Download the world.SQL and run it in MySQL. Now based on this database, write query that shows a) the most populated city in each country. b) the second most populated city in each country. c) the most populated city in each continent. d) the most populated country in each continent. e) the most populated continent. f) the number of people speaking each language. g) the most spoken language in each continent. h) number of languages that they are official language of at least one country. i) the most spoken official language based on each continent. (the language that has the highest number of people talking as their mother tongue) j) the country with the most (number of) unofficial languages based on each continent. (no matter how many people talking that language) k) the countries that their capital is not the most populated city in the country. l) the countries with population smaller than Russia but bigger than Denmark.

script is below---

DROP SCHEMA IF EXISTS world;
CREATE SCHEMA world;
USE world;
SET AUTOCOMMIT=0;

--
-- Table structure for table `city`
--

DROP TABLE IF EXISTS `city`;
CREATE TABLE `city` (
`ID` INT(11) NOT NULL AUTO_INCREMENT,
`Name` CHAR(35) NOT NULL DEFAULT '',
`CountryCode` CHAR(3) NOT NULL DEFAULT '',
`District` CHAR(20) NOT NULL DEFAULT '',
`Population` INT(11) NOT NULL DEFAULT '0',
PRIMARY KEY (`ID`));
  

--
-- Dumping data for table `city`
--
-- ORDER BY: `ID`

INSERT INTO `city` VALUES (1,'Kabul','AFG','Kabol',1780000);
INSERT INTO `city` VALUES (2,'Qandahar','AFG','Qandahar',237500);
INSERT INTO `city` VALUES (3,'Herat','AFG','Herat',186800);
INSERT INTO `city` VALUES (4,'Mazar-e-Sharif','AFG','Balkh',127800);
INSERT INTO `city` VALUES (5,'Amsterdam','NLD','Noord-Holland',731200);
INSERT INTO `city` VALUES (6,'Rotterdam','NLD','Zuid-Holland',593321);
INSERT INTO `city` VALUES (7,'Haag','NLD','Zuid-Holland',440900);
INSERT INTO `city` VALUES (8,'Utrecht','NLD','Utrecht',234323);
INSERT INTO `city` VALUES (9,'Eindhoven','NLD','Noord-Brabant',201843);
INSERT INTO `city` VALUES (10,'Tilburg','NLD','Noord-Brabant',193238);
INSERT INTO `city` VALUES (11,'Groningen','NLD','Groningen',172701);
INSERT INTO `city` VALUES (12,'Breda','NLD','Noord-Brabant',160398);
INSERT INTO `city` VALUES (13,'Apeldoorn','NLD','Gelderland',153491);
INSERT INTO `city` VALUES (14,'Nijmegen','NLD','Gelderland',152463);
INSERT INTO `city` VALUES (15,'Enschede','NLD','Overijssel',149544);
INSERT INTO `city` VALUES (16,'Haarlem','NLD','Noord-Holland',148772);
INSERT INTO `city` VALUES (17,'Almere','NLD','Flevoland',142465);
INSERT INTO `city` VALUES (18,'Arnhem','NLD','Gelderland',138020);
INSERT INTO `city` VALUES (19,'Zaanstad','NLD','Noord-Holland',135621);
INSERT INTO `city` VALUES (20,'´s-Hertogenbosch','NLD','Noord-Brabant',129170);
INSERT INTO `city` VALUES (21,'Amersfoort','NLD','Utrecht',126270);
INSERT INTO `city` VALUES (22,'Maastricht','NLD','Limburg',122087);
INSERT INTO `city` VALUES (23,'Dordrecht','NLD','Zuid-Holland',119811);
INSERT INTO `city` VALUES (24,'Leiden','NLD','Zuid-Holland',117196);
