Baltimore Manufacturing Company just completed its year ended December 31, 2019. Depreciation for the year amounted to $300,000: 25% relates to sales, 20% relates to administrative facilities, and the remainder relates to the factory. Of the total units produced during FY 2019: 65% were sold in 2019 and the rest remained in finished good inventory. Use this information to determine the dollar amount of the total depreciation that will be contained in Cost of Goods Sold.  (Round dollar values & enter as whole dollars only.)

Great Wall Pizzeria issued 18-year bonds one year ago at a coupon rate of 5.1 percent. If the YTM on these bonds is 8.6 percent, what is the current bond price? Note: Corporate bonds pay coupons twice a year. (Do not round intermediate calculations. Round your answer to 2 decimal places.)

Suppose we observe the three-year Treasury security rate (₁R₃) to be 4.6 percent, the expected one-year rate next year—E(₂r₁)—to be 5.2 percent, and the expected one-year rate the following year—E(₃r₁)—to be 6.2 percent. If the unbiased expectations theory of the term structure of interest rates holds, what is the one-year Treasury security rate?(Do not round intermediate calculations. Round your answer to 2 decimal places. (e.g., 32.16))

1. Carla earns $100,000 per year now, and pays $20,000 per year on her fixed rate mortgage. Her income is subject to a COLA clause. If the risk-free rate of interest is 3%, and the expected inflation rate is 2% per year, what is the spending power of her net income in 10 years, expressed in today’s dollars?

2. How would you find the present value of 10 years of Carla’s income without being given an inflation rate or interest rate? HINT: Use market data to determine your answer.

A 65-year-old woman presents with a 10-year history of osteoarthritis,
primarily affecting her hips and knees and new complaints
of neuropathic pain due to type 2 diabetes that may have been
poorly controlled in the past. She has frequent complaints of joint
pain after walking or other activities and experiences stiffness in
the morning when she awakens or after sitting during bridge games.
Recently, she has had difficulty walking and has had several near
falls. She states that her feet feel heavy, numb, and tingling. The
pain feels like pins and needles. She displays no apparent distress,
but this is common in chronic pain. Because the pain is affecting
her active lifestyle, therapy is indicated to improve functional status.
Options for chronic nonmalignant pain include nonsteroidal
anti-inflammatory drugs (NSAIDs), opioids (preferably long-acting
forms), corticosteroids, and local anesthetics. Because the onset of
neuropathic pain is recent, appropriate therapy with antidepressants,
anticonvulsants, or lidocaine may be appropriate. After initiation
of an individualized regimen, the patient should be assessed for
adequacy of pain relief and the presence of side effects.

1) Summarize the Problem or Concern

2) Provide a brief Patho discussion on your primary diagnosis/problem/concern

3) Provide a Pharmacological Plan to treat your patient

4) Provide patient educational information specific to your pharmacological plan

Entries for Installment Note Transactions

On January 1, Year 1, Bryson Company obtained a $19,000, four-year, 11% installment note from Campbell Bank. The note requires annual payments of $6,124, beginning on December 31, Year 1.

a. Prepare an amortization table for this installment note, similar to the one presented in Exhibit 4.

Note: Round the computation of the interest expense to the nearest whole dollar. Enter all amounts as positive numbers. In Year 4, round the amount in the Decrease in Notes Payable column either up or down to ensure that the Carrying Amount zeroes out.

b. Journalize the entries for the issuance of the note and the four annual note payments.

Note: For a compound transaction, if an amount box does not require an entry, leave it blank. For the Year 4 entry (due to rounding), adjust Notes Payable up or down to ensure that debits equal credits.

c. How will the annual note payment be reported in the Year 1 income statement?
of $ would be reported on the income statement.

2). XYZZ Company leased equipment from RRR Company on July 1, year x1, for an eight-year period expiring June 30, year x9. Equal annual payments under the lease are $200,000 and are due on July 1 of each year. The first payment was made on July 1, x1. The rate of interest contemplated by Trump and Reagan is 8%. The cash selling price of the equipment is $1,241,250 and the cost of the equipment on Reagan's accounting records was $1,100,000. Assuming that the lease is appropriately recorded as “sales-type” by Reagan, what is the amount of gross profit on the sale and the interest income that Reagan would record for the year ended December 31, x1? No tables are needed. Select one: a. $0 and $0. b. $141,250 and $49,650. c. $141,250 and $41,650. d. $0 and $41,650.

tanhope, Inc.

Reconciliation of Pretax Accounting Income

to Taxable Income

Year ended December 31, year 2

Pretax accounting income

$678,000

Expenses recorded on books this year not deductible for tax purposes:

Meals and entertainment expenses

12,000

Bad debts expense provision

15,000

27,000

Subtotal

705,000

Income recorded on books this year not subject to tax:

Tax-exempt interest income

15,000

Unrealized gain (loss) on trading securities

8,000

Deductions on tax return not charged against book income this year:

Depreciation expense

63,000

Bad debts written off and charged against allowance account

5,000

91,000

Taxable income

$614,000

Reconciliation

Stanhope, Inc., a C corporation, is a distributor of personal electronics and has reported a net income for each year since inception. Its taxable income has consistently resulted in an effective tax rate of 33%. (Ignore state income taxes.)

You have been assigned to compute the company’s deferred portion of federal income taxes for inclusion in its financial statements for year 2 and to provide the company’s controller with a schedule that supports your computation. Your schedule should identify deductible and taxable temporary differences and components of the deferred tax computations.

The controller has provided you with the accompanying reconciliation (see Reconciliation tab) of Stanhope’s pretax accounting income to taxable income for year 2 and the additional information shown below. Use this information to answer the subsequent questions.

The Allowance for doubtful accounts (bad debts) as of December 31, year 1, was $11,000. During year 2, uncollectible accounts totaling $5,000 were written off and charged against the allowance account. A provision for bad debts of $15,000 was charged to operations at the end of the year to result in an Allowance for doubtful accounts balance at December 31, year 2, of $21,000.

At the end of the year, there were net unrealized gains on trading securities of $8,000. There were no unrealized gains/losses on trading securities at the beginning of the year.

The company uses straight-line depreciation for financial reporting (GAAP) purposes and accelerated methods for income tax purposes. Balances and activity in the accumulated depreciation account for GAAP and income tax purposes are summarized below:

Prepare the deferred tax computations and supporting components by completing the following worksheet.

In column A, double-click a shaded space and select a line item that will result in a temporary difference.

In column B, enter the total temporary difference that would result in a deferred tax asset or liability.

Enter the total deferred tax asset or liability in the appropriate column, C or D, based on the temporary difference you recorded in column B.

The annual sales for​ Salco, Inc. were $4.67 million last year.

The​ firm's end-of-year balance sheet was as​ follows: 

Current assets   $501,000   Liabilities   $1,004,500
Net fixed assets   1,508,000   Owners' equity   1,004,500
Total Assets   $2,009,000   Total   $2,009,000

. ​ Salco's income statement for the year was as​ follows:

Sales    $4,670,000
Less: Cost of goods sold    (3,498,000)
Gross profit    $1,172,000
Less: Operating expenses    (497,000)
Net operating income    $675,000
Less: Interest expense    (98,000)
Earnings before taxes    $577,000
Less: Taxes (35%)    (201,950)
Net income    $375,050

.

a. Calculate​ Salco's total asset​ turnover, operating profit​ margin, and operating return on assets.

b.Salco plans to renovate one of its plants and the renovation will require an added investment in plant and equipment of $1.02 million. The firm will maintain its present debt ratio of 50 percent when financing the new investment and expects sales to remain constant. The operating profit margin will rise to 13.5 percent. What will be the new operating return on assets ratio​ (i.e., net operating income÷total assets) for Salco after the​ plant's renovation?

c. Given that the plant renovation in part

​(b​) occurs and​ Salco's interest expense rises by $53,000 per​ year, what will be the return earned on the common​ stockholders' investment? Compare this rate of return with that earned before the renovation. Based on this​ comparison, did the renovation have a favorable effect on the profitability of the​ firm?

1) The following average SO2 concentrations per year were obtained in ppb (parts per billion):

2) The following data refer to the SO2 concentration time (t), temperature (T), relative humidity (RH) and atmospheric pressure (P) in the last 12 months:

Fit a multiple linear regression model to estimate the SO2 concentration in the coming months.