On January 1, 2015, Toby Manufacturing Company began construction of a building to be used as its second office. The building is completed on August 31, 2016. Expenditures on the project were as follows:

January 3, 2015 $900,000

March 1, 2015 600,000

June 30, 2015 700,000

November 1, 2015 600,000

January 31, 2016 800,000

April 30, 2016 900,000

August 31, 2016 675,000

In order to finance the project, the company obtained a $2 million loan with a 10% interest on January 1, 2015. The principal of the loan will be paid off at the end of 2016. The company’s other interest-bearing debt includes two long-term notes of $5,000,000 and $7,000,000 with interest rates of 6% and 9%, respectively. Both notes are outstanding during all of 2015 and 2015. The company’s fiscal year-end is December 31.

Required: 1. Calculate the amount of interest that Toby should capitalize in 2015 and 2016 using the specific interest method. 2. Calculate interest expense that will appear in the 2015 and 2016 income statements. 3. What is the total cost of the building?

Actuary and trustee reports indicate the following changes in the PBO and plan assets of White Inc. during 2016:

Required:

A. Prepare the appropriate journal entries to record the expense and the cash contribution to plan assets.

B. Prepare the appropriate journal entries to record any 2016 gains and losses.

C. Where would you find the pension on White Inc.'s balance sheet at the beginning of 2016? What amount would you look for?

You are considering an investment in the common stock of Wal-Mart. The following information is from the consolidated statements of income of Wal-Mart Stores, Inc. and Subsidiaries for the years ended January 31, 2016 and 2015 and the consolidated statements of operations for its competitor Target Corporation for the years ended January 30, 2016, and January 31, 2015 (included in the companies’ Form 10-Ks, amounts in millions of dollars):

*Described as net sales by Wal-Mart.

Required:

1. Calculate the gross profit ratios for Wal-Mart and Target for 2016 and 2015. Enter the amounts as a percent, rounded to one decimal place.

PLEASE ANSWER THE LAST QUESTIONS (as many as you can starting with the last question)

On January 1, 2016, the following information was drawn from the accounting records of Carter Company: cash of $400; land of $2,400; notes payable of $700; and common stock of $1,540. Required a. Determine the amount of retained earnings as of January 1, 2016.

g. During 2016, Carter Company earned cash revenue of $660, paid cash expenses of $380, and paid a cash dividend of $58. (Hint: It is helpful to record these events under an accounting equation before preparing the statements.) (Enter any decreases to account balances with a minus sign. Select "NA" if there is no effect on the "Account Titles for Retained Earnings".)

g-2. Prepare a statement of changes in stockholders’ equity dated December 31, 2016.

g-3. Prepare a balance sheet dated December 31, 2016. g-4.

Prepare a statement of cash flows dated December 31, 2016. (Amounts to be deducted should be indicated with a minus sign.)

j. What is the balance in the Revenue account on January 1, 2016?

The inventory records of Frost Company for the years 2016 and 2017 reveal the cost and market of the January 1, 2016, inventory to be $125,000. On December 31, 2016, the cost of inventory was $130,000, while the market value was only $128,000. The December 31, 2017, market value of inventory was $140,000, and the cost was only $135,000. Frost uses a perpetual inventory system.

Assume Frost uses the allowance method and a perpetual inventory system.

Assume Frost uses the direct method and a perpetual inventory system.

On December 31, 2016, Robey Company accumulated the following information for 2016 in regard to its defined benefit pension plan: Service cost $95,020 Interest cost on projected benefit obligation 11,110 Expected return on plan assets 10,770 Amortization of prior service cost 2,120 On its December 31, 2015, balance sheet, Robey had reported an accrued/prepaid pension cost liability of $13,850. Required: 1. Compute the amount of Robey’s pension expense for 2016. 2. Prepare all the journal entries related to Robey’s pension plan for 2016 if it funds the pension plan in the amount of (a) $97,480, (b) $96,580, and (c) $101,210. 3. Next Level Assuming Robey’s beginning 2016 Accumulated Other Comprehensive Income: Prior Service Cost balance was $65,150 what would be its ending balance? 4. Next Level How much would Robey need to fund its pension plan for 2016 in order to report an accrued/ prepaid pension cost asset of $5,020 at the end of 2016?

