The profitability index for project b PV of cash inflows/initial investment= profit index 384,000/208,000= 1.846 = 1.85
The profitability index, also called profit investment ratio and value investment ratio is the ratio of payment to the investment of a proposed project. It is a useful tool for ranking projects as it allows you to quantify the amount of value created per unit of investment.
The Profitability Index (PI) is a measure of the attractiveness of a project or investment. PI is calculated by dividing the present value of expected future cash flows by the initial investment of the project.
PI allows you to compare the profitability of two properties regardless of how much you invest in each. NPV, on the other hand, shows you exactly how profitable your investment is compared to other options, and gives you an estimate of your actual cash flow in dollars.
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in vertical analysis of the income statement, we usually express each income statement item as a percentage of: multiple choice net income operating expenses income tax expense sales
In vertical analysis of the income statement, we usually express each income statement item as a percentage of: sales.
What is income statement?Income statement can be defined as the statement that help to show the income and expense of a company in which when the income is higher than the expense it is net income and when the expense is higher than the income it is net loss.
In vertical analysis of the income statement the income statement item is often express as a percentage of sale.
Therefore the correct option is D.
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FILL IN THE BLANK. __________ work best for communities that include seasoned practitioners and professionals who are willing and able to share their expertise.
LinkedIn Groups work best for communities that include seasoned practitioners and professionals who are willing and able to share their expertise. Thus option D is correct.
What are LinkedIn Groups?LinkedIn Groups give individuals in a given field or with comparable passions a place to exchange knowledge and experiences, get advice, and forge meaningful relationships.
For professionals looking to establish a more personal connection with potential business partners and workers, a LinkedIn personal profile is the best choice. A person might describe their talents and achievements in their LinkedIn personal profile.
Therefore, option D is appropriate.
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work best for communities that include seasoned practitioners and professionals who are willing and able to share their expertise.
answer choices
Tcards
Branded hashtags
Self-promotional posts
LinkedIn groups
sanjaya is responsible for overseeing bill payments and the collection of money owed by customers for her employer. sanjaya is most likely a
Sanjaya is responsible for overseeing bill payments and the collection of money owed by customers . Sanjaya is most likely a Financial Manager
Financial manager :
A financial manager is someone who oversees the financial health of an organization and helps ensure financial sustainability. She oversees many key functions such as monitoring cash flow, controlling expenses, producing accurate financial data, and winning strategies. The Finance Manager is responsible for the financial health of the organization. They prepare financial reports, direct investment activities, and develop plans for the organization's long-term financial goals.
Common responsibilities of a finance manager include:Preparing Accurate Financial Reports and Information. Preparation of cash flow statements.expected profit.Manage credit.Advice on financial decisions.direct investment.Learn more about financial manager :
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some individuals facing financial emergencies will attempt to skip certain payments to make other payments. this strategy is generally not helpful because:
This strategy is generally not helpful because the individual's credit report and credit score will be adversely affected.
What does credit report and score mean?A credit report is a document that contains details about your credit history, credit utilization, and other aspects of your credit behavior and situation. The majority of people have multiple credit reports. A credit report may be needed for a number of reasons, including applying for a job, obtaining a credit card, purchasing a home, etc.
Based on information from your credit reports, a credit score predicts your credit behavior, such as how likely you are to repay a loan on time. You are entitled to a free annual credit report from each of the three credit reporting agencies on AnnualCreditReport.com.
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on april 12, hong company agrees to accept a 60-day, 10%, $5,700 note from indigo company to extend the due date on an overdue account payable. what is the journal entry made by indigo company to record the transaction?
The journal entry made by Indigo company to record the transaction:
Debit Accounts Payable $5,700; Credit Notes Payable $5,700
In this instance, notes payable will take the place of accounts payable that have credit. Notes due will therefore be credited and accounts payable will be debited.
Every transaction for a firm is documented in journal entries. Any financial activity that has an effect on the firm is considered a transaction. They encompass any exchange of monetary value, such as interest payments, depreciation, costs, or payroll, and are not only restricted to the buying and selling of products and services.
Every journal entry will have the date of the transaction, the amount, the impacted accounts' account numbers, and a description in the general ledger. Along with a brief summary of the transaction, the journal entry may also contain a reference number, such as a check number.
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crane corp. changes its inventory method from fifo to the weighted-average method. which items will be affected on the income statement? (select all that apply.)
