National Orthopedics Co. issued 9% bonds, dated January 1, with a face amount of $400,000 on January 1, 2021. The bonds mature on December 31, 2024 (4 years). For bonds of similar risk and maturity the market yield was 12%. Interest is paid semiannually on June 30 and December 31.

Required:
1. Determine the price of the bonds at January 1, 2021.
2. Prepare the journal entry to record their issuance by National on January 1, 2021.
3. Prepare an amortization schedule that determines interest at the effective rate each period.
4. Prepare the journal entry to record interest on June 30, 2021.
5. Prepare the appropriate journal entries at maturity on December 31, 2024

1. Create a NodeJS application having name
student (1 Point)
2. Use expressJS framework to create REST API to perform given
task. (1 Point)
3. Read the given users.json file and return the requested details
by client.
A. Endpoint /user?uid=? (4 Points)
Return JSON response having following fields
{
"id": 1,
"name": "john smith",
"email": "[email protected]",
"address": "street name, city, zipcode",
"phone": "1-770-736-8031"
}
If no user id found, then return
{
"message": "No user found"
}
B. Endpoint /users/all (4 Points)
Return all user details in ascending order (Use username
field as sorting key)

1a.A decrease in the discount rate:

a.will decrease the present value of future cash flows

b.will have no effect on net present value

c.is one method of compensating for reduced risk

d.will increase the present value of future cash flows

1b.The time it will take to earn back, in the form of cash inflows from operations, the initial dollars invested in a project is known as the:

a.accelerated recovery period

b.internal return period

c.payback period

d.accounting return period

1c.A company has gathered the following data on a proposed investment project:

Investment required in equipment      $30,000
Annual cash inflows                                          $6,000
Salvage value of equipment                                     0
Life of the investment                                   15 years
Required rate of return                                           10%

The company uses straight-line depreciation on all equipment.

The simple rate of return for the investment (rounded to the nearest tenth of a percent) is:

a.20.0%

b.10.0%

c.18.0%

d.13.3%

1d. Management is considering the purchase of a machine that would cost $360,000, would last for 7 years, and would have no salvage value. The machine would reduce labor and other costs by $78,000 per year. The company requires a minimum pretax return of 11% on all investment projects.

The net present value of the proposed project is closest to:

Present Value of $1              Present Value of Annuity
Periods    11%                       Periods      11%                                                     
    1       0.901                            1         0.901
2       0.812                            2        1.713
    3       0.731                            3         2.444
    4       0.659                            4         3.102
    5       0.593                            5         3.696
    6       0.535                            6         4.231
    7      0.482                             7         4.712
    8      0.434                             8          5.146
    9    0.391                             9          5.537
   10    0.352                            10          5.889
  

a.$15,646

b.$7,536

c.$89,588

d.$186,000

1e.Assume you can invest money at a 14% rate of return. How much money must be invested now in order to be able to withdraw $5,000 from this investment at the end of each year for 8 years, the first withdrawal occurring one year from now?

Present Value of $1              Present Value of Annuity
Periods    14%                       Periods      14%                                                     
    1       0.877                            1         0.877
2       0.769                            2        1.647
    3       0.675                            3         2.322
    4       0.592                            4         2.914
    5       0.519                            5         3.433
    6       0.456                            6         3.889
    7      0.400                             7         4.288
    8      0.351                             8          4.639
    9    0.308                             9          4.946
   10    0.270                            10          5.216

a.$23,195

b.$24,840

c.$21,440

d.$1,755

1f.Assuming a 14% interest rate, which of the following is closest to the total present value of the following payments?

Year 3    $12,000
Year 5    $10,000

Present Value of $1              Present Value of Annuity
Periods    14%                       Periods      14%                                                     
    1       0.877                            1         0.877
2       0.769                            2        1.647
    3       0.675                            3         2.322
    4       0.592                            4         2.914
    5       0.519                            5         3.433
    6       0.456                            6         3.889
    7      0.400                             7         4.288
    8      0.351                             8          4.639
    9    0.308                             9          4.946
   10    0.270                            10          5.216

a.$12,978

b.$13,290

c.$8,100

d.$32,054

Question 1:

Table 1. India’s trade

Table 2. India’s trading partners (2016)

In seven to ten sentences, discuss what the data in both tables tells you. For your discussion, you are free to focus on the data that you can effectively explain.

