The board of directors of Capstone Inc. declared a $0.80 per share cash dividend on its $2 par common stock. On the date of declaration, there were 53,000 shares authorized, 21,000 shares issued, and 4,000 shares held as treasury stock.What is the entry when the dividends are declared?Dividends: 8,800Cash: 8,800Dividends: 36,000Dividends Payable: 36,000Dividends: 8,800Dividends Payable: 8,800Dividends: 12,800Cash: 12,800

Answers

Answer 1

Final answer:

When a company declares dividends, it needs to make an entry in its books. The entry when dividends are declared includes a debit to the Dividends account and a credit to the Dividends Payable account. In this case, the correct entry would be Dividends: $14,800 and Dividends Payable: $14,800.

Explanation:

When a company declares dividends, it needs to make an entry in its books to reflect this action. The entry when dividends are declared includes a debit to the Dividends account and a credit to the Dividends Payable account. In this case, the board of directors of Capstone Inc. declared a $0.80 per share cash dividend on its $2 par common stock. Since there were 21,000 shares issued and 4,000 shares held as treasury stock, the dividends payable would be calculated as follows: $0.80 x (21,000 - 4,000) = $14,800. Thus, the correct entry when the dividends are declared would be:

Dividends: $14,800
Dividends Payable: $14,800


Related Questions

Awnings Incorporated has beginning net fixed assets of $234,100 and ending net fixed assets of $243,600. Assets valued at $42,500 were sold during the year. Depreciation was $62,500. What is the amount of net capital spending?

Answers

Answer:

Net Capital Spending = $72,000

Explanation:

Formula for Net capital Spending:

Net Capital Spending = Net Increase in Fixed Asset + Depreciation

Net Capital Spending = ( $243,600 - $234,100 ) + $62,500

Net Capital Spending = $9,500 + $62,500

Net Capital Spending = $72,000

Sale of asset is already accounted for in the ending net balance of fixed assets.

Final answer:

The net capital spending for Awnings Incorporated, given the provided fixed assets data, depreciation and sold assets, is calculated using the formula: Ending Net Fixed Assets - Beginning Net Fixed Assets + Depreciation - Gains from Sale of Assets, which results in a net capital spending of $29,500.

Explanation:

To calculate the net capital spending, we use the formula: Ending Net Fixed Assets - Beginning Net Fixed Assets + Depreciation - Gains from Sale of Assets.

In this case, the Ending Net Fixed Assets is $243,600, the Beginning Net Fixed Assets is $234,100, Depreciation is $62,500 and the Gains from Sale of Assets is $42,500 (since assets of this worth were sold). Therefore, the net capital spending is: $243,600 - $234,100 + $62,500 - $42,500 = $29,500.

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You are a stringer for your local newspaper, covering local sports events. For a special football spread, you have taken video footage that amounts to ten GB (gigabytes). You have also taken digital images that amount to one hundred MB (megabytes) in size.

Your boss, the newspaper sports editor, wants to preview your video and photo files. What is the best way to share your videos and digital photos with her?

Create a letter of at least 250 words addressed to your newspaper editor that describes your storage options, and give at least three reasons why your option is the best choice.

Here are questions to consider:

What information do I need to evaluate my options? (Something to consider: Does your boss want to preview your footage in person or remotely?)

What are my storage options? (Some options include flash drives, DVDs, and CD disks).

Answers

DVD or Portable hard disk or Pen drive would be the right choice to share the video files.

Explanation:

Dear Sir,

I have an eye-catching content for our local news paper. The content is about "Football game event" scheduled today. I have taken photos and videos pertaining to the event and I am sharing it in the form of "hard drive". The best photos and videos which would be apt for the news paper are selected and shared through hard disk. I hope it would be good resource. Kindly accept.

Regards,

(Name)

Evaluating options or pointers:

Photo / video should be neat and not shaky. You can share photos through google drive too if the size is reasonable.

Photos / videos should have been captured in such a way that it attracts readers and project the significant of the event.

Storage options: Listed in the first line.

​_____ is a tort in which the presumption of negligence arises because the defendant was in exclusive control of the​ situation, and the plaintiff would not have suffered injury but for​ someone's negligence.

