The following data were selected from the records of Sykes Company for the year ended December 31, 2014.
Balances January 1, 2014
Accounts receivable (various customers) $ 122,000
Allowance for doubtful accounts 8,000
In the following order, except for cash sales, the company sold merchandise and made collections on credit terms 5/10, n/30 (assume a unit sales price of $900 in all transactions and use the gross method to record sales revenue).
Transactions during 2014
a. Sold merchandise for cash, $248,000.
b. Sold merchandise to R. Smith; invoice price, $11,500.
c. Sold merchandise to K. Miller; invoice price, $29,000.
d.
Two days after purchase date, R. Smith returned one of the units purchased in (b) and received account credit.
e. Sold merchandise to B. Sears; invoice price, $23,000.
f. R. Smith paid his account in full within the discount period.
g. Collected $92,000 cash from customer sales on credit in prior year, all within the discount periods.
h. K. Miller paid the invoice in (c) within the discount period.
i. Sold merchandise to R. Roy; invoice price, $18,500.
j.
Three days after paying the account in full, K. Miller returned seven defective units and received a cash refund.
k. After the discount period, collected $6,000 cash on an account receivable on sales in a prior year.
l. Wrote off a 2013 account of $5,000 after deciding that the amount would never be collected.
m. The estimated bad debt rate used by the company was 1.0 percent of credit sales net of returns.
Required:
1. Using the following categories, indicate the effect of each listed transaction, including the write-off of the uncollectible account and the adjusting entry for estimated bad debts (ignore cost of goods sold). The first transaction is used as an example. (Round your answers to the nearest whole dollar amount. Amounts to be deducted should be indicated by a minus sign.)
Transactions | Sales Revenue | Sales discounts | Sales Returns and Allowances | Bad Debt
a
b
c
d
e
f
g
h
i
j
k
l
m
Show how the accounts related to the preceding sale and collection activities should be reported on the 2014 income statement. (Treat sales discounts as a contra-revenue.)
Sales renenue
Less: Sales and return
Sales discounts
Net sales revenue
Operating expenses
Bad debt expenses

Answers

Answer 1

Answer:

Sales Revenue: 316,000

Sales Discounts Taken: 2680

Sales Returns and Allowances: 4000

Bad Debt Expense: 1155

Explanation:

A. Sales Revenue- 235,000

B. Sales Revenue- 11,500

C. Sales Revenue- 26,500

D. Sales Returns and Allowances- 500

E. Sales Revenue- 24,000

F. Sales Discounts (Taken)- 220

G. Sales Discounts (Taken)

(Sales discounts (taken) $98,000 ÷ (1 - 0.02) = $100,000 gross sales; $100,000 × 0.02 = $2,000)

H. Sales Discounts (Taken)- 530

I. Sales Revenue- 19,000

J. Sales Discounts (Taken) - (70)

Sales Returns and Allownaces- 3500

K.

L.

M. Bad Debt Expense

Credit sales ($11,500 + $26,500 + $24,000 + $19,000) =$81,000

Less: Sales returns ($500 + $3,500)= 4,000

______________________________

Net sales revenue

77,000

Estimated bad debt rate

× 1.5 %

_____________________________

Bad debt expense

+$1,155


Related Questions

Red Mountain, Inc. has the following information from its payroll records: Salaries and wages earned by employees $ 180,000 Less: income taxes withheld from employees 27,000 Less: FICA taxes withheld from employees 9,000 Net pay to employees $ 144,000 The employer amount of FICA taxes that Red Mountain is required to pay is equal to the amount that it withholds from its employees. Assume no other payroll taxes are incurred at this time. What is Red Mountain's total expense with regards to this payroll

Answers

Answer:

Red Mountain's total expense with regards to this payroll is $189,000

Explanation:

In order to calculate Red Mountain's total expense with regards to this payroll we would have to make the following calculation:

Red Mountain's total expense=Salaries and wages earned by employees+FICA taxes

According to given data:

Salaries and wages earned by employees=$ 180,000

FICA taxes=$9,000

Therefore, Red Mountain's total expense=$ 180,000+$9,000

Red Mountain's total expense=$189,000

Red Mountain's total expense with regards to this payroll is $189,000

The internal financial statements of Vera Incorporated show that their beaded purses incurred an operating loss in the most recent year. There were 27 comma 000 purses sold in that year. Selected financial information about the purse line follows. Total sales revenue $ 191 comma 000 Variable costs $ 92 comma 000 Contribution margin $ 99 comma 000 Fixed costs $ 101 comma 000 Net operating loss $( 2 comma 000 ) If the line of purses were to be​ discontinued, the company would avoid $ 21 comma 000 in fixed costs per year. If Vera Incorporated were to discontinue the line of​ purses, the change in annual operating income would be

Answers

Answer:

Vera Incorporated

Change in annual operating income from discontinued business:

Annual Operating Income would reduce by $78,000.

