Sociologists have long defined publics as the categorical opposite of crowds, diffuse rather than assembled. Political theories have characterized publics as discussion rather than action-oriented, deliberative rather than impulsive, rational rather than emotional.32 It is a term with many meanings, etymologically and conceptually. Political theorist Jeffrey Weintraub identifies four distinct usages of the term: public as in the political sphere; public in the economic sense of state ownership versus private ownership, public as sociability and as public space where it may occur, and public as contrasted to the private domestic sphere of family. The first sense of public is the primary focus here, the idea of publics, public opinion, public sphere and their relation to the state.The second plays a Introduction 11 part in the story insofar as media and entertainments are products and enterprises of private corporations who influence the representations of audiences.The third is intertwined with the concept of community and its opposite, with public places as sites of community, the mass and the consequences for forming political publics.The last is part of the story insofar as middle-class withdrawal or confinement to the domestic sphere has been implicated in the vitality of publics and the exclusions of women from publics.33 Publics in the political sense have been conceptualized as bound up with media. Unlike crowds, publics are dispersed and therefore necessitate means of communication. In one of the first formulations of the concept at the turn of the twentieth century, French theorist Gabriel Tarde linked publics to newspapers. More than a half century later, projecting his concept of public sphere onto eighteenth-century London and Paris, Jurgen Habermas also described print media playing an important role in the conversation of public houses and other public places.34The second characteristic feature of publics in both Tarde’s and Habermas’ concepts, was conversation. This reflects the consistent conceptualizing of publics in terms of discussion and the conceptual neglect of its relation to action. Indeed, most theorists have discussed public discussion as leading to "public opinion," not public action, with the presumption that elected officials of a democratic state would be influenced by opinion.
Compose two multiple-choice questions to test the understanding of the material covered in that section. Each question must be specifically and exclusively based on the section of the text and include four plausible answer options Briefly explain why you asked the question you did, and how you approached the task.

Auditors need to consider three risks for companies that process web-based sales transactions, including credit card payments: cybersecurity threats, revenue recognition, and compliance risks.

To mitigate the risk of cybersecurity threats, auditors can recommend implementing the latest encryption technologies and ensuring that all software and applications are up-to-date. For example, a mitigation strategy could be to implement two-factor authentication for customers that process credit card payments.

To mitigate the risk of revenue recognition, auditors need to ensure that companies are following the correct accounting policies and principles. A mitigation strategy could be to implement automatic fraud detection mechanisms to detect fraudulent transactions.

To mitigate compliance risks, auditors need to ensure that companies are following all the rules and regulations set by the government. A mitigation strategy could be to conduct regular audits of the company's financial statements and transactions to ensure compliance.

In summary, auditors can mitigate the risks of cybersecurity threats, revenue recognition, and compliance risks for companies that process web-based sales transactions by implementing appropriate mitigation strategies such as two-factor authentication, automatic fraud detection mechanisms, and regular audits.

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On March 5, 2013, the Dow Jones Industrial Average established a new high. The index closed at 16,634.53, which was up 154.20 that day. The percentage return of the stock market that day was 0.93%.

Dow Jones Industrial Average (DJIA) is a popular index that monitors the stock market's performance. It is also known as the stock market index. It is a weighted index, which means that stocks with a greater market value have a more significant effect on the index's performance than stocks with a lower market value. The formula for calculating the return on investment is as follows:

Return on Investment = (Current Price - Original Price) / Original Price × 100.

By using the above formula, calculate the return on investment for March 5, 2013, as follows:

Return on Investment = (16,634.53 - 16,480.33) / 16,480.33 × 100

Return on Investment = 154.20 / 16,480.33 × 100

Return on Investment = 0.0093 × 100

Return on Investment = 0.93%

Therefore, the return (in percent) of the stock market that day was 0.93%.

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Yes, my response to part e would change if the St. Cloud plant could use the facilities necessary to produce parts for job no. 110 for another job that could earn an incremental profit of $27,000.

The extra profit of $27,000 would make the St. Cloud plant an attractive option, and this would have to be taken into account when making a decision.

In order to determine the best course of action, an analysis would need to be conducted to compare the cost of production at the St. Cloud plant to the cost of production at other plants. The cost of labor, materials, overhead, and other production costs would need to be taken into consideration.

Additionally, the capacity of the St. Cloud plant and the demand for the new product would need to be evaluated to ensure that production would be successful. The decision should be made based on the total cost of production, considering the incremental profit of $27,000, and other factors.

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Over time, about the company's leverage is increasing and leverage has a U-shape. The correct option is A and C.

Leverage is those amount of debt in which the company has in its mix of debt and equity or basically its capital structure. That company with more debt than average for its organization is said to be highly leveraged.

The debt and leverage is affected the cash flow statement and balance sheet of that company or organization. The type of cash flow has three type which is operating cash flow, investing cash flow, and financing cash flow. The type of leverage is categorized into two main types which are financial and operating leverage.

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If a continuous review system is used, the value of Q and R is 71 units and 150 units respectively.

The continuous review system is used to monitor the inventory of the product continuously. In this method, the reorder point and order quantity are determined so that a minimum inventory level is maintained between the times when the order is placed and when the product is received. The maximum inventory level is also determined in this system.

The formula for finding the optimal order quantity in the continuous review system is:

Q* = √ (2DS / H)

Where Q* is the optimal order quantity, D is the annual demand, S is the setup cost per order, and H is the holding cost per unit per year.

The formula for the reorder point in the continuous review system is:

R = D * L

Where R is the reorder point, D is the daily demand, and L is the lead time.

If a continuous review system is used, the value of Q and R that should be used are:

Q* = √(2DS / H)

= √(2 * 2.5 * 24 / 0.2)

= 70.7 units (rounded to 71 units)

R = D * L

= 2.5 * 60

= 150 units

Note: The question is incomplete. The complete question probably is: The local Toyota dealer from problem 2 is considering installing either a Q or P system for inventory control. The past standard deviation of demand has been 2.5 units per month, and the replenishment lead time is two months. A 95 percent service level is desired. If a continuous review system is used, what is the value of Q and R that should be used?

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The statement of cash flows classifies cash receipts and cash payments into three different activities: operating, investing, and financing. The statement is true.

The statement of cash flows is a financial statement that provides information about a company's cash receipts and cash payments during a particular period. It classifies these cash flows into three activities: operating, investing, and financing.

Operating activities are the cash flows that are related to the company's primary business activities, such as sales and purchases of goods and services. Investing activities are the cash flows that are related to the acquisition and disposal of long-term assets, such as property, plant, and equipment. Financing activities are the cash flows that are related to the company's capital structure, such as issuance or repayment of debt, and issuance or repurchase of equity shares.

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The MAD for these four weeks is 16.25, the MSE is 281.25, and the MAPE is .178.

To calculate MAD (Mean Absolute Deviation), MSE (Mean Squared Error), and MAPE (Mean Absolute Percentage Error) for these four weeks, we need to first calculate the error, error squared, and percentage error for each week. These values are then used to calculate the MAD, MSE, and MAPE.

MAD = (Sum of absolute errors) / (Number of weeks)
= (|20| + |20| + |10| + |15|) / 4
= (65) / 4
= 16.25

MSE = (Sum of squared errors) / (Number of weeks)
= (400 + 400 + 100 + 225) / 4
= (1125) / 4
= 281.25

MAPE = (Sum of absolute percentage errors) / (Number of weeks)
= (.25 + .20 + .095 + .167) / 4
= (.712) / 4
= .178

Therefore, the MAD for these four weeks is 16.25, the MSE is 281.25, and the MAPE is .178.

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Given Information: Amount of perpetual 6% debt = $497,000EBIT in perpetuity = $127,000Unlevered cost of capital = 15%Tax rate = 40%Using APV method to calculate the value of the company with leverage Solution: APV Method APV method stands for Adjusted Present Value method.

