A company just starting business made the following four inventory purchases in June: Date Number of Units Purchased Total Cost June 1 100 units $ 360 June 10 150 units 585 June 15 150 units 610 June 28 100 units 520 $2075 A physical count of merchandise inventory on June 30 reveals that there are 240 units on hand. Using the FIFO inventory method, the amount allocated to cost of goods sold for June is

Answers

Answer 1

Answer:

COGS= $985.67

Explanation:

Giving the following information:

Date Number of Units Purchased

June 1 100 units $360 ($3.6)

June 10 150 units 585 ($3.9)

June 15 150 units 610 ($4.067)

June 28 100 units 520 ($5.2)

A physical count of merchandise inventory on June 30 reveals that there are 240 units on hand.

First, we need to calculate the number of units sold:

Units sold= total units - units in ending inventory

Units sold= 500 - 240= 260

To calculate the cost of goods sold under the FIFO (first-in, first-out) method, we need to use the cost of the firsts units incorporated into inventory.

COGS= 100*3.6 + 150*3.9 + 10*4.067

COGS= $985.67


Related Questions

At the end of the current year, Leer Company reported total liabilities of $319,000 and total equity of $119,000. The company's debt ratio on the last year-end was:___________.
a. 72.8%.
b. 268%.
c. 3-68%.
d. 37.3%.
e. $438,000

Answers

Answer:

72.8%

Explanation:

The first step is to calculate the total assets

Total assets= Total liabilities + total equity

= $319,000 + $119,000

= $438,000

Therefore the debt ratio can be calculated as follows

= Total liabilities/total assets

= $319,000/$438,000

= 0.728×100

= 72.8%

The original cost of the truck was $32,000. What would be the journal entry for Combs Co. to record the disposal of the delivery truck

Answers

Answer:

Journal Entry for disposal (or) sale of Truck

Explanation:

Truck (asset) sold for cash, bank, or on credit {On loss}  

Cash ac dr (or) Bank ac (or) Debtor ac (Or) ac ... dr  

P & L ac ... dr

to Truck ac ... 32000

Truck (asset) sold for cash, bank, or on credit {On gain}  

Cash ac dr (or) Bank ac (or) Debtor ac (Or) ac ... dr  

to Truck ac  ... 32000

To P & L ac

had $35 million in sales last year. Its cost of goods sold was $25 million and its average inventory balance was $3 million. What was its average days of inventory

Answers

Answer: 43.8 days

Explanation:

Average days of school inventory can be calculated as:

= Average inventory balance/(Cost of goods sold/365)

= $3million/($25 million/365)

= $3 million/$68493.15

= 43.8 days

What would you be willing to pay for a $1000 par, 7 1/2% coupon bond with 25 years until maturity if you wanted to earn a return of 8%

Answers

Answer:

$958.78

Explanation:

The computation of the present value is shown below:

Given that

Future value = $1,000

NPER = 25

PMT = $1,000 × 7.5% = $75

RATE = 8%

The formula is shown below:

= -PV(RATE;NPER;PMT;FV;TYPE)

After applying the above formula, the present value is $958.78

The same is to be considered

manufactures an optical switch that it uses in its final product. TechSystems incurred the following manufacturing costs when it produced 73,000 units last​ year: LOADING...​(Click the icon to view the manufacturing​ costs.) Another company has offered to sell TechSystems the switch for $13.00 per unit. If TechSystems buys the switch from the outside​ supplier, none of the fixed costs are avoidable. The company prepared an outsourcing decision analysis to show the cost per unit of making the switches versus the cost per unit of buying​ (outsourcing) the switches. LOADING...​(Click the icon to view the outsourcing decision​ analysis.) TechSystems needs 82,000 optical switches next year​ (assume same relevant​ range). By outsourcing​ them, TechSystems can use its idle facilities to manufacture another product that will contribute $220,000 to operating​ income, but none of the fixed costs will be avoidable. Should TechSystems make or buy the​ switches? Show your analysis. Complete the Best Use of Facilities Analysis. ​(Enter a​ "0" for any zero​ amounts.) TechSystems Best Use of Facilities Analysis Buy and Use Facilities for Other Make Product Expected sales price of the other product × × Total variable cost of obtaining the optical switches Expected net cost of obtaining the optical switches

Answers

Answer:

