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intermediate accounting
Intermediate Accounting 17th edition Donald E. Kieso, Jerry J. Weygandt, Terry D. Warfiel - Solutions
During the current year, Garrison Construction Ltd. traded in two relatively new small cranes (cranes no. 6RT and S79) for a larger crane that Garrison expects will be more useful for the particular contracts that the company has to fulfill over the next couple of years. The new crane was acquired
On July 1, 2020, Lucas Ltd., a publicly listed company, acquired assets from Jared Ltd. On the transaction date, a reliable, independent valuator assessed the fair values of these assets as follows:Manufacturing plant (building #1) .................. $400,000Storage warehouse (building #2)
Wu Inc. operates a retail computer store. To improve its delivery services to customers, the company purchased four new trucks on April 1, 2020. The terms of acquisition for each truck were as follows:1. Truck #1 had a list price of $27,000 and was acquired for a cash payment of $23,900.2. Truck #2
Camco Manufacturers Inc., a publicly listed company, has two machines that are accounted for under the revaluation model. Technology in Camco?s industry is fast changing, causing the fair value of each machine to change significantly about every two years. The following information is
On March 1, 2020, Jessi Corp. acquired a 10-unit residential complex for $1,275,000, paid in cash. An independent appraiser determined that 75% of the total purchase price should be allocated to buildings, with the remainder allocated to land. On the date of acquisition, the building’s estimated
Spencer Ltd. traded a used truck (cost $30,000, accumulated depreciation $27,000, fair value $2,000) for a new truck with a fair value of $33,000. Spencer also made a cash payment of $31,000. Prepare Spencer’s entry to record the exchange, and state any assumptions that you have made.
Donovan Resources Group has been in its plant facility for 15 years. Although the plant is quite functional, numerous repair costs are incurred to keep it in good working order. The book value of the company’s plant is currently $800,000, calculated as follows:Original cost
Use the information for Spencer Ltd. from BE10.12. The same used truck is being traded, but Spencer does not know the fair value of the new truck. Spencer did look up the value of its used truck and determined its fair value at the date of the trade is $2,000. The list price of the new truck is
Wordcrafters Inc. is a book distributor that had been operating in its original facility since 1991. The increase in certification programs and continuing education requirements in several professions has contributed to an annual growth rate of 15% for Wordcrafters since 2014. Wordcrafters’
Valued Assets Inc., a publicly listed company, has a building with an initial cost of $400,000. At December 31, 2020, the date of revaluation, accumulated depreciation amounted to $110,000. The fair value of the building, by comparing it with transactions involving similar assets, is assessed to be
Use the information for Valued Assets Inc. from BE10.18. On January 5, 2021, Valued sold the building for $325,000 cash. Prepare the journal entries to record the sale of the building after having used(a) The cost model,(b) The revaluation model using the asset adjustment method,(c) The revaluation
Lightstone Equipment Ltd. wanted to expand into New Brunswick and was impressed by the provincial government’s grant program for new industry. Once it was sure that it would qualify for the grant program, it purchased property in downtown Saint John on June 15, 2020. The property cost $235,000
Identify whether the following costs should be treated as a capital expenditure or a revenue expenditure when they are incurred.a. $13,000 paid to rearrange and reinstall machineryb. $400 paid for a tune-up and oil change on a delivery truckc. $200,000 paid for an addition to a buildingd. $7,000
On March 1 2020, Russell Winery Ltd. purchased a five-hectare commercial vineyard for $1,050,000. The total purchase price was based on appraised market values of the building, grapevines, and equipment ($580,000, $260,000, and $210,000, respectively). Russell Winery incurred the following cash
Plaza Holdings Inc., a publicly listed company in Canada, ventured into construction of a mega shopping mall in Edmonton, which is rated as the largest shopping mall in North America. The company’s board of directors, after much market research, decided that instead of selling the shopping mall
Nevine Corporation owns and manages a small 10-store shopping centre, which it classifies as an investment property. Nevine has a May 31 year end and initially recognized the property at its acquisition cost of $10.8 million on June 2, 2019. The acquisition cost consisted of the purchase price of
