physical abuse (physical harm, including death; sexual abuse (acts of commission of sexual acts against children used to provide for the gratification of perpetrator); emotional abuse (acts of commission that include confinement, verbal or emotional abuse, and other types of abuse, such as withholding sleep, food, or shelter); physical neglect (acts of omission that involve refusal to provide health care, abandonment, expulsion of child from home, inadequate supervision, failure to meet food and clothing needs, and conspicuous failure to protect a child from danger); educational neglect (acts of omission and commission that include permitting chronic truancy, failure to enroll a child in school and inattention to child's specific educational needs); emotional neglect (acts of omission that involve failing to meet the nurturing and affection needs of a child, chronic exposure to abuse, allowing drug use, failure to provide mental health care) children younger than 4 years account for nearly 80% of all maltreatment-related injuries to children, and infants younger than 12 months account for 44% of deaths from this cause; based on self-reported data, the prevalence of sexual abuse is 127 per 1000 children (with a prevalence of 180 per 1000 among girls, with a prevalence of 76 per 1000 among boys); children who experience maltreatment are more likely to become unhealthy adults - they have increased risks for smoking, alcoholism, substance abuse, eating disorders, obesity, depression, suicide, and other problems; roughly 80% of the estimated 679,000 victims of maltreatment suffer neglect (18% suffer physical abuse, 9% are sexually abused, 5% are psychologically maltreated, remainder experience medical neglect or some other form of maltreatment) questionThe PGA Players Championship was held at the Sedgefield Country Club in Greensboro,
North Carolina, August 11–17, 2008. Shown here are first-round and second-round scores
for a random sample of 11 golfers. Use $\alpha$ = .05 to determine whether the first- and
second-round median scores for golfers in the Players Championship differed significantly. What is your conclusion?
<table style="border-collapse:collapse;border-spacing:0;border:none;table-layout: fixed; width: 527px" class="tg"><colgroup><col style="width: 189px"><col style="width: 172px"><col style="width: 166px"></colgroup><thead><tr><th style="border-style:solid;border-width:0px;font-family:Arial, sans-serif;font-size:14px;font-weight:normal;overflow:hidden;padding:10px 5px;text-align:center;vertical-align:top;word-break:normal">Golfer</th><th style="border-style:solid;border-width:0px;font-family:Arial, sans-serif;font-size:14px;font-weight:normal;overflow:hidden;padding:10px 5px;text-align:center;vertical-align:top;word-break:normal">1st Round</th><th style="border-style:solid;border-width:0px;font-family:Arial, sans-serif;font-size:14px;font-weight:normal;overflow:hidden;padding:10px 5px;text-align:center;vertical-align:top;word-break:normal">2nd Round</th></tr></thead><tbody><tr><td style="border-style:solid;border-width:0px;font-family:Arial, sans-serif;font-size:14px;overflow:hidden;padding:10px 5px;text-align:left;vertical-align:top;word-break:normal">Marvin Laird</td><td style="border-style:solid;border-width:0px;font-family:Arial, sans-serif;font-size:14px;overflow:hidden;padding:10px 5px;text-align:center;vertical-align:top;word-break:normal">63</td><td style="border-style:solid;border-width:0px;font-family:Arial, sans-serif;font-size:14px;overflow:hidden;padding:10px 5px;text-align:center;vertical-align:top;word-break:normal">74</td></tr><tr><td style="border-style:solid;border-width:0px;font-family:Arial, sans-serif;font-size:14px;overflow:hidden;padding:10px 5px;text-align:left;vertical-align:top;word-break:normal">Jimmy Walker</td><td style="border-style:solid;border-width:0px;font-family:Arial, sans-serif;font-size:14px;overflow:hidden;padding:10px 5px;text-align:center;vertical-align:top;word-break:normal">70</td><td