...The Fraley Company, a merchandising firm, has planned the following sales for the next four months: March April May June Total budgeted sales $50,000 $70,000 $90,000 $60,000 Sales are made 40% for cash and 60% on account. From experience, the company has learned that a month’s sales on account are collected according to the following pattern: Month of sale 70% First month following month of sale 20% Second month following month of sale 8% Uncollectible 2% The company requires a minimum cash balance of $4,000 to start a month. Required: a. Compute the budgeted cash receipts for June. b. Assume the following budgeted data for June: Purchases $52,000 Selling and administrative expenses $10,000 Depreciation $8,000 Equipment purchases $15,000 Cash balance, beginning of June $6,000 Using this data, along with your answer to part (1) above, prepare a cash budget in good form for June. Clearly show any borrowing needed during the month. The company can borrow in any dollar amount, but will not pay any interest until the following month. Answer: a. Cash sales, June: $60,000 × 40% $24,000 Collections on account: June: $60,000 × 60% × 70% 25,200 May: $90,000 × 60% × 20% 10,800 April: $70,000 × 60% × 8% 3,360 Total cash receipts $63,360 b. Cash balance, beginning $ 6,000 Add cash receipts from sales 63,360 Total cash available 69,360 Less disbursements: Purchases...
Words: 462 - Pages: 2
...沃克‧珀西（Walker Percy，1916－1990）是「南方作家」，上世紀六十年代後，他和杜魯門‧卡波蒂、威廉‧斯泰倫等人，逐漸代替了老一輩的南方作家如福克納、弗蘭納裡‧奧康納、卡森‧麥克勒斯、尤多拉‧韋爾蒂等人，成為20世紀下半葉南方文學創作的主力。珀西最初學醫，後因肺結核回鄉療養，對存在主義哲學產生了濃厚的興趣，他本人還皈依了天主教。他所創作的小說主要以天主教與存在主義的觀點通過愛情、性與個人責任等關係，探討人生的意義。主要作品有長篇小說《看電影的人》（1961）、《最後的紳士》（1966）、《廢墟裡的愛》（1971）等。 長期的哲學沉思讓珀西看待事物有獨特的視角。在《萬物不再》（The Loss of Creature）這篇散文裡，作家以觀光客和在校學生為例，揭示了現代人在認知活動中自甘淪為消費者的普遍困境：喪失獨立自主，難見本真卻又渾然不覺。本文選譯自《瓶子裡的啟示》（The Message in the Bottle，紐約，法勒斯特勞斯出版公司，1975年）。 ‧胡 朗‧ 探險家發現島嶼，個個皆稱「福爾摩薩」（Formosa）——美麗的意思。對他而言，美哉、壯哉，因為他，空前一人，有幸抵近，得以見其本色。但對他人、別人，卻美壯從來不再——除非其人罕異卓立，重新發現了它；罕異卓立，知道必須重新發現它。 加西亞‧洛佩茲‧德‧卡德納斯[1]發現了大峽谷，嘆駭不已。可以想見：你穿越瀚海沙漠，披荊斬棘，峽谷就在腳下。後來，政府辟此地為國家公園，希望把卡德納斯的體驗也傳達給千百萬人。你從光明天使客棧憑欄望，眼前景觀豈不正是卡德納斯當年所見？ 人們想當然地以為，大峽谷風光奇絕，美不勝收，故而若對卡德納斯有P值若干，則同等P值也可傳至數量無限的觀光客，一如班廷發現的胰島素[2]可以注入數量無限的糖尿病人。然而，反作用出現了。更近於事實的說法是，如果這個地方被百萬人擁睹過，則一名觀光客所見便並非P值，而是P值的百萬分之一。 人們想當然地以為，既然大峽谷的興味指數恆定為P，那麼組團前往觀光，人數多少都行。一個波士頓人決定去大峽谷度假。他找到旅行社，查看線路手冊，報了一個兩週游。他和家人上了路，看了大峽谷，回到波士頓。我們能說這人見過大峽谷了嗎？有這種可能。但更有可能的是，他的所作所為讓他必然見不到大峽谷。 為什麼在這些情形下，人幾乎無法直面大峽谷，見其本色——一如你從自家的後院撿起一個異物，直面而凝視之？所以如此是因為，大峽谷，本色本貌的大峽谷，已然被觀光客頭腦裡早已形成的象徵集合體吞併了。在約定俗成的條件下看峽谷，迎面看到的就是那個像徵集合體。你現在眼中所見已非西班牙人當年面前所對，而是已然被構建出來的東西——被明信片、地理課本、旅遊手冊和大峽谷這三個字所構建。有此構建在先，觀光客的快樂之源便起了變化。當年那西班牙人因深入峽谷腹地，因移步換景，深淵、地勢、色彩、光影等漸行漸露而驚喜交集，而今的觀光客卻以大峽谷與預製象徵集合體的契合度來衡量自己的滿意度。如果兩相一致，峽谷正像明信片上的模樣，他便開心；沒準甚至會說，「啊，真和明信片上一模一樣地美！」他覺得沒有上當受騙。可如果不相一致，如果峽谷色彩暗淡，他便無法直面，而只會意識到現實與想像間的距離。以後他會說，他不走運，去的不是時候。最最重要的已不是獨立自主發現眼前的事物，而是以預製的象徵集合體為尺度，衡量這個事物。這就是觀光客的心滿意足。 ...
