...Journalize the transactions (Step 1) Post journal entries and get balance for each account (Step 2) Prepare a Trial Balance (Step 3) Kendall Consulting Inc. Trial Balance October 31, 2012 | Debit | | Credit | Cash | $35,200 | | | Accounts Receivable | 0 | | | Supplies | 500 | | | Prepaid Rent | 3,000 | | | Computer | 4,800 | | | Notes Payable | | | $10,000 | Accounts Payable | | | 4,800 | Unearned Service Revenue | | | 2,800 | Common Stock | | | 20,000 | Dividends | 1,400 | | | Service Revenue | | | 7,300 | | $44,900 | | $44,900 | | | | | | | | | | | | | | | | | | | | | | | | | Journalize adjusting entries (Step 4) GENERAL JOURNAL | Date | Account Titles and Explanation | Debit | Credit | | Adjusting Entries | | | Oct 31 | Rent Expense | $1,000 | | | Prepaid Rent | | $1,000 | | (To record used October rent) | | | Oct 31 | Unearned Service Revenue | $800 | | | Service Revenue | | $800 | | (To record revenue for services performed) | | | Oct 31 | Supplies Expense | $200 | | | Supplies | | $200 | | (To record supplies used) | | | Oct 31 | Depreciation Expense - Computer | $80 | | | Accumulated Depreciation - Computer | | $80 | | (To record monthly depreciation of computers) | | | Oct 31 | Salaries and Wages Expense | $600 | | | ...
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...Log In ▼TeamLiquidTeamLiquidProLiquipediaTSL4LiquidPokerEDT 13:25 • CEST 19:25 • KST 02:25 Streams: 126 live 62761 total viewers Active: 12287 Home StarCraft 2 Dota 2 Forum » Events » Video » Features » Liquipedia » Store Portals » BarCrafts Featured News G-1 Champions League Seaso… [GSL] Finals Recap: Life v… [DH] From Valencia to Buch… [GSL] Finals Preview: Life… StarLadder Season 3 Finals… Community News DotA 1 6.76 is out. TL HotS Beta Key Giveaway II This Week in Starcraft 2: … Perfect World Confirms Par… EG add Jeyo and Bdiz to Do… apeX players withdraw from… The head of ESF steps down… Liquid Team News Liquid vs EG in EG Masters … NonY Statement on GSL World… Sea vs HyuN in IPL Fight Cl… HerO Qualifies for WCS Worl… Ret and TLO at the ASUS ROG… Sponsored Threads EG's Pro Tip Collection #1 Vote now: RaidCall - The G… SC2 Pro-Am Challenge for N… TL Advertising Features General US-Iran Nuclear Talks Marijuana Europe to sue Microsoft [SFW] Random pics that m… Help me decide a gaming … TL Community Ask TL Staff Anything TL.net Ten Commandments To all the filipino sc2 pl… The Automated Ban List TL iPhone App v2.0 Fan Clubs Naniwa FanClub! The Polt Fan Club User Streams [stream] MY3D_Omni [stream] Fabiano Tech Support Graphics Card Recommendation Review: R.A.T 7 What's up with Windows RT? Bitdefender 2012 gomtvstr… Is my laptop's service lif… SC2 General ESEA poll for new RTS/MO… Slayers to disband TL HotS...
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...aggression in Crimea Peninsula. Although a firm action on part of the US might be justifiable, it will not serve American interests. This paper will first discuss why strict action might lead to undesirable consequences, followed by three final set of recommendations presenting future course of action. 1. Why serious sanctions might backfire: Collective sanctions announced have already put enough pressure on the Russian’s to de-escalate the situation, but further penalties might just end up doing the opposite (Lorber, 2014). Eastern European and Central Asian states poses valuable natural resources and firm sanctions might lead to further Russian adventurism. Moreover, Germany gets more than 30% of oil and gas from Russia, and other European countries including former Soviet blocks with already fragile economies are 100 percent dependent on Russian energy (BBC, 2014). With European reluctance, any unilateral firm action may divide us leading to further instability. In other words, US should carefully design safer sanctions so that European states are less affected than the Oligarchs close to Putin. 2. Further, sanctions have brought China- an emerging power- much closer to Russia. With $400 billion gas deal Russia will have alternate markets for its exports. In that sense, a firm response whether it be sanctions or military action may no longer prove to be a viable option in a multipolar world (Halligan, 2014). 3. Another firm response that has been debated is about providing arms...
