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NEW QUESTION: 1
On January 31, Year 3, a company prepaid the US $72,000 rental fee for a parking lot it leases. The rental fee covered a 3-year period beginning February 1, Year 3. What is the effect of this transaction on the December 31 Year 3, financial statements for each of the following?

A. Option C
B. Option A
C. Option D
D. Option B
Answer: D
Explanation:
The US $72,000 rental fee should be recognized as expense evenly over the 36-month duration of the lease. In Year 3, US $22,000 should be deferred to current expenses [(US $72,000 36 months) x 11 months], and US $50,000 should be deferred as prepaid expense. On January 1. a new landscaping firm. Bandit Co. acquired a fleet of vehicles, all the necessary tools and equipment. and a parking and storage facility. It began operations immediately. It is now the end of the first year of operations, and the first set of year-end financial statements are being prepared decisions have to be made regarding the appropriate accounting and reporting practices for this company. Relevant information for several of these items is described in the following list of transactions and events: At year-end the parking and storage facility that was purchased for US $150.000 has a fair value of US $250.000 The physical flow of inventory is first in, first out, and the cost of materials has risen steadily over the year. To promote sales for the coming year, maintenance contracts were sold in December at very reasonable prices, provided that the customers paid cash. On April 1, the company arranged a US $100,000 10% bank loan. Interest payments of US $5,000 are due on October 1 and April 1 of each year during the 5-year term of the loan. During the first year of operations, the company experienced a 5% bad debt rate on credit sales None of the bad debts are expected to be recovered, given that 5% i s the industry average level of bad debts. Total credit sales for the year were U $400,000. The year-end balance of accounts receivable includes uncollected overdue accounts of US $100,000. Half of the uncollected overdue amounts are estimated to be uncollectible.

NEW QUESTION: 2

A. Option C
B. Option A
C. Option D
D. Option B
Answer: D

NEW QUESTION: 3
솔루션 아키텍트는 애플리케이션의 응답 시간이 느리다는 것을 알게 되었습니다. MySQL RDS의 CloudWatch 지표는 읽기 IOPS가 높고 데이터베이스가로드 될 때 크게 변동 함을 나타냅니다.
IOPS 변동을 해결하기 위해 데이터베이스 환경을 어떻게 다시 설계해야 합니까?
A. 더 많은 RAM을 얻기 위해 RDS 인스턴스 유형을 변경하십시오.
B. 웹 서버 계층을 수평으로 확장합니다.
C. 스토리지 유형을 프로비저닝 된 IOPS로 변경하십시오.
D. DB 계층을 별도의 RDS 인스턴스로 분할합니다.
Answer: C