Raphael and Susan Firth live in Swarthmore, PA. Their son, Alex, owns his own plumbing business.

For each of the following transactions that occur in their lives, identify whether it is included in the calculation of U.S. GDP as part of consumption (C), investment (I), government purchases (G), exports (X), or imports (M). Check all that apply.

a. Susan gets a new video camera made in the United States.
b. Alex buys a new set of tools to use in his plumbing business.
c. Raphael buys a sweater made in Guatemala.
d. Raphael's employer assigns him to provide consulting services to an Australian firm that's opening a manufacturing facility in China.
e. The Federal Aviation Administration expands the runways at Philadelphia International Airport, which is just a few miles from Raphael and Susan's house.

Answers

Answer 1

Answer:

a. Consumption (C).

b. Investment (I).

c. Imports (M) and consumption (C).

d. Exports (X).

e. Investment (I) and government purchases (G).

Explanation:

a. Susan gets a new video camera made in the United States: this is a consumption (C).

b. Alex buys a new set of tools to use in his plumbing business: this is an investment (I).

c. Raphael buys a sweater made in Guatemala: this is both an import (M) and consumption (C).

d. Raphael's employer assigns him to provide consulting services to an Australian firm that's opening a manufacturing facility in China: this is an export (X).

e. The Federal Aviation Administration expands the runways at Philadelphia International Airport, which is just a few miles from Raphael and Susan's house: this both an investment (I) and government purchases (G).

The Gross Domestic Products (GDP) is the measure of the total market value of all finished goods and services made within a country during a specific period.

Ultimately, this implies that Gross Domestic Products (GDP) is a measure of the total income of all individuals in an economy and the total expenses incurred on the economy's output of goods and services in a particular country.

Hence, GDP is the summation of the consumption (C), investment (I), net exports (N) [exports (x) - imports (M)] and government purchases (G).

Mathematically, GDP is given by the equation; [tex]GDP = C + I + N + G[/tex]

Where, consumption (C) is the personal spending by households on various goods and services for their own pleasure.

Investment is the spending by business owners on equipments and other inventories to enhance productivity.

Government purchases is the expenditures made by state, local and federal government on goods and services for the general public.

Net exports (N) is the subtraction of imports (M) from exports (X) in a country at a particular period of time.


Related Questions

You are planning to retire 40 years from now. If your retirement account pays an annual rate of 6% compounded monthly and you start making a monthly contribution of $400 a month today, how much will you have when you retire in 40 years

Answers

Answer:

  $800,579.28

Explanation:

The sum of the monthly payments can be found by the "annuity due" formula:

  A = P(1 +n/r)((1 +r/n)^(nt)-1)

where P is the monthly deposit, r is the annual interest rate, n is the number of times per year it is compounded, and t is the number of years.

For this problem, we have ...

  A = $400(1 +12/.06)(1(1 +.06/12)^(12·40)-1) = $400(201)(1 -1.005^480 -1)

  A = $800,579.28

The account balance after 40 years will be $800,579.28.

Which employee labor rate is typically used to produce a project budget?

Answers

Answer:

Billable rates

Explanation:

The Billable Rate is the amount of money i,e to be charged per employee per labor per hour that the client has to pay with regard to product and service charged. It also analyze  how much the business organization makes from the sale of product and services they are offering to the client

The billable cost is therefore factored in the budget for the project.

So, the correct answer is billable rates

1. Prepare a journal entry showing the transfer of Job 102 into Finished Goods Inventory upon its completion. 2. Prepare the journal entries to recognize the sales revenue and cost of goods sold for Job 101. 3. Prepare the journal entry to transfer the balance of the Manufacturing Overhead account to Cost of Goods Sold.

Answers

Answer and Explanation:

Before recording the journal entries first we need to do the computations which are shown below:

The predetermined overhead rate is

= $420,000 ÷ 60,000 machine hours    

= $7 per machine hour  

Now

Particulars                       Job 101   Job 102    Job 103   Total  

Direct materials used     19,200      14,400      9,600     43,200  

Direct labor                     28,800    11,200        9,600     49,600  

overhead applied           7000        28000      14000     49000  

total                                  55,000     53,600     33,200   141,800  

                                        COGS   Finished WIP

Now the journal entries are as follows

1 Finished goods inventory  $53,600  

      To Work in process inventory   $53,600

(Being the transfer of job 102 is recorded)

2a) Cost of goods sold  $55,000  

             To Finished goods inventory $55,000

(being the cost of goods sold is recorded)  

2b) Cash $60,000  

             To sales revenue $60,000

(being the sales revenue is recorded)  

3) Manufacturing overhead $4,000  ($49,000 - $45,000)

