Partial Balance Sheets and Additional Information Are Listed Below for Ensign

question 26

Essay

Partial balance sheets and additional information are listed below for Ensign Company. Ensign Company
Partial Balance Sheets
as of December 31
$\begin{array}{|l|r|r|}\hline \text { Assets } & 2018 & 2017 \\\hline \text { Cash } & \$ 20,000 & \$ 40,000 \\\hline \text { Accounts receivable } & 90,000 & 60,000 \\\hline \text { Inventory } & 20,000 & 25,000 \\\hline \mathbf { Liabilities } & & \\\hline \text { Accounts payable } & \$ 72,000 & \$ 58,000\\\hline\end{array}$ Additional information for 2018:
Net income was $170,000.
Depreciation expense was $30,000.
Sales totaled $400,000.
Cost of goods sold totaled $145,000.
Required:
Prepare the summary entry for the amount of cash paid to merchandise suppliers during 2018.

Apply knowledge of developmental theories to assess growth and developmental delays in adults.

Recognize the relevance of biophysical developmental theories in understanding physical growth and psychological development.

Understand health promotion and safety instructions for toddlers and infants.

Identify and differentiate between cognitive and psychosocial development stages in children.

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Definitions:

Cultural Adaptation

A complex of ideas, activities, and technologies that enable people to survive and even thrive in their environment.

Anthropological Definition

A conceptual framework within anthropology that outlines the study of human societies, cultures, and their development.

Marriage

A legally or culturally recognized union between individuals that establishes rights and obligations between them, as well as with their children and in-laws.

Divorce Rates

The statistical measure that indicates the number of divorces occurring during a year per 1,000 population in a given society.