Weighted Average Cost Flow Method Under Perpetual Inventory System The following units of a particular item were available for sale during the calendar year: Jan. 1 Inventory 15,000 units at $60.00 Mar. 18 Sale 12,000 units May 2 Purchase 27,000 units at $62.00 Aug. 9 Sale 22,500 units Oct. 20 Purchase 10,500 units at $64.20 The firm uses the weighted average cost method with a perpetual inventory system. Determine the cost of merchandise sold for each sale and the inventory balance after each sale. Present the data in the form illustrated in Exhibit 5. Round unit cost to two decimal places, if necessary.

Answers

Answer 1

Answer:

Jan. 1 Inventory 15,000 units at $60.00

Mar. 18 Sale 12,000 units

Cost of goods sold = 12,000 x $60 = $720,000

Inventory balance = $60 x 3,000 = $180,000

May 2 Purchase 27,000 units at $62.00

Aug. 9 Sale 22,500 units

Cost of goods sold = [($180,000 + $1,674,000) / 30,000] x 22,500 = $1,390,500

Inventory balance =  [($180,000 + $1,674,000) / 30,000] x 7,500 = $463,500

Oct. 20 Purchase 10,500 units at $64.20


Related Questions

Use the compounding or discounting formula to answer the questions. Round answers to the nearest dollar. a. Your small business has a cash reserve of $200,000, earning 2% annual interest. How much will your cash reserve be worth in 3 years? $ b. You want $1 million in your retirement account in 50 years. If your account grows at an annual rate of 4%, how much do you have to deposit today to reach $1 million in 50 years?

Answers

Answer:

a.

Future value - Cash Reserve = $212241.6

b.

Present value of deposit = $140712.615333 rounded off to $140712.62

Explanation:

a.

To calculate the value of cash reserve in 3 years, we will calculate the future value of the cash flow using the following formula,

Future value = Present value * (1 + r)^t

Where,

r is the rate of interest or returnt is the number of periods

Future value - Cash Reserve = 200000 * (1+2%)^3

Future value - Cash Reserve = $212241.6

b.

To calculate the amount of deposit today, we need to calculate the present value of $1 million which are after 50 years from today. The formula to calculate the present value is as follows,

Present Value =  Future value / (1 + r)^t

Where,

r is the interest rate or rate of return or discount ratet is the number of periods

Present value = 1000000 / (1+4%)^50

Present value = $140712.615333 rounded off to $140712.62

Probably the most important reason to have a partnership agreement is that ________. Group of answer choices it resolves potential sources of conflict that, if not addressed in advance, could later result in partnership battles and dissolution of an otherwise successful business it determines how the partnership and the partners will pay taxes it states the location and the purpose of the business

Answers

Answer:

It resolves potential sources of conflicts that, if not addressed in advance, could later result in partnership battles and dissolution of an otherwise successful business

Explanation:

A partnership agreement is a formal document or a contract endorsed by all the parties to the partnership business, which contains right, responsibilities and obligations of each partners.

It is important for partners to have an agreement, because it is legal, hence each partner must act according to the terms contained in the agreement. The basic reason or one of the most important reason to have this partnership agreement is to avoid legal tussles in the future, which could lead to the dissolution of the partnership business.

IF IT'S RITE I WILL REWARD BRAINLIEST. Someone who works in quality assurance would spend their days meeting with customers and convincing them to buy the company’s products.

A.
True

B.
False

Answers

Answer: True

Explanation:

Quality assurance is assuring the customer that the product will work and that they will even offer a warranty if it some how breaks for free.

Answer:

True

Explanation:

Arnold Vimka is a venture capitalist facing two alternative investment opportunities. He intends to invest $1 million in a start-up firm. He is nervous, however, about future economic volatility. He asks you to analyze the following financial data for the past year’s operations of the two firms he is considering and give him some business advice.Company Name
Larson Benson
Variable cost per unit (a) $ 18.00 $ 9.00
Sales revenue (8,100 units × $31.00) $ 251,100 $ 251,100
Variable cost (8,100 units × a) (145,800 ) (72,900 )
Contribution margin $ 105,300 $ 178,200
Fixed cost (25,000 ) (97,900 )
Net income $ 80,300 $ 80,300
Required:
1. Use the contribution margin approach to compute the operating leverage for each firm.
2. If the economy expands in coming years, Larson and Benson will both enjoy a 11 percent per year increase in sales, assuming that the selling price remains unchanged. Compute the change in net income for each firm in dollar amount and in percentage. (Note: Since the number of units increases, both revenue and variable cost will increase.)
3. If the economy contracts in coming years, Larson and Benson will both suffer a 11 percent decrease in sales volume, assuming that the selling price remains unchanged. Compute the change in net income for each firm in dollar amount and in percentage. (Note: Since the ­number of units decreases, both total revenue and total variable cost will decrease.)

