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To adjust expense or income items that have already been recorded, a re classi cation is required; that is, amounts have to be transferred from an asset, one of the prepaid expenses accounts (e.g., Prepaid Insurance), to an expense account (Insurance Expense). The following ve examples will show how adjusting entries are made for the principal types of recorded expenses. Prepaid Insurance Assume that on April 1, a business paid a $1,200 premium for one year s insurance in advance. This represents an increase in one asset (prepaid expense) and a decrease in another asset (cash). Thus the entry would be: Prepaid Insurance 1,200



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Fig. 1-36

(a) Since /ADB is an obtuse angle, /ADB or n II is obtuse. (b) Since/C is a right angle, n I and n ABC are right triangles. In n I, AD is the hypotenuse and AC and CD are the legs. In n ABC, AB is the hypotenuse and AC and BC are the legs. (c) Since AD AE, n ADE is an isosceles triangle. In n ADE, AD and AE are the legs, DE is the base, and /A is the vertex angle. Since AB AC, n ABC is an isosceles triangle. In n ABC, AB and AC are the legs, BC is the base, and /A is the vertex angle.





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1.12 Special lines in a triangle Name the equal segments and congruent angles in Fig. 1-37, (a) if AE is the altitude to BC; (b) if CG bisects /ACB; (c) if KL is the perpendicular bisector of AD; (d) if DF is the median to AC.

Fig. 1-37

(a) Since AE ' BC, /1 > /2. (b) Since CG bisects /ACB, /3 > /4. (c) Since LK is the ' bisector of AD, AL (d) Since DF is median to AC, AF FC. LD and /7 > /8.

1. Adjacent angles: Adjacent angles are two angles that have the same vertex and a common side between them.

Cash 1,200

Thus, the entire angle of c in Fig. 1-38 hasS been cut into two adjacent angles of a and b . These adjacent angles have the same vertex A, and a common side AD between them. Here, a b c.

Fig. 1-38

Fig. 1-39

Thus, /1 and /3 in Fig. 1-39 are vertical angles formed by intersecting lines AB and CD. Also, /2 and /4 are another pair of vertical angles formed by the same lines.

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Thus, in Fig. 1-40(a) the angles of a and b are adjacent complementary angles. However, in (b) the complemenb 90 . Either of two complementary angles is said to be the comtary angles are nonadjacent. In each case, a plement of the other.

Fig. 1-40

Fig. 1-41

At the end of April, one-twelfth of the $1,200, or $100, has expired. Therefore, an adjustment has to be made, decreasing or crediting Prepaid Insurance and increasing or debiting Insurance Expense. The entry would be: Insurance Expense 100 Prepaid Insurance 100 Thus, $100 would be shown as Insurance Expense in the income statement for April and the balance of $1,100 would be shown as part of Prepaid Insurance in the balance sheet. Prepaid Rent Assume that on April 1 a business paid $1,800 to cover the rent for the next three months. The full amount would have been recorded as a pre paid expense in April. Since there is a three-month period involved, the rent expense each month is $600. The balance of Prepaid Rent would be $1,200 at the beginning of May. The adjusting entry for April would be: Rent Expense Prepaid Rent 600

The W3C describes the DOM as a platform- and language-neutral interface that will allow programs and scripts to dynamically access and update the content, structure and style of documents The document can be further processed, and the results of that processing can be incorporated back into the presented page (See Add ) wwww3org/DOM/ The levels of the DOM are still evolving, where each new level builds on preceding levels with increased complexity and versatility The initial DOM described only a few methods, such as a method to access an identi er by name or through a particular link Functionality equivalent to that included in Netscape Navigator 30 and Microsoft Internet Explorer 30 is referred to as DOM level 0 Level 1, on the other hand, focuses on the core document model, primarily HTML, and provides methods for document navigation and manipulation.

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