given that jacob's chocolates company had beginning retained earnings of $4,000; net income during the period of $10,000; and dividends of $300 calculate the ending balance in the retained earnings account.

Answers

Answer 1

The ending balance in the retained earnings account is $13,700.

What is retained earnings?

Retained earnings is the cumulative profit of a company after dividends have been paid. Retained earnings is net income less dividends. The result is then added to retained earnings at the beginning of the period.

The formula used to determine retained earnings is :

Retained earnings = beginning of period retained earnings + net income - dividends.

Retained earnings = 4,000 + $10,000 - $300 = $13, 700

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Related Questions

PLEASE HELP! you get 20 points
Alfonso comes to you for advice on creating a web application for his new startup, a store that turns discarded clothes into quilts for sale. He’s a novice when it comes to these things, so he asks you to give him advice on what kinds of functions would be useful for the application, as well as why an app is useful beyond providing a digital store front. In a paragraph, summarize your advice to Alfonso.

Answers

Answer:

i need help with this too someone please help

Explanation:

Answer:

An app would be important because you could track your orders easier and you would be able to promote the product. THe main function would need to be the ability to manage a business while trying to get all of the product made while finding people to be part of your business. IF you are going to interview employees they would have to know how to stitch and sew.

Explanation:

TRUST ME ON THIS ONE

In two or three sentences, briefly describe how your work values relate to the career
planning process.

Answers

Your work values relate to the career planning process as they are what motivate you in order to work and contribute to your overall work satisfaction and success.

A person's work values are the subset of their fundamental beliefs and ideas, which also includes the core principles that are an important part of who you are. This includes things like service, honesty, self-respect, respect for others, and success.

So work values tend to be related to the career planning process as these values tend to motivate one in order to work. Thus, such values can influence your career path and job satisfaction. Also, when a person is conscious of these core values it helps to find a job which brings joy.

Hence, work values are related to the career planning process.

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Which accurately reflect economic conditions in developing nations?

(Select all that apply.)


Lending institutions do not exist or only serve wealthy members of society.

Developing nations often lack efficient and effective law enforcement.

Education is often reserved for the wealthiest members of society.

Most developing nations are located in the G7 countries of Western Europe.

Answers

Answer:

Developing nations often lack efficient and effective law enforcement.

Lending institutions do not exist or only serve wealthy members of society.

Explanation:

Recently, the government announced that it would discontinue the production of a particular military aircraft. How will this decision affect the circular flow model?.

Answers

The income of households will decline, which will lower their purchasing power.

The circular flow model shows the movement of money in society. Money is sent back and forth between producers and employees in the form of wages and payments for goods. An economy is essentially an unending circle of money flow. The model is constructed in this manner, but actual cash flows are more intricate. To more accurately represent the complex modern economies, economists have included extra variables. These elements make up a country's national income or gross domestic product (GDP). The cyclic flow of income model is another name for the concept because of this. The circular flow model illustrates how money circulates in an infinite cycle from producers to households and back again.

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1. a new billing specialist in the office tells you it is less costly to submit electronic claims directly to to the insurance carriers without using a clearinghouses? why do you think offices use clearinghouses? what are benefits?

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Offices use clearinghouses for different reasons, consisting of the "scrubbing" of claims before they are communicated to a person carrier to ensure claims are clean.

Why do you think offices use clearinghouses?

In an office that conducts business with a large number of insurance carriers, it would be time-consuming to learn the transmission requirements of each carrier.

Adding to it, the main drawbacks of clearinghouses include no guarantees, costly, juggling multiple clearinghouses and HIPAA compliance problems.

Furthermore, the benefits of clearinghouses allow healthcare practices to communicate electronic claims.

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a management process in which people in different parts of an organization share information throughout the development of a product or process is called .

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A management process in which people in different parts of an organization share information throughout the development of a product or process is called: collaboration

Collaboration is a management process in which the members of an organization's work team share valuable information to obtain different points of view and approaches that can help achieve the goals and objectives set forth in the company's business plan in an efficient way.

What is a business plan?

A business plan is a document in which the company establishes its objectives and goals along with the activities to be carried out to achieve these objectives and goals that have been set.

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analyzing transaction effects on equity would each of the following transactions increase, decrease, or have no effect on equity?

Answers

The effects on the transaction regarding the equity is mentioned as below.

