Surses / I-TVET / Diploma / Year One(1) DMAF.121 March - June 202 Cerea
The stockholders' equity of a company is the difference between assets and liabilities
O a. True
O b. False​

Answers

Answer 1

Answer:

a. True

Explanation:

As we know that

Accounting equation shows that

Total assets = total liabilities + stockholder equity

if we need to find out the stockholder equity so it should be

= total assets - total liabilities

That means it shows the difference between the assets and liabilities

Therefore the given statement is true


Related Questions

A long position of the three-month forward contract on a commodity that was negotiated three months ago has a delivery price of $40. The current forward price for a three-month forward contract is $42. The current spot price of this commodity is also $42. The three month risk-free interest rate (with continuous compounding) is 8%. What is the value of this long forward contract now

Answers

Answer:

$1.96

Explanation:

The disparity between the delivery price and the actual forward price discounted at the specified discount rate will be the current value.

Thus, it can be calculated by using the following formula:

[tex]Value = \dfrac{forward price - Delivery price}{e^{(rate * \dfrac{no \ of \ months}{12})}}[/tex]

[tex]Value = \dfrac{42 - 40}{e^{(0.08 * \dfrac{3}{12})}}[/tex]

[tex]Value = \dfrac{2}{e^{0.02}}[/tex]

[tex]Value = \dfrac{2}{1.02020134}[/tex]

[tex]\mathbf{Value =\$1.96 }[/tex]

Other than living with your parents, what is another smart way to keep living
expenses down while in college?

Answers

Manage your money well for example budgeting your food expenses, rent cost, also going out costs. I think that’s the main thing I would suggest is budgeting for everything. I hope this helps! Goodluck :)

Answer:put money in stocks

Explanation:it might be risky but you can strike gold I made 200 in a day and other people can get more, this is a graet way to make money.

Or you can buy caned food that you can save for longer and eat less

The firm's tax rate is 34 percent. The firm's pre-tax cost of debt is 8 percent; the firm's debt-to-equity ratio is 4; the risk-free rate is 3 percent; the beta of the firm's common stock is 1.5; the market risk premium is 9 percent. What is the firm's cost of equity capital

Answers

Answer:

16.5%

Explanation:

Cost of equity = risk free + beta x (market rate of return - risk free rate of return)

3 + (1.5 x 9) = 16.5%

A company must decide the number of machines it should buy to satisfy its demand. The machine will operate 60 minutes per hour, 8 hours per day, 250 days per year. The company currently has 2 machine type 1, and 1 machine type 2.
Product demand and processing times for the equipment are:
Product Annual Demand PROCESSING TIME
PER UNIT (minutes)
Machine 1 Machine 2
001 12,000 4 6
002 10,000 9 9
003 18,000 5 3
a) The total processing time required by producing Product 1, 2, and 3 using machine type 1?
b) The total processing time required by producing Product 1, 2, and 3 using machine type 2?
c) What is the capacity cushion for machine type 1 and machine type 2?
d) How many machines of each type would be required to handle the demand?

Answers

Answer:

A

Explanation:

it's a because the processing time required by product 1,2 and 3 using machine type 1

Super Grocery store allocates its service department expenses to its various operating (sales) departments. The following data is available for its service departments: ExpenseBasis for allocation Amount AdministrativeSquare feet of floor space $17,000 AdvertisingAmount of dollar sales $10,000 The following information is available for its three operating (sales) departments: Department Square Feet Dollar Sales Produce 960 $82,000 Bakery 640 $32,000 Meats 1,600 $44,000 Totals 3,200 $158,000 What is the total administrative expense allocated to the Meats department

Answers

Answer: $8500

Explanation:

The total administrative expense allocated to the Meats department will be calculated thus:

= (Total administrative expense/Total Sales in square Feet) × Meat Department sales in Square Feet

= (17000/3200) × 1600

= $8500

The total administrative expense allocated to the Meats department is $8500.

