After getting married, Rosen made a will in which he left all of his property to his wife. Within the next five years, Rosen and his wife had two children. Ten years after making the will, Rosen died. Who inherits Rosen's estate?


Rosen's wife. If Rosen had included a provision leaving a portion of his estate to a child, any subsequent children would have shared in the estate. In this case, Rosen made no mention of children, and, therefore, the entire estate goes to his wife.

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After aging the accounts receivable, it is estimated that $700 will not be collected and the allowance account has an existing credit balance of $100 . The adjusting entry under the aging approach would be for the amount of

a. $100. b. $600. c. $700. d. $800.

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Isis used a municipal parking lot to park her car in an American city. She used an electronic lock to lock her car and kept the keys in her wallet. On returning, she noticed the word "angels" scratched on her car door. Isis spent $200 in repairing the damage. Isis's boyfriend suggested that she sue the city because it was the city's responsibility to prevent vandalism. In this situation, ________.

A. a bailment was created solely for Isis's benefit and, therefore, the city only owed minimal care in protecting Isis's car B. a bailment was not created and, therefore, it was not the city's duty to protect Isis's automobile C. a bailment was created solely for the benefit of the city and, therefore, the city should have exercised ordinary care in preventing vandalism of Isis's car D. a bailment was created for the mutual benefit of Isis and the city and, therefore, both parties were responsible for protecting the car from vandalism

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Abnormal spoilage is considered a period cost

Indicate whether the statement is true or false

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At the beginning of the recent period, there were 900 units of product in a department, 35% completed. These units were finished and an additional 5,000 units were started and completed during the period. 800 units were still in process at the end of the period, 25% completed. Using the weighted average method, the equivalent units produced by the department were:

A. 6,100 units. B. 5,500 units. C. 6,700 units. D. 5,900 units. E. 5,000 units.

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