5.Given f{x) = sinx, 0 ＜x ＜π，expand f(x) in Fourier cosine series. (15 points)

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二、On December 31，2009, when its Allowance for Doubtful Accounts had a credit balance of $1,500, Leeds Company estimates that 7% of its accounts receivable balance of $95,000 will become uncollectible. On March 3，2010, Leeds Company determined that Megan Josfs account of $950 was uncollectible. On May 15，2010, lost paid the amount previously written off. Reqsaired: (20%) Prepare the journal entries for December 31，2009，March 3, 2010 and May 15，2010.

1. Determine the carrying cost of ending inventory at the balance sheet date

2. Prepare the entry to record the inventory write-down for the current period

五、Pratt Corporation sold its 8% bonds with a maturity value of $ 1，0003000 on May 13 2008， for $950,263. At the time of the sale the bonds had 3 years until they reached maturity and the market rate was 10%。 The first annual payment of the bond interest is May 1，2009。 By November 1，2009，the firm decides to reacquire its 8% bonds in the market and is able to purchase $500,000 at 98, plus the accrued interest payment. The remainder of the outstanding bonds is extinguished at the due date on May 2011. Pratf s ending fiscal year is December 31，and uses effective interest method to amortize the premium or discount on bonds. Required: Prepare the journal entries for 2008/5/1，2008/12/31, 2009/05/01，2009/11/1。(20%)

(1) Convert the following decimal number to a number in base 13: 297

(3) If a processor is a 16-bit machine, how many different memory locations can it distinguish?

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