The cost per unit for product A will be $5.80 which is calculated by dividing total cost by quantity of units produced.
Total cost = Overhead cost(16225)+ Direct labour(11000) + Direct materials(25000)= $52225.
Cost per unit= Total cost/ quantity of produced units.
Cost per unit= 52225/9000= $5.80
Why do we calculate cost?
Cost computation aids in making decisions regarding pricing, manufacturing volume, and sales as well as determining the prices of the goods and services the group sells. The formula for calculating cost per unit adds up fixed and variable costs, which are then divided by the overall number of units produced over a given period of time. Here's how to calculate the price per unit: (Total fixed costs + Total variable costs) / the total number of units produced is the cost per unit.
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Ryan has the following capital gains and losses for 2021: $6,000 STCL, $5,000 28% gain, $2,000 25% gain, and $6,000 0%/15%/20% gain. Which of the following is correct: The net capital gain is composed of $1,000 25% gain and $6,000 0%/15%/20% gain. The net capital gain is composed of $5,000 28% gain and $2,000 0%/15%/20% gain. The net capital gain is composed of $3,000 28% gain, $2,000 25% gain, and $2,000 0%/15%/20% gain. The net capital gain is composed of $1,000 28% gain and $6,000 0%/15%/20% gain.
The correct option is
A) The net capital gain is composed of $1,000 25% gain and $6,000 0%/15%/20% gain.
According to the information provided, the amount of $6,000 STCL will have to offset the $5,000 28% gain, which represents the gain subject to the highest tax rate, while the remaining $-$1,000 of 25% gain, which represents the loss, will also offset the gain subject to the next highest tax rate.
Hence
Net capital gain= $6,000 STCL - $5,000 28% gain
Net capital gain= - $1,000 of 25% gain
Therefore the net capital gain is composed of
$1,000 25% gain and $6,000 0%/15%/20% gain.
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the sales force of a company that provides the company's product specifications to the customer acts as a(n) question 46 options: 1) decoder. 2) interpreter. 3) receiver. 4) message channel. 5) noise.
A company's sales force serves as a messaging channel by providing the customer with information about the company's product characteristics.
Which of the following is a tactic to encourage consumers to distribute a brand's message rapidly and dramatically?Viral marketing is a tactic used to persuade customers to broadcast a marketer's message widely and quickly, frequently via email or online video.
What enables the sender and receiver to communicate so that the sender can learn whether the message was correctly received and decoded?Feedback cycle enables communication between the sender and the recipient, letting the sender know whether the message was properly received and decoded. Senders frequently modify their messages to fit the medium and the characteristics of the receiver because each recipient may interpret the sender's message differently.
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What was the name of the legal act that President Obama signed in March of 2010 that gave tax credits to employers for each person hired. This was worth anywhere from $2400 to $9000?
What is the estimated number of businesses who take all of the tax credits available to them, leaving billions of dollars unclaimed in federal and local taxes?
What two types of hires would increase the amount of tax credits available?
The Hiring Incentives to Restore Employment (HIRE) Act was signed into law by President Barack Obama on March 18. Tax credits worth approximately $17.6 billion are included in the bill to encourage employment, and approximately $20 billion is provided for highway and transit infrastructure programs.
What laws were enacted under President Obama?During his first two years in office, Obama enacted a number of significant bills. The most important changes are: the Dodd–Frank Wall Street Reform and Consumer Protection Act, also known as the "ACA" or "Obamacare," the Don't Ask, Don't Tell Repeal Act of 2010, and the Affordable Care Act.
In 2009, what law did Obama enact?The bill was approved by the Senate with a vote of 60–38, with three Republicans and all Democrats and Independents supporting it. The Recovery Act was enacted into law by President Barack Obama on February 17, 2009.
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Richard is a wealthy and successful businessman who is well known for financing many successful start-ups. He has earned a sizable amount of profit by providing capital to start-ups in return for a share of their profits. In the given scenario, which of the following statements is true of Richard?
Richard, an employee in an investment firm, was dissatisfied with the way his superiors handled business dealings.
Why did Richard decide to start his own business?Richard is unambitious and prefers spending most of his time by himself. His colleagues consider him aloof and insecure. He finds it difficult to work under high pressure and often blames his colleagues. According to the Big Five personality dimensions, Richard's personality is low in agreeableness.
