Answer:
Date         Account title and explanation      Debit        Credit
March 1    Equity investment                          $32,000
                 ($612,000/17%)*8% - $256,000)
                        Unrealized holding gain                             $32,000
                (To adjust the value of equity investment)
Note: On 1 march, value of the investment value is increased which is unrealized based on 31 December fair value
 
        
             
        
        
        
Answer:
Explanation:
Issue: Will the court rule in support of Daniel’s argument that Nintendo breached the warranty based on reasonable expectation on the performance of an expensive system and statements made while selling the gaming system?
Rule:  There is a creation of express warranty when a seller makes a description of the statement quality, condition or performance of goods sold. This warranty is created by the statement of facts and if the seller uses words to designate the value of the supposed goods, it will only be considered as an opinion that does not create any express warranty. 
The customer’s reasonable expectation of the existence of the gaming system based on the price leads to implied warranty. The goods sold should be logically fit for the general purpose for which it is sold. It should be of proper quality to satisfy the implied warranty of merchantability and the goods should fit the particular purpose for which the buyer will use the goods to satisfy the implied warranty of fitness for a particular purpose.
Analysis: Here, the argument of Daniel that Nintendo’s description of the gaming system as “most reliable”, and “durable” asserted that the quality and performance of the gaming system will not stay because these words create general statements that are made as part of sale or seller’s opinion about the goods. These words would be considered as puffery and do not create any express warranty. The higher price of the gaming system would create an implied warranty about the performance of the system, but the switch failed only after the warranty period. When the seller has expressly stated the warranty period as one year, any defects that occur after the warranty period will not breach the implied warranty. 
Moreover, the gaming system was reasonably fit for Daniel’s business purpose and worked well during the warranty period. Hence Daniel’s arguments will not stay in front of the court.
Conclusion: The court will not rule in favor of Daniel and Daniel will not be able to recover against Nintendo because no breach of warranty had occurred.
 
        
             
        
        
        
Answer:
D. Filtering.
Explanation:
Business content filtering has two objectives – to prevent network users visiting unsafe websites and to enforce Internet user policies. The first objective is achieved by each request to visit a website being checked against blacklists of known unsafe websites
 
        
             
        
        
        
Answer:
Instructions are listed below.
Explanation:
Giving the following information: 
Mettel Products sells 100,000 flash drives annually to industrial distributors who resell the drives to business customers for $40 each. The distributors’ margins are 25%. Mettel Products’ cost of goods sold is $10.00 each. Mettel’s total variable costs (including selling costs) are $15.00 per drive.
Selling price= 40/1.25= $32
A) Gross margin= 32 - 15= 17
%= 53%
B) Mettel is considering increasing its annual advertising spending from $75,000 to $150,000.
Break-even point= fixed costs/ contribution margin
Break-even points= 150,000/17= 8,824 units
C) Break-even points= 75,000/14= 5,357 units
 
        
             
        
        
        
I would say thats a business operations need! 
Hope this help! :)