Aphysical inventory of liverpool company taken at december 31 reveals the following.
- per unit
item units cost market
car audio equipment
speakers 351 $ 106 $ 114
stereos 266 127 117
amplifiers 332 102 111
subwoofers 210 68 58
security equipment
alarms 486 166 156
locks 297 109 99
cameras 218 328 338
binocular equipment
tripods 191 90 100
stabilizers 176 111 121
required:
1. calculate the lower of cost or market for the inventory applied separately to each item.
2. if the market amount is less than the recorded cost of the inventory, then reord the lcm adjustment to the merchandise inventory account.

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Your parents have accumulated a $170,000 nest egg. they have been planning to use this money to pay college costs to be incurred by you and your sister, courtney. however, courtney has decided to forgo college and start a nail salon. your parents are giving courtney $20,000 to her get started, and they have decided to take year-end vacations costing $8,000 per year for the next four years. use 8 percent as the appropriate interest rate throughout this problem. use appendix a and appendix d for an approximate answer, but calculate your final answer using the formula and financial calculator methods. a. how much money will your parents have at the end of four years to you with graduate school, which you will start then?

Problem 3: access control pokeygram, a cutting-edge new email start-up, is setting up building access for its employees. there are two types of employees: managers and engineers, and there are three departments: security, networking, and human resoures. each employee works in a single department, and each department is housed on a different floor. managers are allowed access to any floor, while engineers are allowed access only to their own floor. there are three badge-operated elevators, each going up to only one distinct floor. every employee has one badge. pokeygram wants to use the best possible access control method in order to minimize delay for the elevators (a) access control matrix, 1. which of the following would you recommend that pokeygram use: (b) access control lists, or (c) capabilities? make sure to justify your answer. 2. what, if any, would be the benefits (and/or disadvantages) of using rbac (role-based access control) in this situation? keep your solution for this problem limited to 10-12 lines of text.