Question 1) Microscopy. Give realistic examples for (i) standard light microscopy, (ii)

immunofluorescence microscopy, and (iii) electron microscopy on how these three distinct forms of

microscopy can be used to examine biological questions in cell and molecular biology. Indicate

limitations for these techniques, including if living cells or tissue or fixed (dead) samples are involved,

what resolution is reasonably possible (smallest object that can be seen) and if special reagents such as

antibodies are needed.

The following sample observations were randomly selected:

X) 6     5    4 6   10

Y) 4      6     5   2    11

a.) Determine the 0.95 confidence interval for the mean predicted when x=9.

[                 ,                ]

b.) Determine the 0.95 prediction interval for an individual predicted when x=9

[               ,                 ]

Caley Inc. owns a building with a carrying amount of $1.5 million, as at January 1, 2017. On that date, Caley s management determined that the building s location is no longer suitable for the company s operations and decided to dispose of the building by sale. Caley is preparing financial statements for the fiscal year ending December 31, 2017. As at that date, management had an authorized plan in place to sell the building, the building met all criteria for classification as held for sale, and the building s estimated fair value less costs to sell was $1 million. The building s depreciation expense for 2017 would amount to $200,000. (a) Prepare the journal entry(ies) required on December 31, 2017, if any. (b) Discuss how the building would be classified on the December 31, 2017 statement of financial position if Caley prepared financial statements in accordance with IFRS. (c) Discuss how the building would be classified on the December 31, 2017 statement of financial position if Caley prepared financial statements in accordance with ASPE.

Discuss factors that managers consider before they want to raise new capital be it debt or euqity (500Words)

Give some advantages of equity capital over debt (400words)

Thank You

Near the end of 2017, the management of Babalu Musical Instrument Co., a new merchandising company, prepared the following estimated balance sheet for December 31, 2017.

BABALU MUSICAL INSTRUMENT COMPANY Estimated Balance Sheet December 31, 2017
Assets			Liabilities and Equity
Cash		$36,000	Accounts payable	$365,000
Accounts receivable		520,000	Bank loan payable	15,000
Inventory		165,000	Taxes payable (due   3/15/2018)	91,000
Total current assets		721,000	Total liabilities		$471,000
Equipment	$538,000		Common stock	474,500
Less accumulated   depreciation	67,250	470,750	Retained earnings	246,250
			Total stockholders' equity		720,750
Total assets		$1,191,750	Total liabilities and equity		$1,191,750

To prepare a master budget for January, February, and March of 2018, management gathers the following information.

a.	Babalu Musical’s single product is purchased for $30 per unit and resold for $55 per unit. The expected inventory level of 5,500 units on December 31, 2017, is more than management’s desired level for 2018, which is 20% of the next month’s expected sales (in units). Expected sales are: January, 7,250 units; February, 8,750 units; March, 11,500 units; and April, 10,000 units.
b.	Cash sales and credit sales represent 25% and 75%, respectively, of total sales. Of the credit sales, 70% is collected in the first month after the month of sale and 30% in the second month after the month of sale. For the December 31, 2017, accounts receivable balance, $125,000 is collected in January and the remaining $395,000 is collected in February.
c.	Merchandise purchases are paid for as follows: 20% in the first month after the month of purchase and 80% in the second month after the month of purchase. For the December 31, 2017, accounts payable balance, $85,000 is paid in January and the remaining $280,000 is paid in February.
d.	Sales commissions equal to 20% of sales are paid each month. Sales salaries (excluding commissions) are $60,000 per year.
e.	General and administrative salaries are $144,000 per year. Maintenance expense equals $2,200 per month and is paid in cash.
f.	Equipment reported in the December 31, 2017, balance sheet was purchased in January 2017. It is being depreciated over eight years under the straight-line method with no salvage value. The following amounts for new equipment purchases are planned in the coming quarter: January, $34,000; February, $98,000; and March, $29,500. This equipment will be depreciated under the straight-line method over eight years with no salvage value. A full month’s depreciation is taken for the month in which equipment is purchased.
g.	The company plans to acquire land at the end of March at a cost of $145,000, which will be paid with cash on the last day of the month.
h.	Babalu Musical has a working arrangement with its bank to obtain additional loans as needed. The interest rate is 12% per year, and interest is paid at each month-end based on the beginning balance. Partial or full payments on these loans can be made on the last day of the month. The company has agreed to maintain a minimum ending cash balance of $27,588 in each month.
i.	The income tax rate for the company is 30%. Income taxes on the first quarter’s income will not be paid until April 15.

