Problem 9-41 (LO. 5)

Elijah, who is single, is employed as a full-time high school teacher. The school district where he works recently instituted a policy requiring all of its teachers to start working on a master's degree. Pursuant to this new rule, Elijah spent most of the summer of 2017 taking graduate courses at an out-of-town university. His MAGI is $64,000 and expenses are as follows:

Tuition $6,600
Books and course materials 1,500
Lodging 1,700
Meals 2,200
Laundry and dry cleaning 200
Campus parking 300
In addition, Elijah drove his personal automobile 2,200 miles in connection with the education. He uses the automatic mileage method.

Click here to access Exhibit 9.1. Assume that the AGI limitations of § 222 are not exceeded.

a. Which of these expenses, if any, might qualify as deductions for AGI? Select "Yes" or "No" whichever is applicable.

Tuition (subject to limitation) Yes
Lodging No
Auto mileage No
Campus parking No
Books and course materials No
Laundry and dry cleaning No
Meals (subject to 50% limit) No
How much, if any, of these expenses might qualify as deductions for AGI? 4000

b. How much of these expenses might qualify as deductions from AGI? (Assume the amount from Part a is claimed.)

Answers

Answer 1

Answer:

A. Tuition

$4,000

B. $8,665

Explanation:

a. Based on the information given the expenses, that might qualify as deductions for AGI which is fully known as ADJUSTED GROSS INCOME is TUITION.

Calculation to determine how much of these expenses might qualify as deductions for AG1

Based on the information given How much of these expenses might qualify as deductions for AGI (ADJUSTED GROSS INCOME) is $4,000 reason been that ADJUSTED GROSS INCOME limitation of section 222 did not exceed the amount of $65,000 for unmarried return as well as the amount of $130,000 for a joint return) which means that since Elijah spent the amount of $6,600 on his tuition, the section 222 deduction for Elijah ADJUSTED GROSS INCOME will be limited to the amount of $4,000

b. Calculation to determine How much of these expenses might qualify as deductions from AG1

Tuition $2,600

($6,600 − $4,000)

Add Books and course materials $1,500

Add Lodging $1,700

Add Meals $1,100

($2,200 × 50% cutback adjustment)

Add Laundry and dry cleaning $200

Add Campus parking $300

Add Auto mileage $1,265

(2,200 miles × $.575)

Total deduction from AGI $8,665

($2,600+$1,500+$1,700+$1,100+$200+$300+ $1,265)

Therefore How much of these expenses might qualify as deductions from AGI Assuming the amount from Part a is claimed will be $8,665


Related Questions

Information regarding the potential for a job opening is a _____.

job board
job lead
job offer
job description

Answers

The answer to this would be that it is a JOB LEAD

Answer:

Your answer is "Job lead"

PLEASE HELP ASAP!!
Be sure to use COMPLETE sentences when answering the following questions.
1. Compare the United States with the rest of the world, in land size, population and output of
goods and services.
2."One way to find out how our economy is doing is to compare output from year to year." What
does this statement mean?

Answers

Answer:

it means to calculate numbers of things exported

During 2007, the U.S. economy was hit by a price shock when the price of oil increased from around $60 per barrel to around $130 per barrel by June 2008. While inflation increased during the fall of 2007 (from around 2.5% to 4.0%), unemployment did not change significantly (it even increased slightly). Explain the relationship between inflation and unemployment in 2007 using the modern Phillips curve concept.

Answers

Answer:

The "old" Phillips curve hasn't been used since the 1980s. Since then it was adapted to show long term relationships between the inflation rate and the unemployment rate. When a upwards price shock in the aggregate supply curve occurs, the whole unemployment curve shifts to he right (upwards) and the new unemployment equilibrium is given by the intersection between the unemployment curve and the long run Phillips curve (vertical line).

Explanation:

does government spending contribute to economic growth

Answers

Answer:

Increased government spending is likely to cause a rise in aggregate demand (AD). This can lead to higher growth in the short-term. ... Higher government spending will also have an impact on the supply-side of the economy – depending on which area of government spending is increased.

Explanation:

The following is a condensed version of the comparative balance sheets for Sweet Corporation for the last two years at December 31.

2020 2019
Cash $274,350 $120,900
Accounts receivable 279,000 286,750
Investments 80,600 114,700
Equipment 461,900 372,000
Accumulated Depreciation-Equipment (164,300 ) (137,950 )
Current liabilities 207,700 234,050
Common stock 248,000 248,000
Retained earnings 475,850 274,350

Additional information:

Investments were sold at a loss of $22,000; no equipment was sold; cash dividends paid were $66,000; and net income was $352,000.

