The following transactions were completed by Winklevoss Inc., whose fiscal year is the calendar year:

Required:

The following transactions were completed by Winklevoss Inc., whose fiscal year is the calendar year: Year 1 July 1. Issued $2,300,000 of five-year, 7% callable bonds dated July 1, Year 1, at a market (effective) rate of 9%, receiving cash of $2,118,007. Interest is payable semiannually on December 31 and June 30. Dec. 31. Paid the semiannual interest on the bonds. The bond discount amortization of $18,200 is combined with the semiannual interest payment. Dec. 31. Closed the interest expense account. Year 2 June 30. Paid the semiannual interest on the bonds. The bond discount amortization of $18,200 is combined with the semiannual interest payment. Dec. 31. Paid the semiannual interest on the bonds. The bond discount amortization of $18,200 is combined with the semiannual interest payment. Dec. 31. Closed the interest expense account. Year 3 June 30. Recorded the redemption of the bonds, which were called at 98. The balance in the bond discount account is $109,195 after payment of interest and amortization of discount have been recorded. (Record the redemption only.) Required: 1. Journalize the entries to record the foregoing transactions. If an amount box does not require an entry, leave it blank or enter "0". When required, round your answers to the nearest dollar. Date Account Debit Credit Year 1 July 1 Cash 0 Discount on bonds payable 0 0 Bonds payable 0 0 Dec. 31-Bond Interest expense 0 0 Discount on bonds payable 0 0 Cash 0 0 Dec. 31-Closing Income summary 0 Interest expense 0 Year 2 June 30 Interest expense 0 0 Discount on bonds payable 0 0 Cash 0 0 Dec. 31-Bond Interest expense 0 0 Discount on bonds payable 0 0 Cash 0 0 Dec. 31-Closing Income summary 0 Interest expense 0 Year 3 June 30 Bonds payable 0 0 Loss on redemption of bonds 0 0 Discount on bonds payable 0 0 Cash 0 0 2. Indicate the amount of the interest expense in (a) Year 1 and (b) Year 2. a. Year 1 $ b. Year 2 $ 3. Determine the carrying amount of the bonds as of December 31, Year 2. $ Check My Work

The following transactions were completed by Winklevoss Inc., whose fiscal year is the calendar year:

Required:

The following transactions were completed by Winklevoss Inc., whose fiscal year is the calendar year:

Required:

Chart of Accounts

The following transactions were completed by Winklevoss Inc., whose fiscal year is the calendar year:

Required:

2. Indicate the amount of the interest expense in (a) Year 1 and (b) Year 2.

3. Determine the carrying amount of the bonds as of December 31, Year 2.

The following transactions were completed by Winklevoss Inc., whose fiscal year is the calendar year:

Year 1

July 1 Issued $71,100,000 of 20-year, 12% callable bonds dated July 1, Year 1, at a market (effective) rate of 14%, receiving cash of $61,621,133. Interest is payable semiannually on December 31 and June 30.

Oct. 1 Borrowed $250,000 by issuing a six-year, 5% installment note to Nicks Bank. The note requires annual payments of $49,254, with the first payment occurring on September 30, Year 2.

Dec. 31 Accrued $3,125 of interest on the installment note. The interest is payable on the date of the next installment note payment.

31 Paid the semiannual interest on the bonds. The bond discount amortization of $236,972 is combined with the semiannual interest payment.

Year 2

June 30 Paid the semiannual interest on the bonds. The bond discount amortization of $236,972 is combined with the semiannual interest payment.

Sept. 30 Paid the annual payment on the note, which consisted of interest of $12,500 and principal of $36,754. Dec. 31

Accrued $2,666 of interest on the installment note. The interest is payable on the date of the next installment note payment.

31 Paid the semiannual interest on the bonds. The bond discount amortization of $236,972 is combined with the semiannual interest payment.

Year 3

June 30 Recorded the redemption of the bonds, which were called at 98. The balance in the bond discount account is $8,530,979 after payment of interest and amortization of discount have been recorded. Record the redemption only.

Sept. 30 Paid the second annual payment on the note, which consisted of interest of $10,662 and principal of $38,592.

Required:

1. Journalize the entries to record the foregoing transactions. Round all amounts to the nearest dollar. Refer to the Chart of Accounts for exact wording of account titles.

2. Indicate the amount of the interest expense in (a) Year 1 and (b) Year 2.

3. Determine the carrying amount of the bonds as of December 31, Year 2.

Vibrant Company had $980,000 of sales in each of Year 1, Year 2, and Year 3, and it purchased merchandise costing $540,000 in each of those years. It also maintained a $280,000 physical inventory from the beginning to the end of that three-year period. In accounting for inventory, it made an error at the end of Year 1 that caused its Year 1 ending inventory to appear on its statements as $260,000 rather than the correct $280,000.

Required:
1. Determine the correct amount of the company’s gross profit in each of Year 1, Year 2, and Year 3.
2. Prepare comparative income statements to show the effect of this error on the company's cost of goods sold and gross profit for each of Year 1, Year 2, and Year 3.

The following transactions were completed by Winklevoss Inc., whose fiscal year is the calendar year:

1. Journalize the entries to record the foregoing transactions. If an amount box does not require an entry, leave it blank or enter "0". When required, round your answers to the nearest dollar.

2. Indicate the amount of the interest expense in (a) Year 1 and (b) Year 2.

a. Year 1   $

b. Year 2   $

3. Determine the carrying amount of the bonds as of December 31, Year 2.
$

1. On June 4 2015, the existing or current (spot) one year , two year, three year, and four year zero coupon treasury security rates were as follows: 1R1= 0.156%, 1R2=0.305%, 1R3=0.499%, 1R4=0.753% Using the unbiased expectations theory, calculate the one year forward rates on zero coupon treasury bonds for years 2, 3, and 4 as of June 4 2015.

write code in java and comment. thanks. the program is about interface .

1. Implement the basics of Fitness and types of Fitness: Aerobic.
2. Implement specific Fitness types such as Swimming, Cycling,

Fitness Task:
public interface Fitness

(10pts) This will be used as a starting point for deriving any specific Fitness type. Every fitness exercise type has one or more muscle group it affects. Therefor a Fitness has the following abstarct method (Note that all methods in an interface are abstract by default):

• public Muscle [ ] muscleTargeted() A method that returns the muscle that is going to be affected by the fitness. Note that the return type of the method is Muscle. A human body has a finite number of muscle parts that can be affected by fitness exercises. Define an enum datatype called Muscle with the follwoing member values Abs,Back,Biceps,Chest,Arms,Glutes,Shoulders,Triceps,Legs,Cardio
• public double calorieLoss(Intensity intensity, double weight, int duration) - returns the total amount of calorie burnt by the exercise for the duration number of minutes for a person with the given weight. Intensity can be HIGH, MEDIUM, LOW. Note that Intensity is a good candidate to be definied as enum.
• public String description() a method that returns a short decription of the fitness type.

Aerobic Task:

(10pts) Aerobic means "with oxygen." The purpose of aerobic conditioning is to increase the amount of oxygen that is delivered to your muscles, which allows them to work longer. Aerobic is a Fitness. However, we cannot give the actual implementation for the methods muscleTargeted() and calorieLoss() as we don't know the actual aerobic exercise. The descripton() method returns the string Aerobic means "with oxygen.". Note that Aerobic is a good candidate to be abstract class.

public class Swimming, which is an Aerobic

This class represents an actual Aerobic exercise, i.e., it extends Aerobic class, that a user can do to burn calories. The calculation of how much calorie will be burn relies on a key value known as a MET, which stands for metabolic equivalent.One "MET" is "roughly equivalent to the energy cost of sitting quietly," and can be considered 1 kcal/kg/hour. The MET values of some of the exercises that we consider of this project are displayed in the following table. The MET value multiplied by weight in kilograms tells you calories burned per hour (MET*weight in kg=calories/hour). There are different types swimming: Butterflystroke, Freestyle, and Breaststroke. These different types of swimming activities affects different muscles. Butterflystroke: Abs,Back, Shoulders,Biceps,Triceps; Breastsstroke: Glutes, Cardio; Freestyle: Arms,Legs,Cardio.

Define a class Swimming. The class must include the following:

• public Swimming (SwimmingType type) - defines the constructor for the class. You need to define an enum datatype called SwimmingTypewith members ButterflyStroke,Breaststroke,Freestyle
• public Swimming () - a default constructor for the class that initilizes SwimmingType to Freestyle.
• public void setSwimmingType(SwimmingType type) A setter for the swimmingType.
• public SwimmingType getSwimmingType() A getter for the swimmingType.
• @Override public String description() returns the name of the class.

public class Cycling, which is an Aerobic

(10pts) This class represents an actual Aerobic exercise, i.e., it extends Aerobic class, that a user can do to burn calories. Cycling affects muscles: Glutes, Cardio, Legs. Define a class Cycling. The class also has:

• @Override public String description() returns the name of the class.