Stamboul Company lists the following condensed balance sheet as of the beginning of 2016:

Stamboul Company

Balance Sheet

Beginning of 2016

1	Current Assets	$60,000.00
2	Investment in Ostend bonds	9,000.00
3	Fixed Assets (Net)	200,000.00
4		$269,000.00
5	Current Liabilities	$30,000.00
6	Common Stock, no par	150,000.00
7	Retained Earnings	89,000.00
8		$269,000.00

Stamboul is considering the impact of various types of dividends on this balance sheet. Each dividend would be declared and paid in 2016. These include:

1.	Cash dividend of $1.00 per share on the 15,000 shares outstanding.
2.	Stock dividend of 5% on the 15,000 shares outstanding when the market price is $17 per share.
3.	Property dividend consisting of the $9,000 (book value) investment in Ostend bonds being held to maturity. This investment has a current market value of $13,000. (For Requirement 2, assume any gain or loss is to be reflected in retained earnings. Disregard income taxes.)
4.	Scrip dividend of $0.80 per share on the 15,000 shares outstanding. The scrip earns interest at a 12% annual rate and is to be declared on January 30 and paid on December 30, 2016. (For Requirement 2, assume any interest expense is to be reflected in retained earnings. Disregard income taxes.)
5.	Cash dividend consisting of a $0.70 per share normal dividend and a $0.30 per share liquidating dividend.

Required:

	For each preceding independent dividend:
	1. Prepare the appropriate journal entries for the declaration and payment or distribution of the dividend.
	2. Prepare a condensed balance sheet after each dividend has been paid or distributed.

Suppose the comparative balance sheets of Skysong, Inc. are presented here. SKYSONG, INC. Condensed Balance Sheet May 31 ($ in millions) 2017 2016 Assets Current Assets $9,550 $8,900 Property, plant, and equipment (net) 2,050 1,850 Other assets 1,480 1,730 Total assets $13,080 $12,480 Liabilities and Stockholders' Equity Current Liabilities $3,230 $3,330 Long-term liabilities 1,270 1,300 Stockholders’ equity 8,580 7,850 Total liabilities and stockholders' equity $13,080 $12,480 (a) Prepare a horizontal analysis of the balance sheet data for Skysong, using 2016 as a base. (If amount and percentage are a decrease show the numbers as negative, e.g. -55,000, -20% or (55,000), (20%). Round percentages to 1 decimal place, e.g. 12.1%.) SKYSONG, INC. Condensed Balance Sheet May 31 ($ in millions) 2017 2016 Increase (Decrease) Percentage Change from 2016 Assets Current Assets $9,550 $8,900 $ % Property, plant, and equipment (net) 2,050 1,850 % Other assets 1,480 1,730 % Total assets $13,080 $12,480 $ % Liabilities and Stockholders' Equity Current Liabilities $3,230 $3,330 $ % Long-term liabilities 1,270 1,300 % Stockholders’ equity 8,580 7,850 % Total liabilities and stockholders' equity $13,080 $12,480 $ % (b) Prepare a vertical analysis of the balance sheet data for Skysong for 2017. SKYSONG, INC. Condensed Balance Sheet $ (in millions) Percent Assets Current Assets $9,550 % Property, plant, and equipment (net) 2,050 % Other assets 1,480 % Total assets $13,080 % Liabilities and Stockholders' Equity Current Liabilities $3,230 % Long-term Liabilities 1,270 % Stockholders’ equity 8,580 % Total liabilities and stockholders' equity $13,080 %

Assume that sales will grow at 5.00%. The following accounts (cash, accounts receivable, inventory, net fixed assets, accounts payable and accruals, as well as operating costs) are assumed to change with sales and will maintain their current percentage of sales rates into 2016. The dividend payout ratio will remain the same. Long-term debt and notes payable will remain constant into 2016 as will interest expense, as a result. The firm also does not plan to issue any additional common stock or conduct any share repurchases. The firm’s tax rate is 40%. Any additional funds needed will be sourced through a line-of-credit (LOC) and surpluses will be paid out through a special dividend.

