what is a tax bracket?​

Answers

Answer 1

Answer:

its like different groups if you make more money your in a higher tax bracket but if you make less money your in a lower tax bracket.

Explanation:


Related Questions

Willco Inc. manufactures electronic parts. They are analyzing their monthly maintenance costs to determine the best way to budget these costs in the future. They have collected the following data for the last six months.
Month Machine hours Maintenance cost
January 61500 125,000
February 82,000 15,1500
March 76000 132,400
APril 75400 40500
May 86300 151000
June 71750 122600
Using the high-low method and the Willco data, calculate the variable maintenance cost per machine hour (round to three decimal places).
a. $0.913/hr.
b. $1.048/hr.
c. $1.069/hr.
d. $1.848/hr.
e. $1.293/hr.

Answers

Answer:

Variable cost per unit= $1.048

Explanation:

Giving the following information:

Highest activity cost= $151,000

Highest activity units= 86,300

Lowest activity cost= $125,000

Lowest activity units= 61,500

To calculate the variable cost under the high-low method, we need to use the following formula:

Variable cost per unit= (Highest activity cost - Lowest activity cost)/ (Highest activity units - Lowest activity units)

Variable cost per unit=  (151,000 - 125,000) / (86,300 - 61,500)

Variable cost per unit= $1.048

I’ll pay somebody 50$ if somebody do this now.

Instructions: Watch this 40 minute video called “Small Business Revolution - Nyce and clean auto detailing” Season 5, Episode 1 then answer the following questions in the picture I’ll need this by 6:00 or 6:30 please help

Answers

Answer:

suck 2 be u

Explanation:

i aint doin it

What is the underlying premise of the resource-based view? Group of answer choices Firms generally have very similar capabilities stemming from almost identical resources Imitation of resources is the best way to achieve competitive advantages Firms differ in fundamental ways because each firm possesses a unique bundle of resources Firms' intangible resources can be very difficult to imitate

Answers

Answer:

Firms differ in fundamental ways because each firm possesses a unique bundle of resources

Explanation:

The resource-based view can be regarded as managerial framework utilized in finding strategic resources that can be exploited by a firm so that sustainable competitive advantage can be achieved. It should be noted that the underlying premise of the resource-based view is that Firms differ in fundamental ways because each firm possesses a unique bundle of resources

true or false the majority of managerial communication is written in one form or another.​

Answers

Explanation:

One form of verbal communication is called paralanguage.

True or False

False

What is opportunity cost?
The tax that is paid on income
The fees that are paid for education
the value of an alternative you give up
the interest paid on a long-term investment

Answers

The answer would be B

Josie is the CRM manager for a toy company. Under what pathway in the Marketing, Sales, and Services career cluster would Josie's job fall?

A. Merchandising
B. Marketing Management
C. Professional Sales

Answers

Answer:

B. Marketing Management

Explanation:

Marketing management is a process in which the planning and execution of pricing, promotion, distribution, goods & services in order to exchange and satisfy the individual and organization goals & objectives. It also involved the marketing, sales and services

Therefore option b is correct

Answer:

B

Explanation:

just took the test<3

What are some qualities that Glass Blowers need? Check all that apply. And have a Bless day and God bless you all <3
_______________________________________________________
A.) steady hands
B.) strength
C.) leadership
D.) computer literacy
E.) kindness
F.) care

Answers

Answer:

A,B,F

Explanation:

They are three are some qualities that Glass Blowers need are:

steady handsstrengthcomputer literacy

What is Glass Blowers?

The term Glass Blowers was the particular type of the art are the used the technique on the artist. It was the techniques id the prepare and shape their glass bowls and the deep of the object. It was the oldest method to used in the artist.

The techniques of the making the glass blowers is the variety of the shapes and the sizes. The another name is the gaffer, blacksmith, and the glassblower. They are the several qualities of the Glass Blowers need are steady hands, strength, computer literacy.

As a result, the significance of the Glass Blowers are the aforementioned. Therefore, option (a), (b) and (f) is correct.

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when sam returned home from the grocery Store, he realized that he did not have his wallet. His wallet contains his credit card, debit Card, drivers license, and some cash what would you do in this situation? explain answer. ty​

Answers

Answer: go back and find the wallet and if I can’t find it go to the police so they can track my card

Explanation:

I would go back to the grocery store to check for the wallet. If I did not find it, I’d cancel the credit cards and stuff so nobody can use it.

Assume that you are 25 years old today, and that you are planning on retirement at age 65. You expect your salary to be $55,000 one year from now and you also expect your salary to increase at a rate of 3% per year as long as you work. To save for your retirement, you plan on making annual contributions to a retirement account. Your first contribution will be made on your 26th birthday and will be 12% of this year's salary. Likewise, you expect to deposit 12% of your salary each year until you reach age 65. Assume that the rate of interest is 5%.
The future value (FV) (at age 65) of your retirement savings is closest to:________
a. $1,091,733.20
b. $1,246,723.80
c. $988,452.90
d. $1,225,821.20

Answers

Answer:

FV= $1,246,723.8

Explanation:

To calculate the future value of this growing annuity, we need to use the following formula:

FV= A*{[(1+i)^n - (1+g)^n] / (i-g)}

A= annual deposit= 55,000*0.12= 6,600

i= 0.05

g=0.03

n= 40 years

FV= 6,600* {[(1.05^40) - (1.03^40)] / (0.05 - 0.03)}

FV= $1,246,723.8

Vivian owns a sunglass store in Key West, Florida. This store can sell 100 pairs of sunglasses per month. Currently, the sunglass cost $20 each pair and it takes 5 days to receive an order. Vivian pays the cost of $30 for each time she submits an order. Vivian uses 25% of item costs to compute annual holding costs and works 240 days in a year.
Which statement is Not correct?
A. The annual holding cost is $300.
B. Average inventory level is 60 pairs.
C. Vivian needs to place 10 orders per year.
D. The reorder point is 25 pairs.
E. The average time between two consecutive orders is 20 days.

Answers

Answer:

E. The average time between two consecutive orders is 20 days.

Explanation:

Vivian has sunglasses which costs it $20 each. The inventory holding needs to be for 5 days since the lead time is 5 days for each order. The holding cost for the inventory is $500 for the whole year. There will be 10 days in average when two orders are placed for the sunglasses.

When making a choice using the blank a household will choose the combination of labor, leisure, and income that provides the most utility

Answers

Answer: hiii lol

Explanation:

what is the difference between hire purchase and differed payment?​

Answers

Explanation:

In deferred payment, the borrower will agreed to pay certain amount of money on the promised date. ... In hire purchase, the purchaser will be getting the belongings without paying the full price of the item. The purchasers would make down payment and the balance is paid in installments.

Explanation:

Hire purchase is a system by which one pays for a thing in regular installments while having the use of it but deferred payments are payments that are completely or partially postponed for financial reasons

Leader Corporation Company uses a job-order costing system with a single plantwide pre-determined overhead rate based on machine-hours. The 98554-CZ company based its pre-determined overhead rate for the current year on the following data:
Total machine-hours 50,000
Total fixed manufacturing overhead cost $400,000
Variable manufacturing overhead per machine-hour $6
Recently, Job D168 was completed with the following characteristics:
Number of units in the job 40
Total machine-hours 100
Direct materials $750
Direct labor cost $2,750
If the company marks up its unit product costs by 60% then the selling price for a unit in Job D168 is closest to:____.
a. $2,505.
b. $3,025.
c. $1,185.
d. $2,360.

Answers

Answer:

Selling price per unit= $196

Explanation:

First, we need to calculate the predetermined overhead rate:

Predetermined manufacturing overhead rate= total estimated overhead costs for the period/ total amount of allocation base

Predetermined manufacturing overhead rate= (400,000 / 50,000) + 6

Predetermined manufacturing overhead rate= $14 per machine hour

Now, we can allocate overhead and calculate the total cost:

Allocated MOH= Estimated manufacturing overhead rate* Actual amount of allocation base

Allocated MOH= 14*100= $1,400

Total cost= 1,400 + 750 + 2,750

Total cost= $4,900

Finally, the selling price per unit:

Unitary cost= 4,900/40= $122.5

Selling price= 122.5*1.6

Selling price= $196

Sheridan Beverage Company reported the following items in the most recent year.
Net income $49,000 Dividends paid 6,810 Increase in accounts receivable 13,660 Increase in accounts payable 8,660 Purchase of equipment (capital expenditure) 9,020 Depreciation expense 5,660 Issue of notes payable 22,020
Compute net cash provided by operating activities, the net change in cash during the year. (Show amounts that decrease cash flow with either a - sign e.g. -15,000 or in parenthesis e.g. (15,000).)
Cash at Beginning of PeriodCash at End of PeriodCash Flows from Financing ActivitiesCash Flows from Investing ActivitiesCash Flows from Operating ActivitiesNet Cash Provided by Financing ActivitiesNet Cash Provided by Investing ActivitiesNet Cash Provided by Operating ActivitiesNet Cash used by Financing ActivitiesNet Cash used by Investing ActivitiesNet Cash used by Operating ActivitiesNet Decrease in CashNet Increase in CashIssue Notes Payable Increase in Accounts Receivable Decrease in Accounts Payable Increase in Accounts Payable Purchase of Equipment Dividends Net Income Decrease in Accounts Receivable Depreciation Expense Compute free cash flow.Free Cash Flow $Brief Exercise 5-12 Keyser Beverage Company report

Answers

Answer:

Net cash provided by operating activities $49,660

Net change in cash $55,850

Explanation:

Computation for the Net cash provided by operating activities

Net income$49,000

Add Increase in accounts payable 8,660

Add Depreciation expense 5,660

Less Increase in accounts receivable (13,660)

Net cash provided by operating activities $49,660

Cash flow from investing activities

Less Purchase of equipment (capital expenditure) (9,020)

Cash flow from financing activities

Add Issue of notes payable 22,020

Less Dividend (6,810)

Cash flow from financing activities 15,210

(22,020-6,810)

Net change in cash $55,850

($49,660-9,020+15,210)

Therefore Net cash provided by operating activities will be $49,660 and the Net change in cash will be $55,850

Describe how the 4 functions of management (planning, Organizing, Leading and Controlling relate to each other​

Answers

shdjdj. dididie. wodod. wiwo

Question 7 (3 points)
All of the following are necessary functions of a government EXCEPT?
1) providing a legal system to enforce laws and protect property rights
2) maintaining competition by regulatingg monopolies
3) promoting economic growth at the expense of employment and inflation
4) providing goods that private companies cannot provide

Answers

The function of the government does not include 4) providing goods that private companies cannot provide

Functions of government:It gives the legal system for enforcing the laws and protecting property rights. It maintained the competition via regulating the monopolies.Also, it gives the economic growth.

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We are evaluating a project that costs $644,000, has an eight-year life, and has no salvage value. Assume that depreciation is straight-line to zero over the life of the project. Sales are projected at 70,000 units per year. Price per unit is $37, variable cost per unit is $21, and fixed costs are $725,000 per year. The tax rate is 35 percent, and we require a 15 percent return on this project.

Required:
a. Calculate the accounting break-even point.
b. Calculate the base-case cash flow and NPV. What is the sensitivity of NPV to changes in the sales figure? Explain what your answer tells you about a 500-unit decrease in projected sales.
c. What is the sensitivity of OCF to changes in the variable cost figure? Explain what your answer tells you about a $1 decrease in estimated variable costs.

Answers

Solution :

a).

Particulars                                                Details

Selling price per unit                                 37

Less : variable cost per unit                     -21

Margin per unit                                           16

No. of units sold per unit                       70,000

Gross margin                                        11,20,000

Less : fixed cost                                     - 7,25,000

Profit before depreciation and tax       3,95,000

Less : depreciation                                -80,500

Profit before tax                                     3,14,500

Less : Tax                                               -1,10,075

Net profit per year                                 2,04,425

Project Cost                                           6,44,000

Accounting breakeven point in years     3.15

b).

Calculating the base Cash - Cash flow and NPV

Particulars                                                       Amount

Net profit per year                                        2,04,425

Add : depreciation                                         80,500

Base Cash cashflow                                     2,84,925

Required rate of return                                    15%

Present value of base cash cash flow        12,78,550

received in 8 years.

Project cost                                                  -6,44,000

NPV                                                               6,34,550

The present value of base cash cash flow received in 8 years is calculated as Present value of annuity received at the end of each year $ 2,84,925 at the rate of interest 15% for a period of 8 years.

The sensitivity of the NPV to 500 units decrease in projected sales :

Particulars                                                          Details

Selling price per unit                                            37

Less : variable cost per unit                                -21

Margin per unit                                                     16

Number of units sold per year                          69,500

Gross margin                                                      11,12,000

Less : fixed cost                                                -7,25,000

Profit before depreciation and tax                   3,87,000

Less : depreciation                                            -80,500

Profit before tax                                                 3,06,500

Less : tax                                                            -1,07,275

Net profit per year                                             1,99,225

Add : depreciation                                              80,500

Base Cash cashflow                                          2,79,725

Required rate of return                                         15%

Present value of base cash cash flow              12,55,216

received in 8 years.

Project cost                                                    -6,44,000

NPV                                                                6,11,216

Original NPV                                                  6,34,550

Sensitive NPV                                                  -23,334

c).

Particulars                                                              Details

Selling price per unit                                               37

Less : variable cost per unit                                   -20

Margin per unit                                                        17

No. of units sold per year                                     70,000

Gross Margin                                                         11,90,000

Less : fixed cost                                                     -7,25,000

Profit before depreciation and tax                       4,65,000

Less : Depreciation                                                -80,500

Profit before tax                                                     3,84,500

Less : tax                                                                -1,34,575

Net profit per year                                                  2,49925

Add : depreciation                                                   80,500

Operating cash flow                                               3,30,425

Original operating cashflow                                   2,84,925

Sensitivity of OCF                                                      45,500

Which of the following is not an element of the financial statements as covered in the "Conceptual Framework for Financial Reporting"?

a. Equity

b. Assets

c. Liabilities

d. Profits​

Answers

Answer:

d. Profits

Explanation:

Financial statement is a statement written in accordance to the conceptual framework for financial reporting which shows the financial position, performance and profit or loss of an entity.

The statements that would reflect in the financial statement of an entity are:

i. statement of profit or loss

ii. statement of change in equity

iii. statement of cash flow

iv statement of financial position

v. notes to the financial statement

All these statements are written considering the assets, liabilities, equity, income and expenses of the entity.

Explain the relationship between the FAFSA, the SAR, and the EFC.

Answers

Explanation:

The SAR summarizes the information you provided on the FAFSA, and indicates the Expected Family Contribution (EFC). The EFC is the amount of money your family will be expected to contribute to your education. ... The lower your EFC, the more financial aid you will get.

Hope it helps

:>

EFC is an index number that is used to determine the eligibility for federal student financial aid, this number results from the financial information will be provided in FAFSA, then it will be reported on SAR.

What are the FAFSA, the SAR, and the EFC?

FAFSA refers to the Free Application for Federal Student Aid, form that is filled by the college students to determine their eligibility for student financial aid in the United States.

SAR refers to the  Student Aid Report is a document that gives the basic information about the student's eligibility for federal financial aid.

EFC refers to the Expected Family Contribution is an estimate of a student's eligibility for federal student financial aid.

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most ________ do not cover damage by accidents

A. Promotional prices

B. Warranties

C. Assets

D. Generic goods

(Personal finance)

Answers

Answer:

warranties b

I searched it up and I told some of my friends and they think that too

hope this helps

Pharoah Corporation had the following activities in 2020.
1. Sale of land $174,000 4. Purchase of equipment $426,000
2. Purchase of inventory $915,000 5. Issuance of common stock $345,000
3. Purchase of treasury stock $65,000 6. Purchase of available-for-sale debt securities $63,000
Compute the amount Pharoah should report as net cash provided (used) by investing activities in its 2020 statement of cash flows. (Show amounts that decrease cash flow with either a - sign e.g. -15,000 or in parenthesis e.g. (15,000).) Net cash select an option by investing activities $enter a dollar amount

Answers

Answer:

-$315,000

Explanation:

Computation for the amount that Pharoah should report as net cash provided (used) by investing activities in its 2020 statement of cash flows

Sale of land $174,000

Less Purchase of equipment ($426,000)

Less Purchase of available-for-sale debt securities ($63,000)

Net cash provided (used) by investing activities -$315,000

Therefore the amount that Pharoah should report as net cash provided (used) by investing activities in its 2020 statement of cash flows will be -$315,000

All of the machine hours take place in the Fabrication department, which has an estimated overhead of $84,000. All of the labor hours take place in the Assembly department, which has an estimated total overhead of $72,000. The Ramapo Company uses a single overhead rate to apply all overhead costs. What would the single plantwide rate be if it was based on machine hours instead of labor hours

Answers

Answer:

Results are below.

Explanation:

We weren't provided with the number of machine-hours. To guide an answer, I will assume that 35,000 machine hours were estimated in the Fabrication Department.

To calculate the predetermined manufacturing overhead rate we need to use the following formula:

Predetermined manufacturing overhead rate= total estimated overhead costs for the period/ total amount of allocation base

Predetermined manufacturing overhead rate=  84,000 / 35,000

Predetermined manufacturing overhead rate= $2.4 per machine hour

Suppose that nominal GDP increases to $30,000, and the GDP deflator increases to 105. What is real GDP? Round your answer to the nearest cent.

Answers

Nominal GDP / GDP deflator
$30,000/105
=$285.71

The following information is available for Splish Brothers Corp. for the year ended December 31, 2022.Other revenues and gains 23,600other expenses and losses 4,000costs of good sold 291,000sales discount 4,800sales revenue 759,000operating expenses 220,000sales returns and allowances 10,600Prepare a multiple-step income statement for Splish Brothers Corp. The company has a tax rate of 25%.

Answers

Answer:

Splish Brothers Corp.

Multiple-step income statement for the year ended December 31, 2022.

Sales Revenue                                                                  759,000

Less sales returns and allowances                                   (10,600)

Net Sales                                                                            748,400

Less Costs of Good Sold                                                 (291,000)

Gross Profit                                                                        457,400

Less Operating Expenses

Operating expenses                          220,000

Sales discount                                        4,800               (224,800)

Operating Profit                                                                232,600

Less Non - Operating Expenses

Other revenues and gains                (23,600)

Other expenses and losses                 4,000                    19,600

Net Profit before tax                                                        252,200

Income tax expense                                                         (63,050)

Net Profit after tax                                                              189,150

Explanation:

Multiple-step income statement shows separately the income generated from Primary activities and that generated from Secondary activities as above.

Fill in the blank with the correct response.
____ are STEM professionals who collect, analyze, and interpret data.

Answers

Answer:

to bad this isn't multiple choice

Explanation:

but it would only make sense if it were scientists. sorry if I'm wrong

☞EXPLANATION☜

From the collected data, the statistician makes use of statistical concepts to sift through large data sets, develop data interpretation and deduce relevant information from the data and present meaningful conclusion to the relevant bodies in fields such as education, manufacturing, marketing, government and healthcare.

From the collected data, the statistician makes use of statistical concepts to sift through large data sets, develop data interpretation and deduce relevant information from the data and present meaningful conclusion to the relevant bodies in fields such as education, manufacturing, marketing, government and healthcare.Biologists research, collect data and measurements, perform tests and experiments, and analyze and interpret their findings. These science professionals are required to have a bachelor's degree in biology for an entry-level position.

D
Lee Associates borrowed $60,000. The company plans to set up a sinking fund that
will pay back the loan at the end of 12 years. Assuming a rate of 8% compöunded
semiannually, the amount to be paid into the fund each period is):

Answers

Answer: $ 153698.2499

Explanation:

60000(1+0.08/2)^24=153798.2499

John Rawls owns and operates Philosophical Consulting, Inc. During 2019 and 2020 he made the following purchases of assets for use in the business:
Asset Date of Purchase Cost
Office Furniture 5/1/2019 $100,000
Computer System 9/15/2020 $500,000
In addition, his business income before any cost recovery deduction in 2020 is $350,000. Prior to 2020, he only used regular MACRS depreciation for all purchases. However, at the beginning of 2020 he decides to take the maximum deduction possible for all new purchases. Ignore any excess business or net operating loss limitations.
Required: What is the 2020 cost recovery deduction for Philosophical Consulting, Inc?

Answers

Answer:

The right solution is "600000".

Explanation:

The given values are:

Cost of office furniture,

= $100,000

Cost of the computer system,

= $500,000

The changed MACRS enables a company to reduce the mortgage balance of such deteriorating properties over time.Throughout the very first years, MACRS permits quicker depreciation although subsequently slows down depriving. This seems to be fantastic for corporations from a tax point of view.

