In: Mechanical Engineering
Ice Cream Program Assignment
Write a program that uses a function to ask the user to choose an ice cream flavor from a menu (see output below.) You must validate the users input for the flavor of ice cream accounting for both upper and lower-case letters. You must give them an appropriate error message and allow them to try again. Once you have a valid flavor, your function will return the flavor back to the main() function.
Your main() function will then ask for the number of scoops. You must validate this data! Make sure that the user chooses at least 1 scoop but no more than 4. If they try another other, you must give them an error message and allow them to try again.
Your program will then calculate and display the cost of the ice cream. The cost of ice cream is $ .75 for the cone and $1.25 per scoop.
Your program will continue asking customers for the flavor and number of scoops until they choose ‘Q’ to quit.
The program will then send all of the data to a function to display the total number of cones sold, the total amount collected, and the total scoops of each type of ice cream sold.
Sample Output:
Please Choose your Favorite Flavor!
V - Vanilla
C - Chocolate
F - Fudge
Q - Quit
-----> v
How many scoops would you like? 2
Your ice cream cone cost $ 3.25 Please Choose your Favorite Flavor!
V - Vanilla
C - Chocolate
F - Fudge
Q - Quit
-----> c
How many scoops would you like? 5
That is an invalid number of scoops! You may only choose between 1 and 4
Please try again!
How many scoops would you like? 0
That is an invalid number of scoops! You may only choose between 1 and 4
Please try again!
How many scoops would you like? 3
Your ice cream cone cost $ 4.50 Please Choose your Favorite Flavor!
V - Vanilla
C - Chocolate
F - Fudge
Q - Quit
-----> s
How many scoops would you like? 1
Your ice cream cone cost $ 2.00 Please Choose your Favorite Flavor!
V - Vanilla
C - Chocolate
F - Fudge
Q - Quit
-----> q
The total number of cones sold: 3
The total scoops of vanilla sold: 2
The total scoops of chocolate sold: 3
The total scoops of fudge sold: 1
The total amount collected: $ 9.75
In: Computer Science
Description
In C#
Further enhance the registration program for Continental University.
Existing Code:
class Program {
static void Main() {
Student s = new Student();
Console.WriteLine("Welcome to the Continental University Registration System!");
Console.WriteLine("Enter data about a student");
Console.Write("First Name: ");
string firstName=Console.ReadLine();
Console.Write("Last Name: ");
string lastName=Console.ReadLine();
Console.Write("Credits Taking: ");
int credits=Convert.ToInt32(Console.ReadLine());
s.firstName=firstName;
s.lastName=lastName;
s.credits=credits;
Console.WriteLine(s);
}
}
class Student {
public string firstName;
public string lastName;
public int credits;
public override string ToString(){
return lastName+", "+firstName+" Credits Taking: "+credits;
}
}
Sample Dialog
Welcome to the Continental University Registration System!
Enter data about a student
First Name: Mary
Last Name: Smith
Gender (M/F): f
Residency (I/O): i
Credits Taking: 18
Entrance Date: 12/13/2018
Mr. Smith, Mary Credits Taking: 18 Entrance: 12/13/2018 In-state
Do you want to quit (Y/N)?: n
Enter data about a student
First Name: LERNIE
Last Name: BLAKE
Gender (M/F): X
Gender (M/F): M
Residency (I/O): X
Residency (I/O): O
Credits Taking: 12
Entrance Date: 10/01/2018
Mr. Blake, Lernie Credits Taking: 12 Entrance: 10/01/2018 Out-state
Do you want to quit (Y/N)?: Y
Thank you for using the Registration System!
In: Computer Science
A college records the module registration information of their students in a database named College.mdb,which contains three tables,STUDENT,MODULE andMODULE_REG. A student may enroll in the same module as many times as they like. However, they can only enroll each module at most once in each semester. The design of the three tables are shown below:
Table STUDENT
|
Field Name |
Data Type |
Note |
|
SID |
Short Text |
primary key |
|
FirstName |
Short Text |
|
|
LastName |
Short Text |
|
|
Contact |
Short Text |
|
|
Gender |
Short Text |
“M” or “F” |
Table MODULE_REG
|
Field Name |
Data Type |
Note |
|
StudentID |
Short Text |
|
|
ModuleCode |
Short Text |
|
|
Year |
Number |
|
|
Semester |
Number |
|
|
Score |
Number |
Table MODULE
|
Field Name |
Data Type |
Note |
|
ModuleCode |
Short Text |
primary key |
|
ModuleName |
Short Text |
Download the database file College.mdbfrom Moodle. Rename it as College_Lxx_syyyyyy.mdb(where Lxxis your class andsyyyyyyis your student number, e.g. College_L01_s170001.mdb/College_L01_s170001.accdb) and complete the following tasks.
(a) Create a primary key of the table MODULE_REG. (1 mark)
(b) Establish the relationships between the tables STUDENT,MODULE andMODULE_REG. (1 mark)
(c) Create queries to perform the following tasks:
(ii) Display the total number of students in each gender. Save the query as Q2.
Produce a list of module codes, module names, student names
(including both first name and last name), and student IDs of
enrolled students for all modules with module codes beginning with
“COM” being registered in the firstsemester of
2019. Arrange the records in
ascendingorder of module codes. Save the query as
Q4.
Note: You mustnotshow the
semester and the year in the output.
In: Computer Science
This is the homework given by the teacher. I don't have more information
Complete the below code so that your program generates a random walk on the given graph. The length of your walk should also be random.
/******************************************************************/
#include
#include
#include
typedef struct NODE_s *NODE;
typedef struct NODE_s{
char name;
NODE link[10];
}NODE_t[1];
#define nodeA 0
#define nodeB 1
#define nodeC 2
#define nodeD 3
#define nodeE 4
#define nodeF 5
int main() {
srandom(time(NULL));
//printf("%d\n", random());
NODE_t node[6];
node[nodeA]->name = 'A';
node[nodeB]->name = 'B';
node[nodeC]->name = 'C';
node[nodeD]->name = 'D';
node[nodeE]->name = 'E';
node[nodeF]->name = 'F';
int i, j;
for (i = 0; i < 6; i++) {
for (j = 0; j < 10; j++) {
node[i]->link[j] = NULL;
}
}
//a -> c,d,e,f.
node[nodeA]->link[0] = node[nodeC];
node[nodeA]->link[1] = node[nodeD];
node[nodeA]->link[2] = node[nodeE];
node[nodeA]->link[3] = node[nodeF];
//b -> c,f.
node[nodeB]->link[0] = node[nodeC];
node[nodeB]->link[1] = node[nodeF];
//c -> a,b,e.
node[nodeC]->link[0] = node[nodeA];
node[nodeC]->link[1] = node[nodeB];
node[nodeC]->link[2] = node[nodeE];
//d -> a,e,f.
node[nodeD]->link[0] = node[nodeA];
node[nodeD]->link[1] = node[nodeE];
node[nodeD]->link[2] = node[nodeF];
//e -> a,c,d.
node[nodeE]->link[0] = node[nodeA];
node[nodeE]->link[1] = node[nodeC];
node[nodeE]->link[2] = node[nodeD];
//f -> a,b,d.
node[nodeF]->link[0] = node[nodeA];
node[nodeF]->link[1] = node[nodeB];
node[nodeF]->link[2] = node[nodeD];
//Random walk.
int choice = random() % 6;
printf("%c\n", node[choice]->name);
return 0;
}
/******************************************************************/
In: Computer Science
In: Computer Science
Case 4 Chick-fil-A Is Dominating the U.S. Fast-Food Market Chick-fil-A is dominating the U.S. fast-food market. Whereas McDonald’s, Subway, Burger King, and Taco Bell trudge along at the top of the heap, Chickfil-A has quietly risen from a Southeast regional favorite to become the largest chicken chain and the eighth-largest quick-service food purveyor in the country. The chain sells significantly more food per restaurant than any of its competitors, twice that of Taco Bell or Wendy’s and more than three times what the KFC Colonel fries up. And it does this without even opening its doors on Sundays. With annual revenues of more than $6 billion and annual average growth of 12.7 percent, the chicken champ from Atlanta shows no signs of slowing down. How does Chick-fil-A do it? By focusing on customers. Since the first Chickfil-A restaurant opened for business in the late 1960s, the chain’s founders have held tenaciously to the philosophy that the most sustainable way to do business is to provide the best possible experience for customers. Applying Some Pressure Chick-fil-A founder S. Truett Cathy was no stranger to the restaurant business. Owning and operating restaurants in Georgia in the 1940s, 1950s, and 1960s, his experience led him to investigate a better (and faster) way to cook chicken. He discovered a pressure fryer that could cook a chicken breast in the same amount of time it took to cook a fast-food burger. Developing the chicken sandwich as a burger alternative, he registered the name “Chick-fil-A, Inc.” and opened the first Chickfil-A restaurant in 1967. The company began expanding immediately, although at a substantially slower pace than the market leaders. Even today, Chick-fil-A adds only about 100 new stores each year. Although it now has more than 2,000 stores throughout the United States, that number is relatively small compared to KFC’s 4,100, McDonald’s 13,000, and Subway’s 27,000. Chick-fil-A’s controlled level of growth ties directly to its “customer first” mantra. As a family-owned operation, the company has never deviated from its core value to “focus on getting better before getting bigger.” The slow-growth strategy has facilitated that ability to “get better.” As another way to perfect its business, the company has also stuck to a limited menu. The original breaded chicken sandwich remains at the core of Chick-fil-A’s menu today, “a boneless breast of chicken seasoned to perfection, hand-breaded, pressure cooked in 100% refined peanut oil and served on a toasted, buttered bun with dill pickle chips.” In fact, the company’s trademarked slogan, “We