Explanation:

a) Calculation of the Net Income Lost:

Loss of Contribution        ($99,000)

Avoidable fixed cost          $21,000

Reduction of Income       ($78,000)

b) The line of purses contributes $80,000 towards the company's fixed cost.  Therefore, discontinuing this line of business would lead to the loss of this steam of income.  The amount of reduced operating income will be $78,000 ($80,000 - 2,000).

Daniel acquires a 30 percent interest in the PPZ Partnership from Paolo, an existing partner, for $48,000 of cash. The PPZ Partnership has borrowed $19,000 of recourse liabilities as of the date Daniel bought the interest. What is Daniel's basis in his partnership interest

Answers

Daniel’s outside basis in his partnership Interest is $42, 000

Oxygen combines with nitrogen in the air to form NOx at about

Answers

Answer:

2500° F

Explanation:

Oxygen combines with nitrogen in the air to form NOx at about 2500 degrees Fahrenheit.

From 2010 to 2011, nation A's real GDP increased from $100 billion to $106 billion and its population grew from 50 million to 51 million. As a result, real GDP per capita _____ because real GDP rose _____ than the population.

Answers

Answer:

As a result, real GDP per capita WILL INCREASE because real GDP rose MORE than the population.

Explanation:

increase in real GDP = $106 - $101 = $5 billion, or 4.95%

population increase = 51 - 50 = 1 million people, or 2%

real GDP per capita 2010 = $101,000 / 50 = $2,020

real GDP per capita 2011 = $106,000 / 51 = $2,078

since the real GDP increased by almost 5%, while the population increased only by 2%, the real GDP per capita will increase by 2.9%

Use the information below for Harding Company to answer the question that follow. Harding Company Accounts payable $ 40,000 Accounts receivable 65,000 Accrued liabilities 7,000 Cash 30,000 Intangible assets 40,000 Inventory 72,000 Long-term investments 110,000 Long-term liabilities 75,000 Marketable securities 36,000 Notes payable (short-term) 30,000 Property, plant, and equipment 625,000 Prepaid expenses 2,000 Based on the data for Harding Company, what is the amount of quick assets

Answers

Answer:

$131,000

Explanation:

The computation of the amount of quick assets is shown below:

Quick asset = Account  Receivable + Cash + marketable securities

= $65,000 + $30,000 + $36,000

= $131,000

We simply added the account receivable, cash and the marketable securities so that the quick assets could come plus it contains more liquidity that converted into cash in a very short period of time and the rest of the items are ignored as there are not relevant

Skolits Corp. issued 20-year bonds 2 years ago at a coupon rate of 8.9 percent. The bonds make semiannual payments. If these bonds currently sell for 110 percent of par value, what is the YTM

Answers

Answer:

The YTM is 7.85%

Explanation:

Since 20 year bonds were issued 2 years ago,

Time to Maturity = 18 years

Coupon Rate = 8.9%

Lets assume that the par value of the bond is $100

The bonds make semi-annual payments,

Therefore, number of periods = 18 × 2 = 36

Semi-annual Coupon =( 8.9% × 100 ) / 2 = $4.45

Current Value of Bond = 110% of par value = 1.1 × 100 = $110

YTM is the discount rate which makes the present value of all the future cash flows equal to the current value of the bond, that is $110 , which means

110 = [tex]4.45/(1+r)^1[/tex] + [tex]4.45/(1+r)^2[/tex] + ... + [tex]4.45/(1+r)^{35[/tex] + [tex]104.45/(1+ r)^{36[/tex]

where, r is YTM/2

r  = 3.927%

Therefore, YTM = 3.927 × 2 = 7.85%

LeBron James (LBJ) Corporation agrees on January 1, 2020, to lease equipment from Wildhorse, Inc. for 3 years. The lease calls for annual lease payments of $21,000 at the beginning of each year. The lease does not transfer ownership, nor does it contain a bargain purchase option, and is not a specialized asset. In addition, the useful life of the equipment is 10 years, and the present value of the lease payments is less than 90% of the fair value of the equipment. This lease is properly classified as an operating lease. The credit to Lease Liability on December 31, 2020 is ________.

Answers

Answer:

interest expense 4,881.08 debit

    lease liability        4,881.08 credit

Explanation:

We solve for the present value of the lease payment and with that we solve forthe interest accrued during the period which will be interest expense debit and lease liability credit.

