(b) Journalize the entries required by the reconciliation.

【已刪除】三、所謂系統（System）係一群獨立或相互影響的個體，所組成的一個整體。一個系統的 組成分子稱為子系統，而子系統本身也具備有作為一個系統的完整特性，而好幾個系 統也可以組成一個更高階層的系統，請完成下列系統概念圖。一個資訊系統至少包含 六個基本組成元件，除了硬體（hardware）外，請回答其它組成元件有那些？（24 分）

【已刪除】四、下圖分別為知識創造的模式分類圖與知識創造的活動圖，請分別寫出空格的內容。 （28 分）

【已刪除】二、A comparative statement of financial position for Hartman Corporation is presented below: (20%)Additional information: 1. Net loss for 2014 is $15,000. 2. Cash dividends of $9,000 were declared and paid in 2014. 3. Land was sold for cash at a loss of $7,000. This was the only land transaction during the year. 4. Equipment with a cost of $15,000 and accumulated depreciation of $10,000 was sold for $5,000 cash. 5. $12,000 of bonds were retired during the year at carrying (book) valu(E) 6. Equipment was acquired for ordinary shares. The fair value of the shares at the time of the exchange was $25,000. Instructions Prepare a statement of cash flows for the year ended 2014, using the indirect metho(D)

(a) Prepare a correct bank reconciliation.

(a) Journalize the 2014 transactions. (12%)

(b) If the company uses the percentage-of-sales basis to estimate bad debts expense and anticipates 2% of net sales to be uncollectible, what is the adjusting entry at December 31, 2014? (3%)

(c) If the company uses the percentage-of-receivables basis to estimate bad debts expense and determines that uncollectible accounts are expected to be 4% of accounts receivable, what is the adjusting entry at December 31, 2014? (3%)

(d) Which basis would produce a higher net income for 2014 and by how much? (5%)

(a) Prepare correct income statement data for the 2 years. (7%)

(b) What is the cumulative effect of the inventory error on total gross profit for the 2 years? (3%)