Practice Exercise 11-2 In 1990, Carla Vista Company completed the construction of a building at a cost of $900,000 and first occupied it in January 1991. It was estimated that the building would have a useful life of 40 years and a salvage value of $27,000 at the end of that time. Early in 2001, an addition to the building was constructed at a cost of $225,000. At that time, it was estimated that the remaining life of the building would be, as originally estimated, an additional 30 years, and that the addition would have a life of 30 years and a salvage value of $9,000. In 2019, it is determined that the probable life of the building and addition will extend to the end of 2050, or 20 years beyond the original estimate. Using the straight-line method, compute the annual depreciation that would have been charged each year from 1991 through 2000. Annual depreciation from 1991 through 2000 $ / yr Compute the annual depreciation that would have been charged from 2001 through 2018. Annual depreciation from 2001 through 2018 $ / yr Prepare the entry, if necessary, to adjust the account balances because of the revision of the estimated life in 2019. (If no entry is required, select "No Entry" for the account titles and enter 0 for the amounts. Credit account titles are automatically indented when amount is entered. Do not indent manually.) Account Titles and Explanation Debit Credit Compute the annual depreciation to be charged, beginning with 2019. Annual depreciation expense—building $

1.write about your plan for the database performance tuning, query optimization, and distributed database management systems.  Include appropriate diagrams.

Discuss at least three types of database privileges. Then explain how you can assign privileges or remove the privileges from database users.

Women’s heights have a mean of 165 cm and a standard deviation of 6.5 cm.

5. Make up a probability problem in the context of women’s heights that cannot be solved using the 68- 95-99.7 Empirical Rule. Explain why your problem cannot be solved using the Empirical Rule.

Coral Cleaners Ltd reported the following information in the shareholders' equity section of its 30 June 2017, statement of financial position.

7% cumulative, non-participating preferred share (500 shares) $50 000

Ordinary share, 100 000 shares $625 000

Retained earnings $825 000

If Coral Cleaners Ltd repurchased 2000 ordinary shares for $20 per share, what is the amount of total shareholders' equity after this transaction?

1 The following information is extracted from the financial statements of Tasty Road Bhd. at 31 December 2018.

Tasty Road Bhd.

Statement of Financial Position as at 31 December 2018

Additional information for relevant assets and liabilities:

1. Income tax rate for the year ended 31 December 2018 is 30%. It has been reduced from the previous year’s tax rate of 35%.

2. The company provides for doubtful debts, but tax rules allow only specific bad debts. The carrying amount of trade receivables of RM2.7 million after providing for provision for doubtful debts amounting RM 300,000.

3. Interest receivable refers to interest on investment. The company accrues interest on investment on a time basis, but interest investment is taxable only upon receipt.

4. Capital allowance given to plants for tax purposes is RM3.6 million. The carrying amount of the plant of RM2 million is after providing for accumulated depreciation amounting to RM3 million.

5. Research and development refers to the development costs that were capitalized. The tax law allows all research and development costs to be written off immediately in computing taxable profits.

6. Under tax rules, warranties are deductible expenses only when goods are returned or reimbursed. However, the company provides for warranties on goods sold only.

7. The balance in the deferred tax liability account is the carried forward closing balance from prior year.

Required:

Compute the amount of deferred tax that should appear in the account of Tasty Road Bhd. for the year ended 31 December 2018. Prepare a table showing the carrying amount, tax base and temporary differences for each of the items above.

Below are the year-end balance sheets for Lowell Enterprises:

Lowell has never paid a dividend on its common stock, and it issued $2,400,000 of 10-year non-callable, long-term debt in 2017. As of the end of 2018, none of the principal on this debt had been repaid. Assume that the company's sales in 2017 and 2018 were the same. Which of the following statements must be CORRECT?

Qualitative factors are non-financial in nature but are important for management to consider when making decisions. Reflecting on a company for which you have worked (or are otherwise familiar), describe three qualitative factors that would be important for management decision-making. Then, assess each of them in order of importance. Given your assessment, justify a situation where the qualitative factors would outweigh the quantitative results. Be specific.

As portfolio activities are to be self-reflective, please make sure to connect the portfolio assignment to:

• Your personal experiences. Reflect on how this assignment topic is applicable to and will benefit you.
• Course readings and any external readings.
• Discussion forum posts or other course objectives.

The Portfolio Activity entry should be a minimum of 500 words and not more than 750 words. Use APA citations and references if you use ideas from the readings or other sources.

Course readings and any external readings.

Discussion forum posts or other course objectives.

Part A: Database research (approx. 200-250 words):

Research Question: Explore history of database systems and discuss the three most important developments in database development history to date. (1.25 marks each)

Note: Use proper references in the APA style. Your research report must be well presented using proper content organization. (1.25 marks)