Which of the following statements is more likely if cash and marketable securities increase by $5,000 during a period in which cash provided by operations increases by $1,000 and cash used by investments decreases by $500?
A) Cash provided by financing increases by S6,500.
B) Cash used by financing decreases by $1,000.
C) Debt increases by more than cash dividends paid.
D) Debt is reduced by more than cash dividends paid.

Answers

Answer 1

Answer:

C) Debt increases by more than cash dividends paid

Explanation:

Based on the information given the statements that is more likely based on the below calculation will be : DEBT INCREASES BY MORE THAN CASH DIVIDENDS PAID reason been that the NET INCREASE IN THE CASH from financing activities was the amount of $4,500

Net Increase In The Cash from financing activities = $5000 - $1000 + $500

Net Increase In The Cash from financing activities= $4500


Related Questions

he appropriate discount rate for the following cash flows is 8 percent compounded quarterly. Year Cash Flow 1 $700 2 700 3 0 4 1,100 What is the present value of the cash flows

Answers

Answer:

Thus, the present value is $2045.52.

Explanation:

Use the below formula to find the present value:

Present value = FV ÷ (1 + r/4)^(n*4)

Present value :

[tex]=\frac{700}{(1 + \frac{0.08}{4} )^{1 \times 4} } + \frac{700}{(1 + \frac{0.08}{4} )^{2 \times 4} } + \frac{0}{(1 + \frac{0.08}{4} )^{3 \times 4} } +\frac{1100}{(1 + \frac{0.08}{4} )^{4 \times 4} } \\ \\= \frac{700}{1.0824}+\frac{700}{1.1716} +0+\frac{1100}{1.3727} \\= 2045.52[/tex]

Thus, the present value is $2045.52.

Helen Ming receives a travel allowance of $120 each week from her company for time away from home. If this allowance is taxable and she has a 28 percent income tax rate, what amount will she have to pay in taxes for this employee benefit

Answers

Answer:

$1,747.2

Explanation:

Calculation to determine what amount will she have to pay in taxes for this employee benefit

First step is to determine the Annual travel allowance

Using this formula

Annual travel allowance=Weekly allowance × 52 weeks

Let plug in the formula

Annual travel allowance=$120 × 52 weeks

Annual travel allowance=$6,240

Now let determine the Annual tax

Using this formula

Annual tax=Annual travel allowance × Tax rate

Let plug in the formula

Annual tax=$6,240 × 0.28

Annual tax=$1,747.2

Therefore the amount that she will have to pay in taxes for this employee benefit is $1,747.2

Chester's balance sheet has $77,842,000 in equity. Further, the company is expecting net income of 3,000,000 next year, and also expecting to issue $4,000,000 in new stock. If there are no dividends paid what will beChester's book value

Answers

Answer:

$84,842,000

Explanation:

The book value is total assets less total liabilities

Book value = initial equity + equity issued + net income

$77,842,000 + $4,000,000 + $3,000,000 = $84,842,000

When actions by individuals in a organization are directed toward the goal of furthering their own self-interests, it is termed as

Answers

Answer:

Organizational politics.

Explanation:

An interest group can be defined as a group of people sharing common aims, ideas and concerns, which seeks to influence government or a public policy.

This ultimately implies that, the interest groups consists of individuals who are only concerned about influencing public policy of the government on the basis of a particular common aim and interest.

Similarly, when actions by individuals in a organization are directed toward the goal of furthering their own self-interests such as being promoted, traveling to get estacodes, training, courses, etc., it is generally termed as organizational politics. Thus, you will see such employees (individuals) getting closer to top the executive management and patronizing them, in order to be in their good books.

MacGyver Company bought equipment on January 3, 20X1, for $34,100. At the time of purchase, the equipment was estimated to have a useful life of 6 years and a salvage value of $620. Using the straight-line method, the amount of one year's depreciation is

Answers

Answer:

$5,580

Explanation:

Straight line method charges a fixed amount of depreciation for each and every year the asset is in use in the business.

Depreciation expense = (Cost - Salvage Amount) ÷ Estimated useful life

therefore,

Depreciation expense = ($34,100 - $620) ÷ 6

                                      = $5,580

Using the straight-line method, the amount of one year's depreciation is  $5,580.

On July 1, 2020, Swifty Company purchased for $6,120,000 snow-making equipment having an estimated useful life of 5 years with an estimated salvage value of $255,000. Depreciation is taken for the portion of the year the asset is used. Complete the form below by determining the depreciation expense and year-end book values for 2020 and 2021 using the
1. sum-of-the-years'-digits method.
2. double-declining balance method.
2020 2021
Sum-of-the-Years'-Digits Method
Equipment $6,120,000 $6,120,000
Less: Accumulated Depreciation
Year-End Book Value
Depreciation Expense for the Year
Double-Declining Balance Method
Equipment $6,120,000 $6,120,000
Less: Accumulated Depreciation
Year-End Book Value
Depreciation Expense for the Year
Assume the company had used stright line depreciation during 2020 and 2021. During 2022, the company determined that the equiptment would be useful to the company for only one more year beyond 2022. Salvage value is estimated at 20000. Compute the amount of depreciation expense for the 2022 income statement.
Assume the company had used straight-line depreciation during 2020 and 2021. During 2022, the company determined that the equipment would be useful to the company for only one more year beyond 2022. Salvage value is estimated at $340,000. What is the depreciation base of this asset?

Answers

Answer:

Swifty Company

1. Sum-of-the-years'-digits method:

                                                            2020            2021  

Equipment                                     $6,120,000  $6,120,000

Less: Accumulated Depreciation      977,500    2,541,500

Year-End Book Value                   $5,143,500 $3,578,500

Depreciation Expense for the Year 977,500  $1,564,000

2. Double-declining balance method:

                                                              2020            2021  

Equipment                                       $6,120,000  $6,120,000

Less: Accumulated Depreciation     1,224,000     3,182,400

Year-End Book Value                    $4,896,000  $2,937,600

Depreciation Expense for the Year 1,224,000  $1,958,400

Straight-line Method:

3. The amount of depreciation expense for the 2022 income statement is:

= $2,170,250.

4. In 2022, the depreciation base of this asset is:

= $4,020,500

Explanation:

a) Data and Calculations:

July 1, 2020: Cost of snowmaking equipment = $6,120,000

Estimated salvage value of the equipment =          255,000

Depreciable amount of the equipment =           $5,865,000

Estimated useful life of the equipment = 5 years

Annual depreciation expense = $1,173,000 ($5,865,000/5)

Sum-of-the-Years'-Digits Method =15 (5+4+3+2+1)

Calculation of depreciation expense:

2020 = $977,500 (5/15 * $5,865,000)/2

2021 = $1,564,000 (4/15 * $5,865,000)

                                                            2020            2021  

Equipment                                     $6,120,000  $6,120,000

Less: Accumulated Depreciation      977,500    2,541,500

Year-End Book Value                   $5,143,500 $3,578,500

Depreciation Expense for the Year 977,500  $1,564,000  

Double-Declining Balance Method (100/5 * 2) = 40%

Calculation of depreciation expense:

2020 = $1,224,000 (40% * $6,120,000)/2

2021 = $1,958,400 (40% * $4,896,000)

                                                              2020            2021  

Equipment                                       $6,120,000  $6,120,000

Less: Accumulated Depreciation     1,224,000     3,182,400

Year-End Book Value                    $4,896,000  $2,937,600

Depreciation Expense for the Year 1,224,000  $1,958,400

Straight-line method:

Annual depreciation expense = $1,173,000

2020: Depreciation expense = $586,500

2021: Depreciation expense = $1,173,000

2022: Depreciable amount = $4,340,500 ($4,360,500 - $20,000)

Depreciation expense = $2,170,250 ($4,340,500/2)

                                                              2020            2021            2022  

Equipment                                       $6,120,000   $6,120,000   $6,120,000

Less: Accumulated Depreciation       586,500      1,759,500     3,929,750

Year-End Book Value                    $5,533,500  $4,360,500   $2,190,250

Depreciation Expense for the Year   586,500      1,173,000      2,170,250

Straight-line method:

Annual depreciation expense = $1,173,000

2020: Depreciation expense = $586,500

2021:

Depreciation expense = $1,173,000

Accumulated depreciation = $1,759,500 ($586,500 + $1,173,000)

Year-End Book Value          $4,360,500 ($6,120,000 - $1,759,500)

2022 Estimated Salvage Value = $340,000

2022: Depreciation basis = $4,020,500 ($4,360,500 - $340,000)

Depreciation expense = $2,010,250 ($4,020,500/2)

Highly Suspect Corp. has current liabilities of $450,000, a quick ratio of .89, inventory turnover of 6.5, and a current ratio of 1.7. What is the cost of goods sold for the company

Answers

Answer:

See below

Explanation:

First , we will compute current ratio

Current ratio = Current asset / Current liabilities

1.25 = Current ratio / $415,000

Current asset = $415,000 × 1.25

Current assets = $518,759

Next is to calculate quick ratio

Quick ratio = Current asset - Inventory / Current liabilities

0.79 = $518,750 - Inventory / $415,000

0.79 × $415,000 = $518,750 - Inventory

$327,850 = $518,750 - Inventory

Inventory = $518,750 - $327,850

Inventory = $190,900

Inventory turnover = Cost of goods sold / Inventory

9.5 = Cost of goods sold / $190,900

Cost of goods sold = 9.5 × $190,900

Cost of goods sold = $1,813,550

Julie is purchasing a home for $169,000.00. Her loan has been approved for a 30-year fixed-
rate loan at 5 percent annual interest. She will pay 20 percent of the purchase price as a down
payment. What is the total interest she will pay on her loan?
O $122,877.92
O $126,168.64
$135,200.87
O$142,613.78

Answers

The total interest she will pay on her loan is $ 126080.80

Step-by-step explanation:

Given : Julie is purchasing a home for $169,000.

She will pay 20 percent of the purchase price as a down payment.

So, 20% of $169,000 is given as ,

169000\cdot\frac{20}{100}=33800

Thus, amount left to pay = 169,000 - 33800 = $ 135200

Now,  Her loan has been approved for a 30-year fixed-rate loan at 5 percent annual interest.

So, Finding monthly payment using formula,

P=\frac{PV\cdot r}{1-(1+r)^{-n}}

Where, PV = present amount

P = monthly payment

r is interest rate per period

n is time per period

Here, PV = 135200

time period = 30 × 12 = 360 months

Monthly interest rate = 5 % = \frac{5}{1200}

Substitute, we have,

P=\frac{135200\cdot\frac{5}{1200}}{1-\left(1+\frac{5}{1200}\right)^{-\left(30\cdot12\right)}}

Simplify, we have,

P = 725.78

Thus, Monthly payment is $ 725.78

Thus, the value of loan after 30 years becomes,

725.78\cdot30\cdot12=261280.8

Total interest paid = Total loan amount after 30 years - present amount

Total interest paid = 261280.8 - 135200 = 126080.8

Thus, The  total interest she will pay on her loan is $ 126080.80

Total Interest Paid
$126,081.82

Loan amount will be $135,200

Weekly News, Inc., publishes a weekly newspaper 52 weeks out of the year. The company sells one-year subscriptions to its newspaper for $52 collected in advance. During its first year of operations, the company sold subscriptions to 1,000 customers. By the end of that first year, on average, customers had received 13 weekly copies. What is the amount of subscription revenue that should be reported on the income statement for that first year of operations

Answers

Answer:

13000

Explanation:

13*1000

Slipper Company sold a productive asset, a machine, for cash. It originally cost Slipper $29,000. The accumulated depreciation at the date of disposal was $24,000. A gain on the disposal of $2,900 was reported. What was the asset's selling price

Answers

Answer:

$7,900 = selling price

Explanation:

Giving the following information:

