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16. A customary fee is the fee a dentist most frequently charges for a given dental service. A usual fee is the fee for a service determined to be representative of the fees charged by dentists in a specific region or geographic area.

Problem 2 The following accounts are denominated in Euros as of December 31, Year 15. For reporting purposes, these amounts need to be stated in U.S. dollars. For each balance, indicate the exchange rate that would be used if a translation is made under both the current rate and temporal methods. The company began operations in Year 5 and common stock was issued only at inception. The buildings were acquired in Year 5 and the patents in Year 10. (Fill in each blank for 1 point each, 26 points. Partial credit will be awarded during manual grading.)   Translation Remeasurement Accounts receivable $[TAR] $[RAR] Accounts payable $[TAP] $[RAP] Advertising expense $[TAE] $[RAE] Amortization expense (patents) $[TPAT] $[RPAT] Buildings $[TBUILD] $[RBUILD] Cash $[TCASH] $[RCASH] Common stock $[TCOMMON] $[RCOMMON] Depreciation expense $[TDEPEX] $[RDEPEX] Dividends (10/1/Y15) $[TDIV] $[RDIV] Notes payable (due Yr. 18) $[TPAYABLE] $[RPAYABLE] Patents (net) $[TPATNET] $[RPATNET] Salary expense $[TSALARY] $[PSALARY] Sales $[TSALES] $[RSALES] Exchange rates for 1 Euro are as follows: Year 5                         1 Euro = $1.29 Year 10                       1 Euro = $1.33 January 1, Y15            1 Euro = $1.28 April 1, Y15                1 Euro = $1.27 July 1, Y15                  1 Euro = $1.25 October 1, Y15           1 Euro = $1.22 December 31, Y15      1 Euro = $1.19 Average for Y15         1 Euro = $1.16

35. A receipt is a form given to the payer that acknowledges payment on an account. 

24. A patient has a $190 credit balance and presents for treatment. Which statement is correct?

12. The reference manual that contains the Code on Dental Procedures and Nomenclature is known as the _____.

4. Which is the least most-consuming recall system?

47. The top rung of the Job Preparation Ladder is:

29. Which of the following is true regarding a practice that submits and accepts payments from insurance plans?

19. Reasonable means a fee charged for a specific procedure that has been modified by complications as decided by a dental plan.

2. A recall system is considered the __________ of the dental practice.