ournalize entries for the following related transactions of Manville Heating & Air Company. Refer to the Chart of Accounts for exact wording of account titles.

JAVA

There is a folder named Recursive folder at the same location as these below files, which contains files and folders. I have read the data of the Recursive folder and stored in a variable. Now they are required to be encrypted and decrypted.

You may copy past the files to three different files and see the output. I am confused on how to write code for encrypt() and decrypt()

The names of files and folders are stored in one string. I don't know where to begin.

functions.

Can anyone help me write encrypt and decrypt method using keyword encryption to encrypt and decrypt directory files and folders. The names of the files and folders are stored in fullDirectory now it needs to be encrypted and decrypted. Only the file names and extension names need to be encrypted and decrypted. leaving (File:, Folder: and ., [, and ,] characters unchanged

Thanks in advance

// Encryptable interface

public interface Encryptable
{
public void encrypt();
public void decrypt();
}

-----------------------------------------------------------------

// file encryption class that implements Encyptable interface

import java.io.File;

public class FileNameEncryption implements Encryptable
{

private String fullDirectory = "";
private File directoryList[ ];
private boolean isEncrypted;
  public FileNameEncryption(String path)
{
  
if(path != null && path != "")
{   
File maindir = new File(path);
  
if ( maindir.exists() && maindir.isDirectory() )
{ directoryList = maindir.listFiles();
fullDirectory = "";
createFullDirectory(0);
isEncrypted = false;
}
}
}

private void createFullDirectory(int index){
  
  
if (index == directoryList.length){
return ;
}
  
else{
if(directoryList[index].isDirectory()){
fullDirectory +="Folders: " +"[" + directoryList[index].getName() + "]\n";
}

if (directoryList[index].isFile()){
fullDirectory += "File:\t " + directoryList[index].getName() + "\n";
}   
createFullDirectory(index + 1);
}
}

public String getFullDirectory()
{
return fullDirectory;
}
public boolean directoryIsEncrypted()
{
return isEncrypted;
}

public void encrypt(){
  
}

public void decrypt()
{
  
}

-----------------------------------------------------------------

// Driver class

import java.io.File;
  
public class DirectoryDriver
{

  
public static void main(String[] args)
{

String mainDirectory = "Recursion Folder"; //this directory contains three folders and two files/ only the names need to be encrypted not the files and folders themselves
       FileNameEncryption directoryToList = new FileNameEncryption(mainDirectory);
       System.out.println(directoryToList.getFullDirectory());

directoryToList.encrypt();
System.out.println(directoryToList.getFullDirectory());

directoryToList.decrypt();
System.out.println(directoryToList.getFullDirectory());

          
}
}

Purpose:To begin investigating the FAT16 file system on a USB memory device. In particular, you will add a file to a FAT16 formatted device and observe the changes made to the FAT table.

Deliverables: For Steps 7, 8, 11, and 12 you are to describe, in detail, what happens to the FAT when a file is added. Be specific and explain WHAT happened and WHY. It is acceptable to add small screen shots to you DOC file, but only as an aid in describing your observations.

Activities:

1. Use a USB flash drive that contains NO data that you need.
   1. You will want this flash drive to be as small as possible!
   2. Really! You want this to be as small as possible.
2. Format the drive with the FAT16 file system.
   1. During the format process name your drive “YourName-1a”
3. Using FTK Imager add this device as an evidence item.
4. Select FAT1 and do a screen shot of the Hex View window.
5. Close FTK Imager.
6. Add a small text file to the root directory of the Flash drive.
7. Using FTK Imager add this device as an evidence item.
   1. Find FAT1 and do a screen shot of the Hex View window.
   2. Compare the 2 screen shots and write down the chain of sectors that contain the text file.
8. Select the text file in the File List window.
   1. Look at the Status Bar and identify the sector number.
   2. Compare that cluster number to the Cluster Chain. They should match (+1 offset) If they don’t match, repeat the process starting at step 7 to identify your problem.
9. Close FTK Imager
10. Add a medium sized image file to the root directory of the Flash drive.
11. Using FTK Imager add this device as an evidence item.
    1. Find FAT1 and do a screen shot of the Hex View window.
    2. Compare the 2 screen shots and write down the chain of sectors that contain the image file.
12. Select the image file in the File List window.
    1. Look at the Status Bar and identify the sector number.
    2. Compare that cluster number to the Cluster Chain. They should match (+1 offset) If they don’t match, repeat the process starting at step 7 to identify your problem.
13. Close FTK Imager

Tesbury International

When Tesbury started to expand internationally in the early 1990s, the company set up an international division to oversee the process. The international division was based in Bentonville, Arkansas, at the company headquarters in the United States. Today, the international division oversees operations for Tesbury as the largest global retailer in the world with 11,695 stores under 63 banners in 28 countries that collectively generate almost $500 billion in sales per annum. Some 2.2 million Tesbury employees work in these international positions to serve more than 100 million customers weekly. 40% of the company’s customers are outside the United States.

In terms of reporting structure, the international division is divided into three regions – Europe, Asia and America with the CEO of each region reporting to the CEO of the international division, who in turn reports to the CEO of Tesbury.

Initially, the senior management of the international division exerted tight control over merchandising strategy and operations in different countries. They also made almost all decisions for the representative managers in the different countries. This means that the managers in the various countries had limited flexibility to respond to issues concerning their particular area.

The reason for the tight control was straightforward; Tesbury’s senior managers wanted to make sure that international stores copied the format for stores, merchandising and operations that had served the company so well in the United States. They believed naively perhaps that topmost control over merchandising strategy and operations was the way to make sure this was the case.

By the late 1990s, with the international division approaching $20 billion in sales, Tesbury’s managers concluded that this approach was not serving them well. Country managers has to get permission from their superiors in Bentonville before changing strategy and operations and this was slowing decision making. There was information overload at the headquarters and this led to some poor decisions. Tesbury found that managers in Bentonville were not necessarily the best ones to decide on store layout in Mexico, merchandising strategy in Argentina, or compensation policy in the United Kingdom.

At a point in its international expansion, Tesbury decided to acquire Britain’s Bestfresh supermarket chain. It is estimated that this acquisition will some $14 billion to Tesbury’s international divisions. With this acquisition in mind, Tesbury managers realise that it was not appropriate for managers in Bentonville in America to be making all important decisions for Bestfresh in the United Kingdom. As one manager puts it, “you cannot run the world from one place.”

As a practical matter, given the product mix in Tesbury stores, products and services have to be tailored to conditions prevailing in the local market. Currently, significant responsibility for sourcing remains at the country and regional level, however, Tesbury would like to have a better and more efficient merchandising and operating strategy.

1. Identify the organisational structure that Tesbury used in its international expansion strategy and explain two reasons why the company used this structure.

2. Explain two problems that the use of this structure created for the company that hindered its smooth operations.

3. Recommend an alternative structure for the international expansion into the United Kingdom and explain three reasons why this structure might work well for the company.

4. Changing the structure would involve organizational change. Explain organizational change and examine three steps that can be used to change the structure

Case Study 2: The Turn Around at Ford Ford has been going through difficult times and recovered more than once. The company’s share of the automobile market continues to shrink, and its cost structure has contributed to financial losses. In 2006, Ford lost $12.6 billion. In 2007, Ford did better, posting losses of only $2.7 billion. At the same time, however, Ford’s market shares dwindled and in 2007, its share was 14.8%—down from 26% in the 1990s. In an effort to match its production with the demand for its products, as well as address concerns with its high labor costs, Ford has focused on trying to get smaller to achieve long-term success in the automobile industry. One of the primary ways for Ford to achieve this goal is to take further steps to reduce the size of its workforce. Ford’s workforce went from 283,000 employees in 2006 to 171,000 in 2013. Ford then announced a new round of buyouts and early-retirement packages to its workers in an effort to cut costs and replace those leaving with lower-paid workers. Some of the offers made to reduce the labor supply in 2013 included: Workers who were eligible for retirement would receive a $50,000 offer, higher than the $35,000 in the previous round of buyouts. Skilled-trade workers, such as maintenance workers, will get an additional $20,000, bringing the total potential payout for such a worker to $70,000. Following the 2013 round of buyouts, Ford extended its tactics to reduce the size of its workforce and ongoing expenses further through means such as the following: Extending a buyout option for its 78,000 employees and special incentives for its 40,800 workers who are eligible for retirement to retire sooner rather than later. Offering a lump sum payment for 90,000 retired engineers and office workers to forgo their regular monthly pension check for the rest of their lives. The automaker’s goal in offering the company-wide buyouts was to cut jobs, reduce its ongoing pension expenses, to position itself to be more competitive in the market, and to align its labor capacity with the demand for its products. In 2018, Ford announced that by 2020 around 90% of Ford’s sales in North America would be trucks, SUVs and commercial vehicles. The only two cars to be manufactured in North America would be the Mustang and the Focus Active Crossover. The company has reallocated $7 billion of its research funds from cars to trucks and SUVs.

Questions

What factors have contributed to the large-scale labor surplus at Ford?

What impact is the most recent strategic plan at Ford likely to have on the company’s labor supply?

