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Find the polynomials q(x)andr(x)such that f(x)=g(x)q(x)+r(x),andr(x)ordegr(x)<degg(x):

(a)f(x)=3x4-2x3+6x2-x+2andg(x)=x2+x+1in[x].(b)f(x)=x4-7x+1andg(x)=2x2+1in[x].(c)f(x)=2x4+x2-x+1andg(x)=2x-1in5[x].(d)f(x)=4x4+2x3+6x2+4x+5andg(x)=3x2+2in7[x].

Short Answer

Expert verified

Answer:The required polynomials are:

(a)qx=3x2-5x+8andrx=-4x-6inx.(b)qx=12x2-14andrx=-7x+54inx.(c)qx=x3+12x2+34x-18andrx=78in5x.(d)qx=43x2+23x+109andrx=83x+259in7x.

Step by step solution

01

Polynomial Arithmetic:

If any given function Rxis a ring, then the commutative, associative, and distributive laws hold such that the function fx+gxexists.

02

Polynomials Division: (a)

The given polynomials are:

fx=3x4-2x3+6x2-x+2gx=x2+x+1

Now, dividing the polynomials as:

3x4-2x3+6x2-x+2x2+x+1=3x2-5x+8withremainder-4x-6

From this, we get:

qx=3x2-5x+8andrx=-4x-6inx

Hence, these are the required polynomials.

03

Polynomials Division: (b)

The given polynomials are:

fx=x4-7x+1gx=2x2+1

Now, dividing the polynomials as:

x4-7x+22x2+1=12x2-14withremainder-7x+54

From this, we get:

qx=12x2-14andrx=-7x+54inx

Hence, these are the required polynomials.

04

Polynomials Division: (c)

The given polynomials are:

fx=2x4+x2-x+1gx=2x-1Now,dividingthepolynomialsas:2x4+x2-x+12x-1=x3+12x2+34-18withremainder78

From this, we get:

q(x)=x3+12x2+34x-18andrx=78in5x

Hence, these are the required polynomials.

05

Polynomials Division: (d)

The given polynomials are:

fx=4x4+2x3+6x2+4x+5g(x)=3x2+2Now,dividingthepolynomialsas:4x4+2x3+6x2+4x+53x2+2=43x2+23x+109withremainder83x+259Fromthis,weget:qx=43x2+23x+109andr(x)=83x+259in7xHence,thesearetherequiredpolynomials.

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Most popular questions from this chapter

Question: Potlatch Corporation has issued various types of bonds such as term bonds, income bonds, and debentures. Differentiate between term bonds, mortgage bonds, debentures bonds, income bonds, callable bonds, registered bonds, bearer or coupon bonds, convertible bonds, commodity-backed bonds, and deep discount bonds.

Question: Under IFRS, bonds issuance costs, including the printing costs and legal fees associated with the issuance, should be:

  1. expensed in the period when the debt is issued.
  2. recorded as a reduction in the carrying value of bonds payable.
  3. accumulated in a deferred charge account and amortized over the life of the bonds.

d.reported as an expense in the period the bonds mature or are redeemed.

(Amortization Schedule—Effective-Interest) Assume the same information as E14-6.

Instructions

Set up a schedule of interest expense and discount amortization under the effective-interest method. (Hint: The effective-interest rate must be computed.)

Question: The following information is taken from the 2017 annual report of Bugant, Inc. Bugant’s fiscal year ends December 31 of each year. Bugant’s December 31, 2017, balance sheet is as follows.

Bugant, Inc.

Balance Sheet

December 31, 2017

Assets

Cash \( 450

Inventory 1,800

Total current assets 2,250

Plant and equipment 2,000

Accumulated depreciation (160)

Total assets \)4,090

Liabilities

Bonds payable (net of discount) \(1,426

Stockholders’ equity

Common stock 1,500

Retained earnings 1,164

Total liabilities and stockholders’ equity \)4,090

Note X: Long Term Debt:

On January 1, 2016, Bugant issued bonds with face value of \(1,500 and a coupon rate equal to 10%. The bonds were issued to yield 12% and mature on January 1, 2021.

Additional information concerning 2018 is as follows.

  1. Sales were \)3,500, all for cash.
  2. Purchases were \(2,000, all paid in cash.
  3. Salaries were \)700, all paid in cash.
  4. Property, plant, and equipment was originally purchased for \(2,000 and is depreciated straight-line over a 25-year life with no salvage value.
  5. Ending inventory was \)1,900.
  6. Cash dividends of \(100 were declared and paid by Bugant.
  7. Ignore taxes.
  8. The market rate of interest on bonds of similar risk was 12% during all of 2018.
  9. Interest on the bonds is paid semiannually each June 30 and December 31.

Accounting

Prepare a balance sheet for Bugant, Inc. at December 31, 2018, and an income statement for the year ending December 31, 2018. Assume semiannual compounding of the bond interest.

Analysis

Use common ratios for analysis of long-term debt to assess Bugant’s long-run solvency. Has Bugant’s solvency changed much from 2017 to 2018? Bugant’s net income in 2017 was \)550 and interest expense was $169.

Principles

The FASB and the IASB allow companies the option of recognizing in their financial statements the fair values of their long-term debt. That is, companies have the option to change the balance sheet value of their long-term debt to the debt’s fair value and report the change in balance sheet value as a gain or loss in income. In terms of the qualitative characteristics of accounting information (Chapter 2), briefly describe the potential trade-off(s) involved in reporting long-term debt at its fair value.

Question: What is the “call” feature of a bond issue? How does the call feature affect the amortization of bond premium or discount?

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