plexus in cerebral ventricles and it is consumed by the arachnoid granulations into the venous sinus framework. So the CSF is the encompassing idea of the cerebrum. Expanded intracranial weight Ordinary qualities for intracranial weight are shifting with age. Ordinary qualities for grown-ups and more established youngsters are 10 to 15 mmHg, 3 to 7 mmHg for youthful kids and 1.5 to 6 mmHg for term babies. ICP might be sub environmental in infants . Generally 5 to 15 mmHg (7.5 to 20 cm H2O) is worried to be ordinary grown-up ICP esteem . 20 to 30 mmHg esteems are worried as mellow intracranial hypertensions yet 20 to 25 mmHg esteems requires medicines and qualities in excess of 40 mmHg are serious hazardous circumstances . Reasons for expanded intracranial Pressure Expanded intracranial weight can be created either by an expansion in the weight in CSF or by a space involving injury, (for example, mind tumors, seeping in the cerebrum, liquid encompassing the mind or swelling of the cerebrum tissue. However, in a few circumstances those two sorts of reasons can be interrelated with each other. (e.g.: When the cerebrum is swelling, its vasculature winds up compacted and this may prompt increment ICP. There is an idea called Monroe Kellie Doctrine. As per that speculation, skull is an encased inflexible structure containing no compressive structures, for example, mind, blood and CSF. So an expansion in one constituent or a growing of one of them brings about an expansion in the intracranial weight  Pg.76. Intracranial = Brain + CSF + Blood + Mass injury Volume volumevolume volume In any case, in newborn children, on account of their skulls are not totally solidified, their skulls are some sort of inconsistent with this speculation. As indicated by that theory an extending mass, an expansion in mind water content , an increment in cerebral blood volume (by vasodilation or venous outpouring check) or increment in CSF are the variables for an increment in intracranial weight  Pg.76. Anyway there are some compensatory instruments for controlling intracranial weight increments  Pg.76. Quick activities - 1.Decrease of CSF volume (CSF surge to the lumbar theca. 2. Diminishing of cerebral blood volume. Deferred activities - Decrease of additional cell liquid. There are number of causes in charge of expanded intracranial weight. They might be either happening separately or in mix with others. Essential drivers for expanded ICP[7,8,9] This is additionally called as Intracranial Causes. They happen inside the skull. Cerebrum tumor – Tumors prompt increment in mind volume. So as per the Monroe Kellie convention ICP expanded. Injury – There are different sorts of head wounds. They can be close or open (infiltrating) wounds. It can be prompt blackout (shaking of the mind because of injury), scalp wounds, skull cracks. Those injuries may cause to seeping inside the mind tissue or seeping in the layers that encompasses the cerebrum. There are three sorts of bleedings happening in the layers encompass the cerebrum. Subarachnoid discharge – seeping into the subarachnoid space. Subdural hematoma – seeping into the subdural space Extradural hematoma – Bleeding into the epidural space. Every one of those kinds of bleedings cause in expanding ICP. Non horrible intra cerebral drain – These hemorrhages can happen by aneurysm of cerebral supply routes in the cerebrum. Aneurysms are confined inordinate swellings of a blood vessel divider. So they can possibly crack and this prompts subarachnoid discharge. Ischemic stroke – Stroke (or Brain Attack) is the passing of cerebrum cells because of an insufficient blood stream .So in strokes, as a reaction to the mind cell demise, cerebrum swelling happens. Hydrocephalus – Hydrocephalus is an expansion in CSF volume. Cerebrospinal liquid is emitted by the choroid plexus of the sidelong, third and fourth ventricles and streams a caudal way and enters the sub arachnoid space through the foramina of Lushka and Magendie. Toward the finish of the flow assimilate into the arachnoid granulations. Rate of development CSF as a rule is around 500ml/day. Hydrocephalus happens usually because of impeded ingestion and seldom by exorbitant emission. There are two sorts of hydrocephalus, Obstructive hydrocephalus – Obstruction of the CSF stream inside the ventricular framework. Imparting hydrocephalus – Obstruction of the CSF stream outside the ventricular framework. Expanded intracranial weight can be viewed as an immediate impact of hydrocephalus. Idiopathic (favorable) intracranial hypertension  Pg. 363 – This term implies an expansion in intracranial weight with no mass sore or hydrocephalus. Some plainly distinguished causal connections (e.g.: venous outpouring hindrance to CSF ingestion) or darkened causal connections (e.g.: eat less carbs, endocrine, hematological, drugs) cause for that. Different causes – Pseudotumorcerebri, pneumocephalus, boil, pimple. 2. Auxiliary reasons for expanded ICP These are likewise called as additional cranial causes. So it is caused by additional cranial components. Illustrations incorporate, Aviation route check Hypertension or hypotension Hypoxia or hypercarbia Stance Seizures Hyperpyrexia Medications Other (High height, cerebral edema, hepatic disappointment ) 3. Post-agent reasons for expanded ICP This kind of intracranial hypertension may happen after a neurosurgical method. Mass injury/hematoma/edema An expansion of cerebral blood volume by vasodilation. Unsettling influences of CSF stream. Clinical indications show up with expanded intracranial weight [11, 12] Cerebral pain  Papilledema – This is the swelling of the optic nerve happen a large portion of times because of expanded intracranial weight . Shot spewing – This is a regurgitating without sickness. Expanded circulatory strain Twofold vision Understudies don't react to changes in light Visual field variation from the norm – Loss of fringe and mediocre nasal dreams. Seizure or writhings Neurological issues incorporate adjust issues, deadness and shivering, memory misfortune, loss of motion, slurred or distorted discourse or failure to talk. Unconsciousness Firm neck – Neck turns out to be for the most part hardened and agonizing. A few analysts says the explanation behind that is the extending of the spinal nerve sheaths where they leave the spinal line by the weight going down from the mind .>GET ANSWER