assessing the financial reporting landscape considering the user needs, constraints, and business environment,

identifying the issues,

analyzing the issues (qualitatively and quantitatively), and

providing a recommendation for each issue identified in the case.

Revenue
$375,000
Cost of Goods Sold
86,250
     Gross Profit
288,750
Other Expenses

   Advertising
35,400
   Office Expense
22,750
   Research
195,000
   Wages and Salaries
40,000
      Total Other Expenses
293,150
Income Before Taxes
(4,400)
   Income Tax
0
Net Income
$(4,400)

Revenue
$375,000
Cost of Goods Sold
163,125
     Gross Profit
211,875
Other Expenses

   Advertising
5,200
   Office Expense
17,400
   Repairs and Maintenance
85,000
   Wages and Salaries
50,000
      Total Other Expenses
157,600
Income Before Taxes
54,275
   Income Tax*
8,413
Net Income
$45,862

Task
Internal Audit Must Embrace Change or Sink Like a Stone
On March 21, 2019 By Jason Mefford
Here’s a list of the internal audit challenges that present threats to the profession or cause
sleepless nights for some CAEs. While it’s hardly a comprehensive list, it includes some of the
changes and trends that we internal auditors simply can’t ignore.
Speed of Technology: Changing business models from technological advances are disrupting
traditional organizations and just may be the existential threat to internal audit. Deeper knowledge
and skills related to new technology used throughout the organization are needed, as well as
understanding and adoption of technology tools for performing audits, such as robotic process
automation (RPA), artificial intelligence (AI), and advanced analytics. As Karl Stingily, CAE of
Caesars Entertainment said, “every auditor needs to have a basic understanding of IT, as it is
embedded in every audit that we perform.”
Cybersecurity: Cybersecurity is a critical issue for nearly all boards and senior managers, and,
whether you know it or not, they are looking to internal audit to make sure everything is “OK.”
Since cybersecurity is such a broad topic, and little direction is given on what internal audit is
expected to do, scoping engagements is difficult.
Downgrades to the CAE Position: Some organizations are pushing down the CAE position from
vice-president to director or from director to manager, leaving internal audit to report lower in the
organizational hierarchy. This is bad news if internal audit is to maintain influence in the
organization. This harsh reality increases the need for internal audit to demonstrate value to senior
management and the board, audit what matters most, and simply make the case for internal audit
by achieving more “wins.”
More Specialization: Increased technical and business skills are needed in internal audit, leading
to the death of the general auditor. Internal audit departments will likely see more experienced,
technically savvy auditors making up most of the department.
Serving Two Masters: Internal audit has always had some challenge serving both the board and
senior management—two groups that are not always aligned—and pull internal audit in different
directions. The challenges around independence are real.
Talent Acquisition: Finding enough people to fill open positions and finding people with the
right skills is a challenge in the current tight job market and could be for some time. CAEs will
need to be more creative, looking for candidates with non-traditional audit backgrounds and
relying more on “guest auditors” to fill the gaps.
Talent Development: Training current employees in technical and soft-skills is a constant
challenge for CAEs. And soft-skills, such as communication and emotional intelligence, are more
important than ever. Auditors who can do the work, but have difficulty communicating the
results, will find themselves out of a job.
Constant Justification: Nobody seems to care that last year you saved the organization millions
of dollars. The “what have you done for me lately?” mentality requires CAEs to constantly justify
their value to the organization, some of which is cost and risk avoidance that is difficult to
calculate and quantify to the chief financial officer. Yet CAEs will need to prove return on
investment to the organization or risk getting outsourced.
Sarbanes-Oxley: Immediately after the passage of the Sarbanes-Oxley Act (SOX) internal audit
spent an inordinate amount of time doing lower-level work around SOX compliance. Over time,
some of that work transitioned to others in the organization, but new requirements from the
PCAOB, which have led to shifting expectations of the board and senior management, means
internal audit is being pulled back, kicking and screaming, into SOX compliance work.
Jason Mefford, 21 March 2019, Internal Audit Must Embrace Change or Sink Like a Stone,
Internal Audit 360, viewed 23 March 2019, ‹https://internalaudit360.com/internal-audit-must-
embrace-change-or-sink-like-a-stone/›
..........................................
1. Above article is about the changes and trends that are challenges encountered by internal auditors. You are required to critically evaluate the challenges faced by internal auditors.(Word limit – 700 words) and please support your answer by quoting practical instances. Please

