Stock Inc. has two sites in Pittsburgh that are four miles apart. Each site consists of a large factory with office space for 25 users at the front of the factory and up to 50 workstations in two work cells on each factory floor. All office users need access to an inventory database that runs on a server at the Allegheny Street location; they also need access to a billing application with data residing on a server at the Monongahela site. All factory floor users also need access to the inventory database at the Allegheny Street location. Office space is permanently configured, but the manufacturing space must be reconfigured before each new manufacturing run begins. Wiring closets are available in the office space. Nothing but a concrete floor and overhead girders stay the same in the work cell areas. The computers must share sensitive data and control access to files. Aside from the two databases, which run on the two servers, office computers must run standard word-processing and spreadsheet programs. Work cell machines are used strictly for updating inventory and quality control information for the Allegheny Street inventory database. Workstations in the manufacturing cells are switched on only when they’re in use, which might occur during different phases of a manufacturing run. Seldom is a machine in use constantly on the factory floor. Use the following write-on lines to evaluate the requirements for this network. After you finish, determine the best network topology or topology combination for the company. On a blank piece of paper, sketch the network design you think best suits ENorm, Inc.’s needs.

● Will the network be peer to peer or server-based?

● How many computers will be attached to the network?

● What topology works best for the offices, given the availability of wiring closets? What topology works best for the factory floor, given its need for constant reconfiguration?

In each of the following situations, indicate whether Walters, CPA is using unrestricted random (UR), systematic random (SR), haphazard (H), or block (B) selection.?

A. Walters created a list of all sales invoices to verify that they were supported by the appropriate shipping documents. Invoice number 15 was selected first for examination, followed by the invoices numbered 30, 45, 60, 75, 90, and so on until 40 invoices had been selected.

?B. To test the occurrence assertion regarding sales invoices, Walters randomly selected invoices from the database storage disk for examination.

?C. To ensure proper authorization of payroll functions, Walters selected all transactions during the last 5 days of each pay period to be included in the sample.

?D. Sales invoices are commonly stored in a filing cabinet during the 30-day return period before being input in the company's database. To ensure the 30-day return period was not exceeded, Walters decided to pull a few invoices from each drawer until the desired sample size was collected for examination.

?E. T&T Company's purchase orders are already pre-numbered and listed in numerical order within the company's database. As a result, Walters was able to use one of the firm's computer programs to identify random numbers and match each number with a corresponding purchase order to test the accuracy assertion.

?F. Using a random number table, Walters identified a series of 50 numbers and located the corresponding employee identification number to select time cards for examination.

?G. Walters used a computer listing of T&T's credit memos, which totaled 2,400 items, to select 4 random starting points for examination. The remaining memos were identified for testing by selecting every 24th item until the sample size reached 100 memos.

Consider the following un-normalized relational table on an online retail store orders and payments information:

An online retail store would like to create a database to keep track of its sales activities. Information recorded in the database supposed to include customer number that identifies each customer, customer’s first name, last name, unique order number of orders a customer made, the date when an order was made, unique product number of products included in orders, product description, sequence number listing the sequence when a product is included in each order as well as the quantity for each product made in each order. The retail store would also like to store the payment information such as a credit card number of credit card that was being charge to, payment date and the amount paid. The online retail store allows customer to pay using any one of the credit cards the customers own, as long as the credit card is valid.

A database designer created the following relational schema:

CUSTORDER(custNum, custFName, custLName, orderNum, orderDate, prodNum, prodDesc, itemNum, quantity, cCardNum, paymentDate, amountPaid)

Decompose the relational schema into the smallest number of relational schemas each one in forth normal form (4NF) and to explain or justify that each schema is in 4NF. To justify that the relational schemas obtained from the decomposition are in 4NF you must find all functional and multivalued dependencies valid in each relational schema, you must find the minimal keys, and then apply the definitions to support your justification. Note, that a relational schema is in 4NF when it is in BCNF and it does not have any nontrivial multivalued dependencies. It means, that first, you have to prove that a schema is in BCNF and later show that it has no nontrivial multivalued dependencies. Please keep in mind that the smallest number of 4NF relational schemas is expected

On January 1, 2018, the Mason Manufacturing Company began construction of a building to be used as its office headquarters. The building was completed on September 30, 2019.

Expenditures on the project were as follows:

On January 1, 2018, the company obtained a $4,000,000 construction loan with a 14% interest rate. The loan was outstanding all of 2018 and 2019. The company’s other interest-bearing debt included two long-term notes of $1,000,000 and $4,000,000 with interest rates of 10% and 12%, respectively. Both notes were outstanding during all of 2018 and 2019. Interest is paid annually on all debt. The company’s fiscal year-end is December 31.

Required:
1. Calculate the amount of interest that Mason should capitalize in 2018 and 2019 using the specific interest method.
3. Calculate the amount of interest expense that will appear in the 2018 and 2019 income statements.

Calculate the amount of interest that Mason should capitalize in 2018 and 2019 using the specific interest method and interest expense that will appear in the 2018 and 2019 income statements. (Enter your answers in dollars.)