A partial statement of financial position of Bluewater Ltd. on December 31, 2019, showed the following property, plant, and equipment assets accounted for under the cost model (accumulated depreciation includes depreciation for 2019): Bluewater uses straight-line depreciation for its building
On January 1, 2020, Algo Ltd. acquires a building at a cost of $230,000. The building is expected to have a 20-year life and no residual value. The asset is accounted for under the revaluation model, using the asset adjustment method. Revaluations are carried out every three years. On December 31,
On January 1, 2020, the accounting records of Sasseville Ltée included a debit balance of $15 million in the building account and of $12 million in the related accumulated depreciation account. The building was purchased in January 1980 for $15 million, and was estimated to have a 50-year useful
On December 31, 2020, Omega Inc., a public company, borrowed $3 million at 12% payable annually to finance the construction of a new building. In 2021, the company made the following expenditures related to this building structure (unless otherwise noted): March 1, $510,000; June 1, $600,000; July
The following three situations involve the capitalization of borrowing costs for public companies following IFRS.Situation 1On January 1, 2020, Oksana Inc. signed a fixed-price contract to have Builder Associates construct a major head office facility at a cost of $4 million. It was estimated that
In early February 2020, Huey Corp. began construction of an addition to its head office building that is expected to take 18 months to complete. The following 2020 expenditures relate to the addition: On February 1, Huey issued a $100,000, three-year note payable at a rate of 12% to finance most
Included in Cellin Limited’s December 31, 2020 trial balance are the following accounts: Accounts Payable $251,000; Obligations under Lease $175,000; Unearned Revenue $141,000; Bonds Payable $480,000 (due October 31, 2032); Salaries and Wages Payable $127,000; Interest Payable $42,000; Income
Pine Corporation’s adjusted trial balance contained the following asset accounts at December 31, 2020: Prepaid Rent $22,000; Goodwill $50,000; Franchise Fees Receivable $2,000; Intangible Assets—Franchises $47,000; Intangible Assets—Patents $33,000; and Intangible Assets—Trademarks $10,000.
Lowell Corp.’s December 31, 2020 trial balance includes the following accounts: Inventory $120,000; Buildings $207,000; Accumulated Depreciation—Equipment $19,000; Equipment $190,000; Land Held for Speculation $46,000; Accumulated Depreciation—Buildings $45,000; Land $71,000; Equipment Under
The following accounts are in Tan Limited’s December 31, 2020 trial balance: Prepaid Rent $1,600; FV-OCI (Fair Value—Other Comprehensive Income) Investments $62,000; Unearned Revenue $7,000; Land Held for Speculation $119,000; and Goodwill $45,000. Prepare the long-term investments section of
Kahnert Corporation’s adjusted trial balance contained the following asset accounts at December 31, 2020: Cash $3,000; Treasury Bills (with original maturity of three months) $4,000; Land $60,000; Intangible Assets—Patents $12,500; Accounts Receivable $90,000; Prepaid Insurance $5,200;
Snow Spray Corp. (SSC) recently filed for bankruptcy protection. The company manufactures downhill skis and reports under ASPE. With the increased popularity of such alternative winter sports as snowboarding and tubing, sales of skis are sagging. The company has decided to start a new line of
Mega Inc.’s manufacturing division lost $100,000 (net of tax) for the year ended December 31, 2020, and Mega estimates that it can sell the division at a loss of $200,000 (net of tax). The division qualifies for treatment as a discontinued operation. (a) Explain how the discontinued
The following is information for Gottlieb Corp. for the year ended December 31, 2020: The effective tax rate is 25% on all items. Gottlieb prepares financial statements in accordance with IFRS. The FV-OCI equity investments trade on the stock exchange. Gains/losses on FV-OCI investments are not
A combined statement of income and retained earnings for DC 5 Ltd. for the year ended December 31, 2020, follows. (As a private company, DC 5 has elected to follow ASPE.) Also presented are three unrelated situations involving accounting changes and the classification of certain items as ordinary
The following information was taken from the records of Biscay Inc. for the year 2020: The following additional information was also available: income tax applicable to income from continuing operations, $465,000; income tax recovery applicable to loss from operation of discontinued Rochelle
A combined single-step income statement and statement of retained earnings for California Tanning Salon Corp. follows for 2020 (amounts in thousands): Additional facts are as follows:1. Selling, general, and administrative expenses for 2020 included a usual but infrequently occurring charge of