Uber Technologies was founded in 2009 and quickly rose to become the world's most valuable startup. The company has now acquired several of its competitors in various industries, including Lime and Postmates. What began as a solution to a widespread problem turned out to be an absolute goldmine for the entrepreneurs who made it possible. 1. Airbnb (Pinterest)
Airbnb is without a doubt one of the most inspiring startup success stories.
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As the chief financial officer, you identify that your firm needs to raise additional funds by selling new shares of stock. What specialist would be able to assist your firm in the issue and sale of new securities? Group of answer choices
O an investment banker
O a commodities broker
O an officer of the Securities and Exchange Commission (SEC)
O an institutional investor advisor
The company could use the help of an investment banker to help with the issuance and sale of new securities. Therefore, choice (A) is the acceptable answer.
Who is an investment banker?Investment bankers serve institutional clients in tasks like capital raising and mergers and acquisitions by combining their knowledge of the financial services sector, analytical brilliance, and persuasive communication abilities.
Investment bankers assist their clients in raising finance on the capital markets by selling debt or equity in the businesses. Other responsibilities include guiding clients through mergers and acquisitions (M&As) and providing them with information on specialized investment options like derivatives.
Hence, option (A) is accurate.
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mary manages a manufacturing plant. two inputs are used to produce the product. to minimize the costs of production, mary should continue to hire inputs up to the level at which the
Mary manages a manufacturing plant. two inputs are used to produce the product. to minimize the costs of production, Mary should continue to hire inputs up to the level at which the (marginal product × price) of each input is equal. Thus, option (c) is correct.
Mary should keep hiring inputs up to the point when the marginal product price of each input is equal in order to reduce production costs.
This is so because an input's price is the cost of purchasing an extra unit of that input, whereas an input's marginal product is the additional output created by adding one more unit of that input.
To keep costs to a minimum, the marginal product price of an input should match the cost of hiring that input. This additional revenue is obtained by adding one more unit of that input.
As a result, the significance of the Mary should continue to hire inputs up to the level at which the (marginal product × price) of each input is equal are the aforementioned. Therefore, option (c) is correct.
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Your question is incomplete, but most probably the full question was.
Mary manages a manufacturing plant. two inputs are used to produce the product. to minimize the costs of production, Mary should continue to hire inputs up to the level at which the
(A) price of each input is equal
(B) marginal product of each input is equal
(C) (marginal product × price) of each input is equal
(D) (marginal product + price) of each input is equal
(E) (marginal product - price) of each input is equal
In The Distinguished Gentleman, Eddie Murphy plays a con man with a similar name
as a long-running Congressman. When the politician dies, Murphy runs for office
using the politician's name: Jeff Johnson. He's careful not to go on camera but uses
taglines in commercials such as "Johnson: The name you trust." He eventually
achieves a slim victory. How does Murphy's character use voter ignorance to win the
election? (Hint: The answer is only slightly different than the way most politicians use
voter ignorance to win elections.)
Answer:
In The Distinguished Gentleman, Eddie Murphy's character uses voter ignorance to win the election by pretending to be the deceased Congressman whose name he is using. By not revealing his true identity and instead using the trusted name of the deceased Congressman, Murphy's character is able to gain the voters' trust and ultimately achieve a slim victory in the election. This is similar to the way most politicians use voter ignorance to win elections, by presenting themselves in a way that appeals to voters and plays on their lack of knowledge about the candidate and their policies.
Employees who receive compensation in the form of ___ stock do not have to pay for it, but forfeit ownership if they quit before the ____ date.
Employees who receive compensation in the form of restricted stock do not have to pay for it, but forfeit ownership if they quit before the vesting date.
Give a brief account on restricted stock.The term "restricted stock" describes unregistered shares of stock in a company that are given to employees, such as executives and directors. The Securities and Exchange Commission (SEC) has specific rules that must be followed while trading restricted stock because it cannot be transferred. The limitations are meant to prevent early sales that might be harmful to the business. Under a multi-year, graded vesting schedule, restricted stock often becomes tradable. Other names for restricted stock include "letter stock" and "section 1244 stock."
While restricted shares provide employees a stake in their company, they are worthless prior to vesting. Employees are incentivized to perform effectively and stick with a company by vesting, which grants rights to employer-provided assets over time.
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Houses in the local area have had an increase in sales price and a decrease in days on the market. A broker who is attempting to determine the current market value for a residential listing would get the BEST estimate of value by using?
Comparables that are no more than six months old.
Any kind of improved property can be appraised using the cost approach. It is the best method for determining the value of unique properties.
The estimated land value, as well as the depreciated costs of the building and other improvements, are combined in the cost approach to provide a value indication.
What are the three kinds of evaluations?
However, appraisal practice has historically recognized the Comparison Approach, the Income Approach, and the Cost Approach as the three primary appraisal methods.
What are the two kinds of evaluations?
The full appraisal, the exterior-only appraisal, the rental analysis, and the broker price opinion are the four types. A full evaluation is the most well-known sort of examination. All kinds of home appraisals use the same method for determining the appraised value. The costs of each appraisal are different.
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Apply the life cycle concept to a company you are familiar with or are interested in. What stage is the company currently in? Analyze and describe each stage in depth.
The business cycle concept to a company you are familiar with or are interested in growth in this stage. There was the based on the five stages.
What is business cycle?
The term “business cycle” refers to the expansion of a business as well as the rise and fall of the economy. The business cycle refers to the various economic factors such as interest rates, investment, the trading system, profit, and production costs.
One problem that the business cycle is encountering at this level is the need to control its complexity and the possibility of conflict as it grows and evolves. In order to successfully navigate this stage. Organizations in the growth stage enjoy a rise in resources and an extension of their operations.
As a result, the business cycle concept to a company you are familiar with or are interested in growth in this stage. There was the based on the five stages.
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What needs to be done prior to scheduling the project approval meeting?
Answer: The planning should be perfect.
Explanation: Make a solid project strategy, design a resource plan, specify goals and performance metrics, inform team members of their roles and duties, expand the workforce, foresee hazards, and develop backup plans. Before the project approval meeting, these things need to be planned. By doing all of this in a perfect way and manner, the likelihood that the project will be approved will increase. Everything pertaining to the project needs to be planned beforehand; talk through all the issues with the team; discuss the budget; and talk through every aspect of the project.
13. assume the u.s. interest rate is 2 percentage points higher than the swiss rate, and the forward rate of the swiss franc has a 4 percent premium. given this information:
We can infer from this evidence that American investors that seek covered interest arbitrage generate higher rates of return than they would if they invested domestically.
In order to profit from minute discrepancies in the item's quoted price, arbitrage is the simultaneous acquisition and sale of the same or a comparable asset in separate markets. It makes use of transient price changes for equal or comparable financial products traded on several exchanges or in various formats.
When arbitrating disputes involving overseas transactions, U.S. businesses typically use Switzerland as the venue. The Swiss Federal Tribunal (SFT), which handles appeals of arbitral awards, has determined via a review of its decisions that businesses that chose to arbitrate in Switzerland frequently also participated in related legal actions in other jurisdictions. Given this, a business contemplating Switzerland as a possible venue for future arbitrations should carefully analyze its regulations regarding the relationship between arbitration and other sorts of legal proceedings.
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hallie is a financial manager who focuses on current assets and liabilities. hallie's chief goal is to maximize the return to the business on all of the following except
As a manager of finances, Hallie concentrates on current assets and obligations. With the exception of accruing taxes, her main objective is to maximize returns on all of the following.
What industry is exempt from applying the accrual method of accounting?Additionally, pursuant to the general rule for accounting techniques in Section 446, the accrual method is ordinarily not required for enterprises where the sale of inventory is not a substantial role in generating income, so long as the use of the cash method is consistent and clearly shows income.
Accrued Taxes ExplainedAccrued taxes are simply taxes that have been assessed against a corporation but have not yet been paid, regardless of whether they are taxes on the firm's earned income or the value of any property the company owns.
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For each of the tests of controls for sales and receivables, indicate the assertion that is supported by placing the correct number in the blank 1. Accuracy 2. Completeness 3. Occurrence 4. Completeness 5. Accuracy A. Scan sales invoices for missing numbers in sequence. B. Perform arithmetic recalculation of a sample of recorded sales invoices. C. For a sample of recorded sales, determine whether credit was approved. D. Trace a sample of credit memos to postings in customers accounts. E. Select a sample of customer accounts and vouch debits to sales invoices
Indicate the claim that is supported by placing it next to each controls test for sales and receivables Completeness ,Accuracy, Occurrence, Accuracy , Completeness .
How can accuracy be explained?A measurement's degree of accuracy in respect to its actual value. The level to which the same results are produced by repeated observations under the same circumstances is known as precision.
What is an example of accuracy?A measurement's degree of accuracy in proportion to a standard or known value. For instance, your measurement is inaccurate if you determine in a lab that a substance weighs 3.2 kg when the true or actual weight is 10 kg. Your measurement does not match the known value in this situation.
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refer to exhibit 3-9. x is produced using input z. if the price of z rises, an economist would expect a movement in the market for x from
Z as an input results in X. An economist would anticipate a shift in the market for X from F to E if Z's price increases.
What triggers a market's evolution?The demand curve for products and services can move, resulting in a different amount being demanded at any given price, due to changes in preferences, population, income, the cost of alternative or complementary commodities, and expectations about future conditions and pricing, to name a few.
What explains a rightward shift in the market curve the best?A new manufacturing method that makes the greatest products more affordable to produce can be used to explain a shift to the right in the supply curve of the market. A new production technique, for instance, might lead to the supply curve moving to the right, which would lower the equilibrium price and increase output.
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The complete question is:
you choose to open an auto shop that specializes in work for rental fleets, leasing companies, and dealerships. of the following, which customer group will you support?
Businesses customer group will support you when opening an auto shop that specializes in work for rental fleets, leasing companies, and dealerships.
What are customer groups?Customer groups are collections of customers who cooperate to consume data on a specific issue and then provide comments. Producers, resellers, governments, and institutions make up the four fundamental kinds of business purchasers. Companies that produce are those that buy products and services to turn into other goods.
Both producers and service providers fall under this category. Customer groups are collections of customers who cooperate to consume data on a specific issue and then provide comments. Client segmentation is the activity of breaking down a customer base into groups of people who are comparable in particular ways useful to marketing, such as age, gender, interests, and spending patterns.
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When competitors attempt to share some activities or join together in the performance of a function, they are performing ______.
A. derivative activities
B. appellate activities
C. preemptive activities
D. arbitrated activities
E. concerted activities
When competitors attempt to share the activities or join together in performance of function, they are performing concerted activities.
What is a concerted activity?Employees typically engage in concerted behavior when they come together for one another's protection or support. This includes things like talking about their employment's terms and circumstances, like compensation, perks, how management treats them, dress regulations, workplace rules, or scheduling. Consequently, it is illegal for employers to try to prevent their workers from participating in concerted activity or to retaliate against them if they do. Supervisors must exercise their independent judgment and real power in order to qualify for exemption. Additionally, employers should be aware that it is quite simple for an employee to qualify for protection under the act if they are discussing the terms and circumstances of their employment in a physical setting with coworkers or managers or in a shared virtual workspace.
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includes determining which risks may adversely affect the project objective and what the impact of each risk might be if it occurs.
Risk identification includes determining which risks may adversely affect the project objective and what the impact of each risk might be if it occurs.
Risk can be characterized as the chance that something bad will occur. Risk, which is frequently focused on undesirable and unpleasant outcomes, is uncertainty about how a decision will affect or connect to something that people value highly.
Numerous distinct definitions have been improved. The worldwide definition of risk for use in various applications is "the influence of uncertainty on targets. Risk is understood, approached to assessment and management, interpreted, and even defined differently in different fields of expertise. This article includes links to additional articles that cover these subjects in greater detail.
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in the introduction section of a proposal, which of the following would be the best way to persuade the receiver to read the rest of the proposal? group of answer choices a.Mention a remarkable resource available exclusively to you.
b.Present a detailed budget that shows a low overall cost.
c.Give the background and credentials of everyone who will be working on the project.
d.Provide a timetable for all activities.
Option (a), The greatest technique to convince the reader to read the rest of the proposal is to mention an exceptional resource that you have access to in the opening section.
What key element needs to be considered when writing a business proposal?Finding out if you've been given permission to submit the proposal. recommendation. Data, facts, comments, and other types of information are presented without analysis or recommendations.
Which of the following constitutes the most important part of the proposal?Work Plan, Work Scope Statement, or Work Statement The Statement of Work is the most crucial element of every proposal. These concepts have been referred to as the research plan, protocol, and scope of study.
Why is it so important to know your audience before writing proposals?Knowing your audience will help you make decisions about the information to include, the structure in which to provide it, and the kinds of supporting details the reader will need to comprehend what you are presenting.
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In a bottom-up approach to Six Sigma projects, _____ choose the projects that are well-suited to thecapabilities of teams.a.black beltsb.team membersc.green beltsd.champion continue
Black belts select the Six Sigma projects that are best suited to the capability of teams using a bottom-up methodology.
