Identify if the scenario is a fraud risk factor relating to misstatements arising from fraudulent financial reporting or fraud risk factors relating to misstatements arising from misappropriation of assets and the associated condition generally present when fraud occurs. Factors include:
i. Attitudes/rationalizations – Misstatements arising from misappropriation of assets
ii. Attitudes/rationalizations – Misstatements from fraudulent financial reporting.
iii. Incentives/pressure – Misstatements arising from misappropriation of assets
iv. Incentives/pressures – Misstatements from fraudulent financial reporting
v. Opportunities – Misstatements arising from misappropriation of assets
vi. Opportunities – Misstatements from fraudulent financial reporting
vii. Does not Apply
Scenarios
1. Significant related-party transactions not in the ordinary course of business
2. Promotions, compensation, or other rewards inconsistent with expectations
3. Significant bank accounts in the tax-haven jurisdictions for which there appears to be no clear business justification
4. Large amounts of cash on hand or processed

Abakery wants to determine how many trays of doughnuts it should prepare each day. demand is normal with a mean of 5 trays and standard deviation of 1 tray. if the owner wants a service level of at least 95%, how many trays should he prepare (rounded to the nearest whole tray)? assume doughnuts have no salvage value after the day is complete.

Benton company (bc), a calendar year entity, has one owner, who is in the 37% federal income tax bracket (any net capital gains or dividends would be taxed at a 20% rate). bc's gross income is $395,000, and its ordinary trade or business deductions are $245,000. ignore the standard deduction (or itemized deductions) and the deduction for qualified business income. if required, round computations to the nearest dollar. a. bc is operated as a proprietorship, and the owner withdraws $100,000 for personal use. bc's taxable income for the current year is $ , and the tax liability associated with the income from the sole proprietorship is $ . b. bc is operated as a c corporation, pays out $100,000 as salary, and pays no dividends to its shareholder. bc's taxable income for the current year is $ , and bc's tax liability is $ . the shareholder's tax liability is $ . c. bc is operated as a c corporation and pays out no salary or dividends to its shareholder. bc's taxable income for the current year is $ , and bc's tax liability is $ . d. bc is operated as a c corporation, pays out $100,000 as salary, and pays out the remainder of its earnings as dividends. bc's taxable income for the current year is $ , and bc's tax liability is $ .

Ashop owner uses a reorder point approach to restocking a certain raw material. lead time is six days. usage of the material during lead time is normally distributed with a mean of 42 pounds and a standard deviation of four pounds. when should the raw material be reordered if the acceptable risk of a stockout is 3 percent?