Original cost= $29,000

Accumulated depreciation= $24,000

Gain= $2,900

First, we will determine the book value:

Book value= original cost - accumulated depreciation

Book value= 29,000 - 24,000 = $5,000

Now, the selling price:

Gain/loss= selling price - book value

2,900= selling price - 5,000

$7,900 = selling price

Granger Printing currently uses a manufacturing facility costing $560,000 per year; 90% of the facility's capacity is currently being used. A start-up business has proposed a plan that would utilize the other 10% of the facility and increase the overall costs of maintaining the space by 11%. If the incremental method were used, what amount of cost would be allocated to the start-up business

Answers

Answer:

the amount of cost that allocated is $61,600

Explanation:

The computation of the amount of cost that allocated is shown below;

= The costing of the manufacturing facility × increase percentage of the overall cost for maintaining the space

= $560,000 × 11%

= $61,600

hence, the amount of cost that allocated is $61,600

Date Transaction Number of Units Unit Cost Apr. 1 Beginning inventory 500 $2.40 Apr. 20 Purchase 400 2.50 700 units of inventory were sold during the month. Ending inventory assuming FIFO would be:

Answers

Answer:

Ending inventory= $500

Explanation:

Giving the following information:

Apr. 1 Beginning inventory 500 $2.40

Apr. 20 Purchase 400 2.50

700 units of inventory were sold during the month

First, we need to determine the number of units in ending inventory:

Ending inventory in units= 900 - 700= 200

Under the FIFO (first-in, first-out) method, the ending inventory is calculated using the cost of the last units incorporated into the inventory.

Ending inventory= 200*2.5

Ending inventory= $500

Waterway Industries Recorded operating data for its Cheap division for the year. Waterway requires its return to be 10%. Sales $1600000 Controllable margin 88000 Total average assets 4400000 Fixed costs 100000 What is the ROI for the year

Answers

Answer:

See below

Explanation:

Given the above information, first we need to get the value of contribution margin , which is computed as;

Controllable margin = Contribution margin - Total direct fixed cost

$88,000 = Contribution margin - $100,000

Contribution margin = $88,000 + $100,000

Contribution margin = $188,000

Also,

Net income = Contribution margin - Total fixed expense

Net income = $188,000 - $100,000

Net income = $88,000

Return on investment = Net income ÷ Average operating assets

Return on investment = $88,000 ÷ $4,400,000

Return on investment = 2%

Therefore, the ROI for the year is 2%

Rate of Return if State Occurs Stock State of Economy Probability of State of Economy Stock A Stock B C Boom

Answers

Answer:

mmmmmmmmmmmmmmmmmmm?

A salt mine you inherited will pay you $25,000 per year for 25 years, with the first payment being made today. If you think a fair return on the mine is 7.5%, how much should you ask for it if you decide to sell it

Answers

Answer: $299574.17

Explanation:

From the question, we are given the information that a salt mine inherited will pay $25,000 per year for 25 years, with the first payment being made today. If the fair return on the mine is 7.5%, the amount that should be asked for it's to be sold goes thus:

Periodic amount = $25000

Return on mine = 7.5%

Number of years = 25

Selling amount will then be:

= 25000 + [-PV(7.50%,24,25000,0)]

= 25000 + [-PV(0.075,24,25000,0]

= $299574.17

=

Your great-great-grandmother left you her recipe book. It contains amazing, delicious cake recipes, and you are certain you can make a fortune with them if you just set up your bakery right. You are considering three possible designs for your bakery:

Design 1:
A factory in which assembly-line workers create low-cost, standardized cakes to be sold in grocery stores
Design 2:
A factory in which all cakes are created by machines; technology will enable you to shift from cake to cake as customer needs change
Design 3:
A personalized wedding cake business in which you will create custom delicacies for your clients

According to Joan Woodward, ____________ is classified as a continuous process production company.

a. Design 1.
b. Design 2.
c. Design 3.

Answers

Answer:

design 2

Explanation:

Joan Woodward conducted a study from 1954 - 1955 to determine the effect of organisation style on the success of the organisation

she grouped firms into 3 groups based on their level of technological complexity. the groups include :

1.  Small Batch and Unit Production : this group meets small orders. they cater to the specific needs of customers

An example is a personalized wedding cake business in which you will create custom delicacies for clients

2. Large Batch and Mass Production : this group make large orders that do not meet the specific needs of customers. Most of the orders go into inventory.

An example is a factory in which assembly-line workers create low-cost, standardized cakes to be sold in grocery stores

3. Continuous Process Production : in this group, the entire production system is mechanized.

Martin's coin collection contains hundred 1960 silver dollars. Her grandparents purchased them at their face value ($50 each) in 1960. These coins have appreciated by 3.2 percent annually. How much will the collection be worth in 2020

Answers

Answer:

FV= $33,094.2

Explanation:

Giving the following information:

Present value (PV)= 50*100= $5,000

Number of periods (n)= 2020 - 1960= 60 years

Apreciation rate (g)= 3.2% = 0.032

To calculate the value of the collection in 2020, we need to use the following formula:

Future value= PV*(1 + g)^n

FV= 5,000*(1.032^60)

FV= $33,094.2

The annual inventory of The Bike Shop Inc. shows the following information for mountain bikes: DATE QUANTITY COST TOTAL January 15 Beginning Inventory 80 $126 $10,080 March 20 Purchase 30 120 3,600 June 21 Purchase 20 126 2,520 October 12 Purchase 15 122 1,830 December 29 Purchase 10 122 1,220 Total available for sale 155 $19,250 If 36 mountain bikes were on hand on December 31, what is the value of the ending inventory using the LIFO method of inventory pricing

Answers

Answer:

$4,536

Explanation:

LIFO assumes that the units to arrive last will be sold first. Hence inventory valuation is based on the prices of earlier units.

Ending Inventory = 36 x $126 = $4,536

The value of the ending inventory using the LIFO method of inventory pricing is $4,536.

Company FIN3610-FTRA has a six-year project that requires an initial investment of $30,000. Every year, the project will pay fixed costs of $20,000 to produce the product. Also, we know that the variable costs per unit will be $36, and the price per unit will be $58. The required return is 10%. Please calculate the financial break-even quantity for this project. (Do not round intermediate calculations and round your answer to 3 decimal places, e.g., 32.161.)

Answers

Answer:

909.09

Explanation:

Breakeven quantity are the number of  units produced and sold at which net income is zero

Breakeven quantity = fixed cost / price – variable cost per unit

$20,000 / 58 - 36 = 909.09

You are deciding where to eat dinner tonight. Eating at Soup Plantation costs $15 and it gives you $20 worth of benefit. Eating at Del Taco costs $5 and gives you $7 worth of value. What is the opportunity cost of eating at Soup Plantation

Answers

Answer: $7

Explanation:

Due to scarcity of resources, economic agents have to make choices and the real cost of the forgone alternative when a choice is made is referred to as the opportunity cost.

Based on the information given, the opportunity cost of eating at Soup Plantation will be the $7 worth of value that will be gotten when one eats at Del Taco.

If a firm sells 6 units at a price of $6 with a total cost of $7, what is the firm's profit from selling 6 units

Answers

Answer:

$6 (loss)

Explanation:

Profit per unit = Selling Price - Cost Price

                       = $6 - $7

                       = - $1

Total profit / (loss) = - $1 x 6 = ($6)

Conclusion

The result is a loss simply because the Cost is higher than the Selling Price

Allocating Joint Costs Using the Net Realizable Value Method
A company manufactures three products, L-Ten, Triol, and Pioze, from a joint process. Each production run costs $12,300. None of the products can be sold at split-off, but must be processed further. Information on one batch of the three products is as follows:
Product Gallons Further Processing
Cost per Gallon Eventual Market
Price per Gallon
L-Ten 3,200 $0.70 $2.10
Triol 3,700 1.10 5.40
Pioze 2,000 1.50 6.20
Required:
1. Allocate the joint cost to L-Ten, Triol, and Pioze using the net realizable value method. Round your allocation percentages to four decimal places and round the allocated costs to the nearest dollar.
Joint Cost
Grades Allocation
L-Ten $
Triol
Pioze
Total $
2. What if it cost $2.10 to process each gallon of Triol beyond the split-off point? How would that affect the allocation of joint cost to the three products? Round your allocation percentages to four decimal places and round the allocated costs to the nearest dollar.
Joint Cost
Grades Allocation
L-Ten $
Triol
Pioze
Total $