Select the correct answer.
Petra is the chief executive officer of a logistics company. She reviews her company's financial statements regularly when making decisions
about further expansion plans. How would you categorize Petra?
ОА
external user
О В.
Internal user
Ос.
debtor
OD
creditor

Answers

Based on the situation describe and the concept of financial accounting of business firms, Petra can be categorized as an Internal User.

Who is an Internal User in the Accounting application?

There are different categories of people or users when it comes to Accounting applications like Quickbooks, which defined how each category has different access to the usage of the accounting application and how much they can make edits.

In this case, given that Petra is the chief executive officer of a logistics company, and can reviews her company's financial statements regularly when making decisions about further expansion plans, this is an example of an Internal User.

Hence in this case it is concluded that the correct answer is option B "Internal User."

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Answer:

Internal user

Explanation:

pink brown

Teal Mountain Golf Inc. was formed on July 1, 2019, when Matt Magilke purchased the Old Master Golf Company. Old Master provides video golf instruction at kiosks in shopping malls. Magilke plans to integrate the instructional business into his golf equipment and accessory stores. Magilke paid $780,000 cash for Old Master. At the time, Old Masterâs balance sheet reported assets of $630,000 and liabilities of $190,000 (thus ownersâ equity was $440,000). The fair value of Old Masterâs assets is estimated to be $810,000. Included in the assets is the Old Master trade name with a fair value of $6,000 and a copyright on some instructional books with a fair value of $19,200. The trade name has a remaining life of 5 years and can be renewed at nominal cost indefinitely. The copyright has a remaining life of 40 years.

Required:
a. Prepare the journal entry to record amortization expense for 2020.
b. Prepare the intangible assets section of Teal Mountain Golf Inc. at December 31, 2020.

Answers

Answer:

Teal Mountain Golf Inc.

a. Journal Entry:

December 31, 2020:

Debit Amortization Expense $17,680

Credit Accumulated Amortization $17,680

To record the amortization expense for the year.

b. Intangible Assets Section of Teal Mountain Golf Inc. as at December 31, 2020:

Goodwill                     $160,000

less acc. amortization    16,000    $144,000

Trade Name                    6,000

less acc. amortization     1,200           4,800

Copyright                      19,200

less acc. amortization       480          18,720

Total net intangible assets          $167,520

Explanation:

a) Data and Calculations:

Amount paid for Old Master Golf Company = $780,000

Fair value of old master's assets = $810,000

Less liabilities =                                 (190,000) (620,000)

Purchased Goodwill =                                       $160,000

Intangible assets:      Amortization Period  Amortization Expense for 2020

Goodwill = $160,000      10 years                  $16,000 ($160,000/10)

Trade name $6,000        5 years                      1,200 ($6,000/5)

Copyright   $19,200      40 years                        480 ($19,200/40)

Total amortization expense for 2020 =       $17,680

You’re trying to save to buy a new $180,000 Ferrari. You have $29,000 today that can be invested at your bank. The bank pays 3.6 percent annual interest on its accounts. How long will it be before you have enough to buy the car? (Do not round intermediate calculations and round your answer to 2 decimal places, e.g., 32.16

Answers

Answer:

It will take 337.18 years before you have enough to buy the car.

Explanation:

This can be calculated using the future value (FV) formula as follows:

FV = PV * (1 + r)^n ...................... (1)

Where:

FV = future value or the price of Ferrari = $180,000

PV = present value or thee amount you have today = $29,000

r = annual interest rate = 3.6%, or 0.036

n = number of years = ?

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

$180,000 = $29,000 * (1 + 0.036)^n

$180,000 - $29,000 = 1.036^n

151,000 = 1.036^n

Loglinearizing, we have:

log151,000 = nlog1.036

5.17897694729317 = n * 0.0153597554092142

n = 5.17897694729317 / 0.0153597554092142

n = 337.18

Therefore, it will take 337.18 years before you have enough to buy the car.

An industry is likely to have a low beta if the: stream of revenues within that industry is less volatile than the market. economy is in a recessionary period. market for its goods is highly affected by the market cycle. number of firms within the industry is fairly constant. industry tends to use a lot of debt financing.

