In 2012, the New York Yankees won 95 games and spent $\$ 198$ million on salaries for their players (USA Today). Is there a relationship between salary and team performance in Major League Baseball? For the 2012 season, a linear model fit to the number of Wins (out of 162 regular season games) from the team Salary $(\$ M)$ for the 30 teams in the league is:

$$\widehat{\text { Wins }}=76.45+0.046 \text { Salary. }$$

c) What does the slope mean in this context?

Ms. Ledbetter wants to determine if the new review activity she developed will improve student performance on unit exams. She randomly separates 160 students into two groups. Group A reviews for the unit exam in the traditional manner they have always used. Group B participates in the new review activity. After reviewing, both groups are given the same unit exam and their scores are compared. Identify the independent and dependent variables for this experiment.

Explain why the following technique for transaction execution may provide better performance than just using strict two-phase locking: First execute the transaction without acquiring any locks and without performing any writes to the database as in the validation-based techniques, but unlike the validation techniques do not perform either validation or writes on the database. Instead, rerun the transaction using strict two-phase locking. (Hint: Consider waits for disk I/O.)

A freezer has a coefficient of performance of 2.40. The freezer is to convert 1.80 kg of water at $25.0^{\circ} \mathrm{C}$ to 1.80 kg of ice at $-5.0^{\circ} C$ in one hour. (a) What amount of heat must be removed from the water at $25.0^{\circ} C$ to convert it to ice at $-5.0^{\circ} C$? (b) How much electrical energy is consumed by the freezer during this hour? (c) How much wasted heat is delivered to the room in which the freezer sits?

For the cycle of Problem, investigate the effects on cycle performance as the higher extraction pressure takes on other values. The operating conditions for the open feedwater heater are unchanged from those in earlier problem. Assume that condensate drains from the closed feedwater heater as saturated liquid at the higher extraction pressure. Also feedwater leaves the heater at $12\ \mathrm{MPa}$ and a temperature equal to the saturation temperature at the extraction pressure. Construct suitable plots and discuss.

A job-performance evaluation form has these categories: 1=excellent; 2=good; 3=satisfactory; 4=poor; 5=unacceptable. Based on 15 client reviews, one employee had median rating of 4; mode rating of 1. The employee was pleased that most clients had rated her as excellent. The supervisor said improvement was needed because at least half the clients had rated the employee at the poor or unacceptable level. Comment on the different perspectives.

Suppose that you have n values to put into an empty binary search tree.

1. In how many different orders can you add the n values to the tree? This is not the same as the number of possible binary search trees for n values. Explain why.
2. What is the probability that a randomly constructed binary search tree has worst-case performance? Hint: Compute the fraction of the total number of possible orders that results in the worst case.

The adjusted trial balance of Estella Real Estate Appraisal at June 30, 2016, follows:

$$\begin{array}{c} \textbf{ESTELLA REAL ESTATE APPRAISAL}\\ \text{Adjusted Trial Balance}\\ \text{June 30, 2016}\\ \end{array}$$

$$\begin{array}{lrr} &\textbf{Balance}\\ \textbf{Account Title}&\textbf{Debit}&\textbf{Credit}\\ \text{Cash}&\$4,600\\ \text{Accounts Receivable}&5,300\\ \text{Office Supplies}&1,500\\ \text{Prepaid Insurance}&1,600\\ \text{Building}&77,000\\ \text{Accumulated Depreciation - Building}&&\$26,000\\ \text{Land}&13,500\\ \text{Accounts Payable}&&19,300\\ \text{Interest Payable}&&8,400\\ \text{Salaries Payable}&&1,900\\ \text{Unearned Revenue}&&5,300\\ \text{Notes Payable (long-term)}&&37,000\\ \text{Common Stock}&&3,000\\ \text{Retained Earnings}&&37,000\\ \text{Dividends}&27,200\\ \text{Service Revenue}&&48,900\\ \text{Insurance Expense}&4,300\\ \text{Salaries Expense}&33,000\\ \text{Supplies Expense}&200\\ \text{Interest Expense}&8,400\\ \text{Utilities Expense}&2,500\\ \text{Depreciation Expense - Building}&7,700\\ \text{Total}&\underline{\underline{\$186,800}}&\underline{\underline{\$186,800}}\\ \end{array}$$

Requirements

1. Prepare the company's income statement for the year ended June 30, 2016.
2. Prepare the company's statement of retained earnings for the year ended June 30, 2016.
3. Prepare the company's classified balance sheet in report form at June 30, 2016.
4. Journalize the closing entries.
5. Open the T-accounts using the balances from the adjusted trial balance, and post the closing entries to the T-accounts.
6. Prepare the company's post-closing trial balance at June 30, 2016.

Consider a Carnot-cycle heat pump with R22 as the working fluid; Heat is rejected from the R-22 at 100 F: during which process the R-22 changes from saturated vapor to saturated liquid. The heat is transferred to the R-22 at 30 F. a. Show the cycle on a T-diagram. b. Find the quality of the R-22 at the beginning and end of the isothermal heat addition process at 30 F. c. Determine the coefficient of performance for the cycle.

Refrigerant 134 a enters the compressor of a vapor compression heat pump at $30 \mathrm{lbf} /$ in. $^2, 20^{\circ} \mathrm{F}$ and is compressed adiabatically to $200\ \mathrm{lbf} / \mathrm{in}^2, 160^{\circ} \mathrm{F}$. Liquid enters the expansion valve at $200\ \mathrm{lbf} / \mathrm{in}^2, 120^{\circ} \mathrm{F}$. At the valve exit, the pressure is $30 \mathrm{lbf/in.}^2$ Find

(a) the isentropic compressor efficiency.

(b) the coefficient of performance.

Performance Bike Co. is a wholesaler of motorcycle supplies. An aging of the company's accounts receivable on December 31 and a historical analysis of the percentage of uncollectible accounts in each age category are as follows:

$$\begin{array}{lrc} \text { Age Interval } & \text { Balance } & \begin{array}{c} \text { Percent } \\ \text { Uncollectlble } \end{array} \\ \hline \text { Not past due } & \$ 3,250,000 & 0.8 \% \\ 1-30 \text { days past due } & 1,050,000 & 2.4 \\ 31-60 \text { days past due } & 780,000 & 7.0 \\ 61-90 \text { days past due } & 320,000 & 18.0 \\ 91-180 \text { days past due } & 240,000 & 34.0 \\ \text { Over } 180 \text { days past due } & \underline{\hspace{15pt}150,000} & 85.0\\ &\underline{\underline{\$5,790,000}} \end{array}$$

Assume that the allowance for doubtful accounts for Performance Bike Co. had a debit balance of $28,400 as of December 31.

Journalize the adjusting entry for uncollectible accounts as of December 31.

Because a new employee must learn an assigned task, production will increase with time. Suppose that for the average new employee, the rate of performance is given by

$$\frac{d N}{d t}=\frac{1}{2 \sqrt{t+1}}$$

where $N$ is the number of units completed $t$ hours after beginning a new task. If $2$ units are completed after $3$ hours, how many units are completed after $8$ hours?

Peal Corporation issued 4,000 shares of its $10 par value stock with a market value of$85,000 to acquire 85 percent of the common stock of Seed Company on August 31, 20X3. Seed's fair value was determined to be $100,000 on that date. Peal had previously purchased 15 percent of Seed's common stock for$9,000 on January 31, 20X1, and had carried this investment at fair value on its balance. Peal reported this investment at $15,000 on its balance sheet at August 31, 20X3, immediately prior to acquiring the remaining 85 percent of Seed's shares. On August 31, 20X3, Peal also paid appraisal fees of$3,500 and stock issue costs of $2,000 incurred in completing the acquisition of the additional shares.

Required

Give the journal entries to be recorded by Peal in completing the acquisition of the additional shares of Seed.

Consider the piping system of the figure, with all the dimensions, parameters, minor loss coefficients, etc., of the earlier problem. The pump's performance follows a parabolic curve fit, $H_{\text {wailate }}=H_0-a \dot{V}^2$, where $H_0=19.8 \mathrm{~m}$ is the pump's shutoff head, and $a=0.00426 \mathrm{~m} /(\mathrm{Lpm})^2$ is a coefficient of the curve fit. Find the operating volume flow rate $\dot{V}$ in Lpm (liters per minute), and compare it with that of the earlier problem. Discuss.