Computing and Recording Depletion Expense In 2019, Eldenburg Mining Company purchased land for $7,200,000 that had a natural resource reserve estimated to be 500,000 tons. Development and road construction costs on the land were $420,000, and a building was constructed at a cost of $50,000. When the natural resources are completely extracted, the land has an estimated residual value of $1,200,000. In addition, the cost to restore the property to comply with environmental regulations is estimated to be $800,000. Production in 2016 and 2017 was 60,000 tons and 85,000 tons, respectively.

Required:
a. Compute the depletion charge for 2016 and 2017. (You should include depreciation on the building, if any, as part of the depletion charge.)
b. Prepare a journal entry to record each year's depletion expense as determined in part a.

Answers

Answer 1

Answer:

A. 2016 $872,400

2017 $1,235,900

B. 2016

Dr depletion expense a/c 872,400

Cr Accumulated depletion expense a/c 872,400

2017

Dr Depletion expense a/c 1,235,900

Cr Accumulated depletion expense a/c 1,235,900

Explanation:

a. Computation for the depletion charge for 2016 and 2017

First step is to calculate the value of the mine

Land purchase price 7,200,000

development costs 420,000

building cost 50,000

restoration cost 800,000

less: residual value of land (1,200,000)

Value of the mine $7,270,000

Second step is to calculate the annual depletion rate

Annual depletion rate = $7,270,000 / 500,000 tons

Annual depletion rate=$14.54 per ton.

Now let calculate the depletion charge for 2016 and 2017.

2016 depletion charge=$14.54*60,000 tons

2016 depletion charge=$872,400.

2017 depletion charge°$14.54*85,000 tons

2017 depletion charge=$1,235,900..

b. Preparation of the journal entry to record each year's depletion expense as determined in part a.

2016

Dr depletion expense a/c 872,400

Cr Accumulated depletion expense a/c 872,400

2017

Dr Depletion expense a/c 1,235,900

Cr Accumulated depletion expense a/c 1,235,900

Alternative journal entries:

2016

Dr Inventory 872,400

Cr Resource reserve 872,400

2017

Dr Inventory 1,235,900

Cr Resource reserve 1,235,900

Answer 2

a.The computation of the depletion charges for 2016 and 2017 is as follows:

Production and Depletion Charge:

Year Production    Depletion Charge

2016    60,000         $872,400 (60,000 x $14.54)

2017    85,000      $1,235,900 (85,000 x $14.54)

b. Journal Entries:

December 31, 2016

Debit Depletion Expense $872,400

Credit Accumulated Depletion $872,400

To record the depletion expense for 2016.

December 31, 2017

Debit Depletion Expense $1,235,900

Credit Accumulated Depletion $1,235,900

To record the depletion expense for 2017

Data and Calculations:

Cost of Land =                                   $7,200,000

Less Residual value                            (1,200,000)

Development & road construction =    420,000

Building =                                                 50,000

Restoration cost =                                 800,000

Total cost of Mine =                         $7,270,000

Total estimated natural reserve =  500,000 tons

Depletion rate = $14.54 per ton ($7,270,000/500,000)

Production and Depletion Charge:

Year Production  Depletion Charge

2016  60,000         $872,400 (60,000 x $14.54)

2017  85,000      $1,235,900 (85,000 x $14.54)

Analysis:

December 31, 2016

Depletion Expense $872,400 Accumulated Depletion $872,400

December 31, 2017

Depletion Expense $1,235,900 Accumulated Depletion $1,235,900

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Related Questions

New shale gas deposits are found in North Dakota :
A. Long-run aggregate supply shifts.
B. Short-run aggregate supply shifts,
C. Both shift.
D. Neither shifts
Hot weather leads to lower crop yields in the Midwest.
A. long run agregate supply shifts.
B. Short-run agregate supply shifts.
C. Both shift
D. Neither shifts

Answers

Answer and Explanation:

When the deposits with respect to new shale gas found in north dakota so there would be the both shifts i.e. long run  aggregate supply and the short run aggregate supply

And on the other hand when the hot weather would lead to less crop in the midwest so there should be the shift in the short run aggregate supply

