Bryan followed in his father’s footsteps and entered into the carpet business. he owns and operates i do carpet (idc). bryan prefers to install carpet only, but in order to earn additional revenue, he also cleans carpets and sells carpet-cleaning supplies.

a. idc contracted with a homebuilder in december of last year to install carpet in 10 new homes being built. the contract price of $92,000 includes $54,800 for materials (carpet). the remaining $37,200 is for idc’s service of installing the carpet. the contract also stated that all money was to be paid up front. the homebuilder paid idc in full on december 28 of last year. the contract required idc to complete the work by january 31 of this year. bryan purchased the necessary carpet on january 2 and began working on the first home january 4. he completed the last home on january 27 of this year.

b. idc entered into several other contracts this year and completed the work before year-end. the work cost $178,000 in materials. bryan billed out $244,800 but only collected $220,000 by year-end. of the $24,800 still owed to him, bryan wrote off $4,200 he didn’t expect to collect as a bad debt from a customer experiencing extreme financial difficulties.

sound is invisible, but sometimes we can feel it. when a kettle-drum is thumped with a stick that time the tight drum skin moving up and down very quickly for some time and then it pumped sound waves into the air. loudspeakers also work in a similar manner.

components of a speaker:

electromagnet

in order to translate an electrical signal into an audible sound, an electromagnet is used in looudspeakers

  suspension

suspension is used to   center the voice coil in the gap of the magnet and it exerts a restoring force to keep it there. suspension is used to limits the maximum mechanical excursion of the diaphragm and voice coil.

voice coil

voice coil is a coil of wire which is attached to the apex of a loudspeaker cone. it provides the motive force to the cone by the reaction of a magnetic field to the current passing through it.

cone

in a   loudspeaker, a   thin, semi-rigid membrane attached to the voice coil, which moves in a magnetic gap due to which it vibrates   and produced sound. it is known as diaphragm and it can also be called a cone, though not all speaker diaphragms are cone-shaped.

surround

surround is also known as front suspension. surround is used to join the cone to the chassis. together with the suspension it controls the cone excursion, and it is also used to   determine how energy which is   travelling through the cone is absorbed, and how the speaker limits when it reaches the ends of its travel.

dustcap

dustcap is used to protect the voice coil from dust and dirt. it is a part of the cone.

how speaker work

the outer part of the cone is fastened to the outer part of the loudspeaker's circular metal rim. the inner part is fixed to   voice coil that sits just in front of a permanent magnet . when loudspeaker is hooked up to a stereo, electrical signals feed through the speaker cables into the coil. it will convert the coil into an electromagnet magnet . when electricity flows back and forth in the cables, the electromagnet either repels or attract the permanent magnet. this moves the coil back and forth, and it pull and push the loudspeaker cone. like a drum skin vibrating back and forth, the moving cone pumps sounds out into the air.in this way loudspeakers works.

the correct option is c

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