a. At the beginning of the year, Addison Company's assets are $176,000 and its equity is $132,000. During the year, assets
increase $80,000 and liabilities increase $59,000. What is the equity at year-end?
b. Office Store Company has assets equal to $224,000 and liabilities equal to $194,000 at year-end. What is the equity for
Office Store Company at year-end?
c. At the beginning of the year, Quaker Company's liabilities equal $69,000. During the year, assets increase by $60,000,
and at year-end assets equal $190,000. Liabilities decrease $18,000 during the year. What are the beginning and ending
amounts of equity?

Answers

Answer 1

At the beginning of the year, Addison Company's assets will be:

a. The equity at year-end will be $197,000.

b. The equity for Office Store Company at year-end will be $30,000.

c. The beginning and ending amounts of equity will be $103

What is assets?

Assets are items of value owned by an individual or an organization. Assets are divided into two categories: tangible and intangible. Tangible assets are physical in nature, such as cash, land, buildings, equipment, inventory, and investments. Intangible assets are non-physical, such as intellectual property, goodwill, copyrights, and trademarks. Assets can be used to measure the value of a business and its performance.

a. Equity at year-end = $176,000 + $80,000 - $59,000 = $197,000

b. Equity for Office Store Company at year-end = $224,000 - $194,000 = $30,000

c. Beginning equity = $69,000; Ending equity = $190,000 - $69,000 - $18,000 = $103

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Related Questions

3. Discuss clearly each authors/contributors theories/principles/assumptions.​

Answers

Authors are writers of a book or piece or writing. Contributors give money or some form of wealth to a cause they are contributing to. Theories are not considered facts but are based off of thoughts. Principals are like guidelines to doing something in a better or good way. Assumptions are thinking that something is a certain way even though you may not have any evidence to support that.

I really hope this answered your question, have an excellent day!

Authors are writers of a book or piece or writing.

Contributors give money or some form of wealth to a cause they are contributing to.

Theories are not considered facts but are based off of thoughts.

Principals are like guidelines to doing something in a better or good way. Assumptions are thinking that something is a certain way even though you may not have any evidence to support that.

What is functionalism social stability?

Functionalism social stability has been known as the key to have a strong society, and adequate socialization and social integration are necessary to achieve social stability. Conflict theory society is full of pervasive inequality based on social class, gender, and other factors.

The theory, functional theory for instance, can be used to understand it by knowing that Society’s social institutions perform important functions to help ensure social stability. The essence of such show is to bring about social stability

Conflict theory can help understand that far-reaching social change is needed to reduce or eliminate social inequality and to create an egalitarian society while functional theory is used to understand the show for social stability, the other theory, conflict theory, us used to bring about social equality.

Therefore, Authors are writers of a book or piece or writing.

Contributors give money or some form of wealth to a cause they are contributing to.

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Which do you think is the best interest when you save money? Explain your answer.

Answers

When saving money, the best interest would be A. Based on financial goals and risk tolerance.

What determines the best interest when saving money ?

The best interest when saving money will depend on the individual's financial goals and risk tolerance. Generally speaking, the best interest rate on savings accounts is the one that offers the highest return on investment while also being safe and accessible.

It's important to keep in mind that the best option will depend on the individual's financial goals, risk tolerance, and the amount of money they have to save. For short-term goals, a high-yield savings account or a CD may be the best option. For longer-term goals, an investment in bonds or money market funds may be more appropriate. Consult with a financial advisor or a professional before making any decision.

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Options for this question include:

Based on financial goals and risk tolerance. Based on the amount of money to be madeBased on the location of the investment

what are 3 important parts of budgets that you need to know each month

Answers

Rent bills and take my man out for dinner
*Save
*Spend minimally
*Focus on essentials

Please mark me brainliest if possible

Have an excellent day!

here are seven firms in the automobile industry. The market shares of the firms are 34​ percent, 21​ percent, 17​ percent, 9​ percent, 8​ percent, 6 percent and 5 percent. Assume that the two​ (2) smallest companies​ (in terms of market​ share) in the automobile industry seek to merge in an effort to realize economies of scale and effectively compete with the larger companies in the industry. If​ so, then most likely

Answers

Answer:

The answer is  "Option 4".