Answers

Answer:

Arnold Vimka

1. Operating leverage, using the contribution margin approach:

                                                             Larson          Benson

Operating leverage                                1.31                2.22

2. Change in net income for each firm in dollar amount and in percentage, following 11% increase in the units sold:

                                                                 Larson          Benson

Variable cost per unit (a)                        $ 18.00           $ 9.00

Sales revenue (8,991 units × $31.00) $278,721      $ 251,100

Variable cost (8,991 units × a)              (161,838 )        (80,919 )

Contribution margin                           $ 116,883       $ 170,181

Fixed cost                                              (25,000 )       (97,900 )

Net income                                           $ 91,883       $ 72,281

Net income                                          $ 80,300      $ 80,300

Change in net income ($)                      $11,583         ($8,019)

Change in net income (%)                    + 14.42%        -9.99%

3. Change in net income for each firm in dollar amount and in percentage, following 11% decrease in the units sold:

                                                                Larson          Benson

Variable cost per unit (a)                        $ 18.00           $ 9.00

Sales revenue (7,209 units × $31.00) $ 223,479      $ 223,479

Variable cost (7,209 units × a)               (129,762 )         (64,881 )

Contribution margin                               $ 93,717       $ 158,598

Fixed cost                                                (25,000 )        (97,900 )

Net income                                             $ 68,717        $ 60,698

Net income                                            $ 80,300       $ 80,300

Change in net income($)                       -$11,583        ($19,602)

Change in net income (%)                     -14.42%         -24.4%

Explanation:

a) Data and Calculations:

                                                                 Larson          Benson

Variable cost per unit (a)                        $ 18.00           $ 9.00

Sales revenue (8,100 units × $31.00) $ 251,100      $ 251,100

Variable cost (8,100 units × a)              (145,800 )       (72,900 )

Contribution margin                          $ 105,300      $ 178,200

Fixed cost                                              (25,000 )       (97,900 )

Net income                                         $ 80,300       $ 80,300

Contribution margin approach to computing the operating leverage:

= Contribution margin/net operating income

                                                                Larson          Benson

Contribution margin                          $ 105,300      $ 178,200

Net operating income                        $ 80,300       $ 80,300

Operating leverage                                1.31                2.22

QUESTION 11
A(n) is a union that consists of many local unions in a particular industry, skilled trade, or geographic area and thus represents workers throughout an
entire
country.
O national union
union conglomerate
O federated union
unionized association

Answers

Answer: National Union

Explanation:

Janelle is into running. As soon as she gets home from work at the hospital, she changes into her running clothes, puts on her high-quality running shoes, and goes outside to run. When her schedule permits it, Janelle participates in 5K runs to raise money for children's charities. She has met many friends who are also involved in running. The running groups that Janelle is involved with are examples of _______. a. income segmentation b. benefit segmentation c. geodemographic segmentation d. lifestyle segmentation

Answers

Answer:

d. lifestyle segmentation

Explanation:

Segmentation is the way in which various criteria is used to seperate the target market of a set of products.

In the given instance Janelle is involved in a lifestyle segment that is categorised on the basis of similar lifestyle.

She likes to run. This is a type of lifestyle, so the groups that she is involved with that also like running are an example of a lifestyle segmentation

In 2019 a 90% owned subsidiary had $60,000 of unrealized gains on intercompany sales to its parent. In 2020 the subsidiary sold $200,000 of goods to its parent and had $30,000 of unrealized gains. In 2020 parent reports Cost of Goods Sold of $4,000,000 and sub reports Cost of Goods Sold of $1,000,000. How much is Consolidated Cost of Goods Sold

Answers

Answer:

Consolidated Cost of Goods Sold is $4,970,000.

Explanation:

A 90% owned subsidiary presents a controlling interest and consolidated financial statements must be prepared by the Parent company.

