Reproduced below are selected financial data at the end of Year 6 and forecasts for the end of Year 7 for AlMasa Company:

Additional forecast estimates for Year 7:

Sales                                       $495,000                  Net Income              $12,000                   

Cost of sales                         55% of sales forecast        Days’ sales in receivables 60 days

Required:

Assuming all expenses are paid in cash when incurred and that cost of sales is exclusive of depreciation, forecast the ending cash balance for year 7. If AlMasa Company wishes to maintain a minimum cash balance of $60,000, must the company borrow?   

Case Study A 43 year old Male patient is brought to the OR for a total hip arthroplasty. His chart shows that he HIV+; he is in the early stages of Aids. He has kaposi's sarcoma skin lesions, painfully swollen lymph nodes in the groin and axilla, and is underweight.

                           Question
1. what important principles should you consider while positioning the patient to protect him from pain and injury?

2. what are some special considerations concerning an AIDS patient when placing the ESU grounding pad?

3. what complications could be encountered during the case that the CST should be prepared to assist the OR team in resolving?

4. Discuss the concept of standard precautions. Do you treat this patient any differently because he is HIV+?

Consider the following. a. What is the duration of a five-year Treasury bond with a 10 percent semiannual coupon selling at par?

b. What is the duration of the above bond if the yield to maturity (ytm) increases to 14 percent? What if the ytm increases to 16 percent? c. What can you conclude about the relationship between duration and yield to maturity?

please show in excel

The commissions in dollars earned for the first quarter of last year by the 11 members of the sales staff at Master Chemical Company are: 1650, 1475, 1510, 1670, 1595, 1760, 1540, 1495, 1590, 1625, 1510. • Calculate the mean and the standard deviation of the commissions earned. • Calculate the second quartile and the sixth decile.

13) Calculate the present value of a perpetuity with a $6.50 payment per year and a 6.5% annual interest rate.

To calculate the present value of a perpetuity, you just divide the payment by the interest rate. Therefore, the present value would be:

a) You are offered an investment that will pay the following cash flows at the end of each of the next five years:

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How much would you be willing to pay for this investment if your required rate of return is 12% per year?

Use Excel’s =NPV(B1,B5:B9) function. Note that we did not include the period 0’s cash flow in the function. Excel’s NPV function doesn't really calculate net present value. Instead, it simply calculates the present value of uneven cash flows. It does not take the cost of the initial outlay into account.

B) How much you will get if you invest the following cash flows at 12% per year?

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There is no function to calculate the future value of uneven cash flows. Therefore, we need to find the future value of each of the cash flows individually and then add them all together.

The cash flow in period 1 needs to be taken four periods forward (moved from period 1 to 5) so the formula in C5 is: =FV($B$1,$A$9-A5,0,B5). Notice that NPer is calculated by taking the period of the last cash flow (5, in A9) minus the period of the current cash flow (1, in A5). Also, note that the dollar signs serve to freeze the reference so that when you copy the formula down those addresses won't change (i.e., they are absolute references). Copy and then paste that formula into A6:A9. To find the future value of the cash flows in B11, use the formula: =SUM(C5:C9).

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Another way to find the future value of any set of cash flows is to first find the present value of those cash flows and then to find the future value of that present value. The picture, below, demonstrates the process:

We already saw that we can calculate the present value of uneven cash flows using the NPV function, so we will use the NPV function for the PV argument in the FV function. The formula becomes: =FV(B1,A9,0,NPV(B1,B5:B9)).

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Marc and Michelle are married and earned salaries this year of $69,200 and $13,950 respectively. In addition to their salaries, they received interest of $350 from municipal bonds and $1,150 from corporate bonds. Marc contributed $3,150 to an individual retirement account, and Marc paid alimony to a prior spouse in the amount of $2,150. Marc and Michelle have a 10-year-old son, Matthew, who lived with them throughout the entire year. Thus, Marc and Michelle are allowed to claim a $2,000 child tax credit for Matthew. Marc and Michelle paid $7,300 of expenditures that qualify as itemized deductions and they had a total of $6,330 in federal income taxes withheld from their paychecks during the course of the year. (Use the 2018 tax rate schedules.)

What is the total amount of Marc and Michelle's deductions from AGI?

The following table shows the U.S. rates of personal tax as of the year 2016, and these tax rates presented in this table are marginal tax rates. (This is Table 3.7 on Page 74 of your textbook.)

Based on this table, answering the following questions:

(Please show your intermediate processes, instead of just a final number for your answers. Only round your final answers to two decimal places.)

(a1) Suppose there is a person called Alpha who has an annual income of $300,000 and Alpha’s spouse has an annual income of $20,000. What dollar amount of tax do Alpha and Alpha’s spouse each need to pay respectively, if they choose to file their taxes separately? What dollar amount of tax do they need to pay if they choose to file their taxes jointly?

(a2) What are the average tax rates for Alpha and Alpha’s spouse respectively, if they choose to file separately? What is the average tax rate if they choose to file jointly?

(b1) Suppose there is another person called Beta who has an annual income of $160,000 and Beta’s spouse also has an annual income of $160,000. What dollar amount of tax do Beta and Beta’s spouse each need to pay respectively, if they choose to file their taxes separately? What dollar amount of tax do they need to pay if they choose to file their taxes jointly?

(b2) What are the average tax rates for Beta and Beta’s spouse respectively, if they choose to file separately? What is the average tax rate if they choose to file jointly?

(c) Based on what you obtained from (a1) to (b2), what are the conclusions you could infer regarding the ways of filing taxes? (What are the advantages and disadvantages of these two ways?)

The client is a 5 year old girl. The teacher tells the client’s mother that the daughter appears inattentive and stares out into spare several time throughout the day in which she saw the rapidly during these episode, lasting a minute or two. The provider suspects the client is experiencing a type of seizure disorder and has order a liquid antiepileptic medication?

1. Identify what type of seizure the client is likely to experiencing, list symptoms
2. Describe three specific teaching point for the nurse to review with the client and family regarding any antiepileptic medication
3. Discuss any clinical signs that the clients mother should monitor and report to the provider if they should occur during drug therapy with the class of medication
4. After a year of being on medication therapy, the client mother state the seizure has disappear and want to take the child of medication. Discuss the nurse interventio

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Determine the depreciation deduction for the fourth year for an asset with a cost basis of $50,000 and market value of $15,000 at the end of its ten-year useful life. Use the GDS (MACRS) and ADS (MACRS) methods to calculate the depreciation.

1. The year is 2050 and you are a scientist working with a Canadian Space Agency investigating new lifeforms from other planets. You have been asked to characterize a new lifeform called “pardigrades” from Planet XB-11.
   1. Pardigrades are highly resistant to solar radiation. Based on your knowledge of Earth-based animal lifeforms, what kind of tissue would you expect to be responsible for protecting pardigrades from irradiation? Justify your answer. (/3)
   2. You have no live pardigrades to study but you think that they must move, based on 18 foot-like structures that you find on the ventral surface of their body (i.e. their underbelly). What kind of tissue would you expect to control voluntary movements of pardigrades? (/1)
   3. You dissect a pardigrade and look at a histological slide of its foot tissue under a light microscope. You observe tissue that is uniform in appearance. When you apply electricity, the tissue contracts uniformly and returns to its resting state. What type of tissue are you observing under a microscope? Justify your answer. (/3)
   4. Your supervisor asks you to investigate how pardigrades are able to stay warm in the cold, vast vacuum of outerspace. Remember: you don’t have access to a live pardigrade. Based on what you know about animals on Earth, explain a simple test or observation you could make to tell you about how pardigrades stay warm. (/2)
   5. You are the only biologist on the team and your colleagues ask you what you can tell them about how you think pardigrades maintain homeostasis. You think about it and decide to tell them you expect that pardigrades use the most common way that animals on Earth maintain homeostasis. Name the most common mechanism through which animals on Earth maintain homeostasis. (/1)