Answers

Answer:

stream of revenues within that industry is less volatile than the market.

Explanation:

Systemic risk is measured by beta. The higher beta is, the higher the systemic risk and the higher the compensation demanded for by investors

an industry with less volatilty would have a low beta

higher debt and an industry affected by business cylce would have a higher beta

Fargo Company's outstanding stock consists of 600 shares of noncumulative 5% preferred stock with a $10 par value and 3,200 shares of common stock with a $1 par value. During the first three years of operation, the corporation declared and paid the following total cash dividends. Dividend Declared year 1$22,000 year 2$5,000 year 3$31,000 The amount of dividends paid to preferred and common shareholders in year 1 is:

Answers

Answer:

$300 and $21,700 respectively.

Explanation:

Preference Stock has preference when it comes to payment of dividends. So the dividend declared is first paid to Preference Stock holders then the remainder to Common Stock Holders.

Preference Stock Dividend :

Dividend = 600 shares x 5% x $10 = $300

Common Stock Dividend :

Dividend = $22,000 - $300 = $21,700

therefore,

The amount of dividends paid to preferred and common shareholders in year 1 is: $300 and $21,700 respectively.

quick please I need help

Answers

Answer:

Answer below

Explanation:

Income

Monthly income $60 ( the $15 per week * 4 the number of weeks in a month ).

Grandparents $30

Total income $90

Essential expenses ( fixed )

Bicycle tune up $20

Essential expenses ( variable )

New bike tire $5

Non-essential expenses

Game $50

Total expenses $75

Total savings $15

I REALLY HOPE THIS HELPED YOU

The Town of Drexel has the following financial transactions. Prepare the journal entries necessary for the preparation of fund financial statements.

1. The town council adopts an annual budget for the general fund estimating general revenues of $1.7 million, approved expenditures of $1.5 million, and approved transfers out of $120,000.
2. The town levies property taxes of $1.3 million. It expects to collect all but 3 percent of these taxes during the year. Of the levied amount, $40,000 will be collected next year but after more than 60 days.
3. The town orders two new police cars at an approximate cost of $110,000.
4. A transfer of $50,000 is made from the general fund to the debt service fund.
5. The town pays a bond payable of $40,000 along with $10,000 of interest using the money previously set aside.
6. The Town of Drexel issues a $2 million bond at face value in hopes of acquiring a building to convert into a high school.
7. The two police cars are received with an invoice price of $112,000. The voucher has been approved but not yet paid.
8. The town purchases the building for the high school for $2 million in cash and immediately begins renovating it.
9. Depreciation on the new police cars is computed as $30,000 for the period.
10. The town borrows $100,000 on a 30-day tax anticipation note.

Answers

Answer:

