Wave Marine Products had sales revenue of $850,000 for the year-ended December 31, 2017.

a. December revenue totaled $120,000, and in addition, Big Wave collected sales tax of 5%. The tax amount will be sent to the state of Florida early in January.
b. On August 31, Big Wave signed a six-month, 4% note payable to purchase a boat costing $85,000. The note requires payment of principal and interest at maturity
c. On August 31 Big Wave received cash of S2,400 in advance for service revenue. This revenue will be earned evenly over six months.
d. Revenues of $850,000 were covered by Big Wave service warranty. At January 1, estimated warranty payable was $11,600. During the year, Big Wave recorded warranty expense of $34,000 and paid warranty claims of $34,800.
e. Big Wave owes $70,000 on a long-term note payable. At December 31, 12% interest for the year plus $35,000 of this principal are payable within one year.

Required:
For each item, indicate the account and the related amount to be reported as a current liability on the Big Wave Marine balance sheet at December 31.

Answers

Answer 1

Answer: Check explanation

Explanation:

a. Sales tax payable

Amount = $120,000 × 5%

= $120,000 × 0.05

= $6000

b. Notes payable, short term

Amount = $85000

Interest payable = $85000 × 4% × 4/12

= $1133.3

c. Unearned revenue

Amount: $2400 × 2/6

= $800

d. Accrued Warranty Payable

Amount = $11600 + $34000 - $34800

= $10800

e. Current portion of long term note payable

Amount = $35,000

Interest payable

Amount = $70000 × 12%

= $8400


Related Questions

Pharoah Inc. has decided to raise additional capital by issuing $173,000 facevalue of bonds with a coupon rate of 6%. In discussions with investment bankers, it was determined that to help the sale of thebonds, detachable stock warrants should be issued at the rate of one warrant for each $100 bond sold. The value of the bondswithout the warrants is considered to be $155,700, and the value of the warrants in the market is $20,760. The bonds sold in the market at issuance for $174,600.
A. What entry should be made at the time of the issuance of the bonds and warrants?
B. Prepare the entry if the warrants were non-detachable.

Answers

Answer:

a.                                               Debit         Credit

Cash                                       $174,600

Discount on bond payable   $18,941

        Bonds Payable                                  $173,000

        Paid -in Capital - Stock Warrants    $20,541

Workings

Market value of Bonds        155,700

Market value of Warrants    20,760

Total market value               176,460

Value assigned to Bonds = 174,600 / 176,460 * 155,700 = 154,059

Value assigned to Warrants = 174,600 / 176,460 *20,760 = 20,541

b.                                              Debit       Credit

Cash                                        $174,600

Discount receivable                                 $1,600

         Bonds Payable                                $173,000

An investor buys a property for $608,000 with a 25-year mortgage and monthly payments at 8.10% APR. After 18 months the investor resells the property for $667,525. How much cash will the investor have from the sale, once the mortgage is paid off

Answers

Answer:

$71,520

Explanation:

we must first determine the monthly payment:

monthly payment = present value / annuity factor

present value = $608,000PV annuity factor, 0.675%, 300 periods = 128.46

monthly payment = $608,000 / 128.46 = $4,732.99

Then I prepared an amortization schedule using an excel spreadsheet. After the 18th payment, the principal balance is $596,005.

The investor will have $667,525 - $596,005 = $71,520

Read the overview below and complete the activities that follow. In addition to trade accounts payable, many companies have other types of current liabilities. These include amounts withheld from employees' pay, sales and other taxes payable, deposits, and other accrued liabilities.
CONCEPT REVIEW:
Companies have many different types of current liabilities. These can include various taxes payable (income tax, sales tax, payroll tax), accrued amounts for salary, vacation or other benefits, and estimates such as accrued utilities and warranty. To adhere to the concept of the matching principle, companies must estimate the amount of their other liabilities.
1. Federal anid state governments do not specily the exact______to be maint, but do specify the amounts to be withheld.
2. Income taxes withheld from employees but not yet submitted to the govenment are considered to be a(n)______.
3. When testing customer deposits, auditors typically review a(n)______of the individual deposits.
4. When testing other accrued liabilities. auditors may independently calculate the amount and______ it to management's estimate.
5. Property tax payments are typically______in number.

