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Louise and Thelma are in partnership sharing residual profits and losses 50:50. The profit for the year is $96 000. Thelma is entitled to a salary of $40 000 per annum (to be paid by means of a book entry) . The amount credited to Thelma's retained earnings account after the final distribution of profits is:
Guidelines For Good Health
Recommend practices or behaviors that promote physical and mental well-being.
SPF 15+
Designates a level of sun protection factor in sunscreen products that blocks approximately 93% of UVB rays, with the "+" indicating protection above 15.
Use Sunscreen
The practice of applying a lotion or cream that contains compounds to block or absorb ultraviolet (UV) sunlight, protecting the skin from sunburn.
Lumbar Muscles (lower Back)
A group of muscles in the lower back region that support the spine, assist in movement, and maintain posture.
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