1. A. FUND: GENERAL FUND

Dr Estimated Revenues control $1,700,000

Cr Appr. Control $1,500,000

Cr Est. OFU control $120,000

Cr Budgetary Fund Balance 80,000

GOVERNMENT

No journal entry

2. FUND: GENERAL FUND

Dr Property Tax Receivable $1,300,000

Cr Allowance for uncollectible taxes $39,000

Cr Deferred Revenue $40,000

Cr Revenues-Property taxes $1, 221,000

GOVERNMENT: GOVERNMENTAL ACTIVITIES

Dr Property Tax Receivable $1,300,000

Cr Allowance for uncollectible taxes $39,000

Cr Revenues - Property taxes $1,261,000

3. FUND: GENERAL FUND

Dr Encumbrances control $110,000

Cr Fund-balance: reserve for Encumbrances

$110,000

GOVERNMENT

Commitments are not reported

4. FUND: GENERAL FUND

Dr OFU: transfer out $50,000

Cr Cash $50,000

FUND: DEBT SERVICES FUND

Dr Cash $50,000

Cr OFU: Transfer in $50,000

GOVERNEMNT

No journal entry

5. FUND: DEBT SERVICES FUND

Dr Expenditures - Principal $40,000

Dr Expenditures - Interest $10,000

Cr Cash $50,000

GOVERNMENT

Dr Bonds Payable $40,000

Dr Interest Expense $10,000

Cr Cash $50,000

6. FUND:CAPITAL PROJECTS FUND

Dr Cash $2,000,000

Cr Other Financing Sources-Bond Proceeds

$2,000,000

GOVERNMENT

Dr Cash $2,000,000

Cr Bonds Payable $2,000,000

7. FUND: GENERAL FUND

Dr Fund balance- reserve for Encumbrances $110,000

Cr Encumbrances control $110,000

Dr Expenditure: police vehicles $112,000

Cr Vouchers payable $112,000

GOVERNMENT

Dr Police Cars $112,000

Cr Vouchers Payable $112,000

8. FUND: CAPITAL PROJECTS FUND

Dr Expenditures - Building $2,000,000

Cr Cash $2,000,000

GOVERNMENT

Dr Building $2,000,000

Cr Cash $2,000,000

9. FUND

No journal entry

GOVERNMENT

Dr Depreciation Expense $30,000

Cr Accumulated Depreciation $30,000

10. FUND: GENERAL FUND

Dr Cash $100,000

Cr Tax Anticipation Note Payable $100,000

GOVERNMENT

Dr Cash $100,000

Cr Tax Anticipation Note Payable $100,000

Explanation:

Preparation of the journal entries necessary for the preparation of fund financial statements

1. FUND: GENERAL FUND

Dr Estimated Revenues control $1,700,000

Cr Appr. Control $1,500,000

Cr Est. OFU control $120,000

Cr Budgetary Fund Balance $80,000

($1,700,000-$1,500,000-$120,000)

GOVERNMENT

No journal entry

2. FUND: GENERAL FUND

Dr Property Tax Receivable $1,300,000

Cr Allowance for uncollectible taxes $39,000

(3%*1,300,000)

Cr Deferred Revenue $40,000

Cr Revenues-Property taxes $1, 221,000

($1,300,000-$39,000-$40,000)

GOVERNMENT: GOVERNMENTAL ACTIVITIES

Dr Property Tax Receivable $1,300,000

Cr Allowance for uncollectible taxes $39,000

(3%*1,300,000)

Cr Revenues - Property taxes $1,261,000

($1,300,000-$39,000)

3. FUND: GENERAL FUND

Dr Encumbrances control $110,000

Cr Fund-balance: reserve for Encumbrances

$110,000

GOVERNMENT

Commitments are not reported

4. FUND: GENERAL FUND

Dr OFU: transfer out $50,000

Cr Cash $50,000

FUND: DEBT SERVICES FUND

Dr Cash $50,000

Cr OFU: Transfer in $50,000

GOVERNEMNT

No journal entry

5. FUND: DEBT SERVICES FUND

Dr Expenditures - Principal $40,000

Dr Expenditures - Interest $10,000

Cr Cash $50,000

($40,000+$10,000)

GOVERNMENT

Dr Bonds Payable $40,000

Dr Interest Expense $10,000

Cr Cash $50,000

($40,000+$10,000)

6. FUND:CAPITAL PROJECTS FUND

Dr Cash $2,000,000

Cr Other Financing Sources-Bond Proceeds

$2,000,000

GOVERNMENT

Dr Cash $2,000,000

Cr Bonds Payable $2,000,000

7. FUND: GENERAL FUND

Dr Fund balance- reserve for Encumbrances $110,000

Cr Encumbrances control $110,000

Dr Expenditure: police vehicles $112,000

Cr Vouchers payable $112,000

GOVERNMENT

Dr Police Cars $112,000

Cr Vouchers Payable $112,000

8. FUND: CAPITAL PROJECTS FUND

Dr Expenditures - Building $2,000,000

Cr Cash $2,000,000

GOVERNMENT

Dr Building $2,000,000

Cr Cash $2,000,000

9. FUND

No journal entry

GOVERNMENT

Dr Depreciation Expense $30,000

Cr Accumulated Depreciation $30,000

10. FUND: GENERAL FUND

Dr Cash $100,000

Cr Tax Anticipation Note Payable $100,000

GOVERNMENT

Dr Cash $100,000

Cr Tax Anticipation Note Payable $100,000

You are considering moving the school to another neighborhood where the rent and utilities will increase to $10,392.00, salaries to $6,594.00 and insurance to $2,062.00 per month. Variable cost per student will increase up to $160.00 per month. However you can charge $1,045.00 per student. At what point will you be indifferent between your current mode of operation and the new option

