Use the Following Information for the Following Questions:
the 2019

question 67

Multiple Choice

Use the following information for the following questions:
The 2019 and 2020 financial statements of Banana Inc. contained the following errors:
$\begin{array}{c}\begin{array}{lll}\\\text {Ending inventory}\\\text { Insurance expense}\end{array}\begin{array}{c}\underline{2019}\\\text {\$ 10,000 \quad overstated}\\\text {4,800 \quad understated}\end{array}\begin{array}{c}\underline{2020}\\\text { \$ 16,000 \quad understated}\\\text {2,600 \quad overstated}\end{array}\end{array}$

-Assuming that none of the errors were detected or corrected, by what amount will 2019 income before taxes be overstated or understated?

• A) $5,200 understated
• B) $5,200 overstated
• C) $14,800 overstated
• D) $14,800 understated

Predict changes in the dependent variable based on changes in the independent variable using regression equations.

Distinguish between the roles of dependent and independent variables in regression analysis.

Recognize the significance and interpretation of positive or negative y-intercepts in regression analysis.

Understand the impact of the coefficient of correlation on the regression model and its interpretation.

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Definitions:

DRH Schedule

Differential Reinforcement of High rates of behavior is a schedule of reinforcement where high rates of a specific behavior are reinforced.

Reinforcement

A process in behaviorism that increases the likelihood of a behavior repeating by applying a stimulus following that behavior.

DRL Schedule

A type of reinforcement schedule where a response is only reinforced if it occurs after a specified amount of time has passed since the last reinforced response.

Reinforcement

In behaviorism, a stimulus or event that follows a behavior and increases the likelihood of that behavior's recurrence.