Healthcare is expensive. It takes an enormous amount of capital to secure the necessary resources to finance the care delivery continuum. The cost and sources of that capital are critical to being able to understand the cost of conducting business in general, and it also forms the basis off of which future projects can be evaluated on a quantitative basis (e.g., capital budgeting, lease financing).

For this discussion, do the following:

• Locate at least one online resource (a link, article, or book, for example) pertaining to debt and equity financing or the cost of capital within a the health care field.
• In your discussion, examine the content and then share the resource (post your resource and use APA style). Summarize the resource(s) and what you find useful about it.

36. (3 points) Heather uses the allowance method for bad debts. During her first year of operations, Heather recorded (1) $200,000 of estimated bad debts expense, (2) $17,000 of write-offs, and (3) $1,000 of subsequent collections of receivables previously written off.

a. Prepare the entries for the three events that Heather recorded.

b. As of year-end, what was the balance in Heather’s allowance for doubtful accounts?

37. (2 points) Sonja’s 12-31-14 unadjusted trial balance shows accounts receivable of $140,000 and an allowance for doubtful accounts of $4,000, credit balance. During 2014, Sonja wrote off $25,000 of receivables. During 2014, Sonja had $3,000 of subsequent collections of receivables previously written off. Sonja only records AJEs once each year as of year-end 12-31.

a. If Sonja estimates 10% of her ARs will be uncollectible, prepare the AJE she should make to record bad debt expense for 2014.

b. After making the AJE in part (a), what will be the net realizable value of Sonja’s receivables as of 12-31-14?

c. After making the AJE in part (a), what will be Sonja’s 2014 bad debt expense?

38. (1 point)At the close of its first year of operations, December 31, 2017, the net realizable value of F’s ARswas $1,650,000.During 2017, F recorded bad debt expenses of $250,000 and wrote off, as uncollectible, $100,000 of ARs. On the basis of this information, what should F report on its balance sheet at December 31, 2017 as gross accounts receivable?

39. (2 points) Sonja’s accounts receivable balance as of 12-31-16was $900,000. Sonja’s 2016 credit sales totaled $8,500,000. Sonja’s allowance for doubtful accounts per the 12-31-16unadjusted trial balance was $62,000. During 2016, Sonja wrote off $125,000 of receivables. During 2016, Sonja did NOT have any subsequent collections of receivables previously written off. Sonja only records AJEs once each year as of year-end 12-31.

a. On the basis of the above information, what was the balance in Sonja’s allowance for doubtful accounts as of 01-01-16?

b. If Sonja estimates 15% of her outstanding receivables will be uncollectible, prepare the AJE she should make to record her bad debt expense for 2016.

40. (1 point) G has accounts receivable of $750,000 as of December 31 and sales on credit during the year of $6,000,000. On its unadjusted trial balance, G has a debit balance of $750 in its allowance for doubtful accounts. G estimates 3.5% of its receivables will be uncollectible. Prepare the AJE G should make to adjust its allowance account and record bad debt expense.

41. (1 point) Before year-end AJEs, D Company’s account balances at December 31, 2017, for accounts receivable and the related allowance for uncollectible accounts were $1,500,000 and $90,000, respectively. An aging of accounts receivable indicated that $125,000 of the December 31 receivables are expected to be uncollectible. What is the net realizable value of D’s accounts receivable after adjustment?

42. (2 points) Ace only prepares AJEs once each year as of 12-31. Ace has:

• accounts receivable totaling $5,500,000 million as of 12-31

• an allowance for doubtful accounts of $291,000 as of 01-01

• AR write-offs of $264,000 during the year

• credit sales during the year of $70 million.

If Ace estimates 4% of its receivables will be uncollectible, prepare the AJE Ace should record for bad debt expense.

43. (3 points) The following information pertains to R:

• Gross accounts receivable balance as of 12-31-14 was $985,000

• Allowance for doubtful accounts balance as of 12-31-14 was $59,000

• Total sales during 2015 (all sales were on a credit basis) were $3,125,000

• AR write-offs during 2015 were $48,000

• R’s 12-31-15 AR aging analysis indicates a required balance in the allowance for doubtful accounts of $68,000.

• The NRV of R’s receivables as of 12-31-15 was $905,000.

On the basis of the above, how much cash did R collect from its ARs during 2015?

44. (2 points) Lucy factored $900,000 of accounts receivable with Ethel on a without recourse basis on May 1. Ethel assessed a finance charge of 2% of the total ARs factored. Ethel retained an amount equal to 5% of the total ARs factored to cover sales returns. During May and June, customers returned merchandise to Lucy on $40,000 of credit sales. All of these returns related to receivables from the $900,000 pool of ARs sold. After taking the returns into consideration, Ethel collected $849,000 of the factored ARs. On June 30, Lucy and Ethel “settled up” meaning Lucy and Ethel paid each other any cash that was due the other.

(a) Prepare the entry Lucy should make on May 1.

(b) Prepare the entry Lucy should make on June 30.

45. (3 points) Lucy factored $750,000 of accounts receivable with Ethel on a with recourse basis on May 1. (Assume the transaction meets the criteria to be classified as a sale.) Ethel assessed a finance charge of $19,000. Ethel retained an amount equal to 3% of the total ARs factored to cover sales returns. Lucy estimated her recourse liability to be $31,000. During May and June, customers returned merchandise to Lucy on $20,000 of credit sales. All of the returns related to receivables from the $750,000 pool of ARs sold. After taking the returns into consideration, Ethel collected $707,000 of the factored receivables. On June 30, Lucy and Ethel “settled up” meaning Lucy and Ethel paid each other any cash that was due to theother.

(a) Prepare the entry Lucy should make on May 1.

(b) Prepare the entry Lucy should make on June 30.

Week 1: Discussion: Pharmacokinetics and Pharmacodynamics

As an advanced practice nurse assisting physicians in the diagnosis and treatment of disorders, it is important to not only understand the impact of disorders on the body, but also the impact of drug treatments on the body. The relationships between drugs and the body can be described by pharmacokinetics and pharmacodynamics. Pharmacokinetics describes what the body does to the drug through absorption, distribution, metabolism, and excretion, whereas pharmacodynamics describes what the drug does to the body. When selecting drugs and determining dosages for patients, it is essential to consider individual patient factors that might impact the patient’s pharmacokinetic and pharamcodynamic processes. These patient factors include genetics, gender, ethnicity, age, behavior (i.e., diet, nutrition, smoking, alcohol, illicit drug abuse), and/or pathophysiological changes due to disease. In this Discussion, you reflect on a case from your past clinical experiences and consider how a particular patient’s pharmacokinetic and pharmacodynamic processes altered his or her response to a drug.

To prepare:

• Review this week’s media presentation with Dr. Terry Buttaro, as well as Chapter 2 of the Arcangelo and Peterson text, and the Scott article in the Learning Resources. Consider the principles of pharmacokinetics and pharmacodynamics.
• Reflect on your experiences, observations, and/or clinical practices from the last five years. Select a case from the last five years that involves a patient whose individual differences in pharmacokinetic and pharmacodynamic factors altered his or her anticipated response to a drug. When referring to your patient, make sure to use a pseudonym or other false form of identification. This is to ensure the privacy and protection of the patient.
• Consider factors that might have influenced the patient’s pharmacokinetic and pharmacodynamic processes such as genetics (including pharmacogenetics), gender, ethnicity, age, behavior, and/or possible pathophysiological changes due to disease.
• Think about a personalized plan of care based on these influencing factors and patient history in your case study.

With these thoughts in mind:

Post a description of the case you selected. Then, describe factors that might have influenced pharmacokinetic and pharmacodynamics processes of the patient from the case you selected. Finally, explain details of the personalized plan of care that you would develop based on influencing factors and patient history in your case.

Note: For this Discussion, you are required to complete your initial post before you will be able to view and respond to your colleagues’ postings. Begin by clicking on the “Post to Discussion Question” link and then select “Create Thread” to complete your initial post. Remember, once you click on Submit, you cannot delete or edit your own posts, and you cannot post anonymously.

We have looked at a number or poems, short fiction and dramas, which give insight into the predicament of being a woman in a world dominated by men. One question which may come to mind is whether things have fundamentally changed for women. Consider Medea, Written by Euripides and A Rose for Emily, written by William Faulkner.

Write a research paper which addresses gender relations in both Medea and A Rose for Emily. You may cite any one of the three critical studies which were handed out in class. You must also independently find two additional scholarly sources. Therefore, your paper must cite at least three reliable and verifiable sources. You may draw upon other material which we’ve covered during, the course, if it proves relevant to your essay.

Your paper must be at least five pages long, excluding the last page which will be titled Works Cited. Please underline tour thesis. For help, please review the two thesis-related articles in your Handbook of Useful Stuff. Your paper must be consistent with the MLA guidelines which we have been using all semester. Quoting summarizing and paraphrasing must be done in disciplined manner. Block quotes are not allowed.

Key Assignment

Part I

Choose a public company, and present findings from your financial analysis in a report. Your report must include the following:

• Give a description of the operating profit margin.
• Give a description of the asset turnover.
• Give a description of the equity multiplier.
• Give a description of the return on equity.
• Give a description of the return on assets.
• Calculate the operating profit margin. Explain your answer.
• Calculate the asset turnover. Explain your answer.
• Calculate the equity multiplier. Explain your answer.
• Calculate the return on assets. Explain your answer.
• Calculate the return on equity. Explain your answer.
• What does the DuPont analysis describe about the company chosen?
• Which ratio demonstrates the company’s weakest area? Explain your answer.

Part II

Using the same company from Part I, write a report of 800–1,000 words that demonstrates your understanding of the cost of capital and risk. Specifically, you are to include the following:

• Give a description of the weighted average cost of capital.
• Give a description of the capital asset pricing model.
• Give a description of the security market line.
• Give a description of the cost of debt.
• Calculate the weighted average cost of capital. Explain your answer.
• Calculate the cost of debt. Explain your answer.
• How would you restructure the firm’s debt? Explain your answer.

*PLEASE NOTE PART 1 HAS BEEN COMPLETED*