didn’t invent the chicken, just the chicken sandwich,” has kept the company on track for decades. Although it has carefully and strategically added other items to the menu, it’s the iconic chicken sandwich in all its varieties that primarily drives the brand’s image and the company’s revenues. This focus has helped the company give customers what they want year after year without being tempted to develop a new flavor of the month.590 Case Studies Getting It Right Also central to Chick-fil-A’s mission is to “have a positive influence on all who come in contact with Chick-fil-A. Although seemingly a tall order to fill, this sentiment permeates every aspect of its business. Not long ago, current Chick-fil-A’s CEO Dan Cathy was deeply affected by a note that his wife taped to their refrigerator. In a recent visit to a local Chick-fil-A store, she had not only received the wrong order, she had been overcharged. She circled the amount on her receipt, wrote “I’ll be back when you get it right” next to it, and posted it on the fridge for her husband to see. That note prompted Dan Cathy to double-down on customer service. He initiated a program by which all Chick-fil-A employees were retrained to go the “second mile” in providing service to everyone. That “second mile” meant not only meeting basic standards of cleanliness and politeness but going above and beyond by delivering each order to the customer’s table with unexpected touches such as a fresh-cut flower or ground pepper for salads. The experience of a recent patron illustrates the level of service Chick-fil-A’s customers have come to expect as well as the innovative spirit that makes such service possible: My daughter and I stopped at Chick-fil-A on our way home. The parking lot was full, the drive-thru was packed . . . but the love we have for the chicken sandwiches and waffle potato fries! So we decided it was worth the wait. As we walked up the sidewalk, there were two staff members greeting every car in the drive-thru and taking orders on little tablets. A manager was making his rounds around the building outside smiling and waving at cars as they were leaving. When we came inside, the place was packed! We were greeted immediately by the cashiers. Seth happened to take our order. He had a big smile, wonderful manners, spoke clearly and had great energy as a teenager! He gave us a number and said he’d be right out with our drinks. We were able to sit at a table as the other guests were leaving and before we could even get settled our drinks were on the table! While Seth started to walk away, our food was delivered by another very friendly person. Both myself and my 15-year-old daughter commented on how fast it all happened. We were so shocked that we started commenting on the large groups arriving behind us, and began watching in amazement, not only inside but outside! Everyone behind the counter worked together, used manners, and smiled. The teamwork was amazing! Then Ron, a gray-headed friendly man, made his way from table to table, checking on guests, giving refills, and trading coloring books for small ice cream cones with sprinkles for little kids. He checked on us twice and filled our drinks once. Recently, the company instituted the “parent’s valet service,” inviting parents juggling small children to go through the drive-through, place their order, park, and make their way inside the store. By the time the family gets inside, its meal is waiting on placemats at a table with high chairs in place. But beyond the tactics that are taught as a matter of standard policy, Chick-fil-A also trains employees to look for special ways to serve—such as retrieving dental appliances from dumpsters or delivering smartphones and wallets that customers have left behind. Give Them Something to Do Beyond high levels of in-store service, Chick-fil-A has focused on other brand- building elements that enhance the customer experience. The brand got a big boost when the Chick-fil-A cows made their promotional debut as three-dimensional characters on billboards with the now famous slogan, “EAT MORE CHIKIN.” The beloved bovines and their self-preservation message have been a constant across all Chick-fil-A promotional materials for the past 20 years. They’ve also been the linchpin for another Chick-fil-A customer experience-enhancing strategy, engage customers by giving them something to do.Case Studies 591 Displaying any of the cow-themed mugs, T-shirts, stuffed animals, refrigerator magnets, laptop cases, and dozens of other items the company sells on its Web site certainly qualifies as “something to do.” But Chick-fil-A marketers go far beyond promotional items to engage customers. For starters, there’s “Cow Appreciation Day,” a day set aside every July when customers who go to any Chick-fil-A store dressed as a cow get a free meal. Last year, the 10th anniversary of this annual event, about a million cow-clad customers cashed in on the offer. Another tradition for brand loyalists is to camp out prior to the opening