List 5 molecules and cell types that are shared and interconnect the Innate defenses of the body with the Acquired/Adaptive Immunity pathways. Define the defensive functions of each shared component and explain how they connect the immune and innate pathways.

List 5 molecules and cell types that are shared and interconnect the Innate defenses of the body with the Acquired/Adaptive Immunity pathways. Define the defensive functions of each shared component and explain how they connect the immune and innate pathways.

Below is the unadjusted trial balance for Gray Electronic Repair Services;
Gray Electronic Repair Services
Unadjusted Trial Balance
December 31, 2019

Account Title Debit Credit

Cash $ 7,480.00
Accounts Receivable 3,400.00
Service Supplies 1,500.00
Furniture and Fixtures 3,000.00
Service Equipment 16,000.00
Accounts Payable $ 9,000.00
Loans Payable 12,000.00
Mr. Gray, Capital 13,200.00
Mr. Gray, Drawing 7,000.00
Service Revenue 9,550.00
Rent Expense 1,500.00
Salaries Expense 3,500.00
Taxes and Licenses 370.00
Totals $ 43,750.00 $ 43,750.00
Assumes the following adjustments data have been done after
December, 2019
1. Supplies on hand $ 600
2. They provide a service for $2300 on account.
3. The company paid for its utility on account $800.
4. The company had accumulated depreciation $720.
5. The company buys new furniture $600.
6. They provide services to a client and receive $1500 cash immediately.
7. The company prepaid $2400 for insurance for 12 months starting from
1/1/2020.
8. The company buys new supplies for $300.
9. The company incurred rent expense for $300.
10. The company receives $800 from the client
You are required to prepare the following in worksheet format.

I. Adjusted Trail balance .
II. Income Statement .
III. Balance sheet (Financial Position) Statement .

Wilma’s Vegetable Market had the following transactions during 2012:

1.   Issued $25,000 of par value common stock for cash.

2.   Recorded and paid wages expense of $10,000.

3.   Acquired land by issuing common stock of par value $50,000.

4.   Declared and paid a cash dividend of $1,000.

5.   Sold a long-term investment (cost $3,000) for cash of $3,000.

6.   Recorded cash sales of $20,000.

7.   Bought inventory for cash of $2,000.

8.   Acquired an investment in IBM stock for cash of $6,000.

9.   Converted bonds payable to common stock in the amount of $10,000.

10. Repaid a 6 year note payable in the amount of $11,000.

What is the net cash provided by (used in) investing activities?

Steven, Inc., acquired a truck on January 1, 2016 for $40,000 cash. The truck was estimated to have a useful life of 10 years with no residual value, and the firm decided to use straight-line amortization. On January 1, 2017, management determined that the remaining useful life was actually only 6 more years. On June 30, 2018, the truck was sold for $25,000.

How much would Steven record as the value of the truck when it is acquired on January 1, 2016?

How much would Steven record as the amortization expense related to the patent for 2016?

Compute the amount of amortization that would be recorded for 2017.

Compute the amount of the loss that would be recorded upon the sale of the truck on June 30, 2018.

Thank you for your help!

Please answer question 1. Thank you.

You and your team are financial consultants who have been hired by a large, publicly traded electronics firm, Brilliant Electronics (BE), a leader in its industry. The company is looking into manufacturing its new product, a machine using sophisticated state of the art technology developed by BE’s R&D team, overseas. This overseas project will last five years. They’ve asked you to evaluate this project and to make a recommendation about whether or not the company should pursue it. BE’s management team needs your recommendation and the analysis used to arrive at it by no later than April 10, 2020.

The following market data on BE’s securities are current:

Debt: 210,000 6.4 percent coupon bonds outstanding, 25 years to maturity, selling or 108 percent of par; the bonds have $1000 par value each and make semi-annual payments

Common Stock: 8,300,000 shares outstanding, selling for $68 per share; beta=1.1

Preferred Stock: 450,000 shares of 4.5% preferred stock outstanding, selling or $81 per share

Market: 7 percent expected market risk premium; 3.5 percent risk-free rate

The company bought some land three years ago for $3.9 million in anticipation of using it as a toxic dump site for waste chemicals, but it built a piping system to safely discard the chemicals instead. The land was appraised last week for $4.4 million on an after-tax basis. In five years, the after-tax value of the land will be $4.8 million, but the company expects to keep the land for a future project. The company wants to build its new manufacturing plant on this land; the plant will cost $37 million to build.