Therefore the same would be considered and relevant too

at is Dantzler's horizon, or continuing, value? (Hint: Find the value of all free cash flows beyond Year 3 discounted back to Year 3.) Round your answer to two decimal places. Enter your answer in millions. For example, an answer of $13,550,000 should be entered as 13.55. $ fill in the blank 2 million What is the firm's value today? Round your answer to two decimal places. Enter your answer in millions. For example, an answer of $13,550,000 should be entered as 13.55. Do not round your intermediate calculations. $ fill in the blank 3 million Suppose Dantzler has $119 million of debt and 5 million shares of stock outstanding. What is your estimate of the current price per share? Round your answer to two decimal places. Write out your answer completely. For example, 0.00025 million should be entered as 250. $ fill in the blank 4

Answers

Answer:

a. Horizon Value = $856 million

b. Firm’s value today = Value of Firm = $641.61 million

c. Current Price per Share = $32.72

Explanation:

Note: This question is not complete. The complete question is therefore provided before answering the question as follows:

Dantzler Corporation is a fast-growing supplier of office products. Analysts project the following free cash flows (FCFS) during the next 3 years, after which FCF is expected to grow at a constant 7% rate. Dantzler's WACC is 12%.

Year    FCF ($ millions)

0                    -

1                    -$18

2                    $25

3                    $40

a. What is Dantzler's horizon, or continuing, value? (Hint: Find the value of all free cash flows beyond Year 3 discounted back to Year 3.) Round your answer to two decimal places. Enter your answer in millions. For example, an answer of $13,550,000 should be entered as 13.55. million

b. What is the firm's value today? Round your answer to two decimal places. Enter your answer in millions. For example, an answer of $13,550,000 should be entered as 13.55. Do not round your intermediate calculations. million

c. Suppose Dantzler has $20 million of debt and 19 million shares of stock outstanding. What is your estimate of the current price per share? Round your answer to two decimal places. Write out your answer completely. For example, 0.00025 million should be entered as 250.

The explanation of the answers is now given as follows:

a. What is Dantzler's horizon, or continuing, value? (Hint: Find the value of all free cash flows beyond Year 3 discounted back to Year 3.) Round your answer to two decimal places. Enter your answer in millions. For example, an answer of $13,550,000 should be entered as 13.55. million

Horizon Value = Year 3 FCF * (100% + Constant growth rate) / (WACC – Constant growth rate) = $40 * (100% + 7%) / (12% - 7%) = $856 million

b. What is the firm's value today? Round your answer to two decimal places. Enter your answer in millions. For example, an answer of $13,550,000 should be entered as 13.55. Do not round your intermediate calculations. million

Value of Firm = (Year 1 FCF /(100% + WACC)^1) + (Year 2 FCF / (100% + WACC)^2) + ((Year 3 FCF + Horizon value) / (100% + WACC)^3)

Value of Firm = (-18/(100%+12%)^1+(25/(100%+12%)^2)+((856+40)/(100%+12%)^3))

Value of Firm = $641.61 million

c. Suppose Dantzler has $20 million of debt and 19 million shares of stock outstanding. What is your estimate of the current price per share? Round your answer to two decimal places. Write out your answer completely. For example, 0.00025 million should be entered as 250.

Current Price per Share = (Value of Firm – Debt) / Number of shares of stock outstanding = (641.61 - 20) / 19 = $32.72

Why are slideshows the most common visual aid? Support your answer.

Answers

Answer:  Mostly because it allows the speaker to use verbal and nonverbal communication to solidify the message and provide a point of reference for the mind. Using visual aids refreshes the mind and engages it in a different way, renewing the attention span. <3

Explanation:

Peyton sells an office building and the associated land on May 1 of the current year. Under the terms of the sales contract, Peyton is to receive $1,950,800 in cash. The purchaser is to assume Peyton's mortgage of $1,170,480 on the property. To enable the purchaser to obtain adequate financing, Peyton is to pay the $23,410 in points charged by the lender. The broker's commission on the sale is $78,032. What is Peyton's amount realized

Answers

Answer: $‭3,019,838‬

Explanation:

Peyton will gain the cash from this transaction.

Peyton will also gain the mortgage that is assumed by the buyer because they are being freed from debt.

They will however incur the expense of the broker's commission and the points they have to pay for.

Amount Peyton will recognize:

= Cash received from sale + Peyton mortgage assumed by Buyer - Points Peyton pays for - Broker's commission

= 1,950,800 + 1,170,480 - 23,410 - 78,032

= $‭3,019,838‬

If you find yourself in trouble with a credit and you can't make your payments, what should you do?

Answers

Answer:

If you can’t make a payment now, need more time, or want to discuss payment options, contact your lenders to explain your situation, and check their websites to see if they have information that can help you. Being behind on your payments can have a lasting impact on your credit.

Explanation:

the meaning of socio economic issues​

Answers

Answer:

Socio-economic issues are factors that have negative influence on an individuals' economic activity including: lack of education, cultural and religious discrimination, overpopulation, unemployment and corruption.

Bonds often pay a coupon twice a year. For the valuation of bonds that make semiannual payments, the number of periods doubles, whereas the amount of cash flow decreases by half. Using the values of cash flows and the number of periods, the valuation model is adjusted accordingly.
Assume that a $1,000,000 par value, semiannual coupon U.S. Treasury note with five years to maturity (YTM) has a coupon rate of 3%. The yield to maturity of the bond is 7.70%.
Using this information and ignoring the other involved, calculate the value of the Treasury note:
a) $509,016.47
b) $686,768.25
c) $969,555.18
d) $807,962.65.
Based on your calculations and understanding of semiannual coupon bonds, complete the following statement:
Assuming that interest rates remain constant, the T-note's price is expected to:___________.

Answers

Answer:

1.

Bond Price or Present value = $807962.6540 rounded off to $807962.65

Option d is the correct answer

2.

Assuming that interest rates remain constant, the T-note's price is expected to increase.

Explanation:

1.

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

Coupon Payment (C) = 1000000 * 0.03 * 6/12 = $15000

Total periods (n) = 5 * 2 = 10

r or YTM = 7.7% * 6/12  =  3.85% or 0.0385

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

Bond Price = 15000 * [( 1 - (1+0.0385)^-10) / 0.0385]  + 1000000 / (1+0.0385)^10

Bond Price or Present value = $807962.6540 rounded off to $807962.65

2.

Assuming the interest rates remain constant, the T-note's price is expected to increase as the T-note comes close to its maturity. The bonds that are issued at discount see an increase in price when interest rate remains constant and the time to their maturity decreases as they pay par value at maturity and discount is amortized.

Which of the following factors is likely to have a positive impact on the success of a TQM program? Check all that apply. Employees work at tasks that require high skills. Continuous improvement becomes a way of life. Managers expect to see dramatic innovations as a result of TQM. Employees use participation and teamwork to tackle significant problems.

Answers

The factors that will have positive impact on the success of a TQM program includes when:

Employees work at tasks that require high skillsTQM motivates employees and enriches jobs.

What is a TQM program?

This means a total quality management program and are asopted by management to achieve a long-term success through a consistent customer satisfaction.

When an employees work at tasks that require high skills and the program motivates employees and enriches jobs, this are factors that will impact positively on the success of a TQM program

Therefore, the Option A and D is correct.

Read more about TQM program

brainly.com/question/13606942

Classify each event either as shifting the aggregate demand curve or as causing movement along the curve.

a. As inflation drops to nearly zero, people save more and therefore more loanable funds are available.
b. Technological advances generate wealth in a broad range of industries.

Answers

Answer:

Classification of events as Shifting the Aggregate Demand Curve or Causing Movement along the Curve:

a. = shifting the aggregate demand curve.

b. = causing movement along the demand curve.

Explanation:

When technological advances generate wealth in a broad range of industries, the movement along the demand curve denotes a change in both price and quantity demanded.  This is obtainable because technological advances usually reduce costs of production and prices. The reduced price can increase demand.  On the other hand, inflation that drops to nearly zero will cause a shift in a demand curve because the quantity demanded can increase with the price of the good remaining the same.

What is the best way to prevent the transmission of Hepatitis B?
Vaccination
Avoidance of situations where the virus could be present
Improper disposal of sharps
None of the above, because Hepatitis B is not a communicable
disease

Answers

Answer:

A! But in addition to vaccination, there are other simple ways to help stop the spread of hepatitis B:

Wash your hands thoroughly with soap and water after any potential exposure to blood

Use condoms with sexual partners

Avoid direct contact with blood and bodily fluids

Clean up blood spills with a fresh diluted bleach solution (mix 1 part bleach with 9 parts water)

Cover all cuts carefully

Avoid sharing sharp items such as razors, nail clippers, toothbrushes, and earrings or body rings

Discard sanitary napkins and tampons into plastic bags

Avoid illegal street drugs (injecting, inhaling, snorting, or popping pills)