How does a bottom-up approach work?The "bottom-up approach," a method of making organizational decisions, starts at the base of the hierarchy and works its way up. However, this actually means that decisions won't always be decided by the CEO or department head (this is known as a top-down approach).
What is the fundamental aspect of the bottom-up approach?A completely different process is used in the bottom-up analysis. The analysis of a single stock's specific qualities and micro attributes is frequently the focus of the bottom-up approach. Fundamentals that relate to specific businesses or industries are the main emphasis of bottom-up investing.
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Kathy worked as a regional sales manager at PharmCo, a pharmaceutical company in Pennsylvania, for over 25 years. At the age of 51, Kathy was denied a promotion because the company decided she was too old for the next-level job position. The new position was later filled by a younger employee whom Kathy had previously supervised. Under the Age Discrimination in Employment Act (ADEA), Kathy should file a(an)
disparate treatment claim against her employer.
intersectional discrimination claim against her employer.
disparate impact claim against her employer.
retaliation claim against her employer for denying her a promotion.
Under Age Discrimination in Employment Act (ADEA), Kathy should file disparate treatment claim against her employer.
What is disparate treatment?One type of unlawful discrimination under US labor law is disparate treatment. The term "discrimination" in the United States refers to treatment of a person unfairly because of a protected feature (such as race or gender) under Title VII of the United States Civil Rights Act. In contrast, disparate impact occurs when an employer adopts a neutral rule that appears to treat everyone equally, but has a different negative impact on certain people who have a protected characteristic than on others. When it is established that a member of a protected group was picked out and treated less favorably than other individuals in a similar situation on the basis of an illegal factor under Title VII, a disparate treatment violation has occurred. Whether or not the employer's conduct were driven by discriminatory intent is at issue.
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In global trade the total cost of producing, storing, and transporting a product to the site of consumption or another port is referred to as the: landed cost delivery cost value-added tax indirect cost
The landed cost, as used in international trade, is the sum of a product's production, storage, and transportation costs to its final destination or another port.
What does "global trade" refer to?The total imports and exports of each participating country make up global trade, which is the cross-border interchange of goods and services. The price of each good or service sold is determined by supply and demand, with sporadic government involvement, which governs the market.Trade is essential to the prosperity of America because it promotes economic expansion, helps to create excellent employment domestically, raises living standards, and enables people to sustain their families with reasonably priced goods and services.The landed cost, as used in international trade, is the sum of a product's production, storage, and transportation costs to its final destination or another port.To learn more about International trade refer to:
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how do property rights benefit entrepunuers?
given the following distances between destination nodes, what is the minimum distance that connects all the nodes?
The minimum distance in the following calculations connecting all of the destination nodes is 750 miles.
Destination nodes: what are they?One of the destination choice (network nodes and virtual nodes) that cannot be reached during route selection is represented by one network-qualified reference station name in the target node list structure.
What do server nodes do?Nodes are devices or CPUs that function as Entire Strategy To build nuclei or Whole System Azure servers and carry out operating system requests. Similar to how database IDs identify between various Adabas databases, they can be recognized by numerical identifiers.
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which statement describes a drawback of investing in bonds
The principal (face value) of the bonds must be paid at maturity, and periodic interest payments must be made. These are the two main drawbacks of using bonds.
What do you mean by the Bonds?An IOU-like debt security called a bond. Bonds are issued by borrowers to attract capital from investors ready to extend a loan to them for a specific period of time.
When you purchase a bond, you are making a loan to the issuer, which could be a corporate, government, or municipality.
Corporate bonds, municipal bonds, government bonds, and agency bonds are the four different types of bonds that can be categorized.
The relationship between the Bond prices and the Coupon Rate is inverse. When the rate of interest rises, bond prices fall, and when the rate of interest falls, bond prices rise.
Therefore, the principal (face value) of the bonds must be paid at maturity, and periodic interest payments must be made. These are the two main drawbacks of using bonds.
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harry is married and file joint tax return on which he uses the standard deduction if he make $1000charitable contribution in 2022 how much of contributionis deductible
Harry is married and file joint tax return on which he uses the standard deduction if he make $1000 charitable contribution in 2022. So, Deductible contribution is $2000.
What do you mean by Contribution?The amount of earnings left over after all direct expenses have been deducted from revenue is known as the contribution. This balance is the sum that can be used to cover any fixed expenses a company may have within a reporting period.
