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Exhibit 8-5

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Exhibit 8-5.A sample of 2,007 American adults was asked how they viewed China,with 17% of respondents indicating "unfriendly" and 6% of respondents indicating "an enemy" (Gallup,Nov.30 - Dec.18,2011) . Refer to Exhibit 8-5.Construct a 95% confidence interval of the proportion of American adults who view China as either "unfriendly" or as "an enemy."


Definitions:

Adjusting Journal Entry

An entry in accounting that is made at the end of an accounting period to record any unrecognized income or expense for the period.

Income Tax Expense

The cost incurred by businesses or individuals due to earnings, represented as an expense in financial statements and affecting net income.

Retained Earnings

The portion of net income that is not distributed to shareholders as dividends but is kept by the company for reinvestment.

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