Income statement information for Flett Tire Repair Corporation for the year 2020 follows: The effective tax rate on all income is 25%, and Flett follows ASPE. Instructions a. Prepare a multiple-step income statement for 2020, showing expenses by function. b. Prepare a single-step income
The following account balances were included in the trial balance of Reid Corporation at June 30, 2020: During 2020, Reid incurred production salary and wage costs of $710,000, consumed raw materials and other production supplies of $474,670, and had an increase in work-in-process and finished
Delray Inc. follows IFRS and has the following amounts for the year ended December 31, 2020: gain on disposal of FV-NI investments (before tax), $15,000; loss from operation of discontinued division (net of tax), $42,000; income from operations (before tax), $220,000; unrealized holding gain-OCI
The following financial statement was prepared by employees of Intellisys Corporation, which follows ASPE:
On January 1, 2020, Twist Corp. had cash and common shares of $60,000. At that date, the company had no other asset, liability, or shareholders’ equity balances. On January 2, 2020, Twist paid $40,000 cash for equity securities that it designated as fair value through other comprehensive income
In financial reporting, the goal is to provide useful information to users of the financial statements such as investors. Investors often use numbers from the financial statements (and other sources) to calculate financial statement ratios. For instance, in the retail or merchandising industry,
Video Company, a sole proprietorship, had the following information for 2020: Instructions Calculate the net income for 2020. Total assets, December 31 Cash balance, December 31 Accounts receivable, December 31 Merchandise taken for personal use Total liabilities, December 31 Cash balance,
Cyan Corporation is a manufacturer of paints and specialty coatings. In March 2020, Beck Inc. filed a lawsuit against Cyan Corporation for alleged patent infringement, claiming $1.1 million in damages. Cyan’s lawyer disputed the claim, but in December 2020, Cyan’s lawyer informed management
The following are all changes in the account balances of Chili Lime Ltd. during the current year, except for Retained Earnings: InstructionsCalculate the net income for the current year, assuming that there were no entries in the Retained Earnings account except for net income and a dividend
The trial balance follows for Thompson Corporation at December 31, 2020: A physical count of inventory on December 31 showed that there was $64,000 of inventory on hand. Instructions Prepare a condensed single-step income statement and a statement of retained earnings, assuming that Thompson is
Environmental Corporation specializes in the production and sale of ecofriendly packaging. In 2020, Environmental reported net income (earnings) in excess of analyst expectations. This included a significant gain on disposal of investments in the year and lower depreciation expense due to the
On October 5, 2020, Diamond in the Rough Recruiting Group Inc.’s board of directors decided to dispose of the Blue Division. A formal plan was approved. Diamond derives approximately 75% of its income from its human resources management practice. The Blue Division gets contracts to perform human
Several of Kimper Corporation’s major customers experienced cash flow problems in 2020, mainly due to their increasing labour and production costs in 2019 and 2020. As a result, Kimper’s accounts receivable turnover ratio (net sales revenue/average trade receivables [net]) decreased
Assume that Elrond Inc. decided to sell DemandTV Ltd., a subsidiary, on September 30, 2020. There is a formal plan to dispose of the business component, and the sale qualifies for discontinued operations treatment. Pertinent data on the operations of the TV subsidiary are as follows: loss from
Information for 2020 follows for Rolling Thunder Corp.:Retained earnings, January 1, 2020 ....................................................................... $ 1,980,000Sales revenue ............................................................................................................
Use the annual reports and/or the audited annual financial statements of Brookfield Office Properties Inc. for the year ended December 31, 2015, and of Mainstreet Equity Corp. for the year ended September 30, 2016, to answer the following questions. These reports are available on SEDAR
On November 1, 2019, Campbell Corporation management decided to discontinue operation of its Rocketeer Division and approved a formal plan to dispose of the division. Campbell is a successful corporation with earnings of $150 million or more before tax for each of the past five years. The Rocketeer
Obtain the 2017 annual report for the Royal Bank of Canada from the company’s website or from SEDAR (www.sedar.com). Note that financial reporting for Canadian banks is also constrained by the Bank Act and monitored by the Office of the Superintendent of Financial Institutions.Instructionsa.
