Kids R Us Child Care Centers is creating an online parent portal that parents will access with a username and password. Use a formula to create a username for each parent based on the following rules: • Lowercase first letter of first name. • Digit five of ID. • Uppercase first four letters of last name. • Last digit of phone number. • Number of characters in first name
Please show the formula used
| Parent ID | Parent Last Name | Parent First Name | Parent Phone | Parent Username |
| 100000 | Ewing | Levi | (550) 726-7424 | |
| 100001 | Gillespie | Vera | (263) 579-3567 | |
| 100002 | Mccall | Astra | (897) 263-3526 | |
| 100003 | Woodward | Constance | (845) 953-5717 | |
| 100004 | Duke | Keaton | (289) 465-5356 | |
| 100005 | Stephenson | Alana | (693) 335-3919 | |
| 100006 | Guzman | Cally | (836) 183-4738 | |
| 100007 | Zimmerman | Flavia | (590) 994-9083 | |
| 100008 | Cooper | Jameson | (373) 497-3310 |
In: Computer Science
Part 2:
|
Field Name |
Description |
Data Type |
Sample Value |
|
LoginID |
User’s login name |
varchar(10) |
Bob |
|
FirstName |
User’s first name |
varchar(50) |
Bob |
|
LastName |
User’s last name |
varchar(50) |
Barker |
|
picUrl |
Filename of the user’s picture |
varchar(50) |
bob.gif |
|
Bio |
User’s biography |
varchar(255) |
Bob is the best! |
LoginID should be the Primary Key of the table.
Add at least ten records to the Person table.
In: Computer Science
3.1. Create an XML schema to validate the following XML file.
<?xml version="1.0" encoding="utf-8"?>
<root>
<whats>Everything</whats>
<up>Is</up>
<doc>Fine</doc>
</root>
Schema starter:
<xsd:schema xmlns:xsd="">
<xsd:element name="root" type="rootType" />
<xsd:complexType name="rootType">
<xsd:sequence>
<xsd:element name="" type="" minOccurs="1" />
<xsd:element name="” type="" minOccurs="1" />
<xsd:element name="" type="" minOccurs="1" />
</xsd:sequence>
</xsd:complexType>
</xsd:schema>
3.2. Use your schema to validate the XML file.
3.2.1. You can use Visual Studio or online utilities to apply the schema to the XML file.
3.2.2. You don’t know if the schema is being applied unless it gives you an error! Introduce an error into the XML file and verify that the error is caught by the schema.
For example: you might delete the <up> element. The validator should complain about the missing element.
3.3. When the schema catches an error, take a screenshot.
3.4. Revise the XML file to remove the error.
In: Computer Science
(I AM IN A INTRO TO PROGRAMMING, PLEASE USE SIMPLE PSEUDOCODE IF POSSIBLE)
Create pseudocode for a program for Hansel's Housecleaning Service.
The program prompts the user for a customer's last name only. While the last name is not “zzz” your program will ask for the number of bathrooms and the number of other rooms to be cleaned and display the cleaning charge. You should use a sentinel-controlled while loop in your main loop logic. A customer name of “zzz” signals the end of the data.
The cleaning charge is $40 plus $15 for each bathroom and $10 for each of the other rooms. Use data validation loop to make sure the number of bathrooms is >= 0, and the number of other rooms is also >= 0. The program will display the total cleaning charge and then prompt for the next customer's name.
When the loop is exited (user enters “zzz” for the last name), display a message indicating that the program is complete.
Your program will have the main module and a function that, given the number of bathrooms and the number of other rooms, will return that total cleaning charge for the customer.