INSERT INTO `city` VALUES (25,'Haarlemmermeer','NLD','Noord-Holland',110722);
INSERT INTO `city` VALUES (26,'Zoetermeer','NLD','Zuid-Holland',110214);
INSERT INTO `city` VALUES (27,'Emmen','NLD','Drenthe',105853);
INSERT INTO `city` VALUES (28,'Zwolle','NLD','Overijssel',105819);
INSERT INTO `city` VALUES (29,'Ede','NLD','Gelderland',101574);
INSERT INTO `city` VALUES (30,'Delft','NLD','Zuid-Holland',95268);
INSERT INTO `city` VALUES (31,'Heerlen','NLD','Limburg',95052);
INSERT INTO `city` VALUES (32,'Alkmaar','NLD','Noord-Holland',92713);
INSERT INTO `city` VALUES (33,'Willemstad','ANT','Curaçao',2345);
INSERT INTO `city` VALUES (34,'Tirana','ALB','Tirana',270000);
INSERT INTO `city` VALUES (35,'Alger','DZA','Alger',2168000);
INSERT INTO `city` VALUES (36,'Oran','DZA','Oran',609823);
INSERT INTO `city` VALUES (37,'Constantine','DZA','Constantine',443727);
INSERT INTO `city` VALUES (38,'Annaba','DZA','Annaba',222518);
INSERT INTO `city` VALUES (39,'Batna','DZA','Batna',183377);
INSERT INTO `city` VALUES (40,'Sétif','DZA','Sétif',179055);
INSERT INTO `city` VALUES (41,'Sidi Bel Abbès','DZA','Sidi Bel Abbès',153106);
INSERT INTO `city` VALUES (42,'Skikda','DZA','Skikda',128747);
INSERT INTO `city` VALUES (43,'Biskra','DZA','Biskra',128281);
INSERT INTO `city` VALUES (44,'Blida (el-Boulaida)','DZA','Blida',127284);
INSERT INTO `city` VALUES (45,'Béjaïa','DZA','Béjaïa',117162);
INSERT INTO `city` VALUES (46,'Mostaganem','DZA','Mostaganem',115212);
INSERT INTO `city` VALUES (47,'Tébessa','DZA','Tébessa',112007);
INSERT INTO `city` VALUES (48,'Tlemcen (Tilimsen)','DZA','Tlemcen',110242);
INSERT INTO `city` VALUES (49,'Béchar','DZA','Béchar',107311);
INSERT INTO `city` VALUES (50,'Tiaret','DZA','Tiaret',100118);
INSERT INTO `city` VALUES (51,'Ech-Chleff (el-Asnam)','DZA','Chlef',96794);
INSERT INTO `city` VALUES (52,'Ghardaïa','DZA','Ghardaïa',89415);
INSERT INTO `city` VALUES (53,'Tafuna','ASM','Tutuila',5200);
INSERT INTO `city` VALUES (54,'Fagatogo','ASM','Tutuila',2323);
INSERT INTO `city` VALUES (55,'Andorra la Vella','AND','Andorra la Vella',21189);
INSERT INTO `city` VALUES (56,'Luanda','AGO','Luanda',2022000);
INSERT INTO `city` VALUES (57,'Huambo','AGO','Huambo',163100);
INSERT INTO `city` VALUES (58,'Lobito','AGO','Benguela',130000);
INSERT INTO `city` VALUES (59,'Benguela','AGO','Benguela',128300);
INSERT INTO `city` VALUES (60,'Namibe','AGO','Namibe',118200);
INSERT INTO `city` VALUES (61,'South Hill','AIA','',961);
INSERT INTO `city` VALUES (62,'The Valley','AIA','',595);
INSERT INTO `city` VALUES (63,'Saint John´s','ATG','St John',24000);
INSERT INTO `city` VALUES (64,'Dubai','ARE','Dubai',669181);
INSERT INTO `city` VALUES (65,'Abu Dhabi','ARE','Abu Dhabi',398695);
INSERT INTO `city` VALUES (66,'Sharja','ARE','Sharja',320095);
INSERT INTO `city` VALUES (67,'al-Ayn','ARE','Abu Dhabi',225970);
INSERT INTO `city` VALUES (68,'Ajman','ARE','Ajman',114395);
INSERT INTO `city` VALUES (69,'Buenos Aires','ARG','Distrito Federal',2982146);
INSERT INTO `city` VALUES (70,'La Matanza','ARG','Buenos Aires',1266461);
INSERT INTO `city` VALUES (71,'Córdoba','ARG','Córdoba',1157507);
INSERT INTO `city` VALUES (72,'Rosario','ARG','Santa Fé',907718);
INSERT INTO `city` VALUES (73,'Lomas de Zamora','ARG','Buenos Aires',622013);
INSERT INTO `city` VALUES (74,'Quilmes','ARG','Buenos Aires',559249);
INSERT INTO `city` VALUES (75,'Almirante Brown','ARG','Buenos Aires',538918);
INSERT INTO `city` VALUES (76,'La Plata','ARG','Buenos Aires',521936);
INSERT INTO `city` VALUES (77,'Mar del Plata','ARG','Buenos Aires',512880);
INSERT INTO `city` VALUES (78,'San Miguel de Tucumán','ARG','Tucumán',470809);
INSERT INTO `city` VALUES (79,'Lanús','ARG','Buenos Aires',469735);
INSERT INTO `city` VALUES (80,'Merlo','ARG','Buenos Aires',463846);
INSERT INTO `city` VALUES (81,'General San Martín','ARG','Buenos Aires',422542);
INSERT INTO `city` VALUES (82,'Salta','ARG','Salta',367550);
INSERT INTO `city` VALUES (83,'Moreno','ARG','Buenos Aires',356993);
INSERT INTO `city` VALUES (84,'Santa Fé','ARG','Santa Fé',353063);
INSERT INTO `city` VALUES (85,'Avellaneda','ARG','Buenos Aires',353046);
INSERT INTO `city` VALUES (86,'Tres de Febrero','ARG','Buenos Aires',352311);
INSERT INTO `city` VALUES (87,'Morón','ARG','Buenos Aires',349246);
INSERT INTO `city` VALUES (88,'Florencio Varela','ARG','Buenos Aires',315432);
INSERT INTO `city` VALUES (89,'San Isidro','ARG','Buenos Aires',306341);
INSERT INTO `city` VALUES (90,'Tigre','ARG','Buenos Aires',296226);
INSERT INTO `city` VALUES (91,'Malvinas Argentinas','ARG','Buenos Aires',290335);
INSERT INTO `city` VALUES (92,'Vicente López','ARG','Buenos Aires',288341);
INSERT INTO `city` VALUES (93,'Berazategui','ARG','Buenos Aires',276916);
INSERT INTO `city` VALUES (94,'Corrientes','ARG','Corrientes',258103);
INSERT INTO `city` VALUES (95,'San Miguel','ARG','Buenos Aires',248700);
INSERT INTO `city` VALUES (96,'Bahía Blanca','ARG','Buenos Aires',239810);
INSERT INTO `city` VALUES (97,'Esteban Echeverría','ARG','Buenos Aires',235760);
INSERT INTO `city` VALUES (98,'Resistencia','ARG','Chaco',229212);
INSERT INTO `city` VALUES (99,'José C. Paz','ARG','Buenos Aires',221754);
INSERT INTO `city` VALUES (100,'Paraná','ARG','Entre Rios',207041);
INSERT INTO `city` VALUES (101,'Godoy Cruz','ARG','Mendoza',206998);
INSERT INTO `city` VALUES (102,'Posadas','ARG','Misiones',201273);
INSERT INTO `city` VALUES (103,'Guaymallén','ARG','Mendoza',200595);
INSERT INTO `city` VALUES (104,'Santiago del Estero','ARG','Santiago del Estero',189947);
INSERT INTO `city` VALUES (105,'San Salvador de Jujuy','ARG','Jujuy',178748);
INSERT INTO `city` VALUES (106,'Hurlingham','ARG','Buenos Aires',170028);
INSERT INTO `city` VALUES (107,'Neuquén','ARG','Neuquén',167296);
INSERT INTO `city` VALUES (108,'Ituzaingó','ARG','Buenos Aires',158197);
INSERT INTO `city` VALUES (109,'San Fernando','ARG','Buenos Aires',153036);
INSERT INTO `city` VALUES (110,'Formosa','ARG','Formosa',147636);
INSERT INTO `city` VALUES (111,'Las Heras','ARG','Mendoza',145823);
INSERT INTO `city` VALUES (112,'La Rioja','ARG','La Rioja',138117);
INSERT INTO `city` VALUES (113,'San Fernando del Valle de Cata','ARG','Catamarca',134935);
