Refrigerant 22 in a refrigeration system enters one side of a counterflow heat exchanger at 12 bar, 28 c. the refrigerant exits at 12 bar, 20 c. a separate stream of r-22 enters the other side of the heat exchanger as saturated vapor at 2 bar and exits as superheated vapor at 2 bar. the mass flow rates of the two streams are equal. stray heat transfer from the heat exchanger to its surroundings and kinetic and potential energy effects are negligible. determine the entropy production in the heat exchanger, in kj/k per kg of refrigerant flowing. what gives rise to the entropy production in this application?

Exercise 4-9presented below is information related to martinez corp. for the year 2017.net sales $1,399,500 write-off of inventory due to obsolescence $80,440cost of goods sold 788,200 depreciation expense omitted by accident in 2016 43,600selling expenses 65,800 casualty loss 53,900administrative expenses 53,500 cash dividends declared 43,300dividend revenue 22,100 retained earnings at december 31, 2016 1,042,400interest revenue 7,420 effective tax rate of 34% on all items exercise 4-9 presented below is information relateexercise 4-9 presented below is information relate prepare a multiple-step income statement for 2017. assume that 61,500 shares of common stock are outstanding. (round earnings per share to 2 decimal places, e.g. 1.49.)prepare a separate retained earnings statement for 2017. (list items that increase retained earnings first.)

Interview notes mike is 50 and made $36,000 in wages in 2017. he is single and pays all the cost of keeping up his home. mike's daughter, brittany, lived with mike all year. brittany's son, hayden, was born in november 2017. hayden lived in mike's home since birth. brittany is 25, single, and had $1,500 in wages in 2017. she is not disabled. mike provides more than half of the support for both brittany and hayden. mike, brittany, and hayden are all u.s. citizens with valid social security numbers. 4. who can mike claim as a qualifying child(ren) for the earned income credit?

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