What is EQUITY?

The term equity refers to the ownership of the assets and bearing the liabilities as well. The amount of Equity is calculated by subtracting assets from the liability.

The increase, decrease, or have no effect on equity has the following transactions:-

a) Paid cash to acquire supplies, No effect on equity

b) Paid cash for dividend to shareholders, Decrease equity

c) Paid cash for salaries Decrease equity

d) Purchased equipment for casino effect on equity

e) Shareholders invested cash in business in exchange for common stock Increase equity

f) rendered service to customers on account Increase equity

g) Rendered service to customers for cash Increase equity

Therefore, it can be concluded that different transactions has the varied impact over the equity.

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Your question is incomplete, but most probably the full question was....

cash receipts from sales of property plant and equipment (ppe)are cash flows arising from?​

Answers

Answer:

Investing activities

Explanation:

Investing activities refer to the activities of purchasing and selling long-term assets or other investment instruments.  Cash flow from investing activities is among the three primary sources of a business's cash flows as recorded in a cash flow statement.

Other activities that are considered investing activities include

Acquisitions of other firms or businessesIncomes from the sale of other businesses Purchases or sale of marketable securities such as shares, bonds, etc

What is the difference between a public relations specialist and a marketing professional?​

Answers

Answer/Explanation:

The main difference? Marketing is focused on promoting and selling a specific product, whereas PR is focused on maintaining a positive reputation for a company as a whole.

shawna wants to know if her company had more assets or liabilities on september 30, 2015. what type of financial statement should she look at?

Answers

If Shawna wants to determine whether her company has more assets or liabilities, she should look at the balance sheet.

The assets, liabilities, and equity are categorized in the balance sheet.

What Is Liability?

A liability is a financial debt that an individual or organization owes. Liabilities are finally paid through the transfer of economic advantages like money, goods, or services.

On the balance sheet's right side, liabilities are things that include debts like loans, accounts payable, mortgages, deferred revenue, bonds, warranties, and accumulated expenses.

Liabilities and assets can be contrasted. Liabilities are things you have borrowed money from or owe money on; assets are things you possess or owe money on.

A liability, in general, is an obligation between two parties that hasn't been fulfilled or paid for. A financial liability is an obligation in the world of accounting, but it is more specifically characterized by previous business transactions, events, sales, exchanges of goods or services, or anything else that will generate income in the future. Non-current liabilities are typically viewed as long-term obligations because they are anticipated to last more than a year (12 months or greater).

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What is the purpose of making an estate plan?

to contribute to savings for retirement
to grow money quickly within a year or less
to make money to help pay for immediate expenses
to protect property for distribution after death

Answers

Answer:

Pretty sure it’s: To protect property for distribution after death

Explanation:

Answer: D. To protect property for distribution after death.

Explanation: Its right on Edg!

Which of the following countries did not trade with the Phoenicians?
O Babylonia
Japan
O Egypt
Greece

Answers

The correct answer is:

Japan

this wendy’s commercial confuses the notions of appreciation and consumer surplus. recall that consumer surplus is the difference between what a consumer is willing to pay for a good and what he or she actually pays for it. according to standard economic theory, consumer surplus must always be .

Answers

Standard economic theory states that consumer surplus must always be greater than zero. By neglecting the part that transaction costs play in human decision-making, we frequently simplify economic models. In addition to implicit transaction costs like the opportunity cost of the time spent looking for and buying a product, buying a good frequently entails explicit transaction costs like the cost of the gas used to drive to the store.

The economic concept of marginal utility, which is the additional enjoyment a customer receives from purchasing one more unit of an item or service, serves as the foundation for consumer surplus. According to each person's preferences, a good or service's utility differs from person to person. Because their marginal utility or additional benefit decreases as they have more of a good or service, consumers are typically less willing to pay for more of it. When a consumer is prepared to spend more on a specific product than the going rate on the market, this is known as a consumer surplus.

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the ceo asks marci, a team leader, to attend the company’s leadership retreat and provide input for the 5-year strategic vision that they intend to announce at the end of the year. in which managerial function is marci participating?

Answers

Marci participating in Planning

What is planning?

Planning's main objective is to improve everyone's economic, physical, and mental health in our communities. Considerations for this include how we can get around our neighborhood, how to draw in and keep thriving businesses, where we wish to live, and the availability of recreational possibilities. Planning aids in building enduringly valuable communities.

