The beginning balance of each account before the transactions is: Cash, $3,400; Accounts Receivable,$4,200; Supplies, $400; Accounts Payable,$3,500; Deferred Revenue, $300. Service Revenue and Advertising Expense each have a beginning balance of zero.
What are Transactions?An executed contract between a buyer and a seller to trade goods, services, or financial assets in exchange for money is known as a transaction.
The phrase is also frequently used in business accounting. This straightforward definition might be challenging in corporate bookkeeping.
Depending on whether a corporation utilizes accrual accounting or cash accounting, it may record a transaction sooner or later.
Therefore, The beginning balance of each account before the transactions is: Cash, $3,400; Accounts Receivable,$4,200; Supplies, $400; Accounts Payable,$3,500; Deferred Revenue, $300. Service Revenue and Advertising Expense each have a beginning balance of zero.
To learn more about transactions, refer to the link:
https://brainly.com/question/24730931
#SPJ1
the number of new businesses that opened has been the same or over the number that have closed. Talk about a couple of reasons you think people continue to start businesses even though the last few years have been difficult with the shut down, supply chain problems, and runaway inflation.
Answer:
Starting a business can be a challenging endeavor, especially in the face of economic difficulties such as those you mentioned. However, there are still many reasons why people might choose to start a business, even in difficult times.
One reason is that some people are driven by the desire to be their own boss and have control over their own destiny. They may feel that starting a business is the best way to achieve this independence.
Another reason is the potential for financial reward. While starting a business carries inherent risks, it can also be a way to achieve significant financial success. Many entrepreneurs are willing to take on these risks in the hopes of achieving a high return on their investment.
Additionally, some people may start a business as a way to pursue a passion or address a need in their community. They may believe that their product or service can make a positive difference in the world, and are willing to put in the hard work and dedication required to turn their idea into a reality.
Finally, it's worth noting that starting a business can also be a way for people to weather economic downturns. By creating their own source of income, entrepreneurs can potentially be more resilient in the face of economic challenges.
Explanation:
1. NAFTA is a trade agreement that was negotiated by the leaders of three countries. Which of the following countries was not part of this agreement?
O the United States
O Canada
O Cuba
O Mexico
Cuba countries was not part of this agreement.
What is NAFTA?NAFTA stands for the North American Free Trade Agreement. It was signed in 1994 by the United States, Canada, and Mexico and went into effect on January 1, 1994. NAFTA removed most of the tariffs and other trade barriers between the three countries, allowing for the free flow of goods between all three countries. NAFTA also established trade rules and investment protections, which allowed for increased foreign investment in each of the three countries. NAFTA has been seen as a major success in terms of trade between North American countries, and has been credited with helping to boost the economies of the three countries involved.
NAFTA was negotiated by the leaders of the United States, Canada, and Mexico. China was not part of the agreement.
To know more about NAFTA click-
https://brainly.com/question/27372794
#SPJ1
Accounting and subsequently violates the covenant not to complete, what equitable remedy is available to big three accounting inc
Injunction equitable remedy is available to Big Three Accounting, Inc. Thus option D is correct.
What is Accounting?Accounting is the act of documenting a business's monetary operations. All transactions are compiled, examined, and reported to factor in making, regulatory bodies, and tax collection organizations as part of the accounting cycle.
A lawsuit for an injunction is brought to court when someone infringes any contract clause relating to not competing. An equitable relief is where a court directs a party to carry out a certain act or desist from doing so. Therefore, option D is the correct option.
Learn more about Accounting , Here:
https://brainly.com/question/29108212
#SPJ1
After passing his CPA exam, Mohammad is hired by Big Three Accounting, Inc. Part of his contract includes a covenant not to compete. If, after working for three years, Mohammad retires from Big Three Accounting and subsequently violates the covenant not to compete, what equitable remedy is available to Big Three Accounting, Inc.?
a. Rescission O b. Specific Performance O c. Reformation O d. Injunction
A PPC is curved because
A. Some productive resources are better at certain tasks than other
resources
B. There is a limited amount of productive resources
C. Some goods are harder to make than other goods
Option C is correct regarding PPC curve.
Why is the PPC a curved line and not a straight line?Since there is a cost associated with making a decision, such as when the amount of one good produced is higher and the quantity of the other is low, it is always represented as a curve rather than a straight line. It is called as opportunity cost.
What is a PPC curve?A model called the Production Possibilities Curve (PPC) illustrates the trade-offs involved in splitting resources between the production of two items. The PPC can be used as an example to explain the ideas of scarcity, opportunity cost, efficiency, and economic growth and contraction. Consider Carmen, a carpenter who divides her time between manufacturing tables and creating bookcases. Given her present resources, the PPC would display the maximum number of tables or bookcases she could erect. If she had rising or constant opportunity costs, the PPC's shape would show it.
To know more about PPC curve visit: brainly.com/question/28616860
#SPJ1
what symptom must be reported to a manger
vomiting, diarrhea, jaundice, or a fever accompanied by a sore throat
(a) List the main functions of CU and ALU. [4]
(b) Write the logical steps taken by a computer system along with the roles of
its main units in each step while transforming input data to useful
information.
Answer:Controlling and arithematic operations
Explanation:
a) The main functions of the Control Unit (CU) and Arithmetic and Logic Unit (ALU) in a computer are:
Control Unit: The CU is responsible for controlling the overall operation of the computer. It fetches instructions from memory, decodes them, and then activates the necessary circuits to execute the instructions.
Arithmetic and Logic Unit: The ALU is the part of the computer that performs arithmetic and logical operations. It can add, subtract, multiply, and divide numbers, as well as perform logical operations such as AND, OR, and NOT.
b) Here are the logical steps taken by a computer system, along with the roles of its main units, in transforming input data to useful information:
Input: The input data is entered into the computer through some type of input device, such as a keyboard or a scanner.
Storage: The input data is stored in the computer's memory (e.g., RAM or hard drive) for processing.
Processing: The Control Unit fetches instructions from memory and decodes them. It then activates the necessary circuits in the Arithmetic and Logic Unit to perform the required operations on the input data.
Output: The processed data is sent to some type of output device, such as a display or printer, for presentation to the user.
For more details,
https://brainly.in/question/9450959
How do deductions affect the amount of a paycheck?
Deductions are amounts that are subtracted from an employee's gross pay (their total earnings before any deductions or taxes are taken out) to determine their net pay.
Several types of deductions may be taken out of a paycheck, including taxes, insurance premiums, and retirement plan contributions.
Additionally, some deductions, such as those for 401(k) contributions, are made on a pre-tax basis, which means that they are taken out of an employee's gross pay before taxes are calculated. Other deductions, such as taxes and insurance premiums, are taken out of an employee's gross pay after taxes have been calculated.
Employers must abide by the laws and regulations of the state and federal governments when it comes to deductions, and provide their employees with detailed information about the deductions taken out of their paychecks.
In summary, deductions are amounts that are subtracted from an employee's gross pay to determine their net pay and can include taxes, insurance premiums, and retirement plan contributions. Employers must take these deductions legally and should provide employees with detailed information about what deductions are being taken out of their paychecks.
Learn more about Paycheck:
https://brainly.com/question/29052811
Explain right to be heard with examples
The right to be heard means that, depending on their age and maturity, children can be involved in decisions and issues that affect them.
What is the right to be heard?The right to be heard (including the participation of children) is a principle of child rights as defined in the United Nations Convention on the Rights of the Child. According to article 12 of the Convention, children have the right to express their views on all matters that affect them, and their views must be given due weight according to their age and maturity. This right applies equally to children's participation in social and political affairs, and to judicial and administrative proceedings. As a general principle, children's right to be heard should be addressed not only as vulnerable individuals with special protection needs, but also as informed decision makers, rights holders and active members of society. It reflects the child's notion of 'agency', The right to a hearing in article 12 is closely related to other articles of the Convention, which together form the so-called 'participation rights' of children and the recognition of children as citizens with rights holders. Emphasis on understanding.learn more about the right to be heard
https://brainly.com/question/1175570
#SPJ1
Who is best steel supplier company in Dubai?
Answer:
The best steel supplier company in Dubai is Al Ameen Steel Fabrication Engineering LLC.
Explanation:
Before computerization or data analytics, how would you companies find that they had duplicate payments?
Answer:
Before computerization or data analytics, companies would have had to manually review their payment records and invoices to identify duplicate payments.
Explanation:
This would involve manually checking for discrepancies in amounts, payment dates, and other key data points. This process was time consuming and error-prone, but necessary to ensure that the company was not double paying for goods or services.
