Charles Austin of the controller's office of Thompson Corporation was given the assignment of determining the basic and diluted earnings per share values for the year ending December 31, 2013. Austin has compiled the information listed below.
The company is authorized to issue 8,000,000 shares of $10 par value common stock. As of December 31, 2012, 2,000,000 shares had been issued and were outstanding.
The per share market prices of the common stock on selected dates were as follows.
Price per Share
July 1, 2012 $20.00
January 1, 2013 21.00
April 1, 2013 25.00
July 1, 2013 11.00
August 1, 2013 10.50
November 1, 2013 9.00
December 31, 2013 10.00
A total of 700,000 shares of an authorized 1,200,000 shares of convertible preferred stock had been issued on July 1, 2012. The stock was issued at its par value of $25, and it has a cumulative dividend of $3 per share. The stock is convertible into common stock at the rate of one share of convertible preferred for one share of common. The rate of conversion is to be automatically adjusted for stock splits and stock dividends. Dividends are paid quarterly on September 30, December 31, March 31, and June 30.
Thompson Corporation is subject to a 40% income tax rate.
The after-tax net income for the year ended December 31, 2013 was $11,550,000.
The following specific activities took place during 2013.
January 1–A 5% common stock dividend was issued. The dividend had been declared on December 1, 2012, to all stockholders of record on December 29, 2012.
April 1–A total of 400,000 shares of the $3 convertible preferred stock was converted into common stock. The company issued new common stock and retired the preferred stock. This was the only conversion of the preferred stock during 2013.
July 1–A 2-for-1 split of the common stock became effective on this date. The board of directors had authorized the split on June 1.
August 1–A total of 300,000 shares of common stock were issued to acquire a factory building.
November 1–A total of 24,000 shares of common stock were purchased on the open market at $9 per share. These shares were to be held as treasury stock and were still in the treasury as of December 31, 2013.
Common stock cash dividends–Cash dividends to common stockholders were declared and paid as follows.
April 15–$0.30 per share
October 15–$0.20 per share
Preferred stock cash dividends–Cash dividends to preferred stockholders were declared and paid as scheduled.
Required:
1. Determine the number of shares used to compute basic earnings per share for the year ended December 31, 2013.
shares
2. Determine the number of shares used to compute diluted earnings per share for the year ended December 31, 2013.
shares
3. Compute the adjusted net income to be used as the numerator in the basic earnings per share calculation for the year ended December 31, 2013.

Answers

Answer 1

Answer:

Thompson Corporation

1. Number of shares for computing basic earnings per share for the year ended December 31, 2013 is:

= 7,476,000

2. Number of shares used to compute diluted earnings per share for the year ended December 31, 2013 is:

7,776,000

3. Adjusted Net Income to be used as the numerator in the basic earnings per share calculation for the year ended December 31, 2013:

= $10,650,000

Explanation:

a) Data and Calculations:

After-tax net income for 2013 = $11,550,000

July 1, 2012: Convertible preferred stock = 700,000

Cumulative dividend = 12% ($3/$25)

April 1 Converted preferred stock =           (400,000)

Outstanding convertible preferred stock   300,000

Common Stock

December 31, 2012 Outstanding  =   2,000,000

April 1 Converted preferred stock =     400,000

July 1  2-for-1 split                               4,800,000

August 1 Factory building                     300,000

November 1 Treasury Stock                  (24,000)

Outstanding common stock shares 7,476,000

Outstanding convertible preferred stock   300,000

Total shares for diluted earnings per share = 7,776,000

Adjusted Net Income:

After-tax net income for 2013 = $11,550,000

Preferred stock dividends               900,000

Adjusted net income =              $10,650,000


Related Questions

Using demand and supply diagram, analyse the likely effect of an incr

advertising on the equilibrium price and equilibrium quantity of a products in the market​

Answers

Answer:

Advertising has the effect of increasing demand for any particular good or service because it makes increases the consumer base, meaning that potential consumers are convinced to buy the good or service thanks to being exposed to the advertising.