Crane Corporation switches from the FIFO approach to the weighted-average method for managing its inventories. The income statement will be impacted by things such as net income, cost of goods sold, and earnings per share.
The main distinction between a weighted average and FIFO is that the weighted average approach utilizes average inventory levels to determine inventory value whereas FIFO uses the first acquired products to determine inventory value.
The FIFO technique is consequently better suited since it does not add the costs of the current period to those of the past period. But when using the weighted average method, costs from both the present and past eras are included. As a result, the suggested pricing is incorrect.
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two friends, will and bill, decided to create a business together renting surfboards and paddle boats in california. will and bill will equally share in the decision making and in the business profits or losses. which type of business did they create if they both have full personal liability for the firm's debts?
General partnership is type of business did they create if they both have full personal liability for the firm's debts.
Debt is an obligation that forces one person, the debtor, to pay another party, the creditor, currency or other agreement value. Debt is a delayed payment, or a series of payments, as opposed to an instant purchase. A federal state or country, a municipal government, a firm, or a person may owe the obligation.
Commercial debt is often subject to contractual provisions governing the amount and frequency of principle and interest repayments. Debt includes loans, securities, notes, and mortgages. Debt is a form of financial activity that is separate from equity in financial accounting.
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miriam is an accountant. natalie is an attorney. which professional is most restricted from disclosing her or his client’s communication?
Natalie an attorney is more restricted from disclosing his or her clients communication so that clients can share their information openly.
False, An accountant is not liable for an omission in a registration statement to a purchaser of securities if the omission had no causal connection to the purchaser's loss.
legal professional at law or legal professional-at-law, commonly abbreviated in ordinary speech to a legal professional, is the favored term for a practicing attorney in certain jurisdictions, which includes South Africa (for positive legal professionals), Sri Lanka, the Philippines, and America. In Canada, it is used only in Quebec as the English term for avocat. The term has its roots within the verb to attorn, which means to switch one's rights and responsibilities to any other.
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mentoring moment: the steps of the selling process drag and drop each of the following steps of the selling process into the correct order. when you have all the steps in the correct order, click the submit button.\
Mentoring Moment: The Selling Process Steps: Prospect and Qualify, Pre-approach, Approach, Presentation, Deal with Objections, close, follow-up.
With the aim of fostering both professional and personal growth, mentoring is a two-person relationship. A more knowledgeable individual, or "mentor," will frequently offer advice, knowledge, and experience to a less knowledgeable person, or "mentee."
A mentor is someone who assists you in developing your skills, making better decisions and gaining new perspectives on your life and career. As a mentee, your mentor will use their experience to advise you on your current and future career or life.
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suppose you come forward with a usability recommendation, and the engineers counter that with, "all the usage data we have from millions of people suggest that is not a problem." how would you respond?
Usage data even supposing huge numbers no longer suggest a high-quality layout. Clearly placed, consider how generally you had no choice but to use a certain provider although neither the layout nor your experience turned out brilliant!
The time period “usage data” refers to any statistics about how a product or service is used. In the past, the term may only have cited a tourist's moves on a website, or let you know what number of mins a person has used their smartphone.
Usage statistics series is a function, wherein information is collected on what the person is doing at his/her terminal. EDA will also comprise tools for reading a person's behavior via treating utilization series documents. presently handiest commands are recorded.
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Sarah wants to separate the employee id numbers from its middle letters. help her use the mid function to set up her formula. employee id numbers are in the format 123ab6789 and begin in cell a2. select the cell where you want the information to be placed. type to begin the formula, and use the function . within parentheses, add the argument . press enter to complete the formula.
1) = is used to start the formula, followed by the function MID in parentheses, the argument, and finally A2,4,2 to finish it.
What are examples and argument?What that really means to present an argument is to offer a collection of premises as justifications for accepting the conclusion. It's not always necessary to attack or denigrate the opposing party in an argument. Discussions can also be employed to back up the beliefs of others.
What makes it an argument, exactly?Astronomy, which historically utilized tables to establish the spatial coordinates of planets given their positions in the sky, is where the name "argument" in this sense originated. These tables were grouped according to measured angles called arguments, or, literally, "the one that explicates something else."
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Answer:
=, MID, A2,4,2
Explanation:
assuming a country's economy maintains an 3.5% rate of growth, young adults starting at age 20 would see the economy (and average standard of living) in their country tripled by the time they had reached the age of (approximately)
Assuming a country's economy maintains an 3.5% rate of growth, The country's economy is 52.
calculation:-
Let's consider economy =1 when the young adults were 20.
CAGR = (1+r)n-1
n= 33
R = 0.035
=(1+0.035)n-1
=1.035 33-1
=1.035 32
= 3.006
So, it takes 52 years
An economy encompasses all the activities related to the manufacturing, consumption, and alternative of goods and offerings in an entity, whether the entity is a country or a small city. No economies are equal. everyone is formed in line with its very own resources, tradition, legal guidelines, records, and geography.
Widely speaking, there are fundamental assets of monetary boom: boom inside the length of the personnel and growth inside the productivity (output in line with hour labored) of that personnel. either can boom the overall size of the financial system but the simplest robust productivity boom can increase consistent with per capita GDP and earnings.
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Company XYZ just finished production on 1,000 units of in process inventory. Which of the following best describes the journal entry to account for this completion. A. Debit Finished Goods & Credit Work in Progress
B. Credit Finished Goods & Debit Work in Progress
C. Debit Finished Goods & Credit Raw Materials
D. Credit Finished Goods & Debit Raw Materials
E. None of the Above
Finished goods on debit and credits The journal entry to record this completion is best described as Work in Progress.
How are the finished goods inventory account and the work-in-progress inventory account related?All direct materials, direct labor, and manufacturing overhead costs that have been incurred during the manufacturing process but for which production has not yet been completed are included in work-in-progress inventory. The total production costs for goods that have been finished but haven't been sold are included in finished goods inventory.
Which of the subsequent is not an account for inventory?Equipment does not count as an inventory item. It consists of things that aren't kept for sale but are employed to generate cash.
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Sanson co. Sells equipment for $1,000 cash. The equipment cost sanson $6,500 and has accumulated depreciation of $2,000 at the time of sale. Sanson will record the sale with a debit to which account and for how much?
Due to the cash received being less than the $4,500 reduction in the book value of the equipment, the net effect of this entry is to register a loss on the sale of the equipment.
The equipment's accumulated depreciation is removed from the books. A contra-asset account called accumulated depreciation is used to balance the balance sheet's cost of the equipment. The accrued depreciation must be subtracted because the equipment was sold below book value.
By doing this, the initial expense of the equipment is written off. The $6,500 original purchase price of the equipment serves as the credit amount. This covers the money derived from the equipment's sale.
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Horizontal integration can ______.
Multiple choice question.
help a firm improve its strategic position in an industry
decrease the geographic scope of a firm
lower the cost of production through decreased economies of scope
A company's strategic positioning within an industry can be improved by horizontal integration.
Acquisition of a company that produces or provides comparable goods or services and operates at the same level of the value chain as the target company is known as horizontal integration. As opposed to vertical integration, which involves businesses expanding into activities upstream or downstream that are at various stages of production,
Key lesson
A business approach known as "horizontal integration" involves one company expanding its operations within a certain industry at the same rate.Horizontal integrations assist businesses in increasing their size and revenue, entering new markets, diversifying their product lines, and lowering competition.+Regulatory scrutiny, fewer consumer options, decreased internal flexibility, and the propensity to destroy value rather than generate it are drawbacks of horizontal integration.A business can horizontally integrate by joining forces with another business, purchasing another business, or growing its internal operations.Vertical integration, which involves a corporation acquiring a business that is active in the same industry but at a different step of the production process, is an alternative to horizontal integration.To learn more about horizontal integration please click on the given https://brainly.com/question/11081329
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which of the following statements is true? the decision to use third-party logistics can only be strategic in nature a common cause of third-party logistics failure is unreasonable and unrealistic expectations third-party logistics is synonymous with fourth-party logistics third-party logistics companies demand only a few activities from third-party logistics providers
The decision to use third-party logistics can only be strategic in nature
a common cause of third-party logistics failure is unreasonable and unrealistic expectations.
