An automated car wash serves customers with the following serial process: pre-treat, wash, rinse, wax, hand dry. Each of these steps is performed by a dedicated machine except for the hand dry step, which is performed manually on each car by one of 4 workers. The steps of the process have the following processing times:
(a) Pre-treat: 4 minute per car
(b) Wash: 3 minutes per car
(c) Rinse: 2 minutes per car
(d) Wax: 2 minutes per car
(e) Hand dry: 14 minutes per car

If the car wash has a demand of 16 cars per hour, what is the flow rate of the process?

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Trecek corporation incurs research and development costs of $625,000 in 2017, 30 percent of which relate to development activities subsequent to ias 38 criteria having been met that indicate an intangible asset has been created. the newly developed product is brought to market in january 2018 and is expected to generate sales revenue for 10 years. assume that a u.s.–based company is issuing securities to foreign investors who require financial statements prepared in accordance with ifrs. thus, adjustments to convert from u.s. gaap to ifrs must be made. ignore income taxes. required: (a) prepare journal entries for research and development costs for the years ending december 31, 2017, and december 31, 2018, under (1) u.s. gaap and (2) ifrs. (c) prepare the entry(ies) that trecek would make on the december 31, 2017, and december 31, 2018, conversion worksheets to convert u.s. gaap balances to ifrs.

Your own record of all your transactions. a. check register b. account statement