Provide the closing entry for the following trial balance at year end:

DR.                   CR.

Cash                             $5,275

A/R                               $1,850

Equipment                   $56,480

A/P                                                       $12,350

Owners Capital                                     $70,405

Owners Withdrawals    $6,000

Revenue                                              $85,000

Cost of Goods Sold        $25,000

Salaries                        $50,000          

Payroll Taxes                $8,900

Utilities                        $13,800

Need to Identify any key issues or problems facing Amazon company during 2017 or 2018 how that issue could effect the Amazon financially, if it would impact their revenue. if so, how ? In all likelihood, there will be several different factors at play, what would be these factors? I brief answer would be appreciated.

As the internal audit team lead for IT Audit, you have been asked to utilize COBIT as a framework to a Case where a dental wholesale distributor lost in revenue when the IT department use Pear P-Phone as a platform to build a new order entry system. Use COBIT framework to justify your responses.

Select an e-commerce company of your choice & based on the information you found on their website, briefly

0. Describe their business model

1. Identify their customer value proposition

2. Identify its revenue model

3. Identify their main competitors

4. Identify their market strategy

Ecommerce Website: flipkart.com

1. List department name, employee id, and employee name for all employees in department name order.
2. Repeat for department #10 only.
3. List the course ID, course name, section, instructor name, day, time, and room for all course sections.
4. List the course ID, course name, section, student ID, and student name for CRN 1003. Display the list in ascending order of student last and first names.

DROP TABLE registration;
DROP TABLE sections;
DROP TABLE courses;
DROP TABLE students;
DROP TABLE instructors;

CREATE TABLE courses (
   cid varchar2(9) NOT NULL,
   cname varchar2(50) NOT NULL,
   credits number(1) DEFAULT 3,
   prereq varchar2(9),
   CONSTRAINT pk_courses PRIMARY KEY (cid)
);

INSERT INTO courses VALUES ('IS 201','Java Programming',3,null);
INSERT INTO courses VALUES ('IS 202','C++ Programming',3,'IS 201');
INSERT INTO courses VALUES ('IS 301','Web Design',3,null);
INSERT INTO courses VALUES ('IS 331','Business Applications',3,null);
INSERT INTO courses VALUES ('IS 401','Database Design',3,'IS 331');
INSERT INTO courses VALUES ('IS 413','SQL Programming',3,'IS 401');

CREATE TABLE students (
   sid char(9) NOT NULL,
   lname varchar(30) NOT NULL ,
   fname varchar2(30) NOT NULL ,
   gender char(1) NOT NULL ,
   addr varchar2(50) NOT NULL ,
   city varchar2(20) NOT NULL ,
   state char(2) NOT NULL ,
   zip varchar2(10) NOT NULL ,
   phone varchar2(14) NULL ,
   birthdate date NULL ,
   tuitionRate number(7, 2) NOT NULL ,
   creditsEarned number(3) NOT NULL ,
   CONSTRAINT pk_students PRIMARY KEY (sid)
);

INSERT INTO students VALUES ('100000001','Lee','George','M','15 Merchant Street','Honolulu','HI','96818','808-524-3333','01-MAY-1965',5000.00,47);
INSERT INTO students VALUES ('100000002','Yamamoto','Bill','M','3432 Birch Street','Honolulu','HI','96814','808-522-2212','03-JUN-1958',5000.00,12);
INSERT INTO students VALUES ('100000003','Carver','Hillary','F','22 Aardvark Avenue','Washington','DC','10101','800-212-3246','23-AUG-1991',5000.00,69);
INSERT INTO students VALUES ('100000004','King','Linda','F','341 Kaapahu Road','Paauilo','HI','96776',NULL,'01-SEP-1998',4399.00,6);
INSERT INTO students VALUES ('100000005','Rollings','Willie','M','1221 Ala Moana Blvd','Honolulu','HI','96814',NULL,NULL,4888.00,0);
INSERT INTO students VALUES ('100000006','Alexander','Wanda','F','93-123 Old Mill Road','Honokaa','HI','96727','808-776-2313','02-OCT-1997',5000.00,99);
INSERT INTO students VALUES ('100000007','Carver','Bill','M','33 Richards Street','Honolulu','HI','96813',NULL,'22-OCT-1990',5000.00,0);
INSERT INTO students VALUES ('100000008','DeLuz','Bob','M','102 Orleans Ave','San Francisco','CA','97745','808-555-3324','01-MAR-1998',5000.00,14);
INSERT INTO students VALUES ('100000009','Lee','Lisa','F','45 Fong Avenue','San Francisco','CA','97767','808-333-3432','21-APR-1997',5000.00,26);
INSERT INTO students VALUES ('100000010','Garcia','Sherrie','F','2 S. Beretania','Honolulu','HI','96817','808-663-4453','03-DEC-1997',5000.00,29);
INSERT INTO students VALUES ('100000011','Kamaka','Oscar','M','34 Kapolani Blvd','Honolulu','HI','96813','808-533-3332','12-FEB-1998',5000.00,0);