CVP and Break-Even Goal: Create an Excel spreadsheet to perform CVP analysis and show the relationship between price, costs, and break-even points in terms of units and dollars. Use the results to answer questions about your findings. Scenario: Phonetronix is a small manufacturer of telephone and communications devices. Recently, company management decided to investigate the profitability of cellular phone production. They have three different proposals to evaluate. Under all the proposals, the fixed costs for the new phone would be $110,000. Under proposal A, the selling price of the new phone would be $99 and the variable cost per unit would be $55. Under proposal B, the selling price of the phone would be $129 and the variable cost would remain the same. Under proposal C, the selling price would be $99 and the variable cost would be $49. When you have completed your spreadsheet, answer the following questions: 1. What are the break-even points in units and dollars under proposal A? 2. How did the increased selling price under proposal B impact the break-even points in units and dollars compared to the break-even points calculated under proposal A? 3. Why did the change in variable cost under proposal C not impact the break-even points in units and dollars as significantly as proposal B did? Step-by-Step: 1. Open a new Excel spreadsheet. 2. In column A, create a bold-faced heading that contains the following: Row 1: Chapter 2 Decision Guideline Row 2: Phonetronix Row 3: Cost-Volume-Profit (CVP) Analysis Row 4: Today’s Date 3. Merge and center the four heading rows across columns A through D. 4. In Row 7, create the following bold-faced, right-justified column headings: Column B: Proposal A Column C: Proposal B Column D: Proposal C Note: Adjust cell widths when necessary as you work. 5. In Column A, create the following row headings: Row 8: Selling price Row 9: Variable cost Row 10: Contribution margin Row 11: Contribution margin ratio Skip a row Row 13: Fixed cost Skip a row Row 15: Break-even in units Skip a row Row 17: Break-even in dollars 6. Use the scenario data to fill in the selling price, variable cost, and fixed cost amounts for the three proposals. 7. Use the appropriate formulas from this chapter to calculate contribution margin, contribution margin ratio, break-even in units, and break-even in dollars. 8. Format all amounts as: Number tab: Category: Currency Decimal places: 0 Symbol: None Negative numbers: Red with parenthesis 9. Change the format of the selling price, contribution margin, fixed cost, and break-even in dollars amounts to display a dollar symbol. 10. Change the format of both contribution margin headings to display as indented: Alignment tab: Horizontal: Left (Indent) Indent: 1 11. Change the format of the contribution margin amount cells to display a top border, using the default line style. Border tab: Icon: Top Border 12. Change the format of the contribution margin ratio amounts to display as a percentagewith two decimal places. Number tab: Category: Percentage Decimal places: 2 13. Change the format of all break-even headings and amounts to display as bold-faced. 14. Activate the ability to use heading names in formulas under Tools ? Options: Calculation tab: Check the box: Accept labels in formulas 15. Replace the cell-based formulas with “word-based” equivalents for each formula used in Proposal A. Example: Contribution margin for proposal B would be: = (‘Selling price’ ‘Proposal B’) - (‘Variable cost’ ‘Proposal B’) Note: The tic marks used in the example help avoid naming errors caused by data having similar titles (i.e., “contribution margin” and “contribution margin ratio”). The parentheses help clarify group. 16. Save your work to a disk, and print a copy for your files.