In preparing consolidated financial statements, any transactions between the parent and subsidiary (Intragroup transactions) must be eliminated.

At Beginning of the year

Recognize the unrealized gains on intercompany sales as follows ;

Debit : Retained Earnings  $60,000

Credit : Cost of Sales  $60,000

During the year 2020

Eliminate unrealized gains on intercompany sales as follows

Debit : Cost of Sales $30,000

Credit : Inventory $30,000

Consolidated Cost of Goods Sold

To determine the Cost of Goods Sold add 100 % of Parent and 100% of Subsidiary and also remember to effect the journals above as follows :

Cost of Goods Sold = $4,000,000 + $1,000,000 - $60,000 + $30,000

                                 = $4,970,000

Conclusion

Therefore, Consolidated Cost of Goods Sold is $4,970,000.

Lucky Company's direct labor information for the month of February is as follows: Actual direct labor hours worked (AQ) 60,000 Standard direct labor hours allowed (SQ) 62,500 Total payroll for direct labor $ 900,000 Direct labor efficiency variance $ 35,000 The standard direct labor rate per hour (SP) for February (rounded to two decimal places) was:

Answers

Answer:

$14.4 per hour

Explanation:

Given the above information, the standard direct labor rate per hour

is computed as

Standard direct labor rate per hour

= Total standard direct labor cost / Total standard direct labor hours worked

= (SP × SQ) / SQ

= $900,000 / 62,500

= $14.4 per hour

Therefore, the standard direct labor rate per hour is $14.4

Question 1: Sales price variance, sales volume variance, and fixed cost variance Budgeted Actual Price $300 $350 Sales volume in units 80 75 Unit VC $100 $120 Fixed costs $100,000 $120,000 a) Without computations, characterize the following variances as favorable or unfavorable: sales price variance F U sales volume variance F U fixed cost variance F U b) Compute the following variances. Enter favorable variances as a positive number and unfavorable variances as a negative number. Do NOT enter F or U after the number. sales price variance

Answers

Answer:

a-1 Sales price variance is favorable (F).

a-2 Sales volume variance is favorable (F).

a-3 Fixed cost variance is unfavorable (U).

b-1 Sales price variance  = $3,750

b-2 Sales volume variance = -$1,500

b-3 Fixed cost variance = -$20,000

Explanation:

Note: This question is not complete an the data in its are merged together. The complete question with the sorted data are therefore provided as follows:

Question 1: Sales price variance, sales volume variance, and fixed cost variance

                                     Budgeted             Actual

Price                                 $300                    $350

Sales volume in units          80                         75

Unit VC                             $100                     $120

Fixed costs               $100,000              $120,000

a) Without computations, characterize the following variances as favorable or unfavorable:

sales price variance F U

sales volume variance F U

fixed cost variance F U

b) Compute the following variances. Enter favorable variances as a positive number and unfavorable variances as a negative number. Do NOT enter F or U after the number.

sales price variance

sales volume variance F U

fixed cost variance

The explanation of the answers is now given as follows:

a) Without computations, characterize the following variances as favorable or unfavorable:

a-1 Sales price variance F U

When the Actual price is greater than the Budgeted price, Sales price variance is favorable (F). But when the Actual price is less than the Budgeted price, Sales price variance is unfavorable (U).

Since the Actual price is greater than the Budgeted price in this question, the Sales price variance is favorable (F).

a-2 Sales volume variance F U

When the Actual sales volume in units is greater than the Budgeted sales volume in units, Sales volume variance is favorable (F). But when the Actual sales volume in units is less than the Budgeted sales volume in units, Sales volume variance is unfavorable (U).

Since the Actual sales volume in units is less than the Budgeted sales volume in units in this question, the Sales volume variance is unfavorable (U).

a-3 Fixed cost variance F U

When the Actual Fixed costs is less than the Budgeted Fixed costs, Fixed costs variance is favorable (F). But when the Actual Fixed costs is greater than the Budgeted Fixed costs, Fixed costs variance is unfavorable (U).

