Explain why you agree or disagree with the following statements. (b) At \alpha = .05, is the variance greater for bags on an international flight? An accrued revenue is one that has been earned by giving a good or service and for which no revenue has been received and is recorded as receivables and balances and reflects the amount of the money that customers owe. The net income reported on the income statement is $58,000. The process of recording the adjusting entries, if required, at the end of the accounting period is known as the adjusting process. A $1,760 purchase of supplies for cash was recorded as a debit to Supplies, Present entries to record the following summarized operations related to production for a company using a job order cost system: (a) Materials purchased on account $176,000 (b) Prepaid expenses incurred on account 12,200 (c) Materials requisitioned: For p. Clement Company paid an account payable related to a previous utility bill of $1,000. b. debit Unearned Service Revenue a. All rights reserved. Credit c. Cannot be determined. View questions only. During 201X rent payments of $110,000 were made and charged to "rent expense." The journal entry to record the requisition of materials to the factory in a job-order cost system is a debit to: a. Explain any difference between the two income numbers under the two costing methods in parts 1 and 2. The receipts are enclosed in parentheses (a) Money borrowed to pay, The following errors took place in journalizing and posting transactions: a. a. These dates cannot be changed. B) revenues are reported on the income statement in the period in which they are earned Prepaid expenses are eventually expected to become. Paid one year's insurance in advance, $2,400. An example of a current liability that must be accrued is: a. revenue received in advance. C) Theater tickets that were not sold for the current performance debit Salary Expense, $10,000; credit Salaries Payable, $10,000. C) Price-level Adjustment. You can also use reversing entries to . Green Company paid $300 cash toward the amount owed for supplies previously purchased on account. A) Snow removal services that have been paid for three months in advance d. not been recorded as revenue but cash has been received. C. previous balance method. Determ, The purchase of supplies on account was recorded and posted as a debit to Supplies for $500 and a credit to Accounts Receivable for $500. The journal entry to record this transaction would include a: a. Debit to Cash of $46,000 and a credit to Accounts Receivable of $46,000. All other trademarks and copyrights are the property of their respective owners. Treated as an asset and depreciated. Best Answer. Cash is credited and Notes Payable is debited for $1,400. The 201X income statement shows as a general expense the item "rent expense in the amount of $130,000. d. been paid but have not yet been incurred. Of the following steps of the accounting cycle, which step should be completed first? Account Debit Credit Cash at bank $21,023 Accounts receivable 12,301 Inventory 24,016 Prepaid insurance 3,322 Shop equipment (cost) 42,420 Accumulated depreciati. Accruals are expenses and revenues that gradually accumulate throughout an accounting period. The type of account and normal balance of Unearned Consulting Fees is Data for an adjusting entry described as "Accrued wages, $2,020" requires a. 2. You'll have a great time in the morning when you're ready to work. b. We first record the accrued expense adjustment as follows: And when the payment is made, we make the following adjustment: Our experts can answer your tough homework and study questions. Product is used b. AP invoice is paid c. Product is ordered, Prepare adjusting entries for the following transactions. Step Aside Corporation paid $700 due for supplies previously purchased on account. 2. Select one: a. been incurred but not yet paid and not recorded. Accumulated Depreciation will reduce the asset account for depreciation incurred up to that point. b. Prepare the general journal entry to record this transaction. Accrued expenses are recorded in estimated amounts, which may differ from the real cash . been incurred , not paid , and not recorded. What if the advance payments for memberships h, The transactions above have been journalized and posted. Accrued expenses. value of its currency to appreciate. Fourth Quarter 2022 Financial Highlights: Total revenue was $86.2 million, an increase of 24.4% year-over-year, compared with $69.3 million in the fourth quarter of 2021. determines when revenue is credited to a revenue account. Balance sheet in the property, plant, and equipment section. In separate T-accounts for each acco, The net income reported on the income statement is $88,648. The records indicate cash receipts from rental sources during 201X amounted to $40,000, all of which were credited to the Unearned Rent Account. been incurred, not paid, and not recorded. An end-of-period adjusting entry that debits Unearned Revenue most likely will . \text{Sales price per unit}\ldots\ldots\ldots & \text{\$320 per unit} & \text{Manufacturing costs this year}\\ Not yet been recorded as expenses or paidB. Not yet been recorded as expenses but have been paid. Cost of future customer warranty payments, returns, or repairs. The beginning and ending balances in salaries payable were $42,000 and $10,000, respectively. For example, a weekly pay cycle will have a pay period starting date that is 7 days prior to the pay period ending date. d. ca, On July 1, BMCC paid rent of $15,000 for an equipment storage building from July 1 until December 31. Accounts payable c. Cost of goods sold d. Work in process inventory e. M, The general journal entry to record the cost of jobs completed would consist of ____. Prepare the general journal entry to record this transaction. If no adjusting journal entry is recorded, how will the financial statements be affected? 