INSERT INTO `city` VALUES (114,'Río Cuarto','ARG','Córdoba',134355);
INSERT INTO `city` VALUES (115,'Comodoro Rivadavia','ARG','Chubut',124104);
INSERT INTO `city` VALUES (116,'Mendoza','ARG','Mendoza',123027);
INSERT INTO `city` VALUES (117,'San Nicolás de los Arroyos','ARG','Buenos Aires',119302);
INSERT INTO `city` VALUES (118,'San Juan','ARG','San Juan',119152);
INSERT INTO `city` VALUES (119,'Escobar','ARG','Buenos Aires',116675);
INSERT INTO `city` VALUES (120,'Concordia','ARG','Entre Rios',116485);
INSERT INTO `city` VALUES (121,'Pilar','ARG','Buenos Aires',113428);
INSERT INTO `city` VALUES (122,'San Luis','ARG','San Luis',110136);
INSERT INTO `city` VALUES (123,'Ezeiza','ARG','Buenos Aires',99578);
INSERT INTO `city` VALUES (124,'San Rafael','ARG','Mendoza',94651);
INSERT INTO `city` VALUES (125,'Tandil','ARG','Buenos Aires',91101);
INSERT INTO `city` VALUES (126,'Yerevan','ARM','Yerevan',1248700);
INSERT INTO `city` VALUES (127,'Gjumri','ARM','irak',211700);
INSERT INTO `city` VALUES (128,'Vanadzor','ARM','Lori',172700);
INSERT INTO `city` VALUES (129,'Oranjestad','ABW','',29034);
INSERT INTO `city` VALUES (130,'Sydney','AUS','New South Wales',3276207);
INSERT INTO `city` VALUES (131,'Melbourne','AUS','Victoria',2865329);
INSERT INTO `city` VALUES (132,'Brisbane','AUS','Queensland',1291117);
INSERT INTO `city` VALUES (133,'Perth','AUS','West Australia',1096829);
INSERT INTO `city` VALUES (134,'Adelaide','AUS','South Australia',978100);
INSERT INTO `city` VALUES (135,'Canberra','AUS','Capital Region',322723);
INSERT INTO `city` VALUES (136,'Gold Coast','AUS','Queensland',311932);
INSERT INTO `city` VALUES (137,'Newcastle','AUS','New South Wales',270324);
INSERT INTO `city` VALUES (138,'Central Coast','AUS','New South Wales',227657);
INSERT INTO `city` VALUES (139,'Wollongong','AUS','New South Wales',219761);
INSERT INTO `city` VALUES (140,'Hobart','AUS','Tasmania',126118);
INSERT INTO `city` VALUES (141,'Geelong','AUS','Victoria',125382);
INSERT INTO `city` VALUES (142,'Townsville','AUS','Queensland',109914);
INSERT INTO `city` VALUES (143,'Cairns','AUS','Queensland',92273);
INSERT INTO `city` VALUES (144,'Baku','AZE','Baki',1787800);
INSERT INTO `city` VALUES (145,'Gäncä','AZE','Gäncä',299300);
INSERT INTO `city` VALUES (146,'Sumqayit','AZE','Sumqayit',283000);
INSERT INTO `city` VALUES (147,'Mingäçevir','AZE','Mingäçevir',93900);
INSERT INTO `city` VALUES (148,'Nassau','BHS','New Providence',172000);
INSERT INTO `city` VALUES (149,'al-Manama','BHR','al-Manama',148000);
INSERT INTO `city` VALUES (150,'Dhaka','BGD','Dhaka',3612850);
INSERT INTO `city` VALUES (151,'Chittagong','BGD','Chittagong',1392860);
INSERT INTO `city` VALUES (152,'Khulna','BGD','Khulna',663340);
INSERT INTO `city` VALUES (153,'Rajshahi','BGD','Rajshahi',294056);
INSERT INTO `city` VALUES (154,'Narayanganj','BGD','Dhaka',202134);
INSERT INTO `city` VALUES (155,'Rangpur','BGD','Rajshahi',191398);
INSERT INTO `city` VALUES (156,'Mymensingh','BGD','Dhaka',188713);
INSERT INTO `city` VALUES (157,'Barisal','BGD','Barisal',170232);