Make sure new, sterile needles are used for ear or body piercing, tattoos, and acupuncture

Explanation:

Marco works as a freelance science writer. He wants to improve his productivity. Which of the following steps is he most likely to take? (5 points)

Group of answer choices

Build a website highlighting his expertise and publications

Take a week off to relax and play video games

Invest in a better computer and a faster Internet connection

Take out an advertisement for his services

Answers

Answer:

its c and dont remove it this time eroupa

Explanation:

A U.S. bakery buys wheat from Canada and pays for it with US dollars. This transaction a. increases Canadian net exports, and increases U.S. net capital outflow. b. increases Canadian net exports, and decreases U.S. net capital outflow. c. decreases Canadian net exports, and increases U.S. net capital outflow. d. decreases Canadian net exports, and decreases U.S. net capital outflow.

Answers

Answer: b. increases Canadian net exports, and decreases U.S. net capital outflow.

Explanation:

Based on the information given, the net export of Canada will increase. Net exports measures the total trade of a country. It's the difference between the country's export and its import.

Since the U.S bakery is buying wheat from Canada, it means the export will increase thereby increasing the country net export. On the other hand, there's a reduction in the net capital outflow of the United States.

Therefore, the correct option is B

To qualify for a debt consolidation loan, you must have some type of collateral that secures the payment of the debt.
a. True
b. False

Answers

true hope this helps

In January 2017, Domingo, Inc., acquired 20 percent of the outstanding common stock of Martes, Inc., for $700,000. This investment gave Domingo the ability to exercise significant influence over Martes, whose balance sheet on that date showed total assets of $3,900,000 with liabilities of $900,000. Any excess of cost over book value of the investment was attributed to a patent having a remaining useful life of 10 years.
In 2017, Martes reported net income of $170,000. In 2018, Martes reported net income of $210,000. Dividends of $70,000 were declared in each of these two years. What is the equity method balance of Domingo’s Investment in Martes, Inc., at December 31, 2018?
a. $728,000
b. $748,000
c. $756,000
d. $776,000

Answers

Answer: $728000

Explanation:

The equity method balance of Doingo’s Investment in Martes, Inc. at December 31, 2018 will be:

Acquisition price = $700,000

Add: Income accruals in 2017 = $34000

Add: Income accruals in 2018 = $42000

Less: Ammortization in 2017 = $10000

Less: Ammortization in 2018 = $10000

Less: Dividends in 2017 = $14000

Less: Dividends in 2018 = $14000

Domingo Investment in Martes = $728000

Note:

Income accrual (2017) = $170000 × 20% = $34000

Income accrual (2018) = $210000 × 20% = $42000

Dividends = 20% × $70000 = $14000

Restricted stock units (RSUs): Multiple Choice are a grant valued in terms of a set number of shares of company stock. are reported as a liability if payable in shares rather than cash. are recorded based on a value estimated by a restricted stock valuation model. represent shares issued at the date of grant that must be returned if the recipient fails to satisfy the vesting requirement.

Answers

Answer:

grant valued in terms of a set number of shares of company stock

Explanation:

A restricted stock unit (RSU) is a type of compensation (company shares) that is issued to an employee by an employer.

A restricted stock unit (RSU) is non-transferable.

RSU cannot be sold due to securities regulations laws and laws.

Restricted stock units (RSUs) grant valued in terms of a set number of shares of company stock.

Game theory assumes that: Group of answer choices firms anticipate rival firms' decisions when they make their own decisions. firms ignore rival firms' decisions when they make their own decisions. a firm will always follow the pricing strategy of the dominant firm in the industry. markets are contestable because there are no barriers to entry.

Answers

Answer:

firms anticipate rival firms' decisions when they make their own decisions.

Explanation:

Game theory assumes that firms anticipate rival firms' decisions when they make their own decisions. It is very important and necessary for understanding firms operating in an oligopolistic market.

An oligopoly can be defined as a market structure comprising of a small number of firms (sellers) offering identical or similar products, wherein none can limit the significant influence of others.

Hence, it is a market structure that is distinguished by several characteristics, one of which is either similar or identical products and dominance by few firms.

This ultimately implies that, under the game theory, when firms makes a decision about their business, it is expected that they consider how the other firms would react to such decisions.

Dazzle, Inc. produces beads for jewelry making use. The following information summarizes production operations and sales activities for June. The journal entry to record June sales is:____
Direct materials used $74,000
Direct labor used $136,100
Pre-determined overhead rate
(based on direct labor) 120%
Goods transferred to
finished goods $444,000
Cost of goods sold $456,000
Credit sales $831,600
A. Debit Accounts Receivable $831,600; credit Cost of Goods Sold $831,600.
B. Debit Accounts Receivable $831,600; credit Sales $375,600; credit Finished Goods Inventory $456,000.
C. Debit Cost of Goods Sold $456,000; credit Sales $456,000.
D. Debit Finished Goods Inventory $456,000; debit Sales $831,600; credit Accounts Receivable $831,600; credit Cost of Goods Sold $456,000.
D. Debit Accounts Receivable $831,600; credit Sales $831,600; debit Cost of Goods Sold $456,000; credit Finished Goods Inventory $456,000.

Answers

Answer: Debit Accounts Receivable $831600; credit Sales $831600; debit Cost of Goods Sold $456,000; credit Finished Goods Inventory $456,000.

Explanation:

Based on the information given, the journal entry to record June sale will be:

Debit Accounts Receivable $831,600;

Credit Sales $831,600;

Debit Cost of Goods Sold $456,000;

Credit Finished Goods Inventory $456,000.

Current research suggests that a. investors can get more diversification with shares of domestic, large-cap stocks. b. investors can get more diversification with shares of domestic, small-cap stocks. c. investors can get more diversification with shares of foreign, large-cap stocks. d. investors can get more diversification with shares of foreign, small-cap stocks.

Answers

Answer:

d.) investors can get more diversification with shares of foreign, small-cap stocks.

Explanation:

Diversification could be regarded as one of the ways used in balancing of risk as well as reward in ones investment portfolio. It is been reffered to as practice involving spreading ones investments around , then ones exposure to any one type of asset will be limited. This is a way to reduce the volatility of ones portfolio over time.

More diversification can be gotten by

Small-cap stocks which are regarded as public companies with a market capitalizations that ranges from $300 million up to $2 billion. It should be noted that Current research suggests that investors can get more diversification with shares of foreign, small-cap stocks.

When receiving a bomb threat, security should record:? (A)The caller exact words, (B)A summary of the conversation

Answers

Answer:

A

Explanation:

A semiprofessional baseball team near your town plays two home games each month at the local baseball park. The team splits the concessions 50/50 with the city but keeps all the revenue from ticket sales. The city charges the team $100 each month for the three-month season. The team pays the players and manager a total of $1000 each month. The team charges $10 for each ticket, and the average customer spends $8 at the concession stand. Attendance averages 30 people at each home game.

The team earns $_________in revenue for each game and $_________ revenue each season. With total costs of $_________ each season, the team finishes the season with $_________ of profit.

Answers

Answer and Explanation:

The computation is shown below:

The revenue earned by team for each game is

= $10 + 50% of $8

= $10 + 4

= $14

Now the revenue for each session is

= $14 × 30 PEOPLE × 6 games

= $2,520

The total cost would be

= $100 × 3 + $1,000 × 3

= $300 + $3,000

= $3,300

And, the team would finished the season for profit of

= Revenue - cost

= $2,520 - $3,300

= $780 loss

To find the Average, the Max and Min of a set of numbers you must go to the ___________ tab

Answers

Answer:

Home

Explanation:

To find the Average, the Max, and Min of a set of numbers you must go to the HOME tab.

Here, you select the Home tab, in the Editing group.

Then click the arrow next to the AutoSum function.

Then click either Min, Max, or Average.

(depending upon which function you want exactly)

Then Verify the formula.

Finally press ENTER.

We've talked a lot about "fixed" and "variable" expenses. We've talked about the way these expenses impact your budget and your savings. We also talked about one big thing you can do about variable expenses that you cannot usually do about your fixed expenses. What was the big thing you can do?

Answers

Answer:c

Explanation:

What is the basic aim of the National Labor Relations Act?
A. Protecting workers' rights to organize and join a union
B. Requiring HR departments to engage in labor relations
C. Requiring employers to provide safe working conditions
D. Requiring employers to provide equal employment opportunity

Answers

Answer:

A - Protecting workers rights to organize and join a union

Explanation:

The general aim of the NLRA (National Labor Relations Act) was to protect workers from employers to revoke the rights of the employee to join or organize a union. Now, workers are able to freely join unions or organize them without being punished according to the NRLA.

