Myers Corporation's stock currently trades at $40 a share. Investors estimate that the year-end dividend will be $2.00 a share and that its dividend will grow at 5% a year (i.e., D1= $2.00 and g = 5%). The company needs to issue new stock in order to fund its upcoming projects, and investment bankers estimate that the floatation cost will be 4%. What is Myers' cost of new external equity?
a) 10.2%
b) 12.0%
c) 9.6%
d) 11.3%
e) 8.5%

Answers

Answer 1

Answer: 10.2%

Explanation:

The formula to solve this question will be: Re =D1/P0(1 - float) + g

where,

D1 = $2.00

P0 = $40

Float = 4% = 4/100 = 0.04

g = 5% = 5/100 = 0.05

We will then solve Myers' cost of new external equity by slotting the values into the formula written. This will now be:

Re =D1/P0(1 - float) + g

= 2/40(1 - 0.04) + 0.05

= 2/(40 × 0.96) + 0.05

= 2/38.4 + 0.05

= 0.052 + 0.05

= 0.1020

= 10.2%

Myers' cost of new external equity will be 10.2%


Related Questions

Stock market prices plunged tremendously in 1929, contributing to the Great Depression as the AD curve shifted greatly to the left. The ordinary AS/AD model predicts that a falling short-run aggregate supply would bring deflation and move the economy back to potential output. Which of the following describes the impact of dynamic feedback effects on this return to potential output?

a. expectations that stock prices would rise back again would cause the AD curve to shift left.
b. expectations that stock prices would fall further could shift the AD curve further to the left.
c. expectations that stock prices will fall further would cause the AD curve to shift to the right.
d. falling stock prices would make people feel poorer which would cause the AD curve to shift to the right.

Answers

Answer:

b. expectations that stock prices would fall further could shift the AD curve further to the left.

Explanation:

The AS/ AD model stated the aggregate supply and aggregate demand model which stated level of prices and its output by maintaining the relation between the supply and demand

As in the given situation, it is mentioned that the aggregate supply of short run decline and that brings deflation and it moves the economy back to the output i.e potential. It impacts the expectation of stock prices would result in declines and further it shifted the AD curve to the left side

Hence, the correct option is B.

On November 1, 2018, Master's Co. borrows $500,000 from its bank for five years at an annual interest rate of 10%. According to the terms of the loan, the principal amount will not be due for five years. Interest accrues monthly on the first day of each month, beginning November 1, 2018. With respect to this borrowing, Master's December 31, 2018, balance sheet included only a long-term note payable of $500,000. As a result:_______


a. Liabilities are understated by $12,500 accrued interest payable

b. Liabilities are understated by $4,167 accrued interest payable

c. The December 31, 2018, financial statements are accurately presented

d. Liabilities are understated by $8,333 accrued interest payable

Answers

Answer:

b. Liabilities are understated by $4,167 accrued interest payable

Explanation:

The specific identification method (select all that apply): matches each unit of inventory with its actual cost is not an acceptable method of accounting would be beneficial to a company that makes inexpensive products with high sales volume would be beneficial to a company that makes fine jewelry

Answers

Answer:

The specific identification method

a) matches each unit of inventory with its actual cost

d) would be beneficial to a company that makes fine jewelry

Explanation:

The specific identification inventory valuation method is one of the inventory valuation method allowed by U.S. GAAP.   The other allowed methods are weighted average; and first in, first out (FIFO).  The specific identification method identifies every item kept in inventory and its price and tracks it from purchase to resale.  Some types of businesses that use the specific identification method are jewelry companies and stores, car dealerships, art galleries, and furniture stores, who can easily identify each item and track the cost and price respectively.

The specific identification method of costing inventories is used when finding out the cost of the ending inventory.

Correct option is A and D.

The specific identification method is "matches each unit of inventory with its actual cost and  would be beneficial to a company that makes fine jewelry."

One of the inventory methods permitted by US GAAP is the particular identification inventory valuation method. Weighted average and first in, first out are two alternative strategies that can be used. Every item in inventory, as well as its price, is identified and tracked using this system, from purchase through resale.

Jewelry companies and stores, auto dealerships, art galleries, and furniture stores are just a few examples of enterprises that use the particular identification method to quickly identify each item and track the cost and pricing.