Explanation:

The Herfindahl-Hirschman Index formula:

[tex]HHI=s_{12} + s_{22} + s_{32} + s_{42} +........ + s_{n2}[/tex]

here sn is the firm n's share of the market proportion represented the society in general number instead of a decimal

Index Herfindahl-Hirschman:

[tex]= (34)^2 + (21)^2 + (17)^2 + 92 + 82 + 62 + 52\\\\= 1156 + 441 + 289 + 81 + 64 + 36 + 25\\\\= 2092[/tex]

Index Herfindahl-Hirschman(Result of the merger, firms with profit margins of 6% and 5% provided market shares of respectively).

[tex]= (34)^2 + (21)^2 + (17)^2 + 92 + 82 + 112\\\\= 1156 + 441 + 289 + 81 + 64 + 36 + 121\\\\= 2188[/tex]

The market with just an HHI of less than 1,500 is called a competitive industry, one on an HHI of 1,500 to 2,500 is called a moderately competitive store, and one on an HHI of 2,500 or higher is considered a highly potent store by us Justice department.

All businesses operate in a moderately crowded market, as well as a merger such as this reduces competition (increases chances of monopoly). Also as result, the Justice Dept may examine its merger but will most likely deny this because the Herfindahl-Hirschman index has risen.

After a sluggish quarter, the Federal Reserve decides to increase the money supply in the economy. When the money-creation process is complete, the Fed wants there to be $20 billion worth of new funds in the money supply. If the required reserve ratio is 5%, what is the simple money multiplier, and by how much should the Fed initially increase the money supply

Answers

Answer:

20 and $1 billion

Explanation:

The computation is shown below"

We know that

Money multiplier = 1 ÷ required reserve ratio

= 1 ÷ 0.05

= 20

Now the amount that would increase the money supply is

= $20 billion ÷ $20

= $1 billion

Hence, in this way it should be determined so that the chances of getting right answers would be high

Therefore the same is relevant

Holmes, Inc., has offered $482 million cash for all of the common stock in Watson Corporation. Based on recent market information, Watson is worth $454 million as an independent operation. If the merger makes economic sense for Holmes, what is the minimum estimated value of the synergistic benefits from the merger? (Enter your answer in dollars, not millions of dollars, e.g., 1,234,567. Do not round intermediate calculations and round your answer to the nearest whole number, e.g., 32.)

Answers

Answer:

$28 million

Explanation:

Calculation to determine the minimum estimated value of the synergistic benefits from the merger

Using this formula

Minimum estimated value of synergistic benefits=Cash-Value

Let plug in the formula

Minimum estimated value of synergistic benefits =$482 million-$454 million

Minimum estimated value of synergistic benefits=$28 million

Therefore the minimum estimated value of the synergistic benefits from the merger is $28 million

Some companies require multiple interviews as part of their hiring processes.
True
False

Answers

True companies requires multiple interviews as part of their hiring processes

i hope it helps

According to O*NET, what are common skills needed by Psychiatrists? Check all that apply.

social perceptiveness
operation monitoring
speaking
active listening
troubleshooting
equipment selection

Answers

According to O*NET, the  common skills that is needed by Psychiatrists are:

a. Social perceptiveness

c. Speaking

d. Active listening

Who is a Psychiatrists?

A Psychiatrists can be defined as the person whose job is to treat people with mental disorder and to always create awareness about the preventive measure people should make use of so as to prevent mental disorder as by doing this will help to reduce the rate of people with mental disorder.

A Psychiatrists  should tend to possess social perceptiveness skills as this will enables him/her to know the reaction of people including the reason why people react or act  they way they does.

A Psychiatrists   should as well possess speaking skills as well as active listening  as  this can help to lead to effective communication between the Psychiatrists   and the patient. This will enables the  patients to pay full attention to what Psychiatrists   is communicating to them.

Therefore the correct option are  A, C, D.

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Answer:

Explanation:

acd

The right to a safe and healthy workplace is accurately described by which statement? Group of answer choices Over recent years no new categories of accidents or illnesses have emerged. Extensive training and careful precautions are necessary to avoid accidents, injuries, and illness. A very limited number of jobs are potentially hazardous to workers’ safety and health. Regulations and enforcement have failed to curb worker accidents.

Answers

Answer:

The correct answer is the second option: Extensive training and careful precautions are necessary to avoid accidents, injuries and illness.

Explanation:

To begin with, all of the other options are describing the fact that the laws that regulate the workplace environment are no necessary or state that are enough. That is why that in the option chosen it is stated that it is absolutely necessary to have extensive training in the areas of work, specially those who are danger, and to take precautions around all so that the accidents can be prevented and the injuries will no happen as well as the illnesses. Therefore that the right to a safe workplace is accurately described by that statement.