Hope this helps.

1. Which of the following is not a renewable resource?
a. Energy resources
b. Fossil Fuel
c. Natural gas

Answers

Answer:

fossil fuels

Explanation:

Although fossil fuels are continually formed by natural processes, they are generally classified as non-renewable resources because they take millions of years to form and known viable reserves are being depleted much faster than new ones are generated.

Answer:

B.

Fossil Fuel

Explanation:

Energy resources

Energy (such as ethanol), hydropower, geothermal power, wind energy, and solar energy. Biomass refers to organic material from plants or animals. This includes wood, sewage, and ethanol (which comes from corn or other plants).

Fossil Fuel

Energy sources, including oil, coal, and natural gas, are non-renewable resources that formed when prehistoric plants and animals died and were gradually buried by layers of rock. Over the past 20 years, nearly three-fourths of human-caused emissions came from the burning of fossil fuels.

Natural gas

It's considered renewable because of how easy it is to make, especially compared to nonrenewable energy sources like fossil fuels. As long as you have livestock matter or landfill materials, you can make more biomethane.

Cioffi Manufacturing Company incorporates standards in its accounts and identifies variances at the time the manufacturing costs are incurred. Journalize the entries to record the following transactions:

a. Purchased 2,450 units of copper tubing on account at $52.00 per unit. The standard price is $48.50 per unit.
b. Used 1,900 units of copper tubing in the process of manufacturing 200 air conditioners. Ten units of copper tubing are required, at standard, to produce one air conditioner.

Answers

Answer:

I would bet that it is A

Explanation:

Hope this helps

Under its executive stock option plan, National Corporation granted 20 million options on January 1, 2021, that permit executives to purchase 20 million of the company’s $1 par common shares within the next six years, but not before December 31, 2023 (the vesting date). The exercise price is the market price of the shares on the date of grant, $23 per share. The fair value of the options, estimated by an appropriate option pricing model, is $5 per option. Suppose that the options are exercised on April 3, 2024, when the market price is $25 per share.
Ignoring taxes, what journal entry will National record? (If no entry is required for a transaction/event, select "No journal entry required" in the first account field. Enter your answers in millions (i.e., 10,000,000 should be entered as 10).)

Answers

Answer:

April 23, 2024

Dr Cash $460 million

Dr PIC Stock Options $100 million

($20 million*$5 per option)

Cr Common stock $20 million

C- PIC Excess of Par $540 million

Explanation:

Preparation of the journal entry that National will record

April 23, 2024

Dr Cash ($23 exercise price × 20 million shares) $460 million

Dr PIC Stock Options $100 million

($20 million*$5 per option)

Cr Common stock (20 million shares at $1 par per share) $20 million

C- PIC Excess of Par $540 million

($460 million+$100 million-$20 million)

The income statement, balance sheets, and additional information for Virtual Gaming Systems are provided. $2,510,000 2,500 2,512,500 VIRTUAL GAMING SYSTEMS Income Statement For the Year Ended December 31, 2021 Net sales Gain on sale of land Total revenues Expenses: Cost of goods sold $1,605,000 Operating expenses 606,000 Depreciation expense 24,000 Interest expense 25,000 Income tax expense 71,000 Total expenses Net income 2.331,000 $ 181,500 VIRTUAL GAMING SYSTEMS Balance Sheets December 31 2021 2020 $ 211,140 73,900 146,500 4,060 $ 154,980 89,000 136,000 6,220 Assets Current assets Cash Accounts receivable Inventory Prepaid rent Long-term assets Investments Land Equipment Accumulated depreciation Total assets Liabilities and Stockholders' Equity Current liabilities Accounts payable Interest payable Income tax payable Long-term Habilities Notes payable Stockholders' equity Common stock Retained earnings Total abilities and stockholders' equity 196.000 210,500 232,000 (229,500) $944,600 110,000 261,000 211,000 (205,500 $ 862,600 30,500 1,200 21,400 $ 89,000 3,100 24,500 226,000 247,000 361,000 280.500 310,000 210.000 $862.600 Additional Information for 2021: 1. Purchase additional investment in stocks for $86,000 2. Sell land costing $50,500 for $53,000, resulting in a $2,500 gain on sale of land. 3. Purchase $21,000 in equipment by issuing a $21.000 long-term note payable to the seller. No cash is exchanged in the transaction 4. Declare and pay a cash dividend of 5111,000. 5. Issue common stock for $51.000.
Required: Prepare the statement of cash flows for Virtual Gaming Systems using the direct method.

