On December 31, 2019, the unadjusted credit balance of the Allowance for Overvaluation of Inventories: Hope Branch ledger account in the accounting records of the home office of Farah Company was $60,000. The home office of Farah ships merchandise to the branch at a markup of 20% on billed price. For the fiscal year ended December 31, 2019, the branch had reported a net loss (based on billed prices of merchandise shipped from home office) of $18,400 and ending inventories (all received from home office) of $132,000 at billed prices.

Required:
Prepare journal entries for the home office of Farah Company on December 31, 2019, to record the foregoing information.

Answers

Answer 1

Answer:

                                Journal entries

Date           Particulars                                    Debit         Credit

31, Dec 19  Investment in Branch Office     $132,000

                         To Inventories                                         $110,000

                         To Allowance for Overvaluation of        $20,000

                         Inventories

31, Dec 19    Profit and loss                          $18,400

                           To Investment in Branch Office            $18,400

31, Dec 19     Allowance for Overvaluation   $10,000

                     of Inventories

                           To Realized Gross Profit: Branch Sales  $10,000

Workings

1. Unrealized Inter-company Inventory Profit = (132,000/120) * 20 = $22,000

Shipment to Branch = 132,000 - 22,000 = $110,000

2. Unrealized Inter-company Inventory Profit = (60,000/120) * 2 = $10,000


Related Questions

Diamond Boot Factory normally sells its specialty boots for $22 a pair. An offer to buy 120 boots for $18 per pair was made by an organization hosting a national event in Norfolk. The variable cost per boot is $8, and special stitching will add another $2 per pair to the cost. Determine the differential income or loss per pair of boots from selling to the organization.

Answers

Answer:

Differential income = $960

Explanation:

In a special order decision , the offer should be accepted if the sales revenue from the order is greater than the relevant costs of the special orders.

The relevant costs of the special order = variable cost + additional cost of special stitching machine

                                                                                          $

Sales revenue    (120× $18)                                          2,160      

The relevant costs of the special order

= (120×8) + (120×2)                                                       (1,200)

Differential income                                                         960

The price of a dozen eggs falls from $3 to $2.70. In response to this price change, the quantity supplied of eggs falls from 150,000 dozen eggs to 125,000 dozen eggs. What is the price elasticity of supply for eggs

Answers

Answer:

Price elasticity of supply=1.67

Explanation:

Price elasticity of supply is a measure of the degree of responsive of supply to a change in price . It is computed using the formula below:

% change in Quantity supply/% change in price

% change in Quantity supply= 125,000-150,000/150,000× 100=16.67%

% change in price = (2.70-3.00)/3.00× 100= 10.00%

Price elasticity of supply = 16.67/10.00=1.67

Price elasticity of supply=1.67

Determine if there was a percent increase or decrease in the number of trench coats sold, and by how much. (Round your answer to the nearest tenth.)

a.

The percentage of trench coats sold decreased by 0.8%.

b.

The percentage of trench coats sold increased by 0.8%.

c.

The percentage of trench coats sold decreased by 23.3%.

d.

The percentage of trench coats sold increased by 23.3%.

Answers

Answer:

D. increase of 23.3%, right on edge

Explanation:

to find the percentage increase, first you need to substract the final from the initial, then divide the difference by the initial, then multiply your answer by 100 to get the percentage

in this case, the final is 127, and the initial is 103

127 - 103 = 24

24 ÷ 103 = 0.233

0.233 x 100 = 23.3%

Answer:

✅ D. The percentage of trench coats sold increased by 23.3%.

The normal distribution is an appropriate model​ of: A. system reliability where components are connected in parallel. B. the full cost view of maintenance. C. the high initial failure rates of​ product, machine, or processes. D. the MTBF distribution of​ products, machines, or processes that have​ "settled in." E. system reliability where components are connected in series.

Answers

Answer:

The correct answer is the option D: the MTBF distribution of products, machines, or processes that have "settled in".

Explanation:

To begin with, the term of "normal distribution" refers to statistic model used in the field of probabilities and the most common characteristics are that they have a standard deviation of 1 and are all symmetrical. In the proper graphic the form of a normal distribution will be the one of a curve bell. Therefore that it is regularly seen in as an appropiate model of MTBF distribution regarding maintenance of products, machines or processes. Moreover, this distribution also known as Gaussian is motivated by the Central Limit Theorem.

The Peoria Supply Company sells for $30 one product that it purchases for $20. Budgeted sales in total dollars for next year are $720,000. The sales information needed for preparing the July budget follows:

Month Sales Revenue
May $30,000
June 42,000
July 51,000
August 54,000

Account balances at July 1 include these:

Cash $20,000
Merchandise inventory 18,000
Accounts receivable (sales) 23,000
Accounts payable (purchases) 12,000

The company pays for one-half of its purchases in the month of purchase and the remainder in the following month. End-of-month inventory must be 50 percent of the budgeted sales in units for the next month. A 2 percent cash discount on sales is allowed if payment is made during the month of sale. Experience indicates that 50 percent of the billings will be collected during the month of sale, 40 percent in the following month, 8 percent in the second following month, and 2 percent will be uncollectible. Total budgeted selling and administrative expenses (excluding bad debts) for the fiscal year are estimated at $180,000 , of which one-half is fixed expense (inclusive of a $20,000 annual depreciation charge). Fixed expenses are incurred evenly during the year. The other selling and administrative expenses vary with sales. Expenses are paid during the month incurred.

Required:
a. Prepare a schedule of estimated cash collections for July.
b. Prepare a schedule of estimated July cash payments for purchases.
c. Prepare schedules of July selling and administrative expenses, separately identifying those requiring cash disbursements.

Answers

Answer:

The Peoria Supply Company

a. Schedule of Estimated Cash Collections:

Cash collections:                   July      

50% sales month              $25,500

less 2% cash discount             (510)

40% following month          16,800

8% second month                2,400

Total collections               $44,190

b. A Schedule of Estimated July Cash Payments for Purchases

                                      June         July

Sales                         $42,000    $51,000

Ending inventory         18,000*    27,000

Beginning inventory   21,000      18,000*

Estimated Purchases 39,000    60,000

Payment for purchases:

50% purchase month              $30,000

50% following month                 19,500

Total payment for purchases $49,500

c. Selling and administrative expenses

Non-Cash expenses:

Depreciation expense $1,667

Cash disbursements:

Other fixed costs          5,333

Variable costs               6,375

Total costs                 $13,375

Explanation:

a) Data and Calculations:

Selling price per product = $30

Purchase cost per product = $20

Total sales dollars for next year = $720,000

Month Sales Revenue

May         $30,000

June          42,000

July            51,000

August     54,000

July 1:

Cash balance = $20,000

Merchandise inventory $18,000

Accounts receivable (sales) 23,000

Accounts payable (purchases) 12,000

Ending inventory = $27,000 ($54,000 * 50%)

Ending inventory = 50% of next month's budgeted sales

Selling and administrative expenses (excluding bad debts) for the year = $180,000

Fixed costs = $90,000

Depreciation    20,000

Cash fixed costs = $70,000

Monthly fixed costs = $5,833

Variable costs = $90,000

Variable costs per sales dollars = $90,000/$720,000 = $0.125

Cash variable cost for July $0.125 * $51,000 = $6,375

a. Schedule of Estimated Cash Collections:

Cash collections:                May        June         July       August

                                      $30,000 $42,000   $51,000  $54,000

50% sales month             15,000    21,000    25,500     27,000

less 2% cash discount        (300)       (420)        (510)         (540)

40% following month                                      16,800     20,400

8% second month                                            2,400        3,360

2% Uncollectible

You are long 30 gold futures contracts, established at an initial settle price of $1,542 per ounce, where each contract represents 100 troy ounces. Your initial margin to establish the position is $12,000 per contract and the maintenance margin is $11,200 per contract. Over the subsequent four trading days, gold settles at $1,531, $1,527, $1,537, and $1,547, respectively. Compute the balance in your margin account at the end of each of the four trading days, and compute your total profit or loss at the end of the trading period. Assume that a margin call requires you to fund your account back to the initial margin requirement. For days in which a deposit is necessary, give the margin balance after the required deposit

Answers

Answer:

The solutions is given in the attached figure

Explanation:

The values are calculated using the appropriate formulas in Excel. The formulas are as indicated in the attached figure.