Fresh Powder, Inc., manufactures snowboards. Based on past experience, Fresh Powder has found that its total annual overhead costs can be represented by the following formula: Overhead cost = $614,100 + $1.26X, where X equals number of snowboards. Last year, Fresh Powder produced 23,000 snowboards. Actual overhead costs for the year were as expected.

Required:

1. What is the driver for the overhead activity?


For questions 2-4, Enter the final answers rounded to the nearest dollar.

2. What is the total overhead cost incurred by Fresh Powder last year?

$fill in the blank 2
3. What is the total fixed overhead cost incurred by Fresh Powder last year?

$fill in the blank 3
4. What is the total variable overhead cost incurred by Fresh Powder last year?

$fill in the blank 4
For questions 5-7, round your answers to the nearest cent. Use those rounded figures in subsequent computations, if necessary.

5. What is the overhead cost per unit produced?

$fill in the blank 5
per unit

6. What is the fixed overhead cost per unit?

$fill in the blank 6
per unit

7. What is the variable overhead cost per unit?

$fill in the blank 7
per unit

8. Recalculate Requirements 5, 6, and 7 for the following levels of production: (a) 22,300 units and (b) 24,400 units. Round your answers to the nearest cent.

22,300 Units 24,400 Units
Unit cost $fill in the blank 8
$fill in the blank 9
Unit fixed cost fill in the blank 10
fill in the blank 11
Unit variable cost fill in the blank 12
fill in the blank 13
The reason the unit costs changed in the way they did is because:

Answers

1) The driver for the overhead activity is the number of snowboards produced.

2) The total overhead cost incurred by Fresh Powder last year is $643,080.

3) The total fixed overhead cost incurred by Fresh Powder last year is $614,100.

4) The total variable overhead cost incurred by Fresh Powder last year is $28,980.

5) The overhead cost per unit produced is $27.96.

6) The fixed overhead cost per unit is $26.70.

7) The variable overhead cost per unit is $1.26.

Unit Costs Recalculated:

                                               22,300 Units    24,400 Units

8 and 9) Total unit cost              $28.80             $27.58

10 and 11) Unit fixed cost            $27.54              $25.17

12 and 13) Unit variable cost         $1.26               $1.26

14) The reason the unit costs changed in the manner they did is because the total overhead and fixed cost per unit increase as production units reduce and decrease with increased production.

On the other hand, the variable cost per unit remains fixed with its total increasing or decreasing with production levels.

Total annual overhead costs formula:

Overhead cost = $614,100 + $1.26X, where X equals number of snowboards

The number of snowboards produced last year = 23,000 units

At 23,000 Production Units:

Total overhead cost = $643,080 ($614,100 + $1.26(23,000)

Overhead cost per unit = $27.96 ($643,080/23,000)

Variable costs = $28,980 ($1.26 x 23,000)

Variable cost per unit = $1.26 ($28,980/23,000)

Fixed overhead cost per unit = $26.70 ($614,100/23,000)

At 22,300 Production Units:

Total overhead cost = $642,190 ($614,100 + $1.26(22,300)

Overhead cost per unit = $28.80 ($642,190/22,300)

Variable costs = $28,098 ($1.26 x 22,300)

Variable cost per unit = $1.26 ($28,098/22,300)

Fixed overhead cost per unit = $27.54 ($614,100/22,300)

At 24,400 Production Units:

Total overhead cost = $672,934 ($614,100 + $1.26(24,400)

Overhead cost per unit = $27.58 ($672,934/24,400)

Variable costs = $30,744 ($1.26 x 24,400)

Variable cost per unit = $1.26 ($30,744/24,400)

Fixed overhead cost per unit = $25.17 ($614,100/24,400)

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Reliance Corporation has provided the following information for the year ended December 31, 2019:
The equipment account balance increased $202,000.
The equipment accumulated depreciation account balance increased $35,200.
Equipment costing $50,400 was sold during the year resulting in a $10,300 gain.
Depreciation expense recorded on the equipment during the year was $65,200.
Which of the following statements is correct with respect to determining cash flow from operating activities?
A. A $258,400 cash outflow is reported for equipment purchases.
B. A $62,450 cash inflow is reported from the equipment sale.
C. A $207,000 cash outflow is reported for equipment purchases.
D. A $51,400 cash outflow is reported for the equipment sale.

Answers

Answer:

Reliance Corporation

The cash flow from operating activities related to the equipment account is $54,900.

This involves the adjustment of the net income with the depreciation expense for the year ($65,200) and the gain from the sale of the equipment (-$10,300).

Therefore, none of the answers from A to D is correct.  The cash outflow for equipment purchases is not an operating activity.  The cash inflow from equipment sale is not an operating activity.

Explanation:

a) Data and Calculations:

Increase in equipment account balance = $202,000

Increase in equipment accumulated depreciation account balance = $35,200

Depreciation expense on equipment during the year = $65,200

Accumulated depreciation on equipment sold = $30,000 ($65,200 - $35,200)

Cost of equipment sold = $50,400

Book value of equipment sold = $15,200 ($50,400 - $35,200)

Depreciation expense =                    $65,200

Gain from the sale of equipment =     (10,300)

Cash flow from operating activities $54,900

3.Let us assume that President Joe Biden of USA has decided to decrease tax to improve investment in US. Discuss the impact of this policy on the real exchange rate and net export of Ethiopian economy and use the appropriate graphical analysis.

Answers

Answer:

Explanation:

The impact of President Joe Biden's decision to decrease taxes in order to improve investment in the United States on the real exchange rate and net export of the Ethiopian economy would depend on a number of factors, including the specific details of the tax policy and the current state of the Ethiopian economy.

In general, a decrease in taxes in the United States could lead to an increase in investment in the country, which could lead to an increase in the demand for goods and services and a corresponding increase in economic growth. This could lead to an appreciation of the U.S. dollar relative to other currencies, including the Ethiopian birr. This means the relative price of US goods and services will be cheaper than the Ethiopian goods and services.

An appreciation of the U.S. dollar can lead to a decrease in the competitiveness of Ethiopian exports in the global market, leading to a decrease in the net export of the Ethiopian economy. Graphically this can be represented by a shift of the net export curve to the left, meaning that the net export of the Ethiopian economy will decrease.

On the other hand, this policy could also lead to an increase in the inflow of foreign capital into Ethiopia as well, which could lead to an appreciation of the Ethiopian birr relative to other currencies. This means the relative price of Ethiopian goods and services will be cheaper than the US goods and services. This could increase the competitiveness of Ethiopian exports and lead to an increase in net exports for the Ethiopian economy. However, this increase could be more limited than the decrease in net exports as a result of the appreciation of the US dollar.

It's important to note that these are general impacts and there can be a number of other factors that would come into play that would determine the ultimate impact on the Ethiopian economy, such as the effectiveness of the Ethiopian government's monetary policy, the inflation rate, and the external trade policies.

A 10-K financial report includes which
of the following financial statements?
A. Statement of Stock Flows
B. Statement of Cash Flows
C. Statement of Debt Flows

Answers

The Statement of Stock Flows and Statement of Debt Flows are not included in a 10-K financial report.

What is Stock Flows?

Stock Flows is an investment strategy that involves buying and selling stocks with the aim of generating profits from short-term price movements. This strategy focuses on technical analysis to identify price trends and momentum, which can be used to predict when to buy and sell stocks. By carefully timing their trades, investors can capitalize on small movements in stock prices to generate returns. Stock Flows takes advantage of short-term market volatility to capture profits, and it is often used by traders and investors who are looking to profit from stock market movements in the short-term.

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All Kiwi Ltd (a New Zealand-based company) has a wholly-owned subsidiary in Malaysia whose manager is being evaluated on the basis of the variance between actual profit and budgeted profit in New Zealand dollars (NZD). Relevant information in Malaysian ringgit (MYR) for the current year is as follows: Budget Actual Revenues MYR 12,000,000 MYR 11,000,000 Expenses 9,000,000 9,000,000 Current year actual and projected exchange rates between the New Zealand dollar (NZD) and the Malaysian ringgit (MYR) are as follows: Actual at time of budget preparation NZD 0.312 per MYR 1 Projected ending at time of budget preparation NZD 0.340 per MYR 1 Actual at end of budget period NZD 0.357 per MYR 1 Required: Calculate the total budget variance for the current year using a projected exchange rate (projected at the time the budget is prepared).

