distinguish between financial and non financial institutions

________________ compounds are made up of non-metals only.

how to calculate non-operating income days?

1. List the owner's name of all male customers in the bank who have a ’Checking’ account.
2. Find all accounts associated with ’Alexander Felix’.
3. For each account of the previous question, compute the Balance, and return a table that shows the account number, type, and balance for each account (hint: use UNION).
4. The list of customer names that have transactions greater than or equal to one thousand dollars.

A) Answer this question using only nested queries (i.e., each select is over only one table).

B) Answer this query using joins.

DROP DATABASE IF EXISTS Bank;
CREATE DATABASE Bank;
USE Bank;

DROP TABLE IF EXISTS transaction;
DROP TABLE IF EXISTS customer;
DROP TABLE IF EXISTS account;

CREATE TABLE customer (
name VARCHAR(20),
sex CHAR(1),
ssn CHAR(9) NOT NULL,
phone CHAR(15),
dob DATE,
address VARCHAR(50),
PRIMARY KEY(ssn)

);
  
CREATE TABLE account (
number CHAR(16) UNIQUE NOT NULL,
open_date DATE,
type CHAR(20),
owner_ssn CHAR(9) NOT NULL,
PRIMARY KEY(number)
);
  
CREATE TABLE transaction (
id INT(20) UNIQUE NOT NULL,
amount DECIMAL(9,2),
tdate DATE,
type CHAR(10),
account_num CHAR(16),
PRIMARY KEY(id)
);

INSERT INTO customer VALUE ('John Adam', 'M', '512432341', '(438) 321-2553', '1987-11-15',NULL);
INSERT INTO customer VALUE ('Alexander Felix', 'M', '724432341', '(541) 321-8553', '1991-05-22', NULL);
INSERT INTO customer VALUE ('Andrew William', 'M', '861894272', '(308) 692-1110', '1995-01-04', NULL);
INSERT INTO customer VALUE ('Ana Bert', 'F', '844192241', '(203) 932-7000', '1982-12-07', '23 Boston Post Rd, West Haven, CT 06516');

INSERT INTO account VALUE ('1111222233331441', '2018-12-03', 'Checking', '861894272');
INSERT INTO account VALUE ('2111222233332442', '2019-01-06', 'Saving', '512432341');
INSERT INTO account VALUE ('3111222233333443', '2017-09-22', 'Checking', '844192241');
INSERT INTO account VALUE ('4111222233335444', '2016-04-11', 'Checking', '724432341');
INSERT INTO account VALUE ('5111222233339445', '2018-11-05', 'Saving', '724432341');
INSERT INTO transaction VALUE (1001, 202.50, '2019-08-15', 'Deposit', '5111222233339445');
INSERT INTO transaction VALUE (1002, 100.00, '2019-09-21', 'Deposit','2111222233332442');
INSERT INTO transaction VALUE (1003, 200.00, '2019-09-29', 'Deposit', '2111222233332442');
INSERT INTO transaction VALUE (1004, 50.00, '2019-09-29', 'Deposit', '2111222233332442');
INSERT INTO transaction VALUE (1005, 1000.00, '2019-09-29', 'Deposit','3111222233333443');
INSERT INTO transaction VALUE (1006, -202.50, '2019-08-29', 'Withdraw', '5111222233339445');
INSERT INTO transaction VALUE (1007, 50.00, '2019-09-29', 'Deposit', '2111222233332442');
INSERT INTO transaction VALUE (1008, 50.00, '2019-09-29', 'Deposit', '2111222233332442');
INSERT INTO transaction VALUE (1009, -10.00, '2019-09-26', 'Withdraw', '2111222233332442');
INSERT INTO transaction VALUE (1010, 50.00, '2019-09-29', 'Deposit', '4111222233335444');
INSERT INTO transaction VALUE (1011, 320.00, '2019-09-29', 'Deposit', '5111222233339445');
INSERT INTO transaction VALUE (1012, 50.00, '2019-09-18', 'Deposit', '4111222233335444');
INSERT INTO transaction VALUE (1013, 5000.00, '2019-06-21', 'Deposit', '1111222233331441');
INSERT INTO transaction VALUE (1014, -100.00, '2019-09-02', 'Withdraw', '1111222233331441');
INSERT INTO transaction VALUE (1015, -200.00, '2019-09-08', 'Withdraw', '1111222233331441');

Rick Hall owns a card shop, Hall’s Cards. The following cash information is available for the month of August 2018:

As of August 31, the bank statement shows a balance of $10,565. The August 31 unadjusted balance in the Cash account of Hall’s Cards is $7,309. A review of the bank statement revealed the following information:

1. A deposit of $1,910 on August 31, 2018, does not appear on the August bank statement.

2. It was discovered that a check to pay for baseball cards was correctly written and paid by the bank for $3,740 but was recorded on the books as $4,640.

3. When checks written during the month were compared with those paid by the bank, three checks amounting to $4,345 were found to be outstanding.

4. A debit memo for $79 was included in the bank statement for the purchase of a new supply of checks.

Required

Prepare a bank reconciliation at the end of August showing the true cash balance.

2. On January 1, 2018, Kendall Inc. began construction of an automated cattle feeder system. The system was finished and ready for use on September 30, 2019. Expenditures on the project were as follows:

Kendall borrowed $600,000 on a construction loan at 8% interest on January 1, 2018. This loan was outstanding throughout the construction period. The company had $2,000,000 in 5% bonds payable outstanding in 2018 and 2019. Kendall used the specific interest method.

Interest capitalized for 2018 was:

a. 48,000

b. 40,000

c. 32,000

d. 30,000

3. Pam & Co. exchanged land and $9,000 cash for equipment. The book value and the fair value of the land were $90,000 and $106,000, respectively.

Assuming that the exchange has commercial substance, Lowell would record equipment and a gain/(loss) of:

a. Equipment: 90,000

Gain/loss: (25,000)

b. Equipment: 99,000

Gain/loss: (16,000)

c. Equipment: 106,000

gain/loss: 25,000

d. Equipment: 115,000

gain/loss: 16,000

Blossom Ltd. purchased a new machine on April 4, 2014, at a cost of $ 197,600. The company estimated that the machine would have a residual value of $ 14,000. The machine is expected to be used for 10,200 working hours during its four-year life. Actual machine usage was 1,500 hours in 2014; 2,300 hours in 2015; 2,200 hours in 2016; 2,100 hours in 2017; and 2,100 hours in 2018. Blossom has a December 31 year end.

Calculate depreciation for the machine under each of the following methods: (Round expense per unit to 2 decimal places, e.g. 2.75 and final answers to 0 decimal places, e.g. 5,275.)

(1) Straight-line for 2014 through to 2018.

2014 Expense

2015 Expense

2016 Expense

2017 Expense

2018 Expense

(2) Diminishing-balance using double the straight-line rate for 2014 through to 2018.

2014 Expense

2015 Expense

2016 Expense

2017 Expense

2018 Expense

(3) Units-of-production for 2014 through to 2018.

2014 Expense

2015 Expense

2016 Expense

2017 Expense

2018 Expense

The fiscal year of Queens County ends on December 31. Property taxes are due March 31 of the year in which they are levied. Queens county engaged the following transacctions in 2017 and 2018: a. On January 15, 2017, the county council levied property taxes of $170 million for the year endingDecember 31, 2017. Officials estimated that 1 percent would be uncollectible. b. During 2017 it collected $120 million. c. In January and February 2018, prior to preparing its 2017 financial statements, it collected an additional$45 million in 2017 taxes. It reclassified as delinquent the $5 million of 2017 taxes not yet collected. d. In January 2018, the county levied property taxes of $190 million, of which officials estimated1.1 percent would be uncollectible. e. During the remainder of 2018 the county collected $2.5 million more in taxes relating to 2017,$160 million relating to 2018, and $1.9 million (in advance) applicable to 2019 .f. In December 2018 it wrote off $1 million of 2017 taxes that it determined would be uncollectible. Q: What is the deferred inflow reported in the Fund Financial Statement as of 12/31/2018?