Assignment Description: In this assignment, a script file should be created to contain a set a SQL statements for the Pretty Prints Company to better manage their business. Use the database created for Pretty Prints in Assignment 2. Include the SQL statements to satisfy the following queries.

The following queries should be included in the script:

1. Create a view named Under_100. It consists of the item_id, title, artist, unit_price and order_qty for every print with a unit_price under 100 dollars.
2. Create a view named Allen. It consists of the customer_id, customer_name, customer_phone, title, and artist of each print ordered.
3. Create a view named orders. It consists of the item_id, title, artist, unit_price and order_qty for every print ordered in the range of 2014-01-01 and 2014-02-28.
4. Create a view named zip_27. It consists of the customer_name, customer_phone, title, artist and date_shipped of each print ordered by a customer whose zip code begins with 27.
5. Create the following indexes. Use the indicated index name.
   1. Create an index named customer_id on the customer_id field in the customers table.
   2. Create an index named name on the customer_name field in the customers table.
   3. Create an index named shipped on the customer_id and ship_date in the orders table.
6. Drop the name index.
7. Specify the integrity constraint that the unit_price of any print must be more than $35.
8. Create the following foreign keys within the prints database.

    a. customer_id is a foreign key in the orders table.

b. Item_id is a foreign key in the orderline table.

9. Add to the items table a new character field named type that is one character in length.

10. Change the type field in the items table to M for the print titled Skies Above.
11. Change the length of the artist field in the items table to 30.
12. What command would you use to delete the orders table from the prints database? (Do not delete the orders table.)

HERE IS DATABASE CREATED IN ASSIGNMENT 2:

USE PrettyPrints;

SELECT customer_name, customer_add, customer_city, customer_state, customer_zip FROM customers;
SELECT customer_name, customer_phone FROM customers WHERE customer_state = 'GA';
SELECT customer_name, customer_zip FROM customers WHERE customer_state = 'NC' OR customer_state = 'SC';
SELECT title, artist, order_date, ship_date FROM items,orders,orderline WHERE orders.order_id = orderline.order_id AND items.item_id = orderline.item_id;
SELECT * FROM items ORDER BY unit_price ASC;
SELECT * FROM items WHERE unit_price > 100.00;
SELECT * FROM items WHERE on_hand > 300;
SELECT title, unit_price, unit_price * 2 AS retail_price FROM items;
SELECT title, order_qty FROM items,orderline WHERE items.item_id = orderline.item_id;
SELECT title FROM items WHERE unit_price BETWEEN 40 AND 100;
Select customer_name, title, artist, sum (order_qty) from customers left outer join orders on customers.customer_id = orders.customer_id join orderline on orders.order_id = orderline.order_id join items on orderline.item_id = items.item_id group by items.artist order by items.artist;

SELECT c.customer_name, c.customer_phone FROM customers c LEFT OUTER JOIN orders o ON c.customer_id = o.order_id WHERE YEAR(o.ORDER_DATE) = '2014';

SELECT customer_name, sum(unit_price * 2) AS total_revenue FROM customers join orders on customers.customer_id = orders.customer_id join orderline on orders.order_id = orderline.order_id join items on orderline.item_id = items.item_id group by customer_name;
SELECT customer_state, COUNT(DISTINCT customer_name) AS number_of_customers FROM customers GROUP BY customer_state;

GTUC owns a property that it is using at its head office. At 1 January 2018, its carrying value was $20 million and its remaining useful life was 20 years. On 1 July 2018 the business was reorganized and cheaper premises were found for use as a head office. It was therefore decided to lease the property under an operating lease.

The property was valued by a qualified professional, who assessed the property’s value as $21 million on 1 July and $21.6 million on 31 December 2018.

Explain the accounting treatment of the property,plant and equipment in the financial statements for the year-ended 31 December 2018.

How do the two articles below address the dividend discount model and show changes from original estimations to later estimations based on first quarter results? Any analysis of these two articles would be greatly appreciated so I may better understand the DDM.

The first article was written in April of 2018 and the second was written in July 2018.

April 2018 Article: https://seekingalpha.com/article/4166249-mcdonalds-corporation-target-price-147-according-dividend-discount-model

July 2018 Article: https://seekingalpha.com/article/4189029-mcdonalds-current-valuation-view?page=2

2. No temporary differences existed at the beginning of 2018.
3. Pretax accounting income was $204 million and taxable income was $145 million for the year ended December 31, 2018. The tax rate is 40%.

Required:
1. Complete the following table given below and prepare the appropriate journal entry to record income taxes for 2018
2. What is the 2018 net income?
  

Paulson Company issues 6%, four-year bonds, on December 31, 2017, with a par value of $200,000 and semiannual interest payments.

  
Use the above straight-line bond amortization table and prepare journal entries for the following.

(a) The issuance of bonds on December 31, 2017.

(b) The first interest payment on June 30, 2018.

(c) The second interest payment on December 31, 2018.

Home Builders Inc. purchased a truck for $60,000 on January 1, 2018. It has an expected salvage value of $11,000 at the end of its seven-year useful life. How much is combined depreciation expense in 2018 and 2019 using straight-line depreciation? How much is depreciation expense in 2018 using double-declining balance depreciation? How much is depreciation expense in 2019 using double-declining balance depreciation? How much is depreciation expense in 2018 using sum-of-years digits depreciation? How much is depreciation expense in 2019 using sum-of-years digits depreciation?

• GEARING RATIO
• (2019)= 20.85
• (2018)=21.14

INTEREST COVER

(2019) =1O TIMES

(2018) =1O TIMES

• Investor ratio:

EPS=

(2019) = 52500290000/1=0.1810p

(2018) =36660240000/1=0.1527p

P/E=

(2019) =13.809 TIMES

(2018) =16.366 TIMES

Q1:---Based on the gearing and investor ratio you should give a constructive suggestion to the company about funding the machine using a bank loan ---

Advice Finance Manager of Greenwood Plc whether the organization is able to receive a loan or look for other options (specify clearly the available options, if any).

In 2018, Borland Semiconductors entered into the following capital transactions described below. In 2014, Borland had issued 100 million shares of its $1 par common stock at $24 per share.

Required:

Assuming that Borland retires shares it reacquires, record the appropriate journal entry for each of the following transactions:

On January 2, 2018, Borland reacquired 5 million shares at $22 per share.

On April 30, 2018, Borland reacquired 5 million shares at $26 per share.

On November 18, 2018, Borland sold 3 million shares at $32 per share.

On January 1, 2018, the Coldstone Corporation adopted the dollar-value LIFO retail inventory method. Beginning inventory at cost and at retail were $180,000 and $292,950, respectively. Net purchases during the year at cost and at retail were $736,000 and $911,000, respectively. Markups during the year were $9,000. There were no markdowns. Net sales for 2018 were $878,000. The retail price index at the end of 2018 was 1.05. What is the inventory balance that Coldstone would report in its 12/31/2018 balance sheet? (Do not round intermediate calculations.)

$267,960.

$201,882.

$334,950.

$255,200.