While architects frequently concentrate on a single structure, a planner's role is to collaborate with locals and elected officials to direct the layout of a whole neighborhood or region. Planners adopt a broad perspective and consider how a community's components—buildings, roads, and parks—fit together like puzzle pieces. Then, planners offer suggestions for how the community should move forward.

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the bay city planning department, the coastal county zoning commission, the california environmental quality agency, and the u.s. bureau of land management issue regulations. these rules constitute

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In a condition wherein the bay city planning department, the coastal county zoning commission, the California environmental quality agency, and the U.S. bureau of land management issue regulations, their regulations are constituted under the administrative laws. Therefore, the option A holds true.

What is the significance of Administrative Laws?

The administrative laws can be referred to or considered as the laws that relate to the functioning and governing of the official bodies of the government in the Americas.

All the government agencies, and the regulations issued by them in regular as well as extraordinary course of their functioning, are constituted under these laws.

Therefore, the option A holds true and states regarding the significance of administrative laws.

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The choices of the question are added below for better reference.

the bay city planning department, the coastal county zoning commission, the california environmental quality agency, and the u.s. bureau of land management issue regulations. these rules constitute

A, administrative laws

B. Government regulations

C. federal laws

D. Judiciary laws

6) consider the hedge fund index data provided in file. for equity long/short, run two regressions: (i) a univariate regression of the hedge fund index’s excess return on market excess return; and

Answers

The hedge fund index's excess goes back is regressed on unmarried factor marketplace extra go back. In this form of funding, the investor is thinking about a single unbiased variable known as marketplace extra go back to estimate the hedge fund index's extra return. The loading of the impartial variable relies upon the extent of its influence on the structured variable.

The hedge fund index's excess go-back is regressed on a couple of elements - market, size, cost, and momentum. The investor is the usage of multiple variables to estimate the extra return. The loadings on those factors depend on the level of influence that they have got at the established variable.

Alpha in regression is the intercept of the established variable. The alpha in multivariate regression might be distinctive from the alpha in univariate regression and it will likely be a better estimate of the established variable due to the fact many factors that affect the structured variable are considered in deriving the regression equation. the translation of multivariate alpha is much like univariate alpha i.e., they each provide the cost of the dependent variable while the values of the unbiased variables are made 0.

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which system for tax collection supports the idea that some states are worth more than other states?

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which system tax collection system supports the idea that some states are more valuable than others is the Articles of Confederation says that its value will be estimated based on land, people, and improvements

Taxes can be defined as mandatory levies from the people for the state. Every penny of tax money paid by the people will be included in the post of state income from the tax sector. Its use is to finance central and local government spending for the welfare of the community.

Taxes are very beneficial for the state. In full, taxes are widely used for:

Financing state expenditures, such as: self-liquidating expenditures, for example: expenditures for productive projects for export goods.Financing reproductive expenditures, such as: expenditures that provide economic benefits for the community, for example: expenditures for irrigation and agriculture.Financing expenses that are not self-liquidating and non-reproductive, for example: expenses for the construction of monuments and recreational objects.Financing unproductive expenses, for example: expenditures to finance national defense or war and expenditures for future savings, namely expenditures for orphans.

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Suppose a coefficient matrix for a system has pivot columns. Is the system​ consistent? why or why​ not?.

Answers

A coefficient matrix for a gadget has pivot columns. Is the system​ regular: yes. The machine is regular due to the fact with 3 pivots, there must be a pivot within the third (bottom) row of the coefficient matrix. The reduced echelon shape cannot incorporate a row of the form [000001].

A coefficient matrix is a matrix made up of the coefficients from a system of linear equations. An augmented matrix is similar in that it, too, is a coefficient matrix, but similarly, it is augmented with a column that includes the values at the proper-hand aspect of the equations of the linear device.

In linear algebra, a coefficient matrix is a matrix along with the coefficients of the variables in a fixed of linear equations. The matrix is used in fixing systems of linear equations.

In linear algebra, a coefficient matrix is a matrix that includes the coefficients of the variables in a set of linear equations. The matrix is used in fixing systems of linear equations.