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...The Bolshevik Revolution At the turn of the 20th century, Russia was a vast empire. The country spanned across the entire northern half of Asia, from the Pacific coast in the east, and into Western Europe. Tsar Nicholas II ruled the country as it had been ruled by his family for centuries before. The strict feudal traditions were upheld with brutality; Tsarist policies prolonged the agony of the lower classes and supported the opulence of the royal family. In the early 1900s, the poor social and economic conditions coincided with the spread and increased study of Karl Marx’s communist philosophy. The Russian people, determined to establish a new government, initiated a chain of events that climaxed with the Bolshevik Revolution in October 1917. The Bolshevik Revolution transformed Eastern Europe and Asia and had a significant impact on the entire world throughout the twentieth century. The fallout of the Bolshevik Revolution still impacts Russia and the rest of the world today. There was no singular cause or event that sparked the Bolsheviks to take to arms in 1917, instead the action resulted from the culmination of a history of social, political, and economic issues. Prior to the Bolsheviks’ rise to power in October 1917, there were two Revolutions that set the stage for the Soviet takeover. The First was the revolution of 1905. This revolution resulted in Russia transitioning from a strict feudal system to a constitutional monarchy; the power of the Tsar was limited...
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..."Unless we accept the claim that Leninism gave birth to an entirely new state, and indeed to a new era in the history of mankind, we must recognize in today Soviet Union the old empire of the Russians -- the only empire that survived into the mid 1980's" (Luttwak, 1). In their Communist Manifesto of 1848, Karl Marx and Friedrich Engels applied the term communism to a final stage of socialism in which all class differences would disappear and humankind would live in harmony. Marx and Engels claimed to have discovered a scientific approach to socialism based on the laws of history. They declared that the course of history was determined by the clash of opposing forces rooted in the economic system and the ownership of property. Just as the feudal system had given way to capitalism, so in time capitalism would give way to socialism. The class struggle of the future would be between the bourgeoisie, who were the capitalist employers, and the proletariat, who were the workers. The struggle would end, according to Marx, in the socialist revolution and the attainment of full communism (Groiler's Encyclopedia). Socialism, of which "Marxism-Leninism" is a takeoff, originated in the West. Designed in France and Germany, it was brought into Russia in the middle of the nineteenth century and promptly attracted support among the country's educated, public-minded elite, who at that time were called intelligentsia (Pipes, 21). After Revolution broke out over Europe in 1848 the modern working...
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...and began preparing the military for mobilization, as did Serbia. Once the ultimatum was turned down, Austria began mobilizing their military as well. 2. Was the war inevitable prior to June 1914? Support your reasoning. A – The Great War was bound to take place eventually even without the assassination of Franz Ferdinand. There were many things taking place in the Great Power countries of Europe that was building up tension. Many of the countries were focusing on imperialism in other countries that were overseas. This created tensions because countries began to fight over those unclaimed territory and each country wanted the most land to be the most powerful. Another part of the need to be the most powerful led to Nationalism. Each country was only looking out for their own needs and wants. Industrialism was helping each countries economy and most countries were also building stronger and larger militaries, which also led to a new type of fighting in World War 1. 3. What part did nationalism play in creating a global atmosphere of war? A – Nationalism was a sense of being the best country and having the most pride in...
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...Higher Level History Notes 19th Century Russia The Russian people are descendants of the ‘Rus’ who are thought to be a mixture of Scandinavian and Slavic origin and settled in that region out of ± 800 AD Byzantine Empire A major legacy of the Byzantine Empire for the Russians was the eastern orthodox or Greek Orthodox Church With the decline of Byzantium came a wave of conquest from the East, the Mongols until the 15th century (Tatars). To a large extent, the Mongols allowed Russians to maintain their way of life: - Slavic based languages including writing system (Cyrillic) - Orthodox religion The Russians adopted much from Asian culture and this led western Europeans to think less of the Russians Geographically Russia was isolated from the rest of Europe: - Entirely land locked (mostly) - Huge Plains of Eastern Europe prevented overland travel During these early years there were a series of muscovite princes based in Moscow and called themselves Tsars. By the 17th century the Romanov family became the ruling dynasty: - Alexander I (1801-1825) - Nicholas I (1825-1855) - Alexander II (1855-1881) - Alexander III (1881-1894) - Nicholas II (1894-1917) Under the rule of Peter the Great (1689-1728) Russia grew greatly in size and entered the European World www.ibscrewed.org The Russia of 1800 was one of the greatest autocracies in Europe where: - The Tsar’s rule was absolute - There was a small...