Thomas planned to set up a business that build custom house for high net-worth customers in Upstate NY on January 1st, 2018. He would borrow $1,500,000 from a bank to invest in the business as star-up capital and receive a minimum salary of $5,000/month.
Here is the list of some related items or products that he would need to start the
business:
- Lumber
- Roof
- Concrete
- Insulation
- Ducting
- Paint
- Corporate office building
He needs to hire you as an accountant to help his financial and accounting work, and one supervisor who is in charge of the supervision of building custom houses. His business’ cost drivers are provided in Table 1.
Question 1.1 - Cost Classification (10 points)
Required: Thomas needs your help in classifying the various costs. In order to manage these costs, he wants them identified using the information below. He asked that you use Table 2 (page 3) for your answers.
a) Behavior: fixed or variable cost
b) Traceability: direct or indirect
c) Financial reporting: product or period
d) If product cost, identify which items are direct materials, direct labor or
manufacturing overhead.
Question 1.2 - Costing Systems (10 points)
Thomas discussed the business plan with you. He was told that there are three different types of costing systems that exist in organizations – job order, process costing and activity based costing.
Required: Which type of costing system is his business most likely to use? Discuss?
I have it completed just need to check my work... would appreciate the help as soon as possible.
Answer 1.1:
a) The behavior of the costs listed in the question can be classified as follows:
Lumber: Variable cost
Roof: Variable cost
Concrete: Variable cost
Insulation: Variable cost
Ducting: Variable cost
Paint: Variable cost
Corporate office building: Fixed cost
b) The traceability of the costs can be classified as follows:
c) The financial reporting of the costs can be classified as follows:
d) Lumber, roof, concrete, insulation, ducting, paint: Direct materials
Which type of costing system is his business most likely to use Discuss?Based on the information provided, it seems that Thomas' business is most likely to use a Job Order Costing System. This is because the business is building custom houses for high net-worth customers, which means that each house is unique and customized to the customer's specifications. This type of work is best suited for job order costing system, where the costs are accumulated for each specific job, and the cost of each custom house can be calculated separately. In contrast, Process Costing is used when the same products are being produced in large quantities, and Activity Based Costing is used to assign indirect costs to products or services based on the activities that go into producing them.
Learn more about business in brainly.com/question/15826604
#SPJ1
What is the primary objective of most businesses
what are 3 important parts of budgets that you need to know each month
The Gamma Corporation made a public announcement today in which it shared its plans to buy back its common stock shares in the total amount of $62,000. Right now, this corporation has 420,000 stock shares outstanding. The price for each share in today's market is $47.09.
After buying back the stock shares, the price for each share will equal:
After buying back the stock shares, the price for each share will equal t0 $8.10.
What are the shares about?To calculate the price per share after the buyback, you need to first determine the total value of the buyback. To do this, you can multiply the number of shares being bought back (62,000) by the price per share ($47.09).
(62,000) * ($47.09) = $2,906,180, this is value for the buyback.
Next, you need to find the total number of shares outstanding after the buyback. To do this, you can subtract the number of shares being bought back (62,000) from the total number of outstanding shares (420,000).
So: (62,000 -420,000) = 358,000
This gives you a total of 358,000 outstanding shares after the buyback.
Finally, you will have to divide the total value of the buyback ($2,906,180) by the total number of outstanding shares after the buyback (358,000) to find the price per share. This gives you a price per share of $8.10 after the buyback.
Learn more about stock from
https://brainly.com/question/28539863
#SPJ1
Select all that apply) Alberto is a prior client, but you are having trouble locating him when you enter his name, phone number and date of birth. How else can you search for Alberto in Appointment Manager?
Using an email address.
Using his full Social Security number.
Using his spouse’s name.
Using a zip code.
One can search for Alberto in Appointment Manager by Using an email address.
What is Social security number?A social security number, often known as an SSN, is a special identification number used by citizens of the United States and other inhabitants of the nation.
The tool designed to manage your appointments is called appointment manager. With plenty of options, including the ability to specify opening days and hours, lunch breaks, numerous appointments at once, recurring appointments, and search and book services from other providers, it is simple to use, adaptable, and suitable with the majority of business and personal schedules.
Therefore, Option (a) is correct.
Learn more about Social security number, here;
https://brainly.com/question/23913541
#SPJ2
SMART goals are recorded here and lay the groundwork for the marketing plan.
O market analysis
O marketing strategies
O statement of objectives
O competitive analysis
SMART goals are recorded here and lay the groundwork for the marketing plan: C. statement of objectives.
What is marketing?In Business management, marketing can be defined as a strategic process which typically involves developing promotional techniques and sales strategies by a business firm to enhance the availability of goods (products) and services, in order to meet the needs of the end users or consumers through advertising and market research.
What are SMART goals?In Business management, SMART goals can be defined as a well-established tool that can be used by an individual, a project manager or business organization to plan (create), track and achieve (accomplish) both short-term and long-term goals.
Generally speaking, SMART is a mnemonic acronym and it comprises the following elements:
SpecificMeasurableAchievable or Attainable.Realistic (results oriented).TimelyIn this scenario, we can reasonably infer and logically deduce that SMART goals are recorded as statement of objectives because they would lay the groundwork for the marketing plan.
Read more on SMART goal here: brainly.com/question/18118821
#SPJ1
Antonia is a nonresident of California who is under 50 years of age. During the year, she worked temporarily in California. Her California compensation is $1,000, which she reported on Schedule CA (540NR), column E. Her Federal compensation is $10,000. Her allowable IRA deduction on her Federal return is $5,000. Antonia’s allowable California IRA deduction that she reports on Schedule CA (540NR), Part II, line 19, column E, is what amount?
Antonia’s allowable California IRA deduction that she reports on Schedule CA (540NR), column E is B. $1,000.
What is tax deduction?An option to lower taxable income is a tax deduction. A standard deduction is a single, predetermined deduction. Higher-income taxpayers frequently have significant deductible expenses, such as state and local taxes paid, mortgage interest, and charitable contributions, which is why itemized deductions are popular.
The amount of the California deduction for IRA is the same as the federal deduction. However, the California deduction may be limited by California compensation or by California self-employment income.
Therefore her deduction would be $1000.
Learn more about tax on:
https://brainly.com/question/25783927
#SPJ1
Antonia is a nonresident of California who is under 50 years of age. During the year, she worked temporarily in California. Her California compensation is $1,000, which she reported on Schedule CA (540NR), column E. Her Federal compensation is $10,000. Her allowable IRA deduction on her Federal return is $5,000. Antonia’s allowable California IRA deduction that she reports on Schedule CA (540NR), column E, is what amount? a) $0 b) $1,000 c) $2,000 d) $4,000
Answer: B
Explanation: As a NR She is able to claim the amount of her CA earned income.
How could a new manager use Vineet Nayar's principle of "employees first, customers second (EFCS)"?
Employing a bossless environment
Recognizing and providing learning opportunities as needed
Keeping tabs on every detail of an employee's project
Keeping the status quo in their current environment
Answer:
Vineet Nayar's principle of "employees first, customers second" suggests that a manager should prioritize the well-being and development of their employees in order to ultimately improve the experience for customers. There are several ways a new manager could put this principle into practice:
Implementing a "bossless" environment: One way to empower employees is by creating a flat organizational structure where decision-making is decentralized. This can create a sense of ownership among employees, and they may feel more motivated to work towards achieving company goals.
Recognizing and providing learning opportunities: A manager can invest in the development of their employees by recognizing their strengths and providing them with opportunities to learn new skills. This can help employees to advance in their careers, which can ultimately lead to a more motivated and engaged workforce.
Keeping tabs on every detail of an employee's project: A manager who is invested in the success of their employees will want to stay informed about the progress of their projects. Keeping close tabs on an employee's project can help a manager to identify and address any roadblocks or issues that might be preventing the employee from reaching their full potential.
Keeping the status quo: The principle of EFCS is not about keeping everything the same, the idea is to focus on employee first and they will bring the change that customer needs. A manager should be open to change and experimentation. While it's important to maintain a sense of stability in the workplace, it's also important to be open to new ideas and approaches to improving the experience for both employees and customers.
It's worth noting that implementing EFCS takes time and needs to be approached with a sense of empathy. Putting this principle in practice requires a manager to have a deep understanding of their employees' needs and aspirations, and to be willing to make changes to the organization and to their own management style in order to create a more positive and fulfilling work environment for everyone.
