The Following Are Selected Accounts and Their Balances After Adjustments $~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~$

question 35

Essay

The following are selected accounts and their balances after adjustments at December 31, 2020, the end of Mark's Furniture Refinishing's fiscal year.
$~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~$ Mark's Furniture Refinishing
$~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~$ Trial Balance December 31, 2020
$\begin{array}{|l|r|r|}\hline & \text { Debit } & \text { Credit } \\\hline \text { Cash } & \$ 1,000 & \\\hline \text { Accounts receivable } & 2,000 & \\\hline \text { Refinishing supplies } & 3,000 & \\\hline \text { Tools } & 10,000 & \\\hline \text { Accumulated depreciation, tools } & & \$ 11,000\\\hline \text { Accounts payable } & & 3,000 \\\hline \text { Mark Madman, capital } & & 4,000\\\hline \text { Mark Madman, withdrawals } & 2,000 & \\\hline \text { Fees earned } & & 15,750 \\\hline \text { Wages expense } & 4,000 & \\\hline \text { Supplies expense } & 250 & \\\hline \text { Depreciation expense } & 5,500 & \\\hline \text { Utilities expense } & 3,500 & \\\hline \text { Rental expense } & \underline{2,500} & -\\\hline \text { Total } & \underline{\$ 33,750} &\underline{\$ 33,750}\\\hline\end{array}$ Prepare the necessary closing entries at December 31. What is the balance of Mark's capital account after the bookkeeper posts the closing entries?

Identify core ingredients common to effective therapies.

Recognize the limitations of research supporting the differential effectiveness of specific psychotherapies.

Grasp the complementary nature of psychoanalytic and behavioral views on anxiety and their implications for therapy.

Acknowledge the emergence of integrative psychotherapies and understand the factors contributing to this development.

---

Definitions:

Line Positions

Roles in an organization that are directly involved in the core business operations, such as production and sales.

Authority

The power or right granted to an individual or organization to make decisions, give orders, and enforce obedience.

Market Share

The portion of a market controlled by a particular company or product, expressed as a percentage of total sales in that market.

Channel Members

Businesses or individuals that participate in the distribution channel, performing functions that add value in moving a product from the manufacturer to the customer.