Answers

Answer:

20

Explanation:

Missing word "You run a school in Florida. Fixed monthly cost is $5,290.00 for rent and utilities, $6,345.00 is spent in salaries and $1,249.00 in insurance. Also every student adds up to $95.00 per month in stationary, food etc. You charge $666.00 per month from every student now."

Let the number of student be x

Total profit from first operation = 666x - 5290 - 6345 - 1249 - 95x

Total profit from first operation = 571x - 12884

Total profit from second operation = 1045x - 10392 - 6594 - 2062 - 160x

Total profit from second operation = 885x - 19048

At point of indifference, Profit from first operation=Profit from second operation

571x - 12884 = 885x - 19048

885x - 571x = 19048 - 12884

314x = 6164

x = 6164/314

x = 19.6306

x = 20

Hence, one will be indifferent when the total number of student is 20

Over time, consumers have less of a need for a broad product offering. How does this shift in preferences alter the desirability of make-to-stock production relative to make-to-order production

Answers

Answer:

1. It increases it, i.e., make-to-stock becomes more desirable

Explanation:

In the case when the consumer has the less requirement for the product i.e broad so the shifting with respect to the preference could change the desirability of making to stock production could increase it as the make to stock would become the more desirable

Therefore the first option is correct

Societies make choices about goods and services based on the availability of A. land B. workers C. resources D. new technology Please select the best answer from the choices provided ОА OB O c OD​

Answers

Answer:

c

Explanation:

Resources are means or factors used to produce goods and services that satisfy human wants.

Human wants and that of the society is unlimited but the resources available to satisfy these wants are limited. As a result, economic agents must make decisions based on the availability of resources.

Resources include :

Land are natural resources used to produce goods and services e.g. gold mine

Labor is the effort used by people in  the production of goods and services.

Capital includes machinery and man made resources used in production e.g. hammer

An entrepreneur is a person who combines the other factors of production together

Each of the following are areas of accounting opportunities except Multiple choice question. financial managerial regulators taxation g

Answers

Answer:

s

Explanation:

Scientific management were more concerned with the problems at the.........a. operational b.High level​

Answers

Answer:

The correct option is a. operational level​.

Explanation:

Scientific management is a management theory that examines and combines workflows. Its fundamental goal is to increase economic efficiency, particularly worker productivity at thee operational level.

Operational level is a level at which operational activities of a business are carried out. Operational activities are company functions that are directly tied to supply of goods and/or services to the market. Basic business activities include producing, distributing, marketing, and selling a product or service.

Therefore, the correct option is a. operational level​. That is, scientific management were more concerned with the problems at the operational level​.

Oriole Choice sells natural supplements to customers with an unconditional sales return if they are not satisfied. The sales returns period extends 60 days. On February 10, 2021, a customer purchases $3100 of products (cost $1550). Assuming that based on prior experience, estimated returns are 30%. The journal entry to record the actual return of $160 of merchandise includes a

Answers

Answer: See explanation

Explanation:

The journal entry to record the actual return of $160 of merchandise includes:

Debit Sales return and allowance $160

Credit Account receivable $160

Debit Returned Inventory $80

Credit Cost of goods sold $80

Note:

Returned inventory was calculated as:

= $160 × (1550/3100)

= $160 × 0.5

= $80

Outdoor Company is located in Kirkland, Washington, where the city and the state have minimum wage laws. Outdoor pays its starting employees the legal minimum rate, which, among the governing laws, is Group of answer choices the federal minimum wage. the city minimum wage. the highest of the minimum wages. the state minimum wage.

Answers

Answer: the highest of the minimum wages.

Explanation:

The company will have the pay the minimum wage that is the highest because they are under the authority of all three governments and paying the highest minimum wage would ensure that they automatically follow the minimum wages set by the other two authorities.

For instance; the federal minimum wage is $7.25 per hour, the state minimum wage is $10 per hour and the city minimum is $12 per hour. When the company pays $12 an hour, they would be adhering to the city minimum and automatically adhering to the Federal and State minimums as well.

Emily Company has 20,000 shares of cumulative preferred stock outstanding, with annual dividends paid at a rate of $2 per share. The company also has 40,000 shares of common stock outstanding. Preferred dividends are in arrears from the prior year and the number of shares remained the same for this year and last year. If the company declares a $400,000 dividend in the current year, each outstanding share of common stock would receive:

Answers

Answer:

$8.00

Explanation:

Preference Stock has preference when it comes to payment of dividends. The remainder is paid to common stock. When the preference stocks are cumulative, the previous dividends outstanding have to be paid up before current year dividends.

Preference Dividend :

Preference Dividend = 20,000 shares x $2 = $40,000

Thus in current year $80,000 dividend ($40,000 x 2) need to be paid up

Common Stock Dividend :

Dividend = $400,000 - $80,000 = $320,000

Dividend per stock = $320,000 ÷ 40,000 shares = $8.00

therefore,

Each outstanding share of common stock would receive: $8.00

One way the Federal Reserve can counter unemployment and stimulate spending is by-
А
selling securities
B
decreasing the discount rate
c
tightening monetary policies
D
increasing the reserve requirement

Answers

Answer:

I think the answer is C

Explanation:

sorry if wrong

Tightening monetary policies is one of the way that the Federal Reserve can counter unemployment and stimulate spending. Option C is correct.

What is the monetary policy?

A nation's entire money supply is managed by monetary policy, which also aims to promote economic growth. Interest rate changes and adjustments to bank reserve requirements are examples of monetary policy strategies.

Interest rates in the economy are affected by monetary policy, including interest rates on savings accounts, corporate loans, and mortgages. Changes in interest rates have an impact on how individuals invest their money or spend their money, which has an impact on inflation, economic growth, and employment.

One method for the Federal Reserve to combat unemployment and boost expenditure is to tighten monetary policy. Raising interest rates makes borrowing more expensive and, thus, less appealing.

Therefore, option C is correct.

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During 2020, Lincoln Company hires 21 individuals who are certified to be members of a qualifying targeted group. Each employee works in excess of 600 hours and is paid wages of $15,850 during the year. Determine the amount of Lincoln's work opportunity credit. $fill in the blank 1.

Answers

Answer: $50400

Explanation:

Based on the information given in the question, it should be noted that Lincoln Company can take full credit due to the fact that the workers work for more than 400 hours

Therefore, the work opportunity credit will be claimed as 40% of the first $6,000 and this will be:

= (40% × $6000) × 21

= $2400 × 21

= $50400

All stores are similar in size, carry similar products, and operate in similar neighborhoods. Store 1 was established first and was built at a lower cost than were Stores 2 and 3. This lower cost results in less depreciation expense for Store 1. Store 2 follows a policy of minimizing both costs and sales prices. Store 3 follows a policy of providing extensive customer service and charges slightly higher prices than the other two stores. Top management of Drexel-Hall is considering closing Store 3. The three stores are close enough together that management estimates closing Store 3 would cause sales at Store 1 to increase by $85,000, and sales at Store 2 to increase by $113,000. Closing Store 3 is not expected to cause any change in common fixed costs. Compute the increase or decrease that closing Store 3 should cause in: a. Total monthly sales for Drexel-Hall stores. b. The monthly responsibility margin of Stores 1 and 2. c. The company's monthly income from operations.

