E9-1The following expenditures relating to plant assets were made by Spaulding Company

during the first 2 months of 2011.

1. Paid $5,000 of accrued taxes at time plant site was acquired.

2. Paid $200 insurance to cover possible accident loss on new factory machinery while the machinery

was in transit.

3. Paid $850 sales taxes on new delivery truck.

4. Paid $17,500 for parking lots and driveways on new plant site.

5. Paid $250 to have company name and advertising slogan painted on new delivery truck.

6. Paid $8,000 for installation of new factory machinery.

7. Paid $900 for one-year accident insurance policy on new delivery truck.

8. Paid $75 motor vehicle license fee on the new truck.

Instructions

(a) Explain the application of the cost principle in determining the acquisition cost of

plant assets.

(b) List the numbers of the foregoing transactions, and opposite each indicate the account title

to which each expenditure should be debited.

E9-7Brainiac Company purchased a delivery truck for $30,000 on January 1, 2011.The truck

has an expected salvage value of $2,000, and is expected to be driven 100,000 miles over its estimated

useful life of 8 years.Actual miles driven were 15,000 in 2011 and 12,000 in 2012.

Instructions

(a) Compute depreciation expense for 2011 and 2012 using (1) the straight-line method, (2) the

units-of-activity method, and (3) the double-declining balance method.

(b) Assume that Brainiac uses the straight-line method.

(1) Prepare the journal entry to record 2011 depreciation.

(2) Show how the truck would be reported in the December 31, 2011, balance sheet.

E9-12The following are selected 2011 transactions of Franco Corporation.

Jan. 1 Purchased a small company and recorded goodwill of $150,000. Its useful life is indefinite.

May 1 Purchased for $90,000 a patent with an estimated useful life of 5 years and a legal life

of 20 years.

Instructions

Prepare necessary adjusting entries at December 31 to record amortization required by the

events above.

P9-7BThe intangible assets section of Time Company at December 31, 2011, is presented below.

Patent ($100,000 cost less $10,000 amortization) $ 90,000

Copyright ($60,000 cost less $24,000 amortization) 36,000

Total $126,000

The patent was acquired in January 2011 and has a useful life of 10 years.The copyright was acquired

in January 2008 and also has a useful life of 10 years.The following cash transactions may

have affected intangible assets during 2012.

Jan. 2 Paid $45,000 legal costs to successfully defend the patent against infringement by

another company.

Jan.–June Developed a new product, incurring $230,000 in research and development costs.A

patent was granted for the product on July 1. Its useful life is equal to its legal life.

Sept. 1 Paid $125,000 to an Xgames star to appear in commercials advertising the

company’s products.The commercials will air in September and October.

Oct. 1 Acquired a copyright for $200,000.The copyright has a useful life of 50 years.

Instructions

(a) Prepare journal entries to record the transactions above.

(b) Prepare journal entries to record the 2012 amortization expense for intangible assets.

(c) Prepare the intangible assets section of the balance sheet at December 31, 2012.

(d) Prepare the note to the financials on Time’s intangibles as of December 31, 2012.

Final Paper

The Final Paper provides you with an opportunity to integrate and reflect on what you have learned during the class.  

The question to address is: “What have you learned about statistics?”  In developing your responses, consider – at a minimum – and discuss the application of each of the course elements in analyzing and making decisions about data (counts and/or measurements).  

The course elements include:

• Descriptive statistics
• Inferential statistics
• Hypothesis development and testing
• Selection of appropriate statistical tests
• Evaluating statistical results.

Writing the Final Paper

The Final Paper:

1. Must be three to- five double-spaced pages in length, and formatted according to APA style as outlined in the Ashford Writing Center.
2. Must include a title page with the following:
   1. Title of paper
   2. Student’s name
   3. Course name and number
   4. Instructor’s name
   5. Date submitted
3. Must begin with an introductory paragraph that has a succinct thesis statement.
4. Must address the topic of the paper with critical thought.
5. Must end with a conclusion that reaffirms your thesis.
6. Must use at least three scholarly sources, in addition to the text.
7. Must document all sources in APA style, as outlined in the Ashford Writing Center.
8. Must include a separate reference page, formatted according to APA style as outlined in the Ashford Writing Center.