At first, this higher demand leads to a higher market price because more people are willing to pay for the same amount of the good. However, if the market is free or relatively free, firms will either supply more of the good to meet the rising demand, or new firms will enter the market to cover that demand, causing the market-clearing price to return to previous level, in spite of the higher demand since it has been met by a higher supply as well.

give me three types of internal recruitment​

Answers

Answer:

Promotions

Transfers

Advertisment

Explanation:

I donno if thise is wright

try a research

Martin, a manager at a theme park in Texas, has noticed that Jess, one of the employees, seems to be having interpersonal problems with some of the other employees and it is affecting his department's service. Martin doesn't want to fire Jess, so he spends extra time with Jess listening to his concerns and helping him figure out ways to correct his performance problems. Martin is acting as _____ .


a friend

a coach

a mentor

a counselor

Answers

A mentor sense he’s helping him out

a. A vacant lot acquired for $115,000 is sold for $298,000 in cash. What is the effect of the sale on the total amount of the seller’s (1) assets, (2) liabilities, and (3) owner’s equity?
b. Assume that the seller owes $80,000 on a loan for the land. After receiving the $298,000 cash in (a), the seller pays the $80,000 owed. What is the effect of the payment on the total amount of the seller’s (1) assets, (2) liabilities, and (3) owner’s equity?
c. Is it true that a transaction always affects at least two elements (Assets, Liabilities, or Owner’s Equity) of the accounting equation? Explain.

Answers

Explanation:

since it's given that

Acquiring value of the vacant lot =$115,000

Sale value of the vacant lot in cash=$298,000

Since the sale value is more than the Acquiring value which reflects the increment in the asset for $183,000 due to which the profit is also increased for $183,000 i.e. retained earnings

Now the effect is shown below

1. Assets = increase = $183,000

2. Liabilities = no change = $0

3. Stockholder Equity = Increased= $183,000

3. The store purchases used goods for resale from people that bring items to the store. Since that can occur anytime that the store is open, all employees are authorized to purchase goods for resale by disbursing cash from the register. The purchase is documented by having the store employee write on a piece of paper a description of the item that was purchased and the amount that was paid. The employee then signs the paper and puts it in the register. (a) Weakness: select a weakness select a weakness Principle: select a principle select a principle (b) Recommended Change:

Answers

Answer:

Weakness 1 is signed paper are not stored in safe and secured location.

Weakness 2 is approval is not taken from any manager or person before purchasing the item from customers.

Explanation:

The store should keep a track in the system for the purchase of items from its customers. The store should get approval before purchasing the product and the cash dealing should be assigned to designated person who will be responsible for the payment to its customers. This will reduce chances of fraud as the cash will be handled by only one person and tracking will be easy.

Compare and Contrast Material and Substantive Law

Answers

Answer:

Terms. Procedural law is the set of rules by which courts in the United States decide the outcomes of all criminal, civil, and administrative cases. Substantive law describes how people are expected to behave according to accepted social norms.

Hope this helped you compare & contrast

Explanation:

Presented below is information for Cullumber Company for the month of January 2017.

Cost of goods sold $205,200 Rent expense $33,000
Freight-out 8,200 Sales discounts 8,800
Insurance expense 13,600 Sales returns and allowances 18,600
Salaries and wages expense 60,200 Sales revenue 393,500
Income tax expense 5,300 Other comprehensive income (net of $400 tax) 2,000

Required:
Journalize the above entries.

Answers

Answer:

you cannot journalize these transactions. you can prepare an income statement which is not the same:

Sales revenue                                   $393,500

Sales discounts ($8,800)

Sales allowances ($18,600)             ($27,400)

Net sales revenue                             $366,100

Cost of goods sold                         ($205,200)

Gross profit                                       $160,900

Operating expenses:

Rent ($33,000)

Freight out ($8,200)

Insurance ($13,600)

Salaries ($60,200)                          ($150,000)

Operating income                              $10,900

Income taxes                                      ($5,300)

Net income                                          $5,600

Other comprehensive income          $2,000

Total income                                       $7,600

Several years ago, Junior acquired a home that he vacationed in part of the time and rented out part of the time. During the current year Junior: Personally stayed in the home for 22 days. Rented it to his favorite brother at a discount for 10 days. Rented it to his least favorite brother for 8 days at the full market rate. Rented it to his friend at a discounted rate for 4 days. Rented the home to third parties for 58 days at the market rate. Did repair and maintenance work on the home for 2 days. Marketed the property and made it available for rent 150 days (but did not rent it out) during the year, in addition to the days mentioned above. How many days of personal use and how many days of rental use did Junior experience on the property during the year

Answers

Answer:

the no of days for personal use and rental use is 44 days and 58 days respectively

Explanation:

The computation of the no of days for personal use and rental use is as follows:

For personal use

= 22 + 10  + 8 + 4

= 44 days

And, for rental use it is equivalent to the given rented days i.e. 58 days

hence, the no of days for personal use and rental use is 44 days and 58 days respectively

Accounting for par, stated, and no-par stock issuances LO P1
Rodriguez Corporation issues 16,000 shares of its common stock for $176,900 cash on February 20. Prepare journal entries to record this event under each of the following separate situations.
The stock has a $8 par value.
The stock has neither par nor stated value.
The stock has a $4 stated value.
1. Record the issue of 16,000 shares of no par, no stated value common $94,900 cash.
2. Record the issue of 16,000 shares of $2 stated value common stock for $94,900 cash.

