Net working capital is defined as current assets divided by current liabilities.
a. True
b. False

Answers

Answer 1

Answer:

The answer is False.

Explanation:

False, because the net working capital is determined by subtracting all the current liabilities from the current assets. But in the question, it says net working capital is determined by dividing the current assets with current liabilities which is wrong. Therefore, if the current assent is 10000 dollars and current liabilities are 5000 dollars then net working capital is 10000 – 5000 = $5000.


Related Questions

During the period, labor costs incurred on account amounted to $175,000, including $150,000 for production orders and $25,000 for general factory use. In addition, factory overhead charged to production was $32,000. The entry to record the direct labor costs is a. Work in Process150,000 Wages Payable150,000 b. Wages Payable150,000 Work in Process150,000 c. Wages Payable175,000 Work in Process175,000 d. Work in Process175,000 Wages Payable175,000

Answers

Answer:

d. Work in Process 175,000 Wages Payable 175,000

Explanation:

Production Orders and General factory expenses are all manufacturing costs and are included in Work In Process Cost for Inventory Valuation. Since the wages have not been paid yet, a Liability account - Wages Payable has to be credited in total of amount due.

If a player chooses a mixed strategy in a Nash equilibrium, this implies that the payoff from using that mixed strategy is the same as the payoff from using any of the pure strategies in it. If the statement is true try to reason why, if it is false find a counterexample.

Answers

Answer:

False.

Explanation:

The concept of "Nash equilibrium" is been by economist and also by "gamers" in game theory. Nash equilibrium is so good for making decisions and the determination of strategies.

In playing this game, the players or participants can use the pure strategy or the mixed strategy. The mixed strategy is the use of different strategies randomly.

"If a player chooses a mixed strategy in a Nash equilibrium, this implies that the payoff from using that mixed strategy is the same as the payoff from using any of the pure strategies in it".

The statement given above is FALSE because the PAYOFF WILL INCREASE IF WE ARE TO PLAY A MIXED STRATEGY.

For instance if we have a head of 1 and -1, and a tail of -1 and 1, the payoff for pure strategy is likely one or minus one but for a mixed strategy it could be zero.

Matt is passionate about Hollister. It is the only place he'll buy his clothes. He hasn't shopped anywhere else in the last few years and will often write positive reviews on his blog about Hollister's merchandise. From a strictly marketing perspective, Matt's positive reviews reflect

Answers

Answer:

Bias

Explanation:

Bias is a preference towards something do to ignorance. he is being biased becuase he never goes to other stores to see if they are better

Paper Clip Company sells office supplies. The following information summarizes the​ company's operating activities for the​ year: Utilities for the store ​$ 9 comma 600 Sales commissions 10 comma 100 Sales revenue 164 comma 800 Purchases of merchandise 89 comma 900 January 1 inventory 27 comma 000 Rent for store 13 comma 800 December 31 inventory 23 comma 500 What is operating​ income?

Answers

Answer:

$41,400

Explanation:

Calculation for Paper Clip Company Operating income

OPERATING NET INCOME for Paper Clip Company

Sales revenue 164,800

Less: Purchases of merchandise (89,900)

Utilities for the store (9,600)

Sales commission (10,100)

Rent for store (13,800)

Operating net income $41,400

Therefore the Operating net income will be $41,400

Gion Company is considering eliminating its windows division, which reported an operating loss for the recent year of $111,000. Division sales for the year were $1,170,000 and its variable costs were $1,035,000. The fixed costs of the division were $245,000. If the windows division is dropped, 60% of the fixed costs allocated to it could be eliminated. The impact on Gion’s operating income from eliminating this business segment would be:

Answers

Answer:

$12,000 increase

Explanation:

The computation of the impact on operating income from eliminating this business segment is shown below:

= Lost revenue + Variable cost avoided + Eliminated Fixed cost

= -$1,170,000 + $1,035,000 + $245,000 × 0.60

= -$1,170,000 + $1,035,000 + $147,000

= $12,000

The $12,000 represent the increase in operating income

Brand managers know that increasing promotional budgets eventually result in diminishing returns. The first one million dollars typically results in a 26% increase in awareness, while the second million results in adding another 18% and the third million in a 5% increase. Andrews’s product Adam currently has an awareness level of 80% . While an important product for Andrews, Adam’s promotion budget will be reduced to one million dollars for the upcoming year. Assuming that Adam loses one-third of its awareness each year, what will Adam’s awareness level be next year?