Use the Database “Company shown on pages 7 to 9 to answer the questions (a) to (g):

1. Retrieve both the names and social security numbers of employees who do not work on any one of projects with the project number 1, 2, and 3. (Show the query and output)

2. Retrieve the social security number and the name of each employee, and the corresponding social security number and the name of his/her supervisees if any. (Otherwise, just display the employee's social security number and name.) (Show the query and output)

3. Retrieve the social security numbers of all direct supervisees of James E.

Borg. (Show the query and output)

4. Retrieve all of direct and indirect supervisees of James E Borg in the employee table. (Show the query and output)

5. Find the social security numbers of employees who have no dependents. (Show the query and output)

6. Calculate the total number of employees, the average salary, and the total salary of department 5. (Show the query and output)

7. Retrieve the number of employees, the average salary, and the total salary of each

department that has more than one employee.

DDL Statements to Create Tables the Database “Company”

To create EMPLOYEE table:

create table EMPLOYEE

(

name varchar2(19) not null,

ssn char (9),

bdate date,

sex char(3),

salary number(8,2),

superssn char(9),

dno varchar(8),

constraint empPK

primary key (ssn),

constraint empsuperFRK

foreign key (superssn)

references employee(ssn) disable

);

To create DEPARTMENT table:

create table DEPARTMENT

(

dname varchar2(15) not null,

dnumber varchar(8),

mgrssn char(9),

mgrstardate date,

constraint departPK

primary key (dnumber),

constraint departUK

unique (dname),

constraint departFRK

foreign key (mgrssn)

references employee (ssn) on delete cascade disable

);

To create DEPTLOCATION table:

create table DEPTLOCATION

(

dnumber varchar(8),

dlocation varchar2(15),

constraint dlocPK

primary key (dnumber, dlocation),

constraint dlocnoFRK

foreign key (dnumber)

references department (dnumber) on delete cascade disable

);

To create PROJECT table:

create table project

(

pname varchar2(15) not null,

pnumber varchar(8),

plocation varchar2(15),

dnum varchar(8),

constraint projUK

unique (pname),

constraint projPK

primary key (pnumber),

constraint projFRK

foreign key (dnum)

references DEPARTMENT(dnumber)

);

To create WORKSON table:

create table WORKSON

(

essn char(9),

pno varchar(8),

hours number(5,1),

constraint workPK

primary key (essn, pno),

constraint workssnFRK

foreign key (essn)

references EMPLOYEE(ssn) on delete cascade disable,

constraint workpnoFRK

foreign key (pno)

references PROJECT(pnumber) on delete cascade disable

);

To create DEPENDENT table:

create table DEPENDENT

(

essn char(9),

dependentname varchar2(15),

sex char(3),

bdate date,

relationship varchar2(12),

constraint depenPK

primary key (essn, dependentname),

constraint depenFRK

foreign key (essn)

references EMPLOYEE (ssn) on delete cascade disable

);

DML Statements to Insert Data into Tables:

Insert the Data into the DEPARTMENT Table:

insert into DEPARTMENT values ('Research','5','333445555','22-MAY-78');

insert into DEPARTMENT values ('Administration','4','987654321','01-JAN-85');

insert into DEPARTMENT values ('Headquarters','1','888665555','19-JUN-71');