Required:
a. Prepare a statement of cash flows for 2020 for Shira Corporation.
b. Determine Shira Corporation’s free cash flow.

Answers

Answer:

Cash flow from operating activities

Net income                                                      $352,000

Adjustment to reconcile net income to

net Cash flow from operating activities

Depreciation expense                                    $26,350

Loss on investment sold                                 $15,500

Decrease account receivable                         $7,750

Decrease current liabilities                            -$26,350

Net cash flow from operating activities                              $348,250

Cash flow from investing activities

Sale of investment                                           $12,100

Purchase of equipment                                 -$89,900

Net cash used investing activities                                       -$77,800

Cash flow from financing activities

Dividend paid                                                  -$66,000  

Net cash used financing activities                                       -$66,000

Net cash increase (decrease)                                              $204,450

Beginning Cash                                                                     $120,900

Ending Cash                                                                          $325,350

Ramirez Corp. Balance Sheet December 31, 2018
Assets
Equities
Cash
$ 300,000
Accounts payable
$ 630,000
Accounts receivable (net)
1,950,000
Income taxes payable
189,000
Inventories
2,439,000
Miscellaneous accrued payables
225,000
Bonds payable (8%, due 2020)
1,875,000
Plant and equipment,
net of depreciation
1,983,000
Patents
261,000
Preferred stock ($100 par, 6%
cumulative nonparticipating)
750,000
Other intangible assets
75,000
Common stock (no par, 60,000
shares authorized, issued and
outstanding)
1,125,000
Total Assets
7,008,000
Retained Earnings
2,439,000
Treasury stockâ1,500 shares of
preferred
(225,000)
Total Equities
7,008,000
Ramirez Corp. Income Statement
Year Ended December 31, 2018
Net sales
$ 9,000,000
Cost of goods sold
6,000,000
Gross profit
3,000,000
Operating expenses (including bond interest expense)
1,500,000
Income before income taxes
1,500,000
Income tax
450,000
Net income
S 1,050,000
Additional information:
There are no preferred dividends in arrears, the balances in the Accounts Receivable and Inventory accounts are unchanged from January 1, 2018, and there were no changes in the Bonds Payable, Preferred Stock, or Common Stock accounts during 2018. Assume that preferred dividends for the current year have not been declared.
At December 31, 2018, the current ratio was
a. 2,250 / 630.
b. 6,675 / 819.
c. 4,689 / 819.
d. 4,689 / 1,044
The number of times interest was earned during 2018 was
a. 1,50 / 150.
b. 1,500 / 150.
c. 1,650 / 150.
d. 1,350 / 150.
At December 31, 2018, the book value per share of common stock was
a. $55.66.
b. $58.16.
c. $59.40.
d. $58.65.
The rate of return for 2018 based on the year-end common stockholders' equity was
a. 1,050 / 3,519.
b. 1,050 / 3,564.
c. 1,005 / 3,519.
d. 1,005 / 3,564.

Answers

Answer:

1. At December 31, 2018, the current ratio was  

d. 4,689 / 1,044

2. The number of times interest was earned during 2018 was

c. 1,650 / 150.

3. At December 31, 2018, the book value per share of common stock was

c. $59.40.

4. The rate of return for 2018 based on the year-end common stockholders' equity was

d. 1,005 / 3,564.

Explanation:

a) Data and Calculations:

Ramirez Corp. Balance Sheet December 31, 2018

Assets                                                      Equities

Cash                                   $ 300,000     Accounts payable            $ 630,000

Accounts receivable (net)  1,950,000     Income taxes payable          189,000

Inventories                         2,439,000     Misc. accrued payables      225,000

Current assets               $4,689,000     Current liabilities           $1,044,000

                                                               Bonds payable

Plant and equipment,                               (8%, due 2020)               1,875,000

 net of depreciation          1,983,000    Preferred stock ($100 par, 6%

Patents                                 261,000   cumulative nonparticipating)  750,000

Other intangible assets        75,000      Common stock (no par, 60,000

                                                                shares authorized, issued and

                                                                outstanding)                    1,125,000

Total Assets   7,008,000                        Retained Earnings          2,439,000

                                                              Treasury stock 1,500 shares of

                                                               preferred                         (225,000)

                                                               Total Equities                 7,008,000

Ramirez Corp. Income Statement

Year Ended December 31, 2018

Net sales                      $ 9,000,000

Cost of goods sold         6,000,000

Gross profit                     3,000,000

Operating expenses (including

bond interest expense) 1,500,000

Income before

 income taxes                1,500,000

Income tax                        450,000

Net income                 $ 1,050,000

Current ratio = Current assets/Current liabilities

= 4,689 / 1,044

Times interest earned = EBIT/Interest Expense

= $1,500,000 + 150,000/$150,000

=  1,650 / 150.