Answers

Answer:

52.88%

Explanation:

The computation of the awareness level for next year is shown below

But before that we need to find out the ending awareness i.e Y which is

= 80% × (1 - 1 ÷ 3)

= 53.33%

Now awareness after the promotion is

= 53.33% + 26%

= 79.33%

Now the ending awareness i.e (Y +1)  is

= 79.33% × 2 ÷ 3

= 52.88%

Hence, the awareness level next year is 52.88%

2. Think about the pros and cons associated with the concept of market pricing. What have your personal experiences been in relation to fairness and equity of your own compensation where you have worked

Answers

Explanation:

The market pricing system is an approach that differs from the formal salary structure because it is not an organizational process where the levels of remuneration are assigned according to a certain function.

In this wage definition strategy, the remuneration is calculated according to a present value, determined by the market itself and defined by conducting surveys whose objective is to analyze the service pricing strategies practiced by competitors.

This strategy can guarantee several significant advantages for an organization, such as increasing competitiveness by establishing a remuneration structure based on market value.

However, if this strategy is not duly reviewed periodically, what can happen is that there are flaws in the calculation of the current value, which generates an outdated salary system for employees and the company.

Under NASAA rules, if a customer wishes to trade a margin account prior to returning the signed margin agreement, such an action is:

Answers

Answer:

Explanation:

This action is only permitted if the customer returns the signed margin agreement promptly. Since a margin agreement is an agreement between a brokerage and a client governing a margin account and allows the client to borrow from the brokerage in order to buy securities. Without agreeing to all the details in this contract the individual cannot trade on a margin account or borrow money.

You short-sell 200 shares of Rock Creek Fly Fishing Co. today at $50 per share. If you want to limit your loss to $2,500, $ Blank 1. Fill in the blank, read surrounding text. is the maximum price per share you should place when you close your position

Answers

Answer:

So, the maximum price per share that should place is $62.5

Explanation:

As per given data

Current Price of stock = $50

Numbers of share = 200 shares

Limit of loss = $2,500

We will use the following formula to calculate the Maximum price of stock

Total Maximum loss possible = [ ( Prefix Price of share - Current price of share ) x Numbers of shares of stock ]

$2,500 = [ ( Prefix Price of share - $50 ) x 200 ]

$2500 / 200 = Prefix Price of share - $50

$12.5  + $50 = Prefix Price of share

$62.5 = Prefix Price of share

Therefore, thee order will be stopped at $62.50

Lindley Corp.'s stock price at the end of last year was $33.50, and its book value per share was $25.00. What was its market/book ratio? a. 1.48 b. 1.63 c. 1.34 d. 1.41 e. 1.55

Answers

Answer:

C. 1.34

Explanation:

Lindley Corp.'s stock price at the end of last year was $33.50, and its book value per share was $25.00. What was its market/book ratio?

To calculate the ratio:

stock price at the end of last year was $33.50 divided by value per share of $25.00

= 33.50/25.0

= 1.34

Jorge owns a U.S. textile company. After a few years of resisting the trend, he realizes the only way his company can remain competitive is to outsource at least some of its production overseas. When looking for an international partner, Jorge should

Answers

Complete Question:

Jorge owns a U.S. textile company. After a few years of resisting the trend, he realizes the only way his company can remain competitive is to outsource at least some of its production overseas. When looking for an international partner, Jorge should;

A. Demand socially responsible behavior from his business partner.

B. Demand that his business partners adapt to U.S. culture and social behaviors.

C. Ignore the ethics of potential overseas business partners because the purpose of outsourcing is to make a profit.

D. Remind himself that his business responsibility is limited to his own actions.

Answer:

A. Demand socially responsible behavior from his business partner.

Explanation:

In this scenario, Jorge owns a U.S. textile company. After a few years of resisting the trend, he realizes the only way his company can remain competitive is to outsource at least some of its production overseas. When looking for an international partner, Jorge should demand socially responsible behavior from his business partner.