Now,

The cost recovery deduction will be:

=  [tex]Office \ furniture+Computer \ system[/tex]

On substituting the values, we get

=  [tex]100000+500000[/tex]

=  [tex]600000[/tex]

Explain the importance of understanding how teams work together to achieve the same goal​

Answers

Answer:

Graco docs fox

Explanation:

hii if good go go in the morning and will be able to get to know the first to rate this article on essy on the other day and time again for your time in you mam hindi meanings and the morning to ensure that we have DJs thrive and will

The following is a December 31, 2021, post-closing trial balance for Almway Corporation.
Account Title Debits Credits
Cash $ 45,000
Investment in equity securities 110,000
Accounts receivable 60,000
Inventory 200,000
Prepaid insurance (for the next 9 months) 9,000
Land 90,000
Buildings 420,000
Accumulated depreciation—buildings $ 100,000
Equipment 110,000
Accumulated depreciation—equipment 60,000
Patent (net) 10,000
Accounts payable 75,000
Notes payable 130,000
Interest payable 20,000
Bonds Payable 240,000
Common stock 300,000
Retained earnings 129,000
Totals $ 1,054,000 $ 1,054,000
Additional information:
1. The investment in equity securities account includes an investment in common stock of another corporation of $30,000 which management intends to hold for at least three years. The balance of these investments is intended to be sold in the coming year.
2. The land account includes land which cost $25,000 that the company has not used and is currently listed for sale.
3. The cash account includes $15,000 restricted in a fund to pay bonds payable that mature in 2024 and $23,000 restricted in a three-month Treasury bill.
4. The notes payable account consists of the following:
1. a $30,000 note due in six months.
2. a $50,000 note due in six years.
3. a $50,000 note due in five annual installments of $10,000 each, with the next installment due February 15, 2022.
1. The $60,000 balance in accounts receivable is net of an allowance for uncollectible accounts of $8,000.
2. The common stock account represents 100,000 shares of no par value common stock issued and outstanding. The corporation has 500,000 shares authorized.
Required:
Prepare a classified balance sheet for the Almway Corporation at December 31, 2021. (Amounts to be deducted should be indicated by a minus sign.)

Answers

Answer:

Almway Corporation

Classified balance sheet as at December 31, 2021.

ASSETS

Non - Current Assets

Land                                                                                            $65,000

Land Held for Sale                                                                     $25,000

Buildings                                                                $420,000

Accumulated depreciation—buildings                ($100,000) $320,000

Equipment                                                               $110,000

Accumulated depreciation—equipment                $60,000    $50,000

Patent (net)                                                                                  $10,000

Investment in equity securities                                                  $30,000

Total Non- Current Assets                                                       $500,000

Current Assets

Inventory                                                                                   $200,000

Accounts receivable                                                                   $60,000

Prepaid insurance (for the next 9 months)                                  $9,000

Short term Investment in equity securities                               $80,000

Cash                                                                                             $45,000

Total Current Assets                                                                 $394,000

TOTAL ASSETS                                                                        $894,000

EQUITY AND LIABILITIES

LIABILITIES

Non - Current Liabilities  

Notes payable                                                                          $100,000

Bonds Payable                                                                         $240,000

Total Non - Current Liabilities                                                 $340,000

Current Liabilities

Accounts payable                                                                      $75,000

Notes payable                                                                            $30,000

Interest payable                                                                         $20,000

Total Current Liabilities                                                            $125,000

TOTAL LIABILITIES                                                                  $465,000

EQUITY

Common stock                                                                        $300,000

Retained earnings                                                                    $129,000

TOTAL EQUITY                                                                        $429,000

TOTAL EQUITY AND LIABILITIES                                         $894,000

Explanation:

A Balance Sheet contains Balances in Assets, Liabilities and Equity. A Classified Balance Sheet then Shows different categories and amounts for these Account Balances as shown above.

When bonds are converted into common stock____.
a. the market price of the stock and the bonds is ignored when recording the conversion.
b. gains or losses on the conversion are recognized.
c. the market price of the stock on the date of conversion is credited to the Common Stock account.
d. the market price of the bonds on the date of conversion is credited to the Common Stock account.

Answers

Answer:

When bonds are converted into common stock____.

a. the market price of the stock and the bonds is ignored when recording the conversion.

Explanation:

This is because the conversion price, which is the price at which the convertible bond is converted into the common stock of the entity, is usually set initially when the conversion ratio is first decided on.  Therefore, the market prices of the stock and the bonds are not taken into account when the conversion recording is being done.

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