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Modifiable risk factors for breast cancer include all of the following EXCEPT:

Mrs. Newford is a 74-year-old patient who lives in a retirement community, where she happily participates in activities with other residents. Her medications include a beta blocker, anti-inflammatories for arthritis, and a diuretic. She also says she takes over-the-counter antacids frequently for heartburn. When you ask how many times a day she takes the anti-inflammatories, she hesitates before answering, “Two, I think.” Which of the following actions might you take to help Mrs. Newford?

Question 18  (6% total) Given the following situations, identify whether each would require retrospective accounting treatment or prospective accounting treatment: Switching from FIFO to Average Cost for inventory when it is practical to estimate the change.   Switching from a 3 year useful life to a 5 year useful life to depreciate a machine.   Switching from percentage of completion to completed contract method for revenue recognition of long-term projects.   Switching from double-declining balance to straight line for depreciation.   Switching from expecting 3% of Accounts Receivable to be uncollectible to 5%.   Selling shares in another company that reduces our ownership stake from 30% to 15%.

Question 19 (7% total) HoneyBunny, Inc. purchased a machine on 1/1/2016 for $300,000.  At the time of the purchase, they estimated that the machine would last 6 years and have a salvage value of $90,000.  They begin depreciating the machine using the straight-line depreciation method.  On 1/1/2019, they change their estimated salvage value to $50,000 and extend the useful life of the machine by 2 years.    19) What amount of depreciation expense will HoneyBunny report (at year-end) in 2019 related to this machine? 

Questions 9 – 12 (15% total) On 1/1/2012, Marcellus Inc enters into a 10-year non-cancellable lease for a piece of machinery owned by Mia, Inc.  The lease calls for annual payments of $10,000, payable at the beginning of each year of the lease (first payment due 1/1/2012).  At the end of the lease, ownership transfers to Marcellus, Inc.  Mia, Inc purchased this machine on 12/31/2011 for $50,000, and the economic life of the machine is thought to be 20 years.  Marcellus uses a 6% discount rate for present value calculations, while Mia uses 8%.  9)What type of lease is the from the perspective of Mia, Inc?    10) What (if any) journal entries should Mia, Inc. record on 1/1/2012 (ignoring depreciation)?          11) What (if any) journal entries should Mia, Inc. record on 12/31/2012, assuming Mia prepares financial statements annually on 12/31?  (ignoring depreciation)           12) How much is Mia, Inc.’s net income impacted as a result of this lease in 2012?  (ignoring depreciation)  

Trigonometric Identities-2.doc

A preplanned curriculum has no disadvantages.

Some children are afraid of children with disabilities.

Which of the following resulted from Europe’s expansion overseas in the eighteenth and nineteenth centuries?

In the Japanese print above of the war between China and Japan (1894-1895), the artist suggests that the