Joseph contributed $25,750 in cash and equipment with a tax basis of $14,800 and a fair market value of $19,500 to Berry Hill Partnership in exchange for a partnership interest.a. What is Joseph’s tax basis in his partnership interest?b. What is Berry Hill’s basis in the equipment?

Answers

Answer 1

Answer:

a. Joseph’s tax basis in his partnership interest=$40,550

b. Joseph contributed equipment with a tax basis of $14,800, therefore, Berry Hill’s basis in the equipment is $14,800

Explanation:

a. In order to calculate Joseph’s tax basis in his partnership interest we would have to make the following calculation:

Joseph’s tax basis in his partnership interest=amount contributed in cash+tax basis equipment

According to given data:

amount contributed in cash=$25,750

equipment tax basis =$14,800

Therefore, Joseph’s tax basis in his partnership interest=$25,750+$14,800

Joseph’s tax basis in his partnership interest=$40,550

Joseph's tax basis in his partnership interest is $40,550

b. According to the given data Joseph contributed equipment with a tax basis of $14,800, therefore, Berry Hill’s basis in the equipment is $14,800


Related Questions

Continuing with the company selected in Unit 2, think about the types of financial data that would be included and excluded in differential analysis. Propose which specific revenues and costs should be considered in an evaluation to drop or keep a: Customer Product line In addition, explain sunk and opportunity costs as they relate to your selected company. Should these costs be considered in differential analysis? Why or why not?

Answers

Answer:

Sorts of monetary information that would be incorporated and avoided in differential analysis

Differential cost investigation is the expansion or decline in complete expense pf the adjustment in explicit components of cost that outcome from any variety in tasks. It speaks to an expansion or abatement in all out expense coming about out of -  

1. Creating or disseminating a couple of more or barely any less of the items

2. Change in the strategy for creation or of conveyance  

3. An Addition or cancellation of item  

4. Choice of extra deals channel  

In Differential examination increment in incomes, variable expenses and opportunity costs are thought of. Fixed expenses and fixed segment of semi-variable expenses are disregarded.  

differential analysis is utilized:  

1. Dropping or including a product offering  

2. Settle on or purchase choices  

3. Proceed or shutdown item or client and so on.  

Explicit incomes and expenses ought to be considered in an assessment to drop or keep a:  

1. Commitment structure unbeneficial item ought to be thought of  

2. Explicit fixed expenses of the unfruitful item will be thought of  

3. Commitment from other non beneficial items which is proposed to be delivered with the extra limit will be thought of.  

Avoidable fixed expenses are thought of, as these can be stayed away from when item or client is closed down. Avoidable fixed costs partitioned by the pv proportion will give level of deals beneath which it is smarter to close down.  

Unavoidable fixed expenses are overlooked in considering in an assessment to drop or keep. Since these costs will be acquired despite the fact that the item or client is ceased.  

shut down point = avoidable fixed expenses/PV proportion  

Sunk Costs: A sunk expense is a cost that an element has brought about, and which it can not recoup anymore. Sunk expenses ought not be viewed as when settling on the choice to keep putting resources into a progressing venture, since these expenses can't be recouped. As sunk expenses are authentic expenses these are brought about before and notrelavent for dynamic reason. for instance, R&D costs, Feasibility report costs and so on.  

Opportunity Costs: Opportunity costs emerge from inability to unused assets effectively. These are considered in dynamic investigation. in straightforward terms opportunity cost implies the loss of different options when one option is picked.  

Misfortune emerging from picking one option rather than other option will be considered in assessing the task.

On December 2, Coley Corp. acquired 1,000 shares of its $2 par value common stock for $27 each On December 20, Coley Corp. resold 400 shares for $30 each. Which of the following is correct regarding the effect of the reselling of shares on the accounting equation?
A. Assets decrease
B. Liabilities decrease
C. Expenses increase
D. Stockholders' Equity increases

Answers

Answer:

D. Stockholders' Equity increases

Explanation:

Cost of the share being resale = 400 shares x $27 = $10,800

Proceeds on the resale of shares = 400 shares x $30 = $12,000

Profit / Gain on resale = $12,000 - $10,800 = $1,200

As there is a profit of $1,200 the stockholders equity will be increased on the reselling of share.

