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Compute the Missing Information in Each of the Four Independent

question 71

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Compute the missing information in each of the four independent cases below.The letters in parentheses refer to the following:
 BS  - Balance sheet  IS  - Income statement  SCF  - Statement of cash flows \begin{array}{ll}\text { BS } & \text { - Balance sheet } \\\text { IS } & \text { - Income statement } \\\text { SCF } & \text { - Statement of cash flows }\end{array}

a.  Accounts Receivable, Jan. 1, Year 2 (BS) $500 Sales on Account for Year 2 (IS) 1900 Collections from Customers on Account during Year 2 (SCF) 1,350 Accounts Receivable, Dec. 31, Year 2 (BS) ?\begin{array}{ll}\text { Accounts Receivable, Jan. 1, Year 2 (BS) } & \$ 500 \\\text { Sales on Account for Year 2 (IS) } & 1900 \\\text { Collections from Customers on Account during Year 2 (SCF) } & 1,350 \\\text { Accounts Receivable, Dec. 31, Year 2 (BS) } & -?-\end{array}

b.  Salaries Payable, Jan. 1, Year 2 (BS) $175 Salary Expense for Year 2 ? Payments to Salaried Employees during Year 2 (SCF) 725 Salaries Payable, Dec. 31, Year 2 (BS) 100\begin{array}{ll}\text { Salaries Payable, Jan. 1, Year 2 (BS) } & \$ 175 \\\text { Salary Expense for Year 2 } & -?- \\\text { Payments to Salaried Employees during Year 2 (SCF) } & 725 \\\text { Salaries Payable, Dec. 31, Year 2 (BS) } & 100\end{array}

c.  Equipment (net of depreciation), Jan. 1, Year 2(BS) $900 Depreciation Expense for Year 2 (IS) ? Sales of Equipment during Year 2 (SCF) 0 Acquisition of Equipment during Year 2 (SCF) 330 Equipment (net of depreciation), Dec. 31, Year 2 (BS) 910\begin{array}{ll}\text { Equipment (net of depreciation), Jan. 1, Year 2(BS) } & \$ 900 \\\text { Depreciation Expense for Year 2 (IS) } & -?- \\\text { Sales of Equipment during Year 2 (SCF) } & -0- \\\text { Acquisition of Equipment during Year 2 (SCF) } & 330 \\\text { Equipment (net of depreciation), Dec. 31, Year 2 (BS) } & 910\end{array}

d.  Retained Earnings, Jan. 1, Year 2 (BS) $1,550 Net Income for Year 2 (IS) 400 Dividends Declared and Paid during Year 2 (SCF) ? Retained Earnings, Dec. 31, Year 2 (BS) 1,350\begin{array}{ll}\text { Retained Earnings, Jan. 1, Year 2 (BS) } & \$ 1,550 \\\text { Net Income for Year 2 (IS) } & 400 \\\text { Dividends Declared and Paid during Year 2 (SCF) } & -?- \\\text { Retained Earnings, Dec. 31, Year 2 (BS) } & 1,350\end{array}


Definitions:

Pregnancy

The state of carrying a developing embryo or fetus within the female body, typically lasting about 40 weeks from the last menstrual period to childbirth.

Hyperglycemia

A condition characterized by an abnormally high level of glucose (sugar) in the blood, often associated with diabetes and can lead to serious health problems if not properly managed.

Acidosis

A condition in which there is an excess of acid in the body fluids, leading to a lower than normal pH level in the blood.

Ketones

Chemical compounds produced by the liver when the body breaks down fats for energy, commonly associated with diabetes and dieting.

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