1. A corporation has 71,376 shares of $24 par stock outstanding that has a current market value of $312 per share. If the corporation issues a 4-for-1 stock split, the market value of the stock will fall to approximately

a.$17,844

b.$288

c.$78

d.$6

2. On January 1 of the current year, the Barton Corporation issued 9% bonds with a face value of $98,000. The bonds are sold for $95,060. The bonds pay interest semiannually on June 30 and December 31 and the maturity date is December 31, five years from now. Barton records straight-line amortization of the bond discount. The bond interest expense for the year ended December 31 is

a.$2,940

b.$735

c.$9,408

d.$8,820

3. A company with working capital of $840,000 and a current ratio of 4 pays a $135,000 short-term liability. The amount of working capital immediately after payment is

a.$840,000

b.$705,000

c.$135,000

d.$975,000

4. A company with 100,000 authorized shares of $4 par common stock issued 40,000 shares at $8. Subsequently, the company declared a 4% stock dividend on a date when the market price was $12 a share. What is the amount transferred from the retained earnings account to paid-in capital accounts as a result of the stock dividend?

a.$19,200

b.$32,000

c.$12,800

d.$48,800

5. The balance sheets at the end of each of the first two years of operations indicate the following:

Using the balance sheets for Kellman Company, if net income is $119,551 and interest expense is $31,114 for Year 2, and the market price of common shares is $34, what is the price-earnings ratio on common stock for Year 2 (rounded to two decimal places)?

a.1.96

b.10.69

c.10.21

d.17.35

Agatha Agate Inc. began business on January 1, 2013. At December 31, 2013, it had a $6,000
balance in the deferred tax liability account related to property, plant and equipment. The
equipment, purchased in 2013, cost $1,200,000. Agatha is depreciating the equipment on a
straight-line basis over six years for financial reporting purposes. The equipment is a Class 8 -20%
asset for tax purposes. In 2013 Agatha reported depreciation expense of $100,000 and calculated
CCA as $120,000. [Note: Agatha took 50% in the year of acquisition. Both depreciation and CCA will
be calculated at the full rates in 2014]. Agatha’s before tax income in 2014 was $80,000. Agatha
follows IFRS. Information about income includes the following:
a. Total rent paid in 2014 was $75,000 of which $25,000 was expensed in 2014. The remaining $50,000
represents prepaid rent, which will be expensed equally in 2015 and 2016. The full $75,000 was
deducted for tax purposes in 2014.
b. Agatha Agate Inc. pays $12,000 per year for a membership in a local golf club for the company’s
president.
c. The company now offers a one-year warranty on all merchandise sold. Warranty expenses for 2014 were
$12,000. Cash payments for warranty expense were $6,000 in 2014.

d. Meals and entertainment expenses (only 50% of which are ever deductible for tax purposes) were
$16,000 in 2014.
e. The current tax rate is 30% and the rate has not changed since Agatha began business.
Required: [16 marks]
i. Calculate the balance in the Deferred Tax Asset or Liability account at December 31, 2014 [4 marks]
ii. Calculate income tax payable for 2014 [5 marks]
iii. Prepare the journal entries to record income taxes for 2014 [2 marks]
iv. Prepare the income tax expense section of the income statement for 2014, beginning with Income before
income tax [3 marks]
v. Prepare the liability section of the Statement of Financial Position at December 31, 2014 for deferred
income taxes. [2 marks]

what determines when it is a good time for a company to raise or lower the price of their product using pricing of elasticity demand

An inorganic soil has a liquid limit of 35 and a plastic limit of 31. The following are also known:
Percent passing No. 4 sieve: 80
Percent passing No. 200 sieve: 10
D10 = 0.075 mm ; D30 = 0.37 mm ; D60 = 1.6 mm
Classify the soil using USCS. Give both the group symbol and group name.

Write a C program which adds up all the numbers between 1 and 50. Use any type of loop

Write a JavaScript program to implement the Least-Squares Linear Regression algorithm shown below, for an arbitrary set of ( x, y ) data points entered by the user.

Least-Squares Linear Regression: • Linear regression basically means finding the ( equation for the ) straight line that is the closest “fit” to a set of ( x, y ) data points.

