In outer space rock 1, with mass 3 kg and velocity < 3500, -2500, 3200 > m/s, struck rock 2, which was at rest. After the collision, rock 1's velocity is < 3000, -1800, 3500 > m/s. What is the final momentum of rock 2?
_2f =  

kg · m/s
Before the collision, what was the kinetic energy of rock 1?
K_1i =  J
Before the collision, what was the kinetic energy of rock 2?
K_2i =  J
After the collision, what is the kinetic energy of rock 1?
K_1f =  J
Suppose the collision was elastic (that is, no change in kinetic energy and therefore no change in thermal or other internal energy of the rocks). In that case, after the collision, what is the kinetic energy of rock 2?
K_2f =  J
On the other hand, suppose that in the collision some of the kinetic energy is converted into thermal energy of the two rocks, where E_thermal,1 + E_thermal,2 = 4.46 ⨯ 10⁶ J. What is the final kinetic energy of rock 2?
K_2f =  J
In this case (some of the kinetic energy being converted to thermal energy), what was the transfer of energy Q (microscopic work) from the surroundings into the two-rock system during the collision? (Remember that Q represents energy transfer due to a temperature difference between a system and its surroundings.)
Q =  J

An SAT prep course claims to improve the test score of students. The table below shows the scores for seven students the first two times they took the verbal SAT. Before taking the SAT for the second time, each student took a course to try to improve his or her verbal SAT scores. Do these results support the claim that the SAT prep course improves the students' verbal SAT scores?

Let d=(verbal SAT scores prior to taking the prep course)−(verbal SAT scores after taking the prep course)d=(verbal SAT scores prior to taking the prep course)−(verbal SAT scores after taking the prep course). Use a significance level of α=0.01α=0.01 for the test. Assume that the verbal SAT scores are normally distributed for the population of students both before and after taking the SAT prep course.

“Coupled transcription-translation” means _, and the coupling contributes to gene expression regulation via ___.

A

transcription can start before the end of translation, lacI repression

B

translation can start before the end of transcription, attenuation

C

translation can start before the end of transcription, CRP activation

D

transcription can start before the end of translation, LacI repression

E

translation can start only after transcription is achieved, attenuation

Which of the following elements can terminate transcription in prokaryotes? It is ___

A

RNA polymerase; cis element

B

TATA box, trans-element

C

Hairpin (stem loop) structure with poly U-tail; trans factor

D

Hairpin (stem loop) structure with poly U-tail, cis element

E

RNA polymerase; trans factor

Which of the following can be used to estimate bacterial cell growth?

A

Plating, CFU counting

B

Counting cells under microscope (e.g. in counting chamber)

C

Turbidity measurements

D

Counting cells using flow cytometry

E

All of the above

Q.2 ABC Ltd., has been facing cash shortage problem for many years. You have just joined the company and made the proposal to prepare cash budget for controlling of cash shortage problem. Management has given you the green signal to prepare the cash budget and made the projection for requirement of cash through commercial bank channel in the coming period. The following information were gathered for preparing the cash budget. 1. Sales budgets November, 2019…………………………. Rs.200,000 December, 2019…………………………… 300,000 January, 2020…………………………….. 400,000 February, 2020…………………………… 500,000 March, 2020……………………………….. 600,000 All sales are made on credit basis and customers follow the following patter to pay; A) 40 % pay in the month of sales. B) 50 % in the following month of sales. C) 10 % pay in the second month of sales. 2. Purchase budgets 3. Purchases are made equal to 60 % of the respective month sales at beginning of the month. 50% of purchase amount is paid in the month of purchases and 50% in the following month of purchases 4. Cash operating expenses per month is estimated Rs.80,000. 5. Dividend is expected to be paid Rs.100,000 in the month of January, 2020. 6. Tax is to be paid Rs.50,000 in the month of march, 2020. 7. A new plant costing Rs. 250,000 to be purchased in the month of Feb.,2020. 8. Cash on hand on 1st January, 2020 is Rs.100,000. 9. A minimum cash balance of Rs.150,000 to be maintained from 31st January,2020 on ward, company has made arrangement with the local bank a line of credit to meet its cash requirement and if excess cash available it would be paid to bank to pay the loan. Required: Prepare a cash budget for the month of January, February, March, 2020. (Marks-10)

1)    Use the below table of share price for TSLA and index level for the S&P 500 for the CAPM questions that follow related to TSLA. You can copy this table and paste it completely into Excel to avoid typing it out. Calculate the beta of TSLA.  

2) Using the beta you just calculated above, a risk free rate of 0.70%, and a market return of 5.5%, what is the required rate of return for TSLA?

3) If the current share price of TSLA is $380, it pays no dividend, and the consensus estimated share price in one year is $400, what is the estimated return for this stock? Should you invest in it based on comparing the estimated return you just calculated to its required return?  

Jen and Larry’s Frozen Yogurt Company

     In 2019, Jennifer (Jen) Liu and Larry Mestas founded Jean and Larry’s Frozen Yogurt Company, which was based on the idea of applying the microbrew or microbatch strategy to the production and sale of frozen yogurt. Jen and Larry began producing small quantities of unique flavors and blends in limited editions. Revenues were $600,000 in 2019 and were estimated to be $1.2 million in 2020.