Answers

Answer:

1. Federal and state governments do not specify the exact__number of accounts____to be maintained, but do specify the amounts to be withheld.

2. Income taxes withheld from employees but not yet submitted to the government are considered to be a(n)_liability_____.

3. When testing customer deposits, auditors typically review a(n)_sample_____of the individual deposits.

4. When testing other accrued liabilities. auditors may independently calculate the amount and__compare____ it to management's estimate.

5. Property tax payments are typically_numerous_____in number.

Explanation:

Even Federal and State governments and business organizations apply the matching principle of the generally accepted accounting principles.  The principle requires that revenues are matched to the expenses that are incurred in generating them and vice versa.  The purpose is to present a balance view of financial performance and position of the reporting entity.  For this reason, who expenses may not be actually paid for and they are recognized while some that have been paid for are not.  The same rule applies to the revenue side.

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After seviewing the technical skills required to perform tasks in the manufacturing industry, do you think these skills are
more or less important than the interpersonal skills we discussed in previous units?

Answers

You have to add which skills were discussed but usually interpersonal are more important in business than technical skills

McKinney & Co. estimates its uncollectible accounts as a percentage of credit sales. McKinney made credit sales of $1,500,000 in 2019. McKinney estimates 2.5% of its sales will be uncollectible. At the end of the first quarter of 2020, McKinney & Co. reevaluates its receivables. McKinney’s management decides that $8,500 due from Mangold Corporation will not be collectible. This amount was previously included in the allowance account. On April 23, 2020, McKinney & Co. receives a check from Mangold Corporation for $8,500.

Required:
Prepare the journal entry to record the write-off for Mckinney.

Answers

Answer:

Debit Allowance for Doubtful Accounts for $8,500; 

Credit Accounts Receivable for $8,500.

Explanation:

The journal entry to record the write-off for Mckinney will look as follows:

McKinney & Co.

Journal Entry

Account title and explanation                  Dr ($)            Cr ($)              

Allowance for Doubtful Accounts           8,500  

Accounts Receivable                                                    8,500

(To record uncollectable amount due from Mangold Corporation.)      

Note that since the management of McKinney decided that $8,500 due from Mangold Corporation will not be collectible, this implies that the Accounts Receivable will reduce by that amount. Therefore, the entries to make to show the reduction in the amount of account receivale by $8,500 is to Debit Allowance for Doubtful Accounts for $8,500 and Credit Accounts Receivable for $8,500.

HELP HELP ILL MASK BRAINLIEST

why do we have different minimum wages ?

Answers

Answer:

Higher minimum wages are most common in states with higher costs of living.

Explanation:

If you live in a smaller town the minimum wage is lower. If you live in a big city it'll more than likely be higher.

Answer:The US has tended to change the national minimum wage infrequently, with changes depending largely on the political balance of power at the federal level. ... But US states and even cities have the power to set minimum wages that are higher than the national rate.

Explanation:

Nutritional Foods reports merchandise inventory at the​ lower-of-cost-or-market. Prior to releasing its financial statements for the year ended August ​31, 2019​, Nutritional's preliminary income​ statement, before the​ year-end adjustments, appears as​ follows:

NUTRITIONAL FOODS
Income Statement (Partial)
Year Ended March 31, 2017
Sales Revenue ........ $117,000
Cost of Goods Sold ..... 45,000
Gross Profit ........ $72,000

Nutritional has determined that the current replacement cost of ending merchandise inventory is $17,000. Cost is $19,000.

Required:
a. Journalize the adjusting entry for merchandise​ inventory, if any is required.
b. Prepare a revised partial income statement to show how Nutritional Foods should report sales, cost of goods sold, and gross profit.

Answers

Answer:

a) since the cost of ending inventory is higher than the replacement value, then ending inventory must decrease, which will result in higher COGS. The adjusting journal entry is:

March 31, 2017, inventory adjustment

Dr Cost of goods sold 2,000

    Cr Merchandise inventory 2,000

b) revised income statement

NUTRITIONAL FOODS

Income Statement (Partial)

Year Ended March 31, 2017

Sales Revenue ........ $117,000

Cost of Goods Sold ..... $47,000

Gross Profit ........ $70,000

For Coppertone products, evaluations in the postpurchase behavior stage of the consumer purchase decision process that are most likely to cause dissatisfaction are

Answers

Answer:

dry skin and acne

Explanation:

Coppertone is an American brand name of a sunscreen. This brand is headquartered in Whippany, New Jersey. Coppertone the Coppertone girl logo and a different kind of fragrance.

For Coppertone products, evaluations in the post purchase behavior stage of the consumer purchase decision process that are most likely to cause dissatisfaction are dry skin and acne.

A firm that has extra cash Multiple Choice Should always invest it in U.S. equities. should invest it in the safest projects available. should always reinvest it in new equipment. should pay it out to shareholders unless the firm can earn a higher rate of return on the cash than the shareholders can earn by investing in the capital market.

Answers

Answer:

should pay it out to shareholders unless the firm can earn a higher rate of return on the cash than the shareholders can earn by investing in the capital market.

Explanation:

What was the intrinsic value of SmileWhite Co. stock when the analyst was evaluating the stock (that is in year 2008)

Answers

Answer: $28.96

Explanation:

Using the Dividend discount model, the intrinsic value will be a sum of the present values of the dividends in addition to the present value when the dividends become constant.

First use CAPM to calculate the required return

= Risk free rate + Beta * (market return - risk free rate)

= 4.5% + 1.15 * (14.5% - 4.5%)

= 16%

The required return will be used to discount the dividends.

2009 dividends = 1.72 * 1.12 = $1.93

2010 = 1.93 * 1.12 = $2.16

2011 = 2.16 * 1.12 = $2.42

Dividends grow at 9% from 2011

Stock terminal value in 2011 = (2.42 * 1.09) / (16% - 9%) = $37.68

[tex]= \frac{1.93}{1.16} + \frac{2.16}{1.16^{2} } + \frac{2.42}{1.16^{3} } +\frac{37.68}{1.16^{3}}\\\\= 28.959397679[/tex]

= $28.96

You have just been hired as a financial analyst for Barrington Industries. Unfortunately, company headquarters (where all of the firm's records are kept) has been destroyed by fire. So, your first job will be to recreate the firm's cash flow statement for the year just ended. The firm had $100,000 in the bank at the end of the prior year, and its working capital accounts except cash remained constant during the year. It earned $5 million in net income during the year but paid $750,000 in dividends to common shareholders. Throughout the year, the firm purchased $5.4 million of machinery that was needed for a new project. You have just spoken to the firm's accountants and learned that annual depreciation expense for the year is $450,000; however, the purchase price for the machinery represents additions to property, plant, and equipment before depreciation. Finally, you have determined that the only financing done by the firm was to issue long-term debt of $1 million at a 5% interest rate. The data has been collected in the Microsoft Excel Online file below. Open the spreadsheet and perform the required analysis to answer the question below.
What was the firm's end-of-year cash balance? Recreate the firm's cash flow statement to arrive at your answer. Write out your answer completely. For example, 5 million should be entered as 5,000,000. Round your answer to the nearest dollar, if necessary.

Answers

Answer:

200,000

Explanation:

A cash flow statement is a financial statement that summarizes the amount of cash and cash equivalents entering and leaving a company. The cash flow statement measures how well a company manages its cash position, meaning how well the company generates cash to pay its debt obligations and fund its operating expenses.

Cash flow from operating activities

Net Income                                                   5,000,000

Less Depreciation                                         (450,000)

Cashflow from operations                            5,450,000

Cash flow from investing activities

Purchase of Fixed assets                               5,400,,000

Cash flow from investing activities

Issue of long term debt                                   1,000,000

Dividend paid                                                   (750,000)

Cash generated from investing activities        250,000

Change in cash                                                  300,000

Beginning balance                                             100,000

Closing balance                                                  200,000

Lipscomb Corporation is estimating its WACC. Its target capital structure is 20 percent debt, 20 percent preferred stock, and 60 percent common equity. Its bonds have a 12 percent coupon, paid semiannually, a current maturity of 20 years, and sell for 1,000 USD. The firm could sell, at par, 100 USD preferred stock which pays a 12 percent annual dividend, but flotation costs of 5 percent would be incurred. Libscomb is a constant-growth firm which just paid a dividend of $2.00, sells for 27.00 USD per share, and has a growth rate of 8 percent. The firm's marginal tax rate is 40.