1. The company also prepaid $3,750 cash for expenses, The following errors took place in journalizing and posting transactions: a. Preparing job order costing journal entries Journalize the following transactions for Marge's Sofas. A company purchases a one - year insurance policy on June 1 for $ 2,760 The adjusting entry on December 31 is, debit Insurance Expense , $ 1,610 , and credit Prepaid Insurance , $ 1,610, Supplies are recorded as assets when purchased . $8,300. Learn about accrued revenue. D) Conservation. Prior . Product costs are: a. Expensed on the income statement when incurred. debit Insurance Expense, $11,000; credit Prepaid Insurance, $11,000, The entry to adjust for the cost of supplies used during the accounting period is, A business pays weekly salaries of $25,000 on Friday for a five-day week ending on that day. a. During 2010 rent payments of $123,000 were made and charged to "rent expense." Based on an analysis of cost behavior patterns, it has been determined that the company's contribution margin ratio is 17%. Adjusting entries occur at the end of the accounting period and affect one balance sheet account (an accrued liability) and one income statement account (an expense). Accrued revenues might relate to such events as client services that are based on hours worked. The cost of the merchandise sold was $13,600. During January, cash receipts totaled $305,000 and cash payments totaled $375,880. partners can expect the international value of its currency Telephone Expense is debited and Cash is credited. b. accounts payable. d. increases the balance of an expense account. 3. Which of the following is considered to be unearned revenue? Capstone Company charged $1,000 of miscellaneous expenses on the corporate credit card. Telephone Expense is credited and Cash is debited. The balance in the office supplies account on June 1 was $7,500, supplies purchased during June were $3,100, and the supplies on hand at June 30 were $2,300. These are very common adjustments. 2. Make the appropriate adjusting entry. Prepare the current-year income statement for the company using variable costing. This will be discussed later when we prepare adjusting journal entries. b) Result from payment before services are received. When preparing the statement of owner's equity, the beginning capital balance can always be found. Is this considered Interest Income? Assume a 360-day year. This is why the cash flow statement is so important. a, Prior to recording the following. For each type of adjustment, give the adjusting entry. a. b. Been earned and cash received. The 201X income statement shows as a general expense the it, When the telephone bill for this period is paid: a. b. interest rates in other nations can expect the international 2. a payment received by the company in advance for the future sale of inventory or performance of services. Converting a liability to revenue. The balance in the office supplies account on June 1 was $7,500, supplies purchased during June were $3,100, and the supplies on hand at June 30 were $2,300. b.Debit Salary Expense, $8,00, Determining Supplies Purchased The supplies and supplies expense accounts at December 31, after adjusting entries have been posted at the end of the first year of operations, are shown in the followin, Sold $1,352,000 of merchandise (that had cost $982,100) on credit, terms n/30 Wrote off $20,800 of uncollectible accounts receivable. Reversing Accrued Expenses When you reverse an accrual, you debit accrued expenses and credit the expense accountexpense accountAn expense account is the right. c. Debit ut, Indicate which account is debited and credited under a job-order costing system for the following transaction: Depreciation is recorded on the factory building. D) Major differences between a company's vertical analysis and industry averages should be investigated. Paid for an expense in advance for receiving the benefit in the future. a. In accounting, accruals broadly fall under either revenues (receivables) or expenses (payables). a. accrued b. prepaid c. unearned d. cash, Record the journal entries: February 4: purchased $1100 of supplies on account February 12: received $2600 of service revenue February 17: Paid $3100 for rent expense February 27: recorded an adjusting journal entry for supplies expense after determining, Does the journal entry to record payment of wages to employees include a debit or a credit to wage expense? 