Answers

Answer:

Res ipsa loquitur

Explanation:

_____ is a tort in which the presumption of negligence arises because the defendant was in exclusive control of the​ situation, and the plaintiff would not have suffered injury but for​ someone's negligence.

Res ipsa loquitur is a doctrine in law that one can presume the negligence of a defendant when the facts are glaring.The doctrine has primarily required that a defendant have exclusive power over the occurrence of an injury. negligence could result from

1. an actual causal connection between the defendant's conduct and the resulting harm; 2 a duty of care owed by the defendant to the plaintiff; 3 a breach of that duty;

Final answer:

Res Ipsa Loquitur is a tort where negligence is assumed because the defendant controlled the situation and the plaintiff got injured. This doctrine is applied when the negligence is obvious and wouldn't have occurred without someone's negligence.

Explanation:

The tort in which the presumption of negligence arises because the defendant was in exclusive control of the situation, and the plaintiff would not have suffered injury but for someone's negligence is called Res Ipsa Loquitur. This doctrine means 'The thing speaks for itself'. For example, if a scalpel is left in a patient after surgery, it's clear that negligence took place -- since the patient was unconscious and the surgeon was in control of the situation.

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Which of the following is true regarding fiduciary funds?

a. Fiduciary funds are reported in the fund basis statements and in a separate column in the government-wide financial statements.
b. Agency funds would be reported in both the Statement of Fiduciary Net Position and the Statement of Changes in Fiduciary Net Position.
c. Fiduciary funds are reported in the fund basis statements but not in the government-wide statements.
d. Fiduciary funds are not reported in the fund basis statements because they are from legally separate organizations.

Answers

Final answer:

Fiduciary funds are reported in the fund basis statements but not in the government-wide statements, since such funds represent assets held as a trustee or agent for others, not the government's own resources.

Explanation:

The correct answer is c. Fiduciary funds are reported in the fund basis statements but not in the government-wide statements. Fiduciary funds are assets that a government agency holds as a trustee or an agent for others. They are primarily used for activities that don't represent the government's own resources, hence they are not reported in the government-wide statements. Agency funds, one type of fiduciary funds, are only reported on the Statement of Fiduciary Net Position.

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Final answer:

Fiduciary funds are reported in the fund basis statements but not in the government-wide statements because they are resources that a government manages for the benefit of others and are not available to support the government's own programs.

Explanation:

The correct answer is option c. Fiduciary funds are reported in the fund basis statements but not in the government-wide statements. The Fiduciary funds are resources that a government manages in a trustee, or fiduciary, capacity for the benefit of others.

They are not available to support the government's own programs. Since these funds are not available for the general funding of the government, they are not reported in the government-wide financial statements.

Examples of fiduciary funds include pension (and other employee benefit) trust funds, investment trust funds, private-purpose trust funds, and agency funds.

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The board of directors of Orange Corporation, a calendar year taxpayer, is holding its year-end meeting on December 28, 2010. One topic on the board’s agenda is the approval of a $25,000 gift to a qualified charitable organization. Orange has a $20,000 charitable contribution carryover to 2010 from a prior year. Identify the tax issues the board should consider regarding the proposed contribution.

Answers

Answer:

i love you

Explanation:

but im not gay

During the last year, Globo-Chem Co. generated $1,053.00 million in cash flow from operating activities and had negative cash flow generated from investing activities (-576.00 million). At the end of the first year, Globo-Chem Co. had $180 million in cash on its balance sheet, and the firm had $280 million in cash at the end of the second year. What was the firm’s cash flow (CF) due to financing activities in the second year?

a. 282.75 million
b. -188.50 million
c. 471.25 million
d. -377.00 million

Answers

Answer:

d. -377.00 million

Explanation:

The computation is shown below:

As we know that

Ending cash balance = Beginning cash balance + Cash flow from Operating Activities + Cash flow from Investing Activities + Cash flow from Financing Activities

$280 million = $180 million +$1053.00 million -$576.00 million + Cash flow from Financing Activities  

So, the cash flow from operating activities is -$377 million

Final answer:

The firm's cash flow due to financing activities in the second year was -377.00 million, calculated by subtracting the cash flows from operating and investing activities from the total net increase in cash.