Answers

Answer:

Net Increase in cash = $56,160

Explanation:

Note: The data in this question are merged together, but see the attached pdf file for how the full question actually appear.

Note: See the attached excel file for the statement of cash flows for Virtual Gaming Systems using the direct method.

From the attached excel file, we have:

Net cash from operating activities = $149,160

Net cash from investing activities = -$33,000

Net cash from financing activities = -$60,000

Net Increase in cash = $149,160 - $33,000 - $60,000 = $56,160

In the short run or in shorter time periods supply curves tend to:_______
a) be perfectly elastic
b) be more inelastic than supply curves that apply to longer periods of time
c) be more elastic than supply curves that apply to longer periods of time
d) have a price elasticity of supply that's approximately equal to 1

Answers

Answer:

b) be more inelastic than supply curves that apply to longer periods of time.

Explanation:

In Economics, there are primarily two (2) factors which affect the availability and the price at which goods and services are sold or provided, these are demand and supply. In order to understand both short-run economic fluctuations and how the economy move from short to long run, we need the aggregate supply and aggregate demand model.

Aggregate supply (AS) refers to the total quantity of output (goods and services) that firms are willing to produce and sell at a given price in an economy at a particular period of time.

An aggregate supply curve gives the relationship between the aggregate price level for goods or services and the quantity of aggregate output supplied in an economy at a specific period of time.

In the short run or in shorter time periods supply curves tend to be more inelastic than supply curves that apply to longer periods of time.

This ultimately implies that, a rightward shift in the aggregate supply (AS) curve causes output to increase and result in a price fall (lower price), in the short run.

However, in the long-run or in longer time periods, supply curves tend to be fairly elastic than supply curves that apply to shorter periods of time.

Blossom Company purchased $850000 of 9% bonds of Scott Company on January 1, 2021, paying $797036. The bonds mature January 1, 2031; interest is payable each July 1 and January 1. The discount of $52964 provides an effective yield of 10%. Blossom Company uses the effective-interest method and plans to hold these bonds to maturity. For the year ended December 31, 2021, Blossom Company should report interest revenue from the Scott Company bonds of: $81796. $79784. $79704. $76500.

Answers

Answer:

$79784

Explanation:

Calculation to determine what Blossom Company should report interest revenue from the Scott Company bonds

First step is to calculate the increase in Held-to-Maturity Debt Securities account

Held-to-Maturity Debt Securities=($797036 × 10%/2) - ($850000 ×9%/2)

Held-to-Maturity Debt Securities=($797036 × 5%) - ($850000 ×4.5%)

Held-to-Maturity Debt Securities=$39,851.8-$38,250

Held-to-Maturity Debt Securities=$1,602

Now let calculate the Interest Revenue

Interest Revenue=[$797036 × (10%/2)]+[($797036 + $1,602) × 10%/2]

Interest Revenue=[$797036 × (10%/2)]+[($797036 + $1,602) × .05]

Interest Revenue= $39,852+$39,932

Interest Revenue= = $79784

Therefore Blossom Company should report interest revenue from the Scott Company bonds of $79784

Kelso Electric is debating between a leveraged and an unleveraged capital structure. The all equity capital structure would consist of 29,000 shares of stock. The debt and equity option would consist of 17,000 shares of stock plus $220,000 of debt with an interest rate of 6 percent. What is the break-even level of earnings before interest and taxes between these two options? Ignore taxes.

Answers

Answer:

See below

Explanation:

Break even EBIT is when earnings per share of the two plans are equal as shown below;

EPS in the first plan = EBIT/Number of shares

There are no interest and taxes

EPS in the second plan = EBIT - (Interest rate × Debt) / Number of shares. No taxes

EBIT/29,000 = EBIT - (6% × $220,000)/17,000

EBIT/29,000 = EBIT - $13,200/17,000

Cross multiply

17,000 (EBIT) = 29,000(EBIT - $13,200)

17,000EBIT = 29,000EBIT - $382,800,000

Collect like terms

$382,800,000 = 29,000EBIT - 17,000EBIT

EBIT = $382,800,000/12,000

EBIT = $31,900

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