Complete the following questions. In addition to answering the items below, you must submit an analysis of the assignment. Analyze the specific outcomes and write an analysis directed toward the management team at Smart Company describing what the numbers mean and how they relate to the business. Submit journal entries in an Excel file and written segments in an MS Word document. For written answers, please make sure your responses are well-written, formatted per CSU-Global Guide to Writing and APA and have proper citations, where applicable. Smart Company is preparing its financial statements for the year ended June 30, 2017. The financial statements are complete except for the statement of cash flows. You have been asked to prepare a statement of cash flows for the year ended June 30, 2017. Download the excel spreadsheet found in the link below. Required: Prepare a spreadsheet to support a statement of cash flows for the year ended June 30, 2017. In the tab named ‘Journal Entries’, show in journal entry form, the entries that would be made in preparation of the statement of cash flows. Prepare Smart Company’s statement of cash flows for the year ended June 30, 2017. Prepare the statement of cash flows using the indirect method. Note: For full credit, you must prepare the statement of cash flow in good form with all necessary disclosures, including disclosures about noncash financing and investing activities. Account Balances June 30, 2016 June 30, 2017 Debits Cash $ 361,700 $ 880,550 Accounts Receivable 100,000 125,000 Marketable Securities (at cost) 11,700 13,000 Allowance for Change in Value 1,500 1,800 Construction in Process 168,750 405,000 Prepaid Expenses 45,000 10,000 Investments (long-term) - 13,500 Leased Equipment - 20,000 Building 30,000 - Deferred tax asset 5,375 2,200 Land 10,500 10,500 Discount on Bonds Payable - 1,305 Totals 734,525 1,482,855 Credits Allowance for doubtful accounts $ 6,000 $ 4,500 Accounts Payable 87,500 210,000 Deferred tax liability 1,000 3,300 Income Taxes Payable 3,500 9,000 Note Payable (long-term) 3,500 - Accumulated Depreciation on Building 2,500 - Accumulated Depreciation on Leased Asset - 3,000 Lease obligation - 18,000 Interest payable on lease obligation - 1,800 Interest payable (Bonds) - 1,800 Bonds payable - 45,000 Billings on contruction in process 150,000 325,000 Pension liability 150,000 400,000 Convertible preferred stock, $100 par 9,000 - Common Stock, $10 par 14,000 24,500 Additional Paid-in Capital 8,700 13,700 Unrealized Increase in Value of Marketable Securities 1,500 1,800 Retained Earnings 297,325 421,455 Totals 734,525 1,482,855 Additional information: a. Dividends declared and paid totaled $650. b. 300 shares of common stock (at par) were issued for cash. c. On July 1, 2016, convertible preferred stock that had originally been issued at par value were converted into 500 shares of common stock. The book value method was used to account for the conversion. d. The long-term note payable was paid by issuing 250 shares of common stock at the beginning of the fiscal year. e. Short-term marketable securities were purchased at a cost of $1,300. The portfolio was increased by $300 to a $14,800 fair value at year-end by adjusting the related allowance account. f. During the year, a 30% interest in Ricochet Co. was purchased as an investment for $9,500. Ricochet reported $20,000 in net income for the year and paid dividends of $2,000 to Smart. g. $5,000 of accounts receivable were written off as uncollectible during the year. h. Smart’s inventory consists of Construction-in-Process in excess of the Billings on Construction-in-Process account balance. i. A building was destroyed by fire during the year and insurance proceeds of $26,000 were collected. j. The 12% bonds payable were issued on February 28, 2017, at 97. They mature on February 28, 2027. The company uses the straight-line method to amortize bond premiums and discounts. k. Smart recorded pension expense of $350,000 for the year. l. A lease agreement was signed on July 1st, 2016 for the use of equipment worth $20,000. The company determined that the transaction should be recorded as a capital lease.

Use Python 3.8:

Problem Description

Many recipes tend to be rather small, producing the fewest number of servings that are really possible with the included ingredients. Sometimes one will want to be able to scale those recipes upwards for serving larger groups.

This program's task is to determine how much of each ingredient in a recipe will be required for a target party size. The first inputs to the program will be the recipe itself.

Here is an example recipe that comes from the story "Chitty Chitty Bang Bang", written by Ian Fleming, who is much better known for introducing the world to James Bond:

This is a recipe scaler for serving large crowds!

