1. Show the journal entry to record the business combinations for 2013

2. Show the journal entry to record amortization of the definite lived and amortizable intangible asset acquired in business combinations during 2013 if Apple uses the half year convention.

3. Using information in the footnote, show the journal entry Apple would use to record the disposal of all leasehold improvements (at the end of 2013) that had 1,942 million in accumulated depreciation for 1,500 million in cash.

4. What was the cost of all of Apples property, plant and equipment when they purchased it?

5. How much has been used up at the end of 2013? How much is left to use?

Current assets: Cash and cash equivalents Short-term marketable securities Accounts receivable, less allowances of $99 and $98, respectively Inventories Deferred tax assets Vendor non-trade receivables Other current assets 14,259 26,287 13,102 1,764 3,453 7,539 6,882 73,286 106,215 16,597 1,577 4,179 5,146 207,000 Total current assets Long-term marketable securities Property, plant and equipment, net Goodwill Acquired intangible assets, net Other assets Total assets LIABILITIES AND SHAREHOLDERS' EQUITY: Current liabilities 22,367 13,856 7,435 43,658 2,625 16,960 20,208 83,451 Accounts pavable Accrued expenses Deferred revenue Total current liabilities Deferred revenue - non-current Long-term debt Other non-current liabilities Total liabilities Commitments and contingencies Shareholders' equity Common stock, no par value; 1,800,000 shares authorized; 899,213 and 939,208 shares issued and outstanding, respectively Retained earnings Accumulated other comprehensive income/(loss) 19,764 104,256 471 123,549 207,000 Total shareholders' equity Total liabilities and shareholders' equity Current assets: Cash and cash equivalents Short-term marketable securities Accounts receivable, less allowances of $99 and $98, respectively Inventories Deferred tax assets Vendor non-trade receivables Other current assets 14,259 26,287 13,102 1,764 3,453 7,539 6,882 73,286 106,215 16,597 1,577 4,179 5,146 207,000 Total current assets Long-term marketable securities Property, plant and equipment, net Goodwill Acquired intangible assets, net Other assets Total assets LIABILITIES AND SHAREHOLDERS' EQUITY: Current liabilities 22,367 13,856 7,435 43,658 2,625 16,960 20,208 83,451 Accounts pavable Accrued expenses Deferred revenue Total current liabilities Deferred revenue - non-current Long-term debt Other non-current liabilities Total liabilities Commitments and contingencies Shareholders' equity Common stock, no par value; 1,800,000 shares authorized; 899,213 and 939,208 shares issued and outstanding, respectively Retained earnings Accumulated other comprehensive income/(loss) 19,764 104,256 471 123,549 207,000 Total shareholders' equity Total liabilities and shareholders' equity