Reach Out Card Company Limited reported the following for 2020: sales revenue, $1.2 million; cost of goods sold, $750,000; selling and administrative expenses, $320,000; gain on disposal of building, $250,000; and unrealized gain-OCI (related to FV-OCI equity investments with gains/losses not
In recent years, Grace Inc. has reported steadily increasing income. The company reported income of $20,000 in 2017, $25,000 in 2018, and $30,000 in 2019. Several market analysts have recommended that investors buy Grace Inc. shares because they expect the steady growth in income to continue. Grace
Locate the audited consolidated financial statements (including the accompanying notes) of Kirkland Lake Gold Ltd. for its year ended December 31, 2017 (available at www.sedar.com).InstructionsRefer to the statements and notes to answer the following questions.a. What type of income statement
Wilton, Inc. had net sales in 2020 of $1,400,000. At December 31, 2020, before adjusting entries, the balances in selected accounts were Accounts Receivable $250,000 debit, and Allowance for Doubtful Accounts $2,400 credit. If Wilton estimates that 8% of its receivables will prove to be
On December 31, 2020, Ed Abbey Co. performed environmental consulting services for Hayduke Co. Hayduke was short of cash, and Abbey Co. agreed to accept a $200,000 zero-interest-bearing note due December 31, 2022, as payment in full. Hayduke is somewhat of a credit risk and typically borrows funds
The following is a record of Pervis Ellison Company?s transactions for Boston Teapots for the month of May 2020. Instructions a. Assuming that perpetual inventories are not maintained and that a physical count at the end of the month shows 560 units on hand, what is the cost of the ending
At December 31, 2019, Stacy McGill Corporation reported current assets of $370,000 and current liabilities of $200,000. The following items may have been recorded incorrectly.1. Goods purchased costing $22,000 were shipped f.o.b. shipping point by a supplier on December 28. McGill received and
The net income per books of Linda Patrick Company was determined without knowledge of the errors indicated. Instructions Prepare a worksheet to show the adjusted net income figure for each of the 6 years after taking into account the inventory errors. Net Income per Books Error in Ending Year
On December 31, 2020, Oakbrook Inc. rendered services to Beghun Corporation at an agreed price of $102,049, accepting $40,000 down and agreeing to accept the balance in four equal installments of $20,000 receivable each December 31. An assumed interest rate of 11% is imputed.InstructionsPrepare the
The financial statements of P&G are presented in Appendix B. The company’s complete annual report, including the notes to the financial statements, is available online.InstructionsRefer to P&G’s financial statements and the accompanying notes to answer the following questions.a. What
Restin Co. uses the gross method to record sales made on credit. On June 1, 2020, it made sales of $50,000 with terms 3/15, n/45. On June 12, 2020, Restin received full payment for the June 1 sale. Prepare the required journal entries for Restin Co.
