(Count clients) Write a server that tracks the number of the clients connected to the server. When a new connection is established, the count is incremented by 1. The count is stored using a random-access file. Write a client program that receives the count from the server and displays a message, such as “You are visitor number 11”. Name the client Exercise33_04Client and the server Exercise33_04Server.

The following three separate situations require adjusting journal entries to prepare financial statements as of April 30. For each situation, present both:

• The April 30 adjusting entry.

• The subsequent entry during May to record payment of the accrued expenses.

Entries can draw from the following partial chart of accounts: Cash; Accounts Receivable; Salaries Payable; Interest Payable; Legal Services Payable; Unearned Revenue; Revenue; Salaries Expense; Interest Expense; Legal Services Expense; and Depreciation Expense.

c. Total weekly salaries expense for all employees is $10,000. This amount is paid at the end of the day on Friday of each five-day workweek. April 30 falls on a Tuesday, which means that the employees had worked two days since the last payday. The next payday is May 3.

1. Search the Java Web site for information on how to use a JTextArea. Write an application for the WebBuy Company that allows a user to compose the three parts of a complete e-mail message: the “To:”, “Subject:”, and “Message:” text. The “To:” and “Subject:” text areas should provide a single line for data entry. The “Message:” area should allow multiple lines of input and be able to scroll if necessary to accommodate a long message. The user clicks a button to send the e-mail message. When the message is complete and the Send button is clicked, the application should display “Mail has been sent!” on a new line in the message area. Save the file as JEMail.java.

2. Modify the JEMail application to include a Clear button that the user can click at any time to clear the “To:”, “Subject:”, and “Message:” fields. Save the file as JEMail2.java.

Accounting forms and a partial unadjusted trial balance for Figlmiller Corporation are given in the Working Papers. Figlmiller Corporation collected $30,000 on November 1 for six months' rent. On December 31, 20X1, Figlmiller Corporation has one note receivable outstanding, a 90-day, 5%,$13,000.00 note dated December 1, and one note payable outstanding, a 120-day, 4%, $8,000.00 note dated November 16.

Instructions:

5. Journalize the payment of cash for the maturity value of the note payable on March 16, 20X2. Check No. 185. Use page 25 of a cash payments journal.

The file Mobilespeed contains the overall download and upload speeds in mbps for nine carriers in the U.S.

a. Compute the covariance between download speed and upload speed.

b. Compute the coefficient of correlation between download speed and upload speed.

c. Based on (a) and (b), what conclusions can you reach about the relationship between download speed and upload speed?

In the GNOME desktop, click the Activities menu and select the LibreOffice Writer icon. Type a line of your choice within the document, select the File menu, and choose Print. Is printer1 listed as the default printer? Click OK to print one copy of your document. Close the LibreOffice Writer window and click Close without saving when prompted.

Trevor Moore opened a law office on April 1, 2017. During the first month of operations, the business completed the following transactions:

Apr. 1. Moore contributed $76,000 cash to the business, Trevor Moore, Attorney. The business issued common stock to Moore. 3. Purchased office supplies,$400, and furniture, $2,200, on account. 4. Performed legal services for a client and received$900 cash. 7. Purchased a building with a market value of $120,000, and land with a market value of$29,000. The business paid $45,000 cash and signed a note payable to the bank for the remaining amount. 11. Prepared legal documents for a client on account,$800. 15. Paid assistant's semimonthly salary, $1,230. 16. Paid for the office supplies purchased on April 3 on account. 18. Received$2,800 cash for helping a client sell real estate. 19. Defended a client in court and billed the client for $1,500. 25. Received a bill for utilities,$650. The bill will be paid next month. 28. Received cash on account, $1,700. 29. Paid$4,800 cash for a 12-month insurance policy starting on May 1. 29. Paid assistant's semimonthly salary, $1,230. 30. Paid monthly rent expense,$1,100. 30. Paid cash dividends of $2,000.

Requirements

1. Record each transaction in the journal, using the following account titles: Cash; Accounts Receivable; Office Supplies; Prepaid Insurance; Furniture; Building; Land; Accounts Payable; Utilities Payable; Notes Payable; Common Stock; Dividends; Service Revenue; Salaries Expense; Rent Expense; and Utilities Expense. Explanations are not required.
2. Open the following four-column accounts including account numbers: Cash, 101; Accounts Receivable, 111; Office Supplies, 121; Prepaid Insurance, 131; Furniture, 141; Building, 151; Land, 161; Accounts Payable, 201; Utilities Payable, 211; Notes Payable, 221; Common Stock, 301; Dividends, 311; Service Revenue, 411; Salaries Expense, 511; Rent Expense, 521; and Utilities Expense, 531.
3. Post the journal entries to four-column accounts in the ledger, using dates, account numbers, journal references, and posting references. Assume the journal entries were recorded on page 1 of the journal.
4. Prepare the trial bal.ance of Trevor Moore, Attorney, at April 30, 2017.

During the current month, the following errors occurred in recording transactions in the purchases journal or in posting from it. d. The Accounts Payable column of the purchases journal was overstated by $3,600. How will each error come to the bookkeeper’s attention, other than by chance discovery?

The adjusted trial balance for Anara Co. as of December 31, 2017, follows.

$$\begin{array}{c} \textbf{ANARA COMPANY}\\ \textbf{Adjusted Trial Balance}\\ \textbf{December 31, 2017} \end{array}$$

P. Anara invested $40,000 cash in the business during year 2017 (the December 31, 2016, credit balance of the P. Anara, Capital account was$52,800). Anara Company is required to make a $8,400 payment on its long-term notes payable during 2018.

Required
1. Prepare the income statement and the statement of owner's equity for the calendar year 2017 and the classified balance sheet at December 31, 2017.
2. Prepare the necessary closing entries at December 31, 2017.
3. Use the information in the financial statements to compute these ratios: (a) return on assets (total assets at December 31, 2016, was$160,000), (b) debt ratio, (c) profit margin ratio (use total revenues as the denominator), and (d) current ratio. Round ratios to three decimals for parts a and c, and to two decimals for parts b and d.

Look at the House Selling Prices OR data file on the book's website to conduct a multiple regression analysis of y = selling price of home, $x_1$ = size of home, $x_2$ = number of bedrooms, $x_3$ = number of bathrooms.

Fit the model. Write down the prediction equation and interpret the coefficient of size of home by its effect when $x_2$ and $x_3$ are fixed.

Brothers Mike and Tim Hargen began operations of their tool and die shop (H & H Tool, Inc.) on January 1, 2011. The annual reporting period ends December 31. The trial balance on January 1, 2012, follows:

$$\begin{array}{|l|c|c|} \hline \textbf { Account Titles} & \textbf { Debit } & \textbf { Credit }\\ \hline \text { Cash } & \$ 4,000 & \\ \hline \text { Accounts receivable } & 7,000 & \\ \hline \text { Supplies } & 16,000 & \\ \hline \text { Land } & & \\ \hline \text { Equipment } & 78,000 & \\ \hline \text { Accumulated depreciation (on equipment) } & & \$ 8,000 \\ \hline \text { Other assets (not detailed to simplify) } & 5,000 & \\ \hline \text { Accounts payable } & & \\ \hline \text { Wages payable } & & \\ \hline \text { Interest payable } & & \\ \hline \text { Income taxes payable } & & \\ \hline \text { Long-term notes payable } & & \\ \hline \text { Contributed capital (85,000 shares) } & & 85,000 \\ \hline \text { Retained eamings } & & 17,000 \\ \hline \text { Service revenue } & & \\ \hline \text { Depreciation expense } & & \\ \hline \text { Supplies expense } & & \\ \hline \text { Wages expense } & & \\ \hline \text { Interest expense } & & \\ \hline \text { Income tax expense } & & \\ \hline \text { Remaining expenses (not detailed to simplify) } & & \\ \hline \textbf { Totals } & \textbf { \$110,000 } & \textbf { \$110,000 } \\ \hline \end{array}$$

Transactions during 2012 follow:

a. Borrowed $12,000 cash on a five-year, 10 percent note payable, dated March 1, 2012.

b. Purchased land for a future building site; paid cash,$12,000.

c. Earned $208,000 in revenues for 2012, including$52,000 on credit and the rest in cash.

d. Sold 4,000 additional shares of capital stock for cash at $1 market value per share on January 1, 2012.

e. Incurred$111,000 in Remaining Expenses for 2012, including $20,000 on credit and the rest paid in cash.

f. Collected accounts receivable,$34,000.

g. Purchased other assets, $13,000 cash.

h. Paid accounts payable,$19,000.

i. Purchased supplies on account for future use, $23,000.

j. Signed a three-year$33,000 service contract to start February 1, 2013.

k. Declared and paid cash dividends, $22,000.

Data for adjusting entries:

l. Supplies counted on December 31, 2012,$18,000.

m. Depreciation for the year on the equipment, $8,000.

n. Interest accrued on notes payable (to be computed).

o. Wages earned by employees since the December 24 payroll but not yet paid,$16,000.

p. Income tax expense, $10,000, payable in 2013.

Required:

1. Set up T-accounts for the accounts on the trial balance and enter beginning balances.

2. Prepare journal entries for transactions ( a ) through ( k ) and post them to the T-accounts.

3. Journalize and post the adjusting entries ( l ) through ( p ).

4. Prepare an income statement (including earnings per share), statement of stockholders’ equity, balance sheet, and statement of cash flows.

5. Journalize and post the closing entry.

6. Compute the following ratios for 2012 and explain what the results suggest about the company:

a. Current ratio

b. Total asset turnover

c. Net profit margin

Suppose we store a relation $R(x, y)$ in a grid file. Both attributes have a range of values from 0 to 1000 . The partitions of this grid file happen to be uniformly spaced; for $x$ there are partitions every 20 units, at 20 , 40,60 , and so on, while for $y$ the partitions are every 50 units, at $50,100,150$, and so on.

a) How many buckets do we have to examine to answer the range query

SELECT * FROM R
WHERE 310 < x AND x < 400 AND 520 < y AND y < 730;

b) We wish to perform a nearest-neighbor query for the point (110,205). We begin by searching the bucket with lower-left corner at (100,200) and upper-right corner at (120,250), and we find that the closest point in this bucket is (115,220). W hat other buckets must be searched to verify that this point is the closest?

On October 1, Eder Fabrication borrowed $60 million and issued a nine-month, 12% promissory note. Interest was payable at maturity. Prepare the journal entry for the issuance of the note and the appropriate adjusting entry for the note at December 31, the end of the reporting period.

Stock Market Indexes Comparison. The Russell 1000 is a stock market index consisting of the largest U.S. companies. The Dow Jones Industrial Average is based on 30 large companies. The file Russell gives the annual percentage returns for each of these stock indexes for the years 1988 to 2012 (1Stock1 website).

a. Plot these percentage returns using a scatter plot.