[tex]C \times \frac{1-(1+r)^{-time} }{rate} = PV\\[/tex]  

C 21,300

time 3

rate 0.06

[tex]21300 \times \frac{1-(1+0.06)^{-3} }{0.06} = PV\\[/tex]  

PV $60,351.2638  

lease: +60,351.26

less:    21,000.00 payment

           81,351.26 before interest

interest over the year 81,351.26 x 0.06 = 4,881.08

Missing Information: 6% implicit rate

Suppose that you are the manager and sole owner of a highly leveraged company. All the debt will mature in one year. If at that time the value of the company is greater than the face value of the debt, you will pay off the debt. If the value of the company is less than the face value of the debt, you will declare bankruptcy and the debt holders will own the company.


a) Express your position as an option on the value of the company.


b) Express the position of the debt holders in terms of options on the value of the company.


c) What can you do to increase the value of your position?

Answers

Answer:

From my position as an option on the value of the company, the stance or view of the owner is a call option on value of company strike face of debt

Secondly, debt holders have systematically sold a put option value of company strike at face of debt.

Now, to be able to increase or raise the value call option it includes he following, In making sure to raise the value of the company, To boost the unpredictability of the company.

Explanation:

Solution

(a) The position of the owner is a call option on value of company strike at face of debt

(b)The debt holders have efficiently sold a put option on value of company  strike at face of debt.

(c) To be able to increase the value option call the following are listed below:

Endeavor or make sure to raise the value of the companyBoost the volatility of the company.

On September 1, Sky Mountain Co. borrowed $68,000 on a 6%, 9-month note payable to Coast National Bank. Given no previous adjusting entries have been recorded, Sky Mountain's adjusting entry four months later at December 31 would include a:

Answers

Answer and Explanation:

The journal entry is shown below:

Interest expense ($68,000 × 9% × 4 months ÷ 12 months) $2,040  

          To Interest payable $2,040

(Being the interest expense is recorded)

For recording this we debited the interest expense as it increased the expenses and credited the interest payable as it also increased the liabilities so that the proper journal entries could be recorded

A company had net sales of $21,500 and ending accounts receivable of $2,700 for the current period. Its days' sales uncollected equals: (Use 365 days a year.) Multiple Choice 8.0 days. 58.9 days. 45.8 days. 7.4 days. 45.2 days.

Answers

Answer:

45.8 days

Explanation:

The computation of the days sales uncollected is shown below:

But before that first we need to find out the inventory turnover ratio which is

Inventory turnover ratio = Sales ÷ Accounts receivable

= $21,500 ÷ $2,700

= 7.96  times

Now Days sales uncollected is

= 365 ÷  Inventory turnover ratio

= 365 ÷ 7.96

= 45.8 days

We simply applied the above formulas

The Fed has decided to expand the money supply, leading to lower interest rates. As the CEO of an energy company, you react to these lower interest rates by deciding to expand your operations and construct a new pipeline across the state of Virginia. What impacts would this decision have on the macroeconomy

Answers

Answer:

The answer are:

1. Raising Gross Domestic Product(GDP)

2. Reducing unemployment

C. increasing the investment part of GDP

Explanation:

The impacts would be the following:

1. Raising Gross Domestic Product(GDP): Gross Domestic Product(GDP) is the market value of all final goods and services produced within a country during a specific period (usually a year). By deciding to expand your operations and construct a new pipeline across the state of Virginia, the CEO is adding to the country's GDP

2. Reducing unemployment: Expanding operations and construct a new pipeline across the state of Virginia, the CEO will create new employments because more hands will be needed for the expansion.

C. increasing the investment part of GDP. The components of GDP are Consumers' consumption, firms' investment, government expenditure, exports and imports. The expansion and the new investment (construction new pipeline) will increase the firms' investment component or variable.

On June 1, 2015, Headland Company and Sage Company merged to form Pronghorn Inc. A total of 761,000 shares were issued to complete the merger. The new corporation reports on a calendar-year basis.

On April 1, 2020, the company issued an additional 400,000 shares of stock for cash. All 1,200,000 shares were outstanding on December 31, 2020. Lancaster Inc. also issued $600,000 of 20-year, 8% convertible bonds at par on July 1, 2020. Each $1,000 bond converts to 40 shares of common at any interest date. None of the bonds have been converted to date. Lancaster Inc. is preparing its annual report for the fiscal year ending December 31, 2020. The annual report will show earnings per share figures based upon a reported after-tax net income of (The tax rate is 20%.)

Determine the following for 2020:

a. The number of shares to be used for calculating:________
b. The earnings figures to be used for calculating:_________

Answers

Answer:

a. 1. Basic Earning Per Share = 1,100,000

2. Diluted Earning Per Share = 1,112,000

b. 1. Basic Earning Per Share = $1,540,000

2. Diluted Earning Per Share = $1,559,200

Explanation:

1. The computation of the number of shares to be used for calculating is shown below:-

For Basic Earning Per Share

Date                         Shares        Weight          Weighted Shares

Jan 1 2020

to April 1, 2020        761,000    3 ÷ 12              190,250

Apr 1, 2020 to

Dec 31, 2020           1,200,000      9 ÷ 12            900,000

Total                                                                   1,090,250

For Diluted Earning Per Share

Dates                         Shares        Weight          Weighted Shares

Jan 1, 2020 to

April 1, 2020            761,000        3 ÷ 12             190,250

Apr 1, 2020 to

July 1, 2020             1,200,000        3 ÷ 12           300,000

July 1, 2020 to

Dec 31, 2020          1,224,000         6 ÷ 12          612,000

Total                                                                   1,112,000

Convertible bond into shares

= $600000 ÷ $1,000 × 40 shares

= 24,000

b. The computation of earnings figures to be used for calculating is shown below:-

Basic Earning Per Share = Net Income = $1,540,000

Diluted Earning Per Share

= Net Income + Interest Saving - Additional Tax

where,

Interest Saving = $600,000 × 8% × 1 ÷ 2 years

= $24,000

Additional Tax = $24,000 × 20%

= $4,800

Adjusted Net Income = $1,540,000 + $24,000 - $4,800

= $1,559,200

In this paper, please discuss the three costing methods of job order costing, process costing, and activity-based costing. Define each method and explain when it is best suited to be used. Compare and contrast the methods and consider their benefits and shortfalls. Use the information provided to propose which cost method should be used to allocate costs. Wet Suit World is a company that manufactures wet suits for use with water sports such as snorkeling and scuba diving. The suits are made in sizes small through 3x extra large with levels of insulation layers of 2 millimeters, 5 millimeters, and 7 millimeters. They come in black with the Wet Suit World logo imprinted across the chest. The materials are the same for all of the suits, though they vary in thickness. All suits undergo the same production and quality inspection processes. There is no one "correct" answer to the proposed cost allocation method as long as the answer is well-supported based on the week’s learning. Superior papers will include the following when responding to the assignment question: Define the three costing methods. Explain when each is most appropriately used. Compare and contrast the methods, considering both benefits and shortfalls. Provide a well-supported proposal for the cost method Wet Suit World should use.

Answers

Answer:

Check below for the Answer and Explanation

Explanation:

A. All the three costing which are Job order costing, process costing and activity based costing are the different types of concepts of costing as well as the different methods of costing.

B. JOB ORDER COSTING is a method of either assigning or allocating a cost to a specific unit product .

PROCESS COSTING is a method for assigning allocation of cost for mass quantity of product .

In ACTIVITY BASED COSTING cost is calculated on the basis of the activity, number of the activities and on the basis of classification of the activities.

C.Each of the three costing method which are job order costing, process costing and activity costing are costing that has their own benefits and shortfall in which No one can replace another or fulfill the deficiency of another because each of them costing method has their own different benefits and shortfalls.

The benefit is that for calculating the cost for a particular task or job the job order costing is been applied and for calculating cost on particular process the process costing is been applied while on calculating the cost of particular activity the activity based costing is been applied .

The shortfall of all these three are that no one can replace another one.

D. A well-supported proposal for the cost method Wet Suit World should use will be JOB ORDER COSTING.

Answer :

The three costing methods of jobs are :

Job order costingProcess costingActivity based costing  

1. Job Order Costing :

It is a method of allocating or allocating costs to a specific unit product.  

2. Process Costing:

It is a method of assigning costs to the bulk quantity of a product.  

3. Activity based costing :

It calculates costs based on activity, the number of activities, and a classification of activities.

Compare and contrast the methods and consider their benefits and shortfall are :  

The benefit is that for calculating the cost for a particular task or job the job order costing is been applied and for calculating cost on particular process the process costing is been applied while on calculating the cost of particular activity the activity based costing is been applied . The shortfall of all these three are that no one can replace another one.

A well-supported proposal for the cost method is the Job Order Costing.

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Important provisions of the Sarbanes-Oxley Act Multiple Choice encourage the destruction of financial documents. approve corporate loans to directors of the company. encourage outside CPA firms to deliver several services to their clients, including auditing services and consulting services. require the CEO and CFO of corporations to certify the accuracy of financial reports.

Answers

Answer: require the CEO and CFO of corporations to certify the accuracy of financial reports.

Explanation:

The Sarbanes-Oxley Act of 2002 was passed by the US Congress in the wake of the devastating crisis that engulfed the financial world as a result of the dodgy accounting practices of Enron, WorldCom and Tyco amongst others to protect the Public from acts by companies that would seek to deceive and mislead the public in terms of Accounting and Corporate disclosures.

