Blue Cab Company had 69,000 shares of common stock outstanding on January 1, 2021. On April 1, 2021, the company issued 39,000 shares of common stock. The company had outstanding fully vested incentive stock options for 14,500 shares exercisable at $11 that had not been exercised by its executives. The end-of-year market price of common stock was $32 while the average price for the year was $31. The company reported net income in the amount of $364,915 for 2021. What is the diluted earnings per share (rounded)

Answers

Answer 1

Answer:

$3.38

Explanation:

The diluted earnings per share is calculated as;

First, we need to calculate the weighted average outstanding shares.

Weighted average outstanding share is

= Common shares + (Issued shares × 9/12[April - December] + [(Issued shares - Shares exercisable)

= 69,000 shares + (39,000 shares × 9/12) + ( 14,750* - 5,145*)

= 69,000 + 29,250 + 9,605

= 107,855

Therefore, the diluted earnings per share is;

= Net income / Weighted average outstanding shares

= $364,915 / 107,855

= $3.38

Note : (14,500 shares × 11) / 31

= 5,145


Related Questions

Abey​ Kuruvilla, of Parkside​ Plumbing, uses 1,210 of a certain spare part that costs ​$26 for each​ order, with an annual holding cost of ​$24. ​a) Calculate the total cost for order sizes of​ 25, 40,​ 50, 60, and 100 ​(round your responses to two decimal​ places).

Answers

Answer:

Annual demand(D) = 1,210

Ordering cost(S) = $26

Annual holding cost (H) = $24

With the order quantity(Q) = 25,

Total cost = Holding cost + ordering cost

= [(Q/2)H] + [(D/Q)S]

= [(25/2)24] + [(1210/25)26]

= $300 + $1258.4

= $1558.4

With the order quantity(Q) = 40,

Total cost = Holding cost + ordering cost

= [(Q/2)H] + [(D/Q)S]

= [(40/2)24] + [(1210/40)26]

= $480 + $786.5

= $1266.5

With the order quantity(Q) = 50,

Total cost = Holding cost + ordering cost

= [(Q/2)H] + [(D/Q)S]

= [(50/2)24] + [(1210/50)26]

= $600 + $605

= $1205

With the order quantity(Q) = 60,

Total cost = Holding cost + ordering cost

= [(Q/2)H] + [(D/Q)S]

= [(60/2)24] + [(1210/60)26]

= $720 + $524.33

= $1244.33

With the order quantity(Q) = 100,

Total cost = Holding cost + ordering cost

= [(Q/2)H] + [(D/Q)S]

= [(100/2)24] + [(1210/100)26]

= $1200 + $314.6

= $1514.6

Your first baby was born yesterday and is healthy and strong. To guard against your premature death, you want to purchase a life insurance policy that will replace $58,000 of your annual income until your child is 20 years old. How much life insurance should you purchase, if you assume a 3% inflation rate

Answers

Answer:

assuming the  interest rate is = 15% the  life insurance should you should purchase = $497854.0773

Explanation:

Given that :

Annual income receipt = $58000

Assumption:

If we assume that the inflation rate π = 3% = 0.03

Also , let assume that the interest rate is = 15%  = 0.15 since it is not given too

Then the effective interest rate = [tex]\dfrac{ (i-\pi)}{(1+\pi)}[/tex]

the effective interest rate = [tex]\dfrac{ (0.15-0.03)}{(1+0.03)}[/tex]

the effective interest rate = [tex]\dfrac{ (0.12)}{(1.03)}[/tex]

the effective interest rate = 0.1165

the effective interest rate = 11.65%

Since n = [tex]\infty[/tex]

The Principal amount of how much life insurance should you purchase is;

= Annual income receipt/the effective interest rate

= $58000/ 0.1165

= $497854.0773

Many managers describe performance appraisal as the responsibility that they like least. Why is this so? What could be done to improve the situation?

Answers

Answer:

Performance appraisal is by its very nature subjective.  To improve the situation, as much as it is possible, objectivity should be allowed to rule all appraisal processes.

Explanation:

Performance appraisal is the formal evaluation of employees by their managers for the purpose of aligning employees' performance to the achievement of corporate objectives.  To achieve goal congruence between employees who have different objectives for their work and the organization which wants to achieve profit and other corporate goals, performance appraisals are carried out periodically.  However, the process has been marred by manager's bias, incompetence, and other problems.

When the Performance appraisal is by its very nature subjective. then to boost true, the maximum amount because it is feasible, objectivity should  have been allowed to rule all appraisal processes.

How to describe Managers Performance?

The Performance of appraisal is the formal evaluation of employees by their managers for the aim of aligning employees performance to the achievement of corporate objectives. to realize goal congruence between employees who have different objectives for their work and also the organization which wants to realize profit and also other corporate goals, performance appraisals are allotted periodically. However, the method has been marred by the manager's bias, incompetence, and other problems.

Find out more information about Managers Performance here:

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Disturbed Corp. needs to raise $57 million to fund a new project. The company will sell shares at a price of $23.70 in a general cash offer and the company's underwriters will charge a spread of 7.5 percent. The direct flotation costs associated with the issue are $725,000 and the indirect costs are $445,000. How many shares need to be sold?

Answers

Answer: 2653438 shares

Explanation:

From the information given in the question, the following can be deduced:

The share price will be:

= $23.70 × (1 - 7.5%)

= $23.70 × (1 - 0.075)

= $23.70 × 0.925

= $21.9225

The money that will be raised will be:

= 57,000,000 + 725,000 + 445,000

= $58,170,000

The number of shares that are needed to be sold will be:

= $58,170,000/$21.9225

= 2653438 shares

According to the World Banks's world development indicators, real gross domestic product (GDP) in sub-Saharan Africa in 2015 was about $1.65 trillion . What percentage of sub-Saharan Africa's real GDP is the E.U. emergency trust fund

Answers

Answer:

0.12%

Explanation:

According to the given situation, the computation of E.U. emergency trust fund as a percentage of sub-Saharan GDP is shown below:-

E.U. emergency trust fund as a percentage of sub-Saharan GDP is

= (Amount of Plans ÷ Real gross domestic product) × 100

= (2 billion ÷ 1.65 trillion) × 100

= 0.12%

Therefore for computing the E.U. emergency trust fund as a percentage of sub-Saharan GDP we simply applied the above formula.

The following is a list of costs that were incurred in the production and sale of large commercial airplanes:

a. Salary of chief compliance officer of company
b. Power used by painting equipment
c. Instrument panel installed in the airplane cockpit
d. Annual bonus paid to the chief operating officer of the company
e. Turbo-charged airplane engine
f. Interior trim material used throughout the airplane cabin
g. Cost of normal scrap from production of airplane body
h. Hourly wages of employees that assemble the airplane
i. Salary of the marketing department personnel
j. Cost of paving the headquarters employee parking lot
k. Cost of electrical wiring throughout the airplane
l. Cost of electronic guidance system installed in the airplane cockpit
m. Salary of plant manager
n. Cost of miniature replicas of the airplane used to promote and market the airplane
o. Human resources department costs for the year
p. Metal used for producing the airplane body
q. Annual fee to a celebrity to promote the aircraft
r. Hydraulic pumps used in the airplane’s flight control system
s. Yearly cost of the maintenance contract for robotic equipment
t. Prebuilt leather seats installed in the first-class cabin
u. Depreciation on factory equipment
v. Special advertising campaign in Aviation Worldmagazine
w. Oil to lubricate factory equipment
x. Masks for use by painters in painting the airplane body
y. Decals for cockpit door, the cost of which is immaterial to the cost of the final product
z. Salary of chief financial officer

Required:
a. Classify each cost as either a product cost or a period cost.
b. Indicate whether each product cost is a direct materials cost, a direct labor cost, or a factory overhead cost.
c. Indicate whether each period cost is a selling expense or an administrative expense.

Answers

Answer:

Correct Answer:

PRODUCT COST:

The following falls under direct material cost:

b. Power used by painting equipment

c. Instrument panel installed in the airplane cockpit

e. Turbo-charged airplane engine

f. Interior trim material used throughout the airplane cabin

l. Cost of electronic guidance system installed in the airplane cockpit.

p. Metal used for producing the airplane body

r. Hydraulic pumps used in the airplane’s flight control system

The following falls under direct labour cost:

j. Cost of paving the headquarters employee parking lot

t. Pre-built leather seats installed in the first-class cabin

y. Decals for cockpit door, the cost of which is immaterial to the cost of the final product

The following falls under factory overhead cost:

u. Depreciation on factory equipment.

PERIOD COST:

The following falls under selling expenses:

g. Cost of normal scrap from production of airplane body

h. Hourly wages of employees that assemble the airplane

i. Salary of the marketing department personnel

m. Salary of plant manager

n. Cost of miniature replicas of the airplane used to promote and market the airplane

o. Human resources department costs for the year

q. Annual fee to a celebrity to promote the aircraft

w. Oil to lubricate factory equipment

x. Masks for use by painters in painting the airplane body

z. Salary of chief financial officer

The following falls under an administrative expenses:

a. Salary of chief compliance officer of company

d. Annual bonus paid to the chief operating officer of the company

s. Yearly cost of the maintenance contract for robotic equipment

v. Special advertising campaign in Aviation Worldmagazine.

Explanation:

Bangladesh has been the 7 th largest mango exporter in the world and exported 1-billion-dollar worth of vegetables across the world. Within 1000 words, discuss i) How can we internationalize our productions? ii) How can we localize our productions? Discuss some research oriented examples.

Answers

Answer:

Private companies added 330,000 jobs in July, according to ADP, far short of the 653,000 estimate

Explanation:

Private companies added 330,000 jobs in July, according to ADP, far short of the 653,000 estimate:The 330,000 new positions is a sharp deceleration from the 680,000 added in June and the lowest total since February. Leisure and hospitality led the gains with 139,000 during a month in which goods-producing industries contributed just 12,000 jobs. #accelerationism

Oligopoly firms will seldom change prices but if one firm increases their price, others may follow if costs have ____________ .

Answers

Answer:

decreased

Explanation:

if firms have decreased then it would be likely to follow other firms to increase popularity

Oligopoly firms will seldom change prices but if one firm increases its price, others may follow if costs have Decreased.

What is Oligopoly?

A market structure known as an oligopoly has a limited number of enterprises, none of which can prevent the others from having a large impact. The market share of the major companies is calculated using the concentration ratio.

A market with a monopoly has only one producer, a duopoly has two businesses, and an oligopoly has three or more businesses. The maximum number of firms in an oligopoly is unknown, but it must be low enough so that each firm's actions have a significant impact on the others.

In the past, oligopolies have existed in the steel industry, the oil industry, the railroad industry, the tire industry, grocery store chains, and the wireless industry. An oligopoly can prevent new competitors from entering the market, stifle innovation, and raise prices, all of which are detrimental to consumers.

To learn more about Oligopoly follow the link.

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The manager of Synergy Company's Stock Division projects the following for next year: Sales $195,000 Operating income 70,000 Operating assets 385,000 The manager can invest in an additional project that would require $50,000 investment in additional assets and would generate $9,000 of additional income. The company's minimum rate of return is 15%. What is the residual income for the Stock Division with the additional project

Answers

Answer:

13,750

Explanation:

Residual income can be calculated by deducting required return from the  Net Operating income

DATA

Operating income = 70,000

Operating assets = 385000

Additional income = 9000

Additional investment = 50,000

Residual income =?

Solution

Residual income = Net Operating income - Required return

Residual income = (70,000+9,000) - ((385,000+50,000)x15%)

Residual income = 79,000 - 65250

Residual income = 13,750

Suppose that a museum of modern art discovers the following: adults are willing to pay $20 per ticket to see a Monet exhibit. Students are willing to pay less; 60% of students have WTP of $15, and 40% are willing to pay up to $10. There are no marginal costs to allowing more viewers into the museum. The museum manager decides to set the regular price at $20, and offer a student discount. What discount should it offer?

Answers

Answer:

50%

Explanation:

From the question we have here

If adults would pay 20$

Out of a 100% students:

60% would pay 15

40% would pay 10

If regular price = 20$

We are required to find discount

Discount = (20 - 10)/20 x 100

Discount = 0.5 x 100

Discount = 50%

The museum should offer 50percent discount.

Slack Inc. borrowed $400,000 on April 1. The note requires interest at 12% and principal to be paid in one year. How much interest is recognized for the period from April 1 to December 31? a. $0. b. $48,000. c. $32,000. d. $36,000

Answers

Answer:

D.$36,000

Explanation:

Calculation for How much interest is recognized for the period from April 1 to December 31

First step is to find the 12% of the amount that was borrowed which is $400,000

$400,000×12%

=$48,000

Now let calculate for the amount of interest that is recognized from April 1 to December 31

Interest =$48,000×3/12

Interest =$12,000

Hence,

Interest =$48,000-$12,000

Interest=$36,000

Therefore the amount of interest that is recognized from April 1 to December 31 will be $36,000

A couple thinking about retirement decide to put aside $3,000 each year in a savings plan that earns 8% interest. In 5 years they will receive a gift of $10,000 that also can be invested. a. How much money will they have accumulated 30 years from now

Answers

Answer:

Total future value= $408,334.38

Explanation:

Giving the following information:

A couple thinking about retirement decide to put aside $3,000 each year in a savings plan that earns 8% interest. In 5 years they will receive a gift of $10,000 that also can be invested.

First, we will determine the future value of the annual deposit investment. We need to use the following formula:

FV= {A*[(1+i)^n-1]}/i

A= annual deposit

FV= {3,000*[(1.08^30) - 1]} / 0.08

FV= $339,849.63

Now, for the $10,000:

FV= PV*(1+i)^n

FV= 10,000*(1.08^25)

FV= $68,484.75

Total future value= 339,849.63 + 68,484.75

Total future value= $408,334.38

Data pertaining to a company's joint production for the current period follows
L M
Quantities produced 310 lbs 260 lbs
Market value at split-off point . $10.2Mb $20.4/lb
Compute the cost to be allocated to Product L for this period's $792 of joint costs if the value basis is used. (Do not round intermediate calculations.)
a. $295.81.
b. $49619.
c. $39600.
d. $2,926.00.
e. $962.19.

Answers

Answer:

a. $295.81

Explanation:

Total market value = (310 * 10.2) + (260 * 20.4)

Total market value = 3,162 + 5,304

Total market value = 8466

Joint cost allocated to L on basis of value

= [ (310 * 10.2) / 8,466] * 792

= (3,162 / 8,466) * 792

= $295.81

The Sherman Antitrust Act: Multiple Choice was passed in 1800. All of these statements are true. was actively used by President Roosevelt in the early 20th century. no longer applies to business practices today.

Answers

Answer: Was actively used by President Roosevelt in the early 20th century.

Explanation:

The Sherman Act of 1890 was a law passed by Congress to target monopolies in the United States. At the time, Trusts had been in existence. Trusts were in effect monopolies because they worked by getting the largest stockholders to transfer their stock to a single trust and get profits from all companies in the trust. This Trust would then in effect control the industry as a monopoly.

To combat this, the Sherman Act enabled the Federal Government to go against Trusts and dissolve them. This was good news to President Theodore Roosevelt who ruled from 1901 to 1909. Roosevelt hated the anti-competitive tactics of the rich that ripped off the poor. He believed that this would bring about a revolution and he also hated them as the big corporations thought themselves above the law in his assessment.

Using the Sherman Act, he went against them with so much vigor that he earned the nickname, The Trust Buster. He started with a Trust controlled by J.P. Morgan called Northern Securities Company which was dissolved by the Supreme Court after the Attorney General under Roosevelt brought a suit against them.

True or False: The more that the labor supply decreases in response to a decrease in wages, the larger are the supply-side effects of an increase in tax rates (that is, the decrease in output is largerdue to a tax increase).

Answers

Answer:

Correct Answer:

1. True

Explanation:

Taxes affect work activity directly through labor supply-and-demand channels and indirectly through government spending responses to available tax revenues. It has been determined that higher tax rates on labor lead to less work time in the legal market sector.

Margin on price as a percentage is the expression of how much you mark your product up by to arrive at your retail price. True False

Answers

Answer:

False

Explanation:

The margin on price refers to a percentage by taking a difference between the gross profit and the selling price

Here gross profit comes by

= Selling price - cost price

Now in the cost price we added some markup percentage i.e most probably equivalent to the retail price

Hence, the given statement is false

Chester currently has $17,624 (000) in cash and management has decided to issue stocks and bonds worth an additional $8,000 (000). Assuming that cash from operations will be the same for each of the following activities, which activity exposes this company to the most risk of being issued an emergency loan?
a) purchasing $18,000 (000) worth of plant and equiptment
b) liquidate the new inventory
c) retiring the oldest bond
d) a $5 dividend

Answers

Answer: a) purchasing $18,000 (000) worth of plant and equipment

Explanation:

Of the 4 options listed, liquidating the new inventory would lead to a cash inflow and so is not going to lead to an emergency loan.

Retiring the oldest bond is something that would probably have been budgeted for so it will be less probable to cause Chester to seek emergency funding.

The activity that poses the greatest threat to Chester in terms of loan solicitation would be the purchase of plant and equipment. This would have less chance of being budgeted for and is a significant amount to leave the company which is even larger than the company's current cash amount. It has a higher chance of causing Chester to seek emergency loan funding.

Break-Even Sales and Sales to Realize Income from OperationsFor the current year ended October 31, Friedman Company expects fixed costs of $14,300,000, a unit variable cost of $250, and a unit selling price of $380.a. Compute the anticipated break-even sales (units).unitsb. Compute the sales (units) required to realize income from operations of $2,405,000.units

Answers

Answer:

a. 110,000 units

b. 128,500 units

Explanation:

a. Compute the anticipated break even sales in unit

Break even point in unit = Total fixed cost / Contribution margin

Total fixed cost = $14,300,000

Contribution margin per unit = Unit selling price - Unit variable cost

= $380 - $250

= $130

Break even point in units = $14,300,000 / $130

= 110,000 units

b. Compute sales (units) required to realize income from operations of $2,405,000

Break even point + expected profits = (total fixed costs + expected profits) / Contribution margin

° total fixed cost + expected profits

= $14,300,000 + $2,405,000

= $16,705,000

°contribution margin per unit

= $380 - $250

= $130

Break even point + expected profits in unit

= $16,705,000 / $130

= 128,500 units

Suppose you work for a company that makes a product line for a large hardware chain. The chain asks you for a price quote for 30,000 units that will require a $1,500,000 investment with marginal costs of $15 per unit. What is the lowest price you are willing to quote

Answers

Answer:

$1,950,000

Explanation:

Note the company has a margin per unit cost and investment cost, where

investment cost =  $1,500,000

+

margin per unit cost =  $450,000 (30,000 x $15)

Thus, total cost = $1,950,000. Since companies do not want to make loses, but may allow for break-even, the lowest price to quote  should not be lesser than the total cost of $1,950,000.

A person who enters into a contract when he or she is intoxicated can void the contract if the terms are obviously favorable to the other party.
a. true
b. false

Answers

Answer:

False.

Explanation:

A contract can be defined as an agreement between two or more parties (group of people) which gives rise to a mutual legal obligation or enforceable by law.

A person who enters into a contract when he or she is intoxicated cannot void the contract even if the terms are obviously favorable to the other party.

By law, an individual can void a contract entered into while under the influence of alcohol or intoxicated, only if he or she doesn't understand or comprehend the legal consequences binding on the parties involved in the contract.

Hence, a contract is legally binding and enforceable even if one of the parties was intoxicated at the time of its formation.