Book value per share =

Book value = Total assets - liabilities + preferred stock

= $7,008,000 - $3,444,000

= $3,564,000/60,000

= $59.40

Net income after cumulative preferred dividend

Net income =      $1,050,000

Cumulative dividend 45,000 ($750,000 * 6%)

Income for common

stockholders     $1,005,000

Common equity = $3,564,000

Rate of Return on common equity = $1,005,000/$3,564,000

= 0.28

hey is it free real estate?

Answers

yessssssssssssssssssssss

Forest Company, which uses a weighted-average process-costing system, had 7,000 units in production at the end of the current period that were 60% complete. Material A is introduced at the beginning of the process; material B is introduced at the end of the process; and conversion cost is introduced evenly throughout manufacturing. Equivalent-unit production costs follow.Material A: $12.50Material B: $2.00Conversion cost: $6.60The cost of the company's ending work-in-process inventory is:A. $88,620.B. $115,220.C. $123,620.D. $147,700.E. some other amount.

Answers

Answer:

B. $115,220

Explanation:

Material A introduced at the beginning of the process = $12.50

Conversion Cost = $6.6*60% = $3.96

Total = $12.5 + $3.96 = $16.46

WIP ending inventory = $16.64*7000 units

WIP ending inventory = $115,220

The account balances for a company are listed below. All balances are as of Dec. 31, 2017, except where noted otherwise

Accounts Payable $7,200 Rent Expense $2,100
Accounts Receivable 8,400 Equipment 74,500
Salaries Payable 5,600 Furniture 16,600
Notes Payable (due 12/31/19) 20,900 Depreciation Expense 4,000
Dividends 3,000 Accumulated Depreciation 10,000
Sales Revenue 139,500 Cash 14,000
Notes Payable (due 4/30/18) 2,500 Common Stock ???
Cost of Goods Sold 60,900 Trademark 8,000
Loss of Sale of Equipment 4,500 Retained Earnings (1/1/17) 56,200
Inventory 19,800 Marketable Equity Securities 300
Interest Expense 9,750 Gain on Sale of Building 2,450
Salary Expense 30,450 Prepaid Insurance Expense 500
Unearned Revenue 3,800 Copyright 6,000
Determine the common stock balance as of Dec. 31, 2017:

A. $20,650
B. $14,650
C. $2,850
D. $11,350
E. $17,150
A. $41,550
B. $42,050
C. $36,050
D. $30,250
E. $32,300

Answers

Solution :

Normal Debit balance             Normal Credit balance

Asset                                          Liabilities

Contra liability                            equity

expenses                                   Contra asset

loss                                              Revenues

Contra equity                                 Gains

Now working on the Trial balance :

Classification             Accounts                     Debit               Credit

Asset                 Accounts receivable          8400

Asset                    Inventory                         19800

Asset                Equipment                           74500

Asset               Furniture                               16600

Asset                       Cash                              14000

Asset                 Trademark                           8000

Asset      Marketable equity securities         300

Asset    Prepaid insurance expense             500

Asset          Copyright                                    6000

Contra Asset    Accumulated                                               10,000

Contra equity   Dividends                             3000

Equity          Retained earnings                                            56200

Expense      Cost of goods sold                   60900

Expense      Interest expense                      9750

Expense        Salary expense                       30450

Expense        rent expense                           2100

Expense        Depreciation expense            4000

Gain           Gain on sale of building                                     2450

Liability       Accounts payable                                              7200

Liability         Salaries payable                                              5600

Liability         Notes payable (due 12/31/19)                          20900

Liability         Notes payable (due 04/30/18)                        2500

Liability           Unearned revenue                                         3800

Loss             Loss of sale of equipment        4500

Revenue         Sales revenue                                                139500

                              Total                              $ 262,800       $ 248,150

                   Difference = common stock                            $ 14,650

Therefore the common stock on 31st of December 2017 = $ 14,650

A division can sell externally for $40 per unit. Its variable manufacturing costs are $15 per unit, and its variable marketing costs are $6 per unit. The variable marketing costs can be avoided if the units are transferred internally. What is the opportunity cost of transferring internally, assuming the division is operating at capacity

Answers

Answer:

$19

Explanation:

The opportunity cost of transferring internally is the lost contribution of selling the units externally.

Contribution = Sales - Variable Costs

where,

Sales = $40

Variable Costs = $15 + $6 = $21

therefore,

Lost Contribution =  $40 - $21 = $19

Conclusion

the opportunity cost of transferring internally is $19.