APV method is a financial approach that calculates the net present value (NPV) of an investment as the sum of the NPVs of all related cash flows, including the impact of financing. It takes into account the value of debt tax shields and other financing side effects. In APV method, the following steps are involved:

1. Calculate the present value of free cash flows to the firm (FCFF) for each year of explicit forecast period.

2. Calculate the present value of tax shield (PVTS).

3. Add the present value of the tax shield to the present value of free cash flows to the firm (PVFCFF) to find the value of the firm.Calculations1. PV of FCFF The formula to calculate PV of FCFF is: PVFCFF = FCFF / (1 + k) where k = unlevered cost of capital FCFF = EBIT (1 - tax rate) + Depreciation - Capital expenditure - change in working capital The calculations are as follows: Year EBIT(1- tax rate)Depreciation Capital expenditure Change in working capitalFCFF$127,000(1 - 0.4)$0$0$0$76,200PVFCFFYear 1PVFCFF= $76,200 / (1+0.15) = $66,086.96(Note: The FCFF value remains constant throughout all years, hence we don't need to calculate for year 2 onwards)2. PV of Tax Shield PV of tax shield is the present value of the tax shield generated by interest tax-deductible payment on debt. The formula to calculate PV of tax shield is: PVTS = Tax shield / (1 + k) where k = unlevered cost of capital Tax shield = Interest payment x Tax rate Year Debt balance Interest payment Tax shield$497,000$29,820$11,928PVTSYear 1PVTS = $11,928 / (1+0.15) = $10,365.22(Note: The interest payment remains constant throughout all years, hence we don't need to calculate for year 2 onwards)

4. Value of the Firm The formula to calculate the value of the firm is: Value of the firm = PVFCFF + PVTS Value of the firm = $66,086.96 + $10,365.22Value of the firm = $76,452.18Therefore, the value of the company with leverage using APV method is $76,452.18.

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a. The journal entry for Dunbar Company on January 1, 2021, is as follows:  Lease Receivable $2,040,674,  Lease Revenue $2,040,674 . b. The journal entry for Dunbar Company on December 31, 2021, is as follows: Lease Expense $750,000 Lease Payable $750,000

The lease receivable is calculated by discounting the lease payments using the implicit rate of 6%. The present value of the lease payments over the four-year period is $7,793,000. Therefore, the monthly lease payment is $162,766 ($7,793,000/48).

The journal entry for Dunbar Company on December 31, 2021, is as follows: Lease Expense $750,000 Lease Payable $750,000 The lease payment of $750,000 is due to Mars on January 1, 2022.

However, since the lease is an operating lease, the lessee recognizes the lease expense for the period ending December 31, 2021. The lease expense is calculated as the total lease payments ($750,000 per year) divided by the number of periods (12 months).

Therefore, the lease expense for December 31, 2021, is $62,500 ($750,000/12). In summary, Dunbar Company recognized lease revenue of $2,040,674 on January 1, 2021, and lease expense of $62,500 on December 31, 2021.

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If Netflix offers live sports programming, how will this affect cash? Will cash go up or down? What is the rationale for your answer?

If Netflix offers live sports programming, it is likely that their cash will go down since they will have to spend money on acquiring the broadcasting rights and creating the infrastructure to stream the events. Even though it may increase their revenue, this will take some time to build up, and their cash balance will decrease in the short term due to the high costs involved.

What is the rationale for your answer?

Netflix will have to spend money to get the rights to broadcast the live sports events. The infrastructure required to stream the events would also need to be built. Therefore, their cash balance will decrease in the short term as a result of the high costs involved in offering live sports programming.

If Netflix offers live sports programming, how will this affect content assets? Will content assets go up or down? What is the rationale for your answer?

If Netflix offers live sports programming, content assets may go up as they will have more content to offer to their customers. However, the value of the content may not increase as much due to the high cost involved in acquiring the broadcasting rights.

What is the rationale for your answer?

If Netflix offers live sports programming, they will have more content to offer to their customers. However, since they will have to spend money on acquiring the broadcasting rights and creating the infrastructure to stream the events, the value of the content may not increase as much. Hence, it is difficult to determine whether content assets will go up or down.

If Netflix offers live sports programming, how will this affect property and equipment? Will property and equipment go up or down? What is the rationale for your answer?

If Netflix offers live sports programming, property and equipment may go up since they will need to create the infrastructure to stream the events. However, the increase in property and equipment will not be significant enough to have a significant impact on the company's overall financial statements.

What is the rationale for your answer?

Since Netflix will have to create the infrastructure to stream the events, property and equipment may go up. However, the increase in property and equipment will not be significant enough to have a significant impact on the company's overall financial statements.

If Netflix offers live sports programming, how will this affect accounts payable? Will accounts payable go up or down? What is the rationale for your answer?

If Netflix offers live sports programming, accounts payable may go up since they will have to spend money on acquiring the broadcasting rights and creating the infrastructure to stream the events. They may have to take on debt to finance the additional expenses, which will increase their accounts payable.

What is the rationale for your answer?

Since Netflix will have to spend money on acquiring the broadcasting rights and creating the infrastructure to stream the events, they may have to take on debt to finance the additional expenses, which will increase their accounts payable. Hence, accounts payable may go up.

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To record the depreciation for 2020, the journal entry is as follows:

Date: Dec 31, 2020
Account Name: Depreciation Expense | 254,400
Accumulated Depreciation | 254,400

Debit: Depreciation Expense | 254,400
Credit: Accumulated Depreciation | 254,400

To record the disposal of the warehouse in 2021, the journal entry is as follows:

Date: Jan 01, 2021
Account Name: Cash | 30,400
Accumulated Depreciation | 289,600
Inventory | 320,000

Debit: Cash | 30,400
Debit: Accumulated Depreciation | 289,600
Debit: Inventory | 320,000
Credit: Total | 640,000

To record the depreciation for 2021, the journal entry is as follows:

Date: Dec 31, 2021
Account Name: Depreciation Expense | 235,200
Accumulated Depreciation | 235,200

Debit: Depreciation Expense | 235,200
Credit: Accumulated Depreciation | 235,200

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The customer value proposition lays out the company's approach to satisfying customer wants and needs at a price that customers will consider a good value. A customer value proposition is a promise of value that a company intends to provide its customers in exchange for payment.

A company's customer value proposition should describe the key customer segments the company aims to serve, the value offered to each customer segment, and the company's plan to achieve this value. Discuss the given options: Option 1: Meeting profitability guidelines without the risk of losing customers is a company's goal rather than a customer value proposition.

Option 2: Operating efficiently given the current level of customers is a company's goal rather than a customer value proposition.

Option 3: Embracing rival company approaches to gaining customers is a company's goal rather than a customer value proposition.

Option 4: Satisfying customer wants and needs at a price that customers will consider a good value is a customer value proposition.

Option 5: Assuring that the company makes enough profits based on its per-unit cost is a company's goal rather than a customer value proposition.

In light of the above discussion, it is apparent that satisfying customer wants and needs at a price that customers will consider a good value is the correct option.

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There are two main ways to make a tax payment. You can either set it up to have your bank account automatically debited.

Or you can pay the tax in person by mailing a check or calling us to arrange the payment of the outstanding tax.

Another way to pay our taxes is to send our refunds directly to them until your balance is paid in full.

If you are unable to pay your taxes immediately, one option is to send your refund directly to our office. Failure to pay by a certain date is punishable and the state can charge additional interest.

A tax is an amount of money that a government collects from people based on their income, the value of their property, and other factors, and is used to pay for government services.

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Complete question:

What are the two primary ways you can make tax payments? What is one other way you can pay? If you can’t pay immediately, what is one course of action you can take? What are the criteria?

