(b) What is the d-orbital splitting diagram of complex a and complex b. (Please label each orbital) (2 pts)

(c) Provide a detailed description of the electronic structures of complex b? (You should include oxidation state, number of unpaired electrons and spin state, ctc.) (2 pts)

(d) What characterization technique(s) would you use to prove your assignment about the electronic structure of complex b in question (c). (Please include a detailed explanation in your answer) (10 pts)

1. Depreciation of $3,200 for 2019 on delivery vehicles was not recorded.

2. The physical inventory count on December 31, 2018, improperly excluded merchandise costing $19,000 that had been temporarily stored in a public warehouse. Zarle uses a periodic inventory system.

3. A collection of $5,600 on account from a customer received on December 31, 2019, was not recorded until January 2, 2020.

4. In 2019, the company sold for $3,700 fully depreciated equipment that originally cost $25,000. The company credited the proceeds from the sale to the Equipment account.

5. During November 2019, a competitor company filed a patent-infringement suit against Zarle claiming damages of $220,000. The company’s legal counsel has indicated that an unfavorable verdict is probable and a reasonable estimate of the court’s award to the competitor is $125,000. The company has not reflected or disclosed this situation in the financial statements.

6. Zarle has a portfolio of investments that it manages to profit from short-term price changes. No entry has been made to adjust to fair value. Information on cost and fair value is as follows. Cost Fair Value December 31, 2018 $95,000 $95,000 December 31, 2019 $84,000 $82,000

8. A large piece of equipment was purchased on January 3, 2019, for $40,000 and was charged to Maintenance and Repairs Expense. The equipment is estimated to have a service life of 8 years and no residual value. Zarle normally uses the straight-line depreciation method for this type of equipment.

9. A $12,000 insurance premium paid on July 1, 2018, for a policy that expires on June 30, 2021, was charged to insurance expense.

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