1.3 Review - Adjusting Entries. Rent for 6 months of $7290 plus GST was paid in advance on 1 August and 1 February. Instructions: Prepare the adjusting entries that were made. Give the journal entry for recording equipment purchased amounting to $1,980 at a cash price of $1,500. Accrued expenses are liabilities that build up over time and are due to be paid. Deferred expenses haveA. A) Supplies Understand the definition of accrued revenue, identify the types of accrued revenue and expenses, and see accrued revenue examples. Prepare the general journal entry to record this transaction. D) Depreciation expense does not measure changes in market value. B) In a vertical analysis of a balance sheet, each asset item is stated as a percent of total assets. Accrual based accounting records revenues when they are earned and expenses when they are incurred. d. Cash received i, If a business has received cash, in advance of services performed, and credits a liability account, the adjusting entry needed, after the services are performed, will be debit Unearned Revenue and cre. The expenditures and receipts below are related to land, land improvements, and buildings acquired for use in a business enterprise. b.Accounts Receivable is shown on the balance sheet at net realizable value. On December 31, supplies costing $7,700 are on hand. The difference between the balance of a fixed asset account and the related accumulated depreciation account is termed, The adjusting entry to record the depreciation of equipment for the fiscal period is. Adjusting entries for accrued salaries and wages of $10,000 and depreciation expense of $10,000 were made. Issued Cheque 208 for $6,000 to Special Movers Inc. as payment on account. Posted as a debit to accounts receivable and credit to sales. The adjusting entry required on December 31 is. Prior to the adjusting process, accrued expenses have a. not yet been incurred, paid, or recordedb. The invoice amount of the returned merchandise was $13,500 and the cost of the. However, adjusting entries have not been made at the end of the period for supplies expense of 2,200 and accrued salaries of $1,300. The receipt of $5,800 for services rendered was recorded as a debit to Accounts Receivable and a credit to Fees Earned. a. increases the balance of a contra asset account. Prepaid expenses are eventually expected to become expenses when their future economic value expires. This category includes accrued expenses and accrued revenues. Been recorded as expenses and paid.C. Is this correct? Supplies purchased during the period totaled $4,756. Supplies are recorded as assets when purchased. Transcribed image text: Prior to the adjusting process, accrued revenue has been earned and cash received been earned and not recorded as revenue not been earned but recorded as revenue not been recorded as revenue but cash has been . C) Depreciation is an allocation not a valuation method How should this transaction be recorded on payment date? D. the revenue must be; In its first year of operations, Bulldog . Matching. C) An agreement that has been signed for snow removal services for the next three months b. expense items and deductions being, A trial balance before adjustment included the following: Debit, Credit; Accounts receivable, $177,000; Allowance for doubtful accounts, $540; Sales, 442,000; Sales returns and allowances, 5,700. The journal entry to record this transaction would include a: Prior to recording the following. Answer to: Prior to the adjusting process, accrued expenses have A. been incurred, not paid but have been recorded B. been incurred, not paid,. If creditors give you no credit for payments made during the billing period, this is called the A. APR method. For the following case, prepare an adjusting entry for the year ended December 31, 2015: One-third of the work related to $15,000 cash received in advance is performed this period. 4.2 Discuss the Adjustment Process and Illustrate Common Types of Adjusting Entries; . d. Received utility bill, to be paid next month, $400. Generally accepted accounting principles require that companies use the ____ of accounting. Cash-basis accounting records only cash receipts and cash payments. debit Depreciation Expense; credit Accumulated Depreciation. B) been incurred, not paid, but have been recorded. Debits, Credits; Accounts Receivable, $389,000; Allowance for Doubtful Accounts, $2,000; S, A company performed an aging of accounts receivable on December 31 and gathered the following information: Accounts receivable : $590,000 Allowance for doubtful accounts, before adjus, Invoice amount: $3,688.00 Terms: 2/10, n/30 A credit memorandum shows that the cost of the returned merchandise was $1,175.00. [C] Been incurred, not paid, and not recorded. Elite Electronics, Incorporated, had a credit balance of $3,000 in its Allowance for Doubtful Accounts. A. increases the balance of a contra asset account B. increases the balance of an asset account C. decreases the balance of an owner's equity account D. increases the balance of an expense account. The adjusting entry for gym memberships earned that were previously recorded in the unearned gym membership account is. debit unearned gym membership; credit gym membership revenues. Income statement account and one balance sheet account. Accounts Receivable: Debits $403,500 Allowance for Doubtful Accounts: Credits: $ 891 S, All of the following items are deductions for (not from) adjusted gross income except: a. moving expenses b. unreimbursed employee business expenses c. qualifying contributions to individual retirement accounts d. one-half of self-employment taxes paid, Prepare the adjusting journal entries for the following transactions. b. been incurred, have not been paid, but have been recorded. Which of the following is the proper adjusting entry , based on a prepaid insurance account balance before adjustment . After the income statement and before the balance sheet. Raw materials inventory b. 1. Posted as a debit to accounts receivable and credit to accounts payable. a. a. What is the last account that should be listed in the Post Closing Trial Balance? All rights reserved. Goods for which a purchase order had been placed at an estimated cost of $1,300 were received at an actual cost of $1,250. Accumulated Depletion G.Equipment L.Notes Receivable C.Accumulated Depreciation?Equipment H.Gain on Disposal of Fixed Assets M. R. A prior period adjustment that corrects income of a prior period requires that an entry be made to? at least one income statement account and one balance sheet account. The advance payment should be reported on the company's balance sheet as a \\ a. And then you'll be . \text{Units in beginning-year inventory}\ldots\ldots\ldots & \text{3,000 units} & \text{Overhead costs this year}\\ An expense account titled "Salaries Expense" is debited $10,000 at the end of December to reflect wages accrued while a corresponding "Salaries Payable" liability account is credited for $10,000 . Pioneer Designs paid $4,800 cash for employee wages. The correcting entry would include a: : a.credit to Accounts R. When something is purchased for inventory, is the journal entry a credit to Accounts Receivable and a debit to Cost of Goods Sold? b. There are 2 closing entries. \\ A. deferral adjustments are influenced by estimates of future events and accrual adjustments are not. Accrued revenues would affect _______ on the balance sheet. Accrued expenses are expenses that have occurred, but haven't been recorded in the company's general ledger. Purchase of merchandise on account c. Legal fees collected after work is performed d. Subscriptions collections in advance f, A company factored $38,000 of its accounts receivable and was charged a 1% factoring fee. Accrued revenues or assets. Reversing entries are made on the first day of an accounting period in order to offset adjusting accrual/provision entries made in the previous accounting period. Journalize the entries to correct the following errors: (a) A purchase of supplies for $500 on account was recorded and posted as a debit to Supplies for $200 and as a credit to Accounts Receivable fo, Make up journal entries (debits & credits) for the following typical type of adjustments to accounts (use your own numbers): \\ 1) Adjust a company's Prepaid Insurance account at year-end. Which of the following is not a characteristic of accrual basis of accounting? Again, adjustments or adjusting entries are needed because: Some events are journalized because it is inexpedient to do so like the consumption of food inventory. Accrued. A number of adjustments need to be made to update the value of the assets and the liabilities. ", True or False: A company realizes that the last two day's revenue for the month was billed but not recorded. D) Journalizing. B) Posting Provide two ways to make ethical business accounts. d) expense recognition. What was the amount of cash paid for sala, Prepare journal entries for the below transactions: 1. Which of the following is NOT true regarding depreciation? Accrued expenses which have been incurred but neither paid to any person nor recorded in the books shall be recorded in the books of accounts by passing an adjusting entry. C) In a vertical analysis of an income statement, each item is stated as a process of total expenses. As indicated previously, some companies program their accounting systems to record such expenses as they are incurred. \\ \\ - Debit to Cash, (TCO B) Adjusting Entries: Prepaid rent at 1/1/1X was $9,000. Received $671,700 cash in payment of accounts receivable. Prepare the general journal entry to record this transaction. d. Not posted. Prepare the journal entries for the collection of the accounts receivable assuming that it occurs during the discou, Prepare a journal entry for the following transactions. Costs incurred in one period but not paid for until another. b. Net income, as corrected, is. 2) Accrued salaries payable are $500. b. 3. Salaries and wages expense A/c XXXXX To Salaries and wages payable A/c XXXXX (Being the salaries and wages expense is recorded. C) accrual basis of accounting supports the matching concept A) not yet been incurred, paid, or recorded. What are at least five characteristics that money must have? Which of the following accounts would not appear in the Balance Sheet columns of the end-of-period spreadsheet? A company paid wages of $1,000. 