Pension data for Barry Financial Services Inc. include the following:

Required:
1. Determine pension expense for 2018.
2. Prepare the journal entries to record pension expense, gains and losses (if any), funding, and retiree benefits for 2018.

Firstly, I wasn't sure exactly where to put this. It's a typesetting query but the scope is greater than TEX; however it's specific also to physics and even more specific to this site.

I've recently been reading a style guide for scientific publications (based on ISO 31-11), however there was no mention of quantum mechanical operators. I've seen them written a few ways and was wondering if there was a decision handed down from "up above" that any particular way is best.

H -- I see this most commonly but I suspect it's mostly due to (mild) laziness to not distinguish it from a variable.
H^ -- This is nicer to me because it makes the distinction between operator and variable. From what I understand of the ISO the italic means it's subject to change, which is true of the form of an operator, but not really its meaning? So I'm not totally sure if that's appropriate here.
H -- Roman lettering is used for functions e.g. sinx, erf(x), and even the differential operator (as in ddx) so this seems to me like the most suitable category to put operators in.
H^ -- Probably the least ambiguous but may also be redundant.

Which would be the best to use? Am I being too pedantic?

Consider the following abbreviated financial statements for Barrie Enterprises:

a. What is owner's equity for 2017 and 2018? (Omit $ sign in your response.)

b. What is the change in net working capital for 2018? (Omit $ sign in your response.)

Change in NWC           $

c1. In 2018, Barrie Enterprises purchased $2,022 in new fixed assets. How much in fixed assets did Barrie Enterprises sell? (Omit $ sign in your response.)

Fixed assets sold           $

c2. In 2018, Barrie Enterprises purchased $2,022 in new fixed assets. What is the cash flow from assets for the year? (The tax rate is 35%.) (Omit $ sign in your response.)

Cash flow from assets           $

d1. During 2018, Barrie Enterprises raised $402 in new long-term debt. How much long-term debt must Barrie Enterprises have paid off during the year? (Omit $ sign in your response.)

Debt retired           $

d2. During 2018, Barrie Enterprises raised $402 in new long-term debt. What is the cash flow to creditors? (Omit $ sign in your response.)

Cash flow to creditors           $

Record the following ADJUSTING Entries as of Dec 31st 2018 in General Journal Form: a. Office Supplies had a debit balance of $4,250 at the beginning of the year (Jan 1, 2018). During the year, additional supplies were purchased of $5,500. A count of supplies on hand at the end of the year (Dec 31, 2018) totaled $2,650 (Asset Value). Record the supplies use b. us up during 2018. (Hint: $4,250 + $5,500 - $2,650 = Supplies Used Up and needs to be recorded as Supplies Expense) c. Tara Company purchased an Auto on Jan 1, 2018 at a cost of $22,000. During the year, the Auto depreciated $4,000. d. Tara Company prepaid $18,000 for 6 months of her RENT on November 1, 2018. Record the adjustment for expired rent expense at Dec 31, 2018 (Hint: 2 months x $3,000 =Rent Expense needs to be recorded from Prepaid Rent). e. Tara Corp. has unpaid electricity costs of $650 at Dec 31, 2018. f. Tara Company collected revenue in advance of $12,000. At year end Tara determines that 80% was earned during 2018. (HINT: $12,000 x 80% is EARNED and no longer UNEARNED) g. Tara Company earned $4,350 from a customer on Dec 15, 2018 and has not yet sent out a bill or recorded the transaction yet. h. The Tara Company has WEEKLY payroll of $20,000. The year (12/31/18) ended on a Thursday and the employees are paid weekly every Friday. Record an adjustment for the payroll earned and unpaid in 2018.( HINT: $20,000 / 5 Days = $4,000 per day x 4 Days = $16,000 Unpaid Salary Expense NOT yet recorded)

Mijka Company was started on January 1, 2018. During 2018, the company experienced the following three accounting events: (1) earned cash revenues of $31,600, (2) paid cash expenses of $14,200, and (3) paid a $2,500 cash dividend to its stockholders. These were the only events that affected the company during 2018.

Required

Record the effects of each accounting event under the appropriate general ledger account headings.

Prepare an income statement, statement of changes in stockholders’ equity, and a balance sheet dated December 31, 2018, for Mijka Company.

Complete this question by entering your answers in the tabs below.

Req A

Prepare an income statement dated December 31, 2018, for Mijka Company.

Prepare a statement of changes in stockholders’ equity dated December 31, 2018, for Mijka Company.

Prepare a balance sheet dated December 31, 2018, for Mijka Company.

Typewritten answers, please, no handwritten answers. Thank you.

Consider the following abbreviated financial statements for Parrothead Enterprises:

a.Owners' equity 2017

Owners' equity 2018

b.Change in NW

Cc-1.Fixed assets sold

c-2.Cash flow from assets

d-1.Debt retired

d-2.Cash flow to creditors

The table below lists the prices and quantities consumed of three different goods from 2017−2019.

a. For 2017, 2018, and 2019, determine the amount that a typical consumer pays each year to purchase the quantities listed in the table above.

Instructions: Round your answers to the nearest whole number.

Instructions: Round your answers to two decimal places.

b. The percentage change in the amount the consumer paid is 8.88% from 2017 to 2018, and 73.46% from 2018 to 2019.

Instructions: Round your answers to two decimal places.

d. Suppose we take 2017 as the base year, implying that the market basket is fixed at 2017 consumption levels. Using 2017 consumption levels, the rate of inflation was ? % from 2017 to 2018, and ? % from 2018 to 2019.

Instructions: Round your answers to two decimal places.

e. Repeat the exercise from part d, now assuming that the base year is 2018. Using 2018 consumption levels, the rate of inflation is ? % from 2017 to 2018, and ? % from 2018 to 2019.

f. Your answers from parts d and e were different because : the base years put different weights on the goods prices have changed or the base years have the same consumption quantities or income has changed.

Compute the average annual rate of inflation that prevailed between 1980 and 2018. The CPI in 1980 is 32.81; ?1980=32.81, and the CPI in 2018 is 100; ?2018=100. Please begin with a general formula to compute the average annual rate.

What are the key differences between parametric and non-parametric tests? Provide one example of a parametric test and one example of a non-parametric test.