Henry Jones contributed equipment, inventory, and $53,300 cash to a partnership. The equipment had a book value of $25,500 and market value of $32,900. The inventory had a book value of $51,900 but only had a market value of $16,000 due to obsolescence. The partnership also assumed a $14,500 note payable owed by Henry that was originally used to purchase the equipment.

What amount should Henry's capital account be recorded?
a. $69,000
b. $104,000
c. $84,000
d. $89,000

Answers

Answer 1

Answer:

$94,000

Explanation:

Henry Jones contributed a cash of $53,300 to the partnership

The equipment had a book value of $25,500 and a market value of $32,900

The inventory had a book value of $51,900 and a market value of $16,000

The partnership assumed a note payable of $14,500 that was owed by Henry

Therefore, the amount that should be recorded in Henry's capital can be calculated as follows

= $53,300+$39,200+$16,000-$14,500

= $108,500-$14,500

= $94,000

Hence $94,000 should be recorded in Henry's capital account


Related Questions

When delivering bad news to customers, use an indirect strategy as you would with other bad news messages, and maintain a positive tone. Occasionally, companies disappoint their customers. Whenever possible, these problems should be addressed immediately. Choose the best answer for the following question about handling customer problems.
What is the first step you should take when a problem arises?
1. Call the individual customer.
2. Disguise the problem as a "technical error."
3. Explain to the customer what they did that caused the problem

Answers

Answer:

1

Explanation:

Well, the focus of an indirect strategy is to create a new peak of satisfaction, when dealing with a disappointing situation. So the key is leaving a positive tone after all. Since maintaining a regular customer is always cheaper than getting a new one.

So, it's important to have an honest conversation with the customer and and offer a good compensation and provide a follow up until the problem is solved, so that the customer be enchanted by the respect shown. In addition to this, make this a turning point. By doing that the customer will regain confidence.

Which of the following is NOT an element of organizational structure? A) Well-articulated mission, vision, and value statements. B) Formal reporting relationships. C) Grouping together of individuals into departments. D) Systems designed to ensure effective communication

Answers

Answer:

A) Well-articulated mission, vision, and value statements.

Explanation:

An organizational structure can be defined as a system that states how business activities such as standard rules, task allocation or roles of employees, coordination, responsibilities and supervision of these activities are directed so as to enhance the achievement of the goals, aims and objectives of the organization.

Simply stated, an organizational structure usually defines a hierarchy, which is used to determine how information, roles and responsibilities flow from one level to another in an organization. Generally, the flow of information are usually from top to bottom.

Furthermore, the organizational structure can be divided into four (4) distinct categories and these are;

1. Matrix organizational structure.

2. Functional organizational structure.

3. Divisional organizational structure.

4. Flat organizational structure.

The following are the elements of organizational structure;

A. Formal reporting relationships. This is enhanced by assigning a hierarchy, where informations are reported to the right individual and in a timely manner as well.

B. Grouping together of individuals into departments. This is to increase the level of output and enhance building good, coordinated development through division of labor.

C. Systems designed to ensure effective communication.

Hence, a well-articulated mission, vision, and value statements isn't an element of organizational structure. It could be regarded as an organization's center of gravity.

An organizational structure is a system that specifies how business operations, such as standard norms, task distribution or personnel roles, coordination, responsibilities, and supervision, are directed in order to help the organization achieve its goals, aims, and objectives.

So, Option A is the correct option which is not true about organizational structure.

The other options are incorrect as:

Option B is incorrect as Relationships of formal reporting. This is aided by establishing a hierarchy in which information is reported to the appropriate person and in a timely manner.

Option C is incorrect as Individuals are organized into departments. This is to raise output and improve the development of good, coordinated development by dividing labor.

Option D is incorrect as yes designing system to ensure effective communication is element of organizational structure.

Thus option A isn't a part of the company's structure. It's possible to think of it as the organization's center of gravity.

For more information about organizational structure refer to the link:

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The entries to record cost and sale of a finished good on account is Group of answer choices debit Cost of Goods Sold, credit Finished Goods, debit Accounts Receivable, credit Sales debit Cost of Goods Sold, credit Finished Goods debit Sales Expense, credit Finished Goods, credit Cash, credit Accounts Receivable debit Work in Process, credit Finished Goods, debit Accounts Receivable, credit Sales

Answers

Answer:

a. debit Cost of Goods sold, credit Finished Goods, debit Account Receivable, credit Sale

Explanation:

The journal entry is shown below:

For the cost of finished goods

Cost of goods sold Dr XXXXX

           To Finished goods XXXXX

(Being the cost of finished goods is recorded)

For recording this we debited the cost of goods sold as it increased the expenses and credited the finished goods as it decreased the assets

For the sale of finished goods on account

Account receivable Dr XXXXX

             To Sales XXXXX

(Being the sale of finished goods on account is recorded)

For recording this we debited the account receivable as it increased the assets and credited the sales as it also increased the revenue

The risk-free rate of return is 2.7 percent, the inflation rate is 3.1 percent, and the market risk premium is 6.9 percent. What is the expected rate of return on a stock with a beta of 1.08

Answers

Answer:

10.15%

Explanation:

Using the CAPM formula, we can calculate cost of equity or in this case, the expected rate of return:

expected rate of return = risk free rate x [beta x (market rate of return - risk free rate)]

where market rate of return - risk free rate = market risk premium

expected rate of return = 2.7% x (1.08 x 6.9%) = 10.15%

The expected rate of return is 10.15%

The calculation can be done as follows

Risk free rate= 2.7%

Inflation rate= 3.1%

Market risk premium= 6.9%

Beta= 1.08%

Therefore the expected rate of return can be calculated as follows

= Risk free rate of return₊ (Beta ×  Market risk premium)

= 2.7(1.08 × 6.9)

= 2.7  ₊ 7.452

= 10.15%

Hence the expected rate of return on the stock is 10.15%

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Breakin Away Company has three employees—a consultant, a computer programmer, and an administrator. The following payroll information is available for each employee:
Consultant Computer Programmer Administrator
Regular earnings rate $4,000 per week $60 per hour $50 per hour
Overtime earnings rate* Not applicable 1.5 times hourly rate 2 times hourly rate
Number of withholding allowances 2 1 2
* For hourly employees, overtime is paid for hours worked in excess of 40 hours per week.
For the current pay period, the computer programmer worked 50 hours and the administrator worked 48 hours. The federal income tax withheld for all three employees, who are single, can be determined from the wage bracket withholding table in Exhibit 2. Assume further that the social security tax rate was 6.0%, the Medicare tax rate was 1.5%, and one withholding allowance is $75.
Determine the gross pay and the net pay for each of the three employees for the current pay period. If required, round your answers to two decimal places.
Consultant Computer Programmer Administrator
Gross pay $ $ $
Net pay $ $ $

Answers

Answer:

Gross pay:

consultant $4,000 computer programmer $3,300 administrator $2,800

Net pay:

consultant $2,767.98 computer programmer $2,295.48 administrator $1,993.98

Explanation:

                                           regular earnings     overtime    withholding  

                                                                                              allowances

Consultant                        $4,000 per week       N/A                2

Computer programmer          $60 per hour        1.5                  1

Administrator                          $50 per hour          2                  2

computer programmer worked 50 hours = ($60 x 40) + ($60 x 10 x 1.5) = $3,300

administrator worked 48 hours = ($50 x 40) + ($50 x 8 x 2) = $2,800

Social security taxes:

Consultant = 6% x $4,000 = $240                         Computer programmer = 6% x $3,300 = $198         Administrator = 6% x $2,800 = $168

Medicare taxes:

Consultant = 1.5% x $4,000 = $60                         Computer programmer = 1.5% x $3,300 = $49.50         Administrator = 1.5% x $2,800 = $42

Federal income taxes:

Consultant: amount subject to withholding = $4,000 - (2 x $75) = $3,850. Federal income taxes = $356.90 + [28% x ($3,850 - $1,796) = $932.02                         Computer programmer = amount subject to withholding = $3,300 - (1 x $75) = $3,225. Federal income taxes = $356.90 + [28% x ($3,225 - $1,796) = $757.02             Administrator = amount subject to withholding = $2,800 - (2 x $75) = $2,650. Federal income taxes = $356.90 + [28% x ($2,650 - $1,796) = $596.02  

Gross pay:

consultant $4,000 computer programmer $3,300 administrator $2,800

Net pay:

consultant $4,000 - ($240 + $60 + $932.02) = $2,767.98 computer programmer $3,300 - ($198 + $49.50 + $757.02) = $2,295.48 administrator $2,800 - ($168 + $42 + $596.02) = $1,993.98

Interdepartment Services: Step Method

O'Brian's Department Stores allocates the costs of the Personnel and Payroll departments to three retail sales departments, Housewares, Clothing, and Furniture. In addition to providing services to the operating departments, Personnel and Payroll provide services to each other. O'Brian's allocates Personnel Department costs on the basis of the number of employees and Payroll Department costs on the basis of gross payroll. Cost and allocation information for June is as follows:

Personnel Payroll Housewares Clothing Furniture
Direct department cost $ 7,800 $ 3,200 $ 12,200 $ 20,000 $ 16,750
Number of employees 5 4 8 16 4
Gross payroll $ 6,000 $ 3,300 $ 10,600 $ 17,400 $ 8,100

(a) Determine the percentage of total Personnel Department services that was provided to the Payroll Department. (Round your answer to one decimal place.)
Answer %


(b) Determine the percentage of total Payroll Department services that was provided to the Personnel Department. (Round your answer one decimal place.)
Answer %

(c) Prepare a schedule showing Personnel Department and Payroll Department cost allocations to the operating departments, assuming O'Brian's uses the step method.

Do not round until your final answers. Round answers to the nearest dollar.

Service Departments Producing Departments
Payroll Personnel Housewares Clothing Furniture
Total costs $Answer $Answer $Answer $Answer $Answe

Answers

Answer:

O'Brian's Department Stores

a) Determination of the percentage of total personnel department services that was provided to the Payroll department

Since allocation of the personnel department services is based on the number of employees, we can use this to calculate the percentage.  The personnel employees are not included in this calculation.

= 4/32 x 100 = 12.5%

b) Percentage of total payroll department services provided to the personnel department.  Since the basis is the gross payroll, we can use this to calculate the percentage.  The gross payroll of the Payroll department is not included in the calculation.

= $6,000/$42,100 x 100 = 14.3%

c)                          Personnel  Payroll  House-     Clothing   Furniture    Total

                                                         Ware

Direct department

  cost               $ 7,800  $ 3,200    $ 12,200   $ 20,000  $ 16,750  $59,950

Number of

  employees       5              4                8               16             4             37

Gross payroll $ 6,000  $ 3,300    $ 10,600     $ 17,400    $ 8,100   $45,400

Total cost      $13,800   $6,500    $22,800     $37,400  $24,850  $105,350

Allocation of service departments costs, using the step method:

Personnel      -13,800      1,725          3,450         6,900       1,725       13,800

Payroll              0           -8,225           2,415         3,965        1,845       8,225

Total allocated 0               0          $28,665    $48,265   $28,420 $105,350

Explanation:

a) Data:

                        Personnel  Payroll  House-     Clothing   Furniture    Total

                                                         Ware

Direct department

  cost               $ 7,800  $ 3,200    $ 12,200   $ 20,000  $ 16,750  $59,950

Number of

  employees       5              4                8               16             4             37

Gross payroll $ 6,000  $ 3,300    $ 10,600     $ 17,400    $ 8,100   $45,400

b) Cost allocation & Calculations:

Personnel (based on the number of employees)

Rate = $13,800/32 = $431.25 per employee

Payroll (based on gross payroll)

Rate = Payroll cost = Payroll cost divided by the total gross payroll in the other departments, excluding personnel and payroll departments

= $8,225/$36,100 = $0.2278 per gross payroll

c) Allocation of service departments' costs is a method of apportioning costs incurred by service departments to the production departments in order to include all the costs in the product costs.  Three methods exist for allocating service departments' costs to the production departments.  The first, which is the simplest, is the direct method.  With this method, the costs of service departments are allocated directly to each production department based on the consumption of the service department's services.  They are not allocated to other service departments.

The second method is the step method.  Here, the costs of one service department with the highest cost are allocated to all other departments first, including production and other service departments following a step.  The costs of the next service department with the highest costs are allocated to the remaining departments.  This step is continued until all the service departments' costs have been allocated.  Once the costs of a service department have been completely allocated, that department would not be allocated any other cost.

The Reciprocal method, which is the last method, is the most accurate and complicated method.  This method first establishes the relationship among the service departments in equation form and uses the established equations to allocate the costs of service departments.  We may not discuss it further than this.

The business purchased an office rack from Zuhdi Bhd for RM8,000 and
paid cash of RM3,000, the balance is to be paid later. State the journal
entry for this transaction,
Your answer​

Answers

Answer and Explanation:

The Journal entries are shown below:-

Office equipment Dr, RM8,000

               To Cash RM3,000

               To Accounts payable RM5,000

(Being purchase of office equipment is recorded)

Here we debited the office equipment as it increased the assets and credited the cash and account payable as it decreased the assets and increased the liabilities


Daris Corporation is authorized to issue 1,000,000 shares of $5 par value common stock
During 2018. its first year of operation, the company has the following stock transactions
per share
Jan 1 Paid the state RM2,000 for incorporation fees
Jan 15 Issued 500.000 shares of stock at RM7
Jan
30 Attorneys for the company accepted 500 shares of common stock as payment for
legal services rendered in helping the company incorporate. The legal services are
estimated to have a value of RM8.000
July 2 Issued 100,000 shares of stock for land. The land had an asking price of
RM900.000. The stock is currently selling on a national exchange at RMS per
share
Sept 5 Purchased 15,000 shares of common stock for the treasury at RM10 per share
Dec 6 Sold 11,000 shares of the treasury stock at RM11 per share
Required:
Journalize the transactions for Daris Corporation​

Answers

Answer:

Daris Corporation

General Journal:

Jan. 1:

Debit Incorporation fees RM2,000

Credit Cash Account RM2,000

To record the payment of incorporation fees to the state.

Jan. 15:

Debit Issue of Shares RM3,500,000

Credit Common Stock RM3,500,000

To record issue of 500,000 shares at RM7 per share.

Jan. 30

Debit Legal Fees RM8,000

Credit Issue of Shares RM3,500

Credit Additional Paid-in Capital RM4,500

To record the issue of 500 shares to settle legals fees of RM8,000

July 2:

Debit Land RM900,000

Credit Issue of Share RM700,000

Credit Additional Paid-in Capital RM200,000

To record the issue of 100,000 shares of stock for land.

Sept. 5:

Debit Treasury Stock RM105,000

Debit Additional Paid-in Capital RM45,000

Credit Cash Account RM150,000

To record the repurchase of 15,000 shares of common stock at RM10 per share.

Dec. 6:

Debit Cash Account RM121,000

Credit Treasury Stock RM77,000

Credit Additional Paid-in Capital RM44,000

To record the resale of 11,000 shares of the treasury stock at RM11 per share.

Explanation:

The Additional Paid-in Capital (APIC) or sometimes referred to as Excess Capital over Par Value is an equity account where the above and below par value of the sale and repurchase of stock is recorded.  This makes the Stock account to maintain a stable figure.  This implies that the changes caused by above and below par value is taken care in this account.  It also takes care of treasury stock above and below par value sale.

Treasury stock is a common stock contra account.  It means that the value of the treasury stock reduces the value of the common stock.  There are two methods for treating the above and below par value in treasury stock.  One method is the costing method which records the changes in the treasury stock account.  The other method is the par value method.  With this method, only the par value of treasury stock is recorded in the account.  The above and below par value changes are recorded in the Additional Paid-in Capital account.

Easier access to talent, markets, and sources of supply globally, forces companies to focus less on the overall worldwide operations system and more on country-specific aspects.

a. True
b. False

Answers

a. True
That is true

You want to have $18,000 in 9 years for a dream vacation. If you can earn an interest rate of .5 percent per month, how much will you have to deposit today

Answers

Answer:

$10,503.59

Explanation:

This question requires us to find how much you have to deposit today if:

Fv = 18,000

Time = 9 years

PV= fv/(1 + i)^n

N = 9 X 12 = 108

I/y = 0.5%

PV = $18,000 / 1.005^108

= $10,503.59

Therefore what you have to deposit today is $10,503.59

Aspen Ski Resorts has 100 employees, each working 40 hours per week and earning $20 an hour. Although the company does not pay any health or ree tirement benefits, one of the perks of working at Aspen is that employees are allowed freskiing on their days off. Federal income taxes are withheld at 15% and state income taxes at

Answers

Answer:

1. a. Total Salary Expense

= No. Of Employees * Hourly rate * Hours worked

= 100 * 20 * 40

= $80,000

b. Total Witholdings from Employee Salaries

This will include all Taxes.

= Federal Income Taxes + FICA Taxes + States Income Taxes

= (80,000 * 15%) + (80,000 * 7.65%) + (80,000 * 5%)

= 12,000 + 6,120 + 4,000

= $22,120

c. Actual Direct Deposit of Payroll.

This refers to the actual amount that will be paid to Employees.

= Total Salary Expense - Taxes

= 80,000 - 22,120

= $57,880

In practice, the gross income (wages or salaries) of an employee is entitled to some compulsory deductions such as States Taxes, Federal Taxes, Federal Payroll tax, Benefit, Insurance Etc.

Here, various information of Tax rate have been given, therefore, the computations of the requirement goes as follows

Total Salary Expense = Number Of Employees * Hourly rate * Hours worked

Total Salary Expense = 100 * $20 * 40

Total Salary Expense = $80,000

Total Withholding from Employee Salaries = Federal Income Taxes + FICA Taxes + States Income Taxes

Total Withholding from Employee Salaries = ($80,000 * 15%) + ($80,000 * 7.65%) + ($80,000 * 5%)

Total Withholding from Employee Salaries = $12,000 + $6,120 + $4,000

Total Withholding from Employee Salaries = $22,120

Actual Direct Deposit of Payroll = Total Salary Expense - Taxes

Actual Direct Deposit of Payroll = $80,000 - $22,120

Actual Direct Deposit of Payroll = $57,880

Missing question includes "Aspen Ski Resorts has 100 employees, each working 40 hours per week and earning $20an hour. Although the company does not pay any health or retirement benefits, one of the perks of working at Aspen is that employees are allowed free skiing on their days off. Federal income taxes are withheld at 15% and state income taxes at 5%. FICA taxes are 7.65% of the first $113,700  earned per employee and 1.45% thereafter. Unemployment taxes are 6.2% of the first $7,000 earned per employee Compute the total salary expense, the total withholdings from employee salaries  and the actual direct deposit of payroll for the first week of January"

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if the only factor driving the 20y2 level of accounts receivable is the volume of sales what should the 20y2 accounts receivable be

Answers

Answer:

^2+y^2=20 y=*4

Explanation:

you add 2 + y =20 and y=4 sorry i could not do the times thing

Square Hammer Corp. shows the following information on its 2018 income statement: Sales = $264,000; Costs = $170,000; Other expenses = $7,900; Depreciation expense = $14,500; Interest expense = $13,300; Taxes = $20,405; Dividends = $10,000. In addition, you’re told that the firm issued $4,800 in new equity during 2018 and redeemed $3,300 in outstanding long-term debt. a. What is the 2018 operating cash flow

Answers

Answer:

The 2018 operating cash flow is $86,100.

Explanation:

Operating Cash flow is different from Income as it only involves movement in cash.

Thus our first step is to find the Operating Income then adjust it with non-cash items to reach an Operating Cash flow amount.