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...bomb bounced off the back of the car and exploded, injuring an officer in the car behind. The Archduke and his wife were unhurt. Later that day the Archduke said that he wanted to change his plans and visit the injured officer in hospital. He set off again by car, but the driver was not told the route had change. Some minutes later a man called Gavrilo Princip shot them and died. 2_ The great powers in 1914. If see the map the six most important and powerful countries in Europe were split into two armed groups. The triple Alliance. Central powers. Germany: was made up of many small states that had united and become one country only as recently as 1871. Otto von Bismarck, who was the Chancelor of the newly united Germany, firmly believed that all questions of the day could be solved by military strength by blood and iron. The stong national feeling in Germany and its wealth from industry made the Germans keen to play a leading part in world affairs. Kaiser Wilhelm II was impatient to make Germany the leading country in Europe. Austria-Hungary: the empire of Austria-Hungary was Germany´s oldest ally. German was the language of Government, but each group spoke its own language and had its own customs. This made the empire difficult to rule. Many of this people (Austrians, Slovacks, Serbs, Croats) were demanding their independence. In Germany the Kaiser had ambitions to build a railway all the way from Berlin to Baghdad. He supported the Austrians in their Balkan plans. Italy:...
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...Part1: Reading Comprehension and Translation History of Halloween Halloween falls on October 31st each year in North America and other parts of the world. What do you know about Halloween? Do you celebrate it in your country? Here is a little history about it …………………………………………………………………………………………………………………………………………………………………………………………………………………………………… Like many other holidays, Halloween has evolved and changed throughout history. Over 2,000 years ago people called the Celts lived in what is now Ireland, the UK, and parts of Northern France. November 1 was their New Year's Day. They believed that the night before the New Year (October 31) was a time when the living and the dead came together. ……………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………… Like the Celts, the Europeans of that time also believed that the spirits of the dead would visit the earth on Halloween. They worried that evil spirits would cause problems or hurt them. So on that night people wore costumes that looked like ghosts or other evil creatures. They thought if they dressed like that, the spirits would think they were also dead and not harm them. ……………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………… The tradition of Halloween was carried to America by the immigrating Europeans. Some of the traditions changed a little, though...
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...The Provisional Government was reluctant to act effectively of the problems of Russia in 1917, allowing the growing popularity and strength of the Bolsheviks as they played on these mistakes. With the Bolshevik under the leadership of Lenin, they managed to create the October Revolution. Figures like Leon Trotsky and the weaknesses of Kerensky were both significant factors that led to the Bolshevik Revolution. Lenin’s role in the revolution was vital but he would have not taken power were it not for the failures of the Provisional Government, which was the most crucial factor that caused the revolution and led the Bolsheviks to power. Word count: 104 One of the key element to the success of the Bolshevik revolution was Lenin’s orating and leadership skills, personality and his determination to take power. Lenin’s April theses where he spoke of ‘Peace, Bread and Land’ increased the popularity of the Bolshevik as it reached out to the peasants who made up most of the population. The April theses was effective because it highlighted the feelings and aspiration of the workers and soldiers. The Bolsheviks pacifist stance from the very start of the war and Lenins’ promise of ‘peace’ proved a popular idea and this gained them thousands of followers. With inflation causing prices, of the food that was available, to increase Lenin’s offer of food was an immense attraction. Lenin realised the importance of the peasants for support so he promised them land to get their support. The April...