As the Consumer Price Index increases, the value of money a. falls, so people hold less money to buy the goods and services they want. b. falls, so people hold more money to buy the goods and services they want. c. rises, so people hold more money to buy the goods and services they want. d. rises, so people hold less money to buy the goods and services they want.

Answers

Answer:

D. falls, so people hold more money to buy the goods and services they want.

Explanation:

In the case when the consumer price index rises, so the value of the money declines as the people would hold more money in order to purchase the goods and services what actually they want

Also it shows an inverse relationship between the consumer price index and the value of money i.e. if one thing is increased the other thing would decrease and vice versa

Therefore the option d is correct

When the interest rate is above the equilibrium level, a. the quantity of money that people want to hold is less than the quantity of money that the Federal Reserve has supplied. b. people respond by buying interest-bearing bonds or by depositing money in interest-bearing bank accounts. c. bond issuers and banks respond by lowering the interest rates they offer. d. All of the above are correct.

Answers

Answer:

D

Explanation:

When interest rate is above the equilibrium level, people would be less willing to hold cash. Instead they would prefer to save or invest in  interest-bearing bonds. This is because as a result of the higher interest rate, interest paid on their deposit and investment would be higher.

As a result of the increase in savings, there would be an increase in the supply of loanable funds over demand for loanable funds. This would lead to a reduction in interest rate until equilibrium interest rate is reached.

SAP Inc. received a $1.5 million grant under its Small Business Innovation program. SAP invested the grant money and developed a system to remove metal contaminants from storm water in shipyards. The firm estimates that each shipyard spends $500,000 a year on storm water clean-up efforts. If SAP is able to sign up and retain four shipyards in the first year onwards, what is the present value (PV) of the project (net of investment) if the cost of capital for SAP is 14% per year

Answers

Answer: $12,785,714

Explanation:

Present value of project:

= Revenue / Cost of capital

= (500,000 * 4 shipyards) / 14%

= $14,285,714

Net of investment:

= 14,285,714 - 1,500,000

= $12,785,714

I need Public Administration introdution please about half a page​

Answers

Answer:

u a opp now

Explanation:

At the end of the first year of operations, Meacham's balance sheet showed the following account balances: Accounts Receivable, $13,400; Inventory, $9,400; and Accounts Payable, $14,650. The company's income statement reports net income of $37,400, including depreciation expense of $10,400. Using only the given information, compute Meacham's net cash flow from operating activities using the indirect method.

Answers

Answer:

$39,650

Explanation:

Compute Meacham's net cash flow from operating activities using the indirect

Using this formula

Net cash flow from operating activities=Net income-Accounts Receivable-Inventory+Accounts Payable+depreciation expense

Let plug in the formula

Net cash flow from operating activities=$37,400 - $13,400 - $9,400 + $14,650 + $10,400

Net cash flow from operating activities= $39,650

Therefore Meacham's net cash flow from operating activities using the indirect is $39,650

Which of the following best describes the purpose of INSURANCE?
Group of answer choices

Insurance prevents accident and injury to insured individuals

Insurance protects individuals from financial loss.

Insurance helps pay your car payments.

Insurance is an emergency savings plan

Answers

Answer:

I think B

Explanation:

Insurance in short term is something that helps people protect themselves from losing money. So financial losses can be money.

P Corporation acquires all of S Company's voting stock. At the date of acquisition, the fair value of S Company's long-term debt is $100 greater than its book value. The debt has a 5-year remaining life at the date of acquisition. When consolidating S Company's financial statements for the first year following acquisition, how will eliminating entry (O) affect long-term debt and interest expense

Answers

Answer:

$20 debit to long-term debt, $20 credit to interest expense

Explanation:

Based on the information given the eliminating entry that will affect the long-term debt and interest expense is to DEBIT LONG-TERM DEBT with the amount of $20 and CREDIT INTEREST EXPENSE with the amount of $20

Debit long-term debt $20

Credit Interest expense $20

Calculated as:

Fair value of S Company's long-term debt/Remaining life at the date of acquisition

=$100/5years

=$20

Baker Company, an Ohio company that sells a branded product regionally to retail customers in Midwest. It normally sells its product for $40 per unit; however, it has received a one-time offer from a private-brand company on the West Coast to buy 1,000 units at $25 per unit. Even though the company has excess capacity to produce the units, the president of the company immediately rejected the offer; however, the chief accountant stated that it might be a profitable opportunity for the company, even though $25 is below its unit cost of $28, calculated as follows:

Cost
Direct material $12.00
Direct labor      8.00
Depreciation and other fixed costs      6.00
Total unit cost $26.00

Calculate the net advantage (disadvantage) of accepting the special order:

a. $5,000
b. ($5,000)
c. $25,000
d. ($25,000)

Answers

Answer:

Effect on income= $5,000 increase

Explanation:

Giving the following information:

One-time offer:

1,000 units at $25 per unit.

