Sheffield Corp. received $102000 in cash and a used computer with a fair value of $318000 from Ivanhoe Company for Sheffield Corp.'s existing computer having a fair value of $420000 and an undepreciated cost of $391200 recorded on its books. The transaction has no commercial substance. How much gain should Sheffield recognize on this exchange, and at what amount should the acquired computer be recorded, respectively? $0 and $289200 $1562 and $194362 $28800 and $318000 $102000 and $391200

Problem 3: access control pokeygram, a cutting-edge new email start-up, is setting up building access for its employees. there are two types of employees: managers and engineers, and there are three departments: security, networking, and human resoures. each employee works in a single department, and each department is housed on a different floor. managers are allowed access to any floor, while engineers are allowed access only to their own floor. there are three badge-operated elevators, each going up to only one distinct floor. every employee has one badge. pokeygram wants to use the best possible access control method in order to minimize delay for the elevators (a) access control matrix, 1. which of the following would you recommend that pokeygram use: (b) access control lists, or (c) capabilities? make sure to justify your answer. 2. what, if any, would be the benefits (and/or disadvantages) of using rbac (role-based access control) in this situation? keep your solution for this problem limited to 10-12 lines of text.