
INTERMEDIATE ACCOUNTING <CUSTOM LL>
10th Edition
ISBN: 9781260887068
Author: SPICELAND
Publisher: MCG CUSTOM
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5. (P13B.10a in 11th, P15B.7a in 10th) Calculate, by explicit summation, the vibrational partition function and
vibrational contribution to the energy of 12 molecules at a 100 K given that its vibrational energy levels
lie at the following wavenumbers above the zero-point energy level: 0,213.30, 425.39, 636.27, 845.93 cm
1. What proportion of 12 molecules are in the ground and first two excited levels at this temperature?
(Answer: 1.049, 0.953, 0.044, 0.002)
Sp25 ACCT X CengageNOWv2 | Online teaching X
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FIFO perpetual inventory
The beginning inventory at Dunne Co. and data on purchases and sales for a three-month period ending June 30 are
Number
Date Transaction
of Units
Per Unit
Total
Apr. 3 Inventory
25
$1,200
$30,000
8 Purchase
75
1,240
93,000
11 Sale
40
2,000
80,000
30 Sale
30
2,000
60,000
May 8 Purchase
60
1,260
75,600
10 Sale
50
2,000
100,000
19 Sale
20
2,000
40,000
<
28 Purchase
80
1,260
100,800
June 5 Sale
40
2,250
90,000
16 Sale
25
2,250
56,250
21 Purchase
35
1,264
44,240
28 Sale
44
2,250
99,000
Required:
1. Record the inventory, purchases, and cost of goods sold data in a perpetual inventory record similar to the one illust
first-in, first-out method. Under FIFO, if units are in inventory at two different costs, enter the units with the LOWER un
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