Because it is a special offer and there is unused capacity, we will not take into account the fixed costs.

Unitary cost= 12 + 8= $20

Effect on income= 1,000*(25 - 20)

Effect on income= $5,000 increase

For a given product demand, the time-series trend equation is 53 - 4 x. The negative sign on the slope of the equation:
a. is a mathematical impossibility.
b. is an indication that the forecast is biased, with forecast values lower than actual values.
c. is an indication that product demand is declining.
d. implies that the coefficient of determination will also be negative.
e. implies that the cumulative error will be negative.

Answers

Answer: is an indication that product demand is declining.

Explanation:

The negative sign on the slope of the time-series trend equation simply explains that the product demand is declining.

A negative slope indicates that two variables are negatively related which implies that when the value of x increases, rhen the value of y decreases, and vice versa. When putting this in a graph, the line falls when the line that's on the line graph shifts from left to right.

The correct option is C

Tarrant Corporation was organized this year to operate a financial consulting business. The charter authorized the following stock: common stock, $19 par value, 12,900 shares authorized. During the year, the following selected transactions were completed: a. Sold 7,000 shares of common stock for cash at $38 per share. b. Sold 2,600 shares of common stock for cash at $43 per share. c. At year-end, the accounts reflected income of $7,200. No dividends were declared.

Answers

Solution :

                                      Tarrant Corporations

First of all let us prepare the Journal Entries

1. Cash     (7000 x 38)                                     266,000

  Common stock (7000 x 19)                                                       133,000

  Paid in capital in excess of stated value

  common stock   (7000 x 19)                                                      133,000

2. Cash   (2600 x 43)                                      111,800

   common stock  (2600 x 19)                                                       49400

   Paid in capital in excess of stated value

     Common stock (2600 x 24)                                                    62400

3. Income summary                                        7000

    Retained earing                                                                         7000

                        Tarrant corporation

Balance sheet - shareholder's section

Share holder's equity

Contributed capital

$ 19 par, issued and outstanding 9600 shares   =  182400

Paid in capital in excess of par                                 196800

Total contributed capital                                            379200

Retained earnings                                                          7200

Total shareholder's equity                                          372,000                              

A1 Corp. uses the FIFO method for its process costing calculations. Beginning inventory in the mixing processing center consisted of 5,000 units, 65% complete with respect to conversion costs. Ending work in process inventory consisted of 4,000 units, 50% complete with respect to conversion costs. If 19,000 units were transferred to the next processing center during the period, the equivalent units for conversion costs would be:

Answers

Answer:

17,750 units

Explanation:

Calculation of equivalent units for conversion costs - FIFO

To finish Opening Work in Process  (5,000 units x 35%)            1,750

Started and Completed [(19,000 units  - 5,000 units) x 100%]  14,000

Ending Work in Process (4,000 units x 50%)                              2,000

Equivalent units of production                                                     17,750

therefore,

the equivalent units for conversion costs would be 17,750 units

THESE ARE TRUE OR FALSE!! PLEASE HELP!!
1. A goal in life that is fulfilled through a job is called an occupation.
2. The process of studying careers, assessing yourself, and making decisions about the future
is called career planning.
3. Career planning begins when you make decisions about your interests and the occupation
you want to have someday.
4. Studying careers is continuous because new career opportunities come along regularly.
5. School libraries should be avoided in career planning.
6. Newspaper help wanted ads are interesting but of little value in career planning.
7. In career planning, you should contact both government employment offices and private
employment agencies.
8. Career information interviews can be done naturally without any advance preparation.
9. The willingness and ability of workers to move where jobs are available is called mobility.
10. A natural, in-born aptitude to do certain things is an ability.

Answers

The answer is true !!!!!!!

Oriole Company incurs these expenditures in purchasing a truck: cash price $26,070, accident insurance (during use) $1,910, sales taxes $1,350, motor vehicle license $260, and painting and lettering $1,960. What is the cost of the truck?

Answers

Answer:

$29,380

Explanation:

Calculation of cost of truck for Oriole company.

Cost of truck

Cash price

$26,070

Sales taxes

$1,350

Painting and lettering

$1,960

Total cost of truck

$29,380

Please note that insurance cost and motor vehicle license are revenue expenditures and are ignored while computing the cost of the truck.

Which one of the following bank accounts will you choose for a savings account? Bank A: An account that pays 8% nominal interest (APR) with daily (365-day) compounding. Bank B: An account that pays 8% nominal interest (APR) with annual compounding. Bank C: An account that pays 7% nominal interest (APR) with daily (365-day) compounding. Bank D: An account that pays 7% nominal interest (APR) with monthly compounding.

Answers

Answer:

bank a

Explanation:

to determine the appropriate bank to choose for a savings account, we have to calculate the effective annual interest rate. the bank with the highest effective annual interest rate would be chosen

Effective annual rate = (1 + APR / m ) ^m - 1

M = number of compounding

Bank A =  [ 1 + (0.08/365)^365 - 1 = 8.32%

Bank B = 8%

Bank C =  [ 1 + (0.07/365)^365 - 1 = 7.25%

Bank D =  [ 1 + (0.07/12)^365 - 1 =7.23%

Bank A has the highest effective annual rate and would be chosen

You have $100,000 in your retirement fund that is earning 5.5 percent per year, compounded quarterly. a. How many dollars in withdrawals per month would reduce this nest egg to zero in 20 years

Answers

Answer:

$680

Explanation:

The computation of the dollars in withdrawals per month that decrease this nest egg to zero in 20 years is shown below;

As we can see in the attached image that the $100,000 would be in the retirement fund so in 20 years, the withdrawals per month is $680 that decrease the nest egg to zero

Therefore the same would be considered

Calculate the annual cash flows of a $2 million, 10-year fixed-payment deferred annuity earning a guaranteed 8 percent per year if annual payments are to begin at the end of the sixth (6th) year.

Answers

Answer:

$437,946.42

Explanation:

Present Value of Deferred Annuity = $2,000,000

Value at the end of Year 5 = $2,000,000*(1.08)^5

Value at the end of Year 5 = $2,938,656.15

Calculation of Annual Payment from Annuity using the TVM

Annual payment = PMT [PV, FV, N, I]

Annual payment = PMT [2,938,656.15, 0, 10, 0.08]

Annual payment = $437,946.42

So, the Annual Payment from annuity is $437,946.42.

Jacques lives in Chicago and runs a business that sells pianos. In an average year, he receives $701,000 from selling pianos. Of this sales revenue, he must pay the manufacturer a wholesale cost of $420,000; he also pays wages and utility bills totaling $247,000. He owns his showroom; if he chooses to rent it out, he will receive $9,000 in rent per year. Assume that the value of this showroom does not depreciate over the year. Also, if Jacques does not operate this piano business, he can work as a financial advisor, receive an annual salary of $32,000 with no additional monetary costs, and rent out his showroom at the $9,000 per year rate. No other costs are incurred in running this piano business.
What are Raphael's explicit costs of selling pianos?
1) The salary Raphael could earn if he worked in an accounting firm.
2) The wages and utilty bills that Raphael pays.
3) The wholesale cost for pianos that Raphael pays the manufacturer.
4) The rental income Raphael could receive per year if he chose to rent his showroom out.

Answers

What is this omg

I didn't saw a question like this

On November 1 of the current year, Rob Elliot invested $30,000.00 of his cash to form a corporation, GGE Enterprises Inc., in exchange for shares of common stock. No other common stock was issued during November or December. After a very successful first month of operations, the retained earnings as of November 30 were reported at $5,000.00. After all transactions have been entered into the accounting equation for the month of December, the ending balances for selected items on December 31 follow. On that date, the financial statements were prepared. The balance sheet reported total assets of $55,650.00 and total stockholders' equity of $38,000.00.
Cash Supplies Land Accounts Payable Common Stock Retained Earnings Dividends Fees Earned Wages Expense Rent Expense Supplies Expense Utilities Expense Miscellaneous Expense
? $8,600.00 $16,500.00 ? ? $5,000.00 $5,750.00 $26,750.00 $6,400.00 ? $4,650.00 $1,265.00 $460.00
Review the following questions. Indicate which financial statement(s) report the desired information. Enter the amount reported on the financial statement. (Select "Yes" or "No")
Balance Sheet Income Statement Retained Earnings Statement Amount
1. What is the amount reported for total liabilities and stockholders' equity on December 31? $
2. What is the retained earnings amount reported on December 31? $
3. How much does GGE Enterprises Inc. owe to its creditors? $
4. How much cash is being held by GGE Enterprises Inc.? $
5. By what amount did retained earnings increase or decrease during the period? $
6. What is the amount of profit or loss during December? $
7. What were the total expenses for December? $
8. How much was paid for rent? $

Answers

Answer:

GGE Enterprises Inc.

1a. The amount reported for total liabilities is:

= $17,650

1b. The amount reported for stockholders' equity is:

= $38,000

2. Retained earnings reported on December 31 is:

= $8,000

3. Total amount that GGE Enterprises owes to its creditors is:

= $17,650

4. The cash being held by GGE Enterprises Inc. is:

= $30,550

5. The retained earnings increased by $3,000 during the period.

6. The amount of profit during December is:

= $8,750

7. The total expenses for December is:

= $18,000

8. The amount paid for rent was:

= $5,225

Explanation:

a) Data and Calculations:

Total assets = $55,650

Total stockholders' equity = $38,000

Total liabilities = $17,650 ($55,650 - $38,000)

Account Titles                    Debit          Credit

Cash                           $30,550.00

Supplies                          8,600.00

Land                              16,500.00

Accounts Payable                             $17,650.00

Common Stock                                  30,000.00

Retained Earnings                               5,000.00

Dividends                      5,750.00

Fees Earned                                   $26,750.00

Wages Expense         $6,400.00

Rent Expense               5,225.00

Supplies Expense        4,650.00

Utilities Expense           1,265.00

Miscellaneous Expense 460.00

Total                        $79,400.00   $79,400.00

Cash = $30,550 (Total assets - Supplies - Land)

Rent expense =$5,225  ($79,400 - $74,175

Common stock = $30,000

Accounts payable = Total assets - Owners' equity

= $17,650 ($55,650 - $38,000)

Net income:

Fees Earned                                   $26,750.00

Wages Expense         $6,400.00

Rent Expense               5,225.00

Supplies Expense        4,650.00

Utilities Expense           1,265.00

Miscellaneous Expense 460.00     18,000.00

Net income                                     $8,750.00

Dividends                                        (5,750.00)

Retained earnings, November 30  5,000.00

Retained earnings, December 31 $8,000.00

1a. The amount reported for total liabilities is:

= $17,650 ($55,650 - $38,000)

1b. The amount reported for stockholders' equity is:

= $38,000 ($30,000 + $8,000)

2. Retained earnings reported on December 31 is:

= $8,000

3. Total amount that GGE Enterprises owes to its creditors is:

= $17,650

4. The cash being held by GGE Enterprises Inc. is:

= $30,550

5. The retained earnings increased by $3,000 during the period.

6. The amount of profit during December is:

= $8,750

7. The total expenses for December is:

= $18,000

8. The amount paid for rent was:

= $5,225

A series of 10 end-of-year deposits is made that begins with $5,000 at the end of year 1 and decreases at the rate of $300 per year with 12% interest.
a) What amount could be withdrawn at t = 10? $
Round entry to the nearest dollar. Tolerance is ±4.
b) What uniform annual series of deposits (n = 10) would result in the same accumulated balance at the end of year 10? $
Round entry to the nearest dollar. Tolerance is ±4.

Answers

Answer:

a) The amount that could be withdrawn at t = 10 is $68,872.

b) The uniform annual series of deposits is $3,925.

Explanation:

a) What amount could be withdrawn at t = 10? $ Round entry to the nearest dollar. Tolerance is ±4.

Note: See the attached excel for the calculation of the future value in year 10.

From the attached excel file, we have:

Future value in year 10 = $68,872

Therefore, the amount that could be withdrawn at t = 10 is $68,872.

b) What uniform annual series of deposits (n = 10) would result in the same accumulated balance at the end of year 10? $ Round entry to the nearest dollar. Tolerance is ±4.

To calculate the uniform annual series of deposits, we use the formula for calculating the future value of ordinary annuity for as follows:

FV = M * (((1 + r)^n - 1) / r) ................................. (1)

Where,

FV = Future value of the amount deposited in after 10 years = $68,872

M = Uniform annual series of deposits = ?

r = Interest rate = 12%, or 0.12

n = number of year = 10 years

Substituting the values into equation (1) and solve for M , we have:

$68,872 = M * (((1 + 0.12)^10 - 1) / 0.12)

$68,872 = M * 17.5487350695351

M = $68,872 / 17.5487350695351

M = $3,925

Therefore, the uniform annual series of deposits is $3,925.

KrAmerica Jewelers sold a necklace to George on a layaway plan. George paid a portion of the price and agreed to make additional payments over six months. The necklace was to remain in the possession of KrAmerica until payment was fully made. A burglary occurred at KrAmerica and the necklace along with other items were stolen. KrAmerica argued that George must bear the risk of loss. George sought recovery of the full value of the necklace. Explain who shall prevail for each claim.

Answers

Answer:

- KrAmerica will bear the risk of the loss

- George will not get full recovery for the value of the necklace

Explanation:

George only made some payments for the necklace and he had not taken possession of it yet. So the risk for the loss is with KrAmerica since they are the current owners of the necklace.

George was only to take possession of the necklace when payment was completed.

On the other hand George is seeking full recovery of the value of the necklace.

He has only made a part payment on the necklace, so he is not entitled to get the full value of the necklace.

Only the amount he has paid will be refunded to him.

Sheridan Company had these transactions pertaining to stock investments: Feb. 1 Purchased 2160 shares of Ayayai Company (10%) for $55080 cash. June 1 Received cash dividends of $2 per share on Ayayai stock. Oct. 1 Sold 1170 shares of Ayayai stock for $31590. The entry to record the purchase of the Ayayai stock would include a debit to Stock Investments for $49572. debit to Investment Expense for $5508. debit to Stock Investments for $55080. credit to Cash for $49572.

Answers

Answer: debit to Stock Investments for $55,080.

Explanation:

As this is an investment in another company, it will count as an asset which means that when it increases, the account will have to be debited. It will therefore be debited for $55,080 to show the investment.

Cash will decrease by the same amount which means that it will have to be credited because assets are credited when they decrease.

Dr Stock Investments      $55,080

Cr Cash                                               $55,080

Principal Printing produces custom labels and stationery for companies. In conducting CVP analysis of its Personalized Package, management decided to determine how many of the packages would need to be sold in order to justify continuing the product line. Management determined that fixed costs direct related to this particular product amounted to $54,000 annually. Principal reported $240,000 of gross sales related to this product and variable product costs of $180,000. Assuming that each Personalized Package sells for $12 per unit, what is the minimum amount of total sales dollars of Personalized Packages that Principal needs in order to justify the product line

Answers

Answer:

18,000 personalized packages

Explanation:

Profit-volume ratio = ($240,000 - $180,000) / $240,000

Profit-volume ratio = 0.25

Profit-volume ratio= 25%

Break-Even-Point = $54,000 / 25%

Break-Even-Point = 216,000

The minimum personalized packages that needs to sell to break even:

= Break-Even-Point /  Personalized Package sales per unit

= 216,000 / $12

= 18,000 personalized packages

Which situation best describes an oligopoly?
A. A city government selects one company to provide clean water for
its residents.
B. A large oil company buys all of its competitors and shuts them
down permanently.
C. A group of vendors compete to sell the same drinks to fans at a
baseball game.
D. A few large airlines work together to set high prices and eliminate
new competitors.

Answers

D - a large airlines work together to set high prices and eliminate

3. Why do you think people have so many problems making choices?

Answers

Answer: Most of the time it can be due to lack of sincerity and they don’t really know if that choice Will affect them in a way they might not like. It doesn’t always necessarily mean they have many problems making choices, but it can be that they have too much to risk to they take their time in picking a choice. It’s better to let the person have time so that way they don’t feel rushed, because at the end of the day the choice they choose will affect them in either a good way or in a bad way.

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