Juanita Ortega operates Outback Guide Service. She uses the following accounts to record and summarize her business transactions.

$$\begin{array}{ll} \text{General Ledger} & \text{ }\\ \hline \text{101 Cash in Bank} \\ \text{301 Juanita Ortega, Capital}\\ \text{105 Accounts Receivable}-\text{Mary Johnson}\\ \text{302 Juanita Ortega, Withdrawals}\\ \text{401 Guide Service Revenue}\\ \text{150 Rafting Equipment}\\ \text{505 Maintenance Expense}\ \text{205 Accounts Payable}-\text{Peak Equipment Inc.}\\ \text{515 Rent Expense}\\ \text{520 Utilities Expense}\\ \end{array}$$

Juanita Ortega is the owner of a professional guide service called Outback Guide Service. Use a form similar to the one below. Complete these steps for each of the following transactions: 1. Identify the accounts affected. 2. Write the amount of the increase (+) or decrease (-) in the space provided on the form in your working papers. 3. Determine the new balance for each account.

$$\begin{matrix} \text{ } & \text{ } & \text{ } & \text{Assets} & \text{ } & \text{ } & \text{$=$} & \text{Liabilities} & \text{$+$} & \text{Owner’s Equity}\\ \hline \text{Trans.} & \text{Cash in} & \text{Accts.} & \text{Hiking} & \text{Rafting} & \text{Office} & \text{$=$} & \text{Accounts} & \text{$+$} & \text{Juanita}\\ \text{ } & \text{Bank} & \text{Rec.} & \text{Equip.} & \text{Equip.} & \text{Equip.} & \text{ } & \text{Payable} & \text{ } & \text{Ortega,}\\ \text{ } & \text{ } & \text{ } & \text{ } & \text{ } & \text{ } & \text{ } & \text{ } & \text{ } & \text{Capital}\\ \end{matrix}$$

$$\begin{array}{rl} \text{Date} & \text{Transactions}\\ \hline \text{Jan. 3} & \text{1. Ms. Ortega, the owner, opened a checking account for the business by depositing $\$60,000$ of her personal funds.}\\ \text{6} & \text{2. Paid by check the monthly rent of $\$3,000$.}\\ \text{8} & \text{3. Bought hiking equipment for the business by writing a check for $\$3,000$.}\\ \text{9} & \text{4. Purchased $\$24,000$ of rafting equipment by writing a check. }\\ \text{11} & \text{5. Purchased office equipment on account for $\$4,000$.}\\ \text{15} & \text{6. Received payment for guide services, $\$2,500$.}\\ \text{18} & \text{7. Ms. Ortega contributed a desk valued at $\$450$ to the business.}\\ \text{21} & \text{8. Withdrew $\$3,000$ cash from the business for personal use.}\\ \text{26} & \text{9. Wrote a check to a creditor as partial payment on account, $\$1,500$. }\\ \text{30} & \text{10. Took a group on a tour and agreed to accept payment later, $\$1,200$.}\\ \end{array}$$

Greg Failla owns Showbiz Video. He uses the following accounts to record business transactions.

$$\begin{matrix} \text{General Ledger} & \text{ }\\ \hline \text{101 Cash in Bank} & \text{205 Accounts Payable—}\\ \text{105 Accounts Receivable—} & \text{Computer Horizons}\\ \text{Gabriel Cohen} & \text{207 Accounts Payable—}\\ \text{110 Accounts Receivable—} & \text{New Media Suppliers}\\ \text{James Coletti} & \text{301 Greg Failla, Capital}\\ \text{140 Computer Equipment} & \text{305 Greg Failla, Withdrawals}\\ \text{145 Video Tapes} & \text{401 Video Rental Revenue}\\ \text{ } & \text{405 VCR Rental Revenue}\\ \text{ } & \text{505 Equipment Repair Expense}\\ \text{ } & \text{520 Rent Expense}\\ \text{ } & \text{530 Utilities Expense}\\ \end{matrix}$$

For each transaction: 1. Prepare a T account for each account listed above. 2. Analyze and record each of the following transactions using the appropriate T accounts. Identify each transaction by number. 3. After recording all transactions, compute a balance for each account. 4. Test for the equality of debits and credits.