One of the provisions was that Top Executives such as the CEO and the CFOs of companies personally certify the accuracy of the Financial reports. By doing this they can take personal responsibility and if they make a false certification willingly, they could be prosecuted and jailed.

Hemming uses a periodic inventory system. Assume that ending inventory is consists of 45 units from the March 14 purchase, 75 units from the July 30 purchase, and all 100 units from the October 26 purchase. Using the specific identification method, calculate the (a) the cost of goods sold and (b) the gross profit.

Answers

Question:

Use the following information for the Exercises below.

Hemming CO. reported the following current year purchases and sales for its only product.

Date Activities              Units Acquired at Cost Units Sold at Retail

Jan. 1 Beginning inventory 200 units at $10 = $2,000  

Jan. 10 Sales             150 units at $40

Mar. 14 Purchase           350 units at $15= 5,250  

Mar. 15 Sales            300 units at $40

July. 30 Purchase           450 units at $20 = 9,000  

Oct. 5 Sales            430 units at $40

Oct. 26 Purchase           100 units at  25 = 2,500  

Totals 1,100 units                $18,750

Required:

Hemming uses a periodic inventory system. Assume that ending inventory is consists of 45 nits from the March 14 purchase, 75 units from the July 30 purchase, and all 100 units from the October 26 purchase. Using the specific identification method calculate the (a) cost of goods sold and (b) the gross profit.

Answer:

a) Cost of goods sold = Cost of goods available for sale minus ending inventory = $18,750 - $4,675 = $14,075

b) Gross profit = Sales - Cost of goods sold

= $35,200 - 14,075 = $21,125

Explanation:

a) Sales:

Jan. 10 Sales,  150 units at $40   =   $6,000

Mar. 15 Sales, 300 units at $40   =    12,000

Oct. 5 Sales, 430 units at $40  =    17,200

Total sales                                     = $35,200

b) Determination of Ending Inventory:

March 14 purchase  45 units       x   $15 =     $675

July 30 purchase  75 units          x  $20 =  $1,500

October 26 purchase  100 units x  $25 = $2,500

Total cost of Ending Inventory                   $4,675

c) Specific Identification Method:

These inventory costing methods are used to ascertain the cost of goods sold and the ending inventory values.  Using periodic inventory, the valuation is done at the end of the period.  They are FIFO (First-In-First-Out) method, LIFO (Last-In-First-Out) method, weighted average method, and specific identification method.  These methods can be applied under perpetual inventory system or periodic inventory system.  The difference is in the timing of the valuation activity.

Using both the supply and demand for bonds and liquidity preference framework, show how interest rate are affected when the riskiness of bonds rises. Are the results the same in the two frame works

Answers

Answer:

Yes, the results are the same in both frameworks. Please see below for explanation.

Explanation:

With regards to the bond supply and demand framework, people will look to buy more bonds since they are more wealthy now. Hence, the supply of bonds will increase. The supply curve and the demand curve will both move to the right, with the former shifting more than the latter. The equilibrium interest rate will increase.

With regards to the liquidity preference framework, once the economy experiences a positive shift, there will also be an increase in the demand for money. People will make an increased number of transactions as well and hence, the demand curve will move towards the right. The equilibrium interest rate will rise too.

Indicate the effect that the following will have on the operating cycle. Use the letter "I" to indicate an increase, the letter "D" for a decrease, and the letter "N" for no change.
(a) average receivables goes up.
(b) credit repayment times for customers are increased
(c) inventory turnover goes from 3 times to 6 times.
(d) payable turnover goes from 6 times to 11 times.
(e) receivables turnover goes from 7 times to 9 times.
(f) payments to suppliers are accelerated.

Answers

Answer: a. Increase

b. Increase

c. Decrease

d. No change

e. Decrease

f. No change

Explanation:

The Operating cycle refers to the amount of time it will take a business to source or produce inventory, sell that inventory and then receive the money for the sold inventory.

a. If the Average Receivables goes up, then that means there are more people to collect money from. This will increase the amount of time it will take to collect thereby increasing the operating cycle.

b. If the credit repayment times for the customers are increased, this means that the time they have to take to pay the company increases and this will definitely increase the Operating cycle.

c. If the inventory turnover increases, it means that inventory is being purchased more times in the period. This means that the operating cycle has decreased because the company is having to replace inventory more to begin a new cycle.

d.  The Payables turnover rate does not feature in the operating cycle so no effect will be recorded.

e. If the Receivables turnover rate increases, it means that the company is getting paid by receivables faster. This will decrease the operating cycle because it means that the business is receiving its money faster.

f. Payments to suppliers is just another way of saying Account Payables and as stated already, it has nothing to do with the Operating Cycle so No effect will be recorded.

