Bonds issued by XYZ have a par value of $1000, were priced at $1,220.00 six months ago, and are priced at $1,140.00 today. The bonds pay semi-annual coupons and just made a coupon payment. If the bonds had a percentage return over the past 6 months (from 6 months ago to today) of -2.10%, then what is the current yield of the bonds today

Answers

Answer 1

Answer:

9.54%

Explanation:

-0.021 = ($1,140 + D - $1,220) / $1,220

-$25.62 = -$80 + D

$54.38 = Dividend (semiannual)

current yield = annual dividends / current price

annual dividends = $54.38 x 2 = $108.76

current price = $1,140

current yield = $108.76 / $1,140 = 0.0954 = 9.54%


Related Questions

If the price of an item decreases, producers will create fewer of the item. This is due to the

A.
Law of Demand

B.
Law of Supply

C.
Law of Price

D.
Consumer Choice

Answers

Answer:

the answer is B,law of supply

Elite Lawn & Plowing (EL&P) is a lawn and snow plowing service with both residential and commercial clients. The owner believes that the commercial sector has more growth opportunities and is considering dropping the residential service.

Twenty employees worked a total of 41,000 hours last year, 30,000 on residential jobs and 11,000 on commercial jobs. Wages were $16 per hour for all work done. Any materials used are included in overhead as supplies. All overhead is allocated on the basis of labor-hours worked, which is also the basis for customer charges. Because of increased competition for commercial accounts,EL&P can charge $60 per hour for residential work, but only $45 per hour for commercial work.

If overhead for the year was $205,000, what were the profits of the residential and commercial services using labor-hours as the allocation base?

Answers

Answer:

Results are below.

Explanation:

First, we need to calculate the predetermined overhead rate:

Predetermined manufacturing overhead rate= total estimated overhead costs for the period/ total amount of allocation base

Predetermined manufacturing overhead rate= 205,000 / 41,000

Predetermined manufacturing overhead rate= $5 per direct labor hour

Now, we can calculate the profit of each service:

Residential:

Revenue= 30,000*60= 1,800,000

Direct labor costs= 30,000*16= (480,000)

Overhead= 5*30,000= (150,000)

Gross profit= $1,170,000

Commercial:

Revenue= 11,000*45= 495,000

Direct labor costs= 11,000*16= (176,000)

Overhead= 5*11,000= (55,000)

Gross profit= $264,000

Based on the following production and sales data of Frixion Co. for March of the current year, prepare the following:
Product T Product X
Estimated inventory, March 1 28,000 units 20,000 units
Desired inventory, March 31 32,000 units 15,000 units
Expected sales volume:
Territory I 320,000 units 260,000 units
Territory II 190,000 units 130,000 units
Unit sales price $6 $14
A. Prepare a sales budget.
B. Prepare a production budget.

Answers

Answer:

A. Totals Sales in Territories I and II are as follows:

Product T Totals Sales in Territories I and II = $3,060,000

Product X Totals Sales in Territories I and II = $5,460,000

B. Required Production Units in March are as follows:

Product T Required Production Units in March = 514,000

Product T Required Production Units in March = 385,000

Explanation:

A. Prepare a sales budget.

Note: See part a of the attached excel file for sales budget and the formulae used in the calculations.

From the attached excel file, Totals Sales in Territories I and II are as follows:

Product T Totals Sales in Territories I and II = $3,060,000

Product X Totals Sales in Territories I and II = $5,460,000

B. Prepare a production budget.

Note: See part b of the attached excel file for sales budget and the formulae used in the calculations.

From the attached excel file, Required Production Units in March are as follows

Product T Required Production Units in March = 514,000

Product X Required Production Units in March = 385,000

In order to get hired as an assembly line specialist, the applicant will have to show that they can perform their task in less than 5 minutes after 1000 tries. During the interview, the applicant was asked to perform their future job five times. The applicant was able to complete the task in 10.8 minutes and the company was to estimate their learning curve to be 90%. Given this information, how much time will the applicant take to perform the task a 1000th time

Answers

Answer:

The Applicant will take 3.78 minutes to perform the task a 1000th time.

