PACE Corporation acquired all of the outstanding common stock of LINK Inc. on January 1, 2016 in exchange

for for 20,000 shares of PACE Corp's $10 par value Common Stock that was trading at $50 a share on that date.

LINK Inc.'s accounting records showed a net book value on that date of $600,000:

Common Stock 200,000

Retained Earnings 400,000

Total Equity 600,000

Equipment on the LINK's books with a 5-year life was undervalued by $150,000. Any additional excess fair value

attributable to the consideration paid was considered to be goodwill with an indefinite life.

PACE Corp. also paid legal and accounting consultants $30,000 and incurred $50,000 stock register and issuance

costs to close the acquisition. For 2016 LINK Inc. reports net income of $100,000 and paid dividends of $50,000.

PACE Corp advanced LINK Inc. $100,000 on 4/1/2016 which was still outstanding at 12/31/2016. PACE Corp. uses the

EquityMethod of account for its investment in LINK Inc.

A. Prepare the journal entry to record PACE Corp's acquisition of LINK Inc. on 1/1/2016.  

B. Prepare an Fair Value Allocation of Purchase Price Schedule for this acquition as of 1/1/2016.C.

C. Prepare an Excess Amortization Schedule for this acquition as of 1/1/2016.

D. Complete an analysis of PACE Corp.'s Investment in LINK Inc. for the period 1/1/2016 to 12/31/2016

E. Prepare ALL Consolidation Worksheet Entries S, A, I, D, E & P for year ending December 31, 2016

1 )Crowe Corp.'s investment portfolio is as follows:

Menjou Inc. Investment
Purchased shares on Dec 21, 2016: 5,000
Cost on Dec 21, 2016: $65,000
Fair Value on Dec 31, 2016: $66,000
Sold for on Jan 10, 2017: $68,200
Crowe Corp. accounts for its investment in Menjou Inc. using the available-for-sale method.

Franciosa Inc. Investment
Purchased shares on Dec 21, 2016: 4,000
Cost on Dec 21, 2016: $64,800
Fair Value on Dec 31, 2016: $64,000
Sold for on Jan 10, 2017: $65,200
Crowe Corp. accounts for its investment in Franciosa Inc. using the Tading method.

What should Crowe Corp. report on its Dec 31, 2017 income statement as income from investments?

2)

Voight Corp.2011 CPA31.94.Investments [10]
Voight Corp. has owned 27% of the common stock of Donat Inc. for a number of years, and has the ability to exercise significant influence over Donat Inc.. The following information relates to Voight Corp.'s investment in Donat Inc. during 2016

Carrying amount of Voight Corp.'s investment in Donat Inc.Dec 31, 2015: $220000
Net income of Donat Inc. for 2016: $600000
Total dividends paid to Donat Inc.'s stockholders during 2016: $400000

What is the carrying amount of Voight Corp.'s investment in Donat Inc. at Dec 31, 2016?

You now set up a ligation reaction with the following components: • Plasmid Vector (0.05 µg/µL) • Insert DNA (0.2 µg/µL) • 10X Ligase Buffer • Water Because you are unsure what the best ratio of insert to plasmid is, as this is a new experiment for you, you plan to set up two experiments, one with a 3:1 ratio of insert to plasmid, and one with a 6:1 ratio of insert to plasmid. In both cases the amount of plasmid vector to be used in total will be 0.1 µg. The final reaction volume will be 20 µL. The final concentration of the 10X ligase buffer should be 1X. Using this information, complete the following chart regarding the volumes of each component used to prepare your samples. (Hint: For the plasmid and insert, determine the mass of DNA that needs to be in each tube using the information given, then use the equation C=mass/V to solve for the volume.) Ratio Volume of 0.05 µg/µL Plasmid Vector (µL) Volume of 0.2 µg/µL Insert DNA (µL) Volume of 10X Ligase Buffer (µL) Volume of Water (µL) Total Volume 3:1 20 µL 6:1 20 µL.

Aggregation

1. List the following about history books: number of history books, the minimum price, maximum price, and average sales. The format of output is: "Number" "Min Price" "Max Price" "Average Sale"

2. List the number of books and the average number of pages published by pub_id 01.

3. For each book type, list the the number of books and the average price. Sort the results by the number of books

Functions

4. List the name(s) of the publisher(s) that published the book with the shortest title name.

5. For each author, list the author id, area code, and the phone number without the area code.

DROP TABLES IF EXISTS Artists,Genre, Members, Titles, Tracks,SalesPeople,Studios,XrefArtistsMembers;
DROP TABLES IF EXISTS Authors,Publishers,Titles,Title_Authors,Royalties;
DROP TABLES IF EXISTS Products,Customers,Orders,Order_details;
DROP TABLES IF EXISTS Sailors,Boats,Reserves;

CREATE TABLE Authors
  (
  au_id    CHAR(3)     NOT NULL,
  au_fname VARCHAR(15) NOT NULL,
  au_lname VARCHAR(15) NOT NULL,
  phone    VARCHAR(12)         ,
  address  VARCHAR(20)         ,
  city     VARCHAR(15)         ,
  state    CHAR(2)             ,
  zip      CHAR(5)             ,
  CONSTRAINT pk_Authors PRIMARY KEY (au_id)
  );

CREATE TABLE Publishers
  (
  pub_id   CHAR(3)     NOT NULL,
  pub_name VARCHAR(20) NOT NULL,
  city     VARCHAR(15) NOT NULL,
  state    CHAR(2)             ,
  country  VARCHAR(15) NOT NULL,
  CONSTRAINT pk_Publishers PRIMARY KEY (pub_id)
  );

CREATE TABLE Titles
  (
  title_id   CHAR(3)      NOT NULL,
  title_name VARCHAR(40)  NOT NULL,
  type       VARCHAR(10)          ,
  pub_id     CHAR(3)      NOT NULL,
  pages      INTEGER              ,
  price      DECIMAL(5,2)         ,
  sales      INTEGER              ,
  pubdate    DATE                 ,
  contract   SMALLINT     NOT NULL,
  CONSTRAINT pk_Titles PRIMARY KEY (title_id)
  );

CREATE TABLE Title_Authors
  (
  title_id      CHAR(3)      NOT NULL,
  au_id         CHAR(3)      NOT NULL,
  au_order      SMALLINT     NOT NULL,
  royalty_share DECIMAL(5,2) NOT NULL,
  CONSTRAINT pk_Title_Authors PRIMARY KEY (title_id, au_id)
  );

CREATE TABLE Royalties
  (
  title_id     CHAR(3)      NOT NULL,
  advance      DECIMAL(9,2)         ,
  royalty_rate DECIMAL(5,2)         ,
  CONSTRAINT pk_Royalties PRIMARY KEY (title_id)
  );

INSERT INTO Authors VALUES('A01','Sarah','Buchman','718-496-7223',
  '75 West 205 St','Bronx','NY','10468');
INSERT INTO Authors VALUES('A02','Wendy','Heydemark','303-986-7020',
  '2922 Baseline Rd','Boulder','CO','80303');
INSERT INTO Authors VALUES('A03','Hallie','Hull','415-549-4278',
  '3800 Waldo Ave, #14F','San Francisco','CA','94123');
INSERT INTO Authors VALUES('A04','Klee','Hull','415-549-4278',
  '3800 Waldo Ave, #14F','San Francisco','CA','94123');
INSERT INTO Authors VALUES('A05','Christian','Kells','212-771-4680',
  '114 Horatio St','New York','NY','10014');
INSERT INTO Authors VALUES('A06','','Kellsey','650-836-7128',
  '390 Serra Mall','Palo Alto','CA','94305');
INSERT INTO Authors VALUES('A07','Paddy','O''Furniture','941-925-0752',
  '1442 Main St','Sarasota','FL','34236');

INSERT INTO Publishers VALUES('P01','Abatis Publishers','New York','NY','USA');
INSERT INTO Publishers VALUES('P02','Core Dump Books','San Francisco','CA','USA');
INSERT INTO Publishers VALUES('P03','Schadenfreude Press','Hamburg',NULL,'Germany');
INSERT INTO Publishers VALUES('P04','Tenterhooks Press','Berkeley','CA','USA');
INSERT INTO Publishers VALUES('P05','PTR Press','Los Angeles','CA','USA');



INSERT INTO Titles VALUES('T01','1977!','history','P01',
  107,21.99,566,'2000-08-01',1);
INSERT INTO Titles VALUES('T02','200 Years of German Humor','history','P03',
  14,19.95,9566,'1998-04-01',1);
INSERT INTO Titles VALUES('T03','Ask Your System Administrator','computer','P02',
  1226,39.95,25667,'2000-09-01',1);
INSERT INTO Titles VALUES('T04','But I Did It Unconsciously','psychology','P04',
  510,12.99,13001,'1999-05-31',1);
INSERT INTO Titles VALUES('T05','Exchange of Platitudes','psychology','P04',
  201,6.95,201440,'2001-01-01',1);
INSERT INTO Titles VALUES('T06','How About Never?','biography','P01',
  473,19.95,11320,'2000-07-31',1);
INSERT INTO Titles VALUES('T07','I Blame My Mother','biography','P03',
  333,23.95,1500200,'1999-10-01',1);
INSERT INTO Titles VALUES('T08','Just Wait Until After School','children','P04',
  86,10.00,4095,'2001-06-01',1);
INSERT INTO Titles VALUES('T09','Kiss My Boo-Boo','children','P04',
  22,13.95,5000,'2002-05-31',1);
INSERT INTO Titles VALUES('T10','Not Without My Faberge Egg','biography','P01',
  NULL,NULL,NULL,NULL,0);
INSERT INTO Titles VALUES('T11','Perhaps It''s a Glandular Problem','psychology','P04',
  826,7.99,94123,'2000-11-30',1);
INSERT INTO Titles VALUES('T12','Spontaneous, Not Annoying','biography','P01',
  507,12.99,100001,'2000-08-31',1);
INSERT INTO Titles VALUES('T13','What Are The Civilian Applications?','history','P03',
  802,29.99,10467,'1999-05-31',1);

INSERT INTO Title_Authors VALUES('T01','A01',1,1.0);
INSERT INTO Title_Authors VALUES('T02','A01',1,1.0);
INSERT INTO Title_Authors VALUES('T03','A05',1,1.0);
INSERT INTO Title_Authors VALUES('T04','A03',1,0.6);
INSERT INTO Title_Authors VALUES('T04','A04',2,0.4);
INSERT INTO Title_Authors VALUES('T05','A04',1,1.0);
INSERT INTO Title_Authors VALUES('T06','A02',1,1.0);
INSERT INTO Title_Authors VALUES('T07','A02',1,0.5);
INSERT INTO Title_Authors VALUES('T07','A04',2,0.5);
INSERT INTO Title_Authors VALUES('T08','A06',1,1.0);
INSERT INTO Title_Authors VALUES('T09','A06',1,1.0);
INSERT INTO Title_Authors VALUES('T10','A02',1,1.0);
INSERT INTO Title_Authors VALUES('T11','A03',2,0.3);
INSERT INTO Title_Authors VALUES('T11','A04',3,0.3);
INSERT INTO Title_Authors VALUES('T11','A06',1,0.4);
INSERT INTO Title_Authors VALUES('T12','A02',1,1.0);
INSERT INTO Title_Authors VALUES('T13','A01',1,1.0);

INSERT INTO Royalties VALUES('T01',10000,0.05);
INSERT INTO Royalties VALUES('T02',1000,0.06);
INSERT INTO Royalties VALUES('T03',15000,0.07);
INSERT INTO Royalties VALUES('T04',20000,0.08);
INSERT INTO Royalties VALUES('T05',100000,0.09);
INSERT INTO Royalties VALUES('T06',20000,0.08);
INSERT INTO Royalties VALUES('T07',1000000,0.11);
INSERT INTO Royalties VALUES('T08',0,0.04);
INSERT INTO Royalties VALUES('T09',0,0.05);
INSERT INTO Royalties VALUES('T10',NULL,NULL);
INSERT INTO Royalties VALUES('T11',100000,0.07);
INSERT INTO Royalties VALUES('T12',50000,0.09);
INSERT INTO Royalties VALUES('T13',20000,0.06);

show tables;

6. List the author names in the form <first initial>, period, space, <last name>, e.g. K. Hull. Order the results first by last name, then by first name. Only list the authors who have both a first name and a last name in the database.

When you try to automatically process human speech, you frequently try to understand what the person was saying (or trying to say) from very ambiguous sounds. For instance, the phrases “Recognize speech” and “Wreck a nice beach” sound very similar when pronounced by the average American speaker. As humans, when we process speech, we always use the context of a word to judge what the speaker is probably trying to say. Our minds automatically discard options that are very inconsistent with what we have inferred about the sentence so far, and we reevaluate our earlier “guesses” based on new sounds that come in. For example, if your friend tells you “I didn’t recognize you”, you infer pretty safely from “you” that it wasn’t “I didn’t wreck a nice you”, whereas if your friend says “I didn’t wreck a nice car”, you find this more likely than “I didn’t recognize car”. If we want to get machines to do this kind of reasoning, we can use the following simplistic model. There is a known directed graph G = (V, E). Each node v ∈ V encodes an initial portion of an (intended) sentence. Each directed edge e has two things associated with it: (1) a probability pe ∈ [0, 1], and (2) a label λe ∈ Σ, where Σ is an alphabet of phonemes.3 We assume that for each node v and each label `, there is at least one edge e = (v, u) out of v labeled by λe = ` and at least one edge e = (u, v) into v labeled by λe = `. Also, we assume that the sum of probabilities of all edges out of v is 1, i.e., P u:(v,u)∈E p(v,u) = 1. In addition to the graph, you are given a start node s (which corresponds to not having heard anything yet) and a sequence of observed phonemes L = `1`2`3 · · · `k of length k. Your goal is to find a directed path P = (e1, e2, . . . , ek) in G of length k, starting from s, such that (1) the sequence of labels on P matches the given sequence, i.e., λei = `i for all i, and (2) subject to this requirement, the probability Qk i=1 pei is maximized. Such a path P (and its final node v) give a good guess as to what the speaker was trying to say. Give (and analyze) a polynomial-time algorithm (polynomial in the size of the graph and the length of the sequence) for finding such a path P. Note: The main difficulty arises from the fact that a node v may have multiple outgoing edges with the same label. This corresponds to not being able to tell for sure whether you heard “Recognize” or “Wreck a nice”. Otherwise, this problem would be nearly trivial.

Using E° = .697 V and the Nernst equation, calculate the concentration of Hg2+ in a sample of pond water if [Sn2+] = 0.500 M, [Sn4+] = 0.305 M and Ecell = 0.711 V.

The concentration of grain alcohol (C₂H₅OH) in whisky is given in "degrees proof", which is twice the percent alcohol by volume (v/v). What are the mole fraction and molality of C₂H₅OH in 80.

How would I prove this ?

R > A / R > ( A v W )

I was thinking that this would work but I am not sure.

2. R > (A v W) 1, MP

assume that s and t are independent exponentially distributed, set u = min(s,t), v = max(s,t). prove that u and w = v-u are independent

Calculate the curls of: ? ×V~ = [?yVz ??zVy] xˆ +[ ?zVx ??xVz] yˆ+ [?xVy ??yVx] zˆ  

(b) V= y xˆ + z yˆ + x^2 zˆ