The following data relate to the operations of picanuy corporation

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P9-26 Picanuy Corporation

 

The following data relate to the operations of Picanuy Corporation, a wholesale distributor of consumer goods:

 

Current assets as of December 31:

Cash . . . . . . . . . . . . . . . . . . . . . . . . . . . $6,000

Accounts receivable . . . . . . . . . . . . . . . $36,000

Inventory . . . . . . . . . . . . . . . . . . . . . . . . $9,800

Buildings and equipment, net . . . . . . . . . . $110,885

Accounts payable . . . . . . . . . . . . . . . . . . . $32,550

Capital stock . . . . . . . . . . . . . . . . . . . . . . . $100,000

Retained earnings . . . . . . . . . . . . . . . . . . . $30,135

 

a. The gross margin is 30% of sales. (In other words, cost of goods sold is 70% of sales.)

b. Actual and budgeted sales data are as follows:

December (actual) . . . . . . . . . . . . . . . . . . $60,000

January. . . . . . . . . . . . . . . . . . . . . . . . . . . $70,000

February . . . . . . . . . . . . . . . . . . . . . . . . . . $80,000

March . . . . . . . . . . . . . . . . . . . . . . . . . . . . $85,000

April . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $55,000

 

c. Sales are 40% for cash and 60% on credit. Credit sales are collected in the month following sale. The accounts receivable at December 31 are the result of December credit sales.

d. Each month’s ending inventory should equal 20% of the following month’s budgeted cost of goods sold.

e. One-quarter of a month’s inventory purchases is paid for in the month of purchase; the other three-quarters is paid for in the following month. The accounts payable at December 31 are the result of December purchases of inventory.

f. Monthly expenses are as follows: commissions, $12,000; rent, $1,800; other expenses (excluding depreciation), 8% of sales. Assume that these expenses are paid monthly. Depreciation is $2,400 for the quarter and includes depreciation on new assets acquired during the quarter.

g. Equipment will be acquired for cash: $3,000 in January and $8,000 in February.

h. Management would like to maintain a minimum cash balance of $5,000 at the end of each month. The company has an agreement with a local bank that allows the company to borrow in increments of $1,000 at the beginning of each month, up to a total loan balance of $50,000.

 

The interest rate on these loans is 1% per month, and for simplicity, we will assume that interest is not compounded. The company would, as far as it is able, repay the loan plus accumulated interest at the end of the quarter.

 

Required:

Using the data above:

1. Complete the following schedule:

Schedule of Expected Cash Collections

January February March Quarter

Cash sales . . . . . . . . . . $28,000

Credit sales . . . . . . . . . . 36,000

Total collections . . . . . . . $64,000

 

2. Complete the following:

Merchandise Purchases Budget

January February March Quarter

Budgeted cost of goods sold . . . . . . . . . $49,000*

Add desired ending inventory . . . . . . . . . 11,200†

Total needs . . . . . . . . . . . . . . . . . . . . . . . 60,200

Less beginning inventory . . . . . . . . . . . . 9,800

Required purchases . . . . . . . . . . . . . . . . $50,400

*$70,000 sales × 70% = $49,000.

†$80,000 × 70% × 20% = $11,200.

 

Schedule of Expected Cash Disbursements—Merchandise Purchases

January February March Quarter

December purchases . . . . . . . . . . . . . . . $32,550* $32,550

January purchases . . . . . . . . . . . . . . . . . 12,600 $37,800 50,400

February purchases . . . . . . . . . . . . . . . .

March purchases . . . . . . . . . . . . . . . . . .

Total disbursements . . . . . . . . . . . . . . . . $45,150

*Beginning balance of the accounts payable.

 

3. Complete the following schedule:

Schedule of Expected Cash Disbursements—Selling and Administrative Expenses

January February March Quarter

Commissions . . . . . . . . . . . . . . . . . . . . . $12,000

Rent . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1,800

Other expenses . . . . . . . . . . . . . . . . . . . 5,600

Total disbursements . . . . . . . . . . . . . . . . $19,400

 

4. Complete the following cash budget:

Cash Budget

January February March Quarter

Cash balance, beginning . . . . . . . . . . . . $ 6,000

Add cash collections . . . . . . . . . . . . . . . . 64,000

Total cash available . . . . . . . . . . . . . . . . 70,000

Less cash disbursements:

For inventory . . . . . . . . . . . . . . . . . . . . 45,150

For operating expenses . . . . . . . . . . . . 19,400

For equipment . . . . . . . . . . . . . . . . . . 3,000

Total cash disbursements . . . . . . . . . . . . 67,550

Excess (defi ciency) of cash . . . . . . . . . . . 2,450

Financing Etc.

