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Kesler, Inc. estimates the cost of its physical inventory at March 31 for use in an interim financial statement. The rate of markup on cost is 25%. The following account balances are available: The estimate of the cost of inventory at March 31 would be
Mindfulness
A mental state achieved by focusing one’s awareness on the present moment, while calmly acknowledging and accepting one's feelings, thoughts, and bodily sensations.
Present Moment
Focuses on the current point in time, emphasizing awareness and mindfulness of one's thoughts, feelings, and surroundings without distraction from past or future concerns.
Cognitive Theorists
Psychologists who study how our thought processes influence behavior and emotions, focusing on learning, memory, perception, and decision-making.
Etiology
The study of the causes or origins of diseases or disorders, examining how and why they develop.
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