Requirements:

Prepare a master budget for each of the first three months of 2018; include the following component budgets (show supporting calculations as needed directly behind that budget, and round amounts to the nearest dollar):

1.) Monthly sales budgets (showing both budgeted unit sales and dollar sales).

2.) Monthly merchandise purchases budgets.

3.) Monthly selling expense budgets.

4.) Monthly general and administrative expense budgets.

5.) Monthly capital expenditures budgets.

6.) Monthly cash budgets.

7.) Budgeted income statement for the entire first quarter (not for each month).

8.) Budgeted balance sheet as of March 31, 2018

​(Net present value​ calculation)  Big​ Steve's, makers of swizzle​ sticks, is considering the purchase of a new plastic stamping machine. This investment requires an initial outlay of ​$105,000 and will generate net cash inflows of ​$20,000 per year for 8 years.

a.  If the discount rate is 7 ​percent, then the​ project's NPV is ​$______. ​(Round to the nearest​ dollar.) The project should be accepted because the NPV is (positive/negative) and therefore (adds/does not add) value to the firm.  

b.  If the discount rate is 17 ​percent, then the​ project's NPV is ​$_____. ​(Round to the nearest​ dollar.) The project should be accepted because the NPV is (positive/negative) and therefore (adds/does not add) value to the firm.  ​  

c.  This​ project's internal rate of return is ____%. ​(Round to two decimal​ places.) If the​ project's required discount rate is 7%, then the project (should/ should not) be accepted, because the IRR is (higher/lower than) than the required discount rate. If the​ project's required discount rate is 17​%, then the project (should/should not) be ​accepted, because the IRR is (higher/ lower than) than the required discount rate.    

GPA is approximately normally distributed for all students that have been accepted to UCLA. The average gpa is 4.0 with standard deviation of .2.

a) What % of admitted students had a gpa lower than 3.5.

b)What percent had a gpa above 4.1

c)What gpa represents the top 10% of all students

Need to construct ANOVA table in R using the below information

We have five groups and three observations per group. The group means Exercise 3.4 are 6.5, 4.5, 5.7, 5.7, and 5.1, and the mean square for error is .75. Compute an ANOVA table using R for these data

12. A not-for-profit agency has elected not to capitalize its contributed collections (has not elected to list the value of the collections in the Statement of Financial Position).   A new collection valued at $10,000 was received this year. How will this affect the financial statements?

                a.     a revenue entry of $10,000 will be included in this year’s statements

                b.    a revenue entry of $5,000 will be included because the agency wishes to be conservative, in this year’s statements

                c.     no revenue will be included in this year’s statements

               

13. A donor had previously donated $2,000 to a not-for-profit entity, stipulating that the gift must be used to finance the annual Fall Harvest Festival, thus the funds were placed in temporarily held assets at the time of receipt. The Festival is held and the gift is used for the stipulated purpose. How will the expenses be recorded and what is the effect on net assets?                                                                                   

                a.     The expense is reported in the temporarily restricted column of the statement of activities. Temporarily restricted net assets are increased, and unrestricted net assets are decreased by the amount of the donation.

                b.    The expense is reported in the unrestricted column of the statement of activities.

                c.     The expense is reported in the unrestricted column of the statement of activities. Unrestricted net assets are increased, and temporarily restricted net assets are decreased by the amount of the donation.

14. A not-for-profit museum’s governing board decides to set aside $50,000 in a separate fund called the Visitor Study Fund which will be used to finance a study on the exhibit viewing interests of the museum’s patrons. In which net asset classification of the museum's Statement of Financial Position should this fund be reported?

                a.     Unrestricted

                b.    Temporarily restricted

                c.     Permanently restricted

                d.    Endowment funds

15. A not-for-profit maintains a Shelter Fund to account for its extensive program of financial assistance to individuals needing to pay for temporary housing. The Shelter Funds are derived from many sources, including both donations and amounts set aside by the agency’s governing board. When it prepares its statement of financial position, how should the agency classify the net assets of the Shelter Fund?

                a.     All net assets should be classified as temporarily restricted.

                b.    All net assets should be classified as permanently restricted.

                c.     Net assets should be classified as either temporarily or permanently restricted, depending on the restrictions imposed by the governing board and the donors.

                d.    Net assets set aside by the governing board should be classified as unrestricted, and net assets from donations should be classified as temporarily or permanently restricted, depending on the nature of the donor-imposed restrictions.

