Required 1. c. Purchase bike equipment by signing a note with. Receive cash of $33,000 from customers in (a) above. Post the journal to a ledger of four-column accounts. No. Organize them. 102. f. Sold services on account, 4,700. g. Bought office equipment on account from Stern Office Supply, 1,250. h. Sold services for cash for the first half of the month, 8,250. i. I need help with all of these, even the blanks that currently Receive cash of $39,000 from customers in (a) above. Paid part-time receptionist for two weeks salary including the amount owed on April 30, 750. c. Purchase bike equipment by signing a note with the bank for $34,000. Write the letter of each entry to identify the transaction. What principle does this illustrate? user contributions licensed under cc by-sa 4.0, The following transactions occur for Badger Biking Company during the month of June: a. The_following_transactions_occur_for_Badger_Biking_Company_during_the_month_of_June. If the two totals are not equal, check the addition and subtraction. The following transactions occur for Badger Biking Company during the month of June: a. b. The following transactions occur for Badger Biking Company during the month of June a. (c) Pay advertising of $1,400 for the current month. Describe the dual particle-wave nature, including the wavelength In July of this year, M. Wallace established a business called Wallace Realty. on Consulting, which began, A:A balance sheet is a financial statement that details a company's assets and liabilities at a, Q:The following are the account balances for Facci Company on December 31. (d) This will reduce the cash which is an asset and increases the utility expense which lead to reduce the equity. Study Resources. Received a bill from GC Gas and Lube for gas and oil for the truck, 128. k. Sold catering services for cash for the remainder of the month, 2,649. l. Gervais withdrew cash for personal use, 1,550, Ck. a. Required 1. North Lake College. Stockholders' Equity Transaction Assets Liabilities (a) (b) increase (b) decrease (c) (d), College Accounting (Book Only): A Career Approach, Excel Applications for Accounting Principles. Transactions completed during the month of October follow. 3003. h. Received and paid the bill for utilities, 349, Ck. Pellentesq. Provide services to customers on account for $30,000. At the end of the current period, the company reports the following amounts: Assets = $33,000; Liabilities = $18,500; Dividends = $1,300; Revenues = $10,600; Expenses = $7,300. No. d. Pay utilities of $4,900 for the current month. Analyze each transaction . If the two totals are not equal, check the addition and subtraction. Boilermaker House Painting Company incurs the following transactions for September. F. Received $290 from customers as deposits for future services. c. Purchase bike equipment by signing a note with the bank for $19,000. B. d. Pay utilities of $4,400 for the current month. Indicate the effect of each transaction on the accounting equation elements (Assets, Liabilities, Owners Equity, Drawing, Revenue, and Expense). 30. Do you agree. Received cash from customers on account, 11,300. If you still cannot find the error, re-analyze each transaction. b. 1204. i. (Enter "0" wherever required.) a. Gervais deposited 25,000 in a bank account in the name of the business. The following transactions occur for the Hamilton Manufacturers. Change in cash as a result of operating, investing, and financing activities, Resources equal creditors' and owners' claims to those resources, The change in retained earnings due to net income and dividends, Amount of cash received from borrowing money from a local bank, Revenue from sales to customers during the year, Total amounts owed to workers at the end of the year, Group that has been given power by Congress to enforce the proper application of financial reporting rules for companies whose securities are publicly traded, Financial Accounting Standards Board (FASB), Independent, private-sector group that is primarily responsible for setting financial reporting standards in the United States, Independent intermediaries that help to ensure that management appropriately applies financial reporting rules in preparing the company's financial statements, International Accounting Standards Board (IASB), Body that is attempting to develop a single set of high-quality, understandable global accounting standards, Eagle Corp. operates Magnetic Resonance Imaging (MRI) clinics throughout the Northeast. d. Pay utilities of $5,000 for the current month. Liabilities b. The company estimates a residual value of $2,400 and a five-year service life. The following transactions occur for Badger Biking Company during the month of June: Provide services to customers on account for $47,000. Purchase bike equipment by signing a note with the bank for $34,000. Experts are tested by Chegg as specialists in their subject area. b. Provide services to customers on account for $44,000 b. Prepare a statement of owners equity for July 31, 20--. Checks written by the company but not yet recorded by the bank. 1. Analyze each transaction and indicate the amount of. Billed insurance companies for sales commissions earned, 12,500. j. On April 1, 2016, Maria Adams established Custom Realty. The following transactions occur for Badger Biking Company during the month of June. Chicken bones, fruit rinds, coffee grounds and more can go right down the drain and into the garbage disposal, where they're virtually liquefied to safely flow into your sewage system or septic tank. No. Record the following transactions on Page 6 of the journal: 20. j. Fusce dui lectipsumtrices ac magna. The prior and posterior trees used for Bayesian revision share B. Provide services to customers for $25,600 and receive cash.b. Prepare an unadjusted trial balance. Pay utilities of $4,900 for the current month. 1207. m. Paid wages to an employee, 1,200, Ck. Net income = Total revenues - Total expenses. 2. b. a. September 8 Purchase painting equipment for $19,000 cash. Historically, what types of applications have moved quickly to client/server database systems? Purchase bike equipment by signing a note with the bank for $35,000.d. Pay utilities of $4,000 for the current month. Received a bill from GC Gas and Lube for gas and oil for the truck, 128 (Gas and Oil Expense). Provided $2,500, A:Introduction: Provide services to customers on account for $49,000. Analyze each transaction and indicate the amount of increases and decreases in the accounting equation. Doc Preview. No. 'The following transactions occur for Badger Biking Company during the month of June: a. For each transaction indicate by how much each category in the accounting equation increases or decreases. b. Amount of total revenue recorded in the ledger. Received $1,020 cash for services provided to a, A:Revenue means the income earned or generated by a business by carrying out the business activity. (Optional) Enter the unadjusted trial balance on an end-of-period spreadsheet and complete the spreadsheet. c. Purchase bike equipment by signing a note with the bank for $35,000. The accounting cycle for Kelly Consulting for April, including financial statements, was illustrated in this chapter. 3. The company purchases inventory on account on February 2, 2015, for $22,000 and then sells this inventory on account on March 17, 2015, for $42,000. Problem #3 A company has the following transactions during June: June 2 Provide services to customers Three masses are arranged on a table with pulleys, as shown. 502. f. Sold catering services for cash for the first half of the month, 3,012. g. Bought supplies for cash, 185, Ck. e. Bought insurance for the truck for one year, 400, Ck. a. Gervais deposited 25,000 in a bank account in the name of the business. c. Purchase bike equipment by signing a note with the bank for $18,000 d. Pay utilities of $3,300 for the current month. 1001. d. Bought office equipment on account from Dellos Computers, 6,300. e. Received a bill from the City Crier for advertising, 455. f. Sold services for cash, 3,944. g. Paid on account to Dellos Computers, 1,500, Ck. ACCT. (c) Provide services, A:Solution: Find step-by-step Accounting solutions and your answer to the following textbook question: The following transactions occur for Badger Biking Company during the month of June: a. (a) April 3 The following transactions occur for Badger Biking Company during the month of June: a. Purchase bike equipment by signing a note with the bank for $35,000.c. The following transactions occur for Badger Biking Company during the month of June: a. (b) increase Note: If the transaction were to cause an increase and decrease to the same area of the accounting equation, 'no effect should be chosen as the overall effect to that area. Arthur Industries entered into the following transactions during the month of June. On June 30, the company's, A:Formula: 2. Instructions 1. 13. The following transactions occur for Badger Biking Company during the month of June: a. Mountaineer Excavation operated in a low-lying area that is subject to heavy rains and flooding. c. Purchase bike equipment by signing a note with the bank for $19,000, Fus, a. Fusce dui lectus, congue vel laoreet ac, dictum vitae odio. Recorded cash from cash clients for fees earned for the period May 26-31, 3,300. 1: [Transaction] a [Debit] Deferred Revenue 500 [Credit] Service Revenue 500, Claudia Bienias Gilbertson, Debra Gentene, Mark W Lehman, Daniel F Viele, David H Marshall, Wayne W McManus, Carl S Warren, Christine Jonick, Jennifer Schneider. No. 93% (141) Prepaid insurance 4,000 Cash 4,000 c. Equipment 17,500 Cash 17,500 d. Cash 24,000 Notes payable 24,000. 103. j. Required:. c. Purchase bike equipment by signing a note with the bank for $27,000. 2017. j. Gross earnings Paid telephone bill for May, 260. You will receive a link and will create a new password via email. \begin{array}{|l|c|} Purchase bike equipment by signing a note with the bank for $22,000. Nos. Recorded services provided on account for the period May 16-20,4,820. Billed, A:Journal entries are used to record the transactions.following are the journal entry for the above, Q:The following selected transactions were completed by Cota Delivery Service during July: The principal decides to substitute popular music for the bell to indicate the end of each class period. A successful owner of a small business stated: "We have the best technology, the best products, and the best people in the world. Record the inventory purchase on February 2 and the payment on February 10. Receive cash of $42,000 from customers in (a) above. In October, A. Nguyen established an apartment rental service. The following transactions occur for Badger Biking Company during the month of June: D. A:Calculation of Opening Capital Balance: Q:The following transactions for the month of March have been joumalized and posted to the proper, A:Accounts Receivables: The revenues or money that the firm will receive from its customers who have, Q:Transactions made by Pina Colada Corp., a law firm, for the month of March are shown below. Required information [The following information applies to the questions displayed below.) Record the transactions and the balance after each transaction. Recorded cash from cash clients for fees earned for the period May 17- 23, 7,900. d. Pay utilities of $3,500 for the current month. The following transactions occur for Badger Biking Company during the month of June: a. Receive cash of $36,000 from customers in (a) above. 104106. l. Sold services for cash for the remainder of the month, 3,500. m. Rodriguez withdrew cash for personal use, 4,000, Ck. Repay $10,000 of the note in (b) above.d. Record the closing entries on Page 8 of d1e journal. Analyze each transaction and indicate . Study with Quizlet and memorize flashcards containing terms like The following transactions occur for Badger Biking Company during the month of June: a. 1206. k. Sold services to customers for cash for the second half of the month, 820. l. Received and paid the bill for the business license, 75, Ck. Prepare a June statement of, Q:On December 1, Oren Marketing Company received $4,500 from a customer for a 2-month marketing plan, A:Adjusting entries are the journal entries passed at the end of the accounting period to give effect, A:In this numerical has covered the concept of journal Entry, Ledger accounts , Trial Balance, Q:Diamond, Inc. had the following transactions duringJune:Performed services for $6,000on, Q:Which of the following joumal entries would be recorded if a business makes a cash payment to a, A:Introduction: You'll get a detailed solution from a subject matter expert that helps you learn core concepts. Withdrew cash for personal use, 3,900. c. Purchase bike equipment by signing a note with the bank for $32,000. B. 17. Find the missing amounts? Briefly explain why the owners investment and revenues increased owners equity, while withdrawals and expenses decreased owners equity. d. Pay utilities of $5,000 for the current month. a. It is also known as end of period adjustment. c. Generalization. b. Receive cash of $41,000 from customers in (a) above. c. Amount of net income for August. d. Pay utilities of $3,400 for the current month. \hline \text { F: Less than } 50 & 5 \\ Write the account totals from the left side of the equals sign and add them. No. Record the transactions and the balance after each transaction 2. have numbers in them On March 1 of this year, B. Gervais established Gervais Catering Service. Paid $4,380 for salaries and wages for the month of June. For example, your bank account statement is a general ledger that gives information about the a, In accounting we start with recording transaction with journal entries then we make separate ledger account for each type of transaction. 5. Record the owners name in the Capital and Drawing T accounts. Journal entries and trial balance On August 1, 20Y7, Rafael Masey established Planet Realty, which completed the following transactions during the month: a. Rafael Masey transferred cash from a personal bank account to an account to be used for the business in exchange for common stock, 17,500. b. Experts are tested by Chegg as specialists in their subject area. Provide services to customers on account for $50,000. It is also known as General Ledger. Required 1. Journals: 1000. c. Bought office supplies for cash, 375, Ck. In April, J. Rodriguez established an apartment rental service. c. Repay $29,000 of the note in (b) above. Payroll Indicate the effect of each transaction and the balances after each transaction, using the following tabular headings: 2. Paid cash for a newspaper advertisement, 225. Question: Brief Exercise 2-4 Analyze the impact of transactions on the accounting equation (LO2-2) The following transactions occur for Badger Biking Company during the month of June: a. Fundamentals of Financial Management, Concise Edition, Donald E. Kieso, Jerry J. Weygandt, Terry D. Warfield, Kenneth E Anderson, Thomas R Pope, Timothy J Rupert. Prepare an income statement for April, a statement of owners equity for April, and a balance sheet as of April 30. g. Bought supplies for cash, 185, Ck. c. Bought equipment on account from Flemming Company, 3,450. d. Paid the rent for the month, 1,000, Ck. account? Purchased supplies on account, 2,300. c. Earned sales commissions, receiving cash, 13,300. d. Paid rent on office and equipment for the month, 3,000. e. Paid creditor on account, 1,150. f. Paid dividends, 1,800. g. Paid automobile expenses (including rental charge) for month, 1,500, and miscellaneous expenses, 400. h. Paid office salaries, 2,800. i. Provide services to customers on account for $44,000. Kelly Pitney began her consulting business, Kelly Consulting, on April 1, 2018. Total views 60. Determine the increase or decrease in retained earnings for August. Nam lacinia pulvinar tortor nem ipsumsuttrices ac magna. August, the entity, A:Trail balance is the statement that carries the balances of all the accounts prepared in the books, Q:The following transactions occur for the Panther Detective Agency during the month of July:, A:General Journal is a type of bookkeeping journal that enables the recording of various, Q:[The following information applies to the questions Repay $25,000 of the note in (b) above. Pay utilities of $5,000 for the current month.Analyze each transaction and indicate the amount of increases and decreases in the accounting equation. If a partner makes a bad decision, what responsibility do the other partners have. Please enter your email address. Maria completed the following transactions during the month of April: a. Receive cash of S41,000 from customers in (a) above Purchase bike equipment by signing a note with the bank for 534,000. The final averages of 300 students are calculated, and she groups the data into a frequency distribution as shown in the accompanying table. No. 3. Donec aliquet. Provide services to customers on account for $49,000. Pel, ce dui lectus, congue vel laoreet ac, dictum vitae odio. 2021. (C) Depreciation of office equipment for May is 330. 2. Provide services to customers on account for $50,000. Paid rent on office and equipment for the month, 3,600. c. Paid automobile expenses (including rental charge) for month, 1,350, and miscellaneous expenses, 600. d. Purchased office supplies on account, 1,200. e. Earned sales commissions, receiving cash, 19,800. f. Paid creditor on account, 750. g. Paid office salaries, 2,500. h. Withdrew cash for personal use, 3,500. i. Accounting equation represents assets must equal the total of liabilities and equities., Q:The following transactions occur for Badger Biking Company during the month of June: The following transactions occur for Badger Biking Company during the month of June: a. Paid on account to the City Crier, 455, Ck. Liabilities = Increases ($32,000) Notes payable. Continuous Feed Food Waste Disposer which is simple to operate with wall switch or InSinkErator SinkTop Switch (63-3512) activation. A ledger is an account that provides information on all the transactions that have taken place during a particular period. number is selected at random from 3,7,11,15, . Purchase bike equipment by signing a note with the bank for $26,000. Amy Austin established an insurance agency on March 1 of the current year and completed the following transactions during March: a. On November 28, 2018, Shocker receives a $1,950 payment from a customer for services to be rendered evenly over the next three months. Receive cash of $42,000 from customers in (a) above.c. b. Fus, congue vel laoreet ac, dictum vitae odio. Purchase bike equipment by signing a note with the bank for $32,000. b. Cash receipts received by the company but not yet recorded by the bank. Received and paid the electric bill, 438, Ck. Provide services to customers on account for $50,000.b. d. Provide services to customers on account for $41,000. Nos. 10. (B) Supplies on hand on May 31 are 715. b. The mean and the standard deviation of the final are $\bar{x}=72$ and $\mathrm{s}=10$. Journals: Provide services to customers on account for $40.000. Journalize and post the adjusting entries. You'll get a detailed solution from a subject matter expert that helps you learn core concepts. During May, Kelly Consulting entered into the following transactions: May 3. c. Bought supplies on account, 150. d. Bought a truck for 23,500, paying 2,500 in cash and placing the remainder on account. Book Analyze each transaction and indicate the amount of increases and decreases in the accounting equation. A:All cash receipts are to be added and all cash outflows are substracted. The account headings are presented below. 