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Kaye Company acquired 100% of Fiore Company on January 1, 2021. Kaye paid $1,000 excess consideration over book value, which is being amortized at $20 per year. There was no goodwill in the combination. Fiore reported net income of $400 in 2021 and paid dividends of $100.Assume the equity method is applied. How much equity income will Kaye report on its internal accounting records as a result of Fiore’s operations?

A 15-year-old high school student is brought to the emergency room by his father because of the sudden onset of excruciating pain in his right testicle. The pain started 2 hours prior and has gotten worse in intensity. He denies fever, chills, or urethral discharge. He is not sexually active. On physical examination, the testicle is swollen and tender to palpation. It appears to be retracted upward in the scrotum. He has no other evidence of infection. What is your most likely diagnosis?

Following are selected accounts for Green Corporation and Vega Company as of December 31, 2023. Several of Green’s accounts have been omitted.     Green   Vega Revenues $ 900,000     $ 500,000   Cost of goods sold   360,000       200,000   Depreciation expense   140,000       40,000   Other expenses   100,000       60,000   Equity in Vega’s income   ?           Retained earnings, 1/1/2023   1,350,000       1,200,000   Dividends   195,000       80,000   Current assets   300,000       1,380,000   Land   450,000       180,000   Building (net)   750,000       280,000   Equipment (net)   300,000       500,000   Liabilities   600,000       620,000   Common stock   450,000       80,000   Additional paid-in capital   75,000       320,000     Green acquired 100% of Vega on January 1, 2019, by issuing 10,500 shares of its $10 par value common stock with a fair value of $95 per share. On January 1, 2019, Vega’s land was undervalued by $40,000, its buildings were overvalued by $30,000, and equipment was undervalued by $80,000. The buildings have a 20-year life and the equipment has a 10-year life. $50,000 was attributed to an unrecorded trademark with a 16-year remaining life. There was no goodwill associated with this investment.Compute the December 31, 2023, consolidated trademark.                         A)    $50,000.              B)    $46,875.            C)    $0.            D)    $34,375.            E)    $37,500.

You are assessing Mike, age 16, after a football injury to his right knee. You elicit a positive anterior/posterior drawer sign. This test indicates an injury to the:

When a country exports more than it imports, it will have a trade surplus.  

Which of the following create challenges for successful offshoring? (check all that apply)

The financial statement amounts for the Atwood Company and the Franz Company as of December 31, 2021, are presented below. Also included are the fair values for Franz Company’s net assets (all numbers are in thousands).     Atwood Franz Co. Franz Co. Book Value Book Value Fair Value   12/31/2021 12/31/2021 12/31/2021 Cash $ 870     $ 240     $ 240   Receivables   660       600       600   Inventory   1,230       420       580   Land   1,800       260       250   Buildings (net)   1,800       540       650   Equipment (net)   660       380       400   Accounts payable   (570 )     (240 )     (240 ) Accrued expenses   (270 )     (60 )     (60 ) Long-term liabilities   (2,700 )     (1,020 )     (1,120 ) Common stock ($20 par)   (1,980 )                 Common stock ($5 par)           (420 )         Additional paid-in capital   (210 )     (180 )         Retained earnings 1/1/18   (1,170 )     (480 )         Revenues   (2,880 )     (660 )         Expenses   2,760       620             Note: Parenthesis indicates a credit balanceAssume an acquisition business combination took place on December 31, 2021. Atwood issued 50 shares of its common stock with a fair value of $35 per share for all of the outstanding common shares of Franz. Stock issuance costs of $15 (in thousands) and direct costs of $10 (in thousands) were paid. Compute consolidated land at the date of the acquisition.                         A)    $2,060.                B)    $1,800.            C)    $260.            D)    $2,050.            E)    $2,070.

A 70 year old client comes to the clinic complaining of blurred vision that has been getting increasingly worse over the last 2 years. The client also has a problem with glare but no problems with pain. The NP would first check for the presence of:

An unconscious patient who appears to be approximately in his mid-40s is brought to the emergency room by the Emergency Medical Services (EMS) team. He has been unconscious for an unknown length of time. You note that his jaws are clenched and his neck is extended. His arms are adducted and stiffly extended at the elbows, with the forearms pronated and the wrists and fingers flexed. His legs are stiffly extended at the knees with the feet plantar flexed. What type of posture does this patient have?

In assessing your patient you decide to have them do a tandem gait testing their: