A note payable was executed by Sterling Inc. to Miami Finance Company. Sterling Inc. used $768,000 of its accounts receivable as collateral for the loan. The contract provided that Miami would advance 85% of the gross amount of the receivables. Sterling Inc. continues to collect payments for the receivables and the cash from customers is then remitted to the finance company. The cash remitted is first applied to the finance charges, with the remainder applied to principal.

During the first month, customers owing $524,800 paid cash, less sales returns and allowances of $20,480, originally recorded as a refund liability. The finance charge at the end of the first month was $4,480. During the second month, the remaining receivables were collected in full, except for $5,120 off as uncollectible. Final settlement was effected with the finance company, including payment of an additional finance charge of $1,920.

Required:
a. Record the entry for Sterling to record the secured borrowing.
b. Record the entries for Sterling to record (1) the collections and (2) the payment to Miami for the first month.
c. Record the entries for Sterling to record (1) the collections for the second month and (2) the final payment to Miami.

Answers

Answer 1

Answer:

See all the entries below.

Explanation:

a. Record the entry for Sterling to record the secured borrowing.

The entries will look as follows:

Account Name                                    Debit ($)           Credit ($)    

Cash (768,000 * 85%)                       652,800

  Note Payable                                                              652,800

(To record the secured borrowing.)                                                    

b. Record the entries for Sterling to record (1) the collections and (2) the payment to Miami for the first month.

The entries will look as follows:

Account Name                                    Debit ($)           Credit ($)      

Cash                                                   504,320

Refund Liability                                    20,480

  Accounts Receivable                                                 524,800

(To record collection on receivables for first month.)                        

Interest Expense                                     4,480

Note Payable                                      499,840

  Cash                                                                             504,320

(To record payment to Miami for the first month.)                              

c. Record the entries for Sterling to record (1) the collections for the second month and (2) the final payment to Miami.

The entries will look as follows:

Account Name                                    Debit ($)            Credit ($)    

Cash                                                    238,080

Allowance for Doubtful Debt                  5,120

  Accounts Receivable (w.1)                                          243,200

(To record collection on receivables for second month Interest.)    

Expense                                                   1,920

Note Payable                                       151,040

  Cash (w.2)                                                                      152,960

(To record final payment to Miami.)                                                      

Workings:

w.1: Accounts Receivable = Amount of accounts receivable as collateral – Cash received from customer = $768,000 - $524,800 = $243,200

w.2: Cash = Loan - First payment for principal = $652,800 - $499,840 = $152,960


Related Questions

Galactic Inc. manufactures flying drone toys. Sales units for January, February, March, April and May were 320, 300, 372, 332, and 400 respectively. Budgeted production in units for January, February, and March were 315, 318, and 362 respectively. Each unit requires 3 direct labor hours and Galactic’s hourly labor rate is $16 per hour. The company’s variable overhead is $5.00 per unit produced and its fixed overhead is $5,600 per month..

Required:
a. Determine Galactic's direct labor budget for the first quarter.
b. Determine Galactic's manufacturing overhead budget for the first quarter

Answers

Answer:

Direct labor costs= $47,760

total manufacturing overhead= $10,575

Explanation:

Giving the following information:

Production= 315 + 318 + 362= 995 units

Each unit requires 3 direct labor hours.

Hourly rate= $16

Variable overhead per unit= $5

Fixed overhead= $5,600

First, we need to calculate the direct labor hours:

Direct labor hours= 995*3= 2,985

Now, the direct labor costs:

Direct labor costs= $47,760

Finally, the total manufacturing overhead:

total manufacturing overhead= 5,600 + 5*995

total manufacturing overhead= $10,575

Culver Company is involved in four separate industries. The following information is available for each of the four industries. Operating Segment Total Revenue Operating Profit (Loss) Identifiable Assets W $63,278 $14,930 $155,962 X 10,900 2,380 77,981 Y 27,275 (2,980) 18,823 Z 7,647 1,070 16,134 $109,100 $15,400 $268,900 Determine which of the operating segments are reportable based on the: Reportable Segments (a) Revenue test. select an operating segment (b) Operating profit (loss) test. select an operating segment (c) Identifiable assets test. select an operating segment eTextbook and Media

Answers

Answer:

                                                          Reportable Segments

(a) Revenue test.                                      W and Y

(b) Operating profit (loss) test.                W, X and Y

(c) Identifiable assets test.                      W and X

Explanation:

Note: The data in this question are merged together. They are therefore sorted before answering the question. See the attached pdf file for the complete question with the sorted data.

The explanation of the answers is now given as follows:

Note: See the attached excel file for the determination of the operating segments which are reportable (in bold red color).

Note that the criterion is that a segment is reportable if it contains an amount that is greater than 10% of the total amount. Otherwise, it is nonreportable.

Based on this criterion, we have the following from the attached excel file:

                                                          Reportable Segments

(a) Revenue test.                                      W and Y

(b) Operating profit (loss) test.                W, X and Y

(c) Identifiable assets test.                       W and X

Match each of the principles and phases in the development of an accounting system with the statement that best describes them.
1. Information must be understandable, relevant, reliable, timely, and accurate.
2. Benefits of information must outweigh the cost of providing it.
3. The system should accommodate a variety of users and changing information needs.
4. The accounting system must consider the needs and knowledge of various users.
5. The system should be capable of meeting the changes in the demands made upon it.
a. Useful output
b. Cost effectiveness
c. Flexibility

Answers

Answer:

. Useful output

Cost effectiveness

Flexibility

Useful output

Flexibility

Explanation:

Accounting principles are  guidelines that should guide companies when reporting  financial data.

If the output is useful, it would contain the information needed by users of accounting information in terms they understand, on time and it should not be misleading

The accounting information should be cost effective. It should be profitable to the company to provide the information. The cost of providing the information should be less than the cost

The information should be flexible. It should not only be suitable for only some particular users of accounting information but to all users of accounting information

you are a consultant to a firm evaluating an expansion of its current business. The cash flow forecasts (in millions of dollar) for the project as follows: on the basis of the behavior of the firm's stock, you believe that the beta of the firm is 1.30. Assuming that the rate of return available on risk-free investments is 5% and that the expected rate of return on the market portfolio is 15% what is the net present value of the project

Answers

Question

you are a consultant to a firm evaluating an expansion of its current business. The cash flow forecasts (in millions of dollar) for the project as follows:

Year     cashflow

0           -100

1-10            15

0n the basis of the behavior of the firm's stock, you believe that the beta of the firm is 1.30. Assuming that the rate of return available on risk-free investments is 5% and that the expected rate of return on the market portfolio is 15% what is the net present value of the project

Answer:

NPV= -$32.58

Explanation:

The net present value of the investment is the cash inflow from the investment discounted at required rate of return. The required rate of return can be determined using the the formula below:

Ke= Rf +β(Rm-Rf)  

Ke =? , Rf- 5%,, Rm-15%, β- 1.30

Ke=5% + 1.30× (15-5)=  18%

The NPV = Present value of cash inflow - initial cost

 =  A×(1-(1+r)^(-10)/r  - initial cost

A- 15, r-18%

NPV = 15× (1-1.18^(-10)/0.18 - 100= -32.58

NPV = -$32.58

Elbert Company classifies its selling and administrative expense budget into variable and fixed components. Variable expenses are expected to be $26,770 in the first quarter, and $5,240 increments are expected in the remaining quarters of 2020. Fixed expenses are expected to be $41,680 in each quarter. Prepare the selling and administrative expense budget by quarters and in total for 2020.

Answers

Answer:

Results are below.

Explanation:

Giving the following information:

Variable expense= $26,770 ($5,240 increase each quarter)

Fixed expense= $41,680

First, we will calculate the total cost per quarter:

Q1= 26,770 + 41,680

Q1= $68,450

Q2= (26,770 + 5,240) + 41,680

Q2= $73,690

Q3= (32,010 + 5,240) + 41,680

Q3= $78,930

Q4= (37,250 + 5,240) + 41,680

Q4= $84,170

Now, the total cost:

Total annual cost= $305,240

Islander Inc. is a new firm in a rapidly growing industry. The company would be paying $2.50 in dividend next year. After that the company intends to grow the dividend at a 8% rate annually over a long period. You plan to buy the stock now and expect to sell it for $48.23 three years from now. What price must you pay now if your required rate of return is 10%

Answers

Answer: $42.93

Explanation:

To solve this question goes thus:

Year 1:

Cash flow = $2.50

PV at 10% = 0.9091

Present value = $2.27

Year 2:

Cash flow = $2.70

PV at 10% = 0.8264

Present value = $2.23

Year 3:

Cash flow = $2.92

PV at 10% = 0.7513

Present value = $2.19

Price at Year 3:

Cash flow = $48.23

PV at 10% = 0.7513

Present value = $36.24

Price to be paid = $2.27 + $2.23 + $2.19 + $36.24 = $42.93

define futures contract.​

Answers

A futures contract is a legal agreement to buy or sell a particular commodity asset, or security at a predetermined price at a specified time in the future. Futures contracts are standardized for quality and quantity to facilitate trading on a futures exchange

define investment bank.​

Answers

Answer:

a bank that purchases large holdings of newly issued shares and resells them to investors.

On average, your firm receives 65 checks a day from customers. These checks, on average, are worth $39.90 each and clear the bank in 1.5 days. In addition, your firm disburses 38 checks a day with an average amount of $89.50. These checks clear your bank in 2 days. What is the average amount of the collection float? $2,473.80 $3,401.00 $3,890.25 $5,101.50 $6,802.00

Answers

Answer:

$3,890.25

Explanation:

Calculation to determine the average amount of the collection float

Using this formula

Collection float =Average Checks received ×Average checks worth×Bank checks clearing numbers of days

Let plug in the formula

Collection float =65 x $39.90 x 1.5 days

Collection float = $3,890.25

Therefore the average amount of the collection float will be $3,890.25

Super Saver Groceries purchased store equipment for $43,000. Super Saver estimates that at the end of its 10-year service life, the equipment will be worth $4,000. During the 10-year period, the company expects to use the equipment for a total of 13,000 hours. Super Saver used the equipment for 1,200 hours the first year. Required: Calculate depreciation expense of the equipment for the first year, using each of the following methods. (Do not round your intermediate calculations.)

Answers

Answer:

$3900

$8600

$3600

Explanation:

This is the remaining part of the question :

Required: Calculate depreciation expense of the equipment for the first year, using each of the following methods

1. Straight-line.

2.Double Declining Method

3.Activity Based

Straight line depreciation expense = (Cost of asset - Salvage value) / useful life

(43,000 - 4000) / 10 = $3900

Depreciation expense using the double declining method = Depreciation factor x cost of the asset

Depreciation factor = 2 x (1/useful life) = 2/10 = 0.2

Depreciation expense = 0.2 x $43,000 = $8600

Activity method based on hours worked = (hours worked that year / total hours of the machine) x  (Cost of asset - Salvage value)

(1200 / 13,000) x (43,000 - 4000) = $3600

which one of the following best describes the human need?
a.fries
b.burger
c.pizza
d.food
e.none

Answers

Answer:

d. Food.

Explanation:

Human needs consist of numerous things, ranging from money to food to safety. And depending on the severity of a situation, one can always list what one thinks is the most important for a person.

Among the given list of things in the question, the most important that describes the human need is food. Without food, it is not possible for a person to live and survive. Food is and will always constitute one of the most important human needs.

NU YU announced today that it will begin paying annual dividends. The first dividend will be paid next year in the amount of $0.37 a share. The following dividends will be $0.42, $0.57, and $0.87 a share annually for the following three years, respectively. After that, dividends are projected to increase by 2.8 percent per year. How much are you willing to pay today to buy one share of this stock if your desired rate of return is 9 percent?

Answers

Answer:

P0 = $11.968577  rounded off to $11.97

Explanation:

The dividend discount model (DDM) can be used to calculate the price of the stock today. DDM calculates the price of a stock based on the present value of the expected future dividends from the stock. The formula for price today under DDM is,

P0 = D1 / (1+r)  +  D2 / (1+r)^2  +  ...  +  Dn / (1+r)^n  +  [(Dn * (1+g) / (r - g)) / (1+r)^n]

Where,

D1, D2, ... , Dn is the dividend expected in Year 1,2 and so on g is the constant growth rate in dividends r is the discount rate or required rate of return

P0 = 0.37 / (1+0.09)  +  0.42 / (1+0.09)^2  +  0.57 / (1+0.09)^3  +  

0.87 / (1+0.09)^4  +  [(0.87 * (1+0.028) / (0.09 - 0.028)) / (1+0.09)^4]

P0 = $11.968577  rounded off to $11.97

Inside the packaging of a new bread machine she purchases, Ginger finds a paper stating, "All our products will be replaced within the first year if they fail to operate correctly. However, consumer misuse or abuse will effectively end this policy." This is a(n) a. implied warranty. b. express warranty. c. statement of guarantee. d. set of instructions for use. e. labe

Answers

Answer:

b. express warranty.

Explanation:

A warranty can be defined as a written promise or guarantee made by a manufacturer, lessor or seller about the identity or quality of goods and services or a property to a purchaser, promising him or her to repair or replace it if necessary within a specified time frame.

An express warranty is typically considered to be an affirmative promise about the quality or characteristics of an item that is being sold to a buyer and as such it is binding and enforceable by law.

Inside the packaging of a new bread machine she purchases, Ginger finds a paper stating, "All our products will be replaced within the first year if they fail to operate correctly. However, consumer misuse or abuse will effectively end this policy." This is an express warranty.

It recognized by the Uniform Commercial Code ("UCC") as explicit, stated promises by a manufacturer.

Select the correct answer.
Which product is an athlete more likely to endorse?
A.
wine
B.
fast food
C.
sports drink
D.
tobacco products

Answers

Answer:

Which product is an athlete more likely to endorse? Fast Food

I would say fast food or sports drink I don’t know tho

A firm' s sales procedure involves preparing sales invoices based on shipping documents; posting the sales amounts to accounts receivable records; and posting quantities billed to the inventory records. Due to control weaknesses in the procedure, certain goods that are shipped may not be reflected in the sales invoices. The exposure from this risk can result in:

Answers

Answer: understatement of revenues and receivables and over statement of inventory

Explanation:

Control weakness simply refers to the failure by a company to implement the internal controls. Based on the information given, the exposure from this risk can result in understatement of revenues and receivables and over statement of inventory.

There'll be understatement of revenue and receivables since sales is not recorded while the inventory will be overstated.

The Fabricating Department started the current month with a beginning Work in Process inventory of $10,900. During the month, it was assigned the following costs: direct materials, $76,900; direct labor, $24,900; and factory overhead, 70% of direct labor cost. Also, inventory with a cost of $113,500 was transferred out of the department to the next phase in the process. The ending balance of the Work in Process Inventory account for the Fabricating Department is: Group of answer choices $83,461. $196,961. $68,030. $16,630. $112,700.

