Pina Colada Corporation uses special strapping equipment in its packaging business. The equipment was purchased in January 2019 for $9.60 million and had an estimated useful life of 8 years with no residual value. In early April 2020, a part costing $840,000 and designed to increase the machinery’s efficiency was added. The machine’s estimated useful life did not change with this addition. By December 31, 2020, new technology had been introduced that would speed up the obsolescence of Pina Colada’s equipment. Pina Colada’s controller estimates that expected undiscounted future net cash flows on the equipment would be $6.05 million, and that expected discounted future net cash flows on the equipment would be $5.57 million. Fair value of the equipment at December 31, 2020, was estimated to be $5.38 million. Pina Colada intends to continue using the equipment, but estimates that its remaining useful life is now four years. Pina Colada uses straight-line depreciation. Assume that Pina Colada is a private company that follows ASPE.

Prepare the journal entry to record asset impairment at December 31, 2020, if any.

Fair value of the equipment at December 31, 2021, is estimated to be $5.66 million. Prepare any journal entries for the equipment at December 31, 2021.

Repeat part (b), assuming that on December 31, 2021, Pina Colada's management decides to dispose of the equipment. As at December 31, 2021, the asset is still in use and not ready for sale in its current state. In February 2022, Pina Colada's management will meet to outline an active program to find a buyer.

Repeat part (b), assuming that the equipment is designated as "held for sale" as of January 1, 2021, and that the equipment was not in use in 2021 but was still held by Pina Colada on December 31, 2021.

Repeat parts (a) and (b), assuming instead that Pina Colada is a public company that prepares financial statements in accordance with IFRS.

I have a CSV file with 6 column

Please write a code in Python that counts the number of issues in each category and the earliest and latest issue date for each category.

Example of csv

No handwriting or photo (tax accounting)

a-Explain the different concepts of income from accounting, economics and taxation perspectives

b-What is the difference between deductions for and deductions from adjusted gross income AGI under US tax law? Give two examples of each deduction

Statistics and Graphical Displays

Valencia Orange Price Comparison

You have been hired as a consultant to determine who ABC Grocery Store should be ordering Valencia Oranges from.

To: Statistician

From: ABC Grocery Store

Please advise us on which company to use as our orange distributor. Three highly recommended distributors have provided us with statistical data on the weekly prices for one load of Valencia oranges per week for a ten-week period last year. Prices fluctuate according to availability, and we would like to use the company with the lowest overall price and the least amount of fluctuation. We would like your written report showing your results and a detailed recommendation as to which company we should choose.

Here are the prices, listed as price in dollars per crate:

You must type in and analyze the data for each company.    

Helpful directions:

1. Analyze the data for each company: frequency, relative frequency, mean, median, mode, standard deviation, and range. (I already made a chart which is show right below this question for this and answered it. I just need help with the rest please)

2. 	The Fruit Guys	Sunny Oranges	Tree Groves
   Mean	327	318	317.9
   Median	327.5	315	315
   Mode	350	315	290,320
   Standard Deviation	20.761	20.273	22.421
   Range	65	60	69
   Frequency	3270	3180	3179
   Relative Frequency	355	350	359

3. You need to decide which statistics to compare to determine the overall lowest price and the least fluctuation. Create and include at least two charts that will be useful to best support your conclusions. (PLEASE DRAW THE CHARTS, THANK YOU!)
4. Write a brief informative letter in response to the request from ABC Grocery answering their request. Be sure to include:
   1. A very detailed explanation of the data and the conclusions you came to. You should use the statistics you calculated to make this decision. (HELPPPPP PLEASEEEE! THANK YOU******)
   2. Charts to support your explanation.
5. Attach copies of the Excel pages or embed the Excel work in your letter of response.

1. You are a candy manufacturer, specializing in chocolate toffee (yum!). You have just received an order which requires the purchase of 130 tons of cocoa over six months. Relevant contract specs for cocoa are:

What was the total cost of delivery, assuming no hedge?

Developing a Promising Manager

Training and development are the second components of the human resource management system and are used to ensure that organizational members develop the skills and abilities that will enable them to perform their jobs effectively in the present and the future. Training and development are ongoing processes because changes in technology and the environment, as well as in an organization's goals and strategies, often require that organizational members learn new techniques, gain new knowledge, and develop new abilities.

In this activity, you will take on the role of Janel, a training and development manager, as she tries to decide on the most appropriate training program for a promising young manager at the hypothetical company, Acme International. Review the training and development section in the text before beginning this activity.

Janel is a training and development specialist at the hypothetical company, Acme International. Acme's organizational goals include continued international expansion and becoming the market leader in their industry for new products. Over the last week, Janel has had several discussions with the West Coast divisional manager about a promising employee, Dena.