Explanation:

The Learning curve is the graphical representation that determines that how much time someone takes to learn a special skill.

The time on the 1,000th applicant can be calculated as follow

[tex]T_{1000}[/tex] = [tex]T_{1}[/tex] x [tex]1000^{((log LCR/log2)}[/tex]

Where

[tex]T_{1}[/tex] = 10.8 minutes

LCR = Learning Curve Rate = 90% = 0.90

[tex]T_{1000}[/tex] = 10.8 minutes

Placing values in the formula

[tex]T_{1000}[/tex] = 10.8 minutes x [tex]1000^{((log 0.90/log2)}[/tex]

[tex]T_{1000}[/tex] = 10.8 minutes x [tex]1000^{(-0.152003093)}[/tex]

[tex]T_{1000}[/tex] = 10.8 minutes x 0.349937689

[tex]T_{1000}[/tex] = 3.779327044 minutes

[tex]T_{1000}[/tex] = 3.78 minutes

The income statement of Whitlock Company is presented here.

Whitlock Company Income Statement For the Year Ended November 30, 2020

Sales revenue $7,700,000
Cost of goods sold
Beginning inventory $1,900,000
Purchases 4,400,000
Goods available for sale 6,300,000
Ending inventory 1,400,000
Total cost of goods sold 4,900,000
Gross profit 2,800,000
Operating expenses 1,150,000
Net income $1,650,000

Additional information:

a. Accounts receivable increased $200,000 during the year, and inventory decreased $500,000.
b. Prepaid expenses increased $150,000 during the year.
c. Accounts payable to suppliers of merchandise decreased $340,000 during the year.
d. Accrued expenses payable decreased $100,000 during the year.
e. Operating expenses include depreciation expense of $70,000.

Required:
Prepare the operating activities section of the statement of cash flows for the year ended November 30, 2020, for Whitlock Company, using the indirect method.

Answers

Answer:

$1,130,000

Explanation:

Preparation of the operating activities section of the statement of cash flows for the year ended November 30, 2020, for Whitlock Company,

Cash flows from operating activities

Net Income $1,650,000

Adjustments to reconcile net income to net cashProvided by operating activities:

Add Depreciation expense $70,000

Add Loss on disposal of equipmentIncrease in accounts receivable $200,000

Less Increase in inventory($500,000)

Add Decrease in prepaid expenses------Increase in prepaid expenses $150,000

Less Decrease in accounts payable($340,000)

Less Increase in accrued exp payable($100,000)

Net cash provided by operating activities $1,130,000

Therefore the operating activities section of the statement of cash flows for the year ended November 30, 2020, for Whitlock Company is $1,130,000

A _____ is an organization that provides online- and telephone-based services to book reservations for independent hotels.

consumer reservation system
global distribution system
hotel-representative firm
limited reservation system

Answers

Answer:

consumer reservation system

Explanation:

During the month, the Supplies (asset) account was debited $2,000 for supplies purchased. The cost of supplies used during the month was $1,250. Record the adjustment to properly reflect the amount of supplies used and supplies still on hand at the end of the month. An insurance premium of $440 was paid for the coming year. Prepaid Insurance was debited. Wages of $3,400 were paid for the current month. Interest revenue of $270 was received for the current month. Accrued $620 of commissions payable to sales staff for the current month. Accrued $130 of interest expense at the end of the month. Received $2,675 on accounts receivable accrued at the end of the prior month. Purchased $700 of merchandise inventory from a supplier on account. Paid $130 of interest expense for the month. Accrued $870 of wages at the end of the current month. Paid $590 of accounts payable.

Answers

Answer:

Journal Entries:

1. Debit Supplies Expense $1,250

Credit Supplies $1,250

To record supplies expense for the month.

2. Debit Prepaid Insurance $440

Credit Cash $440

To record insurance prepaid.

Debit Insurance Expense $37

Credit Prepaid Insurance $37

To record insurance expense for the month.

3. Debit Wages Expense $3,400

Credit Cash Cash $3,400

To record wages paid.

