On February 1, 2018, Bell Co. decides to invest excess cash of $16,800 by purchasing a Grant, Inc. bond at face value. Art year-end, December 31, 2018, the fair value of the Grant bond was $19,600. The investment is categorized as a trading debt investment. Required: a. Journalize the transactions for Bell's investment in Grant, Inc. for 2018. b. In what category and at what value would Bell report the asset on the December 31, 2018, balance sheet? In what account would the market price change in Grant's bond be reported, if at all? c. What was the net effect of the investment on Bell's net income for the year ended December 31, 2018?

Answers

Answer 1

Answer:

Explained below

Explanation:

1. Journal Entry

                                                 DEBIT         CREDIT

Debt Investment                     $16,800

Cash                                                              $16,800

2.

It will be categorized as available for sale  trading debt investment

Face value = $16,800

Market value = $19,600

Unrealized gain(19,600-16,800)  = $2,800

Debit investment are reported at market value in the balance sheet

The Unrealized gain will be shown in other comprehensive income and as a component of accumulated other comprehensive income in the equity section of the balance sheet.

3.

The net effect of the investment on Bell's on net income is $2800 and unrealized holding gain in other comprehensive income


Related Questions

When Deer Valley Resort Co. (DVRC) was developing its ski resort in the Wasatch Mountains near Park City, Utah, it sold parcels of land in the resort village to third parties. Each sales contract reserved the right of approval over the conduct of certain businesses on the property including ski rentals. For fifteen years, DVRC permitted Christy Sports, LLC, to rent skis in competition with DVRC's ski rental outlet. When DVRC opened a new mid-mountain ski-rental outlet, it revoked Christy's permission to rent skis. This meant that most skiers who flew into Salt Lake City and shuttled to Deer Valley had few choices: they could carry their ski equipment with them on their flights, take a shuttle into Park City and look for cheaper ski rentals there, or rent from DVRC. Christy filed a suit in a federal district court against DVRC. Was DVRC's action an attempt to monopolize in violation of Section 2 of the Sherman Act

Answers

Answer:

No it wasn't a violation of Section 2 of the Sherman Act.

Explanation:

This is an actual court case which was ruled in favor of DVRC.  The court used an analogy to compare DVRC with Disneyland, where the theme park owners would not allow competition within their premises. Even though DVRC sold the land parcel to Christy Sports, a restrictive covenant was imposed at the time of the sale where DVRC could decide freely which third party businesses could operate there. Since the covenant is legal, there is no reason why DVRC will not enforce it.

Would a macroeconomist be interested in how individual consumers respond to an increase in taxes on gasoline?

Answers

Yes i think they would

For the questions below, select the appropriate answer.
Are households primarily buyers or sellers in the goods and services market?
Are households primarily buyers or sellers in the labor market?
Are firms primarily buyers or sellers in the in the labor market?
Are firms primarily buyers or sellers in the goods and services market?
A Buyers
B. Sellers
C. Neither

Answers

Answer:

Explanation:

Are households primarily buyers or sellers in the goods and services market?

A. Buyers

Households are primary buyers in the goods and service market. Households buy goods and services from the producers in the goods and services market

Are households primarily buyers or sellers in the labor market?

B. Sellers

- Households are sellers in the labor market. They sell their services in exchange for wages

Are firms primarily buyers or sellers in the in the labor market

A. Buyers

Firms are buyers in the labor market. They buy the services of households

Are firms primarily buyers or sellers in the goods and services market?

B. Sellers

Firms are sellers in the goods and services market. They sell their finished goods and services

In order to sell restricted stock under the provisions of Rule 144, the stock must be:________

Answers

I think Options were omitted, which are

I. fully paid

II. either properly margined or fully paid

III. held for at least 6 months

IV. held for at least 1 year

Answer:I. fully paid

,  III. held for at least 6 months

Explanation: Rule 144 enforced by the U.S. Securities and Exchange Commission (SEC) regulates the conditions securities (stock ) whether restricted, unregistered or controlled can be allowed for sale or resale

The conditions include

--That adequate public information about a company should be made known to investors

--That 1% of outstanding shares can be sold every thee months by an seller especially as an affiliate of a company

--The firm is cannot solicit buy orders or permitted to receive commissions in excess of their normal rates.

----A seller  must file the 144 "Notice of Sale" with the SEC at or before  the placement of the sell order

Above all the holding period of 6 months which starts from when the holder or buyer has fully paid for securities and this applies mainly to restricted securities.

Sheffield Company had an investment which cost $250000 and had a salvage value at the end of its useful life of zero. If Mussina's expected annual net income is $5000, the annual rate of return is:

Answers

Answer: 4%

Explanation:

From the question, we are informed that Sheffield Company had an investment which cost $250000 and had a salvage value at the end of its useful life of zero and that Mussina's expected annual net income is $5000.

It should be noted that the annual rate of return is calculated as the average Income divided by the average investment. Here, the average Income is $5,000 while the average investment will be ($250,000/2) = $125,000.

Therefore, annual rate of return will be:

= $5000/$125,000

= 4%

The structure that organizations most commonly adopt to solve the control problems that result from producing many different kinds of products in many different locations for many different types of customers is the divisional structure.
a. True
b. False

Answers

Answer:

a. True

Explanation:

There are two commonly used organization structures by firms. The first one is known as the Functional Organization Structure. The other one is known as the Divisionalized Organisation Structure.

Functional Organization Structure - Activities of a similar type within the company are placed under the control of the appropriate department head. Examples of Functions are Production, Marketing and Finance.

Divisionalized Organisation Structure - Organisations are split up into divisions in accordance with products that are made. These divisions are separate Investment and Cost Centers and decision making is decentralized.

You will receive $225 a month for the next eight years from an insurance settlement. The interest rate is 7% compounded monthly for the first three years and 9% compounded semi-annually (quarterly) for the final five years. What is this settlement worth to you today?

Answers

Answer:

$16,014.64

Explanation:

first we have to determine the present value of the last five years:

effective interest for last 5 years = (1 + 9%/4)⁴ - 1 = 1.093 - 1 = 9.31%

9.31% / 12 = 0.7757%

present value = $225 x 47.82377 (PV annuity factor, 0.7757%, 60 periods) = $10,760.35

now, present value = $10,760.35 / (1 + effective interest)³

effective interest first 3 years = (1 + 7%/12)¹² - 1 = 1.0723 - 1 = 7.23%

present value = $10,760.35 / (1 + 7.23%)³ = $8,727.25

now we need to determine the present value of the first 3 years:

present value = $225 x 32.38838 (PV annuity factor, 2.25%, 36 periods) = $7,287.39

total value of the annuity = $16,014.64

Marshall has received an inheritance and wants to invest a sum of money today that will yield $4,800 at the end of each of the next 10 years. Assuming he can earn an interest rate of 5% compounded annually, how much of his inheritance must he invest today? (PV of $1, FV of $1, PVA of $1, and FVA of $1) (Use appropriate factor(s) from the tables provided.)
a. 96,000.00
b. 37,064.16
c. 48,000.00
d. 45,600.00
e. 43,320.00

Answers

Answer:

B

Explanation:

We are to find the present value of the annuity

Present value is the sum of discounted cash flows

Present value can be calculated using a financial calculator

Cash flow each year from year 1 to 10 = $4,800

I = 5%

Present value = 37,064.16

To find the PV using a financial calculator:

1. Input the cash flow values by pressing the CF button. After inputting the value, press enter and the arrow facing a downward direction.

2. after inputting all the cash flows, press the NPV button, input the value for I, press enter and the arrow facing a downward direction.  

3. Press compute  

g As the economy moves toward equilibrium​ expenditure, an unplanned​ ______ in inventories leads firms to​ ______ production.

