As a project manager of Very Good Construction you want to plan renting a fleet of 25 cu yd tractor-scrapers and have them hauling between the pit and a road construction job. The haul road is a rutted dirt road that deflects slightly under the load of the scraper. There is a slight grade of 2.5% from the pit to the fill location. Rolling resistance factor is assumed as 100 lbs/ton. The return road is effectively level. The haul distance to the dump location is 0.50 miles and the return distance is 1.50 miles. The scrapers are push loaded in the pit. The cycle time for the pusher is 1.50 minutes and the cycle time for the scrapers is 8 minutes. Assume that the weight on the wheels is 75 tons (full) and 50 tons (empty).

a. What are the rolling resistances and grade resistance?
b. What are the effective grades?
c. How many scrapers you recommend to be rented? Explain.
d. What is the production of the system in case 4 scrapers would be rented?

The unadjusted trial balance of the manufacturing equitable at december 31, 2018, the end of its fiscal year, included the following account balances. manufacturing’s 2018 financial statements were issued on april 1, 2019. accounts receivable $ 114,250 accounts payable 53,600 bank notes payable 670,000 mortgage note payable 1,270,000 other information: the bank notes, issued august 1, 2018, are due on july 31, 2019, and pay interest at a rate of 12%, payable at maturity. the mortgage note is due on march 1, 2019. interest at 11% has been paid up to december 31 (assume 11% is a realistic rate). manufacturing intended at december 31, 2018, to refinance the note on its due date with a new 10-year mortgage note. in fact, on march 1, manufacturing paid $263,000 in cash on the principal balance and refinanced the remaining $1,007,000. included in the accounts receivable balance at december 31, 2018, were two subsidiary accounts that had been overpaid and had credit balances totaling $19,650. the accounts were of two major customers who were expected to order more merchandise from manufacturing and apply the overpayments to those future purchases. on november 1, 2018, manufacturing rented a portion of its factory to a tenant for $32,400 per year, payable in advance. the payment for the 12 months ended october 31, 2019, was received as required and was credited to rent revenue. required: (1) prepare any necessary adjusting journal entries at december 31, 2018, pertaining to each item of other information (2) prepare the current and long-term liability sections of the december 31, 2018, balance sheet. balance sheet (partial) at december 31, 2018 current liabilities: total current liabilities long-term liabilities: