Question : 51.Which of the following the MOST accurate statement regarding the : 1245319

51.Which of the following is the MOST accurate statement regarding the “run” of a two-year-old child?

a.It is actually something that should be discouraged, because the vast majority of pediatric bone fractures are a result of falls between 24 and 30 months of age.

b.It bears a strong resemblance to the run of a five- or six-year-old child.

c.It is almost fully developed as a complex action, with coordination of the arms, legs, and feet.

d.It is more of a “hurried walk” than a run, because their legs move stiffly and they do not get airborne.

52.By what age would you expect to see a child running with ease, effortlessly changing their speed and direction?

a.3–4 yearsc.7–8 years

b.5–6 yearsd.9–10 years

53.A nursing one-month-old infant may grasp crudely at his mother’s breast while feeding. That same child at the age of one year will probably easily hold a bottle or cup, placing it to his lips, and then putting it down when he is done. This change in ability to use the hands and fingers demonstrates advances in

a.gross motor skillsc.fine motor skills

b.locomotiond.concrete operations

54.Caleb is four months old. If he is like others his age, when he grasps a rattle, he will grasp it with

a.his fingers and thumb.c.his fingers only.

b.his thumb only.d.one finger from each hand.

55.If you were to follow the advice of your authors, which of the following articles of clothing would you avoid giving to a two- or three-year-old child?

a.A pair of sneakers with Velcro closuresc.A pair of shorts with a zipper

b.A button-down shirtd.A pair of sweatpants with a drawstring

56.With regard to handedness, which of the following statements is the MOST accurate?

a.Young babies tend to use both hands interchangeably, demonstrating no preference of one hand over another.

b.Most young babies tend to use their right hand predominantly, and remain right-handed later in their development.

c.Most young babies tend to use their left hand predominantly, and then change to right-handedness later in their development.

d.Most young babies tend to use their left hand predominant, and remain left-handed later in their development.

57.There are many jokes out there about the advantage that having opposable thumbs gives human beings over most animals. As your authors note, however, it is not until the age of ________ that children actually start to use their thumbs as part of the grasping process!

a.3–4 monthsc.7–8 months

b.5–6 monthsd.9–10 months

58.Which of the following provides some evidence that there is, in fact, a genetic component to handedness?

a.Between monozygotic twins, the likelihood that both children have the same dominant hand is no greater than between fraternal twins or non-twin siblings.

b.As teachers have stopped encouraging children to use their right hands, the percentage of left-handed children has risen.

c.Societies have favored right-handed people in their design of common objects, such as scissors, can-openers, and school desks.

d.The part of the brain that controls handedness, the substantia nigra, develops more fully in right-handed children than in left-handed children.

59.________ is the process by which the brain receives, selects, modifies, and organizes incoming nerve impulses that are the result of physical stimulation.

a.Transductionc.Integration

b.Sensationd.Perception

60.With regard to the sense of smell of a newborn baby, which of the following statements is the MOST accurate?

a.Newborns are basically “nose-deaf,” as their sinuses will not be completely clear of fluid from the pregnancy until several weeks after birth.

b.Newborns have a keen sense of smell, and can recognize familiar and comforting scents.

c.Newborns have a very rudimentary sense of smell, and can only demonstrate revulsion to unpleasant odors. This is believed to serve an adaptive purpose, as it keeps infants from eating potentially poisonous objects.

d.A newborn’s sense of smell is as sharp as that of an adult, but their lack of exposure to different odors is the reason why they don’t “use” their smell sense very much.

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July 1, 2023

P3-3: Income statement preparation On December 31, 2015, Cathy Chen, a self-employed certified public accountant (CPA), completed her first full year in business. During the year, she billed

$360,000 for her accounting services. She had two employees, a bookkeeper and a clerical assistant. In addition to her monthly salary of $8,000, Ms. Chen paid annual salaries of $48,000 and $36,000 to the bookkeeper and the clerical assistant, respectively.

Employment taxes and benefit costs for Ms. Chen and her employees totaled $34,600 for the year. Expenses for office supplies, including postage, totaled $10,400 for the year. In addition, Ms. Chen spent $17,000 during the year on tax-deductible travel and

entertainment associated with client visits and new business development. Lease payments for the office space rented (a taxdeductible expense) were $2,700 per month. Depreciation expense on the office furniture and fixtures was $15,600 for the year. During

the year, Ms. Chen paid interest of $15,000 on the $120,000 borrowed to start the business. She paid an average tax rate of 30% during 2015. a. Prepare an income statement for Cathy Chen, CPA, for the year ended December 31, 2015. • b. Evaluate her 2015 financial performance.

P3-6: Balance sheet preparation Use the appropriate items from the following list to prepare in good form Mellark’s Baked Goods balance sheet at December 31, 2015.

P3-10: Statement of retained earnings Hayes Enterprises began 2015 with a retained

earnings balance of $928,000. During 2015, the firm earned $377,000 after taxes. From this amount, preferred stockholders were paid $47,000 in dividends. At year-end 2015, the firm’s retained earnings totaled $1,048,000. The firm had 140,000 shares of common

stock outstanding during 2015. a. Prepare a statement of retained earnings for the year ended December 31, 2015, for Hayes Enterprises. (Note: Be sure to calculate and include the amount of cash dividends paid in 2015.) b. Calculate the firm’s 2015 earnings

per share (EPS). c. How large a per-share cash dividend did the firm pay on common stock during 2015?

P3-16: Accounts receivable management An evaluation of the books of Blair Supply, which follows, gives the end-of-year accounts receivable balance, which

is believed to consist of amounts originating in the months indicated. The company had annual sales of $2.4 million. The firm extends 30-day credit terms. a. Use the year-end total to evaluate the firm’s collection system. b. If 70% of the firm’s sales occur

between July and December, would this information • affect the validity of your conclusion in part a? Explain. •

P3-18: Debt analysis Springfield Bank is evaluating Creek Enterprises, which has requested a $4,000,000 loan, to assess the firm’s financial leverage

and financial risk. On the basis of the debt ratios for Creek, along with the industry averages (see the top of the next page) and Creek’s recent financial statements (following), evaluate and • recommend appropriate action on the loan request.

P3-20: Common-size statement analysis A common-size income statement for Creek Enterprises’ 2014 operations follows. Using the firm’s 2015 income statement presented in Problem 3–18, develop the 2015 common-size income statement and compare it with • the 2014

statement. Which areas require further analysis and investigation? •

P3-21: The relationship between financial leverage and profitability Pelican Paper, Inc., and Timberland Forest, Inc., are rivals in the manufacture of craft papers. Some financial statement

values for each company follow. Use them in a ratio analysis that • compares the firms’ financial leverage and profitability.