Since the Actual Fixed costs is greater than the Budgeted Fixed costs in this question, the Fixed costs variance is unfavorable (U).

b) Compute the following variances. Enter favorable variances as a positive number and unfavorable variances as a negative number. Do NOT enter F or U after the number.

b-1 Calculation of sales price variance

This can be calculated as follows:

Sales price variance = (Actual price - Budgeted price) * Actual sales volume in units = ($350 - $300) * 75 = $3,750

b-2 Calculation of sales volume variance

This can be calculated as follows:

Sales volume variance = (Actual sales volume in units - Budgeted sales volume in units) * Budgeted price = (75 - 80) * $300 = -$1,500

b-3 Calculation of fixed cost variance

Fixed cost variance = Actual fixed costs - Budgeted fixed costs = $120,00 - $100,000 = -$20,000

The City of San Antonio is considering various options for providing water in its 50-year plan, including desalting. One brackish aquifer is expected to yield desalted water that will generate revenue of $4.1 million per year for the first 5 years, after which less production will decrease revenue by 10% per year each year. If the aquifer will be totally depleted in 21 years, what is the present worth of the desalting option revenue at an interest rate of 8% per year

Answers

Answer:

The present worth of the desalting option revenue is 29,567,434.81 or $29.6 million.

Explanation:

Note: Calculation of the present worth of the desalting option revenue.

In the attached excel file, the revenue from year 6 to 21 is calculated using the following formula:

Revenue in the current year = Revenue in the previous year * (100% - Decreasing rate) ................... (1)

Where;

Decreasing rate = 10%

From the attached excel file, the present worth (in bold red color) of the desalting option revenue is 29,567,434.81 or $29.6 million.

how does unsafe food harm us

Answers

Answer:

Unsafe food creates a vicious cycle of disease and malnutrition, particularly affecting infants, young children, elderly and the sick. Foodborne diseases impede socioeconomic development by straining health care systems, and harming national economies, tourism and trade.

Presented below is information for Blossom Co. for the month of January 2022. Cost of goods sold $200,750 Rent expense $32,000 Freight-out 6,000 Sales discounts 8,000 Insurance expense 12,000 Sales returns and allowances 17,000 Salaries and wages expense 60,000 Sales revenue 390,000 Income tax expense 3,150 Other comprehensive income (net of $400 tax) 2,000Prepare a comprehensive income statement.BLOSSOM CO. Comprehensive Income Statement .

Answers

Answer:

Blossom Co.

Comprehensive Income Statement for the month ended January 2022.

Sales revenue                                                                   390,000

Less Sales returns and allowances                                   (17,000)

Net Sales Revenue                                                           373,000

Less Cost of goods sold                                                 (200,750)

Gross Profit                                                                        172,250

Less Expenses

Rent expense                                              32,000

Freight-out                                                     6,000

Sales discounts                                             8,000

Insurance expense                                      12,000

Salaries and wages expense                     60,000

Income tax expense                                       3,150        (121,150)

Net Profit for the Year                                                        51,100

Other comprehensive income                                           2,000

Total Comprehensive Income                                           53,100

Explanation:

The Comprehensive Income Statement shows the Total Profit (including other comprehensive Income) resulting from the trading period.

a. In the absence of money, trade would require money illusion. a double coincidence of wants. a store of value. a unit of account. b. In what ways does money make trade easier? Money eliminates the possibility of recessions caused by demand shortfalls. Money provides a measuring stick with which to express relative values of goods and services, simplifying comparisons. Money enables you to specialize in tasks you're good at, knowing you can earn the money needed to buy the products of other individuals, skilled in different tasks. Money eliminates the need to find trading partners who happen to possess what you want and want what you possess.

Answers

Answer:

a double coincidence of wants

Money provides a measuring stick with which to express relative values of goods and services, simplifying comparisons.

Money eliminates the need to find trading partners who happen to possess what you want and want what you possess.

Money enables you to specialize in tasks you're good at, knowing you can earn the money needed to buy the products of other individuals, skilled in different tasks

Explanation:

Functions of money  

1. Medium of exchange : money can be used to exchange for goods and services. For example, money serves as a medium of exchange when you pay $20 for your favourite jeans.

Without money, you would have to find someone that has jeans and wants to sell it and also wants what you have. This is known as double coincidence of wants

2. Unit of account : money can be used to value goods and services, For example, $20 is the value of your favourite jeans

3. Store of value : money can retain its value over the long term, this it can be used as a store of value

Kansas Enterprises purchased equipment for $74,500 on January 1, 2021. The equipment is expected to have a ten-year service life, with a residual value of $6,450 at the end of ten years. Using the straight-line method, depreciation expense for 2022 and the book value at December 31, 2022, would be: Multiple Choice $6,805 and $54,440. $7,450 and $59,600. $7,450 and $53,150. $6,805 and $60,890.