of a new restaurant. Chick-fil-A encourages this ardent activity with its “First 100” promotion, an officially sanctioned event in which the company presents the first 100 people in line for each new restaurant opening vouchers for a full year’s worth of Chick-fil-A meals. Dan Cathy himself has been known to camp out with customers, signing T-shirts, posing for pictures, and personally handing coupons to the winners. And whereas some customer-centric giveaways are regular events, others pop up randomly. Take the most recent “family challenge,” which awards a free ice cream cone to any dine-in customers who relinquish their smartphones to a “cell phone coop” for the duration of their meals. To keep customers engaged when they aren’t in the stores, Chick-fil-A has become an expert in social and digital media. Its newest app, Chick-fil-A One, jumped to the number-one spot on iTunes only hours after being announced. Nine days later, more than a million customers had downloaded the app, giving them the ability to place and customize their orders, pay in advance, and skip the lines at the register. And in a recent survey by social media tracker Engagement Labs, Chick-fil-A was ranked number one and crowned the favorite American brand on all major social media platforms, including Facebook, Twitter, and Instagram. Every year, as the accolades roll in, it is apparent that Chick-fil-A’s customer- centric culture is more than just talk. Among the many competitors, Chick-fil-A was rated number one in customer service in the most recent Consumer Reports survey of fast-food chains. In the latest annual Customer Service Hall of Fame survey, Chickfil-A ranked second out of 151 of the best-known companies across 15 industries, trailing only Amazon. A whopping 47 percent of customers rated the company’s service as “excellent,” and Chick-fil-A was the only fast-food chain to make the list for the second year in a row. After decades of phenomenal growth and success, Chick-fil-A is celebrating by firing the Richards Group, its long-standing agency of record. Additionally, the beloved cows that are so widely recognized as symbols of the brand will ease into the background of promotional materials. “The cows are an integral part of the brand. They’re our mascot, if you will,” says Jon Bridges, chief marketing officer for Chickfil-A. “But they aren’t the brand. The brand is bigger than that.” For now, Bridges only says that the cows won’t disappear. But a new “Cow-plus” is in the works, and the brand’s promotional messages will expand beyond the bovines to tell engaging stories about the food, people, and service that make the brand so special. It’s a risky move. With Chick- fil-A growing faster than any other major fast-food chain, it begs the question as to whether such a drastic change in the brand’s symbolism will sustain its current growth for years to come, or send some customers out to pasture. Prior to this recent announcement, one estimate has Chick-fil-A on track to add between $6 billion and $9 billion in revenues within the next decade. In that same period, giant McDonald’s may add as much as $10 billion in U.S. sales but as little as only $1 billion. Clearly, all this growth is not an accident. As one food industry analyst states, “It’s about trying to maintain high levels of service, high quality, not deviating dramatically, and giving customers an idea of what to expect.” As long as Chick-fil-A continues to make customers the number-one priority, we can expect to find more and more access to those scrumptious chicken sandwiches. Sources: Jessica Wohl, “Chick-fil-A Drops The Richards Group After 22 Years,” Advertising Age , July 21, 2016, www.adage.com/print/305057; Micah Solomon, “Chick-fil-A Becomes a Customer Experience Thought Leader by Asking Families to Ditch Cell Phones,” Forbes , March 3, 2016, www.forbes.com/sites/micahsolomon/2016/03/03/chik-fil-a-rewards-families-for-ditching-cellphones-the-genius-customer-experience-move-of-2016/#4e1830e65858; Micah Solomon, “The Chick-fil-A Way of Customer Service and Employee Engagement,” Forbes , June 14, 2016, www.forbes.com/sites/micahsolomon/2016/06/14/the-chick-fil-away-of-customer-service-and-employee-engagement/#8587848660eb; Hayley Peterson, “How 592 Case Studies Chick-fil-A’s Restaurants Sell Three Times as Much as KFC,” Time , August 5, 2015, www.businessinsider.com/how-chick-fil-a-is-dominating-fast-food-2015-8; Michael B. Sauter, “2015’s Customer Service Hall of Fame,” USA Today , August 2, 2015, www.usatoday.com/story/ money/business/2015/07/24/24-7-wall-st-customer-service-hall-fame/30,599,943/; “Chickfil-A One Surges to No. 1 Slot in iTunes App Store,” QSR , June 10, 2016, www.qsrmagazine. com/news/chick-fil-one-surges-no-1-slot-itunes-app-store; “Chick-fil-A Beats Amazon, Netflix in Social Media,” QSR , January 12, 2016, www. qsrmagazine.com/news/chick-fil-beatsamazon-netflix-social-media; and www.chick-fil-a.com/Company/Highlights-Fact-Sheets and www.chick-fil-a.com/Story (accessed June 2016).
Case #4: What is the concept of inseparability and how does Chick-Fil-A use it to deliver exceptional service?
In: Economics
Using the Journal Entry form, prepare the journal entries for each of the source documents provided below
1. To: YOUR NAME Corporation Date: October 1, 2018 Various people paid YOUR NAME Corporation $10,000 cash in exchange for Common Shares
2.To: YOUR NAME Corporation Date: October 8, 2018 Hired four employees to begin work on Monday, October 15, 2018. Each employee will receive a weekly salary of $500 for a five-day work week (Monday - Friday), payable every two weeks, the first payment will be made Friday, October 26, 2018
3. To: YOUR NAME Corporation Date: October 26, 2018 Payroll was completed paying biweekly salaries to four employees for the period October 15 - 26
4. To: YOUR NAME Corporation Date: October 29, 2018 The Board of Directors declared a dividend to shareholders on record of $500
5. To: YOUR NAME Corporation Date: October 2, 2018 Receipt for monthly rent for the month of October 2018; amount is $900.00
6. FOCUS EQUIPMENT Invoice # INV728 1234-98 Avenue Date October 1, 2018 Edmonton, AB T2J 1B2 To: YOUR NAME Corporation YOUR ADDRESS Calgary, AB T2X 1X1 Details: Purchase of equipment to be used in your daily operations which is estimated to have a 5-year life. $5,000.00 Payment received in full Thank you for your business
7. Aero Supply Company Invoice # 5544 72 Gladstone Way Date October 9, 2018 Calgary, AB T3B 4F6 To: YOUR NAME Corporation YOUR ADDRESS Calgary, AB T2X 1X1 Details: Office supplies 2,500.00 Payment due in 30 days
8. Date: October 1, 2018 Re: Loan Dear Customer: We are pleased to provide you a $5,000 loan with an interest rate of 6% per annum. The terms of the loan are to be paid in full on or before January 1, 2019 (3 months) interest and principle. Sincerely, ScotiaBank
9. ABC Insurance Company Invoice # 1298 83 Sunset Blvd Date: October 5, 2018 Calgary, AB T2M 3M3 To: YOUR NAME Corporation YOUR ADDRESS Calgary, AB T2X 1X1 Insurance Policy: Effective for the period October 1, 2018 to September 30, 2019 Total Payment required $ 600.00 Payment received in full
10. YOUR NAME Corporation Invoice # 0001 YOUR ADDRESS Date October 15, 2018 Calgary, AB T2X 1X1 TO: Copa Ltd 998 Simpson Way Calgary, AB T2K 4M9 Provided Advertising Services 20,000.00 Payment due in 30 days Thank you for your business.
11. YOUR NAME Corporation Scotiabank YOUR ADDRESS Calgary, AB Calgary, AB T2X 1X1 Cheque Number 1000 Date: October 22, 2018 Pay to the order Aero Supply Company $1,000.00 --------------------------One thousand ----------------------------------------- dollars Partial pmt for Inv 5544 your signature.
12. YOUR NAME Corporation Scotiabank YOUR ADDRESS Calgary, AB Calgary, AB T2X 1X1 Cheque Number 1001 Date: October 30, 2018 Pay to the order Canada Revenue Agency $1,800.00 ----------------One thousand eight hundred ----------------------------------------- dollars Income Tax Instalment payment your signature.
13. Copa Ltd Royal Bank 998 Simpson Way Calgary, AB Calgary, AB T2K 4M9 Cheque Number 2468 Date: October 30, 2018 Pay to the order YOUR NAME Corporation $9,000.00 -------------------------------------Nine thousand ----------------------------------------- dollars Partial pmt for Inv 0001 Copa Ltd signature.
14. Knox Ltd CIBC 43 Happy Lane Calgary, AB Calgary, AB T2K 4M9 Cheque Number 0001391 Date: October 19, 2018 Pay to the order YOUR NAME Corporation $1,200.00 -----------------------------One thousand two hundred------------------------------- dollars Advanced payment for work in November 2018 Knox Ltd signature.
