After the bad start to the season and unexpected injuries, the Dallas Cowboys wants to sign 3 new players. There are five players under consideration. Player 1, 2 and 4 can play the quarterback position and Cowboys want to bring in at least one new player for this position. Each player has a strength given by sj, and Cowboys want to add at least S units of strength to the team by hiring some of these 5 players. On the other hand, the Cowboys will be careful while signing people who are prone to be penalties. Player j is likely to have at. penalties per season and Cowboys impose a quota of A penalties per season for these players. (a) If player j demands the salary cj, make up an IP to decide on which players should be signed to minimize the signing budget. (Just write out the IP) (b) If players 1 and 2 are buddies and will come to Dallas only together, add a constraint to guarantee that either they are signed together or they are not signed at all. (Just write this new constraint) (c) If player 1 hates player 3 and will not come if player 3 comes, add an appropriate constraint that does not allow signing player 1 and 3 together. (Just write this constraint)

Case in point 2.4 attaway airlines, part two back at attaway airlines, the morning meeting ended with no agreement between dan esposito and molly kinnon. in fact, a new issue arose. molly now says that the new accounting system is entitled to the highest priority because the federal government soon will require the reporting of certain types of company-paid health insurance premiums. because the current system will not handle this report, she insists that the entire accounting system is a nondiscretionary project. as you might expect, dan is upset. can part of a project be nondiscretionary? what issues need to be discussed? the committee meets again tomorrow, and the members will look to you, as the it director, for guidance.

On january 1, 2017, fisher corporation purchased 40 percent (90,000 shares) of the common stock of bowden, inc. for $980,000 in cash and began to use the equity method for the investment. the price paid represented a $48,000 payment in excess of the book value of fisher's share of bowden's underlying net assets. fisher was willing to make this extra payment because of a recently developed patent held by bowden with a 15-year remaining life. all other assets were considered appropriately valued on bowden's books. bowden declares and pays a $90,000 cash dividend to its stockholders each year on september 15. bowden reported net income of $400,000 in 2017 and $348,000 in 2018. each income figure was earned evenly throughout its respective year. on july 1, 2018, fisher sold 10 percent (22,500 shares) of bowden's outstanding shares for $338,000 in cash. although it sold this interest, fisher maintained the ability to significantly influence bowden's decision-making process. prepare the journal entries for fisher for the years of 2017 and 2018. (if no entry is required for a transaction/event, select "no journal entry required" in the first account field. do not round intermediate calculations. round your final answers to the nearest whole dollar.)

Zapper has beginning equity of $257,000, net income of $51,000, dividends of $40,000 and investments by stockholders of $6,000. its ending equity is