In 1968, before pollution controls were introduced, over 75 billion gallons of gasoline were used in the United States as a motor fuel. Assume an emission of oxides of nitrogen of 5 grams per vehicle mile and an average mileage of 15 miles per gallon of gasoline. How many kilograms of nitrogen oxides were released into the atmosphere in the United States in 1968?

The production of forages in the United States equals $\rule{1cm}{1pt}$ percent of the land used for crops.
a. $25$
b. $35$
c. $50$\ d. $65$

Listed below are nine technical accounting terms:

$$\begin{array}{lll}\text { Variable costs } & \text { Relevant range } & \text { Contribution margin } \\ \text { Break-even point } & \text { Fixed costs } & \text { Semivariable costs } \\ \text { Economies of scale } & \text { Sales mix } & \text { Unit contribution margin }\end{array}$$

Each of the following statements may (or may not) describe one of these technical terms. For each statement, indicate the accounting term described, or answer "None" if the statement does not correctly describe any of the terms.

g. Costs that respond to changes in sales volume by less than a proportionate amount.

How did the creation of the Fed improve our banking system?

Understanding the evolution of our banking system is important because it helps us understand the features of modern banking. Today we have a managed money supply that is accepted by everyone simply because people have faith in it. Which of the following is true about our banking system today?

b) Today's money is not backed by gold or silver.

The resolution limit of a microscope is roughly equal to the wavelength of light used in producing the image . Electron microscopes use an electron beam (in place of photons) to produce much higher resolution ima ges, about 0.20 nm in modern instruments. Assuming that the resolution of an electron microscope is equal to the de Broglie wavelength of the electrons used, to what speed must the electrons be accelerated to obtain a resolution of 0.20 nm?

Silicon is the second most abundant element in the Earth's crust, and its compounds can be as ordinary as beach sand. However, silicon also plays an indispensable role in modern devices such as computers, cell phones, semiconductors, and solar panels. A recent technology incorporates silicon in nanometer-sized particles called quantum dots that act as luminescent labels for pancreatic cancer cells. Identify the electron configuration of a silicon atom.

The United States Postal Service delivers about

$$2 ^ { 8 } \cdot 5 ^ { 2 }$$

pieces of mail each second. There are

$$2 ^ { 8 } \cdot 3 ^ { 4 } \cdot 5 ^ { 2 }$$

seconds in 6 days. How many pieces of mail does the United States Postal Service deliver in 6 days? Write your answer as an expression involving powers.

Listed below are nine technical accounting terms used in this chapter:

$$\begin{array}{lll}\text { Unrecorded revenue } & \text { Adjusting entries } & \text { Accrued expenses } \\ \text { Book value } & \text { Matching principle } & \text { Accumulated depreciation } \\ \text { Unearned revenue } & \text { Materiality } & \text { Prepaid expenses }\end{array}$$

Each of the following statements may (or may not) describe one of these technical terms. For each statement, indicate the accounting term described, or answer "None" if the statement does not correctly describe any of the terms.
h. An expense representing the systematic allocation of an asset's cost over its useful life.

Modern halogen lightbulbs allow their filaments to operate at a higher temperature than the filaments in standard incandescent bulbs. For comparison, the filament in a standard lightbulb operates at about $2900 \mathrm{~K}$, whereas the filament in a halogen bulb may operate at $3400 \mathrm{~K}$. The human eye is most sensitive to a frequency around $5.5 \times 10^{14} \mathrm{~Hz}$. Which bulb produces a peak frequency closer to this value?

In many of the world’s poorest countries, nearly 50 percent of the population is under 15 years of age. If these people are to help improve the productivity of their economies, they must be trained in modern methods of production. In 2000, just over 4 million of the 8.8 million people of Chad were under 15. Explain why it would be difficult for many of these children to be educated and become productive members of a growing economy.

How can you determine whether there is an interaction in the two-factor factorial design?

Alsup Consulting sometimes performs services for which it receives payment at the conclusion of the engagement, up to six months after services commence. Alsup recognizes service revenue for financial reporting purposes when the services are performed. For tax purposes, revenue is reported when fees are collected. Service revenue, collections, and pretax accounting income for 2017–2020 are as follows:

There are no differences between accounting income and taxable income other than the temporary difference described above. The enacted tax rate for each year is$40 \%$.

Required:

1. Prepare the appropriate journal entry to record Alsup's 2018 income taxes.
2. Prepare the appropriate journal entry to record Alsup's 2019 income taxes.
3. Prepare the appropriate journal entry to record Alsup's 2020 income taxes.

The Lyric Opera of Chicago is one of the largest and best-managed opera companies in the United States. Managing opera productions requires advance planning, including the development of scenery, costumes, and stage properties and the sale of tickets. To measure how well the company is operating in any given year, management must apply accrual accounting to these and other transactions. At year-end, April 30, 2011, Lyric Opera’s balance sheet showed deferred production costs and other assets of $1,978,322 and deferred ticket and other revenue of$12,710,639. What accounting policies and adjusting entries are applicable to these accounts? Why are they important to Lyric Opera’s management?

As part of a school contest, Sarah and Luis are playing a math game. Sarah must pick a number between 1 and 50 and give Luis clues so he can write an equation to find her number . Sarah says, "If I subtract 5 from my numbe r, multiply that quantity by 4, and then add 7 to the result, I get 35:'