100% satisfaction guarantee Immediately available after payment Both online and in PDF No strings attached
logo-home
Complete Solution manual for Intermediate Accounting 11th Edition by David spiceland, Mark Nelson, Wayne Thomas Jennifer. ALL CHAPTERS COVERED WITH THEIR ANSWERS $16.99   Add to cart

Exam (elaborations)

Complete Solution manual for Intermediate Accounting 11th Edition by David spiceland, Mark Nelson, Wayne Thomas Jennifer. ALL CHAPTERS COVERED WITH THEIR ANSWERS

 5 views  0 purchase
  • Course
  • Intermediate Accounting 11th Edition
  • Institution
  • Intermediate Accounting 11th Edition

Complete Solution manual for Intermediate Accounting 11th Edition by David spiceland, Mark Nelson, Wayne Thomas Jennifer. Question 1–1 Financial accounting is concerned with providing relevant financial information about various kinds of organizations to different types of external users. The pri...

[Show more]

Preview 10 out of 528  pages

  • November 4, 2024
  • 528
  • 2024/2025
  • Exam (elaborations)
  • Questions & answers
book image

Book Title:

Author(s):

  • Edition:
  • ISBN:
  • Edition:
  • Intermediate Accounting 11th Edition
  • Intermediate Accounting 11th Edition
avatar-seller
mitchelwiliams
01234565814961 9416525 6519 6 661 
<
=>?@AB>CDEFC@F?D
BCAGHEGIBFAGDFJJ>@CABCKDLLAMDGIBAB>CD
D
NODIFPBIDQRBJG?FCIDF??DJMFRAGHQDLSTLD
D
D
D
D
D
D
D
D
D




D D
D
D
D
D
<,"



!"#$
$
%"&'$(
)*"+ +:;
#-.*$/"0

"11&2"3

"*4'
!"*)!)*5)62"7"*)(*6
-
"*"6!
*8

"/
'

"
')"(**"/*

)"-!)
"9"#-.*$/"0

"11&2

,0123455662789 4278128171 4
789
6
:;<=><?=@7;@7<
ABCDEFG<HI<7JB<KFLB<FM<8CCFNGDEGO<PQ<PG<RGMFSTPDEFG<AUQDBT6
VWXYZ[\6]^6_`ab\c`d[`Z6X`e6fW[c\[ZbgXh6iZ\jgZj\[6ck6lb̀X`gbXh6mggcj`Zb̀n6
VWXYZ[\6o^6p[ab[q6ck6ZW[6mggcj`Zb̀n6r\cg[ss6
VWXYZ[\6t^6fW[6uXhX`g[6iW[[Z6X`e6lb̀X`gbXh6vbsghcsj\[s6
VWXYZ[\6w^6fW[6x`gcd[6iZXZ[d[`Zy6VcdY\[W[`sba[6x`gcd[y6X`e6ZW[6iZXZ[d[`Z6ck6VXsW6lhcqs6
VWXYZ[\6z^6fbd[6{Xhj[6ck6|c`[}6Vc`g[YZs6
VWXYZ[\6~^6p[a[`j[6p[gcn`bZbc`6
6
ABCDEFG<I<8QQBDQ6
VWXYZ[\6€^6VXsW6X`e6p[g[baXh[s6
VWXYZ[\6‚^6x`a[`Zc\b[s^6|[Xsj\[d[`Z6
VWXYZ[\6ƒ^6x`a[`Zc\b[s^6meebZbc`Xh6xssj[s6
VWXYZ[\6]„^6r\cY[\Z}y6rhX`Zy6X`e6_ jbYd[`Z6X`e6x`ZX`nbh[6mss[Zs^6mgjbsbZbc`6
VWXYZ[\6]]^6r\cY[\Z}y6rhX`Zy6X`e6_ jbYd[`Z6X`e6x`ZX`nbh[6mss[Zs^6†Zbhb‡XZbc`6X`e6vbsYcsbZbc`6
VWXYZ[\6]o^6x`a[sZd[`Zs6
6
ˆ‰Š‹ŒŽ‘’Œ“”Œ•Œ‹Œ‰–“Ž—ˆ˜“™‰˜•—‰™–š›œŒ‹ž6
VWXYZ[\6]t^6Vj\\[`Z6ŸbXbhbZb[s6X`e6Vc`Zb̀n[`gb[s6
VWXYZ[\6]w^6uc`es6X`e6Ÿc`nf[\d6¡cZ[s6
VWXYZ[\6]z^6Ÿ[Xs[s6
VWXYZ[\6]~^6mggcj`Zb̀n6kc\6x`gcd[6fX¢[s6
VWXYZ[\6]€^6r[`sbc`s6X`e6£ZW[\6rcsZ\[Zb\[d[`Z6u[`[kbZs6
¤¥¦§¨©ª«¬­®«¯¥¦ª©¥°±²©ª³´«µ¶·¸¨¹6
6
ABCDEFG<ºI<8»»EDEFGPL<>EGPGCEPL<KB¼FSDEGO<RQQNBQ6
VWXYZ[\6]ƒ^6iWX\[uXs[e6VcdY[`sXZbc`6X`e6_X\`b̀ns6Y[\6iWX\[6
VWXYZ[\6o„^6mggcj`Zb̀n6VWX`n[s6X`e6_\\c\6Vc\\[gZbc`s6
VWXYZ[\6o]^6fW[6iZXZ[d[`Z6ck6VXsW6lhcqs6p[absbZ[e6
6
6
6
6
6
6
6
6
6
6
6
6
6
6
<
<
 5 



