You recently read an article in your school newspaper about Professor Rodney Taylor, one of your favorite professors in the religious studies department. According the article, he and the university have been negotiating an early retirement package and are reached a stumbling block. Under the agreement, Professor Taylor is to receive a lump-sum payment equal to one year's salary in exchange for his retirement and the release of any and all rights associated with his tenure status. While recognizing that the payment would be subject to income tax, Taylor contends that the amount is not earned income and thus should not be subject to the FICA tax. The university negotiators say that they are not aware of any authority that supports Taylor's view. In fact, they have learned that other universities in the state system have been withholding amounts for FICA for years in situations involving early retirement buyout packages for high-level administrators. The university's position is that lacking the authority to not withhold for FICA and given the precedent set in similar early retirement packages at other universities, they are obligated to withhold FICA from the payment. You want to come to the aid of Professor Taylor. Obviously, if the payments are considered wages subject to the FICA tax, the value of the offer to Professor Taylor will be significantly reduced. Can you find any authority for his position? Evaluate the position of the university and of the professor. Do the following: (1) Give your opinion. In it, show authorities, citing law, regulations, interpretations and decisions applicable. (2) Enumerate and explain every step you take in reaching your result. These are extremely important - just as important as the conclusion itself.

Wells Technical Institute (WTI), a school owned by Tristana Wells, provides training to individuals who pay tuition directly to the school. WTI also offers training to groups in off-site locations. WTI initially records prepaid expenses and unearned revenues in balance sheet accounts. Its unadjusted trial balance as of December 31 follows along with descriptions of items a through h that require adjusting entries on December 31.

1. An analysis of WTI's insurance policies shows that $3,335 of coverage has expired.
2. An inventory count shows that teaching supplies costing $2,891 are available at year-end.
3. Annual depreciation on the equipment is $13,342.
4. Annual depreciation on the professional library is $6,671.
5. On September 1, WTI agreed to do five courses for a client for $2,600 each. Two courses will start immediately and finish before the end of the year. Three courses will not begin until next year. The client paid $13,000 cash in advance for all five courses on September 1, and WTI credited Unearned Training Fees.
6. On October 15, WTI agreed to teach a four-month class (beginning immediately) for an executive with payment due at the end of the class. At December 31, $9,903 of the tuition has been earned by WTI.
7. WTI's two employees are paid weekly. As of the end of the year, two days' salaries have accrued at the rate of $100 per day for each employee.
8. The balance in the Prepaid Rent account represents rent for December.
   

3-a. Prepare Wells Technical Institute's income statement for the year.
3-b. Prepare Wells Technical Institute's statement of retained earnings for the year. The Retained Earnings account balance was $76,000 on December 31 of the prior year.
3-c. Prepare Wells Technical Institute's balance sheet as of December 31.

Moon Gazers, Inc., produces telescopes for use by high school students. All direct materials used in the production of telescopes are added at the beginning of the manufacturing process. Labor and overhead are added evenly thereafter, as each unit is assembled, adjusted, and tested. Moon Gazers uses process costing and had the following unit production information available for the months of January and February. Jan. Feb. Number of units in beginning work in process inventory 0 120 Number of units started during the month 300 400 Total number of units transferred to finished goods 180 320 The units remaining in work in process at the end of January were approximately 60 percent complete. During the month of February, all of the beginning work in process units were completed and the units remaining in work in process at the end of the month were approximately 80 percent complete.

a. For the month of January, calculate the equivalent units produced for each of the two cost categories—direct materials and labor and overhead.
b. For the month of February, calculate the equivalent units produced for each of the two cost categories—direct materials and labor and overhead.

Researcher conducts a study to decide whether support groups improve academic performance for at-risk high school students. Ten such students are randomly selected to take part in the support group for a semester, while the other 10 at-risk students serve as a control group. At the end of the semester, the improvement in GPA versus the previous semester is recorded for each student.
Support Group: 0.5, 0.8, 0.7, 0.7, -0.1, 0.2, 0.4, 0.4, 0.5, 0.4
Control Group: -0.3, 0.0, -0.1, 0.2, -0.1, -0.2, -0.2, 0.0, -0.1, 0.1

At the 10% level, use R to compare the two groups using a permutation test (with 100,000 randomly generated permutations). You need to write your hypotheses, the test statistic, the pvalue, and the decision/conclusion in the context of the problem.

R code for reference:

SupportGroup <- c(0.5, 0.8, 0.7, 0.7, -0.1, 0.2, 0.4, 0.4, 0.5, 0.4)
ControlGroup <- c(-0.3, 0.0, -0.1, 0.2, -0.1, -0.2, -0.2, 0.0, -0.1, 0.1)

mean(SupportGroup);sd(SupportGroup)
mean(ControlGroup);sd(ControlGroup)

#permutation test on difference of means
choose(20,10)#number of possible permutations
new.dat <- c(SupportGroup,ControlGroup)
obs.mean.diff <- mean(SupportGroup) - mean(ControlGroup)
nsim <- 100000
sim.mean.diff <- rep(NA,length=nsim)
for (i in 1:nsim){
grps <- sample(c(rep(1,10),rep(2,10)),replace=FALSE)
sim.mean.diff[i] <- mean(new.dat[grps==1]) - mean(new.dat[grps==2])
}

hist(sim.mean.diff);abline(v=obs.mean.diff,col="red",lty=2)
length(sim.mean.diff[sim.mean.diff<=obs.mean.diff])/nsim #estimated p-value

Problem 4. Explain to high school level students about streamlines, streaklines, and pathlines. Please explain by inserting a figure if necessary.

