Prepare a ledger using the three-column form of account. Enter the trial balance amounts into the balance column and then post the adjusting entries. (Post entries in the order of journal entries posted in the previous part of the question. Round answers to 0 decimal places, e. g. 5,275.)

for this case we must apply distributive property to the following expression:

the distributive property states that:

then, when applying the property we have to multiply the -2 for each term within the parenthesis:

answer: - (a)

(b) 88 seats

step-by-step explanation:

given: in an auditorium, there are 22 seats in the first row and 28 seats in the second row.

thus first term=

second term=

the number of seats in a row continues to increase by 6 with each additional row.

⇒d= 6

a) given formula :

b)   let the number of seats (n) = 12

substitute n=12 in the explicit rule formed in (a)

∴there are 88 seats in 12 rows.