You work in a medium-sized organization (200–300 people). You head a team that has been tasked with creating a training program for all employees on the usage of a new company-wide email program. As happens in most companies, some of your end users are very technically advanced, while others possess very basic computer skills.

Create two flowcharts that describe the steps in the training process. The first flowchart should describe the step-by-step process that users with basic skills should go through in order to learn the software program—what they should learn first, what they should learn second, and so on. The second flowchart should do the same in regard to more advanced users. At the end, include a brief memo discussing the difference in the steps to be applied to the two groups.

E5-5B(Preparation of a Corrected Balance Sheet) Darling Company has decided to expand its operations. The bookkeeper recently completed the balance sheet in order to obtain additional funds for expansion. DARLING COMPANY, BALANCESHEET, DECEMBER 31, 2012, Current assets, Cash $ 105,000,Accounts receivable (net) 411,000 Inventories at lower of average cost or market 561,000, Available-for-sale securitiesat cost (fair value $65,000) 50,000, Property, plant, and equipment Building (net) 1,561,000, Office equipment (net) 125,000, Land held for future use 251,000 Intangible assets, Patents 128,000, Cash surrender value of life insurance 26,000, Prepaid expenses 39,000, Current liabilities, Accounts payable 367,000, Notes payable (due next month) 75,000, Pension obligation 361,000, Unearned revenue 26,000, Premium on bonds payable 36,000, Long-term liabilities, Bonds payable 1,500,000, Stockholders’ equity, Common stock, $1.00 par, authorized 1,000,000shares, issued 610,000 610,000, Additional paid-in capital 200,000, Retained earnings ? Instructions: Prepare a revised balance sheet given the available information. Assume that the accumulated depreciation balance for the buildings is $302,000 and for the office equipment, $86,000. The allowance for doubtful accounts has a balance of $37,000. The pension obligation is considered a long-term liability.