The end-of-year assets of the Medicare Hospital Insurance Trust Fund (in billions of dollars) for the years 2006 through 2014 are shown. 2006: 305.4, 2007: 326.0, 2008: 321.3, 2009: 304,.2 2010: 271.9, 2011: 244.2, 2012: 220.4, 2013: 205.4, 2014: 197.3. (a) Use the regression capabilities of a graphing utility to find a model of the form $M=a t^{3}+b t^{2}+c t+d$ for the data. Let t=6 represent 2006. (b) Use a graphing utility to plot the data and graph the model. (c) Find the maximum value of the model and compare the result with the actual data.

Plug Corporation purchased $100,000 par value bonds of its subsidiary, Spark Company, on December 31, 20X5, from Lemon Corporation for$102,800. The 10-year bonds bear a 9 percent coupon rate, and Spark originally sold them on January 1, 20X3, to Lemon at 95. Interest is paid annually on December 31. Plug owns 85 percent of the stock of Spark.

In preparing the consolidation worksheet at December 31, 20X6, Plug's controller made the following entry to eliminate the effects of the inter-corporate bond ownership:

$$\begin{array}{lrr} \text{Bonds Payable} & 100,000 \\ \text{Interest Income} & 8,691 \\ \text{Retained Earnings, January 1} & 5,741 \\ \text{Non-controlling Interest} & 1,013 \\ \text{$\quad$Investment in Spark Company Bonds} & & 102,491 \\ \text{$\quad$Discount on Bonds Payable} & & 3,535 \\ \text{$\quad$Interest Expense} & & 9,419 \\ \end{array}$$

Required

Prepare the consolidation entry to remove the effects of the inter-corporate bond ownership in completing a three-part consolidation worksheet at December 31, 20X5.

A South African paper company, SAPC Limited (SAPC), reports noncurrent Interest-Bearing Borrowings of $1,634 million at September 30, Year 6. SAPC applies IFRS and reports its results in millions of U.S. dollars. At September 30, Year 7, this balance had increased to$1,828 million. Assume that on March 30, Year 7, SAPC borrowed $1,200 million from a local bank. The loan bears interest at an annual rate of 7.5% and is due on March 31, Year 9. Assume also that SAPC makes its interest payments once per year on the last day of March. SAPC’s fiscal year begins October 1 and ends on September 30. The firm closes its books on September 30 of each year. a. What journal entry did SAPC record for the repayment of debt during the fiscal year ending September 30, Year 7?

Which of the following illustrates a heuristic? a. Calculating the area of a rectangle by multiplying the length times the width. b. Recalling published reports of corporate fraud to estimate how much fraud occurs in American business. c. Looking in each room of your home to find your sleeping cat. d. Following a new recipe to bake a cake for your friend. e. Trying every key on your mom's key ring until you find the one that unlocks the seldom-used storeroom in the basement.

Describe a buffered solution. Give three examples of buffered solutions. For each of your examples, write equations and explain how the components of the buffered solution consume added strong acids or bases. Why is buffering of solutions in biological systems so important?

Malnick's Tailors uses the following accounts.

Cash
Accounts Receivable-Unique Uniforms
Supplies
Prepaid Insurance
Accounts Payable-Master Supplies
Misha Malnick, Capital
Misha Malnick, Drawing
Sales
Rent Expense
Utilities Expense

Transactions:

Sept. 1. Received cash from owner as an investment, $8,000.00. R1.
      2. Paid cash for insurance,$2,500.00. C1.
      3. Bought supplies on account from Master Supplies, $2,000.00. M1.
      4. Paid cash for supplies,$1,500.00. C2.
      8. Paid cash on account to Master Supplies, $2,000.00. C3.
      9. Paid cash for rent,$1,000.00. C4.
     12. Received cash from sales, $1,800.00. T12.
     15. Sold services on account to Unique Uniforms,$400.00. S1.
     16. Paid cash for telephone bill, $120.00. CS.
     22. Received cash on account from Unique Uniforms,$400.00. R2.
     25. Paid cash to owner as withdrawal of equity, $1,000.00. C6.

Instructions:

The journal for Malnick's Tailors is given in the Working Papers.

1. Use page 1 of the journal to journalize the transactions. Source documents are abbreviated as follows: check, C; memorandum, M; receipt, R; sales invoice, S; calculator tape, T.

A South African paper company, SAPC Limited (SAPC), reports noncurrent Interest-Bearing Borrowings of $1,634 million at September 30, Year 6. SAPC applies IFRS and reports its results in millions of U.S. dollars. At September 30, Year 7, this balance had increased to$1,828 million. Assume that on March 30, Year 7, SAPC borrowed $1,200 million from a local bank. The loan bears interest at an annual rate of 7.5% and is due on March 31, Year 9. Assume also that SAPC makes its interest payments once per year on the last day of March. SAPC’s fiscal year begins October 1 and ends on September 30. The firm closes its books on September 30 of each year. b. Present the journal entries that SAPC Limited made in fiscal years ending September 30, Year 7, Year 8, and Year 9, related to the bank loan obtained on March 30, Year 7.

A typical chemical bond in a biological molecule has a strength of a few $\mathrm{eV}$ - let's say $4 \mathrm{eV}$ to be specific. (a) Can low-intensity microwave radiation with wavelength $1 \mathrm{~cm}$ break a bond, thus causing a mutation in a DNA molecule? (Very high-intensity microwave radiation, such as is found inside a microwave oven, will heat biological tissue, thus causing burn damage.) (b) What is the minimum wavelength necessary for a photon to be able to break a 4-eV chemical bond? (c) What type of photon has this minimum wavelength? (Blue? IR? etc.)

$$\begin{array}{c c} \small\text{A MONEY MANAGER FOR} \underline{\textbf{ Nancy and Joe Thomas}} & \small\text{DATE} \underline{\textbf{ 7/20/--}}\\[10pt] \text{Monthly Living Expenses} & \text{Monthly Fixed Expenses} \hspace{50pt}\\ \end{array}$$

$$\begin{array}{l r |l r} \hline \text{Food/Grocery Bill} & \$210.00 & \text{Rent/Mortgage Payment} & \$715.20\\ \text{Household Expenses} & & \text{Car Payment} & \underline{\$~~~~~~~~~~~}\\ ~~~\text{Electricity} & \$~~55.65 & \text{Other Installments}\\ ~~~\text{Heating Fuel} & \$~~63.75 & ~~~\text{Appliances} & \$~~57.75\\ ~~~\text{Telephone} & \$~~21.47 & ~~~\text{Furniture} & \$110.80\\ ~~~\text{Water} & \$~~31.80 & \text{Regular Savings} & \$~~75.00\\ ~~~\text{Garbage/Sewer Fee} & \$~~17.21 & \text{Emergency Fund} & \$~~50.00\\ ~~~\text{Other} \underline{\text{ Security}} & \$~~25.00 & \text{TOTAL} & \underline{\$~~~~~~~~~~~}\\ ~~~ \underline{\text{~~~~~~~~~~~~~~~~~~~~~~~~~~~~~}}& \underline{\$~~~~~~~~~~~} & \\[10pt] \text{Transportation} & & \textbf{ANNUAL EXPENSES} \\ ~~~\text{Gasoline/Oil} & \$~~60.00 & \text{Life Insurance} & \$480.00\\ ~~~\text{Parking} & \$~~35.00 & \text{Home Insurance} & \$180.00\\ ~~~\text{Tolls} & \$~~12.00 & \text{Car Insurance} & \$475.00\\ ~~~\text{Commuting} & \$~~20.00 & \text{Real Estate Taxes} & \$1200.00\\ ~~~\text{Other} \underline{\text{ Misc.}} & \$~~35.00 & \text{Car Registration} & \$~~26.50\\ & & \text{Pledges/Contributions} & \$360.00\\ \text{Personal Spending}& & ~~~\text{Other}\underline{\text{~~~~~~~~~~~~~~~~~}} & \underline{\$~~~~~~~~~~~}\\ ~~~ \text{Clothing} & \$100.00& \text{TOTAL} & \underline{\$~~~~~~~~~~~}\\ ~~~ \text{Credit Payments} & \$~~25.00 & \text{MONTHLY SHARE} & \\ ~~~ \text{Newspapers. Gifts, Etc.} & \$~~16.75 & \text{(Divided by 12)} & \underline{\$~~~~~~~~~~~}\\ ~~~ \text{Pocket Money} & \$~~32.00 \\[10pt] \text{Entertainment} & & \textbf{MONTHLY BALANCE SHEET}\\ ~~~ \text{Movies/Theater} & \$~~20.00 & \text{Net Income} & \\ ~~~ \text{Sporting Events} & \$~~20.00 & \text{(Total Budget)} & \$1800.00\\ ~~~ \text{Recreation} & \$~~15.00 & ~~~\text{Living Expenses} & \underline{\$~~~~~~~~~~~~~}\\ ~~~ \text{Dining Out} & \$~~32.00 & ~~~\text{Fixed Expenses} & \underline{\$~~~~~~~~~~~~~}\\ \text{TOTAL} & \underline{\$~~~~~~~~~~~} & ~~~\text{Annual Expenses} & \underline{\$~~~~~~~~~~~~~}\\ & & \text{TOTAL MONTHLY} \\ & & ~~~\text{EXPENSES} & \underline{\$~~~~~~~~~~~~~}\\ & & ~~~\text{BALANCE} & \underline{\$~~~~~~~~~~~~~}\\ \end{array}$$