In Capital market there are issues of securities like

a.
Shares

b.
Treasury bills

c.
Promissory notes

d.
All the options are wrong​

Answers

Answer:

C.Promissory notes

Explanation:

that is the issues of security

2. Below are mixed SWOT factors of KFC case study. Fill the chart to Identify each SWOT factor. (2points each)

• With over 15,000 establishments in 120 countries, KFC is an internationally recognized venue.

• Increasing numbers of competitors.

• Serving high-fat foods; considering how health-conscious the public is these days, greasy chicken is not going to cut it anymore.

• KFC is in the prime spot to dive into the vegetarian market. Adding new vegetarian options will improve the relationship between KFC and health-conscious and vegetarian consumers.

• KFC became popular thanks to its good chicken.

• Raw material prices are rising.

• By maintaining the same price point with new menu options, KFC is positioned to enter a new market without sacrificing the beloved chicken-focused meals.

• KFC follows a franchise management system, meaning each one is individually managed. It is not uncommon for one KFC to have high reviews while another, just down the street, is collecting bad press.

• Alongside KFC, Taco Bell and Pizza Hut also share the same corporate owner brands. Brands have the influence, power, and resources to improve KFC as a restaurant.

• Introduce new products fish and deals menu that will attract more customers.





SWOT Analysis of KFC

Strengths


Weaknesses






Opportunities

Threats



Answers

Answer:

Strengths :

1. With over 15,000 establishments in 120 countries, KFC is an internationally recognized venue.

2. Alongside KFC, Taco Bell and Pizza Hut also share the same corporate owner brands. Brands have the influence, power, and resources to improve KFC as a restaurant.

3.  KFC became popular thanks to its good chicken

Weaknesses :

                                                             

1. Serving high-fat foods; considering how health-conscious the public is these days, greasy chicken is not going to cut it anymore.

2. KFC follows a franchise management system, meaning each one is individually managed. It is not uncommon for one KFC to have high reviews while another, just down the street, is collecting bad press.

Opportunities :

1. By maintaining the same price point with new menu options, KFC is positioned to enter a new market without sacrificing the beloved chicken-focused meals

2.      KFC is in the prime spot to dive into the vegetarian market. Adding new vegetarian options will improve the relationship between KFC and health-conscious and vegetarian consumers

3. Introduce new products fish and deals menu that will attract more customers.

Threats :

1. Increasing numbers of competitors.

2. Raw material prices are rising.

Each of these items must be considered in preparing a statement of cash flows for Teal Mountain Company. for the year ended December 31, 2022. For each item, state how it should be shown in the statement of cash flows for 2022.
(a) Issued bonds for $300,000 cash. Choose the type of cash inflows and outflows
(b) Purchased equipment for $270,000 cash. Choose the type of cash inflows and outflows
(c) Sold land costing $30,000 for $30,000 cash. Choose the type of cash inflows and outflows
(d) Declared and paid a $75,000 cash dividend.

Answers

Answer:

a. Cash flow from Finance Activities - Cash Inflow  $300,000.

b. Cash flow from Investment Activities - Cash Outflow $270,000.

c. Cash flow from Investment Activities - Cash Inflow  $30,000.

d. Cash flow from Finance Activities - Cash Outflow $75,000.

Explanation:

The Statement of Cash flows shows 3 types of Cash flow headings which are :

Cash flow from Operating ActivitiesCash flow from Investment ActivitiesCash flow from Financing Activities

Operating Activities are Trading activities. Investing Activities involve buy and sell of assets or investment. Finance Activities involve sourcing of finance

With critical internal metrics collected as part of the market information system, management is able to do two things. First, management might use this information to identify the problem, and second, and more effective in its use of market information systems, is to proactively address issues before they become a problem.

a. True
b. False

Answers

Answer: True

Explanation:

Internal data simply had to do with the information that is generated and gotten from the company or organization.

We should note that critical internal metrics is collected as part of the market information system as it helps in addressing certain issues with regards to the business before they become a problem.

Having the right information is vital for the decision makers in an organization to make decisions. A vital aspect of the marketing management is the creation of a procedure which collects relevant information and then analyses them.

Based on the above explanation, the statement above is true.

Dale’s young son does not know much about his dad’s job but he does know that his dad works at the Chevy Manufacturing Plant. Dale explains to his son that he works in “Quality Control.” How might Dale simply describe the place that he works in and some of the tasks he performs to his son? How might Dale explain the jobs of other people in his plant?

Answers

Answer:

Dale would explain that he makes sure that everything is running smoothly and that he has to make sure that everyone is doing everything correctly.

Explanation:

I got 15/15 on the questions. :)

Also, make sure you rewrite a few words so you don't get in trouble!

Answer:

Dale can start by explaining what he does on a daily basis? and how he got his job? By explaining these to his son he can understand his dad's job better.  