When there is excess demand in the loanable funds market, the real interest rates will increase. This will lead to a decrease in borrowing and an increase in saving.

The loanable funds market is a market where lenders lend and borrowers borrow money. This market comprises savers, borrowers, and financial intermediaries, including banks, insurance companies, pension funds, and so on.

When there is excess demand in the loanable funds market, this means that there is more demand for money or loans than there is the supply of loans. This will lead to a scarcity of loans, and lenders will have more bargaining power, which leads to an increase in interest rates. When the interest rate increases, the borrowers will have to pay more interest on the loans, and this will lead to a decrease in borrowing.

The borrowers will have to pay more interest on the loans, and this will lead to a decrease in borrowing, which will lower the demand for money. As a result, the demand for loans decreases, and the interest rates come down. Hence, when there is excess demand in the loanable funds market, the real interest rates will increase.

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Answer:

False

Explanation:

If you have a reasonable lawyer they can change any lease depending on your circumstance. also depends on the lease

Explanation:

True. A landlord cannot make changes to a lease after either party signs it

Markov chain in discrete time is a sequence of random variables, also referred to as states. Continuous-time Markov chains, on the other hand, are stochastic processes where the sequence of state transitions occurs at random times, which might be non-integer.

Discrete-time Markov chains are probabilistic models that describe the evolution of a system in discrete time steps. Each time step is independent of all other time steps, meaning the probability of transitioning from one state to another is dependent only on the current state. In discrete time, the sequence of state transitions occurs at certain points in time, usually at integer values.

Continuous-time Markov chains, on the other hand, are probabilistic models that describe the evolution of a system over a continuous period of time. In this case, the probability of transitioning from one state to another is dependent on the current state and the elapsed time since the last state transition. These kinds of chains arise naturally when events happen randomly over time.

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a) The shortfall of resources for the month of December 2014 are material X, material Y, material Z, skilled labour, and semi-skilled labour. b) The maximum profit if the company decided to increase the capacity of semi-skilled labour by 2,000 hours is $ 413,000. c) The profit if the company eliminated all the scarce resources is $193,000.

a) By analyzing the given information, it can be seen that there is a shortfall of resources for December 2014. Specifically, the total demand for the product (4,000 units) is higher than the available resources: material X (20,000 kg), material Y (18,000 kg), material Z (12,000 kg), skilled labour (12,000 hours), and semi-skilled labour (2,000 hours).

b) If the company increases the capacity of semi-skilled labour by 2,000 hours, the maximum profit can be calculated by adding the additional revenue from the 2,000 units produced to the total revenue from the 4,000 units (100 x 4,000 = 400,000). The additional revenue can be calculated by multiplying the additional 2,000 units by the cost of production for each unit (6.50 x 2,000 = 13,000).

Thus, the total profit for the company is 413,000 (400,000 + 13,000).

c)  The profit if the company eliminates all the scarce resources can be calculated by subtracting the total cost of production (material X (6.00 x 4,000 = 24,000), material Y (7.50 x 4,000 = 30,000), material Z (16.00 x 4,000 = 64,000), skilled labour (25.50 x 4,000 = 102,000), semi-skilled labour (6.50 x 4,000 = 26,000) and variable overhead cost (1.50 x 4,000 = 6,000)) from the total revenue (400,000).

Thus, the total profit for the company is 193,000 (400,000 - 207,000).

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Two components cost $173 to the engineer. • The cost of two components is equal to two (10P). • Component cost Equals component selling price.

What is an illustration of a component?

A single button in a graphical user interface, a little interest calculator, and an interface to a database management are all examples of user interface elements. Components of a network can be placed on various servers and communicate with one another to provide required services. The subject, predicate, punctuation, and capitalization are the key components of a sentence. The subject of the phrase performs the action or verb, while the direct object receives the action. The predicate of a sentence is formed by the verb and its objects.

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A Treasury bill with a face value of $250,000 will have a selling price of the Treasury bill in the market is 249,098.92.

