On April 1, 2016, Marcus Corporation sells a computer to a customer and agrees to provide technical support for the next six months. The customer pays Marcus Corporation $400 up front on April 1, 2016 and $30 per month for the next six months, with amounts billable and paid on the last day of the month (starting on April 30, 2016). Marcus Corporation sells the computer without the technical support for $500. Marcus also provides technical support services to customers on a stand-alone basis for $20 per month.

What journal entry should Marcus Corporation make on April 1, 2016? What journal entry should Marcus Corporation make on April 30, 2016?

a) On March 1, 2016, Corporation issues a $1,000 par value bond with a 10 percent coupon (paid semi-annually) that matures in exactly two years. If the yield to maturity is 7%, at what price should the bond sale?

b)   If the yield to maturity remains at 7%, at what price should the bond sell on May 1, 2016 (2 months after issue)? what is the dirty price on May 1, 2016?

c) Actions by the Fed cause market interest rates go up. If the yield to maturity increases to 8%, at what price should the bond sell on June 1, 2016 (3 months after issue)? what is the dirty price on June 1, 2016?

Vibrant Company had $930,000 of sales in each of three consecutive years 2016–2018, and it purchased merchandise costing $515,000 in each of those years. It also maintained a $230,000 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 2016 that caused its year-end 2016 inventory to appear on its statements as $210,000 rather than the correct $230,000.

Required:
1. Determine the correct amount of the company’s gross profit in each of the years 2016–2018.
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 the years 2016?2018.

XYZ Corp began construction on a building on January 1, 2016. On that date, it made its first $500,000 payment. An additional $600,000 were paid on 4/1/2016 and $300,000 was paid on 7/1/2016. A final payment of $100,000 was made on 12/31/2016, which is also the date when the construction project was finished and the building was ready to use. To finance the project, XYZ Corp issued a $800,000 10% note. Furthermore, XYZ Corp had a $2,000,000 5% note outstanding that was not specifically related to the construction project. Both Notes were outstanding for the entire construction project. What is the value of the Building on the 12/31/2016 Balance Sheet of XYZ Corp?

Vibrant Company had $1,020,000 of sales in each of three consecutive years 2016–2018, and it purchased merchandise costing $560,000 in each of those years. It also maintained a $320,000 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 2016 that caused its year-end 2016 inventory to appear on its statements as $300,000 rather than the correct $320,000.

Required:
1. Determine the correct amount of the company’s gross profit in each of the years 2016–2018.
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 the years 2016−2018.
  

Diversified semiconductors sells perishable electronic components. some must be shipped and stored in reusable protective containers. customers pay a deposit for each container received. the deposit is equal to the containers cost. they receive a refund when the container is returned. during 2016, deposits collected on containers shipped where $850,000. deposits are forfeited if containers are not returned within 18 months. containers held by customers at January one 2016 represented deposits a $530,000. in 2016, $790,000 was refunded and deposits forfeited were $35,000.

1. prepare the appropriate journal entries for the deposits received and return during 2016.

2. determine the liability for refundable deposits to be reported on the December 31st 2016 balance sheet.

My question below

Write a complete program that performs encryption/decryption of a text file. Encryption means you need to scramble the words of a file to become secure. Decryption means you need to apply some rules to an encrypted file in order to find the original file with its original content. An example of encryption is to replace each letter in a file with its consecutive letter in the alphabet. Therefore, ‘a’ is replaced by ‘b’, ‘b’ is replaced by ‘c’ and so on and finally ‘z’ is replaced by ‘a’. Thus, if the file contains the following message:

                                    I am a student at csusm

The encrypted message becomes:

                                    J bn b tuvefou bu dtvtn

Then if you get this encrypted message and the key is 1, it means you need to shift the alphabets in the decrypted message by 1 to the left to get the original message back.

This method is called “rot1” indicating that every alphabet rotates by 1 during the encryption. Similarly, rot10 means every alphabet should be rotated by 10 during encryption.

