At january 1, 2018, café med leased restaurant equipment from crescent corporation under a nine-year lease agreement. the lease agreement specifies annual payments of $25,000 beginning january 1, 2018, the beginning of the lease, and at each december 31 thereafter through 2025. the equipment was acquired recently by crescent at a cost of $180,000 (its fair value) and was expected to have a useful life of 13 years with no salvage value at the end of its life. (because the lease term is only 9 years, the asset does have an expected residual value at the end of the lease term of $90,995.) crescent seeks a 10% return on its lease investments. by this arrangement, the lease is deemed to be an operating lease. (fv of $1, pv of $1, fva of $1, pva of $1, fvad of $1 and pvad of $1) (use appropriate factor(s) from the tables provided.) required: 1. what will be the effect of the lease on crescent’s (lessor’s) earnings for the first year? (enter decreases with negative numbers.)2. what will be the balances in the balance sheet accounts related to the lease at the end of the first year for crescent? (for all requirements, round your intermediate calculations to the nearest whole dollar amount.)1 effect on earnings 2 equipment balance (net, end of year)

Imagine us is a startup that offers high definition 3d prenatal ultrasounds for high-end customers. the service process includes four activities that are conducted in the sequence described below. (the time required for each activity is shown in parentheses): activity 1: welcome a patient and explain the procedure. (20 minutes)activity 2: prep the patient (e.g., show them to the room, apply ultrasound gel). (17 minutes) (*your id number represents the amount of time needed to complete this task)activity 3: take images. (5 minutes)activity 4: discuss diagnostic with patient. (20 minutes)at each location there are employees (servers) s1, s2, and s3. the assignment of tasks to servers is the following: s1 does activities 1 and 2.s2 does activity 3.s3 does activity 4.a. what is the capacity of this process (in customers per hour)? b. suppose 3 patients arrive every hour on average. ignoring any “start of day” or “end of day” effects, what are the utilizations of all three servers (%)? c. suppose each activity can be done by any server and any server can do any set of activities. however, each activity is done by only one server. for example, a possible assignment includes: s1 does activity 1, s2 does activity 2, and s3 does activities 3 and 4. of course, the original assignment of servers to activities is also feasible. what is the maximum capacity of the process (in customers per hour)? d. now consider the capacity measures in (c) and (a), what is the percentage change? why can you improve capacity without using additional resources? (there is no free lunch, right? )note: for all hw assignments, show your process of getting the results. only providing the final answers is not acceptable and will get 0%. if necessary, use a separate sheet of paper to show your work.