A Treasury bill, also known as a T-bill, is a short-term debt security issued by the U.S. government. Treasury bills have maturities of one year or less, and are sold in denominations ranging from $1,000 to $5,000,000.

Treasury bills are typically sold at a discount to face value, and pay no interest until maturity, at which point the holder receives the full face value of the bill.

We can use the following formula to calculate the price of the Treasury bill:

Price = Face Value / (1 + Yield x Days to Maturity / 360)

Plugging in the given values:

Price = 250000 / (1 + 0.0202 x 32 / 360) = 249098.92

Therefore, the selling price of the Treasury bill in the market is $249,098.92.

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Issuers typically pledge 105 percent to 120 percent in mortgage collateral in excess of par value of the securities issued, in order to overcollateralize mbbs is True.

Issuers typically pledge 105 percent to 120 percent in mortgage collateral in excess of par value of the securities issued, in order to overcollateralize MBBS (Mortgage-Backed Bond Securities). This is true, which is why overcollateralization is used in mortgage-backed securities to ensure the bondholders that they will receive a regular payment on their investments.

Overcollateralization helps in reducing the risks associated with investment in securities issued by the bank and also provide additional security to the bondholders. This additional security to the bondholders is in the form of mortgages held in the pool by the trustee.

These mortgage pools must be created with the same type of mortgages and should be similar in nature, which helps in minimizing risks associated with the bonds issued.

Thus, the use of overcollateralization helps in reducing risks associated with the investment in mortgage-backed securities.

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Although NPV is thought to be the most reliable and theoretically sound way for analysing capital budgeting choices, managers may employ several metrics based on the particular scenario or decision being made

The process of preparing a budget defines how a company will distribute its financial resources over a specific time period. It include forecasting future income and spending, deciding on priorities, and establishing performance goals. A crucial component of financial management is budgeting, which enables businesses to keep expenditures in check, allocate resources efficiently, and make long term plans. Accurate financial data, communication across departments and stakeholders, and a clear grasp of the organization's goals and objectives are necessary for effective budgeting. Budgeting helps companies to make educated decisions, adjust to changing conditions, and maintain long-term sustainability by defining clear financial goals and tracking performance against them.budgeting

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Kaye would report $10,000 of equity income on its internal accounting records as a result of Fiore's operations.

Assuming that the partial equity method is applied, the amount of equity income that Kaye would report on its internal accounting records as a result of Fiore's operations can be calculated by the following formula:

Equity income = (Ownership percentage x Fiore's net income) - Dividends received

Assuming that Kaye owns 30% of Fiore, and Fiore's net income is $100,000 and Fiore pays a dividend of $20,000. Then Kaye's equity income from Fiore would be calculated as follows:

Equity income = (0.3 x $100,000) - $20,000

Equity income = $30,000 - $20,000

Equity income = $10,000

Therefore, equity income is $10,000 of Kaye by partial equity method on its internal accounting records as a result of Fiore's operations.

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First, let's calculate Roberta's taxable income for 2014 Salary $80,000 Interest income from First Savings Bank $2,500 Qualified dividend income from Amber $1,800 Alimony received $16,000 Distribution from ST Partnership $4,800 Total Income $105,100.

Income refers to the money that an individual or entity receives from various sources, such as employment, investments, business activities, and government benefits. It is generally considered as the inflow of economic resources, such as wages, salaries, interest, dividends, capital gains, and rental income. Income can be earned or unearned and may be subject to taxes or other types of deductions. It is a crucial factor in determining an individual's financial well-being and is used to calculate various tax liabilities and government benefits.

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Walmart utilizes a blend of in-house and outsourced supply chain management practices. Walmart has additionally fortified and worked on its production network by executing a  vendor management inventory (VMI) model.

The organization works a huge, centralized distribution system and utilizations innovation and information investigation to proficiently deal with its store network tasks. Walmart has put resources into various drives pointed toward working on the supportability, productivity, and speed of its supply chain, including:

These drives assist Walmart with keeping up with its situation as a main retailer and furnishing its clients with excellent items at low costs.