Third-party logistics: what is it?The use of third-party companies by an organization to outsource portions of its distribution, warehousing, and fulfillment services is known as third-party logistics (abbreviated as 3PL or TPL) in logistics and supply chain management. In order to meet client requests and delivery service specifications for their products, third-party logistics providers often specialize in integrated operations of warehouse and transportation services that can be scaled and modified to their needs, based on market conditions. Services frequently expand beyond logistics to include value-added services connected to the manufacture or acquisition of commodities, such services that integrate supply chain components. A supplier of these integrated services is referred to as a supply chain management service provider (3PSCM) or third-party supply chain management provider (3PSCM) (SCMSP). 3PL goals
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the of organization culture focuses on making sure that an organization emphasizes not only what is good for the organization, but also what is good for other human beings.
The ethics dimension of organization culture focuses on making sure that an organization emphasizes not only what is good for the organization, but also what is good for other human beings.
What is ethics dimension?
By defining concepts like good and evil, right and wrong, virtue and vice, justice and crime, and so on, ethics aims to address problems with challenges to human morality.
Five facets of research ethics are examined by the authors:
Normative ethics, which covers meta-ethical issuesadherence to laws, statutes, and institutional procedures, the validity and rigor of scientific findings, societal value, and interpersonal interactions at work.Workshops on the various facets of ethics education are available via Ethical Dimensions. The investigation starts with a wide range of conventional worries about things like rules and regulations, privacy, consent with knowledge, roles and limits, professional standards, dual roles, and sexual misconduct.
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Would you categorize the marketing area in which frank davis is the marketing director and thomas green is one of the senior market specialists more as a work group or a team?.
Operating Group Please categorize the marketing department where Thomas Green serves as a senior market specialist & Frank Davis serves as the marketing director.
What does marketing mean exactly?Marketing is a set, a network of institutions, and just a set of methods for creating, communicating, exchanging, and distributing offerings that seem to be valuable to customers, consumers, partners, and society as a whole.
Which of these four categories of marketing do they fit into?Product, pricing, place, or promotion are the four "Ps" that make up the "marketing mix" that is used to advertise a good or service. When creating marketing plans and strategies for reach people, businesses typically consider the four Ps.
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question content area part 1 in march 2009, the federal reserve announced a quantitative easing program designed to lower intermediate and longer-term interest rates. what effect should this have on the dollar/euro exchange rate? a. the answer depends on the type of fiscal policy that the united states and the european union implement. b. the euro will appreciate relative to the dollar because demand for assets denominated in u.s. dollars will fall. c. the dollar will appreciate against the euro because the supply of assets denominated in u.s. dollars will decrease. d. a quantitative easing program has no effect on the dollar/euro exchange rate.
Due to a decrease in demand for assets denominated in dollars, the euro will gain value relative to the dollar.
What Is Quantitative Easing?
Quantitative easing is a monetary policy in which a central bank, such as the U.S. Federal Reserve, buys securities on the open market in order to lower interest rates and expand the money supply.
New bank reserves are created as a result of quantitative easing, giving banks more liquidity and promoting lending and investment. The Federal Reserve implements quantitative easing policies in the United States.
The effects of quantitative easing policies on a nation's economy are frequently disputed, despite their widespread implementation.
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) refer to the information above. plains states chooses to hedge its transaction exposure in the forward market at the available forward rate. the payoff in 6 months will be
the payoff in 6 months will be 1725000
contract sell amount=1250000
six months forward=1.38
1250000*1.38=1725000
The risk that changes in the exchange rates between currencies will have an impact on a company's operations and profitability is known as exchange rate risk. Currency fluctuation exposes businesses to three different categories of risk: transaction risk, translation risk, and economic or operational risk.
The payoff is the profit or loss from the sale of a good or service after all selling expenses, any ongoing expenses incurred over the asset's life, and any related accounting losses have been deducted.
Both homeowners and their mortgage lenders should take note of payoff statements. They list the outstanding loan balance as well as any additional fees. Whether your future goals call for total repayment or loan consolidation, this can help you move forward with them.