• Least-squares is a means of identifying the “best” fit between the line and the data. For each data point, the distance between the point and the line is calculated and squared, and the total of these squared distances is added up over all the data points. The straight line that yields the minimum value for this sum of squares is defined as the best fit.

• calculate the correlation coefficient, r, which is a metric for how well the line fits the data, and if the correlation is positive or negative. This value always lies between -1.0 and 1.0 inclusive. The closer it is to 1.0, the stronger the positive correlation; The closer to -1.0 the stronger the negative correlation; and if the coefficient is close to zero, then it shows a weak correlation ( if any ) between x and y.

The Algorithm: 1. Read in a series of ( x, y ) data pairs. While doing so, calculate the following sums:

• N = number of data pairs.

• Sx = ∑ x = Summation ( total ) of all X values.

• Sy = ∑ y = Summation ( total ) of all Y values.

• Sxx = ∑ x2 = Summation ( total ) of all X2 values.

• Syy = ∑ y2 = Summation ( total ) of all Y2 values.

• Sxy = ∑ xy = Summation ( total ) of all X∙Y values.

2. Then calculate: • Slope, m = ( N ∙ Sxy – Sx ∙ Sy ) / ( N ∙ Sxx – Sx ∙ Sx ) • Intercept, b = ( Sy – m ∙ Sx ) / N

3. Report the best-fit line as y = m x + b

4. Finally calculate and report the correlation coefficient, r, as:

• ? = ? ∙ ???−?? ∙ ?? /√( ? ∙ ???−?? ∙ ?? ) ∙ ( ? ∙ ???−?? ∙ ?? )

Discuss different steps and approaches involved in estimating time? Please explain in brief the different steps involved in the Critical Path Model as part of Project Scheduling.

Please give answer in more than 400 words and prefer to paste from word or excel or type as plain text.

Matthew, Inc. owns 30 percent of the outstanding stock of Lindman Company and has the ability to significantly influence the investee’s operations and decision making. On January 1, 2018, the balance in the Investment in Lindman account is $419,000. Amortization associated with this acquisition is $15,600 per year. In 2018, Lindman earns an income of $135,000 and declares cash dividends of $45,000. Previously, in 2017, Lindman had sold inventory costing $30,400 to Matthew for $38,000. Matthew consumed all but 25 percent of this merchandise during 2017 and used the rest during 2018. Lindman sold additional inventory costing $41,800 to Matthew for $55,000 in 2018. Matthew did not consume 40 percent of these 2018 purchases from Lindman until 2019.

1. What amount of equity method income would Matthew recognize in 2018 from its ownership interest in Lindman?

2. What is the equity method balance in the Investment in Lindman account at the end of 2018?

Would you expect the ligand substitution reactions of transition metal ions to be faster or slower than those of lanthanide ions and the pre-transition metal ions? Explain why.

For the following reaction KClO3---->KCl+1/2 O2 assign oxidation states to each element on each side of the equation...reactants and products. Which element is oxidized? Which element is reduced? Reactants for K, Cl, and O please. Cl is not 5 to -1. i know the rest just need to know it for Cl

2.1. The following data are an i.i.d. sample from a Cauchy(θ, 1) distribution: 1.77, -0.23, 2.76, 3.80, 3.47, 56.75, -1.34, 4.24, -2.44, 3.29, 3.71, -2.40, 4.53, -0.07, -1.05, -13.87, -2.53, -1.75, 0.27, 43.21.
a. Graph the log likelihood function. Find the MLE for θ using the Newton–Raphson method. Try all of the following starting points: -11, -1, 0, 1.5, 4, 4.7, 7, 8, and 38. Discuss your results. Is the mean of the data a good starting point?
Please submit the code in R, thanks.

Describe how a temperate/lysogenic phage can contribute to disease, and give one example

Given that the vapor pressure of water is 17.54 Torr at 20 degrees celcius, calculate the vapor pressure lowering of aqueous solutions that are 1.70 m in (a) sucrose C12H22O11 and (b) Aluminum Chloride. Assume 100% dissosiation for electrolytes.

two duopoly markets with a homogeneous good have a demand function of P= 100 - Q. Their costs are TC1=50q1 and TC2= 40q2. The two firms collude. What are the producer surplus, consumer surplus and profit?