Answers

Answer:

Variance (Unfavorable) (NZD 340,000)

Explanation:

Budget Variance using exchange rate projected at the time of budget

                   Budget        Actual        Variance   Exc. Rate   Variance in NZD

                    MYR            MYR

Revenue  12000000   11000000    -1000000      0.34            -340000

Expenses  9000000   9000000          0               0.34                  0

Profit        3000000    2000000    -1000000      0.34            -340000

What is one teneit of continuingyour education after graduating high
OA Agerson with a high school degree can enter the job market and
slant eamingimone immediately
OB A person with a college degree typically eans more than someone
with ahigh schaa degree cover time.
C. Aperson with a high school degree tpically eams more than
somesne with a college degree over time.
D. Aperson who goes on to exam a college degres will have to pay the
full cassts of going to college

Answers

Over time, a person with a college degree usually has higher value than someone with only a high school diploma. As a result, choice (B) is the best way to respond.

What is Graduation?

When a student graduates, their educational institution presents them with a diploma. Additionally, it can be referring to the connected ceremony. Graduation day is the term used to refer to the day of the ceremony. Commencement, congregation, convocation, or invocation are other names for the graduation ceremony.

Graduation in absentia occurs when a student receives their diploma without actually being present at the ceremony.

Hence, option (B) is accurate.

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How does a decrease in the price level affect the quantity of real GDP supplied in the long run?

A. Changes in the price level do not affect the level of GDP in the long run.
B. In the long run, a decrease in the price level increases inflation, which will decrease real GDP.
C. In the long run, a decrease in the price level will increase real GDP.
D. In the long run, a decrease in the price level decreases inflation, which will decrease real GDP

Answers

The answer is C. A decrease in the price level will increase real gdp

3. You should always make sure you have a...
Credit card
Direct deposit
Credit line
Budget

Answers

You must therefore make sure we have a budget, goes their suggested remark.

What makes it a budget?

Budgeting comes derived from this same Old French word bougette, which means "small sack." The British treasurer of the Exchequer is referred to as "opening" his budget, or basket of documentation and accounts, when he presents his yearly financial statement.

Who created the budget?

James Wilson delivered a first Indian Budget dated February 18, 1869. Wilson founded The Economist and served as the economic representative of the India Council, which provided advice to the viceroy of India. Karl Marx referred him Wilson as a "economical mandarin of great standing."

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Alexia is geographically large and represents a sizable market for a wide range of products. It has a potential for significant growth. It is considered as the regional economic driver. Based on this information, Alexia can be classified as a(n) _____. Group of answer choices contestable market big emerging market two-sided market captive market niche market

Answers

big emerging market.........

Answer:

Alexia is geographically large and represents a sizable market for a wide range of products. It has a potential for significant growth. It is considered as the regional economic driver. Based on this information, Alexia can be classified as a(n) big emerging market. Group of answer choices contestable market big emerging market two-sided market captive market niche market

Assume the following information appears in the standard cost card for a company that makes only one product: Standard Quantity or Hours Standard Price or Rate Standard Cost Direct materials 5 pounds $ 11.00 per pound $ 55.00 Direct labor 2 hours $ 17.00 per hour $ 34.00 Variable manufacturing overhead 2 hours $ 3.00 per hour $ 6.00 During the most recent period, the following additional information was available: 20,000 pounds of material was purchased. The materials price variance was $10,000 F. All of the material that was purchased was used to produce 3,900 units. 8,000 direct labor-hours were recorded at a total cost of $132,000. What is the actual price per pound of materials

Answers

Answer:

Actual price= $10.5 per pound

Explanation:

To calculate the actual price per pound of material, we need to use the following formula:

Direct material price variance= (standard price - actual price)*actual quantity

10,000= (11 - actual price)*20,000

10,000= 220,000 - 20,000actual price

20,000actual price= 210,000

actual price= $10.5

Congressman Brown supports pre-existing conditions protections introduced by the Affordable Care Act. These protections force insurers to cover health problems arising from pre-existing conditions, and forbid them from charging people with such health conditions higher prices for insurance. However he opposes the subsidies since they are too costly for the government. He supports repealing the ACA and re- introducing pre-existing condition protection using new legislation. What do you think might happen if he was successful?

Answers

Answer:

Health insurance providers can't deny benefits or bill extra for pre-existing illnesses underneath the Affordable Care Act. If you have a pre-existing disability, you will also purchase life insurance from certain providers, but your premiums will be greater and your disability payments will be smaller.