At the end of the project (the end of year 5), the plant can be scrapped for $5.1 million. The manufacturing plant will be depreciated using the straight line method.

The company will incur $6,700,000 in annual fixed costs excluding depreciation. The plan is to manufacture 15,300 machines per year and sell them at $11,450 per machine; the variable production costs are $9,500 per machine. Selling price and costs are expected to remain unchanged over the life of the project.

BE uses PK Global (PKG) as its lead underwriter. PKG charges BE spreads of 8% on new common stock issues, 6% on new preferred stock issues, and 4% on new debt issues. PKG has included all direct and indirect issuance costs (along with its profit) in setting these spreads. BE’s tax rate is 35 percent. The project requires $1,300,000 in initial net working capital investment to get operational. Assume BE raises all equity for new projects externally (that is, BE does not use retained earnings).

The weighted average flotation cost is the sum of the weight of each source of funds in the capital structure of the company times the flotation costs, so:

fT = ($564.4/$827.65)(0.08) + ($36.45/$827.65)(0.06) + ($226.8/$827.65)(0.04) = 0.0682, or 6.82%

Thus the initial investment is increased by the amount of flotation costs:

(Amount raised)(1 – 0.0682) = $37,000,000

Amount raised = $37,000,000/(1 – 0.0682) = $39,708,092

a. A one-page executive summary for the CEO and CFO that provides the client with your recommendation regarding the project and the analysis that supports it.

b. The main body of the report which contains Excel spreadsheets and/or other supporting documentation that the CFO can review in order to gain a thorough understanding of your analysis and to assess its quality and accuracy. This documentation should explain how the consulting team calculated its answers to 1-4 below. It should be labeled in a manner that makes it easy to follow. Your analysis should include, and your recommendation should be based on, the following:

1) What is the NPV and IRR of the project? You will use these calculations to support your recommendation.

Hayes Industries purchased the following assets and constructed a building as well. All this was done during the current year. Assets 1 and 2: These assets were purchased as a lump sum for $100,000 cash. The following information was gathered. Description Initial Cost on Seller’s Books Depreciation to Date on Seller’s Books Book Value on Seller’s Books Appraised Value Machinery $100,000 $50,000 $50,000 $90,000 Equipment 60,000 10,000 50,000 30,000 Asset 3: This machine was acquired by making a $10,000 down payment and issuing a $30,000, 2-year, zero-interest-bearing note. The note is to be paid off in two $15,000 installments made at the end of the first and second years. It was estimated that the asset could have been purchased outright for $35,900. Asset 4: This machinery was acquired by trading in used machinery. (The exchange lacks commercial substance.) Facts concerning the trade-in are as follows. Cost of machinery traded $100,000 Accumulated depreciation to date of sale 40,000 Fair value of machinery traded 80,000 Cash received 10,000 Fair value of machinery acquired 70,000 Asset 5: Equipment was acquired by issuing 100 shares of $8 par value common stock. The stock had a market price of $11 per share. Construction of Building: A building was constructed on land purchased last year at a cost of $150,000. Construction began on February 1 and was completed on November 1. The payments to the contractor were as follows. Date Payment 2/1 $120,000 6/1 360,000 9/1 480,000 11/1 100,000 To finance construction of the building, a $600,000, 12% construction loan was taken out on February 1. The loan was repaid on November 1. The firm had $200,000 of other outstanding debt during the year at a borrowing rate of 8%. Record the acquisition of each of these assets.

Report 1.

"How A Tax On Chicken Changed The Playing Field For U.S. Automakers"

German families in the 60s loved cheap American-raised chicken. And Americans loved cheap VW Beetles. The report is about how a trade dispute over frozen chicken parts changed the American auto industry.

In the early '60s, the U.S. was going through a Beetle invasion - and no, not John, Paul, George and Ringo. German Beetles cars were everywhere in the late '50s and early '60s.Everybody had to have one Beetle, two Beetles. They had to have a Beetle plus a Volkswagen bus. And it became sort of a cult object.

Now, while the U.S. was falling in love with the Beetle, postwar Europe had arisen again and was starting to buy cheap, delicious frozen American chicken. In Germany, there's a lot of fast-food fried chicken places, and it's an extremely popular food. And the U.S., of course, at the time and probably today, is the world's most efficient producer of chickens.