Another method of encryption is to create cryptogram. A cryptogram is a message or word where each letter is replaced with another letter. For example, the string:

                                    The birds name was squawk

might be scrambled to form

                                    xms kbypo zhqs fho obrhfu

Note that space or any punctuation is not scrambled. In this particular case, ‘T’ was replaced with ’x’, each ‘a’ was replaced with ‘h’. etc. We assume there is no difference between lower case or uppercase. Therefore, you must turn all of the letters of a word into lower case before encrypt it. For example, if your work is “McMaster”, the function (word = “tolower(“McMaster”)) makes word to be equal to “mcmaster”.  

Your job is to write a driver program(look at the program guide to see how to create a driver program)that performs different types of encryption or description. First, you need to ask the user to see if the user wants to do encryption or decryption. If the user wants to do encryption, you should find out if the user wants to use “rot” method or cryptogram method. If the user selects the “rot” method, you need to ask for the encryption key. For example, entering 15, means that the user wants to use “rot15” method to do encryption. If the user selects the cryptogram method, you should open the cryptogram text file called “CryptoKey” where the cryptogram string is stored. The cryptogram string should contain a string of 26 letters where the first letter corresponds to letter ‘a’, the second letter corresponds to letter ‘b’ and so on. For example, your cryptogram file may contain the following message.

                                                uhtxvdepqlzfonkcrwyijsgabm

which means ‘u’ corresponds to ‘a’,  ‘h’ corresponds to ‘b’ and … and finally ‘m’ corresponds to ‘z’.

The same procedure should be followed for decryption. You need to ask the user which method the user wants to use (rot or cryptogram) for encryption. Then write the routines that takes an encrypted file and does the decryption to get the original file back.

You are responsible to use string and vector class in this program. For encryption, you need to read the file to be encrypted into a vector of string and place the words (one word per element) into a vector. Then read the elements of your vector one by one and do the encryption and place the encrypted word into another vector. Finally write the content of encrypted vector to an output file.

For decryption, you need to do the same process which is read the file that contains the encrypted information and place the encrypted words one by one into a vector. Then create another vector so that as you decrypt the information you can place the decrypted words into another vector. Finally, the vector that contains the decrypted words (original message) should be written to an output file.

Here is a message you can do your test:

Psychology is the study of mindand behavior[1][2]. It is an academic disciplineand an applied sciencewhich seeks to understand individuals and groups by establishing general principles and researching specific cases [3][4]. In this field, a professional practitioneror researcher is called a psychologistand can be classified as a social, behavioral, or cognitive scientist. Psychologists attempt to understand the role of mental functionsin individual and social behavior, while also exploring the physiologicaland biologicalprocesses that underlie cognitive functions and behaviors. Psychologists explore concepts such as perception, cognition, attention, emotion, intelligence, phenomenology, motivation, brain functioning, personality, behavior, and interpersonal relationships, including psychological resilience, family resilience, and other areas. Psychologists of diverse orientations also consider the unconscious mind. [5]Psychologists employ empirical methodsto infer causaland correlationalrelationships between psychosocial variables. In addition, or in opposition, to employing empiricaland deductivemethods, some especially clinicaland counselingpsychologists at times rely upon symbolic interpretationand other inductivetechniques. Psychology has been described as a "hub science", [6]with psychological findings linking to research and perspectives from the social sciences, natural sciences, medicine, humanities, and philosophy

Place the above message in a text file called “Original.txt” and test your program based on the following:

Execute your program to run the driver routine. Then do the following:

Encrypt the original message using “rot21” (shifting every alphabet to the right 21) and call the file EncryptRot.txt

Encrypt the original message using the following cryptogram and call the file EncryptCrypto.txt

                              yihtqkcdplzuvwmxsgajbrfeon

Decrypt “EncryptRot.txt” file using “rot21” (shifting every alphabet to the left 21) places and call it “DecryptRot.txt”

Decrypt “EncryptCypto.txt” file using the above cryptogram and call it “DecryptCrypto.txt”

Your “DecryptRot.txt” and “DecryptCrypto.txt” should be similar (not exactly identical) to your “Original.txt” file you used for encryption. For example, in the decrypted files all words are in lower case but it is not necessarily the case in the “Original.txt” file.