問題４．流線、流脈線、流跡線について高校生にわかるように説明しなさい。必要に応じて挿絵(Figure)を入れて説明しなさい。

Concord Corp. designs and manufactures mascot uniforms for high school, college, and professional sports teams. Since each team’s uniform is unique in color and design, Concord uses a job order costing system. On January 1, the T-accounts for some of Concord’s primary balance sheet accounts were as follows:

During the year, the following events occurred:

Python: High school assignment, please keep simple

In python:

Use the following initializer list to create an array:

twainQuotes = ["I have never let my schooling interfere with my education.",
    "Get your facts first, and then you can distort them as much as you please.",
    "If you tell the truth, you don't have to remember anything.",
    "The secret of getting ahead is getting started.",
    "Age is an issue of mind over matter. If you don't mind, it doesn't matter. "]

Use array functions to sort the quotes. Use functions like extend, insert, pop, remove, sort

Then insert the quote "Courage is resistance to fear, mastery of fear, not absence of fear." at the correct spot alphabetically. Then reprint the quotes.

Sample Run

['I have never let my schooling interfere with my education.', 'Get your facts first, and then you can distort them as much as you please.', "If you tell the truth, you don't have to remember anything.", 'The secret of getting ahead is getting started.', "Age is an issue of mind over matter. If you don't mind, it doesn't matter. "]
["Age is an issue of mind over matter. If you don't mind, it doesn't matter. ", 'Get your facts first, and then you can distort them as much as you please.', 'I have never let my schooling interfere with my education.', "If you tell the truth, you don't have to remember anything.", 'The secret of getting ahead is getting started.']
["Age is an issue of mind over matter. If you don't mind, it doesn't matter. ", 'Courage is resistance to fear, mastery of fear, not absence of fear.', 'Get your facts first, and then you can distort them as much as you please.', 'I have never let my schooling interfere with my education.', "If you tell the truth, you don't have to remember anything.", 'The secret of getting ahead is getting started.']

3-3

[The following information applies to the questions displayed below.]

Wells Technical Institute (WTI), a school owned by Tristana Wells, provides training to individuals who pay tuition directly to the school. WTI also offers training to groups in off-site locations. Its unadjusted trial balance as of December 31, 2017, follows. WTI initially records prepaid expenses and unearned revenues in balance sheet accounts. Descriptions of items athrough h that require adjusting entries on December 31, 2017, follow.
  
Additional Information Items

1. An analysis of WTI's insurance policies shows that $2,807 of coverage has expired.
2. An inventory count shows that teaching supplies costing $2,433 are available at year-end 2017.
3. Annual depreciation on the equipment is $11,227.
4. Annual depreciation on the professional library is $5,614.
5. On November 1, WTI agreed to do a special six-month course (starting immediately) for a client. The contract calls for a monthly fee of $2,700, and the client paid the first five months' fees in advance. When the cash was received, the Unearned Training Fees account was credited. The fee for the sixth month will be recorded when it is collected in 2018.
6. On October 15, WTI agreed to teach a four-month class (beginning immediately) for an individual for $2,819 tuition per month payable at the end of the class. The class started on October 15, but no payment has yet been received. (WTI's accruals are applied to the nearest half-month; for example, October recognizes one-half month accrual.)
7. WTI's two employees are paid weekly. As of the end of the year, two days' salaries have accrued at the rate of $100 per day for each employee.
8. The balance in the Prepaid Rent account represents rent for December.

2-a. Post the balance from the unadjusted trial balance and the adjusting entries in to the T-accounts.
2-b. Prepare an adjusted trial balance.
  3-a. Prepare Wells Technical Institute's income statement for the year 2017.
3-b. Prepare Wells Technical Institute's statement of owner's equity for the year 2017.
3-c. Prepare Wells Technical Institute's balance sheet as of December 31, 2017.
  

A business school claims that students who complete a 3-month typing course can type a mean of more than 1200 words an hour. A random sample of 25 students who completed this course typed a mean of 1125 words an hour, with a standard deviation of 85 words. Assume that typing speeds for all students who complete this course have an approximately normal distribution. A) Using the P-Value method and a significance level of 1%, is there evidence to support the business school’s claim? B) Construct the corresponding confidence interval and explain how it supports your conclusion in (a).

Wells Technical Institute (WTI), a school owned by Tristana Wells, provides training to individuals who pay tuition directly to the school. WTI also offers training to groups in off-site locations. Its unadjusted trial balance as of December 31, 2017, follows. WTI initially records prepaid expenses and unearned revenues in balance sheet accounts. Descriptions of items a through h that require adjusting entries on December 31, 2017, follow. Additional Information Items An analysis of WTI's insurance policies shows that $2,674 of coverage has expired. An inventory count shows that teaching supplies costing $2,318 are available at year-end 2017. Annual depreciation on the equipment is $10,698. Annual depreciation on the professional library is $5,349. On November 1, WTI agreed to do a special six-month course (starting immediately) for a client. The contract calls for a monthly fee of $2,700, and the client paid the first five months' fees in advance. When the cash was received, the Unearned Training Fees account was credited. The fee for the sixth month will be recorded when it is collected in 2018. On October 15, WTI agreed to teach a four-month class (beginning immediately) for an individual for $2,561 tuition per month payable at the end of the class. The class started on October 15, but no payment has yet been received. (WTI's accruals are applied to the nearest half-month; for example, October recognizes one-half month accrual.) WTI's two employees are paid weekly. As of the end of the year, two days' salaries have accrued at the rate of $100 per day for each employee. The balance in the Prepaid Rent account represents rent for December.

Help!

I just need to know how to get the (f)

f. account receivable

tuition fees earned

pls explain