style="border-style:solid;border-width:0px;font-family:Arial, sans-serif;font-size:14px;overflow:hidden;padding:10px 5px;text-align:center;vertical-align:top;word-break:normal">73</td></tr><tr><td style="border-style:solid;border-width:0px;font-family:Arial, sans-serif;font-size:14px;overflow:hidden;padding:10px 5px;text-align:left;vertical-align:top;word-break:normal">Kevin Chappell</td><td style="border-style:solid;border-width:0px;font-family:Arial, sans-serif;font-size:14px;overflow:hidden;padding:10px 5px;text-align:center;vertical-align:top;word-break:normal">72</td><td style="border-style:solid;border-width:0px;font-family:Arial, sans-serif;font-size:14px;overflow:hidden;padding:10px 5px;text-align:center;vertical-align:top;word-break:normal">70</td></tr><tr><td style="border-style:solid;border-width:0px;font-family:Arial, sans-serif;font-size:14px;overflow:hidden;padding:10px 5px;text-align:left;vertical-align:top;word-break:normal">Kevin Duke</td><td style="border-style:solid;border-width:0px;font-family:Arial, sans-serif;font-size:14px;overflow:hidden;padding:10px 5px;text-align:center;vertical-align:top;word-break:normal">65</td><td style="border-style:solid;border-width:0px;font-family:Arial, sans-serif;font-size:14px;overflow:hidden;padding:10px 5px;text-align:center;vertical-align:top;word-break:normal">71</td></tr><tr><td style="border-style:solid;border-width:0px;font-family:Arial, sans-serif;font-size:14px;overflow:hidden;padding:10px 5px;text-align:left;vertical-align:top;word-break:normal">Andrew Buckle</td><td style="border-style:solid;border-width:0px;font-family:Arial, sans-serif;font-size:14px;overflow:hidden;padding:10px 5px;text-align:center;vertical-align:top;word-break:normal">70</td><td style="border-style:solid;border-width:0px;font-family:Arial, sans-serif;font-size:14px;overflow:hidden;padding:10px 5px;text-align:center;vertical-align:top;word-break:normal">74</td></tr><tr><td style="border-style:solid;border-width:0px;font-family:Arial, sans-serif;font-size:14px;overflow:hidden;padding:10px 5px;text-align:left;vertical-align:top;word-break:normal">Paul Claxton</td><td style="border-style:solid;border-width:0px;font-family:Arial, sans-serif;font-size:14px;overflow:hidden;padding:10px 5px;text-align:center;vertical-align:top;word-break:normal">69</td><td style="border-style:solid;border-width:0px;font-family:Arial, sans-serif;font-size:14px;overflow:hidden;padding:10px 5px;text-align:center;vertical-align:top;word-break:normal">73</td></tr><tr><td style="border-style:solid;border-width:0px;font-family:Arial, sans-serif;font-size:14px;overflow:hidden;padding:10px 5px;text-align:left;vertical-align:top;word-break:normal">Larry Mize</td><td style="border-style:solid;border-width:0px;font-family:Arial, sans-serif;font-size:14px;overflow:hidden;padding:10px 5px;text-align:center;vertical-align:top;word-break:normal">72</td><td style="border-style:solid;border-width:0px;font-family:Arial, sans-serif;font-size:14px;overflow:hidden;padding:10px 5px;text-align:center;vertical-align:top;word-break:normal">71</td></tr><tr><td style="border-style:solid;border-width:0px;font-family:Arial, sans-serif;font-size:14px;overflow:hidden;padding:10px 5px;text-align:left;vertical-align:top;word-break:normal">Chris Riley</td><td style="border-style:solid;border-width:0px;font-family:Arial, sans-serif;font-size:14px;overflow:hidden;padding:10px 5px;text-align:center;vertical-align:top;word-break:normal">68</td><td style="border-style:solid;border-width:0px;font-family:Arial, sans-serif;font-size:14px;overflow:hidden;padding:10px 5px;text-align:center;vertical-align:top;word-break:normal">70</td></tr><tr><td style="border-style:solid;border-width:0px;font-family:Arial, sans-serif;font-size:14px;overflow:hidden;padding:10px 5px;text-align:left;vertical-align:top;word-break:normal">Bubba Watson</td><td style="border-style:solid;border-width:0px;font-family:Arial, sans-serif;font-size:14px;overflow:hidden;padding:10px 