Words: 1238 - Pages: 5
...Scope Jason: 可唔可以sd番今日傾過既野嚟睇？ 13 Oct 11:31 am - Scope Luee: IMG-20141016-WA0001.jpg (file attached) 13 Oct 11:31 am - Scope Luee: IMG-20141016-WA0000.jpg (file attached) 13 Oct 11:31 am - Scope Luee: Sori我唔知係我電話 13 Oct 11:32 am - Scope Jason: Thx 13 Oct 11:32 am - Prudence: Thx 13 Oct 11:40 am - Scope Ray: Thx 14 Oct 12:54 am - Scope Luee: 各位有無email 我fd有份pm嘅project借左黎參考 腥俾你地睇下 14 Oct 12:55 am - Scope Michelle: chung1994abcd@yahoo.com.hk 唔該晒 14 Oct 1:00 am - Scope Ray: raylau512@gmail.com 14 Oct 1:01 am - Scope Luee: 仲有每個項目解釋大約一至兩句is ok 原來果一大段係成個project description 14 Oct 1:09 am - Prudence: wongprudence@gmail.com 14 Oct 1:09 am - Prudence: Thx 14 Oct 1:10 am - Scope Luee: 法國妹咁慢又腥多次 14 Oct 1:15 am - Prudence: Sorry岩岩先見到個msg 14 Oct 1:15 am - Scope Luee: Sd jor la,plz check 14 Oct...
Words: 1232 - Pages: 5
...CICLO ESCOLAR 2013-2014 |TEACHER: |Objective: By the end of this unit Ss will be able to talk about themselves, their families, and| |GROUP: 5012 WEEK: 0 / 1 |their favorite things using present and past simple of be statements. | |DEVELOPMENT AREAS: ACADEMIC WRITING / READING STRATEGIES/GRAMMAR AND VOCABULARY |Objective: By the end of this unit Ss will be able to talk about themselves, their families, and | | |their favorite things using present and past simple of be statements. | |MATERIAL: Touchstone 3 Student´s Book / Touchstone 3 Workbook | | |MONDAY, AUGUST 12TH |WEDNESDAY, AUGUST 14TH |FRIDAY, AUGUST 16TH | |13:20 – 14:10 |Intro: Ice breaker- |12:30 – 13:20 |Class presentation/ Synthesis delivering |12:30 – 13:20 |Diagnostic test application...
Words: 253 - Pages: 2
...below table we observe that the difference between 16th and 15th value is the highest =4.5. Thus, the number of cluster taken is 4. Agglomeration Schedule | Stage | Cluster Combined | Coefficients | Stage Cluster First Appears | Next Stage | | Cluster 1 | Cluster 2 | | Cluster 1 | Cluster 2 | | 1 | 1 | 19 | 11.000 | 0 | 0 | 12 | 2 | 11 | 20 | 15.000 | 0 | 0 | 11 | 3 | 8 | 9 | 15.000 | 0 | 0 | 8 | 4 | 6 | 10 | 17.000 | 0 | 0 | 11 | 5 | 5 | 13 | 18.000 | 0 | 0 | 12 | 6 | 14 | 18 | 19.000 | 0 | 0 | 15 | 7 | 7 | 15 | 20.000 | 0 | 0 | 15 | 8 | 2 | 8 | 20.500 | 0 | 3 | 14 | 9 | 16 | 17 | 22.000 | 0 | 0 | 14 | 10 | 4 | 12 | 23.000 | 0 | 0 | 16 | 11 | 6 | 11 | 24.000 | 4 | 2 | 13 | 12 | 1 | 5 | 24.000 | 1 | 5 | 13 | 13 | 1 | 6 | 26.750 | 12 | 11 | 16 | 14 | 2 | 16 | 28.000 | 8 | 9 | 17 | 15 | 7 | 14 | 28.000 | 7 | 6 | 18 | 16 | 1 | 4 | 32.500 | 13 | 10 | 19 | 17 | 2 | 3 | 32.800 | 14 | 0 | 18 | 18 | 2 | 7 | 36.250 | 17 | 15 | 19 | 19 | 1 | 2 | 44.300 | 16 | 18 | 0 | Step 2: Final Cluster Centers: From this table we identify the major characteristics of the respondents belonging to different clusters, which will help us to create a Cluster Profile. Final Cluster Centers | | Cluster | | 1 | 2 | 3 | 4 | v1 | 4 | 4 | 3 | 4 | v2 | 3 | 4 | 2 | 4 | v3 | 2 | 4 | 4 | 4 | v4 | 3 | 4 | 4 | 2 | v5 | 2 | 4 | 3 | 3 | v6 | 3 | 4 | 2 | 4 | v7 | 4 | 4 | 4 | 5 | v8 | 3 | 4 | 2 | 3 | v9 | 4 | 4 | 2 | 3 | v10 | 3 | 4 |...
