Smith, Inc., has the following stockholders’ equity accounts as of January 1, 2021:

Preferred stock—$100 par, nonvoting and nonparticipating, 8% cumulative dividend	$2,000,000
Common stock—$20 par value	4,000,000
Retained earnings	10,000,000

Haried Company purchases all of Smith’s common stock on January 1, 2021, for$14,040,000. The preferred stock remains in the hands of outside parties. Any excess acquisition-date fair value will be assigned to franchise contracts with a 40-year remaining life.
 During 2021, Smith reports earning $450,000 in net income and declares$360,000 in cash dividends. Haried applies the equity method to this investment.

a. What is the noncontrolling interest’s share of consolidated net income for this period?
b. What is the balance in the Investment in Smith account as of December 31, 2021?
c. What consolidation entries are needed for 2021?

The next few visits are uneventful. C.E. has continued to not smoke and is doing better with managing episodes of dyspnea. At your next visit, you greet C.E., immediately note that he sounds congested, and comment that he sounds like he has a cold. He replies, "Oh, our great-grandchildren were over to visit several days ago and they all had snotty noses."
What basic hygiene measures would you include in a teaching plan for C.E. and his wife to prevent his developing an infection? Select all that apply.
a. Practice good hand washing technique, and wash hands often.
b. Avoid people with cold and flu infections, and screen visitors.
c. Avoid enclosed, public a reas at all times.
d. Get pneumonia and flu vaccines every year.
e. Use the dishwasher to wash eating utensils, glasses, and plates.
f. Use antibacterial wipes daily to clean frequently touched surfaces.

Prolonged exposure to mercury even at relatively low but toxic concentrations in the air is known to cause permanent mental disorders, insomnia, and pain and numbness in the hands and the feet, among other things. Therefore, the maximum allowable concentration of mercury vapor in the air at workplaces is regulated by federal agencies. These regulations require that the average level of mercury concentration in the air does not exceed $0.1 \mathrm{mg} / \mathrm{m}^{3}$. Consider a mercury spill that occurs in an airtight storage room at $20^{\circ} \mathrm{C}$ in San Francisco during an earthquake. Calculate the highest level of mercury concentration in the air that can occur in the storage room, in $\mathrm{mg} / \mathrm{m}^{3},$ and determine if it is within the safe level. The vapor pressure of mercury at $20^{\circ} \mathrm{C}$ is 0.173 Pa. Propose some guidelines to safeguard against the formation of toxic concentrations of mercury vapor in air in storage rooms and laboratories.

Mom found an open box of her children's favorite candy bars. She decides to apportion the candy bars among her three youngest children according to the number of minutes each child spend doing homework during the week. (a) Suppose that there were 10 candy bars in the box. Given that Bob did homework for a total of 54 minutes, Peter did homework for a total of 243 minutes, and Ron did homework for a total of 703 minutes, apportion the 10 candy bars among the children using Hamilton's method. (b) Suppose that just before she hands out the candy bars, mom finds one extra candy bar. Using the same total minutes as in (a), apportion now the 11 candy bars among the children using Hamilton's method. (c) Two results of (a) and (b) illustrate one of the paradoxes of Hamilton's method. Which one? Explain.

A survey was done of men’s and women’s hands to see if the ring finger appeared longer than the index finger or not. Yes means the ring finger is longer, and No means the ring finger appears shorter or the same length as the index finger. The students in this survey were not told the theory that men are more likely to have a longer ring finger than women due to more testosterone.

a. What percentage of the men said Yes?
b. What percentage of the women said Yes?
c. What percentage of the people who said Yes were men?
d. If a large group of $250$ men had the same rate of responses as the men in this sample, how many men of the $250$ would say yes?