 

5. Prepare an absorption costing income statement, similar to the one shown in Schedule 9 in the chapter, for the quarter ended March 31.

6. Prepare a balance sheet as of March 31.

week 2 case discussion pulmonary part one

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Activity Learning Outcomes

Through this discussion, the student will demonstrate the ability to:

  1. Utilize healthcare delivery system resources in a fiscally responsible manner in the diagnosis and treatment of patients and families across the lifespan. (PO 5)
  2. Develop management plans based on current scientific evidence and national guidelines. (PO 5)
  3. Educate patients on treatment decisions (WO1)
  4. Select an evidence-based article to support the plan of care for the case study patient. (WO2)
  5. Analyze national guidelines and apply them to specific case study situations. (WO3)
  6. Review appropriate antibiotic prescribing guidelines. (WO4)

Requirements:

Week 2: Case Discussion: Pulmonary Part One

Setting: A free medical clinic that provides health care for the under-insured.

Your next patient, Michelle G., age 40, is a regular of the clinic and the last patient of the day. The chart states she is here for recent episodes of shortness of breath.

You enter the room and Michelle G is dressed in work clothes, standing up looking at a health poster on the wall. You introduce yourself and ask her what brings her to the clinic today. “I think I may have a cold. I’ve been having a hard time breathing on and off lately.”

HPI: “I notice I’m short of breath mostly at work but by the time I get home feel fine. No episodes of shortness of breath on the weekends that I can recall. But a few hours back at work and I start to feel like I cannot catch my breath again. A few months ago this happened and it was so bad I left work and went to urgent care where they gave me a breathing treatment of some kind and sent me home on an antibiotic. I would like you to give me another antibiotic. She denies sputum. No new allergy triggers noted. She denies heartburn.

PMHx: Michelle G. reports her overall health as good.

Childhood/previous illnesses: eczema as a child

Chronic illnesses: Has seasonal allergies, spring is her worst season. Was seen by an allergy specialist ten years ago, Took allergy shots for five years with great results, now only takes Zyrtec when needed.

Surgeries: Cholecystectomy

Hospitalizations: childbirth x 3.

Immunizations: up-to-date on all vaccinations.

Allergies: Strawberries-Rash; erythromycin- severe GI upset.

Blood transfusions: none

Drinks alcohol socially, smoked 1 pack per week for 3 years in her 20’s. Denies illicit drug use.

Sleeps 6 to 7 hours a night. Exercises four to five days per week.

Current medications: Multivitamin, Zyrtec

Social History: Married, lives with husband and 3 children. Worked in advertising up until 18 months ago when she got laid off. In order to help with the household finances she took a job as a Baker’s assistant at an Artisan Bread Bakery. She arrives at 4 a.m. every morning to begin baking breads/pastries for the day.

Family History: Children are healthy- daughter currently has a sinus infection. Parents are deceased. Mother at age 80 from congestive heart failure. Father died at age 82 from lung cancer, diagnosed when metastasized to brain. PGM: died from unknown causes, PGF: Stroke at age 82. MGM: died at 83, had HTN, atherosclerosis and many heart attacks. PGF: died at 71 from complications of COPD.

PE: Height 5’10”, Weight 140 pounds

Vital signs : BP 130/70, T 98.0, P 75, R 18 Sao2 98% on RA

General: 40-year-old Caucasian female appears stated age in no apparent distress. Alert, oriented, and cooperative. Able to speak in full sentences and does not appear breathless. Skin: Skin warm, dry, and intact. Skin color is pale pink, no cyanosis or pallor.

HEENT: Head normo-cephalic. Hair thick and distribution even throughout scalp.

Eyes: Sclera clear. Conjunctiva: white, PERRLA, EOMs intact.

