For this assignment, you will select a current research paper (published since 2016) to review. You may select any research paper that is related to Data Science or Big Data Analytics. I strongly recommend that you start your search at Google Scholar . Once you enter your search term(s), select the "Since 2016" link on the left. Feel free to choose ANY relevant paper. (I would recommend that you select one that you can read and summarize in a reasonable amount of time. Don't select a 100 page paper!)

Need 200 words review on that paper

Please Don't rewrite already existing chegg answers

A. Journalize the following transactions and post them to ledger. From the following transactions of Phoenix Inc for Oct ,2016. (i)Journalize the below transactions (ii)Post the Journal entries in to ledger accounts Date Transactions 2016 Oct 1 Niel started business with cash $ 800,000 Oct 2 purchased goods worth $ 3000 Oct 15 Sold goods for $ 25000 Oct 18 Purchased stationeries $4000 Oct 23 Purchased furniture for $ 24,000 Oct 25 Paid electricity charges with cash $3000 Oct 26 Paid Salary $18000 Oct 28 Paid rent $500 B. “Bookkeeping is synonymous to accounting” Analyse this statement.

Write the following java program:
Desc Output the name and time of the runner who came in first, as well as the name and time of
the runner who came in last in a marathon race (assuming there are no ties).
Input A text file named marathon.txt containing the name and time of each participant in the
following format (the file has at least 1 participant, name is just 1 word with no space, and name
and time are separated by tabs, blanks, and newlines):
John 2:40
Paul 3:20
Carl 2:10
Output The name and time of the runner who came in first, as well as the name and time of the
runner who came in last printed to the screen.

You must define a class called Runner. Here is the API of Runner:
A Runner object stores the name of a runner (String) and his raceTime (Time24).
Methods:
a. Usage: Runner()
Post: The Runner object initialized with name="unknown" and raceTime=0:0.
b. Usage: Runner (String s, Time24 t)
Post: The Runner object initialized with name=s and raceTime=t.
c. Usage: String getName()
Return: The name of the Runner object
d. Usage: Time24 getRaceTime()
Return: The raceTime of the Runner object.
e. Usage: void setName(String s)
Post: The Runner object's name set to s
f. Usage: void setRaceTime(Time24 t)
Post: The Runner object's raceTime set to t
g. Usage: void read(Scanner f)
Pre: f has a line in the following format ready to be read:

name hh:mm
where name is a String and hh, mm are integers. The token delimiters of f have
been set to white space characters and the colon by the caller.
Post: The line read in from f, the name and the time stored in the Runner object
h. Usage: int compareTo(Runner r)
Desc: Compare 2 Runner objects based on raceTime
Return: 1 if current object's raceTime > r's raceTime
0 if current object's raceTime == r's raceTime
-1 if current object's raceTime < r's raceTime

i. Usage: String toString()
Return: A String object in the form "name hh:mm"

Note:
 It is not necessary to save all the runners in an array or a vector (you only need to find the minimum
time and the maximum time).
Hand in:
 Marathon.java with 2 classes: Runner, and Marathon (use class Time24).

//Time24.java

import java.util.StringTokenizer;

import java.text.DecimalFormat;

/**

A data structure that stores integer values for hour (0..23) and minute (0..59) to represent the time of day in a 24-hour clock

*/

public class Time24

{

private int hour;

private int minute;

//Post: Sets the hour value in the range 0 to 23 and the minute value in the range 0 to 59

    private void normalizeTime()

    {

       int extraHours = minute / 60;

       minute %= 60;

       hour = (hour + extraHours) % 24;

    }

/**

Desc:Initializes this Time24 object

Post:hour and minute of this Time24 object both initialized to 0

*/

public Time24()

     {

         this(0,0); //calls the 2-argument constructor of class Time24

     }

/**

Desc:Initializes this Time24 object

Pre:h and m cannot be negative

Post:hour and minute of this Time24 object initialized to h and m

respectively. This operation will normalize the time if necessary (e.g.

9:75 is stored as 10:15).

Throw:IllegalArgumentException if h or m is negative

*/

public Time24(int h, int m)

    {

       setTime(h, m);

   }

/**

Desc:Sets the hour and minute of this Time24 object to a particular time

Pre:h and m cannot be negative

Post:hour and minute of this Time24 object set to h and m

respectively. This operation will normalize the time if necessary (e.g.

9:75 is stored as 10:15).

Throw:IllegalArgumentException if h or m is negative

*/

public void setTime(int h, int m)

    {

if (h < 0 || m < 0)

          throw new IllegalArgumentException("Time24.setTime: argument"

+ " must not be negative");

       this.hour = h;

      this.minute = m;

normalizeTime();

    }

/**

Desc:Adds minutes to this Time24 object

Pre:m cannot be negative

Post:This Time24 object set to m minutes later. This operation will

normalize the time if necessary (e.g. 9:75 is stored as 10:15).

Throw:IllegalArgumentException if m is negative

*/

public void addTime(int m)

    {

       if (m < 0)

          throw new IllegalArgumentException("Time24.addTime: argument"

+ " must not be negative");

       minute += m;

       normalizeTime();

    }

/**

Desc:Measures the interval from this Time24 object to another time

Return:The interval from this Time24 object to t as a Time24

*/

public Time24 interval(Time24 t)

    {

int currTime = hour * 60 + minute;

       int tTime = t.hour * 60 + t.minute;

if (tTime < currTime) tTime += 24 * 60;

return new Time24(0, tTime-currTime);

    }

/**

Desc:Gets the hour value of this Time24 object

Return:The hour value of this Time24 object

*/

public int getHour()

    {

return hour;

}

/**

Desc:Gets the minute value of this Time24 object

Return:The minute value of this Time24 object

*/

public int getMinute()

    {

return minute;

}

/**

Desc:Converts this Time24 object to a string

Return:This Time24 object as a String in the form "hh:mm"

*/

public String toString()

    {

DecimalFormat f = new DecimalFormat("00");

return hour + ":" + f.format(minute);

    }

/**

Desc:Convert a String to a Time24

Pre:s must be in the form "hh:mm" where hh and mm are positive integers

Return:A Time24 object that corresponds to s

*/

public static Time24 parseTime(String s)

    {

StringTokenizer t = new StringTokenizer(s, ":");

int h = Integer.parseInt(t.nextToken());

int m = Integer.parseInt(t.nextToken());

return new Time24(h, m);

}

}

Hint:
class Runner
{
private String name;
private Time24 raceTime;
public Runner()
{
name="unknown";
raceTime=new Time24(0,0);

}
public Runner(String s, Time24 t)
{
name=s;

raceTime=new Time24(t.getHour(), t.getMinute());

}
public String getName()
{

return name;
}
public Time24 getRaceTime()
{

return new Time24(raceTime.getHour(), raceTime.getMinute());
}
……
}
class Marathon
{
public static void main(String[] args) throws FileNotFoundException
{
…….
}
}

During 2016, Flint Corporation spent $171,360 in research and development costs. As a result, a new product called the New Age Piano was patented. The patent was obtained on October 1, 2016, and had a legal life of 20 years and a useful life of 10 years. Legal costs of $45,360 related to the patent were incurred as of October 1, 2016.

(1)Prepare all journal entries required in 2016 and 2017 as a result of the transactions above. (Credit account titles are automatically indented when amount is entered. Do not indent manually. If no entry is required, select "No Entry" for the account titles and enter 0 for the amounts.)

  

  

(2)On June 1, 2018, Flint spent $11,160 to successfully prosecute a patent infringement suit. As a result, the estimate of useful life was extended to 12 years from June 1, 2018. Prepare all journal entries required in 2018 and 2019. (Credit account titles are automatically indented when amount is entered. Do not indent manually. If no entry is required, select "No Entry" for the account titles and enter 0 for the amounts.)

  

  

(3)In 2020, Flint determined that a competitor’s product would make the New Age Piano obsolete and the patent worthless by December 31, 2021. Prepare all journal entries required in 2020 and 2021. (Credit account titles are automatically indented when amount is entered. Do not indent manually. If no entry is required, select "No Entry" for the account titles and enter 0 for the amounts.)

