Answer:
a. Ensure every sub-point is distinct
f. Break the main topic into significant parts
Explanation:
An outline serves as a form of a content table, aiding readers in grasping the article's overall message. Creating an effective outline can be tough. Here are some elements that can enhance an outline's efficiency.
Placing the main idea in the title is crucial. Below the title, partition the topic into significant segments (Option F). Utilizing sub-points makes the content more relevant (Option A). Moreover, merging sub-points into larger sections improves the article's appeal (Opposite of Option B). Avoid separating the main topic from the title; this may render the outline confusing (Opposite of Option D).
Answer:
Disclosed by.
Explanation:
To reveal is to make unknown or concealed information accessible to others.
First, it is necessary to record the depreciation expenses for January, February, and March: Depreciation expense over the three months is calculated as ($42,000 - $5,000) x 3/60 = $1,850. As of April 1, the journal entries for the depreciation expense for January, February, and March shall reflect Dr Depreciation Expense 1,850 and Cr Accumulated Depreciation 1,850. Consequently, the book value of the truck becomes $12,400 - $1,850 = $10,550. 1) In the scenario where the truck sells for $12,000 on April 1, the entries will be: Dr Cash 12,000, Dr Accumulated Depreciation 31,450, Cr Gain from Sale 1,450, and Cr Truck 42,000. If it instead sells for $9,000, the entries will adjust to: Dr Cash 9,000, Dr Accumulated Depreciation 31,450, Dr Loss from Sale 1,550, and Cr Truck 42,000. 2) Any gain or loss from the truck's sale should be recorded on the income statement under gains or losses from asset sales. 3) If Swann adopts IFRS and there was a revaluation surplus recorded on the truck, upon selling it for $12,000 on April 1, the entries should show: Dr Cash 12,000, Dr Revaluation Surplus 4,000, Dr Loss from Sale 1,450, and Cr Truck 14,550.
