Hayleah is a California CPA practicing in California. To renew her license in active status, Hayleah must to meet the basic requirement of completing 80 hours of qualifying continuing professional education in the two-year period immediately preceding her license expiration. Her license expires on June 30, 20X7. Which of the following are specific requirements regarding continuing education that Hayleah may or may not be covered by depending on the type of work that she performs? A) Fraud continuing education requirement
B) Government auditing continuing education requirement
C) Accounting and auditing continuing education requirement
D) All of the above
E) Hayleah may take all of her 80 hour requirement in any subjects that she chooses

You are working on a bid to build two city parks a year for the next three years. this project requires the purchase of $249,000 of equipment that will be depreciated using straight-line depreciation to a zero book value over the three-year project life. ignore bonus depreciation. the equipment can be sold at the end of the project for $115,000. you will also need $18.000 in net working capital for the duration of the project. the fixed costs will be $37000 a year and the variable costs will be $148,000 per park. your required rate of return is 14 percent and your tax rate is 21 percent. what is the minimal amount you should bid per park? (round your answer to the nearest $100) (a) $214,300 (b) $214,100 (c) $212,500 (d) $208,200 (e) $208,400