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How creamy is creamy

Answers

Answer:

creamy

Explanation:

Answer:

c r e a m

Explanation:

Mary ellen plans to invest 18000, putting part of the money x into a savings account that pays 5% annually and the rest into an account that pays 8% annually

Answers

Based on the amount that Mary Ellen plants to invest into the savings account and other account, an equation that describes the total interest received from both accounts is 1,440 - 0.03x

What equation represents the interest received?

The interest that Mary Ellen will get from the first investment is:

= Amount invested in savings x 5%

Assuming that the amount invested at 5% is x, the equation for interest received is:
= 5% × x

= 0.05x

The amount invested in the other account is:

= 18,000 - x

Interest from this account is:

= (18,000 - x) x 8%

= 1,440 - 0.08x

The total interest is:
= (1,440 - 0.08x) + 0.05x

= 1,440 - 0.03x

Rest of the question is:
If Mary Ellen invests x dollars at 5%, write an equation that describes the total interest I received from both accounts at the end of one year.

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camino registers for a consumer education course at her high school. she is likely to learn about all the following topics except

Answers

Camino registers for a consumer education course at her high school. she is likely to learn about all the following topics except how to prepare for a successful job interview.

This is further explained below.

What is a consumer education course?

Generally, The term "consumer education" refers to a kind of instruction that may be discovered in the official school curriculum in a variety of subject areas across the board.

It draws on expertise from a broad range of disciplines, including economics, game theory, and political science.

In conclusion, Camino has made up his mind to sign up for the high school level consumer education course that is being provided there.

There is a significant probability that she will obtain information on all of the aforementioned difficulties; nevertheless, she will not receive knowledge on how to properly prepare for a job interview.

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according to the fortune article, many of the zero carbon and clean energy ideas are appropriate for venture funding. econ 125 quizlet

Answers

TRUE, according to the fortune article, many of the zero carbon and clean energy ideas are appropriate for venture funding.

Carbon is a chemical element with image C and atomic quantity 6. it's far nonmetallic and tetravalent—its atom making four electrons to be had to shape covalent chemical bonds. It belongs to group 14 of the periodic table. Carbon makes up best about 0. half percent of Earth's crust.

Carbon is the chemical spine of all life on the planet. all of the carbon we presently have on the planet is the same quantity we've got usually had. while new lifestyles is shaped, carbon bureaucracy key molecules like protein and DNA. it's also located in our ecosystem in the form of carbon dioxide or CO2.

Carbon atoms comprise a nucleus of neutrons and six protons surrounded by six electrons

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When taking out a loan, the shorter your term length, the _______ your monthly payments, and the _______ the total interest you will pay.


When taking out a loan, the shorter your term length, the _______ your monthly payments, and the _______ the total interest you will pay.


lower, higher

Answers

When taking out a loan, the shorter your term length, the higher  your monthly payments, and the lower the total interest you will pay.

What is a loan?

Loan can be defined as the money a person borrow or lend from a lender in which the person is expected to payback the loan amount at a stipulated period of time.

A borrower should note that the shorter their loan term length is the higher their monthly payment will be and on the other hand the lower or lesser their total interest they are to pay will be.

Therefore when taking out a loan, the shorter your term length, the higher  your monthly payments, and the lower the total interest you will pay.

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Direct materials, direct labor, and manufacturing overhead are all ______ costs.

Answers

Direct materials, direct labor, and manufacturing overhead are all product costs.

The term "product cost" refers to the expenses that are spent during the manufacturing process of a product. The product costs consist of direct labor, direct materials, consumable manufacturing supplies, and factory overhead expenses. Direct labor and direct materials are also included. The price of the product may also be thought of as the price of the work that is necessary to provide a service to a consumer.

Formula-

Product Cost (per Unit ) = (Total Product Cost) / Number of Units Produced.

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nicole has a hockey puck from the 2010 winter olympic games and puts it up for sale on ebay. she will only sell the puck if the winning bid is greater than or equal to $500 . after bidding closes, the last bid stands at $500 .

Answers

Since the last bid closes at $500, the Nicole's producer surplus is $0.

The difference between the amount the producer is willing to supply goods for and the actual amount received by him when he makes the trade is defined as producer surplus. Producer surplus is a metric of producer well-being. A producer is always attempting to increase his producer surplus by selling more and more at higher prices. However, increasing the producer surplus indefinitely is impossible because at higher prices there may be little or no demand for goods.