Its important to note that in order to grow your business successfully with a good reputation and customer satisfaction, you will have to bring in competent, credible, ethical and reliable professionals on board. Jorge should demand for socially responsible individuals from the outsourcing firm as this would go a long way to help his business achieve its aims, goals and by extension develop globally.

Hence, in order to build a wonderful and successful international brand, it's important that Jorge ask the recruiters (outsourcing firm) to go for individuals that are socially responsible. This simply entails, individuals who are ethical and do not have bad vices, criminal records or charges against them.

Jones Corp. reported current assets of $199,000 and current liabilities of $140,000 on its most recent balance sheet. The working capital is:

Answers

Answer: $59000

Explanation:

The working capital is the capital that a business uses in its daily operations. It should be noted that the working capital is calculated as the difference between the current assets and the current liabilities.

From the question, we are told that

Jones Corp. reported current assets of $199,000 and current liabilities of $140,000 on its most recent balance sheet. Therefore, the working capital will be:

= $199,000 - $140,000

= $59,000

If a monopolist raises its price:________
a) the quantity demanded decreases.
b) it raises the barriers to entry.
c) the quantity demanded increases.
d) the quantity demanded remains the same.

Answers

Answer:

a) the quantity demanded decreases

Explanation:

As we know that'

A monopolist creates a monopoly in the market as the firm is a sole producer for the entire market due to which it charges high prices plus it is a price taker that means it offers cheap quality products at a lesser price

But if monopolist increased its price so the quantity demanded declines as the purchasing power reduced

Therefore option a is correct

Travelwell manufactures and sells luggage and briefcases. Their marketing research indicates that durability is the attribute that consumers most desire in their luggage and briefcases. Travelwell now emphasizes durability in all of their promotional efforts. This strategy is intended to build brand equity.
a) true
b) false

Answers

Answer:

a) true

Explanation:

When we are talking about building brand equity, we are talking about increasing our customers' perception and value of our brand or company's name. Building brand equity emphasizes the brand itself over any specific product or service that our company offers. E.g. Rolls Royce is the most luxurious car manufacturer in the world, and they built brand equity upon luxury in all its vehicles, not one specific car.

In this case, Travelwell is emphasizing a characteristic that should apply to all its product line, not just one specific type of luggage.

This exit strategy allows the entrepreneur an opportunity to buy back venture capital stock at cost and an additional premium. a. buyback b. retract clause c. IPO d. exit clause

Answers

Answer:

A. Buyback

Explanation:

The exit strategy that provides the entrepreneur an opportunity to purchase back venture capital stock at cost and an additional premium is a Buyback

A buyback is when an entrepreneur buys its own shares in the stock market. It is a repurchase and minimizes/decreases the number of shares outstanding, which causes earnings per share to be inflated and, in many cases, the stock value also.

Which of the following industries is most likely to exhibit the characteristic of free entry? a. nuclear power b. municipal water and sewer c. dairy farming d. airport security

Answers

Answer:

c. dairy farming

Explanation:

Free entry can be defined as the situation in which business firms such as sellers of goods or service providers can enter into the market freely and start selling to consumers.

This ultimately implies that, there are no legal barriers or just a minimum barrier, if any for new firms starting the same business as others.

Hence, dairy farming is the industry which is most likely to exhibit the characteristic of free entry.

A diary farming is one of such industries that allows new agents to come into the business without any barrier because it simply involves the production of essential commodities such as milk, beef etc which are usually required on a large scale in an economy.

Creighton Construction ordered $200,000 worth of steel beams for a new project. The invoice listed trade discounts of 30/20/15. The Net Price = $95,200
A. True
B. False

Answers

Answer:

A. True

Explanation:

The trade discounts of 30/20/15 indicate that the discounts are deducted one after the other from the list price.