In: Computer Science
Design a Ship class that the following members: A field for the name of the ship (a string). A field for the year that the ship was built (a string). A constructor and appropriate accessors and mutators. A toString method that displays the ship’s name and the year it was built. Design a CruiseShip class that extends the Ship class. The CruiseShip class should have the following members: A field for the maximum number of passengers (an int). A constructor and appropriate accessors and mutators. A toString method that overrides the toString method in the base class. The CruiseShip class’s toString method should display only the ship’s name and the maximum number of passengers. Design a CargoShip class that extends the Ship class. The CargoShip class should have the following members: A field for the cargo capacity in tonnage (an int). A constructor and appropriate accessors and mutators. A toString method that overrides the toString method in the base class. The CargoShip class’s toString method should display only the ship’s name and the ship’s cargo capacity.
I need user input aka asking the user to input a ship name, the number of passengers, and the year.
In: Computer Science
Please code in C# - (C - Sharp)
Assignment Description
Write out a program that will ask the user for their name; the length and width of a rectangle; and the length of a square. The program will then output the input name; the area and perimeter of a rectangle with the dimensions they input; and the area and perimeter of a square with the length they input.
Tasks
In: Computer Science
Should prepaid assets make difference in ROA calculation? (8 points)
Some costs are post paid, therefore, it creates liabilities. For example, salary is post-paid, meaning that the employees will get paid after they provide services. In class, we find that operating liabilities such as salary payable should be excluded in the denominator for ROA to be consistent with the idea.
Some costs are pre-paid. Rent (if paid in advance) and insurance come as a good example. Inventory is also pre-paid. Keep in mind, though, ‘pre-paid’ doesn’t always means that the company has to pay upfront. It is pre-paid because company has to pay upfront or acquire first in exchange for liabilities.
For example, let’s say we have an insurance contract, which is pre-paid in nature; annual contract for $2,400. Normally, we can pay $2,400 upfront.
In the examples below, company A paid $2,400 in advance. Company B thinks the pre-paid nature is unfair, so it was able to negotiate a deal with insurance company, so that it can post-pay after each month. Thus Company B acquires same insurance, but its insurance pay schedule is following.
Table 1. Background information and Balance Sheet of company A and B.
|
Company A |
Company B |
|
|
# workers |
8 |
8 |
|
Daily salary / employee |
$100 |
100 |
|
Daily Sales revenue (all cash) |
$1,100 |
$1,100 |
|
Beginning, 5/1/2016 |
Company A |
Company B |
|
Assets (all cash) |
||
|
Cash |
$50,000 |
$50,000 |
|
Equipment |
60,000 |
60,000 |
|
Less : Accumulated depreciation |
(15,000) |
(15,000) |
|
Total Assets |
95,000 |
95,000 |
|
Liability |
0 |
0 |
|
Note payable |
60,000 |
60,000 |
|
Equity (common stock) |
35,000 |
35,000 |
|
Insurance policy (all purchased insurance on 5/1, coverage starts from 5/1/2016 to 4/30/2017) |
Purchase insurance 1 year ($2,400) in advance, paid cash on 5/1/2016 |
Annual contract started on 5/1 Structured a deal that insurance is post paid |
Additional Info
Q1. Provide journal entries for company A and B related to insurance, if any. Remember, only post paid account has designated payable account (Interest is post paid -> Interest payable. If account is prepaid, we charge to accounts payable.)
Q2. Complete the Balance Sheets right after the insurance purchase for company A and B. Explain the changed numbers (between before and after purchase of insurance)
|
As of 5/1/2016 (after insurance is purchased) |
Company A |
Company B |
|
Assets |
||
|
Cash |
||
|
Equipment |
60,000 |
60,000 |
|
Less: Accumulated Depreciation |
(15,000) |
(15,000) |
|
Prepaid Insurance |
||
|
Total Assets |
||
|
Liabilities |
||
|
Note payable |
60,000 |
60,000 |
|
Total Liabilities |
||
|
Equities (common stock) |
||
|
Total Liabilities & Equities |
* Fill it using the answer to Q1.
In: Accounting
Designers Ltd. is a Canadian controlled private corporation with its head office in Vancouver, B.C. The company manufactures clothes and sells to Canada and the United States.