Answers

Answer:

1. decrease

2. increase

Explanation:

Economy equilibrium is a term often used in economics to describe a situation in a given economy, in which the total sum of expenditures is the same or equals to the total sum of supplies or production level in that particular economy.

Hence, as the economy moves toward equilibrium​ expenditure, an unplanned​ DECREASE in inventories leads firms to​ INCREASE production.

Which of the following would cause a "Prior Period Adjustment" to be reported on the 2025 Statement of Retained Earnings?
A. Failure to Accrue Revenue at 12/31/24, but not 12/31/21 Depreciation Overstatement.
B. 12/31/21 Depreciation Overstatement, but not Failure to Accrue Revenue at 12/31/24.
C. Both Failure to Accrue Revenue at 12/31/24 and 12/31/21 Depreciation Overstatement.
D. Neither Failure to Accrue Revenue at 12/31/24 nor 12/31/21.

Answers

Answer:

Cause of a "Prior Period Adjustment in 2025 Statement of Retained Earnings:"

A. Failure to Accrue Revenue at 12/31/24, but not 12/31/21 Depreciation Overstatement.

Explanation:

A company's failure to accrue revenue in accordance with the accrual concept and revenue recognition principle means that there is a "Prior Period Error" which must be corrected retrospectively in the financial statements (Retained Earnings).  Retrospective restatement involves the correction of the error arising from the recognition, measurement, and disclosure of amounts of elements of financial statements.  The restatement is done as if a prior period error had never occurred.

If a company has a cost of capital of 12%, their minimum rate of return (hurdle rate) is expected to be

Answers

Question:

Q1 If a company has a cost of capital of 12%, their minimum rate of return (hurdle rate) is expected to be?

a. 11%

b. 11.9%

c. 12%

d. Greater than 12%

Answer:

Option C is correct

Minimum rate of return= 12%

Explanation:

The cost of capital is the minimum rate of rate of return that investors are expected to receive for their investment for it to be acceptable.

It is the opportunity cost of capital which the investors which investors would have earned on alternative investment opportunities.

The minimum rate of return encompasses the following factors; inflation, risk involved in the investment, prevailing interest rate

The minimum rate of return should be equal to or greater that the cost. Therefore the minimum rate of return = 12%

Minimum rate of return= 12%

If the demand curve for a life-saving medicine is perfectly inelastic, then a reduction in supply will cause the equilibrium price to:

Answers

Answer:

If the demand curve for a life-saving medicine is perfectly inelastic, then a reduction in supply will cause the equilibrium price to rise and the equilibrium quantity to stay the same.

Explanation:

Perfectly inelastic demand curve indicates the quantity demanded for the life-saving medicine remains the same or does not change in response to a change in price.

Since a part of the law of supply states that the lower the quantity supplied, the higher the price; a reduction in the supply of the life-saving medicine will increase its price.

The combining effect of the two above will lead to an increase in the equilibrium price while the equilibrium quantity will remain the same as it will not respond to the change in price.

The attached graph explains this more clearly. In the graph, the demand curve DD is used to represent the perfectly inelastic demand curve for the life-saving medicine. Therefore, the quantity remains at q no matter the changes, either increase or decrease, in price. Movement from the supply curve S1 to S2 indicates a reduction in supply of the life-saving medicine which causes an increase in the equilibrium price from Po to P1 while the equilibrium quantity stays at q.

This therefore shows that if the demand curve for a life-saving medicine is perfectly inelastic, then a reduction in supply will cause the equilibrium price to rise and the equilibrium quantity to stay the same.

Business incubators support fledgling start-ups and are often used to pursue specific entrepreneurial ventures developed by

Answers

Answer: new venture groups

Explanation:

Business incubators support fledgling start-ups and are often used to pursue specific entrepreneurial ventures that are developed by the new venture groups.