As the assets section is increased because more cash is received against the cost of those shares.

In the MBTI personality model, Disney "imagineers" are more likely to have high _____ scores, while Disney accountants who determine currency transfer equivalencies are more likely to have high _____ scores.

Answers

Answer:

In the MBTI personality model, Disney "imagineers" are more likely to have high __INTJ___ scores, while Disney accountants who determine currency transfer equivalencies are more likely to have high __ISTJ___ scores.

Explanation:

1. MBTI personality model is the Myers-Briggs Theory.  It was developed by the mother-daughter partnership of Katharine Briggs and Isabel Briggs Myers.  At the heart of Myers Briggs theory are four preferences, depicting personality preferences as follows:

1. People and things (Extraversion or "E"), or ideas and information (Introversion or "I").

2. Facts and reality (Sensing or "S"), or possibilities and potential (Intuition or "N").

3. Logic and truth (Thinking or "T"), or values and relationships (Feeling or "F").

4. A lifestyle that is well-structured (Judgment or "J"), or one that goes with the flow (Perception or "P").

These four major classifications mean that one tends to have more of each than the other.  This means that there are 16 traits or combinations of traits for a given personality.

2. INTJ personality type: Disney "imagineers" are likely to direct their energies to deal with (Introversion) ideas, information, explanations, and beliefs, as people in research and development at Disney.  The information they deal with will be based on ideas, new possibilities, and not obvious things (Intuition) instead of facts and what they know and see.  Their decision making will be based on objective logic, using analytic and detailed approaches.  Their work will be planned and well-structured to reflect their lifestyle as opposed to flowing with the trend and maintaining flexibility.

3. ISTJ personality class: Disney accountants will bear similar traits like the "imagineers" except that instead of dealing with unknown and not obvious ideas and possibilities like the imagineers, they would prefer their information for processing to be based on clear facts and what they see and know.

Answer:

In the MBTI personality model, Disney "imagineers" are more likely to have high __INTJ___ scores, while Disney accountants who determine currency transfer equivalencies are more likely to have high __ISTJ___ scores.

Explanation:

The Corporation applies manufacturing overhead on the basis of machine-hours. The predetermined overhead rate is $14 per machine-hour. What amount wou

Answers

Question

The question is incomplete, hence the tutor added a piece of information

The Corporation applies manufacturing overhead on the basis of machine-hours. The predetermined overhead rate is $14 per machine-hour. What amount would be

Assuming the actual machine hours worked is 3,500

Note the actual machine was added by the tutor

Answer:

Applied overhead =$49,000

Explanation:

Overheads are charged to units produced by the means of an estimated overhead absorption rate. This rate is computed using budgeted overhead and budgeted activity level.  

Pre-determined overhead absorption rate (POAR) = Budgeted overhead/Budgeted machine hours

The POAR is given as $14 per machine hour

Applied (absorbed) overhead = POAR × Actual machine hours

Applied overhead = $14 ×  3,500 =$49000

Applied overhead =$49,000

n the current year, the POD Partnership received revenues of $200,000 and paid the following amounts: $50,000 in rent and utilities, and $20,000 as a distribution to partner Olivia. In addition, the partnership earned $6,000 of long-term capital gains during the year. Partner Donald owns a 50% interest in the partnership. How much and what type(s) of income must Donald report for the tax year?

Answers

Answer: $75,000 ordinary income; $3,000 of long-term capital gains.

Explanation:

From the question, we are told that the POD Partnership received revenues of $200,000 and paid $50,000 in rent and utilities, and $20,000 as a distribution to partner Olivia. Also, the partnership earned $6,000 of long-term capital gains during the year and that Partner Donald owns a 50% interest in the partnership.

From the question, the ordinary income of the firm will be the difference between the revenue gotten and the $50,000 paid in rent and utilities which is an expense. This will be:

= $200000 - $50000

= $150000

The income from capital gain = $6000

Since, Donald will get 50% of what the partnership makes, thus will be:

50% of $150,000 ordinary income which is (50/100 × $150,000) = $75,000 and 50% of $6000 capital gain which will be $3,000.

= 50

Therefore, Donald will get $75000 of the ordinary income and $ 3000 of the capital gain.

