The Hart Theater, owned by Paul Hart, will begin operations in March. The Hart will be unique in that it will show only triple features of sequential theme movies. As of March 1, the ledger of Hart showed No. 101 Cash $8,000, No. 140 Land $22,000, No. 145 Buildings (concession stand, projection room, ticket booth, and screen) $10,000, No. 157 Equipment $8,000, No. 201 Accounts Payable $6,000, and No. 311 Common Stock $42,000. During the month of March, the following events and transactions occurred.

Mar. 2     Rented the three Indiana Jones movies to be shown for the first 3 weeks of March. The film rental was $3,500; $1,000 was paid in cash and $2,500 will be paid on March 10.

         3     Ordered the Lord of the Rings movies to be shown the last 10 days of March. It will cost $260 per night.

         9     Received $4,000 cash from admissions.

         10     Paid balance due on Indiana Jones movies rental and $900 on March 1 accounts payable.

         11     Hart Theater contracted with D. Sarazan to operate the concession stand. Sarazan is to pay 15% of gross concession receipts (payable monthly) for the right to operate the concession stand.

         12     Paid advertising expenses $450.

         20     Received $5,400 cash from customers for admissions.

         20     Received the Lord of Rings movies and paid the rental fee of $2,600.

         31     Paid salaries of $2,500.

         31     Received statement from D. Sarazan showing gross receipts from concessions of $5,000 and the balance due to Hart Theater of $750 ($5,000 3 15%) for March. Sarazan paid one-half the balance due and will remit the remainder on April 5.

         31     Received $9,000 cash from customers for admissions.

In addition to the accounts identified above, the chart of accounts includes No. 112 Accounts Receivable, No. 400 Service Revenue, No. 429 Rent Revenue, No. 610 Advertising Expense, No. 729 Rent Expense, and No. 726 Salaries and Wages Expense.

Instructions

(a) Enter the beginning balances in the ledger. Insert a check mark (ü) in the reference column of the ledger for the beginning balance.

(b) Journalize the March transactions.

(c) Post the March journal entries to the ledger. Assume that all entries are posted from page 1 of the journal.

(d) Prepare a trial balance on March 31, 2019.

At June 30, 2017, the end of its most recent fiscal year, Blue Computer Consultants’ post-closing trial balance was as follows:

The company underwent a major expansion in July. New staff was hired and more financing was obtained. Blue conducted the following transactions during July 2017, and adjusts its accounts monthly.

Adjustment data:

The chart of accounts for Blue Computer Consultants contains the following accounts: Cash, Accounts Receivable, Supplies, Prepaid Insurance. Prepaid Rent, Equipment, Accumulated Depreciation—Equipment, Accounts Payable, Notes Payable, Interest Payable, Income Taxes Payable, Salaries and Wages Payable, Unearned Service Revenue, Common Stock, Retained Earnings, Dividends, Income Summary, Service Revenue, Supplies Expense, Depreciation Expense, Insurance Expense, Salaries and Wages Expense, Advertising Expense, Income Tax Expense, Interest Expense, Rent Expense, Supplies Expense, and Utilities Expense.

Here is the adjusted trial balance

So with all this info can you Journalize and post closing entries and complete the closing process. (Credit account titles are automatically indented when the amount is entered. Do not indent manually. If no entry is required, select "No Entry" for the account titles and enter 0 for the amounts. For accounts that have zero ending balance, the entry should be the balance date and zero for the amount.)

1)  Background: Data on infant mortality mortality (measured as deaths per 1,000 under 1 year old) was collected by the United Nations Educational, Scientific, and Cultural Organization (UNESCO) for the 1990 Demographic Year Book and is provided below. Perform an analysis of variance procedure to determine whether or not the differences in the mortality rates of infants in African, Asian and Middle Eastern countries is statistically significant.

Directions: Perform an analysis of variance (ANOVA) to determine if the differences in the infant mortality rates in African, Asian and Middle Eastern countries is statistically significant.

1. Click on the Data button below to display the data. Copy the data into a statistical software package and click the Data button a second time to hide it.

   Data

   Africa	Asia	MiddleEast
   75	181.6	13
   138	118	110.1
   69	132	68
   74	34	10.7
   48.4	5.1	42
   138	90	11.6
   103	76	46
   142	23	39
   90	26	70
   74	72	71
   83	129	28
   129	105.7
   82	49
   141	11.5
   136	19.4
   105	27
   155	64
   131
   71
   109
   118
   53
   103
   107
   84
   82
   66

2. Choose the correct null and alternative hypotheses.
   • H0: μ1=μ2=μ3H0: μ1=μ2=μ3
     Ha: μ1,μ2,μ3Ha: μ1,μ2,μ3 are not all equal.
   • Ha: μ1,μ2,μ3Ha: μ1,μ2,μ3 are not all equal.
     H0: μ1=μ2=μ3H0: μ1=μ2=μ3
   • H0: μ1≠μ2≠μ3H0: μ1≠μ2≠μ3
     Ha: μ1=μ2=μ3Ha: μ1=μ2=μ3
   • H0: μ1=μ2=μ3H0: μ1=μ2=μ3
     Ha: μ1≠μ2≠μ3Ha: μ1≠μ2≠μ3
3. Compute the test statistic.
   
   Compute the treatment sum of squares (SSTr) and the error sum of squares (SSE) and use them to complete the following ANOVA table. (Round your answers to 2 decimal places).
   

   Source	S.S.	df	M.S.	F
   Treatment
   Error
   Total

4. Compute the p-value. (Round your answer to 4 decimal places.)
   
   pp-value =
   
5. Interpret the results of the significance test.
   • The p-value provides little evidence against the null hypothesis. The differences in infant mortality rates of African, Asian and Middle Eastern countries is not statistically significant. From a practical perspective, the infant mortality rate in Africa is approximately 2.2 times the infant mortality rate in the Middle East.
   • The p-value provides strong evidence against the null hypothesis. The differences in the infant mortality rates of African, Asian and Middle Eastern countries is statistically significant. From a practical perspective, the infant mortality rate in Africa is approximately 2.2 times the infant mortality rate in the Middle East.

2)  

For which of the following would it be most appropriate to use an ANOVA to analyze the data?

• A researcher is interested in determining the most effective format for advertising. He randomly assigns 60 people to one of three groups: (1) television commercial, (2) radio commercial, or (3) magazine advertisement. Group members review the commercial and then report whether or not they would buy the product.
• In order to determine the effectiveness of different diet plans, 90 people are randomly assigned to one of three groups: (1) low calorie diet, (2) low-fat diet, or (3) low-carb diet. At the end of 60 days, the number of pounds lost was recorded for each of the participants.
• Both A and B.
• Neither A nor B.

Consider the following set of data.

(17, 8), (27, 55), (64, 31), (83, 22), (115, 58), (119, 6)

(a) Calculate the covariance of the set of data. (Give your answer correct to two decimal places.)


(b) Calculate the standard deviation of the six x-values and the standard deviation of the six y-values. (Give your answers correct to three decimal places.)

(c) Calculate r, the coefficient of linear correlation, for the data in part (a). (Give your answer correct to two decimal places.)

A sports psychologist gave a standard written test of eating habits to 12 randomly selected professionals, four each from baseball, football, and basketball. The results were as follows:

Is there a difference in eating habits among professionals in the three sports? (Use the .05 significance level.)

1. Use the five steps of hypothesis testing.
2. Determine effect size.

No. 2  Dan Tire has the following inventory records for the month ending July 31, 2011:

Units          Unit Cost

Beginning Inventory             100             $18.00

Purchased July 10                  400             $15.00

Purchased July 18                  300            $17.00

Purchased July28                   200            $16.00

Dan Tire sold 140 tires on July 11 and 300 tires on July 27.  Compute the ending inventory and the cost of goods sold under the periodic inventory system using the three methods listed below.

FIFO,

LIFO,

Weighted-average

Consider the following set of data.

(18, 15), (31, 55), (63, 27), (82, 24), (109, 58), (118, 14)

(a) Calculate the covariance of the set of data. (Give your answer correct to two decimal places.)


(b) Calculate the standard deviation of the six x-values and the standard deviation of the six y-values. (Give your answers correct to three decimal places.)

(c) Calculate r, the coefficient of linear correlation, for the data in part (a). (Give your answer correct to two decimal places.)

use the index to determine the value of the condo each month.

An investor bought a $120,000 condo by putting 20% down and borrowing the rest using a 15 year mortgage with an annual rate of 4.8%. ignore the opportunity cost of the down payment to the investor. Calculate the monthly payments. Three years later she sold the condo, what was her return on her investment?( think IRR or Rate) What percentage of her equity at the time of the sale was due to the change in the value of the condo?

create a data table with the return on investment as the output. the column input is the down payment percent ,going from 0% to 20% in increments of 5%. the row input is the mortgage rate, going from 4% to 6% in increments of 0.5%. Discuss your findings from the data table. what price would she have to sell the condo after three years in order to make a return of 0.5% a month?

To test whether the mean time needed to mix a batch of material is the same for machines produced by three manufacturers, the Jacobs Chemical Company obtained the following data on the time (in minutes) needed to mix the material.

1. Use these data to test whether the population mean times for mixing a batch of material differ for the three manufacturers. Use = .05.
   
   Compute the values below (to 2 decimals, if necessary).

   Sum of Squares, Treatment
   Sum of Squares, Error
   Mean Squares, Treatment
   Mean Squares, Error

   
   
   Calculate the value of the test statistic (to 2 decimals).
   
   
   
   The p-value is Selectless than .01between .01 and .025between .025 and .05between .05 and .10greater than .10
   
   What is your conclusion?
   
   SelectConclude the mean time needed to mix a batch of material is not the same for all manufacturersDo not reject the assumption that mean time needed to mix a batch of material is the same for all manufacturers
   
2. At the = .05 level of significance, use Fisher's LSD procedure to test for the equality of the means for manufacturers 1 and 3.
   
   Calculate Fisher's LSD Value (to 2 decimals).
   
   
   
   What is your conclusion about the mean time for manufacturer 1 and the mean time for manufacturer 3?
   
   SelectCannot conclude there is a difference in the mean time for these manufacturersThese manufacturers have different mean times