$$\begin{array}{rl} \text{Date} & \text{Transactions}\\ \hline \text{Jan. 1} & \text{1. Greg Failla invested $\$ 17,500$ cash in Showbiz Video.}\\ \text{3} & \text{2. Purchased computer equipment on account from Computer Horizons for $\$ 2,400$.}\\ \text{8} & \text{3. Purchased videos on account from New Media Suppliers for $\$ 375.$}\\ \text{10} & \text{4. Paid monthly rent of $\$ 750$, Check 1183.}\\ \text{13} & \text{5. Wrote Check 1184 to pay for new videos, $\$ 265$.}\\ \text{14} & \text{6. Sent a bill for $\$ 67$ to Gabriel Cohen for a VCR rental.}\\ \text{16} & \text{7. Deposited the receipts from video rentals, $\$ 233$.}\\ \text{19} & \text{8. Paid the gas and electric bill of $\$ 125,$ Check $1185 .$}\\ \text{21} & \text{9. Sent Check 1186 for $\$ 375$ to New Media Suppliers as payment on account.}\\ \text{22} & \text{10. Greg Failla withdrew $\$ 150$ for his personal use, Check $1187 .$}\\ \text{25} & \text{11. Paid $\$ 45$ for $\mathrm{VCR}$ repair, Check 1188.}\\ \text{30} & \text{12. Deposited VCR rental receipts of $\$ 264$ in the bank.}\\ \end{array}$$

On October 31 Juanita Ortega, owner of Outback Guide Service, received a bank statement dated October 30. Juanita found the following: 1. The checkbook has a balance of $2,551.34. 2. The bank statement shows a balance of$2,272.36. 3. The statement shows a bank service charge of $20.00. 4. A check from Podaski Systems for$62.44, deposited on October 18, was returned by the bank. There is no fee for handling the NSF check. 5. A deposit of $672.48 made on October 30 does not appear on the bank statement. 6. These checks are outstanding: Check 872 for$126.84 Check 883 for $192.80 Check 881 for$87.66 Check 887 for 68.64 Using the preceding information: 1. Record the service charge and the NSF check in the checkbook. 2. Reconcile the bank statement. 3. Record the service charge and NSF check on page 7 of the general journal. 4. Post the journal entries to the appropriate general ledger accounts.

Regina Delgado, owner of Hot Suds Car Wash, uses these accounts:

$$\begin{matrix} \text{General Ledger} & \text{ }\\ \hline \text{101 Cash in Bank} & \text{401 Wash Revenue}\\ \text{125 Office Equipment} & \text{510 Maintenance Expense}\\ \text{205 Accounts Payable—} & \text{520 Rent Expense}\\ \text{O’Brian’s Office Supply} & \text{ }\\ \text{301 Regina Delgado, Capital} & \text{ }\\ \text{305 Regina Delgado, Withdrawals} & \text{ }\\ \end{matrix}$$

In your working papers: 1. Determine which accounts are affected for each transaction. 2. Prepare T accounts for the accounts affected. 3. Enter the amount of the debit and the amount of the credit in the T accounts.

$$\begin{array}{rl} \text{Date} & \text{Transactions}\\ \hline \text{Jan. 7} & \text{1. Received a check for $\$1,675$ for car wash services.}\\ \text{12} & \text{2. Paid the monthly rent of $\$ 450$ by writing Check 212 .}\\ \text{15} & \text{3. Regina Delgado withdrew $\$ 250$ for her personal use, Check 213.}\\ \text{29} & \text{4. Had the computer repaired at O'Brian's Office Supply for $\$ 245$ and was given until next month to pay. }\\ \end{array}$$

Regina Delgado owns a business called Hot Suds Car Wash. She uses the following chart of accounts.

$$\begin{matrix} \text{General Ledger} & \text{ }\\ \hline \text{101 Cash in Bank} & \text{401 Wash Revenue}\\ \text{105 Accts. Rec.—Linda Brown} & \text{405 Wax Revenue}\\ \text{110 Accts. Rec.—Valley Auto} & \text{410 Interior Detailing Revenue}\\ \text{125 Office Equipment} & \text{501 Advertising Expense}\\ \text{130 Office Furniture} & \text{505 Equipment Rental Expense}\\ \text{135 Car Wash Equipment} & \text{510 Maintenance Expense}\\ \text{201 Accts. Pay.—Allen} & \text{520 Rent Expense}\\ \text{Vacuum Systems} & \text{525 Salaries Expense}\\ \text{205 Accts. Pay.—O’Brian’s} & \text{530 Utilities Expense}\\ \text{Office Supply} & \text{ }\\ \text{301 Regina Delgado, Capital} & \text{ }\\ \text{305 Regina Delgado, Withdrawals} & \text{ }\\ \text{310 Income Summary} & \text{ }\\ \end{matrix}$$

Record the following transactions on page 1 of the general journal in your working papers.

