Suppose that a new company has five employees: Agraharam, Chou, McIntyre, Smith, and Zamora. Each employee will assume one of six responsibilities: develop- ment, industry relations, marketing, planning, publicity, and sales. Each employee is capable of doing one or more of these jobs.
Zamora could do planning, sales, marketing, or industry relations; Agraharam could do planning or development; Smith could do publicity, sales, or industry relations; Chou could do planning, sales, or industry relations; and Macintyre could do planning, publicity, sales, or industry relations.
a) Model the capabilities of these employees using a bipartite graph.
b) Find an assignment of responsibilities such that each employee is assigned one responsibility.
c) Is the matching of responsibilities you found in part (b) a complete matching? Is it a maximum matching?

On january 1, 2018, gless textiles issued $12 million of 9%, 10-year convertible bonds at 101. the bonds pay interest on june 30 and december 31. each $1,000 bond is convertible into 40 shares of gless’s no par common stock. bonds that are similar in all respects, except that they are nonconvertible, currently are selling at 99 (that is, 99% of face amount). century services purchased 10% of the issue as an investment. on january 1, 2018, gless textiles issued $12 million of 9%, 10-year convertible bonds at 101. the bonds pay interest on june 30 and december 31. each $1,000 bond is convertible into 40 shares of gless’s no par common stock. bonds that are similar in all respects, except that they are nonconvertible, currently are selling at 99 (that is, 99% of face amount). century services purchased 10% of the issue as an investment. 3. on july 1, 2023, when gless’s common stock had a market price of $33 per share, century converted the bonds it held. prepare the journal entries by both gless and century for the conversion of the bonds (book value method).