The unemployment rate (UR) for PEI by quarter was as follows:

   UR t

Year Quarter Rate For Regression

2017 Q1 11.9 1

Q2 7.9 2

Q3 8.1 3

Q4 10.1 4

2018 Q1 12.1 5

Q2 6.8 6

Q3 6.0 7

Q4 9.8 8

a) Sketch this data on a graph. Is there seasonality in the data?

b) Use a four quarter moving average to determine the seasonal factors for the four quarters.

. A male student that attends a 4 year College majoring in Arts and music felt sick for a day with diarrhea he took some medication and felt fine. 8 days later he had a second round of diarrhea this time it was much worse and lasted most of the day. Again with somewhat more medication he was fine. 5 days later he had a 3rd round of diarrhea that was much worse and included vomiting. He was bed ridden the next day his symptoms continued with fever. 1. What disease does he have? Name the causative agent. 2. How did he become infected with this microbe? Explain the pathogenesis of this disease. 3. What is the virulence factor and how would you treat this disease? 4. How would the immune system deal with this case and why? 5. Why Doctors could only treat the symptoms before and not the disease and why death may result from it?

What is the coupon rate of a 4-year, $1000 bond with coupons paid annually and a price of $850, if it has a yield to maturity of 12%? Note: Express your answers in strictly numerical terms. For example, if the answer is 5%, write enter 0.05 as an answer."

lota Inc, an electronics retailer, just finished its first year of operations and is in the process of preparing its December 31, 2018 balance sheet. indicate that the account names and dollar amount If any) that lota would report within the current and long-term liabilities sections of its balance sheet at December 31, 2018 as a result of each transaction described below. If no liability should be recorded leave the item blank.

Question 1.

1a) On October 1, 2018 lota issued $ 8,000,000 of notes payable. The notes pay 6% interest each September 30^th and mature is installments. The first $1,000,000 installment is due September 30, 2019. List the current liability associated with this transaction.

Question 2.

1b). On October 1, 2018 lota issued $ 8,000,000 of notes payable. The notes pay 6% interest each September 30^th and mature in installments. The first $1,000,000 installment is due September 30, 2019. List long-term liabilities associated with this transaction.

Question 3.

2a) On December 31, 2018, lota issued a $ 1,400,000 short term note payable with a 5% rate of interest that due on May 31, 2019. Lota intends to refinance the note using a $900,000 long term loan from an existing line of credit that it will repay in three years. List the current liability associated with this transaction.

Question 4.

2b) On December 31, 2018, lota issued a $ 1,400,000 short term note payable with a 5% rate of interest that due on May 31, 2019. Lota intends to refinance the note using a $900,000 long term loan from an existing line of credit that it will repay in three years. List long-term liabilities associated with this transaction.

Question 5.

3. Lota sold $ 10,000 of gift cards during the first quarter of 2018 and an additional $5,000 of gift cards during the fourth quarter of 2018. By December 31, 2018, $7,000 of the gift cards sold during the first quarter had been redeemed and $3,000 of gift cards sold during the fourth quarter had been redeemed. Lota considers its gift cards to be broken after 6 months.

List the current liability associated with this transaction.

Question 6.

4. During 2018, lota sold 600 laptops for $500 each. All laptops come with a 1-year original warranty. Lota estimated warranty costs will be 3% of sales. By December 31, 2018 lota had spent $2,00 to fix or replace computer cover warranty. Lota collects a 5% sales tax on all laptops sold. Which will be remitted to the government in 2019?

[The following information applies to the questions displayed below.]

Jenna began the year with a tax basis of $30,000 in her partnership interest. Her share of partnership debt consists of $11,000 of recourse debt and $14,000 of nonrecourse debt at the beginning of the year and $11,000 of recourse debt and $18,000 of nonrecourse debt at the end of the year. During the year, she was allocated $50,000 of partnership ordinary business loss. Jenna does not materially participate in this partnership and she has $7,000 of passive income from other sources.

a. How much of Jenna’s loss is limited by her tax basis?

b. How much of Jenna’s loss is limited by her at-risk amount?

c. How much of Jenna’s loss is limited by the passive activity loss rules?

                PROJECT A           PROJECT B

Initial Outlay      -50000   -70000

Inflow year 1      12000    13000

Inflow year 2      12000    13000

Inflow year 3      12000    13000

Inflow year 4      12000    13000

Inflow year 5      12000    13000

Inflow year 6      12000    13000

​​(​NPV, ​PI, and IRR calculations​) You are considering two independent​ projects, project A and project B. The initial cash outlay associated with project A is ​$50000​, and the initial cash outlay associated with project B is ​$70000. The required rate of return on both projects is 10 percent. The expected annual free cash inflows from each project are in the chart above.... Calculate the NPV​, PI​, and IRR for each project and indicate if the project should be accepted.

Equiptment with a ten-year estimated useful life and no slavage value is sold at the end of the third year of its useful life. How would using the striaght-line method of depreciation instead of the double-declining balance method of depreciation affact the gain on the sale of the equiptment?

1. . A project will return 15% with certainty one year from now. The initial investment is $5,000. The appropriate marginal tax rate is 42%. The equivalent tax-exempt bond yields 4% and the equivalent taxable bond yields 8%. What is the NPV of this project?
2. Consider a project with a single cash flow of $1000 which will occur 10 years from now. There is no initial cost. The cost of capital is 15%. In this case, is it worse to commit a 10% error in estimating the cash flow, or to commit a 10% error in estimating the cost of capital?