Kimmel Company uses the net method of accounting for sales discounts. Kimmel also offers trade discounts to various groups of buyers. On August 1, 2020, Kimmel sold some accounts receivable on a without recourse basis. Kimmel incurred a finance charge. Kimmel also has some notes receivable bearing
The financial statements of Coca-Cola and PepsiCo are presented in Appendices C and D, respectively. The companies’ complete annual reports, including the notes to the financial statements, are available online.InstructionsUse the companies’ financial information to answer the following
The following are a series of unrelated situations. 1. Halen Company?s unadjusted trial balance at December 31, 2020, included the following accounts. Halen Company estimates its bad debt expense to be 7% of gross accounts receivable. Determine its bad debt expense for 2020. 2. An analysis and
On December 31, 2020, Firth Company borrowed $62,092 from Paris Bank, signing a 5-year, $100,000 zero-interest-rate note. The note was issued to yield 10% interest. Unfortunately, during 2022, Firth began to experience financial difficulty. As a result, at December 31, 2022, Paris Bank determined
Use the information from BE7.2, assuming Restin Co. uses the net method to account for cash discounts. Prepare the required journal entries for Restin Co.BE7.2Restin Co. uses the gross method to record sales made on credit. On June 1, 2020, it made sales of $50,000 with terms 3/15, n/45. On June
Roeher Company sold $9,000 of its specialty shelving to Elkins Office Supply Co. on account. Prepare the entries when (a) Roeher makes the sale, (b) Roeher grants an allowance of $700 when some of the shelving does not meet exact specifications but still could be sold by Elkins, (c)
Part 1: On July 1, 2020, Wallace Company, a calendar-year company, sold special-order merchandise on credit and received in return an interest-bearing note receivable from the customer. Wallace Company will receive interest at the prevailing rate for a note of this type. Both the principal and
From inception of operations to December 31, 2020, Fortner Corporation provided for uncollectible accounts receivable under the allowance method. The provisions are recorded, based on analyses of customers with different risk characteristics. Bad debts written off were charged to the allowance
The financial statements of M&S are presented in Appendix E. The company’s complete annual report, including the notes to the financial statements, is available online.InstructionsRefer to M&S’s financial statements and the accompanying notes to answer the following questions.a. What
Corrs Wholesalers Co. sells industrial equipment for a standard 3-year note receivable. Revenue is recognized at time of sale. Each note is secured by a lien on the equipment and has a face amount equal to the equipment’s list price. Each note’s stated interest rate is below the customer’s
The Flatiron Pub provides catering services to local businesses. The following information was available for The Flatiron Pub for the years ended December 31, 2019 and 2020. Flatiron management is preparing for a meeting with its bank concerning renewal of a loan and has collected the following
Presented below is information related to the Accounts Receivable accounts of Gulistan Inc. during the current year 2020. 1. An aging schedule of the accounts receivable as of December 31, 2020, is as follows. 2. The Accounts Receivable control account has a debit balance of $372,400 on
Use the information presented in BE7.5 for Wilton, Inc.Wilton, Inc. had net sales in 2020 of $1,400,000. At December 31, 2020, before adjusting entries, the balances in selected accounts were Accounts Receivable $250,000 debit, and Allowance for Doubtful Accounts $2,400 credit. If Wilton estimates
On September 30, 2019, Rolen Machinery Co. sold a machine and accepted the customer’s zero-interest-bearing note. Rolen normally makes sales on a cash basis. Since the machine was unique, its sales price was not determinable using Rolen’s normal pricing practices.After receiving the first of
The balance sheet of Starsky Company at December 31, 2019, includes the following. Transactions in 2020 include the following. 1. Accounts receivable of $138,000 were collected including accounts of $60,000 on which 2% sales discounts were allowed. 2. $5,300 was received in payment of an account
Milner Family Importers sold goods to Tung Decorators for $30,000 on November 1, 2020, accepting Tung’s $30,000, 6-month, 6% note. Prepare Milner’s November 1 entry, December 31 annual adjusting entry, and May 1 entry for the collection of the note and interest.
On July 1, 2020, Moresan Company sold special-order merchandise on credit and received in return an interest-bearing note receivable from the customer. Moresan will receive interest at the prevailing rate for a note of this type. Both the principal and interest are due in one lump sum on June 30,
Duncan Company reports the following financial information before adjustments. Instructions Prepare the journal entry to record Bad Debt Expense assuming Duncan Company estimates bad debts at (a) 5% of accounts receivable (b) 5% of accounts receivable but Allowance for Doubtful Accounts had a
On October 1, 2020, Arden Farm Equipment Company sold a pecan-harvesting machine to Valco Brothers Farm, Inc. In lieu of a cash payment Valco Brothers Farm gave Arden a 2-year, $120,000, 8% note (a realistic rate of interest for a note of this type). The note required interest to be paid annually
At the end of 2020, Aramis Company has accounts receivable of $800,000 and an allowance for doubtful accounts of $40,000. On January 16, 2021, Aramis Company determined that its receivable from Ramirez Company of $6,000 will not be collected, and management authorized its write-off.Instructionsa.