Using article: social distancing to test if technology can solve the loneliness epidemic By NICOLE VAN GRONINGEN

1. This is a two-part question. Be sure to answer both parts! You can answer the two parts together as long as you address both parts. Your full answer should be 2-4 sentences.
a. Who do you think is the intended audience (reader) of this article? That is, who is the author, Nicole Groningen, writing the article for? Explain.
b. What is the author’s purpose in writing? That is, what does she hope the readers will learn, do, or think about based on reading this article? Explain.

2. Considering the article as a whole, is the author making an argument? Is she explaining something? Is she suggesting something? What verb (argue, explain, suggest, or another verb) best describes what she is doing, and how can you tell? There’s no single right answer to this; explaining your choice is more important than which verb you pick. Explain your answer in 1-2 sentences.
3. According to paragraphs 13 and 14, how might technology companies benefit from this period of social distancing during COVID-19? Explain your answer in 1-2 sentences.

The schema for the Academics database is as follows. Understanding this schema is necessary to answer the questions in Part B.

DEPARTMENT(deptnum, descrip, instname, deptname, state, postcode) 
ACADEMIC(acnum, deptnum*, famname, givename, initials, title) 
PAPER(panum, title) 
AUTHOR(panum*, acnum*) 
FIELD(fieldnum, id, title) 
INTEREST(fieldnum*, acnum*, descrip) 

The semantics of most attributes are self-explanatory. For each relation, the primary key is underlined and any foreign keys are denoted by an asterisk (*). Some additional information for relations is given below:

• DEPARTMENT: Each academic department (deptnum) belongs to an institution (instname).  
• ACADEMIC: Each academic (acnum) belongs to one department (deptnum).  

• AUTHOR: A paper (panum) may be written by more than one academic (acnum).  
• FIELD: The relation describes research areas, where id is a classification code like B.1.1.  
• INTEREST: The relation describes that an academic may have research interests in several fields (fieldnum), and provide description (descrip) of his/her research.

Question1 SQL

calculate the number of academics that have more than 10 papers?

Question 2 SQL

find the departments where at most 10 academics have more than 2 research fields, and display in alphabetical order the names of institutions and names of departments?

A publisher in a competitive market faces the following cost schedule for publishing a novel by one of its authors: the author is paid a $3,000,000 up-front signing bonus to write the book (it is not refundable). The going market price for a hardcover book is $32 per copy. Where Q is the number of books printed and AVC is the average variable cost of producing books at a given Q.

1. Compute total revenue, total cost and profit at each quantity.
2. Compute marginal revenue. How does marginal revenue compare to price? Explain.
3. Compute marginal cost.
4. Is there a quantity where marginal revenue and marginal cost cross? What does this signify? What is the quantity?
5. What quantity would a competitive profit maximizing publisher choose?
6. If the author were paid $4 million instead of $3 million to write the book, how would this affect the publisher’s decision on what quantity to sell and its profits?

This is a beginner C++ class

Your program will be creating 10 library books. Each library book will have a title, author and publishing year. Each library book will be stored as a structure and your program will have an array of library books (an array of structures).

After creating the struct, the next task is to create a new separate array for book genres.

You will create this corresponding array of book genres: Mystery, Romance, Fantasy, Technology, Children, etc. If the first element of the structure is storing information about a book titled : "More about Paddington", then the corresponding first element of array book genre would indicate 'Children'.

You should only use structure and array. You are not allowed to use vectors.

The user of your program should be able to select what they want to do from a menu of the following things and your program needs to do what the menu selection indicates:

* Print the entire list of library books (including the title, author, publishing year and book genre)

* Display a count of how many books exist per genre

* Find and display all books where the publishing year is greater than the year user put in

* Print the titles of the books where the Genre may be indicated by a 'C' for Children, & 'M' for Mystery