Because the marginal cost of the first units of the good produced is low, the producer benefits the most from producing these units for sale at market price. Each additional unit costs more to produce because more and more resources must be diverted from alternative uses, increasing the marginal cost and reducing the net producer surplus for each additional unit.

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financial and managerial accounting are similar in that both question content area bottom part 1 a. are designed to meet the needs of managers. b. use information provided by the internal accounting system. c. provide information primarily to external users. d. are regulated by outside regulatory agencies and commissions. e. primarily emphasize future operating results and goals.

Answers

Both financial and managerial accounting are similar because they b. use information provided by the internal accounting system.

How are managerial and financial accounting similar?

Financial accounting is meant for the external environment and as such follows regulations from relevant bodies. It still uses internal information however.

Managerial accounting is concerned with providing information for internal users in the company and like financial accounting, the source of its data is internal company information.

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A business advertises that everything in the store is an additional 10% off the already reduced prices. marcus picks out 2 shirts that are on a 30% off rack. if the shirts are originally priced at $28.99 and $30.29 and there is 6% sales tax, how much does marcus end up paying for them? a. $39.59 b. $37.70 c. $37.35 d. $35.57 please select the best answer from the choices provided a b c d

Answers

The amount that Marcus end up paying for the two shirts originally priced  at $28.99 and $30.29 will be $39.59.

Suppose the value of which a thing is expressed in percentage is "a'

Suppose the percent that considered thing is of "a" is b%

Then since percent shows per 100, thus we will first divide the whole part in 100 parts and then we multiply it with b so that we collect b items per 100 items.

Thus, that thing in number is

a/100 × b

For this case, we're given that:

Cost of two shirts originally is $28.99 and $30.29

30% is off on each of them, so we get:

New price of each shirt = Old price of each shirt - 30% of old price of each shirt

New price of each shirt =  28.99- 28.99/100 × 30 and 30.29 - 30.29 / 100 × 30

This sums up to $41.496

Now, at this price, there'd be application of 10% additional discount.

That will make the new price as:

41.496 - 41.496/100 × 10 = 37.3464

Now, on this price, there'd be applied 6% sales tax

So, the amount he paid for 2 shirts = discount price + 6% tax on discounted amount

37.3464 + 37.3464/ 100 × 6= 39.59 dollars

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When a bank says their savings account earns 1% interest, that typically means you will earn 1% interest over what period of time (Note: this is not referring to the compounding frequency or frequency of interest payment)?


When a bank says their savings account earns 1% interest, that typically means you will earn 1% interest over what period of time (Note: this is not referring to the compounding frequency or frequency of interest payment)?


Daily

Answers

When a bank says their savings account earns 1% interest, that typically means you will earn 1% interest over a period of one year.

What is a savings account?

A savings account can tend to be defined as the account that enables people to save their money in which they then earn interest on the amount or money they saved which is why this type of account is often  recommended to those that wish to save and at the same time want to earn interest.

When a financial institution states that saving account holder will earn 1% interest on the money saved this implies that the account holder will tend to earn 1% interest annually or yearly.

Therefore when a bank says their savings account earns 1% interest, that typically means you will earn 1% interest over a period of one year.

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mergers and acquisitions typically have no impact on clients and customers of large, financially healthy firms.

Answers

It is false that mergers and acquisitions typically have no impact on the large financially strong firm's customers and clients.

A merger is basically an agreement that unites two existing companies into a new company. There are different types of mergers. An acquisition is basically when one company purchases most or all of another company's shares to attain control of that company. The impact of merger or acquisition on the customers could be positive or negative depending on the market and competition in the market.

Mergers may decrease or increase the choices available to consumers. Mergers sometimes improve product quality, which benefits consumers. A merger or acquisition may allow the remaining companies to implement coordinated price increases by eliminating competitors.

A merger between two money-losing retail stores might lead to a reduction in the number of items on sale as the combined entity reduces overhead costs and drives profits. Sometimes merger leads to happy customers by improving customer services.

Therefore mergers and acquisitions impact the clients and customers.

The complete question is given below:

"Mergers and acquisitions typically have no impact on clients and customers of large, financially healthy firms.

TrueFalse

"

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the doris dairy farm sells milk to a dairy broker in prairie du chien, wisconsin. because the market for milk is generally considered to be competitive, the doris dairy farm does not choose the

Answers

Doris's dairy farm sells milk to a dairy broker in prairie du chine, Wisconsin. because the market for milk is generally considered to be competitive, the Doris dairy farm does not choose the price at which it sells its milk.

