The balance sheets for Chesser Company for the years ended December 31, Year 2 and Year 1, are as follows: Year 2 Year 1 Cash $106,000 $100,000 Accounts receivable 74,000 96,000 Inventories 217,000 200,000 Investments — 140,000 Equipment 1,146,400 900,000 Accumulated depreciation—equipment (284,000) (352,000) $1,259,400 $1,084,000 Accounts payable $125,000 $87,600 Bonds payable, due in Year 2 — 200,000 Common stock, $10 par 650,000 570,000 Paid-in capital in excess of par 160,000 110,000 Retained earnings 324,400 116,400 $1,259,400 $1,084,000 The income statement for the current year is as follows: Sales $1,251,400 Cost of merchandise sold 680,000 Gross profit $571,400 Operating expenses: Depreciation expense $52,000 Other operating expenses 136,000 198,000 Income from operations $383,400 Other income: Gain on sale of investment $8,000 Other expense: Interest expense 12,000 (4,000) Income before income tax $379,400 Income taxes 121,400 Net income $258,000 Additional information for Year 2 is as follows: (a) Fully depreciated equipment costing $120,000 was scrapped with no salvage value, and new equipment was purchased for $366,400. (b) Bonds payable for $200,000 were retired by payment of their face amount. (c) 5,000 shares of common stock were issued at $26 for cash. (d) Cash dividends of $50,000 were declared and paid. Using the indirect method for the statement of cash flows, the gain on sale on investments would appear:

Depreciation on the company's equipment for 2017 is computed to be $18,000.the prepaid insurance account had a $6,000 debit balance at december 31, 2017, before adjusting for the costs of any expired coverage. an analysis of the company's insurance policies showed that $1,100 of unexpired insurance coverage remains.the office supplies account had a $700 debit balance on december 31, 2016; and $3,480 of office supplies were purchased during the year. the december 31, 2017, physical count showed $300 of supplies available.two-thirds of the work related to $15,000 of cash received in advance was performed this period.the prepaid insurance account had a $6,800 debit balance at december 31, 2017, before adjusting for the costs of any expired coverage. an analysis of insurance policies showed that $5,800 of coverage had expired.wage expenses of $3,200 have been incurred but are not paid as of december 31, 2017.

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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.