Answers

Answer:

Ending Work in Process $16,630

Explanation:

The computation of the ending balance of the work in process inventory is shown below:

Beginning Work in process $10,900

Add: Manufacturing Costs  

Direct Materials $76,900

Direct Labor $24,900

Factory Overhead $17,430 (70% of $24,900)

Less: Cost of goods manufactured ($113,500)

Ending Work in Process $16,630

Acquired $34,500 cash from the issue of common stock. Purchased inventory for $27,600 cash. Sold inventory costing $15,400 for $31,000 cash. Required a. Record the events in general journal format. b. Post the entries to T-accounts. c. Determine the amount of gross margin. d. What is the amount of net cash flow from operating activities for Year 1

Answers

Answer:

a. General Journal Format:

Accounts Titles    Debit        Credit

Cash                   $34,500

Common stock                  $34,500

To record the issue of common stock for cash.

Inventory            $27,600

Cash                                 $27,600

To record the purchase of inventory for cash.

Cash                 $31,000

Sales revenue                 $31,000

To record the sale of goods for cash.

Cost of goods sold $15,400

Inventory                               $15,400

To record the cost of goods sold.

b. T-accounts:

Cash

Accounts Titles    Debit        Credit

Common stock   $34,500

Inventory                             $27,600

Sales revenue       31,000

Common stock

Accounts Titles    Debit        Credit

Cash                                   $34,500

Inventory

Accounts Titles    Debit        Credit

Cash                $27,600

Cost of goods sold           $15,400

Sales revenue

Accounts Titles    Debit        Credit

Cash                $31,000

Cost of goods sold

Accounts Titles    Debit        Credit

Inventory         $15,400

c. Gross margin:

Sales revenue        $31,000

Cost of goods sold  15,400

Gross margin         $15,700

d. Net Cash Flow from operating activities for Year 1:

Cash from customers  $31,000

Cash paid to suppliers (27,500)

Net cash flow from

operating activities        $3,500

Explanation:

a) Data and Analysis of Transactions:

Cash $34,500 Common stock $34,500

Inventory $27,600 Cash $27,600

Cost of goods sold $15,400 Inventory $15,400

Cash $31,000 Sales revenue $31,000

Times-Roman Publishing Company reports the following amounts in its first three years of operation: ($ in thousands) 2021 2022 2023 Subscription revenue recognized (earned) $ 350 $ 360 $ 320 Subscription payments received in cash 390 340 360 The difference between pretax accounting income and taxable income is due to subscription revenue for one-year magazine subscriptions being reported for tax purposes in the year received, but reported in the income statement in later years when the performance obligation is satisfied. The income tax rate is 25% each year. Times-Roman anticipates profitable operations in the future. Required: 1. What is the balance sheet account that gives rise to a temporary difference in this situation

Answers

Answer: Unearned subscription revenue.

Explanation:

Tax is made on a cash basis which means that a transaction is eligible for taxation once cash has been paid for it. Businesses however have to use the Accrual basis which only record transactions in the period that they have been incurred.

In this scenario, there is more subscription payment in cash than the company recognized which means that the company has not yet delivered the service they were paid for and so could not recognize the subscriptions. They will however be taxed on those amounts because the cash has come in.

The account giving this temporary difference is therefore the Unearned Subscription Revenue account.

Beck Manufacturing reports the following information in T-account form for 2019. Raw Materials Inventory Begin. Inv. 11,600 Purchases 57,000 Avail. for use 68,600 DM used 48,000 End. Inv. 20,600 Work in Process Inventory Begin. Inv. 16,000 DM used 48,000 Direct labor 31,100 Overhead 57,000 Manuf. costs 152,100 Cost of goods manuf. 138,200 End. Inv. 13,900 Finished Goods Inventory Begin. Inv. 17,200 Cost of goods manuf. 138,200 Avail. for sale 155,400 Cost of Goods Sold 136,500 End. Inv. 18,900 Required: 1. Prepare the schedule of cost of goods manufactured for the year. 2. Compute cost of goods sold for the year.

