1. Journalize the March transactions. The Triquel records admission revenue as service revenue, concession revenue as rent revenue, and film rental expense as rent expense. (If no entry is required, select "No entry" for the account titles and enter 0 for the amounts. Credit account titles are automatically indented when amount is entered. Do not indent manually. Record journal entries in the order presented in the problem.)

2. Post the March journal entries to the ledger. (Post entries in the order of information presented in the question.)

3. Prepare a trial balance on March 31, 2017.

Companies in the U.S. car rental market vary greatly in terms of the size of the fleet, the number of locations, and annual revenue. In 2011, Hertz had 320,000 cars in service and annual revenue of approximately $4.2 billion. Suppose the following data show the number of cars in service (1,000s) and the annual revenue ($ millions) for six smaller car rental companies. Company Cars (1,000s) Revenue ($ millions) Company A 11.5 116 Company B 10.0 133 Company C 9.0 98 Company D 5.5 35 Company E 4.2 42 Company F 3.3 32 (a) Develop a scatter diagram with the number of cars in service as the independent variable. A scatter diagram has 6 points plotted on it. The horizontal axis ranges from 0 to 14 and is labeled: Cars in Service (1,000s). The vertical axis ranges from 0 to 160 and is labeled: Annual Revenue ($ millions). The points are plotted from left to right in an upward, diagonal direction starting from the lower left corner of the diagram and are between 3 to 12 on the horizontal axis and between 40 to 150 on the vertical axis. The fifth point from the left is noticeably higher on the diagram than both the fourth and sixth points from the left. The 3 leftmost points and the 3 rightmost points have a large amount of space between them. A scatter diagram has 6 points plotted on it. The horizontal axis ranges from 0 to 14 and is labeled: Cars in Service (1,000s). The vertical axis ranges from 0 to 160 and is labeled: Annual Revenue ($ millions). The points are plotted from left to right in an upward, diagonal direction starting from the lower left corner of the diagram and are between 3 to 12 on the horizontal axis and between 30 to 140 on the vertical axis. Each consecutive point is higher on the diagram than the previous point. The 3 leftmost points and the 3 rightmost points have a large amount of space between them. A scatter diagram has 6 points plotted on it. The horizontal axis ranges from 0 to 14 and is labeled: Cars in Service (1,000s). The vertical axis ranges from 0 to 160 and is labeled: Annual Revenue ($ millions). The points are plotted from left to right in a downward, diagonal direction starting from the upper left corner of the diagram and are between 3 to 12 on the horizontal axis and between 30 to 140 on the vertical axis. The second point from the left is noticeably higher on the diagram than both the first and third points from the left. The 3 leftmost points and the 3 rightmost points have a large amount of space between them. A scatter diagram has 6 points plotted on it. The horizontal axis ranges from 0 to 14 and is labeled: Cars in Service (1,000s). The vertical axis ranges from 0 to 160 and is labeled: Annual Revenue ($ millions). The points are plotted from left to right in an upward, diagonal direction starting from the lower left corner of the diagram and are between 3 to 12 on the horizontal axis and between 30 to 140 on the vertical axis. The fifth point from the left is noticeably higher on the diagram than both the fourth and sixth points from the left. The 3 leftmost points and the 3 rightmost points have a large amount of space between them. (b) What does the scatter diagram developed in part (a) indicate about the relationship between the two variables? There appears to be a negative linear relationship between cars in service (1,000s) and annual revenue ($ millions). There appears to be no noticeable relationship between cars in service (1,000s) and annual revenue ($ millions). There appears to be a positive linear relationship between cars in service (1,000s) and annual revenue ($ millions). (c) Use the least squares method to develop the estimated regression equation that can be used to predict annual revenue (in $ millions) given the number of cars in service (in 1,000s). (Round your numerical values to three decimal places.) ŷ = (d) For every additional car placed in service, estimate how much annual revenue will change (in dollars). (Round your answer to the nearest integer.) Annual revenue will increase by $ , for every additional car placed in service. (e) A particular rental company has 7,000 cars in service. Use the estimated regression equation developed in part (c) to predict annual revenue (in $ millions) for this company. (Round your answer to the nearest integer.) $ million

a shop sells three shoe brands. The shop owner wanted to find out if there were differences in sales levels of the three shoe brands. Therefore the store owner issued a monthly record of sales of the three shoe brands. With an error rate of 0.05, test whether there are differences in sales of the three shoe brands?