Answers

The question is incomplete. The complete question is :

Shown below is a segmented income statement for Drexel-Hall during the current month: Drexel-Hal Store 1 Store 2 Store 3 Sales Variable costs Dollars $1,800.000 100% s600,000 100% S600.000 100% S600.000 100 % 1080,000 60 372,000 62 378,000 63 330,00055 Contribution margin Traceable fixed costs: controllable $ 720,000 432,000 40% 24 $228,000 38 % $222,000 37% $270,000 45% 20,000 20 102,000 17 210,000 35 Performance margin Traceable fixed costs: committed S 288,000 16% $108,000 18% $120,000 20% $60,000 66,000 10% 80,00010 48,000 8 66,000 11 Store responsibility margin $ 108,000 6% $60,000 10% s54,000 9% $ (6,000) (1) % Common fixed costs 36,000 Income from operations $ 72,000 4% All stores are similar in size, carry similar products, and operate in similar neighborhoods. Store 1 was established first and was built at a lower cost than were Stores 2 and 3. This lower cost results in less depreciation expense for Store 1. Store 2 follows a policy of minimizing both costs and sales prices. Store 3 follows a policy of providing extensive customer service and charges slightly higher prices than the other two stores. Top management of Drexel-Hall is considering closing Store 3. The three stores are close enough together that management estimates closing Store 3 would cause sales at Store 1 to increase by $85,000, and sales at Store 2 to increase by $113,000. Closing Store 3 is not expected to cause any change in common fixed costs. Compute the increase or decrease that closing Store 3 should cause in: a. Total monthly sales for Drexel-Hall stores. b. The monthly responsibility margin of Stores 1 and 2. c. The company's monthly income from operations.

Solution :

1. Decrease in the Sale from the stores 3          600,000

 Less : increase in sale from stores 1 and 2       180,000

 Net decrease                                                      420,000

2. Expected increase in the monthly count

    Stores 1 = 60000 x 38%                                  22,800

    Stores 2 = 120000 x 37%                                                       44,400

   Less : fixed cost                                        

   Monthly responsibility margin                       22,800             44,400

3. Increase in the income by eliminating          6,000

   store 3

    Responsibility margin                                   67,200

    Expected increase in the monthly income  73,200

Artis Sales has two store locations. Store A has fixed costs of $125,000 per month and a variable cost ratio of 60%. Store B has fixed costs of $200,000 per month and a variable cost ratio of 30%. What is the break-even sales volume for Store A

Answers

Answer:

$312,500

Explanation:

break-even sales = Fixed Cost ÷ Contribution margin ratio

                             =  $125,000 ÷ 40 %

                             = $312,500

the break-even sales volume for Store A is  $312,500

In 2020, Creeper Corporation had a $4,000 net long-term capital loss that it could not carry back. For 2021, it reported the following capital transactions. Long-term capital gain$2,000 Short-term capital gain3,000 As a result of these transactions, for 2021 Creeper reports a: a.Net short-term capital gain of $1,000. b.Carryover to 2022 of $2,000 long-term capital loss. c.Net short-term capital gain of $3,000. d.Net long-term capital gain of $1,000.

Answers

Answer:

d. Net long-term capital gain of $1,000

Explanation:

2020, $4,000 net long-term capital loss that it could not carry back.

2021, Long-term capital gain $2,000

2021, Short-term capital gain $3,000

In 2021, Creeper would reports a:

Net long-term capital gain = Long-term capital gain + Short-term capital gain - Net long-term capital loss

Net long-term capital gain = $2,000 + $3,000 - $4,000

Net long-term capital gain = $1,000

The data show the percentage of households that composted kitchen waste and those that composted yard waste in 26 regions of a certain country. Complete parts a and b below.

The mean percentage of households that composted kitchen waste is
........​%, while the mean percentage of households that composted yard waste is
.........%. The percentage of households that composted kitchen waste is ......... the percentage of households that composted yard waste.

The standard deviation of the percentage of households that composted kitchen waste is ........%, while the standard deviation of the percentage of households that composted yard waste is .........​%. The percentage of households that composted kitchen waste is ........... the percentage of households that composted yard waste.

