A four-wheel cart of mass M = 95 kg is moving along a horizontal surface with a constant velocity V = 3.5 m/s relative to the ground. A person of mass m1 = 65 kg carrying a backpack of m2 = 8 kg runs and catches up to the cart, and then jumps onto the cart. Just before landing on the cart, the person is moving parallel to the ground and the velocity of the center of mass of the system including the person, backpack and cart is VCM = 5 m/s.

What is the speed of the person just before landing on the cart?

v₀ = 5.3 m/s

v₀ = 12 m/s

v₀ = 0.45 m/s

v₀ = 7 m/s

v₀ = 8.8 m/s

2)

What is the horizontal momentum of the person after landing on the cart?

p_f = 325 kg m/s

p_f = 455 kg m/s

p_f = 228 kg m/s

3)

Compare the total kinetic energy of the system including the person, backpack and cart before the person has landed on the cart to after.

KE_before = KE_after

KE_before > KE_after

KE_before < KE_after

4)

The person now holds the backpack off the back of the cart and lets go. The backpack falls to the ground. What happens to the speed of the cart when the backpack is dropped?

increases

decreases

stays the same

(Note: Answers are D, A, B, C. Please show work and reasoning.)

34. On 1 November 2019 Pippen Ltd contacts Jordan Inc to enquire about US$20m worth of machinery that Jordan Inc is manufacturing. By the 30 November the two companies have agreed sale terms after making extensive enquiries, including those on finance terms, exchange rates and forward rates. The eventual sale is concluded on 1 December 2019, whereby Jordan Inc of the USA sells machinery to Pippen Ltd of Portugal for the payment amount of €20m to be made on 1 March 2020.

On the sale date of 1 December, Jordan Inc also enters into a forward contract with its bank to sell €20m in exchange for US Dollars on 1 March 2020.

The relevant spot and forward exchange rates for the Euro/US$ on the various dates are as follows:

1-Dec-19: Spot €1=US$1 & Forward Rate to 1-Mar-20 €1=US$1.04

31-Dec-19: Spot €1=US$1.05 & Forward Rate to 1-Mar-20 €1=US$1.10

1-Mar-20: Spot €1=US$1.12

Jordan Inc’s incremental borrowing rate is 12 percent. The present value factor for two months at an annual interest rate of 12 percent (1 percent per month) is 0.9803.

Assume that the forward contract discount or premium is allocated on a straight-line basis.

1. How many US$ does Jordan Inc expect to receive under the Forward Contract on 1 March 2020? [2 marks]

2. Assuming that Jordan Inc designates the forward contract as a cash flow hedge of a foreign currency receivable, provide the journal entries for these transactions in US$ on each of the dates (1-Dec-19, 31-Dec-19 (year-end) and 1-Mar-20). [6 marks]

3. Show the impact on Net Income for these transactions in 2019 and 2020 under Cash Flow Hedge accounting. [4 marks]

4. Now assume that Jordan Inc designates the forward contract as a fair value hedge of a foreign currency receivable. In this case, prepare the journal entries for these transactions in US$ on each of the dates (1-Dec-19, 31-Dec-19 (year-end) and 1-Mar-20). [6 marks]

5. Show the impact on Net Income for these transactions in 2019 and 2020 under Fair Value Hedge accounting. [4 marks]

Prepare the necessary entries to clear the Intangible Assets account and to set up separate accounts for distinct types of intangibles. Make the entries as of December 31, 2018, recording any necessary amortization and reflecting all balances accurately as of that date. (Ignore income tax effects.)

P12-2 (LO1,2,4,5) EXCEL (Accounting for Patents) Fields Laboratories holds a valuable patent (No. 758-6002-1A) on a precipitator that prevents certain types of air pollution. Fields does not manufacture or sell the products and processes it develops. Instead, it conducts research and develops products and processes which it patents, and then assigns the patents to manufacturers on a royalty basis. Occasionally it sells a patent. The history of Fields patent number 758-6002-1A is as follows.

Fields assumed a useful life of 17 years when it received the initial precipitator patent. On January 1, 2016, it revised its useful life estimate downward to 5 remaining years. Amortization is computed for a full year if the cost is incurred prior to July 1, and no amortization for the year if the cost is incurred after June 30. The company's year ends December 31.

Instructions

Compute the carrying value of patent No. 758-6002-1A on each of the following dates:

(a)December 31, 2011.

(b)December 31, 2015.

(c)December 31, 2018.

Rainmaker Environmental Consultants is just finishing its second year of operations. The company’s unadjusted trial balance at October 31, 2011 follows:

Rainmaker prepares adjustments each October 31. The following additional information is available on October 31, 2011:

a.It was determined that $12,000 of the unearned Consulting fees had not yet been earned.

b.It was discovered that $6,000 of the balance in consulting fees earned was for services to be performed in November.

c.The balance in the prepaid rent account represented three months of rent beginning September 1, 2011.

d.Accrued wages at October 31 totaled $6,800.

e.The office furniture was purchased on March 1, 2010, and has an estimated useful life of two years. After two years, it is expected that the furniture will be worthless.

f.Accrued consulting fees at year-end totaled $4,200.

g.Interest of $200 had accrued on the note receivable for the month of October.

h.The balance in the prepaid insurance account represents the remaining balance of a two-year policy purchased on April 1, 2010.

i.A count of the supplies on October 31 revealed a balance remaining of $900.

Required

Prepare adjusting journal entries on October 31, 2011 based on the above.

Match the following strengths and weakness with (a) between-group design or (b) within-group design. ____ More susceptible to individual characteristics that might confound an association (e.g., age, gender, genetic susceptibility). ____ More susceptible to confounding from time-related factors (e.g., learning effects, external factors). ____ Outcome of interest is compared before and after the intervention in a single cohort.

What are the 1. Use 2. Side effects 3. Adverse reactions and contraindications 4. nursing intervention/responsibilities before, during and after administration.  

of these Drugs

1. Digoxin

2. Furosemide

3. Naloxone

4. Nifedipine

5. Propranolol/ atenolol

6. Celecoxib

7. Insulin

8. Alendronate

9. Iron

10. Warfarin

11. Nitroglycerin

12. Nitroglycerin

13. Nitrofurantoin

14. Rifampicin

15. Lactulose

16. Allopurinol

17. Theophylline

18. Methimazole

19. Levothyroxine

20. Spironolactone

21. Albuterol

22. corticosteroids

You are a shareholder in an S corporation. The corporation earns $2.49 per share before taxes. As a pass-through​ entity, you will receive $2.49 for each share that you own. Your marginal tax rate is 25%. How much per share is left for you after all taxes are​ paid?

The amount that remains is ____ per share. ​ (Round to the nearest​ cent.)

You are a shareholder in a C corporation. The corporation earns$ 2.03 per share before taxes. Once it has paid taxes it will distribute the rest of its earnings to you as a dividend. Assume the corporate tax rate is 38 % and the personal tax rate on​ (both dividend and​ non-dividend) income is

20 %

How much is left for you after all taxes are​ paid?