fit for life foods reports the following income statement accounts for the year ended december 31 gain on sale of equipment 6320depreciation expense office copier 480office supplies expense760sales discounts15 700insurance expense1 370sales returns and allowances3 900sales217 000tv advertising expense2 200office salaries expense31 300interest revenue600rent expense selling space10 300cost of goods sold89 000sales salaries expense23 100sales commission expense13 000prepare a multiple step income statement
Answers
The Income Statement of Fit for Life Foods for the year ended December 31 is $22570.
The Income Statement of Fit for Life Foods for the year ended December 31 will be given as follows:
Sales 217000
Less: Sales returns and allowances 3900
Sales discounts 15700
Net Sales 199400
Cost of goods sold 89000
Gross Profit 110400
Operating Expenses: Office salaries expense 31300
Sales salaries expense 23100
Sales commission expense 13000
Rent expense selling space 10300
Depreciation expense office copier 480
TV Advertising expense 2200
Office Supplies expense 760
Insurance expense 1370
Total Operating Expenses 81110
Income from Operations 29300
Other Revenues and Gains:
Gain on sale of equipment 6320
Interest revenue 600
Total Other Revenues and Gains 6920
Other Expenses and Losses:
None Income before Income Tax 36220
Income Tax expense(-)13650
Net Income22570
Therefore, the multiple-step income statement of Fit for Life Foods for the year ended December 31, XXXX is prepared as above.
For more about income statement:
https://brainly.com/question/28035395
#SPJ11
Related Questions
danielle has been asked to create an environmental scan for the current landscape related to buffalo trace distillery. she wants to make sure she explores all of the factors that could impact the brand externally. what are the main areas she needs to address here?
Answers
Danielle needs to address the political, economic, social, technological, environmental, and legal factors that could impact Buffalo Trace Distillery's brand externally in her environmental scan.
Danielle needs to conduct a thorough environmental scan to identify all the external factors that could affect Buffalo Trace Distillery's brand. The main areas she needs to address are commonly known as PESTEL factors. The political factors include government policies and regulations that could impact the business, such as taxation and trade agreements.
Economic factors include economic growth, inflation rates, and exchange rates. Social factors refer to cultural trends and consumer behavior that could impact the brand. Technological factors include advancements in technology that could impact the production process or distribution channels.
Environmental factors include issues such as climate change and sustainability. Finally, legal factors include laws and regulations that could impact the business, such as employment laws and intellectual property rights. By considering all these factors, Danielle can gain a comprehensive understanding of the current landscape and identify any threats or opportunities for the Buffalo Trace Distillery brand.
Learn more about inflation here:
https://brainly.com/question/31257026
#SPJ11
Question 14 (2 points)
Which career cluster involves hands-on occupations and possibly working outside?
Investigative
Realistic
Enterprising
Conventional
Answers
Answer: Enterprising
Explanation: Hands-on jobs are occupation that requires little education, it relate to the practice of learning from experience on the job rather than reading and learning from books. The career cluster of hands-on occupation includes; technicians, plumbers, woodwork, hygiene and catering workers etc.
Enterprising is characterized by great imagination and initiative with energetic to carry out work . Enterprising best fit hands-on career cluster.
can someone help me? got till the end of the day :/
Answers
Answer:
A
Explanation:
Profit or Loss on New Stock Issue out-of-pocket expenses incurred by Security Brokers in the design and distribution of the issue were $350,000. What profit or loss would Security Broker completely. For example, 5 million should be entered as 5,000,000. Round your answers to the nearest dollar. Loss should be indicated by a minus sign. A. $5. 25 per share? b. $6. 25 per share? $ c. $3. 5 per share? $
Answers
If the stock was sold for $5.25 per share, what profit or loss would Security Brokers Inc. make per share is c. $3.5 per share.
How to solve
The out-of-pocket expenses incurred by Security Brokers were $350,000. If the stock was sold for $5.25 per share, then the profit per share would be $5.25 - $3.5 = $1.75.
However, since the expenses were $350,000, the company would actually make a loss of $350,000 / 100,000 = $3.5 per share.
The answer for option a. ($5.25 per share) is incorrect because the profit per share would be greater than the expenses per share. The answer for option b. ($6.25 per share) is incorrect because the profit per share would be even greater than the option a., which is impossible.
Therefore, the correct answer is option c. ($3.5 per share).
Read more about profit here:
https://brainly.com/question/1078746
#SPJ1
Staples pays George Nagovsky an annual salary of $37,200. Today, George's boss informs him that he will receive a $5,500 raise. What percent of George's old salary is the $5,500 raise? (Round to the nearest tenth percent.)
Answers
Answer:
the percentage is 14.79%
Explanation:
The computation of the percentage is shown below:
= Raise salary ÷ annual salary
= $5,500 ÷ $37,200
= 14.79%
Hence, the percentage is 14.79%
We simply applied the above formula so that the correct percentage could arrive
Which of the following statements explains why marketers use emotional appeals?
Multiple Choice
The positive feelings created by advertising can have a favorable effect on consumers' evaluations of a brand.
Correct
Emotional appeals focus on the consumer's practical, functional, or utilitarian need for a product or service.
Emotional appeals tend to be informative, and help advertisers convince consumers that their product or service satisfies their needs.
Emotional appeals persuade the target audience to buy the brand because it is the best available.
Emotional appeals are easy to execute and cost less, even though they are less effective than rational appeals.
Answers
The following statement explains why marketers use emotional appeals:The positive feelings created by advertising can have a favorable effect on consumers' evaluations of a brand.Emotional appeals are used by marketers as a method to evoke an emotional.
Response from the consumers in order to establish an emotional link between the consumer and the brand. These emotional appeals are used to create a positive image of the brand by focusing on the positive feelings, attitudes, and desires of the consumers.Emotional appeals are based on the premise that people make decisions based on their emotions rather than their rational thinking.
As a result, marketers use emotional appeals to persuade customers to buy their goods or services. The emotional appeal focuses on the way consumers feel and their experience with the product or service rather than on the product's attributes.
To know more about marketers visit:
https://brainly.com/question/14418904
#SPJ11
Double entry Received commission by Cheque
Answers
Answer:
congratulations sirr
Explanation:
ask any question or queries not other things
sorry if this was hurtful to you
Costs for office equipment in the first year of a business can run from approximately
A 500 to $1,500.
B3,000 to $12,000.
C6,000 to $18,000.
D10,000 to $25,000.
Answers
Answer:
c
Explanation:
if it's a green technology than the answer could be c
If a plant has an effective capacity of 6,400 and an efficiency of 88%, then its actual (planned) output = units (enter your response as a whole number).
Answers
The actual (planned) output of the plant is 5,632 units.
To calculate the actual (planned) output of a plant, you can use the following formula:
Actual Output = Effective Capacity x Efficiency
In this case, the effective capacity is 6,400 units, and the efficiency is 88% (which can be written as 0.88 in decimal form). Now, you can calculate the actual output:
Actual Output = 6,400 x 0.88 = 5,632 units
So, the actual output of the plant is 5,632 units.
To learn more about output, refer below:
https://brainly.com/question/14227929
#SPJ11
Wine monopoly and duopoly. Note that parts f) and g) do not depend on the other parts and could be completed before or after parts a) to e). Two different boutique wineries supply two towns: town A and town B. Winery 1 supplies town A and Winery 2 supplies town B. Both wineries have a constant marginal cost c = 20. Assume that consumers are indifferent between the wines from different wineries and that they purchase wine only in the town they live. Demand for wine in town A is given by PA = 409A; the demand for wine in town B is given by PB = 70 - 9B. = a) [3 points] Find the price p₁, quantity sold q₁, and profit ₁ of Winery 1 in town A. b) [3 points] Find the price p2, quantity sold q2, and profit 2 of Winery 2 in town B. c) [3 points] Assume that the two wineries decide to merge (i.e. to unite) and become Winery Co. The Winery Co sells wine in both towns at the same price (i.e. the price of wine in town A is the same as the price of wine in town B). The marginal cost is still equal to 20. What is the total demand for wine from the residents of both towns? Find the price PM, quantity soid in each town (qA and qB) and the total profit TM of Winery Co. d) [1 points] Compare profits made by Winery Co to the sum of profits of both wineries before merger. Is it a successful merger? Why or why not? What is the economic reason for this result? Explain.