16. A not-for-profit entity that conducts numerous programs receives investments as a donation. The donor, in a letter accompanying the donation, states that the principal of the donation must be maintained intact permanently, and that the income from the investment must be used to finance research in developing a onetime flu shot vaccination. If the entity receives income of $8,000 from these investments, how should be income be reported?

                a.     as an increase in unrestricted net assets

                b.    as an increase in temporarily restricted net assets

                c.     as an increase in permanently restricted net assets

                d.    as an increase in any of the net asset classifications directed by the entity's trustees

17. A not-for-profit entity receives equipment having a fair value of $50,000 as a gift. How should the gift be reported in the entity's financial statements?

                a.     as an asset and as an increase in permanently restricted net assets

                b.    as an asset and as an increase in unrestricted net assets

                c.     as a footnote only, because gifts of equipment are not be reported on the face of financial statements

                d.    as an asset and as an increase in temporarily restricted net assets

Contribution Margin, Break-Even Sales, Cost-Volume-Profit Chart, Margin of Safety, and Operating Leverage

Belmain Co. expects to maintain the same inventories at the end of 20Y7 as at the beginning of the year. The total of all production costs for the year is therefore assumed to be equal to the cost of goods sold. With this in mind, the various department heads were asked to submit estimates of the costs for their departments during the year. A summary report of these estimates is as follows:

		Estimated Fixed Cost			Estimated Variable Cost (per unit sold)
Production costs:
	Direct materials				$19
	Direct labor				13
	Factory overhead	$82,900			10
Selling expenses:
	Sales salaries and commissions	17,200			4
	Advertising	5,800
	Travel	1,300
	Miscellaneous selling expense	1,400			4
Administrative expenses:
	Office and officers' salaries	16,800
	Supplies	2,100			2
	Miscellaneous administrative expense	2,100			2
	Total	$129,600			$54

It is expected that 6,400 units will be sold at a price of $108 a unit. Maximum sales within the relevant range are 8,000 units.

Required:

1. Prepare an estimated income statement for 20Y7.

Belmain Co.
Estimated Income Statement
For the Year Ended December 31, 20Y7
			$
Cost of goods sold:
		$
Total cost of goods sold
Gross profit			$
Expenses:
Selling expenses:
	$
Total selling expenses		$
Administrative expenses:
	$
Total administrative expenses
Total expenses
Income from operations			$

2. What is the expected contribution margin ratio? Round to the nearest whole percent.
%

3. Determine the break-even sales in units and dollars.

Units	units
Dollars	units

4. Construct a cost-volume-profit chart on your own paper. What is the break-even sales?
$

5. What is the expected margin of safety in dollars and as a percentage of sales?

Dollars:	$
Percentage: (Round to the nearest whole percent.)		%

6. Determine the operating leverage. Round to one decimal place.

Assume that the City of Coyote has already produced its financial statements for December 31, 2017, and the year then ended. The city's general fund was only for education and parks. Its capital projects funds worked with each of these functions at times during the current year. The city also had established an enterprise fund to account for its art museum.

The government-wide financial statements indicated the following figures:

Education reported net expenses of $748,000.

Parks reported net expenses of $151,000.

Art museum reported net revenues of $54,000.

General government revenues for the year were $1,053,000 with an overall increase in the city's net position of $208,000.

The fund financial statements indicated the following for the entire year:

The general fund reported a $35,250 increase in its fund balance.

The capital projects fund reported a $54,500 increase in its fund balance.

The enterprise fund reported a $62,000 increase in its net position.

The CPA firm of Abernethy and Chapman has been asked to review several transactions that occurred during 2017 and indicate how to correct any erroneous reporting and the impact of each error. View each of the following situations as independent.

The City of Coyote mailed property tax bills for 2018 to its citizens during August 2017. Payments could be made early to receive a discount. The levy becomes legally enforceable on February 15, 2018. All money received must be spent during 2018 or later. The total assessment is $328,000, and 30 percent of that amount is collected in 2017 less a 10 percent discount. The city expects to receive all remaining money during 2018 with no discount. During 2017, the government increased cash and a revenue for the amount received. In addition, a receivable account and an unavailable revenue account for $229,600 were recognized.

In the general information above, an overall increase in the city's net position of $208,000 was found on the government-wide financial statements. What was the correct overall change in the city's net position as reported on the government-wide financial statements?

In the general information above, an overall increase of $35,250 was reported in the general fund balance. What was the correct change during 2017 in the general fund's balance?

