Loran's pretax accounting income in 2012 is $100,000. loran had bad debt expense for financial reporting purposes of $14,000 in 2012. in 2012, loran deducted $4,000 in bad debts. loran expects the timing difference to reverse $3,000 in 2013 and $7,000 in 2014. the income tax rate is 40%. what entries would be included for the deferred tax entry required at the end of 2013

Apharmaceutical packaging company (ppc) has decided to reorganize its processes into cells. the company has four different production operations, each requiring a unique piece of equipment. the names and functions of the four pieces of equipment are sort, count, place, and package. the company packages five different families of products (a, b, c, d, and e). the tables below indicate the demand (total units/day by product family), required operations, and operation cycle times for each product family. assume that any individual piece of equipment is available to operate 16 hours/day, but 2 hours (in total) are lost each day on each piece of equipment due to breaks and meetings when operators are not available to operate the equipment. how many minutes/day are available for production