2.

What is the total cost of the building? (Enter your answer in dollars.)

Assume that the following data relative to Kane Company for 2018 is available:

1. Compute weighted average shares outstanding for 2018.

2. Compute the basic earnings per share for 2018.

3. Compute the diluted earnings per share for 2018.

At the beginning of 2018, the aggregate output in Atlantis was $15 billion and the population was 3 million. During 2018, aggregate output rose by 3.5%, the population rose by 2.5%, and the aggregate price level remained constant. For all calculations, calculate to 2 decimal places.

a) What was the aggregate output per capita in Atlantis at the beginning of 2018?

b) What was aggregate output in Atlantis at the end of 2018?

c) What was the population in Atlantis at the end of 2018?

d) What was aggregate output per capita in Atlantis at the end of 2018?

e) What was the annual growth rate of per capita output in Atlantis during 2018?

The Kollar Company has a defined benefit pension plan. Pension information concerning the fiscal years 2018 and 2019 are presented below ($ in millions): Information Provided by Pension Plan Actuary:

Projected benefit obligation as of December 31, 2017 = $2,600.

Prior service cost from plan amendment on January 2, 2018 = $800 (straight-line amortization for 10-year average remaining service period).

Service cost for 2018 = $600.

Service cost for 2019 = $650

Discount rate used by actuary on projected benefit obligation for 2018 and 2019 = 10%.

Payments to retirees in 2018 = $460.

Payments to retirees in 2019 = $530.

No changes in actuarial assumptions or estimates. Net gain—AOCI on January 1, 2018 = $350.

Net gains and losses are amortized for 10 years in 2018 and 2019

Information Provided by Pension Fund Trustee: Plan asset balance at fair value on January 1, 2018 = $1,900.

2018 contributions = $620.

2019 contributions = $670.

Expected long-term rate of return on plan assets = 12%.

2018 actual return on plan assets = $170.

2019 actual return on plan assets = $220.

Required

: 1. Calculate pension expense for 2018 and 2019.

2. Prepare the journal entries for 2018 and 2019 to record pension expense.

3. Prepare the journal entries for 2018 and 2019 to record any gains and losses and new prior service cost.

4. Prepare the journal entries for 2018 and 2019 to record the cash contribution to plan assets and benefit payments to retirees.

The Kollar Company has a defined benefit pension plan. Pension information concerning the fiscal years 2018 and 2019 are presented below ($ in millions):

Information Provided by Pension Plan Actuary:

Projected benefit obligation as of December 31, 2017 = $1,850.

Prior service cost from plan amendment on January 2, 2018 = $550 (straight-line amortization for 10-year average remaining service period).

Service cost for 2018 = $550.

Service cost for 2019 = $600.

Discount rate used by actuary on projected benefit obligation for 2018 and 2019 = 10%.

Payments to retirees in 2018 = $410.

Payments to retirees in 2019 = $480.

No changes in actuarial assumptions or estimates.

Net gain—AOCI on January 1, 2018 = $245.

Net gains and losses are amortized for 10 years in 2018 and 2019.

Information Provided by Pension Fund Trustee:

Plan asset balance at fair value on January 1, 2018 = $1,400.

2018 contributions = $570.

2019 contributions = $620.

Expected long-term rate of return on plan assets = 12%.

2018 actual return on plan assets = $120.

2019 actual return on plan assets = $170.

Required: 1. Calculate pension expense for 2018 and 2019. 2. Prepare the journal entries for 2018 and 2019 to record pension expense. 3. Prepare the journal entries for 2018 and 2019 to record any gains and losses and new prior service cost. 4. Prepare the journal entries for 2018 and 2019 to record the cash contribution to plan assets and benefit payments to retirees.

The Kollar Company has a defined benefit pension plan. Pension information concerning the fiscal years 2018 and 2019 are presented below ($ in millions): Information Provided by Pension Plan Actuary: Projected benefit obligation as of December 31, 2017 = $2,450. Prior service cost from plan amendment on January 2, 2018 = $750 (straight-line amortization for 10-year average remaining service period). Service cost for 2018 = $590. Service cost for 2019 = $640. Discount rate used by actuary on projected benefit obligation for 2018 and 2019 = 10%. Payments to retirees in 2018 = $450. Payments to retirees in 2019 = $520. No changes in actuarial assumptions or estimates. Net gain—AOCI on January 1, 2018 = $265. Net gains and losses are amortized for 10 years in 2018 and 2019. Information Provided by Pension Fund Trustee: Plan asset balance at fair value on January 1, 2018 = $1,800. 2018 contributions = $610. 2019 contributions = $660. Expected long-term rate of return on plan assets = 12%. 2018 actual return on plan assets = $160. 2019 actual return on plan assets = $210. Required: 1. Calculate pension expense for 2018 and 2019. 2. Prepare the journal entries for 2018 and 2019 to record pension expense. 3. Prepare the journal entries for 2018 and 2019 to record any gains and losses and new prior service cost. 4. Prepare the journal entries for 2018 and 2019 to record the cash contribution to plan assets and benefit payments to retirees.