Need help with finishing this code please:

string getOriginalFileName();

vector <string> PlaceOriginalIntoVector(const string&);

int DriverProgram();

vector <string> EncVectorUsingRot(const vector <string>&);

vector <string> DecVectorUsingRot(const vector <string>&);

vector <string> EncVectorUsingCrypto(const vector <string>&);

vector <string> DecVectorUsingCrypto(const vector <string>&);

string getOriginalFileName()

{

string fileName;

bool done = false;

while (!done)

{

cout << "What is the Name of the original File? ";

cin >> fileName;

ifstream fin;

fin.open(fileName.data());

if (!fin)

cout << "The file name does not exists. Try again: " << endl;

else

{

done = true;

}

}

return fileName;

}

vector <string> PlaceOriginalIntoVector(const string& OriginalFile)

{

vector <string> V;

ifstream fin;

fin.open(OriginalFile.data());

string word;

while (fin >> word)

V.push_back(word);

return V;

}

int DriverProgram()

{bool done = false;

int choice = 0;

while (!done)

{cout << << endl;

cout << "1: Encrypt using \"rot\" method" << endl;

cout << "2: Decrypt using \"rot\" method" << endl;

cout << "3: Encrypt using \"Cryptogram\" method" << endl;

cout << "4: Decrypt using \"Cryptogram\" method" << endl;

cout << "5: Decrypt using \"Cryptogram\" method" << endl;

cout << "Quit the program" << endl;

cout << "Enter your choice: ";

cin >> choice;

if (choice >= 1 && choice <= 5)

done = true;

else

cout << "Try a number between 1 and 5 as shown above" << endl;

}

return choice;

}

vector <string> EncVectorUsingRot(const vector <string>& OriginalVector)

{

cout << "EncVecUsingRot" << endl;

vector <string> V;

return V;

}

vector <string> DecVectorUsingRot(const vector <string>& EncVecRot)

{

cout << "I am in DecVecUsingRot routine " << endl;

vector <string> V;

return V;

}

vector <string> EncVectorUsingCrypto(const vector <string>& OriginalVector)

{

cout << "I am in EncVecUsingCrypto routine" << endl;

vector <string> V;

return V;

}

vector <string> DecVectorUsingCrypto(const vector <string>& EncVecCrypto)

{

cout << "I am in DecVecUsingCrypto routine" << endl;

vector <string> V;

return V;

}

int main()

{

string OriginalFile = getOriginalFileName();

cout << "The name of the file is: " << OriginalFile << endl;

vector <string> OriginalVector = PlaceOriginalIntoVector(OriginalFile);

int last = OriginalVector.size()-1;

cout << "First word in the file is: " << OriginalVector[0] << endl;

cout << "Last word in the file is: " << OriginalVector[last] << endl;

vector <string> EncVecRot, DecVecRot, EncVecCrypto, DecVecCrypto;

bool done = false;

while (!done)

{

int choice = DriverProgram();

if (choice == 1)

{

cout << "choice is 1: EncUsingRot" << endl;

EncVecRot = EncVectorUsingRot(OriginalVector);

}

else if (choice == 2)

{

cout << "choice is 2: DecUsingRot" << endl;

DecVecRot = DecVectorUsingRot(EncVecRot);

}

else if (choice == 3)

{

cout << "choice is 3: EncUsingCrypto" << endl;

EncVecCrypto = EncVectorUsingCrypto(OriginalVector);

}

else if (choice == 4)

{

cout << "choice is 4: DecUsingCrypto" << endl;

DecVecCrypto = DecVectorUsingRot(EncVecCrypto);

}

else if (choice == 5)

{

cout << "choice is 5: Quiting the program" << endl;

done = true;

}

}

system("pause");

return 0;

}

How much were government expenditures in 2016? How much were government tax revenues in 2016?

Retail Co. reported the balance sheet for fiscal year 2015 as follows.

Retail Co.
Balance Sheet
December 31, 2015
Cash	18,600
Accounts Receivable	33,000
Notes Receivable	10,000
Interest Receivable	600
Merchandise Inventory	22,000
Prepaid Insurance	4,500
Total Current Assets	88,700
Computer Systems:
At Cost	78,000
Less Accumulated Depreciation	(26,000)
Net Computer System	52,000
Total Assets	140,700
LIABILITIES AND SHAREHOLDERS' EQUITY
Accounts Payable	36,000
Dividends Payable	1,800
Salaries Payable	6,500
Taxes Payable	10,000
Unearned Revenue	600
Total Liabilities	54,900
Common Stock	40,000
Retained Earnings	45,800
Total Shareholders' Equity	85,800
Total Liabilities and Shareholders' Equity	140,700

Part I: Journal Entries and T-accounts

Required: Prepare Journal Entries for the below transactions occurred during fiscal year 2016. Also, post each transaction to T-accounts and prepare income staement.

a)The insurance policy cost $6,000 when the company paid the two-year insurance premium on June 30, 2015. As of December 31, 2016, the company must record the adjusting entries for fiscal year 2016 (Note that company has made adjusting entries for fiscal year 2015 and thus has a debit balance of prepaid insurance in 2015 balance sheet.b)During 2016, the company declared $6,000 of dividends, of which the firm paid $3,000 in cash to shareholders during 2016 and will pay the remainder during 2017. c)Early in 2016, the company also paid dividends of $1,800 cash that the company declared during 2015. (Note that company has a credit balance of dividend payable in 2015 balance sheet)d)On July 1, 2015, the company lent Appleton Co., $10,000 cash on a nine-month, $900 interest-bearing, note receivable. This transaction and accompanying adjusting entries were recorded at the end of 2015. On April 1, 2016, the company received $10,900 cash from Appleton Co., in full settlement of Appleton’s nine-month note. (Hint: First, calculate interest income to be realized in 2016. Also, account for remaining balances of notes receivable and interest receivable in 2015 balance sheet)e)The company purchased delivery trucks on March 1, 2016. To finance the acquisition, it gave the seller a $60,000 four-year note that bears interest of 10% per year. (Hint: Use Trucks and Notes Payable accounts)f)The company must pay interest on the note each six months ($3,000 = $60,000*10%*6/12), beginning September 1, 2016. The company made payment on this date.g)As of December 31, 2016, the company must record the adjusting entries for interest on the note as follows.h)At the end of 2016, the company depreciates the delivery trucks by $10,000.i)The computer systems are depreciated by $13,000 per yearj)The company shipped all the merchandise to customers, for which the customer had already paid in 2015 ($600).k)In 2016, the company received $1,400 from in advance paying customers for merchandise to be shipped in 2017 l)The company collected $208,600 on account from its customers m)During 2016, the company paid $115,000 on accounts payable to merchandise suppliers.n)The company paid $85,000 in cash to employees during 2016. Of this amount, $6,500 related to services that employees performed during 2015, and $4,000 related to services that employees will perform during 2017. Employees performed the remainder of the service during 2016.o)On December 31, 2016, the company owes employees $1,300 for services performed during the last several days of 2016.p)The company paid $27,000 in cash for income taxes in April 2016. Of this amount, $10,000 relates to income taxes applicable to 2015, and $3,000 relates to income taxes applicable to 2017. The remainder of payment is applicable to 2016.q)On December 31, 2016, the company learned that it owes additional $4,000 in income taxes, which will be paid off in next year.