The Fishery and Wildlife Agency of Ireland is considering four mutually exclusive design alternatives for a major salmon hatchery. This agency of the Irish government uses the conventional B/C ratio (incremental) for decision making. Salvage value is considered a benefit and not an offsetting value to first cost. Using an interest rate of 9% and a project life of 30 years, recommend which design is best. Doing nothing is not an option. A B С D
First cost 11000 12000 14000 15000
Annual benefits 1600 1800 1000 2300
Annual O&M costs 200 300 325 300
Annual disbenefits 200 200 50 500
Salvage value 1500 3500 4000 5000
i. B
ii. C
iii. A
iv. D

Listed below are several transactions that took place during the first two years of operations for the law firm of pete, pete, and roy.year 1 year 2amounts billed to clients for services rendered $ 170,000 $ 220,000 cash collected from clients 160,000 190,000 cash disbursements salaries paid to employees for services rendered during the year 90,000 100,000 utilities 30,000 40,000 purchase of insurance policy 60,000 0 in addition, you learn that the company incurred utility costs of $35,000 in year 1, that there were no liabilities at the end of year 2, no anticipated bad debts on receivables, and that the insurance policy covers a three-year period.required: 1. & 3. calculate the net operating cash flow for years 1 and 2 and determine the amount of receivables from clients that the company would show in its year 1 and year 2 balance sheets prepared according to the accrual accounting model.2. prepare an income statement for each year according to the accrual accounting model.