he comparative balance sheets for 2021 and 2020 and the income statement for 2021 are given below for Arduous Company. Additional information from Arduous’s accounting records is provided also.

Additional information from the accounting records:

1. Investment revenue includes Arduous Company’s $15 million share of the net income of Demur Company, an equity method investee.
2. Treasury bills were sold during 2021 at a gain of $1 million. Arduous Company classifies its investments in Treasury bills as cash equivalents.
3. Equipment originally costing $90 million that was one-half depreciated was rendered unusable by a flood. Most major components of the equipment were unharmed and were sold for $20 million.
4. Temporary differences between pretax accounting income and taxable income caused the deferred tax liability to increase by $13 million.
5. The preferred stock of Tory Corporation was purchased for $35 million as a long-term investment.
6. Land costing $56 million was acquired by issuing $28 million cash and a 10%, four-year, $28 million note payable to the seller.
7. The right to use a building was acquired with a 15-year lease agreement; present value of lease payments, $98 million. Annual lease payments of $6 million are paid at the beginning of each year starting January 1, 2021.
8. $70 million of bonds were retired at maturity.
9. In February, Arduous issued a stock dividend (8.0 million shares). The market price of the $5 par value common stock was $7.50 per share at that time.
10. In April, 1 million shares of common stock were repurchased as treasury stock at a cost of $19 million.

Required:
Prepare the statement of cash flows for Arduous Company using the indirect method. (Amounts to be deducted should be indicated with a minus sign. Enter your answers in millions (i.e., 10,000,000 should be entered as 10).)

The comparative balance sheets for 2021 and 2020 and the income statement for 2021 are given below for Arduous Company. Additional information from Arduous’s accounting records is provided also.

Additional information from the accounting records:

1. Investment revenue includes Arduous Company’s $25 million share of the net income of Demur Company, an equity method investee.
2. Treasury bills were sold during 2021 at a gain of $2 million. Arduous Company classifies its investments in Treasury bills as cash equivalents.
3. Equipment originally costing $108 million that was one-half depreciated was rendered unusable by a flood. Most major components of the equipment were unharmed and were sold for $20 million.
4. Temporary differences between pretax accounting income and taxable income caused the deferred tax liability to increase by $22 million.
5. The preferred stock of Tory Corporation was purchased for $44 million as a long-term investment.
6. Land costing $66 million was acquired by issuing $33 million cash and a 10%, four-year, $33 million note payable to the seller.
7. The right to use a building was acquired with a 15-year lease agreement; present value of lease payments, $107 million. Annual lease payments of $6 million are paid at the beginning of each year starting January 1, 2021.
8. $79 million of bonds were retired at maturity.
9. In February, Arduous issued a stock dividend (11.6 million shares). The market price of the $5 par value common stock was $7.50 per share at that time.
10. In April, 1 million shares of common stock were repurchased as treasury stock at a cost of $28 million.

Required:
Prepare the statement of cash flows for Arduous Company using the indirect method. (Amounts to be deducted should be indicated with a minus sign. Enter your answers in millions (i.e., 10,000,000 should be entered as 10).)

The comparative balance sheets for 2021 and 2020 and the income statement for 2021 are given below for Arduous Company. Additional information from Arduous’s accounting records is provided also.

Additional information from the accounting records:

1. Investment revenue includes Arduous Company’s $23 million share of the net income of Demur Company, an equity method investee.
2. Treasury bills were sold during 2021 at a gain of $2 million. Arduous Company classifies its investments in Treasury bills as cash equivalents.
3. Equipment originally costing $104 million that was one-half depreciated was rendered unusable by a flood. Most major components of the equipment were unharmed and were sold for $24 million.
4. Temporary differences between pretax accounting income and taxable income caused the deferred tax liability to increase by $20 million.
5. The preferred stock of Tory Corporation was purchased for $42 million as a long-term investment.
6. Land costing $64 million was acquired by issuing $32 million cash and a 15%, four-year, $32 million note payable to the seller.
7. The right to use a building was acquired with a 15-year lease agreement; present value of lease payments, $107 million. Annual lease payments of $8 million are paid at the beginning of each year starting January 1, 2021.
8. $77 million of bonds were retired at maturity.
9. In February, Arduous issued a stock dividend (10.8 million shares). The market price of the $5 par value common stock was $7.50 per share at that time.
10. In April, 1 million shares of common stock were repurchased as treasury stock at a cost of $26 million.

Required:
Prepare the statement of cash flows for Arduous Company using the indirect method. (Amounts to be deducted should be indicated with a minus sign. Enter your answers in millions (i.e., 10,000,000 should be entered as 10).)

Homer and the Introduction of the BartoQ9

Homer Industries, a Springfield, OR company, plans to introduce its new line of Digital Watches. The company has invested $7,250,000 in R&D to develop its most recent product, The BartoQ9.

Mr. Smithers, the company CEO, has asked you for guidance in lieu of the manufacturing options available at this time and the distribution agreement that he signed 2 days ago. Homer Industries has not reached a decision about where to manufacture the product to enter the US market for Christmas 2018. The following information is available.

Manufacturing options

A) Juarez Mexico. The Beechos SA de CV can manufacture up to 50,000 units this year. Its proposal involves charging MXN400 per unit plus an initial set-up cost of MXN550,000. This set-up cost is payable immediately and Homer needs to incur in this cost regardless of the number of units that the plant will produce. Then, Homer needs to pay $25 for shipping and handling to get the product in Homer distribution centers in the US. [note: MXN refers to Mexican Pesos, the exchange rate between US dollars and Mexican pesos is US$1= MXN 20, assume that the exchange rate will not change during the year]

B) Marion, Arkansas. The Wolvies can manufacture up to 65,000 units this year. The company charges US$65 per manufactured unit plus an initial set-up cost of US25,000. Similar to Beechos, the set-up cost is payable immediately and it is not related to the number of units that the plant produces this year or next year. In addition, Homer needs to pay about $1.25 per unit in shipping and handling to have the product ready for distribution throughout the US by Nov 27 (no delivery possible before this day). There are no other costs. Prices and delivery dates cannot be changed.

Managerial situations

Homer’s management team has negotiated an exclusive agreement with Nilhaus LLC to use its stores for launching the product. A promotion involves selling the BartoQ9 at a price of US$198 (taxes included). Nilhaus will take a 25% cut (or margin) for receiving and delivering the products to all the stores, and selling the watch to all the interested parties. Homer will pay US$750,000 for its share in the marketing campaign. Also, the agreement between Homer and Nilhaus implies the following:

    Homer needs to deliver 40,000 units by Oct 22 so Nilhaus can stock its stores before Black Friday.
    Homer needs to deliver a second shipment of 50,000 by Nov 28

Questions

1. Please tell me how will Homer design its manufacturing orders to meet Nilhaus’ contract? (hint: check $cost per unit in each location to arrive at better conclusions because you have 2 options on Nov order)

2. Given the information provided above, and your answer to Q1 what are the total costs in US$’s (manufacturing, R&D, marketing, delivery, etc.) for the 90,000 units that Homer expects to sell in the US for Christmas 2018?

3. Please estimate the total $ revenues that Homer will achieve by selling the 90,000 units to Nilhaus

4. Does Homer be able to make a profit with this product after its launching in the US? In other words, what will be the total profit –or loss- of this project?

5. What is the break even point? (Or, how many units does Homer needs to sell to compensate all the costs)

Indicate whether each of the following desired transactions would increase the demand for or the supply of foreign currency units (FCU) in the FX market and whether it would constitute upward (UP) or downward (DOWN) pressure on the price of the FCU (in USD terms) [Hint: The U.S. is the home country and demand and supply of FCU are relative to the USD]

Select a funeral home in your area and obtain permission from the director to interview an employee about the costs, concerns, and arrangements that have to be made when making funeral arrangements in advance of a person's death. (Most directors will be willing to give you copy of their typical itemized cost sheet.) Make an appointment with that person, being sure to let him or her know that this is research for a paper rather than an actual pre-arrangement. Here are some questions you might want to consider:

• What is the cost of the average funeral at this time?
• What is your best prediction for the cost of a funeral five years from now? Ten years from now?
• Are there any costs that cannot be paid in advance?
• What happens to the money you pay in advance? How is it stored, used, etc.?
• What does "irrevocable trust" mean?
• What advantages or disadvantages are inherent in advanced payment?
• Should turn in a detailed summary of your questions and the answers to those questions, as well as your conclusions about the wisdom and/or difficulties of making arrangements in advance.

This does in fact have all of the needed information to complete this question. Thanks

Nutritional assessment of the nutrition process, based on data derived from the interview with Kathy and Samantha's doctor's records. Samantha is a healthy eight-month-old newborn who lives with her mother Kathy, her father, and her older sister, who is almost three years old. Both parents currently work full-time, so they take girls to day care around the clock. Kathy breastfed Samantha before returning to work and booked a contribution of frozen breast milk. Now he breastfeeds her twice a day, early in the morning and before Samantha falls asleep. In the nursery, the girl drinks breast milk with a bottle. The nursery team reports that the girl shows good behavior. However, when Kathy picks her up after work, Samantha wishes they would carry her and not sit in her high chair or the one she uses to eat. If they don't load it, it cries. Samantha's sister wants to be fed as soon as she gets home. Kathy has a lot to do at home after work, making it difficult for her to carry Samantha around at such a busy time. Kathy thinks Samantha is hungry and that she would be less irritable if she fed him dinner.

1.What signals does Samantha send to demonstrate that she requires a more comfortable position than to be hungry?

2. How could Kathy change her routine to pay more attention to Samantha and cover the needs of your older daughter?

3. At eight months, is Samantha too small to overfeed on need emotional?

4. Should Kathy stop breastfeeding or continue breastfeeding to improve feeding Samantha?

Cullumber Corporation had 102,000 common shares outstanding on December 31, 2019. During 2020, the company issued 12,000 shares on March 1, retired 6,800 shares on July 1, issued a 20% stock dividend on October 1, and issued 18,300 shares on December 1. For 2020, the company reported net income of $408,000 after a loss from discontinued operations of $64,000 (net of tax). The company issued a 2-for-1 stock split on February 1, 2021, and the company’s financial statements for the year ended December 31, 2020, were issued on February 28, 2021.

Calculate earnings per share for 2020 as it should be reported to shareholders. (Round answer to 2 decimal places, e.g. 15.75.)