The Following Information Is Related to December 31, 2013 Balances

question 30

Multiple Choice

The following information is related to December 31, 2013 balances. During 2014 sales on account were $580,000 and collections on account were $344,000. Also during 2014 the company wrote off $32,000 in uncollectible accounts. An analysis of outstanding receivable accounts at year end indicated that bad debts should be estimated at $216,000. Bad debt expense for 2014 is

• A) $ 68,000.
• B) $ 36,000.
• C) $216,000.
• D) $ 4,000.

Discuss the mechanisms of sleep regulation and the role of different brain waves in sleep stages.

Understand the hormonal influences on circadian rhythms and sleep.

Evaluate the implications of circadian rhythm disruption in humans, such as in shift workers.

Describe the methods and tools used to study sleep and circadian rhythms, including EEG, EOG, and EMG.

---

Definitions:

Social Security

A government program that provides financial assistance to retirees, disabled individuals, and survivors of deceased workers.

Medicare

A federal health insurance program in the United States for people who are 65 or older, certain younger people with disabilities, and people with End-Stage Renal Disease.

Biweekly Deductions

Regular expenses or amounts taken from a paycheck or budget every two weeks.

Head of Household

A tax filing status for an unmarried individual who pays more than half the cost of maintaining a home for themselves and a qualifying person.