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Solution Manual for Managing Operations Across the Supply
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Solution Manual for Operations Management Creating Value
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Solution Manual for Operations and Supply Chain Management
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Solution Manual for Operations Management Sustainability
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©2013 by McGraw-Hill Education. This is proprietary material solely for authorized instructor use. Not authorized for sale or distribution in
any manner. This document may not be copied, scanned, duplicated, forwarded, distributed, or posted on a website, in whole or part.
Fundamental Accounting Principles, 21st Edition
2
9. Accounting is described as a service activity because it serves decision makers by
providing information to help them make better business decisions.
10. Some accounting-related professions include consultant, financial analyst, underwriter,
financial planner, appraiser, FBI investigator, market researcher, and system designer.
11. Ethics rules require that auditors avoid auditing clients in which they have a direct
investment, or if the auditor’s fee is dependent on the figures in the client’s reports. This
will help prevent others from doubting the quality of the auditor’s report.
12. In addition to preparing tax returns, tax accountants help companies and individuals plan
future transactions to minimize the amount of tax to be paid. They are also actively
involved in estate planning and in helping set up organizations. Some tax accountants work
for regulatory agencies such as the IRS or the various state departments of revenue.
These tax accountants help to enforce tax laws.
13. The objectivity concept means that financial statement information is supported by
independent, unbiased evidence other than someone’s opinion or imagination. This
concept increases the reliability and verifiability of financial statement information.
14. This treatment is justified by both the cost principle and the going-concern assumption.
15. The revenue recognition principle provides guidance for managers and auditors so they
know when to recognize revenue. If revenue is recognized too early, the business looks
more profitable than it is. On the other hand, if revenue is recognized too late the business
looks less profitable than it is. This principle demands that revenue be recognized when it
is both earned (when service or product provided) and can be measured reliably. The
amount of revenue should equal the value of the assets received or expected to be
received from the business’s operating activities covering a specific time period.
16. Business organizations can be organized in one of three basic forms: sole proprietorship,
partnership, or corporation. These forms have implications for legal liability, taxation,
continuity, number of owners, and legal status as follows:
Proprietorship Partnership Corporation
Business entity yes yes yes
Legal entity no no yes
Limited liability no* no* yes
Unlimited life no no yes
Business taxed no no yes
One owner allowed yes no yes
*Proprietorships and partnerships that are set up as LLCs provide limited liability.
17. (a) Assets are resources owned or controlled by a company that are expected to yield
future benefits. (b) Liabilities are creditors’ claims on assets that reflect obligations to
provide assets, products or services to others. (c) Equity is the owner’s claim on assets
and is equal to assets minus liabilities. (d) Net assets refer to equity.
18. Equity is increased by investments from the owner and by net income (which is the excess
of revenues over expenses). It is decreased by withdrawals by the owner and by a net loss
(which is the excess of expenses over revenues).

Solutions Manual, Chapter 1 3
19. Accounting principles consist of (a) general and (b) specific principles. General principles
are the basic assumptions, concepts, and guidelines for preparing financial statements.
They stem from long-used accounting practices. Specific principles are detailed rules used
in reporting on business transactions and events. They usually arise from the rulings of
authoritative and regulatory groups such as the Financial Accounting Standards Board or
the Securities and Exchange Commission.
20. Revenue (or sales) is the amount received from selling products and services.
21. Net income (also called income, profit or earnings) equals revenues minus expenses (if
revenues exceed expenses). Net income increases equity. If expenses exceed revenues,
the company has a net loss. Net loss decreases equity.
22. The four basic financial statements are: income statement, statement of owner’s equity,
balance sheet, and statement of cash flows.
23. An income statement reports a company’s revenues and expenses along with the resulting
net income or loss over a period of time.
24. Rent expense, utilities expense, administrative expenses, advertising and promotion
expenses, maintenance expense, and salaries and wages expenses are some examples of
business expenses.
25. The statement of owner’s equity explains the changes in equity from net income or loss,
and from any owner contributions and withdrawals over a period of time.
26. The balance sheet describes a company’s financial position (types and amounts of assets,
liabilities, and equity) at a point in time.
27. The statement of cash flows reports on the cash inflows and outflows from a company’s
operating, investing, and financing activities.
28. Return on assets, also called return on investment, is a profitability measure that is useful
in evaluating management, analyzing and forecasting profits, and planning activities. It is
computed as net income divided by the average total assets. For example, if we have an
average annual balance of $100 in a bank account and it earns interest of $5 for the year,
then our return on assets is $5 / $100 or 5%. The return on assets is a popular measure for
analysis because it allows us to compare companies of different sizes and in different
industries.
29A
. Return refers to income, and risk is the uncertainty about the return we expect to make.
The lower the risk of an investment, the lower the expected return. For example, savings
accounts pay a low return because of the low risk of a bank not returning the principal with
interest. Higher risk implies higher, but riskier, expected returns.
30B
. Organizations carry out three major activities: financing, investing, and operating. Financing
provides the means used to pay for resources. Investing refers to the acquisition and
disposing of resources necessary to carry out the organization’s plans. Operating activities
are the actual carrying out of these plans. (Planning is the glue that connects these
activities, including the organization’s ideas, goals and strategies.)

4
31B
. An organization’s financing activities (liabilities and equity) pay for investing activities
(assets). An organization cannot have more or less assets than its liabilities and equity
combined and, similarly, it cannot have more or less liabilities and equity than its total
assets. This means: assets = liabilities + equity. This relation is called the accounting
equation (also called the balance sheet equation), and it applies to organizations at all
times.
32. The dollar amounts in Polaris’ financial statements are rounded to the nearest thousand
($1,000). Polaris’ consolidated statement of income (or income statement) covers the year
ended December 31, 2011. Polaris also reports comparative income statements for the
previous two years.
33. At March 31, 2011, Arctic Cat had ($ in thousands) assets of $272,906, liabilities of
$89,870, and equity of $183,036.
34. Confirmation of KTM’s accounting equation follows (numbers in EUR thousands):
Assets = Liabilities + Equity
485,775 = 266,000 + 219,775
35. The independent auditor for Polaris, is Ernst & Young, LLP. The auditor expressly states
that “our responsibility is to express an opinion on these consolidated financial statements
and schedule based on our audits.” The auditor also states that “these financial statements
and the schedule are the responsibility of the Company’s management.”

QUICK STUDIES
Quick Study 1-1
(a) and (b)
GAAP: Generally Accepted Accounting Principles
Importance: GAAP are the rules that specify acceptable accounting practices.
SEC: Securities and Exchange Commission
Importance: The SEC is charged by Congress to set reporting rules for
organizations that sell ownership shares to the public. The SEC
delegates part of this responsibility to the FASB.
FASB: Financial Accounting Standards Board
Importance: FASB is an independent group of full-time members who are
responsible for setting accounting rules.
IASB: International Accounting Standards Board.
Importance: Its purpose is to issue standards that identify preferred practices in
the desire of harmonizing accounting practices across different
countries. The vast majority of countries and financial exchanges
support its activities and objectives.
IFRS: International Financial Reporting Standards.
Importance: A global set of accounting standards issued by the IASB. Many
countries require or permit companies to comply with IFRS in
preparing their financial statements. The FASB is undergoing a
process with the IASB to converge GAAP and IFRS and to create
a single set of accounting standards for global use.
Quick Study 1-2
a. E g. E
b. E h. E
c. E i. I
d. E j. E
e. I k. E
f. E l. I

6
Quick Study 1-3
Internal controls serve several purposes:
 They involve monitoring an organization’s activities to promote efficiency and
to prevent wrongful use of its resources.
 They help ensure the validity and credibility of accounting reports.
 They are often crucial to effective operations and reliable reporting.
More generally, the absence of internal controls can adversely affect the
effectiveness of domestic and global financial markets.
Examples of internal controls include cash registers with internal tapes or drives,
scanners at doorways to identify tagged products, overhead video cameras,
security guards, and many others.
Quick Study 1-4
Accounting professionals practice in at least four main areas. These four areas,
along with a listing of some work opportunities in each, are:
1. Financial accounting
 Preparation
 Analysis
 Auditing (external)
 Consulting
 Investigation
2. Managerial accounting
 Cost accounting
 Budgeting
 Auditing (internal)
 Consulting
3. Tax accounting
 Preparation
 Planning
 Regulatory
 Consulting
 Investigation
4. Accounting-related
 Lending
 Consulting
 Analyst
 Investigator
 Appraiser

Quick Study 1-5
The choice of an accounting method when more than one alternative method is
acceptable often has ethical implications. This is because accounting information
can have major impacts on individuals’ (and firms’) well-being.
To illustrate, many companies base compensation of managers on the amount of
reported income. When the choice of an accounting method affects the amount
of reported income, the amount of compensation is also affected. Similarly, if
workers in a division receive bonuses based on the division’s income, its
computation has direct financial implications for these individuals.
Quick Study 1-6
a. Revenue recognition principle
b. Cost principle (also called historical cost)
c. Business entity assumption
Quick Study 1-7
$700,000 (a) $280,000 $420,000
$500,000 (b) $250,000 (b) $250,000
Quick Study 1-8
$75,000 (a) $35,000 $40,000
(b) $95,000 $25,000 $70,000
$85,000 $20,000 (c) $65,000

8
Quick Study 1-9
(a) Examples of business transactions that are measurable include:
 Selling products and services.
 Collecting funds from dues, taxes, contributions, or investments.
 Borrowing money.
 Purchasing products and services.
(b) Examples of business events that are measurable include:
 Decreases in the value of securities (assets).
 Bankruptcy of a customer owing money.
 Technological advances rendering patents (or other assets) worthless.
 An “act of God” (casualty) that destroys assets.
Quick Study 1-10
a. For December 31, 2011, the account and its dollar amount (in thousands) for
Polaris are:
(1) Assets = $1,228,024
(2) Liabilities = $ 727,968
(3) Equity = $ 500,056
b. Using Polaris’ amounts from (a) we verify that (in millions):
$1,228,024 = $ 727,968 + $ 500,056
Quick Study 1-11
[Code: Income statement (I), Balance sheet (B), Statement of owner’s equity (E), or
Statement of cash flows (CF).]
a. B d. B g. CF
b. CF e. I h. I
c. E* f. B i. B
*The more advanced student might know that this item could also appear on the CF.

