Analyze the differences between the unadjusted and adjusted trial balances to determine the adjustments that likely were made. show the results of your analysis by entering these adjustment amounts in the cells provided.

unadjusted trial balance adjustments adjusted trial balance
cash $113,838 $113,830
accounts receivable office supplies 10,000 23,000
prepaid insurance 17,200 9,500
office equipment 6,340 2,960
accum. depreciation-office equip 90,000 90,000
accounts payable $24,000 $30,000
interest payable 11,100 14,000
salaries payable 0 3,000
unearned consulting fees 32,000 14,000
long-term notes payable 56,000 56,000
logan, capital 52,000 52,000
logan, withdrawals 11,000 11,000
consulting fees earned 169,000 200,000
depreciation expense-office equip 0 6,000
salaries expense 67,340 86,340
interest expense 1,300 4,300
insurance expense 0 3,380
rent expense 14,720 14,720
office supplies expense 0 7,700
advertising expense 12,370 15,270
totals $344,100 $344,100 $388,000 $388,000

On january 1, 2017, fisher corporation purchased 40 percent (90,000 shares) of the common stock of bowden, inc. for $980,000 in cash and began to use the equity method for the investment. the price paid represented a $48,000 payment in excess of the book value of fisher's share of bowden's underlying net assets. fisher was willing to make this extra payment because of a recently developed patent held by bowden with a 15-year remaining life. all other assets were considered appropriately valued on bowden's books. bowden declares and pays a $90,000 cash dividend to its stockholders each year on september 15. bowden reported net income of $400,000 in 2017 and $348,000 in 2018. each income figure was earned evenly throughout its respective year. on july 1, 2018, fisher sold 10 percent (22,500 shares) of bowden's outstanding shares for $338,000 in cash. although it sold this interest, fisher maintained the ability to significantly influence bowden's decision-making process. prepare the journal entries for fisher for the years of 2017 and 2018. (if no entry is required for a transaction/event, select "no journal entry required" in the first account field. do not round intermediate calculations. round your final answers to the nearest whole dollar.)

(05.04 mc) a 2012 report from the u. s. surgeon general stated: "another common practice is strategically locating tobacco-related marketing materials where young children will be exposed to them. tobacco industry executives acknowledge that products and advertising should be placed at eye level (pollay 2007), but in california, 48% of stores had at least one cigarette marketing item at or below 3 feet from the floor (feighery et al. 2001)." it was also noted that 25% of cigarette displays were next to candy. in addition, a national study found that about one-third of the stores had tobacco ads at low heights. after california banned counter displays, some stores place cigarettes in transparent displays so product brands could still be seen. why did some stores use transparent units to display the cigarettes? (3 points) to comply with the new rules while still encouraging cigarette purchases via visual exposure to ensure children and minors are not exposed to cigarettes and their eye-catching packaging to minimize exposure to humidity, extending the shelf life of the cigarettes' tobacco to reduce the occurrence of shoplifting, since cigarettes are high-revenue items

%of the world's population controls approximately % of the world's finances (the sum of gross domestic products)" quizlket