Q: This iron supplement should be available from your local pharmacy, clinic, hospital, etc. Add it to the bowl of teabag contents and mix well. Allow the remnants of the tea and tablet to dissolve in the water. Mix until the liquid appears brown in color. You may use a spoon or simply swirl the container or bowl.
A: Crush one iron tablet into a fine powder. Add 500 mL/16.9 fl oz of water. Mix well for approximately 3 to 5 minutes.

Article: To start, get a large pot. Mix the tomatoes and sugar together in the pot until the tomatoes are evenly coated in sugar. Then, allow them to sit at room temperature for 10 minutes. Place your pot over medium-high heat. Bring the tomatoes to a boil while stirring them on occasion. Once your tomatoes are boiling, boil them for about 15 minutes while stirring them on occasion. After 15 minutes, add the salt, pepper, and paprika. Keep stirring your mixture until everything is evenly dispersed. Keep boiling your mixture while stirring until the mixture is reduced to about 2 cups. Once the mixture is reduced, you can store your jam in into a heated 1-pint jar. After sealing the jars, boil the jar in water for about 20 minutes before storing your jam.
Question: What is a summary of what this article is about?
Mix the tomatoes and sugar. Boil the tomatoes. Stir in the spices. Cook until thickened.

Problem: Article: The push-up is an exercise that can work a variety of arm, chest and back muscles all at the same time.  Even if you only want to strengthen your arms, your chest and back muscles will support you while doing arm exercises.  Lay face down on an exercise mat.  Lift your body up with arms extended straight and wrists tracking under your shoulders. Keep your body in a flat line without arching or curving your back.  Slowly lower your body down towards the floor.  Your elbows should be in close to your body. Lower down until your chest almost touches the floor.  Push back up to the starting position.  Repeat as necessary. If standard push-ups are too easy, try a variation.  You can do diamond push-ups which require you to put your hands under your face in the center of your body.  Make a diamond shape with your thumbs and point fingers touching.  In addition, you can move your hands far outside of your shoulders for a different position. The handstand is another strength and balancing exercise that incorporates all the muscles in your arms and shoulders.  Start with the wall handstand if you cannot maintain a handstand without support.  Face the wall and put your hands flat on the ground a few inches from the wall.  Kick your legs up and over your head until they rest on the wall behind you. Press through your palms and arms to support your body up against the wall.  Do not let your shoulders sag down.  Hold this position for 30 seconds to 1 minute. You can also try this exercise without the support of the wall if you're able.  It will require more arm and core strength to do. This particular dip exercise on the parallel bars will be a great help for gymnasts.  This helps improve the strength of the elbow extensors and upper arm and shoulder.  Stand in between two parallel bars.  Place hands on the bar next to your body and push yourself up into the air so your feet are dangling off the ground. Slowly lower yourself down by bending your elbows straight behind you.  Keep your arms flush with the side of your body. Lower down until your upper arms are almost parallel with the floor.  Push yourself back up and repeat the exercise as many times as needed. This exercise will help strengthen your triceps and shoulders.  Lie on an incline bench. Grip an appropriate weighted bar with your hands about shoulder width apart.  Lift the bar up from the rack and hold it straight over you. Slowly lower the bar to your chest.  Elbows should be bent at about a 45 degree angle away from your body. Pause at the bottom and then slowly push the bar back up to the starting position.  Repeat as many times as necessary. In addition to arm strength, gymnasts also need to focus on grip strength to propel themselves on the bars or rings.  This exercise helps increase grip and wrist strength.  Lay your forearms on a table with your hand and first few inches of your wrist hanging off the end of the table.  Make sure your palms are face up. Hold a dumbbell in each hand.  Let your hand flop back so your knuckles are pointing towards the floor. Slowly curl your wrist up until it's flexed as much as it can.  Slowly lower the dumbbell back down towards the floor.  Repeat as many times as necessary. Although arm strength is very important for gymnasts, it's just one of the many muscle groups that are required for the correct form and technique.  Gymnasts do put a significant amount of strain on their arms and shoulders.  However, their core is probably even more critical than arm strength.  The core is responsible for the balance and strength needed by most if not all moves performed by gymnasts.  The legs and glutes are another set of muscles that are important to work on.  Even if you're not performing moves that require enormous amounts of leg strength, when you have a whole body of strong and toned muscles, you'll be a better gymnast.
Summary: Do push-ups. Include wall handstands. Try tricep dips using parallel bars. Do incline bench presses. Do dumbbell wrist curls. Strengthen all other muscle groups.

Q: To account for doubtful accounts, begin with your business's current and historical accounts receivable records. These should detail the business's various customers and their order amounts, along with whether or not those customers have paid for their orders in the past. The allowance for doubtful accounts is recorded before the actual accounts are (or are not) paid. This means that unlike your power bill or the cost of printer paper, you will not know what your actual doubtful debt expense will be. In other words, at the end of the period, you will have recorded all credit sales (sales not paid on delivery or in cash) in full, regardless of if they have been paid or not. Therefore, to record the credit sales that may not be paid for, you will have to estimate them beforehand, using one of several accounting methods.  There are several different ways to go about estimating this expense, including:  Using a percentage of total sales Using individual risk analysis Using a combination of the two   Which one is the best choice for your business depends on the makeup of your customer base. The ideal consumer base and estimation process for each method are explained in the following steps.
A:
Gather accounts receivable documents. Determine which estimation method to use.