If the Physical Count of the Inventory Revealed $158,000 of Merchandise

question 98

Multiple Choice

If the physical count of the inventory revealed $158,000 of merchandise on hand and the inventory records reported $163,000, what would be the necessary adjusting entry to record inventory shortage?

• A) Merchandise inventory debit $158,000; Cost of Merchandise Sold credit $158,000.
• B) Merchandise inventory debit $5,000; Cost of Merchandise Sold credit $5,000.
• C) Cost of Merchandise Sold debit $163,000; Merchandise Inventory credit $158,000.
• D) Cost of Merchandise Sold debit $5,000; Merchandise Inventory credit $5,000.

Recognize the impact of bullying on school performance, physical health, and mental wellbeing.

Understand how media and environmental violence influence children’s behavior and attitudes towards aggression.

Identify the most common types of emotional and behavioral disorders in children, including anxiety disorders, depression, and disruptive conduct disorders.

Comprehend the role of family dynamics, cognitive functioning, and social support in fostering resilience and overcoming stress in children.

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Definitions:

Empathic

Pertaining to the psychological ability to understand and feel what another person is experiencing, essentially putting oneself in another's shoes.

Unconditional Self-acceptance

The practice of accepting oneself fully, without judgment or conditions, in spite of flaws or mistakes.

REBT Therapist

A therapist specializing in Rational Emotive Behavior Therapy, which focuses on changing irrational beliefs that lead to emotional and behavioral issues.

Neurotic Disorders

Mental health conditions that are characterized by chronic distress but without significant impairments in reality testing or personality disintegration.