Quick Study 1-12
Return on assets = = = 8.2%
Interpretation: Its return of 8.2% is slightly above the 8% of its competitors. Home
Depot’s performance can be rated as above average.
Quick Study 1-13 (10 minutes)
a. International Financial Reporting Standards (IFRS)
b. Convergence desires to achieve a single set of accounting standards for
global use.
c. The FASB is to develop a transition plan to effect these changes over the
next five years or so. For updates on this roadmap, we can check with the
AICPA (IFRS.com), FASB (FASB.org), and IASB (IASB.org.uk).
$3,338
$40,501
Net income
Average total assets

10
EXERCISES
Exercise 1-1 (10 minutes)
1. A 5. C
2. B 6. C
3. A 7. B
4. A 8. B
C 1. Analyzing and interpreting reports
C 2. Presenting financial information
R 3. Maintaining a log of service costs
R 4. Measuring the costs of a product
C 5. Preparing financial statements
I 6. Establishing revenues generated from a product
I 7. Determining employee tasks behind a service
Part A.
1. I 5. I
2. I 6. E
3. E 7. I
4. E 8. I
Part B.
1. I 5. I
2. E 6. E
3. I 7. I
4. E

a. Situations involving ethical decision making in coursework include
performing independent work on examinations and individually completing
assignments/projects. It can also extend to promptly returning reference
materials so others can enjoy them, and to properly preparing for class to
efficiently use the time and question period to not detract from others’
instructional benefits.
b. Managers face several situations demanding ethical decision making in their
dealings with employees. Examples include fairness in performance
evaluations, salary adjustments, and promotion recommendations. They can
also include avoiding any perceived or real harassment of employees by the
manager or any other employees. It can also include issues of confidentiality
regarding personal information known to managers.
c. Accounting professionals who prepare tax returns can face situations where
clients wish to claim deductions they cannot substantiate. Also, clients
sometimes exert pressure to use methods not allowed or questionable under
the law. Issues of confidentiality also arise when these professionals have
access to clients’ personal records.
d. Auditing professionals with competing audit clients are likely to learn
valuable information about each client that the other clients would benefit
from knowing. In this situation the auditor must take care to maintain the
confidential nature of information about each client.

12
Code Description Principle/Assumption
E 1. Usually created by a pronouncement from an
authoritative body.
Specific accounting
principle
G 2. Financial statements reflect the assumption that the
business continues operating.
Going-concern
assumption
A 3. Derived from long-used and generally accepted
accounting practices.
General accounting
principle
C 4. Every business is accounted for separately from its
owner or owners.
Business entity
assumption
D 5. Revenue is recorded only when the earnings
process is complete.
Revenue recognition
principle
B 6. Information is based on actual costs incurred in
transactions.
Cost principle
F 7. A company records the expenses incurred to
generate the revenues reported.
Matching (expense
recognition) principle
H. 8. A company reports details behind financial
statements that would impact users' decisions.
Full disclosure principle
1. C 4. A
2. F 5. G
3. D
a. Corporation e. Sole proprietorship
b. Sole proprietorship f. Sole proprietorship
c. Corporation g. Corporation
d. Partnership

a. Using the accounting equation:
$123,000 = $47,000 + ?
Thus, equity = $76,000
b. Using the accounting equation at the beginning of the year:
$300,000 = ? + $100,000
Thus, beginning liabilities = $200,000
Using the accounting equation at the end of the year:
$300,000 + $80,000 = $200,000+ $50,000 + ?
$380,000 = $250,000 + ?
Thus, ending equity = $130,000
Alternative approach to solving part (b):
Assets($80,000) = Liabilities($50,000) + Equity(?)
where “” refers to “change in.”
Thus: Ending Equity = $100,000 + $30,000 = $130,000
c. Using the accounting equation at the end of the year:
$190,000 = $70,000 - $5,000 + ?
$190,000 = $65,000 + $125,000
Using the accounting equation at the beginning of the year:
$190,000 - $60,000 = $70,000 + ?
$130,000 = $70,000 + ?
Thus: Beginning Equity = $60,000

14
(a) $ 65,000 = $ 20,000 + $45,000
$100,000 = $ 34,000 + (b) $66,000
$154,000 = (c) $114,000 + $40,000
Examples of transactions that fit each case include:
a. Cash withdrawals (or some other asset) paid to the owner of the business;
OR, the business incurs an expense paid in cash.
b. Business purchases equipment (or some other asset) on credit.
c. Business signs a note payable to extend the due date on an account
payable; OR, the business renegotiates a liability (perhaps to obtain a lower
interest rate.)
d. Business pays an account payable (or some other liability) with cash (or
some other asset).
e. Business purchases office supplies (or some other asset) for cash (or some
other asset).
f. Business incurs an expense that is not yet paid (for example, when
employees earn wages that are not yet paid).
g. Owner invests cash (or some other asset) in the business; OR, the business
earns revenue and accepts cash (or another asset).

Cash +
Accounts
Receivable +
Equip-
ment =
Accounts
Payable +
Holden,
Capital –
Holden,
With-
drawals
+ Revenues – Expenses
a. +$60,000 + $15,000 = + $75,000
b. – 1,500 ______ ______ – $1,500
Bal. 58,500 + + 15,000 = + 75,000 – 1,500
c. _______ + 10,000 +$10,000 ______ _____
Bal. 58,500 + + 25,000 = 10,000 + 75,000 – 1,500
d. + 2,500 ______ _______ ______ + $2,500 _____
Bal. 61,000 + + 25,000 = 10,000 + 75,000 + 2,500 – 1,500
e. _______ + $8,000 ______ _______ ______ + 8,000 _____
Bal. 61,000 + 8,000 + 25,000 = 10,000 + 75,000 + 10,500 – 1,500
f. – 6,000 ______ + 6,000 _______ ______ _____ _____
Bal. 55,000 + 8,000 + 31,000 = 10,000 + 75,000 + 10,500 – 1,500
g. – 3,000 ______ ______ _______ ______ _____ – 3,000
Bal. 52,000 + 8,000 + 31,000 = 10,000 + 75,000 + 10,500 – 4,500
h. + 5,000 - 5,000 ______ _______ ______ _____ _____
Bal. 57,000 + 3,000 + 31,000 = 10,000 + 75,000 + 10,500 – 4,500
i. – 10,000 ______ ______ – 10,000 ______ _____ _____
Bal. 47,000 + 3,000 + 31,000 = 0 + 75,000 + 10,500 – 4,500
j. – 1,000 ______ ______ _______ ______ – $1,000 _____ _____
Bal. $46,000 + $3,000 + $31,000 = $ 0 + $75,000 – $1,000 + $10,500 – $4,500
a. Started the business with the owner investing $40,000 cash in the business.
b. Purchased office supplies for $3,000 by paying $2,000 cash and putting the
remaining $1,000 balance on credit.
c. Purchased office furniture by paying $8,000 cash.
d. Billed a customer $6,000 for services earned.
e. Provided services for $1,000 cash.

16
a. Purchased land for $4,000 cash.
b. Purchased $1,000 of office supplies on credit.
c. Billed a client $1,900 for services provided.
d. Paid the $1,000 account payable created by the credit purchase of office
supplies in transaction b.
e. Collected $1,900 cash for the billing in transaction c.
REAL ANSWERS
Income Statement
For Month Ended October 31
Revenues
Consulting fees earned......................... $14,000
Expenses
Salaries expense .................................. $7,000
Rent expense........................................ 3,550
Telephone expense .............................. 760
Miscellaneous expenses....................... 580
Total expenses...................................... 11,890
Net income ................................................... $ 2,110
REAL ANSWERS
Statement of Owner’s Equity
King, Capital, October 1 ..................................... $ 0
Add: Owner’s investment............................. 84,000
Net income (from Exercise 1-14) ........... 2,110
86,110
Less: Withdrawals by owner ......................... 2,000
King, Capital, October 31 ................................... $84,110

REAL ANSWERS
Balance Sheet
October 31
Assets Liabilities
Cash ............................... $11,360 Accounts payable.................... $ 8,500
Accounts receivable ....... 14,000
Office supplies................ 3,250 Equity
Office equipment ............ 18,000 King, Capital* ............. 84,110
Land ............................... 46,000 _______
Total assets .................... $92,610 Total liabilities and equity........ $92,610
* For the computation of this amount see Exercise 1-15.
REAL ANSWERS
Statement of Cash Flows
Cash flows from operating activities
Cash received from customers................................................ $ 0
Cash paid to employees1
........................................................ (1,750)
Cash paid for rent.................................................................... (3,550)
Cash paid for telephone expenses.......................................... (760)
Cash paid for miscellaneous expenses................................... (580)
Net cash used by operating activities...................................... (6,640)
Cash flows from investing activities
Purchase of office equipment.................................................. (18,000)
Net cash used by investing activities ...................................... (18,000)
Cash flows from financing activities
Investments by owner ............................................................. 38,000
Withdrawals by owner ............................................................. (2,000)
Net cash provided by financing activities ................................ 36,000
Net increase in cash................................................................ $11,360
Cash balance, October 1......................................................... 0
Cash balance, October 31....................................................... $11,360
1
$7,000 Salaries Expense - $5,250 still owed = $1,750 paid to employees.

18
Return on assets = Net income / Average total assets
= $40,000 / [($200,000 + $300,000)/2]
= 16%
Interpretation: Swiss Group’s return on assets of 16% is markedly above the 10%
return of its competitors. Accordingly, its performance is assessed as superior to
its competitors.
O 1. Cash paid for advertising O 5. Cash paid for rent
O 2. Cash paid for wages O 6. Cash paid on an account payable
F 3. Cash withdrawal by owner F 7. Cash investment by owner
I 4. Cash purchase of equipment O 8. Cash received from clients
Exercise 1-20B
(10 minutes)
a. Financing*
b. Investing
c. Investing
d. Operating
e. Financing
* Would also be listed as “investing” if resources contributed by owner were in the form of
nonfinancial resources.