To know more about specific identification method, refer to the link:

https://brainly.com/question/25056275

"A firm's peak borrowing needs will probably be overstated if it bases its monthly cash budget on the assumption that both cash receipts and cash payments occur uniformly over the month but in reality receipts are concentrated at the beginning of each month." True or False

Answers

Answer: True

Explanation:

If the firm borrows on the assumption that it will be receiving cash throughout the month this means that they are borrowing because they would like to offset costs as they come in then pay as they receive money.

If they however receive all the money that they were to receive for the month in the beginning of the month, there would be no need to borrow as much to offset costs because the money received will act as a reserve which will offset the payments that will be uniform throughout the month.

Suppose you are evaluating two mutually exclusive projects, A and B. Project A costs $350 and has cash flows of $250 and $250 in the next 2 years, respectively. B costs $300 and generates cash flows of $300 and $100. What is the crossover rate for these projects

Answers

Answer:

The answer is 30%

Explanation:

Solution

Given that:

Project A

Project A costs = $350

Cash flows =$250 and $250 (next 2 years)

Project B

Project B costs =$300

Cash flow = $300 and  $100

Now what is the crossover rate for these projects.

Thus

Year Project A    Project B A-B        B-A

0            -350     -300        -50        50

1             250      300        -50        50

2             250      100         150       -150

IRR         27%      26%         30%      30%

So,

CF = CF1/(1+r)^1 + CF2/(1+r)^2

$-50 = $-50/(1+r)^1 + $150/(1+r)^2

r = 30%

CF = CF1/(1+r)^1 + CF2/(1+r)^2

$50 = $50/(1+r)^1 + $-150/(1+r)^2

r = 30%

Hence, the cross over rate for these project is 30%

Note:

IRR =Internal rate of return

CF =Cash flow

r = rate

Why Does Marketing Matter?

Answers

Answer:

Marketing matters because it educates, builds awareness and establishes initial connections.

Explanation:

Under which model of oligopoly are firms more likely to engage in a price war, driving down prices to marginal cost and resulting in no profit?

Answers

Answer:

The price leardership model of oligopoly

According to Nikki, the design and development manager at Holden Outerwear, it is difficult for the company to push its vendors toward new developments because the vendors:

Answers

Answer: b. do not want to develop products that may not get used.

Explanation:

According to the case study, Manager Nikki Brush tells of how they introduce new ways of doing things by being able to encourage and push their vendors in a way that they are not used to. She does admit though that it is getting harder to do so because the vendors are seeing their costs rise and don't want to make goods that people might not want to use because they are new and untested.

The Case in question is attached.

Suppose GDP in this country is $900 million. Enter the amount for consumption. National Income Account Value (Millions of dollars) Government Purchases ( G ) 250 Taxes minus Transfer Payments ( T ) 325 Consumption ( C ) Investment ( I )

Answers

Answer:

Consumption ( C ) = $325 million

Explanation:

Given:

GDP = $900 million:

Government Purchases ( G ) = $250 million

Taxes minus Transfer Payments ( T ) = $325 million

Investment ( I ) = $275 million

Find:

Consumption ( C )

Computation:

GDP = C + I + G

$900 million = Consumption ( C ) + $250 million + $325 million

Consumption ( C ) = $900 million - [$250 million + $325 million]

Consumption ( C ) = $325 million

A corporation issued 5,600 shares of $10 par value common stock in exchange for some land with a market value of $82,000. The entry to record this exchange is:

Answers

Answer:

The entry for the exchange is therefore;

Dr Land $82,000

Cr common stock $56,000

Cr Paid in capital in excess of par value common stock $26,000

Explanation:

The land was gotten at a price of $82,000(its fair value)

Common stock issue = 5,600 shares x $10 par value common stock

= $56,000

Paid in capital in excess of par value common stock = $82,000 - $56,000

=$26,000

The entry for the exchange is therefore;

Dr Land $82,000

Cr common stock $56,000

Cr Paid in capital in excess of par value common stock $26,000

Refer to highlight change metrics which of the following statements best describes why the business leaders altered their approach to the organizational crisis?

Answers

Answer:

A. Upon assessment of the competitive environment using evidence-based analytics, Continental's leaders recognized that the organization's emphasis was misplaced, and changed its strategic objectives

Explanation:

Evidence-based analytics refers to the method for decision making on a plan, procedure or policy based on the best available empirical evidence and guided by field-based experiential evidence and applicable contextual data.

It provides problem-solving based on research. This can be used to make such good decisions about crisis management within an organisation. It's used by successful leaders to make sound business decisions.

Therefore the correct answer is A.

A progressive tax is one which

Answers

Answer:

A progressive tax is one which charges more tax for those with higher income.

The amount of tax paid depends on the general income of the person.

An investor buys a 10-year, 7% coupon bond for $1,050, holds it for 1 year, and then sells it for $1,040. What was the investor's rate of return?

Answers

Answer:

The answer is 5.71%

Explanation:

Solution

Given that

Coupon rate = 7%

Bond = $1050

Sale of the bond = $1040

n = 10 years, n = 1 year

Now we find the investor's rate of return

Thus

Coupon payment = 7%* 1000

=70

1050 = 70/(1+r) + $1,040/(1+r)

r= 5.71%

Therefore the rate of return of the investor is 5.71%

or

Rate of return = (P1-P0+ Interest ) /P0

= (1040 -1050 + 70 )/1050

= .0571 or 5.71%

. Journalize the purchase transactions. Explanations are not required. 2. In the final​ analysis, how much did the inventory cost Green​?

Answers

Complete Question:

Feb.2:  Green buys $21,500 worth of inventory on account with credit terms of 1/15, n/60 FOB shipping point.

Feb.4:  Green pays a $140 freight charge.

Feb.7:  Green returns $5,600 of the merchandise due to damage during shipment.

Feb. 14:  Green paid the amount due, less return and discount.

Journalize the purchase transactions. Explanations are not required. 2. In the final​ analysis, how much did the inventory cost Green​?

Answer:

General Journal:

a) Feb. 2:

Debit Inventory Account $21,500

Credit Accounts Payable $21,500

To record the purchase of inventory on account, terms 1/15, n/60 FOB shipping point.

b) Feb.4:

Debit Freight-In Expense $140

Credit Cash Account $140

To record the payment of freight-in.

c) Feb.7:

Debit Accounts Payable $5,600

Credit Inventory $5,600

To record the return of damaged goods.

c) Feb. 14:

Debit Accounts Payable $15,900

Credit Cash Discount $159

Credit Cash Account $15,741

To record payment on account.

Explanation:

Journal entries are very useful in the initial recording of transactions into the accounting books.  They show the accounts that will be debited and the other one that will be credited in the general ledger to comply with the double entry system of bookkeeping.

Your father has $500,000 invested at 8%, and he now wants to retire. He wants to withdraw $50,000 at the end of each year, beginning at the end of this year. How many years will it take to exhaust his funds, i.e., run the account down to zero

Answers

Answer:

The number of years is about 21 years

Explanation:

A scheme that allows the withdraw fixed amount of money for a number of years is referred to as annuity

The number of years required to exhaust the fund can be determined using the present of annuity formula

PV = A × (1 - ((1+r)^(-n))/n)

where- PV- Present value, A- annual cash flow, n- number of years , r- interest rate

500,000= 50000 × (1- (1.08)^(-n)/0.08

500,000/50,000= (1- (1.08)^(-n)/0.08

10  =(1- (1.08)^(-n)/0.08

n = 21

The number of years is about 21 years

Exercise 9-17 Flexible Budget Performance Report [LO9-1, LO9-2, LO9-3, LO9-4]
AirQual Test Corporation provides on-site air quality testing services. The company has provided the following cost formulas and actual results for the month of February:
Fixed Component
per Month Variable
Component per Job Actual Total
for February
Revenue $ 275 $ 38,500
Technician wages $ 8,100 $ 7,950
Mobile lab operating expenses $4,800 $ 33 $ 9,590
Office expenses $ 2,400 $ 2 $ 2,550
Advertising expenses $1,590 $ 1,660
Insurance $ 2,850 $ 2,850
Miscellaneous expenses $ 960 $ 2 $ 565
The company uses the number of jobs as its measure of activity. For example, mobile lab operating expenses should be $4,800 plus $33 per job, and the actual mobile lab operating expenses for February were $9,590. The company expected to work 150 jobs in February, but actually worked 160 jobs.
Required:
Prepare a flexible budget performance report showing AirQual Test Corporation’s revenue and spending variances and activity variances for February. (Indicate the effect of each variance by selecting "F" for favorable, "U" for unfavorable, and "None" for no effect (i.e., zero variance). Input all amounts as positive values.)

Answers

Answer:

AirQual Test Corporation

Flexible Budget Performance Report for February:

                                           Fixed        Variable    Flexible     Actual

                                     Component                     Budget      Total

Revenue                                               $ 275     $38,500  $ 38,500   0 None

Technician wages              $ 8,100                       $8,100     $ 7,950  150 F

Mobile lab operating

 expenses                         $4,800       $ 33     $10,080     $ 9,590  490 F

Office expenses              $ 2,400         $ 2       $2,720    $ 2,550    170 F

Advertising expenses      $1,590                       $1,590     $ 1,660     70 U

Insurance                        $ 2,850                      $2,850    $ 2,850       0 None

Miscellaneous expenses  $ 960         $ 2        $1,280       $ 565    715 F

Explanation:

                                   Fixed Component    Variable    Budget      Actual

Revenue                                                        $ 275     $41,250   $ 38,500

Technician wages              $ 8,100                               $8,100      $ 7,950

Mobile lab operating

 expenses                         $4,800                 $ 33      $9,750     $ 9,590

Office expenses              $ 2,400                   $ 2       $2,700    $ 2,550

Advertising expenses      $1,590                                 $1,590     $ 1,660

Insurance                        $ 2,850                                $2,850    $ 2,850

Miscellaneous expenses  $ 960                   $ 2        $1,260       $ 565

b) Variable elements for the flexible budget:

1) Mobile lab operating expenses = $4,800 + ($33 x 160) =  $10,080

2) Office Expenses = $2,400 + ($2 x 160) = $2,720

3) Miscellaneous expenses = $960 + ($2 x 160) = $1,280

c) A flexible budget is a budget that is flexed with regard to the volume of activity, with respect to the variable elements.  This budget type changes in value as a result of the changes in the volume of activity.  It is different from a static budget, which does not change in value following the level of activity and does not account for changing incomes and expenses.

Certain car companies offer performance cars at affordable prices, but in doing so they contribute to climate and environmental issues. These car companies overlook the .................. philosophy.
Can you complete the gap?

Answers

Answer:

Kaizen Philosophy

Explanation:

Kaizen philosophy refers to good change. It is a Japanese term in which the companies are required to improve their processes continuously. The companies which offer low cost car vehicles are overlooking Kaizen principle because they are contributing to environment pollution. Kaizen principle focuses on new improvements and abolishes old concepts.

The potential sources of noise and bias in accounting data are: Group of answer choices Rigidity in accounting rules Random forecast errors Systematic reporting choices made by corporate manager to achieve specific objectives All of the above None of the above

Answers

Answer: All of the above

Explanation:

Accounting data can have bias or data that should not necessarily be included due to a couple of factors.

Accounting rules are too rigid because when they are applied, the Accountants will ibe unable to remove the noise and entries made by Management without removing a substantial part of Accounting records. There is need for more flexible rules so that Accountants can restrict how easily Management can introduce bias.

Accounting works a lot of forecasted information and it is impossible to make completely accurate forecasts as events can simply happen out of nowhere and disrupt operations. Also there is Human error in the forecasts so this can lead to noise and bias.

Finally, Accounting bias and noise can be linked to pressure from Corporate management to report data in a certain way for a myriad of reasons such as to improve management benefits if they are performance related, to avoid taxes, and to avoid Government regulations amongst others.

On January 1, 2013, an investor purchases 25,000 common shares of an investee at $9 (cash) per share. The shares represent 20% ownership in the investee. The investee shares are not considered "marketable" because they do not trade on an active exchange. On January 1, 2013, the book value of the investee's assets and liabilities equals $600,000 and $150,000, respectively. On that date, the appraised fair values of the investee's identifiable net assets approximated the recorded book values. During the year ended December 31, 2013, the investee company reported net income equal to $22,500 and dividends equal to $12,000.
Noncontrolling investment accounting (price equals book value)
Assume the investor does not exert significant influence over the investee. Determine the balance in the "Investment in Investee" account at December 31, 2013.

Answers

Explanation:

Bring ur as over here and ill use my dic

You are a real estate agent thinking of placing a sign advertising your services at a local bus stop. The sign will cost $ 5 comma 500 and will be posted for one year. You expect that it will generate additional revenue of $ 935 a month. What is the payback​ period? g

Answers

Answer:

5.34 months

Explanation:

Pay back period calculates how long it takes for the amount invested in a project to be recovered from the cumulative cash flows.

Payback period = amount invested / cash flows

$5000 / $ 935 = 5.34 months

I hope my answer helps you

What special asset does Heartland Telecom's acquisition of Surety Wireless​ identify? The acquisition identifies the asset goodwill . How should Heartland Telecom account for this asset after acquiring Surety ​Wireless? Explain in detail. Heartland Telecom should measure the ▼ of this asset each year. If this asset has increased in​ value, Heartland should ▼ . If the value of the asset has​ decreased, Heartland should

Answers

Answer: 1. Goodwill

2. a. Record no entry in the books

b. Record a loss in the books

Explanation:

1. The Special asset created by Heartland Telecom's acquisition of Surety Wireless is Goodwill.

Goodwill is the difference between what the company was worth and what it was purchased for if the purchase price was higher than the worth (market value).

2. a. Goodwill should be accounted for by recoding it in the Long term Assets under Intangible Assets in the balance sheet. It should not be amotrized. If Goodwill increases, there should be no recording this gain on the books.

b. If the value of the asset has​ decreased, Heartland should record a loss in the books to represent the loss on this account.

An investment had a nominal return of 11.1 percent last year. If the real return on the investment was only 7.3 percent, what was the inflation rate for the year

Answers

Answer:

inflation rate= 3.8%

Explanation:

Giving the following information:

Nominal return= 11.1 percent

Real return= 7.3 percent

The real return on investments is the difference between the nominal return and the inflation rate.

Real return= nominal return - inflation rate

inflation rate= nominal return - real return

inflation rate= 11.1 - 7.3

inflation rate= 3.8%

You will pay $7,000 now to purchase a perpetuity which will pay you and your heirs $340 at the end of each year, forever. What is the rate of return on this perpetuity?

Answers

Answer:

4.86%

Explanation:

Interest rate of a perpetuity = amount / present value

$340 / $7,000 = 0.048571 = 4.86%

I hope my answer helps you

Answer:

4.86%

Explanation:

Interest rate of a perpetuity = amount / present value

$340 / $7,000 = 0.048571 = 4.86%

During the month, merchandise is sold for $80,500 cash and for $119,000 on account. The cost of merchandise sold is $101,500. What is the amount of revenue? a.$199,500 b.$80,500 c.$119,000 d.$101,500

Answers

Answer:

Value of revenue = $98,000

Explanation:

Here, we are interested in calculating the revenue.

Firstly, we add the sales on cash with the sales on account.

Mathematically that would be;

80,500 + 119,000 = $199,500

The value of the revenue = Amount in sales - cost of merchandise = 199,500-101,500 = $98,000

The chief executive officer of Oracle defends his practice to hire private investigators to sift through the garbage of which competitor?

Answers

Complete Question:

The chief executive officer of Oracle defends his practice to hire private investigators to sift through the garbage of which competitor?

A) Red Hat

B) McAfee

C) Norton

D) Microsoft

Answer:

D) Microsoft

Explanation:

In this scenario, the chief executive officer of Oracle defends his practice to hire private investigators to sift through the garbage of its competitor, Microsoft.

This is simply an example of competitive intelligence research.

A competitive intelligence can be defined as the systematic ability to collect, analyze, and use information collected on business environment, customers, competitors, and other market factors owing to another firm's competitive advantage. In order to gather such essential informations, companies would need the services of private investigators or a market intelligence consultant to glean information from their rivals in the same industry.

Both Microsoft and Oracle are both multinational computer technology firms that offer similar services such as cloud storage.

Initially, Eleanor earns a salary of $200 per year and Darnell earns a salary of $100 per year. Eleanor lends Darnell $50 for one year at an annual interest rate of 16% with the expectation that the rate of inflation will be 5% during the one-year life of the loan. At the end of the year, Darnell makes good on the loan by paying Eleanor $58. Consider how the loan repayment affects Eleanor and Darnell under the following scenarios. Scenario 1: Suppose all prices and salaries rise by 5% (as expected) over the course of the year. In the following table, find Eleanor's and Darnell's new salaries after the 5% increase, and then calculate the $58 payment as a percentage of their new salaries. (Hint: Remember that Eleanor's salary is her income from work and that it does not include the loan payment from Darnell.) Value of Eleanor's new salary after one year The $58 payment as a percentage of Eleanor's new salary Value of Darnell's new salary after one year The $58 payment as a percentage of Darnell's new salary Scenario 2: Consider an unanticipated increase in the rate of inflation. The rise in prices and salaries turns out to be 14% over the course of the year rather than 5%. In the following table, find Eleanor's and Darnell's new salaries after the 14% increase, and then calculate the $58 payment as a percentage of their new salaries. Value of Eleanor's new salary after one year The $58 payment as a percentage of Eleanor's new salary Value of Darnell's new salary after one year The $58 payment as a percentage of Darnell's new salary An unanticipated increase in the rate of inflation benefits______ and harms_____ .

Answers

Answer:

Scenario 1: Suppose all prices and salaries rise by 5% (as expected) over the course of the year. In the following table, find Eleanor's and Darnell's new salaries after the 5% increase, and then calculate the $58 payment as a percentage of their new salaries.

Eleanor's new salary = $200 x 1.05 = $210

Darnell's new salary = $100 x 1.05 = $105

the $58 payment represents:

$58 / $210 = 27.62% of Eleanor's new salary

$58 / $105 = 55.24% of Darnell's new salary

Scenario 2: Consider an unanticipated increase in the rate of inflation. The rise in prices and salaries turns out to be 14% over the course of the year rather than 5%. In the following table, find Eleanor's and Darnell's new salaries after the 14% increase, and then calculate the $58 payment as a percentage of their new salaries.

Eleanor's new salary = $200 x 1.14 = $228

Darnell's new salary = $100 x 1.14 = $114

the $58 payment represents:

$58 / $228 = 25.44% of Eleanor's new salary

$58 / $114 = 50.88% of Darnell's new salary

An unanticipated increase in the rate of inflation benefits Darnell and harms Eleanor.

Frances is a retired teacher who lives in Denver and does some consulting work for extra cash. At a wage of $50 per hour, she is willing to work 10 hours per week. At $65 per hour, she is willing to work 19 hours per week. Using the midpoint method, the elasticity of Jake’s labor supply between the wages of $50 and $65 per hour is approximately _______ , which means that Jake’s supply of labor over this wage range is ______ .

Answers

Answer:

Midpoint elasticity =  2.38

Supply of labor is Elastic

Explanation:

Midpoint elasticity = (Change in labor supplied / Average labor supplied) / (Change in wage rate / Average wage rate)

When  Change in labor supplied= 19-10=9

Average labor supplied=(19+10)/2 =14.5

Change in wage rate=65-50=15

Average wage rate =(65 + 50)/2=57.5

Midpoint elasticity = (9/14.5) / (15/57.5)

= 0.62/0.26

= 2,3846

=  2.38

Since elasticity is higher than 1, supply of labor is Elastic.

addresses unknown parameters in the real world that parallel descriptive measures of very large population? A. The sample mean / B. Statistic Inference C. The central Limit Theorem

Answers

Answer:

The answer is "Option B".

Explanation:

Inferential statistics was its process through which data collection is used to conclude the property or even an implicit wave function. Its analysis infers these same features of inhabitants. Its purpose is to use statistical strategies to determine important assumptions regarding sample size, and  other choices were wrong which can be defined as follows:

In option A, it defines the average of the given values, that's why it is wrong.In option C, It is used to0 describes a number of samples that's why it is wrong.

Often in business the greater the risk, the __________.

Answers

Answer:

greater the potential reward

Explanation:

The reward for pulling through

Prepare the journal entries to record the following transactions on Markowitz Company’s books using a perpetual inventory system.
On February 6, Markowitz Company sold $75,000 of merchandise to the Lyman Company, terms 2/10, net /30. The cost of the merchandise sold was $50,000. On February 8, the Lyman Company returned $10,000 of the merchandise purchased on February 6. The cost of the merchandise returned was $5,000. On February 16 Markowitz Company received the balance due from the Lyman Company.

Answers

Answer:

Journal entries for Markowitz Company’s books are given below

Explanation:

February 6

                                  Debit        Credit

Receivable               $75000

Sales                                           $75000

                                              Debit        Credit

Cost of good sold               $50,000

Inventory                                                 $50,000

February 8

                                 Debit           Credit

Sales Return             $10,000

Receivable                                   $10,000

                                     Debit         Credit

Inventory                    $5,000

Cost of good sold                           $5,000

February 16

                                       Debit        Credit

Cash                             $63,700

Sale discount               $1300

Receivable                                      65,000

Workings for february 16

Discount = 65,000 x 2% = 1300

Cash = 65000 x 98% = 63,700

Account Receivable = 75,000 - 10,000 = 65,000

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