5px;text-align:center;vertical-align:top;word-break:normal">70</td><td style="border-style:solid;border-width:0px;font-family:Arial, sans-serif;font-size:14px;overflow:hidden;padding:10px 5px;text-align:center;vertical-align:top;word-break:normal">68</td></tr><tr><td style="border-style:solid;border-width:0px;font-family:Arial, sans-serif;font-size:14px;overflow:hidden;padding:10px 5px;text-align:left;vertical-align:top;word-break:normal">Carlos Franco</td><td style="border-style:solid;border-width:0px;font-family:Arial, sans-serif;font-size:14px;overflow:hidden;padding:10px 5px;text-align:center;vertical-align:top;word-break:normal">71</td><td style="border-style:solid;border-width:0px;font-family:Arial, sans-serif;font-size:14px;overflow:hidden;padding:10px 5px;text-align:center;vertical-align:top;word-break:normal">71</td></tr><tr><td style="border-style:solid;border-width:0px;font-family:Arial, sans-serif;font-size:14px;overflow:hidden;padding:10px 5px;text-align:left;vertical-align:top;word-break:normal">Richard Johnson</td><td style="border-style:solid;border-width:0px;font-family:Arial, sans-serif;font-size:14px;overflow:hidden;padding:10px 5px;text-align:center;vertical-align:top;word-break:normal">72</td><td style="border-style:solid;border-width:0px;font-family:Arial, sans-serif;font-size:14px;overflow:hidden;padding:10px 5px;text-align:center;vertical-align:top;word-break:normal">69</td></tr></tbody></table> financeQuigley Corporation’s trial balance at December 31, 2017, is presented below. All 2017 transactions have been recorded except for the items described below.
| | Debit | Credit |
|---------------------------------------------------|:-------------:|:-------------:|
| Cash | \$25,500 | |
| Accounts Receivable | 51,000 | |
| Inventory | 22,700 | |
| Land | 65,000 | |
| Buildings | 95,000 | |
| Equipment | 40,000 | |
| Allowance for Doubtful Accounts | | \$450 |
| Accumulated Depreciation-Buildings | | 30,000 |
| Accumulated Depreciation-Equipment | | 14,400 |
| Accounts Payable | | 19,300 |
| Interest Payable | | 0 |
| Dividends Payable | | 0 |
| Unearned Rent Revenue | | 8,000 |
| Bonds Payable (10\%) | | 50,000 |
| Paid-in Capital in Excess of Par—Common Stock | | 6,000 |
| Preferred Stock (\$20 par) | | 0 |
| Paid-in Capital in Excess of Par- Preferred Stock | | 0 |
| Retained Earnings | | 75,050 |
| Treasury Stock | 0 | |
| Cash Dividends | 0 | |
| Sales Revenue | | 570,000 |
| Rent Revenue | | 0 |
| Bad debt expense | 0 | |
| Interest expense | 0 | |
| Cost of Goods Sold | 400,000 | |
| Depreciation Expense | 0 | |
| Other Operating Expenses | 39,000 | |
| Salaries and Wages Expense | 65,000 | |
| Total | **\$803,200** | **\$803,200** |
Unrecorded transactions and adjustments:
1. On January 1, 2017, Quigley issued 1,000 shares of$20 par, 6% preferred stock for $22,000.
2. On January 1, 2017, Quigley also issued 1,000 shares of common stock for$23,000.
3. Quigley reacquired 300 shares of its common stock on July 1, 2017, for $49 per share.
4. On December 31, 2017, Quigley declared the annual cash dividend on the preferred stock and a$1.50 per share dividend on the outstanding common stock, all payable on January 15, 2018.
5. Quigley estimates that uncollectible accounts receivable at year-end is $5,100.
6. The building is being depreciated using the straight-line method over 30 years. The salvage value is$5,000.
7. The equipment is being depreciated using the straight-line method over 10 years. The salvage value is $4,000.
8. The unearned rent was collected on October 1, 2017. It was the receipt of 4 months’ rent in advance (October 1, 2017 through January 31, 2018).
9. The 10% bonds payable pay interest every January 1. The interest for the 12 months ended December 31, 2017, has not been paid or recorded.
***Instructions***
(Ignore income taxes.)
(c) Prepare a multiple-step income statement for the year ending December 31, 2017.