5 Problems- Accounting

Dividends on Preferred and Common Stock

Love Theatre Inc. owns and operates movie theaters throughout New Mexico and Utah. Love Theatre has declared the following annual dividends over a six-year period: 2007, $16,000; 2008, $48,000; 2009, $65,000; 2010, $90,000; 2011, $115,000; and 2012, $140,000. During the entire period ending December 31 of each year, the outstanding stock of the company was composed of 25,000 shares of cumulative, 2% preferred stock, $80 par, and 100,000 shares of common stock, $4 par.

Instructions:

1.  Calculate the total dividends and the per-share dividends declared on each class of stock for each of the six years. There were no dividends in arrears on January 1, 2007. Summarize the data in tabular form. If required, round your answers to two decimal places. If the amount is zero, please enter “0”.

Year

Total
Dividends

Preferred Dividends

Common Dividends

 

 

 

 

 

Total

 

 

 

 

 

Per Share

 

 

Total

 

 

 

 

 

Per Share

2007

 

$   16,000

 

$

 

 

 

 

 

 

 

 

 

 

5.  Compute the price of $19,200,577 received for the bonds by using the tables of present value in Appendix A. (Round to the nearest dollar.) Your total may vary slightly from the price given due to rounding differences.

Present value of the face amount

$

5.  Compute the price of $148,882,608 received for the bonds by using the tables of present value in Appendix A. (Round to the nearest dollar.) Your total may vary slightly from the price given due to rounding differences.

Present value of the face amount

$[removed]

Present value of the semi-annual interest payments

$[removed]

Price received for the bonds

$[removed]

Problem 14-2A
Statement of Cash Flows—Indirect Method

The comparative balance sheet of Hinson Enterprises, Inc. at December 31, 2013 and 2012, is as follows:

Additional data obtained from the income statement and from an examination of the accounts in the ledger for 2013 are as follows:

a.                               Net income, $220,500.

b.                              Depreciation reported on the income statement, $72,975.

c.                               Equipment was purchased at a cost of $142,450, and fully depreciated equipment costing $39,200 was discarded, with no salvage realized.

d.                              The mortgage note payable was not due until 2014, but the terms permitted earlier payment without penalty.

e.                              7,000 shares of common stock were issued at $35 for cash.

f.                                Cash dividends declared and paid, $134,400.

Instructions:

 

Hide

 

 

Prepare a statement of cash flows, using the indirect method of presenting cash flows from operating activities. If needed, use the minus sign to indicate cash outflows, negative amounts or a decrease in cash.

 

 Hinson Enterprises, Inc. 

 

 Statement of Cash Flows 

 

 For the Year Ended December 31, 2013 

 

 Cash flows from operating activities: 

 

 

 

 

 

 

 

 

[removed]

 

 

 

 

 

$ [removed] 

 

 

 

 Adjustments to reconcile net income to net cash 
flow from operating activities: 

 

 

 

 

 

 

 

 

[removed]

 

 

 

 

 

 [removed] 

 

 

 

 Changes in current operating assets and liabilities: 

 

 

 

 

 

 

 

 

[removed]

 

 

 

 

 

 [removed] 

 

 

 

 

[removed]

 

 

 

 

 

 [removed] 

 

 

 

 

[removed]

 

 

 

 

 

 [removed] 

 

 

 

 

[removed]

 

 

 

 

 

 [removed] 

 

 

 

 Net cash flow from operating activities 

 

 

 

 

 

 

$ [removed] 

 

 Cash flows from investing activities: 

 

 

 

 

 

 

 

 

[removed]

 

 

 

 

 

$ [removed] 

 

 

 

 Net cash flow used for investing activities 

 

 

 

 

 

 

 [removed] 

 

 Cash flows from financing activities: 

 

 

 

 

 

 

 

 

[removed]

 

 

 

 

 

$ [removed] 

 

 

 

 

[removed]

 

 

 

$ [removed] 

 

 

 

 

 

 

[removed]

 

 

 

 [removed] 

 

 

 [removed] 

 

 

 

 Net cash flow used in financing activities   

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java programming 2

Task 1

For this task you will create a Subject class, whose instances will represent the subjects for study at a university. A subject will have a name, just a String, and a subject code, which is a six-character String. The first three characters of a subject code are alphabetic and the last three are numeric. The first three characters define the subject’s discipline area. A subject code must be unique.

You will also write a TestSubject class to test the use of your Subject class. In particular this will maintain an array of subjects. In order to manage the uniqueness of the subject codes, your program will need to display information about existing subject codes as well as checking that any new subject code supplied by the user is not the same as any existing subject code.

The following state and functionality should be provided for the Subject class:

  • Two fields will hold the subject’s name and the six-character subject code.
  • A constructor will allow a name and a new, validated subject code to be provided when a new subject is created.
  • Getters will provide access to the attributes.
  • An accessor method called getDiscipline will return a string containing the first three characters of the subject code.
  • Another accessor method called codeMatches will return a boolean value indicating if the subject’s code matches the string argument provided. “Matches” is used here in the same sense as for the matches method of the String class.
  • toString method will return a string containing the subject code and subject name.

To assist with managing subject codes and their uniqueness you will provide the Subject class with some class methods as follows:

  • An allDisciplines method will accept an array of Subject objects. It will return an array containing the different 3-character discipline codes represented in the array of subjects in alphabetically order. 
  • codesPerDiscipline method will accept an array of Subject objects and a 3-character discipline code. It will return an array containing the different subject codes represented in the array of subjects for the particular discipline.
  • An isValidCode method will accept a string that is a possible new subject code, and return a boolean indicating whether it satisfies the structural requirements for a subject code.
  • codeExists method will accept an array of Subject objects and a possible new subject code. It will return a boolean indicating whether that code has already been allocated to one of the subjects in the array.
  • sortDisciplines method will accept an array of Subjects objects. It will return the sorted array of subjects in alphabetically order.  

Your TestSubject program will perform the following sequence of actions, using good design techniques such as in the appropriate use of methods:

  • An initial array of Subject objects will be created from any data in a file that was previously saved by the program.
  • The user interaction will then proceed to allow the user to add one or more new subjects to the array. If the user wishes to add new subjects, the discipline areas of existing subjects should be displayed in alphabetically order. The user will then enter a discipline code to which the program will respond by displaying any existing subject codes in that discipline. This procedure simplifies the user’s task of choosing subject codes that do not already exist, but does not prevent user mistake. Each subject code entered by the user should be checked. The user can enter any new subjects in that discipline (or indeed in other disciplines). The user should be given the choice of repeating the processing for other discipline areas.
  • When the user has finished adding subjects, and only if subjects have indeed been added, the program will overwrite the data file with the updated data.

Note:

  • You may use an ArrayList to implement an array if you prefer and it is appropriate.

 

Material to submit

The material to submit for each task is described in the section Assessment Information in this Subject Outline, under the heading Presentation.

 

Task 2

Develop a set of classes for a college to use in various student service and personnel applications. Classes you need to design include following:
 
  • Person: A Person contains a first name, last name, street address, zip code, and phone number. The class also includes a method that sets each data field and display method that displays all of a Person’s information.
  • CollegeEmployee: CollegeEmployee descends from Person. A CollegeEmployee also includes a Social Security number, an annual salary, and a department name, as well as methods that override the Person methods to accept and display all collegeEmployee data.
  • Faculty: Faculty descends from ColegeEmployee. This class also includes a Boolean field that indicates whether the Faculty member is permanent, as well as methods that override the CollegeEmployee methods to accept and display this additional piece of information.
  • Student: Student descends from Person. In addition to the fields available in Person, a Student contains a major field of study and a grade point average as well as methods that override the Person methods to accept and display these additional facts.
Write a test Java program named CollegeList that declares an array of four “regular” CollegeEmployees, three Faculty, and seven Students. Prompt the user to specify which type of person’s data will be entered (‘C’, ‘F’, or ‘S’ indicates CollegeEmployee, Faculty, and Student respectively) or allow the user to quit (‘Q’). While the user choose to continue (that is, does not quit), accept data entry for the appropriate type of Person. If the user attempts to enter data for more than four CollegeEmployees, three Faculty, or seven Students, display an error message. When the user quits, display a report on the screen listing each group of Persons under the appropriate heading “College Employees,” “Faculty,” or “Students.” If the user has not entered data for one or more types of Persons during a session, display an appropriate message under the appropriate heading.
 
Save the files as 
Person.java
CollegeEmployee.java
Faculty.java, and 
Student.java, and 
CollegeList.java.  
 

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Jomar

Court History and Purpose Paper:

Write a 700- to 1,050-word paper in which you examine and evaluate the American criminal court system. Address the following in your paper:

  • Describe a court and its purpose.
  • Define the dual court system.
  • Describe the role that early legal codes, the common law, and precedent played in the development of courts.
  • Identify the role of courts in criminal justice today.

Format your paper consistent with APA guidelines.

 

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Discussion Question due today

Directions: In this module you read about specialized cell types called guard cells. These cells are usually found on the bottom side of the leaf and control the size of stomata (“holes” in the leaf where gas exchange occurs). Think about the following questions in regards to these structures:

1)What is the purpose of having these “holes”? What gases enter/ exit this hole? The guard cells control the size of the stomata by swelling and shrinking.

2) What is the mechanism for the swelling and shrinking that take place here? (Hint: Guard cells are specialized cells that have a plasma membrane barrier and the ability to control the solute level inside/ outside of the cell.)

Directions:  In this module, you are learning about the cell cycle, mitosis and meiosis. While the chapter describes how meiosis normally proceeds, it is important to note that mistakes can happen. Let’s look at the animal life cycle for example. Sometimes mistakes can happen in the way the duplicated chromosomes are separated and this can lead to gametes (sex cells: eggs and sperm) that contain more or less of a particular chromosome. Non-disjunction is the failure of chromosome pairs or sister chromatids to separate properly.

As you can imagine whether this happens during the first division of meiosis or the second, the event changes the total chromosome number for a given gamete. An example of one syndrome related to chromosome number abnormality is Down Syndrome and there are others as well. For this discussion board, address the following components:

1)    Describe the effect of a nondisjunction event in the first division and one in the second in your own words.

2)    Choose a syndrome that  results from nondisjunction.

3)    For the syndrome: Describe the specific anomaly, the affects that are known, any factors that may increase the occurrence of this abnormality, and the percent of the population that demonstrate this chromosome number abnormality

 

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Southeast Asia, Austral, and Pacific Realms

Impact of Islam

 

With the great impact from Islam would “Arabchina” be a more appropriate name for the realm? What is the extent of Arab influence in Indochina?

at least 300 words.

H. J. DeBlij,  Peter O. Muller, (2010), Geography – Realms, Regions, and Concepts, 15th, John Wiley & Sons Inc.

 

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Take a position on whether or not standardization and naming conventions are critical for properly managing files and folders in a Windows environment. Include at least one (1) example or scenario to support your response.

Take a position on whether or not standardization and naming conventions are critical for properly managing files and folders in a Windows environment. Include at least one (1) example or scenario to support your response.

  • Read the article titled “The Windows XP upgrade question: Windows 7 or Windows 8?”You can also use the Internet or Strayer Library to research articles on features about Windows 7 and Windows 8. Next, compare and contrast at least one (1) feature that differs from Windows 7 and Windows 8.1. Then, select one (1) feature that you believe has been improved in Windows 8.1 and one (1) feature that you believe has worsened in Windows 8.1. Justify your response.
 

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before police can search a newsroom they must have a warrant

before police can search a newsroom they must have a warrant
 

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Power Point Presentation – 3-5 Slides

In this assignment, take a few minutes to contemplate the world of business as you see it today, especially in light of the technologies that are evolving around us. Think, too, about the future of technology and how it could affect business.

Using PowerPoint, create a 3-5 slide presentation that demonstrates how the use of technology figures into how you personally conduct business. Include how you think you will conduct business in the future.

While this assignment is wide open to allow you plenty of flexibility, be sure to address all of the requirements listed below to successfully complete this assignment:

 

Requirements

  1. Assume you are sharing your personal viewpoints in a somewhat formal setting, like a classroom, where you are presenting to classmates.
  2. The presentation must include at least three slides, but no more than five.
  3. The first slide must include your name and the topic.
  4. You must apply a design theme.
  5. You must use slide transitions on all slides.
  6. You must include at least two pictures or clip art.
  7. Use the slides to only highlight key points, but include the entire speech in the Speakers Notes for each slide you are presenting. Yes, you must write a speech, but please keep the tone comfortable and casual – remember that you are simply sharing your views and impressions.
  8. Be sure to check grammar and spelling. Even a rather informal presentation must be delivered professionally.
 

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Rephrasing a lab

I want a lab to be rephrased. Please ignore the calculations and numbers, and rephrase everything else. Rephrase these parts : the abstact, introduction and theory, procedures, discussion and conclusion. Change it compeletly. Plus, please make them longer and write more sentences. Put the same ideas, but different words and different approach.

 

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