Required:
a. What is Rollins' cost of common stock using the bond-yield-plus-risk-premium approach?
b. What is Rollins' WACC?

Answers

Answer:

a. 16%

b.  13.566%

Explanation:

The weighted average cost of capital is the rate that a company is expected to pay on average to all its security holders to finance its assets. The WACC is commonly referred to as the firm's cost of capital.

DATA

P is price = 27

G is growth = 8%

Tax rate = 40%

Requirement a.

When the market rate of bond is equal to par value then yield is equal to the coupon rate

Tax rate = 12(1-0.4) = 7.2%

Cost of preferred stock = dividend/price

There will be a 5% floatation cost so net proceeds is 95

Cost of preferred stock = 12/95 = 12.63%

Cost of equity = D1/P + g

Where D1 is dividend for year 1 = 2+8% = 2.16

Cost of equity = 2.16/27 + 0.08

Cost of equity = 16%

Requirement  b

Wacc = 7.2×20% + 12.63×20% + 16×60%

Wacc = 13.566%

enter a question here

Answers

CAN U PLS HELP PLS THIS IS SO HATD OMG

On January 1, 20X1, Tucker Company leases equipment from Franz Inc. over three years of the equipment's five-year estimated useful life. Franz acquired the asset for $431,213 and normally utilizes an 8% interest rate for these types of transactions. The present value of the lease payments is $357,710. The annual lease payment is $100,000; the first payment is due on January 1, 20X1. Tucker should recognize the second lease payment by debiting (round to the nearest whole dollar and select all that apply)

Answers

Answer:

Lease payable for $79,383

Interest expense for $20,617

Explanation:

Calculation for the amount that Tucker should recognize the second lease payment

Calculation for Lease payable

Lease payable =$100,000-($357,710-$100,000)*8%

Lease payable =$100,000-($257,710*8%)

Lease payable =$100,000-$20,617

Lease payable =$79,383

Calculation for Interest expense

Interest expense =( $357,710-$100,000)*8%

Interest expense =$257,710*8%

Interest expense =$20,617

Therefore Tucker should recognize the second lease payment by debiting:

Lease payable for $79,383

Interest expense for $20,617

Simple Random Sampling: The EAI data has information on the annual
incomes of managers and whether they have attended the training
program or not. This data comprise all the 2500 managers that work for
this organization. Using this information, address the following
questions: Select a simple random sample of 150 managers and another
of 250 managers and calculate the point estimates for the population
mean, standard deviation, and proportion. How do the results you
obtained for n = 150 and n = 250 compare to the population
information? Can you make any conclusion out of this? Why and why not?
Please work on excel, show all work including formulas and explain your answers

Answers

Answer:

Hello

Explanation:

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Recording sales, purchases, shipping, and returns-buyer and seller. Sydney Retailing (buyer) and Troy Wholesalers (seller) enter into the following transactions.

May 11 Sydney accepts delivery of $40,000 of merchandise it purchases for resale from Troy: invoice dated May 11, terms 3/10, n/90, FOB shipping point. The goods cost Troy $30,000. Sydney pays $345 cash to Express Shipping for delivery charges on the merchandise.
12 Sydney returns $1,400 of the $40,000 of goods to Troy, who receives them the same day and restores them to its inventory. The returned goods had cost Troy $1,050.
20 Sydney pays Troy for the amount owed. Troy receives the cash immediately.

Required:
a. Prepare journal entries that Sydney Retailing (buyer) records for these three transactions
b. Prepare journeal entries that Troy Wholesalers (seller) records for these three transactions.

Answers

Answer:  please see explanation column for answers

Explanation:

                 A) Journal entry for Sydney retailing buyer

i)To record purchase of inventory on account

Date          Account  titles                                   Debit               Credit

May 11          Accounts Payable                        $40,000

Merchandise Inventory                                                             $40,000

ii)To record shipping expense paid

Date          Account  titles                                   Debit               Credit

May 11        

Merchandise Inventory                       $ 345

                       Cash                                                                          $ 345

iii) To record goods returned to seller

Date          Account  titles                                   Debit               Credit

May 12   Accounts Payable                                $1,400

         Merchandise Inventory                                                       $1,400

iv To record payment on account.

