Graves company borrows $90,000 on july 1 from the bank by signing a $90,000, 7%, 1-year note payable.

prepare the journal entries to record the proceeds of the note. (credit account titles are automatically indented when amount is entered. do not indent manually.)

july 1

prepare the journal entries to record the accrued interest at december 31, assuming adjusting entries are made only at the end of the year. (round to 0 decimal places, e. g. 62. credit account titles are automatically indented when amount is entered. do not indent manually.)

decmber 31

Computing depreciation, net book value, and gain or loss on asset sale lynch company owns and operates a delivery van that originally cost $46,400. lynch has recorded straight-line depreciation on the van for four years, calculated assuming a $5,000 expected salvage value at the end of its estimated six-year useful life. depreciation was last recorded at the end of the fourth year, at which time lynch disposes of this van. compute the net bookvalue of the van on the disposal date.

You have learned that there are many ethical concerns surrounding genetic research, and it's important to be familiar with them. for this project, you will write a persuasive essay about an ethical question in biotechnology. directions the goal of a persuasive essay is to convince people to agree with you. it is important to support your opinion with facts. a persuasive essay is not simply a description of your beliefs. be sure to organize your information, give clear examples, and build your argument carefully. read the following genetics topics below. choose a topic and then decide what side you are on. remember that there is no "right" or "wrong" side. ethical questions often have many points of view. research your topic and write a 400 word persuasive essay. topic 1: should insurance companies have the right to learn the genetic profiles of the people they insure? topic 2: should employers have the right to learn the genetic profiles of the people they hire? are there special considerations for employees in jobs in which there is a high risk to others, such as airline pilots, doctors, or bus drivers? topic 3: should scientists who identify genes and create new genetic engineering techniques have the right to patent their methods for their own profit?

What is the second step in communication planning? determine the purpose of the message outline the communication for delivery determine the best channel of communication clarify objectives identify the audience