	2015
Sales	$1,445.00
Operating Costs:	$1,245.00
EBIT	$200.00
Interest	$35.00
Earnings Before Taxes	$165.00
Taxes (40%)	$66.00
Net Income	$99.00
Dividends	$49.50
Addition to Retained Earnings	$49.50

BALANCE SHEET AS OF 12/31/2015:

ASSETS	2015
Cash	$72.25
Accounts Receivable	$144.50
Inventory	$289.00
Current Assets	$505.75
Net Fixed Assets (Net PPE)	$361.25
Total Assets (TA)	$867.00

LIABILITIES & SHAREHOLDER EQUITY	2015
Accounts Payable and Accruals	$36.13
Notes Payable	$40.00
Current Liabilities	$76.13
Long Term Debt	$310.00
Total Liabilities	$386.13
Common Stock	$300.00
Retained Earnings	$180.88
Owners' Equity	$480.88
Total Liabilities and Shareholder Equity	$867.00

Using the percent-of-sales forecast approach, forecast the 2016 income statement and balance sheet. Be sure the balance sheet balances.

What are the Projected Regular Dividends for 2016?

What is the Projected Special Dividend (if any)?

What is the Projected LOC (if any)?

Assume that sales will grow at 5.00%. The following accounts (cash, accounts receivable, inventory, net fixed assets, accounts payable and accruals, as well as operating costs) are assumed to change with sales and will maintain their current percentage of sales rates into 2016. The dividend payout ratio will remain the same. Long-term debt and notes payable will remain constant into 2016 as will interest expense, as a result. The firm also does not plan to issue any additional common stock or conduct any share repurchases. The firm’s tax rate is 40%. Any additional funds needed will be sourced through a line-of-credit (LOC) and surpluses will be paid out through a special dividend.

	2015
Sales	$1,480.00
Operating Costs:	$1,270.00
EBIT	$210.00
Interest	$35.00
Earnings Before Taxes	$175.00
Taxes (40%)	$70.00
Net Income	$105.00
Dividends	$52.50
Addition to Retained Earnings	$52.50

BALANCE SHEET AS OF 12/31/2015:

ASSETS	2015
Cash	$74.00
Accounts Receivable	$148.00
Inventory	$296.00
Current Assets	$518.00
Net Fixed Assets (Net PPE)	$370.00
Total Assets (TA)	$888.00

LIABILITIES & SHAREHOLDER EQUITY	2015
Accounts Payable and Accruals	$37.00
Notes Payable	$40.00
Current Liabilities	$77.00
Long Term Debt	$310.00
Total Liabilities	$387.00
Common Stock	$300.00
Retained Earnings	$201.00
Owners' Equity	$501.00
Total Liabilities and Shareholder Equity	$888.00

Using the percent-of-sales forecast approach, forecast the 2016 income statement and balance sheet. Be sure the balance sheet balances.

What are the Projected Regular Dividends for 2016?

Mike is a homeowner. Jill runs a snowplowing business. Mike asks Jill to provide an estimate for

how much she would charge to snowplow Mike’s driveway. After Jill inspects Mike’s driveway,

the parties have the following email conversation on September 1, 2016:

Jill: “$50 each time I snowplow your driveway.”

Mike: “OK, sounds good. Please do so.”

Jill regularly snowplows Joe’s driveway during the 2016-17 season. In May 2017, Jill sends a bill

to Mike for all visits she made in the 2016-17 season, and Mike promptly pays that bill in full

without any other communication taking place between Jill and Mike.

• Jill regularly snowplows Mike’s driveway during the 2017-18 season and sends a bill for

those visits in May 2018. What are the rights and responsibilities of the parties under

contract law?

• Instead, assume that Jill does not come during the first major snowfall in 2017. Does Mike

have any contractual rights against

JILL?

  Explain fully.

• Ignore the previous bullets. Instead, assume Mike promptly pays the 2016-17 bill in full

without any other communication. On September 1, 2017, Jill raises her prices 20% for all

of her customers, and she notifies Mike of this fact. He does not respond. Jill regularly

snowplows Mike’s driveway during the 2017-18 season and in May 2018 sends Mike a bill

for those visits reflecting her increased prices. What are the right and responsibilities of

the parties under contract law.

A coordination complex (or coordination compound) consists of a central metal ion surrounded by ions or neutral molecules called ligands. The name of the complex specifies the number and types of ligands, as well as the name and oxidation number of the metal. Here are some common ligands and their names:

Ligand	Name
Cl−	chloro
F−	fluoro
CO32−	carbonato
O2−	oxo
CN−	cyano
en	ethylenediamine
NH3	ammine
H2O	aqua
CO	carbonyl

To get an idea of how coordination complexes are named, consider the following examples:

[Pt(NH3)2(H2O)2]2+= diamminediaquaplatinum(II),

[PtCl4]2−= tetrachloroplatinate(II),

K2[PtCl4]= potassium tetrachloroplatinate(II), and

[Pt(en)2]2+= bis(ethylenediamine)platinum(II).

Notice that "platinum" becomes "platinate" only if the complex has an overall negative charge. Here are some metals and their names in complex anions.

Metal	Anion name	Metal	Anion name
Aluminum	Aluminate	Iron	Ferrate
Chromium	Chromate	Manganese	Manganate
Cobalt	Cobaltate	Nickel	Nickelate
Copper	Cuprate	Platinum	Platinate
Gold	Aurate	Zinc	Zincate

Similarly, copper, gold, and iron become cuprate, aurate, and ferrate, respectively, in complex anions. Also note that for the ethylenediamine ligand, en, the prefixes bis, tris, and tetrakis are used instead of di, tri, and tetra.

Part A

Name the complex ion [Cu(NH3)2(H2O)2]2+. The oxidation number of copper is +2.

Part B

Name the complex CoCl2(en)2. The oxidation number of cobalt is +2.

Part C

Name the salt [Ni(H2O)3(CO)]SO4. The oxidation number of nickel is +2.

Some ligands that have multiple donor atoms may act as monodentate or bidentate ligands, depending on the molecule. For example, although the carbonate ion CO32− has up to two donor atom sites, sometimes only one donor atom is used. You can sometimes use the coordination number of a metal ion to determine the number of donor atoms. Since cobalt(III) most frequently has a coordination number of 6, carbonate is most likely acting as a bidentate ligand in [Co(CO3)(NH3)4]3+. However, since platinum(II) has a coordination number of 4, carbonate is most likely acting as a monodentate ligand in [Pt(CO3)(NH3)3]3+.

Part E

Name the salt K4[Pt(CO3)2F2] given that the carbonate ion acts as a monodentate ligand in the complex. The oxidation number of platinum is +2.

Part 1

Ask for a file name. The file should exist in the same folder as the program. If using input() to receive the file name do not give it a path, just give it a name like “number1.txt” or something similar (without the quotes when you enter the name). Then ask for test scores (0-100) until the user enters a specific value, in this case, -1. Write each value to the file as it has been entered. Make sure to close the file once the user has finished entering in the data.

Specifics

You can use input() or FileUtils.selectOpenFile/FileUtils.selectSaveFile for receiving the file name from the user in either part. The FileUtils functions will be discussed in class Wednesday. The file can be downloaded from the examples folder in Blackboard. There may be LOTS of different FileUtils files available in the wild, make sure you get my file from Blackboard. Keep in mind that entering no actual data is legal (after entering a file name you enter -1 right away) and should be considered in part 1 and part 2.

Part 2 (separate program)

Ask for a file name. Don’t let the program crash if you enter the name of a file that does not exist. Detecting this will also be discussed on Wednesday. If the file doesn’t exist gracefully display an error message stating the file doesn’t exist and quit the program. It the file does exist read all the values in the file. You will only need to read the file once, or more to the point, only read the file once. After the program has finished reading all the data, display the following information to the screen: • The minimum value • The maximum value • If any values were 100. No output if no values were 100. • If any values were 0. No output if no values were 0.

• The average – display with 4 places after the decimal point • The total number of values • The total number of values greater than or equal to 75 • The total number of values less than 75

• The value closest to 75 (can be 75, less than 75 or greater than 75). abs will be useful for this value.

• The value closest to 75 WITHOUT going over 75 (can be 75, WILL NOT be greater than 75) If no data exists in the file, write out a simple message indicating that there was no data in the file and nothing else.

Requirements Complete comment section that includes your name, id number, program number and a brief description of the program

and please let me know how to file should exist in the same folder as the program to this assignment.

1.   Design a class called BankAccount. The member fields of the class are: Account Name, Account Number and Account Balance. There are also other variables called MIN_BALANCE=9.99, REWARDS_AMOUNT=1000.00, REWARDS_RATE=0.04. They look like constants, but for now, they are variables of type double
Here is the UML for the class:
                                                        BankAccount
-string accountName // First and Last name of Account holder
-int accountNumber // integer
-double accountBalance // current balance amount
+ BankAccount()                     //default constructor that sets name to “”, account number to 0 and balance to 0
+BankAccount(string accountName, int accountNumber, double accountBalance)   // regular constructor
+getAccountBalance(): double // returns the balance
+getAccountName: string // returns name
+getAccountNumber: int
+setAccountBalance(double amount) : void
+withdraw(double amount) : bool //deducts from balance and returns true if resulting balance is less than minimum balance
+deposit(double amount): void //adds amount to balance. If amount is greater than rewards amount, calls
// addReward method
-addReward(double amount) void // adds rewards rate * amount to balance
+toString(): String   // return the account information as a string with three lines. “Account Name: “ name
                                                                                                                      “Account Number:” number
                                                                                                                      “Account Balance:” balance

2.   Create a file called BankAccount.cpp which implements the BankAccount class as given in the UML diagram above. The class will have member variables( attributes/data) and instance methods(behaviours/functions that initialize, access and process data)

3.   Create a driver class to do the following:
a.   Declare and instantiate a bank account called accountZero using the default constructor
b.   Declare and instantiate a bank account called accountOne with name= “Matilda Patel” number =1232, balance=-4.00
c.   Declare and instantiate a bank account called accountTwo with name = “Fernando Diaz”, number=1234, balance=250
d.   Declare and instantiate a bank account called accountThree with name=”Howard Chen”, number=1236, balance = 194.56
e.   Display the bank accounts in the three line format as above
f.   Deposit 999 dollars in Fernando’s account and 1000.25 in Howards account
g.   Display their account information
h.   Withdraw 10000 from Matildas account and 90 dollars from Feranandos account
i.   Display the results. If withdrawal is not possible your program should say “Insufficient funds” otherwise it should say “Remaining Balance :” balance amount
j.   Print the total amount of all the bank accounts created.

1. Copy the files from Assignment 1 to Assignment 2. Relabel as necessary

2. Create 3 instances of the PetFoodCompany class - dogFoodMaker, catFoodMaker, fishFoodMaker.

3. Internally set the division name for each instance. (I.E. "Alpo" for dogFoorMaker, "Purina" for CatFoodMaker, "GloFish" for fishFoodMater)

4. Prompt me to enter the Company Name and Quarter only once.

5. For each of the above instances, prompt me for total sales and total expenses. A loop is not expected.

6. For each instance of the class, display the Company Name, Quarter. Division Name, Total Sales, Total Expenses and Net Income. The company name and quarter should be displayed for all instances.

5 Points Extra Credit: Create a method in the PetFoodCompany class that will do step 6 and call it from main() for the 3 instances.

Here is the code:

PetFoodComp.h:

class PetFoodCompany
{
public:
  
PetFoodCompany();

char getQuart();
char* getCompany();
char* getDivision();

void setQuart(char quart);
void setTotalSales(float totalSales1);
void setTotalExpences(float totalExpences1);
void setCompany(char name[]);
void setDivision(char name1[]);

float getTotalSales();
float getTotalExpences();

double netIncome();
  

private:
  
char company[40];
char division[40];

static char quart;
static double BonusRate;

float totalSales;
float totalExpences;
  
  
};

PetFood.cpp:

#include <iostream>
#include <cstring>
#include "PetFoodComp.h"

using namespace std;

double PetFoodCompany::BonusRate = 0.02;
char PetFoodCompany::quart = '1';

PetFoodCompany::PetFoodCompany()
{
   strcpy(company, "myCompanyName");
}

char PetFoodCompany::getQuart()
{
   return quart;
}

float PetFoodCompany::getTotalSales()
{
   return totalSales;
}

float PetFoodCompany::getTotalExpences()
{
   return totalExpences;
}

char* PetFoodCompany::getCompany()
{
   return company;
}

char* PetFoodCompany::getDivision()
{
   return division;
}

void PetFoodCompany::setQuart(char quart1)
{
   if (quart1 == '1' || quart1 == '2' || quart1 == '3' || quart1 == '4')
       quart = quart1;
}

void PetFoodCompany::setTotalSales(float totalSales1)
{
   totalSales = totalSales1;
}

void PetFoodCompany::setTotalExpences(float totalExpences1)
{
   totalExpences = totalExpences1;
}

void PetFoodCompany::setCompany(char name[])
{
   strcpy(company, name);
}

void PetFoodCompany::setDivision(char dname[])
{
   strcpy(division, dname);
}

double PetFoodCompany::netIncome()
{
   return (totalSales - totalExpences);
}

PetFoodMain.cpp:

#include <iostream>
#include <cstring>
#include "PetFoodComp.h"

using namespace std;

int main()
{
   double totalSales, totalExpences;
   PetFoodCompany pet;
   cout << "Company Name is " << pet.getCompany() << "\n";
   cout << "Current Quarter is " << pet.getQuart() << "\n";

   cout << "Enter Total Sales: ";
   cin >> totalSales;

   cout << "Enter Total Expences: ";
   cin >> totalExpences;

   pet.setTotalExpences(totalExpences);
   pet.setTotalSales(totalSales);

   cout << "Net Income: " << pet.netIncome() << "\n";

   return 0;
}

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
{
…….
}
}