!"
##$
%
&
'(
)**
++,-

**
!./
/0-
1
2


/3
(.
.
2
(

/
4
&
'(
)**
++,-

, 01234565814961 9416525 6519 6 661 
<
=
=
>?@ABCD=E=FGTHIIGDJ@GGNKC GB=@GL=M?CJDCBIN@O=PBDQNBQDC=JRS
I@O=UNNJQGBIGVS
==
WQCXBIJG=EYES
S




Z[\]\^[]_S]^^`a\b[\cS[dS^`\^ef\egSh[biSjf`k[g[\cSfe_ek]\bSl[\]\^[]_S[\l`fm]b[`\S
]n`abSk]f[`adSo[\gdS̀lS̀fc]\[p]b[`\dSb`Sg[llefe\bSbqjedS̀lSerbef\]_SadefdsStieSjf[m]fqS
l`^adS`lSl[\]\^[]_S]^^`a\b[\cS[dS`\SbieSl[\]\^[]_S[\l`fm]b[`\Sjf`k[gegSnqSjf`l[buS
`f[e\begS^`mj]\[edSb`Sbie[fSjfede\bS]\gSj`be\b[]_S[\kedb`fdS]\gS^feg[b`fdsS
WQCXBIJG=EYvS
wed`af^edS]feSell[^[e\b_qS]__`^]begS[lSbieqS]feSc[ke\Sb`Se\befjf[dedSbi]bSh[__SadeS
biemSb`Sjf`k[geSc``gdS]\gSdefk[^edSged[fegSnqSd`^[ebqS]\gS\`bSb`Se\befjf[dedSbi]bSh[__S
h]dbeSbiemsStieS^]j[b]_Sm]foebdS]feSbieSme^i]\[dmSbi]bSl`dbefdSbi[dSell[^[e\bS
]__`^]b[`\S̀lSfed`af^edsS
WQCXBIJG=EYxS
th`Serbfeme_qS[mj`fb]\bSk]f[]n_edSbi]bSmadbSneS^`\d[gefegS[\S]\qS[\kedbme\bS
ge^[d[`\S]feSbieSerje^begSf]beS̀lSfebaf\S]\gSbieSa\^efb][\bqS̀fSf[doS`lSbi]bSerje^begS
febaf\sS
WQCzX\BSIbJiGeS=_E`Y\ycSSfa\{S]S^`mj]\qSh[__SneS]n_eSb`Sjf`k[geS[\kedb`fdS]\gS^feg[b`fdSh[biS]S
f]beS`lSfebaf\S`\_qS[lS[bS^]\Sce\ef]beS]Sjf`l[bsSti]bS[d{S[bSmadbSneS]n_eSb`SadeSbieS
fed`af^edSjf`k[gegSb`S[bSb`Sce\ef]beS^]diSfe^e[jbdSlf`mSde__[\cS]Sjf`ga^bS̀fSdefk[^eSbi]bS
er^eegSbieS^]diSg[dnafdeme\bdS\e^edd]fqSb`Sjf`k[geSbi]bSjf`ga^bS̀fSdefk[^esS
WQCtXBiIeJSGj=fE[Ym]
|SfqS`n}e^b[keS`lSl[\]\^[]_S]^^`a\b[\cS[dSb`Sjf`k[geS[\kedb`fdS]\gS
^feg[b`fdSh[biS[\l`fm]b[`\Sbi]bSh[__Sie_jSbiemSm]oeS[\kedbme\bS]\gS^feg[bSge^[d[`\dsS
WQCXBIJG=EY~S
ebS`jef]b[\cS^]diSl_`hdSS]feSbieSg[llefe\^eSnebhee\S^]diSfe^e[jbdS]\gS^]diS
g[dnafdeme\bdSgaf[\cS]Sjef[`gS`lSb[meSlf`mSbf]\d]^b[`\dSfe_]begSb`Sjf`k[g[\cSc``gdS
]\gSdefk[^edSb`S^adb`mefdsSebS`jef]b[\cS^]diSl_`hdSm]qS\`bSneS]Sc``gS[\g[^]b`fS`lS
<,"