Enter one ingredient per line, with a numeric value first.
Indicate the end of input with an empty line.
4 tbsp cocoa
1/4 pound butter
2 tsp corn syrup
1 can evaporated milk
1 tsp water

Here is the recipe that has been recorded
 4    tbsp     cocoa
 1/4  pound    butter
 2    tsp      corn syrup
 1    can      evaporated milk
 1    tsp      water

How many does this recipe serve? 16
How many people must be served? 25
Multiplying the recipe by 2

 8    tbsp     cocoa
 2/4  pound    butter
 4    tsp      corn syrup
 2    can      evaporated milk
 2    tsp      water

Serves 32

NOTE: The recipe rounds upwards, since it is usually not practical to obtain fractional cans or fractional eggs, etc.

Your program must obtain a complete recipe (not necessarily this one), echo it with good formatting, and then scale it up as shown above.

Program Hints:

Attractive user-friendly output is rather straightforward, with the help of Python's string formatting features. User-friendly input is a little trickier, but the split function from Unit 2 can be very helpful:

First hint:

The name of an ingredient might be more than one word. This will place all of the extra words into a single string variable 'item':

quant, unit, item = line.split(' ',2)      # pull off at most 2 words from the front

Second hint:

Sometimes the measure will be fractional. We can recognize that if the number contains a slash.

if '/' in quant: 
    numer, denom = quant.split('/')        # get the parts of the fraction

The rest is left up to the student -- since this is a string operation and this fraction represents a number.

Other Guidelines:

Clarity of code is still important here -- and clear code is less likely to have bugs.

In particular, there should be very good and clear decisions in the code.

And there will be a penalty for usage of break or continue statements.

Planning out the design of the solution before diving into code will help!

The simplest solutions would use a list, but without any indexing on that list
(or use of range() to get those indexes).  Let Python help you fill and traverse the recipe.

Storing the entire recipe in a single list before splitting things up often produces much simpler programs than trying to store everything into multiple separate lists!

IMPORTANT NOTE: As above, the recipe is provided as input to the program -- it is not part of the program itself. The program may not assume it knows what the ingredients are, or how many there are, or which ingredients have fractions and which ones do not. It must work for any number of valid input lines.

TASKS:

Recipe Data Structure: Effectively uses list (either parallel lists or lists of structures)

Input Recipe: Clearly reads input until blank line encountered

Serving Inputs: Correctly inputs two values: how many recipe serves, and how many will be served

Computing the Scale: math.ciel; if/else to round up; or anything else equivalent

Parsing the ingredients: Correctly parses ingredients (using given 'tricks') May be done at any point in the program

Scaling the recipe: Multiplies whole numbers and numerators by chosen scaling factor

Output presentation: Uses string formatting to present output recipe

Compilation: Program runs fully without change (with valid inputs of 3+ words separated with single spaces)

Correctness: Program behaves as expected (accounting for known errors above)

Only Python 3.8 will be accepted.

8.30 LAB*: Program: Authoring assistant. PYTHON PLEASE!!

(1) Prompt the user to enter a string of their choosing. Store the text in a string. Output the string. (1 pt)

Ex:

Enter a sample text:
we'll continue our quest in space.  there will be more shuttle flights and more shuttle crews and,  yes;  more volunteers, more civilians,  more teachers in space.  nothing ends here;  our hopes and our journeys continue!

You entered: we'll continue our quest in space.  there will be more shuttle flights and more shuttle crews and,  yes;  more volunteers, more civilians,  more teachers in space.  nothing ends here;  our hopes and our journeys continue!

(2) Implement a print_menu() function, which has a string as a parameter, outputs a menu of user options for analyzing/editing the string, and returns the user's entered menu option and the sample text string (which can be edited inside the print_menu() function). Each option is represented by a single character.

If an invalid character is entered, continue to prompt for a valid choice. Hint: Implement the Quit menu option before implementing other options. Call print_menu() in the main section of your code. Continue to call print_menu() until the user enters q to Quit. (3 pts)

Ex:

MENU
c - Number of non-whitespace characters
w - Number of words
f - Fix capitalization
r - Replace punctuation
s - Shorten spaces
q - Quit

Choose an option:

(3) Implement the get_num_of_non_WS_characters() function. get_num_of_non_WS_characters() has a string parameter and returns the number of characters in the string, excluding all whitespace. Call get_num_of_non_WS_characters() in the print_menu() function. (4 pts)

Ex:

Number of non-whitespace characters: 181

(4) Implement the get_num_of_words() function. get_num_of_words() has a string parameter and returns the number of words in the string. Hint: Words end when a space is reached except for the last word in a sentence. Call get_num_of_words() in the print_menu() function. (3 pts)

Ex:

Number of words: 35

(5) Implement the fix_capitalization() function. fix_capitalization() has a string parameter and returns an updated string, where lowercase letters at the beginning of sentences are replaced with uppercase letters. fix_capitalization() also returns the number of letters that have been capitalized. Call fix_capitalization() in the print_menu() function, and then output the the edited string followed by the number of letters capitalized. Hint 1: Look up and use Python functions .islower() and .upper() to complete this task. Hint 2: Create an empty string and use string concatenation to make edits to the string. (3 pts)

Ex:

Number of letters capitalized: 3
Edited text: We'll continue our quest in space.  There will be more shuttle flights and more shuttle crews and,  yes;  more volunteers, more civilians,  more teachers in space.  Nothing ends here;  our hopes and our journeys continue!

(6) Implement the replace_punctuation() function. replace_punctuation() has a string parameter and two keyword argument parameters exclamation_count and semicolon_count. replace_punctuation() updates the string by replacing each exclamation point (!) character with a period (.) and each semicolon (;) character with a comma (,). replace_punctuation() also counts the number of times each character is replaced and outputs those counts. Lastly, replace_punctuation() returns the updated string. Call replace_punctuation() in the print_menu() function, and then output the edited string. (3 pts)

Ex:

Punctuation replaced
exclamation_count: 1
semicolon_count: 2
Edited text: we'll continue our quest in space.  there will be more shuttle flights and more shuttle crews and,  yes,  more volunteers, more civilians,  more teachers in space.  nothing ends here,  our hopes and our journeys continue.

(7) Implement the shorten_space() function. shorten_space() has a string parameter and updates the string by replacing all sequences of 2 or more spaces with a single space. shorten_space() returns the string. Call shorten_space() in the print_menu() function, and then output the edited string. Hint: Look up and use Python function .isspace(). (3 pt)

Ex:

Edited text: we'll continue our quest in space. there will be more shuttle flights and more shuttle crews and, yes, more volunteers, more civilians, more teachers in space. nothing ends here; our hopes and our journeys continue!

Assume that a three-year bridge construction project has just concluded resulting in a modern six-lane structure that spans a major river connecting two cities. Each of the two cities resides in a different state. The new bridge replaces a late-1940s steel structure two-lane bridge that was originally dedicated to World War II military veterans. The new bridge was constructed approximately 100 yards upstream from the bridge that it will be replacing. The old bridge is still standing and in operation, but destruction of the old bridge will begin approximately two weeks after the new bridge is dedicated and opened to traffic. The local Chambers of Commerce in each of the two cities connected by the bridge have been pushing for its replacement for the past 20 years. Various politicians at many state and local levels from each state have been actively involved (either in supporting or opposing the push to get the project funded, scheduled, and completed). At least two area historical groups have been vocal, especially in the past four years, about the old bridge's future. Representatives of smaller towns and cities along the major highways leading into the two cities that the new bridge connects have long supported the bridge renovation and have recently hailed it as a great boost to the region's economy. There are multiple newspapers in each of the two cities that the bridge connects, with one dominant newspaper that serves both markets. One of the cities connected by the bridge has four local television stations and the city in the other state has none. Workers from a general contractor and seventeen subcontractors have worked on the new bridge project, as well as employees of the primary Architectural firm and two consulting Architectural firms. Various state and federal government agencies have been directly or indirectly involved in the project as well. As the river spanned by the new bridge is a navigable river downstream from the bridge and also for a much shorter distance upstream from the bridge, the U.S. Army Corps of Engineers has also been actively involved. Various lobbying groups have supported or opposed the bridge project during its life and during the years leading up to the project getting started. These lobbyists have been the voice of many different types of groups that range across many interests from environmental groups to trucking industry groups as examples. As the new bridge has required that new highway approaches be constructed along each side of the river that it spans, various businesses and two very small residential neighborhoods have been impacted by the new bridge's approach roads. Several small businesses on either side of the river from the old bridge fear that life will change dramatically when the old bridge closes. The arts community in the region has successfully sought to provide input into the design of the new bridge and that bridge will feature special lighting to make it aesthetically appealing at night. The project manager for the new bridge and the key project team members have worked diligently for the entire duration of the project to bring the project to completion within one week of the scheduled completion date and slightly under budget. Inspection of the new bridge, to ensure that it meets specifications and is safe for the public, is currently underway and will be completed within the next month. The new bridge project has been completed with a combination of local, federal, and state (from each of the two states) funding. REQUIRED: Prepare a two-to-four page Microsoft Word format document (with one-inch margins all around in a 10 or 12-point Times New Roman or Arial font). Please place an appropriate assignment heading on the document containing the assignment number, the submitting student name, etc. in a format that is the same as students have been instructed to use in previous assignments in this course. In that document, please respond (in full sentences and appropriate paragraph structure) to the following two multi-part questions: 1. What should be done to ensure appropriate closure of this project and why? 2. Should this project have a project audit? Why or why not? If it should have a project audit, then how should that project audit be done and why? (Be sure to address the who, what, when, where, why, and how parts of this last subquestion as well as mentioning the general characteristics of a high-quality project audit effort, should you elect to state that a project audit should be done.)

