Questions
You are 10 months out from the upcoming hurricane season. You are the Emergency Planner for...

You are 10 months out from the upcoming hurricane season. You are the Emergency Planner for a mid-sized town in South Florida with several critical infrastructures. Your mayor has as asked you to plan and prepare for the possibility of a direct hitting storm during the upcoming season.

Based on the “Scenario Location” below, identify three key public- private partnerships critical to the emergency planning process in Sunny City and explain the importance of each one. Explain how you would establish and maintain communications with these partnerships throughout the emergency planning process.

Scenario Location:

Sunny City is a fictional mid-sized town in Southeastern Florida. It has a rich history of agriculture, including citrus groves and cattle farms and has been growing in population over the past decade. Route 1 passes through the center of town. There are several bridges over various waterways including two large bridges over the inter-coastal waterway. A privately operated electrical power plant is located near the inter-coastal waterway. Just west of town, a small regional commuter airport was recently built which has drawn in several businesses. Trying to keep up with the growing nature of the town, new communication hubs with fiber-optics have been put in and a waste water treatment facility was built. There is talk about increasing the width of some of the main roads to handle the build-up of traffic, but in the meantime Public Works has been working overtime to keep the roads maintained and operational

In: Operations Management

In 2018, the Westgate Construction Company entered into a contract to construct a road for Santa...

In 2018, the Westgate Construction Company entered into a contract to construct a road for Santa Clara County for $10,000,000. The road was completed in 2020. Information related to the contract is as follows:

2018 2019 2020
Cost incurred during the year $ 2,604,000 $ 4,032,000 $ 1,940,400
Estimated costs to complete as of year-end 5,796,000 1,764,000 0
Billings during the year 2,040,000 4,596,000 3,364,000
Cash collections during the year 1,820,000 4,000,000 4,180,000


Westgate recognizes revenue over time according to percentage of completion.


rev: 09_15_2017_QC_CS-99734

Required:

1. Calculate the amount of revenue and gross profit (loss) to be recognized in each of the three years. (Do not round intermediate calculations. Loss amounts should be indicated with a minus sign.)

2018 2019 2020
Revenue
Gross profit (loss) $496,000

3. Complete the information required below to prepare a partial balance sheet for 2018 and 2019 showing any items related to the contract. (Do not round intermediate calculations.)

Balance Sheet (Partial) 2018 2019
Current assets:
0 0
Current liabilities:

In: Accounting

In 2021, the Westgate Construction Company entered into a contract to construct a road for Santa...

In 2021, the Westgate Construction Company entered into a contract to construct a road for Santa Clara County for $10,000,000. The road was completed in 2023. Information related to the contract is as follows:

2021 2022 2023
Cost incurred during the year $ 1,584,000 $ 3,240,000 $ 2,613,600
Estimated costs to complete as of year-end 5,616,000 2,376,000 0
Billings during the year 1,200,000 3,624,000 5,176,000
Cash collections during the year 1,000,000 2,800,000 6,200,000


Assume that Westgate Construction’s contract with Santa Clara County does not qualify for revenue recognition over time.

Required:
1. Calculate the amount of revenue and gross profit (loss) to be recognized in each of the three years.
2-a. In the journal below, complete the necessary journal entries for the year 2021 (credit "Various accounts" for construction costs incurred).
2-b. In the journal below, complete the necessary journal entries for the year 2022 (credit "Various accounts" for construction costs incurred).
2-c. In the journal below, complete the necessary journal entries for the year 2023 (credit "Various accounts" for construction costs incurred).
3. Complete the information required below to prepare a partial balance sheet for 2021 and 2022 showing any items related to the contract.
4. Calculate the amount of revenue and gross profit (loss) to be recognized in each of the three years assuming the following costs incurred and costs to complete information.

2021 2022 2023
Cost incurred during the year $ 2,580,000 $ 3,890,000 $ 3,280,000
Estimated costs to complete as of year-end 5,780,000 3,280,000 0


5.
Calculate the amount of revenue and gross profit (loss) to be recognized in each of the three years assuming the following costs incurred and costs to complete information.

2021 2022 2023
Cost incurred during the year $ 2,580,000 $ 3,890,000 $ 4,170,000
Estimated costs to complete as of year-end 5,780,000 4,280,000 0

In: Accounting

In 2021, the Westgate Construction Company entered into a contract to construct a road for Santa...

In 2021, the Westgate Construction Company entered into a contract to construct a road for Santa Clara County for $10,000,000. The road was completed in 2023. Information related to the contract is as follows:

2021 2022 2023
Cost incurred during the year $ 2,100,000 $ 3,150,000 $ 2,475,000
Estimated costs to complete as of year-end 5,400,000 2,250,000 0
Billings during the year 2,150,000 3,100,000 4,750,000
Cash collections during the year 1,875,000 3,100,000 5,025,000


Westgate recognizes revenue over time according to percentage of completion.

4. Calculate the amount of revenue and gross profit (loss) to be recognized in each of the three years assuming the following costs incurred and costs to complete information. (Do not round intermediate calculations and round your final answers to the nearest whole dollar amount. Loss amounts should be indicated with a minus sign.)

2021 2022 2023
Costs incurred during the year $ 2,100,000 $ 3,875,000 $ 3,275,000
Estimated costs to complete as of year-end 5,400,000 3,175,000 0
2021 2022 2023
Revenu $ 2,800,000 $ ? $ ?
Gross Profit 700,000 ? ?

5. Calculate the amount of revenue and gross profit (loss) to be recognized in each of the three years assuming the following costs incurred and costs to complete information. (Do not round intermediate calculations and round your final answers to the nearest whole dollar amount. Loss amounts should be indicated with a minus sign.)

2021 2022 2023
Costs incurred during the year $ 2,100,000 $ 3,875,000 $ 4,125,000
Estimated costs to complete as of year-end 5,400,000 4,250,000 0
2021 2022 2023
Revenu $ ? $ ? $ ?
Gross Profit ? ? ?

In: Accounting

In 2021, the Westgate Construction Company entered into a contract to construct a road for Santa...

In 2021, the Westgate Construction Company entered into a contract to construct a road for Santa Clara County for $10,000,000. The road was completed in 2023. Information related to the contract is as follows:

2021 2022 2023
Cost incurred during the year $ 3,471,000 $ 4,005,000 $ 1,566,400
Estimated costs to complete as of year-end 5,429,000 1,424,000 0
Billings during the year 2,900,000 4,576,000 2,524,000
Cash collections during the year 2,700,000 4,500,000 2,800,000


Assume that Westgate Construction’s contract with Santa Clara County does not qualify for revenue recognition over time.

Required:
1. Calculate the amount of revenue and gross profit (loss) to be recognized in each of the three years.
2-a. In the journal below, complete the necessary journal entries for the year 2021 (credit "Various accounts" for construction costs incurred).
2-b. In the journal below, complete the necessary journal entries for the year 2022 (credit "Various accounts" for construction costs incurred).
2-c. In the journal below, complete the necessary journal entries for the year 2023 (credit "Various accounts" for construction costs incurred).

1. Calculate the amount of revenue and gross profit (loss) to be recognized in each of the three years. (Leave no cells blank - be certain to enter "0" wherever required. Loss amounts should be indicated with a minus sign.)

2021 2022 2023
Revenue $10,000,000
Gross profit (loss)

In: Accounting

In 2021, the Westgate Construction company entered into a contract to construct a road for Santa...

In 2021, the Westgate Construction company entered into a contract to construct a road for Santa Clara County for $10,000,000. The road was completed in 2023. Information related to the contract is as follows.

2018 2019 2020
Cost incurred during the year $ 2,044,000 $ 2,628,000 $ 2,890,800
Estimated costs to complete as of year-end 5,256,000 2,628,000 0
Billings during the year 2,170,000 2,502,000 5,328,000
Cash collections during the year 1,885,000 2,600,000 5,515,000

5. Calculate the amount of revenue and gross profit (loss) to be recognized in each of the three years assuming the following costs incurred and costs to complete information. (Do not round intermediate calculations and round your final answers to the nearest whole dollar amount. Loss amounts should be indicated with a minus sign.)

2021 2022 2023
Costs incurred during the year $ 2,044,000 $ 3,885,000 $ 3,285,000
Estimated costs to complete as of year-end 5,256,000 3,185,000 0

In: Accounting

In 2018, the Westgate Construction Company entered into a contract to construct a road for Santa...

In 2018, the Westgate Construction Company entered into a contract to construct a road for Santa Clara County for $10,000,000. The road was completed in 2020. Information related to the contract is as follows: 2018 2019 2020 Cost incurred during the year $ 2,400,000 $ 3,600,000 $ 2,200,000 Estimated costs to complete as of year-end 5,600,000 2,000,000 0 Billings during the year 2,000,000 4,000,000 4,000,000 Cash collections during the year 1,800,000 3,600,000 4,600,000 Westgate Construction uses the completed contract method of accounting for long-term construction contracts.

Required: 1. Calculate the amount of revenue and gross profit (loss) to be recognized in each of the three years.

2-a.In the journal below, complete the necessary journal entries for the year 2018 (credit "Various accounts" for construction costs incurred).

2-b.In the journal below, complete the necessary journal entries for the year 2019 (credit "Various accounts" for construction costs incurred).

2-c. In the journal below, complete the necessary journal entries for the year 2020 (credit "Various accounts" for construction costs incurred).

3. Complete the information required below to prepare a partial balance sheet for 2018 and 2019 showing any items related to the contract.

4. Calculate the amount of revenue and gross profit (loss) to be recognized in each of the three years assuming the following costs incurred and costs to complete information. 2018 2019 2020 Cost incurred during the year $ 2,400,000 $ 3,800,000 $ 3,200,000 Estimated costs to complete as of year-end 5,600,000 3,100,000 0 5.

Calculate the amount of revenue and gross profit (loss) to be recognized in each of the three years assuming the following costs incurred and costs to complete information. 2018 2019 2020 Cost incurred during the year $ 2,400,000 $ 3,800,000 $ 3,900,000 Estimated costs to complete as of year-end 5,600,000 4,100,000 0

In: Accounting

In 2018, the Westgate Construction Company entered into a contract to construct a road for Santa...

In 2018, the Westgate Construction Company entered into a contract to construct a road for Santa Clara County for $10,000,000. The road was completed in 2020. Information related to the contract is as follows:

2018 2019 2020
Cost incurred during the year $ 2,400,000 $ 3,600,000 $ 2,200,000
Estimated costs to complete as of year-end 5,600,000 2,000,000 0
Billings during the year 2,000,000 4,000,000 4,000,000
Cash collections during the year 1,800,000 3,600,000 4,600,000


Westgate Construction uses the completed contract method of accounting for long-term construction contracts.

Required:
1.
Calculate the amount of revenue and gross profit (loss) to be recognized in each of the three years.
2-a.In the journal below, complete the necessary journal entries for the year 2018 (credit "Various accounts" for construction costs incurred).
2-b.In the journal below, complete the necessary journal entries for the year 2019 (credit "Various accounts" for construction costs incurred).
2-c. In the journal below, complete the necessary journal entries for the year 2020 (credit "Various accounts" for construction costs incurred).
3. Complete the information required below to prepare a partial balance sheet for 2018 and 2019 showing any items related to the contract.
4. Calculate the amount of revenue and gross profit (loss) to be recognized in each of the three years assuming the following costs incurred and costs to complete information.

2018 2019 2020
Cost incurred during the year $ 2,400,000 $ 3,800,000 $ 3,200,000
Estimated costs to complete as of year-end 5,600,000 3,100,000 0


5. Calculate the amount of revenue and gross profit (loss) to be recognized in each of the three years assuming the following costs incurred and costs to complete information.

2018 2019 2020
Cost incurred during the year $ 2,400,000 $ 3,800,000 $ 3,900,000
Estimated costs to complete as of year-end 5,600,000 4,100,000 0

In: Accounting

In 2021, the Westgate Construction company entered into a contract to construct a road for Santa...

In 2021, the Westgate Construction company entered into a contract to construct a road for Santa Clara County for $10,000,000. The road was completed in 2023. Information related to the contract is as follows.

2018 2019 2020
Cost incurred during the year $ 2,044,000 $ 2,628,000 $ 2,890,800
Estimated costs to complete as of year-end 5,256,000 2,628,000 0
Billings during the year 2,170,000 2,502,000 5,328,000
Cash collections during the year 1,885,000 2,600,000 5,515,000

3. Complete the information required below to prepare a partial balance sheet for 2021 and 3022 showing any items related to the contract. ( Do not round intermediate calculation)

In: Accounting

in 2021, the Westgate Construction Company entered into a contract to construct a road for Santa...

in 2021, the Westgate Construction Company entered into a contract to construct a road for Santa Clara County for $10,000,000. The road was completed in 2020. Information related to the contract is as follows: 2018 2019 2020 Cost incurred during the year $ 2,044,000 $ 2,628,000 $ 2,890,800 Estimated costs to complete as of year-end 5,256,000 2,628,000 0 Billings during the year 2,170,000 2,502,000 5,328,000 Cash collections during the year 1,885,000 2,600,000 5,515,000 Westgate recognizes revenue over time according to percentage of completion.

2a. In the Journal below, complete the necessary journal entries for the year 2021( Credit "various accounts for construction costs

2b In the Journal below, complete the necessary journal entries for the year 2022 ( Credit "various accounts for construction costs

2c In the Journal below, complete the necessary journal entries for the year 2023 ( Credit "various accounts for construction costs

In: Accounting