Following are forecasts of worldwide annual cell phone handset sales:

$$\begin{matrix} \text{Year x} & \text{3} & \text{5} & \text{7}\\ \text{Sales y (millions)} & \text{500} & \text{600} & \text{800}\\ \end{matrix}$$

(x=3 represents 2003). Complete the following table and obtain the associated regression line. (Round coefficients to 2 decimal places.)

$$\begin{matrix} & \text{} & \text{x} & \text{y} & \text{xy} & \text{}{x^{2}}\\ & \text{} & \text{3} & \text{500} & \text{} & \text{}\\ & \text{} & \text{5} & \text{600} & \text{} & \text{}\\ & \text{} & \text{7} & \text{800} & \text{} & \text{}\\ \text{Totals} & \text{} & \text{} & \text{} & \text{}\\ \end{matrix}$$

Use your regression equation to project the 2008 sales.

A predicate is the part of a sentence that contains the main verb and states the action or condition of the subject. A compound predicate has two or more verbs or verb phrases that relate to the same subject. In this example from "The Seafarer," the subject is sea. The three verbs in the compound predicate are underlined.
Example:... the sea $\underline{\text{took}}$ me, $\underline{\text{swept}}$ me back / And forth in sorrow and fear and pain, / $\underline{\text{Showed}}$ me suffering in a hundred ships,...
As you can see in the example above, compound predicates can be used to create an effect of movement or drama by "piling up" events.
Identify the verbs or verb phrases in the following compound predicate.
"The soul... knows nothing / Of sweetness or sour, feels no pain, / Bends neither its hands nor its brain..."

Tempe thinks she's pretty skilled at "mouth-catching" (no hands) bits of snack food that have been thrown to her from across a room. She wonders, though, if she's better at catching some foods than others, so she conducts an experiment. A friend tosses 150 pieces of each of three different kinds of snack food (in random sequence) and then records how often Tempe catches the food in her mouth. Here are the results.

$$\begin{array} {lc} & \text{Snack food} \\ \text {Caught?} & \begin{array}{l|c|c|c|c} & \text { Goldfish } & \text { Grapes } & \text { Gummies } & \text { Total } \\ \hline \text { Yes } & 90 & 100 & 115 & 305 \\ \hline \text { No } & 60 & 50 & 35 & 145 \\ \hline \text { Total } & 150 & 150 & 150 & 450 \end{array}\\ \end{array}$$

Use the information in the two-way table to make a segmented bar chart to show the relationship between snack food type and Tempe's catching success.

On a trip to St. Louis, you visit the Gateway Arch. Since you have plenty of time on your hands, you decide to estimate its altitude. You set up a Cartesian coordinate system with one end of the arch at the origin. The other end of the arch is at $x=162$ meters. To find a third point on the arch, you measure a value of $y=4.55$ meters when $x=1 \mathrm{me}-$ ter. You assume that the arch is parabolic.
a. Find the particular equation of the underside of the arch.
b. What is the $x$-coordinate of the vertex? By substituting this number into the equation, predict the height of the arch.
c. An airplane with a wingspan of 40 meters tries to fly through the arch at an altitude of 170 meters. Could the plane possibly make it? Justify your answer.

Samanca Cabinets makes custom wooden cabinets for high-end stereo systems from specialty woods. The company uses a job-order costing system. The capacity of the plant is determined by the capacity of its constraint, which is time on the automated handsaw that makes finely beveled cuts in wood according to the preprogrammed specifications of each cabinet. The handsaw can operate up to 150 hours per month. The estimated total manufacturing overhead at capacity is $11,000 per month. The company bases its predetermined overhead rate on capacity, so its predetermined overhead rate is$74 per hour of bandsaw use. The results of a recent month's operations appear below:

$$\begin{matrix} \text{Sales} & \text{\$ 39.860}\\ \text{Beginning inventories} & \text{\$ 0}\\ \text{Ending inventories} & \text{\$ 0}\\ \text{Direct materials} & \text{\$ 4.820}\\ \text{Direct labor (all variable)} & \text{\$ 9.640}\\ \text{Manufacturing overhead incurred} & \text{\$ 10.870}\\ \text{Selling and administrative expense} & \text{\$ 9.350}\\ \text{Actual hours of bandsaw use} & \text{124}\\ \end{matrix}$$

1. Prepare an income statement following the example in Appendix 4B in which any under-applied overhead is directly recorded on the income statement as an expense. 2. Why is overhead ordinarily underapplied when the predetermined overhead rate is based on capacity?