Jerry’s Ice Cream Parlor is considering a marketing plan to increase sales of ice cream cones. The plan will give customers a free ice cream cone if they buy 10 ice cream cones at regular prices. Customers will be issued a card that will be punched each time an ice cream cone is purchased. After 10 punches, the card can be turned in for a free ice cream cone. Jerry Donovna, the company’s owner, is not sure how the new plan will affect accounting procedures. He realizes the company will be incurring costs each time a free ice cream cone is awarded but there will be no corresponding revenue or cash inflow.

Prepare a memo detailing how revenue recognition will change if the new plan is implemented. Your memo should include specific revenue recognition accounting terminology from the text as well as journal entry(ies).Prepare a memo detailing how revenue recognition will change if the new plan is implemented. Your memo should include specific revenue recognition accounting terminology from the text as well as journal entry(ies).

IDENTITY AND INTIMACY: According to Erikson, the socioemotional challenges during adolescence and young adulthood include the development of identity and intimacy. Outline James Marcia's theory of identity formation, and describe TWO of the four identity classifications. Discuss how the development of Formal Operational Thought in adolescence and of Postformal thought in adulthood can contribute to solidifying a strong sense of identity. Provide TWO reasons for why research finds that loneliness is more common in adolescence and young adulthood. Describe THREE factors that increase the likelihood of attraction and the establishment of friendship. Discuss how friendships contribute to individuals’ well-being at each period of the lifespan (adolescence, young through middle adulthood, late adulthood).

Accounting for Construction Contracts IAS 11 has been subsumed under the standard IFRS   15, Revenues from Contract with customers. This has implications for the treatment of construction contracts including how they are accounted for, presented and disclosed.

Discuss making reference to the provisions of IFRS 15   Revenue from Contracts with Customers issued May 2014 and applicable for annual reporting beginning on or after January 1, 2018.

(Nb. The case information below is to be used to illustrate your understanding of the issues involved.)

Belvisja Limited has a fixed price contract for $9,000,000 to build a road, that is the initial amount agreed in the contract is $9 M. The contractor estimates that contract cost is $8,000,000. It will take three years to build the road.

By the end of year 1 the contractor’s estimate of contractors cost has increased to $8,050,000.

In year 2 the customer approves a variation resulting in an increase in contract revenue of $200,000 and estimated contract costs of $150,000.

At the end of year 2 costs incurred includes $100,000 for standard material storage on site to be used in year 3 to complete the project.

At the beginning of   year 3 the customer requested that the contract be adjusted by $500,000 for the cleaning of the drains.

The contractor determines the stage of completion of the contract by calculating the proportion that contract cost incurred for work performed to date bear to the latest estimated total contract costs.

1. If the number of arrivals at a cell phone kiosk has a rate of 0.80 customers per hour.

to. What is the probability that less than 2 clients arrive in the next half hour? (10 points)

b. What is the probability that in the next three hours between 2 and 4 clients will arrive inclusive? (10 points)

c. Last customer arrived at 2:00 pm, what is the probability that the next customer takes more than 60 minutes to arrive? (10 points)

d. What is the average time between arrivals in minutes? (5 points)

and. What is the medina of the time between arrivals? (5 points)

F. What is the 80% percentile? (5 points)

Describe the 4 phases of demographic transition.  2 part question

For each phase, compare crude birth rates (CBR) to crude death rates (CDR), and state whether the population is stable, growing, or declining in each. 

Explain factors that contribute to changes in CBR and CDR between phases.

1.Utilities contribute roughly 40% of CO₂ in the atmosphere. How is CO₂ formed during the generation of electicity?

2.What is the difference between "climate" and "weather"?

3.Explain in a paragraph how high snowfall and/or higher amounts of rain on the east coast are being linked to climate change.

If the focus of senior executives in corporations is to maximise shareholder wealth, discuss the following two “unresolved issues” in finance today and how they may contribute to reducing shareholder wealth:
a) What risks should firms take?   
b) Pay-out policies – the trade-off between dividends and growth.