CBC Co. plans to retire $100 million in bonds in five years, so it wishes to fund a savings account at the beginning of each year during that period for which it expects to earn 8% annually. At the end of the five years, there will be enough money in the account to pay off the bonds. What amount does CBC need to invest each year?  Present and future values of $1 at 8.0% are presented below:  

Utah Mining Co. (UMC) paid $200 million for the right to explore and extract rare metals from land owned by the state of Utah. To obtain the rights, UMC agreed to restore the land to a suitable condition for other uses after its exploration and extraction activities. UMC incurred exploration and development costs of $60 million on the project. UMC has a credit-adjusted risk free interest rate is 7%. It estimates the possible cash flows for restoring the land, three years after its extraction activities begin, as follows: (PV of $1, PVA of $1) (Use appropriate factor(s) from the tables provided.)Cash Outflow Probability$10million  60% $30million  40% The asset retirement obligation (rounded) that should be recognized by UMC at the beginning of the extraction activities is:

Questions 17 and 18 pertain to the Urease test. These are Urease tubes. 17.  How many are negative for a urease test?

CyberX Software began a new development project in 2020. The project reached technological feasibility on June 30, 2021, and was available for release to customers at the beginning of 2022. Development costs incurred prior to June 30, 2021, were $3,200,000 and costs incurred from June 30 to the product release date were $1,400,000. The economic life of the software is estimated at four years. For what amount will software be capitalized in 2021?

Question 24 and 25 pertain to a catalase test. 25. What is added to the bacterial samples to test this reaction?

Maine Co. began a construction project in 2016 with a contract price of $150 million to be received when the project is completed in 2018. During 2016, Maine incurred $36 million of costs and estimates an additional $84 million of costs to complete the project. Maine recognizes revenue over time and for this project recognizes revenue over time according to the percentage of the project that has been completed. Maine:

This is a methylene blue reductase test. Which tube would be negative for the presence of coliform bacteria in milk?

What enzyme does the starch hydrolysis test determine the presence of?

The second heart sound occurs as

What enzyme does the starch hydrolysis test determine the presence of?