Contributions of money or commodities to a tax-exempt entity, like a charity, are considered tax-deductible donations. Donations that are tax deductible may lower taxable income. You must itemize your deductions on Schedule A of IRS Forms 1040 or 1040-SR in order to deduct donations from your taxes.
The standard deduction for single filers in 2022 is $12,950, while for married couples filing jointly, it is $25,900. Additionally, you won't be able to deduct charitable contributions on an itemized basis in 2022 if you choose the standard deduction.
Therefore, Deductible contribution is $2000 for Harry.
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When P = $5, the quantity demanded of a good is 30 units, and the quantity supplied of the good is 50 units. For every $1 decrease in the price of this good, quantity demanded rises by 5 units and quantity supplied falls by 5 units. The equilibrium price of this good is ___________and the equilibrium quantity of this good is _________ units.
$2; 35 $3; 40 $4; 35 $2; 45 $3; 35
$3 and $40 will be the answer, as if the price declines by $2 to $3 , that means demand will increase to $40 and supply will decline to $40, that maintains an equilibrium level.
The quantity demand for this commodity increases by 5 units for every $1 decrease in price, while the amount supplied decreases by 5 units. This good has an equilibrium price of $3 and an equilibrium quantity of 40 units.
When market supply and demand are balanced, prices become stable then it is in equilibrium. In general, a shortage or undersupply causes prices to increase, which reduces demand, while a surplus or excess causes prices to decrease, which increases demand.
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a bond futures contract with one deliverable bond has a maturity date in 2 years from now have, par value of $100, and annual coupon of $8. if the futures delivery date is in 1 year, determine the futures price if r0,1
The futures price is 93.72. The correct answer is option (c).
What is Future price?The futures price is the price that two parties agree upon in a contract (known as a futures contract) for the sale and delivery of the item at a future date. The current spot price plus the carry cost are added to determine the notional price of a future contract. The supply and demand of the underlying stock, however, have a significant impact on the real price of the futures contract.
A futures contract in finance is a standardized legal agreement between unidentified parties to purchase or sell something at a fixed price for delivery at a specific period in the future.
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The full question is,
a bond futures contract with one deliverable bond has a maturity date in 2 years from now have, par value of $100, and annual coupon of $8. if the futures delivery date is in 1 year, determine the futures price if R(0,1) = 5%, R(0,2)=10%
a). 100
b). 102.86
c). 93.72
d). 98.18
e). none of the above
Managing a firm's value-chain activities on a country-by-country basis to address diverseopportunities and risks is known as ______
Managing a firm's value-chain activities on a country-by-country basis to address diverse opportunities and risks is known as local responsiveness
The ability of a business to manage its value-chain activities on a country-by-country basis to address various possibilities and risks is referred to as local responsiveness. A business that is responsive on a local level can adjust its offerings, marketing campaigns, and other initiatives to suit the unique requirements and preferences of clients in other nations.
For businesses with international operations, being locally responsive is crucial because it enables them to seize local market opportunities and reduce risk. For instance, a company that can swiftly modify its products to match shifting consumer preferences in various nations is more likely to succeed than one that adopts a fit all strategy.
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On July 1, 2021, Tony and Suzie organize their new company as a corporation, Great Adventures Inc. The articles of incorporation state that the corporation will sell 39,000 shares of common stock for $1 each. Each share of stock represents a unit of ownership. Tony and Suzie will act as co-presidents of the company. The following transactions occur from July 1 through December 31.
Jul. 1 Sell $19,500 of common stock to Suzie.
Jul. 1 Sell $19,500 of common stock to Tony.
Jul. 1 Purchase a one-year insurance policy for $4,320 ($360 per month) to cover injuries to participants during outdoor clinics.
Jul. 2 Pay legal fees of $1,300 associated with incorporation.
Jul. 4 Purchase office supplies of $1,400 on account.
Jul. 7 Pay for advertising of $280 to a local newspaper for an upcoming mountain biking clinic to be held on July 15. Attendees will be charged $50 on the day of the clinic.
Jul. 8 Purchase 10 mountain bikes, paying $17,200 cash.
Jul. 15 On the day of the clinic, Great Adventures receives cash of $2,500 from 50 bikers. Tony conducts the mountain biking clinic.
Jul. 22 Because of the success of the first mountain biking clinic, Tony holds another mountain biking clinic and the company receives $2,950.