Answers

Answer:

$6,805 and $60,890.

Explanation:

The computation of the depreciation expense for 2022 and the book value at December 31, 2022 is shown below;

Depreciation expense is

= (Cost - salvage value) ÷ useful life

= ($74,500 - $6,450) ÷ 10 years

= $6,805

And, the book value is

= $74,500 - ($6,805 × 2)

= $60,890

this is my Halloween costume​

Answers

Answer:

Crankyyyy um. lolipop

Explanation:

u Look

Boehm Incorporated is expected to pay a $1.10 per share dividend at the end of this year (i.e., D1 = $1.10). The dividend is expected to grow at a constant rate of 4% a year. The required rate of return on the stock, rs, is 15%. What is the estimated value per share of Boehm's stock? Do not round intermediate calculations. Round your answer to the nearest cent. $

Answers

Answer:

$10

Explanation:

The dividend is $1.10

The constant rate is 4%

The required rate of return in the stock is 15%

Therefore the estimated value per share can be calculated as follows

= 1.10(0.15-0.04)

= 1.10/(0.11)

= $10

Hence the estimated valuee is $10

There are two closing entries. The first one is to close ____ and ____ to ______; second, close ____ to ____. a. expenses, assets, retained earnings, capital stock, dividends b. revenues, expenses, retained earnings; dividends, retained earnings c. dividends, retained earnings, expenses; revenues, retained earnings d. retained earnings, dividends, revenue; assets, liabilities

Answers

Answer: B. revenues, expenses, retained earnings; dividends, retained earnings

Explanation:

Closing entries simply refers to the journal entries that are made by an economic entity at the end of a particular accounting period which is then moved from the temporary accounts with regards to the income statement to the permanent accounts which are on the balance sheet.

There are two closing entries which includes closing revenues, and expenses, to retained earnings and secondly, close the dividends, to the retained earnings .

Sales revenue is forecasted to grow by 13% next year, forecasted net income is expected to be $30,000, and all current assets and current liabilities vary proportionally with sales. If $45,000 worth of net noncurrent assets are required to be purchased next year, what is the external financing needed

Answers

Answer:

17,320.5

Explanation:

Calculation to determine  the external financing needed

Using this formula

External Financing Needed = Increase in current assets+Increase in non current assets-Increase in spontaneous liabilities -Retained earnings

External Financing Needed = (42,500*13%)+45,000-(24,650*13%)-30000

External Financing Needed = 5,525+45,000-3,204.5-30,000

External Financing Needed  =17,320.5

Therefore the external financing needed  will be

17,320.5

Suppose at December 31 of a recent year, the following information (in thousands) was available for sunglasses manufacturer Oakley Inc.: ending inventory $170,000; beginning inventory $125,000; cost of goods sold $351,050 and sales revenue $761,000.

a. Calculate the inventory turnover for Oakley, Inc.
b. Calculate the days in inventory for Oakley, Inc.

Answers

Answer and Explanation:

The computation is shown below:

a. The inventory turnover is

= Cost of Goods Sold ÷  Average Inventory

= $351,050 ÷ ($170,000 + $125,000) ÷ 2

= $351,050 ÷ $147,500

= 2.38 times

b. Now days in inventory is

= 365 ÷ inventory turnover ratio

= 365 ÷ 2.38 times

= 153.36 days

Several years ago, Junior acquired a home that he vacationed in part of the time and rented out part of the time. During the current year Junior:

Personally stayed in the home for 19 days.

Rented it to his favorite brother at a discount for 11 days.

Rented it to his least favorite brother for twelve days at the full market rate.

Rented it to his friend at a discounted rate for fourteen days.

Rented the home to third parties for 72 days at the market rate.

Did repair and maintenance work on the home for two days.

Marketed the property and made it available for rent for 156 days during the year (in addition to the days mentioned above).

How many days of personal use and how many days of rental use did Junior experience on the property during the year?