Insert the Data into the EMPLOYEE Table:

insert into EMPLOYEE values ('John B Smith','123456789','09-JAN-55','M',30000,'333445555','5');

insert into EMPLOYEE values ('Franklin T Wong','333445555','08-DEC-45','M',40000,'888665555','5');

insert into EMPLOYEE values ('Alicia J Zelaya','999887777','19-JUL-85','F',25000,'987654321','4');

insert into EMPLOYEE values ('Jennifer S Wallace','987654321','20-JUN-31','F',43000,'888665555','4');

insert into EMPLOYEE values ('Ramesh K Narayan','666884444','15-SEP-52','M',38000,'333445555','5');

insert into EMPLOYEE values ('Joyce A English','453453453','31-JUL-62','F',25000,'333445555','5');

insert into EMPLOYEE values ('Ahmad V Jabbar','987987987','29-MAR-59','M',25000,'987654321','4');

insert into EMPLOYEE values ('James E Borg','888665555','10-NOV-27','M',55000,' ','1');

Insert the Data into the DEPTLOACITON Table:

insert into deptlocation values ('1','Houston');

insert into deptlocation values ('4','Stafford');

insert into deptlocation values ('5','Bellaire');

insert into deptlocation values ('5','Sugarland');

insert into deptlocation values ('5','Houston');

Insert the Data into the PROJECT Table:

insert into project values ('ProductX','1','Bellaire','5');

insert into project values ('ProductY','2','Sugarland','5');

insert into project values ('ProductZ','3','Houston','5');

insert into project values ('Computerization','10','Stafford','4');

insert into project values ('Reorganization','20','Houston','1');

insert into project values ('Newbenefits','30','Stafford','4');

Insert the Data into the DEPENDENT Table:

insert into dependent values ('333445555','Alice','F','05-APR-76','Daughter');

insert into dependent values ('333445555','Theodore','M','25-OCT-73','Son');

insert into dependent values ('333445555','Joy','F','03-MAY-48','Spouse');

insert into dependent values ('987654321','Abner','M','29-FEB-32','Spouse');

insert into dependent values ('123456789','Michael','M','01-JAN-78','Son');

insert into dependent values ('123456789','Alice','F','31-DEC-78','Daughter');

insert into dependent values ('123456789','Elizabeth','F','05-MAY-57','Spouse');

Insert the Data into the WORKSON Table:

insert into workson values ('123456789','1',32.5);

insert into workson values ('123456789','2',7.5);

insert into workson values ('666884444','3',40.0);

insert into workson values ('453453453','1',20.0);

insert into workson values ('453453453','2',20.0);

insert into workson values ('333445555','2',10.0);

insert into workson values ('333445555','3',10.0);

insert into workson values ('333445555','10',10.0);

insert into workson values ('333445555','20',10.0);

insert into workson values ('999887777','30',30.0);

insert into workson values ('999887777','10',10.0);

insert into workson values ('987987987','10',35.0);

insert into workson values ('987987987','30',5.0);

insert into workson values ('987654321','30',20.0);

insert into workson values ('987654321','20',15.0);

insert into workson values ('888665555','20',NULL);

Review the following information for Acco Brands relating to the year 2018.

1. Income taxes of $270,000 are due for the 2018 tax year. The tax rates are 30% for 2018.
2. Depreciation reported on the tax return exceeded depreciation reported on the income statement by $75,000. This difference will reverse in equal amounts of $25,000 over the years 2019 thru 2021.
3. Interest received on municipal bonds was $24,000
4. Advanced rent collected on January 1, 2018 totaled $45,000 for a 3 year period. Of this amount, $30,000 was reported unearned at December 31, 2018, for book purposes.
5. No deferred taxes existed at the beginning of 2018.

A. Compute taxable income for 2018.
B. Compute pretax financial income for 2018.
C. Prepare journal entries to record income tax expense, deferred income taxes, and income taxes payable for 2018.
D. Prepare the income tax expense section of the income statement for 2018, beginning with “Income before income taxes.”

Use this information for the following two questions.