1. Customer service delivery time: The Alhambra Restaurant in Ottawa, specializing in ethnic fast food, opened for business just one year ago. It has been a hectic first year for the owner as it often is for small business entrepreneurs in their first 12 months of business. Although the year has been somewhat successful (with the owner averaging $1000 net profit per month after all deductions and expenses), the owner is unhappy with the length of time it has been taking staff to provide customer service (service time at the restaurant is measured from the time the customer enters the restaurant to the moment the customer leaves the counter with their completed food order). The design of all aspects of the restaurant from kitchen layout to placement of service counters was supposed to minimize the time required to serve customers. The restaurant design team was convinced that the restaurant design would permit the owner to achieve an average customer service delivery time of approximately 7 minutes. Given the owner’s concern that the design might not be meeting this objective, the design team commissioned a consultant to conduct a small study examining customer service delivery time. A sample of 20 restaurant customers was selected and the customer service delivery time was recorded to the nearest minute (see table below).                  

5	6	7	10	6	4	7	6	8	5
11	8	7	9	7	8	8	7	9	3

(a) Does the empirical evidence suggest that it takes significantly longer on average to service customers than the 7 minutes anticipated by the design team? Construct a 90% confidence interval estimate of the average customer service delivery time at the Alhambra? Interpret the meaning of this interval in plain, non-technical language (no jargon). Ensure that your non-technical interpretation of these results clearly, concisely, yet comprehensively addresses the owner’s concerns.

(b)         Write a brief business report communicating what your consulting team has attempted to do to the head of the Alhambra design team. Remember that the head of the design team does not understand statistical jargon. (One of her staff members does understand statistics and will be looking to ensure that you have conducted a good study, that you have performed a valid analysis of your data, and that your interpretation is appropriate for your study results.) Ensure that your report is thorough, comprehensive, clear, yet concise. Evaluation criteria: quality of writing, clarity, usefulness, comprehensiveness, accuracy, completeness, etc. Attach your typed business report to your assignment

The following table represents short run cost-revenue information (in dollars) for a firm in a competitive market.

Q	P	TR	MR	MC	TC	Total Profit
0		0	N/A	N/A	1000
1		200			1200
2		400			1340
3		600		60
4		800			1420
5		1000			1440
6		1200		60
7		1400		80	1580
8		1600		140
9		1800
10		2000

(a) Fill in all the blanks above using the following information: The Market Price is $200 per unit of output, the VC of producing 9 units of output is $920, and the ATC of producing 10 units of output is $220

(b) Where does diminishing returns start? Explain your answer.

(c) What is the Fixed Costs for this firm? Explain your answer.

(d) In the Short Run, if this firm would go into production, determine the profit maximizing (or loss minimizing) level of output and profit amount.

(e) In the Short Run, if this firm would instead shutdown without going into production, determine its production amount and profit amount.

(f) Please determine the best course of action for this firm in the Short Run. Please explain your reasoning.

(g) Based on the data above, in the Long Run, explain what this firm should do and why the firm should pick this course of action.

Consider a simple poll that is measuring the proportion of citizens that hold a particular political belief. What is a conservative, "worst case scenario" sample size if you want the margin of error to be 5.7%?

Mike and Ike’s are a popular oblong fruit-flavored chewy candies that come in several flavors, cherry, orange, lime, lemon, and strawberry. Recently, Mike and Ike have been receiving customer complaints that the candy packages have many more orange and lime-flavored candies, which are their least favorite. The company believes these claims are false and seeks to show customers that the average number of candies per package are equal amongst the different flavors. The data collected by the company is found in the excel file MikeIke .Run the appropriate tests and place the screen shot of your MiniTab or excel output below.

Run all tests at the 5% significance level

When running a chi square test for association, you MUST check off “each cell’s contribution to Chi-Square” in MiniTab (this is found by selecting “statistics” when in the test dialog box). If using Excel you must complete these by hand within excel. When running a one-way or two-way ANOVA test, also perform a Fisher’s LSD comparison test for any significant factors, at the 5% significance level.

Cherry Orange Lime Lemon Strawberry

14 8 38 37 8

12 6 14 22 12

14 17 11 29 20

0 12 34 36 18

16 12 16 13 17

8 18 14 34 7

4 17 35 9 15

3 8 19 3 6

15 18 35 25 16

1 18 18 30 12

22 12 37 34 19

16 20 23 25 16

14 11 25 0 10

16 16 11 1 17

13 9 32 0 11

5 19 20 34 8

4 19 15 34 11

14 8 31 19 10