NINTENDO
Income Statement
For Year Ended March 31, 2011
(Japanese Yen in millions)
Net sales ...................................................................... ¥ 1,014,345
Expenses
Cost of sales.............................................................. ¥626,379
Selling, general and administrative expenses ........... 216,889
Other expenses ......................................................... 93,456
Total expenses .......................................................... 936,724
Net income...................................................................... ¥ 77,621

20
PROBLEM SET A
Problem 1-1A (40 minutes)
Part 1
Company A
(a) Equity on December 31, 2012:
Assets........................................................... $55,000
Liabilities....................................................... (24,500)
Equity ........................................................... $30,500
(b) Equity on December 31, 2013:
Equity, December 31, 2012.......................... $30,500
Plus investment by owner ............................ 6,000
Plus net income............................................ 8,500
Less withdrawals by owner .......................... (3,500)
Equity, December 31, 2013.......................... $41,500
(c) Liabilities on December 31, 2013:
Assets........................................................... $58,000
Equity ........................................................... (41,500)
Liabilities....................................................... $16,500
Part 2
Company B
(a) and (b)
Equity: 12/31/2012 12/31/2013
Assets.................................... $34,000 $40,000
Liabilities................................ (21,500) (26,500)
Equity .................................... $12,500 $13,500
(c) Net income for 2013:
Equity, December 31, 2012....................... $12,500
Plus investment by owner ......................... 1,400
Plus net income......................................... ?
Less withdrawals by owner ....................... (2,000)
Equity, December 31, 2013....................... $13,500
Therefore, net income must have been $ 1,600

Problem 1-1A (Continued)
Part 3
Company C
First, calculate the beginning balance of equity:
Dec. 31, 2012
Assets........................................................... $24,000
Liabilities....................................................... ( 9,000)
Equity ........................................................... $15,000
Next, find the ending balance of equity by completing this table:
Equity, December 31, 2012.......................... $15,000
Plus net income............................................ 8,000
Equity, December 31, 2013.......................... $26,875
Finally, find the ending amount of assets by adding the ending balance of equity
to the ending balance of liabilities:
Dec. 31, 2013
Liabilities....................................................... $29,000
Equity ........................................................... 26,875
Assets........................................................... $55,875
Part 4
Company D
First, calculate the beginning and ending equity balances:
12/31/2012 12/31/2013
Assets....................................... $60,000 $85,000
Liabilities................................... (40,000) (24,000)
Equity ....................................... $20,000 $61,000
Then, find the amount of investment by owner during 2013:
Equity, December 31, 2012............................ $20,000
Plus investment by owner .............................. ?
Plus net income.............................................. 14,000
Less withdrawals by owner ............................ 0
Equity, December 31, 2013............................ $61,000
Thus, investment by owner must have been$27,000

22
Problem 1-1A (Concluded)
Part 5
Company E
First, compute the balance of equity as of December 31, 2013:
Assets........................................................... $113,000
Liabilities....................................................... (70,000)
Equity ........................................................... $ 43,000
Next, find the beginning balance of equity as follows:
Equity, December 31, 2012.......................... $ ?
Plus net income............................................ 20,000
Equity, December 31, 2013.......................... $43,000
Thus, the beginning balance of equity is: $27,500
Finally, find the beginning amount of liabilities by subtracting the beginning
balance of equity from the beginning balance of assets:
Dec. 31, 2012
Assets........................................................... $119,000
Equity ........................................................... (27,500)
Liabilities....................................................... $ 91,500

Balance Sheet
Income
Statement
Statement of
Cash Flows
Transaction
Total
Assets
Total
Liab.
Total
Equity
Net
Income
Operating
Activities
Financing
Activities
Investing
Activities
1 Owner invests
cash in business + + +
2 Receives cash
for services
provided
+ + + +
3 Pays cash for
employee wages – – – –
4 Incurs legal costs
on credit + – –
5 Borrows cash by
signing L-T note
payable
+ + +
6 Owner withdraws
cash – – –
7 Buys land by
signing note
payable
+ +
8 Provides ser-
vices on credit + + +
9 Buys office
equipment
for cash
+/– –
10 Collects cash on
receivable
from (8)
+/– +

24
Elko Energy Company
Income Statement
For Year Ended December 31, 2013
Revenues .................................................. $55,000
Expenses ................................................... 40,000
Net income................................................. $15,000
Amity Company
Balance Sheet
December 31, 2013
Assets............................... $90,000 Liabilities.................................... $44,000
Equity......................................... 46,000
Total assets ...................... $90,000 Total liabilities and equity .......... $90,000
ABM Company
Cash from operating activities ............................ $ 6,000
Cash used by investing activities ........................ (2,000)
Cash used by financing activities ........................ (2,800)
Net increase in cash............................................ $ 1,200
Cash, December 31, 2012 .................................. 2,300
Cash, December 31, 2013 .................................. $ 3,500

Kasio Company
K. Kasio, Capital, Dec. 31, 2012 ........................ $ 7,000
Add: Net income................................................. 8,000
15,000
Less: Withdrawals by owner................................ (1,000)
K. Casio, Capital, Dec. 31, 2013 ......................... $14,000

©2013 by McGraw-Hill Education. This is proprietary material solely for authorized instructor use. Not authorized for sale or distribution in any manner. This document may not be copied, scanned,
duplicated, forwarded, distributed, or posted on a website, in whole or part.
26
Problem 1-7A (60 minutes) Parts 1 and 2
Date Cash + Accounts
Receivable
+ Office
Equipment
= Accounts
Payable
+ H. Graham,
Capital
- H. Graham,
With-drawals
+ Revenues - Expenses
May 1 +$40,000 = + $40,000
1 - 2,200 = - $2,200
3 + $1,890 = + $1,890
5 - 750 ` = - 750
8 + 5,400 = + $5,400
12 + $2,500 = + 2,500
15 - 750 = - 750
20 + 2,500 - 2,500 =
22 + 3,200 = + 3,200
25 + 3,200 - 3,200 =
26 - 1,890 = - 1,890
27 = + 80 - 80
28 - 750 = - 750
30 - 300 = - 300
30 - 280 = - 280
31 - 1,400 = - $1,400
$42,780 + $ 0 + $1,890 = $ 80 + $40,000 - $1,400 + $11,100 - $5,110

©2013 by McGraw-Hill Education. This is proprietary material solely for authorized instructor use. Not authorized for sale or distribution in any
manner. This document may not be copied, scanned, duplicated, forwarded, distributed, or posted on a website, in whole or part.
Part 3
The Graham Co.
Income Statement
For Month Ended May 31
Revenues
Consulting services revenue ............... $11,100
Expenses
Rent expense........................................ $2,200
Salaries expense .................................. 1,500
Cleaning expense................................. 750
Telephone expense .............................. 300
Utilities expense.................................... 280
Advertising expense ............................. 80
Total expenses ..................................... 5,110
Net income ................................................... $ 5,990
The Graham Co.
H. Graham, Capital, May 1.......................................... $ 0
Add: Investment by owner........................................ 40,000
Net income....................................................... 5,990
45,990
Less: Withdrawals by owner...................................... 1,400
H. Graham, Capital, May 31........................................ $44,590
The Graham Co.
Balance Sheet
May 31
Assets Liabilities
Cash...............................$42,780 Accounts payable.......................... $ 80
Office equipment ............ 1,890 Equity
H. Graham, Capital ....................... 44,590
_______
Total assets....................$44,670 Total liabilities and equity.............. $44,670

©2013 by McGraw-Hill Education. This is proprietary material solely for authorized instructor use. Not authorized for sale or distribution in any
manner. This document may not be copied, scanned, duplicated, forwarded, distributed, or posted on a website, in whole or part.
28
Part 3—continued
The Graham Co.
Cash received from customers.................................... $11,100
Cash paid for rent........................................................ (2,200)
Cash paid for cleaning................................................. (750)
Cash paid for telephone .............................................. (300)
Cash paid for utilities ................................................... (280)
Cash paid to employees.............................................. (1,500)
Net cash provided by operating activities.................... $ 6,070
Purchase of equipment ............................................... (1,890)
Net cash used by investing activities........................... (1,890)
Investment by owner ................................................... 40,000
Withdrawal by owner ................................................... (1,400)
Net cash provided by financing activities .................... 38,600
Net increase in cash.................................................... $42,780
Cash balance, May 1................................................... 0
Cash balance, May 31................................................. $42,780

Date Cash +
Accounts
Receivable
+
Office
Supplies
+
Office
Equipment
+
Electrical
Equipment
=
Accounts
Payable
+
H. Ander,
Capital
-
H. Ander,
With-
drawals
Dec. 1 +$65,000 = + $65,000
2 - 1,000 - $1,000
Bal. 64,000 = 65,000 - 1,000
3 - 4,800 + $13,000 + $8,200
Bal. 59,200 + 13,000 = 8,200 + 65,000 - 1,000
5 - 800 + $ 800
Bal. 58,400 + 800 + 13,000 = 8,200 + 65,000 - 1,000
6 + 1,200 + $1,200
Bal. 59,600 + 800 + 13,000 = 8,200 + 65,000 + 1,200 - 1,000
8 + $2,530 + 2,530
Bal. 59,600 + 800 + 2,530 + 13,000 = 10,730 + 65,000 + 1,200 - 1,000
15 + $5,000 + 5,000
Bal. 59,600 + 5,000 + 800 + 2,530 + 13,000 = 10,730 + 65,000 + 6,200 - 1,000
18 + 350 + 350
Bal. 59,600 + 5,000 + 1,150 + 2,530 + 13,000 = 11,080 + 65,000 + 6,200 - 1,000
20 - 2,530 - 2,530
Bal. 57,070 + 5,000 + 1,150 + 2,530 + 13,000 = 8,550 + 65,000 + 6,200 - 1,000
24 + 900 + 900
Bal. 57,070 + 5,900 + 1,150 + 2,530 + 13,000 = 8,550 + 65,000 + 7,100 - 1,000
28 + 5,000 - 5,000
Bal. 62,070 + 900 + 1,150 + 2,530 + 13,000 = 8,550 + 65,000 + 7,100 - 1,000
29 - 1,400 - 1,400
Bal. 60,670 + 900 + 1,150 + 2,530 + 13,000 = 8,550 + 65,000 + 7,100 - 2,400
30 - 540 - 540
Bal. 60,130 + 900 + 1,150 + 2,530 + 13,000 = 8,550 + 65,000 + 7,100 - 2,940
31 - 950 - $950
Bal. $59,180 + $ 900 + $1,150 + $2,530 + $13,000 = $8,550 + $65,000 - $950 + $7,100 - $2,940

30
Part 3
Ander Electric
Income Statement
For Month Ended December 31
Revenues
Electrical fees earned......................... $7,100
Expenses
Rent expense ..................................... $1,000
Salaries expense................................ 1,400
Utilities expense ................................ 540
Total expenses ................................... 2,940
Net income ................................................... $4,160
Ander Electric
H. Ander, Capital, December 1 .................... $ 0
Add: Investment by owner........................ 65,000
Net income....................................... 4,160
69,160
Less: Withdrawals by owner...................... 950
H. Ander, Capital, December 31 .................. $68,210
Ander Electric
Balance Sheet
December 31
Assets Liabilities
Cash ................................. $59,180 Accounts payable ...................... $ 8,550
Accounts receivable ......... 900
Office supplies.................. 1,150 Equity
Office equipment .............. 2,530 Ander, Capital............................ 68,210
Electrical equipment......... 13,000 _______
Total assets ...................... $76,760 Total liabilities and equity .......... $76,760

Part 3—continued
Ander Electric
Cash received from customers1
..................................... $ 6,200
Cash paid for rent .......................................................... (1,000)
Cash paid for supplies ................................................... (800)
Cash paid for utilities...................................................... (540)
Cash paid to employees ................................................ (1,400)
Net cash provided by operating activities ...................... $ 2,460
Purchase of office equipment ........................................ (2,530)
Purchase of electrical equipment................................... (4,800)
Net cash used by investing activities ............................. (7,330)
Investments by owner.................................................... 65,000
Withdrawals by owner.................................................... (950)
Net cash provided by financing activities....................... 64,050
Net increase in cash ...................................................... $59,180
Cash balance, Dec. 1..................................................... 0
Cash balance, Dec. 31................................................... $59,180
1
$1,200 + $5,000 = $6,200
Part 4
If the December 1 investment had been $49,000 cash instead of $65,000 and the
$16,000 difference was borrowed by the company from a bank, then:
(a) total owner investments during this period, as well as the ending equity, would
be $16,000 lower,
(b) total liabilities would be $16,000 greater, and
(c) total assets would remain the same.

32
Cash +
Accounts
Receivable
+
Office
Supplies
+
Office
Equipment
+ Building =
Accounts
Payable
+
Notes
Payable +
I. Lopez,
Capital
-
I. Lopez,
With-
drawals
+
Reve-
nues
-
Expen-
ses
a. +$70,000 + $10,000 + $80,000
b. - 20,000 + $150,000 + $130,000
Bal. 50,000 + 10,000 + 150,000 = + 130,000 + 80,000
c. - 15,000 + 15,000
Bal. 35,000 + 25,000 + 150,000 = + 130,000 + 80,000
d. + $1,200 + 1,700 + $2,900
Bal. 35,000 + 1,200 + 26,700 + 150,000 = 2,900 + 130,000 + 80,000
e. - 500 - $ 500
Bal. 34,500 + 1,200 + 26,700 + 150,000 = 2,900 + 130,000 + 80,000 - 500
f. + $2,800 + $2,800
Bal. 34,500 + 2,800 + 1,200 + 26,700 + 150,000 = 2,900 + 130,000 + 80,000 + 2,800 - 500
g. + 4,000 + 4,000
Bal. 38,500 + 2,800 + 1,200 + 26,700 + 150,000 = 2,900 + 130,000 + 80,000 + 6,800 - 500
h. - 3,275 - $3,275
Bal. 35,225 + 2,800 + 1,200 + 26,700 + 150,000 = 2,900 + 130,000 + 80,000 - 3,275 + 6,800 - 500
i. + 1,800 - 1,800
Bal. 37,025 + 1,000 + 1,200 + 26,700 + 150,000 = 2,900 + 130,000 + 80,000 - 3,275 + 6,800 - 500
j. - 700 - 700
Bal. 36,325 + 1,000 + 1,200 + 26,700 + 150,000 = 2,200 + 130,000 + 80,000 - 3,275 + 6,800 - 500
k. - 1,800 - 1,800
Bal. $34,525 + $1,000 + $1,200 + $26,700 + $150,000 = $2,200 + $130,000 + $80,000 - $3,275 + $6,800 - $2,300

Part 3
Biz Consulting’s net income = $6,800 - $2,300 = $4,500
1. Return on assets equals net income divided by average total assets.
a. Coca-Cola return: $8,634 / $76,448 = 0.113 or 11.3%.
b. PepsiCo return: $6,462 / $70,518 = 0.092 or 9.2%.
2. Strictly on the amount of sales to consumers, Coca-Cola’s sales of $46,542
are less than PepsiCo’s $66,504.
3. Success in returning net income from the average amount invested is
revealed by the return on assets. Part 1 showed that Coca-Cola’s 11.3%
return is better than PepsiCo‘s 9.2% return.
4. Current performance figures suggest that Coca-Cola yields a marginally
higher return on assets than PepsiCo. Based on this information alone, we
would be better advised to invest in Coca-Cola than PepsiCo.
Nevertheless, and because the returns are not dramatically different, we
would look for additional information in financial statements and other sources
for further guidance. For example, if Coca-Cola could dispose of some assets
without curtailing its sales level, it would look even more attractive; or,
PepsiCo could do likewise, and close the gap. We would also look for
consumer trends, market expansion, competition, product development, and
promotion plans.

34
1. Return on assets is net income divided by the average total assets.
Kyzera’s return: $65,000 / $250,000 = 0.26 or 26%.
2. Return on assets seems satisfactory for the risk involved in the
manufacturing, marketing, and selling of cellular telephones. Moreover,
Kyzera’s 26% return is more than twice as high as that of its competitors’
12% return.
3. We know that revenues less expenses equal net income. Taking the
revenues and net income numbers for Kyzera we obtain:
$475,000 - Expenses = $65,000  Expenses must equal $410,000.
4. We know from the accounting equation that total financing (liabilities plus
equity) must equal the total for assets (investing). Since average total
assets are $250,000, we know the average total of liabilities plus equity
(financing) must equal $250,000.
Problem 1-12AA
(20 minutes)
Case 1 Return: 5% interest or $100/year.
Risk: Very low; it is the risk of the financial institution not
paying interest and principal.
Case 2 Return: Expected winnings from your bet.
Risk: Depends on the probability of your team covering the
“spread.”
Case 3 Return: Expected return on your stock investment (both
dividends and stock price changes).
Risk: Depends on the current and future performance of
Yahoo’s stock price (and dividends).
Case 4 Return: Expected increase in career earnings and other rewards
from an accounting degree (less all costs).
Risk: Depends on your ability to successfully learn and apply
accounting knowledge.

Problem 1-13AB
(15 minutes)
1. F 5. I
2. I 6. O
3. I 7. O
4. F 8. O
Problem 1-14AB
(15 minutes)
An organization pursues three major business activities: financing, investing, and
operating.
(1) Financing is the means used to pay for resources.
(2) Investing refers to the buying and selling of resources (assets) necessary
to carry out the organization’s plans.
(3) Operating activities are the carrying out of an organization’s plans.
If financial statements are to be informative about an organization’s activities,
then they will need to report on these three major activities. Also note that
planning is the glue that links and coordinates these three major activities—it
includes the ideas, goals, and strategies of an organization.

36
PROBLEM SET B
Problem 1-1B (40 minutes)
Part 1
Company V
(a) and (b)
Calculation of equity: 12/31/2012 12/31/2013
Assets .............................. $54,000 $59,000
Liabilities .......................... (25,000) (36,000)
Equity............................... $29,000 $23,000
(c) Calculation of net income for 2013:
Equity, December 31, 2012.......................... $29,000
Plus investments by owner........................... 5,000
Plus net income............................................ ?
Equity, December 31, 2013.......................... $23,000
Therefore, the net loss must have been $(5,500).
Part 2
Company W
(a) Calculation of equity at December 31, 2012:
Assets........................................................... $80,000
Liabilities....................................................... (60,000)
Equity ........................................................... $20,000
(b) Calculation of equity at December 31, 2013:
Equity, December 31, 2012.......................... $20,000
Plus net income............................................ 40,000
Equity, December 31, 2013.......................... $78,000
(c) Calculation of the amount of liabilities at December 31, 2013:
Assets...........................................................$100,000
Equity ........................................................... (78,000)
Liabilities....................................................... $ 22,000

Problem 1-1B (Continued)
Part 3
Company X
First, calculate the beginning and ending equity balances:
12/31/2012 12/31/2013
Assets .............................. $141,500 $186,500
Liabilities .......................... (68,500) (65,800)
Equity............................... $ 73,000 $120,700
Then, find the amount of investments by owner during 2013 as follows:
Equity, December 31, 2012................................. $ 73,000
Plus investments by owner.................................. ?
Plus net income................................................... 18,500
Less withdrawals by owner ................................. 0
Equity, December 31, 2013................................. $120,700
Thus, the owner’s investments must have been $ 29,200
Part 4
Company Y
First, calculate the beginning balance of equity:
Dec. 31, 2012
Assets........................................................... $92,500
Liabilities....................................................... 51,500
Equity ........................................................... $41,000
Next, find the ending balance of equity as follows:
Equity, December 31, 2012.......................... $41,000
Plus net income............................................ 24,000
Equity, December 31, 2013.......................... $93,100
Finally, find the ending amount of assets by adding the ending balance of equity
to the ending balance of liabilities:
Dec. 31, 2013
Liabilities....................................................... $ 42,000
Equity ........................................................... 93,100
Assets........................................................... $135,100

38
Problem 1-1B (Concluded)
Part 5
Company Z
First, calculate the balance of equity as of December 31, 2013:
Assets........................................................... $170,000
Liabilities....................................................... (42,000)
Equity ........................................................... $128,000
Next, find the beginning balance of equity as follows:
Equity, December 31, 2012.......................... $ ?
Plus net income............................................ 32,000
Equity, December 31, 2013.......................... $128,000
Thus, the beginning balance of equity is $44,000.
Finally, find the beginning amount of liabilities by subtracting the beginning
balance of equity from the beginning balance of assets:
Dec. 31, 2012
Assets........................................................... $144,000
Equity ........................................................... (44,000)
Liabilities....................................................... $100,000

Balance Sheet
Income
Statement
Statement of
Cash Flows
Transaction
Total
Assets
Total
Liab.
Total
Equity
Net
Income
Operating
Activities
Financing
Activities
Investing
Activities
1 Owner invests
cash in business + + +
2 Buys building by
signing note
payable
+ +
3 Pays cash for
salaries incurred – – – –
4 Provides ser-vices
for cash + + + +
5 Pays cash for rent
incurred – – – –
6 Incurs utilities
costs on credit + – –
7 Buys store equip-
ment for cash +/– –
8 Owner withdraws
cash – – –
9 Provides ser-vices
on credit + + +
10 Collects cash on
receivable from (9) +/– +
Offshore Co.
Income Statement
Revenues .................................................. $68,000
Expenses ................................................... 40,000
Net income................................................. $28,000

