Indicate How Each Event Affects the Elements of Financial Statements $$\text { Increase } = \mathrm { I } \quad \text { Decrease } = \mathrm { D } \quad \text { No Effect } = \mathrm { N }$$

question 25

Short Answer

Indicate how each event affects the elements of financial statements. Use the following letters to record your answer in the box shown below each element. You do not need to enter amounts. $$\text { Increase } = \mathrm { I } \quad \text { Decrease } = \mathrm { D } \quad \text { No Effect } = \mathrm { N }$$
On January 1, 2014, Jordan Co. issued $100,000 of bonds. Indicate the effects of issuing these bonds. $\begin{array}{|l|l|l|l|l|l|}\text { Assets Liabilities } & \text { Equity } & \text { Revenues } & \text { Expenses } & \begin{array}{c}\text { Net } \\\text { Income }\end{array} & \begin{array}{c}\text { Cash } \\\text { Flow }\end{array}\\\hline&&&\end{array}$

---

Definitions:

Aerobic Exercise

Physical activity that uses large muscle groups, can be maintained continuously, and is rhythmic in nature. It improves the efficiency of the cardiovascular and respiratory systems in delivering oxygen to the body.

Heat-Related Problems

These are health issues caused by exposure to high temperatures and humidity, potentially leading to conditions such as heat stroke, heat exhaustion, and heat cramps.

Head Injury

Any trauma to the scalp, skull, or brain, ranging from mild concussions to severe brain damage.

FITT Principle

A guideline for creating an effective exercise program that emphasizes Frequency, Intensity, Time, and Type of exercise.