In a short essay format, 1-2 single-spaced pages, write one side of a debate about the safety of oral contraceptives based on this study. Choose either to support the author’s conclusion, or to argue that it is misguided. You should not base your debate on conjecture, pre-formed personal opinion, or even more recent findings from the Nurses’ Health Study, if you are aware of them – instead focus on the study itself and the decisions made in its design and conduction. As you formulate your argument, you may also include any possible impacts on public health or medical practice.

Learning Resources

Required Resources:

• Course Text: Exceptional Children: An Introduction to Special Education
  
  Note: For each chapter, read the designated sections up to “Educational Approaches”
  
• • Chapter 9, “Deafness and Hearing Loss” (pp. 333–3 51)
  • Chapter 10, “Blindness and Low Vision” (pp. 371–3 80)
  • Chapter 11, “Physical Disabilities, Health Impairments, and ADHD” (pp. 407–411, 413–427, 430–4 31)
  • Chapter 12, “Low-Incidence Disabilities: Severe/Multiple Disabilities, Deaf-Blindness, and Traumatic Brain Injury” (pp. 453–4 63)
  • Chapter 13, “Giftedness and Talent” (pp. 492–5 09)
    
• Article: Berger, J. (2007, February 7). Federal law drains resources for the gifted. New York Times [Late Edition (East Coast)], p. B.9. Retrieved from ProQuest Central Database. (Document ID: 1211766651).

Note: Though NCLB may change in the next few years, this article still provides valuable insights as to the attitudes prevalent in education today.

Note: This article can be found in the Walden Library databases, accessed from your myWalden page. If you need more information to help you find this article, click on the link for How Do I…? on the Library Home Page, and access the links that explain how to find articles and search the databases. Also provided on this help page are advanced search strategies and quick tips on keyword searches and saving PDF files.

Optional Resources

• American Society for Deaf Children
  http://www.deafchildren.org

• American Speech-Language-Hearing Association
  http://www.asha.org/default.htm

• National Federation of the Blind
  https://nfb.org/

• National Organization of Parents of Blind Children
  https://nfb.org/parents-and-teachers

• United Cerebral Palsy
  http://www.ucp.org/

• National Institute of Neurological Disorders and Stroke
  http://www.ninds.nih.gov/index.htm

• Publications: Muscular Dystrophy Campaign
  http://www.muscular-dystrophy.org/how_we_help_you/publications

• Epilepsy Foundation
  “Epilepsy in Childhood”
  http://www.epilepsyfoundation.org/livingwithepilepsy/youth/index.cfm

• Juvenile Diabetes Research Foundation International
  http://jdrf.org/

• American Psychological Association Online
  ADHD
  http://www.apa.org/topics/adhd/index.aspx

• National Center for Deaf-Blind Youths and Adults
  http://www.hknc.org/
• National Association for Gifted Children
  http://www.nagc.org/

The Gifted and Talented: A “Special” Special Need

“… ‘gifted students are truly our forgotten children. Neglected in our schools and ignored by our policymakers, they spend their days dozing through classes in which they aren’t learning’ ” (Heward, 2009, p. 501). Many families and educators believe that children who are gifted and talented are not being adequately identified and served in many public schools today. There are no broad federal mandates, backed by government funding, that require every state to provide students identified as gifted and talented with services for their unique needs. There are few efforts to identify and meet the needs of children who possibly fall under one of the categories you have already studied and who are also gifted and talented.

Review Chapter 13 on pages 492–509 in your course textfor definitions of giftedness and talent and background information on the challenges for students and schools. Also review the article “Federal Law Drains Resources for the Gifted,” which provides valuable insights as to the attitudes prevalent in education today.

Consider the following:

• What you have learned about children who are gifted and talented
• What are the special needs of young children who are gifted and talented? What are the special needs of older children?
• What are arguments for doing more to support children who are gifted and talented?
• What are arguments against using public money for gifted programs?
• What are the risks for these children when a school program does not meet their needs?

By Day 3:

Based on the material that you have read and with your thoughts in mind. Post the following:

• Which, if any, of the definitions of gifted and talented should be added to IDEA as categories of special needs, and why.
• Explain your position, pro or con, including any limits you would place on the categories of gifted and talent that would be served. Cite references from the reading to support your views.