Dena earned two bachelor's degrees from a prestigious university five years ago, one in Art and Design and the other in Psychology and Social Behavior. She worked for a marketing firm before joining the West Coast division of Acme International as an assistant manager two years ago. She has impressed her supervisors and moved up steadily in the division. She has shown strong aptitude for leadership and teamwork as well as being a regular contributor of innovative new product and marketing ideas. Although she grew up in New York and attended school in California, her experience with other countries and cultures has been limited to one semester studying in Spain.

The divisional manager initiated the discussions with Janel in order to start mapping out a development plan for Dena. Janel has been reviewing Dena's history and the various development possibilities provided by Acme. Janel's main goal is to prepare Dena to move up in the international product development division. A single developmental program will probably not be enough. What combination of programs will be most effective at filling the gaps in Janel's background and preparing her to manage an international development team?

8.Does Janel need to build a development program for Dena that will provide her with the education necessary to take on new responsibilities and more challenging positions?

A.Yes. Her bachelor’s degrees provide a good foundation, but she’d probably benefit from an MBA.

B.Yes. Her bachelor’s degrees provide a good foundation, but she’d probably benefit from another undergraduate degree in international management.

C. No. Her bachelor’s degrees provide more than enough formal education for direction in which she’s headed.

9.

Dena’s variety of job experiences with Acme and other firms likely has provided her with

A.sufficient technical skill for her advancement with Acme.

B.a chance to broaden her horizons and see the big picture.

C.a background that will help her deal with ethical dilemmas.

10.Dena mostly has worked in line positons. Should Janel rotate her through a staff position?

A.No. The career they envision for her is in line positions.

B.Yes. The career they envision for her is in staff positions.

C.Yes. The career they envision for her requires understanding of all aspects of the organization.

11.If Dena is to be the manager of an international development team, the best thing Janel should try to get Dena is

A.lessons in a foreign language.

B.intensive cross-cultural training.

C.an overseas posting for a few years.

12.Janel sets up a meeting with Dena, and says, “I’ve reviewed your history and qualifications. Based on this _____, I have designed a development plan for you.”

A.needs assessment

B.performance review

C. background check

Need general journal entrys for these...

1. The owner contributes to the company $2400 in a piece of equipment.

2. A purchase in account of merchandise available for sale (perpetual system used) for $1600.

3. A cash sale for an amount equal to 1600.

4. A sale on account for an amount equal to 1200.

5. Utilities services consumed this month will be paid next month according to the invoice received. The invoice is for an amount equal to $720.

6. Advanced payment made in cash from a customer for a future delivery of goods equal to $400.

7. At the end of the period noticed that all the goods for resale (inventory) have been sold.

8. Received the bank statement and since you did not keep the minimum balance, it was debited from your account bank fees for $160.

9. Pay 50% of the amount due for the merchandise acquired for resale.

10. The depreciation of the equipment is 5% of its acquisition cost.

STEP 2: Prepare and print the Income Statement and Balance Sheet for the period and also your general journal showing your journal entries.

For centuries, people have believed myths and misconceptions about psychological disorders and the people who suffer from them. Modern psychological research has allowed us to correct some of these misconceptions. As a result, many people have changed their ideas about mental and emotional disorders. Think of a common misconception you have observed in society or in your personal experience. How could information from research be used to change people's views of psychological disorders? How can this information help us to better understand people who experience mental and emotional disorders?

In a multi-paragraph essay, describe the misconception you observed and discuss how information from research could be used to change this misconception about psychological disorders and the people who suffer from them. Be sure to include details from class materials, readings, and research on psychological disorders to support your discussion.

Buffalo Inc., a greeting card company, had the following statements prepared as of December 31, 2020.

Additional information:

Prepare a statement of cash flows using the indirect method. (Show amounts that decrease cash flow with either a - sign e.g. -15,000 or in parenthesis e.g. (15,000).)

Solomon Modems, Inc. makes modem cards that are used in notebook computers. The company completed the following transactions during year 1. All purchases and sales were made with cash.

1. Acquired $890,000 of cash from the owners.
2. Purchased $340,000 of manufacturing equipment. The equipment has a $44,000 salvage value and a four-year useful life.
3. The company started and completed 6,400 modems. Direct materials purchased and used amounted to $54 per unit.
4. Direct labor costs amounted to $39 per unit.
5. The cost of manufacturing supplies used amounted to $18 per unit.
6. The company paid $64,000 to rent the manufacturing facility.
7. Solomon sold all 6,400 units at a cash price of $190 per unit.
8. The sales staff was paid a $13.00 per unit sales commission.
9. Paid $53,000 to purchase equipment for administrative offices. The equipment was expected to have a $4,400 salvage value and a three-year useful life.
10. Administrative expenses consisting of office rental and salaries amounted to $80,100.

Required

1. Use the following partially completed form to prepare an income statement using the contribution margin format.

2. Determine the break-even point in units and in dollars.

3. Assume that next year’s sales are budgeted to be the same as the current year’s sales. Determine the margin of safety expressed as a percentage.