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...The October Revolution The Great October Socialist Revolution, known more commonly as the October Revolution or the Bolshevik Revolution, occurred in 1917 in Russia, and the revolt resulted in a leftist government coming to power. The uprising started in the then-capital city of St. Petrograd, now St. Petersburg, and spread nationwide. Headed by Vladimir Lenin of the Bolshevik party, the October Revolution was the first communist rebellion of the 20th century and was founded on the beliefs of Karl Marx. The events of the October Revolution helped lay the groundwork for Stalinism and the Cold War. The Stage Is Set The Bolshevik Revolution in Russia in 1917 was initiated by millions of people who would change the history of the world as we know it. When Czar Nicholas II dragged 11 million peasants into World War I, the Russian people became discouraged with their injuries and the loss of life they sustained. The country of Russia was in ruins, ripe for revolution. Provisional Government Established During a mass demonstration of women workers in February of 1917, the czar's officials called out the army to squelch the protesters. The women convinced the soldiers to put their guns away and help them in their cause. Czar Nicholas II was dethroned in Russia during this, the "February Revolution." The Provisional Government was formed to replace the void left by the deposed czar. This provisional government was made up of bankers, lawyers, industrialists, and capitalists. The...
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...revolution of the 20th century as were the American and French Revolutions. Like most revolutions, the Russian Revolution was against economic oppression. Russia came into the 20th century as an extremely oppressed country that was ruled by the Czars. Through acts of “terrorism” and rebellion a small group of revolutionaries overthrew the Czars, which resulted in a state of anarchy and turmoil. The Bolshevik Party of Lenin masterminded the Bolshevik take-over of power in Russia in 1917, and was the architect and first head of the USSR. History, nonetheless, as history often does has opened up a series of questions, It is generally accepted that Leon Trotsky played a greater role in organising and executing the Bolshevik revolution. Even Joseph Stalin acknowledges his major rival’s role in the events in Pravda on the 10th November, 1918, “All practical work in connection with the organisation of the uprising was done under the immediate direction of Comrade Trotsky, the President of the Petrograd Soviet...the Party is indebted primarily and principally to Comrade Trotsky...” This statement by Stalin confirms the role of Trotsky in the revolution, however Terry Brotherstone, a Senior Lecturer at the University of Aberdeen, argues that “The Bolshevik victory in the October Revolution would have been just as unthinkable and unrealisable without Trotsky as it would have been unthinkable and unrealisable without Lenin”. It has been suggested often that whilst Lenin was the visionary...
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...significant damage to a paddock. In 2009 rising cost of fertiliser and decreasing farm income forced farmers to compare the benefit of fertilising paddocks or reducing stock numbers to maintain (Smith, 2009). Phosphate consumption has been steady in recent years at around 140,000 tonnes, indicating good sales for fertiliser companies (Fertiliser Matters, 2015). Hatuma Dicalcic Phosphate marketing manager Aaron Topp feels that high analysis fertilisers have out priced themselves. Dicalcic phosphate (DP) uses 50% less phosphate and is therefor cheaper to produce and purchase (personal communication, October 8, 2015). When comparing the cost of fertilising and the loss in production caused by not fertilising, the location of the farm will be a crucial consideration. For example, farmers in Taranaki will receive more annual rainfall when compared to farmers in hill country Hawkes Bay (Smith, 2009). This will result in a more healthy pasture on a Taranaki property should the farmer decide...
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...How would you feel if a member of your own government had the power to arrest you without reason or evidence. The War Measures Act did just that. The WMA was put in place on November 5, 1970 during the October Crisis. It was first created in 1914 during WWI. During this period two people were kidnapped, James Cross and Pierre Laporte by the terrorist group, the Front de Libération du Québec (FLQ). Pierre Trudeau’s controversial response of installing the WMA caused chaos across Canada, specifically Quebec. It caused a state of apprehended insurrection where people were arrested without evidence. Implementing the act was out of fear for the unknown. It is compared as a “sledgehammer opening a peanut.” Approximately 500 people were arrested in the WMA. By examining...
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...Natasha Maxime Professor Frank Fuller GEOG 110 10 February 2015 The Russian Revolution of 1917: Guts over Fear The Russian Revolution was not only one revolution; it is a collective term for the tier of revolutions in Russia in 1917. The revolutions not only dismantled the Tsarist autocracy but also led to the creation of the Russian SFSR. The two revolutions swept through Russia and ended centuries of imperial rule and set in motion political and social changes that later led to the formation of the Soviet Union. The Emperor was forced to abdicate and the old regime was replaced by an emergency government (provisional government) during the first revolution of February 1917. In the second revolution, during October, the provisional...
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