[Para. 4-a-9] Current taxes receivable uncollected at year-end, and the related Allowance for Uncollectible Current Taxes account, were both reclassified as delinquent. Of the amount classified as delinquent it was determined $87,010 would not be collected within 60 days of the fiscal year end and would therefore be unavailable for use in the current period. As a result the amount was reclassified as deferred inflows of resources.Required: Record the reclassification of the current taxes receivable and related allowance for uncollectible account in the General Fund and governmental activities journals. Reclassify $87,010 of property tax revenue to the Deferred Inflows of Resources account in the General Fund journal only. (Note: To accomplish the reclassification of revenue, debit the revenue account and credit deferred inflows of resources. Select “Deferral” in the [Description] menu in the Detail Journal.)[Para. 4-a-10] The city’s budget for 2020 was legally amended as follows: Estimated Revenues: Decreases Increases Licenses and Permits $ 20,000 Appropriations: Public Safety $ 10,000 Culture and Recreation $ 13,000Required: Record the budget amendments in the General Fund general journal only. Budgetary items do not affect the government-wide accounting records. (Note: Select “Budget Amendment” in the [Description] field in the Detail Journal.)11. [Para. 4-a-11] Interest and penalties receivable on delinquent taxes was increased by $40,500; $3,248 of this was estimated as uncollectible and based on past history $8,910 was considered to be unavailable for use in the current fiscal year. Required: Record this transaction in the General Fund and governmental activities journals. The $8,910 classified as unavailable for use is recorded as deferred inflows of resources in the General Fund journal and as revenue in the governmental activities journal. 12. [Para. 4-a-12] Services received by the General Government function of the General Fund from the Solid Waste Disposal Fund amounted to $18,200 during the year. Of this amount, $15,400 was paid in cash and $2,800 remained unpaid at year-end.Required: Record the receipt of these services, amounts paid during the year, and remaining liability in the General Fund and governmental activities journals. At the government-wide level the liability should be credited to Internal Payables to Business-type Activities. Do not record these items in the Solid Waste Disposal Fund until instructed to do so in Chapter 7 of this case.13. [Para. 4-a-13] Delinquent taxes receivable in the amount of $17,150 were written off as uncollectible. Interest and penalties already recorded as receivable on these taxes, amounting to $3,087, were also written off. Additional interest on these taxes that had legally accrued was not recorded since it was deemed uncollectible in its entirety.Required: Record this transaction in the General Fund and governmental activities journals.14. [4-a-14] In December 2020, the General Fund transferred $17,500 to the Street Improvement Bond Debt Service Fund to assist with an interest payment due on January 1, 2021. Required: Record this transaction in the General Fund only. The transaction has no effect at the government-wide level since it occurs between two governmental activities. Do not record this transaction in the Street Improvement Bond Debt Service Fund until instructed to do so in Chapter 6 of this case.

Biology 221 Daivi Emani teaches biology and life sciences at Milford College in White Plains, New York. She wants to use Excel to track the test scores and calculate final averages for the students in her Biology 221 class. She has already entered the homework, quiz, and final exam scores for 66 students. The overall score is based on weighted average of the individual scores with homework accounting for 10 percent of the final grade, each of three quizzes accounting for 20 percent, and the final exam accounting for 30 percent. To calculate a weighted average you can use the SUMPRODUCT function SUMPRODUCT(array1,array2) where array1 is the range containing the weights assigned to each score and array2 is the range containing the scores themselves. Daivi also wants you to calculate each student’s rank in the class based on the student’s weighted average. Ranks are calculated using the RANK function RANK(number,ref[,order=0]) where number is the value to be ranked, ref is a reference to the range containing the values against which the ranking is done, and order is an optional argument that specifies whether to rank in descending order or ascending order. The default order value is 0 to rank the values in descending order. Finally, you will create formulas that will look up information on a particular student based on that student’s ID so that Daivi doesn’t have to scroll through the complete class roster to find a particular student. Complete the following: 1. Open the Biology workbook located in the Excel3 > Case3 folder, and then save the workbook as Biology Grades in the location specified by your instructor. 2. In the Documentation worksheet, enter your name in cell B3 and the date in cell B4. 3. In the Biology Grades worksheet, in cell B5, calculate the number of students in the class by using the COUNTA function to count up the student IDs in the H column and subtracting 1 from that value (so as to not include cell H2 in the count). 4. In the range B8:F8, enter the weight values 10%, 20%, 20%, 20%, and 30%. 5. In the range B9:F9, calculate the average of the numbers in columns K, L, M, N, and O. 6. In the range B10:F10, calculate the minimum values in the corresponding student score columns.Copyright 2017 Cengage Learning. All Rights Reserved. May not be copied, scanned, or duplicated, in whole or in part. WCN 02-200-203Module 3 Performing Calculations with Formulas and Functions | Excel EX 185 7. In the range B11:F11, use the MEDIAN function to calculate the midpoint of each of the student scores. 8. In the range B12:F12, calculate the maximum values for each of the student scores. 9. In cell P3, use the SUMPRODUCT function to calculate the weighted average of 9. In cell P3, use the SUMPRODUCT function to calculate the weighted average of the scores for the first student in the list. Use an absolute reference to the range B8:F8 for the array1 argument, and use the relative reference to the student scores in the range K3:O3 for the array2 argument. 10. In cell Q3, use the RANK function to calculate the first student’s rank in class. Use 10. In cell Q3, use the RANK function to calculate the first student’s rank in class. Use cell P3 for the number argument and column P for the ref argument. You do not to specify a value for the order argument. 11. Calculate the weighted average and ranks for all of the students by using AutoFill to copy the formulas in the range P3:Q3 to the range P3:Q68. 12. In cell B15, enter the student ID 602-1-99 for Lawrence Fujita. 13. In cell B16, use the VLOOKUP function with the student ID from cell B15 to look up the first name of the student matching that ID. Use the range H:Q as the reference to the lookup table, and retrieve the third column from the table. 14. In the range B17:B24, use lookup functions to retrieve the other data for the student ID entered in cell B15. 15. Test the VLOOKUP function by adding other student IDs in cell B15 to confirm that you can Test the VLOOKUP function by adding other student IDs in cell B15 to confirm that you can T retrieve the record for any student in class based on his or her student ID. 16. Manuel Harmon was not able to take the final exam because of a family crisis. Daivi is scheduling a makeup exam for him. A weighted average of 92.0 will give Manuel an A for the course. Use Goal Seek to determine what grade he would need on the final to get an A for the course. 17. Save and close the workbook.This is requirement, the excel is below.

Part I: Rules of Evidence Research one RECENT fraud case and chart the evidence in an Evidence Chart located at the bottom of the page. A good starting point for a fraud case is here. Then write a short essay indicating what rules of the Federal Rules of Evidence apply in this fraud case and why. Your paper should be 2-3 pages in length, not including the Evidence Chart, cover and reference page. Include a separate reference page and be sure to cite per APA requirements.