K. The following information was taken from the books and records of Ludwick, Inc.:
 

3. Other information:
Instructions (8%)
Compute basic and diluted earnings per share.

L. The following information is available for the first three years of operations for Cooper Company: 1. Year Taxable Income 2. On January  2, 2016, heavy equipment costing $600,000 was purchased. The equipment had a life of 5 years and no residual value. The straight-line method of depreciation is used for book purposes and the tax depreciation taken each year is listed below: 3. On January 2, 2017, $240,000 was collected in advance for rental of a building for a three-year period. The entire $240,000 was reported as taxable income in 2017, but $160,000 of the $240,000 was reported as unearned revenue at December 31, 2017 for book purposes. 4. The enacted tax rates are 40% for all years. Instructions (10%) Prepare the journal entry to record income tax expense, deferred income taxes, and income taxes payable for 2017.

M. The accountant for Marlin Corporation has developed the following information for the company's defined-benefit pension plan for 2017: Instructions (10%) Prepare the journal entry to reflect the accounting for the company's pension plan for the year ending December 31, 2017.

壹、簡答題 一、何謂亞斯伯格症(Asperger syndrome)。(5%)

二、請問桃園市政府所建立之特殊教育行政支持網絡包含哪些組織或單位。(5%)

三、身為本校身心障礙特教業務承辦人，請擬定 111 學年資源班年度工作計畫。(10%)

四、請具體說明如何進行本校高三身心障礙學生升大學之相關轉銜服務。(10%)

五、依據高級中等以下學校身心障礙學生就讀普通班減少班級人數或提供人力資源與 協助辦法，請針對該法第 3 條學校對身障學生就讀之普通班，應由各級主管機關 特殊教育學生鑑定及就學輔導會（以下簡稱鑑輔會）評估身障學生之需求後， 提供哪五項人力資源及協助?(10%)

1：請問：若您為小明的個管老師，請說明您將如何協助該生? (10%)

2：請設計該生一學期特殊需求領域(擇一內容)課程計畫。(10%)

1：若您為小真的個管老師，請說明您的特殊教育服務規劃? (10%)

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