The accounts receivable balance for Renue Spa at December 31, 2015, was $85,000. Also on that date, the balance in the Allowance for Doubtful Accounts was $2,300. During 2016, $2,700 of accounts receivable were written off as uncollectible. In addition, Renue unexpectedly collected $180 of receivables that had been written off in a previous accounting period. Services provided on account during 2016 were $220,000, and cash collections from receivables were $222,018. Uncollectible accounts expense was estimated to be 1 percent of the sales on account for the period.

a. Record the transactions in general journal form and post to T-accounts. (If no entry is required for a transaction/event, select "No journal entry required" in the first account field.)

b. Based on the preceding information, compute (after year-end adjustment):

(1) Balance of allowance for doubtful accounts at December 31, 2016.

(2) Balance of accounts receivable at December 31, 2016.

(3) Net realizable value of accounts receivable at December 31, 2016.

Voter Turnout. Minnesota had the highest turnout rate of any state for the 2016 presidential election. (United States Election Project website) Political analysts wonder if turnout in rural Minnesota was higher than turnout in the urban areas of the state. A sample shows that 663 of 884 registered voters from rural Minnesota voted in the 2016 presidential election, while 414 out of 575 registered voters from urban Minnesota voted.

1. Formulate the null and alternative hypotheses that can be used to test whether registered voters in rural Minnesota were more likely than registered voters in urban Minnesota to vote in the 2016 presidential election.
2. What is the proportion of sampled registered voters in rural Minnesota that voted in the 2016 presidential election?
3. What is the proportion of sampled registered voters in urban Minnesota that voted in the 2016 presidential election?
4. At α = 0.05, test the political analysts' hypothesis. What is the p-value and what conclusion do you draw from your results?

On January 1, 2016, Tiger Company purchased 6,720 shares of Eagle Corporation’s common stock when Eagle had 22,400 shares outstanding. On that date, the following information pertained to Eagle:

Eagle Corporation Balance Sheet January 1, 2016

Depreciable assets (remaining life, 8 years) Book Value $600,000.00 Fair Value $620,000.00
Other non-depreciable assets Book Value 290,000.00 Fair Value 300,000.00
Total Book Value $890,000.00 Fair Value $920,000.00
Liabilities Book Value $300,000.00 Fair Value $330,000.00
Shareholders’ equity Book value $590,000.00
Total $890,000.00
During 2016, Eagle earned net income of $120,000 and paid total dividends of $48,000. Required: Prepare the journal entries of Tiger related to its share of Eagle’s net income and dividends in 2016.

Prepare the journal entries of Tiger on December 31 related to its share of Eagle’s net income and receipt of dividends in 2016. (6 Accounts)

Weiland Co. shows the following information on its 2016 income statement: sales = $158,500; costs = $80,800; other expenses = $4,100; depreciation expense = $9,800; interest expense = $7,300; taxes = $19,775; dividends = $7,750. In addition, you're told that the firm issued $3,700 in new equity during 2016 and redeemed $6,100 in outstanding long-term debt.

a. What is the 2016 operating cash flow? (Do not round intermediate calculations and round your answer to the nearest whole number, e.g., 32.)

b. What is the 2016 cash flow to creditors? (Do not round intermediate calculations and round your answer to the nearest whole number, e.g., 32.)

c. What is the 2016 cash flow to stockholders? (Do not round intermediate calculations and round your answer to the nearest whole number, e.g., 32.)

d. If net fixed assets increased by $20,800 during the year, what was the addition to NWC? (Do not round intermediate calculations and round your answer to the nearest whole number, e.g., 32.)

Consider the following abbreviated financial statements for Cabo Wabo, Inc.:
  

In 2016, the company purchased $5,891 in new fixed assets. The tax rate is 30 percent.

1. How much in fixed assets did the company sell? (Do not round intermediate calculations and round your answer to the nearest whole number, e.g., 32.)

Fixed assets sold            $ 1896

2. What is the cash flow from assets for the year? (Do not round intermediate calculations and round your answer to the nearest whole number, e.g., 32.)

Depreciation by Three Methods; Partial Years Razar Sharp Company purchased equipment on July 1, 2014, for $70,200. The equipment was expected to have a useful life of three years, or 6,480 operating hours, and a residual value of $2,160. The equipment was used for 1,200 hours during 2014, 2,300 hours in 2015, 1,900 hours in 2016, and 1,080 hours in 2017.

Required: Determine the amount of depreciation expense for the years ended December 31, 2014, 2015, 2016, and 2017, by (a) the straight-line method, (b) units-of-output method, and (c) the double-declining-balance method.

Note: FOR DECLINING BALANCE ONLY, round the multiplier to four decimal places. Then round the answer for each year to the nearest whole dollar.

a. Straight-line method Year Amount 2014 $ 2015 $ 2016 $ 2017 $

b. Units-of-output method Year Amount 2014 $ 2015 $ 2016 $ 2017 $

c. Double-declining-balance method Year Amount 2014 $ 2015 $ 2016 $ 2017 $

A foreign direct investment is acquiring certain “…assets with the intent to control and manage them.”  (International Business, 2012). These types of investments are long term, as the time, money and resources that are put into acquiring them are vast! A “foreign direct investment is when an individual or business owns 10% or more of foreign company…it [is] part of his or her stock portfolio.” (Amadeo, 2018).

Foreign direct investment helps countries thrive that have them within it. These operations aid the communities that they are in by providing work to their citizens, cash flow in the community, and stability for numerous reasons. According to the article, Foreign Direct Investment, Its Pros, Cons, and Importance to You: How FDI Affects Your Life, written by Kimberly Amadeo, it states that,

“In 2017, global foreign direct investment was $1.52 trillion, according to the United Nations. The FDI is down 16 percent from 2016's record of $1.8 trillion. The decline was due to a 27 percent drop in developed countries. Investments returned to normal levels in the United States after spiking in 2016…In 2017, developing countries received 37 percent of total global FDI. They received 43 of worldwide investment. Investments rose 2 percent in Asia, the largest recipient region in the world”.

There are several types of direct foreign investments. To name a few there is an outward FDI, which is money coming into a country and outward FDI, which is a company who expands into another country, also sometimes known as a greenfield investment. "Horizontal FDI investment occurs when a company is trying to open up a new market...A vertical FDI is when a company invests internationally to provide input into its core operations--usually into its home country."

Please respond in 100-150 words

For the Disney Company, provide a brief detail of the lawsuit. Because the Beef lawsuit is included in the footnote, what does this tell you about the company belief regarding the merit of the lawsuit?

14 Commitments and Contingencies

Commitments

The Company has various contractual commitments for broadcast rights for sports, feature films and other programming, totaling approximately $51.0 billion, including approximately $0.4 billion for available programming as of October 1, 2016, and approximately $48.7 billion related to sports programming rights, primarily college football (including bowl games and the College Football Playoff) and basketball, NBA, NFL, MLB, US Open Tennis, various soccer rights, the Wimbledon Championships and the Masters golf tournament.

The Company has entered into operating leases for various real estate and equipment needs, including retail outlets and distribution centers for consumer products, broadcast equipment and office space for general and administrative purposes. Rental expense for operating leases during fiscal years 2016, 2015 and 2014, including common-area maintenance and contingent rentals, was $847 million, $859 million and $883 million, respectively.

The Company also has contractual commitments for two new cruise ships, creative talent and employment agreements and unrecognized tax benefits. Creative talent and employment agreements include obligations to actors, producers, sports, television and radio personalities and executives.

Contractual commitments for broadcast programming rights, future minimum lease payments under non-cancelable operating leases, cruise ships, creative talent and other commitments totaled $60.8 billion at October 1, 2016, payable as follows:

Certain contractual commitments, principally broadcast programming rights and operating leases, have payments that are variable based primarily on revenues and are not included in the table above.

The Company has non-cancelable capital leases, primarily for land and broadcast equipment, which had gross carrying values of $464 million and $469 million at October 1, 2016 and October 3, 2015, respectively. Accumulated amortization related to these capital leases totaled $216 million and $196 million at October 1, 2016 and October 3, 2015, respectively. Future payments under these leases as of October 1, 2016 are as follows:

Contractual Guarantees

The Company has guaranteed bond issuances by the Anaheim Public Authority that were used by the City of Anaheim to finance construction of infrastructure and a public parking facility adjacent to the Disneyland Resort. Revenues from sales, occupancy and property taxes from the Disneyland Resort and non-Disney hotels are used by the City of Anaheim to repay the bonds. In the event of a debt service shortfall, the Company will be responsible to fund the shortfall. As of October 1, 2016, the remaining debt service obligation guaranteed by the Company was $316 million, of which $51 million was principal. To the extent that tax revenues exceed the debt service payments in subsequent periods, the Company would be reimbursed for any previously funded shortfalls. To date, tax revenues have exceeded the debt service payments for the Anaheim bonds.

Legal Matters

Beef Products, Inc. v. American Broadcasting Companies, Inc. On September 13, 2012, plaintiffs filed an action in South Dakota state court against certain subsidiaries and employees of the Company and others, asserting claims for defamation arising from alleged false statements and implications, statutory and common law product disparagement, and tortious interference with existing and prospective business relationships. The claims arise out of ABC News reports published in March and April 2012 about a product, Lean Finely Textured Beef, that was included in ground beef and hamburger meat. Plaintiffs’ complaint sought actual and consequential damages in excess of $400 million (which in March 2016 they asserted could be as much as $1.9 billion), statutory damages (including treble damages) pursuant to South Dakota’s Agricultural Food Products Disparagement Act, and punitive damages. Trial is set for June 2017. At this time, the Company is not able to predict the ultimate outcome of this matter, nor can it estimate the range of possible loss.