40
TLC Company
Balance Sheet
December 31, 2013
Assets............................. $114,000 Liabilities................................. $ 64,000
Equity ..................................... 50,000
Total assets .................... $114,000 Total liabilities and equity ....... $114,000
HalfLife Co.
Cash used by operating activities .......................... $(3,000)
Cash from investing activities ................................. 1,600
Cash from financing activities ................................. 1,800
Net increase in cash................................................ $ 400
Cash, December 31, 2012 ...................................... 1,300
Cash, December 31, 2013 ...................................... $ 1,700
ATV Company
A.T. Vee, Capital, Dec. 31, 2012 .................... $49,000
Add: Net income ......................................... 5,000
54,000
Less: Withdrawals by owner ........................ (7,000)
A.T. Vee, Capital, Dec. 31, 2013 ..................... $47,000

Problem 1-7B (60 minutes) Parts 1 and 2
Date Cash +
Accounts
Receivable
+ Equipment =
Accounts
Payable
+
H. Nikolas,
Capital -
H. Nikolas,
Withdrawals
June 1 +$130,000 = + $130,000
2 - 6,000 = - $6,000
4 + $2,400 = + $2,400
6 - 1,150 = - 1,150
8 + 850 = + $ 850
14 + $7,500 = + 7,500
16 - 800 = - 800
20 + 7,500 - 7,500 =
21 + 7,900 = + 7,900
24 + 675 = + 675
25 + 7,900 - 7,900 =
26 - 2,400 = - 2,400
28 - 800 = - 800
29 - 4,000 = - $4,000
30 - 150 = - 150
30 - 890 = - 890
$130,060 + $ 675 + $2,400 = $ 0 + $130,000 - $4,000 + $16,925 - $9,790

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"That hardly ties in with steep cliffs and a river cutting through a
mountain range."
McLaughlin shrugged. "You're the geologist. Look it over for yourself.
Maybe you'll just have to add it to the list of things you don't
understand about Viridis."
"Fair enough." The pilot-commander-geophysicist nodded. "I did not
mean to imply that you were not reporting accurately; but the
situation you have described would be a trifle queer on more planets
than Earth, I assure you. Still, with luck your cliffs will show fossils.
Maybe we'll solve one problem in exchange for another. Life could be
worse."
"Just hope we don't solve the first one by proving that certain
geophysicists have been talking through their hats," the hitherto
silent Krendall remarked.
"Eh?"
"What would you do if we found a chunk of, say, pegmatite with
radioactive inclusions that checked out at half a billion years instead
of the thirty-odd million you lads have been giving us as a time scale
for this mudball?"
"I should check very carefully under what circumstances and in what
location you found it. If necessary, I would admit that the problem
had disappeared. Half a billion years would account reasonably well
for the evolutionary status of this planet's life forms, though actually
it took Earth a good deal longer to reach a corresponding condition.
Frankly, however, I do not expect any such find. We spotted our
borings rather carefully, and should have taken pretty representative
samples."
"I'm sure you did. If your results are right, it just means that the
problem belongs to Hans and me—and String here had better find us
a lot of fossils."
"You'll have to find your own bones," McLaughlin replied. "I'm taking
you to the sort of ground you want. A fossil would have to show its

teeth in my face before I'd recognize it—and then I'd probably shoot
before I realized it was dead."
"All right," Sulewayo chuckled. "You take care of the quick, and
Krendall and I will worry about the dead. Dr. Lampert can figure out
how old the fossils are if we find any, and Take can look for stone
axes."
"Or automobiles, or pieces of space-drive tubes, or other artifacts,"
Mitsuitei answered the implied dig. "I plan to sit back and loaf, unless
and until one of you lads turns up a skull that could have held more
than half an ounce of brain. I am going to be very unscientific. I
believe that there is nothing on this planet for an archeologist to do,
and I am not going to work myself into a lather to prove myself
wrong."
"You've formed an opinion rather early in the game," Lampert
remarked. "After all, remarkably little of this world has been explored.
Why should there not be traces of occupation in unknown areas such
as we are about to visit?"
"Because, while most of the planet remains unexplored, a very large
number of places which should have furnished traces of habitation
have failed to do so. We've surveyed many spots which were, or are,
ideal for cities based on ocean commerce, or market centers for what
could be farm areas, or spaceports. After a while you get to a point
where such finds can be predicted with some certainty. As I said, I
am far from certain, and it would be most unreasonable to say I was;
but in the area we are seeking, I see no reason to expect anything of
interest to my profession."
Lampert shrugged and brought his full attention back to the controls.
The sun was slowly sinking, bringing into bolder relief the
irregularities of the ground as their shadows lengthened. However,
these irregularities were still few, and the jungle roof was for the
most part evenly illuminated. As McLaughlin had expected, there was

nothing that could be used as a landmark. In its own way, the forest
was as featureless as the ocean. The pilot kept his gaze riveted
ahead, in expectation of the river which the guide had told them to
expect; and presently he saw it. Reflecting the color of the faintly
purplish sky, it stood out fairly well against the gray-green of the
jungle, once they were close enough to penetrate the ever-present
haze.
With McLaughlin nodding silent approval, Lampert swung the
helicopter to the left and proceeded more nearly straight north,
angling gradually toward the river. Now the jungle took on a little
more feature, though still nothing that could be used for guidance. At
fairly frequent intervals a glint of water became visible through the
trees directly below them. Evidently numerous tributaries were
feeding into the larger stream; but none of these could be seen from
any distance. For the most part they were so narrow that the trees
growing on each side met above them.
"I should think that one could cover a great deal of that territory in a
boat," remarked Mitsuitei, after nearly half an hour in the new
direction.
"You'd need an amphib," replied the guide. "A boat is all right for the
main stream, but all that stuff coming in from the sides is so shallow
that you'd never make progress with anything else. I've tried most of
them in my own croc. Every time I've had to crawl rather than float
before I was a mile from the river."
"How is the ground? Swamp?"
"No, it's fairly solid for the most part. It doesn't show very well yet
even with the sun as low as it is, but the general ground level is
pushing up slowly all along here. We'll be in sight of your mountains
before too long."
This declaration brought all members of the group to the windows, all
five pairs of eyes covering the quadrant of vision below and ahead.
The meandering river was now on their left, but just visible through
the haze ahead of them was the eastward turn McLaughlin had

predicted. Lampert headed a little more to the right in an attempt to
cut the final corner, but the helicopter reached the winding purplish
band before their goal came in sight in spite of this effort. The flyer
hummed on.
The bars of sunlight admitted by the side ports had been nearly
horizontal when the turn to the east cut them off. They were only
slightly more so when McLaughlin gave a satisfied grunt, and nodded
forward. The others followed his gaze.
Straight ahead, little could be seen because of the "bright spot"
familiar to every flyer—the shadowless area directly opposite the sun,
centered on the aircraft's own shadow. To either side, however, the
promised hills rose out of the jungle to heights exceeding the present
flight altitude of the helicopter. Presumably the canyon from which
the river was supposed to emerge lay in their path. So, at any rate,
Lampert remarked; and McLaughlin confirmed him.
"I'd cruise pretty slowly from here on," the guide added. "There are a
number of hills on this side of the range. Even if you're not worried
about running into one of them, you may want to examine them for
exposed rocks."
"Mightn't it be better to find a spot to park before the sun goes
down?" countered the pilot.
"It might. What I said still holds, though. You haven't much chance
finding one inside the canyon without quite a long search, and it will
be best to stay this side of the range until sunrise. Remember my
trouble in finding a beach for the amphib while I was inside."
"All right. Can we land in jungle, though?"
"Not unless you want to fold the blades in flight and drop the last
twenty to fifty feet. Hunt for a fairly high hill. They're usually
somewhat bare on top, and you'll at least have room for the rotors to
swing. If you don't like that, or can't find a suitable hilltop, land on

the river and tie up to the shore—but again, don't try that in the
canyon. You're unlikely to find anything to tie up to."
"This machine has good lights, I suppose you realize—but then, you
know the planet. As far as I'm concerned, what you say goes. Are the
chances of a hill equally good on either side of the river?"
"Maybe a little better to the north. The ground looked higher that
way when I came out of the canyon." Lampert obediently eased the
flyer's course a trifle to the left, and everyone aboard watched the
ground as it began to rise toward them.
At first the "hills" were merely low mounds, as jungle-covered as the
level ground; but very quickly these gave way to higher, steeper rises
on whose tops the larger trees grew very sparsely. One of these was
quickly selected after a brief, questioning glance from Lampert to the
guide, and the helicopter began to descend.
"We'd better take what we have now." McLaughlin amplified the nod
with which he had answered the pilot. "This belt of hills is pretty
narrow, and we'd be into the main range in another minute or two."
"Do you know whether the other side is as abrupt, or whether—"
Lampert's question was cut short by an exclamation from Mitsuitei.
"Rob! Hold it a moment!"
Lampert was a good pilot; the increase in rotor-blade pitch under his
deft fingers brought the helicopter's descent to as nearly an instant
halt as was possible to anything airborne. Not until he had also
checked horizontal drift did he look in the direction the archaeologist
was indicating. By then, everyone else had seen what had attracted
Mitsuitei's attention.
Between the hill on which Lampert had intended to land and the river
were several lower eminences. These were now almost directly south
of the helicopter, and every detail upon them was shown in
exaggerated relief by shadows stretching to the east. It was one of
these hills which Mitsuitei was examining with the utmost care.

It was covered with jungle, like the rest; but a curious regularity was
visible. The trees appeared, at this distance, to be of the usual
species; but some of them towered over their fellows by a good thirty
or forty feet.
This in itself was not odd. The whole jungle was studded with such
projections. However, on this hill the taller trees seemed to have been
planted in orderly rows. Five solid lines of them were visible,
extending roughly north and south so that their long shadows made
them stand out sharply. They were separated from each other by
perhaps a quarter of a mile. Running at right angles to them were
other, less outstanding rows of vegetation. Lampert was not quite
sure that these were not the product of his own imagination, since
the trees which formed them rose little if any above the general level.
The whole hilltop, however, suggested something to every man who
saw it. The archaeologist was the first to give voice to the impression.
"That was a city!"
No one answered. Some of the scientists must have thought that he
was jumping from one opinion to its direct opposite on the strength
of some rather feeble evidence; but the thought went unvoiced. They
simply looked—except for Sulewayo, who moved to turn a camera on
the scene.
"Rob! Can we land there? Now?" Lampert had anticipated this
question, but could have answered it without hesitation in any case.
"Sure—if you don't mind using String's method of folding the blades
and falling in." The archaeologist turned to the guide.
"Will it be hard to get there on foot from this hill we're heading for?"
McLaughlin shrugged.
"From two hours to a day, depending on undergrowth."
"We have torches. We can burn our way if the vegetation is dense."

