Abbott Laboratories manufactured and sold the Life Care PCA, a pump that delivers medication into a per- son intravenously at specific time intervals. Beverly Lewis sued Abbott in a Mississippi state court, alleg- ing that a defective Life Care PCA had injured her by delivering an excessive quantity of morphine. Abbott served Lewis with a request for admission calling for her to admit that her damages did not exceed $75,000. Lewis did not answer the request for admission. Ab- bott removed the case to the U. S. District Court for the Southern District of Mississippi, predicating the court’s subject-matter jurisdiction on diversity of citizenship and an amount in controversy exceeding $75,000. Contending that her silence had amounted to an admission that her damages were less than $75,000, Lewis filed a motion asking that the federal court remand the case to the state court. Did the fed- eral court have subject-matter jurisdiction? How did the federal court rule on Lewis’s motion to send the case back to the state court?

Alpha company uses the periodic inventory system for purchase & sales of merchandise. discount terms for both purchases & sales are, 2/10, n30 and the gross method is used. unless otherwise noted, fob destination will apply to all purchases & sales. the value of inventory is based on periodic system. on january 1, 2016, beginning inventory consisted of 350 units of widgets costing $10 each. alpha prepares monthly income statements. the following events occurred during the month of jan.: dateactivitya. jan. 3purchased on account 350 widgets for $11 each. b.jan. 5sold on account 400 widgets for $30 each. paid freight out with petty cash of $150.c. jan. 10purchased on account 625 widgets for $12 each. d.jan. 11shipping cost for the january 10 purchased merchandise was $400 was paid with a cheque by alpha directly to the freight company. e.jan. 12returned 50 widgets received from jan. 10 purchase as they were not the correct item ordered. f.jan. 13paid for the purchases made on jan. 3.g. jan. 21sold on account 550 widgets for $30 each. paid freight out with petty cash of $250.h. jan. 22authorize credit without return of goods for 50 widgets sold on jan. 21 when customer advised that they were received in defective condition. i.jan. 25received payment for the sale made on jan. 5.j. jan. 26paid for the purchases made on jan. 10.k. jan. 31received payment for the sale made on jan. 21.use this information to prepare the general journal entries (without explanation) for the january events. if no entry is required then enter the date and write "no entry required."