Bob Jones has a small repair shop that he has run for several years as a sole Proprietorship. The proprietorship uses the cash method of accounting and the calendar year as its tax year. Bob needs additional capital for expansion and knows two people who might be interested in investing in the business. One would like to work for the business. The other would only invest. Bob wants to know the tax consequences of incorporating the business. His business assets include a building, equipment, accounts receivable, and cash. Liabilities include a mortgage on the building and a few accounts payable, which are deductible when paid.

Required: Write a memorandum to Bob explaining the tax consequences of the incorporation. As part of your memorandum examine the possibility of having the corporation issue common and preferred stock and debt for the shareholders' property and money.

Write a program that takes in 3 inputs [players (int type), expected game time (double type), team (char type)] and calculates actual game time (double) based on the following conditions: if the number of players or the expected game time is less than or equal to zero, it should output wrong input if the number of players is greater than 0 and less than or equal to 6 and if they are on the â€r’ or â€r’ team, their game time will be 10% faster. and if they are on the â€b’ or â€b’ team, their game time will be 15% faster. and if they are on the â€y’ or â€y’ team, their game time will be 20% faster. and if they are on any other team, they will play 0% faster. if the number of players is greater than 6 but less than or equal to 12 and if they are on the â€r’ or â€r’ team, their game time will be 20% faster. and if they are on the â€b’ or â€b’ team, their game time will be 25% faster. and if they are on the â€y’ or â€y’ team their game time will be 30% faster. and if they are on any other team, they will play 0% faster. if the number of players is greater than 12 but less than or equal to 18 and if they are on the â€r’ or â€r’ team, their game time will be 30% faster. and if they are on the â€b’ or â€b’ team, their game time will be 35% faster. and if they are on the â€y’ or â€y’ team, their game time will

When using a public computer or network, you should always

Afiling system in which an intermediary source of reference, such as a file card, must be consulted to locate specific files is called a(n) system. a. shelf filing b. direct filing c. indirect filing d. shingling