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Differences (a) sin 68 0.9272 sin x 0.9235 sin 67 0.9205 (b) cos 32 0.8480 cos x 0.8400 cos 33 0.8387 (c) tan 13 0.2309 tan x 0.2236 tan 12 0.2126 S 0.0037 S 0.0030 S 0.0080 S 0.0013 S 0.0073 S 0.0110 Since sin x is nearer to sin 67 , m x

21 25



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Although the corporate form of business has the advantages listed above, it also has some disadvantages, such as the following: 1. Taxation. The corporation must pay federal income taxes in the same manner as an individual, and this results in double taxation of cor porate income. Double taxation develops rst from the taxing of the net

or 0.8400;

With a calculator, the above answers can be found with the inverse sine (sin 1), inverse cosine (cos 1), and inverse tangent (tan 1). These usually require first pressing the 2nd or INV button and then SIN, COS, or TAN.

Finding trigonometric ratios For each right triangle in Fig. 8-2, find the trigonometric ratios of each acute angle.

Fig. 8-2

3 4 4 3 3 5 4 5 4 5 3 5

6 8 8 6 6 10 8 10





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pro ts and second from that portion of the pro ts distributed to the stock holders as individual income. 2. Cost of organization. The corporation must secure state approval and legal assistance in forming this type of ownership. Requirements vary from state to state, but all states require (a) a minimum number of stockholders, (b) a minimum amount of capital, and (c) a payment of in corporation fees and taxes. The legal fees involved may run to thousands of dollars in large rms and must be added to the costs of state fees and taxes. 3. Legal restrictions. The charter of the corporation of a state is the basis of the corporation s transactions and permits it to engage in only those activities that are stated or implied in the document. If the corpora tion wishes to operate in another state, it must either incorporate in that state also or pay a tax to the state.

3 4 4 3 3 5 4 5 4 5 3 5

5 12 12 5 5 13 12 13 12 13 5 13

8 10 6 10

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Finding measures of angles by trigonometric ratios Find the measure of angle A, to the nearest degree, in each part of Fig. 8-3.

Fig. 8-3

(a) 2(90 ) 5 (b) (c) (d)

Table 2-3 Attribute Rules Attribute CDATA Syntax <ATTLIST genre category CDATA #REQUIRED> Description Character data, text that is not parsed. The genre element has an attribute named category. This attribute contains letters, numbers, or punctuation symbols and is required. Name token, text with some restrictions. The value contains numbers and letters. It cannot begin with the letters xml, and the only symbols it can contain are _, -, ., and :. The genre element has a required attribute named category. This attribute contains a name token.

2 3 (180 1 2 (31 1 10 (70

Note!

1 10 (70 1 10 (20r)

20r)

7 2r

1.8 Finding rotations In a half hour, what turn or rotation is made (a) by the minute hand, and (b) by the hour hand of a clock What rotation is needed to turn (c) from north to southeast in a clockwise direction, and (d) from northwest to southwest in a counterclockwise direction (see Fig. 1-24)

Fig. 1-24

(a) In 1 hour, a minute hand completes a full circle of 360 . Hence, in a half hour it turns 180 . (b) In 1 hour, an hour hand turns

Accounting for the corporation is distinguished from accounting for the sole proprietorship or the partnership by the treatment of owner s (stockholder s) equity, which, in the corporation, is separated into paid-in cap ital and retained earnings. The reason for this separation is that most states prohibit corporations from paying dividends from other than retained earnings. Paid-in capital is further divided, and so we have three major capital accounts: 1. Capital Stock. This account shows the par value of the stock is sued by the corporation. 2. Additional Paid-in Capital. Amounts paid in beyond the par val ue of stock. 3. Retained Earnings. The accumulated earnings arising from prof itable operation of the business.

1 12

1 4 (360

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