Ford Motor Company has issued 8% convertible debentures, convertible at a 10:1 ratio. Currently the debenture is trading at 94. The stock is trading at $80. What is the conversion price of the stock

Answers

Answer: $100

Explanation:

Sometimes Debt instruments like Debentures and Bonds are convertible to shares in the company.

To calculate the Conversion Price, the following formula is used;

= Par Value / Conversion Ratio

= 1,000/10

= $100

Par value is usually $1,000 for such instruments.

If the physical count of inventory showed $158,000 of inventory on hand and the inventory records reported $163,000, what would be the necessary adjusting entry to record inventory shrinkage? a. debit cost of Goods Sold, $163,000; credit Inventory, $158,000 b. debit Inventory, $5,000; credit Cost of Goods Sold, $5,000 c. debit cost of Goods Sold, $5,000; credit Inventory, $5,000 d. debit Inventory, $158,000; credit Cost of Goods Sold, $158,000

Answers

Answer:

C. Debit Cost of goods Sold $5,000;

Credit Inventory $5,000

Explanation:

Preparation of the necessary adjusting entry to record inventory shrinkage

Since  we assumed  that the physical count of inventory showed $158,000 of inventory on hand and the inventory records reported $163,000 the first step to do is to find the difference  between the two amount which is ($163,000-$58,000) given us a different of $5,000 which will now be recorded as:

Debit Cost of goods Sold $5,000

(163,000-158,000)

Credit Inventory $5,000

Item 11Item 11 You are going to deposit $24,500 today. You will earn an annual rate of 5.5 percent for 8 years, and then earn an annual rate of 4.9 percent for 11 years. How much will you have in your account in 19 years

Answers

Answer:

$63,637.94

Explanation:

$24,500 is deposited in the bank

5.5% annual rate will be earned in 8 years

= 5.5/100

= 0.055

4.9% annual rate will be earned in 11 years

= 4.9/100

= 0.049

The first step is to calculate the future value of the amount after 8 years

= amount deposited×(1+r)^n

r is the annual rate, n is the number of years

= $24,500×(1+0.055)^8

= $24,500×1.055^8

= $24,500×1.534686515

= $37,599.8196

Therefore, the amount that would be present in the account in 19 years can be calculated as follows

= amount at the end of year 8×(1+r)^n

where r = 0.049, n= 11

= $37,599.8196×(1+0.049)^11

= $37,599.8196×1.049^11

= $37,599.8196×1.692506597

= $63,637.94

Hence the amount present in the account in 19 years is $63,637.94

Which one of the following is not a factor that influences a business's control environment? Group of answer choices management's philosophy and operating style organizational structure proofs and security measures personnel policies

Answers

Answer:

proofs and security measures

Explanation:

According to the Sarbanes-Oxley, there are three factors that affect the Company's Control Environment which is as follows

1. Personnel Policies      

2. Management's Philosophy and their operating styles    

3. And, the last one is Organizational Structure

Therefore the third option is not a influencing factor for a business control environment

You are offered the right to receive $1000 per year forever, starting in one year. If your discount rate is 5%, what is this offer worth to you

Answers

Answer:

Worth of the offer =$20,000

Explanation:

The worth of this offer is the present value of the annual cash inflow receivable forever discounted at the given interest rate. The cash inflow receivable forever is known as a perpetuity

The present of a cash inflow receivable forever is given below:

PV = A× 1/r

A- annual cash inflow, r- discount rate, PV - Present value of a perpetuity

A- 1,000, r- 5%

PV = 1,000 × 1/0.05

PV = $20,000

Worth of the offer =$20,000

Feldpausch Corporation has provided the following data from its activity-based costing system: Activity Cost Pool Total Cost Total Activity Assembly $ 1,398,250 65,800 machine-hours Processing orders $ 69,451 2,520 orders Inspection $ 184,800 2,400 inspection-hours The company makes 920 units of product W26B a year, requiring a total of 1,290 machine-hours, 61 orders, and 40 inspection-hours per year. The product's direct materials cost is $57.55 per unit and its direct labor cost is $13.56 per unit. The product sells for $123.50 per unit. According to the activity-based costing system, the product margin for product W26B is:

Answers

Answer:

$16,125.15

Explanation:

DATA:

