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On January 1, 2013, Pent Company and Shelter Company had condensed balanced sheets as follows: On January 2, 2013 Pent borrowed $180,000 and used the proceeds to purchase 90% of the outstanding common stock of Shelter.This debt is payable in 10 equal annual principal payments, plus interest, starting December 30, 2013.Any difference between book value and the value implied by the purchase price relates to land.
On Pent's January 2, 2013 consolidated balance sheet,
-Noncurrent assets should be
Motivation
The process that initiates, guides, and maintains goal-oriented behaviors, driven by the needs, desires, and interests of the individual.
Distress
Negative stress that can result from challenging situations, leading to physical and psychological discomfort.
Empathy
Ability to feel another person’s experiences; identifying with and experiencing another person’s emotions, thoughts and attitudes.
Bystander-Calculus Model
A theoretical framework suggesting that individuals go through a cognitive evaluation process in deciding whether to help in an emergency, considering costs and benefits.
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