Account Titles and Explanation	Debit	Credit
enter an account title	enter a debit amount	enter a credit amount
enter an account title	enter a debit amount	enter a credit amount

The trial balance for a company that sells alarms, as of January 1, 2016 had the following balances:

Cash 74,000

Accounts receivable 13,000

Supplies 200

Prepaid rent 3,200

Merchandise inventory (24 @ $200; 1 @ $200) 5,000

Land 4000

Accounts payable 1,900

Unearned revenue 900

Salaries payable 1,000

Common stock 50,000

Retained earnings 47,000

The following transactions took place during 2016:

1. Paid the salaries payable from 2015.

2. Paid $4,800 on May 1, 2016, for one year's lease on the company van in advance.

3. Paid $7,200 on May 2,2016 for one year's office rent in advance.

4. Purchased $400 of supplies on account.

5. Purchased 100 alarm systems for $28,000 cash during the year.

6. Sold 102 alarm systems for $57,000. All sales were on account.

(Compute cost of goods sold using the FIFO cost flow method)

7. Paid $2,100 on accounts payable during the year.

8. Billed $52,000 of monitoring services for the year.

9. Paid installers and other employees a total of $25,000 cash for salaries.

10. Collected $89,000 of accounts receivable during the year.

11. Paid $3,600 of advertising expense during the year.

12. Paid $2,500 of utilities expense for the year.

13. Paid a dividend of $10,000 to the shareholders.

1. Prepare the trial balance as at Dec 31, 2016 for the company

2. Prepare the income statement and balance sheet for the company.

Account	Jan 1 Balance						Dec 31 balance
Cash
AR
Supplies
Prepaid Rent
Inventory
Land
AP
Unearned Revenue
Salaries Payable
Common Stock
Retained Earnings

The condensed financial statements of Sunland Company for the years 2016 and 2017 are presented as follows. (Amounts in thousands.)

SUNLAND COMPANY Balance Sheets December 31
		2017		2016
Current assets
Cash and cash equivalents		$330		$360
Accounts receivable (net)		490		420
Inventory		660		590
Prepaid expenses		120		160
Total current assets		1,600		1,530
Investments		30		30
Property, plant, and equipment (net)		420		380
Intangibles and other assets		530		510
Total assets		$2,580		$2,450
Current liabilities		$920		$810
Long-term liabilities		610		580
Stockholders’ equity—common		1,050		1,060
Total liabilities and stockholders’ equity		$2,580		$2,450

SUNLAND COMPANY Income Statements For the Year Ended December 31
		2017		2016
Sales revenue		$4,000		$3,660
Costs and expenses
Cost of goods sold		975		910
Selling & administrative expenses		2,400		2,330
Interest expense		25		20
Total costs and expenses		3,400		3,260
Income before income taxes		600		400
Income tax expense		180		120
Net income		$ 420		$ 280

Compute the following ratios for 2017 and 2016. (Round current ratio and inventory turnover to 2 decimal places, e.g. 1.83 and all other answers to 1 decimal place, e.g. 1.8 or 12.6%.)

(a)		Current ratio.
(b)		Inventory turnover. (Inventory on 12/31/15, was $420.)
(c)		Profit margin.
(d)		Return on assets. (Assets on 12/31/15, were $2,800.)
(e)		Return on common stockholders’ equity. (Stockholders’ equity on 12/31/15, was $910.)
(f)		Debt to assets ratio.
(g)		Times interest earned.

The 2016 Form 10-K of NetFlix includes the following footnoted information. Use this information to answer the required.

The computation of net income per share is as follows:

Year ended December 31,

2016

2015

2014

(in thousands, except per share data)

Basic earnings per share:

Net income

$

186,678

$

122,641

$

266,799

Shares used in computation:

Weighted-average common shares outstanding

428,822

425,889

420,544

Diluted earnings per share:

Net income

$

186,678

$

122,641

$

266,799

Shares used in computation:

Weighted-average common shares outstanding	428,822			425,889			420,544
Employee stock options	9,830			10,567			11,350

Weighted-average number of shares

438,652

436,456

431,894

Employee stock options with exercise prices greater than the average market price of the common stock were excluded from the diluted calculation as their inclusion would have been anti-dilutive.

The following table summarizes the potential common shares excluded from the diluted calculation (in thousands):

2016

2015

2014

Year ended December 31,

(in thousands)

Employee stock options

1,545

517

917

Required:

a.	What are the potential sources of dilution of NetFlix’s earnings per share?
b.	List two additional dilutive securities (other than those NetFlix includes).
c.	NetFlix did not include all outstanding employee stock options in the calculation of diluted net income per share in 2016? Why not? How many options were excluded?
d.	Calculate basic EPS for each of the three years.
e.	Calculate diluted EPS for each of the three years.

Penny's Pool Service & Supply, Inc. (PPSS) is completing the accounting process for the year just ended, December 31, 2015. The transactions during 2015 have been journalized and posted. The following data with respect to adjusting entries are available:

1. PPSS owed $7,500 wages to the office receptionist and three assistants for working the last 10 days in December. The employees will be paid in January 2016.