Designers Ltd. was incorporated in 2013 and has a sole shareholder, Amanda Anderson. Amanda Anderson, a fashion expert, also prepared the accounting records for Designers Ltd.
|
Designers' Ltd. Income Statement For the Year Ended December 31, 2016 |
||
|
Sales |
$10,000,000 |
|
|
Cost Of Goods Sold |
(4,500,000) |
|
|
Gross Profit |
$5,500,000 |
|
|
Expenses: |
||
|
General & Administration |
(900,000) |
|
|
Amortization |
(300,000) |
|
|
Interest |
(25,000) |
(1,225,000) |
|
Operating Income |
$4,275,000 |
|
|
Gain on Disposition of Tangible Assets |
83,000 |
|
|
Interest Income |
300,000 |
|
|
Income Before Income Taxes |
$4,658,000 |
|
|
Income Taxes |
(320,000) |
|
|
Net Income |
$4,338,000 |
|
During your review of Amanda Anderson’s accounting and income tax work, you noted the following:
1. The Allowance for Doubtful Accounts, in the accounting records, was $ 40,000 at December 31, 2016 and was $ 35,000 at December 31, 2015. During 2016, Designers Ltd. had actual write-offs of $ 18,000. Consequently, the 2016 accounting Bad Debts Expense was $ 23,000. That amount was in included in General & Administrative Expense.
A review of the Accounts Receivable listing (for income tax purposes) indicated that the actual items that may be uncollectible totaled $ 28,000 at December 31, 2016. In 2015, Designers Ltd. deducted, for income tax purposes, a reserve for bad debts of $ 12,000.
General & Administrative Expense included the following:
|
Donations to Registered Charities |
$40,000 |
|
Accrued Bonuses - Accrued November 01, 2016, paid on July 31, 2017 |
65,000 |
|
Meals & Entertainment Costs included the following: |
|
|
$2,000 monthly membership fees at a Gold Club for Amanda |
24,000 |
|
$1,000 monthly membership fees at a squash club for sales staff |
12,000 |
|
Meals for entertaining clients |
60,000 |
|
Food costs for Amanda’s personal chef at Amanda's home |
20,000 |
|
Annual staff Christmas party |
17,000 |
|
Sponsorship of local community’s soccer team |
16,000 |
|
Advertising in a U.S. newspaper directed at U.S. clients |
15,000 |
|
Software purchased on July 15, 2016 ($20,000 for Applications and $25,000 for hardware) |
45,000 |
|
Legal & accounting fees for amending articles of incorporation |
16,000 |
|
Annual Finland convention costs |
30,000 |
Interest Expense was comprised of the following:
|
Interest & Penalty for Late and Insufficient Instalment Payments to CRA |
8,000 |
|
Interest on Late Payment of Municipal Property Taxes |
7,000 |
|
Interest Expense - Operations |
10,000 |
|
Total |
25,000 |
Travel costs (included in General & Administrative Expense) included both air travel and travel reimbursement to employees for business travel. Designers Ltd.’s policy was to reimburse employees $ 0.95 per kilometer for the business use of the employees’ automobiles. During 2016, seven employees drove 7,000 kilometres each on employment-related activities. None of the reimbursements were required to be included in the employees’ income.
The Gain on Disposition of Tangible Assets consisted of the following
|
Cash |
105,000 |
||
|
Accumulated Amortization |
25,000 |
||
|
Gain on Disposal of Tangible Assets |
83,000 |
||
|
Equipment |
47,000 |
Designers Ltd. purchased a $ 150,000 Mercedes for Amanda Anderson’s personal use. The Mercedes replaced the only other existing company car, a $ 95,000 BMW, which was purchased in 2014. The BMW, which was sold for $ 75,000, was used solely by Amanda Anderson. The BMW was never amortized by Designers Ltd. Designers Ltd. reported the above transactions as follows:
|
Mercedes |
150,000 |
||
|
Cash |
150,000 |
||
|
Cash |
75,000 |
||
|
Loss on Sale of BMW |
20,000 |
||
|
BMW |
95,000 |
The $ 20,000 Loss on Sale of BMW was included in General & Administration Expense.