To be registered as a broker-dealer, the Administrator typically requires the posting of a surety bond in the amount of:

Answers

Answer:

$10,000

Explanation:

Most of the time the Administrator requires a posting of a $10,000 surety bond to be registered as a broker-dealer, due to the Uniform Securities act but each separate state administrator can change this amount to what they seem fit. A surety bond makes sure that the individual assumes responsibility for that amount of debt obligation if the borrower defaults on the payment.

The following are two independent situations.
1. Conchita Cosmetics acquired 10% of the 210,100 shares of common stock of Martinez Fashion at a total cost of $15 per share on March 18, 2014. On June 30, Martinez declared and paid a $77,700 cash dividend. On December 31, Martinez reported net income of $122,500 for the year. At December 31, the market price of Martinez Fashion was $17 per share. The securities are classified as available-for-sale.
2. Monica, Inc. obtained significant influence over Seles Corporation by buying 33% of Seles's 33,500 outstanding shares of common stock at a total cost of $11 per share on January 1, 2014. On June 15, Seles declared and paid a cash dividend of $45,800. On December 31, Seles reported a net income of $94,600 for the year.
Prepare all necessary journal entries in 2014 for both situations.

Answers

Answer:

Journal entries are given below

Explanation:

All necessary journal entries in 2014 for both situations.

Situation 1

March 18, 2014 (Conchita Cosmetics acquired 10% of the 210,100 shares of common stock of Martinez Fashion at a total cost of $15 per share)

                                                   DEBIT             CREDIT

Stock                                       $3,151,500

Cash                                                                 $3,151,500

June 30 ( Martinez paid a $77,700 cash dividend)

                                                   DEBIT             CREDIT

Cash                                         $77,700

Dividend Income                                              $77,700

December 31 (the market price of Martinez Fashion was $17 per share)

                                                   DEBIT             CREDIT

Securities                                 $420,200

Unrealized gain                                                $420,200

Working

Gain = $17 - $15 = $2 x 210,100

Gain =420,200

Situation 2

January 1, 2014 (Monica, Inc. acquired 33% of Seles's 33,500 outstanding shares of common stock at a total cost of $11 per share)

                                                   DEBIT             CREDIT

Cash                                         $368,500

Dividend Income                                              $368,500

On June 15 ( Seles declared and paid a cash dividend)

                                                   DEBIT             CREDIT

Cash                                         $45,800

Dividend Income                                              $45,800

distinguish between fixed cost and Variable Cost​

Answers

Answer:

fixed means that it is standard or doesn't change (in a fixed state). remain constant

variable cost on the other hand, is when the cost varies, or changes. it can change proportionally, directly based on the changes or advancements on the service or good

Explanation:


Year
2016
2017
2018
2019
Cow
P
$300
$350
$370
$380
Q
1000
1050
1100
1200
Bicycle
P
$120
$130
$140
$150
Q
1200
1300
1500
1600

1. Calculate nominal GDP for each year
2. Calculate real GDP for each year
3. Calculate GDP deflator and inflation rate

Answers

Consumer sentiment suddenly crashes below early-pandemic levels in the US #accelerationism

The Bob Buckham Senior Center, a not-for-profit entity, serves a hot meal to senior citizens every Friday evening. All the food is donated by a local supermarket. All the food preparation and serving is done by local volunteers. If the Center had to pay for the food, it would need to spend $10,000 a year. If it had to pay for the food preparation and service, it would need to spend $12,000 a year. How should it report these contributions in its financial statements?

Food | Food preparation and service

a. Disclose in the notes | Disclose in the notes
b. Disclose in the notes | Report $12,000 revenue and expense
c. Report $10,000 revenue and expense | Disclose in the notes
d. Report $10,000 revenue and expense | Report $12,000 revenue and expense

Answers

Answer:

c. Report $10,000 revenue and expense | Disclose in the notes

Explanation:

Not-for-profit entities must report the fair value of all the goods they receive as donations. in this case, they would have to report the $10,000 worth of food received from a local supermarket. But they are not required to report the value of volunteer work, they only have to disclose it on the footnotes of their financial statements.