4. Debit Sales Commissions Expense $620

Credit Sales Commission Payable $620

To record the sales commission expense.

5. Debit Interest Expense $130

Credit Interest Payable $130

To record the interest expense.

6. Debit Cash $2,675

Credit Accounts Receivable $2,675

To record the receipt on account.

7. Debit Inventory $700

Credit Accounts Payable $700

To record the purchase of inventory on account.

8. Debit Interest Payable $130

Credit Cash $130

To record the payment of interest.

9. Debit Wages Expense $870

Credit Wages Payable $870

To record accrued wages expense.

10. Debit Accounts Payable $590

Credit Cash $590

To record payment on account.

Explanation:

a) Data and Analysis:

1. Supplies Expense $1,250 Supplies $1,250

2. Prepaid Insurance $440 Cash $440

Insurance Expense $37 ($440/12)

Prepaid Insurance $37

3. Wages Expense $3,400 Cash $3,400

4. Sales Commissions Expense $620 Sales Commission Payable $620

5. Interest Expense $130 Interest Payable $130

6. Cash $2,675 Accounts Receivable $2,675

7. Inventory $700 Accounts Payable $700

8. Interest Payable $130 Cash $130

9. Wages Expense $870 Wages Payable $870

10. Accounts Payable $590 Cash $590

[Hair Stylist Woes] Ryan, a college student, went to see his hair stylist, Melissa. Ryan, who had black, curly hair, requested straight, blond hair. Melissa told him that she could make those changes, but that there would be significant upkeep involved. Melissa made the changes, but Ryan did not do the upkeep required. Ryan proceeded to falsely claim that Melissa did not do what Ryan asked her to do that Melissa lied to him, and that Melissa was professionally incompetent. Ryan made the statements about Melissa to friends of his. He also wrote a letter to his college newspaper saying that Melissa's shop should be avoided at all costs because Melissa was incompetent In fact, Melissa was a good hair stylist and enjoyed a good reputation up until the time that Ryan started his criticism. Melissa threatened to sue Ryan for defamation, but Ryan told Melissa that she could not prevail because she could not prove loss of income. Melissa had to admit that while her reputation had been damaged somewhat and she felt embarrassed and humiliated, the damage was primarily her appointment times were booked for weeks ahead. Statements made by Ryan to his friends that were defamatory of Melissa are what type of defamation? a. Libel but not slander. b. No tort was committed because the statements were made only to friends of Ryan, not to business acquaintances of Candy. c. No tort was committed because the falsehood involved matters of appearance not business related matters. Slander but not libel. d. Both libel and slander.

Answers

Answer:

The type of defamation statements made by Ryan against Melissa are:

d. Both libel and slander.

Explanation:

Ryan made a libelous statement against Melissa by writing to his college newspaper, advising potential clients to avoid Melissa's shop because of her alleged incompetence.   Ryan also made slanderous statements against Melissa to his friends.  The defamation of character and reputation was both libelous and slanderous.

This year Don and his son purchased real estate for an investment. The price of the property was $630,000, and the title named Don and his son as joint tenants with the right of survivorship. Don provided $358,000 of the purchase price and his son provided the remaining $272,000. Has Don made a taxable gift and, if so, in what amount

Answers

Answer:

$28,000

Explanation:

Calculation for Don taxable gift amount

Taxable gift amount=[$358,000 − ($630,000)/2] − $15,000

Taxable gift amount=[$358,000 −$315,000] − $15,000

Taxable gift amount=$43,000-$15,000

Taxable gift amount=$28,000

Therefore Don has made a taxable gift of the amount of $28,000

Beginning inventory, purchases, and sales data for DVD players are as follows: November 1 Inventory 52 units at $79 10 Sale 35 units 15 Purchase 27 units at $83 20 Sale 25 units 24 Sale 13 units 30 Purchase 39 units at $86 The business maintains a perpetual inventory system, costing by the first-in, first-out method.
Determine the cost of the goods sold for each sale and the inventory balance after each sale, presenting the data in the form illustrated.
Under FIFO, if units are in inventory at two different costs, enter the units with the LOWER unit cost first in the Cost of Goods Sold Unit Cost column and in the Inventory Unit Cost column and LOWER unit cost first in the Inventory.

Answers

Answer:

November 1 Inventory 52 units at $79

November 10 Sale 35 units

COGS = 35 x $79 = $2,765Inventory balance = 17 x $79 = $1,343

November 15 Purchase 27 units at $83

November 20 Sale 25 units

COGS = (17 x $79) + (3 x $83) = $1,592Inventory balance = (24 x $83) = $1,992

November 24 Sale 13 units

COGS = 13 x $83 = $1,079Inventory balance = 11 x $83 = $913

November 30 Purchase 39 units at $86

Inventory balance = $913 + (39 x $86) = $4,267

Lawn Chopper Company sells two types of lawn mowers. The first one is a basic lawn mower, which has variable costs of $50 and sells for $150. The second type is a riding tractor with variable costs of $500 and which sells for $1,500. The company has total fixed costs of $5,000,000. The sales mix for the company is three lawn mowers to one riding tractor. Your manager would like to know how many of each of the product the company must sell to break even.

Answers

Answer:

See below

Explanation:

Breakven even point is computed as

= Fixed costs / ( Sales price per unit - Variable costs per unit)

For basic lawn mower, Given that;

Fixed cost = $5,000,000

Sales price per unit = $150

Variable costs per unit = $50

BEP = $500,000 / ($150 - $50)

BEP = $500,000 / $100

BEP = 5,000 units

For Riding tractor, given that;

Fixed costs = $500,000

Sales price per unit = $1,500

Variable cost per unit = $500

BEP = $500,000 / ($1,500 - $500)

BEP = $500,000 / $1,000

BEP = 500 units

It therefore means that 5,000 units of basic Lawn mower must be sold to break even, while 500 units of riding tractor must be sold to break even.

Aggies Candle Factory has recently been awarded a new contract with a large retailor in Doylestown. Demand for the candles is 25,0000 which a larger order than the company has ever handled before. They have called a business strategy meeting to ensure success of this project.; the Operations Manager has presented two different manufacturing options for consideration by the board:
Option A is highly automated with fixed costs of $25,000 and variable costs of $.1/candle.
Option B uses hand labor with fixed costs of $10,000 and variable costs of $.5/candle.
Which option should the board select and why?

Answers

Answer: Option A

Explanation:

From the question, the demand given is 250,000

For Option A,

Fixed cost = $25000

Variable cost = $0.1 per candle

Total cost = Fixed cost + Variable cost

Total cost = $25000 + ($0.1 × 250,000)

= $25,000 + $25,000

= $50,000

For Option B,

Fixed cost = $10000,

Variable cost = $0.5 per candle

Total cost = Fixed cost + Variable cost

Total cost = $10000 + ($0.5 × 250,000)

= $10,000 + $125,000

= $135,000

Therefore, the board should select option A as the total cost is cheaper than option B.

Loanstar had 150 units in beginning inventory before starting 950 units and completing 900 units. The beginning work in process inventory consisted of $2,000 in materials and $4,000 in conversion costs before $7,900 of materials and $13,280 of conversion costs were added during the month. The ending WIP inventory was 100% complete with regard to materials and 30% complete with regard to conversion costs. Use the above information to complete a production cost report. Enter all amount as positive values.

Answers

Answer:

Loanstar

Production Report:

                             Units     Materials    Conversion    Total

Beginning WIP     150         $2,000       $4,000          $6,000

Started                950           7,900         13,280            21,180

Total                  1,100         $9,900       $17,280        $27,180

Completed         900              900             900

Ending WIP        200              200 (100%)    60 (30%)

Total equivalent units           1,100             960

Cost per equivalent unit    $9              $18

Cost assigned to:

Units completed               $8,100           $16,200         $24,300

Ending WIP                          1,800               1,080              2,880

Total cost of production $9,900           $17,280           $27,180

Explanation:

a) Data and Calculations:

