Q:

A tabular analysis of the transactions made by Roberta Mendez & Co., a certified public accounting firm, for the month of August is shown below

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A tabular analysis of the transactions made by Roberta Mendez & Co., a certified public accounting firm, for the month of August is shown below. Each increase and decrease in stockholders equity is explained.

 

Describe each transaction that occurred for the month.

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Internal Force. The internal axial force varies along the member since it is dependent on the weight W ( y ) of a segment of the member below any section, Fig. 4–8 b . Hence, to calculate the displacement, we must use

\delta =\int_{0}^{L}{\frac{P(x)dx}{A(x)E(x)} } .

At the section located a distance y from its free end, the radius x of the cone as a function of y is determined by proportion; i.e.,

\frac{x}{y}=\frac{r_0}{L}; \quad \quad x=\frac{r_0}{L}y

The volume of a cone having a base of radius x and height y is

V=\frac{1}{3}\pi yx^2=\frac{\pi r^2_0}{3L^2}y^3

Since W=\gamma V, the internal force at the section becomes

 

+\uparrow \sum{F_y}=0;\quad\quad\quad P(y)=\frac{\gamma \pi r^2_0}{3L^2}y^3

Displacement. The area of the cross section is also a function of position y , Fig. 4–8 b . We have

A(y)=\pi x^2=\frac{\pi r^2_0}{L^2}y^2 

Applying \delta =\int_{0}^{L}{\frac{P(x)dx}{A(x)E(x)} } between the limits of y = 0 and y = L yields

\delta =\int_{0}^{L}{\frac{P(y)dy}{A(y)E} }=\int_{0}^{L}{\frac{[(\gamma \pi r^2_0/3L^2)y^3]dy}{[(\pi r^2_0/L^2)y^2]E} }

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  1. The company issued shares of stock to stockholders for $25,000 cash.
  2. The company purchased $7,000 of equipment on account.
  3. The company received $8,000 of cash in exchange for services performed.
  4. The company paid $850 for this month’s rent.

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