$$\begin{array}{rl} \text{Date} & \text{Transactions}\\ \hline \text{Jan. 1} & \text{Regina Delgado invested $\$ 12,000$ in the business, Memorandum 41.}\\ \text{5} & \text{Purchased $\$ 5,000$ in desks, chairs, and cabinets from O'Brian's Office Supply on account, Invoice 1632.}\\ \text{8} & \text{Deposited $\$ 1,600$ for income received from car washes for the week, Receipt 101.}\\ \text{10} & \text{Paid the Village Bulletin $\$ 75$ for running an ad, Check 301.}\\ \text{13} & \text{Regina Delgado withdrew $\$ 900$ for personal use, Check 302.}\\ \text{17} & \text{Billed Valley Auto $\$ 400$ for interior detailing, Sales Invoice 102.}\\ \text{18} & \text{Paid O' Brian's Office Supply $\$ 2,500$ as an installment payment on account, Check 303.}\\ \text{20} & \text{Regina Delgado transferred to the business an electronic calculator valued at $\$ 350$, Memorandum 42.}\\ \text{22} & \text{Wrote Check 304 for $\$ 600$ to Shadyside Realty for the office rent. }\\ \text{24} & \text{Purchased $\$ 1,500$ in car wash equipment from Allen Vacuum Systems on account, Invoice 312.}\\ \text{26} & \text{Received a $\$ 400$ check from Valley Auto in full payment of its account, Receipt 102.}\\ \text{30} & \text{Issued Check 305 for $\$ 2,500$ to $\mathrm{O}^{\prime}$ Brian's Office Supply for the balance due on account.}\\ \end{array}$$

Simplify:

$$a^6 \cdot a$$

Juanita Ortega dirige Outback Guide Service. Utiliza las siguientes cuentas para registrar y resumir sus transacciones comerciales.

$$\begin{array}{|c|l|} \hline \text{Cuenta} & \text{Descripción} \\ \hline 101 & \text{Efectivo en Banco} \\ 301 & \text{Juanita Ortega, Capital} \\ 105 & \text{Cuentas por Cobrar - Mary Johnson} \\ 302 & \text{Juanita Ortega, Retiros} \\ 401 & \text{Ingresos por Servicios de Guía} \\ 150 & \text{Equipos de Rafting} \\ 505 & \text{Gastos de Mantenimiento} \\ 205 & \text{Cuentas por Pagar - Peak Equipment Inc.} \\ 515 & \text{Gastos de Renta} \\ 520 & \text{Gastos de Servicios Públicos} \\ \hline \end{array}$$

Para cada transacción:

1. Preparar una cuenta $T$ para cada cuenta que utiliza la empresa.

2. Analizar y registrar cada una de las siguientes transacciones utilizando las cuentas $T$ apropiadas. Identificar cada transacción por número.

3. Después de registrar todas las transacciones, calcular y registrar el saldo de la cuenta en el lado de saldo normal de cada cuenta $T$.

4. Verificar la igualdad entre débitos y créditos.

$$\begin{array}{rl} \text{Date} & \text{Transactions}\\ \hline \text{Jan. 2} & \text{1. Juanita Ortegainvirtió $\$12\,000$ en efectivo en su negocio.}\\ \text{7} & \text{2. Adquisición de dos nuevas balsas de aguas bravas a cuenta}\\ & \text{de \$3,750 a Peak Equipment Inc.}\\ \text{10} & \text{3. Facturó, pero no cobró, $750$ dólares por servicios de guía}\\ & \text{prestados a Mary Johnson.}\\ \text{12} & \text{4. Reparado una balsa con un coste de $\$123$, Cheque 411.}\\ \text{14} & \text{5. Escrito el cheque $412$ para pagar la factura eléctrica de $\$95$.}\\ \text{17} & \text{6. Recibidos $225$ dólares en concepto de honorarios por servicios}\\ & \text{de guía.}\\ \text{21} & \text{7. Pago del alquiler de $225$ dólares del mes,}\\ & \text{cheque 413.}\\ \text{24} & \text{8. Pago de $1\,750$ dólares por las balsas compradas a cuenta,}\\ & \text{ cheque 414.}\\ \text{27} & \text{9. Juanita Ortega retiró $\$250$ en efectivo para uso personal,}\\ & \text{Cheque 415.}\\ \text{29} & \text{10. Recibimos honorarios por servicios de guía de $\$250$.}\ \end{array}$$

How does the size of the hole affect the rate of spin of the can? How does the number of holes affect the rate of spin of the can?

An open box is made from a square piece of cardboard 24 inches on a side by cutting identical squares from the corners and turning up the sides. Find and interpret V(2),V(3),V(4),V(5), and V(6). What is happening to the volume of the box as the length of the side of the square cut from each corner increases?

Juanita Ortega exploite le service de guide de l'Outback. Elle utilise les comptes suivants pour enregistrer et résumer ses transactions commerciales.

Grand livre général

101 Espèces en banque

301 Juanita Ortega, capitale

105 Comptes clients - Mary Johnson

302 Juanita Ortega, Retraits

401 Revenus du service de guide

150 équipements de rafting

505 Dépenses d'entretien 205 Comptes créditeurs - Peak Equipment Inc.

515 Dépense de loyer

520 Dépenses de services publics

Identify the graph of each equation as a parabola, circle, ellipse, or hyperbola, and then sketch the graph. $y^{2}=4+x^{2}$