                   To Cost of goods sold $4,000

(Being the balance of the manufacturing overhead is recorded)

5. Sarasota Bicycles has been manufacturing its own wheels for its bikes. The company is currently operating at 100% capacity, and variable manufacturing overhead is charged to production at the rate of 30% of direct labor cost. The direct materials and direct labor cost per unit to make the wheels are $3.00 and $3.60 respectively. Normal production is 200,000 wheels per year. A supplier offers to make the wheels at a price of $8 each. If the bicycle company accepts this offer, all variable manufacturing costs will be eliminated, but the $84,000 of fixed manufacturing overhead currently being charged to the wheels will have to be absorbed by other products. Required: a. Prepare an incremental analysis for the decision to make or buy the wheels. b. Should Sarasota Bicycles buy the wheels from the outside supplier

Answers

Answer:

It is better to make the wheels

Explanation:

Sarasota Bicycles

Incremental Analysis

                                            Make             Buy

Direct materials                 $3.00

Direct labor                        $3.60

Variable OH (3.06*30%)    1.08

Total                                   7.68                  8

Normal production  200,000                    200,000

Total Costs                    1536000            1600,000

Fixed Overheads         84,000                 84,000      

Total Costs                   1620,000             1684,000  

As fixed costs are irrelevant costs that would not change whether the company makes or buys wheels and the cost to make the wheels $7.08 is less than the cost to buy $ 8.0. It is better to make the wheels . Buying the wheels from the outside supplier  is costly.

a. Incremental Analysis for making the wheels at Sarasota Bicycles is as follows:

                                       Make              Buy                   Differential

                                  Alternative 1   Alternative 2            Cost

Relevant cost per unit      $7.68              $8.00             $0.32 ($8.00 - $7.68)

Total cost                 $1,536,000    $1,600,000    $64,000 (200,000 x $0.32)

b. Sarasota should not buy the wheels from the outside supplier.  It should continue to make them as it saves $64,000 per year from making the wheels.

Data and Calculations:

Direct materials cost per unit = $3.00

Direct labor cost per unit =        $3.60

Variable manufacturing overhead = $1.08 ($3.60 x 30%)

Total variable cost per unit =  $7.68

Number of wheels per year = 200,000

Outside Supplier's Price = $8 per unit

Thus, Sarasota Bicycles gains $64,000 by making the wheels instead of buying from the outside supplier.

Learn more: https://brainly.com/question/15313511

NU YU announced today that it will begin paying annual dividends. The first dividend will be paid next year in the amount of $.27 a share. The following dividends will be $.32, $.47, and $.77 a share annually for the following three years, respectively. After that, dividends are projected to increase by 2.3 percent per year. How much are you willing to pay today to buy one share of this stock if your desired rate of return is 12 percent

Answers

Answer:

The maximum hat should be paid for the stock today is $6.48

Explanation:

The price of the stock today can be calculated using the dividend discount model. It bases the price or value of a stock on the present value of the expected future dividends from the stock.

The price of the stock today is,

P0 = 0.27/(1+0.12)  +  0.32/(1+0.12)^2  +  0.47/(1+0.12)^3  + 0.77/(1+0.12)^4 

[ (0.77 * (1+0.023)) / (0.12 - 0.023) ] / (1+0.12)^4

P0 = $6.48092 rounded off to $6.48

Master Hatter's demand for hats is 25,000 per year. The order cost is $425 and the carrying cost is $4.50 per unit. The cost paid (price) to the hat manufacturer is $75 per hat.
A. Compute the Economic Order Quantity and enter it here.
B. The supplier has indicated that Master Hatter can have a price of $25 per hat if he orders at least 2000 at a time.
C. In order to minimize total costs (inventory plus purchase costs). Master Hatter should order blank hats and will save blank dollars each year.

Answers

Answer with its Explanation:

Part A. Economic order quantity Computation

Economic order quantity can be calculated by using the following formula:

EOQ = Squaroot of (2* D * S / H)

Here

Ordering cost per order is $425 which is S

Annual Holding cost per unit per year is $4.5 which is H

Annual Demand is 25000 Units

By putting values, we have:

EOQ = (2 * 25000 * $425 / $4.5) ^(1 / 2) = 2173 Hats

Part B.

Total Cost at EOQ = Purchasing Cost + Total Ordering cost + Holding Cost

By putting values, we have:

Total Cost = 25,000 Units * $25 per unit + ($25,000 / 2173 Hats) * $425 + (2173 Hats / 2) * $4.5 = $634,778 Annual Cost

Part C.

