Emerald Motors is an automobile dealer. The controller consults with you about the type of accounting used for a special offer to its new car customers. Emerald has offered to provide at no charge to the customer the first four recommended service visits (i.e., at 3,000, 6,000, 9,000, and 12,000 miles). It is a virtual certainty that all customers will exercise their rights to the service, and the cost of the services can be accurately estimated. The controller reasons that the estimated cost should be accrued when the sale of an automobile is made so that all of the costs of the sale can be matched with the revenue. How would you respond to the controller?

1. Many businesses offer free samples of their products or services to potential customers to induce them to become customers. Write two or three paragraphs in which you describe how this strategy can be implemented online. Be sure to note how the amount of sampling that is likely to be beneficial differs in the online environment and the physical world.

Following a strategy of product differentiation, Arseniq Company makes a high-end Appliance, XT15. Arseniq presents the following data for the years 2016 and 2017:

                                                                                                                               2016                     2017

        Units of XT15 produced and sold 50,000                  52,500

        Selling price                                                                                                 $500                     $550

        Direct materials (square feet) 150,000                153,750

        Direct materials costs per square foot $50                       $55

        Manufacturing capacity in units of XT15 62,500                  62,500

        Total conversion costs $6,250,000           $6,875,000

        Conversion costs per unit of capacity                                                   $100                     $110

        Selling and customer-service capacity (customers)                             150                       150

        Total selling and customer-service costs $2,250,000           $2,343,750

        Selling and customer-service capacity cost per customer $15,000                $15,625

Arseniq produces no defective units but it wants to reduce direct materials usage per unit of XT15. Manufacturing conversion costs in each year depend on production capacity defined in terms of XT15 units that can be produced. Selling and customer-service costs depend on the number of customers that the customer and service functions are designed to support. Arseniq had 140 customers in 2016 and 145 customers in 2017.

Please post the answer in table form exactly like i posted please.

Answer the following true or false for each:

22. Under the goodwill method, if the partnership acquires a partner’s interest at more than book value, goodwill can be recorded at either the amount traceable to the withdrawing partner’s capital or the amount traceable to the entire entity.

23. In a general partnership, all partners have the ability to enter into binding contracts (on the partnership) related to the partnership business purpose.

24. If a partner’s capital account becomes negative (a DR balance), they are usually required to contribute additional assets to the partnership.

25. If a partner in a general partnership is unable to restore a negative balance in their capital account, it will be viewed as a loss and allocated to the remaining general partners.

26. Partners can receive amounts in liquidation before all partnership assets are liquidated.

27. By assuming that non-cash assets will be result in total losses (until actually liquidated), a partnership can usually avoid paying too much to the partners while making an installment liquidation.

1. You also have been asked to study whether there are any differences in the proportions of various income levels of supporters concerning whether they are willing to financially contribute to the candidate’s campaign. Random samples of supporters categorized by income level are chosen. Sample data concerning income level and whether a financial contribution has been or will be made is shown below in appendix two. At each of the 2% and 5% levels of significance, are there any differences in the proportions of the various income levels concerning their financial support of the candidate? If at either level of significance, you find any differences in the proportions of income levels that have or will donate to the campaign, perform the necessary work in order to ascertain where any possible differences lie.

                                                            Income Level

Donate Financially? <20K   [20K,40K) [40K,60K) [60K,80K) ≥80K  

                        Yes                      14         27               23            29         28

                        No                        50         35               28            19            17   

A) Find the equation of the tangent line to the curve y = 5e^-8x at the point (0, 5).

B) Solve for t.

e^0.09t = 9

C) Rancher Johann wants to build a three-sided rectangular fence near a river, using 280 yards of fencing. Assume that the river runs straight and that Johann need not fence in the side next to the river.

Johann wants to build a fence so that the enclosed area is maximized.

• What should be the length of each side running perpendicular to the river?
  yards
  
• What should be the length of the side running parallel to the river?
  yards
  
• What is the largest total area that can be enclosed?
  square yards

D) Find the absolute maximum and minimum values on the closed interval [-3,3] for the function below. If a maximum or minimum value does not exist, enter NONE.

f(x) = (4x)/(x² + 1)

E) When a baseball park owner charges $5.00 for admission, there is an average attendance of 100 people. For every $0.25 increase in the admission price, there is a loss of 2 customers from the average number.

1. What admission price should be charged in order to maximize revenue
   
2. What is the maximum revenue?

F) Find the derivative.

f(x) = x⁶ · e^2x

On January 1, 2018, Red Flash Photography had the following balances: Cash, $21,000; Supplies, $8,900; Land, $69,000; Deferred Revenue, $5,900; Common Stock $59,000; Retained Earnings, $34,000. During 2018, the company had the following transactions: February 15 Issue additional shares of common stock, $29,000. May 20 Provide services to customers for cash, $44,000, and on account, $39,000. August 31 Pay salaries to employees for work in 2018, $32,000. October 1 Purchase rental space for one year, $21,000. November 17 Purchase supplies on account, $31,000. December 30 Pay dividends, $2,900. The following information is available on December 31, 2018: Employees are owed an additional $4,900 in salaries. Three months of the rental space has expired. Supplies of $5,900 remain on hand. All of the services associated with the beginning deferred revenue have been performed.

1. Record the transactions that occurred during the year

2. Record the adjusting entries at the end of the year.

3. Prepare an adjusted trial balance.

4. Prepare an income statement, statement of stockholders’ equity, and classified balance sheet.

5.Prepare closing entries.

(journal entries)

Patient introduction: F. E. is a 74-year-old woman who comes to the medical clinic with concerns related to various “spots” on

her face. She says they have been there for a while and she thought they were just “age spots” but got

concerned after her friend was diagnosed with malignant melanoma.

Physical Assessment

-List the steps included in the physical assessment. Describe the specific characteristics of

the skin lesions would you be looking for. A minimum of three sentences for each paragraph

(minimum).

Diagnostic Test

Discuss the diagnostic studies expected to be ordered and the rationale for each test. A

minimum of three sentences for each paragraph (minimum).

Please cite the reference. Thanks

or the link of the reference

In re Yukos Oil Company Securities Litigation 2006 WL 3026024 (S.D.N.Y.)

FACTS: Yukos is a Moscow-based joint-stock company whose shares trade on the Russian stock exchange. Yukos shares also trade indirectly on multiple European exchanges and over-thecounter in the United States. Allegedly, Khodorkovsky was part of a select group of Russian business leaders known as “oligarchs” who supported former Russian President Boris N. Yeltsin, but were politically opposed to current Russian President Vladimir V. Putin. The Tax Code of the Russian Federation prescribed a maximum income tax rate that incorporated two components: a tax payable to the federal budget and a tax payable to the budget of the taxpayer's local region. For example, in 2004, the statutory maximum rate was 24%, of which up to 6.5% could be collected by the federal government and up to 17.5% by regional governments. The Tax Code also prescribed a minimum rate for taxes payable to regional governments. In 2004, that rate was 13.5%. However, the regional governments could offer tax benefits to reduce or even eliminate the regional budget liability of certain categories of taxpayers. Because of this regional variance in the effective income tax rate, taxpayers in the metropolitan regions of the Russian Federation, such as Moscow, paid higher taxes than taxpayers in remote regions, or “ZATOs.” The complaint alleges that from 2000 through 2003, Yukos grossly underpaid its taxes to the Russian Federation by illegally taking advantage of the ZATOs' preferential tax treatment. According to the complaint, Yukos booked oil sales at “well below” market prices to seventeen trading companies, all of which were registered within ZATOs. Without taking physical possession, the trading companies sold the oil to customers at market prices and claimed the tax benefits of their ZATOs. However, the profits were “funneled ... back to Yukos and Yukos paid taxes only on the initial below-market sales while reaping substantial profits from the low-tax market-price sales. The complaint alleges that the regional trading companies received the benefits of ZATO registration illegitimately because “[n]o business was actually conducted by the sham companies in the ZATOs.” This Yukos tax strategy presented enormous risk because it violated Russian law and because the Russian Federation had prosecuted other companies that had acted similarly. Nonetheless, the risk was not disclosed in any of the Yuko’s filings with the SEC. Also, what was filed with the SEC was allegedly not prepared in conformity with U.S. GAAP or other standards of financial reporting. At a secret meeting with Khodorkovsky and other oligarchs in 2000, Putin promised not to investigate potential wrongdoing at their companies if the oligarchs refrained from opposing Putin. Nearly three years later, at another such meeting, Khodorkovsky allegedly voiced his opinion that high-level officials in Putin's government should be ousted. According to the plaintiffs, Putin reacted negatively and intimated to Khodorkovsky that the Russian Federation might investigate Yukos' methods of acquiring oil reserves. Despite Putin's warnings, Khodorkovsky publicly criticized Putin and financed opposition parties. On October 25, 2003, Russian Federation authorities arrested Khodorkovsky and charged him with fraud, embezzlement and evasion of personal income taxes. Days later, the Russian Government seized control of Khodorkovsky's 44% interest in Yukos as security against the approximately $1 billion he owed in taxes. Concurrently, the Tax Ministry revealed that it had been investigating Yukos' tax strategies. The Department of Information and Public Relations of the General Prosecutors Office then announced charges that accused Khodorkovsky and others of fraudulently operating an illegal scheme at Yukos to avoid tax liability through shell company transactions. On December 29, 2003, the Tax Ministry concluded its audit of Yukos for tax year 2000, issued a report that Yukos had illegally obtained the benefit of the ZATOs’ preferential tax treatment, and owed $3.4 billion to the Russian Federation in back taxes, interest, and penalties for tax year 2000. As a result, Yukos defaulted on a $1 billion loan from private lenders and the Russian Government confiscated Yukos' assets, including its main production facility and billions of dollars from its bank accounts. The price of Yukos securities “plummeted” in response to these events. Shareholders in Yukos (Plaintiffs) filed consolidated class actions against Khodorkovsky and others (defendants) on July 2, 2004. The U.S. plaintiffs had purchased Yukos securities between January 22, 2003, and October 25, 2003. They allege that Yukos, its outside auditor, and certain of its executives and controlling shareholders knowingly concealed the risk that the Russian Federation would take action against Yukos by failing to disclose: (1) that Yukos had employed an illegal tax evasion scheme since 2000; and (2) that Khodorkovsky's political activity exposed the Company to retribution from the current Russian government. The plaintiffs based their claims on the fraud provision, Section 10(b), of the Securities Exchange Act. ISSUE: Does the act of state doctrine prohibit the court from taking the case? DECISION: No. The court dismissed the case on other grounds, but found that the act of state doctrine did not prohibit the court from hearing the case. The case was not one that involved invalidating Russian actions; it was a case to decide whether the company should have been more transparent and forthcoming about the risk of its strategy as well as the political risk in Russia. Questions: 1. Describe how Yukos is alleged to have saved significant amounts in taxes. 2. Explain what act of the Russian Federation is in question. 3. What are the plaintiffs asking the court to decide? Does that decision require revisiting what the Russian Federation did, and why or why not?

South Lancaster Clinic, a multispecialty practice in Boston, Massachusetts, has three revenue-producing patient services departments and one support department. The direct cost of the support department is $100,000 which must be allocate to the three revenue-producing patient services departments using the direct method. Two cost drivers are under consideration: patient services revenue and hours of support services used. The patient services revenue and hours of support services used for each department are as follows

a. What is the dollar allocation to each patient services department if patient services revenue is selected as the cost driver?

b. What is the dollar allocation to each patient services department if hours of support services used is selected as the cost driver?

c. Which of the two drivers is better? Please explain.