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Reduction: $Mn^{2+} + 2e^{-} \rightarrow Mn$ ($E^{0}_{red} = -1.18\text{ V}$)
Oxidation: $2Mn^{2+} \rightarrow 2Mn^{3+} + 2e^{-}$ ($E^{0}_{ox} = -1.51\text{ V}$)
$E^{0}_{cell} = E^{0}_{cathode} - E^{0}_{anode} = -1.18 - 1.51 = -2.69\text{ V}$. Since $E^{0}_{cell}$ is negative, the reaction is non-spontaneous.
If an adjusting entry includes a debit or credit to the Accumulated Depreciation account, which type of adjustment is it?
Depreciation is recorded through an estimate-based adjustment — the exact wear and tear on an asset cannot be measured precisely, so it is estimated using a method (SLM, WDV, etc.). Accumulated Depreciation is a contra-asset account updated through this estimated adjustment each period. It is not an accrual (which involves recognizing earned/incurred amounts) nor a deferral (which involves postponing recognition of cash already received/paid).
A firm maintains an allowance for doubtful debts at 5% of trade receivables. This year, trade receivables were $8,000, which represented a 20% decrease from the previous year. How will this change affect the current year's profit?
1. Current Receivables = $8,000. Current Allowance = $8,000 $\times$ 5% = $400.
2. Last Year Receivables = $8,000 / 0.80 = $10,000. Last Year Allowance = $10,000 $\times$ 5% = $500.
3. Change = $500 - $400 = $100 reduction in allowance.
A reduction in allowance is credited to the income statement, thus increasing profit by $100.
Denver Developmental Screening Test (DDST-II) milestones at 6 months:
| Domain | Expected at 6 Months |
|---|---|
| Gross Motor | Sits with support, rolls over (front to back), bears weight on legs |
| Fine Motor | Transfers objects hand to hand, reaches for objects, raking grasp |
| Language | Babbles, monosyllables (ba, da, ma), laughs, squeals |
| Personal-Social | Recognizes faces, smiles spontaneously, feeds self cracker |
Key milestones timeline:
- 3 months: Head control, social smile
- 6 months: Sits with support, transfers objects ✓
- 9 months: Stands holding furniture, pincer grasp developing
- 12 months: Walks with support, 1–2 words
- 18 months: Walks alone, 10+ words
- 24 months: 2–3 word sentences, runs
Red flags at 6 months: No head control, no social smile, not reaching for objects — warrant immediate developmental evaluation.
Indicators of impending respiratory failure in status asthmaticus (Intubation threshold):
- Declining GCS / drowsiness / confusion
- Exhaustion — patient too tired to breathe
- SpO\(_2 < 90\%\) despite high-flow O\(_2\)
- Silent chest on auscultation (no wheeze = no airflow)
- PaCO\(_2\) rising (normal or elevated CO\(_2\) in asthma = danger sign — patient normally hyperventilates, so rising CO\(_2\) means fatigue)
- Pulsus paradoxus \(> 25 \text{ mmHg}\)
- Short-acting \(\beta_2\) agonists (Salbutamol) — continuous nebulization
- IV/oral corticosteroids (Hydrocortisone/Methylprednisolone)
- Ipratropium bromide
- IV Magnesium Sulfate \(2 \text{ g}\) over 20 min
- IV Aminophylline
- Intubation (last resort — high risk, use RSI)
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