An Operating cycle refers to period it might take a business to produce, sell and receive money for the sold inventory.

a. For when average receivables goes up : I

b. For when credit repayment times for customers are increased : I

c. For when inventory turnover goes from 3 times to 6 times : D

d. For when payable turnover goes from 6 times to 11 times : N

e. For when receivables turnover goes from 7 times to 9 times : D

g. For when payments to suppliers are accelerated : N

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ABC Corporation is considering the purchase of a machine that would cost $170,000 and would last for 5 years. At the end of 5 years, the machine would have a salvage value of $19,000. By reducing labor and other operating costs, the machine would provide annual cost savings of $41,000. The company requires a minimum pretax return of 11% on all investment projects. (Ignore income taxes.) Click here to view Exhibit 12B-1 and Exhibit 12B-2, to determine the appropriate discount factor(s) using the tables provided. The net present value of the proposed project is closest to: (Round your intermediate calculations and final answer to the neare

Answers

Answer:

-$7,193

Explanation:

The computation of the net present value is shown below:

Year   Cash Inflows   PV factor at 11%      Present value

0      $170,000            1                           $170,000 (A)

1         $41,000            0.9009009             $36,936.94

2        $41,000            0.8116224                $33,276.52

3        $41,000            0.7311914                 $29,978.85

4        $41,000            0.6587310               $27,007.97

5       $41,000            0.5934513               $24,331.50

5       $19,000            0.5934513               $11,275.58

Total                                                         $162,807.35   (B)

Net Present Value (NPV)                     -$7,193  (B - A)

It is a difference between the cash inflow and the cash outflows

On December 2, Coley Corp. acquired 1,800 shares of its $4 par value common stock for $23 each. On December 20, Coley Corp. resold 1,400 shares for $13 each. Which of the following is correct regarding the journal entry for the resold shares?

a. Credit Additional Paid-in Capital $7,000
b. Credit Treasury Stock $20,000
c. Debit Cash $15,400
d. Credit Treasury Stock $11,000
e. None of these

Answers

Answer:

b. Credit Treasury Stock $20,000

Explanation:

                                   General Journal

            For the reacquisition of shares of common stock

Date           Account Titles and Explanation      Debit        Credit

Dec 2         Treasury stock                                 $28,000

                   Cash (1,400 shares * $20 each)                    $28,000              (To record the repurchase of shares of common shares

                                     General Journal

                  For the reissue of shares treasury stock

Date          Account Titles and Explanation     Debit      Credit

Dec 20    Cash (1,000 shares * $11 each)          $11,000

                Paid-in-capital in excess of par         $9,000

                - Treasure stock    

                Treasury stock                                                 $20,000

                (1,000 shares * $20 per share)

                (To record the reissue of treasury stock)

Conclusion: The journal entry to record the reissue of treasury stock is Credit Treasury Stock $20,000.

The payroll register for Gamble Company for the week ended April 29 indicated the following: Salaries $1,250,000 Social security tax withheld 75,000 Medicare tax withheld 18,750 Federal income tax withheld 250,000 In addition, state and federal unemployment taxes were calculated at the rate of 5.4% and 0.6%, respectively, on $225,000 of salaries.Required: a. Journalize the entry to record the payroll for the week of April 29. b. Journalize the entry to record the payroll tax expense incurred for the week of April 29.

Answers

Answer with its Explanation:

Part A. The with held taxes will adjusted against the salaries which means with held taxes will be credited and the salaries accrued will be debited and the difference of the accrued salary and with held taxes will go to the salaries payables (Credit).

The double entry is given as under:

Dr Salaries Expenses                    $1,250,000

Cr Social Security Payables                     $75,000

Cr Medicare Tax Payables                       $18,750

Cr Federal Income Tax Payables            $250,000

Cr Salaries Payables                                $906,250

Part B. The state and federal unemployment taxes will also result in the increase in the salaries expense just like the with held taxes.

The double entry would be as under:

Dr Salaries Expense                                  $13,500

Cr State Unemployment Taxes                             $12,150 (225,000 * 5.4%)

Cr Federal Unemployment Taxes                         $1,350 (225,000 * 0.6%)

During the year, RIT Corp. had sales of $565,600. Costs of goods sold, and depreciation expenses were $476,000, and $42,800, respectively. In addition, the company had an interest expense of $112,000 and a tax rate of 22 percent. What is the operating cash flow for the year

Answers

Answer:

Cash flows from Operating activities is $30800

Explanation:

The first thing that we will calculate is the Net Profit for the year thereafter we will calculate the operating cash flow for the year.