2.On October 1, 2015, PPSS received $24,000 from customers who prepaid pool cleaning service for one year beginning on November 1, 2015.

3.The company received a $520 utility bill for December utility usage. It will be paid in January 2016.

4.PPSS borrowed $30,000 from a local bank on May 1, 2015, signing a note with a 10 percent interest rate. The note and interest are due on May 1, 2016.

5.On December 31, 2015, PPSS cleaned and winterized a customer's pool for $800, but the service was not yet recorded on December 31.

6.On August 1, 2015, PPSS purchased a two-year insurance policy for $4,200, with coverage beginning on that date. The amount was recorded as Prepaid Insurance when paid.

7.On December 31, 2015, PPSS had $3,100 of pool cleaning supplies on hand. During 2015, PPSS purchased supplies costing $23,000 from Pool Corporation, Inc., and had $2,400 of supplies on hand on December 31, 2014.

8.PPSS estimated that depreciation on its buildings and equipment was $8,300 for the year.

9.At December 31, 2015, $110 of interest on investments was earned that will be received in 2016.

Required:   Prepare adjusting entries for Penny's Pool Service & Supply, Inc., on December 31, 2015.

The condensed financial statements of Ness Company for the years 2016 and 2017 are presented below. NESS COMPANY Balance Sheets December 31 (in thousands) 2017 2016 Current assets Cash and cash equivalents $330 $360 Accounts receivable (net) 470 400 Inventory 460 390 Prepaid expenses 130 160 Total current assets 1,390 1,310 Property, plant, and equipment (net) 410 380 Investments 10 10 Intangibles and other assets 530 510 Total assets $2,340 $2,210 Current liabilities $820 $790 Long-term liabilities 480 380 Stockholders’ equity—common 1,040 1,040 Total liabilities and stockholders’ equity $2,340 $2,210 NESS COMPANY Income Statements For the Year Ended December 31 (in thousands) 2017 2016 Sales revenue $3,800 $3,460 Costs and expenses Cost of goods sold 970 890 Selling & administrative expenses 2,400 2,330 Interest expense 10 20 Total costs and expenses 3,380 3,240 Income before income taxes 420 220 Income tax expense 168 88 Net income $ 252 $ 132 Compute the following ratios for 2017 and 2016. (Round current ratio and inventory turnover to 2 decimal places, e.g 1.83 and all other answers to 1 decimal place, e.g. 1.8 or 12.6%.) (a) Current ratio. (b) Inventory turnover. (Inventory on December 31, 2015, was $340.) (c) Profit margin. (d) Return on assets. (Assets on December 31, 2015, were $1,900.) (e) Return on common stockholders’ equity. (Equity on December 31, 2015, was $900.) (f) Debt to assets ratio. (g) Times interest earned.

Your client is Hobartcorp Ltd, a diversified business operating throughout Australia. Year-end was 30 June 2016, the auditor’s report was signed on 31 July 2016 and the financial statements were mailed to shareholders on 14 August 2016.

During your subsequent events review, you noted the following independent and material items:

1. Hobartcorp has been involved in a legal dispute with a competitor for a number of years. The dispute relates to alleged breaches of copyright by Hobartcorp. On 27 July, you discovered that Hobartcorp had settled the legal action out of court on terms more favourable than expected.

2. As for (1) above, except that the legal action was settled on 5 August.

3. On 10 July, one of Hobartcorp’s major product lines developed a fault that rendered the product unusable. Hobartcorp became aware of the fault on 30 July. Although the fault posed no safety risks to consumers, Hobartcorp decided to launch a full product recall on the following day.

4. On 30 July 2016, the Bureau of Meteorology issued a cyclone warning for parts of Far North Queensland. Hobartcorp has a large sugar cane plantation in this area. On 2 August, the cyclone hit, wiping out about 90% of the crop.

5. In early June, one of Hobartcorp’s largest debtors informed Hobartcorp that it was experiencing serious financial difficulties. On 5 July, Hobartcorp was informed that the debtor had gone into receivership. Preliminary reports suggest Hobartcorp will recover only 10 cents in the dollar of the outstanding debt

REQUIRED: (a) Outline the key additional procedures you should have performed in relation to each of the above events.

(b) What actions should you have recommended to management in relation to each of the above events?