Activity Cost Pool       Total Cost           Total Activity

Assembly                   $1,398,250           65,800 machine hours

Processing orders      $ 69,451              2,520 orders

Inspection                   $ 184,800             2,400 inspection-hours

Units produced = 920

Machine hours required = 1290

Processing orders required= 61

Inspection hours required = 40

Direct material cost = 57.55

Direct labor cost = 13.56 per unit

Selling price = 123.50

Solution

Sales Revenue (920 ×$123.5)                                   $113,620

LESS: Costs  

Direct Materials (920 × $57.55)                                $52,946

Direct labor (920 ×$13.56)                                        $12,375.2  

Assembly (1,398,250/65,800) = 21.25 × 1290=       $27412.5  

Processing (69,451/2,520) = 27.55 × 61 =               $1681.15

Inspection (184,800/2,400) = 77 x 40 =                   $3080        

Total Cost                                                               ($97494.65)      

Product margin                                                         $16,125.15

The law of demand states that:________ a. a higher price will lead to increased sales. b. consumers have unlimited demands for a good. c. the price can never be too high for some consumers. d. quantity demanded will vary inversely with the price of the good.

Answers

Answer:

d. quantity demanded will vary inversely with the price of the good.

Explanation:

The law of demand states that when the price of a product increases, the quantity demanded decreases when everything else remains constant as people are less willing to purchase a product when the price is higher. This means that the price and the quantity demanded are inversely related as when one variable increases the other one decreases. According to this, the answer is that the law of demand states that quantity demanded will vary inversely with the price of the good.

The other answers are not right because the law of demand states that the price and the quantity demanded of a good are inversely related, it doesn't refer to the price and sales, consumers don't have unlimited demands for a good as it is affected by the price and the price can be too high for some consumers as when the price increases, the quantity demanded decreases.

If merchandise inventory is being valued at cost and the purchase price is steadily falling, which method of costing will yield the largest net income?

Answers

Answer:

The answer is LIFO

Explanation:

LIFO is Last in First out. It means the Inventory that was purchased last goes out first.

In periods LIFO, cost of sales reflects the cost of goods purchased recently and the ending Inventory reflects the older goods.

In periods of falling prices, the costs of ending inventory are high, cost of sales are low and the gross profit are high.

g For this question, ignore inflation. Suppose Jenny earns $60,000 per year working as a tax analyst. After ten years, she quits her job and pursues a PhD in Art History. For the 5 years she is in school, she gets a teaching stipend of $12,000 per year. For the next 35 years, she is an art director and earns $95,000. If she expects to live for 20 years in retirement. If Jenny doesn’t earn any interest on her savings and wants to perfectly smooth consumption across her life, how much will she consume every year? What might prevent her from perfectly smoothing consumption?

Answers

Answer:

If Jenny doesn’t earn any interest on her savings and wants to perfectly smooth consumption across her life, how much will she consume every year?

Jenny's total income during her life = income as tax analyst ($60,000 x 10) + income as PhD student ($12,000 x 5) + income as Art Director (35 x $95,000) = $3,985,000

she generated income during 50 years and expects to live 20 more, so in order to perfectly smooth consumption across her life, she must divide her total life income by 70 years = $3,985,000 / 70 years = $56,928.57 per year

What might prevent her from perfectly smoothing consumption?

First of all, besides inflation, you also earn interest on your savings. That is why 401k and other retirement accounts work so well (the magic of compound interest). Even if inflation and interests didn't exist, you cannot know exactly what you are going to earn in the future and for how many years. In this case, she earned $60,000 for 10 years, but then earned only $12,000 during 5 years. If she really wanted to smooth her consumption, she would have needed to get a loan because her savings during the first 10 years wouldn't be enough.

Meryl is an avid doll collector and has been searching for the Beach Doll to complete her 200-piece collection. There were only 5 Beach Dolls created in the world. Meryl is envious of her neighbor Nancy, who has the first Beach Doll ever created. Nancy refuses to sell the doll because she thinks it will be worth a million dollars someday. While Nancy is on vacation, Meryl hires Alex to steal the doll from Nancy's home. Has an agency relationship been formed?

Answers

Answer:

An agency relationship has not been formed

Explanation:

An agency relationship has not been formed because the agreement has an illegal purpose. An agency relationship is a situation where one party calling the principal allows another party called agent to act on his or her behalf.

An agency relationship is only formed if the purpose for it's creation is legal. Meryl hired Alex to steal from Nancy, which is an illegal arrangement. Therefore an agency relationship was not formed.

Hutter Corporation declared a $0.50 per share cash dividend on its common shares. The company has 20,000 shares authorized, 9,000 shares issued, and 8,000 shares of common stock outstanding. The journal entry to record the dividend payment is:

Answers

Answer and Explanation:

The journal entry to record the dividend payment is shown below:

Common Dividends payable  $4,000 (8,000 shares outstanding × $ 0.50 cash dividend)

     To Cash for $4,000

(being the dividend payment is recordeD)

For recording this we debited the common dividend payable as it decreased the liabilities and credited the cash as it also decreased the assets

Problem-solving is an interpersonal ability to take corrective action in a problem situation in order to meet desired objectives.
A. True
B. False

Answers

Answer:

True.

Explanation:

Problem-solving is an interpersonal ability to take corrective action in a problem situation in order to meet desired objectives.

The problem-solving skills is an essential and very important attribute that is meant to be possessed by each and every leader. A problem-solving skill is one of the most important part of conceptual skills and it involves the use of an individual's interpersonal or cognitive ability to take corrective action when faced with a problematic situation in order to meet the desired or set objectives in an organization or team. There are basically four (4) essential steps to solving a problem and these are;

1. You should identify the problem.

2. Design an alternative solution to the problem.

3. Evaluate the solutions and choose the best among the solutions.

4. Execute the solution deemed to be best and most effective.

Ginger, Inc., has declared a $6.40 per share dividend. Suppose capital gains are not taxed, but dividends are taxed at 10 percent. New IRS regulations require that taxes be withheld at the time the dividend is paid. The company's stock sells for $94.50 per share, and the stock is about to go ex dividend. What do you think the ex-dividend price will be?

Answers

Answer:

$88.74

Explanation:

Ginger incorporation has declared a dividend of $6.40 per share

The dividends are taxed at 10%

= 10/100

= 0.1

The company's stock is sold at $94.50 per share

Therefore, the ex-dividend price can be calculated as follows

Ex-dividend price= Current selling price-dividend(1- tax rate)

= $94.50-$6.40(1-0.10)

= $94.50-$6.40(0.9)

= $94.50-$5.76

= $88.74

Hence the ex-dividend price is $88.74

It's important to note that sometimes private solutions to externalities do not work. For example, this occurs when an excessive amount of time or money must be spent for parties to reach an agreement. This describes the problem of .

Answers

In the case when an excessive amount should be spending so this represents the problem of the Transaction cost.

What does a transaction cost?

Transaction cost is the cost that is typically in money or time format. It is the cost involved in the context of time or money when a decision is made or an agreement has been reached.

So according to the given situation, there is an excessive amount of time or money spent on parties so that it could be reached to an agreement

Therefore it represents the transaction cost.

Learn more about cost here: https://brainly.com/question/24468619

Which alternative offers you the highest effective rate of return? A) Investment A B) Investment B C) Investment C D) Investment

Answers

Answer:

Investment D

Explanation:

Effective Rate of Return can be defined as the the rate of interest on an investment either daily, monthly,quarterly or annually when compounding of them occurs more than once which is why effective interest rate is important and vital in helping to figure out the best loan or helping in determining which investment offers the highest rate of return

Therefore based on the information given in the question, the best alternative that will offers me the highest effective rate of return will be INVESTMENT D because the investment has the HIGHEST RATE of interest which is 6.1204% Monthly more than the rest of the listed investment .

A portfolio manager generates a 20% rate of return on a "small cap" portfolio, compared to a 15% rate of return on the benchmark portfolio and a 10% rate of return on the Standard and Poor's 500 index over the same period. The passive rate of return on the portfolio is:

Answers

Answer:

15%

Explanation:

A passive portfolio management is an act of running a portfolio to meet the performance  and requirements of a benchmark portfolio.

Given that:

A portfolio manager generates = 20% rate of return

Benchmark portfolio = 15% rate of return

Standard and Poor's 500 index = 10% rate of return.

The passive rate of return  will be 15%. This is because a passive rate of return is attained by putting money into the right index fund, From the information given; the benchmark index has an 15% rate of return. As such,  that is the return any passive investor could attain as a result of putting money in an index fund.

Why should a manager in an international business care about the political economy of free trade or about the relative merits of arguments of free trade and protectionism

Answers

Answer:

The answer is explained below

Explanation:

To begin with, the policies that the goverments decide to implement in their countries tend to influece in a huge way the companies decisions and therefore its actions as well. Therefore that as a company manager of an international business he needs to stay very updated about the government policies over the countries where his company works. Moreover, the manager will understand that if there is free trade in a country then there will be no problems for his company to start selling there and obtaining the maximum profits as possible and if there is protectionism then the company will have to deal with the policies that the government implemented there. And that is why that as an international business manager he should really care about the policies of the country's government and if there is free trade of protectionism.

The beta of an all-equity firm is 1.4. Suppose the firm changes its capital structure to 40 percent debt and 60 percent equity. What is the equity beta of the levered firm

Answers

Answer:

1.59  

Explanation:

The formula required to calculate the equity beta of the levered beta is given below:

Levered Beta=Unlevered Beta*((1+(1-tax rate)*(debt/equity))

unlevered bera=1.4

tax rate (assume it is 30%) is 0.30

debt is 40% or 0.40

equity is 60% or 0.60

Levered Beta=1.4((1+(1-0.30)*(0.40/0.60))

levered Beta=1.4*(1+0.7)*0.666666667

levered beta=1.4*1.133333334

levered beta= 1.59  

You can recompute using the missing actual tax rate

Operating Cash Flow The financial staff of Cairn Communications has identified the following information for the first year of the roll-out of its new proposed service: Projected sales $25 million Operating costs (not including depreciation) $7 million Depreciation $6 million Interest expense $5 million The company faces a 35% tax rate. What is the project's operating cash flow for the first year (t = 1)? Write out your answer completely. For example, 2 million should be entered as 2,000,000.

Answers

Answer: $13,800,000

Explanation:

Operating Cashflow for the year = EBIT * (1 - tax rate) + Depreciation.

Earnings before Interest and Tax (EBIT) = Revenue - Operating Costs - Depreciation

= 25 - 7 - 6

= $12 million

Operating Cashflow = 12 * ( 1 - 35%) + 6

= 12 * 65% + 6

= $13.8 million

= $13,800,000

The next dividend payment by Skippy, Inc., will be $2.12 per share. The dividends are anticipated to maintain a growth rate of 8 percent, forever. The stock currently sells for $43 per share. What is the required return

Answers

Answer:

The answer is 12.9 percent

Explanation:

This question will be solved using the Dividend Discount Model. It is one of the valuation methods used in valuing price of Equity/stock.

Po = D1/r - g

Po is the current worth of stocks

D1 is the next dividend paid

r is the rate of return

g is the growth rate

$43 = $2.12/ r - 0.08

43r - 3.44 = 2.12

43r = 5.56

r = 5.56/43

=0.129

Expressed as a percentage:

12.9 percent

New lithographic equipment, acquired at a cost of $800,000 on March 1 at the beginning of a fiscal year, has an estimated useful life of five years and an estimated residual value of $90,000. The manager requested information regarding the effect of alternative methods on the amount of depreciation expense each year. In the first week of the fifth year, on March 4, the equipment was sold for $135,000.

Required:
a. Determine the annual depreciation expense for each of the estimated five years of use, the accumulated depreciation at the end of each year, and the book value of the equipment at the end of each year by (a) the straight-line method and (b) the double-declining-balance method.
b. Journalize the entry to record the sale assuming the manager chose the double-declining-balance method.
c. On January 1, journalize the entry to record the sale in (b), assuming that the equipment was sold for $88,750 instead of $135,000.

Answers

Answer:

a. Determine the annual depreciation expense for each of the estimated five years of use, the accumulated depreciation at the end of each year, and the book value of the equipment at the end of each year by:

(a) the straight-line method

depreciation expense per year = ($800,000 - $90,000) / 5 years = $142,000

End of year            depreciation expense          book value

1                                  $142,000                           $658,000

2                                 $142,000                           $516,000

3                                 $142,000                           $374,000

4                                 $142,000                           $232,000

and (b) the double-declining-balance method.

depreciation expense year 1 = 2 x 1/5 x $800,000 = $320,000

depreciation expense year 1 = 2 x 1/5 x $480,000 = $192,000

depreciation expense year 1 = 2 x 1/5 x $288,000 = $115,200

depreciation expense year 1 = 2 x 1/5 x $172,800 = $69,120

End of year            depreciation expense          book value

1                                  $320,000                           $480,000

2                                 $192,000                            $288,000

3                                 $115,200                              $172,800

4                                 $69,120                               $103,680

b. Journalize the entry to record the sale assuming the manager chose the double-declining-balance method.

Dr Cash 135,000

Dr Accumulated depreciation - lithographic equipment 696,320

    Cr Lithographic equipment 800,000

    Cr Gain on sale 31,320

c. Journalize the entry to record the sale in (b), assuming that the equipment was sold for $88,750 instead of $135,000.

Dr Cash 88,750

Dr Accumulated depreciation - lithographic equipment 696,320

Dr Loss on sale 14,930

    Cr Lithographic equipment 800,000

 

A bond is issued at par value when: Multiple Choice The bond is callable. Straight line amortization is used by the company. The market rate of interest is the same as the contract rate of interest. The bond pays no interest. The bond is not between interest payment dates.

Answers

Answer:

The market rate of interest is the same as the contract rate of interest.

Explanation:

A bond can be defined as a fixed income instrument that firms use as a source of longer-term funding or loans.

The par value of a bond is its face value and it comprises of its total dollar amount as well as its maturity value. Also, the par value of a bond gives the basis on which periodic interest is paid.

A bond is issued at par value when the market rate of interest is the same as the contract rate of interest. This simply means that, a bond would be issued at par (face) value when the bond's stated rated is significantly equal to the effective or market interest rate on the specific date it was issued.

In Economics, bonds could either be issued at discount or premium.

Hence, a bond that is being issued at a discount has its stated rate lower than the market interest rate, on the specific date of issuance. Also, a bond that is being issued at a premium, has its stated rate higher than the market interest rate on the specific date of issuance.

Generally, bond price is inversely proportional to its interest rate, thus, when interest rates are high, bond prices would be low and when interest rates are low, bond prices are high.

The president is assisted by an executive branch organization in the preparation of a budget proposal which he submits to Congress and with the formulation of fiscal policy. This organization is called

Answers

Answer: Office of Management and Budget (OMB)

Explanation

The Office of Management and Budget is the biggest office that is within the Executive Office of the United States President. The Office of Management and Budget is also a member of the President's Executive Office and the main function of the Office of Management and Budget is to help the United States president in budget preparation.

It should also be noted that the office helps in overseeing and monitoring federal agencies performance.

A chart of accounts is a list of all ledger accounts and an identification number for each. Identify the following accounts as either an asset (A), liability (L), equity (EQ), revenue (R), or expense (E) account.a. Advertising Expense b. Rent Revenue c. Rent Receivable d. Machinery e. Accounts Payable f. Furniture g. Common Stock h. Utilities Expense

Answers

Answer is given below

Explanation:

Asset is The property means and controls the business owner and its use will generate future financial benefits. Liability is the current liability of an organization arising from past events, which is the flow of financial benefit from settlement. Equity is the remaining interest in a company because its liabilities are deducted from the assets.Revenue means income derived from the normal activities of the business.Expense arises at time in the morning activities

S.no Particulars                         Answer

a         Advertisement expense expense

b         rent expense                         expense

c         rent receivable                  Asset

d         Machinery                          Asset

e         Account payable                  Liability

f         Furniture                          Asset

g         common stock                  Equity

h          Utility Expense                  expense

The bid-ask spread exists because of _______________. A. market inefficiencies B. discontinuities in the markets C. the need for dealers to cover expenses and make a profit D. lack of trading in thin markets

Answers

Answer:

C. the need for dealers to cover expenses and make a profit

Explanation:

In the market for securities there are two pricing of securities.

The ask price is the price at which the buyer is willing to purchase a security.

The ask price or the offer price is price at which the seller of a security is willing to sell it. Ask price can be firm or negotiable.

Bid ask spread is the difference between the highest amount a buyer is willing to buy a security and the lowest price at which a seller is willing to sell it.

This spread exists because dealers need to cover expenses and make a profit

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