Answers

Answer:

Beck Manufacturing

1. Schedule of the Cost of Goods Manufactured for the year:

Beginning WIP Inventory              16,000

Direct Materials used                   48,000

Direct labor                                     31,100

Overhead applied                        57,000

Total manufacturing costs          152,100

Less Ending WIP Inventory          13,900

Cost of goods manufactured   138,200

2. Cost of goods sold for the year:

Beginning Finished Goods        17,200

Cost of goods manufactured 138,200

Goods available for sale         155,400

Less Ending Finished Goods   18,900

Cost of Goods Sold               136,500

Explanation:

a) Data and Calculations:

T-account form for 2019.

Raw Materials Inventory

Account Title     Debit    Credit

Begin. Inv.         11,600

Purchases       57,000

DM used                        48,000

End. Inv.                         20,600

Avail. for use  68,600   68,600

Work in Process Inventory

Account Title     Debit    Credit

Begin. Inv.        16,000

DM used         48,000

Direct labor      31,100

Overhead       57,000

Cost of goods manuf. 138,200

End. Inv.                         13,900

Manuf. costs 152,100  152,100

Finished Goods Inventory

Account Title     Debit    Credit

Begin. Inv.          17,200

Cost of goods

manufacture  138,200

Cost of Goods Sold      136,500

End. Inv.                           18,900

Avail. for sale 155,400 155,400

Negotiations often involve three types of issues. For ______________ issues, the parties' preferences are directly opposed. For ______________ issues, the parties have directionally-opposed preferences but value the issues differently. For ______________ issues, the parties have the same preferences.

Answers

Answer:

1. Distributive issues

2. Integrative issues

3. Congruent issues

Explanation:

Typically, for every negotiation process, any of the three kinds of issues are involved, this includes the following distributive, congruent, and integrative issues.

Hence, Negotiations often involve three types of issues. For DISTRIBUTIVE issues, the parties' preferences are directly opposed. For INTEGRATIVE issues, the parties have directionally-opposed preferences but value the issues differently. For CONGRUENT issues, the parties have the same preferences.

For DISTRIBUTIVE issues, the parties' preferences are directly opposed.

For INTEGRATIVE issues, the parties have directionally-opposed preferences but value the issues differently.

For CONGRUENT issues, the parties have the same preferences.

What is a Negotiation?

A Negotiation refers to method through which parties settle their differences and in reaching an agreement.

Generally, for every negotiation process, any of the three kinds of issues are involved, this includes the following distributive, congruent, and integrative issues.

Read more about Negotiation

brainly.com/question/902450

Michelle is an active participant in the rental condominium property she owns. During the year, the property generates a ($15,000) loss; however, Michelle has sufficient tax basis and at-risk amounts to absorb the loss. If Michelle has $115,000 of salary, $10,000 of long-term capital gains, $3,000 of dividends, and no additional sources of income or deductions, how much loss can Michelle deduct

Answers

Answer: $11000

Explanation:

The total income earned by Mitchell will be the addition of the salary, long term capital gain and dividend. This will be:

= $115,000 + $10,000 + $3,000

= $128,000

The exception amount of $25000 can be gotten.

Modified adjusted gross income = $100,000

Phased out amount = ($128000 - $100000) × 50%

= $28000 × 0.5

= $14000

Mitchell's loss = $25000 - $14000 = $11000

A new investment project currently under consideration has a negative net present value of $85,000. The project has a life of 10 years and the minimum required rate of return is 8%. The present value factor for an annuity at 8% for 10 periods is 6.71. What is the amount of annual additional cash flow that is required to make this investment attractive

Answers

Answer:

$12,668

Explanation:

Calculation to determine the amount of annual additional cash flow that is required to make this investment attractive

Using this formula

Annual additional cash flow required=Negative net present value /Present value factor for an annuity at 8% for 10 periods

Let plug in the formula

Annual additional cash flow required= $85,000/6.71

Annual additional cash flow required= $12,668

Therefore the amount of annual additional cash flow that is required to make this investment attractive is $12,668

The accounting records of Nash Inc. show the following data for 2017 (its first year of operations).
1. Life insurance expense on officers was $13,000.
2. Equipment was acquired in early January for $307,000. Straight-line depreciation over a 5-year life is used, with no salvage value. For tax purposes, Nash used a 30% rate to calculate depreciation.
3. Interest revenue on State of Iowa bonds totaled $4,000.
4. Product warranties were estimated to be $55,000 in 2017. Actual repair and labor costs related to the warranties in 2017 were $10,000. The remainder is estimated to be paid evenly in 2018 and 2019.
5. Pretax financial income was $850,000. The tax rate is 30%.
Prepare a schedule starting with pretax financial income in 2017 and ending with taxable income in 2017 Prepare the journal entry for 2017 to record income taxes payable, income tax expense, and deferred income taxes.

Answers

Answer:

Nash Inc.

1. A schedule of taxable income for 2017:

Pretax financial income = $850,000

add:

1. Life Insurance for officers  13,000

2. Interest on Iowa bonds      (4,000)

Excess Depreciation            (30,700) ($92,100 - $61,405)

Non-tax allowed warranties 45,000 ($55,000 - $10,000)

Adjusted pre-tax income   $873,300

Income tax expense (30%) $261,990

2. Journal entry:

Debit Income tax expense $261,990

Credit Income tax payable $261,990

To record income tax payable.

Debit Deferred Tax Asset $13,550

Credit Profit and Loss Account $13,550

To record the deferred tax asset.

Debit Profit and Loss Account $9,210

Credit Deferred Tax Liability $9,210

To record the deferred tax liability.

Explanation:

a) Data and Analysis:

Pretax financial income = $850,000

add:

1. Life Insurance for officers  13,000

2. Interest on Iowa bonds      (4,000)

Excess Depreciation            (30,700) ($92,100 - $61,405)

Non-tax allowed warranties 45,000 ($55,000 - $10,000)

Adjusted pre-tax income   $873,300

Income tax expense (30%) $261,990

Depreciation Excess/Differences:

Equipment cost = $307,000

Depreciation with straight line (5 years)

Annual accounting depreciation expense = $61,400 ($307,000/5)

Annual taxation depreciation expense = $92,100 ($307,000 * 30%)

Deferred tax liability:

Excess Depreciation            (30,700) * 30% =  $9,210

Deferred tax asset:

Non-tax allowed warranties 45,000 * 30$ = $13,550

During January, its first month of operations, Dieker Company accumulated the following manufacturing costs: raw materials $5,100 on account, factory labor $7,500 of which $5,800 relates to factory wages payable and $1,700 relates to payroll taxes payable, and factory utilities payable $2,900. Prepare separate journal entries for each type of manufacturing cost. (Credit account titles are automatically indented when amount is entered. Do not indent manually.)

Answers

Answer:

Jan 31

Dr Raw materials inventory $5,100

Cr AccountsPayable $5,100

Jan 31

Dr Work in Process inventory $7,500

Cr Factory wages payable $5,800

Cr Payroll taxes payable $1,700

Jan 31

Dr Manufacturing overhead $2,900

Cr Utilities payable $2,900

Explanation:

Preparation of a separate journal entries for each type of manufacturing cost

Jan 31

Dr Raw materials inventory $5,100

Cr AccountsPayable $5,100

Jan 31

Dr Work in Process inventory $7,500

Cr Factory wages payable $5,800

Cr Payroll taxes payable $1,700

Jan 31

Dr Manufacturing overhead $2,900

Cr Utilities payable $2,900

McMurphy Corporation produces a part that is used in the manufacture of one of its products. The costs associated with the production of 12,000 units of this part are as follows: Direct materials $86,000 Direct labor 126,000 Variable factory overhead 58,000 Fixed factory overhead 138,000 Total costs 408,000 Of the fixed factory overhead costs, $55,000 is avoidable. Conners Company has offered to sell 12,000 units of the same part to McMurphy Corporation for $41 per unit. Assuming there is no other use for the facilities, Schmidt should ________. Group of answer choices buy the part, as this would save the company $192,000 buy the part, as this would save $16 per unit make the part, as this would save almost $14 per unit make the part, as this would save $16 per unit

Answers

Answer:

make the part, as this would save almost $14 per unit

Explanation:

We have to compare the total cost to make against the total cost to buy 12,000 units.