Ship-Builders Co. began construction of a new cutter for the U.S. Coast Guard on January 1, 2018 and completed construction of the ship on March 31, 2019. To help finance construction, Ship-Builders took out an $8,200,000, 2-year, 7% loan on January 1, 2018. Interest on the loan was to be paid annually at the end of each year and the principal at the end. Ship-Builders has no other outstanding interest-bearing debt. Ship-Builders made the following expenditures in conjunction with this construction project:

Date	Amount
2/1/2018	$	1,600,000
3/1/2018		650,000
4/1/2018		600,000
8/1/2018		1,100,000
10/1/2018		700,000
11/1/2018		800,000
3/1/2019		2,500,000

A-How much interest should Ship-Builders Co. capitalize in 2018?

B-How much interest should Ship-Builders Co. expense in 2018?

(1) On January 1, 2018, Panorama Company acquired 80% of Scann Corporation for $6,400,000.

At the time of the acquisition, the book value of Scann's assets and liabilities was equal to the fair value except for equipment that was undervalued $80,000 with a four-year remaining useful life and inventories that were undervalued $20,000 and sold in 2018. Panorama separate net income in 2018 and 2019 was $1,100,000 and $1,150,000, respectively. Scann separate net income in 2018 and 2019 was $300,000 and $360,000, respectively. Dividend payments by Scann in 2018 and 2019 were $60,000 and $60,000, respectively

Required: Using equity method,

1. Calculate Investment in Scann shown on Panorama's ledger at December 31, 2018 and 2019.
2. Calculate Investment in Scann shown on the consolidated statements at December 31, 2018 and 2019.
3. Calculate consolidated net income for 2018 and 2019.
4. Calculate Noncontrolling interest balance on Panorama's ledger at December 31, 2018 and 2019.
5. Calculate Noncontrolling interest balance on the consolidated statements at December 31, 2018 and 2019.

On January 1, 2018, Twister Enterprises, a manufacturer of a variety of transportable spin rides, issues $540,000 of 7% bonds, due in 10 years, with interest payable semiannually on June 30 and December 31 each year.

if the market interest rate is 7%, the bonds will issue at $510,000. Record the bond issue on January 1, 2018, and the first two semiannual interest payments on June 30, 2018, and December 31, 2018. (If no entry is required for a transaction/event, select "No journal entry required" i

If the market interest rate is 8%, the bonds will issue at $503,306. Record the bond issue on January 1, 2018, and the first two semiannual interest payments on June 30, 2018, and December 31, 2018.

If the market interest rate is 6%, the bonds will issue at $580,169. Record the bond issue on January 1, 2018, and the first two semiannual interest payments on June 30, 2018, and December 31, 2018. (If no entry is required for a transaction/event, select "No journal entry required" in the first account field.)

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:

January 1, 2018	$	1,350,000
March 1, 2018		1,080,000
June 30, 2018		1,280,000
October 1, 2018		1,080,000
January 31, 2019		342,000
April 30, 2019		675,000
August 31, 2019		972,000

On January 1, 2018, the company obtained a $3,800,000 construction loan with a 15% interest rate. The loan was outstanding all of 2018 and 2019. The company’s other interest-bearing debt included two long-term notes of $4,000,000 and $6,000,000 with interest rates of 8% and 10%, 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.
2. What is the total cost of the building?
3. Calculate the amount of interest expense that will appear in the 2018 and 2019 income statements.

1 & 3. 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.)

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.)

