A tanning parlor located in a major shopping center near a large New England city has the following history of customers over the last four years (data are in hundreds of customers): Mid-Month of Quarter
Year Feb May Aug Nov Yearly Totals
2004 3.5 2.9 2.0 3.2 11.6
2005 4.1 3.4 2.9 3.6 14.0
2006 5.2 4.5 3.1 4.5 17.3
2007 6.1 5.0 4.4 6.0 21.5
a. Construct a table in which you show the actual data (given in the table), the centered moving average, the centered moving-average trend, the seasonal factors, and the cycle factors for every quarter for which they can be calculated in years 1 through 4.
b. Determine the seasonal index for each quarter.
c. Do the best you can to project the cycle factor through 2008.
d. Make a forecast for each quarter of 2008.
e. The actual numbers of customers served per quarter in 2008 were 6.8, 5.1, 4.7, and 6.5 for quarters 1 through 4, respectively (numbers are in hundreds). Calculate the RMSE for 2008.
f. Prepare a time-series plot of the actual data, the centered moving averages, the long-term trend, and the values predicted by your model for 2004 through 2008 (where data are available).

During january 2018, the following transactions occur: january 1 purchase equipment for $20,600. the company estimates a residual value of $2,600 and a five-year service life. january 4 pay cash on accounts payable, $10,600. january 8 purchase additional inventory on account, $93,900. january 15 receive cash on accounts receivable, $23,100 january 19 pay cash for salaries, $30,900. january 28 pay cash for january utilities, $17,600. january 30 firework sales for january total $231,000. all of these sales are on account. the cost of the units sold is $120,500. the following information is available on january 31, 2018. depreciation on the equipment for the month of january is calculated using the straight-line method. the company estimates future uncollectible accounts. at the end of january, considering the total ending balance of the accounts receivable account as shown on the general ledger tab, $4,100 is now past due (older than 90 days), while the remainder of the balance is current (less than 90 days old). the company estimates that 50% of the past due balance will be uncollectible and only 3% of the current balance will become uncollectible. record the estimated bad debt expense. accrued interest revenue on notes receivable for january. unpaid salaries at the end of january are $33,700. accrued income taxes at the end of january are $10,100

The textbook defines ethics as “the principles of conduct governing an individual or a group,” and specifically as the standards one uses to decide what their conduct should be. to what extent do you believe that what happened at bp (british petrolium) is as much a breakdown in the company’s ethical systems as it is in its safety systems, and how would you defend your conclusion?

Fabian got into an accident on his way to work. he had multiple fractures in his leg. his doctor advised strict bed rest for at least three months.fabian is a freelance wildlife photographer who usually works on a contract basis, and this is his primary source of income. before the accident, fabian was planning his finances. which goal of his financial plan would fabian in getting through without pay for the next three months? the goal that requires the creation of a/an would fabian get through the next three months without pay.