For ordering at-least 2000 units per order, the total cost would be:

Total Cost under 2000 order quantity = 25,000 * $25 per unit   + (25000/2000) * $425 + (2000/2) * $4.5

Total Cost under 2000 order quantity = $634,813

By ordering at least 2000 hats will bring a loss of $35 ($634,778 - $634,813), hence Master Hatter must only order in EOQ.

Winston Co. has variable costs of $5 per unit and a selling price of $10 per unit. Fixed costs are $100,000. Planned unit sales for 2020 are 25,000 units. Actual unit sales for 2019 were 22,000 units. What is the margin of safety in ratios for 2020

Answers

Answer:

MOS( in %) = 20%

Explanation:

Margin of safety (MOS) determines the amount by which expected sales exceeds the break-even point (BEP).  

MOS can be calculated as follows:

MOS (units) = Budgeted sales - BEP

BEP= Fixed cost for the period / contribution per unit

Contribution per unit = Selling price - variable cost per unit

Contribution per unit = $10 - $5 =  $ 5

BEP (units) = 100,000/ 5= 20,000

MOS (in units) = 25,000 - 20,000 = 5000 units

Margin of Safety as a %

(5000/25,000 ) × 100= 20 %

MOS( in %) = 20%

The City of Southern Pines maintains its books so as to prepare fund accounting statements and records worksheet adjustments in order to prepare government-wide statements. As such, the City’s internal service fund, a motor pool fund, is included in the proprietary funds statements. Balance sheet asset accounts include: Cash, $102,000; Investments, $150,400; Due from the General Fund, $18,300; Inventories, $396,000; and Capital Assets (net), $1,169,700. Liability accounts include: Accounts Payable, $61,500; Long-Term Advance from Enterprise Fund, $738,000. The only transaction in the internal service fund that is external to the government is interest revenue in the amount of $4,400. Exclusive of the interest revenue, the internal service fund reported net income in the amount of $84,000. An examination of the records indicates that services were provided as follows: one-third to general government, one-third to public safety, and one-third to public works. Prepare necessary adjustments in order to incorporate the internal service fund in the government-wide statements as a part of governmental activities. (If no entry is required for a transaction/event, select "No Journal Entry Required" in the first account field.)

Answers

Answer: The answer has been attached

Explanation:

The journal is a book in accounting that is used to record the transactions that affect a business. It should be noted that the double entry method of bookkeeping is utilised while recording in a journal.

The journal has been attached in the following way:

1. The journal was used to record the balance sheet particulars.

2. To record the transaction in the internal service fund that is external to the government.

3. To record the internal service fund in the government-wide statements as a part of governmental activities.

It should also be noted that the net income of $84,000 was to be shared as one-third to general government, one-third to public safety, and one-third to public works. This means they'll all receive ($84,000/3) = $28,000 each.

Further explanation can be found in the attached file.

10. Problems and Applications Q10 High-income people are willing to pay more than lower-income people to avoid the risk of death. For example, they are more likely to pay for safety features on cars. True or False: One reason a rich town may put in a traffic light while a poor town does not is that the rich town may value a human life more highly in its cost-benefit analysis. True False

Answers

Answer:

True

True

Explanation:

Cost benefit analysis is used in decision making. This involves weighting the cost of doing something to the benefit derived from it which can be monetary or in this case non-monetary.

The cost benefit analysis is subjective and in our case it differs from lower-income people to that of higher - income people. A rich town may value a human life more highly in its cost-benefit analysis and would be willing to pay more than  lower-income people to avoid the risk of death.

Mars Corp. is choosing between two different capital investment proposals. Machine A has a useful life of four years, and machine B has a useful life of six years. Each proposal requires an initial investment of $200,000, and the company desires a rate of return of 10 percent. Although machine B has a useful life of six years, it could be sold at the end of four years for $35,000.


Year Present Value of $1 at 10 Percent
1 0.909
2 0.826
3 0.751
4 0.683
5 0.621
6 0.513

Machine A will generate net cash flow of $70,000 in each of the four years. Machine B will generate $80,000 in year 1, $70,000 in year 2, $60,000 in year 3, and $40,000 per year for the remaining three years of its useful life. Which of the following statements portrays the most accurate analysis between the two proposals?

a. Mars should invest in Machine A becuase the net present value of Machine A after 4 years is higher than the net present value of Machine B after 4 years.
b. Mars should invest in Machine B becuase the net present value of Machine A after 4 years is lower than the net present value of Machine B after 6 years.
c. Mars should invest in Machine B becuase the net present value of Machine A after 4 years is lower than the net present value of Machine B after 4 years.
d. Mars should invest in Machine A becuase the net present value of Machine A after 4 years is higher than the net present value of Machine B after 6 years.

