Carla Vista Ltd. purchased a new machine on April 4, 2014, at a cost of $162,400. The company estimated that the machine would have a residual value of $18,000. The machine is expected to be used for 9,500 working hours during its four-year life. Actual machine usage was 1,400 hours in 2014; 2,100 hours in 2015; 2,300 hours in 2016; 2,000 hours in 2017; and 1,700 hours in 2018. Carla Vista 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

Keesha Co. borrows $230,000 cash on December 1, 2017, by signing a 180-day, 10% note with a face value of $230,000.

1. On what date does this note mature? (Assume that February has 28 days)

May 25, 2018.

May 26, 2018.

May 27, 2018.

May 28, 2018.

May 30, 2018.

2. & 3. What is the amount of interest expense in 2017 and 2018 from this note? (Use 360 days a year. Round final answers to the nearest whole dollar.)

4. Prepare journal entries to record (a) issuance of the note, (b) accrual of interest at the end of 2017, and (c) payment of the note at maturity. (Assume no reversing entries are made.) (Use 360 days a year. Do not round intermediate calculations.)

Bentley has the following information for 2018:

1. Compute basic and diluted EPS for 2018 (to the nearest tenth of a cent).
2. Compute basic and diluted EPS for 2018 assuming the stock options were granted on March 1, 2018.
3. Compute basic and diluted EPS for 2018 assuming the stock options were granted on March 1, 2018 and the debt was issued on July 1, 2018 (don’t forget to adjust net income).

Prepare an amortization schedule first

Catherine is a U.S. citizen who is employed by DSC, Inc., a global company. Beginning on August 1, 2018, Catherine began working in Augsburg, Germany. She worked for 153 days of 2018. She worked there until March 31, 2019, when she transferred to Kamnik, Slovenia. She worked in Kamnik for the remainder of 2019. Her salary for the first seven months of 2018 was $225,000, and it was earned in the United States. Her salary for the remainder of 2018 was $165,000, and it was earned in Augsburg. Catherine's 2019 salary from DSC was $425,000, with part being earned in Augsburg and part being earned in Kamnik.

Assume the 2019 indexed statutory amount is the same as the 2018 indexed amount. Assume a 365-day year.

When required, round any fractions out to four decimal places. Round final answers to the nearest dollar.

a. Is Catherine eligible for the foreign income exclusion for 2018? Yes

b. Catherine may exclude $ ? from her gross income for 2018.

c. Is Catherine eligible for the foreign income exclusion for 2019? Yes

d. Catherine may exclude $ 103,900 from her gross income for 2019.

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');

Matt’s Landscaping Pty Ltd is registered for GST purposes. It accounts for GST on the accruals basis and submits its Business Activity Statements monthly. Assume that all amounts in the question include GST when applicable.

The business operates from Brisbane’s north-side and its main business is to design and establish new gardens at shopping centres and office parks, and to provide ongoing garden maintenance services to clients.

During October 2018, Matt’s Landscaping Pty Ltd was involved in the following transactions:

* Designing and establishing a new garden at the refurbished Westfield shopping centre at North Lakes. The invoice issued on 25 October 2018 totalled $27,600.

* Ongoing garden maintenance services for clients. Invoices issued in October 2018 totalled $55,200.

* Matt’s Landscaping Pty Ltd prepared plans for the elaborate gardens of a new hotel being built in Dubai in the United Arab Emirates. The plans were sent to Dubai by airfreight on 1 October 2018. Matt’s Landscaping Pty Ltd issued an invoice for $17,500 on 15 October 2018.

* Purchases of plants, fertiliser and decorative stones from Brunnings Warehouse, one of Australia’s largest household hardware chains, totalled $9,900.

* The company purchased 100 square meters of Buffalo lawn from a retired school teacher who decided to dig up the lawn of his acreage in Caboolture to put down asphalt so that he no longer had to mow his lawn. The school teacher charged Matt’s Landscaping Pty Ltd $660 on 19 October 2018.

*The company purchased a second-hand lawnmower from a large supplier in Perth for $990 on 1 October 2018. The lawnmower was delivered a day later by a nationwide courier company that charged $110 for this service.

* Salaries and wages paid to staff in October 2018 totalled $12,000.

* Fuel costs for the company’s vehicles, lawnmowers and hedge trimmers totalled $1,980 during October 2018.

* The business operated from rented offices in North Lakes owned by a listed property group. Rent for October 2018 totalled $1,000.

* The October invoice that Matt’s Landscaping Pty Ltd received from the electricity and gas supplier for the rental property totalled $275.

* Purchases of milk, sugar, tea bags and coffee powder from a grocery store totalled $100 in October 2018. These were placed in a tea room in the rented offices for the exclusive use of staff.

* On 1 October 2018, Matt’s Landscaping Pty Ltd purchased a new one and a half tonne utility vehicle for $82,500.

* The company purchased specialised pruning shears from a company in France during October 2018. The shears cost $1,500 and international freight and insurance cost $100.

* Interest paid to the Commonwealth Bank of Australia in October 2018 on an overdraft facility totalled $660.

You are required to:

Calculate the GST payable or GST refundable for October 2018. Show all your calculations and provide reasons for your answers

In the Australian Standard ISO 31000:2018 what are the 8 principles of Risk Management? please outline the 2018 version.

The following are the values of goods and services produced in 2018 and 2019 utilizing the prices prevailing in those two years. Compute the Chain-weighted Real GDP for 2019. (Show your work).

c) Draw an aggregate demand and supply graph to illustrate your answer. Be sure that your graph contains the LAS curves for 2018 and 2019; SAS curves for 2018 and 2019; an AD curve for 2018 and 2019, with and without monetary policy action; and equilibrium real GDP and the price level in 2019, with and without policy.

In 2018, Madison is a single taxpayer who is 25 years of age. During 2018, she contributed $3,000 to her employer sponsored 401(k) account. Her 2018 AGI was $67,500 (before considering IRA deductions). What is the maximum deductible contribution, if any, that Madison can make her to IRA?