During the fiscal year ended June 30, 2009, the city of Moorhead constructed a new courthouse which was budgeted to cost $5,000,000. Moorhead used a capital projects fund to account for the construction activities. In July of 2008, a bid was accepted from Diamond Construction to build the courthouse for $4,800,000. On June 15, 2009, Diamond completed construction and submitted a bill to the city for $4,900,000. The city accepted the bill and paid Diamond all of the amount owed, except for a 10 percentage retainage.

On the statement of revenues, expenditures, and changes in fund balance prepared for the capital projects fund for the year ended June 30, 2009, expenditures should be reported at:

A. $4,900,000.
B. $4,800,000.
C. $4,410,000.
D. $4,320,000.

Ms. sophia jones, the company president, has heard that there are multiple breakeven points for every product. she does not believe this and has asked you to provide the evidence of such a possibility. some information about the company for 2017 is as follows:

The beach dude (bd) employs a legion of current and former surfers as salespeople who push its surfing-oriented products to various customers (usually retail outlets). this case describes bd's sales and collection process. each bd salesperson works with a specific group of customers throughout the year. in fact, they often surf with their customers to try out the latest surf gear. the bd salespeople act laid-back, but they work hard for their sales. each sale often involves hours of surfing with their customers while the customers sample all the latest surf wear. because bd makes the best surfing products, the customers look forward to the visits from the bd salespeople. and they often buy a lot of gear. each sale is identified by a unique invoice number and usually involves many different products. customers pay for each sale in full within 30 days, but they can combine payments for multiple sales. bd manages its clothing inventory by item (e. g., xl bd surfer logo t-shirts), identified by product number, but it also classifies the items by clothing line (the lines are differentiated by price points as well as the intended use of the clothing, e. g., surfing products, casual wear, . draw a uml class diagram that describes the beach dudes sales and collection process. b. using microsoft access, implement a relational database from your uml class diagram. identify at least three fields per table. c. describe how you would use the relational database to determine the beach dude’s accounts receivable.

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