Exercise 3-13 The trial balances before and after adjustment for Frinzi Company at the end of its fiscal year are presented below. FRINZI COMPANY Trial Balance August 31, 2014 Before Adjustment After Adjustment Dr. Cr. Dr. Cr. Cash $10,413 $10,413 Accounts Receivable 8,926 9,799 Supplies 2,321 628 Prepaid Insurance 3,957 2,543 Equipment 12,380 12,380 Accumulated Depreciation—Equipment $ 3,557 $ 4,600 Accounts Payable 5,840 5,840 Salaries and Wages Payable 0 1,432 Unearned Rent Revenue 1,561 797 Owner’s Capital 13,980 13,980 Service Revenue 33,964 34,837 Rent Revenue 10,845 11,609 Salaries and Wages Expense 16,822 18,254 Supplies Expense 0 1,693 Rent Expense 14,928 14,928 Insurance Expense 0 1,414 Depreciation Expense 0 1,043 $69,747 $69,747 $73,095 $73,095 Prepare the adjusting entries that were made. (Credit account titles are automatically indented when the amount is entered. Do not indent manually.) Date Account Titles and Explanation Debit Credit Aug. 31 (To record accrued revenue) Aug. 31 (To record supplies used) Aug. 31 (To record expired insurance) Aug. 31 (To record depreciation) Aug. 31 (To record accrued salaries) Aug. 31 (To record rent earned) Exercise 3-13 The trial balances before and after adjustment for Frinzi Company at the end of its fiscal year are presented below. FRINZI COMPANY Trial Balance August 31, 2014 Before Adjustment After Adjustment Dr. Cr. Dr. Cr. Cash $10,413 $10,413 Accounts Receivable 8,926 9,799 Supplies 2,321 628 Prepaid Insurance 3,957 2,543 Equipment 12,380 12,380 Accumulated Depreciation—Equipment $ 3,557 $ 4,600 Accounts Payable 5,840 5,840 Salaries and Wages Payable 0 1,432 Unearned Rent Revenue 1,561 797 Owner’s Capital 13,980 13,980 Service Revenue 33,964 34,837 Rent Revenue 10,845 11,609 Salaries and Wages Expense 16,822 18,254 Supplies Expense 0 1,693 Rent Expense 14,928 14,928 Insurance Expense 0 1,414 Depreciation Expense 0 1,043 $69,747 $69,747 $73,095 $73,095 Prepare the adjusting entries that were made. (Credit account titles are automatically indented when the amount is entered. Do not indent manually.) Date Account Titles and Explanation Debit Credit Aug. 31 (To record accrued revenue) Aug. 31 (To record supplies used) Aug. 31 (To record expired insurance) Aug. 31 (To record depreciation) Aug. 31 (To record accrued salaries) Aug. 31 (To record rent earned)

This week we focus on the steps we need to take in closing the nurse-finance gap. Based on the reading by Kathy Douglas, Staffing Unleashed: Taking Action to Close the Nursing-Finance Gap: Learning from Success, please address the following discussion prompt: Click to open the article: Staffing Unleashed. Taking Action to Close the Nursing-Finance Gap: Learning from Success.Which of the lessons learned would be most helpful to your institution in helping to bridge the nurse-finance gap?Please be sure to adhere to APA guidelines when citing sources. Also, as part of the discussion participation requirements, please be sure to respond to at least two peers each week.This activity aligns with:Course Outcome   1. Integrate nursing leadership concepts and theories into the various roles of the professional registered nurse to promote safe and high-quality nursing care.  AACN BSN Essential II.1: Apply leadership concepts, skills, and decision making in the provision of high-quality nursing care, healthcare team coordination, and the oversight and accountability for care delivery in a variety of settings.

Discussion Questions: Given the characteristics of the cyber domain, what are some of the elements necessary to make up an effective policy of cyber deterrence? Is such a policy even possible? What are some of the practical problems of deterring cyber attacks and what are some of the potential solutions? One way to address this question is to look at the traditional forms of deterrence when it involves conventional weapons or nuclear weapons. Are there similarities? In the nuclear era it was clear that such weapons were under the control of states – usually great powers – and therefore it was easier to convey intent to the adversary. How do we do that in cyberspace? Should the US policy of cyber deterrence be implicit or explicit?