Jurvin Enterprises recorded the following transactions for the just completed month. The company had no beginning inventories. $72,100 in raw materials were requisitioned for use in production. Of this amount, $65,500 was for direct materials and the remainder was for indirect materials. Total labor wages of $150,500 were incurred and paid. Of this amount, $133,300 was for direct labor and the remainder was for indirect labor. Manufacturing overhead costs of $121,500 were applied to jobs using the company’s predetermined overhead rate. Post the above transactions to T-accounts. Jurvin Enterprises recorded the following transactions for the just completed month. The company had no beginning inventories. Solution Answer 1. Cash Raw Materials Work in Process 76,100.00 a. a. 76,100.00 72,100.00 b. b. 65,500.00 320,300.00 f. 150,500.00 c. c. 133,300.00 126,700.00 d. e. 121,500.00 End. Bal. 4,000.00 End. Bal. - Finished Goods inventory Manufacturing Overhead Cost of Goods Sold f. 320,300.00 320,300.00 g. b. 6,600.00 121,500.00 e. g. 320,300.00 c. 17,200.00 29,000.00 h. h. 29,000.00 d. 126,700.00 (Underapplied Overhead) End. Bal. - End. Bal. - End. Bal. 349,300.00 Answer 2. Cost of Goods Sold = $349,300.

1. Network service providers retain records for various lengths of time.
Explain what legal instrument an investigator can use to ensure that a network service provider
retains records which may later be seized under the authority of a search warrant.
Include relevant code section/s and time frames in your answer.
Solution
Lawful interception is obtaining communications network data pursuant to lawful authority for
the purpose of analysis or evidence. Such data generally consist of signallingor network
management information or, in fewer instances, the content of the communications. If the data
are not obtained in real-time, the activity is referred to as access to retained data (RD).
There are many bases for this activity that include infrastructure protection and cybersecurity. In
general, the operator of public network infrastructure can undertake LI activities for those
purposes. Operators of private network infrastructures have an inherent right to maintain LI
capabilities within their own networks unless otherwise prohibited.
One of the bases for LI is the interception of telecommunications by law enforcement agencies
(LEAs), regulatory or administrative agencies, and intelligence services, in accordance with local
law. Under some legal systems, implementations—particularly real-time access to content—may
require due process and receiving proper authorization from competent authorities—an activity
that was formerly known as "wiretapping" and has existed since the inception of electronic
communications. The material below primarily treats this narrow segment of LI.
With the legacy public switched telephone network (PSTN), wireless, and cable systems, lawful
interception (LI) was generally performed by accessing the mechanical or digital switches
supporting the targets' calls. The introduction of packet switched networks, softswitch
technology, and server-based applications the past two decades fundamentally altered how LI is
undertaken.
The National Security Administration has been collecting connection metadata for all calls in the
United States under the authority of section 215 PATRIOT Act, with the mandatory cooperation
of phone companies and with the approval of the FISA court and briefings to Congress. The
government claims it does not access the information in its own database on contacts between
American citizens without a warrant.