Are these two claims equivalent, in conflict, or not comparable because they’re talking about different things?

a. "75 percent of the federal health care law’s taxes would be paid by those earning less than $120,000 a year"

b. "76 percent of those who would pay the penalty [health care law’s taxes] for not having insurance in 2016 would earn under $120,000"

Frost corporation incurred the following transactions during its first year of operations. (assume all transactions involve cash.) 1) acquired $1,900 of capital from the owners. 2) purchased $435 of direct raw materials. 3) used $290 of these direct raw materials in the production process. 4) paid production workers $490 cash. 5) paid $290 for manufacturing overhead (applied and actual overhead are the same). 6) started and completed 250 units of inventory. 7) sold 140 units at a price of $6 each. 8) paid $130 for selling and administrative expenses. the amount of raw material inventory on the balance sheet at the end of the accounting period would be: