This program will store roster and rating information for a soccer team. Coaches rate players during tryouts to ensure a balanced team.

(1) Prompt the user to input five pairs of numbers: A player's jersey number (0 - 99) and the player's rating (1 - 9). Store the jersey numbers in one int array and the ratings in another int array. Output these arrays (i.e., output the roster). (3 pts)

Ex:

Enter player 1's jersey number:
84
Enter player 1's rating:
7

Enter player 2's jersey number:
23
Enter player 2's rating:
4

Enter player 3's jersey number:
4
Enter player 3's rating:
5

Enter player 4's jersey number:
30
Enter player 4's rating:
2

Enter player 5's jersey number:
66
Enter player 5's rating:
9

ROSTER
Player 1 -- Jersey number: 84, Rating: 7
Player 2 -- Jersey number: 23, Rating: 4
...

(2) Implement a menu of options for a user to modify the roster. Each option is represented by a single character. The program initially outputs the menu, and outputs the menu after a user chooses an option. The program ends when the user chooses the option to Quit. For this step, the other options do nothing. (2 pt)

Ex:

MENU
u - Update player rating
a - Output players above a rating
r - Replace player
o - Output roster
q - Quit

Choose an option:

(3) Implement the "Output roster" menu option. (1 pt)

Ex:

ROSTER
Player 1 -- Jersey number: 84, Rating: 7
Player 2 -- Jersey number: 23, Rating: 4
...

(4) Implement the "Update player rating" menu option. Prompt the user for a player's jersey number. Prompt again for a new rating for the player, and then change that player's rating. (1 pt)

Ex:

Enter a jersey number:
23
Enter a new rating for player:
6

(5) Implement the "Output players above a rating" menu option. Prompt the user for a rating. Print the jersey number and rating for all players with ratings above the entered value. (2 pts)

Ex:

Enter a rating:
5

ABOVE 5
Player 1 -- Jersey number: 84, Rating: 7
...

(6) Implement the "Replace player" menu option. Prompt the user for the jersey number of the player to replace. If the player is in the roster, then prompt again for a new jersey number and rating. Update the replaced player's jersey number and rating. (2 pts)

Ex:

Enter a jersey number:
4
Enter a new jersey number:
12
Enter a rating for the new player:
8

C language

In 2018, Arendelle had GDP of $35.035 billion, which included consumption of $15.678 billion, government spending of $8.678 billion, investment of $9.023 billion and imports of $5.890 billion. What were Arendelle’s exports for 2018? (Just the number, don't write billion)

1. Fill in an example and defend the following statement, "One technological advance existing in 2018, that humans cannot do without is ________."

2. Fill in an example and defend the following statement, "One technological advance--either existing or in research in 2018--that scares me is ___________, because _______________."

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 team at Melanie Vail Corp. 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, if applicable.

Melanie Vail Corp. sponsors a defined benefit pension plan for its employees. On January 1, 2017, the following balances relate to this plan.

As a result of the operation of the plan during 2017, the following additional data are provided by the actuary:

Click the link below to download an Excel workbook containing the spreadsheets you will need for this exercise.

Use the spreadsheet Pensions to prepare a pension worksheet. On the pension worksheet, compute pension expense, pension asset/liability, projected benefit obligation, plan assets, prior service cost, and net gain or loss.

Prepare the journal entry using the spreadsheet Journal Entries to record pension expense in 2017.

Indicate the reporting of the 2017 pension amounts in the income statement and balance sheet using the spreadsheet Pensions.

What is the amount of deferred pension gain or loss that the company will carry forward to 2018?

Compute the same items as in (#1), assuming that the expected rate of return is 14% and the Accumulated OCI (Gain/Loss) is a Debit balance at January 1, 2017.

1. On November 1, 2018, Taylor signed a one-year contract to provide handyman services on an as-needed basis to King Associates, with the contract to start immediately. King agreed to pay Taylor $5,400 for the one-year period. Taylor is confident that King will pay that amount, but payment is not scheduled to occur until 2019. Taylor should recognize revenue in 2018 in the amount of

Multiple Choice

a. $900

b. $2,700

c. $0

d. $5,400

2.

Mary signed up and paid $1,140 for a 6 month ceramics course on June 1^st with Choplet Ceramics. As of August 1^st, Choplet’s accounting records would indicate:

Multiple Choice

a. $380 of revenue, $760 of accounts receivable

b. $380 of revenue, $760 of deferred revenue

c. $1,140 of revenue, $1,140 of cash

d. $760 of revenue, $380 of accounts receivable

3.

JRE2 Inc. entered into a contract to install a pipeline for a fixed price of $2,395,000. JRE2 recognizes revenue upon contract completion.

In 2018, JRE2 would report gross profit (loss) of:

Multiple Choice

a. $0.

b. $(432,000).

c. $(241,000).

d. $(291,000).

4.

JRE2 Inc. entered into a contract to install a pipeline for a fixed price of $2,305,000. JRE2 recognizes revenue upon contract completion.

In 2019, JRE2 would report gross profit (loss) of:

Multiple Choice

a. $(149,000).

b. $108,000.

c. $19,000.

d. $57,000.

5.

Indiana Co. began a construction project in 2018 with a contract price of $161 million to be received when the project is completed in 2020. During 2018, Indiana incurred $40 million of costs and estimates an additional $89 million of costs to complete the project. Indiana recognizes revenue over time and for this project recognizes revenue over time according to the percentage of the project that has been completed.

Indiana:

Multiple Choice

a. Recognized $40.00 million loss on the project in 2018.

b. Recognized no gross profit or loss on the project in 2018.

c. Recognized $72.00 million loss on the project in 2018.

d. Recognized $9.92 million gross profit on the project in 2018.

6.

Indiana Co. began a construction project in 2018 with a contract price of $164 million to be received when the project is completed in 2020. During 2018, Indiana incurred $35 million of costs and estimates an additional $88 million of costs to complete the project. Indiana recognizes revenue over time and for this project recognizes revenue over time according to the percentage of the project that has been completed.

In 2019, Indiana incurred additional costs of $52 million and estimated an additional $37 million in costs to complete the project. Indiana (Do not round your percentage calculated):

Multiple Choice

a. Recognized $40.00 million gross profit on the project in 2019.

b. Recognized $4.00 million gross profit on the project in 2019.

c. Recognized $16.40 million gross profit on the project in 2019.

d. Recognized $38.50 million gross profit on the project in 2019.

7.

Indiana Co. began a construction project in 2018 with a contract price of $163 million to be received when the project is completed in 2020. During 2018, Indiana incurred $36 million of costs and estimates an additional $87 million of costs to complete the project. Indiana recognizes revenue over time and for this project recognizes revenue over time according to the percentage of the project that has been completed.

Suppose that, in 2019, Indiana incurred additional costs of $66 million and estimated an additional $53 million in costs to complete the project. Indiana (Do not round your percentage calculated):

Multiple Choice

a. Recognized $6.44 million gross profit on the project in 2019.

b. Recognized $6.44 million loss on the project in 2019.

c. Recognized $9.44 million gross profit on the project in 2019.

d. Recognized $3.00 million loss on the project in 2019.

Analysis and Interpretation of Profitability
Balance sheets and income statements for Costco Wholesale Corporation follow.

(a) Compute net operating profit after tax (NOPAT) for 2018. Assume that the combined federal and state statutory tax rate is 22%. (Round your answer to the nearest whole number.)

2018 NOPAT = $3494 ($ millions)

(b) Compute net operating assets (NOA) for 2018 and 2017.

2018 NOA = $12,331 ($ millions)
2017 NOA = $11.873 ($ millions)

(c) Compute Costco’s RNOA, net operating profit margin (NOPM) and net operating asset turnover (NOAT) for 2018. (Do not round until final answer. Round two decimal places. Do not use NOPM x NOAT to calculate RNOA.)

2018 RNOA = 28.87%
2018 NOPM = 2.47%
2018 NOAT = 11.70

(d) Compute net nonoperating obligations (NNO) for 2018 and 2017. Confirm the relation: NOA = NNO + Total equity.

2018 NNO = $-$772 ($ millions)
2017 NNO = $794 ($ millions)

(e) Compute return on equity (ROE) for 2018. (Round your answers to two decimal places. Do not round until your final answer.)

2018 ROE = %

(f) Infer the nonoperating return component of ROE for 2018. Use answers from above to calculate. Round your answer to two decimal places.)

%

(g) Comment on the difference between ROE and RNOA. What does this relation suggest about Costco’s use of equity capital?

a. ROE > RNOA implies that Costco's equity has grown faster than its NOA.

b. ROE > RNOA implies that Costco has taken on too much financial leverage.

c. ROE > RNOA implies that Costco is able to borrow money to fund operating assets that yield a return greater than its cost of debt.

d. ROE > RNOA implies that Costco increased its financial leverage during the period.

Can you please help with questions e, f and g? Thanks!

The plant asset and accumulated depreciation accounts of Pell Corporation had the following balances at December 31, 2017: Plant Asset Accumulated Depreciation Land $ 350,000 $ 0 Land improvements 180,000 45,000 Building 1,500,000 350,000 Machinery and equipment 1,158,000 405,000 Automobiles 150,000 112,000 Transactions during 2018 were as follows: On January 2, 2018, machinery and equipment were purchased at a total invoice cost of $260,000, which included a $5,500 charge for freight. Installation costs of $27,000 were incurred. On March 31, 2018, a small storage building was donated to the company. The person donating the building originally purchased it three years ago for $25,000. The fair value of the building on the day of the donation was $17,000. On May 1, 2018, expenditures of $50,000 were made to repave parking lots at Pell's plant location. The work was necessitated by damage caused by severe winter weather. On November 1, 2018, Pell acquired a tract of land with an existing building in exchange for 10,000 shares of Pell's common stock that had a market price of $38 per share. Pell paid legal fees and title insurance totaling $23,000. Shortly after acquisition, the building was razed at a cost of $35,000 in anticipation of new building construction in 2019. On December 31, 2018, Pell purchased a small storage building by giving $15,250 cash and an old automobile purchased for $18,000 on January 1, 2017. Depreciation on the old automobile recorded through December 31, 2018, totaled $13,500. The fair value of the old automobile was $3,750. Required: For each asset classification, prepare a schedule showing depreciation for the year ended December 31, 2018, using the following depreciation methods and useful lives: Land improvements—Straight line; 15 years. Building—150% declining balance; 20 years. Machinery and equipment—Straight line; 10 years. Automobiles—150% declining balance; 3 years. Depreciation is computed to the nearest month and no residual values are used. (Do not round intermediate calculations and round your final answers to 2 decimal places.)

The plant asset and accumulated depreciation accounts of Pell Corporation had the following balances at December 31, 2017:

Transactions during 2018 were as follows:

On January 2, 2018, machinery and equipment were purchased at a total invoice cost of $260,000, which included a $5,500 charge for freight. Installation costs of $27,000 were incurred.

On March 31, 2018, a small storage building was donated to the company. The person donating the building originally purchased it three years ago for $25,000. The fair value of the building on the day of the donation was $17,000.

On May 1, 2018, expenditures of $50,000 were made to repave parking lots at Pell's plant location. The work was necessitated by damage caused by severe winter weather.

On November 1, 2018, Pell acquired a tract of land with an existing building in exchange for 10,000 shares of Pell's common stock that had a market price of $38 per share. Pell paid legal fees and title insurance totaling $23,000. Shortly after acquisition, the building was razed at a cost of $35,000 in anticipation of new building construction in 2019.

On December 31, 2018, Pell purchased a small storage building by giving $15,250 cash and an old automobile purchased for $18,000 on January 1, 2017. Depreciation on the old automobile recorded through December 31, 2018, totaled $13,500. The fair value of the old automobile was $3,750.

Required:

For each asset classification, prepare a schedule showing depreciation for the year ended December 31, 2018, using the following depreciation methods and useful lives:

Land improvements—Straight line; 15 years.
Building—150% declining balance; 20 years.
Machinery and equipment—Straight line; 10 years.
Automobiles—150% declining balance; 3 years.

Depreciation is computed to the nearest month and no residual values are used. (Do not round intermediate calculations and round your final answers to 2 decimal places.)

– Problem –

Belanger & Associates, PC, is an engineering firm with offices in several cities in the Carolinas. Belanger’s fiscal year-end is December 31, and it prepares financial statements just once a year, at year-end. For bookkeeping purposes, the company has adopted a policy to record payments and collections in advance into asset and liability accounts, respectively. Belanger’s unadjustedtrial balance at December 31, 2018 is shown below. All accounts have normal-side balances.

Accounts Payable                                                                     $  602,715

Accounts Receivable                                                                     923,610

Accumulated Depreciation – Buildings                                           332,105

Accumulated Depreciation – Equipment                                         269,597

Allowance for Doubtful Accounts                                                    11,832

Advertising Expense                                                                        46,739

Buildings                                                                                   1,382,015

Cash                                                                                              582,287

Common Stock ($1 par)                                                                 196,750

Dividends                                                                                     152,500

Equipment                                                                                    793,926

Insurance Expense                                                                          77,205

Interest Expense                                                                              16,931

Land                                                                                             253,760

Notes Payable                                                                               821,000

Prepaid Insurance                                                                         385,104

Property Tax Expense                                                                     41,490

Retained Earnings                                                                      1,037,500

Salaries and Wages Expense                                                      3,938,920

Service Revenue                                                                         5,612,810

Unearned Rent Revenue                                                                  17,388

Utilities Expense                                                                           307,210

Additional information available at year-end is as follows:

Belanger sometimes leases unused space in its buildings to other businesses. On September 1, 2018, a new tenant signed a 3-year lease and paid the first 9 months’ rent of $17,388 in advance. The lease began on that date and runs through August 31, 2021.

The Notes Payable balance relates to a bank loan obtained in 2017 that is payable in full on March 31, 2023. The loan agreement specifies that Belanger pay interest annually on March 31 at the rate of 6.40%. Belanger’s bookkeeper made the proper entry for the first interest payment, on March 31, 2018. (Hint– Think about the entry Belanger made on the first interest payment date.)

On November 20, 2018, Belanger paid $31,640 for internet ads to run evenly over an 8-month period, starting December 1, 2018. Note – Contrary to the company’s normal practice, Belanger’s bookkeeper recorded the prepayment into the Advertising Expense account. Give the adjusting entry needed when a company uses the expense approach to record a payment in advance.

Belanger performed $182,976 of engineering services for several clients in December 2018 that it has not yet billed, recorded or collected.

In the first week of January 2019, Belanger received bills for December 2018 utilities totaling $22,651. The company paid all of these bills in late January 2019.

Belanger estimates that 8.19% of the 2018 year-end accounts receivable balance will notbe collected.

Belanger purchased its buildings in 2007 and its equipment in 2014. Belanger depreciates its fixed assets according to the straight-line method. For the buildings, it uses estimates of 35 years for the useful life and $275,000 for the salvage value. For the equipment, it uses estimates of 9 years for the useful life and $47,349 for the salvage value.

On June 1, 2018, Belanger purchased a 2-year insurance policy for $385,104 and paid the full cost of the policy in advance. The policy provides coverage through May 31, 2020.

Belanger operates 5 days a week, Mondays through Fridays. Employees are paid each Friday, for hours worked through the previous Friday. On Friday, December 28, 2018, the last pay day in 2018, Belanger paid its employees for hours worked during the week of December 17-21. The employees then worked their regular schedule through the end of the year. Note that Tuesday, December 25 was a paid holiday for all employees. Belanger’s payroll averages $15,720 per day.

The company’s income tax rate for the year is 30%. (Hint– The income tax rate is applied to the company’s income after all revenues and expenses have been considered except for the income tax charge.)

– Instructions –

Complete the following four tasks relating to Belanger & Associates, PC’s accounting process at year-end 2018:

(a)        Prepare the adjusting journal entries needed at December 31, 2018.

(b)       Prepare an adjustedtrial balance as of December 31, 2018. List the accounts in an appropriate trial balance order.

(c)        Prepare the closing journal entries needed at December 31, 2018. Belanger uses an Income Summary account.

(d)       Prepare a post-closingtrial balance as of December 31, 2018. List the accounts in an appropriate trial balance order.

Journal Entries and Trial Balance

On October 1, 2018, Jay Pryor established an interior decorating business, Pioneer Designs. During the month, Jay completed the following transactions related to the business:

Enter the following transactions on Page 2 of the two-column journal: