Mills Corporation acquired as a long-term investment $235 million of 8% bonds, dated July 1, on July 1, 2021. Company management has classified the bonds as an available-for-sale investment. The market interest rate (yield) was 6% for bonds of similar risk and maturity. Mills paid $270 million for the bonds. The company will receive interest semiannually on June 30 and December 31. As a result of changing market conditions, the fair value of the bonds at December 31, 2021, was $260 million.

1. & 2. Prepare the journal entry to record Mills’ investment in the bonds on July 1, 2021 and interest on December 31, 2021, at the effective (market) rate.
3. At what amount will Mills report its investment in the December 31, 2021, balance sheet?
4. Suppose Moody's bond rating agency upgraded the risk rating of the bonds, and Mills decided to sell the investment on January 2, 2022, for $280 million. Prepare the journal entries required on the date of sale.

4.1 Record the fair-value adjustment.

4.2 Record any reclassification adjustment.

4.3 Record the sale of the investment by Mills.

How does accreditation influence quality improvement in healthcare?

Which coil, primary or secondary, has more windings in a step-up transformer? Explain. [A step up transformer has a higher voltage output from the secondary coil than is input to the primary coil.]

Please do this in visual studio C++. Overview In this programming challenge, you will create an Employee Tree application. Instructions Begin this assignment by writing your own version of a class template that will create a binary tree that can hold values of any data type. Design an EmployeeInfo class that holds the following employee information: Employee ID Number (int) Employee Name (string) Next, use the template you designed to implement a binary tree whose nodes hold an instance of the EmployeeInfo class. The nodes should be sorted on the Employee ID number. Test the binary tree by inserting nodes with the following information: Employee ID Number Name 1021 John Williams 1057 Bill Witherspoon 2487 Jennifer Twain 3769 Sophia Lancaster 1017 Debbie Reece 1275 George McMullen 1899 Ashley Smith 4218 Josh Plemmons Your program should allow the user to enter an ID number, then search the tree for the number. If the number is found, it should display the employee’s name. If the node is not found, it should display a message indicating so.

Types of Interview Questions

I. Getting Acquainted

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II. Experience & Qualifications

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III. About the Company

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IV. About the Future

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V. Challenging

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VI. Situational

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VII. Behavioral

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VIII. Salary

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IX. Asking your own question

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A 22.3 kg child rides a 0.800 kg potato sack down a 4.40 m high slide. If the child starts from rest and has a speed of 2.50 m/s at the bottom of the slide, what is the change in thermal energy of the child on their potato sack and the slide?

a) 1.07×10³ J

b) 996 J

c) 72.2 J

d) 924 J

Ba(NO₃)₂   +   NaIO₃   +   H₂O   →   Ba(IO₃)₂·H₂O   +   NaNO₃

5.274 g of barium iodate monohydrate was synthesized by a student by adding 30.00 mL of 5.242 x 10^-1 M Ba(NO₃)₂ to 50.00 mL of 8.221 x 10^-1 M NaIO₃.  

Calculate the theoretical yield of  Ba(IO₃)₂·H₂O   in grams.

Short Report and/or Proposal. Reports and proposals are a fact of life in the business world today. They are important because they convey needed information, and they help decision-makers solve problems. Organizing information into a meaningful report is an important skill you will want to acquire in your field of business.

Both managers and employees must occasionally write reports that justify or recommend something such as buying equipment, changing a procedure, hiring an employee, consolidating departments, or investing funds.

This weeks writing assignment will be a short internal proposal in Memo format for your instructor outlining a problem in business and recommending a solution.

Board Company has a foreign subsidiary that began operations at the start of 2017 with assets of 139,000 kites (the local currency unit) and liabilities of 68,000. During this initial year of operation, the subsidiary reported a profit of 33,000 kites. It distributed two dividends, each for 5,700 kites with one dividend declared on March 1 and the other on October 1. Applicable exchange rates for 1 kite follow:

1. Assume that the kite is this subsidiary’s functional currency. What translation adjustment would Board report for the year 2017?

2. Assume that on October 1, 2017, Board entered into a forward exchange contract to hedge the net investment in this subsidiary. On that date, Board agreed to sell 270,000 kites in three months at a forward exchange rate of $0.72/1 kite. Prepare the journal entries required by this forward contract.

3. Compute the net translation adjustment for Board to report in accumulated other comprehensive income for the year 2017 under this second set of circumstances.

Brownstock pulp and associated black liquor is stored in the blowtank after batch kraft cooking. From the blow tank it is pumpe at 12% consistncy to a diffuser washer(Modified norden equal to 5) followed by a vaccum drum washer(modified norden equal to 3). The dilution factor for the washing operation is 2kg fresh water per kg of dry pulp. The pulp and wash liquor move countercurrently in three washers. after the drum washer the pulp becomes part of the countercurrently flowing wash water.

Calculate the washing efficiency E in % for the total washing operation using the formula below which is valid for 12% pulp consistency throughout the washing system: E=100(1-.(1364(DF))/(1+.1364(DF)N+1-1) N- total number of mixing stages DF- net amount of water added(kg/kg pulp)

Also calculate the overall washing efficiency for the entire system of washers and press.

E0=[TF+(1-TF)DR]100

TF=(Win - Wout )/ Win

W= (100- consistency)/consistency

DR=(Cv-Cs)/(Cv-Cw)

Cv= vat solid solution, Cw= wash solids concentration, Cs= solids concentration in sheet leaving water

Explain within participants design and matched participants design

Read the following description of an ethical dilemma. Belize is one of the most popular destinations for Quest customers because of its tropical climate, excellent fishing, snorkeling, and scuba diving in the Belize Barrier Reef, and top-notch hiking trails in the rain forests. However, the more people visit Belize, the more they threaten these natural attractions. Building structures such as airports, hotels, and roads for tourists means eliminating parts of the jungle and beaches and introduces pollution. Can Quest ethically continue to offer tours in Belize? If so, how? 3. Now you try it In the following space, describe how you would make a decision in this scenario and why.

What are the implications of the globalization of markets and the globalization of production? in 1-2 pages explain and provide examples. (donot copy/paste) must be at-least 1 page.