Compute Net Sales for problems 1-3

1. Sold merchandise to Sam, who charged the $3,000 purchase on his Visa. Visa charges a 2% credit card fee

2. On July 15, sold merchandise to Marie at an invoice price of $9,000; terms 3/10, n/30. On July 23, company collected payment from Marie

3. On July 20, sold merchandise to Emily at an invoice price of $4,000; terms 3/10, n/30. On July 21, Emily returned a portion of the merchandise because it was defective, valued at 500. On August 20, company collected payment from Emily

Record bad debt expense and write off & Prepare journal entry for problems 4-6

1. On November 13 of the current year, an account receivable for $98,000 was determined uncollectable and written off   

2. At year end, the appropriate bad debt expense adjustment of $20,000 was recorded

3. On 12/1, $200 payment was received for an account previously written off. (hint 4 journal entries)

Problem 1: Teenager Mike wants to borrow the car. He can ask either parent for permission to take the car. If he asks his mom, there is a 20% chance she will say ”yes,” a 30% chance she will say ”no,” and a 50% chance she will say, ”ask your father.” Similarly, that chances of hearing ”yes”/”no”/”ask your mother” from his dad are 0.1, 0.2, and 0.7 respectively. Imagine Mike’s efforts can be modeled as a Markov chain with state (1) talk to Mom, (2) talk to Dad, (3) get the car (”yes”), (4) strike out (”no”). Assume that once either parent has said ”yes” or ”no,” Mike’s begging is done.

1. Construct the one-step transition matrix for this Markov chain.

2. Identify the absorbing state(s) of the chain.

3. Determine the mean times to absorption.

4. Determine the probability that Mike will eventually get the car if (1) he asks Mon fist and (2) he asks Dad first. Whom should he ask first?

(EXCEL) DATA 1 :

THE QUESTIONS :

Q1\ The value of the test statisic ?

Q2\ The value of the p value of the test ?

Q3\ What is the H0 rejection region for the testing at the 1% level of significance ? t > ____

Q4/ interpret the result based on your Excel Outputs .

_________________________________________________________________

(EXCEL) DATA 2:

Group 1 Group 2 Group 3 Group 4

44 54 55 44

73 65 78 42

71 79 86 74

60 69 80 42

62 60 50 38

THE QUESTIONS :

Q1\ The value of the test statisic ?

Q2\ The value of the p value of the test ?

Q3\ What is the H0 rejection region for the testing at the 5% level of significance ? F >= ____

Q4/ interpret the result based on your Excel Outputs .

1. Calculate the free energy change of the following processes at 298 K from the given information. At what temperature range would each of these be spontaneous?: a) ∆H˚ = 293 kJ; ∆S˚ = -695 J/K

b) ∆H˚ = -1137 kJ; ∆S˚ = 0.496 kJ/K

c) ∆H˚ = -86.6 kJ; ∆S˚ = -382 J/K

2-. Given the following chemical reactions, determine the heat of hydrogenation for C3H4(g) + 2 H2(g)  C3H8(g), and write the balanced thermochemical equation corresponding to the overall reaction.

1) 2 H2(g) + O2(g) .....> 2 H2O(l) ∆H = -571.6 kJ/mol

2) C3H4(g) + 4 O2(g) .....> 3 CO2(g) + 2 H2O(l) ∆H = -1937 kJ/mol

3) C3H8(g) + 5 O2(g) ......> 3 CO2(g) + 4 H2O(l) ∆H = -2220 kJ/mol

3-  A reaction is first order and obeys the Arrhenius equation. If the rate constant at 298 K is 7.74x10-3 s -1 and the activation energy is 98 kJ/mol, what is the rate constant at 275 K? Assume A is constant over this temperature range.

George Kyparisis owns a company that manufactures sailboats. Actual demand for​ George's sailboats during each of the past four seasons was as​ follows:

                                                                                                            Year                                  

George has forecasted that annual demand for his sailboats in year 5 will equal

6 comma 0006,000

sailboats.  

Based on the given data and using the multiplicative seasonal​ model, the demand level for​ George's sailboats in the spring of year 5 will be

nothing

sailboats ​(enter a whole

​number).