How does the author's observation of women farmers in Senegal help you understand the title of the article? "Some of my most vivid images of the Sahel food crisis are of hands and feet. When I traveled to Senegal recently to document Oxfam's work on the crisis, I met with women farmers who lost their last harvest to erratic rains. Several times I noticed an injury to a woman's foot or finger-usually something simple that without medical care had become so serious that it was disabling or worse: from the look of it, some would require amputation. But none of the women had any food stocks left and, with prices on the rise, none could afford to purchase enough for her family to eat, so a visit to the doctor was out of the question."

You are: a Certified Medical Assistant working with Susan Lee, MD, a primary care physician at Fulwood Medical Center.

Your patient is: Mrs. Helen Schreiber, a 45-year-old high school principal. Your task is to document her care.

Documentation.

Mrs. Helen Schreiber, a 45-year-old high school principal, presents with a 6-month history of dry mouth, bleeding gums, and difficulty in chewing and swallowing food.

Questioning by Dr. Susan Lee, her primary care physician, reveals that she also has dry eyes, is having pain in some joints of both hands, and has felt fatigued. Her previous medical history is uneventful. Physical examination shows a dry mouth, mild gingivitis, and an ulcer on the back of the lower lip. Her salivary glands are not swollen. Her eyes show no ulceration or conjunctivitis. The metacarpophalangeal joints of both index fingers are swollen, stiff, and tender. All other systems show no abnormality.

Initial laboratory reports show anemia, decreased WBC count, and an elevated ESR. Dr. Lee made a provisional diagnosis of Sjogren syndrome. The results of blood studies for SSA and SSB antibodies (Sjögren syndrome antibodies A and B) and for rheumatoid factor titers are pending, as are $x$-rays of her hands. Mrs. Schreiber was given advice about symptomatic treatment for her dry mouth and will be seen again in 1 week. Luisa Guitterez, CMA 06/12/12, 1530 hrs.

Based on the above case report, answer the following question.

What other complaints does Dr. Lee discover on further questioning of the patient? $\rule{7cm}{0.15mm}$

$\rule{10cm}{0.15mm}$.

In a new experimental teaching method, when students have questions in class, they send them to the instructor via a laptop computer. From time to time, the instructor pauses to read the questions and to provide the answers, without revealing the identities of the students who are asking the questions. This new method is supposed to eliminate the reluctance of students to ask questions for fear of revealing their lack of understanding in public. In a study of this new method, $67$ male students and $72$ female students participated. Treat these as if they were simple random samples. Of the male students, $38$ said that they liked the new method better than the traditional one in which students raise their hands to ask questions. Of the female students, only $22$ said they liked the new method better.

a. Construct a $95\%$ confidence interval for the difference between the proportions of male and female students who like the new method better.

b. An educator claims that the proportion of students who like the new method better is the same for males and females. Does the confidence interval contradict this claim?

A demonstration gyroscope wheel is constructed by removing the tire from a bicycle wheel 0.650 m in diameter, wrapping lead wire around the rim, and taping it in place. The shaft projects 0.200 m at each side of the wheel, and a woman holds the ends of the shaft in her hands. The mass of the system is 8.00 kg; its entire mass may be assumed to be located at its rim. The shaft is horizontal, and the wheel is spinning about the shaft at 5.00 rev/s. Find the magnitude and direction of the force each hand exerts on the shaft (a) when the shaft is at rest; (b) when the shaft is rotating in a horizontal plane about its center at 0.050 rev/s; (c) when the shaft is rotating in a horizontal plane about its center at 0.300 rev/s. (d) At what rate must the shaft rotate in order that it may be supported at one end only?