     Because Jen and Larry were selling premium frozen yogurt containing premium ingredients, each small cup of yogurt sold for $3, and the cost of producing the frozen yogurt averaged $1.50 per cup. Administrative expenses, including Jen and Larry’s salary and expenses for an accountant and two other administrative staff, were estimated at $180,000 in 2020. Marketing expenses, largely in the form of behind-the-counter workers, in-store posters, and advertising in local newspapers, were projected to be $200,000 in 2020.

     An investment in bricks and mortar was necessary to make and sell the yogurt. Initial specialty equipment and the renovation of an old warehouse building in lower downtown (known as LoDo) occurred at the beginning of 2019. Additional equipment needed to make the amount of yogurt forecasted to be sold in 2020 was purchased at the beginning of 2020. As a result, depreciation expenses were expected to be $50,000 in 2020. Interest expenses were estimated at $15,000 in 2020. The average tax rate was expected to be 25% of taxable income.

1. Refer to the Mini Case above involving Jen and Larry’s Frozen Yogurt Company.
   1. Calculate the dollar amount of NOPAT if Jen and Larry’s venture achieves the forecasted $1.2 million in sales in 2020. What would NOPAT be as a percent of sales?
   2. Calculate the NOPAT breakeven point for 2020 in terms of NOPAT breakeven revenues for Jen and Larry’s venture. How many cups of frozen yogurt would have to be sold to reach NOPAT breakeven?

Below table2 shows monthly closing share prices (adjusted to include dividends) of 5 companies, and the adjusted closing prices for the ASX200 index. Table 1 is the dividends per share of the 5 companies in the past 5 years.

Calculate the average annual growth in dividends over the last five years. Use this information, along with Gordon’s Growth Model to estimate the implied expected return for each REIT at the current market price（use past 12 months as an example）. Show your analysis process.

From inception of operations to December 31, 2020, Metlock Corporation provided for uncollectible accounts receivable under the allowance method. The provisions are recorded, based on analyses of customers with different risk characteristics. Bad debts written off were charged to the allowance account; recoveries of bad debts previously written off were credited to the allowance account, and no year-end adjustments to the allowance account were made. Metlock’s usual credit terms are net 30 days.

The balance in Allowance for Doubtful Accounts was $114,400 (Cr.) at January 1, 2020. During 2020, credit sales totaled $7,920,000, the provision for doubtful accounts was determined to be $158,400, $79,200 of bad debts were written off, and recoveries of accounts previously written off amounted to $13,200. Metlock installed a computer system in November 2020, and an aging of accounts receivable was prepared for the first time as of December 31, 2020. A summary of the aging is as follows.

Based on the review of collectibility of the account balances in the “prior to 1/1/20” aging category, additional receivables totaling $52,800 were written off as of December 31, 2020. The 80% uncollectible estimate applies to the remaining $79,200 in the category. Effective with the year ended December 31, 2020, Metlock adopted a different method for estimating the allowance for doubtful accounts at the amount indicated by the year-end aging analysis of accounts receivable.

Prepare a schedule analyzing the changes in Allowance for Doubtful Accounts for the year ended December 31, 2020. Show supporting computations in good form. (Hint: In computing the 12/31/20 allowance, subtract the $52,800 write-off.)

Kaelea, Inc., has no debt outstanding and a total market value of $90,000. Earnings before interest and taxes, EBIT, are projected to be $8,000 if economic conditions are normal. If there is strong expansion in the economy, then EBIT will be 20 percent higher. If there is a recession, then EBIT will be 30 percent lower. The company is considering a $34,000 debt issue with an interest rate of 6 percent. The proceeds will be used to repurchase shares of stock. There are currently 3,600 shares outstanding. Assume the company has a market-to-book ratio of 1.0.

a. Calculate return on equity, ROE, under each of the three economic scenarios before any debt is issued, assuming no taxes.

b. Calculate the percentage changes in ROE when the economy expands or enters a recession, assuming no taxes.

Assume the firm goes through with the proposed recapitalization and no taxes.
c. Calculate return on equity, ROE, under each of the three economic scenarios after the recapitalization.

d. Calculate the percentage changes in ROE for economic expansion and recession.

Assume the firm has a tax rate of 35 percent.
e. Calculate return on equity, ROE, under each of the three economic scenarios before any debt is issued. Also, calculate the percentage changes in ROE for economic expansion and recession.

f. Calculate return on equity, ROE, under each of the three economic scenarios after the recapitalization. Also, calculate the percentage changes in ROE for economic expansion and recession, assuming the firm goes through with the proposed recapitalization.

per company policy. 9-24 l!:IJ The auditor has provided a preliminary assessment of control risk of lo,v in the revenue cycle accounts of Acco, Inc. for each of the relevant assertions. The auditor selected a sample of sales transactions for control testing. Each of the following types of control or transaction- processing deficiencies uncovered in the sample was significant enough to cause the auditor to increase control risk assessment from lo,v to moderate. For each deficiency, labeled as (a) though (i), discuss the type of financia l statement misstatement that may result, the assertion(s) affected, and the effect on the nature, timing, and/or extent of related substantive tests. Consider each deficiency independently from the others. a. No evidence that price and quantity on the invoice ,vere compared ,vith the supporting documents b. Failure to approve customer credit before shipping the merchandise on open account c. Recording sales before they ,vere shipped d. Recording sales several days after they should have been recorded e. Recording sales several days before and several days after they should have been recorded f. Lack of customer orders; items ,vere shipped g. Lack of shipping documents; customer order ,vas found h. Incorrect invoice price i. Quantity shipped differed from the quantity billed