"Half a day, then. You'll still have to let the steam clear pretty often.
There's little wind below the trees, and the air is saturated."
"Well, that place will be worth more than a day of anyone's time.
Maybe tomorrow we can—"
"Hold up a moment, Take!" Lampert cut in, before Mitsuitei could
develop his plan further. "If you take String out to that hill before
take-off tomorrow, what do the rest of us do for the day—or week—
before you get back? What we'd better do is note this place, go on to
the canyon, set up camp, get the fossil hunting going, and after our
routine is set up and we know the more common dangers of the
neighborhood, perhaps we can spare McLaughlin for a day or two so
that you can look over your city—if that's what it is."
Lampert's last few words banished the hurt expression from the little
man's face.
"What do you mean—if? What else could make a pattern like that? It
must have been streets."
"Or a joint system in the rock below, trapping enough water—or
draining enough off—to permit superior growth along the joint lines.
Or a system of tilted strata doing the same thing—"
"If it's the latter, it's just the sort of thing you want, too. It should
bring fossils near the surface."
The pilot nodded slowly. "You do make it sound more attractive. Still,
I think we'd better follow the original plan, except that I may come
with you myself when we do get around to looking that hill over." He
turned back to the controls and resumed their descent. Mitsuitei
subsided once more to his seat. The archaeologist realized the
wisdom of Lampert's decision, but did not particularly enjoy the
enforced wait. His face showed the fact, until Sulewayo opened the
camera he had been using and passed him the sheaf of prints on
which the "city" appeared. As the young paleontologist had expected,
these so occupied the little man's attention that he did not even
notice the landing.

The helicopter settled to the hilltop which Lampert had chosen, in the
center of a quadrangle of trees growing just far enough apart to give
clearance to the rotors.
The sun was nearly gone. It had vanished in the haze as they
dropped below flight altitude. McLaughlin knew that in all too short a
time it would be as dark as Viridis ever became. The nights could be
dangerous. There was quite enough light to deceive a man into
thinking he could see clearly, and an inexperienced wanderer might
not realize until too late that details were not really distinct and that
there was no clue to direction in the shadowless glow. McLaughlin
himself could use the moons, but he doubted that any other member
of the party could do so. They—or their motions—took knowing.
He was pleased to note that there was no general rush to the door as
the great blades whistled gently to a stop. The scientists turned to
him, but remained where they were. No words were spoken, but
Lampert's relinquishment of command was evident. McLaughlin
unfolded his length from the seat.
"There are two choices," he said. "We can sleep in the 'copter, or
outside. The first will be a trifle cramped, but the second will require
either a double circle of charged wire or two armed guards on
constant watch. With no offense meant, I doubt that anyone but
myself in this group could qualify as a night guard."
"Why a double circle of wire?" asked Lampert.
"The wire will stop only an animal in control of its motion when it
makes contact. If a Felodon were to spring from a little distance, it
might not like the wire—but it could hardly stop until it reached the
ground, and there should then be a similar barrier ahead of it."
"We could use a lethal voltage."
"Even if you want to take the risk—what is lethal to a Felodon will be
equally so to a man—you'll have the insulation problem. There's
always a darned good chance of rain before morning, and—"

"We might as well stay inside, then. We have the electric equipment,
but it will take quite a while to set it up; and it hardly seems worth
the trouble for a one-night stand. As you say, it will be a little
crowded here. But we've all slept under worse conditions. Would
anyone rather set up the fence?"
There was no answer to this question. At Lampert's direction a meal
was served and eaten. Then the scientists settled down for the night,
some to sleep at once, others to review plans or recheck equipment.
Mitsuitei occupied himself with making careful measurements of the
photographs he had been given; he was the last asleep....
Scores of miles to the southwest, the Felodon reached the river. It
was no longer on the coast; some time since it had swerved inland. A
casual compass check would have revealed that it was still heading
straight for the now grounded helicopter. Even McLaughlin could not
have told what led the creature on, familiar as he was with the
animals of Viridis; but no one who had watched the thing since the
flying machine had passed could have doubted its goal. Actually, it
was now on the same bank of the river as the helicopter; but
whatever guided it pointed across the great stream.
Without hesitating, the amphibid plunged into the water.
III
The men were awake well before sunrise. The human body takes a
long, long time to accustom its physiological cycle to a change in
something as fundamental as the length of day. But they did not
attempt to resume flight until the green star was once more in the
sky. Mitsuitei put forth a tentative suggestion that the interval be
spent in a visit to the "city" site he had seen the night before, but
McLaughlin vetoed it.
"Going on foot through the jungle at night is a fool's game, though I
admit people sometimes get away with it. I could get you there, but

even if we turned around and came back immediately there'd be a lot
of time wasted. Dr. Lampert went over all that last night. Look, that
hill of yours is right by the river. After we're set up in the main camp,
it will be relatively easy to drop down to it. We have collapsible boats.
Unless we camp above the rapids, you won't even have to fly. Even if
we're farther upstream and do have to use the 'copter, the trip will
take only a few minutes."
Mitsuitei had agreed, though with evident reluctance. No one else
had any desire to go out; there was not enough rock exposed on the
hilltop to excite the paleontologists, the hill itself presented nothing
unusual to Lampert's geophysical eye, and McLaughlin was in no
hurry to get to work. They waited, therefore, until the "Claw"—
Lampert had recalled Beta Librae's Arabic name—had risen and the
skyglow been replaced by its emerald brilliance; then the journey was
resumed.
It took, as McLaughlin had said the night before, only a few minutes.
The hill where they had slept was less than five miles from the face
of the mountain range. Only the haze of the night before had
prevented their seeing it. The river emerged from a canyon some
fifteen hundred feet in depth, a couple of miles to the south of their
eastward course line.
Lampert, in hopes that the usual haze might not be too evident at
this hour, climbed above the level of the cliff top to get an idea of the
mountain range as a whole; but he was disappointed. For nearly an
hour he cruised over the area, now several thousand feet above the
western cliffs and then well below them. It slowly became evident
that the range represented a single block, which had been tilted
upward on the west side. The opposite slopes were very gentle,
merging so gradually into the general peneplain level of the continent
that it was impossible to say decisively just where the range ended.
The river did originate somewhere beyond the range, cutting entirely
through it, and as the guide had said, its current was not particularly
swift. Lampert had much explaining to do. After all, water should
have drained toward the low side of the block.

"It seems evident," he summed up his ideas as they hovered once
more over the western cliffs, "that the river was here before this
particular bit of block tilting occurred. This planet does have some
diastrophic forces left in its crust, in spite of its generally smooth
nature. Apparently this just represents the end of a long period of
rest, such as the earth has had several times. As a matter of fact, I
have no business calling it the end of such a period; it might be fifty
million years before the world will be generally mountainous again."
"Why do you say again, Rob?" asked Krendall. "According to findings
of your own colleagues, this planet has hardly been solid for forty
million years. Could it be this flat now if it had ever been markedly
mountainous in that time?"
"Good point. I don't know, but would be inclined to doubt it. Well,
we'll cancel the 'again' if it will make you happy. In any case the block
forming this range came up slowly enough so that even this river,
with its relatively low cutting power, was able to keep pace with it
and not be deflected. Probably—" he glanced at Mitsuitei—"the rock
of which it is made will turn out to be quite strongly jointed. It looks
rather that way from above—the river course, I mean. A lot of right
angle, or what were once right angle, bends."
"We'd better go down and look for a camp along the river
somewhere," put in Mitsuitei. "Let's start at the cliff end. Then we
may wind up reasonably close to that hill—and I still want to look it
over, joints or no joints."
"Fair enough." Lampert eased the helicopter once more downward
until they were only a few hundred feet above the jungle, moved
along the cliff face until they reached the canyon, and, very
cautiously, entered. His caution proved unnecessary. The air currents
in no way resembled the treacherous hodge-podge he had expected,
at least not over the center of the river. A steady wind was blowing
into the canyon mouth, but did not seem to be eddying very much
even at the numerous bends.

To the archeologist's annoyance, two sets of rapids were passed
before a place was reached where the bank was wide enough for a
camp site. At this point a fairly large side canyon entered the main
one from the north. Where its central stream joined the main river a
gravelly area several acres in extent offered itself for the purposes of
the scientists. Lampert brought the helicopter down on this surface.
The surroundings looked promising; the cliffs facing both canyons
looked reasonably accessible on foot for some distance, at least along
their bases. Climbing appeared to be impracticable for the most part,
as the rock walls rose sheer except for the occasional joints which
Lampert had predicted; but the material was certainly sedimentary,
and everyone but the guide tumbled out of the flyer with a glow in
his eyes which promised a speedy scattering of the party.
With some difficulty, McLaughlin got them together. A site, some
twenty yards square, was selected against one of the cliffs and
fenced off. The big, prefabricated sheet-metal "tent" was erected and
its tiny conditioning unit installed; sleeping and cooking gear were
placed inside. That completed, geologist's hammers appeared as
though by magic; and McLaughlin realized that he had better do
some explaining before he lost a scientist or two. Once more he
called them together.
"All right, gentlemen. I admit the necessary camp work has been
done, and there should be nothing to keep you from your projects.
Still, there are some things you had better understand.
"Having canyon walls on all sides does not make this place safe.
Every carnivore and poison lizard on this planet could get to us by
way of the river—even the ones which look like land animals. Every
one of them could swim under water from a point out of sight in
either direction to where you are standing; and if you think he would
have to come up at least once to judge your position, guess again. I
don't know how they do it, and neither does anyone else; but a
Felodon could submerge around the bend up there, come up behind
the helicopter out of sight of any one of us and be waiting when we
marched around the machine. Therefore, go armed at all times. I
know you want to cover a lot of ground, and can't stick in one party;

but I insist that you do not go anywhere alone. Take at least one
companion. Preferably one who is not a member of your own field. If
you two paleontologists are together, for example, it seems more
than likely that you'll be found with your heads in the same hole in
the rock. When one of you has to dig, make sure the other has his
neck on a swivel. I know this will slow your work, but not as much as
if the work had to wait for a new investigating team from Emeraude
—or from Earth.
"You've seen most of the dangerous animals in the zoo at Emeraude,
so I won't waste time describing them. Just remember that you won't
always hear them coming. You'll have to use your eyes.
"All right, Dr. Lampert. You're the boss, as far as the scientific work
goes. Who does what, and where?"
The geophysicist gave no sign of having detected the humor in the
guide's remark, but began speaking at once.
"I should say that the main canyon upstream and the side one in the
same direction should be covered first. We've already used up a good
deal of today, and would waste more breaking out the boats. Ndomi
and I will go up the main stream; Hans and Take can take the other.
Don't hurry. If anything looks good, take the time to investigate it on
the spot. Of course, if it is obviously a major job, just mark it and go
on. There's no sense in one man's trying to exhume a six-foot lizard
skull.
"Since this region must have been sea when the limestone was
deposited, there's not much chance of land animals. However, we
want as complete a chronological series as possible, so do the best
you can on this level. We'll try for higher formations later. There
should be plenty farther upriver, if this block is tilted the way it seems
to be.

"String, perhaps you'd better go with Take and Hans. Set out when
you're ready. Be back in—" he glanced automatically at the narrow
strip of purplish-blue sky, then at his watch—"four hours; then we'll
compare notes. After that we can either concentrate on one place or
the other, or break out the boats and cross the streams, as
indicated."
Twenty minutes later the parties were out of sight of each other and
the helicopter. Lampert had spent the first few minutes of the walk
wondering whether he had been too obvious in arranging for both
the guide and Krendall to accompany the little archaeologist; but he
quickly convinced himself that McLaughlin's speech had covered the
arrangements pretty well.
In any case, he would probably have been distracted soon enough.
The cliffs were interesting. Limestone, evidently, as expected—but
rather dense, at that; maybe some barium replacing the calcium? or
was the gravity different enough to destroy his judgement for such a
small fragment? Probably not. He was actually using inertia more
than weight in making his estimate. Anyway, the stuff was certainly a
carbonate. It frothed satisfyingly under a drop of acid from Lampert's
kit.
And there were fossils. Sulewayo's form was bent over a spot on the
cliff face, examining minutely; but Lampert could see others from
where he stood. None seemed remarkable. Most were rather
evidently shellfish. He carefully refrained from giving them names
according to the genera they resembled in Earth's rocks; Sulewayo
and his colleagues frowned on the practice, which could be most
misleading. He could not, however, resist the temptation to think of
them as scallops.
"What do you have there, Ndomi?" He knew the other would not
have spent so long on any shellfish.
"Not sure, precisely. Maybe vertebrate, maybe not. What could be
armor and what could be ribs all mixed up. I think I'll mark it for
future reference."

"I suppose it'll be another Devonian whatsit, like everything else on
this planet, when you do decide."
"Pennsylvanian would better describe the world as a whole. Barring
that, you may be right. Rob, if you'd give me a hand here we could
get some basic work done."
"Eh?"
"You say this is a tilted block. In lowest formations right now. I'd like
to get photos and if possible specimens of as many different varieties
of shellfish as possible, at each level. Then it may be possible to set
up some sort of temporal sequence—and use the things as index
fossils if animals do evolve on this be-nighted mudball. If you could
get me some radioactive dates at two or three nicely scattered levels,
it would also help."
"Thanks," returned Lampert drily. "I could use material like that
myself. I can tell you what you probably already know—you're not
likely to get anything of the sort from limestone."
"Well—intrusions are always possible."
"You watch for 'em, then." The pair went to work.
Two hours out, a little more than one back. There was no one at the
helicopter when they reached it, but the other group came in only a
few minutes over the four-hour limit which Lampert had imposed. A
comparison of notes over the meal which had been quickly prepared
indicated that the second group had gone farther in point of miles
covered, but had accomplished less work. Krendall had had the same
idea as Sulewayo. But he had not attempted to carry it out since his
canyon did not cut across the range, and would presumably not
furnish a continuous change in formations.
Lampert and Sulewayo, as it happened, had not found any evidence
of change themselves. The last fossils they had found were at least

superficially identical with the first. There was the usual evidence of
bedding, and it had been quite evident geometrically that the walk
had taken them to originally higher, and presumably later, levels; but
in what must have been eight hundred feet or more of original
deposit, there seemed to have been no significant change in the
fossil life. What eight hundred feet would mean in point of time, of
course, no one had the least idea. There was not even a good guess
as to how fast carbonates might be expected to precipitate in a
Viridian ocean. Anyone could compute the carbonate ion equilibrium
between atmosphere and sea, but no one knew anything to speak of
about carbonate-precipitating organisms of the planet.
Mitsuitei changed the subject slightly at this point.
"We found several of the joints you predicted," he said to Lampert.
"Oh? Very wide? We didn't spot anything that was obviously a joint.
But there were several small side canyons—all narrow enough for us
to wade or jump their central streams—which might have started life
that way."
"Ours were quite narrow, and bore traces of volcanic ash at the
bottoms."
"Eh?"
"That's right, Rob. Here's a bit of it I brought back. I thought you
might want a little corroboration on that one." Krendall handed over a
bit of crumbly tuff as he spoke. Lampert examined it with pursed lips.
"Maybe we'd better get back into the air, and search the
neighborhood for volcanoes," he said at last. "I can't bring myself to
believe in two full mountain-building cycles on this planet—and if I
could, I'd have a hard time swallowing the idea of these limestone
layers coming up, going down, and coming up again unaltered. How
deep were these volcanic deposits?"
"Variable. Shallowest in the wider joints; in the very narrow ones, up
out of sight."

"Suggesting that they've been washing out for some time since the
original settling. Anything organic in them?"
"Nothing turned up yet."
"Do they extend below the present river level, or what?"
"They're at least down to it. We couldn't do any major excavating."
"If they run much below," muttered Lampert, "I'll join the roster of
geophysicists who have been driven off the rails by this woozy world.
Well, let's assume as a working hypothesis that the volcanic activity is
relatively recent. That will at least have the advantage of keeping me
sane, until something comes up to disprove it." He finished his meal
in silence, while McLaughlin gave a reproving lecture on the matter of
wading.
There was still a little daylight to go when all the men had eaten; and
Lampert, Sulewayo and the archaeologist took the helicopter up the
main canyon to check on the possibility of walking to any really new
deposits.
They were sure, from changes of color already seen at various levels
up the cliff face, that these existed. But it appeared that the lowest of
them did not reach river level for more than a dozen miles. The
distance was less mapwise, but the canyon, winding back and forth
around what the geophysicist still felt must be joint-bounded blocks,
went a good two miles in other directions for each one that it led
eastward. Realizing this, the explorers lifted the helicopter and began
checking as close to the cliffs as Lampert dared at higher levels. In
this way they worked back toward the camp site. Once again it was
Mitsuitei who first spotted something of major interest.
"Found another city, Take?" asked Sulewayo at the other's call.
"Not exactly. It's—well, I guess it's really a system of those joints you
keep talking about. Still, it looks awfully regular." He sounded a little

wistful.
"It does." The paleontologist nodded slowly. "As you say, it's probably
a joint system. Also, it's probably full of volcanic ash, if my eyes don't
deceive me. Rob, what's the chance of a landing on one of the
shelves? There are at least three formations accessible on foot from
that point; and I could get some more tuff samples to make or break
your peace of mind, while I was doing my own work."
Lampert examined the area carefully. Like Earth's Grand Canyon, this
one receded from time to time in shelves where softer layers of rock
had worn further back, or the orogenic processes had paused to give
the river a longer bite at that level. The cracks Mitsuitei had seen
formed a neat crisscross pattern on the top of one of the shelves.
Some of them betrayed their nature by emerging from its vertical
face. It was admittedly an unusually small-scale joint pattern, at least
for this mountain system, and might well contain readable evidence
of the forces which had shaped the area.
However, they had only one helicopter. Lampert slowly shook his
head in negation.
"I'm afraid not, Ndomi. Your shelves may be big enough, but they're
not level enough. I'd have to make a swinging landing, and I'm not
that good a pilot."
"Well, how about letting me down on the ladder? We have a hundred
feet of that, so you could be up above the next shelf while I went
down. You'd have plenty of blade clearance. That next level goes
back a couple of hundred feet."
"That might be all right." Lampert spoke hesitantly. "You certainly
have the right to risk your own neck on the climb if you want to. We
won't try it tonight, though. I'd like to check with String on the
advisability of your being there alone. The place looks pretty hard to
reach for anything that doesn't fly, and I don't know of any really
dangerous flying things on this world; but we'd still better check."
"All right with me. I'd just as soon have a full day, anyway."

"If Ndomi will be spending a day alone up here, how about having
String take me to the other place, and settle that point once and for
all?" asked Mitsuitei as the helicopter eased downward toward the
camp. "That would still leave Hans and you to form another team for
whatever else you want to do."
"That should be all right. It'll depend, though, on whether String
thinks it's safe for a man to work alone on that shelf."
The proposition was put to McLaughlin as soon as the machine was
landed. To Lampert's surprise, the guide gave a qualified approval.
"Remember," he concluded, "I don't know what lives on the cliffs. It's
country I've never covered. All I'm saying is that no Viridian animal I
know of could get there, except flying ones; and they're nothing to
worry about, especially in the day-time. I'd like to go with you to look
over the place when you take him up tomorrow, and strongly
recommend that he carry a communicator as well as a weapon; but
unless I see something you haven't mentioned when I do go, I would
say it was all right...."
Once more the Felodon reached the river, but this time it did not
cross. It was no longer heading straight for the helicopter. Hills had
not altered its course, but the cliffs had. They formed a wall on its
right which was too nearly vertical for its agility and strength. Even
this barrier, however, had caused no visible hesitation or doubt. It
had swerved, followed the base of the wall to the point where the
river emerged and plunged in as promptly as it had done before. Few
amphibians have ever lost the art of swimming when their larval gills
vanished; the feeble current meant nothing to the Felodon.
It turned upstream and went on its way.
IV
Ndomi Sulewayo had pursued his occupation on terraces of Earth's
Grand Canyon, on cliffsides of Fomalhaut Four's highest range and in

badlands on the dimly lighted Antares Twelve. The physical hazards
of his present position troubled him little. McLaughlin had agreed that
the ledge where the paleontologist had been left was inaccessible to
the larger carnivores, and had merely issued a final warning about
poisonous "lizards." The primary danger, as nearly as Sulewayo could
see, was that something might happen to the helicopter. He certainly
could not rejoin the others on foot. He was facing a sheer wall some
sixty feet high. A score of yards behind him the terrace ended in
another straight drop of several hundred feet. A quarter of a mile on
either side, the flat surface ended; to the west, by narrowing until the
two walls became one; at the other end, it was cut off as far as he
was concerned by a joint penetrating apparently the full depth of the
canyon.
There were several other cracks in the wall facing him. Like those in
the tributary canyon explored by Krendall and Mitsuitei, these were
packed with volcanic detritus. This was hard to reconcile with the
suggestion that erosion had been long at work. In such a case, the
higher portions should have washed away long before the material
found at the canyon bottom.
Examination at close range suggested a possible explanation. The
tuff at this point was fairly well cemented. It seemed reasonable to
suppose that the joints had been present before the mountains had
started to rise; that a volcanic mud flow had filled them with detritus;
that the new material had then been cemented by dissolved material
coming from above. This would make the top levels of the tuff more
resistant than those lower down, where the cementing minerals had
not reached, and account for what had been seen so far.
The hypothesis also implied a plentiful supply of fossils. Volcanic mud
flowing into a crack in the ground should carry plenty with it.
Sulewayo set to work with a hammer, and was presently soaking with
perspiration.
He was tempted to remove some of his clothing; but this had been
treated chemically to repel Viridian insects and caution prevailed.
McLaughlin had not mentioned any dangerous biters or stingers, and

in all probability his blood would not be to the taste of any such
creatures on this world—but if the mosquito or tick did not learn that
fact until after it had tried, Sulewayo would hardly profit by it. In any
case the temptation to strip passed quickly. In only a few minutes, his
attention was fully occupied by his work; for the expected fossils
proved to be present in very satisfactory numbers.
Most seemed rather fragmentary. Apparently the original creatures
had been tumbled about rather badly before the medium hardened.
However, the remains were definitely bones, as he had expected and
hoped. For some time Sulewayo was occupied alternately digging out
more fragments and trying to fit the more hopeful-looking specimens
together, although he had no success at the latter job. Then evidence
of a more complete set of remains appeared, and he instantly slowed
down to the incredibly meticulous procedure which marks a
paleontologist anywhere in the universe.
At this time he had cut perhaps a foot into the tuff for the full three-
foot width of the crack and from terrace level up to about his own
height. In spite of its apparently firm texture, the rock was extremely
soft; and the old question about erosion was reappearing. Big
pockets of extremely crumbly material had been responsible for most
of his speed. Now, however, with the usual perversity of the
inanimate, a firmer substance was encountered, apparently encasing
the bones he suspected of existing a little farther on. This combined
with his increased care to bring almost to a halt the removal of rock
from the cleft.
The bones were there. Perhaps they had been betrayed by a
discoloration of the rock too faint for him to have noticed consciously;
perhaps something more subtle is involved in the makeup of a
successful field worker in paleontology, but as flake after flake of the
matrix fell away under his attack a shape gradually took form.

At first a single bone which might have been an unusually short digit
or an unusually long carpal—or, of course, something totally
unrelated to either—was outlined. Then another, close enough to
suggest that their lifetime relationship might have been maintained.
And another—Sulewayo failed to hear the approach of the helicopter
until its rotor wash from a hundred feet above lifted the dust about
his ankles.
Knowing that Lampert would be having trouble holding that close to
the cliffside, the paleontologist reluctantly hooked his equipment to
his belt and started up the ladder. Five minutes later they were back
in the camp, with Krendall listening eagerly to Sulewayo's description
of his find.
"It's certainly a vertebrate, Hans. That stuff can't possibly be shell or
wood. It's almost certainly a land dweller—"
"Likely enough in that sort of rock, anyway."
"—because I got enough uncovered to be nearly certain that it's a
foot. Certainly a limb that would not be needed by a swimmer."
"Like an ichthyosaur?" queried Lampert innocently. Sulewayo grinned.
"Quite possibly. More likely one of our ubiquitous amphibids, though.
Certainly something worth getting out, since the general idea is to
get an evolutionary sequence of some sort."
"I suppose that means you'll want me to date the eruption which
filled all these cracks with detritus, then."
"Sure. But there's no hurry. Tomorrow will do." Lampert found he had
no answer to this, and Mitsuitei managed to edge into the discussion.
He had spent the day with McLaughlin, as he had hoped; and mere
failure to find paving stones had not damped his ardor.
"I suppose you and Hans will both want to go up the cliff tomorrow,"
he remarked. "In that case, Rob might as well stay with String and
me. It will speed up the digging back at my hill."
"Are you still scraping dirt off that thing?" asked Sulewayo in mock
surprise. "Didn't one day indicate that it was a joint pattern like the

rest?"
"Not yet. We haven't gotten down to rock over any place where your
cracks should be. The root tangle of the taller trees slows the
digging. I admit the rock is limestone like the cliff, but there's still no
evidence why those trees grow so regularly."
"That's just what we've been saying all along; but you keep looking
for the remains of a city."
"I gathered, Ndomi, from your recent conversation that you were
digging for a land animal on the basis of three bones. Either you are
working on hunch, which destroys your right to criticize, or you are
reasoning from knowledge not available to the rest of us. In the latter
case, you should be at least open-minded enough to credit me with
equivalent knowledge in my own field."
It was Sulewayo's turn to have nothing to say; he had honestly
supposed that the archaeologist had been taking the "city"
hypothesis no more seriously than the rest. He apologized at once,
and peace was restored. Lampert sealed it by agreeing to Mitsuitei's
suggestion.
The rest of the evening was spent in detail planning by the two
groups. At sunset, all turned in to sleep behind the protection of the
electrified fence. Even the guide regarded this as an adequate
safeguard.
Apparently his opinion was shared by at least one other. The Felodon
had spent most of the day under water, part of the time in the
canyon fairly close to Lampert and Krendall and later down the
stream by the site where the guide and archaeologist had been
working. At neither place had it emerged, or shown the slightest sign
of wanting to attack. McLaughlin's reference to the strange instinct of
the creatures seemed justified. It certainly could not see the men,
but just as certainly was aware of their presence.

What it was about the alien visitors which exercised such an influence
on the minute brain of the carnivore, no one could have said—then.
Any watcher who had supposed, from its earlier actions, that it was
moved by a desire for new and different taste sensations would have
had to discard the notion now.
With the men safely settled down behind their fence, the beast
suddenly turned back downstream. It had returned to the camp site
at the end of the working day. In an hour it was in the jungle below
the canyon; in another it had killed, and was feeding as it had the
moment before the hum of the helicopter had first attracted its
attention. This time it finished the meal in peace; and once finished,
did not show immediate signs of its former obsession.
Instead it sought a lair and relaxed, blending so perfectly into the
undergrowth and remaining so silent that within a few minutes small
animals were passing only feet away from the concealed killer.
Robin Lampert was only a fair statistician, but if he had been
acquainted with the moves of that Felodon during the last few days,
even he would have been willing to take oath that more than chance
was involved. He would probably have wanted to dissect the animal
in search of whatever mechanism was controlling it.
But Robin Lampert knew nothing of the creature. Neither did
Takehiko Mitsuitei; and that was rather unfortunate, for the lair it had
selected was on the same hill as the archaeologist's digging site, and
a scant quarter mile away from the pit Mitsuitei had left.
The rising of the green sun was not visible the next morning. The
ever-present mist had thickened into a solid layer of cloud, and
hissing rain cut the visibility to a few hundred yards. The helicopter
felt its way down to the hill with radar, landed on the river, taxied on
its floats to the bank and was moored. Lampert, McLaughlin and
Mitsuitei emerged, the scientists laden with apparatus, and started up
the hill toward the site. The guide carried only his weapons.

The equipment was not of the sort Mitsuitei was accustomed to
using. It actually belonged to Lampert. Normally it would not be used
in an archaeological dig, any more than it would have been had they
been fossil hunting; for neither activity takes kindly to any sort of
automatic digging machinery. Lampert had suggested its use,
however, in order to get a rapid idea of the nature of the soil cover,
bed rock and joint structure of the hill. If evidence warranted, it
would be abandoned for the slower methods of digging. If not, a few
hours would permit them to learn as much about the area as many
days of work with slower equipment.
The hole Mitsuitei had already dug was part way up the hill, in a
space cleared of underbrush by a flamethrower. Several other such
clearings were in the neighborhood. As the archaeologist had said, he
had made more than one attempt at digging which had been
frustrated by roots.
Somewhat to Lampert's surprise, it was possible to tell even from
ground level the orientation of the taller trees which had been so
prominent from the air. Even the smaller plants showed signs of some
underground influence. Between the tallest trees, tracing out the
straight lines the men had seen from above, the underbrush formed
an almost impenetrable wall. Elsewhere foot travel was easy, though
the surface was by no means barren. Lampert understood how there
might indeed have been difficulty in digging on one of the fertile
lines, and admitted as much.
"That's the trouble," responded Mitsuitei. "I'd like to get down right at
such a point, to see what's underneath. It seems to me that paving
might be responsible, if they'd used the right materials. Lots of
civilizations have used organic substances which decay to good
fertilizer. Then there might be the remains of a sewage system, which
would account for richer soil—"
"After the time which must have passed since the place was buried?"
"It has happened. In such a case, of course, trace elements rather
than nitrates or phosphates are responsible. That's what I suspect
here."

"But wouldn't it be better to dig where you actually have—in the
middle of a block, if that's what it is? Then you'd be fairly certain to
hit a building, which should be richer ground than a street."
"Only if you actually strike artifacts. The building itself might be much
less well preserved than a paved street. However, you are the one
who's handling that mechanical mole. Dig where you want, and see
what you can learn about this hilltop. Just get me at least a couple of
cores from my 'streets' before you're done, please."
Lampert nodded and proceeded to assemble his equipment. The
"mole" was a cylinder about five centimeters in diameter and three
times as long. A cutter-lined mouth occupied one end, while the
other was attached to a snaky appendage which was wound on a fair
sized drum. A set of control knobs and indicators were mounted near
the center of the drum.
The geophysicist set the cylinder on the ground mouth downward,
pushing it into the soft earth far enough to assure its remaining
upright. Then he turned to his controls and after a moment, with very
little noise, the cylinder began to sink into the ground. In a few
seconds it was out of sight, trailing its snaky neck after it.
The men watched it in silence. Perhaps thirty seconds after it
disappeared, there was a minor convulsion in the neck, a
momentarily rising hum from the machinery, and a plug of dirt about
two centimeters in diameter and five long was ejected from a port in
the center of the drum. This was seized by Lampert and examined
briefly, then tossed aside. "The soil is pretty deep," he remarked.
"How far down did that come from?" asked Mitsuitei.
"One meter. That's the sampling interval I've set in it, for now. If it
meets anything much harder or easier to penetrate, it will warn me
and I'll grab them more frequently." Conversation lapsed while two
more samples arrived and were inspected. Then a light flickered on
the panel, and Lampert reset one of his knobs; and almost
immediately a core of light gray limestone was produced.

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Solution Manual for Managing Operations Across the Supply Chain 2nd Edition by Swink

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