Sales                             = $264,000

Less Costs                    = ($170,000)

Less Other expenses   =    ($7,900)

Depreciation expense =   ($14,500)

Operating Income        =     $71,600

Adjust for non-cash item - depreciation

Operating Income         =   $71,600

Add back depreciation =   $14,500

Operating Cash flow     =   $86,100

Interest expenses and taxes are not part of operating income as they arise out of secondary activities of the company.

Conclusion :

The 2018 operating cash flow is $86,100.

During 2018, its first year of operations, Pave Construction provides services on account of $142,000. By the end of 2018, cash collections on these accounts total $101,000. Pave estimates that 25% of the uncollected accounts will be bad debts.
Required:
Record the adjustment for uncollectible accounts on December 31, 2018.

Answers

Answer:

Dr Bad Debt Expense 10,250

Cr Allowance for Uncollectible Accounts 10,250

Explanation:

Preparation of the Journal entry to Record the adjustment for uncollectible accounts on for Pave Construction

Since we were told that the company provides services on account of the amount of $142,000 in which by the end of the year 2018, the cash collections total the amount of $101,000 which means we have to less $101,000 from $142,000 which gave us $41,000.

We were as told that Pave estimates that 25% of the uncollected accounts will be bad debts this means we have to find the 25% of $41,000 which gave us $10,250.

Therefore the transaction will be recorded as:

Dr Bad Debt Expense 10,250

Cr Allowance for Uncollectible Accounts 10,250

($41,000 x 25%)

Service provided $142,000- Cash collection $101,000=$41,000

Tunneling Inc. fixed costs are at $100,000. The company has sales of 10,000 units with a price of $84 and variable cost per unit of $40. The depreciation is $50,000 and taxes are 21 percent. What is the degree of operating leverage

Answers

Answer:

Tunneling Inc.

Degree of operating leverage

= Contribution Margin divided by Operating Income

= $440,000/$290,000 = 1.52

Explanation:

(a) Data and Calculations:

Sales Revenue =   $840,000 (10,000 x $84)

Variable cost =           $400,000 (10,000 x $40)

Contribution =            $440,000

Fixed costs =              $100,000

Depreciation =             $50,000

Operating Income = $290,000

Tax (21%)                    ($60,900)

Net Income =             $229,100

(b) The degree of operating leverage for Tunneling Inc. is 1.52.  It shows the financial impact of a change in sales revenue on Tunneling Inc.'s earnings.  Analysts usually work this ratio out to determine this important effect.

The following transactions and events occurred during the year. Assuming that this company uses the indirect method to report cash provided by operating activities, indicate where each item would appear on its statement of cash flows by placing an X in the appropriate column.
Statement of Cash Flow Noncash Investing & Financing Activities Not Reported on Statement or in Notes
Operating Activities Investing Activities Financing Activities
a. Declared and paid a cash dividend
b. Recorded depreciation expense
c. Paid cash to settle long-term note payable
d. Prepaid expenses increased in the year
e. Accounts receivable decreased in the year
f. Purchased land by issuing common stock
g. Inventory increased in the year
h. Sold equipment for cash, yielding a loss
i. Accounts payable decreased in the year
j. Income taxes payable increased in the year

Answers

Answer:                                                                      i       ii      iii     iv      v

a. Declared and paid a cash dividend                                     X

b. Recorded depreciation expense                         X

c. Paid cash to settle long-term note payable                         X

d. Prepaid expenses increased in the year             X

e. Accounts receivable decreased in the year        X

f. Purchased land by issuing common stock                                    X

g. Inventory increased in the year                            X

h. Sold equipment for cash, yielding a loss                       X

i. Accounts payable decreased in the year             X

j. Income taxes payable increased in the year        X

Note:

i. Operating activities

ii. Investing activities

iii. Financing activities

iv. Non cash Investing & Financing

v. Not reported on statement or Notes

Based on the information given where each item would appear on its statement of cash flows are:

a. Declared and paid a cash dividend.

Statement of cash flow: Financing activities                            

b. Recorded depreciation expense.                  

Statement of cash flow: Operating activities      

c. Paid cash to settle long-term note payable.                    

Statement of cash flow: Financing activities                            

d. Prepaid expenses increased in the year.          

Statement of cash flow: Operating activities                            

e. Accounts receivable decreased in the year.    

Statement of cash flow: Operating activities                            

f. Purchased land by issuing common stock.          

Statement of cash flow: Non cash investing and financing activities                           

g. Inventory increased in the year.  

Statement of cash flow: Operating  activities                            

                     

h. Sold equipment for cash, yielding a loss.         

Statement of cash flow: Investing activities                            

i. Accounts payable decreased in the year.  

Statement of cash flow: Operating activities                            

j. Income taxes payable increased in the year.      

Statement of cash flow: Operating activities

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At December 3 2018, Waco Travel Agency has an Accounts Receivable balance of $93,000. Allowance for Uncollectible Accounts has a credit balance of $870 before the year-end adjustment. Service revenue (all on account) for 2018 was $800,000. Waco estimates that its uncollectible-account expense for the year is 1% of service revenue.
Make the year-end entry to record uncollectible- account e are reported on the balance sheet at December 31,2018.
Show how Accounts Receivable and Allowance for Uncollectible Accounts.

Answers

Answer:

                          Waco Travel Agency

                              Journal entry

Date           Account and explanation                Debit        Credit

Dec 31 Bad debt expense (800,000 * 1%)       $8,000

              Allowance for uncollectible accounts                $8,000

           (To record uncollectible account expense)  

                           Waco Travel Agency

                                  Balance Sheet

Current assets

Account receivable                                        $93,000  

Less: Allowance for uncollectible account ($8,870) ---- ($8,000 + $870)

                                                                        $84,130

A mining company is considering a new project. Because the mine has received a permit, the project would be legal; but it would cause significant harm to a nearby river. The firm could spend an additional $11 million at Year 0 to mitigate the environmental Problem, but it would not be required to do so. Developing the mine (without mitigation) would cost $69 million, and the expected net cash inflows would be $23 million per year for 5 years. If the firm does invest in mitigation, the annual inflows would be $24 million. The risk adjusted WACC is 14%.
1. Calculate the NPV and IRR with mitigation. Round your answers to two decimal places. Enter your answer for NPV in millions.
2. Calculate the NPV and IRR without mitigation. Round your answers to two decimal places. Enter your answer for NPV in millions.

Answers

Answer:

1. Calculate the NPV and IRR with mitigation. Round your answers to two decimal places. Enter your answer for NPV in millions.

NPV = $2.39 millionIRR = 15.24%

2. Calculate the NPV and IRR without mitigation. Round your answers to two decimal places. Enter your answer for NPV in millions.

NPV = $9.96 millionIRR = 19.86%

Explanation:

1) initial cost $80 million

expected cash flows $24 during the next 5 years

WACC = 14%

using a financial calculator (or excel spreadsheet),

NPV = $2.39 million

IRR = 15.24%

2) initial cost $69 million

expected cash flows $23 during the next 5 years

WACC = 14%

using a financial calculator (or excel spreadsheet),

NPV = $9.96 million

IRR = 19.86%

In 2016, Saratoga Company had the following financial data: Operating income $320,000 Interest received $50,000 Interest paid $90,000 Dividend received $100,000 Dividend paid $150,000 Dividend of $100,000 was received from Findlay Inc. which is one of the companies that Saratoga company invest. As of the end of 2016, Saratoga Company owns 35% of Findlay, Inc.

Answers

In 2016, Saratoga Company had the following financial data: Operating income $320,000 Interest received $50,000 Interest paid $90,000 Dividend received $100,000 Dividend paid $150,000 Dividend of $100,000 was received from Findlay Inc. which is one of the companies that Saratoga company invest. As of the end of 2016, Saratoga Company owns 35% of Findlay, Inc.

Using the corporate tax rate table given below, what was the company’s tax Liability (just federal corporate income tax) for the year 2008?

335,000 - 10,000,000 34% 113,900 + .34x(inc>335,000)

Answer:

$78,200

Explanation:

From the given information:

Operating income = $320,000

Interest received = $50,000

Interest paid = $90000

Dividend received = $100000

Dividend paid        = $150,000

Therefore:

Saratoga Company Total Income = Operating income + Interest Received + Dividend Received  - Interest Paid - Dividend paid

Saratoga Company Total Income = $320,000 + $50,000 + $100,000 - $90,000 - $ 150,000

Saratoga Company Total Income = $470000 - $ 240000

Saratoga Company Total Income =  $230,000

According to the table given ;

The table tax percentage = 34 %

= $230,000  × 0.34

= $78,200

Use the following information to answer questions 4a.1-4a.5 Gerrell Corp. is comparing two different capital structures. Plan I would result in 18,000 shares of stock and $95,000 in debt. Plan II would result in 14,000 shares of stock and $190,000 in debt. The interest rate on the debt is 5 percent. Compare both of these plans to an all-equity plan assuming that EBIT will be $90,000. The all-equity plan would result in 22,000 shares of stock outstanding. Assuming that the corporate tax rate is 40 percent, what is the EPS for each of these plans

Answers

Answer:

Gerrel Corp.

EPS (Earnings per share) = Earnings after Tax/Number of outstanding shares

Plan I:

EBIT =                    $90,000

Interest =                 $4,750 ($95,000 x 5%)

Pre-Tax Income = $85,250

Income Tax Exp.      34,100 ($85,250 x 40%)

After Tax Income  $51,150

EPS = $51,150/18,000 = $2.84 per share

Plan II:

EBIT =                    $90,000

Interest =                 $9,500 ($190,000 x 5%)

Pre-Tax Income = $80,500

Income Tax Exp.     32,200 ($80,500 x 40%)

After Tax Income  $48,300

EPS = $48,300/14,000 = $3.45 per share

Plan III:

EBIT =                    $90,000

Pre-Tax Income = $90,000

Income Tax Exp.     36,000 ($90,000 x 40%)

After Tax Income $54,000

EPS = $54,000/22,000 = $2.45 per share

Explanation:

a) Data and Calculations:

Plan I = 18,000 shares + $95,000 debt

Plan II = 14,000 shares + $190,000 debt

Difference = 4,000 shares + $95,000 debt

Share price = $95,000/4,000 = $23.75

EBIT = $90,000

Interest Rate = 5%

Corporate Tax Rate = 40%

b) Capital Structure:

Plan I: (Equity and Debt)

Shares of 18,000 x $23.75 + $95,000 debt = $522,500 in total capital

Plan II: (Equity and Debt)

Shares of 14,000 x $23.75 + $190,000 debt = $522,500 in total capital

Plan III: (All-equity plan):

Shares of 22,000 x $23.75 = $522,500 in total capital

c) The Earnings per share is the measurement of the Net Income to stockholders divided by the number of outstanding shares.  It gives an idea about the profitability of the entity, especially with regard to the profit made for common stockholders.  The EPS is also one of the metrics used in the calculation of the P/E ratio to indicate whether a company's shares are undervalued or overvalued.

Determine the number of widgets that you should try to sell in order to maximize revenue. What is the maximum revenue. Be sure to answer in complete sentences and to include units. Explain how you found the results.

Answers

Answer:

Hello some important parts of your question is missing ( Table ) attached below is the table

Answer : Number of widgets = 50

Explanation:

The number of widgets that you should  sell to maximize revenue can be calculated as

=  ( demand for widgets * price per widget ) - Total cost

from the table:

i) ( 10 * 141 ) - 609 = 1410 - 609 = $801

ii) ( 20 *133 ) - 1103 = 2660 - 1103 =$1557

iii) (30 *126) - 1618 = 3780 - 1618 = $2162

iv) (40*128) - 2109 = 5120 - 2109 =$3011

v) (50*113) - 2603 = 5650 -2603 = $3047

vi) (60*97) - 3111 = 5820 - 3111 = $2709

vii) (70*90) - 3619 = 6300 - 3619 =$2681

viii) ( 80*82) - 4103 = 6560 - 4103 = $2457

ix) (90*79) - 4601 = 7110 - 4601 = $2509

From the calculation above the number of widgets that should be sold in other to maximize revenue is : 50. this is because the revenue made is $3047 which is the highest when compared to other revenues generated

You just opened a brokerage account, depositing $4,500. You expect the account to earn an interest rate of 8.57%. You also plan on depositing $3,000 at the end of years 5 through 10. What will be the value of the account at the end of 20 years, assuming you earn your expected rate of return?

Answers

Answer:

$74108

Explanation:

Solution

Given that:

Deposit = $4,500

Interest rate =8.57%

Plan to deposit =$3000 at the end of 5 years through 1

n= 20 years

Now

We apply the formula given below:

A=P(1+r/100)^n

Here

A=future value

P=present value

r=rate of interest

n=time period.

Thus

=4500(1.0857)^20+3000(1.0857)^15+3000(1.0857)^14+3000(1.0857)^13+3000(1.0857)^12+3000(1.0857)^11+3000(1.0857)^10

=$74108

Therefore the account value at 20 years (ending) is $74108

All organizations have a collective sense of purpose, whether it's producing oil or creating the fastest Internet search engine.
A. True
B. False

Answers

Answer:

true

Explanation:

sorry if im wrong

1. Do you think it is a good idea to have employers withhold
estimated taxes from paychecks? Why or why not?

Answers

Answer:

No,

Explanation:

The tax withholding system is something that most of us take for granted, but the concerned citizens, politicians and economists who have analyzed it have many criticisms of the system.

Taxpayers have no idea how much they pay and are apathetic about tax rates

If taxpayers had to make one large payment, they would know exactly how much they were forking over for federal taxes, Social Security taxes, Medicare taxes and state taxes. Since the money is taken gradually, many people never pay attention to the full amount, which makes it easier for high tax rates to persist and for the government to increase tax rates. For example, the state of California in 2009 decided to use the tax withholding system to take a large, interest-free loan from its taxpayers. It increased the withholding tax by 10%, and even journalists didn't seem to notice until the days before the rate hike was implemented. The government says it will refund the borrowed money in April.

Historically, money has not always been of uniform quality. For example, diamonds were often used as a form of money, but every diamond is different. What problem occurs when money is not of a uniform quality?

Answers

Answer:

People will hoard high-quality money and spend low-quality money. As a result, the money used in transactions will be of inferior quality.

Explanation:

Since in the question it is given that the money is not always been of the same quality or uniform quality. Just take an example - like diamond most often used as a money form but if we compare the diamonds so it is different

The problem in the case when money does not have the same quality is of inferior goods as many people want to buy high quality money while other people spend on cheaper quality money

Hence, the first option is correct

In 1998, the German auto manufacturer Daimler-Benz purchased Chrysler for $36 billion which was one of the biggest mergers of its kind back then. Both of these companies were in the automotive business. Even though they had different cultures and market focus, this merger is an example of a:

Answers

Answer:

The answer is

horizontal merger.

Explanation:

A merger is when two or more businesses join together to form a single company.

It is usually a voluntary action on the part of all companies.

It is called vertical mergers when the merger joins different businesses with the same supplier or customer base.

When mergers join similar businesses These are considered horizontal mergers.

hope this help's!! :)

At the beginning of 2016, EZ Tech Company's Accounts Receivable balance was $140,000, and the balance in Allowance for Doubtful Accounts was $2,350 (Cr.). EZ Tech's sales in 2016 were $1,050,000, 80% of which were on credit. Collections on account during the year were $670,000. The company wrote off $4,000 of uncollectible accounts during the year. Prepare summary journal entry related to the (a) sale during 2016.

Answers

Answer:

EZ Tech Company

Journal Entries:

Debit Cash Account $210,000

Credit Sales Revenue $210,000

To record sale of goods for cash.

Debit Accounts Receivable $840,000

Credit Sales Revenue $840,000

To record sale of goods on account.

Debit Cash Account $670,000

Credit Accounts Receivable $670,000

To record the receipt of cash on account.

Debit Uncollectible Expense $4,000

Credit Accounts Receivable $4,000

To record direct write-off of uncollectibles.

Explanation:

a) Accounts Receivable:

Beginning balance $140,000

Sales on credit         840,000

Cash receipts         -670,000

Uncollectible              -4,000

Ending balance    $306,000

b) The direct write-off of the uncollectible accounts could have also been treated through the Allowance for Doubtful Accounts by debiting the account before crediting it with the Uncollectible Expense account.  Since there is no instruction to the contrary, we have used the direct method instead, for simplicity.

A bond with a par value of $5,000 is quoted at 103.936. What is the dollar price of the bond?
a) $4,828.95
b) $5.231.45
c) $5,196.80
d) $5.147.31
e) $5,16710

Answers

Answer:

C. $5,196.80

Explanation:

Calculation for the dollar price of the bonds

Let find the dollar price of the bonds using this formula

Dollar price=Per value bond amount × The Per value quoted percentage 103.936/100=1.03936

Dollar price =$5,000×1.03936

Dollar price =$5,196.80

Therefore the dollar price of the bonds will be $5,196.80

Which of the following is not a remedy Sam Seller may seek under Article 2 if Barney Buyer breaches the sales contract?1. cancel the sales contract 2. damages for lost profits 3. incidental damages 4. stop shipment before Barney receives the goods 5. secured transaction

Answers

Answer:

Option D. Stop shipment before barney receives the good.

Explanation:

The reason is that Article 2 says that the claim must not exceed

The amount of profit lost due to breach of contract by the other party to contract (Option 2).The incidental damages caused by the breach of contract (Option 3).Other losses which the party to contract despite knowing has breached the contract.

This means all the options are claimable but the option 4, stopping the shipment before barney receives the good is not a remedy as it is not a loss.

Furthermore, the secured transaction is a valid claim if the other party breaches the contract. The other party is liable to return the the consideration received hence it is a valid claim (Option 5).

The cancelation of sales is valid claim for the party because it is the main cause of incidental and profit losses (Option 1).

Boatler Used Cadillac Co. requires $890,000 in financing over the next two years. The firm can borrow the funds for two years at 11 percent interest per year. Ms. Boatler decides to do forecasting and predicts that if she utilizes short-term financing instead, she will pay 7.25 percent interest in the first year and 12.55 percent interest in the second year. Assume interest is paid in full at the end of each year.
A. Determine the lot al two-year interest cost under each plan.
Interest Cost
Long term fixed-rate plan
Short term variable-rate
B. Which plan is less costly?
1. Long term fixed-rate plan
2. Short-term variable-rate plan

Answers

Answer:

A. Total two-year interest cost under long term fixed-rate plan is $195,800; while total two-year interest cost under short term variable-rate is $176,220.

B. Short-term variable-rate plan is less costly.

Explanation:

A. Determine the total two-year interest cost under each plan.

This can be determined for each of the plan as follows:

For Long term fixed-rate plan

Total two-year interest cost under long term fixed-rate plan = Amount required * Interest rate per year * Number of years = $890,000 * 11% * 2 = $195,800

For Short term variable-rate

First year interest cost under short term variable-rate = Amount required * First year interest rate = $890,000 * 7.25% = $64,525

Second year interest cost under short term variable-rate = Amount required * Second year interest rate = $890,000 * 12.55% = $111,695

Total two-year interest cost under short term variable-rate = First year interest cost + Second year interest cost = $64,525 + $111,695 = $176,220

Therefore, we have:

                                                         Interest Cost

Long term fixed-rate plan                   $195,800

Short term variable-rate                      $176,220

B. Which plan is less costly?

Since the total two-year interest cost under short term variable-rate of  $176,220 is less than $195,8000 total two-year interest cost under long term fixed-rate plan, the Short-term variable-rate plan is therefore less costly.

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