The question is incomplete. The full question is:
Plains States Manufacturing has just signed a contract to sell agricultural equipment to Boschin, a German firm, for euro 1,250,000. The sale was made in June with payment due six months later in December. Because this is a sizable contract for the firm and because the contract is in euros rather than dollars, Plains States is considering several hedging alternatives to reduce the exchange rate risk arising from the sale. To help the firm make a hedging decision you have gathered the following information. refer to the information above. plains states choose to hedge their transaction exposure in the forward market at the available forward rate. the payoff in 6 months will be
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Ayayai Corporation purchases a patent from Blossom Company on January 1, 2020, for $71,000. The patent has a remaining legal life of 16 years. Ayayai feels the patent will be useful for 10 years. Assume that at January 1, 2022, the carrying amount of the patent on Ayayai's books is $56,800. In January, Ayayai spends $20,000 successfully defending a patent suit. Ayayai still feels the patent will be useful until the end of 2029.Prepare the journal entries to record the $20,000 expenditure and 2022 amortization.
patents 20k
cash 20k
amor expense 9600
patents 9600
Patents 20k , cash 20k-to record the successfully defense of the paten , amor expense 9600, patents 9600 --to record depreciation patent.
At January 1,2022 we successfully defend the patent we can capitalized this in the patent account instead of posting an expense account. We will also extend the useful life thus we should recalcualtethe amortization for the year ended January 1, 2022,
[tex]56,800 + 20,000 = 76800[/tex]
This patent is estimated to last until 2029 thus, 8 years:
[tex]76800 / 2 = 9600[/tex]
We are going to amortized the patent at this rate per year.
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communal sharing is a relationship of a. one-to-one correspondence. b. market factors. c. unity, community, collective identity, and kindness. d. asymmetric differences.
A relation of unity, community, collective identity, and kindness, typically enacted among close kin is called communal sharing.
Such relations can be found anywhere, to begin with, starting from clubs, families, ethnic groups, fraternal organizations, and any sort of social gathering.
Communal sharing is also defined as the mental representation of a social relation. This idea encompasses different aspects of norms of society like an expression of a relation or emotion by sharing food, shelter, clothes, or any asset which may or may not be valuable but definitely helpful to the other party.
In communal sharing trust and respect is earnt and showed among many other feelings.
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if you are holding two identical bonds, except that one matures in 10 years and the other matures in 5 years, which bond's price will be more sensitive to interest rate risk? multiple choice question. both bonds are equally sensitive the 10-year bond the 5-year bond time to maturity does not affect interest rate risk
Both bonds are equally sensitive the 10-year bond the 5-year bond time to maturity .An interest rate is the amount of interest that is payable each period stated as a percentage of the amount that was lent, deposited, or borrowed.
The principal amount, interest rate, frequency of compounding, and length of time the loan, deposit, or borrowing was made all contribute to the total amount of interest on a loaned or borrowed sum.An interest rate provides information on how costly borrowing is or how profitable saving is. As a result, the amount you pay for borrowing money, stated as a percentage of the total loan amount, is the interest rate if you are a borrower.The interest rate, which is the proportion of the principal amount that the lender or other financial institution charges, can be calculated using the interest rate formula.
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sol and thom agree to form a partnership to sell real property. to be enforceable under the statute of frauds, their agreement must be
The Statute of Frauds was passed in a manner akin to the... The mere fact that a buyer has made payment under an oral contract to purchase land does not make.
What does the statute of frauds define as a lawful admission?Both parties acknowledge: The validity of the contract can be enforced if both parties concur. This need is met by the party against whom enforcement is being sought's admission.
Which contracts are normally required by the statute of frauds to be in writing?A legal principle known as the statute of frauds mandates that certain kinds of transactions be completed in writing. The law covers agreements involving the sale of real estate, transactions involving items valued at more than $500, and agreements lasting a year or longer.
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Answer:In writing
Explanation:
Financial Statement Presentation
Olin Corp. reported the following amounts for the year just ended:
Land $90
Trademarks 16
Equipment 83
Buildings 110
Goodwill 32
Accumulated amortization 10
Accumulated depreciation 55
Prepare a partial balance sheet for these amounts.
Property, Plant and Equipment (net) Goodwill Intangible Assets
The total assets for Olin Corp. is $266 as per the partial balance sheet of the company.
A financial statement that lists a company's assets, liabilities, and shareholder equity at a certain point in time is referred to as a balance sheet. The foundation for calculating investor return rates and assessing the capital structure of a firm is provided by balance sheets.
The balance sheet is a financial statement that gives a quick overview of the assets and liabilities of a firm as well as the amount of shareholder investment. When doing basic analysis or calculating financial ratios, balance sheets can be utilized in conjunction with other crucial financial data.
Partial Balance Sheet:
Equipment $83
Buildings $110
Less: Accumulated depreciation -$55 = 193 - 55 = $138
Trademarks $16
Goodwill $32
Less: accumulated amortization: -$10 = $48 - $10 = $38
Land $90
Total Assets = $266
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Beard Auction receives an invoice from one of its European suppliers for antiques. The amount of the invoice is $40,000 with terms of 3/10, net/60. If the invoice is paid on day 20, Beard is entitled to a ____ cash discount and will write the check for ____.
Beard Auction receives an invoice from one of its European suppliers for antiques. The amount of the invoice is $40,000 with terms of 3/10, net/60. If the invoice is paid on day 20, Beard is entitled to a $0 cash discount and will write the check for $40,000 . $0; $40,000
Antiques are items which need to be at least 100 years antique. which means, as of the date of this posting, an vintage object become made on or earlier than April of 1918. items over 300 years of age typically fall into one among categories depending upon whether they are manmade creations or natural finds.
An auction is a sales event in which capability buyers location aggressive bids on belongings or offerings both in an open or closed layout. Auctions are popular due to the fact customers and dealers believe they may get a bargain shopping for or promoting assets.
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how do west african art traders who immigrate and sell their wares in marketplaces in new york city receive honor and prestige in their home countries?
West African art traders who immigrate and sell their items in New York City markets acquire glory and distinction in their home nations by satisfying financial commitments with remittances and start-up funding for family members.
What exactly does the term "art trader" mean?An art dealer is a person or corporation who buys and sells pieces of art or serves as a middleman between buyers and sellers.
A contemporary art dealer often searches out diverse artists to represent and cultivates ties with collectors and museums whose interests are likely to align with the work of the represented artists. Some dealers may predict market trends, and some notable dealers may be able to affect the market taste.
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knowledge check when investors doubt the creditworthiness of a borrower, what should happene to the price and yield of the bond
When investors doubt the creditworthiness of a borrower Prices go down, yield go up of the bond.
What should happen to the bond's price and yield when investors question the borrower's creditworthiness?Bond yields are correlated with bond prices. Doubts about creditworthiness will simultaneously lower bond prices and raise yields. You can better comprehend this relationship by using the example below
Consider a buyer of a bond with a 10-year maturity and an 8% yearly coupon. $100 is the face value. The bond will be less appealing than alternative bonds and financial instruments paying greater interest rates if interest rates rise above 8% and the investor decides not to sell the bond.
If the bond's owner decides to sell it, the price may be lowered. This will enable the yield to be equalized between coupon payments and maturity values. The price must also be reduced by investors.
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Which of the following statements regarding suctioning of a newborn's mouth and oropharynx is correct?
Select one:
a. Newborns rapidly expel fluid from their lungs and do not require suctioning.
b. Suctioning should be performed on all newborns immediately following delivery.
c. Suctioning is indicated prior to cutting the cord if respiratory distress is present.
d. If the head delivers facedown, the mouth and nose should be suctioned at once.
If a youngster is unable to cough up or swallow mucus, nasopharyngeal (through the nose) and oropharyngeal (through the mouth) suctioning is used to remove it from the throat. Hence option C is correct .
What is suctioning of a newborn's mouth and oropharynx ?To suction secretions from the mouth, a Yankauer, a hard-plastic tip with a handle, is typically employed.
Oropharyngeal suctioning is a technique for removing secretions from the pharynx and mouth cavity. A lack of oxygen can result from secretions blocking the trachea and obstructing normal airflow.
If a child is unable to eliminate mucus (secretions) on their own through coughing or blowing their nose, oral suctioning is used to remove it from the mouth.
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an individual demand curve is a graph: that plots the quantity of an item that someone plans to buy, at one single price point. that plots the market price of a product at different points in time. that plots the quantity of an item that a seller plans to sell, at each price. that plots the quantity of an item that someone plans to buy, at each price.
An individual demand curve is a graph: That plots the quantity of an item that someone is planning to buy, at each price.
Individual call for Curve: the relationship between the quantity of a product a single consumer is inclined to shop for and its price. Marketplace demand Curve: the connection among the amount of a product that every consumers within the market are willing to shop for and its price.
The demand curve is a graphical representation of the relationship among the rate of a terrific or provider and the quantity demanded for a given time frame. In a regular representation, the price will appear on the left vertical axis, the quantity demanded at the horizontal axis.
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