When a pilot takes a tight turn at high speed in a modern fighter airplane, the blood pressure at the brain level decreases, blood no longer perfuses the brain, and the blood in the brain drains. If the heart maintains the (hydrostatic) gauge pressure in the aorta at 120 torr (or mm Hg) when the pilot undergoes a horizontal centripetal acceleration of 4 g, what is the blood pressure (in torr) at the brain, 30 cm radially inward from the heart? The perfusion in the brain is small enough that the vision switches to black and white and narrows to “tunnel vision” and the pilot can undergo g-LOC (“g-induced loss of consciousness”). Blood density is 1.06 × 10³ kg/m³.

For the case study problem, design the input shaft, including complete specification of the gear, bearings, key, retaining rings, and shaft.

Warnke Stores has twenty toasters on hand at the balance sheet date. Each costs $27. The current replacement cost is$30 per unit. Under the lower-of-cost-or-market basis of accounting for inventories, what value should Warnke report for the toasters on the balance sheet? Why?

[Related to the Apply the Concept on page 688] During the late nineteenth century in the United States, many farmers borrowed heavily to buy land. During most of the period between 1870 and the mid-1890s, the United States experienced mild deflation: The price level declined each year. Many farmers engaged in political protests during these years, and deflation was often a subject of their protests. Explain why farmers would have felt burdened by deflation.

Suppose that an accounting firm does a study to determine the time needed to complete one person's tax forms. It randomly surveys 100 people. The sample mean is $23.6$ hours. There is a known standard deviation of $7.0$ hours. The population distribution is assumed to be normal.

i. $\bar{x}=$

ii. $\sigma=$

iii. $n=$

Highway billboards have long been a possible source of driver distraction, especially the modern electronic billboards with moving parts or with flipping from one scene to another within a few seconds. If you are traveling at $31.3 \mathrm{~m} / \mathrm{s}(70 \mathrm{mi} / \mathrm{h})$, how far along the road do you move if you look at a colorful and animated billboard for $(a)$ $0.20 \mathrm{~s}$ (a glancing look), $(b)$ $0.80 \mathrm{~s}$, and $(c)$ $2.0 \mathrm{~s}$ ? Answer in both meters and in yards (to give you a feel for how your travel would be along an American football field).

Rewrite the following groups of words, adding hyphens where they are needed and correcting any incorrect uses of hyphens. If a word group is already correct, write $C$.

EXAMPLE: a self cleaning oven a self-cleaning oven

three fourths of the crowd at the fair

Endangered Amphibians There are $9$ endangered amphibian species in the United States. How many ways can a student select $3$ of these species to write a report about them? The order of selection is important.

Journalize the following transactions, using the direct write-off method of accounting for uncollectible receivables:

Oct. 2. Received $600 from Rachel Elpel and wrote off the remainder owed of$1,350 as uncollectible.

Dec. 20. Reinstated the account of Rachel Elpel and received $1,350 cash in full payment.

Determine whether the following disputes are verbal, factual, or some combination of the two. If verbal, discuss whether the dispute arises from vagueness or ambiguity. ROGER: I think modern society is becoming more and more violent every day. Just look at the increase in murder, rape, and robbery. Violence is clearly an evil that must be eradicated. MARK: You might be right about the increase in crime, but the idea that violence is an evil is nonsense. Violence is quite natural. The universe was created in a tremendously violent big bang, the nuclear reactions that bring us sunlight are extremely violent, and insects and animals kill and devour one another all the time.

Write the equation for the circle with the given center and radius. center: (-5, -8), radius:

$$\sqrt { 13 }$$

Your client, Hazelton Mining, recently entered into an agreement to obtain the rights to operate a coal mine in West Virginia for $\$ 15$ million. Hazelton incurred development costs of $\$ 6$ million in preparing the mine for extraction, which began on July 1, 2018. The contract requires Hazelton to restore the land and surrounding area to its original condition after extraction is complete in three years.

The company controller, Alice Cushing, is not sure how to account for the restoration costs and has asked your advice. Alice is aware of an accounting standard addressing this issue, but is not sure of its provisions. She has narrowed down the possible cash outflows for the restoration costs to four possibilities.

Alice also informs you that the company's credit-adjusted risk-free interest rate is$9 \%$. Before responding to Alice, you need to research the issue. Required:

1. Obtain the relevant authoritative literature on accounting for asset retirement obligations using the FASB Accounting Standards Codification. You might gain access at the FASB website (www.fasb.org). Explain the basic treatment of asset retirement obligations. What are the specific citations that you would rely on to determine (a) the accounting treatment for an asset retirement obligation and (b) how to measure the obligation?
2. Determine the capitalized cost of the coal mine.
3. Prepare a summary journal entry to record the acquisition costs of the mine.
4. How much accretion expense will the company record in its income statement for the 2018 fiscal year, related to this transaction? What are the specific citations from the FASB Accounting Standards Codification that address (a) the calculation of accretion expense and (b) the classification of accretion expense in the income statement?
5. Explain to Alice how Hazelton would account for the restoration if the restoration costs differed from the recorded liability in three years. By way of explanation, prepare the journal entry to record the payment of the retirement obligation in three years assuming that the actual restoration costs were$\$4.7$ million.
6. Describe to Alice the necessary disclosure requirements for the obligation. What is the specific citation from the FASB Accounting Standards Codification that contains these disclosure requirements?

A citrus farmer wants to know which of three fertilizers (A, B, and C) is most effective for increasing the number of oranges on his trees. He is willing to use 30 mature trees of various sizes from his orchard in an experiment with a randomized block design. Describe a randomized block design for this experiment. Justify your choice of blocks.

Crichton Publications uses the accounting rate of return method to evaluate proposed capital investments. The company’s desired rate of return is 18%. The project being evaluated involves a new product that will have a three-year life. The investment required is $300,000, which consists of a$240,000 machine, and inventories and accounts receivable totaling $60,000. The machine will have a useful life of three years and a salvage value of$150,000. The salvage value will be received during the fourth year, and the inventories and accounts receivable related to the product also will be converted back to cash in the fourth year. Accrual accounting net income from the product will be $87,000 per year, before depreciation expense, for each of the three years. Because of the time lag between selling the product and collecting the accounts receivable, cash flows from the product will be:

Required: a. Calculate the accounting rate of return for the first year of the product. Assume straight-line depreciation. Based on this analysis, would the investment be made? Explain your answer.