Jul. 24 Pay $720 to a local radio station for advertising to appear immediately. A kayaking clinic will be held on August 10, and attendees can pay $130 in advance or $180 on the day of the clinic.
Jul. 30 Great Adventures receives cash of $7,800 in advance from 60 kayakers for the upcoming kayak clinic.
Aug. 1 Great Adventures obtains a $46,000 low-interest loan for the company from the city council, which has recently passed an initiative encouraging business development related to outdoor activities. The loan is due in three years, and 6% annual interest is due each year on July 31.
Aug. 4 The company purchases 14 kayaks, paying $13,200 cash.
Aug. 10 Twenty additional kayakers pay $3,600 ($180 each), in addition to the $7,800 that was paid in advance on July 30, on the day of the clinic. Tony conducts the first kayak clinic.
Aug. 17 Tony conducts a second kayak clinic, and the company receives $129,600 cash.
Aug. 24 Office supplies of $1,400 purchased on July 4 are paid in full.
Sep. 1 To provide better storage of mountain bikes and kayaks when not in use, the company rents a storage shed for one year, paying $4,680 ($390 per month) in advance.
Sep. 21 Tony conducts a rock-climbing clinic. The company receives $14,400 cash.
Oct. 17 Tony conducts an orienteering clinic. Participants practice how to understand a topographical map, read an altimeter, use a compass, and orient through heavily wooded areas. The company receives $18,200 cash.
Dec. 1 Tony decides to hold the company’s first adventure race on December 15. Four-person teams will race from checkpoint to checkpoint using a combination of mountain biking, kayaking, orienteering, trail running, and rock-climbing skills. The first team in each category to complete all checkpoints in order wins. The entry fee for each team is $520.
Dec. 5 To help organize and promote the race, Tony hires his college roommate, Victor. Victor will be paid $60 in salary for each team that competes in the race. His salary will be paid after the race.
Dec. 8 The company pays $1,000 to purchase a permit from a state park where the race will be held. The amount is recorded as a miscellaneous expense.
Dec. 12 The company purchases racing supplies for $2,100 on account due in 30 days. Supplies include trophies for the top-finishing teams in each category, promotional shirts, snack foods and drinks for participants, and field markers to prepare the racecourse.
Dec. 15 The company receives $20,800 cash from a total of forty teams, and the race is held.
Dec. 16 The company pays Victor’s salary of $2,400.
Dec. 31 The company pays a dividend of $4,600 ($2,300 to Tony and $2,300 to Suzie).
Dec. 31 Using his personal money, Tony purchases a diamond ring for $3,600. Tony surprises Suzie by proposing that they get married. Suzie accepts and they get married!
The following information relates to year-end adjusting entries as of December 31, 2021.
Depreciation of the mountain bikes purchased on July 8 and kayaks purchased on August 4 totals $6,080.
Six months’ of the one-year insurance policy purchased on July 1 has expired.
Four months of the one-year rental agreement purchased on September 1 has expired.
Of the $1,400 of office supplies purchased on July 4, $220 remains.
Interest expense on the $46,000 loan obtained from the city council on August 1 should be recorded.
Of the $2,100 of racing supplies purchased on December 12, $290 remains.
Suzie calculates that the company owes $13,800 in income taxes.
I have to make a general journal, Income statement, statement of SE, and balance sheet with this info. Any help?
The articles of incorporation state that the corporation will sell 39,000 shares of common stock for $1 each. Each share of stock represents a unit of ownership.
July 1
dr.Cash on (20800 *7)
$185,000\sCR Common Shares
(To record common stock issued)
Organisational costs for
July 1
($1,000*7) $7,000\sCR 7% of Common Stock
$2800\s(To record Common Stock Issue) (To record Common Stock Issue)
Aug 7
DR $290
DR for land, $460,000
DR for a building, and $13800
CR for equipment $560,000 in Common Stock
CR. Common stock was paid in capital in excess of par value for $160,000. (To record Exchange of common stock for PPE).
DR Building $400,000
DR Equipment $70,000
CR Common Stock $560,000
CR Paid in capital excess of par value - Common
stock $160,000
(To record Exchange of common stock for PPE)
Dec 31
DR Cash (25,000 * 44) $25000
CR Preferred Stock (25,000*40) $1,000,000
Paid in Excess Capital of Par Value Preferred
Shares $100,000
(To record issue of Preference Shares).
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