                             Units     Materials    Conversion    Total

Beginning WIP    150         $2,000       $4,000          $6,000

Started               950           7,900         13,280            21,180

Total                 1,100         $9,900       $17,280        $27,180

Completed        900           900             900

Ending WIP       200            200 (100%)   60 (30%)

Total equivalent units       1,100             960

Cost per equivalent unit    $9              $18

Cost assigned to:

Units completed               $8,100           $16,200         $24,300

Ending WIP                          1,800               1,080              2,880

Total cost of production $9,900           $17,280           $27,180

On July 15, 2019, Matrix Corp. sells 20,000 snow shovels to a distributor for $15 per shovel. The distributor pays the amount on July 15, 2019, and has the right to return any of the snow shovels for any reason within 180 days for a full refund. Matrix uses the expected value method and estimates that 8% of the snow shovels will be returned and it is probable that no more than 8% of the shovels will be returned. How much sales revenue should Matrix recognize on July 15, 2019, from this sale

Answers

Answer:

the sales revenue recognized is 276,000

Explanation:

The computation of the sales revenue recognized is shown below;

= (20,000 × $15) - (20,000 × $15 × 8%)

= $300,000 - $24,000

= $276,000

Hence, the sales revenue recognized is 276,000

Roget Factory has budgeted factory overhead for the year at $15,500,000. It plans to produce 2,000,000 units of product. Budgeted direct labor hours are 1,050,000, and budgeted machine hours are 750,000. Using a single plantwide factory overhead rate based on direct labor hours, the factory overhead rate for the year is

Answers

Answer:

$14,76

Explanation:

Using a single plantwide factory overhead rate based on direct labor hours, the factory overhead rate for the year is $14,76.

Which item shows a credit balance in the Trial Balance?
O
A/P
A/R
Expesnes
O Land

Answers

Answer:

Asset and expense accounts appear on the debit side of the trial balance whereas liabilities, capital and income accounts appear on the credit side.

Answer:

A/P

Explanation:

A/R is assets, A/P is liability.

Jacques, who is age 45, has just resigned from his current job. He worked for Ace, which sponsors a cash balance plan and a standard 401(k) plan. Each of the plans uses the longest permitted vesting schedule and both plans are top heavy. He has a balance of $40,000 in the cash balance plan, has deferred $20,000 into the 401(k) plan and has employer matching contributions of $10,000. If he has been employed for three years, but only participating in the plans for the last two years, how much does he keep if he leaves today

Answers

Answer: hahaha

Explanation:

Solver provides sensitivity analysis information on all of the following except the a. range of values for objective function coefficients which do not change optimal solution. b. impact on optimal objective function value of changes in constrained resources. c. amount by which the right hand side of the constraints can change and still the shadow price is accurate. d. impact on right hand sides of changes in constraint coefficients.

Answers

Answer:

The correct answer is OPTION D (impact on right hand sides of changes in constraint coefficients).

Explanation:

Solver is an excel program that can be used to solve systems of equations even solve for multiple equations, using a powerful iteration technique in a bid to get a closer approximation to the solution of a problem.

A sensitivity report is one of the three reports that can be generated using the solver which can solve for the effect of how changes in the constraints no matter how small could still affect the overall solution.

The objective function is a target cell.

The solver doesn't provide information on how the impact on the right-hand sides of changes in constraint coefficients as information showed is that as long as there is a positive less than or equal constraints, increasing the values of the right-hand side values of constraints would not change the optimal solution.

The market equilibrium quantity without the $1.50 excise tax is ______________ units. The market equilibrium quantity with the $1.50 excise tax is ______________ units. The change in equilibrium quantity due to the $1.50 excise tax is ______________ units. (Note: Red colored supply curve should be Qs with no tax and Green supply curve is Qs with tax. Error below in labeling)

Answers

Answer:

Equilibrium quantity without excise tax is 130 units.

Equilibrium quantity with excise tax is 110 units.

The change in equilibrium quantity is 20 units decrease due to excise tax.

Explanation:

The quantity demanded without tax is 130 units because this is equilibrium point where quantity supplied equals to quantity demanded. The quantity demanded with tax is 110 units because the price will increase by $1.50 due to excise tax. The new price would be $4.50 after excise tax so the quantity will be declined to 110 units.

Rex, a cash basis calendar year taxpayer, runs a bingo operation that is illegal under state law. During 2020, a bill designated H.R. 9 is introduced into the state legislature, which, if enacted, would legitimize bingo games. In 2020, Rex had the following expenses: Operating expenses in conducting bingo games $247,000 Payoff money to state and local police 24,000 Newspaper ads supporting H.R. 9 3,000 Political contributions to legislators who support H.R. 9 8,000 Of these expenditures, Rex may deduct:

Answers

Answer:

$247,000

Explanation:

Based on the information given we were told that the Operating expenses that was used in conducting bingo games was the amount of $247,000 which means that the amount that Rex may DEDUCT is the OPERATING EXPENSES amount of $247,000.

Hence, OPERATING EXPENSES can simply be defined as the amount of money that is been use to run or operate a business, company or organization such as paying for office rent , buying of office Equipment, delivery expenses , Employee wages expense among others.

Therefore Rex may deduct $247,000

accrual basis financial statements every June 30 and December 31. On 1/1/2001 the company issued bonds to the public. The bonds are due at the end of 20 years, on 12/31/2020. The face value of the bonds is $100,000 and the annual coupon rate is 12%. Coupon payments are made to the bondholders semi-annually every June 30 and December 31, beginning 6/30/2001. The bonds were issued to yield 10% annual rate. You can use our present value tables presented in class, Tables 2 and 4. What is the book value of Bonds Payable on 1/1/2001

Answers

Answer:

$85,553

Explanation:

January 1, 2021

Dr Cash 114.963

    Cr Bonds payable 100,000

    Cr Premium on bonds payable 14,963

market price:

$100,000 / (1 + 5%)⁴⁰ = $14,205

$6,000 x 19.793 (PVIFA, 5%, 40 periods) = $100,758

market price = $114,963

amortization of bond premium = ($114,963 x 5%) - $6,000 = -$252

amortization of bond premium = ($114,711 x 5%) - $6,000 = -$264

carrying value = $100,000 - $14,447 = $85,553

Pinder Co. produces and sells high-quality video equipment. To finance its operations, Pinder issued $25,000,000 of five-year, 7% bonds, with interest payable semiannually, at a market (effective) interest rate of 9%. Determine the present value of the bonds payable, using the present value tables in Exhibit 5 and Exhibit 7. Round to the nearest dollar. $fill in the blank 1

Answers

Answer:

Bond Price or Present value = $23021820.4557 rounded off to $23021820

Explanation:

To calculate the quote/price of the bond today, the present value, we will use the formula for the price of the bond. As the bond is a semi annual bond, the semi coupon payment, semi annual number of periods and semi annual YTM will be,

Coupon Payment (C) = 25000000 * 0.07 * 6/12 = $875000

Total periods (n) = 5 * 2 = 10

r or YTM = 0.09 * 6/12 = 0.045 or 4.5%

The formula to calculate the price of the bonds today is attached.

Bond Price = 875000 * [( 1 - (1+0.045)^-10) / 0.045]  +

25000000 / (1+0.045)^10

Bond Price or Present value = $23021820.4557 rounded off to $23021820

Seybert Systems accounts for its investment in Wang Engineering bonds as available-for-sale. Seybert's balance in accumulated other comprehensive income with respect to the Wang investment is a credit balance of $24,000, and Seybert reports the investment as $140,000 on its balance sheet. Seybert purchased the Wang investment for (ignore taxes): __________

Answers

Answer: $116000

Explanation:

From the question, we are given the following information:

Credit balance = $24,000

Investment = $140,000

The amount that Seybert purchased the Wang investment will be calculated as:

= Reported value of investment - Unrealized gain

= $140,000 - $24,000

= $116,000

The Work-in-Process inventory account of a manufacturing firm shows a balance of $3,250 at the end of an accounting period. The job cost sheets of two uncompleted jobs show charges of $510 and $310 for materials, and charges of $410 and $670 for direct labor. From this information, it appears that the company is using a predetermined overhead rate, as a percentage of direct labor costs, of:

Answers

Answer:

$1.25

Explanation:

With regards to the above and given that;

Direct material = $510 310

Direct labor = $410 $670

Manufacturing overhead?