Answers

Answer:

c. Mars should invest in Machine B becuase the net present value of Machine A after 4 years is lower than the net present value of Machine B after 4 years.

Explanation:

Net present value is the present value of after tax cash flows from an investment less the amount invested.

Considering that machine b can be sold on 4 years, The NPV of machine b should be calculated based on the cash flow in for 4 years

NPV can be calculated using a financial calculator.

Machine A :

Cash flow in year 0 = $-200,000

Cash flow each year from year 1 to 4 = $70,000

I = 10%

NPV = 21,890.58

Machine B :

Cash flow in year 0 = $-200,000

Cash flow each year from year 1 = $80,000

Cash flow each year from year 2 = $70,000

Cash flow each year from year 3 = $60,000

Cash flow each year from year 4 = $40000 + $35,000 = $75,000

I = 10%

NPV = $26,883.41

Machine b should be accepted because its NPV is greater than that of machine A

To find the NPV using a financial calacutor:

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

I hope my answer helps you

Suppose your credit card issuer states that it charges a 15.00% nominal annual rate, but you must make monthly payments, which amounts to monthly compounding. What is the effective annual rate

Answers

Answer: 16.08%

Explanation:

The effective annual interest rate simply means the interest rate on a loan that is restated from nominal interest rate.

In the above question, we are informed that it uses 15.00% as the nominal annual rate make monthly payments.

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

where,

r = annual nominal interest rate

m = number of compounding periods for the year.

In this case m= 12 since there are 12 months in a year.

The answer has been attached.

Journalize the following transactions for Reed Company. Assume a perpetual inventory system. Also, assume a constant gross profit ratio for all items sold. Make sure to enter the day for each separate transaction.April 6 Sold goods costing $3,000 to Bennett Company for cash, $5,000.April 12 Bennett Company returned undamaged merchandise, purchased on April 6, for a cash refund, $630.

Answers

Answer and Explanation:

The Journal entry is shown below:-

1. Cash A/c Dr, $5,000

        To Sales $5,000

(Being the cash sales is recorded)

2. Cost of goods sold A/c Dr, $3,000

            To merchandise inventory $3,000

(Being the cost of goods sold is recorded)

3. Sales return and Allowances A/c Dr, $630

             To cash  $630

(Being the sales return is recorded)

4. Merchandise inventory A/c Dr, $378 (($630 ÷ $5,000) × $3,000)

          To Cost of goods sold  $378

(Being the cost of sales return and allowances is recorded)

Ganado and Equity Risk Premiums. Maria​ Gonzalez, Ganado's Chief Financial​ Officer, estimates the​ risk-free rate to be 3.50 %​, the​ company's credit risk premium is 3.60​%, the domestic beta is estimated at 1.12​, the international beta is estimated at 0.86​, and the​ company's capital structure is now 80​% debt. The​ before-tax cost of debt estimated by observing the current yield on​ Ganado's outstanding bonds combined with bank debt is 7.60​% and the​ company's effective tax rate is 39​%. Calculate both the CAPM and ICAPM weighted average costs of capital for the following equity risk premium estimates. a. 8.10​% b. 7.10​% c. 4.90​% d. 3.90​%

Answers

Answer:

WACC (CAPM) 5.2%

WACC (ICAPM) 5.03%

Explanation:

The weighted average cost of capital is

Ke * E/ E+D + Kd * (1 -t) D / E+D

Ke = Rf + (Rm - Rf) * [tex]\beta[/tex]

Ke (CAPM) = 3.50% + (8% - 3.50%) * 1.12

Ke (CAPM) = 7.532%

Kd (CAPM) = Kd (1-t)

Kd (CAPM) = 7.60 (1-39%)

Kd (CAPM) = 4.636%

WACC (ICAPM) : 7.532 * 20% + 4.636 * 80%

WACC (CAPM) = 5.2164%

Ke (ICAPM) = 3.50% + (8% - 3.50%) * 0.86

Ke (ICAPM) = 6.596%

Kd (ICAPM) = Kd (1-t)

Kd (ICAPM) = 7.60 (1-39%)

Kd (ICAPM) = 4.636%

WACC (ICAPM) : 6.596 * 20% + 4.636 * 80%

WACC (CAPM) = 5.03%

Suppose that a young couple has just had their first baby and they wish to ensure that enough money will be available to pay for their child's college education. Currently, college tuition, books, fees, and other costs average $20,000 per year. On average, tuition and other costs have historically increased at a rate of 6% per year. Assuming that college costs continue to increase an average of 6% per year and that all her college savings are invested in an account paying 8% interest, then the amount of money she will need to have available at age 20 to pay for all four years of her undergraduate education is closest to ________.

Answers

Answer:

$256,571

Explanation:

College Graduation fee for four years in the present value

PV = $20,000 x 4 = $80,000

As historically the fee has risen by 6% we need to find future value when the baby will be 20 years old by using future value formula

Let's say

FV = Future value

PV = Present value

n   = number of years

i     = Interest

Workings

FV = PV x ((1+growth rate)^n)

FV = $80,000 x ( (1+0.06)^20)

FV = $256,571

As the bank interest rate is 8% the saving need to be deposited annualy can be calculated as

Savings = (FV x i) /  ((1+i)^n)-1)

Savings = ($256,571 x 0.08) / ((1+0.08)^20)-1)

Savings = 20,525.68 / 3.66

Savings = $5,608

Free Cash Flow Iron Ore Corp. reported free cash flows for 2008 of $106 million and investment in operating capital of $189 million. Iron Ore listed $39 million in depreciation expense and $51 million in taxes on its 2008 income statement. What was Iron Ore's 2008 EBIT

Answers

Answer:

$307 million

Explanation:

Iron ore Corporation reported a free cash flow of $106 million

The investment in operating capital is $189 million

Iron ore listed a depreciation expense of $39 million and a tax of $51 million on its income statement for 2008.

The first step is to calculate the operating cash flow

Free cash flow= Operating cash flow-Investment in operating capital

$106m= OCF-$189m

OCF= $106m+$189m

OCF= $295m

Operating cash flow= $295 million

Therefore, the EBIT can be calculated as follows

Operating cash flow= EBIT-Taxes+Depreciation

$295m= EBIT-$51m+$39m

$295m= EBIT-$12m

EBIT= $295m+$12m

EBIT= $307 million

Hence the iron ore's 2008 EBIT is $307 million.

Bonita Company uses a job order cost system in each of its three manufacturing departments. Manufacturing overhead is applied to jobs on the basis of direct labor cost in Department D, direct labor hours in Department E, and machine hours in Department K.

In establishing the predetermined overhead rates for 2020, the following estimates were made for the year.

Department
D E K
Manufacturing overhead $990,000 $1,750,000 $1,080,000
Direct labor costs $1,237,500 $1,875,000 $675,000
Direct labor hours 150,000 125,000 60,000
Machine hours 600,000 750,000 120,000

During January, the job cost sheets showed the following costs and production data.


Department
D E K

Direct materials used $140,000 $126,000 $78,000
Direct labor costs $120,000 $110,000 $37,500
Manufacturing overhead incurred $99,000 $124,000 $79,000
Direct labor hours 8,000 11,000 3,500
Machine hours 34,000 45,000 10,400

Required:
a. Compute the predetermined overhead rate for each department.
b. Compute the total manufacturing costs assigned to jobs in January in each department.
c. Compute the under- or overapplied overhead for each department at January 31.

Answers

Answer:

a.Department D = $0.80 per direct labor cost, Department E =  $14 per direct labor hour, Department K = $9 per machine hour.

b.Department D = $96,000, Department E = $154,000, Department K = $93,600

c.Department D = $ 3,000 Under-applied, Department E = $30,000 Over-applied, Department K = $14,600 Over-applied

Explanation:

Predetermined Overhead Rate is used to apportion Factory Overheads to Jobs or Products.

Predetermined Overhead Rate = Budgeted Overheads / Budgeted Activity

Department D = $990,000 / $1,237,500

                        = $0.80 per direct labor cost

Department E = $1,750,000 / 125,000

                        = $14 per direct labor hour

Department K = $1,080,000 / 120,000

                        = $9 per machine hour

Overheads Assigned to Jobs = Predetermined Overhead Rate × Actual Activity.

Department D = $0.80 × $120,000

                        = $96,000

Department E = $14 × 11,000

                        = $154,000

Department K = $9 × 10,400

                       = $93,600

If, Actual Overheads > Assigned Overheads = Under-applied

If, Actual Overheads < Assigned Overheads = Over-applied

Department D = $ 99,000 -  $96,000

                        = $ 3,000 Under-applied

Department E =  $154,000 - $124,000

                        = $30,000 Over-applied

Department K  = $93,600 - $79,000

                        = $14,600 Over-applied

The following monthly data are available for Sheridan Company which produces only one product: Selling price per unit, $38; Unit variable expenses, $14; Total fixed expenses, $42000; Actual sales for the month of June, 7000 units. How much is the margin of safety for the company for June

Answers

Answer:

$199,500

Explanation:

The computation of the margin of safety is shown below:

