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Both the indirect and direct methods: I. Arrive at the same amounts for net cash flows II. Are used by companies about equally in actual practice III. Are two allowable methods to present operating activities in the statement of cash flows IV. Adjusts Net Income to determine net cash flows from operations                                                                                                                         From the list below, choose all statements that are true:

A 30% gross profit percentage means that:

On December 1, Macy Company sold merchandise with a selling price of $1000 on account to Mrs. Jorgensen, with terms 2/10, n/30. Using the gross method and ignoring cost of goods sold, what journal entry did Macy Company prepare on December 1? Macy expects no sales returns.

Amortization expense is recorded for:

Land, a building and equipment are acquired for a lump sum of $900,000. The market values of the land, building and equipment are $400,000, $600,000 and $200,000, respectively. What is the cost assigned to the equipment? (Do not round any intermediary calculations, and round your final answer to the nearest dollar.)

A 50 y/o female patient begins to complain of feeling lightheaded and dizzy while exercising on the treadmill.  The therapist immediately has the patient sit in a nearby chair and begins to monitor vital signs. VSs were as follow: RR 9 breaths/minute, radial pulse 45 bpm and BP 115/80 mmHg. Which of the following statements is the most accurate assessment of these findings?

Your 55 year old female patient reports that she walks at a comfortable pace 3 x/week for 30 minutes and lifts weights x2/week at her local gym. Does this patient’s activity level meet the ACSM recommended guidelines for physical activity?

Having cleared any concerns you may have regarding the patient’s medical status, you wish to examine her aerobic capacity. Given what you know about this patient, state which test of aerobic capacity is best suited to use for her and explain your rationale for selecting this test rather than some of the alternatives. (1pt)

Question 37: Your client is a 38 year old female who wants to train to jog/run in an upcoming corporate 5K with her co-workers. PMH is significant for well controlled type I juvenile diabetes (insulin dependent). She has yearly check ups with her physicians, has no current complaints and reports that, for many years, she has walked at a brisk pace for 45 minutes three times a week. Using the ACSM pre participation health screen algorithm clearly describe and explain how you would decide whether this client requires further medical evaluation prior to progressing the intensity of her exercise/activity program and state what the recommendation should be using that algorithm. (2pts)    

Mary is a 55-year-old female with CC of 3-month history of left sided neck and central – left upper back/scapula pain. SH: married with twin 10 year old children; she is trained as a research lab. technician but is currently a homemaker. CLOF: Mary reports she’s having a hard time keeping up with her husband and children and increasing difficulty managing her home. Even minor activities such as reaching to upper cabinets/closets, lifting and carrying groceries or laundry result in significant pain. As a result she has been very sedentary lately and feels that she fatigues easily. PMH:  hypercholestemia (210mg/dL) SH: 1 pack per day smoker x 35 years MEDS: takes Tylenol for current pain; started taking over the counter allergy medicine, Zyrtec, by mouth 3 weeks ago because of recent nasal congestion and cough. She is self referred to PT with goals to decrease pain, return to regular activities and exercise, and to feel good enough to be able to start part-time work. PHYSICAL EXAMINATION: Posture and Observation: Posterior pelvic tilt, increased thoracic kyphosis, Mod forward head, C – spine in L side bend.   Height:  1.75 meters  (69 in)    Weight: 55 kg  (121 lbs)       BMI: 18.28 VSs at rest: HR 84 bpm, reg ;  RR 22,  upper chest breathing pattern  BP  120/75 Active Range of Motion: Cervical spine: flexion 0 to 30 degrees; extension 0 to 25 degrees; rotation (R) 0 to 40 degrees, (L) 0 to 15 degrees; sidebending (R) 0 to 30 degrees, (L) 0 to 20 degrees MMT Strength Testing: Upper trapezius (B) 5/5; middle trapezius (R) 3/5, (L) 2/5; lower trapezius (B) 2/5; sternocleidomastoid (B) 2/5; trunk curl 3/5; bilat leg lowering (abdominals)  2/5; Palpation: Tender to light pressure in suboccipital region, medial upper and mid trapezius, SCM origin & insertion L > R Function: sitting tol. 20 mins, standing tol. 15 mins, can lift 5lbs from knee to waist and waist to shoulder level with mild increase in discomfort; unable to lift heavier loads due to significant increase in pain, unable to lift loads from floor level, unable to reach/lift overhead due to pain.  Amb. independently indoor and outdoors w/o assistive device, up to ½ mile on level surfaces with reports of fatigue and increased discomfort/pain; Amb. elevations independently w/o AD but uses 1 rail on stairs for stability.     Question 46: List 4 different impairments of body structure and function in this patient. (2 pts)