Complete the following questions. In addition to answering the items below, you must submit an analysis of the assignment. Analyze the specific outcomes and write an analysis directed toward the management team at Smart Company describing what the numbers mean and how they relate to the business. Submit journal entries in an Excel file and written segments in an MS Word document. For written answers, please make sure your responses are well-written, formatted per CSU-Global Guide to Writing and APA and have proper citations, where applicable. Smart Company is preparing its financial statements for the year ended June 30, 2017. The financial statements are complete except for the statement of cash flows. You have been asked to prepare a statement of cash flows for the year ended June 30, 2017. Download the excel spreadsheet found in the link below. Required: Prepare a spreadsheet to support a statement of cash flows for the year ended June 30, 2017. In the tab named ‘Journal Entries’, show in journal entry form, the entries that would be made in preparation of the statement of cash flows. Prepare Smart Company’s statement of cash flows for the year ended June 30, 2017. Prepare the statement of cash flows using the indirect method. Note: For full credit, you must prepare the statement of cash flow in good form with all necessary disclosures, including disclosures about noncash financing and investing activities.

TWO MEANS – INDEPENDENT SAMPLES

Choose a variable from the advising.sav data set to compare group means. While the choice of which variable to test is up to you, you must remember that it must be a metric variable. The grouping variable, which is used to define the two groups to be compared, must be categorical.   You can look in the “Measure” column of the “Variable View” in the data file for help in determining which is which. The managerial question is whether or not there is a significant difference between the groups for the metric variable you have chosen.

Once you have the results, report your findings using the five step hypothesis testing procedure outlined in class. (See below.)   For Step 4, simply cut and paste the SPSS output into the report. This can be done by clicking on the desired portion of the output which will then be highlighted, and then right clicking on the highlighted portion and copying it to your flash drive. (Note that you may want to drop the results into a word document immediately since if you do not have SPSS on your personal laptop, you will not be able to open any SPSS output.) Then state the answer to the managerial question that was initially posed. For example, is there a significant difference between the two groups defined by the grouping variable (which you must identify in your report) for the metric variable tested? Also, interpret the confidence interval provided for the test. Does it indicate a significant difference or not?   

PAIRED SAMPLE T-TEST

Choose a pair of metric variables and run a paired sample t-test on the pair. Again, these must be metric variables. The managerial question will be “Is there a significant difference between the two variables?” for the pair. Report your findings using the same procedure described above, including an interpretation of the confidence interval.

