Wastewater Ltd acquired an item of plant on 1 July 2016 for $3 660 000. When the item of plant was acquired, it was initially assessed as having a life of 10000 hours. During the reporting period ending 30 June 2017 the plant was operated for 3000 hours. At 1 July 2017 the plant had a remaining useful life of 7000 hours. On 1 July 2017 the plant underwent a major upgrade costing $234 600. Management believes that this upgrade will add a further 2000 hours of operating time to the plant's life. During the reporting period ended 30 June 2018 the plant was operated for 4000 hours. On 1 July 2018 the plant underwent a further major upgrade, the cost of which amounted to $344 900, and this added a further 3100 hours' operating time to its life. During the reporting period ending 30 June 2019 the plant was operated for 3800 hours. Required: Prepare all the journal entries that Wastewater Ltd would prepare for the years ending 30 June 2017, 30 June 2018 and 30 June 2019 to account for the acquisition, subsequent expenditure and depreciation on the asset.

Early in 2018, three large American-based global corporations (JPMorgan, Amazon, and Berkshire Hathaway) announced that they would work together on launching an independent healthcare company for their employees.

What could this mean for employer sponsored health care coverage as we currently know it?

What could this mean for the employees covered on this new "not necessarily non-profit" model?

Please describe in detail.

Casey turned age 65 May 29, 2018. During the year, she received distributions from her HSA account totaling $728.96. She paid 369.09 for electrolytes om March 3. She paid $44.87 to her ENT doctor on June 4 and $315. to her chiropractorin July and August. The penalty on Casey's non-qualified distributions is what?

During the 2018/19 financial year, ABC Pty Ltd – a non-resident private company (not a SBE) received interest income of $6,000 and a franked dividend of $10,000 (with $3,150 of franking credits attached). ABC Pty Ltd had allowable deductions of $7,800. Required: What will ABC Pty Ltd’s net tax payable or refundable be? All calculations must be shown.

Required:

1. Calculate the following ratios:

1. Current ratio
2. Quick ratio
3. Inventory turnover ratio
4. Average collection period
5. Gross profit margin
6. Net profit margin

2. Give interpretation for each of the above ratios

Question 1: Car Dealership Scenario. Complete parts A – D based on the database specifications listed below.

Database Specification

• Car Dealerships have a unique business id number, dealership name, city, state, and a unique website URL. The business id is a number in the range from 1000-9999.
• Salespersons have a first name, last name, age, gender, and a unique employee id number. The employee number is in the range 100-999.
• Customers have a first name, last name, city, state, gender, age, and a unique taxpayer id number. The taxpayer id number is 9 digits.
• Cars have a make, model, year, suggested price, and a unique vehicle id number. A car can have (possibly multiple) colors that should be modeled as an attribute. Note: the make of a car is the manufacturer (e.g., Ford, Honda, BMW) and the model is the name of the model (e.g. Civic, Accord, CRX).
• Salespersons work for dealerships. In order to be in the database, a salesperson must work for a dealership. However, a dealership may exist in the database without any salespersons. Dealerships have many salespersons who work for them, and a salesperson may work for many different dealerships. The database should record the start date when a salesperson began working for a dealership.
• Dealerships own cars. A dealership may own many cars, or they may be completely out of inventory and own zero cars. A car can only be owned by one dealership, and must be owned by a dealership in order to be in the database. The database should record the date that the dealership acquired the car and the price that the dealership paid for the car.
• Salespersons sell cars to customers. Even if a salesperson has not sold any cars to customers they should still be stored in the database. However, the database should only store information about customers who have purchased a car from a salesperson. Information about cars owned by dealerships should be stored in the database regardless of whether they have been sold or not. A salesperson may sell a particular car to only one customer. Similarly, a customer may purchase a particular car from only one salesperson. However, a customer may purchase more than one car from the same salesperson. When a salesperson sells a car to a customer, the sales price and date should be recorded in the database.

Parts A - D

1. Based on the database specification given above, draw an ER diagram for the database. Include entities, attributes, relationships, cardinality, and participation constraints. The ER diagram should accurately reflect the specifications.  Clearly state any assumptions.

2. Map your ER diagram to relations. Make sure to represent the relations, attributes, primary keys, and foreign keys.

3. Implement your database. Based on your ER and relation diagrams, create tables, specify primary and foreign keys, and include any other necessary integrity constraints such as checks. Turn in a list of the SQL DDL commands (e.g., create table commands) that you used to create your database.

4. Populate your database with data. You may do this either by writing SQL insert statements to load data, or by using the data entry or import features of MySQL Workbench. You need to create enough and appropriate data to illustrate that your database works for the queries below. At a minimum, load at least three records for each table. However, you may need to load more records to illustrate that particular queries work correctly.

5. Write and run SQL queries in MySQL Workbench for each of the queries listed below using your database with the data loaded. In your report, for each query, restate the query in English, then list the SQL query you wrote for it, and finally, list the output from the database in response to the query.

Queries: Write and run SQL queries for the following questions. Use the minimum number of tables required for each query.

1. List the first and last names of customers over 40 years old who purchased a Ford car.
2. List the first and last names of salespersons who have NEVER sold a Ford car.
3. List the total value (suggested price) of all cars owned by the dealership named ‘SILS Car Deals’.
4. Find the average sales price (actual sales price, not suggested price) of a 2008 Honda Civic.
5. List the dealership name and the total number of cars that each dealership owns.
6. List the average age of customers who have purchased a car from salesperson ‘Homer Simpson’.
7. List the last name, employee id number, and the overall number of cars sold by each salesperson who has sold at least one Honda Civic.
8. List the names of salespersons who have worked for all the car dealerships.

If I had a decrease in Inventory of 2000, and I had to show what the effect is on cash flow? Cash Flow would be a +2000, but why is that? If there is a increase in inventory by 2000, It would be -2000, because you had to purchase that inventory to have the increase in inventory, so that's why it's -2000. If that's the reason. However why would a decrease in inventory of 2000, be 2000 in cash flow statement?

1. Describe a simple database of your choice or design, along with the table/s representing the data, and illustrate the Insertion Anomaly through the real data or records there. Your database should be different from those already covered in the lectures or practicals.

Choose a topic related to health that has meaning to your personal health, interests, and well-being. This may be a disease, such as diabetes, or a healthy fitness activity.

Conduct a database search comparing one of the following database directories with Google Scholar.

• CINAHL and Google Scholar
• PubMed and Google Scholar

Explain how you were able to narrow down the number of article hits you had initially, and present within your post a summary of the credible article you chose as your resource. How do you know your article choice is credible? Which database do you prefer and why?

How will using a database search facilitate your:

• scholarly work;
• nursing work (evidence-based practice); and
• personal self-development?