Answers
a) Winery 1: p₁ = 409, q₁ = A, Profit ₁ = (p₁ - c) * q₁
b) Winery 2: p₂ = 70 - 9B, q₂ = B, Profit ₂ = (p₂ - c) * q₂
c) Winery Co: Total demand = Demand in town A + Demand in town B, PM = Same price, qA, qB, TM = (PM - c) * (qA + qB)
d) Compare TM with the sum of profits of Winery 1 and Winery 2 before merger, Successful merger if TM > sum of profits, Due to cost savings, economies of scale, and increased market power.
a) In town A, the demand equation is given as PA = 409A, where PA is the price and A is the quantity. To find the price p₁, we substitute A with the quantity supplied by Winery 1 in town A. The quantity sold q₁ is equal to A. The profit ₁ is calculated by subtracting the marginal cost c from the price p₁ and multiplying it by the quantity sold q₁.
b) In town B, the demand equation is given as PB = 70 - 9B, where PB is the price and B is the quantity. To find the price p₂, we substitute B with the quantity supplied by Winery 2 in town B. The quantity sold q₂ is equal to B. The profit ₂ is calculated by subtracting the marginal cost c from the price p₂ and multiplying it by the quantity sold q₂.
c) After the merger, Winery Co sells wine in both towns at the same price. The total demand for wine is the sum of the demand in town A and town B. The price PM is the same in both towns. The quantities sold in each town, qA and qB, are determined by the total demand and are equal. The total profit TM is calculated by subtracting the marginal cost c from the price PM and multiplying it by the sum of the quantities sold in town A and town B.
d) To evaluate the success of the merger, we compare the total profit TM of Winery Co with the sum of the profits of Winery 1 and Winery 2 before the merger. If TM is greater than the sum of profits, the merger is considered successful. This result is driven by cost savings, economies of scale, and increased market power that come with the merger, allowing Winery Co to generate higher profits compared to the individual profits of the separate wineries.
To learn more about marginal cost, here
https://brainly.com/question/14923834
#SPJ4
Create a cash flow statement for your own finances. Why are cash flow statements useful in managing money?
Answers
Cash flows tell us about the company’s actual outflows and inflows of cash in particular period such as quarter or year or others. This very important for business as cash flow from main operations helps the company to see whether they are generating enough to invest in growth projects or not.
Answer: Cash flow statements are useful in managing money because cash flow keeps track of the outflows and inflows of cash in an organized manner. Cash flow is the main operation that helps companies as well to see whether or not their investments are creating enough income.
Grade
Age
Favorite food........
Answers
age 15
food pastaaaa
age: 15
favorite food: pasta
In what industry is labour likely to be the most important factor of production
Answers
Answer:
Labour is an active factor of production. It is the factor that starts production. Land and Capital alone cannot start production, so they are passive factors. They need the active factor of production, i.e. labour to be productive themselves.
Sales taxes collected by a retailer are recorded by.
Answers
Answer:
There recorded by sales
Explanation:
Sales taxes collected by a retailer are recorded as credit to sales taxes payable under the current liabilities section on the balance sheet.
Sales taxes collected by a retailer are typically recorded by the retailer themselves for accounting and reporting purposes.
How is the sales tax collectedThis is done to ensure compliance with tax regulations and to accurately track the amount of sales tax owed to the appropriate tax authority.
Retailers usually use point-of-sale (POS) systems or specialized accounting software to record sales transactions and calculate the sales tax amount. These systems are programmed to apply the appropriate tax rate based on the location of the sale and the type of product or service being sold.
Read more on Sales taxes here https://brainly.com/question/30109497
#SPJ6
After a presentation is created, there is nothing left to do.
True
False
Answers
Answer:
false
Explanation:
Mark Adler earned $1,963. 71 salary per month as an assistant technician at a recording studio. His new job pays $9. 80 per hour with time and a half for all hours over 40 hours per week. How many hours of overtime per week will he have to work to earn the same amount per week at his current job?
Answers
To earn the same amount per week at his current job, Mark Adler needs to make $1,963.71 / 4 = $490.93 per week.
Let's first calculate Mark's regular hourly rate at his new job:
$9.80 per hour x 40 hours = $392.00 per week
To earn the remaining amount he needs, Mark must work overtime at a rate of time and a half:
$490.93 - $392.00 = $98.93 per week
$98.93 / 1.5 = $65.95 per week
Mark needs to earn an additional $65.95 per week through overtime.