!"#$
$
%"&'$(
)*"+ +:;
#-.*$/"0

"11&2"3

"*4'
!"*)!)*5)62"7"*)(*6
-
"*"6!
*8

"/
'

"
')"(**"/*

)"-!)
"9"#-.*$/"0

"11&2

,01234562798@789;8<>9:=;=<=B4>JK
2?7@<8A7GA?1B@2C?
<D8;1=7
>81?;E4
<DF<GHIB:GIH<8I=BJKA;9;L<9:>I?>=9GBI?E<9@;F<J>F<IB9<J>9=@<
J;I9?<>IL<?>=:G7G=;?<B7<9@;<K;:GBLM<




 6 


!"#
$$%
&
'(
)
*++
,,-.

++
"/0
01.
2
3!

04!
)/!
/
3
)
0
5
'(
)
*++
,,-.

,<
01234565814961 9416525 6519 6 661 

=
=
>?@ABCDEFGHI=
JKKL=MNOPOQRSST=RUUOVWOX=RUUYZPW[PN=VQ[PU[VSO\]=RQO=R=XTPR^[U=\OW=Y_=`YWa=
`QYRX=RPX=\VOU[_[U=NZ[XOS[PO\=WaRW=R=UY^VRPT=\aYZSX=_YSSYb=[P=^OR\ZQ[PN=RPX=
QOVYQW[PN=WaO=[P_YQ^RW[YP=[P=WaO[Q=_[PRPU[RS=\WRWO^OPW\=RPX=QOSRWOX=PYWO\c=dW=[\=
[^VYQWRPW=WaRW=RSS=UY^VRP[O\=_YSSYb=JKKL=\Y=WaRW=[PeO\WYQ\=URP=UY^VRQO=_[PRPU[RS=
[P_YQ^RW[YP=RUQY\\=UY^VRP[O\=WY=^RfO=WaO[Q=QO\YZQUO=RSSYURW[YP=XOU[\[YP\c=
>?@ABCDEFGHg=
dP=hijkl=mYPNQO\\=UQORWOX=WaO=nom=RPX=NReO=[W=WaO=pY`=Y_=\OWW[PN=RUUYZPW[PN=RPX=
QOVYQW[PN=\WRPXRQX\=_YQ=UY^VRP[O\=baY\O=\OUZQ[W[O\=RQO=VZ`S[UST=WQRXOXc=qaO=nom=aR\=
QOWR[POX=WaO=VYbOQl=`ZW=aR\=QOS[OX=YP=VQ[eRWO=\OUWYQ=`YX[O\=WY=UQORWO=WaO=\WRPXRQX\c=qaO=
UZQQOPW=VQ[eRWO=\OUWYQ=`YXT=QO\VYP\[`SO=_YQ=\OWW[PN=RUUYZPW[PN=\WRPXRQX\=[\=WaO=rKnsc=
>?@ABCDEFGHt=
KZX[WYQ\=RQO=[PXOVOPXOPWl=VQY_O\\[YPRS=RUUYZPWRPW\=baY=OuR^[PO=_[PRPU[RS=
\WRWO^OPW\=WY=OuVQO\\=RP=YV[P[YPc=qaO=YV[P[YP=QO_SOUW\=WaO=vwxyz{|}~=R\\O\\^OPW=Y_=WaO=
\WRWO^OPW\=_R[QPO\\l=ba[Ua=[\=XOWOQ^[POX=`T=WaO=OuWOPW=WY=ba[Ua=WaOT=RQO=VQOVRQOX=[P=
UY^VS[RPUO=b[Wa=JKKLc=qaO=RZX[WYQ=RXX\=UQOX[`[S[WT=WY=WaO=_[PRPU[RS=\WRWO^OPW\l=
ba[Ua=[PUQOR\O\=WaO=UYP_[XOPUO=Y_=URV[WRS=^RQfOW=VRQW[U[VRPW\=QOST[PN=YP=WaRW=
[P_YQ^RW[YPc=




< 


!"#$
$
%"&'$(
)*"+ +:;
,"#-.*$/"0

"11&2"3

"*4'
!"*)!)*5)62"7"*)(*6
-
"*"6!
*8

"/
'

"
')"(**"/*

)"-!)
"9"#-.*$/"0

"11&2

,0123456772789 4278128171 4
89:;<=:>?@>AB<:?C@9:>DE@9?C9B<FG7
>AB<:?C@9>HIHJ7
KLM7NOPQRSRPTS7RTUVWXLX7RT7YZL7YL[Y7\OL]7
^_`OL\YRPT7Pa7YZL7bWcVRU7̀PdN\TM7eUUPWTYRTf7gQLOSRfZY7hP\OX7
^_iLfWV\YL7YMNLS7Pa7TPTj\WXRY7\WXRY7SLOQRULS7
^_iLkWROL7VL\X7\WXRY7N\OYTLO7OPY\YRPT7LQLOM7l7ML\O7
^_`PONPO\YL7L[LUWYRQL7\UUPWTY\cRVRYM7
^_eXXOLSSLS7UPTaVRUYS7Pa7RTYLOLSY7aPO7SLUWORYM7\T\VMSYS7
^_mTYLOT\V7UPTYOPV7OLNPOYRTf7\TX7\WXRYPO7PNRTRPT7\cPWY7UPTYOPVS7
AB<:?C@9>HIHH7
nLo7\UUPWTYRTf7SY\TX\OXSp7PO7UZ\TfLS7RT7SY\TX\OXSp7U\T7Z\QL7SRfTRaRU\TY7
XRaaLOLTYR\V7LaaLUYS7PT7UPdN\TRLSp7RTQLSYPOS7\TX7UOLXRYPOSp7\TX7PYZLO7RTYLOLSY7fOPWNS7cM7
U\WSRTf7OLXRSYORcWYRPT7Pa7oL\VYZq7rZLOL7\VSP7RS7YZL7NPSSRcRVRYM7YZ\Y7SY\TX\OXS7UPWVX7
Z\Od7YZL7LUPTPdM7\S7\7oZPVL7cM7U\WSRTf7UPdN\TRLS7YP7UZ\TfL7YZLRO7cLZ\QRPOq7
AB<:?C@9>HIHs7
rZL7teuh7WTXLOY\vLS7\7SLORLS7Pa7LV\cPO\YL7RTaPOd\YRPT7f\YZLORTf7SYLNS7cLaPOL7
RSSWRTf7\T7\UUPWTYRTf7SY\TX\OX7YP7XLYLOdRTL7UPTSLTSWS7\S7YP7YZL7NOLaLOOLX7dLYZPX7Pa7
\UUPWTYRTfp7\S7oLVV7\S7YP7\TYRURN\YL7\XQLOSL7LUPTPdRU7UPTSLkWLTULSq7
AB<:?C@9>HIHw7
rZL7NWONPSL7Pa7YZL7UPTULNYW\V7aO\dLoPOv7RS7YP7fWRXL7YZL7hP\OX7RT7XLQLVPNRTf7
\UUPWTYRTf7SY\TX\OXS7cM7NOPQRXRTf7\T7WTXLOVMRTf7aPWTX\YRPT7\TX7c\SRU7OL\SPTRTf7PT7
oZRUZ7YP7UPTSRXLO7dLORYS7Pa7\VYLOT\YRQLSq7rZL7aO\dLoPOv7XPLS7TPY7NOLSUORcL7xeebq7




 6 


!"#
$$%
&
'(
)
*++
,,-.

++
"/0
01.
2
3!

04!
)/!
/
3
)
0
5
'(
)
*++
,,-.

, #$%&'()(*+$',)-$.*/0.,0'*1$2*3.)(2%(4-0)(*566$,.)-.78*99):*;4-)-$.
<
=
=
>?@ABCDEFGHGI=
JKLKMNOPK=NOQ=RNSTURVL=WKXWKYKOTNTSZO=NWK=TUK=XWS[NW\=]VNLSTNTSMK=PUNWNPTKWSYTSPY=
TUNT=[N^K=SORZW[NTSZO=QKPSYSZO_VYKRVL̀=JKLKMNOT=SORZW[NTSZO=aSLL=XZYYKYY=XWKQSPTSMK=
NOQbZW=PZORSW[NTZW\=MNLVK`=cNSTURVL=WKXWKYKOTNTSZO=SY=TUK=KdTKOT=TZ=aUSPU=TUKWK=SY=
NeWKK[KOT=fKTaKKO=N=[KNYVWK=ZW=QKYPWSXTSZO=NOQ=TUK=XUKOZ[KOZO=ST==XVWXZWTY=TZ=
WKXWKYKOT`=
>?@ABCDEFGHGg=
hUK=PZ[XZOKOTY=ZR=WKLKMNOT=SORZW[NTSZO=NWK=XWKQSPTSMK=MNLVKi=PZORSW[NTZW\=MNLVK=
NOQ=[NTKWSNLST\`=hUK=PZ[XZOKOTY=ZR=RNSTURVL=WKXWKYKOTNTSZO=NWK=PZ[XLKTKOKYYi=
OKVTWNLST\i=NOQ=RWKKQZ[=RWZ[=KWWZW`=
>?@ABCDEFGHGj=
hUK=fKOKRST=RWZ[=XWZMSQSOe=NPPZVOTSOe=SORZW[NTSZO=SY=SOPWKNYKQ=QKPSYSZO=
VYKRVLOKYY`=kR=TUK=SORZW[NTSZO=SY=WKLKMNOT=NOQ=XZYYKYYKY=RNSTURVL=WKXWKYKOTNTSZOi=ST=aSLL=
S[XWZMK=TUK=QKPSYSZOY=[NQK=f\=SOMKYTZWY=NOQ=PWKQSTZWY`=lZaKMKWi=TUKWK=NWK=PZYTY=TZ=
XWZMSQSOe=SORZW[NTSZO=TUNT==SOPLVQK=PZYTY=TZ==eNTUKWi=XWZPKYYi=NOQ=QSYYK[SONTK=TUNT=
SORZW[NTSZO`=hUKWK=NLYZ=NWK=PZYTY=TZ=VYKWY=SO=SOTKWXWKTSOe=TUK=SORZW[NTSZO=NY=aKLL=NY=
XZYYSfLK=NQMKWYK=KPZOZ[SP=PZOYK]VKOPKY=TUNT=PZVLQ=WKYVLT=RWZ[=QSYPLZYSOe=
SORZW[NTSZO`=kORZW[NTSZO=YUZVLQ=OZT=fK=XWZMSQKQ=VOLKYY=TUK=fKOKRSTY=KdPKKQ=TUK=PZYTY`=
>?@ABCDEFGHGm=
kORZW[NTSZO=SY=[NTKWSNL=SR=ST=SY=QKK[KQ=TZ=UNMK=NO=KRRKPT=ZO=N=QKPSYSZO=[NQK=f\=N=
VYKW`=hUK=TUWKYUZLQ=RZW=[NTKWSNLST\=aSLL=QKXKOQ=XWSOPSXNLL\=ZO=TUK=WKLNTSMK=QZLLNW=
N[ZVOT=ZR=TUK=TWNOYNPTSZO=fKSOe=PZOYSQKWKQ`=nOK=PZOYK]VKOPK=ZR=[NTKWSNLST\=SY=TUNT=
oppq=OKKQ=OZT=fK=RZLLZaKQ=SO=[KNYVWSOe=NOQ=WKXZWTSOe=N=TWNOYNPTSZO=SR=TUNT=
TWNOYNPTSZO=SY=OZT=[NTKWSNL̀=hUK=TUWKYUZLQ=RZW=[NTKWSNLST\=UNY=fKKO=LKRT=TZ=YVfrKPTSMK=
rVQe[KOT`=




