Uniform Supply accepted a $4,800, 90-day, 10% note from Tracy Janitorial on October 17. What entry should Uniform Supply make on January 15 of the next year when the note is paid? (Assume reversing entries are not made.) (Use 360 days a year.)

Explanation:

Cash A/c Dr $4,920

         To Interest receivable $100

         To Interest revenue $20

         To Note receivable $4,800

(Being cash received in respect of note receivable, interest accrual is recorded)

The computation of interest receivable is shown below:

= Principal × rate of interest × number of days ÷ (total number of days in a year)  

= $4,800 × 10% × (75 days ÷ 360 days)

= $100

The 75 days is counted from taking 14 days of October month, 30 days of November month and 31 days of December month

The computation of interest revenue is shown below:

= Principal × rate of interest × number of days ÷ (total number of days in a year)  

= $4,800 × 10% × (15 days ÷ 360 days)

= $20

The 15 days is of Jan 1 to Jan 15

significant amounts of nitrogen oxides, carbon monoxide, and other pollution

explanation:

passenger vehicles are a major pollution contributor, producing significant amounts of nitrogen oxides, carbon monoxide, and other pollution. in 2013, transportation contributed more than half of the carbon monoxide and nitrogen oxides, and almost a quarter of the hydrocarbons emitted into our air.

the oxygenated blood then leaves the lungs through pulmonary veins, which return it to the left heart, completing the pulmonary cycle. this blood then enters the left atrium, which pumps it through the mitral valve into the left ventricle. from the left ventricle, the blood passes through the aortic valve to the aorta.

deoxygenated blood leaves through the right ventricle through the pulmonary artery. from the right atrium, the blood is pumped through the tricuspid valve (or right atrioventricular valve), into the right ventricle.