On October 1, 2020, Chung, Inc. assigns $1,000,000 of its accounts receivable to Seneca National Bank as collateral for a $750,000 note. The bank assesses a finance charge of 2% of the receivables assigned and interest on the note of 9%. Prepare the October 1 journal entries for both Chung and
Braddock Inc. had the following long-term receivable account balances at December 31, 2019.Note receivable from sale of division...............$1,500,000Note receivable from officer...................................400,000Transactions during 2020 and other information relating to Braddock’s
Marvin Company is a subsidiary of Hughes Corp. The controller believes that the yearly allowance for doubtful accounts for Marvin should be 8% of gross accounts receivable. Given the recession and the high interest rate environment, the president, nervous that the parent company might expect the
The chief accountant for Dickinson Corporation provides you with the following list of accounts receivable written off in the current year. Dickinson follows the policy of debiting Bad Debt Expense as accounts are written off . The chief accountant maintains that this procedure is appropriate
Salen Company finances some of its current operations by assigning accounts receivable to a finance company. On July 1, 2020, it assigned, under guarantee, specific accounts amounting to $150,000. The finance company advanced to Salen 80% of the accounts assigned (20% of the total to be withheld
Sandburg Company requires additional cash for its business. Sandburg has decided to use its accounts receivable to raise the additional cash and has asked you to determine the income statement effects of the following contemplated transactions.1. On July 1, 2020, Sandburg assigned $400,000 of
Bill Jovi is reviewing the cash accounting for Nottleman, Inc., a local mailing service. Jovi?s review will focus on the petty cash account and the bank reconciliation for the month ended May 31, 2020. He has collected the following information from Nottleman?s bookkeeper for this task. Petty
On July 1, 2020, Agincourt Inc. made two sales.1. It sold land having a fair value of $700,000 in exchange for a 4-year zero-interest-bearing promissory note in the face amount of $1,101,460. The land is carried on Agincourt’s books at a cost of $590,000.2. It rendered services in exchange for a
The cash account of Aguilar Co. showed a ledger balance of $3,969.85 on June 30, 2020. The bank statement as of that date showed a balance of $4,150. Upon comparing the statement with the cash records, the following facts were determined.1. There were bank service charges for June of $25.2. A bank
On April 1, 2020, Rasheed Company assigns $400,000 of its accounts receivable to the Third National Bank as collateral for a $200,000 loan due July 1, 2020. The assignment agreement calls for Rasheed to continue to collect the receivables. Third National Bank assesses a finance charge of 2% of the
On January 1, 2020, Botosan Company issued a $1,200,000, 5-year, zero-interest-bearing note to National Organization Bank. The note was issued to yield 8% annual interest. Unfortunately, during 2021 Botosan fell into financial trouble due to increased competition. After reviewing all available
Assume that Toni Braxton Company has recently fallen into financial difficulties. By reviewing all available evidence on December 31, 2020, one of Toni Braxton’s creditors, the National American Bank, determined that Toni Braxton would pay back only 65% of the principal at maturity. As a result,
Beyoncé Corporation factors $175,000 of accounts receivable with Kathleen Battle Financing, Inc. on a with recourse basis. Kathleen Battle Financing will collect the receivables. The receivables records are transferred to Kathleen Battle Financing on August 15, 2020. Kathleen Battle Financing
JFK Corp. factors $300,000 of accounts receivable with LBJ Finance Corporation on a without recourse basis on July 1, 2020. The receivables records are transferred to LBJ Finance, which will receive the collections. LBJ Finance assesses a finance charge of 1½% of the amount of accounts receivable
Angela Lansbury Company deposits all receipts and makes all payments by check. The following information is available from the cash records. June 30 Bank ReconciliationBalance per bank...........................................$ 7,000Add: Deposits in
Logan Bruno Company has just received the August 31, 2020, bank statement, which is summarized below. The general ledger Cash account contained the following entries for the month of August. Deposits in transit at August 31 are $3,800, and checks outstanding at August 31 total $1,050. Cash on
Describe the estimation of the allowance, based on expected cash flows.
On December 31, 2020, Iva Majoli Company borrowed $62,092 from Paris Bank, signing a 5-year, $100,000 zero-interest-bearing note. The note was issued to yield 10% interest. Unfortunately, during 2022, Majoli began to experience financial difficulty. As a result, at December 31, 2022, Paris Bank
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