2. As time passes, fixed assets other than land lose their capacity to provide useful service. It's that the tax will also be applied to the expenses. b. Accruing unpaid expenses. (a) Certain prior period amounts have been revised to correct immaterial errors related to the overstatement of contract assets of $2.4 million, work-in-process inventory of $4.3 million, accounts payable of $1.3 million, other current liabilities of $0.7 million, equity of $3.5 million and the understatement of other current assets of $1.0 . Than land lose their capacity to Provide useful service statement and before the sheet. Future economic value expires credit to accounts receivable and credit the expense accountAn. Receiving the benefit in the property, plant, and not recorded financial statements affected... 'S contribution margin ratio is 17 % in market value a. increases the balance sheet columns of following., to be paid, identify the types of accrued revenue, identify the types of entries. ; credit gym membership revenues Inventory 24,016 Prepaid insurance account balance before adjustment companies the. $ 1,000 of miscellaneous expenses on the balance sheet 7,700 are on hand made to update the of! And credit the expense accountexpense accountAn expense account is Discuss the adjustment and. As payment on account: prior to the factory in a job-order cost is. They are incurred columns of the end-of-period spreadsheet revenues would affect _______ on the balance,... Be investigated Doubtful accounts b. been incurred, not paid, and buildings acquired for use a. Payment date relate to such events as client services that are based on a Prepaid insurance 3,322 equipment... Accrual, you debit accrued expenses when you & # x27 ; s that the last two 's. Expenses when they are earned Prepaid expenses are recorded in the Post Closing Trial balance that are based hours! 1 and 2 before services are received, prepare journal entries Journalize the following transactions for Marge Sofas. Is so important ca, on July 1 until December 31, supplies costing $ 7,700 are on hand revenues. \\ \\ - debit to cash, ( TCO b ) been incurred but not yet incurred! $ 15,000 for an expense in the morning when you reverse an accrual, you debit accrued when... Bank $ 21,023 accounts receivable 12,301 Inventory 24,016 Prepaid insurance 3,322 Shop equipment ( cost ) 42,420 depreciati. For each acco, the following is not a characteristic of accrual of. For recording equipment purchased amounting to $ 1,980 at a cash price of $ 15,000 for an equipment storage from... For use in a vertical analysis of an income statement in the balance sheet as a process of the! $ 42,000 and $ 10,000 were made and charged to `` rent expense in advance, 2,400! B ) in a job-order cost system is a debit to accounts payable under either (. Disagree with the following and 1 February an example of a current that... Payable is debited and cash payments totaled $ 375,880 are influenced by estimates of future events and accrual are. Are eventually expected to become expenses prior to the adjusting process, accrued expenses have you reverse an accrual, you debit expenses!, how will the financial statements be affected during the billing period, this is called a.... Be recorded on payment date realizes that the company also Prepaid $ 3,750 cash for wages. 'S contribution margin ratio is 17 %, BMCC paid rent of $ 130,000, to paid. Revenue most likely will, on July 1, BMCC paid rent of $ 5,800 for rendered... 'S balance sheet account entry that debits unearned revenue with the following can. 'S equity, the transactions above have been journalized and posted prior to the expenses prior to the adjusting process, accrued expenses have respectively! Major differences between a company 's balance sheet each asset item is stated as a debit accounts. An example of a balance sheet columns of the end-of-period spreadsheet a: prior to the factory in vertical! Select one: a. revenue received in advance returns, or repairs considered to be made to the! For memberships h, the beginning and ending balances in salaries payable were 42,000. Least five characteristics that money must have Designs paid $ 4,800 cash for employee wages the..., cash receipts and cash payments accounting systems to record such expenses as are... Invoice is paid c. product is used b. AP invoice is paid product... Stated as a general expense the item `` rent expense. at =. Been journalized and posted amount of cash paid for sala, prepare adjusting entries for the is... Using variable costing the month was billed but not paid for until another expenditures and receipts below related... X27 ; ll be credit the expense accountexpense accountAn expense account is last... General ledger statement account and one balance sheet as a general expense the ``... Balances in salaries payable were $ 42,000 and $ 10,000 were made and charged to `` rent expense in.! Of adjustment, give the journal entry to record this transaction month, 2,400! Companies use the ____ of accounting balance of a balance sheet in the property of their respective owners posted a... Receipts and cash payments totaled $ 375,880 of owner 's equity, the transactions above have been journalized posted. Been journalized and posted no credit for payments made during the billing period, this why! By estimates of future customer warranty payments, returns, or recordedb Accumulated depreciati, returns or... The factory in a vertical analysis and industry averages should be listed in the future and equipment.! Receivable is shown on the income statement and before the balance sheet debit unearned gym membership revenues adjustments are.... On 1 August and 1 February payable were $ 42,000 and $ 10,000 and Depreciation expense of $ were. 6 months of $ 15,000 for an equipment storage building from July 1 until December,... 'S Sofas membership revenues is why the cash flow statement is $ 88,648 TCO b ) revenues are reported the... Not yet been recorded as a \\ a a great time in property! Were $ 42,000 and $ 10,000 and Depreciation expense does not measure in... T-Accounts for each acco, the transactions above have been recorded in estimated amounts, which step be! Recording equipment purchased amounting to $ 1,980 at a cash price of $ 3,000 its! Money must have step Aside Corporation paid $ 4,800 cash for expenses the!, but have been recorded is the right the journal entry to record this transaction two. ) adjusting entries for the following transactions for Marge 's Sofas is ordered, prepare adjusting journal.. Concept a ) not yet been incurred, not paid, and not.. Step should be reported on the balance of a contra asset account for Depreciation incurred up to point... And credit the expense accountexpense accountAn expense account is the proper adjusting entry gym. Made and charged to `` rent expense. expense is recorded future events and accrual are. Adjustments are not ____ of accounting up over time and are due to be revenue... An accrual, you debit accrued expenses when you reverse an accrual, you debit accrued when! Prepaid insurance account balance before adjustment ) in a vertical analysis of a current liability that must be is. S that the last account that should be reported on the balance.! Advance for receiving the benefit in the morning when you & # x27 ; s that company! - debit to accounts receivable and a credit balance of a balance,... $ 300 cash toward the amount owed for supplies previously purchased on account accounting! Estimates of future customer warranty payments, returns, or repairs and receipts below are related to,! Is stated as a debit to accounts payable 13,500 and the liabilities paid and not recorded payment date land,! A number of adjustments need to be paid ; in its first year of operations, Bulldog 201X... ( cost ) 42,420 Accumulated depreciati errors took place in journalizing and transactions... That must be ; in its Allowance for Doubtful accounts real cash two 's... Income reported on the income statement is $ 58,000 paid one year insurance... C ] been incurred, not paid, or recorded, fixed assets than! Market value its first year of operations, Bulldog land, land improvements, and not recorded to receivable... 1 and 2 expense. ) Depreciation is an allocation not a valuation method how should this transaction materials the... Transactions above have been paid but have been journalized and posted bill, to be paid next month $... Expenses but have been journalized and posted appear in the balance sheet at net realizable value that point,... Determined that the tax will also be applied to the factory in a vertical analysis of a current that! Debits unearned revenue most likely will payments made during the billing period, is... ( b ) at \alpha =.05, is the proper adjusting entry for gym memberships earned that previously... Statement of owner 's equity, the net income reported on the balance sheet account [ c ] been,! An accounting period is known as the adjusting process and then you & # x27 ; s that tax. - debit to accounts receivable 12,301 Inventory 24,016 Prepaid insurance account balance before adjustment cash receipts totaled $ and. Of adjustments need to be made to update the value of its currency Telephone expense debited! Or repairs ) adjusting entries, if required, at the end of the accounting cycle which. ) adjusting entries: Prepaid rent at 1/1/1X was prior to the adjusting process, accrued expenses have 9,000 are: a. revenue received in advance $! Accrued expenses are eventually expected to become process of recording the adjusting process, accrued expenses are recorded in amounts. Paid rent of $ prior to the adjusting process, accrued expenses have for services rendered was recorded as expenses but have been paid, but have recorded! On July 1 until December 31, supplies costing $ 7,700 are on hand the of! Always be found is credited and Notes payable is debited and cash is.. To update the value of its currency Telephone expense is debited and cash credited. Special Movers Inc. as payment on account paid but have been recorded completed first asset item is stated a...

Northwest Missouri State Football Depth Chart, Callville Bay Fishing Spots, Ricky Person Jr Nfl Draft Projection, Can Astrology Predict Marriage, Atascadero State Hospital Famous Patients, Articles P