In one year, sales of U.S. chicken in West Germany went up nearly 23 percent. Now German chicken farmers got all worried, so their government slapped a nearly 50 percent tariff on our chicken. In retaliation, we looked around for something we could tax, so we found German pickup trucks. And in 1963, the U.S. put a 25 percent tariff on all trucks imported from outside the U.S. It's called the chicken tax. The chicken tax is one of the most important determinants of how the industry looks today and how it operates today in the U.S.

That's because essentially from that point forward, U.S. pickup truck makers had no foreign competition. He says if not for the chicken tax, pickup trucks in general would be less expensive, there would be more choice. And they would be more fuel efficient on average. The flipside of that is we would have fewer plants in the U.S. building pickup trucks.

Question 1.

What type of trade barrier is this report discussing? Can you list another FOUR types of trade barriers?

Question 2.

Is the chicken tax against free trade? Why do you think the chicken tax is still needed today?

Report 2.

"Organic Farmers Call Foul On Whole Foods' Produce Rating System"

Nobody really likes to be graded. Especially when you don't get an A.

Some organic farmers are protesting a new grading system for produce and flowers that's coming into force at Whole Foods. They say it devalues the organic label.

The rating system is called "Responsibly Grown." And the company developed it as a way to give customers more information about how their food is grown, says Matt Rogers, a global produce coordinator for Whole Foods.

The labels on produce at Whole Foods always told shoppers what country or state supplied those vegetables, as well as whether it was grown organically.

The new rating system takes into account much more.

Whole Foods is asking its suppliers to pay a fee to get into the program, then answer a long questionnaire. There are questions about how they protect the soil and wildlife on their farms, whether they limit their use of pesticides, how they conserve energy and irrigation water and how they treat their workers.

Based on those answers, a farm's produce gets a grade: Unrated, Good, Better or Best. Those grades show up right beside each bin of produce on brightly colored stickers with the words: "Responsibly Grown."

Rogers says that more than 50 percent of the farms that have gone through this process so far have been rated "Good." "We have few examples of 'Best' ratings at this point," he says.

But here's what is making organic farmers angry. At a Whole Foods store in Washington, D.C., I found nonorganic onions and tomatoes, presumably grown with standard fertilizers and pesticides, that were labeled "Best." A few feet away, I found organic onions and tomatoes that were graded merely "Good" or just "Unrated."

For Vernon Peterson, who grows and packs organic fruit in Kingsburg, Calif., this is dumbfounding.

"Organic is responsibly grown, for goodness sake," he says. "Organic should be the foundation of anything that Whole Foods might do."

Whole Foods says its new rating system is a way to talk to farmers and customers about issues that the organic rules don't encompass, like water, energy, labor and waste.

Peterson says that organic certification is harder to get and means more than the new ratings from Whole Foods. Following the organic rules is expensive, and there are third-party auditors making sure that you follow those rules, he adds. There are no such outside auditors in the Whole Foods system.

Question 1:

What kind of perspective has Whole Food demonstrated on their corporate social responsibility, minimalist, cynical, defensive, or proactive?

Question 2:

Is "Responsibly Grown" a Philanthropy program, or a strategic CSR program?

Question 3:

What stakeholders may benefit from Whole Food's new rating system?

2. DesMoines Valley Company has two divisions, Computer Services and Consultancy Services. In addition to their external customers, each division performs work for the other division. The external fees earned by each division in 20X5 were $200,000 for Computer Services and $350,000 for Consultancy Services. Computer Services worked 3,000 hours for Consultancy Services, who, in turn, Consultancy Services worked 1,200 hours for Computer Services. The total costs of external services performed by Computer Services were $110,000 and $240,000 by Consultancy Services.

Required:

a.   Determine the operating income for each division and for the company as a whole if the transfer price from Computer Services to Consultancy Services is $15 per hour and the transfer price from Consultancy Services to Computer Services is $12.50 per hour.

b.   Determine the operating income for each division and for the company as a whole if the transfer price between divisions is $17 per hour.

c.   What are the operating income results for each division and for the company as a whole if the two divisions net the hours worked for each other and charge $12.50 per hour for the one with the excess? Which division manager prefers this arrangement?

3. Dow Company manufactures tables in U.S. The standard (budgeted) cost of one unit is shown below: