BEST CO sponsors a defined benefit pension plan for its employees.

On January 1, 2010, the following balances relate to this plan.

GHS Plan assets 480,000

Defined benefit obligation 625,000

Pension asset/liability 45,000

Unrecognized past service cost 100,000

As a result of the operation of the plan during 2010, the following additional data are provided by the actuary. Service cost for 2010 is 90,000

Discount rate, 9%

Actual return on plan assets in 2010 is 57,000

Amortization of past service cost 19,000

Expected return on plan assets 52,000

Unexpected loss from change in defined benefit obligation, due to change in actuarial predictions 76,000

Contributions in 2010 is 99,000

Benefits paid retirees in 2010 is 85,000

Instructions

(a) Using the data above, compute pension expense for BEST Co. for the year 2010 by preparing a pension worksheet that shows the journal entry for pension expense and the year-end balances in the related pension accounts.

(b) At December 31, 2010, prepare a schedule reconciling the funded status of the plan with the pension amount reported on the statement of financial position.

please answer each question with steps if possible.

In 2010 Glacial HVAC, Inc. sold 3,305 air conditioning units in Fulton County. During that same year 46,786 air conditioning units were sold in Fulton County. Calculate Glacial's 2010 market share. Report your answer as a percentage, rounded to one decimal place.

Question 2 (10 points)

In 2010 47,413 air conditioning units were sold in Fulton County. Glacial HVAC, Inc. sold 3,275 units in 2010. 2010 industry sales represent a 8.9 % decrease over 2009 sales. Calculate 2009 industry sales. Round your answer to the nearest unit.

Question 3 (10 points)

In 2010 47,250 air conditioning units were sold in Fulton County. Glacial HVAC Inc. sold 3,269 units in 2010, compared to 2009 sales of 3,969 units. Calculate the percent change in Glacial's sales, from 2009 to 2010. Report your answer as a percentage, rounded to one decimal place.

The program is to be called CarClub

The application will display menu as below

1. load cars

2. display all cars

3. search car

4 count cars older the 30 years

5 exit

Please enter your option:

Load car menu should read input data from text file name (car.txt)

Car class have 4 data members which are. Car make, car model, car year and car price

In addition

If both car year and price were not provided, year has a default value as 2020 and price has a default value as $20000

If only price was not provided, price should be set to a default value based on this table

2015<year<=2020 and price has a default value as $20000

2010<year<=2015 and price has a default value as $14000

1980<year<=2010 and price has a default value as $7000

2015<year<=2020 and price has a default value as $20000

year<=1980 and price has a default value as $40000

Using dynamic memory allocation to store Car Object

You should implement at least 1 custom excepetion and 1 file exception

You have to implement 1 operator overloading for operator "<<" to use as a print

WHY IS BUILD FAILED?????

#include

#include

using namespace std;

#include

class Ccar

{

private:

string make;

string model;

int year;

double price;

public:

Ccar(string="", string="", int=2020, double=20000);

~Ccar();

// setters

void setMake(string);

void setModel(string);

void setYear(int);

void setPrice(double);

// getters

string getMake();

string getModel();

int getYear();

double getPrice();

};

void Ccar:: setMake(string ma){

ma=make;

}

void Ccar :: setModel(string m){

m=model;

}

void Ccar :: setYear(int y){

y=year;

}

void Ccar :: setPrice(double p){

p=price;

}

// getters

string Ccar::getMake()

{

return make;

}

string Ccar::getModel()

{

return model;

}

int Ccar::getYear()

{

return year;

}

double Ccar::getPrice()

{

return price;

}

int main() {

int option, i, numberOffCars, year = 0;

string line, make, model, yearString, priceString;

double price;

bool loaded =false;

ifstream fin;

// file exception to be typed here

// num of cars counted

fin.open("cars.txt");

numberOffCars=0;

while (fin.good()) //while i have not reached the eof

{

getline(fin, line);

numberOffCars++;

}

fin.close();

//memory allocation

Ccar *carList = new Ccar[numberOffCars]; // Dynamic memory allocation

//menu

do{

cout <<"1. Load Cars"<

cout <<"2. Display all Cars"<

cout <<"3. Search Cars"<

cout <<"4. Count Cars older than 30 years"<

cout <<"5. Exit"<

cin>>option;

if (option <1 || option >5)

{

cout<<"error"<

else

{

switch (option)

{case 1: // load

loaded=true;

fin.open("car.txt");

i=0;

while (fin.good())

{

yearString="";

priceString="";

getline(fin, make,'$');

carList[i].setModel(model);

getline(fin, yearString,'$');

if (yearString!="")

year= stoi(yearString);

getline(fin, priceString,'$');

if (priceString!="")

price= stod(priceString);

if (yearString=="" && priceString =="")

{

carList[i].setYear(2020);

carList[i].setPrice(20000);

}

else if (priceString=="")

{

if (year>2015 && year<=2020)

carList[i].setPrice(20000);

else if (year>2010 && year<=2015)

carList[i].setPrice(14000);

else if (year>1980 && year<=2010)

carList[i].setPrice(7000);

else

carList[i].setPrice(400000);

}

i++; //next car

} //end of while

fin.close();

break;

case 2: // display

if (loaded)

{i=0;

while(i

{cout <<"carList[i]"<

i++; //next car

}

}

break;

case 3: // search

if (loaded)

{

cout << "Enter a car make: "<< endl;

cin>>make;

cout << "Enter a car model: "<< endl;

cin>>model;

// search for this make and model

}

else {

cout << "Load the cars first! "<< endl;

}

break;

case 4: // count the cars older than 30 years

break;

case 5: // exit

cout << "\n\n\t\t\t Thanks for using our aplication"<< endl;

default: // already handled by cust excep

cout << "Invalid option! Try again"<< endl;

break;

}}} // end of switch

while (option !=5); // 5 exit option

delete[] carList;

return 0;

}

Provide an informed opinion about Shake Shack’s future quarterly earnings in an appealing and convincing format. Concretely, you should:

• Gather information relevant for providing an informed opinion about Shake Shack’s EPS for the first quarter of 2020 (January-March).
• Filter and weigh the information according to relevance. Some information is more relevant than others. New information is more up-to-date than old information; information from reputable sources tends to be more reliable than information from laymen; information that contradicts what a majority of others believe may be flawed, etc.
• Provide a clear estimate of Shake Shack’s expected Q1 2020 EPS.
• Write 2 paragraphs in which you present your findings and your opinion (no PowerPoint or visual aids required).
• Motivate your opinions. Why do you think analysts’ estimates may be too high (Coronavirus?) or too low (overreaction to Coronavirus?)? Are some analysts’ forecasts made before the outbreak hit and restaurants closed?

. Computer programmers work under much more pleasant conditions than garbage collectors. Yet, according to the Bureau of Labor Statistics, the median salary of a sanitation worker is about $35,270 and the median salary of a computer programmer is about $79,840. True or false: This shows that the theory of compensating wage differentials is wrong. Explain.

Analyse the risks associated with Innovation in Healthcare.

What is the difference between invention and innovation?