Equipment which cost $446,000 and had accumulated depreciation of $248,000 was sold for $222,000. This transaction should be shown on the statement of cash flows (indirect method) as a(n):_________

Answers

Answer 1

Answer and Explanation:

The computation is shown below:

For profit or loss  on the sale of an equipment

Cost  $446,000

Less: accumulate depreciation -$248,000

Book value $198,000

Less: sold value -$222,000

Loss on sale of an equipment -$24,000

This amount would be added to the net income

And, the sale value i.e. $222,000 should be shown in the investing activity in a positive amount


Related Questions

Wandering RV is evaluating a capital budgeting project that is expected to generate $36,950 per year during its six-year life. If its required rate of return is 10 percent, what is the value of the project to Wandering RV?

Answers

Answer:

the value of the project is $16,096.88

Explanation:

The computation of the value of the project is shown below:

= (Expected amount generated per year × (1 - (1 ++ rate of returm)^-time period )) ÷ rate of return

= $36,950 ×  [1 - 1.1^-6] ÷ 0.1

= $16,0926.88

Hence, the value of the project is $16,096.88

We simply applied the above formula so that the correct value could come

And, the same is to be considered

Raven Company has a target of earning $71,200 pre-tax income. The contribution margin ratio is 16%. What amount of dollar sales must be achieved to reach the goal if fixed costs are $38,400

Answers

Answer:

$685,000  

Explanation:

First and foremost, the formula for determining the contribution margin ratio can be used to determine the target dollars sales as shown below:

contribution margin ratio=contibution margin/sales revenue

contribution margin ratio=16%

contribution margin required=pretax income+fixed costs

contribution margin required=$71,200+$38,400=$109,600  

16%=$109,600/sales revenue

16%*sales revenue=$109,600

sales revenue=$109,600/16%

sales revenue=$685,000  

A partnership has the following balance sheet prior to liquidation (partners’ profit and loss ratios are in parentheses):Cash $ 33,000 Liabilities $ 50,000Other assets 100,000 Playa, capital (40%) 24,000Bahia, capital (30%) 29,000Arco, capital (30%) 30,000Total $ 133,000 Total $ 133,000During liquidation, other assets are sold for $80,000, liabilities are paid in full, and $15,000 in liquidation expenses are paid. What amount of cash does each partner receive as a result of this liquidation?Multiple ChoicePlaya, $16,000; Bahia, $23,000; Arco, $24,000.Playa, $19,200; Bahia, $14,400; Arco, $14,400.Playa, $6,000; Bahia, $4,500; Arco, $4,500.Playa, $10,000; Bahia, $18,500; Arco, $19,500.

Answers

Answer:

Playa, $10,000; Bahia, $18,500; Arco, $19,500.

Explanation:

Cash $33,000

Other assets $100,000

Total $133,000

Liabilities $50,000

Playa, capital (40%) $24,000

Bahia, capital (30%) $29,000

Arco, capital (30%) $30,000

Total $133,000

other assets sold for $80,000 resulting in a $20,000 loss

cash = $33,000 + $80,000 = $113,000

- liabilities ($50,000)

$63,000

- liquidation expenses ($15,000)

remaining cash $48,000

total loss = $20,000 + $15,000 = $35,000

partners' share of loss:

Playa = $14,000

Bahia = $10,500

Arco = $10,500

remaining capital accounts:

Playa = $24,000 - $14,000 = $10,000

Bahia = $29,000 - $10,500 = $18,500

Arco = $30,000 - $10,500 = $19,500

a community hospital in pennsylvania has a 15% supply expense ratio. If total operating expenses are $1 million this month, what is the total annual cost of supplies

Answers

Answer:

$150,000

Explanation:

The question says that the total operating expenses of the hospital is 1 million, while also saying that it has a supply expense ratio of 15%. An expense ratio can be by dividing a fund's total operating expenses it's average dollar value of its assets under it's management. This is what gave us the 15% we got in the question. Now, to get the total supply cost in dollars (not percentage), all we is multiply the percentage by the total cost we were given. Thus,

Total annual cost of supply =

15% * 1,000,000 =

15/100 * 1,000,000 =

$150,000.

Therefore, the total annual cost of supply is $150,000

Find the future value one year from now of an $8,000 investment at a 3 percent annual compound interest rate. Also calculate the future value if the investment is made for two years.

Answers

Answer:

If investment is made for one year, Future value = $8240

If investment is made for two years, Future value = $8487.2

Explanation:

The future value of a cash flow can be calculated using the following formula,

Future value = Present value * (1+i)^t

Where,

i is the rate of interest t is the time period

As the interest rate is compounded annually, the future value after one year will be,

After one year

Future value = 8000 * (1+0.03)^1

Future value = $8240

After two year

Future value = 8000 * (1+0.03)^2

Future value = $8487.2

When there is excess supply of loanable funds, interest rates will rise in response. A. True B. False

Answers

Answer:

that is my answer

Explanation:

i choose A Flase

Which of the following is an example of an effective persuasive speech topic for a group of elementary school children?

a.
the origins of Santa Claus in different cultures around the world
b.
abstinence: the best protection
c.
read at least 20 minutes a day
d.
staying in school is cool

Answers

Answer: d.  staying in school is cool

Explanation:

An elementary school has children who have grown past childhood but have not yet reached teenagerhood. Persuasive topics for them would therefore have to be tailored to their level of understanding.

Based on the options, the best would be to teach them to stay in school. The origins of Santa Claus is for their juniors and abstinence is for their seniors as well as reading 20 minutes a day. Staying in school is great for their age as it instils the values of education at a time they can understand it.

Hadi makes wooden souvenirs to sell them during Baalbek festivals. Hadi believes if he puts more effort his small business will grow up, thus he increases the working hour of each worker from 50 hours per month to 60 hours per month. Hadi is interested in determining his productivity, He has the following data:
Month 1 Month 2
Output 250 units 320 unit

Worker 4 employees, cost per hour $5 4 employees, cost per hour $5

Overhead Expenses $600 $700
Find the worker productivity per dollar of Month 1 (6 points) *
None of the above
1.25
0.25
12.5
Find the change in worker productivity per labor hour. (6 points) *
6.7%
6.4%
6.5%
6.6%
Find the total productivity of Month 2. (6 points) *
0.17
0.16
0.15
0.18
Find the change of the total productivity (7 points) *
6.7%
6.5%
6.8%
6.6%

Answers

Answer:

1.25

6.4%

0.17

not sure of the last one

Explanation:

An example of a monopoly would be: __________

a. the local electric utility.
b. one of the few U.S.
c. auto makers.
d. Verizon cell phone service.
e. Burger King one of many U.S. grain producers.

Answers

Answer: a. the local electric utility.

Explanation:

A monopoly is a firm that is the only supplier in its market/ industry in an area. Electric utility companies are usually the only ones offering electricity in their areas so this is a monopoly.

One of a few U.S. ... is not a monopoly as there are a few of them. Auto makers do not have a monopoly as there are several of them as well such as Ford and General Motors. The Cell Phone service market has other providers apart from Verizon and Burger King is definitely not a monopoly.

If your nominal rate of return is 14.38 percent and your real rate of return is 4.97 percent, what is the inflation rate

Answers

Answer:

try 1.35

Explanation:

When resistance to change is based on insufficient, incorrect, or mis-leading information, managers should use ____ as an approach to manage resistance.A. Participation.B. Change manipulation.C. Education and communication.D. Negotiation.E. Coercion.

Answers

Answer:

C. Education and communication.

Explanation:

Since in the question it is mentioned that the resistance to change depend upon the non-sufficient, not correct or the information that misleads so here the managers should use the education & communication for managing the resistance as the given situation represent the education and communication scenario.

Therefore the same is to be considered

hence, the correct option is B.

What was the economy like before the corona virus??


Please help!!

5-8 lines

Answers

Answer:

BEFORE the virus, the economy was running (not perfectly) but smoothly. You could go to school without the worry of a death sentence. Marriages were more common before the virus. Concerts were available. You could go out and do things. Bears didn't have to leave the mountains for food. Businesses were running easier.

Explanation:

I hope this helps.

According to the model of firm behavior introduced in the video, what is the main motivation for firms' actions? A. Revenue B. Sales C. Efficiency D. Profit

Answers

Answer:

D. Profit

Explanation:

As we know that every type of organization, business is worked for a profit. Also it is the main motivation to the actions of the firm. The competitive firms sell the products at low price to attract the customers in order to capture the market so that the maximum profit they could able to earned. For maximising the profit, the correct price and correct quantity is important

hence, the correct option is d.

Assume the beta for the stock market in general is 1.0 and the beta for World-Wide Television Productions is 2.8. If the stock market increases in value by 5 percent, what is the expected increase in value for the World-Wide Productions stock?

Answers

Answer:

Stock increase = 14%

Explanation:

Market increase = 5%

Stock Beta = 2.8

Stock increase = Stock beta * Market Increase

Stock increase = 2.8*5%

Stock increase = 0.14

Stock increase = 14%

Ming Company had net income of exist767, 200 based on variable costing. Beginning and ending inventories were 7, 300 units and 4, 700 units, respectively. Assume the fixed overhead per unit was exist2.50 for both the beginning and ending inventory. What is net income under absorption costing? When the number of units sold exceeds the number of units produced, net income under absorption costing will be: Lower than income using variable costing The difference in income is equal to: The number of units subtracted from inventory multiplied by the fixed overhead per unit Net Income under variable costing Fixed overhead per unit Net income under absorption costing

Answers

Answer:

Part 1

Absorption Costing Net Income = $760,700

Part 2

Income under absorption costing will be: Lower than income using variable costing

Explanation:

The difference in net income under absorption costing and variable costing is because of fixed costs that are in closing inventory.

If we are given net income under one method we can find the net income under the other method by performing a reconciliation as follows :

Reconciliation of Variable Costing Income to Absorption Costing Income

Variable Costing Net Income                                    $767, 200

Add fixed cost in closing stock (4, 700 × $2.50)          $11,750

Less fixed costs in opening stock (7, 300 × $2.50)   ($18,250)

Absorption Costing Net Income                                $760,700

A company had total sales of $610,000, net sales of $566,400, and an average accounts receivable of $96,000. Its accounts receivable turnover equals:

Answers

Answer:

5.9

Explanation:

Calculation for It's accounts receivable turnover using this formula

Accounts Receivable Turnover = Net Sales amount /Average Accounts Receivable amount

Let plug in the formula

Accounts Receivable Turnover =$566,400/$96,000

Accounts Receivable Turnover = 5.9

Therefore Its accounts receivable turnover equals: 5.9

At December 31, 2020, Burr Corporation owes $500,000 on a note payable due February 15, 2021.(a) If Burr had restructured the note on December 15, 2020, such that Burr has the contractual right to defer payment of $250,000 of the note until February 15, 2022, how much of the $500,000 should be reported as a current liability at December 31, 2020

Answers

Answer:

$250,000

Explanation:

First and foremost, initially the whole amount payable( $500,000) was to be paid in one month and 15 days counting from December 31, 2020, hence, since the amount is payable within a  year, it should have been classified as the current liability.

However, the refinancing meant that  $250,000 would be deferred to 2022 while the balance of $250,000 ($500,000-$250,000) is still payable on the agreed date (February 15, 2021).

As a result, $250,000  would be reported as a current liability while the balance  of $250,000 is shown as non-current(long-term) liability.

Of the $500,000 Note Payable, $250,000 should be reported as a current liability by Burr Corporation, while the remaining $250,000 should be reported as a long-term liability.

Data and Calculations:

Note Payable on December 31, 2020 =$500,000

Maturity date = February 15, 2021

Restructuring date = December 15, 2020

New Maturity date after restructuring = February 15, 2022

Current liability at December 31, 2020 = $250,000 ($500,000 - $250,000)

Long-term liability = $250,000 ($500,000 - $250,000)

Thus, in the balance sheet as of December 31, 2020, Burr Corporation can report $250,000 as a current liability instead of $500,000. The remaining $250,000 is reported as a long-term liability.

Learn more: https://brainly.com/question/18359733

A $5,000 face value bond has a coupon rate of 6.5%, sells for $5,937, and matures in 7 years. What is its yield to maturity?a. 3.44%.b. 5.47%.c. 6.12%.d. 4.08%.

Answers

Answer:

YTM = 0.03495343461 or 3.495343461% rounded off to 3.50%

Explanation:

The yield to maturity or YTM is the yield or return that an investor can earn on the bond if the bond is purchased today and is held till the bond matures. The formula to calculate the Yield to maturity of a bond is as follows,

YTM = [ ( C + (F - P / n))  /  (F + P / 2) ]

Where,

C is the coupon payment

F is the Face value of the bond

P is the current value of the bond

n is the number of years to maturity

Assuming that the bond  pays coupon annually,

Coupon payment = 5000 * 0.065 = $325

Number of periods remaining till maturity = 7

YTM = [ (325 + (5000 - 5937 / 7))  /  (5000 + 5937 / 2)

YTM = 0.03495343461 or 3.495343461% rounded off to 3.50%

The State of Adaven issued $50 million of perpetual bonds in 1990. The bonds were issued in $100 denominations with an annual coupon interest rate of 5%. Determine the rate of return or current yield on these bonds if they are purchased at the current price of $40.a. 12.5%.b. 8.0%.c. 5.0%.d. 1.25%.

Answers

Answer: 12.5%

Explanation:

From the question, we are informed that the State of Adaven issued $50 million of perpetual bonds in 1990 and that the bonds were issued in $100 denominations with an annual coupon interest rate of 5%.

The rate of return or current yield on these bonds if they are purchased at the current price of $40 will be calculated as:

= (5% × $100)/$40

= $5/$40

= 0.125 or 12.5%

Assume your goal in life is to retire with $2,500,000. How much would you need to save at the end of each year if interest rates average 7% and you have a 20-year work life?

Answers

Answer:

Annual deposit= $60,982.31

Explanation:

Giving the following information:

Future Value= $2,500,000

Number  of periods= 20 years

Interest rate= 0.07

To calculate the annual deposit, we need to use the following formula:

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

A= annual deposit

Isolating A:

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

A= (2,500,000*0.07) / [(1.07^20) - 1]

A= 60,982.31

A fund of real estate holdings that can be privately held or publicly traded on an exchange is a __________.a. syndicate.
b. limited partnership.
c. real estate investment trust.
d. direct investment fund.
e. mortgage-backed fund.

Answers

Answer:

c. real estate investment trust.

Explanation:

Real estate investment trust are businesses that own real estate that is used to generate revenue.

They include office spaces, apartments, hospitals, hotels, shopping malls and so on.

So when there is fund of real estate holdings that can be privately held or publicly traded on an exchange, it is a real estate investment trust.

REIT provides a long term and stable source of income as real estate properties tend to appreciate over time. They also pay lower corporate tax

The balance in the Bonds Payable is a credit of $79,000. The balance in the Premium on Bonds Payable is a credit of $1,600. What is the bond carrying amount?

a. $1,600
b. $80,600
c. $79,000
d. $77,400

Answers

Answer:

b. $80,600

Explanation:

The computation of the bond carrying amount is shown below:

= Balance in the bond payable + premium on bond payable

= $79,000 + $1,600

= $80,600

Hence, the bond carrying amount is $80,600

We simply applied the above formula so that the correct value could come

And, the same is to be considered

Therefore the correct option is b.

The following trial balance was extracted from the books of Kalekeno, a sole trader, at 31st Dec2018:

Dr Cr

Stock DEC 31st 2017 23,680



Carriage outward 2,000



Carriage inwards 3,100

Returns 2050 3,220

Purchases and sales 118,740 186,000

Salaries and wages 38,620

Rent 3040

Insurance 780

Motor expenses 6,640

Office expenses 2160

Lighting and heating expenses 1,660

General expenses 3140

Premises 50,000

Motor vehicles 18,000

Fixtures and fittings 3,500

Debtors and creditors 38,960 17,310

Cash at bank 4820

Drawings 12,000

Capital 126,360

332,890 332,890

Additional information

i) Closing stock was valued at ksh 29,460 as at 30th June 2018

ii) Mr kalekeno took part of the stock amounting to ksh 3000 for personal use

iii) Salaries and wages amounting to ksh 8,000 were pre-paid and ksh 360 of motor expenses accrued

iv) Bad debts written off amounted to 860

v) Depreciation is to be provided for as follows:

 Premises at 20%

 Fixtures and fittings at 15%

 Motor vehicles at 25%

All of a above asset were depreciated at cost

a) The income statement for the year ended 30 th June 2018 ( 5marks)

b) The statement of financial position (5 Marks)​

Answers

Answer:

Stock DEC 31st 2017 23,680

Carriage outward 2,000

Carriage inwards 3,100

Returns 2050 3,220

Purchases and sales 118,740 186,000

Salaries and wages 38,620

Rent 3040

Insurance 780

Motor expenses 6,640

Office expenses 2160

Lighting and heating expenses 1,660

General expenses 3140

Premises 50,000

Motor vehicles 18,000

Fixtures and fittings 3,500

Debtors and creditors 38,960 17,310

Cash at bank 4820

Drawings 12,000

Capital 126,360

332,890 332,890

Additional information

i) Closing stock was valued at ksh 29,460 as at 30th June 2018

ii) Mr kalekeno took part of the stock amounting to ksh 3000 for personal use

iii) Salaries and wages amounting to ksh 8,000 were pre-paid and ksh 360 of motor expenses accrued

iv) Bad debts written off amounted to 860

v) Depreciation is to be provided for as follows:

 Premises at 20%

 Fixtures and fittings at 15%

 Motor vehicles at 25%

All of a above asset were depreciated at cost

a) The income statement for the year ended 30 th June 2018 ( 5marks)

b) The statement of financial position (5 Marks)​

Explanation:

If a central bank wishes to reduce inflation, it should announce its intentions and follow through with them, thereby using _________ monetary policy.
A. visible
B. integral
C. credible
D. authoritative

Answers

Answer:

C. credible

Explanation:

A credible monetary policy is the policy where the problem of inconsistency of time can be avoided also the biasness of the inflation also it keeps the inflation under a control.

Therefore in the case when the central bank wants to decrease the inflation so they are using the credible monetary policy

Hence, the correct option is C.

A periodic system of inventory:
A. reduces record keeping.
B. increases record keeping.
C. increases the cost of maintaining inventory.
D. eliminates the need for a physical count.

Answers

Answer:

A. reduces record keeping.

Explanation:

A periodic system of inventory can be defined as a method of financial accounting, that typically involves updating informations about an inventory on a periodic basis (at specific intervals) as the sales or purchases are being made by the customers, through the use of either an enterprise management software applications or a digitized point-of-sale equipment.

Hence, a periodic system of inventory reduces record keeping because there's no continuous records in real-time of the amount of inventory sold or purchased by the customers.

The Jewel Golf Club Company, which recently began using a Kanban system, has had problems with high inventory levels of one of the handle grips used to make several versions of its clubs. Daily demand for the grip is 3000 units, average waiting time during production is 0.20 day, processing time is 0.10 day per container, and a container holds 150 grips. How many Kanban containers would Jewel require if a 15% policy variable is used?
a. three or fewer
b. four or five
c. six or seven
d. eight or more

Answers

Answer:

c. six or seven

Explanation:

The computation of the number of kanban containers required is shown below:

Number of Kanbans = (Average Demand During lead Time + Safety Stock) ÷ Size  of container

= (3,000 units × 0.3 + 0.15 × 3000 × 0.3) ÷ (150)

= (900 + 135) ÷ 150

= 6.9

So the number of kanbans required is 6.9 i.e. it lies between six or seven

hence the correct option is c.

Career research and decision making
1. Define your problem related to college or career goals.

Answers

Answer: The difficulty of choosing the right career

Explanation: One of the major problems I experienced was choosing the right career for me. When you are young and just got out of high school right away you think about college but, what career is the right one? that was not just my problem but a lot of young adults and teenagers deal with this.

The thing is people feel pressure in going to college and sometimes make bad decisions when choosing a career, thats why is important to take some time before deciding which career studying.

What is a country that wants to increase its per capita GDP trying to achieve?
A. It wants to prevent its currency from gaining or losing value too
quickly.
B. It wants to increase its economic productivity per person in the
country.
C. It wants to reduce the number of people who can't find a job.
D. It wants to lower the value of goods and services it produces.

Answers

Answer: B

Explanation: taking the test rn and I got it right

It wants to increase its economic productivity per person in the is country that wants to increase its per capita GDP trying to achieve. Thus, option B is correct.  

What is per capita GDP?

By dividing a country's GDP by its community, the GDP is a budgetary method of quantifying the productive capacity per human in a country and people. Sector's contribution by all growers who are residents of the economy combined with any brand taxes that are not factored into yield valuation makes up GDP per capita.

The goal of the nation seeking to enhance its per population GDP is to enhance its economic production per person. Average earnings rise as a result of sustained expansion, which is also closely related to decreasing poverty.

A fundamental estimate of the production value of every person is provided by GDP per capita, it serves as an additional measure of per capita. GDP as well as GDP per capita expansion are seen as wide

Therefore, option B is the correct option.

Learn more about per capita GDP, here:

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Crane Company issues $255,000, 20-year, 6% bonds at 103. Prepare the journal entry to record the sale of these bonds on June 1, 2022. (Credit account titles are automatically indented when amount is entered. Do not indent manually.)

Answers

Answer:

June 1, 2022

Cash                                                 262650 Dr

    Bonds Payable                                   255000 Cr

    Premium on bonds payable              7650 Cr

Explanation:

As the bonds with a face value of $255000 are issued at 103%, this means that they are being issued at a premium of 3 percent. The premium on bonds payable will be,

Premium on bonds payable = 255000 * 0.03 = 7650

We will debit the cash received from issuing the bonds that is face value of the bond plus premium. The cash receipt will be = 255000 + 7650 = 262650

The journal entry will be to be to debit cash and credit bonds payable and premium on bonds payable

OCF from Several Approaches [L01] A proposed new project has projected sales of $125,000, costs of $59,000, and depreciation of $12,800. The tax rate is 35 percent. Calculate operating cash flow using the four different approaches described in the chapter and verify that the answer is the same in each case.

Answers

Answer:

Please see below

Explanation:

In order to calculate the operating cash flow, we will get the value of net income. The income statement is calculated as;

Sales

$125,000

Less :

Costs

($59,000)

Depreciation

($12,800)

EBIT

$53,200

Less tax 35%

($18,620)

Net income

$34,580

1. Using the tax shield method

OCF = (Sales - Costs)(1 - Tax) + Tax(Depreciation)

OCF = ($125,000 - $59,000)(1 - 35%) + 35%($12,800)

OCF = ($66,000)(0.65) + $4,480

OCF = $42,900 + $4,480

OCF = 47,380

2. Using the financial calculation

OCF = EBIT + Depreciation - Taxes

OCF = $53,200 + $12,800 - $18,620

OCF = $47,380

3. Using the top down approach

OCF = Sales - Costs - Taxes

OCF = $125,000 - $59,000 - $18,620

OCF = $47,380

4. Using the bottom up approach

OCF = Net income + Depreciation

OCF = $34,580 + $12,800

OCF = $47,380

Other Questions
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