a. Inventory turnover for 2020 is __________.

b. During 2021, the Freeman reconsidered their expectations, and estimated that the Bus 2’s useful life would probably be 6 years (in total) instead of 4 years. The estimated residual value was not changed at that time. In addition, the Sum-of-years’-digits method of depreciation was considered the most appropriate to use with this type of Bus. What is the depreciation expense for the Bus 2 in 2021? (4%)

c. Freeman exchanged old Bus 3 (cost £92,000 less £63,000 accumulated depreciation) for new bus on January 1, 2022. The old bus had a fair value of £34,000, and Freeman also received cash of £4,000. Assume this transaction have commercial substance. Prepare the entry to record the exchange of assets. (4%)

a. Prepare the bank reconciliation at September 30. (8%)

b. Prepare the adjusting entries at September 30. (4%)

b. Times interest earned in 2020 is __________.

c. The Acid-test ratio for 2020 is __________.

d. Accounts receivable turnover for 2020 is __________.

e. Return on assets for 2020 is __________

1. Post Office Protocol版本3(POP3)是一種標準郵件協定，用於從遠端伺服器接收電子郵件 到本地電子郵件用戶。預設的POP3非加密連接埠號為__________ 。

2. 近距離無線通訊英文縮寫為 ________，又簡稱近距離通訊或近場通訊，是一種短距高頻的 無線電技術，讓兩個電子裝置（其中一個通常是行動裝置，例如智慧型手機）在短距離 之內進行通訊，理想最遠傳輸距離為20公分以內。