Answers

Answer:

Allocating Joint Costs Using the Net Realizable Value Method

1. Joint Cost

Grades Allocation

L-Ten   $1,850

Triol      6,569

Pioze     3,881

Total $12,300

2. Joint Cost

Grades Allocation

L-Ten   $2,112

Triol      5,756

Pioze    4,432

Total $12,300

Explanation:

a) Data and Calculations:

Cost of each production run = $12,300

Product    Gallons  Further Processing     Eventual Market   Net Realizable

                                Cost per Gallon          Price per Gallon         Value

L-Ten          3,200              $0.70                       $2.10                $4,480

Triol            3,700                  1.10                         5.40                 15,910

Pioze         2,000                  1.50                        6.20                  9,400

Total          8,900                                                                      $29,790

Allocation of join cost:

L-Ten = $4,480/$29,790 * $12,300 = $1,850

Triol = $15,910/$29,790 * $12,300 = $6,569

Pioze = $9,400/$29,790 * $12,300 = $3,881

Product    Gallons  Further Processing     Eventual Market   Net Realizable

                                Cost per Gallon          Price per Gallon         Value

L-Ten          3,200              $0.70                       $2.10                $4,480

Triol            3,700                 2.10                         5.40                 12,210

Pioze         2,000                  1.50                        6.20                  9,400

Total          8,900                                                                      $26,090

Allocation of join cost:

L-Ten = $4,480/$26,090 * $12,300 = $2,112

Triol = $12,210/$26,090 * $12,300 = $5,756

Pioze = $9,400/$26,090 * $12,300 = $4,432

1. Understanding opportunity cost You work as an assistant coach on the university swim team and earn $13 per hour. One day, you decide to skip the hour-long practice and go to the local carnival instead, which has an admission fee of $9. The total cost (valued in dollars) of skipping practice and going to the carnival (including the opportunity cost of time) is .

Answers

Answer:

Total cost = $22

Explanation:

Below is the calculaton:

The per-hour earning = $13 per hour

The admission fee of carnival  = $9

In order to find the total cost, just add the per hour earning and fee of carnival.

Thus, total cost = Admission fee + Earning from assisting the swim team

Total cost = $9 + $13

Total cost = $22

This information relates to Sheridan Company for the year 2022.
Retained earnings, January 1, 2022 $91,100
Advertising expense 2,450
Dividends 8,160
Rent expense 14,200
Service revenue 78,880
Utilities expense 3,260
Salaries and wages expense 40,800
Prepare an income statement for the year ending December 31, 2022.

Answers

Answer and Explanation:

The preparation of the income statement is presented below:

Service revenue $78,880

Less: expenses

Advertising expense $2,450

Rent expense $14,200

Utilities expense $3,260

Salaries and wages expense $40,800

Net income $18,170

hence, the net income is $18,170

The same is to be considered

You consider buying a share of stock at a price of $24. The stock is expected to pay a dividend of $1.32 next year, and your advisory service tells you that you can expect to sell the stock in 1 year for $27. The stock's beta is 0.6, rf is 10%, and E[rm] = 20%. What is the stock's abnormal return?