4. Memos and other source documents been provided to you to help you prepare the monthly adjusting journal entries required. Prepare and post the adjusting journal entries using the forms provided. Please note, not all of the information to complete the adjusting journal entries is provided so you must review the accounts in the Unadjusted Trial Balance. 5. Using the Trial Balance form, prepare the Adjusted Trial Balance
15. To: YOUR NAME Corporation Date: October 31, 2018 A count of office supplies was conducted and it is determined $1,500 worth of supplies was used during the month
16. To: YOUR NAME Corporation Date: October 31, 2018 It was determined that $400 of the $1,200 received from Knox Ltd has been earned during the month
17. YOUR NAME Corporation Invoice # 0003 YOUR ADDRESS Date October 31, 2018 Calgary, AB T2X 1X1 TO: New Customer New Address Calgary, AB T1L 3H9 Provided Advertising Services during October 2018 200.00 Payment due in 30 days Thank you for your business
6. Using the Financial Statement forms, prepare the: a. Income Statement b. Statement of Changes in Equity c. Balance Sheet / Statement of Financial Position For the first month of operations for YOUR NAME Corporation. Prepare a T- account for the journal entries.
In: Accounting
Using the Journal Entry form, prepare the journal entries for each of the source documents provided below
1. To: YOUR NAME Corporation Date: October 1, 2018 Various people paid YOUR NAME Corporation $10,000 cash in exchange for Common Shares
2.To: YOUR NAME Corporation Date: October 8, 2018 Hired four employees to begin work on Monday, October 15, 2018. Each employee will receive a weekly salary of $500 for a five-day work week (Monday - Friday), payable every two weeks, the first payment will be made Friday, October 26, 2018
3. To: YOUR NAME Corporation Date: October 26, 2018 Payroll was completed paying biweekly salaries to four employees for the period October 15 - 26
4. To: YOUR NAME Corporation Date: October 29, 2018 The Board of Directors declared a dividend to shareholders on record of $500
5. To: YOUR NAME Corporation Date: October 2, 2018 Receipt for monthly rent for the month of October 2018; amount is $900.00
6. FOCUS EQUIPMENT Invoice # INV728 1234-98 Avenue Date October 1, 2018 Edmonton, AB T2J 1B2 To: YOUR NAME Corporation YOUR ADDRESS Calgary, AB T2X 1X1 Details: Purchase of equipment to be used in your daily operations which is estimated to have a 5-year life. $5,000.00 Payment received in full Thank you for your business
7. Aero Supply Company Invoice # 5544 72 Gladstone Way Date October 9, 2018 Calgary, AB T3B 4F6 To: YOUR NAME Corporation YOUR ADDRESS Calgary, AB T2X 1X1 Details: Office supplies 2,500.00 Payment due in 30 days
8. Date: October 1, 2018 Re: Loan Dear Customer: We are pleased to provide you a $5,000 loan with an interest rate of 6% per annum. The terms of the loan are to be paid in full on or before January 1, 2019 (3 months) interest and principle. Sincerely, ScotiaBank
9. ABC Insurance Company Invoice # 1298 83 Sunset Blvd Date: October 5, 2018 Calgary, AB T2M 3M3 To: YOUR NAME Corporation YOUR ADDRESS Calgary, AB T2X 1X1 Insurance Policy: Effective for the period October 1, 2018 to September 30, 2019 Total Payment required $ 600.00 Payment received in full
10. YOUR NAME Corporation Invoice # 0001 YOUR ADDRESS Date October 15, 2018 Calgary, AB T2X 1X1 TO: Copa Ltd 998 Simpson Way Calgary, AB T2K 4M9 Provided Advertising Services 20,000.00 Payment due in 30 days Thank you for your business.
11. YOUR NAME Corporation Scotiabank YOUR ADDRESS Calgary, AB Calgary, AB T2X 1X1 Cheque Number 1000 Date: October 22, 2018 Pay to the order Aero Supply Company $1,000.00 --------------------------One thousand ----------------------------------------- dollars Partial pmt for Inv 5544 your signature.
12. YOUR NAME Corporation Scotiabank YOUR ADDRESS Calgary, AB Calgary, AB T2X 1X1 Cheque Number 1001 Date: October 30, 2018 Pay to the order Canada Revenue Agency $1,800.00 ----------------One thousand eight hundred ----------------------------------------- dollars Income Tax Instalment payment your signature.
13. Copa Ltd Royal Bank 998 Simpson Way Calgary, AB Calgary, AB T2K 4M9 Cheque Number 2468 Date: October 30, 2018 Pay to the order YOUR NAME Corporation $9,000.00 -------------------------------------Nine thousand ----------------------------------------- dollars Partial pmt for Inv 0001 Copa Ltd signature.
14. Knox Ltd CIBC 43 Happy Lane Calgary, AB Calgary, AB T2K 4M9 Cheque Number 0001391 Date: October 19, 2018 Pay to the order YOUR NAME Corporation $1,200.00 -----------------------------One thousand two hundred------------------------------- dollars Advanced payment for work in November 2018 Knox Ltd signature.
4. Memos and other source documents been provided to you to help you prepare the monthly adjusting journal entries required. Prepare and post the adjusting journal entries using the forms provided. Please note, not all of the information to complete the adjusting journal entries is provided so you must review the accounts in the Unadjusted Trial Balance. 5. Using the Trial Balance form, prepare the Adjusted Trial Balance
15. To: YOUR NAME Corporation Date: October 31, 2018 A count of office supplies was conducted and it is determined $1,500 worth of supplies was used during the month
16. To: YOUR NAME Corporation Date: October 31, 2018 It was determined that $400 of the $1,200 received from Knox Ltd has been earned during the month
17. YOUR NAME Corporation Invoice # 0003 YOUR ADDRESS Date October 31, 2018 Calgary, AB T2X 1X1 TO: New Customer New Address Calgary, AB T1L 3H9 Provided Advertising Services during October 2018 200.00 Payment due in 30 days Thank you for your business
6. Using the Financial Statement forms, prepare the: a. Income Statement b. Statement of Changes in Equity c. Balance Sheet / Statement of Financial Position For the first month of operations for YOUR NAME Corporation
In: Accounting
Required:
Use the following information to complete Armando and Lourdes Gonzales’s 2016 federal income tax return. If information is missing, use reasonable assumptions to fill in the gaps.
You may need the following forms and schedules to complete the project: Form 1040, Schedule A, Schedule B, Schedule C, Schedule D, Schedule E, Schedule SE, Form 2106-EZ, Form 4562 (for the dental practice), Form 4562 (for the rental property), Form 4797, Form 8863, Form 8949.
Facts:
Armando Z. and Lourdes K. Gonzales are married and file a joint return. Armando is self-employed as a dentist, and Lourdes is a college professor. Armando and Lourdes have three children. The oldest is Ricardo, who lives at home. Ricardo is a law student at the University of Cincinnati and worked part time during the year, earning $1,500, which he spent for his own support. Armando and Lourdes provided $6,000 toward Ricardo’s support (including $4,000 for Ricardo’s fall tuition). They also provided over half the support of their daughter, Selena, who is a full-time student at Edgecliff College in Cincinnati. Selena worked part time as an independent contractor during the year, earning $3,200. Selena lived at home until she was married in December 2016. She filed a joint return with her husband, Tony, who earned $20,000 during the year. Felipe is the youngest and lived in the Gonzales’s home for the entire year. The Gonzaleses provide you with the following additional information:
Armando and Lourdes would like to take advantage on their return of any educational expenses paid for their children.
The Gonzaleses do not want to contribute to the presidential election campaign.
The Gonzaleses live at 621 Franklin Avenue, Cincinnati, Ohio 45211.
Armando’s birthday is 3/5/1958 and his Social Security number is 333-45-6666.
Lourdes’s birthday is 4/24/1961 and her Social Security number is 566-77-8888.
Ricardo’s birthday is 11/6/1993 and his Social Security number is 576-18-7928.
Selena’s birthday is 2/1/1997 and her Social Security number is 575-92-4321.
Felipe’s birthday is 12/12/2004 and his Social Security number is 613-97-8465.
The Gonzaleses do not have any foreign bank accounts or trusts.
Lourdes is a lecturer at Xavier University in Cincinnati, where she earned $30,000. The university withheld federal income tax of $3,375, state income tax of $900, Cincinnati city income tax of $375, $1,860 of Social Security tax, and $435 of Medicare tax. She also worked part of the year for Delta Airlines. Delta paid her $10,000 in salary, and withheld federal income tax of $1,125, state income tax of $300, Cincinnati city income tax of $125, Social Security tax of $620, and Medicare tax of $145.
The Gonzaleses received $800 of interest from State Savings Bank on a joint account. They received interest of $1,000 on City of Cincinnati bonds they bought in January with the proceeds of a loan from Third National Bank of Cincinnati. They paid interest of $1,100 on the loan. Armando received a dividend of $540 on General Bicycle Corporation stock he owns. Lourdes received a dividend of $390 on Acme Clothing Corporation stock she owns. Armando and Lourdes received a dividend of $865 on jointly owned stock in Maple Company. All of the dividends received in 2016 are qualified dividends.
