Could you assist me with (4) accounting questions?

Brief Exercise 120 On April 1, 2014, West Company purchased $456,000 of 5.50% bonds for $473,990 plus accrued interest as an available-for-sale security. Interest is paid on July 1 and January 1 and the bonds mature on July 1, 2019. Prepare the journal entry on April 1, 2014. (Credit account titles are automatically indented when amount is entered. Do not indent manually. If no entry is required, select "No Entry" for the account titles and enter 0 for the amounts.) Date Account Titles and Explanation Debit Credit Apr. 1, 2014 SHOW LIST OF ACCOUNTS The bonds are sold on November 1, 2015 at 103 plus accrued interest. Amortization was recorded when interest was received by the straight-line method. Prepare all entries required to properly record the sale. (Credit account titles are automatically indented when amount is entered. Do not indent manually. If no entry is required, select "No Entry" for the account titles and enter 0 for the amounts. Round answers to 0 decimal places, e.g. 5,275.) Account Titles and Explanation (To record amortization.) (To record interest.) Debit Credit (To record the sale of the bonds.) Brief Exercise 107 Pole Co. at the end of 2015, its first year of operations, prepared a reconciliation between pretax financial income and taxable income as follows: Pretax financial income Extra depreciation taken for tax purposes Estimated expenses deductible for taxes when paid Taxable income $475,000 (1,053,000) 945,000 $367,000 Use of the depreciable assets will result in taxable amounts of $351,000 in each of the next three years. The estimated litigation expenses of $945,000 will be deductible in 2018 when settlement is expected. Prepare a schedule of future taxable and deductible amounts. (Enter negative amounts using either a negative sign preceding the number e.g. -45 or parentheses e.g. (45).) 2016 2017 2018 Total Future taxable (deductible) amounts $ $ $ $ Extra depreciation Litigation SHOW LIST OF ACCOUNTS Prepare the journal entry to record income tax expense, deferred taxes, and income taxes payable for 2015, assuming a tax rate of 30% for all years. (Credit account titles are automatically indented when amount is entered. Do not indent manually.) Account Titles and Explanation Debit Credit Exercise 113 Selected Information about the pension plan of Roman Co. is as follows: 12/31/14 Accumulated benefit obligation Projected benefit obligation Accumulated OCI (PSC) Fair value of plan assets Pension expense Contribution Discount rate (for year) $4,760,000 $4,990,000 5,010,000 1,896,000 4,780,000 1,060,000 1,045,000 9% What is the corridor for 2015? $ Corridor for 2015 SHOW LIST OF ACCOUNTS 12/31/15 5,210,000 1,560,000 4,980,000 1,760,000 1,380,000 8% Calculate the pension asset/liability at December 31, 2015. Pension $ SHOW LIST OF ACCOUNTS Prepare the entry for 2015 to record the pension expense and contribution. (Credit account titles are automatically indented when amount is entered. Do not indent manually.) Account Titles and Explanation Debit Credit Exercise 131 Pasta Inn charges an initial fee of $1,590,000 for a franchise, with $318,000 paid when the agreement is signed and the balance in four annual payments. The present value of the annual payments, discounted at 10%, is $1,017,600. The franchisee has the right to purchase $30,000 of kitchen equipment and supplies for $49,100. An additional part of the initial fee is for advertising to be provided by Pasta Inn during the next five years. The value of the advertising is $500 a month. Collectibility of the payments is reasonably assured and Pasta Inn has performed all the initial services required by the contract. Prepare the entry to record the initial franchise fee. (Credit account titles are automatically indented when amount is entered. Do not indent manually.) Account Titles and Explanation Debit Credit