Days of personal use ?
Days of rental use ?
5. In year 1, Peter and Shaline Johnsen moved into a home in a new subdivision. Theirs was one of the first homes in the subdivision. In year 1, they paid $2,700 in real property taxes to the state government, $1,490 to the developer of the subdivision for an assessment to pay for the sidewalks, and $1,430 for real property taxes on land they hold as an investment. What amount of property taxes are the Johnsens allowed to deduct assuming their itemized deductions exceed the standard deduction amount before considering any property tax deductions?

Deductible tax amount?

Answers

Answer:

1. a. Days of Personal Use:

= Days stayed personally + Days rented at a discount + Days rented to family

= 19 + 14 + 11 + 12

= 56 days

b. Days of rental use:

= Days rented to third parties at full rate + Days taken for repairs and maintenance

= 72 + 2

= 74 days

2. Deductible tax amount:

= Real property taxes to state government + Property taxes on land held as investment

= 2,700 + 1,430

= $4,130

The Johnsens may not deduct the amount paid for the assessment for the sidewalks as they are considered local benefits much like streets and these are not tax deductible.

North Bank has been borrowing in the U.S. markets and lending abroad, thereby incurring foreign exchange risk. In a recent transaction, it issued a one-year $1.40 million CD at 5 percent and is planning to fund a loan in British pounds at 9 percent for a 4 percent expected spread. The spot rate of U.S. dollars for British pounds is $1.454/£1. a. However, new information now indicates that the British pound will appreciate such that the spot rate of U.S. dollars for British pounds is $1.43/£1 by year-end. Calculate the loan rate to maintain the 4 percent spread. b. The bank has an opportunity to hedge using one-year forward contracts at 1.46 U.S. dollars for British pounds. Calculate the net interest margin if the bank hedges its forward foreign exchange exposure. c. Calculate the loan rate to maintain the 4 percent spread if the bank intends to hedge its exposure using the forward rates.

Answers

Answer:

A) 10.82%

B) 5.27%

C) 8.56%

Explanation:

Given data :

North Bank Borrow ; $1.4 million at 5 percent

Lend in pounds at 9%

spread = ( 4% )

spot rate = 1.454

A)  Determine the loan rate to maintain the 4 percent spread

Expected spot rate = 1.43

First step :

Lending amount = $1.4 million / initial spot rate = 1.4 / 1.454 = £ 0.9628 million

next :

calculate the final amount  Required in $ to maintain 4% Spread

= principal ( $1.4 million ) + interest ( 9% of 1.4 ) = 1.4 + 0.126 = $1.526 million

In pound ( at the expected spot rate )

= 1.526 / 1.43 = £1.067 million

expected profit = £1.067 - £0.9628 = £ 0.1042 million

Therefore the interest rate tp maintain the 4 percent spread

= 0.1042 / 0.9628 = 10.82%

B) Determine the net interest margin if the bank hedges its forward foreign exchange exposure

Forward rate = 1.46

assuming interest as value calculated above = ( 10.82% )

lending amount = £0.9628 million

Repayment = 0.9628 * 111%  * 1.46 = $1.5603 million

therefore return rate = $1.5603 - $1.4  = $0.1603 million = 10.27%

hence : Net interest margin = 10.27% - 5% = 5.27%

C)  Determine the loan rate to maintain the 4 percent spread if the bank intends to hedge its exposure using the forward rates.

Forward Hedging contract forward rate =  1.46

lending amount = $1.4 / 1.454 =  £ 0.9628 million

Total Interest and Principal Repayment Required in $ to maintain 4% Spread = $1.526 million

In pound = 1.526 / 1.46 = £ 1.0452

Interest = £1.0452 -  £0.9628 =  £0.0824 million

therefore interest Rate to maintain 4℅ Spread

= ( 0.0824 / 0.9628 ) * 100  = 8.56%

The following information relates to Bonita Co. for the year ended December 31, 2017: net income 1,298 million; unrealized holding loss of $11.3 million related to available-for-sale debt securities during the year; accumulated other comprehensive income of $51.9 million on December 31, 2016. Assuming no other changes in accumulated other comprehensive income.
Determine (a) other comprehensive income for 2017, (b) comprehensive income for 2017, and (c) accumulated other comprehensive income at December 31, 2017. (Enter answers in millions to 1 decimal place, e.g. 25.5. Enter loss using either a negative sign preceding the number e.g. -45.2 or parentheses e.g. (45.2).)
(a) Other comprehensive income(loss) for 2017 $ million
(b) Comprehensive income for 2017 $ million
(c) Accumulated other comprehensive income $ million

Answers

Answer:

a. The company incurred a loss of $11.3 million as an unrealized income from available-for-sale debt securities. It is the actual loss. Therefore, other comprehensive income is -($11.3) million.

b. Comprehensive income = Net income - Unrealized holding loss

Comprehensive income = $1,298 million - $11.3 million

Comprehensive income = $1,286.7 million

c. Accumulated comprehensive income = Existing income - Unrealized holding loss

Accumulated comprehensive income = $51.9 million - $11.3 million

Accumulated comprehensive income = $40.6 million

Selected transactions for Cullumber Company are presented below in journal form (without explanations).
Date Account Title Debit Credit
May 5 Accounts Receivable 4,750
Service Revenue 4,750
12 Cash 1,200
Accounts Receivable 1,200
15 Cash 2,260
Service Revenue 2,260
Post the transactions to T-accounts. (Post entries in the order of journal entries presented in the question.)

Answers

Answer and Explanation:

The posting of the given transactions to T accounts are presented below:

Cash account

May 12 Account receivable $1,200

May 15  Service revenue $2,260

Account receivable

May 5 Service revenue $4,750    May 12  Cash $1,200

Service revenue

                                                         May 15 Account receivable $2,260

                                                           May 5  Servcie revenue $4,750

Two or more items are omitted in each of the following tabulations of income statement data. Fill in the amounts that are missing. 2019 2020 2021 Sales revenue $290,990 $ 361992 $406,460 Sales returns and allowances (11,310) (13,570) Net sales 279680 348,422 Beginning inventory 18,810 30,350 Ending inventory 30350 291870 Purchases 11540 261,520 296,357 Purchase returns and allowances (4,790) (8,210) (10,760) Freight-in 8,610 9,340 13,020 Cost of goods sold (231,970) (293000) (292,188) Gross profit on sales 47,710 85,860 91,540

Answers

Incomplete question. However, I determined the missing amounts for each tabulation, and stated them below:

Explanation:

Sales revenue: 2014= $360,820.Sales returns and allowances: 2015= 20,740.Net sales: 2013= 282970, 2015= 393,440.Beginning inventory: 2015= 42,010.Ending inventory: 2013= 33,560, 2014= 42,010, 2015= 47,870.

Corbel Corporation has two divisions: Division A and Division B. Last month, the company reported a contribution margin of $41,600 for Division A. Division B had a contribution margin ratio of 45% and its sales were $271,000. Net operating income for the company was $34,000 and traceable fixed expenses were $59,100. Corbel Corporation's common fixed expenses were:

Answers

Answer:

$5,000

Explanation:

common fixed expenses = Contribution Margin - Net Income - traceable fixed expenses

                                          = $41,600 + $121,950 - $34,000 - $59,100

                                          = $70,450

Corbel Corporation's common fixed expenses were, $70,450

Statement of Owner's Equity

Ava Marie Rowland owns and operates Road Runner Delivery Services. On January 1, 20Y3, Ava Marie Rowland, Capital had a balance of $781,000. During the year, Ava Marie made no additional investments and withdrew $19,000. For the year ended December 31, 20Y3, Road Runner Delivery Services reported a net loss of $34,500.

Prepare a statement of owner's equity for the year ended December 31, 20Y3.

Road Runner Delivery Services
Statement of Owner's Equity
For the Year Ended December 31, 20Y3
$
$
$
2) Closing Entries

After the accounts have been adjusted at April 30, the end of the fiscal year, the following balances were taken from the ledger of Twin Trees Landscaping Co.:

Oscar Killingsworth, Capital $503,900
Oscar Killingsworth, Drawing 8,200
Fees Earned 279,100
Wages Expense 221,600
Rent Expense 43,800
Supplies Expense 9,000
Miscellaneous Expense 10,200
Journalize the two entries required to close the accounts.

If an amount box does not require an entry, leave it blank.

Apr. 30
Apr. 30
3) Balance Sheet

MaxFit Weight Loss Co. offers personal weight reduction consulting services to individuals. After all the accounts have been closed on November 30, 20Y4, the end of the fiscal year, the balances of selected accounts from the ledger of MaxFit Weight Loss Co. are as follows:

Accounts Payable $ 44,800
Accounts Receivable 138,600
Accumulated Depreciation 221,300
Cash ?
Equipment 563,000
Land 356,200
Prepaid Insurance 8,500
Prepaid Rent 24,900
Salaries Payable 10,700
Supplies 5,700
Unearned Fees 21,400
Vanessa Freeman, Capital 843,400
Prepare a classified balance sheet that includes the correct balance for Cash.

Maxfit Weight Loss Co.
Balance Sheet
November 30, 20Y4
Assets
Current assets:
$
Total current assets $
Property, plant, and equipment:
$
$
Total property, plant, and equipment
Total assets $
Liabilities
Current liabilities:
$
Total liabilities $
Owner's Equity
Total liabilities and owner's equity $

Answers

Answer:

Net equity is $727,500.

Explanation:

Statement of Owner's Equity:

Share Capital $781,000

Withdrawals $19,000

Net Loss $34,500

Net equity $727,500

Assume that you manage a risky portfolio with an expected rate of return of 12% and a standard deviation of 39%. The T-bill rate is 6%A client prefers to invest in your portfolio a proportion (y) that maximizes the expected return on the overall portfolio subject to the constraint that the overall portfolio's standard deviation will not exceed 30%. a. What is the investment proportion, y

Answers

Answer:

y = 0.76923076923  or  76.923076923%  rounded off to 76.92%

So, 76.92% of the portfolio should be invested in risky portfolio.

Explanation:

The portfolio standard deviation for a portfolio consisting of two securities with one of them being the risk free security is calculated by multiplying the standard deviation of the risky security by the weightage of investment in the risky security as a proportion of the overall investment in portfolio. The formula can be written as follows,

Portfolio STDEV = Weight of Risky Asset  *  STDEV of risky asset

30% = y  *  39%

30% / 39% = y

y = 0.76923076923  or  76.923076923%  rounded off to 76.92%

Suppose you win on a scratch‑off lottery ticket and you decide to put all of your $2,500 winnings in the bank. The reserve requirement is 5% . What is the maximum possible increase in the money supply as a result of your bank deposit?

Answers

Answer: $50,000

Explanation:

Reserve Requirement = 5% = 0.05

Change in reserves = $2500

The change in deposits is denoted as

= (1/rr) × change in reserves

where,

rr = reserve requirements

Change in deposits will now be:

= (1/rr) × change in reserves

= 1/0.05 × 2500

= 20 × 2500

= $50,000

Therefore, the maximum possible increase in the money supply as a result of your bank deposit will be $50,000.

At the end of the current year, Accounts Receivable has a balance of $950,000; Allowance for Doubtful Accounts has a credit balance of $8,500; and sales for the year total $4,280,000. Using the aging method, the balance of Allowance for Doubtful Accounts is estimated as $40,000. a. Determine the amount of the adjusting entry for uncollectible accounts. $fill in the blank 1 b. Determine the adjusted balances of Accounts Receivable, Allowance for Doubtful Accounts, and Bad Debt Expense. Accounts Receivable $fill in the blank 2 Allowance for Doubtful Accounts $fill in the blank 3 Bad Debt Expense $fill in the blank 4 c. Determine the net realizable value of accounts receivable. $fill in the blank 5

Answers

Answer:

a. Adjusting entry for Uncollectible accounts = Allowance for Doubtful Accounts - Credit balance on Allowance for doubtful accounts

= 40,000 - 8,500

= $31,500

b. Accounts Receivable = $950,000

Allowance for Doubtful Accounts = $40,000

Bad Debt Expense = This is the adjusting entry for Uncollectible accounts = $31,500

c. Net realizable value of accounts receivable = Accounts receivables - Bad debt

= 950,000 - 31,500

= $918,500

Where there is asymmetric information between buyers and sellers, Multiple Choice product shortages will occur at the equilibrium price. product surpluses will occur at the equilibrium price. markets can produce inefficient outcomes. markets will fail due to the over-allocation of resources.

Answers

Answer:

markets can produce inefficient outcomes.

Explanation:

Asymmetric information is when one party to a transaction has more information than the other party. It could be the buyer or seller that has more information

For example, if a person wants to purchase health insurance, he might not disclose the full information about his health status to the insurer. This might lead to underestimation of costs.

Also, a seller might not reveal to the buyer than the item about to be purchased is faulty.

Asymmetric information leads to inefficient outcome inn the market

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