Answers

Answer:

Rodriguez Corporation

Journal Entries:

a. Debit Cash $176,900

Credit Common Stock $128,000

Credit Additional Paid-in Capital $48,900

To record the issue of 16,000 shares at $8 par value.

b. Debit Cash $176,900

Credit Common Stock $176,900

To record the issue of 16,000 shares at no par or stated value.

c. Debit Cash $176,900

Credit Common Stock $64,000

Credit Additional Paid-in Capital $112,900

To record the issue of 16,000 shares at $4 state value.

1.  Issue of 16,000 shares of no par, no stated value common $94,900 cash.

Journal Entry:

Debit Cash $94,900

Credit Common Stock $94,900

To record the issue of 16,000 shares at no par or stated value.

2. Record the issue of 16,000 shares of $2 stated value common stock for $94,900 cash.

Journal Entry:

Debit Cash $94,900

Credit Common Stock $32,000

Credit  Additional Paid-in Capital $62,900

To record the issue of 16,000 shares of $2 stated value for cash.

Explanation:

a) Data and Calculations:

Number of common stock shares issued = 16,000

Cash collected from the issue = $176,900

Date of issue = February 20.

b) When shares are issued at no par or stated value, the corresponding credit for the Common Stock account equals the cash realized.  When the par value is less than the issued price, the corresponding credit above the par value is credited to the  Additional Paid-in Capital account.

John Joos is the owner and operator of Way to Go LLC, a motivational consulting business. At the end of its accounting period, December 31, 2013, Way to Go has assets of $669,000 and liabilities of $161,000. Using the accounting equation, determine the following amounts:
a. Owner's equity as of December 31, 2013.
b. Owner's equity as of December 31, 2014, assuming that assets decreased by $127,000 and liabilities decreased by $39,000 during 2014.

Answers

Answer:

a. $508,000

b. $420,000

Explanation:

a. Assets = Equity + Liabilities

669,000 = Equity + 161,000

Equity = 669,000 - 161,000

Equity = $508,000

b.  Assets = Equity + Liabilities

(669,000 - 127,000) = Equity + (161,000 - 39,000)

542,000 = Equity + 122,000

Equity = 542,000 - 122,000

= $420,000

On January 1, 2021, NRC Credit Corporation leased equipment to Brand Services under a finance/sales-type lease designed to earn NRC a 10% rate of return for providing long-term financing. The lease agreement specified the following:
Ten annual payments of $73,000 beginning January 1, 2021, the beginning of the lease and each December 31 thereafter through 2029. The estimated useful life of the leased equipment is 10 years with no residual value. Its cost to Lesco was $417,665.The lease qualifies as a finance lease/sales-type lease. A 10-year service agreement with Quality Maintenance Company was negotiated to provide maintenance of the equipment as required. Payments of $7,000 per year are specified, beginning January 1, 2021. Lesco was to pay this cost as incurred, but lease payments reflect this expenditure. Also included in the $73,000 payments is an insurance premium of $6,000 providing coverage for the equipment. A partial amortization schedule, appropriate for both the lessee and lessor, follows:
Decrease in Outstanding
Payments Effective Interest Balance Balance
(10% * Outstanding balance) 412,300
1/1/2021 61,000 351, 300
12/31/2021 61,000 0.1 (351,300) = 35, 130 325,430
12/31/2022 61,000 0.1 (325, 430) = 32,543 296, 973
Required:
1. Prepare the appropriate entries for the lessee related to the lease on January 1, 2021 and December 31, 2021.
2. Prepare the appropriate entries for the lessor related to the lease on January 1, 2021 and December 31, 2021.

Answers

Answer:

1. Jan. 1, 2021

Dr Right-of-use Asset $417,665

Cr Lease Liability $417,665

Jan. 1, 2021

Dr Lease Liability 61,000

Cr Cash 61,000

Dec. 31, 2021

Dr Lease Liability $25,870

Dr Interest Expense 35, 130

Cr Cash 61,000

Dec. 31, 2021

Dr Amortization Expense $41,230

Cr Right-of-use Asset $41,230

2. Jan. 1, 2021

Dr Lease Receivable $610,000

Cr Sales Revenue $610,000

Jan. 1, 2021

Dr Cash $61,000

Cr Lease Receivable $61,000

Dec. 31, 2021

Dr Cash $61,000

Cr Lease Receivable $61,000

Explanation:

1. Preparation of the appropriate entries for the lessee related to the lease on January 1, 2021 and December 31, 2021.

Jan. 1, 2021

Dr Right-of-use Asset $417,665

Cr Lease Liability $417,665

(To record lease)

Jan. 1, 2021

Dr Lease Liability 61,000

Cr Cash 61,000

(To record lease payment)

Dec. 31, 2021

Dr Lease Liability $25,870

($61,000-35,130)

Dr Interest Expense 35, 130

Cr Cash 61,000

(To record lease payment)

Dec. 31, 2021

Dr Amortization Expense $41,230 (412,300/10)

Cr Right-of-use Asset $41,230

(To record amortization)

2. Preparation of the appropriate entries for the lessor related to the lease on January 1, 2021 and December 31, 2021.

Jan. 1, 2021

Dr Lease Receivable $610,000

Cr Sales Revenue $610,000

($61,000*10)

(To record lease payment)

Jan. 1, 2021

Dr Cash $61,000

Cr Lease Receivable $61,000

(To record cash received)

Dec. 31, 2021

Dr Cash $61,000

Cr Lease Receivable $61,000

(To record cash received)

On October 1, 2020 Waterway Industries issued 6%, 10-year bonds with a face value of $8150000 at 104. Interest is paid on October 1 and April 1, with any premiums or discounts amortized on a straight-line basis. Bond interest expense reported on the December 31, 2020 income statement of Waterway Industries would be

Answers

Answer:

the bond interest expense is $114,100

Explanation:

The computation of the bond interest expense is shown below:

Cash interest payable for 3 months 122,250 ($8,150,000 × 6% × 3 ÷ 12)

Less; AMortized premium for 3 months $8,150 ($8,150,000 × 4% ÷ 10 × 3 ÷ 12)

BOnd interest expense $114,100

Hence, the bond interest expense is $114,100

Teal Mountain Leasing Company signs a lease agreement on January 1, 2020, to lease electronic equipment to Sandhill Company. The term of the non-cancelable lease is 2 years, and payments are required at the end of each year. The following information relates to this agreement:
1. Sandhill has the option to purchase the equipment for $19,500 upon termination of the lease. It is not reasonably certain that Sandhill will exercise this option.
2. The equipment has a cost of $190,000 and fair value of $238,500 to Teal Mountain Leasing. The useful economic life is 2 years, with an unguaranteed residual value of $19,500.
3. Teal Mountain Leasing desires to earn a return of 5% on its investment.
4. Collectibility of the payments by Teal Mountain Leasing is probable.
Prepare the journal entries on the books of Teal Mountain Leasing to reflect the payments received under the lease and to recognize income for the years 2017 and 2018.

Answers

Answer:

Fair value                            $238,500

Less: PV of residual value $17,687     (19500*0.90703)

PV of lease payment          $220,813

Annual lease = 220813/1.85941

Annual lease = $118,754

Date    Account titles and Explanation               Debit         Credit

1/1/17    Lease receivables                                    $238,500

            Cost of goods sold                                  $172,313

                    Sales                                                                    $220,813

                    Inventory                                                              $190,000

            (To record the lease)

12/31/17 Cash                                                          $118,754

                   Lease receivables                                                 $106,829

                   Interest revenue(238,500*5%)                             $11,925

              (To record the receipts of lease installments)

12/31/18  Cash                                                          $118,754

                   Lease receivables                                                 $112,170

                   Interest revenue(238,500-106829*5%)               $6,584

              (To record the receipts of lease installments)

12/31/18  Cash                                                          $19,500

                   Lease receivables                                                 $19,500

             (To record sales of equipment at the end of the lease)

Shotter Manufacturing is a small textile manufacturer using machine hours to calculate the single indirect cost rate to allocate manufacturing overhead costs to various jobs contracted during the year. The following estimates are provided for the coming year for the company and for the jackets to be made for Jackson High School Science Olympiad. Shotter ManufacturingJackson High School Job Direct materials$25,000$600 Direct manufacturing labor$5,000$150 Manufacturing overhead costs $30,000 Machine hours (mh)50,000 machine hour 800 machine hour Required: a) For Shotter Manufacturing, determine the annual manufacturing overhead cost allocation rate. b) Determine the amount of manufacturing overhead costs allocated to the Jackson High School job. c) Determine the estimated total manufacturing costs for the Jackson High School job.

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= 30,000 / 50,000

Predetermined manufacturing overhead rate= $0.6 per machine hour

Now, we can allocate overhead:

Allocated MOH= Estimated manufacturing overhead rate* Actual amount of allocation base

Allocated MOH= 06*500

Allocated MOH= $300

Finally, total production costs:

Total cost= 600 + 150 + 300

Total cost= $1,050

Greene, Inc. uses the LIFO inventory method for external reporting and for income tax purposes but maintains its internal records using FIFO. The following disclosure note was included in a recent annual report:
Inventories ($ in millions):
2021 2020
Total inventories $800 $650
LIFO reserve (86) (65)
The company's income statement reported cost of goods sold of $3,750 million for the fiscal year ended December 31, 2021.
Fill in the blanks below to provide the amount of 2021 ending inventory, cost of goods sold, and inventory turnover if Greene had used FIFO to value its inventories.
Required:
1. Spando adjusts the LIFO reserve at the end of its fiscal year. Prepare the December 31, 2021, adjusting entry to record the cost of goods sold adjustment.
2. If Spando had used FIFO to value its inventories, what would cost of goods sold have been for the 2021 fiscal year?

Answers

Answer:

A. Dr Cost of goods sold$21

Dr LIFO reserve $21

B. $3,729

Explanation:

1. Preparation of the December 31, 2021, adjusting entry to record the cost of goods sold adjustment.

December 31, 2021

Dr Cost of goods sold$21

Dr LIFO reserve $21

($86- $65)

2. Calculation to determine what would cost of goods sold have been for the 2021 fiscal year

Cost of goods sold (Income statement)$3,750 million

Less change in LIFO $21

2021 cost of goods $3,729

($3,750-$21)

Therefore what would cost of goods sold have been for the 2021 fiscal year is $3,729

similarity between plant industry and firms​

Answers

Answer:

A Plant – Plant refers to an institution that, in general. ... Firms generally operate one or more than one plant. An Industry – Industry refers to a group of firms that are involved in production of same or similar kind of goods and services.

Some say the office culture today has become "too nice" Which statement would
not be heard in that type of setting?
"No need to go out of your way I get it later
"Did you see the new menu in the cafeteria There goes my diet."
"Can you believe that the boys expects us to stay late and does not even ask."
"How was your weekend? Were you able to get up to the lake house?"
"Did Joe get into the college of his choicer know you hoped it also came with a
I
good financial package

Answers

“Can you believe that the boys expect us to stay late and does not even ask?” would be condescending to the original statement.

how to reply to brand collaboration

Answers

Answer:

"Thank you so much for reaching out. I'd love to discuss a collaboration and agree we are a good fit. I have some ideas but I'd like to hear from you what your brand needs right now as far as content goes. I look forward to working together!"

Explanation:

During the current year, Rayon Corporation disposed of two different assets. On January 1, prior to their disposal, the accounts reflected the following:

Asset Original Cost Residual Value Estimated Life Accumulated Depreciation (straight-line)
Machine A $55,000 $12,300 7 years $24,400 (4 years)
Machine B 15,800 2,700 5 years 7,860 (3 years)

The machines were disposed of in the following ways:

a. Machine A: Sold on January 2, for $35,100 cash.
b. Machine B: On January 2, this machine was sold to a salvage company at zero proceeds (and zero cost of removal).

Required:
Give the journal entries related to the disposal of Machine A and Machine B on January 2 of the current year.

Answers

Answer and Explanation:

The journal entries are shown below:

1) Journal entry

On Jan 2

No journal entry is required  

On Jan 2

Cash $35100  

Accumulated depreciation-Machine A $24400  

          To Gain on sale of machine A  4500

         To Machine A  55000

(Being the sale of machine A is recorded)  

2) Journal entry

On Jan 2

No journal entry is required  

On Jan 2  

Accumulated depreciation-Machine B 7860  

Loss on disposal of machine B 7940  

           To Machine B  15800

(Being disposal of machine B is recorded)  

Sheffield Company had the following department data: Physical Units Work in process, July 1 30600 Completed and transferred out 165500 Work in process, July 31 45900 All materials are added at the beginning of the process. What is the total number of equivalent units for materials in July? 211400. 242000. 165500. 180800.

Answers

Answer:

Equivalent units of production (direct materials)= 211,400

Explanation:

Giving the following information:

Completed and transferred out 165,500

Work in process, July 31 45,900

All materials are added at the beginning of the process.

If all materials are added at the beginning of the process, the percentage of completion is 100%. To calculate the equivalent units, we need to use the following formula:

Units completed and transfer out + Equivalent units in ending inventory WIP (units*%completion)= Equivalent units of production

Equivalent units of production (direct materials)= 165,500 + (45,900*1)

Equivalent units of production (direct materials)= 211,400

shows the following amounts at the end of the year: Total sales revenue = $540,000; sales discounts =
$13,000; sales returns = $33,000; sales allowances = $20,000.
Compute net revenues.

Answers

Answer: $474,000

Explanation:

Net revenue = Sales revenue - Sales discounts - Sales returns - Sales allowance

= 540,000 - 13,000 - 33,000 - 20,000

= $474,000

Sales returns reduces the sales figure because the goods were returned and therefore not paid for.

