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Identify the statement that is not correct regarding accounting ledgers and accounts:
Statement B is incorrect because a credit balance in the sales ledger (usually due to overpayment or returns) represents a trade payable (liability), not a receivable. Debit balances in the purchases ledger are current assets (Statement C) and Statement D is correct as write-offs are recorded in the control account.
Guggenheim Museum Bilbao (opened 1997):
- Architect: Frank Gehry
- Style: Deconstructivism โ fragmented, non-rectilinear forms, titanium-clad curved surfaces.
- Famous for the 'Bilbao Effect' โ it revitalised the entire city economically through architectural tourism.
- The building uses CATIA (computer-aided design software originally for aircraft) to design its complex curved surfaces.
- Materials: Titanium cladding, limestone, glass.
The volume occupied by 4.75 g of acetylene gas (C$_2$H$_2$) at 50ยฐC and 740 mmHg pressure is approximately _____ L.
$[R = 0.0826\ \text{L atm K}^{-1}\ \text{mol}^{-1}]$
Molar mass of C$_2$H$_2 = 2(12) + 2(1) = 26\ \text{g/mol}$
Moles $= \dfrac{4.75}{26} \approx 0.1827\ \text{mol}$
$T = 50 + 273 = 323\ \text{K}$
$P = \dfrac{740}{760}\ \text{atm} \approx 0.9737\ \text{atm}$
$V = \dfrac{nRT}{P} = \dfrac{0.1827 \times 0.0826 \times 323}{0.9737} \approx \dfrac{4.875}{0.9737} \approx \mathbf{6}\ \text{L}$
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