Kitchen Yard
33 45
94 84
46 68
89 73
55 78
10 54
67 82
65 80
70 85
73 88
73 83
71 85
74 80
71 84
52 84
34 90
78 83
27 77
56 74
56 76
32 67
27 52
22 54
38 77
39 80
61 83

Answers

Answer:

that's alot of numbers but

During 2021, Sysco Corp. had 950,000 shares of common stock and 100,000 shares of 7% preferred stock outstanding. The preferred stock does not have cumulative or convertible features. Sysco declared and paid cash dividends of $400,000 and $200,000 to common and preferred shareholders, respectively, during 2021. On January 1, 2020, Sysco issued $2,100,000 of convertible 5% bonds at face value. Each $1,000 bond is convertible into five common shares. Sysco's net income for the year ended December 31, 2021, was $6.00 million. The income tax rate is 20%. What will Sysco report as diluted earnings per share for 2021, rounded to the nearest cent?
a. None of these answer choices are correct
b. 56.25
c. $6.03
d. $6.35

Answers

Answer:

c. $6.03

Explanation:

Earnings available to common shareholders

Net Income                                                             $6,000,000

Less: Preference dividend                                     $200,000  

Net Income available to common shareholders  $5,800,000

Number of Common shares = 950,000

Equivalent common shares for convertible 5% Bonds = 10,450. [Number of bonds = 2,100,000/1,000 = 2,100 shares. Equivalent common shares = 2,100 * 5 = 10,500 shares]

Weighted average number of common shares outstanding = 950,000 + 10,500 = 960,500

Earnings per share = Earnings available to common shareholders / Weighted average number of common shares outstanding

Earnings per share = $5,800,000 / 960,500

Earnings per share = 6.038521603331598

Earnings per share = $6.04

A machine with a cost of $61,800 has an estimated residual value of $4,986 and an estimated life of 5 years or 18,970 hours. What is the amount of depreciation for the second full year, using the double-declining-balance method

Answers

Answer:

$14,832

Explanation:

Depreciation charge = 2 x SLDP x BVSLDP

where,

SLDP = 100 ÷ useful life = 20 %

and

BVSLDP = Cost or Net Book Value

therefore,

1st year

Depreciation charge = 2 x 20 % x $61,800 = $24,720

2nd year

Depreciation charge =  2 x 20 % x ($61,800 - $24,720) = $14,832

conclusion

the amount of depreciation for the second full year is  $14,832

A corporate bond has a face value of $1,000 and a coupon rate of 5%. The bond matures in 20 years and has a current market price of $900. If the corporation sells more bonds, it will incur flotation costs of $25 per bond. If the corporate tax rate is 35%, what is the after-tax cost of debt capital

Answers

Answer: 4.10%

Explanation:

Solve for the current rate being used using the RATE function on Excel.

Number of periods = 15

Payment = 1,000 * 5% = 50

Present value = Current market price - floatation costs = 900 - 25 = 875

Future value = 1,000 face value

The result will be:

= 6.31%

If tax is 35%, after-tax cost is:

= 6.31% * (1 - 35%)

= 4.10%

The article discusses actions taken by Mary Conger, a master plumber who teaches mandated continuing education classes so that plumbers can maintain their licenses. If we take an opportunistic view of her action, it is a good example of what? Choose one: A. copyright infringement B. consolidation C. rent-seeking behavior D. quality assurance

Answers

Answer:

Option D

Explanation:

In simple words, Quality assurance, described by ISO 9000 as element of quality control focusing on ensuring trust that performance standards will be met," is a method of preventing errors and failures in manufacturing goods and avoiding issues when supplying products or services to consumers.

Thus, from the above we can conclude that the correct answer is D.

As a result if this we can see that opportunistic view of her action, it is a good example of quality assurance.

According to the question, we are to discuss actions taken by Mary Conger, a master plumber who teaches mandated continuing education classes so that plumbers can maintain their licenses.

Therefore, option D is correct because her action, it is a good example of quality assurance.

Learn more about quality assurance at:

https://brainly.com/question/17493537

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