Sales discounts are a reduction as well because they reduce the amount paid by buyers.

Sales allowances also reduce the value of sales.

Varcoe Corporation bases its budgets on the activity measure customers served. During September, the company planned to serve 34,500 customers, but actually served 29,500 customers. Revenue is $3.89 per customer served. Wages and salaries are $35,000 per month plus $1.29 per customer served. Supplies are $0.59 per customer served. Insurance is $9,200 per month. Miscellaneous expenses are $7,300 per month plus $0.29 per customer served.
Required:Prepare a report showing the company's activity variances for September. Indicate in each case whether the variance is favorable (F) or unfavorable (U).

Answers

Answer:

Varcoe Corporation

Report showing activity variances for September:

                                                  Budgeted       Actual     Variance

Number of customers served      34,500      29,500       5,000 U

Revenue per customer $3.89  $134,205    $114,755   $19,450 U

Expenses:

Wages and salaries ($35,000

plus $1.29 per customer)            79,505      73,055     $6,450 F

Supplies expense ($0.59 per

 customer served)                      20,355       17,405        2,950 F

Insurance per month                    9,200        9,200        0         N

Miscellaneous expense ($7,300

 plus $0.29 per customer)         17,305       15,855        1,450 F

Total expenses                       $126,365    $115,515   $10,850 F

Net income                                 $7,840        ($760)    $8,600 U

Explanation:

a) Data and Calculations:

                                                  Budgeted       Actual

Number of customers served      34,500      29,500

Revenue per customer $3.89 per customer served

Expenses:

Wages and salaries ($35,000 plus $1.29 per customer)

Supplies expense ($0.59 per customer served)  

Insurance per month = $9,200

Miscellaneous expense ($7,300 plus $0.29 per customer)

A company issues $400,000 of 8%, 10-year bonds dated January 1. The bonds pay interest semiannually on June 30 and December 31 each year. If bonds are sold at par value, the issuer records the sale with a (debit/credit) credit to Bond Payable in the amount of $

Answers

If bonds are sold at par value, the issuer records the sale with a (debit/credit) credit to Bond Payable in the amount of $400,000.

Journal entry

Based on the given information assuming the company issue the amount of $400,000 and the bonds are sold at par value the appropriate entry to record the transaction is:

January 1

Debit to Cash $400,000

Credit to Bond Payable $400,000

(To record bond payable)

Inconclusion  If bonds are sold at par value, the issuer records the sale with a (debit/credit) credit to Bond Payable in the amount of $400,000.

Learn more about journal entry here:https://brainly.com/question/14279491

Tharaldson Corporation makes a product with the following standard costs:

Standard Quantity or Hours Standard Price or Rate Standard Cost Per Unit
Direct materials 7.4 ounces $2.00 per ounce $14.80
Direct labor 0.3 hours $18.00 per hour $5.40
Variable overhead 0.3 hours $7.00 per hour $2.10

The company reported the following results concerning this product in June.

Originally budgeted output 2,800 units
Actual output 2,900 units
Raw materials used in production 20,600 ounces
Purchases of raw materials 21,700 ounces
Actual direct labor-hours 490 hours
Actual cost of raw materials purchases $42,200
Actual direct labor cost $12,800
Actual variable overhead cost $3,400

The company applies variable overhead on the basis of direct labor-hours. The direct materials purchases variance is computed when the materials are purchased.

The materials quantity variance for June is:__________

Answers

Answer:

Tharaldson Corporation

The materials quantity variance for June is:__________

= $1,480

Explanation:

a) Data and Calculations:

                        Standard Quantity    Standard Price     Standard Cost

                                 or Hours                or Rate                  Per Unit

Direct materials      7.4 ounces       $2.00 per ounce          $14.80

Direct labor             0.3 hours        $18.00 per hour              $5.40

Variable overhead 0.3 hours          $7.00 per hour              $2.10

Reported Results in June:

Originally budgeted output 2,800 units

Actual output 2,900 units

Raw materials used in production 20,600 ounces

Purchases of raw materials 21,700 ounces

Actual direct labor-hours 490 hours

Actual cost of raw materials purchases $42,200

Actual direct labor cost $12,800

Actual variable overhead cost $3,400

Materials quantity variance = (Actual quantity - Budgeted quantity) * standard rate

= (2,900 - 2,800) * $14.80

= $1,480

= (2,900 - 2,800) * 7.4 * $2

Stock Options
On December 30, 2014, Yang Corporation granted compensatory stock options for 5,000 shares of its $1 par value common stock to certain of its key employees. The options may be exercised after 2 years of employment. Market price of the common stock on that date was $30 per share and the option price was $30 per share. Using a fair value option pricing model, total compensation expense is determined to be $80,000. The options are exercisable beginning January 1, 2017, providing those key employees are still in the employ of the company at the time the options are exercised. The options expire on January 1, 2018.
Instructions:
Prepare the following selected journal entries for the company on the answer sheet (if no entry required, state "no entry").
(1) December 30, 2014.
(2) December 31, 2015.
(3) January 1, 2017, assuming 90% of the options were exercised at that date.
(4) January 1, 2018, for the 10% of the options that expired.