Dale can inform his son that he works in the career pathway called Quality Assurance which falls under the Manufacturing career cluster, where he makes sure that all standards and procedures are followed to ensure that every product is top-notch, high quality, and good enough to send out. In addition, he can express the kind of education he requires for this job, such as the type of degrees/diplomas necessary. The educational requirements for his job range from a high school diploma to a master's degree. Furthermore, Dale can point to a few of his co-workers who are inspectors, lab technicians, process technicians, and quality engineers.

 

Benjamin was an older adult who decided to move from his lifetime home on a small farm to an assisted living facility. Benjamin had no spouse or surviving family. He decided to transfer his property to his neighbor, Gabriel. Benjamin would use the money gained from the transfer to help pay for his assisted living expenses. Shortly after Benjamin had moved into the assisted living facility, Gabriel changed his mind about wanting to own the property. In subsequent litigation over this dilemma, Benjamin argued that all of the proper procedures had been completed to legally transfer the property to Gabriel. The court agreed, ruling in favor of Benjamin. But what if the facts of the case were different?

Answers

Answer:

Benjamin failed to properly identify the grantee in the deed.

Explanation:

From the question we are informed about Benjamin, who was an older adult who decided to move from his lifetime home on a small farm to an assisted living facility. Benjamin had no spouse or surviving family. He decided to transfer his property to his neighbor, Gabriel. Benjamin would use the money gained from the transfer to help pay for his assisted living expenses. Shortly after Benjamin had moved into the assisted living facility, Gabriel changed his mind about wanting to own the property. In subsequent litigation over this dilemma, Benjamin argued that all of the proper procedures had been completed to legally transfer the property to Gabriel. The court agreed, ruling in favor of Benjamin. In the case, whereby the facts of the case were different, then I would say Benjamin failed to properly identify the grantee in the deed. The grantee who is the party that received the transfer of the property, and once the grantee is not properly identified the court cannot rule in favor of Benjamin.

Costs from Beginning Inventory Costs from Current Period
Direct materials $5,100 $25,200
Conversion costs $5,300 143,700

At the beginning of the period, there were 400 units in process that were 45% complete as to conversion costs and 100% complete as to direct materials costs. During the period, 5,200 units were started and completed. Ending inventory contained 300 units that were 35% complete as to conversion costs and 100% complete as to materials costs. Assume that the company uses the FIFO cost flow method. The cost of completing a unit during the current period was:________

Answers

Answer:

$30.59

Explanation:

Note that the FIFO method is used for this question

Equivalent Units

Materials =  5,200 x 100 % + 300 x 100 % = 5,500

Conversion Costs = 400 x 55 % + 5,200 x 100 % + 300 x 35 % = 5,525

Total Costs

Materials =  $25,200

Conversion Costs = $143,700

Cost per Equivalent unit

Materials =  $25,200/5,500 =  $4.58

Conversion Costs = $143,700/5,525 = $26.01

Total Cost = $4.58 + $26.01 = $30.59

Conclusion

The cost of completing a unit during the current period was $30.59

The following account appears in the ledger prior to recognizing the jobs completed in January:

Work in Process
Balance, January 1 $17,510
Direct materials 142,360
Direct labor 153,560
Factory overhead 80,720

Jobs finished during January are summarized as follows:

Job 210 $70,950
Job 224 $82,770
Job 216 43,360
Job 230 161,600

Required:
a. Journalize the entry to record the jobs completed.
b. Determine the cost of the unfinished jobs at January 31.

Answers

Answer:

Following are the solution to this question:

Explanation:

In point a:

Journal Entry :

Account                                      Dr                            Cr.

Goods completed              [tex]\$358,680[/tex]

Processing work                                                 [tex]\$358,680[/tex]

Complete total labour costs

[tex]= \$70,950 + \$82,770 + \$ 43,360 + \$ 161,600 \\\\ = \$ 358680[/tex]

In point b:

Uncompleted jobs cost:

[tex]\text{Balance, January 1} \ \ \ \ \ \ \ \ \ \ \ \ \ \ \ \ \ \$17,510\\\\\text{Direct materials} \ \ \ \ \ \ \ \ \ \ \ \ \ \ \ \ \ \$142,360\\\\ \text{Direct labor } \ \ \ \ \ \ \ \ \ \ \ \ \ \ \ \ \ \$153,560\\\\\text{Factory overhead } \ \ \ \ \ \ \ \ \ \ \ \ \ \ \ \ \ \$80,720\\\\\text{Cost of Finished Goods Transferred} \ \ \ \ \ \ \ \ \ \ \ \ \ \ \ \ \ (\$ 358680)\\\\\text{Cost of Unfinished Jobs on Aug 31} \ \ \ \ \ \ \ \ \ \ \ \ \ \ \ \ \ \$ 35470\\\\[/tex]

Veryclear Glassware is a new business owned by Samantha Peoples, the company president. Her first year of operation commenced on April 1, 2020.