Designers Ltd. purchased shares in 2013 for a cost of $ 25,000; in 2016, Designers Ltd. sold those shares for $ 85,000. The capital gain on these shares was $ 60,000 and Amanda Anderson credited the capital gain to retained earnings.
Required:
Determine Designers Ltd.’s minimum net income for tax purposes for the year ended December 31, 2016, excluding CCA deduction. Ignore GST/PST/HST implications
In: Accounting
Use the following data on number of deaths from drug overdose for sample of different states. We separated states to two groups based on whether a certain drug law is being enacted or not. The states where the law is enacted are called BLUE states and those not using this law are called RED states. (Note that there are 8 observations in each group)
Table: Number of overdose deaths every year in different states.
| (BLUE States) - enacting the new drug law | (RED States) - NOT enacting the new drug law |
| 43 | 29 |
| 25 | 72 |
| 64 | 49 |
| 17 | 86 |
| 36 | 78 |
| 21 | 45 |
| 53 | 38 |
| 19 | 45 |
What is the t-statistics for testing the hypothesis that the average deaths in BLUE states is equal to 30 per year.
1.96
5.67
0.77
0.27
Same question for RED states:
2. What is the t-statistics for testing the hypothesis that the average deaths in RED states is equal to 30 per year.
7.57
1.22
2.36
3.46
3. What is the p-value for the two-sided test about average deaths in BLUE states being equal 30? (Use T-distribution)
0.23
0.11
0.92
0.46
4. Same question for RED states:
What is the p-value for the two-sided test about average deaths in RED states being equal 30? (Use T-distribution)
0.03
0.14
0.08
0.01
5. Given the t-stats (or p-values) that you have obtained so far for both BLUE and RED states, what can you tell about the two-sided hypothesis of 30 average deaths in either states at 5% significance level?
Fail to reject for both
Reject for both
Reject for BLUE ; Fail to reject for RED
Fail to reject for BLUE ; Reject for RED
6. Now we are interested to check the effectiveness of the new drug law:
or similarly
What is the standard error of the differences in the means? (Assume Large Sample Properties, i.e. Normal Distribution)
5.14
9.53
10.19
6.71
7. Same as previous question: We are interested to check the effectiveness of the new drug law:
H 0 ; L a w i s N O T e f f e c t i v e v s . H 1 ; L a w i s e f f e c t i v e
or similarly
H 0 ; E ( B L U E ) − E ( R E D ) = 0 v s . H 1 ; E ( B L U E ) − E ( R E D ) < 0
What is the t-statistics for this hypothesis test?
-2.15
-0.27
-1.91
-1.23
Same as previous question: We are interested to check the effectiveness of the new drug law:
H 0 ; L a w i s N O T e f f e c t i v e v s . H 1 ; L a w i s e f f e c t i v e
or similarly
H 0 ; E ( B L U E ) − E ( R E D ) = 0 v s . H 1 ; E ( B L U E ) − E ( R E D ) < 0
8. Which of the following is correct given your answers to question 7 ? (Note: one-sided test. Also use Normal Distribution)(Hint: find p-value)
None of the given choices are correct
We reject H0 at 1% significance level
We FAIL to reject H0 at 5% significance level
We reject H0 at 10% significance level
In: Statistics and Probability
Beth R. Jordan lives at 2322 Skyview Road, Mesa, AZ 85201. She is a tax accountant with Mesa Manufacturing Company, 1203 Western Avenue, Mesa, AZ 85201 (employer identification number 11-1111111). She also writes computer software programs for tax practitioners and has a part-time tax practice. Beth is single and has no dependents. Beth's birthday is July 4, 1972, and her Social Security number is 123-45-6789. She wants to contribute $3 to the Presidential Election Campaign Fund. The following information is shown on Beth’s Wage and Tax Statement (Form W–2) for 2016.