Armando practices under the name “Armando Z. Gonzales, DDS.” His business is located at 645 West Avenue, Cincinnati, Ohio 45211, and his employer identification number is 01-2222222. Armando’s gross receipts during the year were $111,000. Armando uses the cash method of accounting for his business. Armando’s business expenses are as follows:
Advertising $ 1,200
Professional dues 490
Professional journals 360
Contributions to employee benefit plans 2,000
Malpractice insurance 3,200
Fine for overbilling State of Ohio for work performed on welfare patient 5,000
Insurance on office contents 720
Interest on money borrowed to refurbish office 600
Accounting services 2,100
Miscellaneous office expense 388
Office rent 12,000
Dental supplies 7,672
Utilities and telephone 3,360
Wages 30,000
Payroll taxes 2,400
In June, Armando decided to refurbish his office. This project was completed and the assets placed in service on July 1. Armando’s expenditures included $8,000 for new office furniture, $6,000 for new dental equipment (seven-year recovery period), and $2,000 for a new computer. Armando elected to compute his cost recovery allowance using MACRS. He did not elect to use §179 immediate expensing, and he chose to not claim any bonus depreciation.
Lourdes’s mother, Maria, died on July 2, 2011, leaving Lourdes her entire estate. Included in the estate was Maria’s residence (325 Oak Street, Cincinnati, Ohio 45211). Maria’s basis in the residence was $30,000. The fair market value of the residence on July 2, 2011, was $155,000. The property was distributed to Lourdes on January 1, 2012. The Gonzaleses have held the property as rental property and have managed it themselves. From 2012 until June 30, 2016, they rented the house to the same tenant. The tenant was transferred to a branch office in California and moved out at the end of June. Since they did not want to bother finding a new tenant, Armando and Lourdes sold the house on June 30, 2016. They received $140,000 for the house and land ($15,000 for the land and $125,000 for the house), less a 6 percent commission charged by the broker. They had depreciated the house using the MACRS rules and conventions applicable to residential real estate. To compute depreciation on the house, the Gonzaleses had allocated $15,000 of the property’s basis to the land on which the house is located. The Gonzaleses collected rent of $1,000 a month during the six months the house was occupied during the year. They incurred the following related expenses during this period:
Property insurance $500
Property taxes 800
Maintenance 465
Depreciation (to be computed) ?
The Gonzaleses sold 200 shares of Capp Corporation stock on September 3, 2016, for $42 a share (minus a $50 commission). The Gonzaleses received the stock from Armando’s father on June 25, 1980, as a wedding present. Armando’s father originally purchased the stock for $10 per share on January 1, 1968. The stock was valued at $14.50 per share on the date of the gift. No gift tax was paid on the gift.
Lourdes is required by Xavier University to visit several high schools in the Cincinnati area to evaluate Xavier University students who are doing their practice teaching. However, she is not reimbursed for the expenses she incurs in doing this. During the spring semester (January through April 2016), she drove her personal automobile 6,800 miles in fulfilling this obligation. Lourdes drove an additional 6,700 personal miles during 2016. She has been using the car since June 30, 2015. Lourdes uses the standard mileage method to calculate her car expenses.
Armando and Lourdes have given you a file containing the following receipts for expenditures during the year:
Prescription medicine and drugs (net of insurance reimbursement) $ 376
Doctor and hospital bills (net of insurance reimbursement) 2,468
Penalty for underpayment of last year’s state income tax 15
Real estate taxes on personal residence 4,762
Interest on home mortgage (paid to Home State Savings & Loan) 8,250
Interest on credit cards (consumer purchases) 595
Cash contribution to St. Matthew’s church 3,080
Payroll deductions for Lourdes’s contributions to the United Way 150
Professional dues (Lourdes) 325
Professional subscriptions (Lourdes) 245
Fee for preparation of 2015 tax return paid April 12, 2016 500
The Gonzaleses filed their 2015 federal, state, and local returns on April 12, 2016. They paid the following additional 2015 taxes with their returns: federal income taxes of $630, state income taxes of $250, and city income taxes of $75.
The Gonzaleses made timely estimated federal income tax payments of $1,500 each quarter during 2016. They also made estimated state income tax payments of $300 each quarter and estimated city income tax payments of $160 each quarter. The Gonzaleses made all fourth-quarter payments on December 31, 2016. They would like to receive a refund for any overpayments.
Armando and Lourdes have qualifying insurance for purposes of the Affordable Care Act (ACA).
In: Accounting