If he is good, the exemption for policies will be eliminated, as well as the extra amount that insurers may have been entitled to charge from policyholders. This might be very useful to both the government and the policyholders.

Match each of the following phrases with the term it describes.

a. Summarizes actual costs, standard costs, and the differences for units produced
b. Actual cost > standard cost at actual volumes
c. Actual cost < standard cost at actual volumes
d. Currently attainable standard
e. Theoretical standard

1. Favorable cost variance
2. Normal standard
3. Ideal standard
4. Budget performance report
5. Unfavorable cost variance

Answers

Answer:

a. Phrase: Summarizes actual costs, standard costs, and the differences for units produced

Terms it describes: Budget performance report

b. Phrase: Actual cost > standard cost at actual volumes

Terms it describes: Unfavorable cost variance

c. Phrase: Actual cost < standard cost at actual volumes

Terms it describes: Favorable cost variance

d. Phrase: Currently attainable standard

Terms it describes: Normal standard

e. Phrase: Theoretical standard

Terms it describes: Ideal standard

Liu Inc. is considering whether to continue to make a component or to buy it from an outside supplier. The company uses 14,000 of the components each year. The unit product cost of the component according to the company's cost accounting system is given as follows:
Assume that direct labor is a variable cost. Of the fixed manufacturing overhead, 40% is avoidable if the components were bought from the outside supplier. In addition, making one component uses 1 minute on the machine that is the company's current constraint. If the components were bought, this machine time would be freed up for use on another product that requires 2 minutes on the constraining machine and that has a contribution margin of $5.00 per unit.
When deciding whether to make or buy the component, what cost of making the component should be compared to the price of buying the component?
a. $24.05.
b. $21.25.
c. $18.53.
d. $21.33.

Answers

Answer:

Liu Inc.

In deciding whether to make or buy the component, the cost of making the component that should be compared to the price of buying it is:

= $21.71.

Explanation:

a) Data and Calculations:

                                                       Make       Buy

Units of components required    14,000    14,000

Direct materials                         $9.60  

Direct labor                                   6.70  

Variable manufacturing overhead  1.55  

Fixed manufacturing overhead      3.40  

Unit product cost                        $21.25

Unavoidable fixed overhead        (2.04) ($3.40 * 1 - 0.4)

Opportunity cost per unit              2.50 ($5.00/2)

Total avoidable cost per unit      $21.71

Direct materials                                          $9.60  

Direct labor                                                    6.70  

Variable manufacturing overhead                   1.55  

Avoidable Fixed manufacturing overhead      1.36  

Unit product cost                                          $19.21

Opportunity cost per unit                               2.50 ($5.00/2)

Total avoidable cost per unit                       $21.71

Boone Co.'s sales, based on past experience, are 20% cash and 80% credit. Credit sales are typically collected as follows: 40% in the month of sale, 50% in the month after the sale, and 10% in the second month following month of sale. On December 31, the accounts receivable balance is $73,500, of which $27,000 is from November sales. Total sales for January and February are budgeted to be $113,000 and $133,000, respectively. What are Boone Co.'s budgeted cash receipts for January

Answers

Answer:

$135,260

Explanation:

Remember to follow the cash collection history to determine the budgeted cash receipts for January.

Budgeted cash receipts for January

January Cash Sales $113,000 x 20%                     $22,600

January Credit Sales $113,000 x 80% x 40 %        $36,160

December Credit Sales ($73,500 - $27,000)       $46,500

November Credit Sales                                          $27,000

Total                                                                       $135,260

Therefore,

Boone Co.'s budgeted cash receipts for January is $135,260

On June 30, 2020, Sage Company issued $3,551,000 face value of 13%, 20-year bonds at $3,818,140, a yield of 12%. Sage uses the effective-interest method to amortize bond premium or discount. The bonds pay semiannual interest on June 30 and December 31. Your answer is partially correct.
Prepare the journal entries to record the following transactions. (Round answer to 0 decimal places, e.g. 38,548. If no entry is required, select "No Entry" for the account titles and enter 0 for the amounts,
(1) The issuance of the bonds on June 30, 2020.
(2) The payment of interest and the amortization of the premium on December 31, 2020.
(3) The payment of interest and the amortization of the premium on June 30, 2021.
(4) The payment of interest and the amortization of the premium on December 31, 2021.

Answers

Answer: See attachment

Explanation:

The journal entry to record the transactions has been attached.

1. The issuance of the bonds on June 30, 2020.

Debit Cash $3818140

Credit Premium on bonds payable $267140

Credit Bonds payable $3551000

(2) The payment of interest and the amortization of the premium on December 31, 2020.

Debit Interest expense $229088.4

Debit Premium on bonds payable $1726.6

Credit Cash $230815

(3) The payment of interest and the amortization of the premium on June 30, 2021.

Debit Interest expense $228984.8

Debit Premium on bonds payable $1830.2

Credit Cash $2380815

(4) The payment of interest and the amortization of the premium on December 31, 2021.

Debit Interest expense $228975

Debit Premium on bonds payable $1940

Credit Cash $230815

Not all industries and not all firms have sufferedequally during COVID-19. Find two industries: one that suffered tremendously and one that suffered less. Then find two firm within each other of the two industries: one
that suffered tremendously and one that improved performance (total of four firms). Investigate what are behind their performance differences.

Answers

Wide-ranging effects on company turnover between and within "high-contact" industries, including wholesale and retail, transportation and storage.

What sectors of the economy were unaffected by COVID?

Administrative and waste management services and professional, scientific, and managerial services are the other two areas that COVID-19 has least of an impact on. Real estate, finance & insurance, and rental & leasing.

What impact has COVID-19 had on the business field sector?

During the coronavirus pandemic in 2020, 6.0 percent of businesses cancelled, 9.7 percent postponed, 8.2 percent lowered, and 1.5 percent increased part of their anticipated capital expenditures. A total of 1.7 percent of businesses made new, unplanned capital investments.

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What are the specific characteristics that define the private enterprise system? How does this type of system encourage innovation? Provide an example that helps to illustrate this and explain.

Answers

private enterprise is characterized by competition, open markets, private ownership, and private initiative. Producers take production initiative on the basis of price and profit-and-loss signals essentially given by consumers.

Which of the following generally includes a Tally column? a. bar graph, b. pie chart, c. frequency distribution, d. range

Answers

Answer:

C. frequency distribution is the answer.

Explanation:

Question 6 of 10
Why is it important to assign blame in the case of workplace accidents?
A. While it is important to try to prevent accidents, it is not important
to assign blame.
O B. To determine what caused an accident and how similar accidents
can be prevented in the future
O c. So whoever caused an accident will be appropriately punished
D. To fire workers who caused their own injuries
SUBMIT

Answers

Answer: To determine what caused an accident and how similar accidents can be prevented in the future

Explanation:

It is important to assign blame in the case of workplace accidents in order to determine what caused it and how similar accidents can be prevented in the future.

Why is blame assignation important after an accident?

It is important in order to avoid a re-occurrence of the accident and to ensure that proper measures are taken by whoever is responsible.

It also ensure that everybody learns to keep safety as a watch word to ensure that accidents are almost eradicated at work.  

Therefore, the Option B is correct.

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You are the sales forecaster for a computer store that has nine locations. The stores depend on your projections of future sales in order to make decisions on staffing, advertising, purchasing, and the like. All stores are similar in size and merchandise selection. However, sales vary by location due to geographic considerations, differing customer-bases, and random fluctuations. Sales for 2006 were as follows:
Store 2006 2008
One $12,000,000
Two 11,500,000
Three 11,000,000
Four 10,500,000
Five 10,000,000
Six 9,500,000
Seven 9,000,000
Eight 8,500,000
Nine 8,000,000
Your economic forecasting service has estimated that total sales between 2006 and 2008 should increase by 10% (equivalent to $99,000,000). Your task is to predict 2008 sales for each store. Since your manager believes strongly in the economic forecasting service, it is imperative that your total sales equal $99,000,00

Answers

Answer:

A Computer Store

Prediction of 2008 Sales

Store              2006      Predicted 2008 Sales

One       $12,000,000     $13,200,000

Two          11,500,000        12,650,000

Three       11,000,000         12,100,000

Four        10,500,000         11,550,000

Five         10,000,000         11,000,000  

Six            9,500,000         10,450,000

Seven      9,000,000          9,900,000

Eight        8,500,000          9,350,000

Nine        8,000,000           8,800,000

Total   $90,000,000     $99,000,000

Explanation:

a) Data and Calculations:

Estimated increase in total sales between 2006 and 2008 = 10%

Total Sales in 2006 = $90,000,000

Total Sales in 2008 = $99,000,000 ($90,000,000 * 1.1)

