这道大题谁会做啊！！！

a)  (10 pts)  Mobile services business can be a capital intensive. There is a significant investment upfront to acquire the spectrum license and network equipment needed to start the business, although an operator may meet part of the investment needs by borrowing.

ABC Mobile provides mobile phone service with a handset subsidy model. Each customers signing up for 2-year service contract can purchase a handset at a discounted price. The amount below cost is subsidized by ABC Company and is capitalized as an asset to be amortized linearly over 2 years. Customers are billed monthly and required to pay within 30 days. Revenue is recognized when billed.

Greatly simplified, ABC Mobile’s ledger includes the accounts listed below. The company’s operating expenses include salary, rental, electricity, consumables, and so on. For simplicity, no contra account is used and all operating expenses are paid through account payable, not directly by cash.

1.         Cash        6.         Account Payable
2.         Accounts Receivable        7.         Debt Payable
3.         Capitalized Handset Subsidy        8.         Operating Expenses (OPEX)
4.         Network Equipment        9.  Depreciation and Amortization Expenses
5.  Spectrum Licenses        10.  Interest Expense
                11.  Revenue
                12.  Owner Equity

The list of transactions below includes all the revenue and expense recognitions of ABC Mobile for the year 2013, plus some of the other transactions (dollar in $millions). For each transaction, place the number of the account to be debited and credited in the corresponding column below.
                                                                                                                           Debit   Credit
(i) Borrow $9,000 from bank to purchase new 4G spectrum license                         _____   _____
(ii) Recognize service revenue and bill customers: $7,000                                 _____   _____
(iii) Recognize operation expenses: $2,200                                                 _____   _____
(iv) Receive customer payments for outstanding bills: $7,100                                 _____   _____
(v)        Record Handset Subsidy amortization of $800                                 _____   _____
(vi)        Record equipment depreciation: $900                                 _____   _____
(vii) Record amortization of mobile licenses: $1,100                                 _____        _____
(viii) Pay interest of $720 for debt                                 _____   _____
(ix) Pay principle of $2,300 for debt                                     _____        _____
(x) In 2013, pay dividend of $280 in total to share-holders                                 _____        _____
(2 pt) Assume no income tax, what is ABC Mobile’s net earnings and retained earnings in 2013?



(3 pts) ABC Mobile’s balance sheets at year-end 2012 and year-end 2013 are shown below:
    Determine the unknown values X, Y, and Z in the year-end 2013 balance sheet.

Balance Sheet Year-End 2012
Cash                                                    35                        Account Payable                  125       
Account Receivable                           530                        Debt Payable                         4,900       
Capitalized Handset Subsidy           860
Network Equipment                           6,300
Spectrum Licenses (3/4G)                  4,500                           Owner Equity                         7,200           
                   Total         12,225                                                Total                12,225

　　　Balance Sheet Year-End 2013
Cash                                                    Z                        Account Payable                  190       
Account Receivable                           520                        Debt Payable                        11,600       
Capitalized Handset Subsidy           940
Network Equipment                           5,900
Spectrum License (3/4G)                 12,400                           Owner Equity                          X             
                   Total           Y                                        Total                            Y



(1 pt) “Network Equipment” of $6,300 in 2012 is depreciated by $800 in 2013, but some new equipment has been purchased and installed in 2013. What is the value of the new equipment installed in 2013?  



(2 pts) To sign up 1,000 new customers with phone purchase discount requires handset subsidy of $2 in total (dollar amount in millions). How many new 2-year customers has ABC Mobile signed up in 2013?



(2 pts) On January 1, 2014, Big Com acquired ABC Mobile with cash of $10,000. How much is the Goodwill that will appear on Big Com’s balance sheet as a result of this acquisition?