Music-Is-Us, Inc., is a supplier of musical instruments for professional and amateur musicians. The company’s accountants make adjusting entries monthly, and they make all closing entries annually . The company is growing rapidly and prides itself on having no long-term liabilities. The company has provided the following trial balance dated December 31, 2018.
MUSIC-IS-US, INC. TRIAL BALANCE DECEMBER 31, 2018
Cash. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $ 45,000

Marketable securities. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 25,000

Accounts receivable. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 125,000

Allowance for doubtful accounts . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $ 5,000

Merchandise inventory. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 250,000

Office supplies. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1,200

Prepaid insurance. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 6,600

Building and fixtures. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1,791,000

Accumulated depreciation. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 800,000

Land. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 64,800

Accounts payable . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 70,000

Unearned customer deposits . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 8,000

Income taxes payable. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 75,000

Capital stock. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1,000,000

Retained earnings. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 240,200

Unrealized holding gain on investments. . . . . . . . . . . . . . . . . . . . . . . . 6,000

Sales . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1,600,000

Cost of goods sold . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 958,000

Bank service charges. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 200

Uncollectible accounts expense. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 9,000

Salary and wages expense . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 395,000

Office supplies expense. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 400

Insurance expense . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 6,400

Utilities expense . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3,600

Depreciation expense . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 48,000

Income tax expense . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 75,000

$3,804,200 $3,804,200
Other information pertaining to the company’s trial balance is provided as follows. 1. The most recent bank statement reports a balance of $46,975. Included with the bank statement was a $2,500 check from Iggy Smarts, a professional musician, charged back to Music-Is-Us as NSF. The bank’s monthly service charge was $25. Three checks written by Music-Is-Us to suppliers of merchandise inventory had not yet cleared the bank for payment as of the statement date. These checks included: no. 508, $5,500; no. 511,
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$7,500; and no. 521, $8,000. Deposits of $16,500 reached the bank too late for inclusion in the current bank statement. The company prepares a bank reconciliation at the end of each month.

2. Music-Is-Us has a portfolio of marketable securities that originally cost $19,000. As of December 31, the market value of these securities was $27,500. All short-term investments are classified as “available for sale.”

3. During December, $6,400 of accounts receivable were written off as uncollectible. A recent aging of the company’s accounts receivable led management to conclude that an allowance for doubtful accounts of $8,500 is needed at December 31, 2018.

4. The company uses a perpetual inventory system. A year-end physical count revealed that several guitars reported in the inventory records were missing. The cost of the missing units amounted to $1,350. This amount is not considered significant relative to the total cost of inventory on hand.

5. At December 31, approximately $900 in office supplies remained on hand.

6. The company pays for its insurance policies 12 months in advance. Its most recent payment was made on November 1, 2018. The cost of this policy was slightly higher than the cost of coverage for the previous 12 months.

7. Depreciation expense related to the company’s building and fixtures is $5,000 for the month ending December 31, 2018.

8. Although Music-Is-Us carries an extensive inventory, it is not uncommon for experienced musicians to order custom guitars made to their exact specifications. Manufacturers do not allow any sales returns of custom-made guitars. The entire sales amount is collected at the time a custom order is placed, and is credited to an account entitled “Unearned Customer Deposits.” As of December 31, $4,800 of these deposits remained unfilled because the special-order guitars have not been received from the manufacturer. The cost of goods sold and the reduction in inventory associated with all custom orders is recorded when the custom merchandise is delivered to customers. At that time, the adjusting entry requires only a decrease to unearned customer deposits and an increase in sales.

9. Accrued income taxes payable for the entire year ending December 31, 2018, total $81,000. No income tax payments are due until early in 2019.

Instructions

a. Prepare a bank reconciliation and make the journal entries to update the accounting records of Music-Is-Us as of December 31, 2018.

b. Prepare the adjusting entry to update the company’s marketable securities portfolio to its mark-to-market value.

c. Prepare the adjusting entry at December 31, 2018, to report the company’s accounts receivable at their net realizable value (i.e., total amount receivable, less estimated allowance for uncollectible accounts).

d. Prepare the entry to account for the guitars missing from the company’s inventory at the end of the year.

e. Prepare the adjusting entry to account for the office supplies used during December.

f. Prepare the adjusting entry to account for the expiration of the company’s insurance policies during December.

g. Prepare the adjusting entry to account for the depreciation of the company’s building and fixtures during December.

h. Prepare the adjusting entry to report the portion of unearned customer deposits that were earned during December.

i. Prepare the adjusting entry to account for income tax expense that accrued during December.

j. On the basis of the adjustments made to the accounting records in parts a through i, prepare the company’s adjusted trial balance at December 31, 2018.

k. Using the adjusted trial balance prepared in part j, prepare an annual income statement, statement of retained earnings, and a balance sheet dated December 31, 2018.
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l. Using the financial statements prepared in part k, determine approximately how many days on average an account receivable remains outstanding before it is collected. You may assume that the company’s ending accounts receivable balance on December 31 is a close approximation of its average accounts receivable balance throughout the year.

m. Using the financial statements prepared in part k, determine approximately how many days on average an item of merchandise remains in stock before it is sold. You may assume that the company’s ending merchandise inventory balance on December 31 is a close approximation of its average merchandise inventory balance throughout the year.

n. Using the financial statements prepared in part k, determine approximately how many days it takes to convert the company’s inventory into cash. In other words, what is the length of the company’s operating cycle?

o. Comment briefly upon the company’s financial condition from the perspective of a short-term creditor.

The owner of Horne Design Wallcoverings has hired you as a consultant to design a database management system for his chain of three stores that sell wallpaper and accessories. He would like to track sales, customers and employees. After initial meeting with him, you have developed a list of business rules and specifications to begin the design of an E-R Model. The list of business rules are:

• Customers place orders through a branch
• A customer may place many orders
• A Customer does not always have to order though the same branch all the time
• Customers may have one or more accounts; although they may also have no accounts.
• Customer may be a member or non member with Home Design Wallcoverings. As a member, the customer can get certain amount of discount.
• Accounts related information need to be recorded such as balance, last payment date, last payment amount and accounts type
• A branch may have many customers
• A branch may sell all items or may only sell certain items
• Orders are composed of one or more items
• Items may be sold by one or more branches
• An item can be composed of multiple items: for example a dining room wall covering set may consists of wallpaper and borders
• Home Design Wallcoverings employs 54 employees
• Each employee have one or more dependents
• Employees can have one or more skills

Questions / Requirement:

You are required to design a database solution for the above case study by coming out with the following parts:

1. Identify the entities and provides the possible attributes for each entity.
2. Draw Enhanced Entity Relationship Diagram using either Crow’s Foot model. Specify primary keys and cardinality in your diagram.
3. In cases where the above requirement specification is ambiguous, state clearly the assumptions which you made for justifying your modelling choices
4. Create the tables identified from the above using SQL code (only need the codes to create the tables) – it’s fine even the tables are not go through normalization.

1.The procedure used to align many sequences at the same time is called: *

• diversity sequence alignment
• multiple sequence alignment
• local alignment
• multiple statistical alignment
• substitution matrix alignment

2.The method of alignment that tries to align regions with high level matches without considering the alignment of the rest of the sequence is called: *

• global alignment
• multiple sequence alignment
• local alignment
• multiple statistical alignment
• high level matching alignment

3.The type of sequence alignments that is most suited for finding conserved patterns in DNA or protein sequences is called: *

• global alignment / multiple sequence alignment
• local multiple alignment
• local alignment / multiple polymorphism search
• multiple statistical alignment
• high level matching alignment

4. An outbreak of pneumonia has occurred. This outbreak appears to involve a family who had attended a family gathering and wedding ceremony. The samples from the patients were then tested by PCR using the primers for 16S rRNA and RT-PCR using primers for SARS and SARS-CoV-2 coronaviruses. Select statements that are TRUE pertaining to the case involving this family. The sequence of the amplified fragment from the PCR is provided here: AACACGGAGAGTTTGATCCTGGCTCAGAACTAACGCTGGCGGCGCGTCTTAAACATGCAAGTCAAGCGGAGTAGCAATACTCAGCGGCGAACGGGTGAGTAACACGTGGGTAATCTTCCTCTGAGTCTGGGATAACTTTCCGAAAGGGAAGCTAATACTGGATGGTCCCGAGAGATCACAAGATTTTTCGGGTAAAGATTTATTGCTCGGAGATGAGCCCGCGTCCGATTAGCTAGTTGGTGAGGTAAAGGCTCACCAAGGCGACGATCGGTAGCCGGCCTGAGAGGGTGTTCGGCCACAATGGAACTGAGACACGGTCC ATACTCCTACGGGAGGCAGCAGTTAAGAATCTTGCTCAATGGGGGGAACCTGAAGCAGCGACGCCGCGTGAACGATGAAGGTCTTCGGATTGTAAAGTTCAGTAAGCAGGGAAAAATAAGCAGCAATGTGATGATGGTACCTGCCTAAAGCCACCGGCTAACTACGTGCCAGCAGCCGCGGTAAAACGTATGGTGCAAGCGTTGTTCGGAATCATTGGGCGTAAAGGGTGCGTAGGCGGACATGTAAGTCAGGTGTGAAAACTGCGGGCTCAACTCGCAGCCTGCACTTGAAACTATGTGTCTGGAGTTTGGGAGAGGCAAGTGGAATTCCAGGTGTAGCGGTGAAATGCGTAGATATCTGGAGGAACACCAGTGGCGAAGGCGACTTGCTGGCCTAAAACTGACCCTGAGGCACGAAAGCGTGGGTAGTGAACGGGATTAGATACCCCGGTAATCCACGCCCTAAACGTTGTCTACCAGTTGTTGGGGGTTTTAACCCTCAGTAACGAACCTAACGGATTAAGTAGACCGCCTGGGGACTATGCTCGCAAGAGTGAAACTCAAAGGAATTGACGGGGGTCCGCACAAGCGGTGGAGCATGGTGGTTTAATTCGATGATACGCGAAAAACCTCACCTAG GCTTGACATGGAGTGGAATCATGTAGAGATACATGAGCCTTCGGGCCGCTTCACAGTTGCTGCATGGTTGTCGTCAGCTCGTGTCGTGAGATGTTGGGTTAAGTCCCGCAACGAGCGCAACCCTCACCTTATGTTGCCATCATTCAGTTGGGCACTCGTAAGGAACTGCCGGTGACAAACCGGAGGAAGGCGGGGATGACGTCAAATCCTCATGGCCTTTATGTCTAGGGCAACACACG *

• The pathogen is a type of coronavirus.
• The physician can inform the family that they are suffering from a disease called leptospirosis.
• The patients should be quarantined because they have COVID-19
• The pneumonia is due to a bacterial infection.
• The pneumonia can be treated with antibiotics.

5.Your research group has just completed the genome sequencing for a new bacterial species named V. novela. This newly sequenced genome has not yet been annotated. Your colleague has been studying the VTOX protein in E. modeli for many years and is interested in finding out whether a homolog for the VTOX protein can be found in the bacterial species V. novela. Select the options that are TRUE that can be used to provide an answer to your colleague.

• Do a blastn against the PDB database.
• Use the blastp program with the VTOX protein as the query to search the UniProt database.
• Use the VTOX protein sequence as a query for the tblastn program to search the V. novela genome as the database.
• Search the E. modeli database using tblastn and the VTOX protein as the query.
• Carry out a gene prediction for the V. novela genome and use the resulting genes as blastx queries to search a protein sequence database.

This course has been an historical analysis of juvenile delinquency, mass media, and youth culture, roughly covering from World War II until the 1960s. Utilizing the concept of episodic notion, update this analysis to contemporary youth culture and its relationship to delinquency (as portrayed in current music, film, or television).

This program should be designed in group.

• Divide by classes.
• Parameters and return types of each function and class member function should be decided in advance.

Write a program that computes a patient's bill for a hospital stay. The different components are:

• PatientAccount Class
• Surgery Class
• Pharmacy Class
• main program

Patient Account will keep total of the patient's charges. Keep track of the number of days spent in the hospital. Group must decide on hospital's daily rate.

Surgery class will have stored within it the charges for at least five types of surgery. It an update the charges variable of the PatientAccount class.

Pharmacy class will have stored within it the price of at least five types of medication. It can update the charges variable of the PatientAccount class.

Student who designs main will design a menu that allows user to enter a type of surgery and type of medication and check the patient out of the hospital. When patient checks out, the total charges should be displayed.

C++

Assume that X is a random variable with density corresponding to an equal mixture of two Gaussians, with unknown means µ1, µ2 and unknown variances σ1, σ2: p(x) = 0.5N (µ1, σ2 1 ) + 0.5N (µ2, σ2 2 ).

(1) Assume you are given a dataset of n iid samples from this distribution: D = {xi} n i=1. Your goal is to estimate µ1, µ2, σ1 and σ2.

(a) [10 marks] Write down the negative log-likelihood for this problem, for the given dataset D = {xi} n i=1. Simplify as far as you can, by explicitly writing the densities for a Gaussian. Hint: You will not be able to simplify very far, and you will be stuck with a few exponentials that the logs cannot cancel.

(b) [10 marks] Derive update rules to estimate µ1, µ2, σ1, and σ2. More specifically, derive the gradient descent update rule, for the negative log likelihood you provided above.

• Divide by classes.
• Parameters and return types of each function and class member function should be decided in advance.

Write a program that computes a patient's bill for a hospital stay. The different components are:

• PatientAccount Class
• Surgery Class
• Pharmacy Class
• main program

Patient Account will keep total of the patient's charges. Keep track of the number of days spent in the hospital. Group must decide on hospital's daily rate.

Surgery class will have stored within it the charges for at least five types of surgery. It an update the charges variable of the PatientAccount class.

Pharmacy class will have stored within it the price of at least five types of medication. It can update the charges variable of the PatientAccount class.

Student who designs main will design a menu that allows user to enter a type of surgery and type of medication and check the patient out of the hospital. When patient checks out, the total charges should be displayed.

This requirement can be met by using generic data, the correct mysql coding of script is more important than the data.

1. Increase all of the listing prices by 5% for all listings under $500,000 and 10% for all listings $500,000 and higher. Update the listings table with the new prices.

2. Add 30 days to the date expires for all listings. Update the listings table with the new prices.

3. Add "Listing updated on [current date]." to the remarks. Replace [current date] with the current systems date. Do not replace the remarks currently in the table. Add these remarks to the remarks already in the table.

4. Return the following information from the listings table from the stored procedure to display the information in the new real estate app: address, city, state, zip, updated listing price, updated date expires, and updated remarks.

5. Call and run the stored procedure to make the appropriate updates and return the proper results.

What are some of the ways in which managers might think they are making rational empirical decisions on capital investments when in fact they are being swayed by more subjective perceptions and unfounded assumptions? How does human psychology and the dynamics of human judgment impact such financial decisions? Do some internet research to support your conclusions.

2- Gases A2 and B2 react according to the equation: A2 + B2 → AxBy . If equimolar ( not necessarily stoichiometrically equivalent) quantities are placed in a reaction vessel with a massless, frictionless piston and allowed to react to completion. The density of the gas mixture after reaction is 1.5X the original density. Find the empirical formula? Is there only one possibility? Explain.