Words: 685 - Pages: 3
...With last years school shooting in Newtown Connecticut a movement started to ban assault style rifles, not only would this ban be ineffective but it would be a solution to an issue that does not exist. Assault rifles are used in a very small percentage of gun crimes in the United States and they are only cosmetically different from other rifles. There has been a ban on them in the past and it proved to be an ineffective measure that was allowed to expire without being renewed by congress. These types of superficial classifications of weapons is useless when deciding whether or not a gun should be allowed to be owned and attacking assault weapons is similar to attacking one brand of cars for being involved in traffic accidents. An assault rifle is a semiautomatic rifle that has a pistol grip, detachable magazine, and is styled after a military rifle. These rifles require a pull of the trigger for every round that needs to be fired unlike their automatic military counterparts that are able to fire multiple rounds for each pull of the trigger. Assault rifles come in a variety of calibers and styles which is likely one of the reason that gun enthusiasts have such a passion for them. The most recent proposed legislation attempted to limit magazine size to ten rounds, prohibit the sale of rifles with a pistol grip, and had a list of other criteria that if a rifle had two of the characteristics present would classify it as an assault rifle and illegal. These characteristics...
Words: 1336 - Pages: 6
...Writing a standard business letter –part 2 The UK format is similar to US full block format, with these key differences for UK letters: * The return address is right-aligned * The date is written as “15th May 2008” not “May 15, 2008” * A comma, not a colon, follows the recipients’ name * The subject (if included) is centred In the UK, a standard business letter looks like this: Just as with the US examples, I’ll break the letter down into the main elements, working from the top to the bottom. Your Address Your address, also known as the “return address”, comes first (leave this off if you’re using letter-headed paper). 123 Old Road Newtown London SW1 3AA Your return address should be right-justified. The Date Directly beneath this, the date on which the letter was written: 15th May 2008 In the UK, the day comes before the month, and it is fine to put “st”, “nd” or “th” after the day’s date, eg. “15th” “1st” or “2nd”. You can position the date on the right or on the left of your letter. Recipent’s name and address Beneath this, you should put the recipient’s name and address, just as it would appear on the envelope. If you’re using a window envelope, make sure it’ll show through when the paper is inserted. The recipient’s name and address should be positioned on the left-hand side. The Greeting After their address, you should leave a line’s space then put “Dear Mr Jones”, “Dear Bob” or “Dear Sir/Madam” as appropriate. Follow this with a comma...
Words: 475 - Pages: 2
...Volunteering – The personal benefits Prewriting – For Prewriting this essay, I chose to use brainstorming. I wrote a list of what I felt the benefits of volunteering were as well as different things about volunteering and then used them to create my essay. Draft Are you bored with your life? Do you feel that you want to do something new or more for your community? Volunteering can be a great way for you to meet new people, get involved with your community and feel good. When you volunteer, whether it’s helping others or volunteering on a project or program, what you are doing will benefit an individual person or many people. Volunteering can be a short or long term situation, but whichever you choose, you should make sure that you are able to commit to the time involved. I volunteer at my church. The program that I volunteer in is called Friendship Ministry. With volunteering for the Friendship Ministry, I share God’s love with people who have impairments and help them become an active member of God’s family. Each mentor is assigned a “friend” that they will develop a relationship with. We sit with our friends and have lunch with them and play activities and sing with them while teaching them that we were all made special and are God’s family. We do this the third Sunday of each month. Each mentor interacts with their friends differently, but makes them feel special. I developed a special relationship with my friend Susan. She lives in a group home run by the state...