Store              2006          Predicted 2008 Sales

One       $12,000,000    $13,200,000 ($12,000,000 * 1.1)

Two          11,500,000       12,650,000 ($11,500,000 * 1.1)

Three       11,000,000        12,100,000 ($11,000,000 * 1.1)

Four        10,500,000        11,550,000 ($10,500,000 * 1.1)

Five         10,000,000        11,000,000 ($10,000,000 * 1.1)

Six            9,500,000        10,450,000 ($9,500,000 * 1.1)

Seven      9,000,000         9,900,000 ($9,000,000 * 1.1)

Eight        8,500,000         9,350,000 ($8,500,000 * 1.1)

Nine        8,000,000          8,800,000 ($8,000,000 * 1.1)

Total   $90,000,000    $99,000,000 ($90,000,000 * 1.1)

You are given the following information concerning Parrothead Enterprises: Debt: 9,300 7.4 percent coupon bonds outstanding, with 21 years to maturity and a quoted price of 108.75. These bonds have a par value of $2,000 and pay interest semiannually. Common stock: 320,000 shares of common stock selling for $66.40 per share. The stock has a beta of 1.09 and will pay a dividend of $4.60 next year. The dividend is expected to grow by 5.4 percent per year indefinitely. Preferred stock: 9,900 shares of 4.70 percent preferred stock selling at $95.90 per share. Market: 10.1 percent expected return, a risk-free rate of 4.55 percent, and a 24 percent tax rate. What is the firm's cost of each form of financing

Answers

Answer:

a. Cost of debt = 5.03%.

b. Cost of equity = 11.47%

c. Cost of preferred stock = 4.90%

Explanation:

a. Calculation of cost of debt

The bond's Yield to Maturity is the before tax cost of debt and it can be calculated using the following RATE function in Excel:

YTM = RATE(nper,pmt,-pv,fv) * 2 .............(1)

Where;

YTM = yield to maturity = ?

nper = number of periods = number of semiannuals to maturity = Number of years * Number of semiannuals in a year = 21 * 2 = 42

r = semiannual coupon rate = Annual coupon rate / 2 = 7.4% / 2 = 0.074 / 2 = 0.037

pmt = semiannual coupon payment = semiannual coupon rate * Face value = 0.037 * $2,000 = $74 = 74

pv = present value = quoted bond price = 108.75% * fv = 108.75% * 2000 = 2,175 = 2175

fv = face value or par value of the bond = 2000

Substituting the values into equation (1), we have:

YTM = RATE(42,74,-2175,2000) * 2 ............ (2)

Inputting =RATE(42,74,-2175,2000)*2 into excel (Note: as done in the attached excel file), the YTM is obtained as 6.62%.

Therefore, we have:

After tax cost of debt = YTM * (100% - Tax rate) = 6.62% * (100% - 24%) = 5.03%

Therefore, cost of debt is 5.03%.

b. Calculation of cost of equity

Based on the information in the question, the return on equity can be calculated using the dividend discount model and capital asset pricing model (CAPM) formulae.

b-1. Using the dividend discount model formula, we have:

P = D1 / (r – g) ………………………. (3)

Where:

P = Common stock selling price per share = $66.40

D1 = Next year dividend = $4.60

r = return on equity = ?

g = dividend growth rate = 5.4%, or 0.054

Substituting the value into equation (3) and solve for r, we have:

66.40 = 4.60 / (r – 0.054)

66.40(r – 0.054) = 4.60

66.40r - 3.5856 = 4.60

66.40r = 4.60 + 3.5856

66.40r = 8.1856

r = 8.1856 / 66.40

r = 0.1233, or 12.33%

b-2. Using CAMP formula, cost of equity can be calculated as follows:

Return on equity = Risk free rate + Stock beta(Expected return – Risk free rate) = 4.55% + (1.09 * (10.1% - 4.55%)) = 10.60%

b-3. The cost of equity can therefore be calculated as the average of the returns of equity from the two formulae is as follows:

Cost of equity = (12.33% + 10.60%) / 2 = 11.47%

c. Calculation of cost preferred stock

Note that since the preferred stock selling price per share is $95.90, it indicates that it par value is $100 and is being sold at a discount. Therefore, we have:

Cost of preferred stock = (Preferred stock dividend rate * Preferred stock par value) / Preferred stock selling price per share = (4.70% * 100) / 95.90 = 0.0490, or 4.90%

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