Dairy products, also known as milk products, are food products made from (or containing) milk. Cows, water buffalo, nanny goats, and ewes are the most common dairy animals. Dairy products include common grocery store foods such as yogurt, cheese, and butter in the Western world.  A dairy is a facility that manufactures dairy products. Dairy products are consumed to varying degrees around the world (see consumption patterns worldwide). Some people avoid dairy products entirely or in part due to lactose intolerance, veganism, or other health reasons or beliefs.

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in some industries, technology drives globalization because the economies of scale necessary to reduce costs cannot be met by competing in domestic markets alone. karen has been having a difficult time remembering the verbs in her new french class because she keeps mixing them up with the verbs she learned in her old spanish class. this is an example of . Which sentence is grammatically correct? Harper knows he is 100 yards from school. The map on his phone shows that the school is 1/3 inch from his current location. If Harpers current location is 3 inches from home on the same map, how far is Harper from home? Two angles are supplementary. The measure of the larger angle is 36 degrees less than 8 timesthe measure of the smaller angle. Find the measures of both angles. at the end of your biology class, your professor asks you to develop a project to determine the genotype of a plant with red flowers. red petal color (r) is dominant to pink flower color (r). to accomplish this task, you cross the plant with the unknown genotype with heterozygous redflowered plants. a partially filled punnett square is provided. Polygons EFGH and E'F'G'H' are shown on the following coordinate grid:A coordinate grid is shown from positive 6 to negative 6 on the x-axis and from positive 6 to negative 6 on the y-axis. A polygon EFGH is shown with vertex E on ordered pair 2, 2, vertex F on ordered pair 2, 4, vertex G on ordered pair 3, 1 and vertex H on ordered pair 3, 5. A polygon E prime F prime G prime H prime is shown with vertex E prime on ordered pair negative 1, 2, vertex F prime on ordered pair negative 3, 2, vertex G prime on ordered 0, 3, and vertex H prime on ordered pair negative 4, 3. What set of transformations is performed on EFGH to form E'F'G'H'? A translation 1 unit to the right followed by a 90-degree counterclockwise rotation about the origin A translation 1 unit to the right followed by a 270-degree counterclockwise rotation about the origin A 270-degree counterclockwise rotation about the origin followed by a translation 1 unit to the right A 90-degree counterclockwise rotation about the origin followed by a translation 1 unit to the right Texas was no longer under Spanish Rule because? Papa PePe's Pizza purchased a used pizza oven for $9785. The company makes a down payment of $1000 and agrees to 36 monthly payments of $278.45 per month. Find the total finance charge. Carole is having surgery to remove a benign tumor and some tissue that has built up on her ovaries. What would she most likely be diagnosed with?a fibroid and bacterial vaginosisa fibroid and endometriosisendocervicitis and eclampsiaendocervicitis and vaginal candidiasis one studrnt rubs a balloon against his hair several times. Another student passes a comb through her hair several times. The students place the comb near the balloon and observe that the comb repels the balloon. Which is the most likely reason the comb is able to repel the balloon? Large-scale animal grazing contributes to climate change becauseA . animals overgrazeB . animal waste can pollute waterC . animals and their manure release lots of methaneD . animals breathe heavy HELP QUICKLY PLEASE Which of these is used to find the estimated age range of a fossil? Absolute dating Half-life Index fossils Radioactive dating please help .......... ken a single taxpayer has a gross income of $79 685. he claims one exemption and can take a deduction of $1257 plz helplppppppppppppppppppppppp solve this plzz What is the coordinate for the orthocenter of the triangle LMN? The process of taking multiple doses of steroids over a specific period of time, stopping for a period, and starting again is known as A.CyclingB.StackingC.Steroidization Watch help videoHailey and her children went into a grocery store and she bought $10 worth of applesand bananas. Each apple costs $1.25 and each banana costs $0,50. She bought a totalof 14 apples and bananas altogether. By following the steps below, determine thenumber of apples, 2, and the number of bananas, y, that Hailey boughtDetermine three ways to Have a total of 14 apples and bananas:Cost of apples: $0.00Cost of bananas: 50.00 Find the polynomial equation of lowest degree, with real coefficients and leading coefficient 1 1 that has the given roots.