Since the question is missing most of its numbers, I looked for similar question.

variable cost per unit = $1,015,000 / 73,000 = $13.9041

total fixed costs = $490,000

since fixed costs are not avoidable, but can be used to generate $220,000 in revenues, the differential analysis is the following:

                                      Make                Buy             Net income increase

                                                                                    (decrease)

variable costs             $1,140,136.20        $0                $1,140,136.20

fixed overhead             $490,000        $270,000            $220,000

purchase price                   $0             $1,066,000       ($1,066,000)

total                            $1,630,136.20   $1,336,000       $294,136.20

TechSystems should outsource the production since it will be able to increase its operating profits by $294,136.20.

Delisa Corporation has two divisions: Division L and Division Q. Data from the most recent month appear below: Total Company Division L Division Q Sales $529,000 $161,000 $368,000 Variable expenses 305,900 99,820 206,080 Contribution margin 223,100 61,180 161,920 Traceable fixed expenses 122,380 33,320 89,060 Segment margin 100,720 $ 27,860 $ 72,860 Common fixed expenses 36,030 Net operating income $ 64,690 The break-even in sales dollars for Division Q is closest to: Multiple Choice $280,790 $223,375 $446,200 $202,409

Answers

Answer:

$202,409

Explanation:

Firstly, we will need to calculate Break even in sales dollar for division Q using the formula;

= Division Q fixed cost / contribution margin ratio

Division Q fixed cost = $89,060

But,

Contribution margin ratio = Contribution margin / Sales

Contribution margin ratio = $161,920 / $368,000

Contribution margin ratio = 44%

Therefore, the Break even in sales dollar for Division Q

= $89,060 / 44%

= $202,409

The Break even in sales dollars for Division Q is closest to $202,409

Simpleton, Inc. budgeted a material cost of $10 per lb. They ended up purchasing 2,300 lbs at $16 per lb. and using 1,800 lbs for production. The material price variance is:

Answers

Answer:

Direct material price variance= $13,800 unfavorable

Explanation:

Giving the following information:

Simpleton, Inc. budgeted a material cost of $10 per lb.

Actual:

2,300 lbs at $16 per lb.

To calculate the direct material price variance, we need to use the following formula:

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

Direct material price variance= (10 - 16)*2,300

Direct material price variance= $13,800 unfavorable

Which of the following best describes why German firms were nationalized after World War II?
A. Extract money.
B. Job preservation.
C. Ideology.
D. Happenstance.

Answers

Answer:

D. Happenstance.

Explanation:

The fact that German firms were nationalized has often been regarded as mere happenstance; meaning it just occurred based on the circumstances they were in immediately after World War II.

It thus encompasses several factors such as the cost of operations, changes in government, etc, not just one factor.

German firms were nationalized after World War II because of Happenstance.

World War II:

The fact that German companies were nationalized has frequently been dismissed as a coincidence, implying that it happened simply because of the circumstances in which they found themselves following World War II.

It thus incorporates multiple aspects, not just one, such as operational costs, government changes, and so on.

So, option "D" is the correct answer to the following question.

Find out more information about 'German'

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The Jackson-Timberlake Wardrobe Co. just paid a dividend of $1.55 per share on its stock. The dividends are expected to grow at a constant rate of 6 percent per year indefinitely. Investors require a return of 14 percent on the company's stock. a. What is the current stock price? (Do not round intermediate calculations and round your answer to 2 decimal places, e.g., 32.16.) b. What will the stock price be in 3 years? (Do not round intermediate calculations and round your answer to 2 decimal places, e.g., 32.16.) c. What will the stock price be in 7 years? (Do not round intermediate calculations and round your answer to 2 decimal places, e.g., 32.16.)

Answers

Answer:

(A) 20.54

(B) 24.46

(C) 30.88

Explanation:

(A) The current stock price can be calculated as follows

Po= 1.55(1+6/100)/(14/100-6/100)

= 1.55(1+0.06)/(0.14-0.06)

= 1.55(1.06)/0.08

=1.643/0.08

= 20.54

(B) The stock price after 3 years can be calculated as follows

Po = 1.55(1+6/100)^4/(14/100-6/100)

= 1.55(1+0.06)^4/(0.14-0.06)

= 1.55(1.06)^4/0.08

= 1.55(1.2624)/0.08

= 1.9567/0.08

= 24.46

(C) The stock price after 7 years can be calculated as follows

Po= 1.55(1+6/100)^8/(14/100-6/100)

= 1.55(1+0.06)^8/(0.14-0.06)

= 1.55(1.06)^8/(0.08)

= 1.55(1.5938)/0.08

= 2.470/0.08

= 30.88

Oklahoma Oil Corp. paid interest of $792,000 during 2021, and the interest payable account decreased by $129,500. What was interest expense for the year

Answers

Answer:

The interest expense for the year is $662,500.

Explanation:

The following are given in the question:

Interest paid during the year 2021 = $792,000

Amount of decrease in interest payable account = $129,500

The interest expense for the year can be calculated as follows:

Interest expense for the year = Interest paid during the year 2021 - Amount of decrease in interest payable account = $792,000 - $129,500 = $662,500

Therefore, the interest expense for the year is $662,500.

Decision on Transfer Pricing Materials used by the Instrument Division of XPort Industries are currently purchased from outside suppliers at a cost of $185 per unit. However, the same materials are available from the Components Division. The Components Division has unused capacity and can produce the materials needed by the Instrument Division at a variable cost of $154 per unit. a. If a transfer price of $168 per unit is established and 33,200 units of materials are transferred, with no reduction in the Components Division's current sales, how much would XPort Industries’ total income from operations increase?

Answers

Answer:

$1,029,200

Explanation:

The computation of net income increases is shown below:-

Market purchase cost = 33,200 × $185

= $6,142,000

Component division variable cost = 33,200 × $154

= $5,112,800

Net income increases = $6,142,000 - $5,112,800

= $1,029,200

hence, the net income would be increased by $1,029,000 and the same is to be considered

Easton Company uses the periodic inventory system and had the following inventory & sales activity for the month of May 2019: Date Activity Quantity Unit Price 5/1 Beginning Inventory 100 $10 5/5 Purchase 250 $12 5/15 Purchase 200 $14 5/25 Purchase 250 $16 Sales were 580 units at $20. Using the LIFO method, determine the dollar value of Cost of Goods Sold for the month of May.

Answers

Answer:

.$7,280

Explanation:

Date      Activity                        Quantity           Unit Price

5/1         Beginning Inventory      100                    $10

5/5        Purchase                        250                   $12

5/15       Purchase                        200                   $14

5/25      Purchase                        250                   $16

Sales were 580 units at $20.

Using the FIFO method, cot of goods sold is:

= (100 x $10) + (250 x $12) + (200 x $14) + (30 x $16) = $7,280

when you use the first in, first out (FIFO) method, you calculate cost of good sold using the oldest units in inventory first (not necessarily the oldest physical units but their price).

If the interest rate this year is 8.8% and the interest rate next year will be 10.8%, what is the future value of $1 after 2 years? What is the present value of a payment of $1 to be received in 2 years?

Answers

Answer:

Results are below.

Explanation:

Giving the following information:

The interest rate this year is 8.8% and the interest rate next year will be 10.8%.

a) To calculate the future value, we need to use the following formula:

FV= PV*(1+i)^n

FV1= 1*1.088= 1.088

FV2= 1.088*1.108=$1.206

b) To calculate the present value, we need to use the following formula:

PV=FV/(1+i)^n

PV2= 1/1.108= 0.903

PV1= 0.903/1.088= $0.83

he Presley Corporation is about to go public. It currently has aftertax earnings of $7,000,000, and 2,000,000 shares are owned by the present stockholders (the Presley family). The new public issue will represent 500,000 new shares. The new shares will be priced to the public at $25 per share, with a 4 percent spread on the offering price. There will also be $250,000 in out-of-pocket costs to the corporation. a. Compute the net proceeds to the Presley Corporation. (Do not round intermediate calculations and round your answer to the nearest whole dollar.)

