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A person with a cough is a persona non grata on airplanes, elevators, or at the theater. In theaters especially, the irritation level rises with each muffled explosion. According to Dr. Brian Carlin, a Pittsburgh pulmonologist, in any large audience you'll hear about 18 coughs per minute.

(b) Find the probability of four or fewer coughs (in a large auditorium) in a 1-minute period. (Use 4 decimal places.)

(c) Find the probability of at least eight coughs (in a large auditorium) in a 32-second period. (Use 4 decimal places.)

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A person with a cough is a persona non grata on airplanes, elevators, or at the theater. In theaters especially, the irritation level rises with each muffled explosion. According to Dr. Brian Carlin, a Pittsburgh pulmonologist, in any large audience you'll hear about 18 coughs per minute.

(a) Let r = number of coughs in a given time interval. Explain why the Poisson distribution would be a good choice for the probability distribution of r. Coughs are a common occurrence. It is reasonable to assume the events are independent. Coughs are a common occurrence. It is reasonable to assume the events are dependent. Coughs are a rare occurrence. It is reasonable to assume the events are independent. Coughs are a rare occurrence. It is reasonable to assume the events are dependent.

(b) Find the probability of seven or fewer coughs (in a large auditorium) in a 1-minute period. (Use 4 decimal places.)

(c) Find the probability of at least eight coughs (in a large auditorium) in a 28-second period. (Use 4 decimal places.)

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Herbert, Inc., acquired all of Rambis Company’s outstanding stock on January 1, 2017, for $638,000 in cash. Annual excess amortization of $20,000 results from this transaction. On the date of the takeover, Herbert reported retained earnings of $405,000, and Rambis reported a $252,000 balance. Herbert reported internal net income of $40,500 in 2017 and $52,300 in 2018 and declared $10,000 in dividends each year. Rambis reported net income of $29,500 in 2017 and $41,300 in 2018 and declared $5,000 in dividends each year.

a. Assume that Herbert’s internal net income figures above do not include any income from the subsidiary.

If the parent uses the equity method, what is the amount reported as consolidated retained earnings on December 31, 2018?

What would be the amount of consolidated retained earnings on December 31, 2018, if the parent had applied either the initial value or partial equity method for internal accounting purposes?

b. Under each of the following situations, what is the Investment in Rambis account balance on Herbert’s books on January 1, 2018?

The parent uses the equity method.

The parent uses the partial equity method.

The parent uses the initial value method.

c. Under each of the following situations, what is Entry *C on a 2018 consolidation worksheet?

The parent uses the equity method.

The parent uses the partial equity method.

The parent uses the initial value method.

Herbert, Inc., acquired all of Rambis Company’s outstanding stock on January 1, 2017, for $638,000 in cash. Annual excess amortization of $20,000 results from this transaction. On the date of the takeover, Herbert reported retained earnings of $405,000, and Rambis reported a $252,000 balance. Herbert reported internal net income of $40,500 in 2017 and $52,300 in 2018 and declared $10,000 in dividends each year. Rambis reported net income of $29,500 in 2017 and $41,300 in 2018 and declared $5,000 in dividends each year.

a. Assume that Herbert’s internal net income figures above do not include any income from the subsidiary.

If the parent uses the equity method, what is the amount reported as consolidated retained earnings on December 31, 2018?

What would be the amount of consolidated retained earnings on December 31, 2018, if the parent had applied either the initial value or partial equity method for internal accounting purposes?

b. Under each of the following situations, what is the Investment in Rambis account balance on Herbert’s books on January 1, 2018?

The parent uses the equity method.

The parent uses the partial equity method.

The parent uses the initial value method.

c. Under each of the following situations, what is Entry *C on a 2018 consolidation worksheet?

The parent uses the equity method.

The parent uses the partial equity method.

The parent uses the initial value method.

1. Prepare the Adjusting Journal Entries (AJEs) that should be made on December 31, 2018, the end of the accounting year, for each of the following independent situations. If no AJE is required, indicate “none.” Assume the firm only makes AJEs at the end of the accounting year.

1. On March 31, 2018, the firm collected $12,000 of rent for 12 months in advance. The journal entry to record the receipt included a credit to a temporary account.

Revenue (3*1,000)                   3,000

Unearned                                             3,000

2. On May 1, 2018, the firm collected $6,000 of rent for 12 months in advance. The journal entry to record the receipt included a credit to a balance sheet account.

Unearned (8*500)                    4,000

Revenue                                              4,000

3. On September 30, 2018, the firm collected $7,500 of rent for 3 months in advance. The journal entry to record the receipt included a credit to an income statement account.

None

4. On June 1, 2018, the firm collected $3,000 of rent for 3 months in advance. The journal entry to record the receipt included a credit to a permanent account.

none

5. On August 1, 2018, the firm paid $60,000 for a 6-month insurance policy. The journal entry to record the payment included a debit to a balance sheet account.

Expense (5*10,000)                 50,000

Prepaid                                                50,000

6. On September 1, 2018, the firm paid $15,000 for a 3-month rental of a machine. The journal entry to record the payment included a debit to a balance sheet account.

None

7. On February 1, 2018, the firm paid $6,000 for a 6-month rental of a machine. The journal entry to record the payment included a debit to an income statement account.

None

8. On October 1, 2018, the firm paid $80,000 for an 8-month rental of a machine. The journal entry to record the payment included a debit to a temporary account.

1. On May 1, 2018, the company borrowed $1,200,000 at 4%. The principle is due on May 1, 2019. The interest is due every six months and the company made the first interest payment on November 1, 2018.

Expense (1,200,000*4%*2/12)               8,000

Payable                                                                 8,000

10. On August 31, 2015, the company borrowed $6,000,000 for six years at 6%. The interest is due and payable every year on August 31. The principle is due and payable in three equal installments on August 31, 2017, August 31, 2019, and August 31, 2021. The company made its interest and principle payments as required.

Expense (2,000,000*6%*4/12)               40,000

Payable                                                                 40,000

11. On September 1, 2018, the firm bought $100,000 of 3%, three-year bonds. The firm paid $100,000 for this investment. The company will collect $1,500 of interest on the bonds every six months starting on March 1, 2019.

Receivable (100,000*3%*4/12)              1,000

Revenue                                                       1,000

kindly verify my answers and correct if wrong