Answers

Answer:

Date               Account Titles                         Debit         Credit

Dec 30, 14     No entry on Grant Date

Dec 30, 15     Compensation expense        $40000

                             Paid in capital- stock options           $40000

Dec 30, 16     Compensation expenses       $40000

                            Paid in capital- stock options            $40000

Jan 1, 17         Cash (30*5000*90%)             $135000

                            Paid in capital- stock options            $72000

                            (80000*90%)

                            Common stock (5000*90%*1)           $4500

                            Paid in capital                                     $202500

Jan 1, 18         Paid in capital- stock options  $8000

                          Paid in capital- expired stock options  $8000

The normal-form game box below outlines a generic game for two players to illustrate basic principles. Each player has two strategies (top and bottom for player 1 and left and right for player 2). The letters in the boxes represent the payoffs based on the combination of strategies chosen, so if the choices are (bottom left), player 1 receives a payoff of eand player 2 receives a payoff off.
Player 2
Game Matrix Left Right
Player 1 Top a,b c,d
Bottom e, f g h
If (top, left) is a dominant strategy equilibrium, which of the following must be true?
a) A hf.
b) g> C.
c) b>d.
d) c>g.
e) aze.
Which of the following statements is true?
A. No Nash equilibrium is also a dominant strategy equilibrium.
B. No dominant strategy equilibrium is also a Nash equilibrium.
C. Every dominant strategy equilibrium is also a Nash equilibrium.
D. Every Nash equilibrium is also a dominant strategy equilibrium.

Answers

Answer:

1. c) b>d

d) c>g

2. No dominant strategy equilibrium is also a Nash equilibrium.

Explanation:

Payoff matrix are  used in business as it represent the possible outcomes of the decisions made. In the given scenario player 1 and player 2 have different outcomes based on the game matrix. The player 1 will get best possible payoff when he falls in Top Left matrix. This is dominant strategy which must be Nash equilibrium.

Manson Industries incurs unit costs of $6 ($4 variable and $2 fixed) in making an assembly part for its finished product. A supplier offers to make 15,000 of the assembly part at $5 per unit. If the offer is accepted, Manson will save all variable costs but no fixed costs. Prepare an analysis showing the total cost saving, if any, Manson will realize by buying the part.

Answers

Answer:

The decision should be to make the part

Explanation:

Variable cost of manufacturing = 15000x4 = 60000

Fixed cost of manufacturing = 15000 x 2 = 30000

Purchase cost = 15000x5 = 75000

Total annual cost of making = 60000 + 30000 = $90000

Total annual cost of buying is 30000 + 75000 = $105000

90000 - 105,000 = -15000

This shows that manson's cost savings would decrease by -15000

So instead of buying, it is better to make.

Gilligan Co.'s bonds currently sell for $1,230. They have a 6.75% annual coupon rate and a 15-year maturity, and are callable in 6 years at $1,067.50. Assume that no costs other than the call premium would be incurred to call and refund the bonds, and also assume that the yield curve is horizontal, with rates expected to remain at current levels on into the future. Under these conditions, what rate of return should an investor expect to earn if he or she purchases these bonds, the YTC or the YTM? Select the correct answer. a. 3.20% b. 3.47% c. 4.01% d. 2.93% e. 3.74%

Answers

I uploaded the answer to a file hosting. Here's link:

cutt.us/tWGpn

The principle of risk-return trade-off means that Group of answer choices a rational investor will only take on higher risk if he expects a higher return. an investor who takes more risk will earn a higher return higher risk investments must earn higher returns an investor who bought stock in a small corporation five years ago has more money than an investor who bought U.S. Treasury bonds five years ago.

Answers

Answer:

a rational investor will only take on higher risk if he expects a higher return.

Explanation:

Rate of return can be defined as the percentage of interest or dividends earned on money that is invested.

In Financial accounting, a return refers to the amount of profit generated by an investor on an investment over a specific period of time.

Basically, the rate of return which is typically expressed as a percentage of the initial costs of an investment can either be a gain or a loss on an investment. Therefore, a positive rate of return on an investment over a specific period of time, simply means that an investor is making a profit (gains) while a negative rate of return on an investment over a specific period of time, indicates that the investor is running at a loss.

Hence, the rate of return is used as a long-term decision-making tool to determine whether or not an investment is worth it.

Thus, the principle of risk-return trade-off means that a rational investor will only take on higher risk if he expects a higher return.

define mutual fund economics.​

Answers

Answer:

a mutual fund is a type of financial vehicle made up of a pool of money collected from many investors to invest in securities like stocks, bonds, money market instruments, and other assets. a mutual fund portfolio is structured and maintained to match the investment objectives stated in its prospectus.

Explanation:

Hope this helped Mark BRAINLEST!!!

Other Questions
______has a particularly severe problem with terrorism.A. Argentina B. BrazilC. ChileD. Colombia Facilitated diffusion moves large molecules through ________. Please help :)Multiple Choice: Circle the letter of the best answerWhich of the following describes the direction in which the Earth's plateA. They can move to the right.B. They can move to the left.C. They can move up and down. D. All of the above 8.3 code practice Need help someone that is good a coding Perhaps it is easy for those who have neverfelt the stinging darts of segregation to say,"Wait. But when you have seen vicious mobslynch your mothers and fathers at will anddrown your sisters and brothers at whim;when you have seen hate-filled policemencurse, kick and even kill your black brothersand sisters; when you see the vast majority ofyour twenty million Negro brotherssmothering in an airtight cage of poverty inthe midst of an affluent society; ... Therecomes a time when the cup of endurance runsWhich of the following describes African Americansocial conditions, according to King?They have civil rights protections.They are treated fairly by police.They live in poverty.They believe things will never improve.DONEIts C and D I need help on this plz thx Can someone pls help me What are your first impression of Billy Weaver? Jack collected 18 ten dollar bills while selling tickets for a show. He gave 1 over 6 of the bills to the theater and kept the rest. How much money did he keep? Solve for the measure of each angle. Trigonometry. why does the monster see himself different from the biblical adam? ActivityPart AMatch the factors affecting cost to their definitions. Write the name of the factor next to its definition June 30. Budgeted sales and cash payments for merchandise for the next three months follow: Budgeted April May June Sales $ 31,700 $ 40,300 $ 24,300 Cash payments for merchandise 20,800 16,500 16,900 Sales are 60% cash and 40% on credit. All credit sales are collected in the month following the sale. The March 31 balance sheet includes balances of $12,300 in cash, $12,300 in accounts receivable, $11,300 in accounts payable, and a $2,300 balance in loans payable. A minimum cash balance of $12,300 is required. Loans are obtained at the end of any month when a cash shortage occurs. Interest is 2% per month based on the beginning-of-the-month loan balance and is paid at each month-end. If an excess balance of cash exists, loans are repaid at the end of the month. Operating expenses are paid in the month incurred and include sales commissions (5% of sales), shipping (3% of sales), office salaries ($5,300 per month), and rent ($3,300 per month). Prepare a cash budget for each of the months of April, May, and June. (Negative balances and Loan repayment amounts (if any) should be indicated with minus sign. Round your final answers to the nearest whole dollar.) Although bacterial reproduce asexually, certain species can exchange a small bit ofDNA called a plasmid.TrueFalse At December 31, DePaul Corporation had the following cumulative temporary differences associated with its operations: Estimated warranty expense, $36 million temporary difference: expense recorded in the year of the sale; tax-deductible when paid (one-year warranty). Depreciation expense, $116 million temporary difference: straight-line in the income statement; MACRS on the tax return. Income from installment sales of properties, $60 million temporary difference: income recorded in the year of the sale; taxable when received equally over the next five years. Rent revenue collected in advance, $36 million temporary difference; taxable in the year collected; recorded as income when the performance obligation is satisfied in the following year. Required: Assuming DePaul will show a single noncurrent net amount in its December 31 balance sheet, indicate that amount and whether it is a net deferred tax asset or liability. The tax rate is 25%. (Enter your answer in millions (i.e., 10,000,000 should be entered as 10).) i need to factor 5n^2-16 Please help me with this!!A certain country has a balanced economy. This has led to more tax revenue for the government. What is MOST likely the fiscal policy stance that this government takes?contractionary stanceeconomic stanceneutral stanceexpansionary stance My fellow Americans ask not what your country can do for you ask what you can do for your country.A.RepetitionB.HyperboleC.AlliterationD.Parallelism What happens if you are riding your bike and hit something (like a curb) with the front wheel (Select all that apply.) Proteins may be identified separately from fats and carbohydrates by the presence of certain elements. Choose the elements that qualify.ironsulfurphosphoruszincplatinummagnesiumnitrogencobalt