Consider the Happy Cruise Lines Sailor file shown below. It lists all of the sailors on the company’s cruise ships by their unique sailor identification number, their name, the unique identification number of the ship they currently work on, their home country, and their job title.
|
Sailor Number |
Sailor Name |
Ship Number |
Home Country |
Job Title |
|
|
1 |
00536 |
John Smith |
009 |
USA |
Purser |
|
2 |
00732 |
Ling Chang |
012 |
China |
Engineer |
|
3 |
06988 |
Maria Gonzalez |
020 |
Mexico |
Purser |
|
4 |
16490 |
Prashant Kumar |
005 |
India |
Navigator |
|
5 |
18535 |
Alan Jones |
009 |
UK |
Cruise Director |
|
6 |
20254 |
Jane Adams |
012 |
USA |
Captain |
|
7 |
23981 |
Rene Lopez |
020 |
Philippines |
Captain |
|
8 |
27467 |
Fred Jones |
020 |
UK |
Waiter |
|
9 |
27941 |
Alain DuMont |
009 |
France |
Captain |
|
10 |
28184 |
Susan Moore |
009 |
Canada |
Wine Steward |
|
11 |
31775 |
James Collins |
012 |
USA |
Waiter |
|
12 |
32856 |
Sarah McLachlan |
012 |
Ireland |
Cabin Steward |
Sailor file
QUESTION: Construct a B+-tree index of the type shown in this chapter for the Sailor file, assuming that now there are many more records than are shown above. The file and the index have the following characteristics:
The file is stored on nine cylinders of the disk. The highest key values on the nine cylinders, in order, are:
Cylinder 1: 02653
Cylinder 2: 07784
Cylinder 3: 13957
Cylinder 4: 18002
Cylinder 5: 22529
Cylinder 6: 27486
Cylinder 7: 35800
Cylinder 8: 41633
Cylinder 9: 48374
Each index record can hold four key value/pointer pairs.
There are three index records at the lowest level of the tree index.
In: Computer Science
Specific Identification, FIFO, LIFO, and Weighted-Average
Swing Company's beginning inventory and purchases during the fiscal year ended September 30, 20-2, were as follows:
| Units | Unit Price | Total Cost | |||
|---|---|---|---|---|---|
| October 1, 20-1 | Beginning inventory | 400 | $20 | $8,000 | |
| October 18 | 1st purchase | 510 | 20.5 | 10,455 | |
| November 25 | 2nd purchase | 200 | 21.5 | 4,300 | |
| January 12, 20-2 | 3rd purchase | 350 | 23 | 8,050 | |
| March 17 | 4th purchase | 880 | 24 | 21,120 | |
| June 2 | 5th purchase | 850 | 24.5 | 20,825 | |
| August 21 | 6th purchase | 200 | 25.5 | 5,100 | |
| September 27 | 7th purchase | 730 | 26.5 | 19,345 | |
| 4,120 | $97,195 | ||||
Use the following information for the specific identification method.
There are 1,300 units of inventory on hand on September 30, 20-2. Of these 1,300 units:
| 100 are from October 18, 20-1 | 1st purchase |
| 200 are from January 12, 20-2 | 3rd purchase |
| 100 are from March 17 | 4th purchase |
| 400 are from June 2 | 5th purchase |
| 200 are from August 21 | 6th purchase |
| 300 are from September 27 | 7th purchase |
Required:
Calculate the total amount to be assigned to cost of goods sold for the fiscal year ended September 30, 20-2, and ending inventory on September 30, 20-2, under each of the following periodic inventory methods. For the weighted-average method, round the average unit cost to two decimal places. Round all final answers to the nearest dollar.
In: Accounting
Specific Identification, FIFO, LIFO, and Weighted-Average
Swing Company's beginning inventory and purchases during the
fiscal year ended September 30, 20-2, were as shown.
| Units | Unit Price | Total Cost | |||
|---|---|---|---|---|---|
| October 1, 20-1 | Beginning inventory | 400 | $20.00 | $8,000 | |
| October 18 | 1st purchase | 530 | 20.50 | 10,865 | |
| November 25 | 2nd purchase | 190 | 21.50 | 4,085 | |
| January 12, 20-2 | 3rd purchase | 350 | 23.00 | 8,050 | |
| March 17 | 4th purchase | 890 | 24.00 | 21,360 | |
| June 2 | 5th purchase | 840 | 24.50 | 20,580 | |
| August 21 | 6th purchase | 200 | 25.50 | 5,100 | |
| September 27 | 7th purchase | 680 | 26.50 | 18,020 | |
| 4,080 | $96,060 | ||||
Use the following information for the specific identification method.
There are 1,300 units of inventory on hand on September 30, 20-2. Of these 1,300 units:
| 100 are from October 18, 20-1 | 1st purchase |
| 200 are from January 12, 20-2 | 3rd purchase |
| 100 are from March 17 | 4th purchase |
| 400 are from June 2 | 5th purchase |
| 200 are from August 21 | 6th purchase |
| 300 are from September 27 | 7th purchase |
Required:
Calculate the total amount to be assigned to cost of goods sold for the fiscal year ended September 30, 20-2, and ending inventory on September 30, 20-2, under each of the following periodic inventory methods.
| Cost of Goods Sold | Cost of Ending Inventory | |
| 1. FIFO | $ | $ |
| 2. LIFO | $ | $ |
| 3. Weighted-average (round calculations to two decimal places) | $ | $ |
| 4. Specific identification | $ | $ |
In: Accounting
The controller of Frizz D Ice Cream Co. instructs you to prepare a monthly cash budget for the next three months. You are presented with the following information:
|
August |
September |
October |
|
|
Sales |
$610,000 |
$700,000 |
$825,000 |
|
Preparation Costs |
320,000 |
350,000 |
400,000 |
|
Selling and administrative expenses |
180,000 |
210,000 |
225,000 |
|
Capital Expenditures |
140,000 |
The company expects to sell about 10% of its merchandise for cash. Of sales on account, 60% are expected to be collected in full in the month following the sale and the remainder the next month. Depreciation, insurance, and property tax expense represent $30,000 of the estimated monthly preparation costs. The annual insurance premium is paid in July, and the annual property taxes are paid in November. Of the remainder of the preparation costs, 80% are expected to be paid in the month in which they are incurred and the balance in the following month.
Current assets as of August 1 include cash of $55,000, marketable securities of $85,000, and accounts receivable of $680,000 ($500,000 from July sales and $180,000 from June sales). Current liabilities as of August 1 include a $100,000, 10%, 90-day note payable due October 20 and $60,000 of accounts payable incurred in July for preparation costs. All selling and administrative expenses are paid in cash in the period they are incurred. It is expected that $1,500 in dividends will be received in August. An estimated income tax payment of $42,000 will be made in September. Frizz D’s regular quarterly dividend of $15,000 is expected to be declared in September and paid in October. Management desires to maintain a minimum cash balance of $45,000.
Instructions
1. Prepare a monthly cash budget and supporting schedules for August, September, and October.
In: Accounting
"America was founded on the principle of property rights, that is, the right of the owner to do whatever he wanted with his property, whether that property was a cow, a slave, or a corporation employing millions. But what about the rights of the slave, the employee or, for that matter, and this is not covered in this course, the rights of the cow? But an economy ruled only by the rights of private property not only had no room for the rights of employees, but, when the free market or laissez faire economy (don’t worry, you will learn the meaning of these words) collapses, what should be the role of the government to bring the economy back to life, or to prevent the next collapse? That brings in the idea of government regulation of the economy, and the debate over the rightness or wrongness, the wisdom or foolishness of government intervention in the economy that has dominated American politics since the days of Hamilton and Jefferson until today’s political struggles between conservatives and progressives. Prepare to have your fundamental ideas about the economy shaken, strengthened, or even changed by the debates you will be following in this last part of the course."
What is the appropriate role of government in a modern capitalist economy?
In: Economics
| Knowing your blood type is important not only because it
determines who you can donate blood to but also who you can receive
blood from. The second most common blood type in America is A
positive and 36 percent of Americans share this blood type.
The least common blood type is AB negative and only 0.5
percent of Americans have this blood type. Suppose a random sample
of 196 American donors has been chosen at random. In this sample,
let X be the number of donors with A positive
blood, and let Y be the number of donors with AB
negative blood. |
| (a) | Find the mean of X. |
| (b) | Find the variance of X. |
| (c) | Use either the normal or the Poisson approximation, whichever is appropriate, to find the simplest estimate for the probability P(X ≥ 81). |
| (d) | Find the mean of Y. |
| (e) | Find the variance of Y. |
| (f) | Use either the normal or the Poisson approximation, whichever is appropriate, to find the simplest estimate for the probability P(Y ≥ 2). |
In: Statistics and Probability
CIT 371 Lab 12: shell scripting
Start VMware, your VM and log in as Student. cd to your home directory and create a subdirectory called scripts. cd to that directory. You can use gedit or some other editor but you need to get used to vi, so I strongly recommend that you use vi. Remember before running any new script that you will need to modify its permissions to be executable. Use either 745 or 755.
#!/bin/bash
echo You are $USER
echo Your home directory is $HOME
echo Your home directory consists of `du –sH ~`
Run the script by typing ./script1 <enter>. Alter your script so that the output of each echo statement is redirected to the file info.txt. How did you do this?
#!/bin/bash
echo What is your name?
read NAME
echo What is your username?
read USERNAME
echo Hello $NAME, your home directory contents and size:
Complete this script by adding instructions to output this user’s home directory contents (using ls) assuming that the user’s home directory will be /home/$USERNAME as well as using the du statement from script1 to output the disk usage of the user’s home directory. When done, add this script to your answer file.
#!/bin/bash
if [ $# -ne 2 ]; then echo Illegal input
elif [ $1 –gt $2 ]; then echo $1 is greater
else echo $2 is greater
fi
Save and run the script providing it no parameters, two parameters of 5 and 10, two parameters of 10 and 5, and two parameters of 5 and 5. What does [ $# -ne 2 ] mean? Do we need this in the script?
#!/bin/bash
read –p “Enter the number you seek ” NUM
for VALUE in $@; do
if [ $VALUE –eq $NUM ]; then COUNT=$((COUNT+1)); fi
done
echo $NUM appeared $COUNT times
Run script5 passing it the list of numbers 5 10 6 12 5 18 10 4 19 21 5 12 18 22 and when prompted, input 5. Rerun the script inputting 18 instead. Rerun the script inputting 23 instead. What outputs did you get for each input?
Shut down your VM, exit VMware and submit your lab report.
In: Computer Science
|
Sept. 1 |
Kawabata begins practice as a dentist and invests $23,810 cash. |
|
|
2 |
Purchases dental equipment on account from Green Jacket Co. for $18,420. |
|
|
4 |
Pays rent for office space, $752 for the month. |
|
|
4 |
Employs a receptionist, Michael Bradley. |
|
|
5 |
Purchases dental supplies for cash, $985. |
|
|
8 |
Receives cash of $1,750 from patients for services performed. |
|
|
10 |
Pays miscellaneous office expenses, $480. |
|
|
14 |
Bills patients $7,330 for services performed. |
|
|
18 |
Pays Green Jacket Co. on account, $4,350. |
|
|
19 |
Withdraws $3,350 cash from the business for personal use. |
|
|
20 |
Receives $1,060 from patients on account. |
|
|
25 |
Bills patients $3,680 for services performed. |
|
|
30 |
Pays the following expenses in cash: Salaries and wages $2,650; miscellaneous office expenses $98. (Record each separately.) |
|
|
30 |
Dental supplies used during September, $350. |
I have completed the general ledger, trial balance, income statement, statement of owners' equity, and balance sheet.
I need help on how to close the ledger, income summary, and post-closing trial balance.
In: Accounting
Ethical issues follow managers overseas. Consider the following passage from Fortune Magazine, a U.S. business magazine that is not usually sympathetic to the victims of free markets. The article relates the story of Mary who works for a Taiwanese company which has a contract to make components for Motorola (the factory does not belong to Motorola):
For the privilege of working 12-hour shifts seven days a week in a factory where she makes plastic casings for Motorola cell phones, Mary, 30, will be in debt for years to come. To secure work at the Motorola subcontractor which is in Taiwan, Mary had to pay $2.400 to a labor broker in her native Philippines. She didn't have that kind of money, so she borrowed from a local money lender at an interest rate of 10% per MONTH. That payment, however, only got her as far as Taiwan. A second labor broker met Mary at the Taipei airport and informed her of his separate $3,900 fee before delivering her to her new job.
Before she left the Philippines, Mary rejoiced at the $460 she would earning in Taiwan; it was more than five times what she could make doing similar work, if she could find it, in her own country. But once in Taiwan she began to realize that after the brokers' fees and other deductions, she would be left with almost nothing.
Out of her monthly check came $215 to pay th3e Taiwanese broker, $91 for Taiwanese income tax, $72 for her room and board at the factory dorm, and $86 for a compulsory contribution to a savings bond she will get only if she completes her three-year contract. After 18months, she will have repaid the Taiwanese labor broker. But she still must contend with her Philippine debt and its rapidly compounding interest.
In response to the inquiries of Fortune's reporter, Motorola issued a statement saying it "has a strict policy of adherence to the laws and labor practices in the countries where it operates, in addition to a rigorous code of conduct." Is this an adequate response? In your opinion, what responsibility (if any) does Motorola have to workers like Mary? Defend your answer.
In: Accounting
South Bay Boating Company (South) sells to its customers under the terms Free On Board (FOB) Destination. One of its customers is West Shore Marine (West). On December 28, 2019 South sells to West a 25-foot pontoon boat for $29,750. The 25-foot pontoon boat arrives at West on January 4, 2020. The transportation and insurance costs total $3,124.
Requirements:
On what date can South record the sale as income?
Which company has to pay the transportation and insurance costs?
On what date can West record the boat in their inventory?
In: Accounting