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English Senior High

下線部(4)の和訳に関してです。 どうしてfindが使われていて、かつ、このような和訳になっているのかがわかりません。 また、underの対象が明記されていないのは省略でしょうか?

次の英文を読み, 下記の設問に答えなさい。 There are few things on this planet that give me greater joy than making my home the most comfortable, relaxing place possible. So, one winter a few years ago, when my fiancé had a bout of insomnia, I sprang into action, gathering all the things that held promise for a great sleep: black-out curtains, a white noise machine, and the cult favorite a weighted blanket. Weighted blankets, which cost anywhere from $100 and up, are a sleep aid usually made in a duvet style, with the many squares throughout filled with heavy beads. Lovers of the weighted blanket claim that under its weight they can relax faster, leading to a better and deeper sleep. These blankets weigh anywhere from 5 to 14 kg, and manufacturers generally recommend choosing one that's not more than 10 percent of your body weight, although this seems to be just a rule of thumb and not based on scientific study. [1] "Absolutely love it," my friend Greg Malone tells me over Facebook one day. "Rotating shifts makes [a] to sleep hard, but my girlfriend got me one as a gift, and I have found it's made a big difference in falling and staying asleep.' However, Deep Pressure Therapy (DPT)— the act of using firm but gentle pressure on the body to reduce anxiety has been practiced for centuries in various forms. In 1987, a limited study found that many college students who used DPT reported feeling less anxious after [b] full-body pressure for 15 minutes (in an adorably titled "Hug'm Machine"), although the researchers did not note any physical changes like lowered heart rate or blood pressure that would indicate the participants were more relaxed. That being said, a 2016 study found that patients who used a weighted blanket while having their wisdom teeth removed tended to have a slower heart rate than (2)patients who underwent the procedure without, which may indicate that they were more relaxed. However, many patients didn't report feeling more relaxed, and since they each only went through the procedure once, it's difficult to tell if the weighted blanket was the key to calming down. 2 Some say that simply the fact that a weighted blanket makes it more difficult to toss and turn at night makes for a better night's sleep, while others claim it has something to do with [c] the blood vessels on the surface of our skin that causes our heart rate to slow down. It also could be that the feeling reminds us of times when we felt the safest, like getting a hug from someone who cares for us or when our parents would swaddle us as newborns. 3 Similar to how many people adore the feeling of a soft blanket against their skin or can't relax without their favorite scented candle burning, others might connect with the feeling of gentle, full- body pressure. The trick is finding the sensory cue that makes you the most comfortable. "Weighted blankets have been around for a long time, especially for kids with autism or behavioral disturbances," Dr. Cristina Cusin, an assistant professor of psychiatry at Harvard Medical School, told Harvard Health. "It is one of the sensory tools commonly used in psychiatric units. Patients who are in distress may choose different types of sensory activities holding a cold object, [d] particular aromas, manipulating dough, building objects, doing arts and crafts - to try to calm down." My fiancé immediately disliked the 9-kg blanket I had picked up and said it made him feel like he was trapped. He's not alone in (3) this. "I liked it at first, but then as the night went on, I felt trapped," Heather Eickmann, a family friend, told me. "Also, I sleep on my side, and it really started to make my hip and knee joints ache." With the weighted blanket making my partner's sleep worse, I decided to give it a try myself. And (4) while I didn't find it too heavy to curl up under, the 9-kg blanket did turn making the bed into a small strength exercise. Overall, I tend to be a good sleeper, so swapping out blankets didn't make any outstanding differences to the quality of my snooze. However, later that summer, (5) ² を使ってみたら, まったく別の理由で夜中に目をさましているのに気づいた。 The blanket was HOT. [ Jones, Emma. "Can Weighted Blankets Help You Sleep Better?" Healthing 15. 11 May 2021. 出題の都合上、原文の一部に変更を加えている。】 設問 1. 下線部(1)を日本語に訳しなさい。 ただし, "one” の具体的内容を文脈に即して明らかにすること。 2. 下線部(2)の具体的内容を文脈に即して30字以内 (句読点も含む) の日本語で説明しなさい。 3. 下線部(3)の具体的内容を文脈に即して35字以内 (句読点も含む) の日本語で説明しなさい。 4. 下線部(4)を日本語に訳しなさい。 5. 下線部(5) を英語に訳しなさい。

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IT Senior High

日商簿記3級の精算表の仕訳がわからないです。 わかる方教えてほしいです!

勘定科目 現当受 金 96,000 当座預金 87,400 受取手形 売掛 繰越商品 物 19 500 lib 地 土 支 買掛 払手 形 ル 4 平 算 表 修 正記入 損益計算書 借 方貸方借 方貸方借 方貸方 前受 A Ste 貸倒引当金 建物減価償却累計額 備品減価償却累計額 資 日本 金 繰越利益剰余金 売 上 受取代 仕 19,600 9.600 10,800| 27,600 240,000 120,000 240,000 入 258,000 給 料 25,200 租税公課 5,000 保 険 料 7,000 1,126,600 1,126,600 || 備 品: 耐用年数5年、残存価額はゼロ 31日までの1年である。 4月1日からx3年3月 9. 従業員に対する給料の経過分¥1,200を計上する。 過去1年分として受け取っている。 8.受取地代は、3年前より土地の一部を貸しているものであり、毎年同額を1月31日 える。 7. 期中に租税公課勘定で処理している収入印紙の未使用高¥720を貯蔵品勘定へ振り り、当期分の減価償却を月間計算により行う。 なお、備品のうち¥24,000は当期の10月1日に取得し同日より使用を開始したもので 物 耐用年数30年、残存価額は取得原価の10% 6. 建物および備品について、定額法により減価償却を行う。 定は、差額補充法による。 5. 売上債権の期末残高に対して実績率を用いて4%の貸倒れを見積る。 貸倒引当金の する。 4. 商品の期末棚卸高は¥34,800であった。 なお、売上原価は「売上原価」の行で計算 との差額は、雑損または雑益として計上する。 3. 現金の実際有高を確認したところ、 ¥98,600であった。 現金の帳簿残高と実際有高 2. 当座預金口座より買掛金¥1,800を支払っていたが未記帳となっている。 した。 の商品を販売した際に、 誤って全額掛けで販売したものとして処理していることが判明 1. 前受金は全額得意先開山株式会社から注文を受けた際に受け取ったものであるが、 次の期末整理事項その他によって答案用紙の精算表を完成しなさい。 会計期間は2

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