Work in process = Direct material + Direct labor + manufacturing overhead

$3,250 = $820 + $1,080 + MOH

$3,250 - $1,900 = MOH

MOH = $1,350

Overhead rate = MOH/Direct labor hour

= $1,350/1080

= $1.25

Samson Wholesale Beverage Company regularly factors its accounts receivable with the Milpitas Finance Company. On April 30, 2021, the company transferred $800,000 of accounts receivable to Milpitas. The transfer was made without recourse. Milpitas remits 90% of the factored amount and retains 10%. When Milpitas collects the receivables, it remits to Samson the retained amount less a 4% fee (4% of the total factored amount). Samson estimates the fair value of the last 10% of its receivables to be $60,000.
Required:
Prepare the journal entry for Samson Wholesale Beverage for the transfer of accounts receivable on April 30, assuming the sale criteria are met.

Answers

Answer:

Debit Cash for $720,000

Debit Receivable from factor for $28,000

Debit Loss on sale of receivables for $52,000

Credit Accounts receivable for $800,000

Explanation:

From the question, the following can first be calculated:

Cash = Accounts receivable * Percentage remitted by Milpitas = $800,000  * 90% = $720,000

Receivable from factor = Estimated fair value of the last 10% of receivables - 4% of the total factored amount = $60,000 - (4% * $800,000) = $60,000 - $32,000 = $28,000

Loss on sale of receivables = Accounts receivable - Cash - Receivable from factor = $800,000  - $720,000 - $28,000 = $52,000

The journal entry for Samson Wholesale Beverage for the transfer of accounts receivable on April 30, assuming the sale criteria are met will look as follows:

General Ledger                                  Debit ($)              Credit ($)    

Cash                                                    720,000

Receivable from factor                         28,000

Loss on sale of receivables                 52,000

       Accounts receivable                                               800,000

(To record the transfer of Accounts receivable.)                                

Interwest receives government funding and that funding is tied to the accuracy of the reports put out by its information system. The CFO, Singh, is concerned about whether the employees are properly incentivized to input the data accurately. So she enlists the help of the CEO, Manzoni, to plan a retreat in which she highlighted the importance of proper data entry to the 10 hospital administrators that are in charge of running the hospitals. Six months later the data accuracy problems are as bad as they ever were. Manzoni needs help, what do you recommend? 1. What are the potential sources of the problems? 2. What information would you want to analyze? 3. What actions might you recommend to increase the accuracy of data entry? 4. How does your view of behavior affect how you might address this consulting assignment? Economic concepts from Chapter 1 that you could integrate into your response: Organizational Architecture and Incentives. Economic concepts from Chapter 2 that you could integrate into your response: (a) Marginal Analysis, (b) Opportunity Cost, (c) Alternative Models of Behavior, (d) The Economic Model, and (e) Utility.

Answers

Answer:

Answer is explained in the explanation section below.

Explanation:

Solution:

1.

a) Ambiguity in data entry.

b) Inaccurate reporting and planning are lacking.

c) Teamwork inefficiency.

d) A lack of a well-organized data entry system.

e) The lack of access to better patient care.

2.

Whether or not resources are being adequately used, as well as the cause of worker inefficiency, which may include their working conditions and wage package. The problem may have been exacerbated by poor management and a lack of flexibility and organization.

3.

a) Appointing more competent and effective employees and dismissing inefficient ones after adequate training.

b) Introducing incentive programs for overtime and high-performing employees.

c) Oversight of data entry on a regular basis, including proper auditing.

d) A separate department and personnel should be formed for data entry.

e) Development of cutting-edge technologies to help in real-time data entry.

f) Recruiting workers on a trial basis and choosing the most efficient.

g) More funds should be dedicated to infrastructure and treatment facilities development.

h) Informal Organization is introduced.

