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Note 1:  The following 6 questions show gdb memory dumps of the heap from a malloc implementation with the following features: We always use headers and footers in all blocks, and they are equal to each other. The headers/footers contain the size of the block including the size of the header and footer and user payload space The headers/footers contain an alloc bit in the lowest bit to indicate if the block is allocated (1) or free (0) We use a prologue header/footer with the size of the prologue (i.e., 16 bytes) We use an epilogue header with a size of 0 The heap is initialized without any space between the prologue and epilogue (i.e., empty heap) When adding space at the end of the heap in malloc, we add the minimum necessary space to fit the user request while accounting for alignment issues malloc will split blocks into the minimum space for the user to leave the most free space for later use free will immediately coalesce neighboring blocks We use an implicit free list implementation (i.e., no explicit free list or segregated free list)

Tyson, a holder of a $2,000,000 Penn bond, collected the interest due on June 30, 20X4, and then sold the bond to Senn for $1,920,000. On that date, Penn, an 80% owner of Senn, had a $2,085,000 carrying amount for this bond. What was the effect of Senn’s purchase of Penn’s bond on the consolidated income and income to the non-controlling interest reported in Penn’s June 30, 20X4, consolidated income statement (hint: downstream)? Effect Choices Option Consolidated income Income to non-controlling interest(NCI in NI) A $132,000 increase $33,000 increase B $165,000 increase $0 C $0 $33,000 increase D $0 $165,000 increase  

Based on the following gdb memory dump of the heap, (gdb) x/14gx mm_heap_lo()0x7efff724c000: 0x0000000000000000      0x00000000000000110x7efff724c010: 0x0000000000000011      0x00000000000000210x7efff724c020: 0x5dd631b4ff8fd5e2      0xa8b8a0fa409d624d0x7efff724c030: 0x0000000000000021      0x00000000000000010x7efff724c040: 0x0000000000000000      0x00000000000000000x7efff724c050: 0x0000000000000000      0x00000000000000000x7efff724c060: 0x0000000000000000      0x0000000000000000 How many free blocks are in the heap? Do not include the prologue/epilogue/padding in your count. [free] How many allocated blocks are in the heap? Do not include the prologue/epilogue/padding in your count. [alloc] If mm_sbrk is called at this point, what address will it return? Enter the value in hex, starting with 0x and with all letters lowercase. [sbrk] This memory dump shows the state of the heap after a block was allocated for a malloc request.  What are the first 8 bytes of user payload data in this allocated block? Enter the value in hex, starting with 0x and with all letters lowercase. [first]

Penn owns 100% of Senn. On January 1, 20X4, Penn sold equipment with an original cost of $40,000 and a carrying amount of $24,000 to Senn for $36,000. Penn had been depreciating the equipment over a five-year period using straight-line depreciation with no residual value. Senn is using straight-line depreciation over three years with no residual value. In Penn’s December 31, 20X4, consolidating worksheet, by what amount should depreciation expense be decreased?

The parent company controls and consolidates the consolidated company. Which of the following statements is true regarding the situation in which the subsidiary acquires, in an open market (third party), bonds issued three years ago by the parent?

Penn acquired 100% of Senn on January 2, 20X4. During 20X4, Penn sold goods to Senn for $700,000 that cost Penn $500,000. Senn still owned 40% of the goods ($280,000) at the end of the year. Cost of goods sold was $1,000,000 for Penn and $990,000 for Senn. What was the consolidated cost of goods sold? (Hint: Penn COGS + Senn COGS – inter-company COGS.)

Based on the following gdb memory dump of the heap, (gdb) x/14gx mm_heap_lo()0x7efff724c000: 0x0000000000000000      0x00000000000000110x7efff724c010: 0x0000000000000011      0x00000000000000500x7efff724c020: 0x5dd631b4ff8fd5e2      0xa8b8a0fa409d624d0x7efff724c030: 0x0000000000000020      0x00000000000000300x7efff724c040: 0x14704f8a5d791845      0xa1f6d94b963e0b3b0x7efff724c050: 0xc470dfa326757a74      0xa5d1c56086f01a290x7efff724c060: 0x0000000000000050      0x0000000000000001 How many free blocks are in the heap? Do not include the prologue/epilogue/padding in your count. [free] How many allocated blocks are in the heap? Do not include the prologue/epilogue/padding in your count. [alloc]

Based on the following gdb memory dump of the heap, (gdb) x/14gx mm_heap_lo()0x7efff724c000: 0x0000000000000000      0x00000000000000110x7efff724c010: 0x0000000000000011      0x00000000000000310x7efff724c020: 0x804b225521e64cdc      0x4022321ebbe1e2c90x7efff724c030: 0xd411852de60e6fea      0x000000000000005a0x7efff724c040: 0x0000000000000031      0x00000000000000200x7efff724c050: 0xc470dfa326757a74      0xa5d1c56086f01a290x7efff724c060: 0x0000000000000020      0x0000000000000001 How many free blocks are in the heap? Do not include the prologue/epilogue/padding in your count. [free] How many allocated blocks are in the heap? Do not include the prologue/epilogue/padding in your count. [alloc] This memory dump shows the state of the heap after a block was allocated for a malloc request.  What are the first 8 bytes of user payload data in this allocated block? Enter the value in hex, starting with 0x and with all letters lowercase. [first]

Penn owns 100% of the capital stock of both Senn and Tenn. Senn purchases merchandise inventory from Tenn at 120% of Tenn’s cost. During 20X4, merchandise that cost Tenn $60,000 was sold to Senn. Senn sold all of this merchandise to unrelated third-party customers for $82,000 during 20X4. In preparing combined financial statements for 20X4, Penn’s accountant disregarded the common ownership of Senn and Tenn. By what amount was unadjusted revenue overstated in the combined income statement for 20X4?

During 20X4, Penn sold inventory to its wholly owned subsidiary, Senn. The inventory cost $40,000 and was sold to Senn for $58,000. For consolidation reporting purposes, when is the $18,000 inter-company gross profit recognized?