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Which of the following is the structure identified by the black arrows labeled “a” on this dorsoventral radiograph of a dog’s thorax?

Which of the following is the structure that forms the portion of the cardiac silhouette identified by the arrows in this ventrodorsal projection of a dog’s thorax?  

Which of the following is the structure identified by the white arrows labeled “b” on this dorsoventral radiograph of a dog’s thorax?

Sunshine Corp. was organized on Jan. 1 with authorization of 20,000 shares of $5 preferred stock, $100 par, and 200,000 shares of $25 par common stock. Indicate the account on Dec. 31 that should be recorded in the Description column of the Journal item (1) as the account to be debited assuming that Sunshine Corp. paid the annual dividend on the preferred stock of $40,000 with 8,000 shares of the preferred stock having been issued. Sunshine Corp. is not declaring a dividend on the Common Stock. DATE DESCRIPTION PREF DEBIT CREDIT Dec.1 (1) ?            $40,000           (2)     $40,000

Trapp Co. was organized on August 1 of the current year. Projected sales for the first three months are: August – $100,000; September – $185,000; October – $225,000. The company expects to sell 40% of its merchandise for cash. Of the sales on account, 30% is expected to be collected in the month of the sale and the remainder in the following month. What would be the amount collected from cash sales for the month of September?

Assume that the Assets and Liabilities for Shine Co. as of December 31, 20Y4, are listed below. What is the ratio of fixed assets to long-term liabilities for Shine Co. on December 31, 20Y4? Round to one decimal place. ASSETS     Total Current Assets $317,700   Long-Term Investment     45,000   Fixed Assets   655,300   Total Assets   $1,018,000 LIABILITIES     Current Liabilities $150,000    Long-Term Liabilities    215,000   Total Liabilities   $   365,000

Using Exhibit 5, assume that the balance of Accounts Receivable was $90,000 at the beginning of the current year. Furthermore, assume that the balance of Accounts Receivable is $94,000 at the end of the current year. When preparing the Statement of Cash Flow using the indirect method for the current year, which of the following statements would describe the proper presentation of accounts receivable on the Cash flow from operating activities section? EXHIBIT 5                                                                                          Increase                                                                                     (Decrease)      Net Income (loss)                                                         $XXX Adjustments to reconcile net income to net cash flow        from operating activities:    Depreciation of fixed assets                                       XXX    Losses on disposal of assets                                      XXX    Gains on disposal of assets                                      (XXX) Changes in current operating assets and liabilities:    Increases in *noncash current operating assets     (XXX)    Decreases in **noncash current operating assets   XXX    Increases in **current operating liabilities              XXX    Decreases in *current operating liabilities             (XXX)          *SUBTRACT                                                         **ADD Increases in accounts receivable                    Decreases in accounts receivable Increases in inventory                                     Decreases in inventory Increases in prepaid expenses                        Decreases in prepaid expenses Decreases in accounts payable                       Increases in accounts payable Decreases in accrued expenses payable        Increases in accrued expenses payable  

Determine M’s share of the $100,000 if the partners agree on salary allowances of $20,000 to M and $25,000 to J, and the remainder equally.   M J Total Salary Allowances 20,000 25,000 45,000 Remainder Equally       Totals ?   100,000  

If fixed costs are $140,000, the unit selling price is $22, and the unit variable costs are $12. What is the amount of sales in units to realize an operating income of $20,000?

Assume that the Liabilities and Stockholder’s Equity for Shine Co. as of December 31, 20Y4, are listed below. What is the ratio of liabilities to stockholders’ equity on December 31, 20Y4? Round to one decimal place. LIABILITIES     Current Liabilities $150,000    Long-Term Liabilities    215,000   Total Liabilities   $   365,000 STOCKHOLDERS’ EQUITY       Preferred Stock 5% $100 par  $   32,000   Common Stock $10 par     270,000   Retained Earnings     351,000   Total Stockholders’ Equity        653,000 Total Liabilities & Stockholders’ Equity   $1,018,000