On January 1, 2018 The Village of Port Jefferson engaged to Frog Construction company to construct a municipal office complex. The three-year a to receive 10 million in cash payments from the city in three installments: 25% when the project was 30% complete; 25% when the project was 60% complete; and50% when the project was fully complete. The contract required that Frog's completion estimates be certified by an independent consultant before payments were made.

During the first year of the contract, Frog completed 30% of the contract and incurred costs of 2,490,000. During the second year, the project was certified as being 60% complete and Frog incurred costs of 3,100,000.
During the third year, Frog completed the project and incurred costs of 3,110,000.

Assuming Frog had no other revenues or expenses, determine the profit on construction for 2018, 2019, and 2020 under the following methods:

1. Percentage of Completion'

2. Completed Contract

3. Which method best represents the profitability of Frog from 2018 to 2020.

On January 1, 2018, Adams-Meneke Corporation granted 90 million incentive stock options to division managers, each permitting holders to purchase one share of the company’s $1 par common shares within the next six years, but not before December 31, 2020 (the vesting date). The exercise price is the market price of the shares on the date of grant, currently $20 per share. The fair value of the options, estimated by an appropriate option pricing model, is $2 per option. Management’s policy is to estimate forfeitures. No forfeitures are anticipated. Ignore taxes. Required: 1. Determine the total compensation cost pertaining to the options on January 1, 2018. 2. Prepare the appropriate journal entry to record compensation expense on December 31, 2018. 3. Unexpected turnover during 2019 caused an estimate of the forfeiture of 5% of the stock options. Determine the adjusted compensation cost, and prepare the appropriate journal entry(s) on December 31, 2019 and 2020. (Please show calculations, not just answers.)

Miss Elizabeth Brown Age: 31 years Doctor: Tata Gravida 1 Para 0 EDC/EDD: 02/17/21 Admission Date: 10/15/2020 Weeks of Gestation: 21 weeks Allergies: No Known Allergies (NKA) Blood Type: B- VDRL(test for syphilis): Non Reactive Rubella: Non immune Hepatitis B: Positive HIV: Positive Gonorrhea and Chlamydia: Positive Medical History: Depression in the past Admit. Diagnosis: Incompetence cervix Cerclage surgery scheduled on 10/15/2020. Why is her GBS unknown Amniotic test done, results pending before cerclage why? Explain ISBAR Assessment Psychological evaluation why? Recommendation: Indocin 25mg q6h COVID test results pending. Explain why? NPO Medication: Prenatal vitamin, Iron(ferrous sulfate) Lactated Ringer 125cc/hr (500cc left when arrived in her room, how long will it take to finish) Medication template for the three meds.

1. Unearned revenues refer to a(n):

a. Asset that will be used over time.

b. Expense incurred because a customer has paid in advance.

c. Liability that is settled in the future when a company delivers its products or services.

d. Increase in revenues as a result of delivering products or services to a customer.

e. Decrease in an asset.

2. Prepaid accounts (also called prepaid expenses) are generally:

a. Payments made for products and services that never expire.

b. Classified as liabilities on the balance sheet.

c. Decreases in equity.

d. Assets that represent prepayments of future expenses.

e. Promises of payments by customers.

3. The record of all accounts and their balances used by a business is called a:

a. Journal.

b. Book of original entry.

c. General Journal.

d. Balance column journal.

e. Ledger (or General Ledger).

4. A debit:

a. Always increases an account.

b. Is the right-hand side of a T-account.

c. Always decreases an account.

d. Is the left-hand side of a T-account.

e. Is not needed to record a transaction.

5. Identify the statement below that is incorrect.

a. The normal balance of accounts receivable is a debit.

b. The normal balance of owner's withdrawals is a debit.

c. The normal balance of unearned revenues is a credit.

d. The normal balance of an expense account is a credit.

e. The normal balance of the owner's capital account is a credit.

6. An account balance is:

a. The total of the credit side of the account.

b. The total of the debit side of the account.

c. The difference between the total debits and total credits for an account including the beginning balance.

d. Assets = liabilities + equity.

e. Always a credit.

7. A double-entry accounting system is an accounting system:

a. That records each transaction twice.

b. That records the effects of transactions and other events in at least two accounts with equal debits and credits.

c. In which each transaction affects and is recorded in two or more accounts but that could include two debits and no credits.

d. That may only be used if T-accounts are used.

e. That insures that errors never occur.

8. When closing entries are made:

a. All ledger accounts are closed to start the new accounting period.

b. All temporary accounts are closed but permanent accounts are not closed.

c. All real accounts are closed but nominal accounts are not closed.

d. All permanent accounts are closed but nominal accounts are not closed.

e. All balance sheet accounts are closed.

9. Which of the following statements is incorrect?

Permanent account is another name for nominal account.

a. Temporary accounts carry a zero balance at the beginning of each accounting period.

b. The Income Summary account is a temporary account.

c. Real accounts remain open as long as the asset, liability, or equity items recorded in the accounts continue in existence.

d. The closing process applies only to temporary accounts.

10. Assets, liabilities, and equity accounts are not closed; these accounts are called:

a. nominal accounts

b. temporary accounts

c. permanent accounts

d. contra accounts

e. accrued accounts

In a study of the effectiveness of physical exercise in weight reduction, 12 subjects followed a program of physical exercise for two months. Their weights (in pounds) before and after this program are shown in the table. Use Wilcoxon's signed-ranks test and a significance level of 0.05 to test the claim that the exercise program has no effect on weight.

What would be the signed rank for the column with values of 175 and 168?

1. Eight operating rooms were tested to see if a bacterial soap has reduced the contamination rates. The data shows the contamination in each room the year before and the year after using the soap. What do you conclude at .05 significance level

Before: 6.6           6.5       9          10.3    11.2      8.1       6.3      11.6

After:    6.8          2.4      7.4       8.5      8.1      6.1       3.4      2         

1. Hypothesis being tested: M1=M2? Or should it be a one tail test?
2. Critical Value
   1. What is the appropriate calculated T or Z
   2. Statistical conclusion
   3. Practical conclusion. Does the contamination significantly change?

Part A

Calculate the pH of 0.376 L of a 0.18 M acetic acid - 0.35 M sodium acetate buffer before and after the addition of 0.0065 mol of KOH. Assume that the volume remains constant. (Ka of acitic acid is 1.8⋅10−5) Express your answer using three significant figures.

Part B

Calculate the pH of 0.376 L of a 0.18 M acetic acid - 0.35 M sodium acetate buffer before and after the addition of 0.0065 mol of HBr. Assume that the volume remains constant. (Ka of acetic acid is 1.8⋅10−5)

Express your answer using three significant figures.

Given the following events in the table below and knowing that they are provided for a four stroke, spark-ignition engine running at 2500 RPM, please fill out the missing information.

Note that: BTDC=before top dead center, ATDC=after top dead center, ABDC=after bottom dead center, BBDC= before bottom dead center.

When borrowers engage in activities that reduce the probability of loans being paid back to​ lenders, it is the problem of?

▼

a) moral hazard

b) adverse selection

It occurs

▼

a) after

b) before

the transaction?

When the funds are lent to those among potential borrowers who are actually the bad credit​ risks, it is the problem of?

▼

moral hazard

adverse selection

It occurs

▼

a) before

b) after

the transaction.?

Both these problems are caused due to?

▼

a) asymmetric information

b) symmetric information

Due to these problems​?

▼

a) lenders and borrowers may lower the amount of transactions

b) lenders may decide not to make any loans

c) borrowers may decide not to take any loans

.