Line Description Amount 1 Wages, tips, other compensation $65,000.00 2 Federal income tax withheld 10,500.00 3 Social Security wages 65,000.00 4 Social Security tax withheld 4,030.00 5 Medicare wages and tips 65,000.00 6 Medicare tax withheld 942.50 15 State Arizona 16 State wages, tips, etc. 65,000.00 17 State income tax withheld 1,954.00
During the year, Beth received interest of $1,300 from Arizona Federal Savings and Loan and $400 from Arizona State Bank. Each financial institution reported the interest income on a Form 1099-INT. She received qualified dividends of $800 from Blue Corporation, $750 from Green Corporation, and $650 from Orange Corporation. Each corporation reported Beth's dividend payments on a Form 1099-DIV.
Beth received a $1,100 income tax refund from the state of Arizona on April 29, 2016. On her 2015 Federal income tax return, she reported total itemized deductions of $8,200, which included $2,200 of state income tax withheld by her employer.
Fees earned from her part-time tax practice in 2016 totaled $3,800. She paid $600 to have the tax returns processed by a computerized tax return service.
On February 8, 2016, Beth bought 500 shares of Gray Corporation common stock for $17.60 a share. On September 12, 2016, Beth sold the stock for $14 a share.
Beth bought a used sport utility vehicle for $6,000 on June 5, 2016. She purchased the vehicle from her brother-in-law, who was unemployed and was in need of cash. On November 2, 2016, she sold the vehicle to a friend for $6,500.
On January 2, 2016, Beth acquired 100 shares of Blue Corporation common stock for $30 a share. She sold the stock on December 19, 2016, for $55 a share.
During the year, Beth records revenues of $16,000 from the sale of a software program she developed. Beth incurred the following expenditures in connection with her software development business.
| Cost of personal computer | $7,000 |
| Cost of printer | 2,000 |
| Furniture | 3,000 |
| Supplies | 650 |
| Fee paid to computer consultant | 3,500 |
Beth elected to expense the maximum portion of the cost of the computer, printer, and furniture allowed under the provisions of § 179. These items were placed in service on January 15, 2016, and used 100% in her business.
Although her employer suggested that Beth attend a convention on current developments in corporate taxation, Beth was not reimbursed for the travel expenses of $1,420 she incurred in attending the convention. The $1,420 included $200 for the cost of meals.
During the year, Beth paid $300 for prescription medicines and $2,875 for doctor interest to credit card cbills and hospital bills. Medical insurance premiums were paid for her by her employer. Beth paid real property taxes of $1,766 on her home. Interest on her home mortgage (Valley National Bank) was $3,845, and interest to credit card companies was $320. Beth contributed $2,080 to various qualifying charities during the year. Professional dues and subscriptions totaled $350.
Beth paid estimated taxes of $1,000.
Required:
Compute the net tax payable or refund due for Beth R. Jordan for 2016. You will need Forms 1040, 2106, and 4562 and Schedules A, B, C, D, SE and the Qualified Dividends and Capital Gain Tax Worksheet.
Make realistic assumptions about any missing data.
If an amount box does not require an entry or the answer is zero, enter "0".
Enter all amounts as positive numbers, unless instructed otherwise.
It may be necessary to complete the tax schedules before completing Form 1040.
When computing the tax liability, do not round your immediate calculations. If required round your final answers to the nearest dollar.
Use the 2016 Tax Rate Schedule provided. Do not use the Tax Tables.
IF YOU CAN PLEASE FILL OUT TAX FORMS 1040, SCHEDULE A, B, C & D, FORM 8949 THANK YOU!
In: Accounting