What is the total of their monthly fixed expenses?

S.B. is a $17$-year-old man who lost control of his sport utility vehicle and struck a tree. Witnesses reported he was not restrained, and his face hit the windshield on impact. When paramedics arrived, S.B. was responsive but confused, had significant facial swelling, and complained of pain in his right wrist and left forearm. The paramedics initiated cervical spine precautions, strapped him to a backboard, started oxygen at $15 \mathrm{~L} / \mathrm{min}$ via a nonrebreather mask, and started a 16 -gauge IV with $0.9 \%$ normal saline. His vital signs were $120 / 75,125,36$, and $\mathrm{SaO}_2 94 \%$. On arrival to the local emergency department (ED) 5 minutes later, his VS were $110/62$, $110$ regular, $28$ to $32$ and shallow, and $\mathrm{SaO}_2 99 \%$. An additional 16-gauge IV was inserted and the following labs were drawn: CBC, type and crossmatch, complete metabolic panel, PT/ PTT INR, and alcohol level. The trauma physician completed a head-to-toe assessment and found the following:

Physician Note

Obeys commands, responds to voice but not oriented to time or place. Generalized facial edema with full-thickness $2$-cm cheek laceration and bilateral mandibular depressed fractures. Blood behind left tympanic membrane, edema with slight discoloration over left mastoid process. Clear drainage coming from the left nare. Mid to upper chest contusions without crepitus, breath sounds clear. Abdomen slightly firm but not tender. Catheterized for $500$ mL clear yellow urine; negative for blood, glucose, ketones. Positive deformity of right wrist and diffuse tenderness of left lower forearm.

S.B. remained in the hospital for 48 hours for observation before being discharged. As you are evaluating the discharge teaching for S.B., you would understand that further teaching would be required if he stated:

a. “I will try to avoid blowing my nose for the next two weeks.”

b. “If I start vomiting, I will return to the hospital immediately.”

c. “Since a headache is expected, I can take aspirin for the pain.”

d. “If I do not move my bowels each day, I will take a Dulcolax.”

$$\begin{array}{c c} \small\text{A MONEY MANAGER FOR} \underline{\textbf{ Nancy and Joe Thomas}} & \small\text{DATE} \underline{\textbf{ 7/20/--}}\\[10pt] \text{Monthly Living Expenses} & \text{Monthly Fixed Expenses} \hspace{50pt}\\ \end{array}$$

$$\begin{array}{l r |l r} \hline \text{Food/Grocery Bill} & \$210.00 & \text{Rent/Mortgage Payment} & \$715.20\\ \text{Household Expenses} & & \text{Car Payment} & \underline{\$~~~~~~~~~~~}\\ ~~~\text{Electricity} & \$~~55.65 & \text{Other Installments}\\ ~~~\text{Heating Fuel} & \$~~63.75 & ~~~\text{Appliances} & \$~~57.75\\ ~~~\text{Telephone} & \$~~21.47 & ~~~\text{Furniture} & \$110.80\\ ~~~\text{Water} & \$~~31.80 & \text{Regular Savings} & \$~~75.00\\ ~~~\text{Garbage/Sewer Fee} & \$~~17.21 & \text{Emergency Fund} & \$~~50.00\\ ~~~\text{Other} \underline{\text{ Security}} & \$~~25.00 & \text{TOTAL} & \underline{\$~~~~~~~~~~~}\\ ~~~ \underline{\text{~~~~~~~~~~~~~~~~~~~~~~~~~~~~~}}& \underline{\$~~~~~~~~~~~} & \\[10pt] \text{Transportation} & & \textbf{ANNUAL EXPENSES} \\ ~~~\text{Gasoline/Oil} & \$~~60.00 & \text{Life Insurance} & \$480.00\\ ~~~\text{Parking} & \$~~35.00 & \text{Home Insurance} & \$180.00\\ ~~~\text{Tolls} & \$~~12.00 & \text{Car Insurance} & \$475.00\\ ~~~\text{Commuting} & \$~~20.00 & \text{Real Estate Taxes} & \$1200.00\\ ~~~\text{Other} \underline{\text{ Misc.}} & \$~~35.00 & \text{Car Registration} & \$~~26.50\\ & & \text{Pledges/Contributions} & \$360.00\\ \text{Personal Spending}& & ~~~\text{Other}\underline{\text{~~~~~~~~~~~~~~~~~}} & \underline{\$~~~~~~~~~~~}\\ ~~~ \text{Clothing} & \$100.00& \text{TOTAL} & \underline{\$~~~~~~~~~~~}\\ ~~~ \text{Credit Payments} & \$~~25.00 & \text{MONTHLY SHARE} & \\ ~~~ \text{Newspapers. Gifts, Etc.} & \$~~16.75 & \text{(Divided by 12)} & \underline{\$~~~~~~~~~~~}\\ ~~~ \text{Pocket Money} & \$~~32.00 \\[10pt] \text{Entertainment} & & \textbf{MONTHLY BALANCE SHEET}\\ ~~~ \text{Movies/Theater} & \$~~20.00 & \text{Net Income} & \\ ~~~ \text{Sporting Events} & \$~~20.00 & \text{(Total Budget)} & \$1800.00\\ ~~~ \text{Recreation} & \$~~15.00 & ~~~\text{Living Expenses} & \underline{\$~~~~~~~~~~~~~}\\ ~~~ \text{Dining Out} & \$~~32.00 & ~~~\text{Fixed Expenses} & \underline{\$~~~~~~~~~~~~~}\\ \text{TOTAL} & \underline{\$~~~~~~~~~~~} & ~~~\text{Annual Expenses} & \underline{\$~~~~~~~~~~~~~}\\ & & \text{TOTAL MONTHLY} \\ & & ~~~\text{EXPENSES} & \underline{\$~~~~~~~~~~~~~}\\ & & ~~~\text{BALANCE} & \underline{\$~~~~~~~~~~~~~}\\ \end{array}$$

What individual expenses would be difficult for the Thomases to cut back on?

You are working as the triage nurse in the emergency department at a busy tertiary care center. A woman comes in complaining of very heavy vaginal bleeding and extreme pain. S.K. is single, $47$ years of age, and has been bleeding for $24$ hours, soaking a pad an hour. She works in a law firm as a paralegal and was embarrassed yesterday when she leaked around her pad and stained a chair in the conference room. She has two sexual partners currently and has been relying on condoms for birth control. She thinks her last menstrual period was $2$ months ago, but they have been irregular and she is not sure. She has had some occasional spotting during the past $6$ months. She states she is afraid of the amount of bleeding in the past $24$ hours.

What precautions do you need to take while administering the meperidine (Demerol)?

Liposomes (lipid droplets) are significant because they show that

a. the first plasma membrane contained protein.
b. a plasma membrane could have easily evolved.
c. a biological evolution produced the first cell.
d. there was water on the early Earth.
e. the protocell had organelles.

The following data were collected in two studies of the reaction $2 \mathrm { A } + \mathrm { B } \longrightarrow \mathrm { C } + \mathrm { D }$ where $\text {Rate} = \frac { - d [ \mathrm { A } ] } { d t }$

$$\begin{matrix} & {Experiment 1} & {Experiment 2}\\ \text{Time (s)} & {[ \mathrm { A } ] ( M ) \times 10 ^ { - 2 }} & {[ \mathrm { A } ] ( M ) \times 10 ^ { - 2 }}\\ \hline \text{0} & \text{10.00} & \text{10.00}\\ \text{20.} & \text{6.67} & \text{5.00}\\ \text{40.} & \text{5.00} & \text{3.33}\\ \text{60.} & \text{4.00} & \text{2.50}\\ \text{80.} & \text{3.33} & \text{2.00}\\ \text{100.} & \text{2.86} & \text{1.67}\\ \text{120.} & \text{2.50} & \text{1.43}\\ \end{matrix}$$

In experiment $1 , [ B ] _ { 0 } = 5.0$ M. In experiment $2 , \left[ \left. B \right| _ { 0 } =10.0\ \mathrm { M }.\right.$ Give the rate law and value for k for this reaction.