Since Mark's regular hourly rate is $9.80 per hour, his overtime rate would be $9.80 x 1.5 = $14.70 per hour.
Thus, Mark needs to work overtime for $65.95 / $14.70 per hour = 4.49 hours per week, which we can round up to 5 hours per week. Therefore, he needs to work 5 hours of overtime per week to earn the same amount at his new job as he did at his old job
To know more about amount click this link -
brainly.com/question/31538664
#SPJ11
Maxim manufactures a hamster food product called Green Health. Maxim currently has 10,000 bags of Green Health on hand. The variable production costs per bag are $1.80 and total fixed costs are $10,000. The hamster food can be sold as it is for $9.00 per bag or be processed further into Premium Green and Green Deluxe at an additional cost. The additional processing will yield 10,000 bags of Premium Green and 3,000 bags of Green Deluxe, which can be sold for $8 and $6 per bag, respectively. Assuming Maxim further processes Green Health further into Premium Green and Green Deluxe, revenue from the two products would be:
Answers
Answer:
$98,000
Explanation:
Calculation to determine the revenue from the two products would be:
Revenue if processed further:
Premium Green $80,000
(10,000 bags * $8 per bag) $80,000
Add Green Deluxe (3,000 bags * $6 per bag) $18,000
Total revenue if processed further $98,000
($80,000+$18,000)
Therefore the revenue from the two products would be:$98,000
In negative self talk, filtering is when a person _______. a. Focuses only on their problems, ignoring their successes b. Blames themselves for every problem, whether it was their fault or not c. Believes that every situation will end badly d. See themselves as a failure for not living up to impossible standards
Answers
Answer:
In negative self talk, filtering is when a person Focuses only on their problems, ignoring their successes
Explanation:
In negative self talk, filtering is when a person is being negative filtering positive stuff and turning it to something negative instead.
For example if someone passes a test but instead of being proud they feel as if they could have tried harder or gotten a higher grade, that person is filtering their success into negative things.
Hope this helps, Have a great day! :D
In negative self-talk, filtering is when a person focuses only on their problems, ignoring their successes. Thus, option A is the correct option.
What is negative self-talk?When your inner voice is too critical and negative, it is said to be engaging in negative self-talk. It is gloomy and emphasizes the negative. Your self-esteem is damaged, and you are prevented from realizing your potential. It might give you the impression that you will fail even before you begin. Repetitive negative self-talk frequently doesn't correspond to reality.
Rumination, which is repeated with intrusive unpleasant thoughts, might result from it. You will experience negative thoughts about yourself most of the time. This might get you down, and it can be difficult to get back up once you're down. People with anxiety or depression frequently exhibit negative self-talk. It might be overwhelming and impossible to escape from the incessant negative talk.
Learn more about negative self-talk here:
https://brainly.com/question/30790043
#SPJ3
The practice of dividing the money a person invests between several different types of investments in order to lower risk is called
Answers
Answer: The practice of dividing the money a person invests between several different types of investment in the order of lower risk is called Diversification.
Diversification is based on the principle that Risk and return are directly proportional to each other.
Hence say Stock A gives a Greater return then it will also have a greater risk.
Therefore to Hedge the Businessmen from constantly changing market conditions and to guarantee a nearly fixed return Diversification is used.
In diversification, investment is done in combination with high and low-risk stocks as per the risk-taking capabilities of the investor.
The investor who is a Risk Taker invests a High Amount in High-risk stocks and similarly the investor who is Risk Averse invest a high Amount in Low-Risk Stock.
Diversification helps the investor to maintain his return and risk
according to his plans.
Explanation: Diversification is based on the principle that Risk and return are directly proportional to each other.
Hence say Stock A gives a Greater return then it will also have a greater risk.
Therefore to Hedge the Businessmen from constantly changing market conditions and to guarantee a nearly fixed return Diversification is used.
In diversification, investment is done in combination with high and low-risk stocks as per the risk-taking capabilities of the investor.
The investor who is a Risk Taker invests a High Amount in High-risk stocks and similarly the investor who is Risk Averse invest a high Amount in Low-Risk Stock.
Diversification helps the investor to maintain his return and risk
according to his plans.