Answers

Answer:

Missing question is "a. Compute the net proceeds to the Presley Corporation. (Do not round intermediate calculations and round your answer to the nearest whole dollar.) Net proceeds

b. Compute the earnings per share immediately before the stock issue. (Do not round intermediate calculations and round your answer to 2 decimal places.) Earnings per share

c. Compute the earnings per share immediately after the stock issue. (Do not round intermediate calculations and round your answer to 2 decimal places.) Earnings per share "

a. Net proceeds = Shares issued * Share price*(1-0.04) - Direct cost

Net proceeds = 500,000 * $25*(1-0.04) - $250,000

Net proceeds = 500,000*$24  - $250,000

Net proceeds = $12,000,000 - $250,000

Net proceeds = $11,750,000

b. EPS = Earnings / Shares

EPS = $7,000,000 / 2,000,000 shares

EPS = $3.50 per share

c. EPS = After tax earnings / Total shares

EPS = $7,000,000 / (2,000,000 + 500,000)

EPS = $7,000,000 / 2,500,000 shares

EPS = $2.80 per shares

So I’m 13. I have a small business, and 2 months ago my mom canceled my credit card. I get paid through credit card.Since she canceled my card, I don’t have where to get paid. How can i get a credit card without my mom knowing?

Answers

Answer:

so if you are a minor you have to have a parent or guardian sign off to get you a card, I had the same issue my mom refused to get me a card even tho i worked. I just got my dad to sign on it because then my mom couldnt do anything about it because her name wasnt in it. I hope this helps, and what type of business do you have.

What is the beta for a 2 stock portfolio with a 0.54 weight in Walmart stock and the remainder in Amazon

Answers

Answer: 0.73

Explanation:

Walmart Beta = 0.3616

Amazon's beta = 1.1634

The beta of the portfolio will be a weighted average of the portfolio beta;

= (Walmart beta * Walmart weight) + ( Amazon beta * Amazon weight)

= (0.3616 * 0.54) + ( 1.1634 * (1 - 0.54))

= 0.730428‬

= 0.73

For a country A, the GDP growth rate is 8 percent and inflation is 4 percent. If the velocity of money remains constant, what is the change in real money balances

Answers

Answer:

The change in the real money balance is 12%

Explanation:

As per gievn data

GDP growth rate = 8%

Inflation = 4%

The real money change is as follow

Equation

Delta M + Delta V = Delta P + Delta Y

Where

Delta M = Real money change = ?

Delta V = Change in velocity = 0

Delta P = Inflation rate = 4%

Delta Y = GDP growth rate = 8%

Placing values in the above equation

Delta M + 0 = 4% + 8%

Delta M = 12%

Hence the money balance will increase by 12%.

Ivanhoe Construction Company had a contract starting April 2021, to construct a $23000000 building that is expected to be completed in September 2023, at an estimated cost of $21000000. At the end of 2021, the costs to date were $7560000 and the estimated total costs to complete had not changed. The progress billings during 2021 were $3800000 and the cash collected during 2021 was 3100000. Ivanhoe uses the percentage-of-completion method. At December 31, 2021 Ivanhoe would report Construction in Process in the amount of:

Answers

Answer:

$8280000

Explanation:

From the given information;

The percentage of the completion method used in construction is equal to the contract price multiplied by the percentage of estimated total cost incurred to date i.e.

Cumulative cost to date        $7560000

Estimated total cost               $21000000      

Percentage of completion                  36%       (  $7560000/ $21000000  )      

The contract price for this project is  $23000000

Therefore,

At December 31, 2021  Ivanhole would report construction in process in the amount of:  $23000000 × 36%

= $8280000

Mattress​ Wholesalers, Inc. is constantly trying to reduce inventory in its supply chain. Last​ year, cost of goods sold was ​$ million and inventory was ​$ million. This​ year, costs of goods sold is ​$ million and inventory investment is ​$ million. ​a) What was its weeks of supply last​ year? nothing weeks ​(round your response to two decimal​ places). ​b) What is its weeks of supply this​ year? nothing weeks ​(round your response to two decimal​ places). ​c) Is Mattress Wholesalers making progress in its inventory reduction​ effort? Since the number of weeks that cover the supply has ▼ decreased not changed increased ​, Mattress Wholesalers is making ▼ negative progress no progress progress in its​ inventory-reduction effort.

Answers

Answer:

A. Weeks supply= 10.7

B. Weeks supply= 9.53

C. Yes

DECREASED, PROGRESS

Explanation:

A. Calculation for last year’s weeks of supply

First step is to find the Average cost of sold good on week basis

Using this formula

Average cost of sold good on week basis =Cost of goods sold /Numbers of weeks in a year

Let plug in the formula

Average cost of sold good on week basis= $7.54 million/ 52

Average cost of sold good on week basis= $ 0.145 million

Last step is to find last year Weeks supply using this formula

Last year Weeks supply=Investment in inventory/ Average cost of sold good on week basis

Let plug in the formula

Last year Weeks supply=$1.46/0.145

Last year Weeks supply= 10.7

B. Calculation for weeks supply this year?

Using this formula

Average cost of sold good on week basis =Cost of goods sold /Numbers of weeks in a year

Let plug in the formula

Average cost of sold good on week basis= $8.62 million/ 52

Average cost of sold good on week basis= $ 0.165769 million

Last step is to find this year Weeks supply using this formula

This year Weeks supply=Investment in inventory/ Average cost of sold good on week basis

Let plug in the formula

This year Weeks supply=$1.58/0.165769

This year Weeks supply= 9.53

C. Yes, Mattress Wholesalers is making progress in its inventory reduction effort .

Since the numbers of weeks that cover the supply had DECREASED, Wholesalers is making PROGRESS in its inventory reduction effort

g Larry recorded the following donations this year: $540 cash to a family in need $2,440 to a church $540 cash to a political campaign To the Salvation Army household items that originally cost $1,240 but are worth $340. What is Larry's maximum allowable charitable contribution if his AGI is $60,400

Answers

Answer:

$2780

Explanation:

Given the following donations by Larry:

Cash to family in need $540

Cash to political campaign = $540

Church donation = $2440

Donation to salvation Army household = $340 (worth)

The allowable charitable contribution when applied to the an individual's adjustable Gross income. These contribution must be made to qualified charitable organizations in other to become eligible for deduction. In the scenario above, the qualified charitable organization include the donation to church and the salvation Army household :

Hemce, maximum allowable charitable contribution is :

$(2,440 + 340) = $2780

Pharoah Department Store is located in midtown Metropolis. During the past several years, net income has been declining because suburban shopping centers have been attracting business away from city areas. At the end of the company’s fiscal year on November 30, 2022, these accounts appeared in its adjusted trial balance.
Accounts Payable $ 26,400
Accounts Receivable 17,100
Accumulated Depreciation—Equipment 68,000
Cash 8,000
Common Stock 35,000
Cost of Goods Sold 609,960
Freight-Out 6,440
Equipment 159,160
Depreciation Expense 13,700
Dividends 12,000
Gain on Disposal of Plant Assets 2,000
Income Tax Expense 10,000
Insurance Expense 9,000
Interest Expense 5,000
Inventory 26,100
Notes Payable 43,500
Prepaid Insurance 6,000
Advertising Expense 33,500
Rent Expense 34,000
Retained Earnings 14,100
Salaries and Wages Expense 118,740
Sales Revenue 904,000
Salaries and Wages Payable 6,000
Sales Returns and Allowances 20,000
Utilities Expense 10,300

Answers

Answer:

Net Income = $35,360

Ending retained earnings = $37,460

Total Asset = Liabilities and Stockholders' Equity = 148,360

Explanation:

Note: This question is not complete as the requirement is omitted. The complete question is therefore presented before answering the question. See the attached pdf file for the complete question with the requirement.

The answer to the question is now presented as follows:

Prepare a classified balance sheet. (List current assets in order of liquidity.)

Note: See the third part of the attached excel file for the classified balance sheet.

A classified balance sheet can be described as a balance sheet that shows assets, liabilities, and shareholders' equity of a firm that are put or classified into different subcategories of accounts.

Note that in the attached excel file, the Income Statement and the Retained Earning Statement are prepared first in order to obtain the ending retained earning that is needed under the Stockholders' Equity in the classified balance sheet.

Tim is the vice president of western operations for Maroon Oil Company and is stationed in San Francisco. He is required to live in an employer-owned home, which is three blocks from his company office. The company-provided home is equipped with high-speed Internet access and several telephone lines. Tim receives telephone calls and e-mails that require immediate attention any time of day or night because the company's business is spread all over the world. A full-time administrative assistant resides in the house to assist Tim with the urgent business matters. Tim often uses the home for entertaining customers, suppliers, and employees. The fair market value of comparable housing is $9,000 per month. Tim is also provided with free parking at his company's office. The value of the parking is $350 per month.
The amount associated with the free parking that Tim must include in his gross income per month is?

Answers

Answer:

$80 (in 2020)

Explanation:

I will assume that this question takes place during the current year (2020). An employee is required to include as income all transportation benefits that exceed $270 per month. In this case, free parking is considered a transportation benefit and Tim must report $350 - $270 = $80 as taxable benefits. The exclusion amount varies depending on the year, e.g. it was $265 in 2019.

The amount that should be included in the gross income per month should be $80.

Calculation of the amount:

The employee should needed to involved the income in terms of transportation benefits that should be more than $270 per month. Since the free parking should be considered as the  transportation benefit

So here the amount associated should be

= $350 - $270

= $80

hence, The amount that should be included in the gross income per month should be $80.

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You have just been hired as a financial analyst for Barrington Industries. Unfortunately, company headquarters (where all of the firm's records are kept) has been destroyed by fire. So, your first job will be to recreate the firm's cash flow statement for the year just ended. The firm had $100,000 in the bank at the end of the prior year, and its working capital accounts except cash remained constant during the year. It earned $5 million in net income during the year but paid $750,000 in dividends to common shareholders. Throughout the year, the firm purchased $5.4 million of machinery that was needed for a new project. You have just spoken to the firm's accountants and learned that annual depreciation expense for the year is $450,000; however, the purchase price for the machinery represents additions to property, plant, and equipment before depreciation. Finally, you have determined that the only financing done by the firm was to issue long-term debt of $1 million at a 5% interest rate. The data has been collected in the Microsoft Excel Online file below. Open the spreadsheet and perform the required analysis to answer the question below.
What was the firm's end-of-year cash balance? Recreate the firm's cash flow statement to arrive at your answer. Write out your answer completely. For example, 5 million should be entered as 5,000,000. Round your answer to the nearest dollar, if necessary.

Answers

Answer:

$400,000

Explanation:

Given the following :

Beginning Cash balance = $100,000

Net income during the year = $5,000,000

Dividend to common shareholders = $750,000

Purchase of machinery = $5,400,000

Depreciation expense = $450,000

Long term debt = $1,000,000

Rate = 5%

STATEMENT OF CASH FLOW:

Cashflow from operating activities :

Net income ___________5,000,000

Add: Depreciation exp. ___450,000

Net cash: ____________________5,450,000

Cashflow from. Investing Activities :

Purchase of machinery __(5,400,000)

Net cash: ____________________(5,400,000)

Cashflow from financing activities:

Payment of Dividend __(750,000)

Long term debt ______1,000,000

Net cash from financing __________250,000

Net increase in cash: ____________300,000

Beginning cash balance __________100,000

Year end Cash balance __________ 400,000

Explain the risks associated with leveling resources, compressing or crashing projects, and imposed durations or "catch-up" as the project is being implemented. Why is it critical to develop a time-phased baseline? Subscribe to unlock

Answers

Answer:

Explain the risks associated with leveling resources, compressing or crashing projects, and imposed durations or "catch-up" as the project is being implemented.

a project manager will try to level resources in order to even out the use of resources throughout the whole project, but that can result in a deficit of resources during critical times.  E.g. trying to use 25% of resources during each year for a project that lasts 4 years. But some activities require a lot o resources but last a short time, while other activities might last longer and consume fewer resources. a project manager will try to compress a project's schedule because he/she wants to finish early, ideally without affecting the project's scope. The problem with compressing a project is that you might have to skip or eliminate certain activities in order to so so. E.g. a lot of pharmaceutical companies are trying to develop a vaccine that ends the current health crisis, and their rush are not following the appropriate steps. crashing activities refers to trying to finish some critical activity early by assigning more resources to it. The risks of crashing critical activities is that they might not be well done, or it might be too expensive.

Why is it critical to develop a time-phased baseline?

Without a well done time-phased baseline, it is very difficult to prepare a project schedule, or at least one that actually works. It is also important because it is very useful for cost control, and projects can easily go out of control and cost more than their budget.