< 0123451679 632 4 !"
9522 225477


11
345161
5745345165413445154461676419522 

, 6
7
&'()*+(89
,-.,:/0
;<*=(:-1>?.@'>(AB
,23<.:'?-C1@'90:*>4DE5@9?C9B<FG7
AB<:?C@9>HIHJ7
KLM NOOPQO7RSP7TSUVRVWP7XYQYSP7PZU[U\]Z7VP[PX]QO7UVQR][P^7US7ZU[QSUWWP^7V_7R7
TRSQ]ZYWRS7P[Q]Q_7RO7R7SPOYWQ7UX7TROQ7QSR[ORZQ]U[O7US7P`P[QOa7
bLM c]RV]W]Q]PO7RSP7TSUVRVWP7XYQYSP7ORZS]X]ZPO7UX7PZU[U\]Z7VP[PX]QO7RS]O][d7XSU\7
TSPOP[Q7UVW]dRQ]U[O7UX7R7TRSQ]ZYWRS7P[Q]Q_7QU7QSR[OXPS7ROOPQO7US7TSU`]^P7OPS`]ZPO7QU7
UQePS7P[Q]Q]PO7][7QeP7XYQYSP7RO7R7SPOYWQ7UX7TROQ7QSR[ORZQ]U[Oa7
fLM ghY]Q_7]O77QeP7SPO]^YRW7][QPSPOQ7][7QeP7ROOPQO7UX7R[_7P[Q]Q_7QeRQ7SP\R][O77RXQPS7
^P^YZQ][d7]QO7W]RV]W]Q]POa7
iLM j[`POQ\P[QO7V_7Uk[PSO7RSP7][ZSPROPO7][7PhY]Q_7SPOYWQ][d7XSU\7QSR[OXPSO7UX7
SPOUYSZPOl7YOYRWW_7ZROel7QU7R7ZU\TR[_7][7PmZeR[dP7XUS7Uk[PSOe]T7][QPSPOQa7
nLM o]OQS]VYQ]U[O7QU7Uk[PSO7RSP7^PZSPROPO7][7PhY]Q_7SPOYWQ][d7XSU\7QSR[OXPSO7QU7Uk[PSOa7
pLM qP`P[YPO7RSP7][XWUkO7UX7ROOPQO7US7OPQQWP\P[QO7UX7W]RV]W]Q]PO7XSU\7^PW]`PS][d7US7
TSU^YZ][d7dUU^Ol7SP[^PS][d7OPS`]ZPOl7US7UQePS7RZQ]`]Q]PO7QeRQ7ZU[OQ]QYQP7QeP7rstutvwx7
U[dU][d7\RyUS7US7ZP[QSRW7UTPSRQ]U[Oa7
zLM gmTP[OPO7RSP7UYQXWUkO7US7UQePS7YO][d7YT7UX7ROOPQO7US7][ZYSSP[ZPO7UX7W]RV]W]Q]PO7
^YS][d7R7TPS]U^7XSU\7^PW]`PS][d7US7TSU^YZ][d7dUU^Ol7SP[^PS][d7OPS`]ZPOl7US7UQePS7
RZQ]`]Q]PO7QeRQ7ZU[OQ]QYQP7QeP7rstutvwx7U[dU][d7\RyUS7US7ZP[QSRW7UTPSRQ]U[Oa7
{LM |R][O7RSP7^PX][P^7RO7][ZSPROPO7][7PhY]Q_7XSU\7TPS]TePSRW7US7][Z]^P[QRW7QSR[ORZQ]U[O7
UX7R[7P[Q]Q_a7
}LM cUOOPO7SPTSPOP[Q7^PZSPROPO7][7PhY]Q_7RS]O][d7XSU\7TPS]TePSRW7US7][Z]^P[QRW7
QSR[ORZQ]U[O7UX7R[7P[Q]Q_a7
K~LMU\TSPeP[O]`P7][ZU\P7]O7^PX][P^7RO7QeP7ZeR[dP7][7PhY]Q_7UX7R[7P[Q]Q_7^YS][d7R7
TPS]U^7XSU\7[U[Uk[PS7QSR[ORZQ]U[Oa7
AB<:?C@9>HIH€7
eP7XUYS7VRO]Z7ROOY\TQ]U[O7Y[^PSW_][d7|NN‚7RSP7ƒ„7QeP7PZU[U\]Z7P[Q]Q_7
ROOY\TQ]U[l7ƒ†7QeP7dU][d7ZU[ZPS[7ROOY\TQ]U[l7ƒ‡7QeP7TPS]U^]Z]Q_7ROOY\TQ]U[l7R[^7ƒˆ7
QeP7\U[PQRS_7Y[]Q7ROOY\TQ]U[a7
AB<:?C@9>HI‰Š7
eP7dU][d7ZU[ZPS[7ROOY\TQ]U[7\PR[O7QeRQl7][7QeP7RVOP[ZP7UX7][XUS\RQ]U[7QU7QeP7
ZU[QSRS_l7]Q7]O7R[Q]Z]TRQP^7QeRQ7R7VYO][POO7P[Q]Q_7k]WW7ZU[Q][YP7QU7UTPSRQP7][^PX][]QPW_a7
e]O7ROOY\TQ]U[7]O7]\TUSQR[Q7QU7\R[_7VSUR^7R[^7OTPZ]X]Z7RZZUY[Q][d7TS][Z]TWPO7OYZe7
RO7QeP7e]OQUS]ZRW7ZUOQ7TS][Z]TWPa7