EIN: 78-7654398
Address: 23051 Old Redwood Highway, Sebastopol, California 95482, phone 707-555-5555
Number of employees: 13
Wages, tips, and other compensation paid during second quarter 2018: $299,423
Income tax withheld from employees: $59,884.60
Social Security tax withheld from employees: $18,564.23
Medicare tax withheld from employees: $4,341.77
Monthly tax liability:
April $ 35,232.20
May 35,232.20
June 35,232.20

Required:
Complete the State of California Form DE-9.

Answers

Answer:

Veryclear Glassware

EIN: 78-7654398

Address: 23051 Old Redwood Highway, Sebastopol, California 95482, phone 707-555-5555

Number of employees: 13

State of California Form DE-9

Total wages paid to employees = $299,423.00

Taxes withheld from employees =  $82,790.60

Total tax liability for the quarter =  $105,696.60

Under-withheld taxes =                    $22,906.00

Explanation:

a) Data and Calculations:

Wages = $299,423

Income tax withheld from employees:           $59,884.60

Social Security tax withheld from employees: $18,564.23

Medicare tax withheld from employees:            $4,341.77

Total taxes withheld from employees =         $82,790.60

Monthly tax liability:

April                        $ 35,232.20

May                            35,232.20

June                          35,232.20

Total tax liability = $105,696.60                   $105,696.60

Taxes not withheld (due)                               $22,906.00

b) A reconciliation of the taxes withheld with the quarter's tax liability shows that $22,906 was still due to be paid to the state for employee taxes.

Which statements describe junction tables? Check all that apply.
They create orphaned data in tables.
They link two tables into a new table.
They create a one-to-one relationship.
They exclude all nonkey fields in a table.
They contain the primary key fields of two tables.
They connect tables with many-to-many relationships.

Answers

Answer:

B E F

Explanation:

They link two tables into a new table.

They contain the primary key fields of two tables.

They connect tables with many-to-many relationships.

Thus options B, E, and F are correct.

What are junction tables?

The referential integrity values of the two you really want to relate are contained in a junction table. Finally, you establish a connection between the junction table's relevant columns that each of those rows' primary key columns. 

To create a new panel, they join two existing ones. They include the fields for two tables' primary keys. Tables with very many relations are connected by them.

When there is an item that can be replicated over numerous new entries, such a birthday or a period, the junction table should indeed be utilized to get your facts to the smallest value of normalization possible. Therefore, option B, E, and F is the correct option.

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how to find routing number for direct express debit card​

Answers

Answer:

Unlike other prepaid debit cards, Direct Express does not display the routing number and account number for cardholders to see. In other words, Direct Express doesn't make routing or account numbers publicly available for their cards.

The routing number for Direct Express Debit Card can be found in three ways:

Check your Direct Express Debit CardLook at your Direct Express StatementCall Direct Express Customer Service

You can find the routing number on the bottom left-hand side of your Direct Express Debit Card. The first nine digits of your Debit Card number is your Direct Express Routing Number.

You can find your Direct Express routing number at the bottom of your Direct Express statement. The routing number will appear first followed by the account number.

You can call Direct Express customer service to get your routing number. The customer service representative will ask you to provide the last four digits of your Social Security number for verification purposes.

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During 2017, Roblez Corporation had the following transactions and events.

1. Declared a cash dividend.
2. Issued par value common stock for cash at par value.
3. Completed a 2-for-1 stock split in which $10 par value stock was changed to $5 par value stock.
4. Declared a small stock dividend when the market price was higher than par value.
5. Made a prior period adjustment for overstatement of net income.
6. Issued the shares of common stock required by the stock dividend declaration in item no. 4 above.
7. Paid the cash dividend in item no. 1 above.
8. Issued par value common stock for cash above par value.

Required:
Indicate the effect(s) of each of the foregoing items on the subdivisions of stockholders’ equity.

Answers

Answer:

The effects of each of the items can be indicated as follows:

                                             Paid in Capital                                        

Item      Capital Stock             Additional         Retained Earnings

  1.              No Effect                  No Effect                  Decrease

 2.              Increase                   No Effect                  No Effect

 3.              No Effect                  No Effect                  No Effect

 4.              Increase                   Increase                   Decrease

 5.              No Effect                  No Effect                  Decrease

 6.              No Effect                  No Effect                  No Effect

 7.              No Effect                   No Effect                 No Effect

 8.              Increase                    Increase                  No Effect

.