Step 1: Calculate is the Net Profit for the Year

Sales                                                     $5,65,600

Less: Cost of Goods Sold                   ($4,76,000)

Gross margin                                         $89,600

Less: Admin and Selling expenses      ($58800)

Less: Depreciation                  ($42,800)

Less: Interest expense                         ($112,000)

Net income before tax                           (124000)

Less: tax                                                       -

Net income after tax                             ($1,24,000)

Step 2: Now we will calculate the Cash flow from Operating activities

Net income after tax                             ($1,24,000)

Add: Depreciation                                   $42,800

Add: Interest                                           $1,12,000

Cash flow from Operating activities    $30800

Which of these is an acceptable professional behavior in the United States?
O A. Wearing clean clothes
O B. Having your cell phone out
O C. Having ungroomed hair
O D. Not bathing properly

Answers

Answer:

A. wearing clean clothes

Explanation:

An acceptable professional behavior in the United States is Wearing clean clothes Option(A) is correct. Deal with your feelings and language, particularly during upsetting times. Figure out how to perceive and control dissatisfaction.

What is an Professional Behavior?

Professional behavior is a type of manners in the working environment which is connected principally to deferential and gracious direct.

In all honesty, professional behavior can help your vocation and work on your possibilities of future achievement. Numerous associations have explicit sets of rules set up, yet some don't. By and large, it comes down to morals, honesty, devotion, and being aware of how you treat collaborators.

Be conscious of individual representatives, partners and clients, no matter what their position or status everybody is significant. This incorporates utilizing great habits, being aware of individual space and forgoing referring to non-business related or other unseemly subjects. Utilize proper language, apologize for blunders or errors, and keep your closely-held convictions of others hidden.

Therefore Option(A) is correct.

Learn more about behavior here:

brainly.com/question/8871012

#SPJ2

Polk Software Inc. has a quick ratio of 2.00, $29,475 in cash, $16,375 in accounts receivable, some inventory, total current assets of $65,500, and total current liabilities of $22,925. The company reported annual sales of $500,000, and cost of goods sold equal to 75% of sales in the most recent annual report. Over the past year, how often did Polk Software Inc. sell and replace its inventory?

Answers

Answer:

Inventory Turnover = 19.08 times

Inventory Days =  19.13 days

Explanation:

Polk Software Inc.

Quick ratio 2.00,

Cash $29,475

Accounts receivable $16,375

Inventory= ?= $19650

Total current assets  $65,500

Total current liabilities  $22,925

Annual sales $500,000,

Cost of Goods Sold  75% of sales=  $375,000

Quick Ratio = Current Assets - Inventory/Current liabilities

Quick Ratio *Current liabilities= Current Assets - Inventory

2* $22,925= $65,500- Inventory

45850 = $65,500- Inventory

$65,500-45850=  Inventory

Inventory =  $19650

Inventory Turnover = Cost Of Good Sold/ Average Inventory

We take the current inventory as the average inventory

Inventory Turnover = $ 375,000/ 19650= 19.08 times

Inventory Turnover tells us that how often the inventory is converted to sales.

High inventory turnover means how often inventory is converted to sales .

Inventory Days = 365/inventory Turnover = 365/19.08 = 19.13 days

Inventory days means the average number of days the company holds ints inventory before it is sold.

Identify whether the following activities Ere examples Of business-level or corporate level strategy.

a. A company's managers ask, "Should we increase the size of our Bluetooth wireless speaker and sell it at a higher cost?"

b. Never previously known as a computer hardware company, Microsoft decides to enter the tablet manufacturing business, producing the Microsoft Surface.

c. Managers for IBM's SPSS statistics software meet to determine how they Will market the product in the upcoming year. Their decision is to show potential clients how effective SPSS is at analyzing extremely large data sets, and how
the "Direct Marketing" part Of the program helps identify which customers will respond to advertisements.

d. The manufacturer of Chobani Yogurt decided to open a flagship store in Soho, where customers can order special yogurt creations, such as fig and walnut or cucumber and olive oil. Though it was in the business of manufacturing
yogurt for 7 years, the company never tried to run a restaurant before.

Answers

Answer: A. Business Level.

B. Corporate Level.

C. Business Level.

D. Corporate Level.

Explanation:

Business level strategies are used by a company to engage in transactions that will enable it to sell it's products and bring in profit to the company. It therefore focuses on the customers the business has.

Corporate Level strategies on the other hand are at organizing level of the Organization. In other words they deal with decisions meant to progress the company to make it bigger or more profitable. For example by selling or buying companies/ business units.

A. This is a business level activity as it focuses on the sales of their Bluetooth products.

B. This is a Corporate Level Strategy as it deals with Microsoft as an Organization entering a new market i.e diversifying for growth.

C. This is a Business level strategy as it deals with the product that the company wants to improve sales of which is SPSS.

D. This is a Corporate Level Strategy because as the text shows, the company has never tried to run a restaurant before. They are therefore diversifying and entering into a new market.

Country Furniture Company manufactures furniture at its​ Akron, Ohio, factory. Some of its costs from the past year​ include: Depreciation on sales office: ​ $9,700 Depreciation on factory equipment 16,700 Factory supervisor salary 50,800 Sales commissions 23,900 Lubricants used in factory equipment 3,300 Insurance costs for factory 21,100 Wages paid to maintenance workers 115,900 Fabric used to upholster furniture 10,300 Freightminusin ​(on raw​ materials) 3,300 Costs of delivery to customers 9,100 Wages paid to assemblyminusline workers 115,700 Lumber used to build product 82,900 Utilities in factory 54,600 Utilities in sales office 26,600 Conversion costs for Country Furniture Company totaled:_______ a. $378,100.b. $486,500.c. $526,500.d. $510,500.

Answers

Answer:

just asking. is this even a question or a passage for us to read. im confused someone help me out here

Explanation:

A government worker surveys a number of households and comes up with the following information: there were a total of 90 people in the households, 10 of the people were children under 16, 10 of the people were retired but still capable of working, 35 people had full-time jobs, 5 had part-time jobs, 5 were stay-at-home parents, 5 were full-time students over the age of 16, 5 were disabled people who could not work, 10 people had no job but were looking for jobs, and there were 5 people who wanted a job but were not looking for a job.

According to the information in the survey, the unemployment rate is:_______

Answers

Answer:

27%

Explanation:

Number of Persons in the Household = 90

Neither Employed Nor Unemployed

Children Under 16 =10Disabled = 5Retired =10Stay at Home Parents = 5Full Time Students over the age of 16= 5

Total =35

Unemployed

10 people had no job but were looking for jobs5 people who wanted a job but were not looking for a job.Total =15

Employed

35 people had full-time jobs5 had part-time jobs

Total =35+5=40

Total Labour Force = Unemployed +Employed = 40+15 =55

Unemployment Rate = (Unemployed People / Total Labor) x 100

=15/55 X 100

=27%

According to the information in the survey, the unemployment rate is: 27%

Big Canyon Enterprises has bonds on the market making annual payments, with 17 years to maturity, a par value of $1,000, and a price of $969. At this price, the bonds yield 8.1 percent. What must the coupon rate be on the bonds?

Answers

Answer:

7.8%

Explanation:

For computing the coupon rate first we have to determine the PMT by using the PMT formula which is shown in the attachment below:

Given that,  

Present value = $969

Future value or Face value = $1,000  

RATE =8.1%

NPER = 17 years

The formula is shown below:  

= PMT(RATE;NPER;-PV;FV;type)  

The present value come in negative  

So, after applying the above formula, the PMT is $77.58

Now the coupon rate is

= $77.58 ÷ $1,000

= 7.8%

Outpuit AFC AVC ATC MC 1 $300 $100 $400 $100 2 150 75 225 50 3 100 70 170 60 4 75 73 148 80 5 60 80 140 110 6 50 90 140 140 7 43 103 146 180 8 38 119 156 230 9 33 138 171 290 10 30 160 190 360 These are cost data for a firm that is selling under pure competition. If output price is $290, the per-unit economic profit at the profit-maximizing output is:__________

Answers

Answer:

The answer is $119

Explanation:

Solution:

The firm is working in a competitive market that is seen as perfect.

Thus,

The profit the condition for maximizing profit is given below:

P = MR =MC

Now,

The market price of the product is =$290

So,

P = $290

From the given table, we noticed that the profit maximizing output level is 9 units when P = MC

The profit (π) = total revenue - cost total

= ( P * Q) - ( ATC * Q)

= 290 * 9 - 171 * 9

= 2610 - 1539

= 1071

Therefore, the per-unit economic profit at the profit-maximizing output is

=$1071/9

=$119

QS 9-13 Note receivable interest and maturity LO P4 On December 1, Daw Co. accepts a $12,000, 45-day, 7% note from a customer. (1) Prepare the year-end adjusting entry to record accrued interest revenue on December 31. (2) Prepare the entry required on the note's maturity date assuming it is honored. (Use 360 days a year.)

Answers

Answer and Explanation:

The journal entries are shown below;

a. Interest receivable Dr ($12,000 × 7% × 30 days ÷ 360 days) $70

        To Interest revenue $70

(Being the interest revenue is recorded)

For recording this we debited the interest receivable as it increased the asset and credited the interest revenue as it also increased the revenue

b. Cash Dr $12,105

           To interest receivable  $70

           To interest revenue ($12,000 × 7% × 15 days ÷ 360 days) $35

           To Note receivable $12,000

(being cash received is recorded)

For recording this we debited the cash as it increased the assets and credited the interest receivable, interest revenue and note receivable as it decreased the asset and increased the revenue

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