How does a decrease in the price level affect the quantity of real GDP supplied in the long run?
A. Changes in the price level do not affect the level of GDP in the long run.
B. In the long run, a decrease in the price level increases inflation, which will decrease real GDP.
C. In the long run, a decrease in the price level will increase real GDP.
D. In the long run, a decrease in the price level decreases inflation, which will decrease real GDP
Are equipment and supplies expenses that would be included on an income statement, I’m lost trying to create a balance sheet, income statement and owners equity with these figures!
Yes. Equipment and supplies expenses would be included on a company's income statement. This is because they are considered expenses since the company is purchasing them with the intent to use the items for a finite period of time and the costs will be recognized over time. Assets, on the other hand, would refer to items that the company has purchased with the intent on using or selling the items for an indefinite period of time.
Networking is an example of this section of the marketing plan.
O marketing strategy
O marketing tactic
O competitive analysis
O market analysis
Networking is an example of A.marketing strategy section of marketing plan.
What is Network marketing?Network marketing is a type of business that relies on independent salespeople selling to other people one-on-one while frequently working from home.
Network marketing is a type of marketing where people use their own networks to expand their businesses or sell products. With the typical implementation of a training and mentoring procedure for new employees, these networks are leveraged to generate leads and recruit clients or partners.
Therefore, option A is correct.
Learn more about marketing at:
https://brainly.com/question/14457086
#SPJ1
a. At the beginning of the year, Addison Company's assets are $176,000 and its equity is $132,000. During the year, assets
increase $80,000 and liabilities increase $59,000. What is the equity at year-end?
b. Office Store Company has assets equal to $224,000 and liabilities equal to $194,000 at year-end. What is the equity for
Office Store Company at year-end?
c. At the beginning of the year, Quaker Company's liabilities equal $69,000. During the year, assets increase by $60,000,
and at year-end assets equal $190,000. Liabilities decrease $18,000 during the year. What are the beginning and ending
amounts of equity?
At the beginning of the year, Addison Company's assets will be:
a. The equity at year-end will be $197,000.
b. The equity for Office Store Company at year-end will be $30,000.
c. The beginning and ending amounts of equity will be $103
What is assets?
Assets are items of value owned by an individual or an organization. Assets are divided into two categories: tangible and intangible. Tangible assets are physical in nature, such as cash, land, buildings, equipment, inventory, and investments. Intangible assets are non-physical, such as intellectual property, goodwill, copyrights, and trademarks. Assets can be used to measure the value of a business and its performance.
a. Equity at year-end = $176,000 + $80,000 - $59,000 = $197,000
b. Equity for Office Store Company at year-end = $224,000 - $194,000 = $30,000
c. Beginning equity = $69,000; Ending equity = $190,000 - $69,000 - $18,000 = $103
To learn more about assets
https://brainly.com/question/27972503
#SPJ1
What entrepreneurial skills do you think would be necessary to start a DJ business?
Answer:What Skills Do You Need To Make Money As A DJ Entrepreneur? · Ambition · Drive · Discipline · Leadership · Creative Thinking · Strategic Thinking.
Explanation:
Which of the following generally includes a Tally column? a. bar graph, b. pie chart, c. frequency distribution, d. range
Answer:
C. frequency distribution is the answer.
Explanation:
what is tertiary production?
Tertiary production refers to the service sector of an economy. It includes industries such as retail, hospitality, healthcare, education, and finance. This sector provides services to consumers, rather than producing tangible goods. Tertiary production is also known as the services sector, or the service economy. It is considered a key driver of economic growth, as it creates jobs, generates revenue, and contributes to overall economic activity.
To learn more about tertiary sector :-
https://brainly.com/question/28919542
Month’s transaction for Alem Photographic Studio are use based on their occurrence during March, 2012.
Hill Photographic Studio is a service-oriented business owned and run by Ann Hill. The balance sheet accounts, income statement accounts, and the chart of accounts serve as its foundation.
What is Transaction?An agreement or communication between a buyer and a seller to trade products, services, or assets in exchange for money is a financial transaction. Any trade involves a shift in the financial situation of two or more entities, whether they be people or businesses. There are always one or even more financial assets involved in a financial transaction, most frequently money or another pricey object like gold or silver. Financial transactions come in a wide variety of forms. The most frequent kind, purchases, take place when a consumer is sold a thing, service, or other commodity in exchange for cash. The majority of purchases are done with cash, which can be physical money, debit cards, or checks. Credit, which provides instant access to funds in return for payback at a later time, is the other primary method of payment.
To know more about Transaction visit:
brainly.com/question/24730931
#SPJ1
What is your favorite quote? At the top of your journal entry, type out one quote that is a source of inspiration or motivation for you. Place quote marks around it and include an APA style in-text citation next to it.
In a paragraph of 8-10 sentences, explain why you like this quote. Develop your paragraph by sharing personal examples, explanation, and connections to other ideas in this course or other media you have seen, heard, or read.
After your paragraph, create an APA style reference entry for the website or page where you found this quote.
A quote that can be a source of inspiration or motivation for the development of knowledge and critical reasoning is:
"Reading provides the spirit with materials for knowledge, but only thinking makes what we read our own". (John Locke)What is critical reasoning?It corresponds to the ability of human beings to analyze a theory, opinion and vision on a topic according to their own perspectives and rational and logical precepts, always seeking to observe, investigate, contest and prove a thought taken as true.
Therefore, the phrase of the famous Enlightenment thinker John Locke helps in understanding the importance of thought for society, taking reason as the source of knowledge and development of society and individuals.
Find out more about critical reasoning on:
https://brainly.com/question/19755243
#SPJ1
I want to create a projject to get funds for education for all people who can not afford them
Create and distribute your fundraising effort. Organize offline fundraising activities. Ask nearby companies to reciprocate donations. Sponsor group activities. Gather contributions for a school fundraiser are some method.
What is fundraising?Fundraising, often known as fund-raising, is the process of soliciting and accumulating voluntarily contributed funds from people, businesses, nonprofit organizations, or state agencies.
The ideas that are used for fundraising can be:
Make clever online donation forms.Launch a dough fundraising campaign.Hold a shoe sale to raise money.Make a fundraising event using pledges.Organize a scratch-off ticket school fundraiser.Start a peer-to-peer crowdfunding campaign.Offer school supplies for sale to raise money.Encourage the community to make matching gifts.Learn more about fundraising , Here:
https://brainly.com/question/18688531
#SPJ1
The question is incomplete, the complete question will be :
I want to create a project to get funds for education for all people who can not afford them. What can be the ideas that are used for fundraising
HELP
Which of the following is not true of how you should give directions to a visitor or guest?
You should create a mental picture of the entire route in your mind and picture yourself walking or driving it along with the guest.
You should give a travel time estimate for the whole trip from start to finish instead of from landmark to landmark, since that gets confusing.
You should give your guest the simplest route, not the quickest, because you don't want them to get lost along the way.
You should ask the customer to repeat the directions back to you so you can make sure they have understood them properly.
Answer:
The statement "You should give your guest the simplest route, not the quickest, because you don't want them to get lost along the way." is not true. It is usually best to give the quickest route to the destination, as long as it is not too complicated or confusing. It is important to provide clear and concise directions to help the guest arrive at their destination efficiently and without getting lost. However, if the quickest route is very complicated or difficult to follow, it may be more helpful to provide a simpler route that is easier for the guest to understand and follow. Asking the guest to repeat the directions back to you can also be a helpful way to ensure that they have understood the directions properly.
Explanation:
Describe the fiscal policy action that is discussed in the article including is such a such as is under the bed approve or reject it will the fiscal policy action discuss in the article promote price stability fallen ploy Ment and economic growth is playing with the fiscal policy action discussing the article if approve contribute to the creation of a budget surplus or a budget deficit will this likely increase decrease or not affect the national debt explain did you approve or disapprove of the fiscal policy action describe in the article explains your response and identify at least one trade out for your choice
In economics and political science, fiscal policy is the use of government revenue collection and expenditure to influence a country's economy.
What is the meaning of Fiscal Policy?Fiscal policy is the term used to describe how the government uses taxation and spending to influence the economy. Governments frequently utilize fiscal policy to promote strong, long-term growth as well as to reduce poverty.
Fiscal policy refers to the tax and spending plans of the federal government. Fiscal policy decisions are largely made by the Administration and Congress with little input from the Fed.
Learn more about the Fiscal Policy here:
https://brainly.com/question/27250647
#SPJ1