Park Corporation is planning to issue bonds with a face value of $790,000 and a coupon rate of 7.5 percent. The bonds mature in 6 years and pay interest semiannually every June 30 and December 31. All of the bonds were sold on January 1 of this year. Park uses the effective-interest amortization method and also uses a discount account. Assume an annual market rate of interest of 8.5 percent. (FV of $1, PV of $1, FVA of $1, and PVA of $1) (Use the appropriate factor(s) from the tables provided. Round your final answer to whole dollars.)

Required: 1. Prepare the journal entry to record the issuance of the bonds. (If no entry is required for a transaction/event, select "No journal entry required" in the first account field.)

2. Prepare the journal entry to record the interest payment on June 30 of this year. (If no entry is required for a transaction/event, select "No journal entry required" in the first account field.)

3. What bond payable amount will Park report on its June 30 balance sheet? (Enter all amounts with a positive sign.)

Park Corporation is planning to issue bonds with a face value of $3,400,000 and a coupon rate of 7 percent. The bonds mature in 10 years and pay interest semiannually every June 30 and December 31. All of the bonds were sold on January 1 of this year. Park uses the effective-interest amortization method and also uses a premium account. Assume an annual market rate of interest of 6.0 percent. (FV of $1, PV of $1, FVA of $1, and PVA of $1) (Use the appropriate factor(s) from the tables provided.)

Required:

1. Prepare the journal entry to record the issuance of the bonds. (If no entry is required for a transaction/event, select "No journal entry required" in the first account field.)

2. Prepare the journal entry to record the interest payment on June 30 of this year. (If no entry is required for a transaction/event, select "No journal entry required" in the first account field. Round your final answer to whole dollars.)

3. How will Park present its bonds on its June 30 balance sheet? (Round your final answer to whole dollars.)

After reviewing the standards of performance, you find that the hotel has determined that the standard of performance for room cleanliness requires that 75% of customers respond “completely satisfied”. You decide that corrective action is needed in order to raise the customer satisfaction rating. You meet with your assistant managers, Katherine and Brian, to discuss the situation. They each offer a different suggestion on what you should do next. Brian thinks the housekeeping staff is doing a great job at cleaning the rooms. The problem, he thinks, is that customers have become too picky and expect a five star hotel at three star prices. He suggests that you lower the standards of performance to 70%. Katherine disagrees and thinks you should hold mandatory meetings in order to retrain the housekeeping staff. Even though customers are picky, the hotel should be able to rise up and meet the current standard of performance.

What should you do?

A)Agree with Katherine, and require mandatory training sessions with the housekeeping staff.

B)Agree with Brian and lower the standard of performance to have 70% of guests “completely satisfied”.

1. Normally, the flow of electrons to O2 is tightly linked to the production of ATP via the electrochemical gradient. If ATP synthase is inhibited, for example, electrons do not flow down the electron-transport chain and respiration ceases. Since the 1940s, several substances— such as 2,4-dini-trophenol (DNP)—have been known to uncouple electron flow from ATP synthesis (see figure to the right). DNP dissipates the proton gradient by carrying H+ across the inner mitochondrial membrane through simple diffusion-mediated transport. DNP was once prescribed as a diet drug to aid in weight loss.
   1. A) (3pt) How would an uncoupler of oxidative phosphorylation promote weight loss? (5 sentence max)
   2. B) (2pt) Why do you suppose dinitrophenol is no longer prescribed? (5 sentence max)

Please be descriptive and go step by step so I can understand, thank you so much!

Key definition:

the four types of agglomeration economics

Resources Vs Market oriented firms

central park theory

labor pooling

urban utility curve

Key definition:

the four types of agglomeration economics

Resources Vs Market oriented firms

central park theory

labor pooling

urban utility curve