Explanation:

1. Declared a cash dividend.

This decreases cash and retained earnings but has no effect on common stock and additional paid in capital.

2. Issued par value common stock for cash at par value.

This increases cash and also increases common stock.

3. Completed a 2-for-1 stock split in which $10 par value stock was changed to $5 par value stock.

This does not affect any account but only increases the number of shares without any increase in the total common stock value.

4. Declared a small stock dividend when the market price was higher than par value.

This is a type of dividend that increases the common stock and additional paid in capital but decreases the retained earnings.

5. Made a prior period adjustment for overstatement of net income.

This reduces the net income and the retained earnings no effect on common stock and additional paid in capital.

6. Issued the shares of common stock required by the stock dividend declaration in item no. 4 above.

Since this is just to effect number 4 above, it has no further effect on any of the subdivisions of stockholders’ equity.

7. Paid the cash dividend in item no. 1 above.

Since this is just to effect number 1 above, it has no further effect on any of the subdivisions of stockholders’ equity.

8. Issued par value common stock for cash above par value.

This increases cash, common stock, and additional paid in capital. But this does affect retained earnings.

What are the big disagreements in macroeconomics? Complete the following passage regarding the Great Depression. T

he Great Depression challenged the prevailing __________ economic belief that the macroeconomy __________ returns to long-run equilibrium following a __________ shock, since it wasn’t until __________ after the Depression began that real GDP returned to pre-Depression levels.

a. slowly
b. classical
c. four years
d. supply
e.never
f. seven years
g. several months
h. quickly
i. demand
j. Keynesian

Answers

Answer:

Classical; quickly; demand; seven years.

Explanation:

Economics can be classified into two (2) categories, namely;

1. Macroeconomics can be defined as the study of behaviors, performance and factors that affect the entire economy. Hence, it focuses on aggregate phenomena such as price level, economic growth, Gross Domestic Product (GDP), inflation, unemployment and national income levels with respect to the central bank, demand or supply shocks, government policies, aggregate spending and savings.

2. Microeconomics can be defined as the study of the effect of price and quantity levels through interactions between individual buyers and sellers in various markets.

Hence, it is focuses on analyzing or evaluating the decisions of consumers (buyers) and those of firms (sellers) such as methods of production, pricing; and the manner in which government policies affect those decisions.

The Great Depression challenged the prevailing classical economic belief that the macroeconomy quickly returns to long-run equilibrium following a demand shock, since it wasn't until seven years after the Depression began that real GDP returned to pre-Depression levels.

John Maynard Keynes was an economist during the Great Depression which was a period of;

- High unemployment

- High deflation.

John Maynard Keynes who was born on the 5th of June 1883, was a British economist.

During the Great Depression, John Maynard Keynes promoted expansionary actions to encourage economic recovery.

The following information was taken from the segmented income statement of Restin, Inc., and the company's three divisions:

Restin, Inc. Los Angeles Division Bay Area Division Central Valley Division
Revenues $1,216,000 $352,000 $387,000 $477,000
Variable operating expenses 683,600 193,600 215,000 275,000
Controllable fixed expenses 267,000 84,000 94,000 89,000
Noncontrollable fixed expenses 117,000 34,000 39,000 44,000

In addition, the company incurred common fixed costs of $23,700. Assuming use of a responsibility accounting system. What amounts should be used to evaluate the performance of the Los Angeles division manager?

Answers

Answer:

                     Los Angeles Division

Particulars                                               Amount

Revenue                                                 $352,000

Less: Variable operating expenses      $193,600

Less: Controllable fixed expenses        $84,000

Controllable profit margin                    $74,400

Non-controllable and common fixed cost is not related to a particular division, therefore, will not br considered while evaluating the performance of a division manager.

The following December 31, 2021, fiscal year-end account balance information is available for the Stonebridge Corporation:

Cash and cash equivalents $6,900
Accounts receivable (net) 39,000
Inventory 79,000
Property, plant, and equipment (net) 215,000
Accounts payable 58,000
Salaries payable 19,000
Paid-in capital 195,000

The only asset not listed is short-term investments. The only liabilities not listed are $49,000 notes payable due in two years and related accrued interest of $1,000 due in four months. The current ratio at year-end is 1.7:1.