REPORT(SAMPLE)

Your report will consist of two hypotheses tests, (one for the independent sample test and one for the paired sample test). It will look something like this (for the independent sample test):

1: H₀: μ₁= μ₂

H_a: μ₁ ≠ μ₂

2: Two group independent sample t-test (note that SPSS does everything as a t-test regardless of sample size).

3: α=.05 → t_crit = ±whatever the appropriate value is

4

5: Make a decision regarding the null hypothesis and interpret the confidence interval.

6: Answer the managerial question.

TWO RESULTS AFTER RUNNING

INDEPENDENT

PAIRED

PLEASE ANSWER TWO REPORTS INDEPENDENTLY ONE IS  INDEPENDENT AND THE OTHER IS PAIRED

AND PLEASE ANSWER AS SAMPLE REPORT STRUCTURE WITH 6 STEPS

Language: C++

I am starting to make a Bigint ADT and i have the hpp file finished now i need to make the methods for the functions.

Problem:
The data type int in C++ is limited to the word size of the CPU architecture (e.g., 32 or 64 bit). Therefore you can only work with signed integers up to 2,147,483,647 (in the case of signed 32 bit). Unsigned 32 bit is still only 10 digits. Maxint for 64 is somewhat larger at 9,223,372,036,854,775,807 but still only 19 digits. Clearly, this causes difficulties for working with very large integer values (say 100 digits). Your job is to develop an ADT (called bigint) that can take any size postive integer. It will work for 100, 200, 500, etc. digit integers.

Representation is a key issue for this assignment. We recommend an array of integers, with each element representing one single digit (0 to 9) of the big number. One could use an array of char, but the memory savings is pretty minimal. Placing the values in the array is the interesting part. The naïve representation makes storing the bigint easy but makes the operations (add and multiply) very difficult to implement. A slightly more clever representation makes storing the big number a little bit harder but makes implementing the operations way easier.

Arrays are typically drawn to be read left to right with the 0 element on the left and the largest on the right. However, arrays are a completely made up concept and are not physical in nature. So you can draw them and think about them anyway you want. For this problem having the right side as the 0 element and the left side as the largest makes much more sense.

Take the example of the number 299,793. We show how it is stored in the array below. The 3 is in the one's position, the 9 in the 10's position and so on. This neatly corresponds to the index of the array. The addition and multiple algorithms given below use this representation.

bigint

Directions:

• The capacity of the bigint must be specified by a global constant CAPACITY, use: const int CAPACITY = 400;
• A default constructor to initialize a bigint to zero.
• A constructor to initialize a bigint to an int value you provide [0, maxint]. Example: bigint(128).
• A constructor to initialize a bigint to a const char[] you provide. You can assume what is provided is a valid bigint. Example: bigint("299793").
• Develop a method called debugPrint that will be helpful for debugging your bigint. Use a method defintition of void debugPrint(std::ostream&) const; It simply prints out every element of your bigint array starting from the highend (e.g., capacity-1) of the bigint to zero. Printing a "|" between each value will also be pretting helpful to help with debugging.
• Overload output operator<< as a friend or free function, so that takes a stream and bigint as input and writes the bigint to the stream. It will print at most 80 digits per line. No leading zeros are to be printed.
• Overload operator== to compare if two bigints are equal. It returns a bool - true if equal and false otherwise.

• using namespace std; is stricly forbiden. As are any global using statements.
• You can NOT use a pre-defined library or built in class (such as std::vector or std::string) to solve this problem. Use a standard array to solve the problem. You also do not need to solve any part of this problem.

bigint.hpp:

#ifndef BIGINT_HPP
#define BIGINT_HPP

const int CAPACITY = 400;

class bigint {
public:
bigint(); //default constructor
bigint(int);
bigint(const char[]);
void debugPrint(std::ostream&) const;
bool operator<< (const bigint&) const;
bool operator== (const bigint&) const;
private:
int j_[CAPACITY];
int num;
};

bigint.cpp: // start of method file

#include
#include "bigint.hpp"

bigint::bigint(){
for(int i=0;i j_[i]=0;
}
}

bigint::bigint(int){

}

bigint::bigint(const char[]){
}