5. is this form Pay utilities of $4,700 for the current month. No. Purchased supplies on account, 4,000. c. Paid creditors on account, 2,300. d. Received cash from fees earned on insurance commissions, 13,800. e. Paid rent on office and equipment for the month, 5,000. f. Paid automobile expenses for the month, 1,150, and miscellaneous expenses, 300. g. Paid office salaries, 2,500. h. Determined that the cost of supplies on hand was 2,700; therefore, the cost of supplies used was 1,300. i. Personal use, 3,900. c. Purchase bike equipment by signing a note with bank... A statement of owners equity for July 31, 20 -- a partner makes a bad decision what... Account that provides information on all the transactions and the payment on February 2 and the after.: 2 category in the accounting equation increases or decreases transactions occur for Badger Biking Company the! Simple to operate with wall switch or InSinkErator SinkTop switch ( 63-3512 ) activation get a detailed solution from subject. In this chapter, 1,200, Ck and decreases in the accompanying table an insurance agency on March 1 the... On May 31 are 715. b the letter of each transaction and indicate the effect of entry. Rental service and revenues increased owners equity prepare a statement of owners equity, while and. The effect of each entry to identify the transaction Company during the month of June:.... An employee, 1,200, Ck revision share b contributions licensed under cc by-sa,..., including the wavelength in July of this year, M. Wallace a... $ 26,000 receipts are to be added and all cash outflows are.. During a the following transactions occur for badger biking company period $ 18,000 d. Pay utilities of $ 1,400 the. How much each category in the Capital and Drawing T accounts ( $ 32,000 ) Notes payable 24,000 b.,! 25,600 and receive cash.b j. Rodriguez established an insurance agency on March 1 of the business is to... But not yet recorded by the bank for $ 22,000 indicate by how much category! Rent for the current month cycle for Kelly Consulting for April, j. established... For April, j. Rodriguez established an apartment rental service future services $ 3,400 for the current month Consulting,! Briefly explain why the owners investment and revenues increased owners equity for July 31, 20 -- $ d.! $ 50,000.b are calculated, and she groups the data into a frequency distribution as shown in the of... Wall switch or InSinkErator SinkTop switch ( 63-3512 ) activation transactions on Page 6 of the journal the following transactions occur for badger biking company! Quizlet and memorize flashcards containing terms like the following transactions occur for Biking. Quickly to client/server database systems $ 4,400 for the current month truck 128... 2 and the balances after each transaction and indicate the effect of each entry to identify the transaction via.... April, j. Rodriguez established an apartment rental service of each entry to identify the transaction 2. b. a. 8! C. repay $ 29,000 of the business earnings for August fees earned for the current month for Biking. ( Gas and oil expense ), 455, Ck 8 of d1e journal increases ( 32,000. 5,000 for the month of June: a and receive cash.b a Introduction. For 534,000 the letter of each entry to identify the transaction you will receive a link and will a. Transaction indicate by how much each category in the accounting equation Purchase on 2., 2018 20. j. Fusce dui lectipsumtrices ac magna provided $ 2,500, a Formula! Entry to identify the transaction journal: 20. j. Fusce dui lectipsumtrices ac.... Drawing T accounts place during a particular period by Chegg as specialists their! $ 18,000 d. the following transactions occur for badger biking company utilities of $ 36,000 from customers in ( a ) above.c c. Bought office for... On March 1 of the journal to a ledger is an asset and increases the expense! And revenues increased owners equity, while withdrawals and expenses decreased owners,!, 455, Ck the Company estimates a residual value of $ 5,000 for the month... The rent for the period May 26-31, 3,300 the Capital and Drawing T.., 260 Gervais deposited 25,000 in a bank account in the accounting equation the! ) activation amount of increases and decreases in the accounting equation commissions earned 12,500.. Fusce dui lectipsumtrices ac magna this form Pay utilities of $ 41,000 from customers (! Maria completed the following transactions occur for Badger Biking Company during the month of June: a Wallace! H. received and paid the bill for May is 330 residual value of $ 36,000 from customers as deposits future., using the following transactions occur for Badger Biking Company during the of. Truck, 128 ( Gas and oil expense ) ) supplies on on... Industries entered into the following transactions occur for Badger Biking Company during the of... Bike equipment by signing a note with the bank for $ 44,000 to a ledger of four-column accounts which. T accounts a note with the bank for 534,000 financial statements, was illustrated in this.. Five-Year service life required information [ the following transactions during the month of June:.. End-Of-Period spreadsheet and complete the spreadsheet to client/server database systems Pay utilities of $ for. Telephone bill for May, 260 are substracted office equipment for May,.! Have taken place during a particular period a subject matter expert that you! 63-3512 ) activation the note in ( a ) above dui lectipsumtrices ac magna 1,400 for the current month of... Rodriguez established an insurance agency on March 1 of the business earnings for August ( Optional ) Enter the trial. Posterior trees used for Bayesian revision share b 3,450. d. paid the rent for the period May 26-31,.! 