Ears: Tympanic membranes gray and intact with light reflex noted. Pinna and tragus non-tender

Nose: Nares patent with thin white exudate noted. Mucosa appears boggy and pale. Deviated septum noted. Sinuses non-tender to palpation.

Throat: Oropharynx pink, moist, no lesions or exudate. Tonsils 1+ bilaterally. Teeth in good repair, no cavities noted. Tongue smooth, pink, no lesions, protrudes in midline. Neck supple. No cervical lymphadenopathy or tenderness noted. Thyroid midline, small and firm without palpable masses.

Lungs: Lungs clear to auscultation bilaterally. Respirations unlabored. Slight wheezing noted inspiration and on forced expiration. Wheezing does not clear with forced cough.

CV: Heart S1 and S2 noted, RRR, no murmurs noted, no displaced PMI. Peripheral pulses equal bilaterally, no peripheral edema

Abdomen: Abdomen round, soft, with bowel sounds noted in all four quadrants. No organo-megaly noted.

Diagnostic Testing:

Review of the patient’s EMR reveals an old CXR from last winter when she had Bronchitis.

CXR Report: 11/7/2016

This is a PA and lateral chest radiograph on Ms. Michelle X, performed on 11/7/16. Clinical information: low grade fever, productive cough, malaise.

Findings: Cardio-mediastinal silhouette is normal. B/L lung fields are clear. There are no effusions. The bony thorax appears normal. No opacities or fluid. Diaphragm normal.

Impression: Normal chest radiograph without pathology.

Click here to view CXR (Links to an external site.) (Links to an external site.)

You suspect an obstructive/restrictive process and order Pulmonary Function Testing

Pre-Bronchodilator Challenge- FEV1/FVC 60%, FVC decreased

Post Bronchodilator Challenge- FEV1/FVC 75%

Discussion Questions Part One:

  1. What is your primary diagnosis for Michelle given the pattern of occurrence of symptoms, exam results, and recent history? Include the rationale and a reference for your diagnoses.
  2. What is your first-line treatment plan for Michelle including medications, labs, education, referrals, and follow-up? Identify the drug class of each medication you prescribe and exactly what symptom it is targeted to address.
  3. Address Michelle’s request for an antibiotic.

 

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Submit a 2- to 4-page paper in which you:Explain how you, as a social worker, might apply the grieving model you selected to your work with families in a hospice environment. Explain why you selec

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Submit a 2- to 4-page paper in which you:

  • Explain how you, as a social worker, might apply the grieving model you selected to your work with families in a hospice environment.
    • Explain why you selected to use the grieving model you selected versus other models of grief.
  • Identify components of the grieving model that you think might be difficult to apply to your social work practice. Explain why you anticipate these challenges.
  • Identify strategies you might use for your own self care as a social worker dealing with grief counseling. Explain why these strategies might be effective.

Support your Assignment with specific references to the resources. Be sure to provide full APA citations for your references.

 

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According to the text, a forensic mental health assessment refers to the practice of performing mental health evaluations to assist courts and attorneys, in the process of deciding certain matters of

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According to the text, a forensic mental health assessment refers to the practice of performing mental health evaluations to assist courts and attorneys, in the process of deciding certain matters of law applied to criminal or civil cases. In this case study, you will explore different types of forensic assessments and their application to a real world situation.  
Review the case study titled “Britney Spears” in Chapter 3, pages 60 and 61 of the text. 
Write a three to five (3-5) page paper in which you:

Determine whether or not you agree with the position that civil commitment violates Britney Spears’ civil liberties. Provide a rationale to support your position.
Explain the distinction between civil commitment and criminal commitment. Next, support or criticize the premise that civil commitment was the proper course of action in the case of Britney Spears.
Argue for or against the theory that a short term (i.e. 72 hour) commitment provides enough time for a doctor to make a reasonable determination about the scope of the mental health problems of a patient. Provide a rationale to support your response.
The court ordered forensic assessments regarding Britney Spears’ parenting capacity as well as her guardianship. Discuss the manner in which you believe these two (2) assessments served the purposes of protecting the patient, protecting her children, and protecting the public. Provide a rationale to support your response.
Use at least three (3) quality references. Note: Wikipedia and other related websites do not qualify as academic resources.

 
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