Words: 1195 - Pages: 5
...KOLEJ BANGI SUBJECT BUSINESS MATHEMATICS (TBM1063) NAME | NO. ID : SECTION 4 AB101 1) MUHAMMAD JAMAL FIKRI BIN MOHD RAZID PTM140716652 2) MOHAMAD FIKRY HAFIDZ BIN JUPRI PTM140716685 3) NUR HAZIQAH BINTI ABD. RAZAK PTM140716677 4) NURUL HASANAH BINTI KAMARUDIN PTM140716657 5) NURRUL ATIKAH BINTI MOHD FATMI SHAH PTM140716696 6) AMIRA BINTI SHIR MOHAMMAD PTM140716658 NAME LECTURER : MADAM NURULHUDA BINTI ABDUL ZABAR DATE : 16 JULY 2014 ACKNOWLEDGEMENT I would like to express my gratitude and appreciation to all those who gave us the possibility to complete this report. A special thanks to our lecturer, Madam Nurulhuda binti Abdul Zabar whose help, stimulating suggestions and encouragement, helped us to coordinate our project especially in writing this report. A special thanks goes to my team mate, who help to assemble the parts and gave suggestion about the trade and cash discount. Thank you my team mate for giving opportunity work together as a team. Last but not least, many thanks go to the head of the project, Jamal Fikri whose have given his full effort in guiding the team in achieving the goal as well as his encouragement to maintain our progress in track. I would to appreciate the guidance given by other supervisor as well as the panels especially in our project presentation that has improved our presentation skills by their comment and tips. ABSTRACT 2.1 TRADE DISCOUNT...
Words: 1040 - Pages: 5
...During this essay we will discuss the Disassembly of an M4 Carbine Rifle. The only items needed to perform these directions provided is an M4, M4 magazine, gloves which are optional and the readers undivided attention. Before any disassembly to any weapon no matter what experience level the person may be, the individual must "clear the weapon" in order to ensure that the weapon is unloaded and that there is no round in the chamber. The first step is to ensure that the weapon is pointed in a safe direction weather it is aimed down range toward targets or toward the ground. You must never point their weapon at something they don’t intend to shoot. Always point your weapon in a safe direction you must always ensure the weapon is on safe at all times until you are ready to use it. To place the weapon on safe move the selector lever on the left side of the pistol grip to the indicated position of “safe”. After you are sure the weapon is on safe you must remove the magazine from the magazine well and lock the bolt to the rear. To accomplish this you must push the magazine release button located on the right side of the magazine well. The magazine should just fall out. Now that the magazine is no longer in the weapon you must now lock the bolt to the rear of the rifle. You will then need to depress the lever on the left side of the charging handle (the T-shaped piece located on the bottom rear of the carrying handle) and pull sharply to the rear. While holding the charging handle all...
Words: 700 - Pages: 3
...reasonable price. In addition, people use AR’s as a sporting weapon and practice their accuracy. Furthermore, AR’s seemly get more attention than a handgun. The article. “AR-15 Owners explain why they have their Guns.” it states “AR’s cost in the range between 500 to 3,000 dollars”. This shows how cheap some AR’s can be and how easy it can be for people to do many harmful acts to innocent people. Throughout the years there has been a lot of debating on assault weapons if they should be banned or not. The article,"Assault Rifles Are Becoming Mass Shooters' Weapon of Choice” it states, “Assault Weapons have long been a flashpoint in the American gun debate.” This clearly demonstrates that they (Congress) have been debating for awhile but nothing has happened. The gun or assault rifle law was put in place but since it was outlawed people in Washington started yelling and screaming on outlawing the AR’s again. Over the years there have been over 4 major shootings in the United States with the use of the AR’s. One shooting was the Orlando nightclub shooting. The article, Assault weapons are becoming Mass Shooters’ Weapon of Choice, it says, “One man went inside a gay nightclub shot 50 people and wounded 53 others. He used an AR but it was more lightweight and very accurate.”. That change many people's view on how AR-15 can truly be terrible how terrible an AR can be and what it can cause to other people. Another mass shooting that occurred was the San Bernardino, Cali shooting. Another...
