Analyze the impact of business transactions on accounts) The following selected events were experienced by either Smith Eldercare Services, Inc., a corporation, or Tony Smith, its major stockholder. State whether each event (1) increased, (2) decreased, or (3) had no effect on the total assets of the business. Identify any specific asset affected. a. Paid $400 cash on accounts payable.
b. Made a cash purchase of land for a building site for the business, $89,000.
c. Sold land and received cash of $69,000 (the land was carried on the company's books at $69,000).
d. Received $15,400 cash from customers on account.
e. Purchased medical equipment and signed a $90,000 promissory note in payment.
f. Purchased a flat-screen TV for Smith’s home.
g. Paid Smith a cash dividend of $4,000.
h. Purchased office supplies on account for $1,200.
i. Borrowed $62,000 from the bank for use in the business.
j. Received $12,000 cash and issued stock to a stockholder.

Eldercare Services, Inc.

Analysis of the impact of business transactions on accounts:

Stating whether each event (1) increased, (2) decreased, or (3) had no effect on the total assets of the business:

a. Cash decreased by $400.

b. Cash decreased by $89,000 and Land increased by $89,000.

c. Cash increased by $69,000 and Land decreased by $69,000.

d. Cash increased by $15,400 and Accounts Receivable decreased by $15,400.

e. Equipment increased by $90,000.

f. Not a business transaction (no effect on the total assets of the business).

g. Cash decreased by $4,000.

h. Office Supplies increased by $1,200.

i. Cash increased by $62,000.

j. Cash increased by $12,000.

Explanation:

Eldercare Services, Inc.'s assets are impacted by the above transactions except transaction "f" which concerns the major stockholder, Tony Smith.  The impact has to do with either an increase or a decrease in the total assets.  The specific asset affected has been stated in each transaction with the corresponding amount involved.

sound is invisible, but sometimes we can feel it. when a kettle-drum is thumped with a stick that time the tight drum skin moving up and down very quickly for some time and then it pumped sound waves into the air. loudspeakers also work in a similar manner.

components of a speaker:

electromagnet

in order to translate an electrical signal into an audible sound, an electromagnet is used in looudspeakers

  suspension

suspension is used to   center the voice coil in the gap of the magnet and it exerts a restoring force to keep it there. suspension is used to limits the maximum mechanical excursion of the diaphragm and voice coil.

voice coil

voice coil is a coil of wire which is attached to the apex of a loudspeaker cone. it provides the motive force to the cone by the reaction of a magnetic field to the current passing through it.

cone

in a   loudspeaker, a   thin, semi-rigid membrane attached to the voice coil, which moves in a magnetic gap due to which it vibrates   and produced sound. it is known as diaphragm and it can also be called a cone, though not all speaker diaphragms are cone-shaped.

surround

surround is also known as front suspension. surround is used to join the cone to the chassis. together with the suspension it controls the cone excursion, and it is also used to   determine how energy which is   travelling through the cone is absorbed, and how the speaker limits when it reaches the ends of its travel.

dustcap

dustcap is used to protect the voice coil from dust and dirt. it is a part of the cone.

how speaker work

the outer part of the cone is fastened to the outer part of the loudspeaker's circular metal rim. the inner part is fixed to   voice coil that sits just in front of a permanent magnet . when loudspeaker is hooked up to a stereo, electrical signals feed through the speaker cables into the coil. it will convert the coil into an electromagnet magnet . when electricity flows back and forth in the cables, the electromagnet either repels or attract the permanent magnet. this moves the coil back and forth, and it pull and push the loudspeaker cone. like a drum skin vibrating back and forth, the moving cone pumps sounds out into the air.in this way loudspeakers works.

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-lavira : )