Write the Word or Phrase That Best Completes Each Statement $$\theta = 0.314 \text { seconds } = \frac { 0.314 } { 60 } \text { minutes } = \frac { 0.314 } { 60 \cdot 60 } \text { degrees }$$

question 77

Essay

Write the word or phrase that best completes each statement or answers the question.
-In 1838, the German mathematician and astronomer Friedrich Wilhelm Bessel was the first person to calculate
the distance to a star other than the Sun. He accomplished this by first determining the parallax of the star, 61
Cygni, at 0.314 arc seconds (Parallax is the change in position of the star measured against background stars as
Earth orbits the Sun. See illustration.) If the distance from Earth to the Sun is about 150,000,000 km and $$\theta = 0.314 \text { seconds } = \frac { 0.314 } { 60 } \text { minutes } = \frac { 0.314 } { 60 \cdot 60 } \text { degrees }$$ $$\text { determine the distance } \mathrm { d } \text { from Earth to } 61 \text { Cygni using Bessel's figures. }$$

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Definitions:

Income Statement Columns

Sections in an income statement that organize and display revenue, expenses, and net income over a specific period.

Adjusted Trial Balance

A list of all accounts and their balances after adjusting entries are made, used to verify the equality of debits and credits.

Financial Statement Column(s)

Categories or headings under which financial data is organized and presented in financial statements to provide insights into a company's financial health.

Net Income

The amount of profit left over after all expenses, including taxes and cost of goods sold, have been subtracted from total revenues.