Indicate whether each of the following would be added to or deducted from net income in determining net cash flow from operating activities by the indirect method: j. Amortization of patent

The following events occur for The Underwood Corporation during 2018 and 2019, its first two years of operations.

$$\begin{matrix} \text{June $12,2018$} & \text{Provide services to customers on account for $\$ 41,000$ .}\\ \text{September $17,2018$} & \text{Receive $\$ 25,000$ from customers on account.}\\ \text{December $31,2018$} & \text{Estimate that 45$\\\%$ of accounts receivable at the end of the year will not be received.}\\ \text{March $4,2019$} & \text{Provide services to customers on account for $\$ 56,000$ .}\\ \text{May $20,2019$} & \text{Receive $\$ 10,000$ from customers for services provided in 2018 .}\\ \text{July $2,2019$} & \text{Write off the remaining amounts owed from services provided in 2018 .}\\ \text{October $19,2019$} & \text{Receive $\$ 45,000$ from customers for services provided in 2019 .}\\ \text{December $31,2019$} & \text{Estimate that 45$\\\%$ of accounts receivable at the end of the year will not be received.}\\ \end{matrix}$$

1. Record transactions for each date. 2. Post transactions to the following accounts: Cash, Accounts Receivable, and Allowance for Uncollectible Accounts. 3. Calculate the net realizable value of accounts receivable at the end of 2018 and 2019.

In the production of airbag inflators for automotive safety systems, a company is interested in ensuring that the mean distance of the foil to the edge of the inflator is at least 2.00 cm. Measurements on 20 inflators yielded an average value of 2.02 cm. Assume a standard deviation of 0.05 on the distance measurements and a significance level of 0.01. (a) Test for conformance to the company’s requirement. Use the P-value approach. (b) What is the $\beta-value$ if the true mean is 2.03? (c) What sample size would be necessary to detect a true mean of 2.03 with a probability of at least 0.90? (d) Find a 99% one-sided lower confidence bound on the true mean. (e) Use the CI found in part (d) to test the hypothesis.

Suppose a proton and an alpha particle each have kinetic energy $8.0 \mathrm{MeV}$. (b) Find each particle's distance of closest approach in a head-on collision with a gold nucleus.

According to a Credit Suisse Survey, the mean net worth of all individuals in the United States in 2014 was $301,000, while the median net worth was$45,000. (a) Which measure do you believe better describes the typical individual's net worth? Support your opinion. (b) What shape would you expect the distribution of net worth to have? Why? (c) What do you think causes the disparity in the two measures of central tendency?

If the net present value of an investment proposal is positive, what conclusions can be drawn? (Identify all correct answers.)

a. The discount rate used is less than the investment's estimated return.

b. The investment's estimated return exceeds the minimum return required by the investor.

c. The discount rate used equals the minimum return required by the investor.

d. The investment generates cash flows with a present value in excess of its cost.

A tennis player hits a ball 2.0 m above the ground. The ball leaves his racquet with a speed of 20 m/s at an angle $5.0 ^ { \circ }$ above the horizontal. The horizontal distance to the net is 7.0 m, and the net is 1.0 m high. Does the ball clear the net? If so, by how much? If not, by how much does it miss?

The following information pertains to Cobb Corporation’s financial results for the past year.

Required:

Calculate Cobb’s (1) gross profit margin ratio and (2) net profit margin ratio.

Indicate whether each of the following would be added to or deducted from net income in determining net cash flow from operating activities by the indirect method: f. Decrease in salaries payable

If a capital expenditure is erroneously treated as a revenue expenditure, will the net income of the current year be overstated or understated? Will this error have any effect on the net income reported in future years? Explain.

From the perspective of an observer on the planet, what is the spacecraft's speed of approach?

A. $v_{\mathrm{i}}+u$ B. $v_{\mathrm{i}}-u$ C. $u-v_{\mathrm{i}}$ D. $v_{\mathrm{f}}-u$

Fill in each blank so that the resulting statement is true. The two branches of the graph of a hyperbola approach a pair of intersecting lines, called ____. These intersecting lines pass through the ____ of the hyperbola.

The heat loss through the windows of a home is estimated to cost the homeowner $412 per year in wasted energy. Thermal windows will reduce heat loss by 93 percent and can be installed for$1,232. The windows will have no salvage value at the end of their estimated life of 8 years. Determine the net present equivalent value of the windows if the interest rate is 10 percent.

a. $412

b.$812

c. $1,044

d.$1,834

A comet has a period of 76.3 years and moves in an elliptical orbit in which its perihelion (closest approach to the Sun) is 0.610 AU. Find the semi-major axis of the comet.