The Following Information Is Available for Skate and Boards Rental

question 216

Essay

The following information is available for Skate and Boards Rental Company.
$\begin{array}{|l|r|}\hline \text { Assets at December } 31,2014 & \$ 152,000 \\\hline 2014 \text { cash inflows from operating activities } & 105,000 \\\hline 2014 \text { cash outflows from financing activities } & (44,000) \\\hline 2014 \text { cash outflows from investing activities } & (84,000) \\\hline 2014 \text { expenses } & (43,000) \\\hline \text { Retained earnings at December } 31,2013 & 50,000 \\\hline \text { Liabilities at December } 31,2014 & 28,000 \\\hline \text { Common stock at December } 31,2014 & 12,000 \\\hline 2014 \text { revenues } & 135,000 \\\hline 2014 \text { dividends } & (30,000)\\\hline \end{array}$
Using the above information prepare an income statement,statement of retained earnings and statement of cash flows for the Skate and Boards Rental for 2014.Also,prepare its balance sheet as of December 31,2014.Assume that the 12/31/13 cash balance is $70,000.

Identify and interpret the functional groups present in an IR spectrum.

Understand the principles and applications of IR spectroscopy in chemical analysis.

Grasp the basic concepts of mass spectrometry, including the determination of molecular ions and fragment ions.

Describe the mass spectrometer's function and the process of ion detection.

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Definitions:

Tariff

A tax imposed by a government on imported goods, typically to protect domestic industries or to generate revenue.

Domestic Consumers

Persons or households in a nation acquiring goods and services for individual consumption.

Surplus

An excess of what is needed, often referring to goods, funds, or resources beyond what is used.

Tariff

A levy placed by the government on goods being imported or exported.