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Assets that last longer than a year are called fixed assets.

Permanent accounts, or those that will carry over to the next fiscal year include which of the following:

Which of the following best describes how to find book value:

Preparing the Post-Closing Trial Balance is the last step of the Accounting Cycle.

Which of the fixed asset accounts listed below will not have a related Accumulated Depreciation account?

The financial statements have to be prepared in the following order: Income Statement, Statement of Owner’s Equity, Balance Sheet.

The last step of the Accounting Cycle is to prepare the financial statements.

Accrual accounting is the type of accounting where revenues and expenses are recorded when they happen, not when cash is received.

The Adjusting journal entries need to be done before the financial statements can be prepared.

Question 5 A simple representation of an electron microscope consists of an electron source (which you can treat as a point source), a condenser lens, an objective lens and an objective aperture.  The microscope operates at 200 kV and the objective aperture subtends a semi-angle of 10 mrad with respect to the sample.  You can assume that the spherical aberration coefficient,  Cs ~ f  where f is the focal length of the objective lens. You can ignore chromatic aberration. If the condenser lens is positioned 3 cm from the electron source.  What focal length should the condenser lens have to give a parallel beam of illumination on the sample which is located 10 cm from the condenser. Illustrate your answer with a simple ray diagram. (2)      An objective lens with a focal length of 0.5 mm is located 0.55 mm after the sample. What is the magnification of the image.  (2) In what plane will the diffraction pattern be formed and how far will it be from the sample? (2) Estimate the resolution of the microscope. (6)