Total Cost to Make

Direct materials                                  $86,000

Direct labor                                        $126,000

Variable factory overhead                $58,000

Fixed factory overhead                     $55,000

Total Cost                                          $325,000

Total Cost to buy

Purchase Price = $41 x 12,000 units = $492,000

Difference

Financial Advantage = Total Cost to buy - Total Cost to Make

                                   =  $492,000 - $325,000

                                   = $167,000

Conclusion :

Schmidt should make the part, as this would save almost $14 per unit

On January 1, Alan King decided to deposit $58,800 in a savings account that will provide funds four years later to send his son to college. The savings account will earn 8% annually. Any interest earned will be added to the fund at year-end (rather than withdrawn). (FV of $1, PV of $1, FVA of $1, and PVA of $1) (Use the appropriate factor(s) from the tables provided.) Required:

Answers

Answer:

FV= $79,996.75

Explanation:

Giving the following information:

Initial investment (PV)= $58,800

Interest rate (i)= 8% compounded annually

Number of periods (n)= 4 years

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

FV= PV*(1+i)^n

FV= 58,800*(1.08^4)

FV= $79,996.75

Rainey Company's true cash balance at October 31 is $4,700. The following information is available for the bank reconciliation: Outstanding checks, $740 Deposits in transit, $540 Bank service charges, $110 The bank had collected an account receivable for Rainey Company, $1,200 The bank statement included an NSF check written by one of Ramsey's customers for $720. What was the unadjusted book balance at October 31

Answers

Answer: $4330

Explanation:

The unadjusted book balance at October 31 is calculated below:

True cash balance = $4700

Add: Bank service charge = $110

Add: NSF Check = $720

Less: Account receivable = $1200

Unadjusted book balance = $4330

Suppose a firm produces with a technology that exhibits constant returns to scale at all levels of production. The firm's inputs are workers and laptops. The firm sells its output in a perfectly competitive market. It also hires its inputs (hires workers and rents laptops) in perfectly competitive markets. Assume that in the long run the firm produces y units of output using x1 workers and x2 laptops. If the firm doubles the amount of workers and laptops (using 2x1 and 2x2), we would expect the firm's long-run profits to

Answers

Answer:

Not change

Explanation:

In the long run we expect firms to earn zero profits. With competitive markets for both inputs and output, and with constant returns to scale, a doubling of all inputs would lead to twice as much output, twice as much revenue, and twice as much cost.

Which of the following industries is most likely to outsource jobs to another country because of slight increases in labor costs?

a. Milk dairy.
b. High-tech research facility.
c. Textile plant.
d. Automobile assembly plant.

Answers

Which of the following industries is most likely to outsource jobs to another country because of slight increases in labor costs?

a. Milk dairy.

b. High-tech research facility.

c. Textile plant.

d. Automobile assembly plant.

Answer: c. Textile plant.

Hope this helps

1. The federal government is considering selling tracts of federally owned land to private developers and using the revenues to provide aid to victims of an earthquake in a foreign country. How would this policy affect the levels of federal revenues, expenditures, and deficits under a cash accounting system

Answers

Answer:

The responses to this question can be defined as follows:

Explanation:

In a currency system, its current amount of the debt is influenced by the cash financial statements, and sales will rise by amount and revenue would be compensated by spending increases on foreign aid. The financial accounting system must realize that its government sold a well-established resource and increased the overall scarcity.

Its capital account weakness relates to an undistorted added money from the currency exchange that would offset a decrease throughout the estimate of the benefits of Congress and lead to an increase in the utilization of the shortfall quickly.

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