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The situation that will result in recognizing a gain on the sale of a plant asset is: An asset with a book value of $2,000 is sold for $2,000. Therefore, option C is correct.

A plant asset is also known as a fixed asset or property, plant, and equipment (PPE). It refers to long-term real assets that are used in the operations of a business.

These assets are not intended for sale as part of the company's normal course of business. They are typically expected to provide economic benefits to the company over a long period of time, usually more than one accounting period.

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The correct statement is D. The reorder level of material B is 30000 units while the reorder quantity of material A is 10000 units.

The reorder level is the level at which you should place an order to the supplier to replenish your stock. This is calculated by adding the maximum stock level to the lead time (in this case, the time it takes to receive the order from the supplier).

For material A, the maximum stock level is 80000 units and the lead time is 3 months, giving a reorder level of 80000 + (3 x 5000) = 95000 units. The reorder quantity for material A is the difference between the maximum stock level and the reorder level, which is 80000 - 95000 = 15000 units.

For material B, the maximum stock level is 60000 units and the lead time is 2 months, giving a reorder level of 60000 + (2 x 4000) = 30000 units. The reorder quantity for material B is the difference between the maximum stock level and the reorder level, which is 60000 - 30000 = 10000 units.

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There are a multitude of potential products, services, or features that can provide value or solve a need in customers' lives and two ideas are Smart Grocery List App , Virtual Interior Designer.

Smart Grocery List App: This app would automatically track the items that you buy on a regular basis and create a grocery list for you based on your previous purchases.

It could also suggest new items that you might like based on your buying habits and provide coupons for the items on your list. This would save customers time and money while grocery shopping.

Virtual Interior Designer: This service would allow customers to upload pictures of their home and virtually try out different furniture, paint colors, and decor. It would also provide recommendations for products based on the customer's style and budget.

This would make it easier for customers to plan and visualize their home decor without having to physically move furniture or paint walls.

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Both of these ideas have the potential to provide value and solve a need in customers' lives by making everyday tasks easier and more efficient.

The supplies used =$790 -$280 =$510

Calculations:-

1. Prepaid Insurance expired =$1560 x1/12 months =$130

2. Supplies used =$790 -$280 =$510

Unadjusted balances refer to account balances that have not been corrected or modified for any adjustments or entries at the end of an accounting period.

These balances are typically the raw data from transactions that have been recorded in an organization's books.

Unadjusted balances serve as a starting point for the preparation of financial statements, but they may not accurately reflect the financial position or performance of an organization if there are errors, omissions, or other issues in the underlying transactions.

Therefore, it is important to make appropriate adjustments and corrections to the account balances before finalizing financial statements.

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CPA's uses David's work in a manner similar to an internal auditor and complies with AICPA Statements on Auditing Standards, their independence would not be impaired. The correct answer is Option b)  

This is because the AICPA Code of Professional Conduct allows for the use of non-independent individuals on an audit as long as their work is used in a manner similar to an internal auditor and the auditing firm complies with the AICPA Statements on Auditing Standards. The correct answer is Option b)  

This means that Hanson & Potter, CPA's can use David's work as long as they treat it as they would the work of an internal auditor and follow the AICPA guidelines for using the work of non-independent individuals. As long as they do this, their independence with respect to Jackson Spine, Inc. would not be impaired.

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The gain or loss on disposal when the old van is sold, can be found to be B. £1,000 gain

First, find the amount that the old van was depreciated to from 2011 to 2016. This amount was a straight line depreciation which is :

= ( 28, 000 x 15 % ) x 5 years

=  £21, 000

The netbook value of the van is:

= 28, 000 - 21, 000

= £ 7, 000

The gain on the old van is:

= Amount new van is worth - Amount paid by Malvolio - netbook value of old van

= 35, 000 - 27, 000 - 7, 000

= £ 1, 000 gain

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