Smart Art Is a New Establishment

question 45

Multiple Choice

Smart Art is a new establishment. During the first year, there were credit sales of $40,000 and collections of credit sales of $36,000. One account for $650 was written off. The company decided to use the percent-of-sales method to account for bad debts expense, and decided to use a factor of 2% for their year-end adjustment of bad debts expense. At the end of the year, the balance of bad debts expense would be:

• A)$150.
• B)$800.
• C)$250.
• D)$1,450.

Identify cognitive-behavioral therapy techniques and their benefits in modifying self-defeating thinking and maladaptive actions.

Recognize the role of self-talk and negative thinking in psychological distress and the process of cognitive restructuring.

Differentiate among various psychotherapeutic approaches based on their techniques and goals.

Appreciate the significance of challenging automatic negative thoughts in cognitive therapy.

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Definitions:

General Adaptation Syndrome

A three-stage response (alarm, resistance, exhaustion) that the body goes through when exposed to prolonged stress.

Sexually Transmitted Infections

Infections that are primarily spread through sexual contact, including viruses, bacteria, and parasites, affecting sexual and reproductive health.

Religious Participation

Engagement in activities or practices associated with a particular faith or spiritual community.

Problem-Focused Coping

A stress management strategy that aims to address and manage the cause of stress directly.