First, you calculate the price after the 30% discount from $200,000:

200,000*(1-0.3)=200,000*0.7= $140,000

Now, you have to calculate the new value after the 20% discount from $140,000:

140,000*(1-0.2)=140,000*0.8= $112,000

Then, you have to calculate the new value after the 15% discount from $1112,000:

112,000*(1-0.15)=112,000*0.85=$95,200

According to this, the Net Price is $95,200 and the statement is true.

Prepare a cost of goods manufactured schedule and a partial income statement based off the following information.
Cepeda Corporation has the following cost records for June 2017.
Indirect factory labor $4500 Factory utilities $400
Direct materials used $20,000 Depreciation, factory equipment $1,400
Work in process, 6/1/17 3,000 Direct labor $40,000
Work in process, 6/30/17 3,800 Maintenance, factory equipment $1,800
Finished goods, 6/1/17 5, 000 Indirect materials $2,200
Finished goods, 6/30/17 7,500 Factory manager’s salary $3,000
Instructions:
A) Prepare a cost of goods manufactured schedule for June 2017
B) Prepare an income statement through gross profit for June 2017 assuming sales revenue is $92,100.

Answers

Answer:

A. Cost of goods manufactured schedule for June 2017

Indirect factory labor                                     $4,500

Factory utilities                                                 $400

Direct materials used                                 $20,000

Depreciation, factory equipment                  $1,400

Maintenance, factory equipment                 $1,800

Factory manager’s salary                             $3,000

Indirect materials                                          $2,200

Add Opening Work in Process Inventory   $3,000

Less Closing Work in Process Inventory   ($3,800)

Cost of goods manufactured                     $32,500

B. Income statement  for June 2017

Sales Revenue                                                                 $92,100

Less Cost of Sales

Opening Finished Goods Inventory              $5,000

Add Cost of goods manufactured               $32,500

Less Closing Finished Goods Inventory      ($7,500)   ($30,000)

Gross Profit                                                                       $62,100

Explanation:

The cost of goods manufactured schedule include all manufacturing costs for the production period.

Income statement calculates the gross profit as Sales less Cost of Goods Sold.

During the first year of operations, Shapiro Tool accumulated the following manufacturing costs:

Raw materials purchased on account $12,000
Factory labor accrued 6,000
Incurred manufacturing overhead on account 4,000

Required:
Prepare separate journal entries for each manufacturing cost.

Answers

Answer:

Journal Entries are given below

Explanation:

                                                                DEBIT      CREDIT

Raw Material  purchase on account

Raw material                                          $12,000

Account payable                                                      $12,000

Factory Labor Accrued

Direct labor                                             $6,000

Wages payable                                                          $6,000

Manufacturing Overhead

Manufacturing Overhead                        $4,000

Account payable                                                       $4,000

The journal entries based on the details given are:

Date             Account Title                                        Debit                        Credit

XX-XXXX        Raw materials inventory                $12,000

                       Accounts Payable                                                            $12,000

Date              Account Title                                   Debit                        Credit

XX-XXXX      Factory Labor                            $6,000

                      Factory Wages Payable                                                   $6,000

Date              Account Title                                        Debit                     Credit

XX-XXXX      Manufacturing Overhead                  $4,000

                     Accounts Payable                                                               $4,000

Find out more at https://brainly.com/question/15610378.

_____ uses an iterative process that repeats the design, development, and testing steps as needed, based on feedback from users.

Answers

Answer: Rapid Application Development (RAD)

Explanation:

Rapid Application Development (RAD) is a method of developing software that tries more to develop a working model first and then adjusts as it receives feedback from users. It essentially is evolving every time because instead of planning for what is needed ahead of time, it simply makes a product and changes it as needed to fit the actual needs of the customers.