It should be noted that incubators provide functions such as businesses services, funding, mentoring, physical space, and networking.

A venture capital firm are investors who gain income by engaging in risky projects after taking funds from wealthy people.

XYZ Corp owns a 3-year $10 million par floating rate bond. The coupons on the bond are 12-month LIBOR. XYZ would like to hedge against interest rates falling by entering into an interest rate swap with a $10 million notional that receives a fixed rate and pays a floating rate (12-month LIBOR). You are given the following prices for zero coupon bonds. Years to Maturity Zero-coupon Bond Price 1 0.99 2 0.97 3 0.93 Calculate the fixed rate XYZ Corp would receive on the swap.

Answers

Answer:

 2.45%

Explanation:

The computation of the fixed rate is shown below:

Years to maturity   Zero coupon  bond price  YTM      Forward rate

1                                 0.99                     1.01%  

2                                      0.97                             1.53%       2.06%

3                                      0.93                            2.45%     4.30%

The fixed rate should be equivalent to the YTM of the 3 year bond i.e. 2.45% the same is to be considered

You and your firm need to develop policies that avoid acquisitions and restructuring. Select one: True False

Answers

Answer:

True

Explanation:

If polices are not developed that  avoid acquisitions and restructuring, this results in hostile takeover of the company by other investors or decline of earning per share of the investors. So its important to develop such polices.

A bond has a $1000 par value, 10 years to maturity, and a 7% annual coupon and sells for $985.a. What is the yield to maturity (YTM)

Answers

Answer:

the yield to maturity (YTM) is 7.22 %

Explanation:

The yield to maturity (YTM) can be determined as follows :

Pv = - $985

n = 10

Pmt = $1000 × 7 % = $70

P/ yr = 1

Fv = $1000

YTM = ?

Using a Financial Calculator, the yield to maturity YTM is 7.2157 or 7.22 %.

Ford and General Motors are considering expanding into the Vietnamese automobile market. Devise a simple prisoners' dilemma game to demonstrate the strategic considerations that are relevant to this decision.

Answers

Explanation:

To look at it from a prisoner's escape dilemma, let's look at Ford and General motors as been about out of their status quo and to break into a new market–the Venezuelan market.

They should should see themselves as been worse off if they did not make the move. Also, they need weigh the benefits of expanding. After such considerations, both car companies should work towards expanding regardless of whether or not the other is expanding.

what role do individuals play in a capitalist system?

Answers

Answer:

Explanation:

INCAPITALIST SYSTEM ,INDIVIDUALS ARE KEY BECAUSE THE GOVERMENT DOES NOT CONTROL ECONOMY .ALL ECONOMIC DECISIONS AND ACTIONS ARE CONTROLLED.......

The general ledger of the Fly-Buy-Nite (FBN) Engineering Company contained the following account balances. Construct an income statement. What is the net income before taxes and the net profit (or loss) after taxes? Amount($1,000s)Administrative expenses 2,750Sub-contracted services 15,000 Development expenses 900Interest expense 200Sales revenue 35,000 Selling expenses 4,500

Answers

Answer:

Fly-Buy-Nite (FBN) Engineering Company

Income Statement

Sales revenue                                          35,000

Less Expenses :

Administrative expenses      2,750

Sub-contracted services     15,000

Development expenses           900

Interest expense                       200

Selling expenses                    4,500      (23,350)

Net Income                                               11,650

Net Income before taxes is $11,650

Explanation:

The Income Statement shows operating results that is Profit or Loss resulting from trading operations of the company. Profit or Loss = Sales less Expenses.

(Consider This) According to economist Abba Lerner (1903-1982), fiscal and monetary policy is analogous to

Answers

Answer:

a steering wheel in an automobile.

Explanation:

Abba Lerner a twentieth-century economist, is widely known for his suggestion of the utilization of fiscal policy and monetary policy as a form of Keynesian economics. In his analysis, he declared that fiscal and monetary policy is analogous to a steering wheel in an automobile.

Hence, the correct answer to the question is "a steering wheel in an automobile."

Suppose during 2020due to relief in Taxation Marginal Propensity to Consume (MPC) will increase from 0.65 to 0.75then calculate Tax multiplier (KT).

Answers

Answer:

[tex]K_T = -3[/tex]

Explanation:

Given

[tex]MPC_1 = 0.65[/tex]

[tex]MPC_2 = 0.75[/tex]

Required

Determine the Tax Multiplier (KT)

KT is calculated as follows;

[tex]K_T = \frac{-MPC}{1 - MPC}[/tex]

Substitute 0.75 for MPC because MPC has changed from 0.65 to 0.75

[tex]K_T = -\frac{0.75}{1 - 0.75}[/tex]

Evaluate the denominator

[tex]K_T = -\frac{0.75}{0.25}[/tex]

Divide fractions

[tex]K_T = -3[/tex]

Hence, the tax multiplier is -3

Given $100,000 to​ invest, construct a​ value-weighted portfolio of the four stocks listed below.

Stock ​Price/Share ​($) Number of Shares Outstanding​ (millions)
Golden Seas 14 1.43
Jacobs and Jacobs 24 1.44
MAG 43 29.52
PDJB 9 11.48

Required:
Write down the the portfolio weight​.

Answers

Answer:

Given $100,000 to invest using a value-weighted method, the weights will be decided based on market share. The individual stocks will be weighted based on their proportion of the total market value.

Total Market value for all the shares

= ($14 * 1,430,000) + ( 24 * 1,440,000) + (43 * 29,520,000) + ( 9 * 11,480,000)

= 20,020,000 + 34,560,000‬ + 1,269,360,000‬ + 103,320,000‬

= $1,427,260,000‬

Golden Seas Weight

= (14 * 1,430,000) / 1,427,260,000‬

= 1.40%

Jacobs and Jacobs

=  ( 24 * 1,440,000) / 1,427,260,000‬

= 2.42%

MAG

= (43 * 29,520,000) / 1,427,260,000‬

= 88.9%

PDJB

= ( 9 * 11,480,000) / 1,427,260,000

= 7.24%

A company is considering an iron ore extraction project that requires an initial investment of and will yield annual cash inflows of for years. The​ company's discount rate is​ 9%. Calculate IRR.

Answers

Answer: D. 15%

Explanation:

The IRR is the discount rate that will make the Net Present Value to be 0.

In other words, the IRR is the discount rate that will make the cash inflow from the investment to be equal to the investment amount.

As the cashflow is constant, it is an annuity and so can be calculated by the Present Value Interest Factor.

Investment cost = $1,100,000

Using the options given;

Discount rate - 14%

Present Value of Cash inflow = 676,507 * Present Value of Annuity factor, 14%, 2 years

= 676,507 * 1.647

= $1,114,207.029‬

1,114,207.029‬ ≠ 1,100,000

Discount rate - 15%

Present Value of Cash inflow = 676,507 * Present Value of Annuity factor, 15%, 2 years

= 676,507 * 1.626

= $1,100,000.382‬

= $1,100,000‬

IRR is 15% as Present value of Cash inflow is equal to Investment cost at a discount rate of 15%.

In 2007, interest rates were about 4.5% and inflation was about 2.8%. What was the real interest rate in 2007

Answers

Answer: 1.7%

Explanation:

The real interest rate is the interest rate in an economy after being adjusted for inflation.

Real Interest = Interest - Inflation

= 4.5% - 2.8%

= 1.7%

What is the current yield on a zero coupon bond with a remaining life of 4 years, a yield to maturity of 10.8%, and a par value of $1000

Answers

Answer:

$663.5

Explanation:

given that

number of years remaining = 4 years

yield to maturity ratio = 10.8% = 1.108

Par value = $1000

Current yield takes a look at the current price of a bond, instead of looking at it from a face value. That being said, it can be calculated mathematically as

Current yield = 1000 / 1.108^4

Current yield = 1000 / 1.507

Current yield = $663.5

Therefore, the current yield from the question we are given, is found to be $663.5.

I hope that helps

Next year Baldwin plans to include an additional performance bonus of 0.25% in its compensation plan. This incentive will be provided in addition to the annual raise, if productivity goals are reached. Assuming the goals are reached, how much will Baldwin pay its employees per hour? Select: 1Save Answer $29.63 $28.15 $31.04 $28.22

Answers

Answer:

$29.63

Explanation:

Calculation for how much will Baldwin pay its employees per hour

First step is to find the Total raise percentage

Total raise = 5% + 0.25%

Total raise = 5.25%

Since the present wages is given as $28.15 Second step is to calculate how much will Baldwin pay its employees per hour

Amount Baldwin will pay = $28.15× (1+0525)

Amount Baldwin will pay = $28.15× (1.0525)

Amount Baldwin will pay = $29.63

Therefore how much will Baldwin pay its employees per hour will be $29.63

You bought one of Great White Shark Repellant Co.’s 8 percent coupon bonds one year ago for $1,044. These bonds make annual payments and mature 13 years from now. Suppose you decide to sell your bonds today, when the required return on the bonds is 6 percent. The bonds have a par value of $1,000.Required:If the inflation rate was 3.4 percent over the past year, what was your total real return on investment?

Answers

Answer:

17.4%

Explanation:

original purchase price 1 year ago = $1,044

current market price:

0.06 = {80 + [(1,000 - MV)/13]} /  [(1,000 + MV)/2]

0.06 x [(1,000 + MV)/2] = 80 + [(1,000 - MV)/13]

0.06 x (500 + 0.5MV) = 80 + 76.92 - 0.0769MV

30 + 0.03MV = 156.92 - 0.0769MV

0.1069MV = 126.92

MV = 126.92 / 0.1069 = $1,187.28

total returns during the year = $80 (coupon) + ($1,187.28 - $1,044) = $223.28

nominal return on investment = $223.28 / $1,044 = 21.387%

real return on investment = [(1 + i) / (1 + inflation)] - 1 = [(1 + 0.21387) / (1 + 0.034)] - 1 = 1.174 - 1 = 0.174 = 17.4%

Which of these are good ways to find a buyer’s agent?
a. Ask an attorney
b. Referrals
c. Ask a broker
d. Search online
e. Interview agents

Answers

it's e interview agents

Interview agents....

Aloan Co. provides the following sales forecast for the next three months:Sales units: January: 3,000 February: 4,200 March: 5,000The compnay wants to end each month with the ending finished goods invetory equal to 10% of the next month's sales. Finished goods inventory on December 31 is 300 units. The budgeted production units for February are?

Answers

Answer:

The budgeted production units for February are 4,400.

Explanation:

Prepare a Production Budget for February as follows :

                                                                                    units

Budgeted Sales                                                        4,200

Add Budgeted Closing Stock (5,000 × 10%)             500

Total Production Needed                                        4,700

Less Budgeted Opening Stock (3,000 × 10%)         (300)

Budgeted Production                                               4,400

A bond that pays interest annually yields a rate of return of 9.25 percent. The inflation rate for the same period is 4 percent. What is the real rate of return on this bond?

Answers

Answer: 5%

Explanation:

From the question, we are informed that a bond that pays interest annually yields a rate of return of 9.25 percent and that the inflation rate for the same period is 4 percent.

The real rate of return on this bond will be calculated as:

= (1+nominal rate)/(1+inflation rate) - 1

= (1 + 9.25%)/(1 + 4%) - 1

= (1 + 0.0925)/(1 + 0.04) - 1

= (1.0925/1.04) - 1

= 1.05 - 1

= 0.05

= 5%

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