The Company, together with, in some instances, certain of its directors and officers, is a defendant or codefendant in various other legal actions involving copyright, breach of contract and various other claims incident to the conduct of its businesses.

Management does not believe that the Company has incurred a probable material loss by reason of any of the above actions.

Long-Term Receivables and the Allowance for Credit Losses

The Company has accounts receivable with original maturities greater than one year related to the sale of television program rights and vacation ownership units. Allowances for credit losses are established against these receivables as necessary.

The Company estimates the allowance for credit losses related to receivables from the sale of television programs based upon a number of factors, including historical experience and the financial condition of individual companies with which we do business. The balance of television program sales receivables recorded in other non-current assets, net of an immaterial allowance for credit losses, was $0.9 billion as of October 1, 2016. Fiscal 2016 activity related to the allowance for credit losses was not material.

The Company estimates the allowance for credit losses related to receivables from sales of its vacation ownership units based primarily on historical collection experience. Estimates of uncollectible amounts also consider the economic environment and the age of receivables. The balance of mortgage receivables recorded in other non-current assets, net of a related allowance for credit losses of approximately 4%, was $0.7 billion as of October 1, 2016. Fiscal 2016 activity related to the allowance for credit losses was not material.

Must be in C++ and we can not use STR[] we must use STR.at()

Write a program that:

1. Declares a variable suitable for holding a person’s name
2. Prompts the user to enter a person’s name with the text Enter name:
3. Reads the user's input and stores it in the variable created in step 1
4. Outputs the following information about the name they entered
   a. The index of the last character in the name
   b. The last 3 characters of the first name
   c. The first 3 characters of the last name
   Your output should look like the examples below. **Note: Your code should account for the fact that the user might enter a middle name or initial.

Example 1:

Enter name: Grace Hopper
Index of last character: 11
Last 3 characters of first name: ace
First 3 characters of last name: Hop

Example 2:

Enter name: Dorothy J. Vaughan
Index of last character: 17
Last 3 characters of first name: thy
First 3 characters of last name: Vau

This is my code:

#include <iostream>
#include <string>
using namespace std;

int main()
{
   string userFirstname;
   string userLastname;
   string userMiddlename;

   cout << "Enter Name: ";
   cin >> userFirstname;
   cin >> userMiddlename;
   cin >> userLastname;
   cout << userFirstname << userMiddlename << userLastname << endl;

   cout << "Index of last character: ";
   cout << ((userFirstname.size() + userLastname.size()) - 1);
   cout << endl;

   cout << "Last 3 characters of first name: ";
   cout << (userFirstname.at(userFirstname.size() - 3)) << (userFirstname.at(userFirstname.size() - 2)) << (userFirstname.at(userFirstname.size() - 1)) << endl;

   cout << "First 3 characters of last name: ";
   cout << userLastname.at(1) << userLastname.at(2) << userLastname.at(3) << endl;

   return 0;
}

1. Write a BASH shell script (see the Important Notes section) that acts as a DOS command interpreter (the user enters the DOS command and the script executes the corresponding Linux command).
   • The script should loop continuously until the user enters the QUIT command
   • Prior to accepting a command, display a prompt containing your first name and the greater than symbol (>)
     • Example prompt: linux>
   • The DOS command, and any arguments, should be stored in variables
     • $command – the DOS command (required)
     • $arg1 – the first argument (optional)
     • $arg2 – the second argument (optional)
       Note: Only some DOS/Linux commands will require one or both argument variables.
   • The script should use case statements to select the appropriate Linux command
     • If an unknown DOS command is entered, display the error message, Command Not Found!
2. Refer to the table below for a list of DOS commands and their Linux counterparts (COMMAND [ARG 1] [ARG 2])
   

1. DOS Command *	Linux Command
   CHDIR [target directory]	cd [target directory]
   CLS	clear
   COPY [source file] [destination file]	cp [source file] [destination file]
   CREATEDIR [directory name]	mkdir [directory name]
   CREATEFILE [file name]	touch [file name]
   DELETE [file name]	rm [file name]
   DIR [file name | directory name | wildcard]	ls [file name | directory name | wildcard]
   MOVE [source] [destination]	mv [source] [destination]
   PRINT [message to print]	echo [message to print]
   QUIT	N/A
   RENAME [old name] [new name]	mv [old name] [new name]
   TYPE [file name]	cat [file name]
   * Assume DOS commands are case-insensitive (i.e., DIR is the same as dir).