Matthew, Inc. owns 30 percent of the outstanding stock of Lindman Company and has the ability to significantly influence the investee’s operations and decision making. On January 1, 2018, the balance in the Investment in Lindman account is $419,000. Amortization associated with this acquisition is $15,600 per year. In 2018, Lindman earns an income of $135,000 and declares cash dividends of $45,000. Previously, in 2017, Lindman had sold inventory costing $30,400 to Matthew for $38,000. Matthew consumed all but 25 percent of this merchandise during 2017 and used the rest during 2018. Lindman sold additional inventory costing $41,800 to Matthew for $55,000 in 2018. Matthew did not consume 40 percent of these 2018 purchases from Lindman until 2019.

1. What amount of equity method income would Matthew recognize in 2018 from its ownership interest in Lindman?

2. What is the equity method balance in the Investment in Lindman account at the end of 2018?

Use EXCEL

1. Construct Distribution:
   1. For each variable, construct Empirical distribution: Frequency Distribution and Relative Frequency Distribution (and if warranted, construct Cumulative Relative Distribution.)
   2. Apply a meaningful chart type to present each of the Relative Frequency Distribution (and Cum. Rel. Freq.) calculated in part “a”. (Freq. Dist. Plot is not necessary).

Seeking two individual responses to the following posts below.

Discussion Question:

Empirical social science research must remain value free. This position is practical and preserves the objectivity of the social sciences (Ciaffa, 1998). Explain your understanding of the above statement using examples from your specific area of social science specialization

Post #1:

The above statement in my view, highlights that the research of social science, should be conducted without the inclination of the researcher’s own values (such as personal, political and or religious) beliefs, interfering with the research process. In essence the research should be evidential based and factual. For example if Psychologist have to make a diagnosis the diagnosing they would have to examine the signs and the symptoms exhibited by the patient to derive at the prognosis. That prognosis must be based on the studies conducted whereby the relevant evidence is obtained to substantiate such prognosis and hence, the methods of treatment can be administered. The conclusion arrived at as the result of inquiry and investigation should be independent of race, culture, colour, occupation, religion and political predisposition of the investigation. If the Psychologist is expected to be truly objective, then it must be independent of any subjective elements or any personal desire that the Psychologist may have. Neuman (2014) highlights a number of characteristics associated with positivism, one of which is that, Social Science should be value-free and objective. Being objective is to uncover truths about the world. To uncover the truth about the world, one must aspire to eliminate personal biases, prior beliefs, and emotional and personal involvement. This could be done through quantitative data, which is not subjective, such as using official statistics. These are usually analyzed to discern patterns and establish causation. (Notes) Having read (Ciaffa, 1998) and Max Weber cited in (Coser, 1977) (Max Webers Concept of value Free Research) I came to the conclusion that in order for sociology to make a significant contribution to society, it need to be free from personal opinions, experience and biasness, otherwise it is unlikely to be taken seriously or have an impact on society or social policy.

Post #2

Empirical research is defined as any research where conclusions of the study is strictly drawn from concretely empirical evidence, and therefore “verifiable” evidence (Bhat, n.d.). Thus empirical research is based on observed and measured phenomena and derives knowledge from actual experience rather than from theory or belief. (Penn State Library, 2020). Considering the nature of psychology, which is the study of the mind and how it influences behavior, value-freedom is critical but I am not certain that it is attainable. Bierstedt, cited by Haralambos & Holburn (1991 p.948) posits that objectivity means that the conclusions arrived at as the result of inquiry and investigation are independent of the race, color, creed, occupation, nationality, religion, moral preference, and political predisposition of the investigator. That is to say that, if we are to arrive at the truth, then we must divorce those preconceived notion that we hold dear. It is difficult, as humans, to hold unbiased views on issues we feel strongly about. Even in the face of evidence, that contradicts our view, we steadfastly hold on, as if the evidence were irrelevant, and we, incapable of being objective
For the past two months at least, we have been bombarded with scenes of racial injustice pervasive in the United States and indeed the around the world. For example, as a black psychologists, I may want to find out whether these injustices had an effect on black children’s sense of safety. I remember watching a video of a black child playing basketball in his yard and hiding behind his parents vehicle when he saw an approaching police car. Straight away, I have already formed a judgement, because of the child’s reaction, and my own adverse reaction to the many instances of racial injustice that I have seen. Yet, the statement, is requiring, that for my research to be taken seriously, I must put my aside my blackness and all other factors that may adversely affect the outcome of my research. Although I see the critical need for objectivity, I question to what extent researchers can truly divorce themselves from the study.

In this lab, you will practice the use of array by building an simple maze game, where your task is to control the prince to defeat the monster and save Snow White. You have to work based on the given skeleton code.

Game Description

The Snow White is detained in the maze by the monster, who needs the prince's help to rescure her out from the exit.

The pre-set maze is shown below, with width 11 and height 8. The maze is saved in 1D array in main().

              ###  ######
              #P         
              ###### ### 
              # #     # #
                   #  #  
              W # # # # #
              ## M      #
              ## ###S #E#
            

The symbol '#' represents a wall, 'P' is the prince player, 'S' is Snow White, 'M' is the monster, 'W' is the weapon, and 'E' is the exit. Locations of the prince and monster ares stored in an array {x, y}, where x defines column number, y defines row number in main(). Prince 'P' and monster 'M' can only move one step for each move.

The top left of the maze is with coordinates (0,0). The x-coordinate goes positive to the right and y-coordinate goes positive to the bottom. For example, initially the prince 'P' is at coordinate (1,1), the monster 'M' is at coordinate (3,6), and exit 'E' is at coordinate (9, 7). The ascii maze allows the user to input movement (e.g. 'a' left, 'w' up, 'd' right, and 's' down) to control prince 'P'. The monster 'M' is repetitively walking back and forth along the next-to-last line.

When the monster 'M' and prince 'P' can see each other, which means they are in the same line or column, and there is no blocking wall '#' in that straight line/column connecting them, prince 'P' will fight with the monster 'M'. If the weapon 'W' has been fetched by the prince, the monster will be killed and 'M' will disappear from the maze. If not, the prince will be caught and game over.

How to fetch the weapon 'W': The weapon 'W' can be fetched only when the prince 'P' reaches its location. Then, 'W' will disappear from the maze.

How to save Snow White 'S': The Snow White 'S' can be saved only when the prince 'P' reaches its location ('S' will also disappear from the maze after 'P' reaches its location) and take it out from the exit 'E'.

Rules: If the player's movement hits the wall, goes beyond the maze boundary, doesn't fall to the four movement directions or caught by the monster, the prince will be killed and game over. Only when the prince reaches to the exit 'E' after saving Snow White 'S', he wins and game ends.

Hint:
1. We store the status of the monster, weapon, Snow White, ect., in a bool array status_list in the main function and you should update it accordingly, such as whether the weapon has been fetched or not.
2. The position (x, y) can be represented as x + width * y in 1D array.
3. Please read the main function first to have a general understanding of the control logic of this game. The code comments are also important hints.

Tasks

Task 1: Write the function find_pos to store the position of a given symbol in related position array.

Task 2: Write the function is_valid_move to check return if the move is valid or not，including whether the prince's movement hits the wall, goes beyond the maze boundary or doesn't fall to the four movement directions.

Task 3: Write the function update_pos to update the position info.

Task 4: Write the function check_visible to check whether the prince & monster will see each other based on the positions of prince & monster.

Task 5: Fill the function update_maze, which is to update update the position informations, status of prince, monster, weapon & snow white and update the symbols of the maze. There are three missing parts for this incomplete function.

Sample Output

Sample Output for Winning:

  ***************************************************************
  *** Welcome to the maze! Let's start saving our snow white! ***
  ***************************************************************
  The prince (P) is in {1, 1}
  The monster (M) is in {3, 6}
  The exit (E) is in {9, 7}
  ###  ######
  #P         
  ###### ### 
  # #     # #
       #  #  
  W # # # # #
  ## M      #
  ## ###S #E#
  Your (the prince) current position is at: (1, 1)
  Please enter your move: (up:w, down:s, left:a, right:d)  d
  ###  ######
  # P        
  ###### ### 
  # #     # #
       #  #  
  W # # # # #
  ##  M     #
  ## ###S #E#
  Your (the prince) current position is at: (2, 1)
  Please enter your move: (up:w, down:s, left:a, right:d)  d
  ###  ######
  #  P       
  ###### ### 
  # #     # #
       #  #  
  W # # # # #
  ##   M    #
  ## ###S #E#
  . 
  . 
  . 
  . 
  . 
  .  
  Your (the prince) current position is at: (1, 4)
  Please enter your move: (up:w, down:s, left:a, right:d)  a
  ###  ######
  #          
  ###### ### 
  # #     # #
  P    #  #  
  W # # # # #
  ## M      #
  ## ###S #E#
  Your (the prince) current position is at: (0, 4)
  Please enter your move: (up:w, down:s, left:a, right:d)  s
  ###  ######
  #          
  ###### ### 
  # #     # #
       #  #  
  P # # # # #
  ##  M     #
  ## ###S #E#
  Your (the prince) current position is at: (0, 5)
  Please enter your move: (up:w, down:s, left:a, right:d)  w
  ###  ######
  #          
  ###### ### 
  # #     # #
  P    #  #  
    # # # # #
  ##   M    #
  ## ###S #E#
  Your (the prince) current position is at: (0, 4)
  Please enter your move: (up:w, down:s, left:a, right:d)  d
  ###  ######
  #          
  ###### ### 
  # #     # #
   P   #  #  
    # # # # #
  ##    M   #
  ## ###S #E#
  . 
  . 
  . 
  . 
  . 
  .  
  Your (the prince) current position is at: (3, 4)
  Please enter your move: (up:w, down:s, left:a, right:d)  s
  ###  ######
  #          
  ###### ### 
  # #     # #
       #  #  
    #P# # # #
  ##       M#
  ## ###S #E#
  Your (the prince) current position is at: (3, 5)
  Please enter your move: (up:w, down:s, left:a, right:d)  s
  ###  ######
  #          
  ###### ### 
  # #     # #
       #  #  
    # # # # #
  ## P      #
  ## ###S #E#
  . 
  . 
  . 
  . 
  . 
  .  
  Your (the prince) current position is at: (5, 6)
  Please enter your move: (up:w, down:s, left:a, right:d)  d
  ###  ######
  #          
  ###### ### 
  # #     # #
       #  #  
    # # # # #
  ##    P   #
  ## ###S #E#
  Your (the prince) current position is at: (6, 6)
  Please enter your move: (up:w, down:s, left:a, right:d)  s
  ###  ######
  #          
  ###### ### 
  # #     # #
       #  #  
    # # # # #
  ##        #
  ## ###P #E#
  Your (the prince) current position is at: (6, 7)
  Please enter your move: (up:w, down:s, left:a, right:d)  w
  ###  ######
  #          
  ###### ### 
  # #     # #
       #  #  
    # # # # #
  ##    P   #
  ## ###  #E#
  . 
  . 
  . 
  . 
  . 
  .  
  Your (the prince) current position is at: (8, 6)
  Please enter your move: (up:w, down:s, left:a, right:d)  d
  ###  ######
  #          
  ###### ### 
  # #     # #
       #  #  
    # # # # #
  ##       P#
  ## ###  #E#
  Your (the prince) current position is at: (9, 6)
  Please enter your move: (up:w, down:s, left:a, right:d)  s
  Amazing! You have completed the maze!

=======================================Skeleton Code==============================

#include <iostream>
#include <algorithm>

using namespace std;

// width and height of the maze
const int WIDTH = 11;
const int HEIGHT = 8;

// Given
void print_maze(const char maze[]) {
    for (int i = 0; i < WIDTH * HEIGHT; i++) {
        cout << maze[i];
        if ((i + 1) % WIDTH == 0)
            cout << endl;
    }
}

// Task 1: find the position of a symbol
void find_pos(const char maze[], char symbol, int pos[]) {
    // TODO

}

// Task 2: check whether the move is valid or not based on the current position, including
// 3 situations: 1) hit the wall 2) goes beyond the maze boundary 3) illegal 'move' character, besides the defined 4 control directions.
bool is_valid_move(const char maze[], int pos[], char move) {
    // TODO

}

// Task 3: update the position info
void update_pos(int pos[], char move) {
    // TODO
        
}

// Task 4: check whether the prince & monster will see each other based on the positions of prince & monster
bool check_visible(const char maze[], const int prince_pos[], const int monster_pos[]) {
    // TODO

}

// Task 5: To update the position informations, status of prince, monster, weapon & snow white and 
// update the symbols of the maze
// Fill in the three missing parts for this incomplete Function 
//
// status_list[] stores the status of the objects in the game
//      First element:  true if the monster 'M' is alive; otherwise false
//      Second element: false if the weapon 'W' has not been fetched; otherwise true 
//      Third element:  false if the Snow White 'S' has not been reached; otherwise true 
//      Last element:   true the prince 'P' is alive; otherwise false
void update_maze(char maze[], int prince_pos[], char prince_move, int monster_pos[], char& monster_move, bool status_list[]) {
        
    // remove 'P' from the old position
    maze[prince_pos[1] * WIDTH + prince_pos[0]] = ' ';

    // update the position info of the prince
    update_pos(prince_pos, prince_move);

    // update the status of the weapean
    if (maze[prince_pos[1] * WIDTH + prince_pos[0]] == 'W')
        // TODO:
        // fill one line inside the above if statement to update the status of the weapon
    
    // update the status of snow white
    if (maze[prince_pos[1] * WIDTH + prince_pos[0]] == 'S')
        // TODO
        // fill one line inside the above if statement to update the status of the snow white


    // move prince to the new position
    maze[prince_pos[1] * WIDTH + prince_pos[0]] = 'P'; // assign 'P' to new position
                
    if (status_list[0]){ // if the monster is alive
        maze[monster_pos[1] * WIDTH + monster_pos[0]] = ' '; // remove 'M' 
        if (is_valid_move(maze, monster_pos, monster_move))
            update_pos(monster_pos, monster_move);
        else {
            monster_move = (monster_move == 'a') ? 'd': 'a';
            update_pos(monster_pos, monster_move);
        }       
        maze[monster_pos[1] * WIDTH + monster_pos[0]] = 'M'; // assign 'M' to new position

        bool vis = check_visible(maze, prince_pos, monster_pos);

        if (vis and (!status_list[1]))
            // TODO:
            // fill one line inside the above if statement to update the status of the prince 'P'
            
        else if (vis and status_list[1]) {
            status_list[0] = false;   
            maze[monster_pos[1] * WIDTH + monster_pos[0]] = ' '; // remove 'M' 
        }  
    }
}

int main() {
    // initial maze definition
    char maze[HEIGHT*WIDTH] = {'#', '#', '#', ' ', ' ', '#', '#', '#', '#', '#', '#',
               '#', 'P', ' ', ' ', ' ', ' ', ' ', ' ', ' ', ' ', ' ',
               '#', '#', '#', '#', '#', '#', ' ', '#', '#', '#', ' ',
               '#', ' ', '#', ' ', ' ', ' ', ' ', ' ', '#', ' ', '#', 
               ' ', ' ', ' ', ' ', ' ', '#', ' ', ' ', '#', ' ', ' ', 
               'W', ' ', '#', ' ', '#', ' ', '#', ' ', '#', ' ', '#', 
               '#', '#', ' ', 'M', ' ', ' ', ' ', ' ', ' ', ' ', '#', 
               '#', '#', ' ', '#', '#', '#', 'S', ' ', '#', 'E', '#' };

    int prince_pos[2], monster_pos[2], exit_pos[2];
    // positions of the prince, monster & exit
    // {x, y}, x defines column number , y defines row number
    // e.g. prince_pos[0] stores the column number, while prince_pos[1] stores the row number
              
    // find the initial position of the prince, monster & exit 
    find_pos(maze, 'P', prince_pos);
    find_pos(maze, 'M', monster_pos);
    find_pos(maze, 'E', exit_pos);

    cout << "***************************************************************" << endl;
    cout << "*** Welcome to the maze! Let's start saving our snow white! ***" << endl;
    cout << "***************************************************************" << endl;
    cout << "The prince (P) is in {" <<  prince_pos[0] << ", " << prince_pos[1] << "}" << endl;
    cout << "The monster (M) is in {" <<  monster_pos[0] << ", " << monster_pos[1] << "}" << endl;
    cout << "The exit (E) is in {" <<  exit_pos[0] << ", " << exit_pos[1] << "}" << endl;

    char prince_move;
    char monster_move = 'd';

    /* 
       Status_list stores the status of the objects in the game
       First element:  true if the monster 'M' is alive; otherwise false
       Second element: false if the weapon 'W' has not been fetched; otherwise true 
       Third element:  false if the Snow White 'S' has not been reached; otherwise true 
       Last element:   true the prince 'P' is alive; otherwise false
    */
    bool status_list[] = {true, false, false, true}; // see comments above
    
    do {
        print_maze(maze);
                cout << endl;
        cout << "Your (the prince) current position is at: (" << prince_pos[0] << ", " << prince_pos[1] << ")" << endl;
        cout << "Please enter your move: (up:w, down:s, left:a, right:d)  ";
        cin >> prince_move;
        if (is_valid_move(maze, prince_pos, prince_move)) {
            update_maze(maze, prince_pos, prince_move, monster_pos, monster_move, status_list);

            if (!status_list[3]){ // prince is alive or not
                cout << "Game Over! Failed." << endl;
                return 0;
            }
            if (!status_list[2] && !(prince_pos[0] == exit_pos[0] && prince_pos[1] == exit_pos[1]))
                maze[exit_pos[1] * WIDTH + exit_pos[0]] = 'E';

        } else {
            cout << "Game Over! Failed." << endl;
            return 0;
        }
    } while (!(prince_pos[0] == exit_pos[0] && prince_pos[1] == exit_pos[1]) || !status_list[2]);

    cout << "Amazing! You have completed the maze!" << endl;
    return 0;
}

Ben is age 64 in 2018. He began receiving Social Security payments of $18,000 at age 63 and continues receive that amount in 2018. His normal retirement age is 67. Ben has been working part time as a consultant and earned $20,000 in 2018. What, if any, reduction will be applied to his 2018 annual Social Security benefits?

On October 1, 2018, the Allegheny Corporation purchased machinery for $314,000. The estimated service life of the machinery is 10 years and the estimated residual value is $6,000. The machine is expected to produce 550,000 units during its life.

Required:
Calculate depreciation for 2018 and 2019 using each of the following methods. Partial-year depreciation is calculated based on the number of months the asset is in service.

1. Straight line.
2. Sum-of-the-years’-digits.
3. Double-declining balance.
4. One hundred fifty percent declining balance.
5. Units of production (units produced in 2018, 28,000; units produced in 2019, 43,000).

Calculate depreciation for 2018 and 2019 using one hundred fifty percent declining balance. Partial-year depreciation is calculated based on the number of months the asset is in service. (Do not round your intermediate calculations and round your final answers to nearest whole number.)

Calculate depreciation for 2018 and 2019 using Units of production (units produced in 2018, 28,000; units produced in 2019, 43,000). Partial-year depreciation is calculated based on the number of months the asset is in service. (Round "Depreciation per unit rate" answers to 2 decimal places.)

Show less

The transactions listed below occurred in September 2018 for Aquamarines. Aquamarines uses the perpetual inventory system and estimates sales returns at the end of each month.

1) Using the General Journal tab, click Add Transaction to journalize each transaction. Click Post Transaction once you complete the entry, then repeat these steps for each transaction. 2) Click the Reports tab and review the results of recording these transactions on General Ledger. 3) Click Submit Work when complete.

09/03/2018 - Purchased merchandise inventory on account from Sharpner Wholesalers, $5,500. Terms 2/15, n/EOM, FOB shipping point.

09/04/2018-  Paid freight bill of $85 on September 3 purchase.

09/04/2018- Purchased merchandise inventory for cash of $1,600.

09/06/2018- Returned $1,300 of inventory from the September 3 purchase.

09/08/2018- Sold merchandise inventory to Herman Company, $5,700, on the account. Terms 2/15, n/35. Cost of goods, $2,565 (record two separate transactions).

09/09/2018- Purchased merchandise inventory on account from Tucker Wholesalers, $6,000. Terms 3/10, n/30, FOB destination.

09/10/2018-  Made payment to Sharpner Wholesalers for goods purchased on September 3, less the return and the discount.

09/12/2018- Received payment from Herman Company, less the discount.

09/13/2018- After negotiations, I received a $500 allowance from Tucker Wholesalers.

09/15/2018-  Sold merchandise inventory to Jerome Company, $2,800, on the account. Terms n/EOM. Cost of goods, $1,200 (record two separate transactions).

09/22/2018- Made payment less allowance to Tucker Wholesalers for goods purchased on September 9.

09/23/2018- Jerome Company returned $200 of the merchandise sold on September 15. Cost of goods, $80 (record two separate transactions).

09/25/2018- Sold merchandise inventory to Small for $1,800 on account that costs $738. Terms of 3/10, n/30 were offered, FOB shipping point. As a courtesy to Small, $40 of freight was added to the invoice for which cash was paid by Aquamarines (record two separate transactions).

09/29/2018- Received payment from Small, less discount.

09/30/2018- Received payment from Jerome Company, less the return.

Required information

[The following information applies to the questions displayed below.]

Actuary and trustee reports indicate the following changes in the PBO and plan assets of Lakeside Cable during 2018:

($ in millions)

3. Prepare a pension spreadsheet to assist you in determining end of 2018 balances in the PBO, plan assets, prior service cost—AOCI, the net loss—AOCI, and the pension liability. (Enter your answers in millions (i.e., 10,000,000 should be entered as 10). Enter credit amounts with a minus sign and debit amounts with a positive sign.)
  

Required information

[The following information applies to the questions displayed below.]

Actuary and trustee reports indicate the following changes in the PBO and plan assets of Lakeside Cable during 2018:

($ in millions)

3. Prepare a pension spreadsheet to assist you in determining end of 2018 balances in the PBO, plan assets, prior service cost—AOCI, the net loss—AOCI, and the pension liability. (Enter your answers in millions (i.e., 10,000,000 should be entered as 10). Enter credit amounts with a minus sign and debit amounts with a positive sign.)
  

On July 1, 2018, Kit Kat Company purchased $400,000 of Kool Company’s 10%, 10-year bonds for $354,118, reflecting a 12% market rate. Interest on the bonds is paid semi-annually on December 31 and June 30.

Requirement 1: On July 1, 2018, what entry did Kit Kat record for the purchase of the bonds? Below the entry, show the effect of the transaction on the 2018 financial statements.

ASSETS        =          LIABILITIES             +          SHAREHOLDERS’ EQUITY         2018 NET INCOME

Requirement 2: On December 31, 2018, what entry did Kit Kat record for the receipt of a semiannual interest payment from Kool Co? Below the entry, show the effect of the transaction on the 2018 financial statements. Kit Kat recorded interest using the effective interest method.

ASSETS        =          LIABILITIES             +          SHAREHOLDERS’ EQUITY         2018 NET INCOME

Requirement 3: At the end of 2018, the fair value of the Kool Co. bonds is $344,000. Show the amount reported for the investment on the 2018 balance sheet if the investment is classified as a:

                     Trading security                                                                          Held-to-maturity security                

Requirement 4: If Kit Kat holds the Kool Co. bonds for 10 years (to maturity), what is the total amount of interest revenue Kit Kat will recognize? SHOW COMPUTATIONS TO SUPPORT YOUR ANSWER.