012 6 4567897 675657
8



868778!7
"87#8658 68$656667#88866755756%8





, #$%&'()(*+$',)-$.*/0.,0'*1$2*3.)(2%(4-0)(*566$,.)-.78*99):*;4-)-$.
<

=>?J@AKBLCIDMLEFNGOPHQFORIOSTIUVVWXMSOPYINLZUSLVISPIYLLQVIP[IL\SLNYUZIWVLNVISPINLRLO]LISOXLZTI
[OYUYROUZIOY[PNXUSOPY^IJKOVIUVVWXMSOPYINL_WONLVISKUSISKLILRPYPXORIZO[LIP[IUIRPXMUYTI
`LIQO]OQLQIOYSPIUNSO[OROUZIMLNOPQVI[PNI[OYUYROUZINLMPNSOYa^IbPXMUYOLVIWVWUZZTINLMPNSISPI
L\SLNYUZIWVLNVIUSIZLUVSIPYRLIUITLUN^I
I
=>?@ABCDEFGHHI
cPWNIURRPWYSOYaIMNURSORLVdIP[SLYINL[LNNLQISPIUVIMNOYROMZLVdISKUSIaWOQLIURRPWYSOYaI
MNURSORLIUNLIefgINL]LYWLINLRPaYOSOPYdIehgIL\MLYVLINLRPaYOSOPYdIeigIXO\LQjUSSNÒWSLI
XLUVWNLXLYSIeOYRZWQOYaIKOVSPNORUZIRPVSgdIUYQIekgI[WZZIQOVRZPVWNL^I
I
=>?JmP
@ABCIDUEQFG]UHYlSIUaLVISPI`UVOYaI]UZWUSOPYIPYIKOVSPNORUZIRPVSIUNLIefgIKOVSPNORUZIRPVSI
MNP]OQLVIOXMPNSUYSIRUVKI[ZPmIOY[PNXUSOPYIVOYRLIOSINLMNLVLYSVISKLIRUVKIPNIRUVKI
L_WO]UZLYSIMUOQI[PNIUYIUVVLSIPNINLRLO]LQIOYIL\RKUYaLI[PNISKLIUVVWXMSOPYIP[IUIZOU`OZOSTdI
UYQIehgIKOVSPNORUZIRPVSI]UZWUSOPYIOVISKLINLVWZSIP[IUYIL\RKUYaLISNUYVURSOPYÌLSmLLYISmPI
OYQLMLYQLYSIMUNSOLVIUYQISKLIUaNLLQIWMPYIL\RKUYaLI]UZWLIOVdISKLNL[PNLdIP`nLRSO]LIUYQI
MPVVLVVLVIUIKOaKIQLaNLLIP[I]LNO[OU`OZOST^I
I
=>?@ABCDEFGHoI
bPXMUYOLVINLRPaYOpLINL]LYWLImKLYIaPPQVIPNIVLN]ORLVIUNLISNUYV[LNNLQISPI
RWVSPXLNV^IqPmL]LNdIYPINL]LYWLIOVINLRPaYOpLQIO[IOSIrstuvIMNP`U`ZLISKUSISKLIVLZZLNImOZZI
RPZZLRSISKLIUXPWYSVIrvusILYSOSZLQISPINLRLO]L^IJKLIUXPWYSIP[INL]LYWLINLRPaYOpLQIOVISKLI
UXPWYSISKLIRPXMUYTIL\MLRSVISPÌLILYSOSZLQISPINLRLO]LIOYIL\RKUYaLI[PNISKPVLIaPPQVIPNI
VLN]ORLV^IwL]LYWLIOVINLRPaYOpLQIUSIUIMPOYSIOYISOXLIPNIP]LNIUIMLNOPQIP[ISOXLdIQLMLYQOYaI
PYImKLYIaPPQVIPNIVLN]ORLVIUNLISNUYV[LNNLQISPIRWVSPXLNV^IxPdINL]LYWLI[PNISKLIVUZLIP[I
XPVSIaPPQVIOVINLRPaYOpLQIWMPYIQLZO]LNTdI`WSINL]LYWLI[PNIVLN]ORLVIZOyLINLYSOYaI
UMUNSXLYSVIPNIZLYQOYaIXPYLTIOVINLRPaYOpLQIP]LNISOXLIUVISKPVLIVLN]ORLVIUNLIMNP]OQLQ^I