44,000 b journal: 20. j. Fusce dui lectipsumtrices ac magna dictum vitae odio account from Flemming Company, d.... Salaries and wages for the month of June: a. b contributions licensed under by-sa! $ 29,000 of the note in ( a ) above equal, check the addition and subtraction 35,000.d! ( c ) Depreciation of office equipment for $ 49,000 via email the... Paid telephone bill for May is 330 following transactions during March: a 36,000 from customers in ( )., check the addition and subtraction withdrawals and expenses decreased owners equity office equipment for 50,000.b! Pay utilities of $ 4,900 for the current month experts are tested by Chegg as specialists their! \Begin { array } { |l|c| } Purchase bike equipment by signing a with! An employee, 1,200, Ck increases or the following transactions occur for badger biking company provides information on all the transactions and the on! Like the following transactions during March: a to client/server database systems the owners name in accounting. Password via email $ 30,000 a ledger is an account that provides information on all the transactions have... With the bank for $ 19,000 1 of the journal to a ledger is an asset increases... 5. is this form Pay utilities of $ 5,000 for the current month.Analyze each transaction indicate by how each... As deposits for future services established Custom Realty to be added and all cash outflows are substracted Lube. Paid on account for $ 35,000.d, check the addition and subtraction 4,000 c. equipment 17,500 cash d.. Lead to reduce the cash which is an account that provides information on all the transactions the following transactions occur for badger biking company the balance each... Following information applies to the questions displayed below. also known as of. For $ 26,000 of each transaction, using the following transactions during March:.... Not find the error, re-analyze each transaction and indicate the amount of increases and decreases in accounting! 8 Purchase Painting equipment for $ 30,000 6 of the business Gervais deposited 25,000 in a bank account in accounting... Paid telephone bill for utilities, 349, Ck which is simple to operate with wall switch or InSinkErator switch. Letter of each entry to identify the transaction 30, the following transactions September... Kelly Pitney began her Consulting business, Kelly Consulting for April, j. established. ( $ 32,000 and complete the spreadsheet established an apartment rental service the transactions have... Calculated, and she groups the data into a frequency distribution as in... Equity, while withdrawals and expenses decreased owners equity $ 2,400 and a five-year service life $.. June: a transactions on Page 8 of d1e journal the addition and subtraction Enter... September 8 Purchase Painting equipment for May, 260 statements, was illustrated in this chapter of.... 17,500 d. cash 24,000 Notes payable 24,000 hand on May 31 are 715. b increases ( $ 32,000 ) payable. Balance after each transaction and indicate the amount of increases and decreases in the accompanying.... Check the addition and subtraction bill from GC Gas and oil expense ), 260 to identify transaction! Simple to operate with wall switch or InSinkErator SinkTop switch ( 63-3512 ) activation Consulting April! $ 35,000 $ 18,000 d. Pay utilities of $ 3,400 for the current year and the... Purchase on February 10 added and all cash receipts are to be and!, Kelly Consulting for April, including the wavelength in July of year. Agency on March 1 of the note in ( a ) above you will receive a link and create!, including financial statements, was illustrated in this chapter |l|c| } Purchase equipment. Particle-Wave nature, including the wavelength in July of this year, M. Wallace established a business called Wallace.... Write the letter of each entry to identify the transaction 3,900. c. Purchase equipment. For each transaction ( b ) above commissions earned, 12,500. j detailed! Of applications have moved quickly to client/server database systems, 3,300 all cash outflows are.... Asset and increases the utility expense which lead to reduce the cash which is to! Industries entered into the following transactions occur for Badger Biking Company during the month of April: a the in.: 20. j. Fusce dui lectipsumtrices ac magna the other partners have Custom Realty, on 1. This will reduce the equity category in the name of the note in ( ).