Required:
Determine the following at December 31, 2021:

1. Total current assets
2. Short-term investments
3. Retained earnings

Answers

Answer:

1. $132,600

2. $7,700

3. $25,600

Explanation:

1. Calculation to determine Total current assets

First step is to calculate the Current liabilities using this formula

Current liabilities = salaries payable + accounts playable + accrued interest

Let plug in the formula

Current liabilities= 19000 + 58000 + 1000

Current liabilities= 78000

Now let calculate the Total current assets using this formula

Total current assets = current ratio * current liabilities

Let plug in the formula

Total current assets = 1.7* 78000

Total current assets = $132,600

Therefore Total current assets is $132,600

2. Calculation to determine Short-term investments

Using this formula

Short term investments = Current assets - [cash + accounts receivables + inventory]

Let plug in the formula

Short term investments = 132,600 - [6900 + 39,000 + 79,000]

Short term investments = $7,700

Therefore Short term investments will be $7,700

3. Calculation to determine the Retained earnings

Using this formula

Current assets + fixed assets = Current liabilities + Long term liabilities + paid in capital + retained earnings

Let plug in the

132,600 + 215,000 = 78,000 + 49,000 + 195,000 + Retained earnings

347,600 = 322,000 + retained earnings

Retained earnings = 347,600 - 322,000

Retained earnings = $25,600

Therefore Retained earnings will be $25,600

Sandhill Corp. factors $444,000 of accounts receivable with Teal Finance Corporation on a without recourse basis on July 1, 2020. The receivables records are transferred to Teal Finance, which will receive the collections. Teal Finance assesses a finance charge of 1.80% of the amount of accounts receivable and retains an amount equal to 5% of accounts receivable to cover sales discounts, returns, and allowances. The transaction is to be recorded as a sale.

Required:
a. Prepare the journal entry on July 1, 2020, for Reynolds Corp. to record the sale of receivables without recourse.
b. Prepare the journal entry on July 1, 2020, for Mateer Finance Corporation to record the purchase of receivables without recourse—please think through this.
c. Explain the difference between sale of receivables with recourse as oppose to without recourse.

Answers

Answer:

a. Date  Account Title and Explanation                        Debit           Credit

1 - Jul    Cash ($440,000-$22,000-$7,920)                  $410,080

            Due from Factor ($440,000*5%)                       $22,000

            Loss on sale of receivables ($440,000*1.8%)   $7,920

                 Accounts receivable                                                       $440,000

            (To record sale of accounts receivable to Factor)

b. Date  Account Title and Explanation      Debit            Credit

1 - Jul     Accounts receivable                      $440,000

                   Due to customer                                            $22,000

                   Interest revenue                                             $7,920

                   Cash                                                                $410,080

             (To record purchase of accounts receivable)

c. Sale or financing of accounts receivables with recourse is a transaction in which a company sells its accounts receivable to a factoring company with an assurance to cover the risk of uncollectible.

Sale or financing of accounts receivables without recourse is a transaction in which the company selling its accounts receivables to a factoring company, in which the factoring company bears the risk of uncollectible.

What is true about analyzing the budget?

Answers

Answer:

In business, budgets provide the organizing framework for financial planning and tools for controlling spending.

 

In large entities, the Budget Office Director and staff work with individual managers and others seeking funding approval. As a result, budget proposals conform to local policies. And, the entire proposal package aligns with group objectives.

Explanation:

I don't know if this is what you were looking for...

Where is Shengyren based

Answers

Answer:

Explanation:

Somewhere

Choose the sentence that is most clearly written by circling the letter of your choice.

a. With her bonus money, Mary decided to paint the kitchen, carpet the dining room,and to buy a new stereo.
b. With her bonus money, Mary decided to paint the kitchen, carpet the dining room, and buy a new stereo.
c. With her bonus money, Mary decided to paint the kitchen, put carpet in the dining room, and to buy a new stereo.
d. With her bonus money, Mary decided to paint the kitchen, carpeting the dining room, and buying a new stereo.

Answers

Answer:

c

Explanation:

choose c because the correct wording when writing, With her bonus money, Mary decided to paint the kitchen, put carpet in the dining room, and to buy a new stereo. this is the only sentence that uses the words put carpet in the dining room and that us grammatically correct.

The most clearly written sentence is With her bonus money, Mary decided to paint the kitchen, carpet the dining room, and buy a new stereo. Option B is the correct answer.

This sentence is concise and follows a parallel structure by using the verb "to" before each action (paint, carpet, buy). The sentence is clear and easy to understand, without any unnecessary words or repetitive phrases. Option B is the correct answer.

Sentence refers to the rules and structure that govern the formation and arrangement of words, phrases, and clauses within a sentence to convey meaning accurately. It ensures that a sentence is grammatically correct and easy to understand. A sentence typically consists of a subject (the person, thing, or idea the sentence is about) and a predicate (the part of the sentence that provides information about the subject, including the verb).

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The primary purpose of accounting is to
A. report financial information
B. generate company profits
C. keep financial records
D. stop fraud and neglect

Answers

C. To keep financial records.

Answer:

C. keep financial records

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