	2018 2019 Interest capitalized $474,000 Interest expense

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

	Total cost of building

Instructions
Before beginning work on this assignment, please review the expanded grading rubric for specific instructions relating to content and formatting. See research evaluation checklist below. Using this checklist read and evaluate the article “Diagnosed with Breast Cancer While on a Family History Screening Programme: An Exploratory Qualitative Study.” To support your work, use your course and textbook readings and also use the South University Online Library. As in all assignments, cite your sources in your work and provide references for the citations in APA format. Submission Details: Your assignment should be addressed in a 2- to 3-page document. Submit your documents to the Submissions Area by the due date assigned.
Due Date
Jun 26, 2018 11:59 PM Research Evaluation Checklist Complete the checklist below for the study/article you are to evaluate. - Define topic and need. What phenomenon does the study investigate? Is the phenomenon a problem, an opportunity, or a dilemma? What symptoms (easily observable signs) indicate that it is a problem, opportunity or a dilemma? How do people who know this organization explain these symptoms? What do administrators want to know about the phenomenon? How can it be expressed in manageable terms? - Assess relevant knowledge. How much is already known? Is additional background information necessary? Should this research be conducted? Is the topic a special case of a broader, more fundamental and important problem? - Identify variables and measures, and research questions and hypotheses. What variables associated with the phenomenon are investigated? How are the variables measured? What are the research questions? What specific hypotheses are formulated? - Identify and analyze the research design. What is the research design—exploratory, descriptive, or causal research? Is this non-experimental, quasi-experimental, or experimental research? What is the nature of data—primary or secondary? What is the source of data—interviews, questionnaires, existing databases? Are answers obtained through interviews and questionnaires objective? -  Analyze the sample. What is the population from which the respondents have been selected? How large is the sample? Is it random, stratified, or other sample? - Gather data. How are data gathered? Does the procedure of gathering data ensure objectivity? - Analyze data. Are the data words (qualitative data) or numbers (quantitative)? How are qualitative data analyzed? How are quantitative data recorded and checked for accuracy? What statistical methods are used to analyze data? - Assess results. What are the answers to research questions? Are hypotheses supported? What evidence did the study produce that helps answer research questions or support/refute hypotheses? Evaluate recommendations. What recommendations can be made on the basis of results? What recommendations are made that cannot be supported with results? - Evaluate the study. What limitations does the study have? What improvements in research design can be recommended?

Instructions
Before beginning work on this assignment, please review the expanded grading rubric for specific instructions relating to content and formatting. See the research evaluation checklist below. Using this checklist read and evaluate the article “Diagnosed with Breast Cancer While on a Family History Screening Programme: An Exploratory Qualitative Study.” To support your work, use your course and textbook readings and also use the South University Online Library. As in all assignments, cite your sources in your work and provide references for the citations in APA format. Submission Details: Your assignment should be addressed in a 2- to 3-page document. Submit your documents to the Submissions Area by the due date assigned.
Due Date
Jun 26, 2018 11:59 PM

Research Evaluation Checklist

Complete the checklist below for the study/article you are to evaluate.

Define topic and need.

What phenomenon does the study investigate?

Is the phenomenon a problem, an opportunity, or a dilemma?

What symptoms (easily observable signs) indicate that it is a problem, opportunity or a dilemma?

How do people who know this organization explain these symptoms? What do administrators want to know about the phenomenon?

How can it be expressed in manageable terms?

Assess relevant knowledge.

How much is already known?

Is additional background information necessary? Should this research be conducted?

Is the topic a special case of a broader, more fundamental and important problem?

Identify variables and measures, and research questions and hypotheses.

What variables associated with the phenomenon are investigated? How are the variables measured?

What are the research questions?

What specific hypotheses are formulated?

Identify and analyze the research design.

What is the research design—exploratory, descriptive, or causal research? Is this non-experimental, quasi-experimental, or experimental research? What is the nature of data—primary or secondary?

What is the source of data—interviews, questionnaires, existing databases? Are answers obtained through interviews and questionnaires objective?

Analyze the sample.

What is the population from which the respondents have been selected? How large is the sample?

Is it random, stratified, or other sample?

Gather data.

How are data gathered?

Does the procedure of gathering data ensure objectivity?

Analyze data.

Are the data words (qualitative data) or numbers (quantitative)? How are qualitative data analyzed?

How are quantitative data recorded and checked for accuracy? What statistical methods are used to analyze data?

Assess results.

What are the answers to research questions? Are hypotheses supported?

What evidence did the study produce that helps answer research questions or support/refute hypotheses?

Evaluate recommendations.

What recommendations can be made on the basis of results?

What recommendations are made that cannot be supported with results?

Evaluate the study.

What limitations does the study have?

What improvements in research design can be recommended?