A 2013 study was undertaken by a team of researchers with doctorates in nutrition and medicine at an accredited research university. The study investigated risk factors for vitamin d deficiency in people who live in denmark and people who live in australia. By studying patterns in the population, the researchers demonstrated a correlation between the lack of sunny days in denmark and the high incidence of osteoporosis there, compared to the abundant sunny days and low incidence of osteoporosis in australia. However, the results could not rule out other factors in the subject's diet or lifestyle as possible causes of the discrepancy in incidence.

Exercise 7-7 martinez company reports the following financial information before adjustments. dr. cr. accounts receivable $168,900 allowance for doubtful accounts $3,200 sales revenue (all on credit) 849,300 sales returns and allowances 50,440 prepare the journal entry to record bad debt expense assuming martinez company estimates bad debts at (a) 4% of accounts receivable and (b) 4% of accounts receivable but allowance for doubtful accounts had a $1,550 debit balance. (if no entry is required, select "no entry" for the account titles and enter 0 for the amounts. credit account titles are automatically indented when the amount is entered. do not indent manually.)