As we know that

margin of safety = Actual sales - break even sales

where,

Actual sales is

= Actual sales units × Selling price per unit

= 7,000 units × $38

= $266,000

And, the break even sales is

= Fixed cost ÷ contribution margin per unit

= $42,000 ÷ ($38 - $14)

= $42,000 ÷ $24

= 1,750 units

Now the break even sales is

= Break even units × selling price per unit

= 1,750 units × $38

= $66,500

So, the margin of safety is

= $266,000 - $66,500

= $199,500

Hilton Inc. sells a product for $51 per unit. The variable cost is $27 per unit, while fixed costs are $71,424. Determine (a) the break-even point in sales units and (b) the break-even point if the selling price were increased to $58 per unit. a. Break-even point in sales units units b. Break-even point if the selling price were increased to $58 per unit

Answers

Answer and Explanation:

The computation is shown below:

As we know that

Break even point = (Fixed cost) ÷ (Contribution margin per unit)  

where,  

Contribution margin per unit = Selling price per unit - Variable expense per unit

a. The break even point in sales units is

= ($71,424) ÷ ($51 - $27)

= ($71,424) ÷ ($24)

= 2,976 units

b. In case when the sale price increased to $58 per unit, the break even point is

= ($71,424) ÷ ($58 - $27)

= ($71,424) ÷ ($31)

= 2,304 units

Congratulations! You just finished up your MHA. You are now making the big bucks!! You are pulling down $75,000 a year. Your estimated payroll taxes are 20%. You also have a small healthcare consultancy and you make $100 a month for your wonderful advice. You have a lot of expenses: You bought a new car - the car note is $350 a month. Gas for your car is $50 a month You have a mortgage of $850. Health insurance is $400 You love to eat out and you spent $300 a month in food. You have a student loan payment of $300 You have a credit card monthly statement of $1,100 How much do you have left at the end of this month?

Answers

Answer:

Balance available on hand at month-end is $1,750

Explanation:

Monthly gross salary=                        $6,250   ($75,000 / 12 month)

Less: Payroll Taxes                             $1,250    ($6,250 * 20%)

Net Monthly salary                             $5,000

Add: Monthly Consultancy Income    $100

Monthly income available on hand  $5,150     $5,150

Less: Monthly Car note            $350

Monthly Car gas                       $50

Monthly mortgage                    $850

Monthly Health insurance        $400

Monthly food spending            $300

Monthly student loan payment $300

Monthly credit card payable     $1,100

Total deductions                        $3,350             $3,350

Balance available on hand at month-end            $1,750

On January 1, 2021, Tropical Paradise borrows $38,000 by agreeing to a 6%, five-year note with the bank. The funds will be used to purchase a new BMW convertible for use in promoting resort properties to potential customers. Loan payments of $734.65 are due at the end of each month with the first installment due on January 31, 2021.
Required:
Record the issuance of the installment note payable and the first two monthly payments.

Answers

Answer:

The record for the issuance of the installment note payable and the first two monthly payments would be as follows:

January 01, 2021

               Debit                Credit

Cash 38,000  

    Notes Payable  38000  

January 31, 2021

Interest Expense 190.00  

Notes Payable 544.65  

                       Cash  734.65

February 28, 2021

Interest Expense 187.27

Notes Payable 547.37  

                     Cash  734.65

Explanation:

The record for the issuance of the installment note payable and the first two monthly payments would be as follows:

January 01, 2021

               Debit                Credit

Cash 38,000  

    Notes Payable  38000  

January 31, 2021

Interest Expense 190.00  

Notes Payable 544.65  

                       Cash  734.65  

Interest Expense=38,000*6%/12

Interest Expense=$190

February 28, 2021

Interest Expense 187.27

Notes Payable 547.37  

                     Cash  734.65

Interest Expense=(38000-544.65)*6%/12

Interest Expense=187.27

Suppose that Tommy takes a workplace personality quiz that shows that he is highly creative. Store managers decide to transfer him to the produce department, where he is trained in cutting produce and displaying it on the shelves. Which approach to job design best characterizes this scenario?

Answers

Answer:

The Motivational approach

Note: Find an attached image of the complete question to this solution below.

Explanation:

Solution

In this scenario Tommy is one of the person in meat department that has specialized skill in cutting process that even neglect his pain making the cutting process.

The transferring to producing department make him to show the produced cutting meat to attract customers to the store.

That step taken in regards to Tommy by the store managers is a motivational approach.

Source: The research for the complete question was taken from quiz-let platform

The following selected transactions were completed by Fasteners Inc. Co., a supplier of buttons and zippers for clothing:

20Y3

Nov.
21 Received from McKenna Outer Wear Co., on account, a $66,000, 60-day, 8% note dated November 21 in settlement of a past due account.
Dec.
31 Recorded an adjusting entry for accrued interest on the note of November 21. 20Y4
Jan.
20 Received payment of note and interest from McKenna Outer Wear Co.

Required:
Journalize the entries to record the transactions.

Answers

Answer:

20Y3

Nov. 21 :

Debit Notes receivable $66,000

Credit Accounts receivable $66,000

(To recognize notes receivable iro past due account)

Dec. 31:

Debit Interest revenue $161.33

Credit Interest receivable $161.33

(To record accrued interest on notes receivable)

Jan. 20:

Debit Cash $66,880

Credit Notes receivable $66,000

Credit Interest receivable $880

(To record payment of note and interest on Nov. 21 notes)

Explanation:

Note receivable is a promissory note with a written promise made by the borrower to the lender (payee) to pay a certain, definite sum at a specified date.

Interest revenue on the notes is calculated as: Principal x Interest Rate x Time

In this case, the total interest expense is $66,000 x 8%/12 x 2 months = $880.

Total interest expense to the Company as at December 31 is therefore $880 / 60 days x 11 days = $161.33.

Jack's Construction Co. has 80,000 bonds outstanding that are selling at par value. Bonds with similar characteristics are yielding 8.5%. The company also has 4 million shares of common stock outstanding. The stock has a beta of 1.1 and sells for $40 a share. The U.S. Treasury bill is yielding 4% and the market risk premium is 8%. Jack's tax rate is 35%. What is Jack's weighted average cost of capital

Answers

Answer:

The answer is =10.36%

Explanation:

The weighted average cost of capital (WACC) is a way that a company calculates its cost of financing and acquiring assets by comparing the debt and equity structure of the business.

WACC = WeRe + WdRd

We is weight of equity

Re is cost of equity

Wd is weight of debt

Rd is cost of debt

For its cost of equity:

Ke = Rf + beta(market risk premium)

Where Ke is cost of equity

Rf is risk free rate of return( treasury bill return)

4% + 1.1 x 8%

= 12.8%

Total debt 80,000 x $1,000 = $80million

Common: 4million x $40 = $160million

Total = $80milllion + $160million

=$240million.

Therefore, WACC is

WdRd= 80/240 x [8.5% x(1-35%)]

80/240 x 5.5%

=1.83%

WeRe = 160/240 x 12.8%

= 8.53%

=1.83% + 8.53%

=10.36%

n the summer there are many teenagers looking for minimum wage jobs, so firms are able to fill all open positions easily. This suggests that, at least during the summer, the supply of labor is:

Answers

Answer:

According to the analogy, the supply of unskilled labour is high during summer.

Explanation:

The total amount in hours that workers are willing to work at a given real wage rate is, in economics, referred to as the supply of labour. As a matter of mathematical accuracy, the amount of hours is usually adjusted for quality of result attained.

Cheers!

The widget market is competitive and includes no transaction costs. Five suppliers are willing to sell one widget at the following prices: $22, $12, $8, $4, and $2 (one seller at each price). Five buyers are willing to buy one widget at the following prices: $8, $12, $22, $30, and $38 (one buyer at each price). For each price shown in the following table, use the given information to enter the quantity demanded and quantity supplied.

Price Quantity Demanded Quantity Supplied
($ per widget) (widgets) (widgets)
$2
$4
$8
$12
$20
$32
$44

In this market, the equilibrium price will beper widget, and the equilibrium quantity will be:________

Answers

Answer:

Price     Quantity Supplied Quantity Demanded

$2          1                              1

$4          2                             1

$8          3                             1

$12         4                            2

$20        4                            2

$32        5                            4

$44       5                            5

In this market, the equilibrium price will beper widget, and the equilibrium quantity will be:

In this market, the equilibrium price will be $44, because is the price where the quantity supplied and the quantity demanded is the same: 5 widgets supplied, and 5 widgets demanded.

Gerald received a one-third capital and profit (loss) interest in XYZ Limited Partnership (LP). In exchange for this interest, Gerald contributed a building with an FMV of $37,000. His adjusted basis in the building was $18,500. In addition, the building was encumbered with a $9,750 nonrecourse mortgage that XYZ LP assumed at the time the property was contributed. What is Gerald's outside basis immediately after his contribution

Answers

Answer:

$12,000

Explanation:

According to the given situation,the computation of the outside basis is shown below:-

Total Outside basis = Adjusted basis - Non-recourse mortgage + G's share of mortgage

= $18,500 - $9,750 + ($9,750 × 3)

= $18,500 - $9,750 + $3,250

= $12,000

Therefore for computing the total outside basis we simply applied the abovbe formula.

