Parrett corp. acquired one hundred percent of jones inc. on january 1, 2016, at a price in excess of the subsidiary's fair value. on that date, parrett's equipment (ten-year life) had a book value of $360,000 but a fair value of $480,000. jones had equipment (ten-year life) with a book value of $240,000 and a fair value of $350,000. parrett used the partial equity method to record its investment in jones. on december 31, 2018, parrett had equipment with a book value of $250,000 and a fair value of $400,000. jones had equipment with a book value of $170,000 and a fair value of $320,000. what is the consolidated balance for the equipment account as of december 31, 2018

Nellie lumpkin, who suffered from dementia, was admitted to the picayune convalescent center, a nursing home. because of her mental condition, her daughter, beverly mcdaniel, signed the admissions agreement. it included a clause requiring the par- ties to submit any dispute to arbitration. after lumpkin left the center two years later, she filed a suit against picayune to recover damages for mistreatment and malpractice. [covenant health & rehabilitation of picayune, lp v. lumpkin, 23 so.2d 1092 (miss. app. 2009)] (see page 91.) 1. is it ethical for this dispute—involving negligent medical care, not a breach of a commercial contract—to be forced into arbitration? why or why not? discuss whether medical facilities should be able to impose arbitration when there is generally no bargaining over such terms.

Your uncle borrows $53,000 from the bank at 11 percent interest over the nine-year life of the loan. use appendix d for an approximate answer but calculate your final answer using the formula and financial calculator methods. what equal annual payments must be made to discharge the loan, plus pay the bank its required rate of interest

Your own record of all your transactions. a. check register b. account statement