Here are simplified financial statements for Phone Corporation in a recent year:

INCOME STATEMENT(Figures in $ millions)Net sales$13,600Cost of goods sold 4,310Other expenses 4,162Depreciation 2,668Earnings before interest and taxes (EBIT)$2,460Interest expense 710Income before tax$1,750Taxes (at 30%) 525Net income$1,225Dividends$906  

BALANCE SHEET(Figures in $ millions) End of Year Start of YearAssets       Cash and marketable securities$94  $163 Receivables 2,632   2,590 Inventories 212   263 Other current assets 892   957 Total current assets$3,830  $3,973 Net property, plant, and equipment 20,023   19,965 Other long-term assets 4,266   3,820 Total assets$28,119  $27,758 Liabilities and shareholders’ equity       Payables$2,614  $3,090 Short-term debt 1,444   1,598 Other current liabilities 836   812 Total current liabilities$4,894  $5,500 Long-term debt and leases 5,773   5,938 Other long-term liabilities 6,228   6,199 Shareholders’ equity 11,224   10,121 Total liabilities and shareholders’ equity$28,119  $27,758  

Calculate the following financial ratios for Phone Corporation: (Use 365 days in a year. Do not round intermediate calculations. Round your final answers to 2 decimal places.)

Need an argumentative essay on Wildlife and Wind Energy. Needs to be 2 pages. Please no plagiarism.

Despite the renewed efforts to harness energy from the wind, there are various implications of wind turbines on the wildlife although there are mitigation measures that could minimize impacts to the wildlife.

In a study conducted by Sovacool (2009), which focused on the effects of wind turbines on birds that are a form of wildlife, the findings indicated that wind turbines were responsible for the death of between 20,000 and over 500, 000 birds every year in the United States. This indicates that wind turbines have an effect on the wildlife as birds collide with turbines leading to their death. In this case, it is evident that turbines are responsible for a big number of the death of birds.

There has been contention on whether the effects of vibrations from wind turbines have an effect on the health of the wildlife. In this case, there is suggestion that the vibrations from wind turbines could affect wildlife and cause sickness. On the other hand, other researchers have indicated that wind turbines do not cause any illness on wildlife although the turbines are responsible for creating noise and causing vibrations. The noise and vibrations from wind turbines causes stress among animals and the stress raises the risks of wildlife to various changes within its body due to hormonal imbalance from the stress caused by wind turbines.

It is important to carry out routine environmental assessments in wind farms in order to establish their effects on wildlife and on humans. This assessment helps to mitigate any negative impact of wind farms on the wildlife and humans since the assessment identifies the potential impacts of the turbines on the environment. The Wildlife Society (2007) identifies the importance of modifying the operations and locations of turbines with a view of ensuring that the wind turbines minimized their impacts on the wildlife and the habitants of their