Answers

Answer:

2%

Explanation:

Actual return = [(Dividend + Capital gain) / Purchase price] * 100

= [($1.32 + $27 - $24) / $24] * 100

= 18%

Expected return = rf + Beta*(E(rm) - rf)

= 10% + 0.6*(20% - 10%)

= 16%

Abnormal return = Actual return - Expected return

Abnormal return = 18% - 16%

Abnormal return = 2%

projects variable labor costs of $21,500 in March when 8,600 units are produced. If production is expected to drop to 8,000 units in April, what is the expected labor cost in April

Answers

Answer:

Total direct labor cost=$20,000

Explanation:

First, we need to calculate the direct labor cost per unit:

Direct labor cost per unit= total cost / number of units

Direct labor cost per unit= 21,500 / 8,600

Direct labor cost per unit= $2.5

Now, the total cost for 8,000 units:

Total direct labor cost= 2.5*8,000

Total direct labor cost=$20,000

Riemer, Inc. has four departments. Information about these departments is listed below. Maintenance is a service department. If allocated maintenance cost is based on floor space occupied by each of the other departments, compute the amount of maintenance cost allocated to the Cutting Department.

Maintenance Cutting Assembly Packaging
Direct costs $20,000 $32,000 $72,000 $47,000
Sq. ft. of space 600 1,100 2,100 3,050
No. of employees 4 4 18 6

a. $3,520.
b. $5,000.
c. $20,000.
d. $3,874.

Answers

Answer:

a. $3,520.

Explanation:

The computation of the amount of maintenance cost allocated to the Cutting Department is given below:

= maintenance cost ÷ total floor space excluding maintenance cost

= $20,000 ÷ 6,250 × 1,100

= $3,520.

hence, the option is A.$3,520.

The 6,250 comes from

= 1,100 + 2,100 +  3,050

= 6,250

At the end of December 2013, Rosenfeld Co. had $10,000 of Deferred Tax Assets related to its Allowance for Doubtful Accounts. In response to low public approval ratings (and after a particularly boisterous holiday party), the US Congress passed a law to reduce the Federal Statutory Tax Rate from 35% to 20% on December 31, 2013. As a US company, Rosenfeld had to immediately adjust the balance of its DTAs based on the new law. Which of the following items would be decreased by the entry to adjust the balance in Deferred Tax Assets?
a. Income Tax Payable.b. Income Tax Expense.c. Net Income.d. Deferred Tax Assets.e. Cash from Operating Activities.

Answers

Answer:

Rosenfeld Co.

The item decreased by the entry to adjust the balance in Deferred Tax Assets is:

d. Deferred Tax Assets.

Explanation:

Deferred Tax Assets on December 31 = $10,000

Federal Statutory Tax Rate = 35%

New Federal Statutory Tax Rate = 20%

The balance in the Deferred Tax Assets  will be reduced to $5,714 ($10,000/35% * 20%)

This means that the Deferred tax assets will be decreased by $4,286 while the net income will be increased by $4,286.

The stock in Pal-Maine Foods has a beta of .85. The expected return on the market is 11.50 percent and the risk-free rate is 2.85 percent. What is the required return on the company's stock?

Answers

Answer:

the required rate of return is 10.20%

Explanation:

The computation of the required rate of return is shown below;

We know that

= risk free rate of return + beta × (market rate of return - risk free rate of return)

= 2.85% + 0.85 × (11.50% - 2.85%)

= 2.85% + 7.3525%

= 10.20%

hence, the required rate of return is 10.20%

When one gas station lowers its price a penny, the station on the other corner of the intersection lowers its price, followed by the gas stations on the next block, and so on, until nearly every gas station in town has lowered its price. This situation illustrates ________.a. a differentiation strategy.b. intense rivalry among competitors.c. the treat of substitutes.d. a cost leadership strategy.

Answers

Answer:

b. intense rivalry among competitors.

Explanation:

In the market place competitors exist trying to gain an upper hand over each other. They do this by adopting a strategy that will give them an edge over the other firms.

Some examples of strategy used by competitors to get ahead include differentiation strategy and price leadership strategy.

In the given scenario one gas station lowers its price a penny. Because of intense rivalry between competitors they did not allow the gas station maintain the price advantage.

Rather the station on the other corner of the intersection lowers its price, followed by the gas stations on the next block, and so on, until nearly every gas station in town has lowered its price.

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