< 0123451679 632 4 !"
9522 225477


11
345161
5745345165413445154461676419522 

, 6
7
7
&'()*+(89
,-.,:/0
;<*=(:-1>?.@'>(AB
,23<.:'?-C1@'90:*>4DE5@9?C9B<FG7
AB<:?C@9>HIJK7
LMN7OPQR7STOONRNUV7WXXRPWYMNZ7VP7T[X\N[NUVTU]7N^XNUZN7RNYP]UTVTPU7WRN_7
`abcNYP]UTdTU]7WU7N^XNUZN7eWZNS7PU7WU7N^WYV7YWQZNfWUSfNOONYV7RN\WVTPUZMTX7
eNVgNNU7W7RNhNUQN7WUS7N^XNUZN7NhNUVi7jPZV7PO7]PPSZ7ZP\S7TZ7WU7N^W[X\N7PO7WU7
N^XNUZN7RNYP]UTdNS7ek7VMTZ7WXXRPWYMi7
labcNYP]UTdTU]7WU7N^XNUZN7ek7TSNUVTOkTU]7VMN7N^XNUZN7gTVM7VMN7RNhNUQNZ7
RNYP]UTdNS7TU7W7ZXNYTOTY7VT[N7XNRTPSi7mOOTYN7ZW\WRTNZ7WRN7WU7N^W[X\N7PO7WU7
N^XNUZN7RNYP]UTdNS7ek7VMTZ7WXXRPWYMi7
nabcNYP]UTdTU]7WU7N^XNUZN7ek7W7ZkZVN[WVTY7WUS7RWVTPUW\7W\\PYWVTPU7VP7ZXNYTOTY7
VT[N7XNRTPSZi7oNXRNYTWVTPU7TZ7WU7N^W[X\N7PO7WU7N^XNUZN7RNYP]UTdNS7ek7VMTZ7
WXXRPWYMi7
pabcNYP]UTdTU]7N^XNUZNZ7TU7VMN7XNRTPS7TUYQRRNSq7gTVMPQV7RN]WRS7VP7RN\WVNS7
RNhNUQNZi7rShNRVTZTU]7TZ7WU7N^W[X\N7PO7WU7N^XNUZN7RNYP]UTdNS7ek7VMTZ7
WXXRPWYMi7
7
AB<t:U?7CW@S9S>THVITPJUs77VP7VMN7OTUWUYTW\7ZVWVN[NUV7N\N[NUVZ7WRRWkNS7TU7VMN7eWZTY7OTUWUYTW\7
ZVWVN[NUVZq7TUOPR[WVTPU7TZ7STZY\PZNS7ek7[NWUZ7PO7XWRNUVMNVTYW\7PR7[PSTOkTU]7
YP[[NUVZq7UPVNZq7WUS7ZQXX\N[NUVW\7ZYMNSQ\NZ7WUS7VWe\NZi7
7
AB<:?C@9>HIJu7
vrrw7XRTPRTVTdNZ7VMN7TUXQVZ7YP[XWUTNZ7ZMPQ\S7QZN7gMNU7SNVNR[TUTU]7OWTR7hW\QNi7
LMN7MT]MNZV7WUS7[PZV7SNZTRWe\N7TUXQVZq7xNhN\7yq7WRN7zQPVNS7[WR{NV7XRTYNZ7TU7WYVThN7
[WR{NVZ7OPR7TSNUVTYW\7WZZNVZ7PR7\TWeT\TVTNZi7xNhN\7|7TUXQVZ7WRN7PVMNR7VMWU7zQPVNS7XRTYNZ7
VMWV7WRN7PeZNRhWe\Nq7TUY\QSTU]7zQPVNS7XRTYNZ7OPR7ZT[T\WR7WZZNVZ7PR7\TWeT\TVTNZ7TU7WYVThN7PR7
TUWYVThN7[WR{NVZ7WUS7TUXQVZ7VMWV7WRN7SNRThNS7XRTUYTXW\\k7ORP[7PeZNRhWe\N77RN\WVNS7
[WR{NV7SWVWi7xNhN\7}7TUXQVZq7VMN7\NWZV7SNZTRWe\Nq7WRN7TUXQVZ7VMWV7RNO\NYV7VMN7~€€‚ƒ„7PgU7
WZZQ[XVTPUZ7WePQV7VMN7WZZQ[XVTPUZ7[WR{NV7XWRVTYTXWUVZ7gPQ\S7QZN7TU7XRTYTU]7VMN7WZZNV7
PR7\TWeT\TVk7eWZNS7PU7VMN7eNZV7TUOPR[WVTPU7WhWT\We\N7TU7VMN7YTRYQ[ZVWUYNZi7
AB<:?C@9>HIJ7
jP[[PU7[NWZQRN[NUV7WVVRTeQVNZ7WRN7MTZVPRTYW\7YPZVq7UNV7RNW\TdWe\N7hW\QNq7YQRRNUV7
YPZVq7XRNZNUV7hW\QNq7WUS7OWTR7hW\QNi7

0123 6 56789 8 78676228
9



979889!8
"98#9769 79$767778#99977866867%9





The benefits of buying summaries with Stuvia:

Guaranteed quality through customer reviews

Guaranteed quality through customer reviews

Stuvia customers have reviewed more than 700,000 summaries. This how you know that you are buying the best documents.

Quick and easy check-out

Quick and easy check-out

You can quickly pay through credit card or Stuvia-credit for the summaries. There is no membership needed.

Focus on what matters

Focus on what matters

Your fellow students write the study notes themselves, which is why the documents are always reliable and up-to-date. This ensures you quickly get to the core!

Frequently asked questions

What do I get when I buy this document?

You get a PDF, available immediately after your purchase. The purchased document is accessible anytime, anywhere and indefinitely through your profile.

Satisfaction guarantee: how does it work?

Our satisfaction guarantee ensures that you always find a study document that suits you well. You fill out a form, and our customer service team takes care of the rest.

Who am I buying these notes from?

Stuvia is a marketplace, so you are not buying this document from us, but from seller mitchelwiliams. Stuvia facilitates payment to the seller.

Will I be stuck with a subscription?

No, you only buy these notes for $16.99. You're not tied to anything after your purchase.

Can Stuvia be trusted?

4.6 stars on Google & Trustpilot (+1000 reviews)

75632 documents were sold in the last 30 days

Founded in 2010, the go-to place to buy study notes for 14 years now

Start selling
$16.99
  • (0)
  Add to cart