What would happen to total assets, total liabilities, total equity, and pretax income (+/-) in the following situations in the year 2021?

1. During December 2021, a waiter earns $100 working for Carnival. She will be paid in

January, 2022.

2. During January 2021, a waiter earns $100 working for Carnival. She was paid in December,

2020.

3. During January, 2021, a customer takes a $100 cruise. She pays for the cruise in February,

2021.

4. During December 2020, a customer took a $100 cruise. She pays for the cruise in January,

2021.

5. During February 2021, a customer takes a $100 cruise. She paid for the cruise in December

2020.

6. On June 30, 2021, Carnival buys computers for $100 in cash and immediately puts them into

service. Computers have a two-year life and no salvage value.

7. On June 30, 2020, Carnival bought a computer for $100 and immediately put it into service.

Computers have a two-year life and no salvage.

8. On November 30, 2020, Carnival purchased a batch of t-shirts on credit which cost $100.

Carnival pays the $100 for the shirts on January 15, 2021. Carnival sells the shirts for $150

in November 2021 and will collect the cash from customers in January 2022.

9. On October 30, 2021, Carnival purchases a batch of t-shirts for cash of $100 and on

November 15, 2021, signs a deal to sell them to a corporate client for $150. The t-shirts will

be delivered to the client on February 28, 2022 and payment will be received on March 31,

2022.

10. On January 31, 2021, Carnival pays a dividend of $100.

11. On June 30, 2021, Carnival pays $100 for an insurance policy which runs for two years

starting on June 30, 2021