When people communicate with one another, they form a network of interpersonal relationships that determines how they function together in practice. This will improve teamwork as well as the relationship between management and administrators, lowering tensions and promoting harmony.

4.

Rather than firing incompetent employees, we should provide them with adequate training in data entry into the company's management information system.

The state of a non-profit organization can be improved by proper preparation, organizing, managing, and distributing work load.

Calculate the consumer surplus in the market for gasoline if the market price is $3.50. Price ($ per gallon) Quantity of gasoline (millions of gallons) 0 40 80 120 160 200 240 280 320 360 400 440 480 520 0.0 0.5 1.0 1.5 2.0 2.5 3.0 3.5 4.0 4.5 5.0 5.5 6.0 Demand Price Consumer surplus

Answers

Answer:

The consumer surplus in the market for gasoline is $250 million

Explanation:

Consuemr Surplus

It is the difference between the consumer is willing to pay for the commodity and the actual market price.

The consumer surplus can be calculated as follow

Consumer Surplus = 0.50 x ( Maximum Price - Market Price ) x Quantity  

Where

Maximum Price = $6.00

Market Price = $3.50

Quantity = 200 million gallons

Placing values in the formula

Consumer Surplus = 0.50 x ( $6.00 - $3.50 ) x 200

Consumer Surplus = $250 million

Note: The graph in the question was missing, it is attached for your reference.

how would you purchase of inventory on credit affect the income statement?

Answers

Answer:

The purchase of credit increases both accounts payable and inventory, which are balance sheet accounts. It would, therefore, have no effect on the income statement.

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A postretirement asset is computed as the excess of the expected postretirement benefit obligation over the fair value of plan assets. fair value of plan assets over the accumulated postretirement benefit obligation. accumulated postretirement benefit obligation over the fair value of plan assets. accumulated postretirement benefit obligation over the fair value of plan assets, but not vice versa.

Answers

Answer:

fair value of plan assets over the accumulated postretirement benefit obligation

Explanation:

Prefix Supply Company received a 120-day, 8% note for $450,000, dated April 9, from a customer on account. Assume 360 days in a year. a. Determine the due date of the note. b. Determine the maturity value of the note. $fill in the blank a69834fa4fcefa6_2 c. Journalize the entry to record the receipt of the payment of the note at maturity. If an amount box does not require an entry, leave it blank. fill in the blank d7bbac03b019006_2 fill in the blank d7bbac03b019006_3 fill in the blank d7bbac03b019006_5 fill in the blank d7bbac03b019006_6 fill in the blank d7bbac03b019006_8 fill in the blank d7bbac03b019006_9

Answers

Answer and Explanation:

The computation is shown below:

a The Due date

= (21 days in april + 31  days in may + 30 days in june + 31 days in july + 7 days in august

So the due date is August 7

b The maturity value is    

= $450,000 + ($450,000 × 8% × 120 ÷ 360)

= $462,000

c The journal entry is    

Cash $462,000  

      To Notes Receivable $450,000  

      To Interest Revenue $12,000

(Being the receipts of the payment of the note at maturity is recorded)

A note or promissory note is a written promise to pay a certain amount of money on a future date. A future date is called a maturity date.

What do you mean by maturity of a note?

The maturity date of the note is the time and day when interest and principal must be paid in full and must be paid.

The calculation of the maturity date is shown below:

a. The Due date of the note is:

= (21 days in April + 31  days in may + 30 days in June + 31 days in July + 7 days in August

So the due date is August 7

b. The maturity value is    

[tex]= \$450,000 + (\$450,000 \times 8\% \times \frac{120}{360} ) \\\\= \$462,000[/tex]

c. The journal entry is    

Cash               $462,000        

 To Notes Receivable $450,000        

 To Interest Revenue  $12,000

(Being the receipts of the payment of the note at maturity is recorded)

Hence, The calculation of maturity date, maturity value, and the journal for the receipt of the payment of the note at maturity is passed as shown.

To learn more about maturity date of the note, refer:

https://brainly.com/question/10152834

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