Answer: Rapid Application Development

Explanation: got it right on edgen

Fogerty Company makes two products, titanium Hubs and Sprockets. Data regarding the two products follow: Direct Labor-Hours per Unit Annual Production Hubs 0.60 15,000 units Sprockets 0.20 50,000 units Additional information about the company follows:
a. Hubs require $39 in direct materials per unit, and Sprockets require $18.
b. The direct labor wage rate is $12 per hour.
c. Hubs are more complex to manufacture than Sprockets and they require special equipment.
d. The ABC system has the following activity cost pools:
Estimated Activity Activity Cost Pool (Activity Measure) Overhead Cost Hubs Sprockets Total Machine setups (number of setups) $ 28,980 140 112 252 Special processing (machine-hours) $ 92,000 4,600 0 4,600 General factory (organization-sustaining) $ 89,000 NA NA NA
Required:
1. Compute the activity rate for each activity cost pool.
2. Determine the unit product cost of each product according to the ABC system. (Round intermediate calculations and final answers to 2 decimal places.)

Answers

Answer:

Fogerty Company

1. Computation of the activity rate for each activity cost pool:

a. Machine setups = Total machine setups overhead costs/total machine setups

= $28,980/252 = $115 per machine set up

b. Special processing = Total special processing overhead costs/total machine hours

= $92,000/4,600 = $20 per machine hour

c. General factory = $89,000/65,000 = $1.369 per unit produced

2. Determination of the unit product cost of each product using ABC system:

                                           Hubs              Sprockets

Total production costs   $825,640         $1,101,340

Units produced                 15,000               50,000

Unit product cost =          $55.04               $22.03

Explanation:

a) Data and Calculations:

Activity Cost Pool            Overhead      Hubs       Sprockets     Total

(Activity Measure)               Costs

Machine setups

 (number of setups)         $ 28,980        140              112            252

Special processing

 (machine-hours)             $ 92,000   4,600                 0          4,600

General factory

(organization-sustaining) $ 89,000         NA               NA            NA

Direct labor-hours per unit                   0.60             0.20

Total units produced                          15,000           50,000       65,000

Direct materials required per unit         $39                $18

Direct labor wage rate per hour            $12                 $12

b) Total direct labor-hours                 9,000            10,000        19,000

c) Activity rate for each activity cost pool:

1. Machine setups = Total machine setups overhead costs/total machine setups

= $28,980/252 = $115 per machine set up

2. Special processing = Total special processing overhead costs/total machine hours

= $92,000/4,600 = $20 per machine hour

3. General factory = Total general factory overhead costs divided by total units produced

= $89,000/65,000 = $1.3692 per unit produced

d) Overhead Allocation:

                                          Hubs             Sprockets          Total

Machine setups               $16,100            $12,880        $28,980

Special processing          96,000                 0                96,000

General factory                20,540             68,460          89,000

Total overhead costs   $132,640            $81,340      $213,980

e) Total costs per product

                                          Hubs               Sprockets             Total

Direct materials costs     $585,000         $900,000         $1,485,000

Direct labor costs            $108,000          $120,000           $228,000

Total overhead costs      $132,640             $81,340            $213,980

Total production costs   $825,640         $1,101,340         $1,926,980

Units produced                 15,000               50,000

Unit product cost =          $55.04               $22.03

f) Activity based costing system (ABC) is a costing technique that accumulates according to activity pools and allocates costs based on the activities carried out.  For example, the general factory overhead costs, could be allocated based on direct labour hours, machine hours, or total units of production.  It calculates the allocation rate based on the accepted activity pool.

A corporation produces a single product and has the following cost structure
Number of units produced each year 7000
Variable costs per unit
Direct materials 51
Direct labor 12
Variable manufacturing overhead 2
Variable selling and administrative expense 5
Fixed costs per year
Fixed manufacturing overhead.. 441000
Fixed selling expense 112000
The absorption costing unit product cost is:______.
A) $149 per unit
B) $65 per unit
C) $63 per unit
D) $128 per unit

Answers

Answer:

D) $128 per unit

Explanation:

The computation of the unit product cost using the absorption costing is shown below:

= Direct materials per unit + direct labor per unit + Variable manufacturing overhead per unit + fixed manufacturing overhead per unit

= $51 + $12 + $2 + ($441,000 ÷ 7,000 units)

= $128

We simply added the direct material, direct labor, variable manufacturing overhead per unit, and the fixed manufacturing overhead per unit

Metallica Bearings, Inc., is a young start-up company. No dividends will be paid on the stock over the next nine years because the firm needs to plow back its earnings to fuel growth. The company will pay a dividend of $17 per share 10 years from today and will increase the dividend by 3.9 percent per year thereafter. If the required return on this stock is 12.5 percent, what is the current share price? (Do not round intermediate calculations and round your answer to 2 decimal places, e.g., 32.16.)

Answers

Answer:

Price of the stock today = $67.15

Explanation:

The current price of the stock can be calculated using the constant growth model of DDM. The DDM values the stock based on the present value of the expected future dividends from the stock.

The formula for the price of the stock today under the constant growth model is,

P0 = D1 / (r - g)

Where,

D1 is the dividend expected to be paid next periodr is the required rate of returng is the growth rate in dividends

To calculate the price today, we use the dividend for the next period. Thus, we will use D11  to calculate the price of the stock at Year 10 and will discount it back to today to calculate the price today.

P10 = 17 * (1+0.039) / (0.125 - 0.039)

P10 = $218.0617284

Price of the stock today = 218.0617284 / (1+0.125)^10

Price of the stock today = $67.15

1. The Troller Corporation’s common stock has a beta of 1.15. If the risk-free rate is 3.5 percent and the expected return on the market is 11 percent, what is the company’s cost of equity capital?

Answers

Answer:

Cost of equity capital is 0.12125 or 12.125%

Explanation:

The cost of equity capital or the required rate of return is the minimum rate of return expected by the investors to invest in the stock of the company. The cost of equity capital can be calculated using the CAPM equation. The formula for CAPM is,

r = rRF + Beta  *  (rM - rRF)

Where,

r is the cost of equity capital or required rate of returnrRF is the risk free raterM is the return on Market

r = 0.035 + 1.15 * (0.11 - 0.035)

r = 0.12125 or 12.125%

Setrakian Industries needs to raise $96.2 million to fund a new project. The company will sell bonds that have a coupon rate of 6.04 percent paid semiannually and that mature in 30 years. The bonds will be sold at an initial YTM of 6.85 percent and have a par value of $2,000. How many bonds must be sold to raise the necessary funds

Answers

Answer:

53,597   Bonds

Explanation:

The first is to determine how much each bond of $2,000 face value is sold using the excel pv function below:

=-pv(rate,nper,pmt,fv)

rate is the yield to maturity which is 6.85% divided by 2

nper is the number of semiannual coupons the bond would pay i.e 30*2

pmt is the amount of semiannual coupon i.e $2,000*6.04%*6/12=60.4

fv is the face value of $2,000 per bond

=-pv(6.85%/2,60,60.40,2000)= 1,794.86  

a bond is $ 1,794.86  

number of bonds=$96,200,000/$1,794.86= 53,597  

Zapper has beginning equity of $279,000, net income of $62,000, dividends paid of $51,000 and stockholder investments of $17,000. Its ending equity is:

Answers

Answer:

$307,000

Explanation:

Equity is the remaining value of the owner;s interest in a company after all liabilities have been settled.

It can also be defined as the capital contributed by the owners and the attributable profit or losses after a trading period that is retained in the entity.

The net income and the stockholder investment , being an inflow ,will be added to the beginning equity while the dividends paid being an outflow is deducted.

Workings

Ending equity = Beginning equity + net income +Stockholder investment  - Dividends paid

=279,000+62,000+17,000-51,000

307,000

At Hodgson​ Corporation, direct materials are added at the beginning of the process and conversions costs are uniformly applied. Other details​ include: Beginning WIP direct materials $ 38 comma 000 Beginning WIP conversion costs ​$20,250 Costs of materials added $ 393 comma 100 Costs of conversion added ​$271,125 WIP beginning​ (50% for​ conversion) 20 comma 200 units Units started 120 comma 500 units Units completed and transferred out 106 comma 700 units WIP ending​ (60% for​ conversion) 34 comma 000 units What is the cost per equivalent unit for direct​ materials? (Round your final answer to the nearest​ cent.)

Answers

Answer:

$2.79 per unit

Explanation:

Given that :

Beginning WIP direct materials                   $ 38, 000

Beginning WIP conversion costs                 ​$20,250

Costs of materials added                              $ 393, 100

Costs of conversion added                           $271,125

WIP beginning​ (50% for​ conversion)            20,200 units

Units started                                                   120,500 units

Units completed and transferred out           106,700 units

WIP ending​ (60% for​ conversion)                  34,000 units

We are to find the cost per equivalent unit for direct​ materials? (Round your final answer to the nearest​ cent.)

Let first calculate the  total equivalent units for direct materials which is:

= Units completed and transferred out   + WIP ending

= (106,700 + 34000) units

= 140700 units

The cost per equivalent unit for direct​ materials = Costs of materials added (a)/ equivalent number of unit (b)

The cost per equivalent unit for direct​ materials = $ 393, 100/140700 unit

The cost per equivalent unit for direct​ materials = $2.79 per unit

At the start of the current year, Blue Corporation (a calendar year taxpayer) has accumulated E & P of $100,000. Blue's current E & P is $60,000, and at the end of the year, it distributes $200,000 ($100,000 each) to its equal shareholders, Pam and Jon. Pam's stock basis is $11,000, Jon's stock basis is $26,000. How is the distribution treated for tax purposes?

Answers

Answer:

Pam and Jon's dividend income = $80,000 each

[ ($100000 Accumulated E&P + $60000 current E&P ) / 2] = $80,000

Statement of distribution for shareholders for tax purpose

                                            Pam           Jon

Total distribution            $100,000    $100,000

Less: Dividend income   $80,000     $80,000

                                        $20,000    $20,000

Less: Stock basis            $11,000       $26,000

Capital gain                     $9,000           $0

Therefore, Pam has a taxable gain of $9000 which reduces the stock basis to $0, whereas Jon has not any taxable gain but the stock basis has reduced to $6000 [$26000 - $20000]

"Reginald greets and chats with his regular customers every morning when they come in for coffee. He offers them tastes of anything special he is cooking that day, and has a database with their birthdays, offering regulars a free meal on their birthday. Reginald knows his regular customers create repeat business and: "

Answers

Answer:

spread positive word of mouth

Explanation:

Reginald knows his regular customers create repeat business and spread positive word of mouth. This means that the repeat customers leave happy and tell their friends about the great experience they had at Reginald's restaurant. This creates enthusiasm in the repeat customers' friends which in term causes them to go to Reginald's business and try the food. This creates more repeat customers and increased profitability for Reginald's business.

Laurel, Inc., and Hardy Corp. both have 7 percent coupon bonds outstanding, with semiannual interest payments, and both are priced at par value. The Laurel, Inc., bond has four years to maturity, whereas the Hardy Corp. bond has 15 years to maturity. If interest rates suddenly rise by 2 percent, what is the percentage change in the price of these bonds

Answers

Answer:

Laurel bond % change = -6.6%

Hardy bond % change = -16.3%

Explanation:

current bond price $1,000

interest rate 7%

Laurel bond matures in 4 years, 8 semiannual payments

Hardy bonds matures in 15 years, 30 semiannual payments

if market interest increases to 9%

Laurel bond:

$1,000 / (1 + 4.5%)⁸ = $703.19

$35 x 6.59589 (annuity factor, 4.5%, 8 periods) = $230.86

market price = $934.05

% change = -6.6%

Hardy bond:

$1,000 / (1 + 4.5%)³⁰ = $267.00

$35 x 16.28889(annuity factor, 4.5%, 30 periods) = $570.11

market price = $837.11

% change = -16.3%

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