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Paul and Ray sell musical instruments through their partnership.To bring in additional funds and expertise,they decide to admit Janet to the partnership.Paul's capital is $400,000,Ray's capital is $200,000,and they share income in a ratio of 7:3,respectively.
Required:
Record Janet's admission and the recording of goodwill or inventory write-down,as indicated,for each of the following independent situations:
a)Janet invests $180,000 for a one-fourth interest.Goodwill is to be recorded.
b)Paul and Ray agree that some of the inventory is obsolete.The inventory account is decreased before Janet is admitted.Janet invests $190,000 for a one-fourth interest.
Electrical Activity
The movement of electrically charged particles, such as electrons, which is fundamental to the operation of electronic devices and biological systems like the human brain.
ERPs
Event-Related Potentials, which are measured brain responses that are the direct result of a specific sensory, cognitive, or motor event.
Stimuli
External or internal factors that elicit a response from a biological organism, which can be sensory, such as light and sound, or psychological, such as events or conditions that provoke reactions.
Endorphins
Natural chemicals produced by the body that interact with opiate receptors in the brain to reduce pain and boost feelings of pleasure or euphoria.
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