Date          Account  titles                                   Debit               Credit

May 20 Accounts Payable                            $38,600

Merchandise Inventory                                                               $1,158

Cash                                                                                              $37,442

Calculation:

Accounts payable=  Purchases−   Purchase return

=$40,000−$1,400

=$38,600

Discount=Accounts payable X 3%

=$38,600×0.03

=$1,158

​                            B) Journal entry for Troy - Seller

i)To record sales of goods on account

Date          Account  titles                                   Debit               Credit

May 11          Accounts receivable                        $40,000

Sales Revenue                                                            $40,000

ii) To record cost of goods sold

Date          Account  titles                                   Debit               Credit

May 11   Cost of goods sold                               $30,000

Merchandise Inventory                                                              $30,000

III) To record sales return

Date          Account  titles                                   Debit               Credit

May 12   Sales returns and allowance                $1,400

  Account receivable                                                                       $1,400  

iv) To record cost of goods sold reversed for sales return  

 Date          Account  titles                                   Debit               Credit

May 12           Merchandise Inventory                    $1,050.  

       Cost of goods sold                                                                 $1,050.    

v) To record cash received for goods sold.

  Date          Account  titles                                   Debit               Credit

May 20      Cash                            $38,600

Sales discount                                                               $1,158

        Account receivables                                                                  $37,442

Calculation:

Accounts receivables=  sales−   sales  return

=$40,000−$1,400

=$38,600

Discount=receivables X 3%

=$38,600×0.03

=$1,158

Marc and Michelle are married and earned salaries this year of $64,000 and $12,000, respectively. In addition to their salaries, they received interest of $350 from municipal bonds and $500 from corporate bonds. Marc contributed $2,500 to an individual retirement account, and Marc paid alimony to a prior spouse in the amount of $1,500 (under a divorce decree effective June 1, 2005). Marc and Michelle have a 10-year-old son, Matthew, who lived with them throughout the entire year. Thus, Marc and Michelle are allowed to claim a $2,000 child tax credit for Matthew. They are also able to claim $2,900 in recovery rebate credit ($2,400 for Marc and Michelle and $500 for Matthew). Assume they did not receive the recovery rebate in advance. Marc and Michelle paid $6,000 of expenditures that qualify as itemized deductions and they had a total of $3,500 in federal income taxes withheld from their paychecks during the year. (Use the tax rate schedules).
A. What is Marc and Michelle’s gross income?
B. What is Marc and Michelle’s adjusted gross income?
C. What is the total amount of Marc and Michelle’s deductions from AGI?
D. What is Marc and Michelle’s taxable income?
E. What is Marc and Michelle’s taxes payable or refund due for the year?

Answers

Answer:

I will use the 2020 tax schedule since recovery rebate credit applies to 2020:

Marc and Michelle's gross income = Marc's and Michelle's salaries + interest from corporate bonds = $64,000 + $12,000 + $500 = $76,500

they should choose the standard deduction since it is higher than their itemized deductions = ($24,400)

contribution to IRA = ($2,500)

alimony payment = ($1,500) the divorce agreement was settled on 2005

Marc and Michelle's taxable income = $48,100

Marc and Michelle's tax liability = $1,975 + [12% x ($48,100 - $19,750)] = $5,377

Interests on municipal bonds is not taxable.

The amount of taxes that they owe = $5,377 - $3,500 (federal tax withholdings) = $1,877

Refundable tax credits:

$2,000 in child tax credit

$2,900 in recovery rebate credit

total = $4,900

taxes payable or refund = tax liability - refundable tax credits = $1,877 - $4,900 = -$3,023.

Marc and Michelle should get a refund for $3,023

A market has four individuals, each considering buying a grill. Assume that grills come in only one size and model. Martina considers herself a grill-master, and finds a grill a necessity, so she is willing to pay $400 for a grill. Javier is a meat-lover, honing his grilling skills, and is willing to pay $350 for a grill. Kamal wants to impress his friends with his vegetable grilling skills and is willing to pay $320 for a grill. Lina loves grilled shrimp and thinks it might be cheaper in the long run if she grills her own shrimp instead of eating out at a restaurant, so she is willing to pay $200 for a grill. If the market price ofgrills increases from $300 to $320, given the scenario described:

a. Collin is the only consumer who would be affected in terms of surplus.
b. Daniel drops out of the market.
c. Collin drops out of the market.
d. Collin loses any surplus he had.

Answers

Answer: d. Kamal loses any surplus he had.

Explanation:

The Consumer Surplus is defined as the difference between what a customer is willing to pay for a good minus the price of the good/ the price they pay.

Kamal was willing to pay $320 and the price was initially $300 which meant that he had a surplus of $20. The price has now increased to $320 which is the amount he is willing to pay so there is no longer a surplus. Kamal loses any surplus he had.

Which of these is a way that politicians in the United States attempt to influence the media?

Answers

Answer:

They try to “spin” the news by manipulating

Explanation:

Answer:

Hope it helps

Explanation:

because they are tools that can be used to inform and mobilize users in new ways. Users are able to connect directly to politicians and campaign managers and engage in political activities in new ways.They try to "spin" the news by manipulating how reporters interpret events

The adjusted trial balance of Windsor, Inc. shows these data pertaining to sales at the end of its fiscal year, October 31, 2022: Sales Revenue $908,100; Freight-Out $13,400; Sales Returns and Allowances $19,800; and Sales Discounts $14,500.

Required:
Prepare the sales section of the income statement.

Answers

Answer

                                     Windsor, Inc

                           Income Statement (Partial)

                           For the year October 31, 2022

Revenue

Sales                                                                      $908,100

Less: Sales return and allowance     $19,800

          Sales Discount                         $14,500

                                                                               $34,300

Net Sales                                                                $837,800

Money is to an economy what language is to communication. What does this statement mean?

Answers

Answer:

i think it means that you need money to have an economy and you also need a language to be able to talk to someone

Explanation:

Apr. 2 Purchased $6,900 of merchandise from Lyon Company with credit terms of 2/15, n/60, invoice dated April 2, and FOB shipping point.
3 Paid $390 cash for shipping charges on the April 2 purchase.
4 Returned to Lyon Company unacceptable merchandise that had an invoice price of $500.
17 Sent a check to Lyon Company for the April 2 purchase, net of the discount and the returned merchandise.
18 Purchased $13,100 of merchandise from Frist Corp. with credit terms of 1/10, n/30, invoice dated April 18, and FOB destination.
21 After negotiations, received from Frist a $400 allowance toward the $13,100 owed on the April 18 purchase.
28 Sent check to Frist paying for the April 18 purchase, net of the allowance and the discount.

Required:
Prepare journal entries to record the above transactions for a retail store. Assume a perpetual inventory system.

Answers

Answer:

Apr. 2

Merchandise $6,900 (debit)

Accounts Payable : Lyon Company $6,900 (credit)

Purchased Merchandise from Lyon Company on credit

April 3.

Accounts Payable : Lyon Company $390 (debit)

Cash $390 (credit)

Payment of Freight Charges Include in Invoice (FOB)

April 4.

Accounts Payable : Lyon Company $500 (debit)

Merchandise $500 (credit)

Returned Merchandise to Lyon Company

April 17.

Accounts Payable : Lyon Company $6,010 (debit)

Discount Received $120 (credit)

Cash $5,890 (credit)

Payment of amount due to Lyon Company and discount received

April 18.

Merchandise $13,100  (debit)

Accounts Payable: Frist Corp $13,100  (credit)

Purchased Merchandise on credit from Frist Corp

April 2.

Accounts Payable: Frist Corp $400  (debit)

Purchase allowance $400 (credit)

Received and allowance from Frist Corp

April 28.

Accounts Payable: Frist Corp $12,700 (debit)

Discount Received $127 (credit)

Cash $12,573 (credit)

Payment of amount due to Frist Corp and discount received

Explanation:

See the journals and their narrations prepared above.

On December 31, 2021, the end of the fiscal year, California Microtech Corporation completed the sale of its semiconductor business for $15 million. The semiconductor business segment qualifies as a component of the entity according to GAAP. The book value of the assets of the segment was $13 million. The loss from operations of the segment during 2021 was $4.8 million. Pretax income from continuing operations for the year totaled $7.8 million. The income tax rate is 25%.
Prepare the lower portion of the 2021 income statement beginning with income from continuing operations before income taxes. Ignore EPS disclosures. (Amounts to be deducted and negative amounts should be indicated with a minus sign. Enter your answers in whole dollars and not in millions.)

Answers

Answer:

Income from continuing operations before income taxes        7,800,000

Less Income tax expenses (7,800,000*25%)                            (1,950,000)

Income from continuing operations                                            5,850,000

Discontinued operations:  

Loss from operations of discontinued component                 (2,800,000)

Income tax benefit                                                                       700,000

Loss on discontinued operations                                             (2,100,000)

Net Income (loss)                                                                        3,750,000

Working

Loss from operations of discontinued component

= Gain from sale of semiconductor business - loss from operations of the segment

= (15 - 13 ) - 4.8

= -$2.8 million

Income tax benefit

= 2,800,000 * 25%

= $700,000

The Senate, the legislature of the fictional country of Romange, is considering legislation that will generate benefits of $30 million and costs of $34 million. For perspective, Romange's population is 50 million. Passing the legislation is _____________ , and if everyone in Romange shared equally in both its benefits and its costs, the Senate will vote ____________ the legislation. If the costs of the legislation are concentrated among a few people instead of widespread among the population, those people will be willing to spend up to ___________ lobbying the Senate against the legislation. (Note: Assume that the benefits are widespread; therefore, you can ignore them in the calculations of the few who experience the costs.) The more widely spread are the benefits of the legislation, the _____________is the likelihood of lobbying for the legislation by those who will incur its benefits.

Suppose that, as before, the costs of the legislation are concentrated among a small group, but the benefits of the legislation are concentrated among another small group, and the Senate is responsive to lobbying. The people who will benefit from the legislation will be willing to spend on lobbying up to______________ , in which case the Senate will likely vote ___________ the legislation.

Answers

Answer:

Passing the legislation is INEFFICIENT, and if everyone in Romange shared equally in both its benefits and its costs, the Senate will vote AGAINST the legislation.

Costs are higher than benefits, so it should be rejected.

If the costs of the legislation are concentrated among a few people instead of widespread among the population, those people will be willing to spend up to 34 MILLION lobbying the Senate against the legislation.

The more widely spread are the benefits of the legislation, the LOWER is the likelihood of lobbying for the legislation by those who will incur its benefits.

Sadly, when public goods tend to benefit everyone equally, people do not pay attention to them. One sad example, is the current state of the country's road system which is probably the worst among developed nations. Since everyone benefits form roads, everyone complains, but the vast majority of the people do not do anything but complain to themselves or their families when travelling. This is something that has been going on for decades now, and really very few people care. Even public health care, which is one of the most basic duties of a government is something that only a few really pay attention to. Only in Switzerland (which subsidizes and deducts all health spending), does a similar system works. In no other developed, or even in most developing nations would their citizens even consider not having 100% public health care.

Some of the ledger accounts for the Sanderson Hardware Company are listed below. For each of the October 2021 transactions numbered 1 through 10 below, indicate by account name which accounts should be debited and which should be credited when preparing journal entries. The company uses the perpetual inventory system. Assume that appropriate adjusting entries were recorded at the end of September.


Accounts payable Equipment Inventory
Accounts receivable Cash Supplies
Supplies expense Prepaid rent Sales revenue
Retained earnings Notes payable Common stock
Deferred sales revenue Rent expense Salaries payable
Cost of goods sold Salaries expense Interest expense

Accound debited Accound credited
1. Paid a cash dividend.
2. Paid rent for the next three months.
3. Sold goods to customers on account.
4. Purchased inventory on account.
5. Purchased supplies for cash.
6. Paid employees wages for September.
7. Issued common stock in exchange for cash.
8. Collected cash from customers for goods sold in 3.
9. Borrowed cash from a bank and signed a note.
10. At the end of October, recorded the amount of supplies that had been used during the month.
11. Received cash for advance payment from customer.
12. Accrued employee wages for October.