Words: 873 - Pages: 4
...an AR-15 modern sporting rifle. The main housing of an AR-15, as well as any other firearm, is known as the lower receiver; the lower receiver houses the springs, hammer, trigger and magazine. As a third party, we were commissioned by Lively Machine to test the physical properties of these lower receivers that the shop was producing. The purpose of the design of this devise was to test the tensile properties of the components upper receiver attachment pin holes. We also performed a compression test on another critical component of the lower receiver, the magazine well. The newest design in the firearm industry calls for lower receivers to be made from magnesium, as opposed to the old models of aluminum. We will display the data we received from the tensile and compression testing of the magnesium component, and then compare it to a theoretical testing of the currently used 6061-T6 Aluminum Alloy. The Modern Sporting Rifle There are many widespread misconceptions about the modern day sporting rifle also known as the AR-15. The most popular misconception is that the AR-15 sporting rifles are military grade weapons, this is a false accusation. Cosmetically the AR-15 sporting rifle is nearly identical to its’ military counterpart the M16, the functionality of the sporting series is much different. A military grade M16 is a fully automatic rifle that will disperse rounds as long as the shooter is holding the trigger making it the modern term of assault rifle. The AR-15 sporting...
Words: 6044 - Pages: 25
...LEAD SCOUT- I am the lead scout, eyes and ears of the team, Equip with binocular and night vision goggles. Arm with M16 rifle NAVIGATOR- I am the navigator, driver of the team. Equip with lensatic compass and map. Arm with 60 cal Machine gun. RADIO MAN- I am the radio man, the life of the team and communication specialist. Equip with radio set and handbook. TEAM LEADER-HOWAAAA I am the team leader, command and control of the team, conversant of troop leading procedure. Equip with handheld radio, map and lensatic compass, Arm with Ar-15 rifle. HOWAAAAA. CONTACT MAN- I am the contact man, versatile actor of the team, intel and psy ops specialist, fluent in several dialects and languages. Equip with civilian clothes. Arm with M203 and grenade. ASSISTANT TEAM LEADER- I am the asst. team leader, demolition specialist. Equip with demolition equipment. Arm with M16 rifle. SNIPER- I am the sniper of team, expert in rifle, expert in estimating ranges, sharp shooter. Arm with sniper rifle with complete scope. TAIL SCOUT- I am the tail scout, my primary duty is to erase the track made by the team, medical specialist. Equip with first aid kit and camera. Arm with M16 rifle. LEAD SCOUT- He is the eyes and ears of the team. He is the sense of the visual tracker of the team. He is expert disarming and different type of traps, baits, snares and early warning devices by the enemies. He is specialized in silent hand signal. Expert to analyzed the terrain in the far sight and evaluating...
Words: 929 - Pages: 4
...1/5/2015 A History of Innovation | BANDAID® Brand A History of BANDAID® Brand Innovation BANDAID® Brand Adhesive Bandages make their first appearance on the market. They are made by hand and are not a big hit. They were three inches wide and eighteen inches long. Only $3,000 worth were sold the first year. The little red string used to open BANDAID® Brand Adhesive Bandages wrappers makes its first appearance. Completely sterile bandages are introduced. 1920 1924 1938 1942 Millions of adhesive bandages go overseas as part of the war effort 1951 1956 1957 1958 Plastic strips are introduced. Decorative bandages are introduced "Stars and Strips" (not Stripes). Clear Strips bandages are introduced. BANDAID® Brand Adhesive Bandages are first produced in sheer vinyl. 1963 Adhesive bandages go into space with Mercury astronauts. 1971 1975 1975 1982 1988 Brooke Shields appears in a BANDAID® Brand television commercial. Terri Garr appears in a BANDAID® Brand television commercial John Travolta appears in a BANDAID® Brand television commercial Chris Evert appears in a BANDAID® Brand television commercial Perestroika arrives in Eastern Europe and so does BANDAID® Brand. http://www.bandaid.com/brandheritage/info 1/3 1/5/2015 A History of Innovation | BANDAID® Brand 1994 BANDAID® Brand SPORT STRIP® Adhesive Bandages are introduced 1995 75th Anniversary 1997 Introduction of BANDAID® Brand Antibiotic...
Words: 382 - Pages: 2
...When people first found out about Angelman syndrome they called it ‘happy puppet syndrome’ but when Harry Angelman discovered more about it the name turned into Angelman syndrome. When people have Angelman syndrome people have to alter their life to fit their necessities. Characteristics of Angelman syndrome causes peoples skin, eyes and hair to be very lightly colored. People with Angelman are usually are very happy all the time and clap a lot but need a lot of attention. The facial features are flat faced and their eyes are usually far apart from each other. The chromosome 15 and the gene UBE3A is the one cause this syndrome. People with Angelman will suffer from no to minimal speech, delayed development, seizures, stiff movements, and light...
Words: 342 - Pages: 2