To Know more about Diversification:
https://brainly.com/question/15259776?referrer=searchResults
You see a shirt you really like but it costs $50.00 and you cannot afford it right now. You see one on eBay that is exactly the same for $19.99 plus $1.50 in shipping. What percent are you saving off of the original in-store price if you buy the shirt on eBay? Please show your work. PLEASE HELP ASAP
Answers
Total cost of the shirt from
eBay is the price of the shirt plus the shipping:
19.99 + 1.50 = $21.49
Find the cost difference:
50 - 21.49 = $28.51
Divide the cost difference by original price:
28.51/50 = 0.5702
Multiply by 100 to get percent:
0.5702 x 100 = 57.02%
Answer: 57.02% ( you can probably round the answer to 57%)
On January 1, 2010, Wayne's Waffle House purchased a freezer for $45,000. The freezer had an estimated useful life of 10 years and an estimated residual value of $3,000 at the time of purchase. Wayne spent $10,000 on January 1, 2012, to replace the freezer motor. This replacement increased the freezer's life by 5 years and the residual value by $2,000. Assuming that straight-line depreciation is used, what will be the depreciation expense for 2012
Answers
Answer:
$3200
Explanation:
Calculation to determine what will be the depreciation expense for 2012
Using this formula
2012 depreciation expense=Estimated residual value+(Residual value/Estimated useful life)
Let plug in the formula
2012 depreciation expense=$3,000+($2,000/10 years)
2012 depreciation expense=$3,000+$200
2012 depreciation expense=$3,200
Therefore what will be the depreciation expense for 2012 is $3,200
Jessi has received a loan to start her new bakery. She wants to make sure that she spends the money wisely, getting all of the machinery, tools, and ingredients that she will need to make her bakery a success. What should Jessi make FIRST to make to make sure to manage her money so that she prioritizes what she needs for her bakery?
buying plan
sales forecast
profit margin
investment
Answers
Since Jessi has received a loan to start her new bakery, and he wants to make sure that she spends the money wisely, getting all of the machinery, tools, and ingredients that she will need to make her bakery a success. What she should make FIRST to make sure to manage her money so that she prioritizes what she needs for her bakery is a "buying plan" (Option A)
What is the definition of a "Buying Plan"?A buying plan, sometimes known as a buying club, is a sort of plan that obligates a buyer to purchase products on a fixed timetable, to acquire items that a seller may deliver without warning, or to pay membership fees in exchange for the right to purchase at a supposedly discounted price.
Goods planning and procurement is a systematic strategy used by retailers to predict merchandise inventory requirements and negotiate the best terms with suppliers.
Typically, retailers employ a centralized buyer or team of buyers that supervise the chain's purchasing process. They may have additional local or regional merchandise managers that supervise merchandise implementation in stores.
Learn more about Buying Plan:
https://brainly.com/question/28377857
#SPJ1
Which of the following is a characteristic of a service?
A. Can be stored
B. Can be repeated in exactly the same way
C. Mass produced
D. Intangible
Answers
Answer:
D.Intangible
Explanation:
Because three characteristics of service are: intangibility, inseparability, variability
The correct answer is D. Intangible. is a characteristic of a service
What are servicesServices are intangible in nature. This means that they do not have a physical presence and cannot be touched or held like physical goods. This is one of the key characteristics that differentiates a service from a product.
Options A, B, and C are typically characteristics of goods, not services:
A. Services cannot be stored for later use like physical goods.
B. Due to the human aspect involved in delivering services, they may not be repeated in exactly the same way each time.
C. Services are generally customized to the individual customer and are not mass-produced in the same sense as physical goods.
Option D is therefore a service characteristic.
Read mrioe on service here https://brainly.com/question/1286522
#SPJ6
Select all that apply The three-step analysis to determine cash provided or used by investing activities includes: Multiple select question. identifying changes in investing-related accounts reporting the cash flow effects explaining the changes using T-accounts and reconstructed entries identifying changes in cash accounts
Answers
Answer:
identifying changes in investing-related accounts
reporting the cash flow effects
explaining the changes using T-accounts and reconstructed entries
Explanation:
In analysing cash flows in a business there are 3 types of cash flow: from operating activities, from investing activities, and from financing activities.
Cash flow from investing activities involves cash used for various investments over a particular period.
This can include purchase of property, equipment, acquisition of other businesses, and investment in marketable securities.