On December 31, 2019, The Bates Company's revenue is $440,000 and expenses total $340,000 before consideration of the following: Accrued wages total $21,000; Accrued revenues total $56,000; Depreciation expense is $27,000; Rental revenue of $7,000 was earned; the rent from a tenant was initially recorded by Bates as unearned rent revenue; The income tax rate is 40% of income before income taxes. What is Bates' net income after consideration of the above information

Answers

Answer:

Explanation:

Revenue = $440,000

Expenses = $340000

Accrued wages = $21000

Accrued revenues = $56000

Depreciation exp = $27000

Rental value earned but not recorded = $7000

Income tax rate = 40%

Total revenue = 440000 +56000 + 7000 = $503000

Total expenses = 340000 + 21000 + 27000 = $388000

Income before tax = 503000 - 388000 = $115000

income tax = 115000 x .4 = $46000

Net income = 115000 - 46000 = $69000 .

"The fund is earning a low, but safe, 3% per year. The withdrawals will take place annually starting today. How soon will the fund be exhausted if Debbie withdraws $40,000 each year?"

Answers

Answer:

The question is missing the amount that Debbie's fund has, so I looked for similar questions and the number I found was $368,882.

we can use the present value of an annuity due formula to determine how long it will take Debbie to empty her account.

present value of annuity due = (payment / i) x {1 - [1 / (1 + i)ⁿ]} x (1 + i)

368,882 = (40,000 / 0.03) x {1 - [1 / (1 + 0.03)ⁿ]} x (1 + 0.03)

368,882 = 1,333,333.33 x 1.03 x {1 - [1 / (1 + 0.03)ⁿ]}

368,882 = 1,373,333.33 x {1 - [1 / (1 + 0.03)ⁿ]}

1 - [1 / (1.03)ⁿ] = 368,882 / 1,373,333.33 = 0.268603398

1 - 0.268603398 = [1 / (1.03)ⁿ]

0.731396601 = 1 / (1.03)ⁿ

1.03ⁿ = 1 / 0.731396601 = 1.367247261

n = log 1.367247261 / log 1.03 = 0.135847062 / 0.012837224 = 10.58 years

Debbie will exhaust the fund in 10.58 years. That means that Debbie will be able to withdraw $40,000 for 10 years, and then the last withdrawal will be lower.

Explanation:

A company's board of directors declared a $0.80 per share cash dividend on its $2 par common stock. On the date of declaration, there were 42,000 shares authorized, 17,000 shares issued, and 6,000 shares held as treasury stock. What is the entry when the dividends are declared?
A. Dividends 5,500
Dividends Payable 5,500
B. Dividends Payable 5,500
Cash 5,500
C. Dividends 24,500
Dividends Payable 24,500
D. Dividends Payable 8,500
Cash 8,500

Answers

Answer:

Dividenda = $8,800, Dividends payable = $8,800

Explanation:

Dividends = [(Number of shares issued - Treasury stock held) * Dividend per share)

Dividends = (17,000 - 6,000) * 0.80

Dividends = 11,000 * $0.80

Dividends = $8,800

Date  Account Titles and Explanation       Debit    Credit

          Dividends                                          $8,800

                 Dividends payable                                    $8,800

          (To record dividend declaration)

You and a partner are considering the purchase of a convenience store.? The store has annual sales of $500,000 and is paying annual payroll of $100,000. The cost of goods sold every year is $150,000. The firm has miscellaneous expenses (taxes, insurance, garbage, electricity, natural gas, security, maintenance, property taxes, training, advertising, accounting fees, bank charges, etc.) of roughly $68,000 per year. If depreciation is equal to $15,000 per year and the tax rate is equal to 38% then what is the net income?

Answers

Answer:

the net income is $103,540

Explanation:

The computation of the net income is shown below:

= (Annual sales - annual payroll - cost of goods sold - miscellaneous expenses - depreciation expense) × (1 - tax rate)

= ($500,000 - $100,000 - $150,000 - $68,000 - $15,000) × (1 - 38%)

= $103,540

Hence,  the net income is $103,540

We simply applied the above formula

what is the function of product and service management​

Answers

The answer is Perform market

Revenues and gains included in arriving at net income that do not provide cash.

Answers

Answer:

Non-cash revenues.

Explanation:

Non-cash revenues can be defined as revenues and gains included in arriving at net income that do not provide cash.

Basically, on the statement of cash-flow, non-cash revenues are considered not to be a real cash-flow because they don't add to the total inflow of cash.

Some examples of noncash revenues are amortization of premium relating to bonds payable, cash flow from investments that are carried under the equity method, accrued revenues, and gains from disposals of non-current assets.

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