Explain the concept applied in this case in your own words and prepare the journal entry to recognize the same.

a) On January 1, 2018, a machine was sold by Saturn Ltd. for its book value, ? 3,866. This machine was recorded on the books at ? 31,233 with accumulated depreciation of ? 27,367. b) On July 1, 2018, a typewriter (cost ?1,027) which had been fully depreciated on December 31, 2017, was sold for ?75. Prepare journal entries for these transactions showing proper calculations and explanations whenever necessary. c) On January 1, 2012 Rummies Inc. purchased a dead plant for ?1 million. The investment was intended to use the said plant for some years and then resale the same on profit, as plant in working condition shall definitely fetch better value. Rummies Inc. further made expenditure of ?1 million to bring life to the dead plant. Its estimated useful life at that date was 20 years and the company uses straight line method of depreciation. On December 31, 2016 the government embarked on a plan to construct an establishment plus a plan of flyover was on queue adjacent to the plant and the related installation reduced access to the premises and other facilities nearby. This decreased the value of the plant to certain extent. The company estimated that it can sell the plant for ?1 million but it has to incur a cost of ?1 lakh. Alternatively, if it continues to use it the present value of the net cashflows the plant will help in generating is ?1.1 million. Explain the concept applied in this case in your own words and prepare the journal entry to recognize the same.

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Explain the standards of pediatric nursing care as they relate to caring for many and his family

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