The three-step analysis to determine cash for investing activities includes:
- monitoring changes that occurs in investment related accounts
- reporting of cash flow as it relates to investment
- use of T accounts and reconstructed entries to explain changes in cash flow
Kent works in the public relations department of his company. He sends a news release about a new product offering to several newspapers and television stations. Kent knows from past experience that even when the media use his news releases, they often release the information at inopportune times. They will also sometimes cut out what Kevin believes are the most important points to make the news fit. However, Kent accepts these disadvantages because free publicity offers the advantage of
Answers
Answer:
The answer is "credibility".
Explanation:
In this scenario, free advertising offers a reputation benefit. When this journal advertises openly, it's also considered reliable by the targeted customers like, it is in news form while charging something. Therefore, Kent finds that improper transmission of time information to be a drawback since it recognizes that its product and company would still be credible.
People are known to have different qualities. Kent accepts these disadvantages because free publicity offers the advantage of Credibility.
Credibility is known to be a characteristic of an individual who is said to be noted by others to be a trusted advisor, believable, and confident as they tend to show a high level of expertise in a specific field.A lot of traits are said to be of influential behaviors are known to be linked with with high credibility. Kent acceptance shows that free publicity gives some measure of Credibility.
Learn more about Credibility from
https://brainly.com/question/1279931
jerry is interested in purchasing a lot for new construction in a new subdivision. the commissioner has issued a preliminary public report in this case, allowing the subdivider to take reservations for lot purchases. does jerry have any recourse to change his mind?
Answers
Jerry may change his mind about the lot he has reserved. He is not committed simply because of the reservation. He may legally back out and receive a full refund, up until the time the final report is issued.
What kind of benefits does jerry see in reservation?The preliminary public report often referred to as the Pink report, is a term that describes a form of the public report, in which an individual or a developer is allowed to perform advertisements and take reservation deposit monies for purpose of sale or lease of lots, parcels or units within the subdivision.
These reservation deposits taken by a developer under a Preliminary Public Report are fully refundable.
Hence, Jerry may decide to change his mind about the lot he has reserved. Because, accordingly, he is not committed simply because of the reservation. Thus, he may legally back out and receive a full refund, up until the time the final report is issued.
Learn more about advertisements here:-
https://brainly.com/question/10468958
#SPJ4
The five main areas of finance are corporate finance, _____, financial institutions, international finance, and fintech.
Answers
Answer:
INVESTMENTS is the answer.
The major areas of the finance are corporate finance, investment, financial institutions, international finance, and fintech.
What is Investment?Investment refers to the amount invested by the individual over any business or shares, bonds etc. It is done in order to generate more income.
Corporate finance, investment, financial institutions, international finance, and fintech are the main sub fields of finance.
Learn more about Investment here:
https://brainly.com/question/15620090
#SPJ2
what are letters of reference called
Answers
Letters of reference are called letter of recommendation
What are reference letter?Letter of reference is a letter written on behalf of an individual to point out potential and capacity that the person posses.
This can be done former employer for an employee who has worked with him or her.
Therefore, letters of reference are called letter of recommendation.
Learn more on recommendation letter below
https://brainly.com/question/14376285
#SPJ1
Galaxy corporation issues 500 shares of $1 par value common stock for $5,000. what is the total effect on owners' equity
Answers
Answer: Increases $5,000
Explanation:
t the break-even point of 2,000 units, variable costs are $110,000, and fixed costs are $64,000. How much is the selling price per unit? a. $87 b. $23 c. $32 d. Not enough information
Answers
The break-even point is when revenue is equal to expenses (both fixed and variable). In order to calculate the selling price per unit, we will use the formula for break-even point, which is: Fixed costs ÷ (Price per unit - Variable costs per unit) = Break-even point Given: At the break-even point of 2,000 units, variable costs are $110,000, and fixed costs are $64,000.
To find: How much is the selling price per unit? Solution: Substitute the given values into the formula. Fixed costs ÷ (Price per unit - Variable costs per unit) = Break-even point64000 ÷ (Price per unit - 110000 ÷ 2000) = 200064000 ÷ (Price per unit - 55) = 2000Price per unit - 55 = 64000 ÷ 2000Price per unit - 55 = 32Price per unit = 32 + 55Price per unit = $87Therefore, the selling price per unit is $87.Option A is the correct answer.
Read more about Variable here;https://brainly.com/question/28248724
#SPJ11