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Applying postulates 4, 5, and 6 In each part, state a conclusion that follows when Postulates 4, 5, and 6 are applied to the given data. (a) Given: a (b) Given: a e (Fig. 2-16) c, b d (Fig. 2-16) mj DAE (Fig. 2-17) mj BCA, mj 1 mj 3 (Fig. 2-17)

Fig. 2-16



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After taking a physical count, we nd that we have 14 units on hand. De termine the ending inventory cost by the (a) FIFO method, (b) LIFO method and (c) weighted average. Solution: (a) FIFO method Most recent purchase (10/15) Next most recent purchase (3/4) Ending Inventory (b) LIFO method Beginning Inventory Next Purchase Ending Inventory (c) Weighted Average $778 / 45 units = $17.29 per unit 14 units on hand times $17.29 per unit = $242.06 ending inventory Solved Problem 10.2 Determine the gross pro t under the (a) LIFO and (b) FIFO assumptions, given the following information: Sales Goods available for sale Ending Inventory (under LIFO) Ending Inventory (under FIFO) $40,000 12,000 6,500 3,500 12 units @ $15 = $180 2 units @ 16 = 32 14 $212 10 units @ $20 = $200 4 units @ $18 = 72 14 $272

Fig. 2-17





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(a) a b a b CD a b a b CD e b b e EF c d c d AB Given Identity Add. Post . Subst. Given Given Add. Post. Subst. m/DAE m/1 m/DAE m/ 5 m/BCA m/3 m/BCA m/4 Given Given Subt. Post. Subst. Given Given Subt. Post. Subst.

m/BAC m/ 1 m/BAC m/1 m/2 m/BAC m/ 1 m/BAC m/1 m/2

m/ 3

Applying postulates 7 and 8 State the conclusions that follow when the multiplication and division axioms are applied to the data in (a) Fig. 2-18 and (b) Fig. 2-19.

Fig. 2-18

CHAPTER 10: Costing Merchandise Inventory Solution: (a) LIFO method Sales Cost of Goods Sold: Goods Available Less Ending Inventory Cost of Goods Sold Gross Pro t (b) FIFO method Sales Cost of Goods Sold: Goods Available Less Ending Inventory Cost of Goods Sold Gross Pro t $40,000 $12,000 3,500 8,500 $31,500 $40,000 $12,000 6,500 5,500 $34,500

Fig. 2-19

(a) If a b, then 2a 2b since doubles of equals are equal. Hence, AF using the Multiplication Postulate. Hence, AB AC. (b) If mj A mj C, then 1m/A 2

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2.8 Applying postulates to statements Complete each sentence and state the postulate that applies. (a) If Harry and Alice are the same age today, then in 10 years _____ .

(b) Since 32 F and 0 C both name the temperature at which water freezes, we know that _____ . (c) If Henry and John are the same weight now and each loses 20 lb, then _____ .

(d) If two stocks of equal value both triple in value, then _____ . (e) If two ribbons of equal size are cut into five equal parts, then _____ . (f) If Joan and Agnes are the same height as Anne, then _____ . (g) If two air conditioners of the same price are each discounted 10 percent, then _____ .

7.1 What are the three trees used in XSL Transformations a. Source tree b. Result tree c. Instruction tree d. Information tree 7.2 Put these steps in the correct order. a. A tree is handed o to an XSLT processor. b. The tree is output to a UA in a format such as HTML, speech, or text.

(a) They will be the same age. (Add. Post.) (b) 32 F 0 C. (Trans. Post.)

(c) They will be the same weight. (Subt. Post.) (d) They will have the same value. (Mult. Post.) (e) Their parts will be of the same size. (Div. Post.) (f) Joan and Agnes are of the same height. (Trans. Post.) (g) They will have the same price. (Subt. Post.)

11

Applying geometric postulates State the postulate needed to correct each diagram and accompanying statement in Fig. 2-20.

Fig. 2-20

(a) Postulate 17. (b) Postulate 18. (c) Postulate 14. (d) Postulate 13. (AC is less than the sum of AB and BC.)

A theorem is a statement, which, when proved, can be used to prove other statements or derive other results. Each of the following basic theorems requires the use of definitions and postulates for its proof. Note: We shall use the term principle to include important geometric statements such as theorems, postulates, and definitions.

PRINCIPLE 1:

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