Periodic Inc. provides formal training to newly recruited Business Developers to guide them in designing new business initiatives. The new recruits are in the _____ stage of the creative process.

Answers

Answer:

Preparation stage.

Explanation:

Since Periodic Inc. provides formal training to newly recruited Business Developers to guide them in designing new business initiatives. The new recruits are in the preparation stage of the creative process.

A creative process is a mental approach to innovation, it involves all the process of conceiving an idea and using this ideas to create a new and original product.

Generally, the creative process can be classified into five (5) stages, these are;

1. Preparation: this is typically the first stage of the creative process and it involves the process of gathering information by doing a whole lot of background research that would inspire you to do it.

2. Incubation: at this second stage of the creative process, you will let your mind wander away in imagination, in order to construct your thoughts.

3. Insight: this is the third stage of the creative process and it involves connecting the dots in your thoughts. It is simply the "eureka" moment where a perfect idea fits into your head.

4. Evaluation: this is the fourth stage of the creative process and it involves verifying and sifting your ideas to ensure they are in tandem with your aim, objectives and goals.

5. Implementation: this is the final stage of the creative process and it is the stage where the beautiful and insightful ideas are put into actions to develop a product.

Hence, the new recruits are in the preparation stage of the creative process.

Synovec Co. is growing quickly. Dividends are expected to grow at a rate of 24 percent for the next three years, with the growth rate falling off to a constant 7 percent thereafter. If the required return is 11 percent, and the company just paid a dividend of $2.05, what is the current share price? (Do not round intermediate calculations and round your answer to 2 decimal places, e.g., 32.16.)

Answers

Answer:

The current price per share is $84.16

Explanation:

The dividend discount model (DDM) estimates the value of a share/stock based on the present value of the expected future dividends from the stock. We will use the two stage growth model of DDM here as the growth in dividends of the stock is divided into two stages.

The formula for current price under two stage growth model is,

P0 = D0 * (1+g1) / (1+r)  +  D0 * (1+g1)^2 / (1+r)^2 + ... + D0 * (1+g1)^n / (1+r)^n  +

[( D0 * (1+g1)^n * (1+g2)) / (r - g2)] / (1+r)^n

Where,

g1 is initial growth rate

g2 is the constant growth rate

r is the required rate of return

So, the price of the stock today will be,

P0 = 2.05 * (1+0.24) / (1+0.11)  +  2.05 * (1+0.24)^2 / (1+0.11)^2  +  

2.05 * (1+0.24)^3 / (1+0.11)^3  + [( 2.05 * (1+0.24)^3 * (1+0.07)) / (0.11 - 0.07)] / (1+0.11)^3

P0 = $84.1556 rounded off to $84.16

Many consumers buy soft drinks and potato chips together when they shop at a grocery, convenience, or mass merchandiser store. But when querying its marketing information system (MIS), one convenience store discovered that when consumers bought a sandwich, many also purchased toothpaste. This information was obtained from checkout scanner data from its stores nationwide. This convenience store used________ to extract this hidden information from its MIS to find the statistical link between the two product categories.

Answers

Answer:

Data mining

Explanation:

Data mining is the process in which we can extract the raw data into useful data that would become beneficial for the company.

Large data is available and if we take the data i.e important or useful so this process we called data mining

In the given situation, it is discovered that when the consumers purchased a sandwich so many customers purchased toothpaste along with it. And for extracting the hiding information from its MIS the store used the data mining technique.

An analyst wants to estimate the yield to maturity on a non-traded 4-year, annual pay bond rated A. Among actively traded bonds with the same rating, 3-year bonds are yielding 3.2% and 6-year bonds are yielding 5.0%. Using matrix pricing the analyst should estimate a YTM for the non-traded bond that is closest to:

Answers

Answer:

3.8%

Explanation:

3 year bonds yielding 3.2%

6 year bonds yielding 5.0

Annual pay bond 4 years

Yielding bond+[(Annual pay bond- Bonds years)/bond years]×(Yielding bond-Yeilding bonds)

Let plug in the formula

Interpolating: 3.2% + [(4 - 3) / (6 - 3)] × (5.0% - 3.2%)

=3.2%+[1/3×(1.8%)]

= 3.2%+(0.33333×1.8%)

=3.2%+0.006

=0.032+0.006

=0.038×100

=3.8%

Alternatively,

Interpolating: 3.2% + [(4 - 3) / (6 - 3)] × (5.0% - 3.2%) =3.8%

In this case the analyst should estimate a YTM for the non-traded bond that is closest to: 3.8%

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