Which of the following is concerned with the effect of exchange rate changes on individual transactions, most of which are short-term affairs that will be executed within a few weeks or months?

a. Purchasing power parity
b. Transaction exposure
c. Economic exposure
d. Translation exposure
e. Currency speculation

Answers

Answer: Transaction exposure

Explanation:

Transaction exposure, is a form of foreign exchange risk that is faced by the organizations that take part in international trade. It occurs when the fluctuation in exchange rate change a contracts value before it is settled.

It is concerned with the effect of exchange rate changes on individual transactions, most of which are short-term affairs that will be executed within a few weeks or months.

In a simple random sample of 800 people age 20 and over in a certain country, the proportion with a certain disease was found to be 0.165 (or 16.5%). Complete parts (a) through (c) below. a. What is the standard error of the estimate of the proportion of all people in the country age 20 and over with the disease? (Round to four decimal places as needed.) b. Find the margin of error, using a 95% confidence level, for estimating this proportion. m=______(round to three decimal places as? needed.)c. Report the 95% confidence interval for the proportion of all Americans age 20 and over with diabetes.

Answers

Answer and Explanation:

Please find attachment

I'm calculating standard error we used the formula standard deviation/√number of samples. Standard deviation is not known and so it was first calculated

Margin of error and confidence intervals were also calculated using their formulas

On January 1, a company issues bonds dated January 1 with a par value of $390,000. The bonds mature in 5 years. The contract rate is 9%, and interest is paid semiannually on June 30 and December 31. The market rate is 8% and the bonds are sold for $405,830. The journal entry to record the issuance of the bond is: Multiple Choice Debit Bonds Payable $390,000; debit Bond Interest Expense $15,830; credit Cash $405,830. Debit Cash $405,830; credit Bonds Payable $405,830. Debit Cash $405,830; credit Premium on Bonds Payable $15,830; credit Bonds Payable $390,000. Debit Cash $405,830; credit Discount on Bonds Payable $15,830; credit Bonds Payable $390,000. Debit Cash $390,000; debit Premium on Bonds Payable $15,830; credit Bonds Payable $405,830.

Answers

Answer:

The journal entry to record issuance is:

January 1, 202x, bonds are issued at a premium

Dr Cash 405,830

    Cr Bonds payable 390,000

    Cr Premium on bonds payable 15,830

Explanation:

When a bond's coupon rate is higher than the market rate, the bonds will sell at a premium or a value higher than the bond's face value. On the other hand, if the bond's coupon rate is lower than the market rate, the bonds will sell at a discount or a value lower than the bond's face value.

A bond issue with a face amount of $1,200,000 bears interest at the rate of 9%. The current market rate of interest is 10%. These bonds will sell at a price that is:

Answers

Answer: The selling price of the bond will be less than $1,200,000

Explanation:

From the question, we are informed that a bond issue with a face amount of $1,200,000 bears interest at the rate of 9% and that the current market rate of interest is 10%.

Since the market rate is 10% which is higher than coupon rate of 9%, this means that the market price for the bond will be smaller than the bond's face value.

Therefore, the selling price of the bond will be less than $1,200,000.

A company purchased 400 units at $75 per unit. The company sold 385 units. what is the cost of goods sold and ending inventory

Answers

Answer:

Cost of goods sold $28,875

Ending inventory $1,125

Explanation:

Calculation for cost of goods sold and ending inventory

Cost of goods sold is calculated using this formula

Cost of goods sold=Sales units *Purchased per units

Let plug in the formula

Cost of goods sold=385 units *$75 per unit

Cost of goods sold=$28,875

Calculation for the ending inventory using this formula

Ending inventory=(Purchased units * purchased per unit) -Cost of goods sold

Let plug in the formula

Ending inventory=(400 units× 75 per unit) -$28,875

Ending inventory=$30,000-$28,875

Ending inventory=$1,125

Therefore the Cost of goods sold will be $28,875 while the Ending inventory will be $1,125

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