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Wanda is a 20 percent owner of Video Associates, which is treated as a passthrough entity for federal income tax purposes. This year, Wanda was allocated $45,000 of ordinary income from Video Associates, $1,000 of tax-exempt interest income, and $2,000 of nondeductible expenses. Wanda also received a $10,000 distribution from Video Associates this year. At the beginning of the year, Video Associates had outstanding debt of $100,000. At the end of the year, the entity’s outstanding debts increased to $130,000. If Video Associates is a partnership, and her basis in her partnership interest at the beginning of the year is $30,000, determine Wanda’s tax basis in her partnership interest at year-end. If Video Associates is an S corporation, and her basis in her S corporation stock at the beginning of the year is $10,000, determine Wanda’s tax basis in her corporate stock at year-end. Solution ans a Beginning Basis $30,000 Ordinary income allocated 45000 Tax exempt interest income $1,000 Non dedcutible expenses -2000 Cash distribution ($10,000) Share in outstanding debt (130000-100000)*20% $6,000 Ending bais $70,000 ans b Beginning Basis $10,000 Ordinary income allocated 45000 Tax exempt interest income $1,000 Non dedcutible expenses -2000 Cash distribution ($10,000) Ending bais $44,000.

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Chapter 18, Question 1- The following is the financial statement of Executive Fruit Company for the year ended December 2014. INCOME STATEMENT, 2014 (Figures in $ Thousands) Revenue $ 3,500 Cost of goods sold 3,150 EBIT $ 350 Interest 70 Earnings before taxes $ 280 State and federal tax 112 Net income $ 168 Dividends 112 Additions to retained earnings $ 56 BALANCE SHEET (Year-End, 2014) (Figures in $ Thousands) Assets Net working capital $ 350 Fixed assets 1,400 Total assets $ 1,750 Liabilities and shareholders' equity Long-term debt $ 700 Shareholders' equity 1,050 Total liabilities and shareholders' equity $ 1,750 The following are the first stage and second stage pro forma financial statements of Executive Fruit Company for the year ended December 2015. First stage pro forma statements: PRO FORMA INCOME STATEMENT, 2015 (Figures in $ Thousands) Revenue $ 3,850 Cost of goods sold 3,465 EBIT $ 385 Interest 70 Earnings before taxes $ 315 State and federal tax 126 Net income $ 189 Dividends 126 Additions to retained earnings $ 63 PRO FORMA BALANCE SHEET (Year-End, 2015) (Figures in $ Thousands) Assets Net working capital $ 385 Fixed assets 1,540 Total assets $ 1,925 Liabilities and shareholders' equity Long-term debt $ 700 Shareholders' equity 1,113 Total liabilities and shareholders' equity $ 1,813 Required external financing $ 112 Second stage pro forma balance sheet: PRO FORMA BALANCE SHEET (Year-End, 2015) (Figures in $ Thousands) Assets Net working capital $ 385 Fixed assets 1,540 Total assets $ 1,925 Liabilities and shareholders' equity Long-term debt $ 812 Shareholders' equity 1,113 Total liabilities and shareholders' equity $ 1,925 How would Executive Fruit’s financial model change if the dividend payout ratio were cut to 1/3? Use the revised model to generate a new financial plan for 2015 assuming that debt is the balancing item. What would be the required external financing? (Do not round intermediate calculations.) Dividends fall by $ [removed]. Therefore, the requirement for external financing falls from $ [removed]to $ [removed]. On the other hand, shareholders' equity will be increased by $ [removed]. The right-hand side of the balance sheet becomes (Do not round intermediate calculations. Enter your answers in thousands.) : Long-term debt $ [removed] Shareholders' equity [removed] Total $ [removed] Chapter 18, Question 2- Find the sustainable and internal growth rates for a firm with the following ratios: asset turnover = 1.60; profit margin = 6%; payout ratio = 30%; equity/assets = .50. (Do not round intermediate calculations. Enter your answers as a percent rounded to 2 decimal places.) Sustainable growth rate [.

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Partner Bonuses, Statement of Partners\' Equity The following additional partner transactions took place during the year: 1. In early January, Randy Campbell is admitted to the partnership by contributing $75,000 cash for a 20% interest. 2. Net income of $150,000 was earned in 2014. In addition, Dennis Overton received a salary allowance of $40,000 for the year. The three partners agree to an income-sharing ratio equal to their capital balances after admitting Campbell. 3. The partners\' withdrawals are equal to half of the increase in their capital balances from salary allowance and income. Solution solution:- Capital ratio:-180000:120000:75000 i.e :12:8:5ParticularDennisBenRandyOpening Capital$180,000$120,000$75,000+Salary$40,00000+income sharing (150,000- 40,000)$52800$35200$22000-Drawings$46400$17600$11000Closing capital$226,400$137600$86000.

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Cleary, Wasser, and Nolan formed a partnership on January 1, 2010, with investments of $100,000, $150,000, and $200,000, respectively. For division of income, they agreed to (1) interest of 10% of the beginning capital balance each year, (2) annual compensation of $10,000 to Wasser, and (3) sharing the remainder of the income or loss in a ratio of 20% for Cleary, and 40% each for Wasser and Nolan. Net income was $150,000 in 2010 and $180,000 in 2011. Each partner withdrew $1,000 for personal use every month during 2010 and 2011. 1.What was Wasser\'s total share of net income for 2010? (answer should be $63,000) 2. What was Nolan\'s capital balance at the end of 2010?(answer should be $246,000) 3.What was wasser\'s total share of net income for 2011? (answer should be $75,000) please show your work- thank you Solution Year 2011 .

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Use Java to program the following.1. Create public java class name.pdf

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To design an expert system, we must first identify a problem to be solved that is somewhat qualitative (fuzzy, not purely quantitative). The problem must be important and difficult enough to warrant development of an ES, and there must be an existing, cooperative expert who will willingly attempt to define his or her own thinking process. What problems can you think of in your own worklife that may warrant the development of an expert system? Solution After studying the literature and the methods used for quality of life evaluation, the author proposes a new model, which is based on eight key domains. The first six of them examine objective conditions, the rest consider subjective perception: Economic situation. Indicators: Equal protection by the law; Right to vote; Right to be treated equally without regard to gender, race, language, religion, political beliefs, nationality, socioeconomic status and more; Revenues from environmental taxes; Territorial development and utilization of land; Frequency of food shopping. Housing and environment: Indicators: Insufficient space; Moisture and leaks; Old windows and floor; Phosphates and nitrates in the water; Generation of municipal garbage; Presence of smog. Employment, education and skills: Indicators: Free education; Long life education; Pressure at work; Actual working hours; Job uncertainty; Requirements for promotion; Duration of work; Right to fair pay; Equal pay for equal work; Freedom from discrimination; Freedom of thought; Free choice of employment. Structure of the household and family relationships: Indicators: Time for housework; Support for household (payments, kinship, friendship, neighbourhood); Good relations in the family; Presence of a partner; Income. Balance between work and life: Indicators: Social relationships; Children at home; Additional learning and training; Autonomy in work; Support from the employer for balance of work – life; Right to privacy; Right to rest and leisure. Health and healthcare: Indicators: Free healthcare; Disease control and prevention; Regular immunization; Rehabilitation and socialization; Extent of free dental services. Urban subjective: Indicators: Current life satisfaction; People\'s optimism about their future; Expectations. Concepts of the quality of society: Indicators: Trust in others; Assessing the quality of social services; Alienation in society; Despair; Uncertainty in their own communities (Tension in society)..

To design an expert system, we must first identify a problem to be s.pdf

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Translate the following into English. Let C denote an arbitrary collection of individuals (we use different brackets to aid in pairing them up.) Vk eNrzhe N |(ICI > n) S C Cr (ISI > k) ((Vz, ye S(Fiz. yl)V (tr.ue S. ,r y(F(z.yn Solution It states that for all k innatural numbers there exist a natural number n such that cardinality of C 8s greater than or equal to n . This implies that there exist a subset S of C where cardinality of S is greater than equal to k and for all x,y in S define F(x,y) or for all x,y in S x is not same as y and is nit in the family of yF(x,y).

Translate the following into English. Let C denote an arbitrary coll.pdf

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The force on an object is F = - 21j. For the vector v = 2 i - 2j, find: The component of F parallel to v: The component of F perpendicular to v: The work, W, done by force F through displacement v: Solution Given that F=-21j V=2i-2j |v|={2^2+2^2} |v|=(4+4) |v|=8 |v|=22 The unit vector along v is n Then n= v/|v| n=(2i-2j)/22 n=(i-j)/2 |F|=21 a) the component F parallel to v is F_n F_n=|F|*n=-21*((i-j)/2) F_n=-21*n b) the component F perpendicular to v Let this component be (F_n)`,then F_n+(F_n)`=F F_n)`=F-F_n (F_n)`=-21j+{(21/2)*n} =-21j+{(21/2)*((i-j)/2)} =-21j+{(21/2)*(i-j)} =-21j+((21i-21j)/2) ={(-21j*2)+(21i-21j)}/2 =(-42j+21i-21j)/2 =(21i-63j)/2 C) the work done by F through displacement v W=F.v W=(-21j).(2i-2j) W=(-21)*(-2) W=42.

The force on an object is F = - 21j. For the vector v = 2 i - 2j, fin.pdf

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