Over the years, Ford has decided to pursue employee buyouts and attrition in an attempt to shrink its workforce to match its productivity demands. Why do you think Ford uses these two tactics? Do you think these are the best options for Ford to achieve its goals?

What are the downsides of these two approaches? Are there any other approaches you might recommend addressing its labor surplus?

1. The controller of Bridgeport Housewares Inc. instructs you to prepare a monthly cash budget for the next three months. You are presented with the following budget information:

   	September		October		November
   Sales	$106,000		$133,000		$175,000
   Manufacturing costs	45,000		57,000		63,000
   Selling and administrative expenses	37,000		40,000		67,000
   Capital expenditures	_		_		42,000

   The company expects to sell about 10% of its merchandise for cash. Of sales on account, 70% are expected to be collected in the month following the sale and the remainder the following month (second month following sale). Depreciation, insurance, and property tax expense represent $6,000 of the estimated monthly manufacturing costs. The annual insurance premium is paid in January, and the annual property taxes are paid in December. Of the remainder of the manufacturing costs, 80% are expected to be paid in the month in which they are incurred and the balance in the following month.

   Current assets as of September 1 include cash of $40,000, marketable securities of $57,000, and accounts receivable of $118,500 ($93,000 from July sales and $25,500 from August sales). Sales on account for July and August were $85,000 and $93,000, respectively. Current liabilities as of September 1 include $6,000 of accounts payable incurred in August for manufacturing costs. All selling and administrative expenses are paid in cash in the period they are incurred. An estimated income tax payment of $16,000 will be made in October. Bridgeport’s regular quarterly dividend of $6,000 is expected to be declared in October and paid in November. Management desires to maintain a minimum cash balance of $39,000.

   Required:

   1. Prepare a monthly cash budget and supporting schedules for September, October, and November. Input all amounts as positive values except overall cash decrease and deficiency which should be indicated with a minus sign. Assume 360 days per year for interest calculations.

   Bridgeport Housewares Inc.
   Cash Budget
   For the Three Months Ending November 30
   	September	October	November
   Estimated cash receipts from:
   	$	$	$
   Total cash receipts	$	$	$
   Less estimated cash payments for:
   	$	$	$
   Other purposes:
   Total cash payments	$	$	$
   	$	$	$
   Cash balance at end of month	$	$	$
   Excess or (deficiency)	$	$	$

   2. On the basis of the cash budget prepared in part (1), what recommendation should be made to the controller?

   The budget indicates that the minimum cash balance   be maintained in November. This situation can be corrected by   and/or by the   of the marketable securities, if they are held for such purposes. At the end of September and October, the cash balance will   the minimum desired balance.

The controller of Bridgeport Housewares Inc. instructs you to prepare a monthly cash budget for the next three months. You are presented with the following budget information:

  September October November
Sales $117,000 $140,000 $199,000
Manufacturing costs 49,000 60,000 72,000
Selling and administrative expenses 41,000 42,000 76,000
Capital expenditures _ _ 48,000
The company expects to sell about 10% of its merchandise for cash. Of sales on account, 70% are expected to be collected in the month following the sale and the remainder the following month (second month following sale). Depreciation, insurance, and property tax expense represent $9,000 of the estimated monthly manufacturing costs. The annual insurance premium is paid in January, and the annual property taxes are paid in December. Of the remainder of the manufacturing costs, 80% are expected to be paid in the month in which they are incurred and the balance in the following month.

Current assets as of September 1 include cash of $44,000, marketable securities of $63,000, and accounts receivable of $130,200 ($102,000 from July sales and $28,200 from August sales). Sales on account for July and August were $94,000 and $102,000, respectively. Current liabilities as of September 1 include $9,000 of accounts payable incurred in August for manufacturing costs. All selling and administrative expenses are paid in cash in the period they are incurred. An estimated income tax payment of $17,000 will be made in October. Bridgeport’s regular quarterly dividend of $9,000 is expected to be declared in October and paid in November. Management desires to maintain a minimum cash balance of $43,000.

Required:

1. Prepare a monthly cash budget and supporting schedules for September, October, and November. Assume 360 days per year for interest calculations.

Bridgeport Housewares Inc.
Cash Budget
For the Three Months Ending November 30
September October November
Estimated cash receipts from:   
Cash sales
$11,700
$14,000
$19,900
Collection of accounts receivable

$

$

$
Total cash receipts

$
$
Less estimated cash payments for:   

$
$
$


Other purposes:   


Total cash payments $
$
$

$
$

Cash balance at end of month $
$
$

Excess or (deficiency) $
$
$

On the basis of the cash budget prepared in part (1), what recommendation should be made to the controller? The budget indicates that the minimum cash(will/wil not) balance

be maintained in November. This situation can be corrected by (investing/borrowing) and/or by the (purchase/sale) of the marketable securities, if they are held for such purposes. At the end of September and October, the cash balance will (exceed/be short of) the minimum desired 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:

Required:

1. Journalize and insert the posting references for each transaction in a two-column journal beginning on Page 1, referring to the following chart of accounts in selecting the accounts to be debited and credited. For a compound transaction, if an amount box does not require an entry, leave it blank.

2. Post (in chronological order) the journal to a ledger of four-column accounts, inserting appropriate posting references in the general journal as each item is posted. Extend the balances to the appropriate balance columns after each transaction is posted. If an amount box does not require an entry, leave it blank.

3. Prepare an unadjusted trial balance for Intrex Designs as of October 31, 2018. List all accounts in the order of Assets, Liabilities, Stockholders’ equity, Revenues, and Expenses.For those boxes in which no entry is required, leave the box blank. The first two account titles are filled in as an example.

4. Determine the excess of revenues over expenses for October.
$

5. Why the amount determined in above might not be the net income for October?

1. Because the dividends are declared but not paid
2. Because the cash balance is incorrect.
3. Because the closing inventory balance is missing
4. Because necessary adjustment to expenses, like depreciation has not been made.

Cash Budget

The controller of Bridgeport Housewares Inc. instructs you to prepare a monthly cash budget for the next three months. You are presented with the following budgetinformation:

The company expects to sell about 10% of its merchandise for cash. Of sales on account, 70% are expected to be collected in the month following the sale and the remainder the following month (second month following sale). Depreciation, insurance, and property tax expense represent $10,000 of the estimated monthly manufacturing costs. The annual insurance premium is paid in January, and the annual property taxes are paid in December. Of the remainder of the manufacturing costs, 80% are expected to be paid in the month in which they are incurred and the balance in the following month.

Current assets as of September 1 include cash of $42,000, marketable securities of $60,000, and accounts receivable of $123,700 ($97,000 from July sales and $26,700 from August sales). Sales on account for July and August were $89,000 and $97,000, respectively. Current liabilities as of September 1 include $10,000 of accounts payable incurred in August for manufacturing costs. All selling and administrative expenses are paid in cash in the period they are incurred. An estimated income tax payment of $17,000 will be made in October. Bridgeport’s regular quarterly dividend of $10,000 is expected to be declared in October and paid in November. Management desires to maintain a minimum cash balance of $41,000.

Required:

1. Prepare a monthly cash budget and supporting schedules for September, October, and November. Input all amounts as positive values except overall cash decrease and deficiency which should be indicated with a minus sign. Assume 360 days per year for interest calculations.

2. On the basis of the cash budget prepared in part (1), what recommendation should be made to the controller?

The budget indicates that the minimum cash balance be maintained in November. This situation can be corrected by and/or by the of the marketable securities, if they are held for such purposes. At the end of September and October, the cash balance will the minimum desired balance.

The controller of Bridgeport Housewares Inc. instructs you to prepare a monthly cash budget for the next three months. You are presented with the following budget information:

The company expects to sell about 10% of its merchandise for cash. Of sales on account, 70% are expected to be collected in the month following the sale and the remainder the following month (second month following sale). Depreciation, insurance, and property tax expense represent $8,000 of the estimated monthly manufacturing costs. The annual insurance premium is paid in January, and the annual property taxes are paid in December. Of the remainder of the manufacturing costs, 80% are expected to be paid in the month in which they are incurred and the balance in the following month.

Current assets as of September 1 include cash of $48,000, marketable securities of $68,000, and accounts receivable of $139,000 ($109,000 from July sales and $30,000 from August sales). Sales on account for July and August were $100,000 and $109,000, respectively. Current liabilities as of September 1 include $8,000 of accounts payable incurred in August for manufacturing costs. All selling and administrative expenses are paid in cash in the period they are incurred. An estimated income tax payment of $18,000 will be made in October. Bridgeport’s regular quarterly dividend of $8,000 is expected to be declared in October and paid in November. Management desires to maintain a minimum cash balance of $47,000.

Required:

1. Prepare a monthly cash budget and supporting schedules for September, October, and November. Input all amounts as positive values except overall cash decrease and deficiency which should be indicated with a minus sign. Assume 360 days per year for interest calculations.

2. On the basis of the cash budget prepared in part (1), what recommendation should be made to the controller?

The budget indicates that the minimum cash balance be maintained in November. This situation can be corrected by and/or by the of the marketable securities, if they are held for such purposes. At the end of September and October, the cash balance will the minimum desired