CREATE TABLE instructors (
   inId char(9) NOT NULL,
   iLname varchar2(30) NOT NULL,
   iFname varchar2(30) NOT NULL,
   rank varchar2(10) NOT NULL,
   office varchar2(10) NULL,
   phone varchar2(20) NULL,
   salary number(8,2) DEFAULT 0,
   CONSTRAINT pk_instructors PRIMARY KEY (inID)
);

INSERT INTO instructors VALUES ('200000001','Souza','Edward','Lecturer','LM101','808-533-4241',5000.00);
INSERT INTO instructors VALUES ('200000002','Tenzer','Laurie','Associate','LM102','808-533-4244',5000.00);
INSERT INTO instructors VALUES ('200000003','Otake','Bill','Assistant','MR101','808-533-4247',5800.00);

CREATE TABLE sections (
   crn char(4) NOT NULL,
   cid varchar2(9) NOT NULL,
   section char DEFAULT 'A',
   inId char(9) NOT NULL,
   days varchar2(10) DEFAULT 'TBA',
   time varchar2(16) DEFAULT 'TBA',
   room varchar2(10) NULL,
   CONSTRAINT pk_sections PRIMARY KEY (crn),
   CONSTRAINT fk_inid_sections FOREIGN KEY (inid) REFERENCES instructors(inid),
   CONSTRAINT fk_cid_sections FOREIGN KEY (cid) REFERENCES courses(cid)
);

INSERT INTO sections VALUES ('1000','IS 201','A','200000003','MWF','08:00 - 08:50','CL100');
INSERT INTO sections VALUES ('1001','IS 201','B','200000003','MWF','09:00 - 09:50','CL100');
INSERT INTO sections VALUES ('1002','IS 201','C','200000001','TTh','08:00 - 09:15','CL102');
INSERT INTO sections VALUES ('1003','IS 301','A','200000002','TTh','09:30 - 10:45','CL340');
INSERT INTO sections VALUES ('1004','IS 301','B','200000002','MWF','09:00 - 09:50','CL340');
INSERT INTO sections VALUES ('1005','IS 413','A','200000001','MWF','09:00 - 09:50','CL230');

CREATE TABLE registration (
   crn char(4) NOT NULL,
   sid char(9) NOT NULL,
   CONSTRAINT pk_registration PRIMARY KEY (crn,sid),
   CONSTRAINT fk_crn_registration FOREIGN KEY (crn) references sections(crn),
   CONSTRAINT fk_sid_registration FOREIGN KEY (sid) references students(sid)
);

INSERT INTO registration VALUES ('1000','100000001');
INSERT INTO registration VALUES ('1003','100000001');
INSERT INTO registration VALUES ('1005','100000001');
INSERT INTO registration VALUES ('1001','100000002');
INSERT INTO registration VALUES ('1004','100000002');
INSERT INTO registration VALUES ('1005','100000003');
INSERT INTO registration VALUES ('1002','100000004');
INSERT INTO registration VALUES ('1003','100000004');
INSERT INTO registration VALUES ('1005','100000004');
INSERT INTO registration VALUES ('1000','100000005');
INSERT INTO registration VALUES ('1003','100000005');
INSERT INTO registration VALUES ('1002','100000008');
INSERT INTO registration VALUES ('1004','100000008');
INSERT INTO registration VALUES ('1002','100000009');
INSERT INTO registration VALUES ('1005','100000009');
INSERT INTO registration VALUES ('1002','100000010');
INSERT INTO registration VALUES ('1005','100000010');
INSERT INTO registration VALUES ('1000','100000011');
INSERT INTO registration VALUES ('1003','100000011');
INSERT INTO registration VALUES ('1005','100000011');
commit;

1. List the course ID, course name, section, day, time, and room for all course sections. Order by course ID and section. Note you must join the courses and sections tables for this question.

2. Repeat for CRN 1003 only.
3. List the course ID, course name, section, instructor name, day, time, and room for all course sections. Be sure to join the proper tables.
4. List the course ID, course name, section, student ID, and student name for CRN 1003. Display the list in ascending order of student last and first names. Be sure to join the proper tables.

DROP TABLE registration;
DROP TABLE sections;
DROP TABLE courses;
DROP TABLE students;
DROP TABLE instructors;

CREATE TABLE courses (
cid varchar2(9) NOT NULL,
cname varchar2(50) NOT NULL,
credits number(1) DEFAULT 3,
prereq varchar2(9),
CONSTRAINT pk_courses PRIMARY KEY (cid)
);

INSERT INTO courses VALUES ('IS 201','Java Programming',3,null);
INSERT INTO courses VALUES ('IS 202','C++ Programming',3,'IS 201');
INSERT INTO courses VALUES ('IS 301','Web Design',3,null);
INSERT INTO courses VALUES ('IS 331','Business Applications',3,null);
INSERT INTO courses VALUES ('IS 401','Database Design',3,'IS 331');
INSERT INTO courses VALUES ('IS 413','SQL Programming',3,'IS 401');

CREATE TABLE students (
sid char(9)   NOT NULL,
lname varchar(30) NOT NULL ,
fname varchar2(30) NOT NULL ,
gender char(1) NOT NULL ,
addr varchar2(50) NOT NULL ,
city varchar2(20) NOT NULL ,
state char(2) NOT NULL ,
zip varchar2(10) NOT NULL ,
phone varchar2(14) NULL ,
birthdate date NULL ,
tuitionRate number(7, 2) NOT NULL ,
creditsEarned number(3) NOT NULL ,
CONSTRAINT pk_students PRIMARY KEY (sid)
);

INSERT INTO students VALUES ('100000001','Lee','George','M','15 Merchant Street','Honolulu','HI','96818','808-524-3333','01-MAY-1965',5000.00,47);
INSERT INTO students VALUES ('100000002','Yamamoto','Bill','M','3432 Birch Street','Honolulu','HI','96814','808-522-2212','03-JUN-1958',5000.00,12);
INSERT INTO students VALUES ('100000003','Carver','Hillary','F','22 Aardvark Avenue','Washington','DC','10101','800-212-3246','23-AUG-1991',5000.00,69);
INSERT INTO students VALUES ('100000004','King','Linda','F','341 Kaapahu Road','Paauilo','HI','96776',NULL,'01-SEP-1998',4399.00,6);
INSERT INTO students VALUES ('100000005','Rollings','Willie','M','1221 Ala Moana Blvd','Honolulu','HI','96814',NULL,NULL,4888.00,0);
INSERT INTO students VALUES ('100000006','Alexander','Wanda','F','93-123 Old Mill Road','Honokaa','HI','96727','808-776-2313','02-OCT-1997',5000.00,99);
INSERT INTO students VALUES ('100000007','Carver','Bill','M','33 Richards Street','Honolulu','HI','96813',NULL,'22-OCT-1990',5000.00,0);
INSERT INTO students VALUES ('100000008','DeLuz','Bob','M','102 Orleans Ave','San Francisco','CA','97745','808-555-3324','01-MAR-1998',5000.00,14);
INSERT INTO students VALUES ('100000009','Lee','Lisa','F','45 Fong Avenue','San Francisco','CA','97767','808-333-3432','21-APR-1997',5000.00,26);
INSERT INTO students VALUES ('100000010','Garcia','Sherrie','F','2 S. Beretania','Honolulu','HI','96817','808-663-4453','03-DEC-1997',5000.00,29);
INSERT INTO students VALUES ('100000011','Kamaka','Oscar','M','34 Kapolani Blvd','Honolulu','HI','96813','808-533-3332','12-FEB-1998',5000.00,0);

CREATE TABLE instructors (
inId char(9) NOT NULL,
iLname varchar2(30) NOT NULL,
iFname varchar2(30) NOT NULL,
rank varchar2(10) NOT NULL,
office varchar2(10) NULL,
phone varchar2(20) NULL,
salary number(8,2) DEFAULT 0,
CONSTRAINT pk_instructors PRIMARY KEY (inID)
);

INSERT INTO instructors VALUES ('200000001','Souza','Edward','Lecturer','LM101','808-533-4241',5000.00);
INSERT INTO instructors VALUES ('200000002','Tenzer','Laurie','Associate','LM102','808-533-4244',5000.00);
INSERT INTO instructors VALUES ('200000003','Otake','Bill','Assistant','MR101','808-533-4247',5800.00);

CREATE TABLE sections (
crn char(4) NOT NULL,
cid varchar2(9) NOT NULL,
section char DEFAULT 'A',
inId char(9) NOT NULL,
days varchar2(10) DEFAULT 'TBA',
time varchar2(16) DEFAULT 'TBA',
room varchar2(10) NULL,
CONSTRAINT pk_sections PRIMARY KEY (crn),
CONSTRAINT fk_inid_sections FOREIGN KEY (inid) REFERENCES instructors(inid),
CONSTRAINT fk_cid_sections FOREIGN KEY (cid) REFERENCES courses(cid)
);

INSERT INTO sections VALUES ('1000','IS 201','A','200000003','MWF','08:00 - 08:50','CL100');
INSERT INTO sections VALUES ('1001','IS 201','B','200000003','MWF','09:00 - 09:50','CL100');
INSERT INTO sections VALUES ('1002','IS 201','C','200000001','TTh','08:00 - 09:15','CL102');
INSERT INTO sections VALUES ('1003','IS 301','A','200000002','TTh','09:30 - 10:45','CL340');
INSERT INTO sections VALUES ('1004','IS 301','B','200000002','MWF','09:00 - 09:50','CL340');
INSERT INTO sections VALUES ('1005','IS 413','A','200000001','MWF','09:00 - 09:50','CL230');

CREATE TABLE registration (
crn char(4) NOT NULL,
sid char(9) NOT NULL,
CONSTRAINT pk_registration PRIMARY KEY (crn,sid),
CONSTRAINT fk_crn_registration FOREIGN KEY (crn) references sections(crn),
CONSTRAINT fk_sid_registration FOREIGN KEY (sid) references students(sid)
);

INSERT INTO registration VALUES ('1000','100000001');
INSERT INTO registration VALUES ('1003','100000001');
INSERT INTO registration VALUES ('1005','100000001');
INSERT INTO registration VALUES ('1001','100000002');
INSERT INTO registration VALUES ('1004','100000002');
INSERT INTO registration VALUES ('1005','100000003');
INSERT INTO registration VALUES ('1002','100000004');
INSERT INTO registration VALUES ('1003','100000004');
INSERT INTO registration VALUES ('1005','100000004');
INSERT INTO registration VALUES ('1000','100000005');
INSERT INTO registration VALUES ('1003','100000005');
INSERT INTO registration VALUES ('1002','100000008');
INSERT INTO registration VALUES ('1004','100000008');
INSERT INTO registration VALUES ('1002','100000009');
INSERT INTO registration VALUES ('1005','100000009');
INSERT INTO registration VALUES ('1002','100000010');
INSERT INTO registration VALUES ('1005','100000010');
INSERT INTO registration VALUES ('1000','100000011');
INSERT INTO registration VALUES ('1003','100000011');
INSERT INTO registration VALUES ('1005','100000011');
commit;

The year-end adjusted trial balance of hilltoppers corporation included the following account balances: cash $4700; equipment $16700; accounts payable $2700; common stock $11000; retained earnings $7500; dividends $1100; service revenue $15700; salaries expense $10700; and utilities $3700.

Please give an explanation as well.

At the end of its third year of operations, the Nusa Manufacturing Company had $4,650,000 in revenue (sales); $3,500,000 in cost of goods sold; $475,000 in total operating expenses; $70,000 in interest expense and had a tax liability equal to 30% of the firm’s taxable income. Construct an income statement for the year and find the net profit?

Q2: Fill in the Blanks. Assume the fixed cost is $500. Product Price is $300