Answers

Answer:

1. Paid a cash dividend.

Account Debited:  Retained earnings

Account Credited: Cash

2. Paid rent for the next three months.

Account Debited:  Prepaid rent

Account Credited: Cash

3. Sold goods to customers on account.

Account Debited:  Account receivables

Account Credited:  Sales revenue

4. Purchased inventory on account.

Account Debited:  Inventory

Account Credited: Accounts payable

5. Purchased supplies for cash.

Account Debited:  Supplies

Account Credited: Cash

6. Paid employees wages for September.

Account Debited:  Wages payable

Account Credited: Cash

7. Issued common stock in exchange for cash.

Account Debited:  Cash

Account Credited: Common stock

8. Collected cash from customers for goods sold in 3.

Account Debited:  Cash

Account Credited: Account receivables

9. Borrowed cash from a bank and signed a note.

Account Debited:  Cash

Account Credited: Notes payables

10. At the end of October, recorded the amount of supplies that had been used during the month.

Account Debited:  Supplies expenses

Account Credited: Supplies

11. Received cash for advance payment from customer.

Account Debited:  Cash

Account Credited: Unearned revenue

12. Accrued employee wages for October.

Account Debited:  Wages expenses

Account Credited: Wages payable

Suppose you are a manager for a multinational company that produces a variety of beauty products. Heartland Company was founded in 1942 and began making shampoo and soap products. Heartland, headquartered in St. Louis, Missouri, now sells hair care, soap, and makeup products in 22 countries across the globe. Heartland holds the majority market share in the U.S. and is largely regarded as a trend-leader in hair and beauty products. As the Global Brand Vice President, you have been tasked with taking the brand to Brazil, considered to be a large cosmetics market in the next few years. The Brazilian cosmetics and hair care market is largely dominated by Belleza who currently holds a 60% market share. Belleza is marketed toward young, fashion-forward women. The second largest company, Botánico, holds just a 20% share of the market. Your research suggests that while Botánico has efficient manufacturing and distribution, young consumers see them as being a brand for their mothers and grandmothers.

Given the information above, what is the best market entry strategy for this company?

a. Partnership
b. Exporting
c. Outsourcing

Answers

Answer:

a. Partnership

Explanation:

Brazil is a market that can be tricky if exporting is used. Botanico is struggling at 2nd position with only 20% share but are efficient in manufacturing and distribution which can be utilized by Heartland. Heartland is known as trend setter which is something Botanica lacks currently to woo the young women and girls into buying their products A partnership would simply result that competitive edges of both the parties can be employed together to win over the market.

Zoe Corporation has the following information for the month of March: Purchases $92,000 Materials inventory, March 1 6,000 Materials inventory, March 31 8,000 Direct labor 25,000 Factory overhead 37,000 Work in process inventory, March 1 22,000 Work in process inventory, March 31 23,500 Finished goods inventory, March 1 21,000 Finished goods inventory, March 31 30,000 Sales 257,000 Selling and administrative expenses 79,000
Prepare a schedule of cost of goods manufactured. Enter all amounts as positive numbers. Zoe Corporation Statement of Cost of Goods Manufactured For the Month Ended March 31

Answers

Answer:

Explanation:

The preparation of the cost of goods manufactured is presented below:

Zoe Corporation

Statement of Cost of Goods Manufactured

For Month Ended March 31, 20XX

Work in process inventory March 1   $22,000

Direct materials :    

Materials inventory, March 1  $6,000  

Add: Purchases       $92,000  

Cost of materials for use $98,000  

Less - materials inventory, March 31 -$8,000  

cost of materials placed in production $90,000  

Add:

Direct labor  $25,000  

Factory overhead  $37.000  

Total manufacturing costs added  $152,000

Total manufacturing costs     $174,000

Less- work in process inventory, March 31  $23,500

Cost of goods manufactured   $150,500

I WILL GIVE BRAINLIEST
What type of manufacturing employee is usually in charge of creating work schedules?

O Operator

O Operations manager

O Assembly line worker

O Quality manager

Answers

Answer:

OB

Explanation:

O Operations manager

Robert G. Flanders Jr., the state-appointed receiver for Central Falls, RI, said his city's declaration of bankruptcy had proved invaluable in helping it cut costs. Before the city declared bankruptcy, he said, he had found it impossible to wring meaningful concessions out of the city's unions and retirees, who were being asked to give up roughly half of the pensions they had earned as the city ran out of cash.
True or False

Answers

Answer: false

Explanation:

The alternative to the term of agreement is the declaration of bankruptcy, in which the cities can extract their pensions, it gives a much better alternative. It also increases the bargaining powers of the members of the city. It will help in extracting concessions from the government. It also increases the disagreement value of the city.

Strategic Plan
2016 - 2018
Boutique Build Australia

Answers

2002 Alan cocoa so 20 characters is dodo
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