Author: Anonymous

As of December 31, 2017, Rodger’s company has a balance in their accounts receivable of $1,300,000.  The beginning balance in their allowance for doubtful accounts (AFDA) is $3,000 (debit) and they estimate that they need an ending allowance balance equal to 5% of the gross receivables balance.  The journal entry to adjust the allowance for bad debt expense will include:

J&L reported net income of $250,000 for the year ended December 31, 2020.  The following information was also available: Current assets increased by $30,000 Current liabilities decreased by $25,000 J&L declared, and paid, $50,000 of dividends $50,000 of long-term property, plant and equipment was purchased with cash Depreciation expense, included in net income, was $15,000 J&L sold a piece of equipment with an original cost of $50,000 and accumulated depreciation of $33,000 for $25,000 in cash. J&L issued long-term bonds payable for $500,000 at par. Calculate J&L’s cash flows from operations.

Brecken Industries purchased a piece of equipment for their manufacturing facilities and paid with a 3-year, zero-interest bearing $100,000 notes payable.  Assuming a 5-year useful life and no salvage value, how much straight-line depreciation expense would Brecken record for this asset each year?  Brecken typically borrows at a rate of 5%. The present value of one for 3-periods at 5% is: .86384 The present value of one for 5-periods at 5% is: .78353 Round all calculations to whole dollars.

Match the combining form with its definition.

The Board of Certification established continuing education requirements to encourage certified athletic trainers to:

Medical Terminology Abbreviations (.5 point each)

The term “work conditioning” refers to:

The primary purpose of a preparticipation health exam is to:

Which of the following performance domains of athletic training includes explaining the importance of diet and lifestyle choices?  

Which of the following should be included in an individual’s medical history?