Describe at least two ways that recent changes in food aid policy will affect

aid the U.S. provides. Use journalistic sources to find suitable responses.

In recent years, it has been common for companies to experience significant stock price changes in reaction to announcements of massive layoffs. For example, in November 2018 General Motors (GM) announced plans to layoff more than 14,000 workers and close seven factories worldwide. When this announcement was made, GM's stock jumped 5 percent. Critics argue that such events encourage companies to fire longtime employees and that Wall Street is cheering them on.

What do you think? Is the criticism of these moves justified or are they unfounded? Does GM have a responsibility to their employees or was this simply the right move for their shareholders?

Yoric Company listed the net changes in its balance sheet accounts for the past year as follows:

The following additional information is available about last year’s activities:

Net income for the year was $    ?    .

The company sold equipment during the year for $35,400. The equipment originally cost $160,200 and it had $126,700 in accumulated depreciation at the time of sale.

Cash dividends of $10,100 were declared and paid during the year.

The beginning and ending balances in the Plant and Equipment and Accumulated Depreciation accounts are given below:

The balance in the Cash account at the beginning of the year was $109,900; the balance at the end of the year was $    ?    .

If data are not given explaining the change in an account, make the most reasonable assumption as to the cause of the change.

Required:

Using the indirect method, prepare a statement of cash flows for the year. (List any deduction in cash and cash outflows as negative amounts.)

1. Describe two major changes that happen in a placental mammal’s circulatory system at birth. Specifically, for each change describe the feature in the prenatal animal, the change that happens at birth, and the feature in the postnatal animal.

Your summer intern has taken data from the Bureau of Labor Statistics on the changes in the Consumer Price Index on food items from 2009 through January 2017. The index values are set to 100 for the same items in the years 1982-84, so if an item has an index value of 80, then it has dropped in price by 20% since 1984. If an item has an index value of 135, then it has increased in cost by 35% since 1984.

Unfortunately, your intern just copied the data from a PDF file into Excel, with very little formatting. Use your knowledge of Excel to perform the following operations and answer the questions. Your answers to the questions should be on the FIRST tab in your Excel workbook, labeled Answers.

Please answer all questions and provide instructions for your answer using EXCEL. Upload final table(s) for reference:

(1) Use the Table format option in Excel to improve the format of the data. Also, round each CPI value in the table to the nearest cent (in other words, display only 2 decimal places after the decimal point.) Sort the data so that you can easily answer the following questions: According to the most recent available data,

- Which item has increased percentagewise the most?

- Which item has increased percentagewise the least?

(2) Your instructor has added a Code column for the category of several food items: FF for fresh fruit, FV for fresh vegetables, CFV for canned fruit and vegetables, and so on. Convert the table so you can use the Subtotal feature of Excel to answer the following question:

- Which had a greater average increase in the CPI value from 2009 to 2017: Items categorized as fresh fruit (FF) or fresh vegetables (FV)?

(3) Finally, create a pivot table and pivot chart comparing the average CPI in 2009 and 2017 for just fresh fruits and fresh vegetables.

- Which category (FF or FV) had the greatest percentage increase?

Hint: You may need to add a column to a table and perform an additional calculation in that column to answer one or more questions. See CPI Data below:

An Enterprise Fund had the following selected accounts from a
Statement of Revenues, Expenses, and Changes in Fund Net Position:
Charges for sales and Services $900,000
Operating Expenses:

Supplies $160,000
Depreciation 75,000

Non-Operating revenues and expenses:

Interest expense $ 85,000
Interest revenue 30,000
Gain on the sale of equip. 5,000

Balance in Selected Accounts: Beg. Ending
Supplies $15,000 $20,000
Interest Receivable 1,000 3,000
Accounts Payable 22,000 12,000
Interest Payable 13,000 10,000
Capital Assets 900,000 845,000
Accumulated Depreciation 400,000 425,000

NOTE: The only Capital Asset transaction was the sale of equipment.
REQUIRED: Calculate the dollar amount that would be reported on a Statement of Cash Flows
for each of the following:
Cash paid for supplies: __________________________________

Cash paid for interest: __________________________________

Cash for interest received: __________________________________

Cash received for sale of equipment:__________________________________

How each of the following changes will affect the exchange rate (dollars per euro) according to the monetary approach to exchange rates:

a.The US money supply increases.

b.The EU money supply decreases.

c.The US national income increases

d.The EU national income decreases.

Statement of cash flows (indirect method).
The net changes in the balance sheet accounts of Keating Corporation for the year 2018 are shown below.

An analysis of the Retained Earnings—Unappropriated account follows:

1. On January 2, 2018 short-term investments (classified as available-for-sale) costing $121,000 were sold for $155,000.
2. The company paid a cash dividend on February 1, 2018.
3. Accounts receivable of $16,200 and $19,400 were considered uncollectible and written off in 2018 and 2017, respectively.
4. Major repairs of $33,000 to the equipment were debited to the Accumulated Depreciation account during the year. No assets were retired during 2018.
5. The wholly owned subsidiary reported a net loss for the year of $25,000. The loss was recorded by the parent.
6. At January 1, 2018, the cash balance was $166,000.

Instructions
Prepare a statement of cash flows (indirect method) for the year ended December 31, 2018. Keating Corporation has no securities which are classified as cash equivalents.

Actuary and trustee reports indicate the following changes in the PBO and plan assets of Douglas-Roberts Industries during 2018:

Required:
1-a. Determine Douglas-Roberts' pension expense for 2018.
1.b, 2. to 4. Prepare the appropriate journal entries to record the pension expense, to record any 2018 gains and losses, to record the cash contribution to plan assets and to record retiree benefits..

Required 1-a.

Required 1B and 2 to 4

1. Record annual pension expense.

2. Record the change in plan assets.

3. Record the change in the PBO.

4. Record the cash contribution to plan assets.

5. Record the retiree benefits paid.