Pak Co.'s professional fees expense account had a balance of $82,000 at December 31, Year 1, before considering year-end adjustments relating to the following: Consultants were hired for a special project at a total fee not to exceed $65,000. Pak has recorded $55,000 of this fee based on billings for work performed in Year 1. The attorney's letter requested by the auditors dated January 28, Year 2, indicated that legal fees of $6,000 were billed on January 15, Year 2 for work performed in November Year 1 and unbilled fees for December Year 1 were $7,000. What amount should Pak report for professional fees expense for the year ended December 31, Year 1

Jose recently died with a probate estate of $900,000. he was predeceased by his wife, guadalupe, and his daughter, lucy. he has two surviving children, pete and fred. jose was also survived by eight grandchildren, pete’s three children, naomi, daniel, nick; fred’s three children, heather, chris and steve; and lucy’s two children, david and rachel. jose’s will states the following “i leave everything to my three children. if any of my children shall predecease me then i leave their share to their heirs, per stirpes.” which of the following statements is correct? (a) under jose’s will rachel will receive $150,000. (b) under jose’s will chris will receive $150,000. (c) under jose’s will nick will receive $100,000. (d) under jose’s will pete will receive $200,000.