Explanation:

To determine the firm’s cash flow due to financing activities for the second year, we need to consider the opening and closing cash balances, as well as cash flows from operating and investing activities. The net increase in cash can be calculated as follows:

Cash at the end of Year 2 - Cash at the end of Year 1 = Net increase in Cash
280 million - 180 million = 100 million
Then, we can find out the cash flow due to financing activities by subtracting operating and investing cash flows from the net increase in cash:
Cash Flow from Financing Activities = Net increase in Cash - (Cash Flow from Operating Activities + Cash Flow from Investing Activities)
100 million - (1,053.00 million - 576.00 million) = 100 million - 477.00 million = -377.00 million.

Therefore, the firm’s cash flow due to financing activities in the second year was -377.00 million, which is option d.

Selected transactions for Sheffield’s Dog Care are as follows during the month of March. March 1 Paid monthly rent of $1,270. 3 Performed services for $150 on account. 5 Performed services for cash of $80. 8 Purchased equipment for $635. The company paid cash of $85 and the balance was on account. 12 Received cash from customers billed on March 3. 14 Paid salaries and wages to employees of $555. 22 Paid utilities of $76. 24 Borrowed $1,590 from Grafton State Bank by signing a note. 27 Paid $230 to repair service for plumbing repairs. 28 Paid balance amount owed from equipment purchase on March 8. 30 Paid $2,100 for six months of insurance.

Answers

Answer:

The journal entries from March 1 to 30th March are detailed in the explanation.

Explanation:

The Question is to journalize the transactions of Sheffield's Dog Care during the Month of March

Date         Account  Particulars                       Debit               Credit

Mar 1       Rent A/c                                         $1,270            

                 Cash                                                                       $1,270

Being the record of Monthly rent payment for the month of March

Mar 3       Accounts Receivable                   $150            

                 Service Revenue                                                   $150

Being the record of service provided on account

Mar 5       Cash                                          $80          

                Service Revenue                                                   $80

Being the record of service provided for cash

Mar 8       Equipment                                $635            

                 Cash                                                                      $85

                 Accounts Payable                                                $550

Being the record of equipment purchased

Mar 12       Cash                                        $150            

                 Accounts Receivable                                          $150

Being the record of cash received from the customer

Mar 15       Wages Expenses                  $555            

                 Cash                                                                       $555

Being the record of wages paid

Mar 22       Utilities Expense                $76            

                 Cash                                                                       $76

Being the record of utilities expense

Mar 24       Bank A/c                                         $1,590            

                 Notes Payable                                                       $1,590

Being the record of borrowed cash signing notes payable

Mar 27       Repair Expense A/c                   $230            

                 Cash                                                                       $230

Being the record of repair of expense

Mar 28       Accounts Payable A/c                   $550            

                 Cash                                                                       $550

Being the record of payment made to accounts payable

Mar 30       Prepaid Insurance A/c                   $1.910            

                 Cash                                                                       $1,910

Being the record of payment for insurance.

Final answer:

The transactions described in the question comprise various financial and business activities which can help in deriving a detailed analysis of Sheffield’s Dog Care's cash flow during March. By evaluating all income and expenses, you will be able to establish the company's net cash flow for this period.

Explanation:

The transactions described involve various business and financial activities. The company 'Sheffield’s Dog Care' pays rent, provides services, purchases equipment, receives cash, pays salaries, borrows money, and pays for utilities, repairs, and insurance. The available information allows for a detailed analysis of the company's cash flow during March.

At the start of the month, the company paid $1,270 for rent. Then it performed services twice, once on account earning $150 and then for cash earning $80. It also purchased equipment for $635 but paid only $85 in cash at the time, the balance was on account. Later, the company received the $150 from the services performed on account. Further along in the month, salaries worth $555 were paid.

Other expenses the company bore were utilities ($76), plumbing repairs ($230), and insurance ($2,100). The company also took a loan of $1,590. By subtracting all the amounts paid from the total amount received, you can derive the net cash flow for this period, which gives an idea about the company's financial status within this specific time frame.

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Jerry is a 30 percent partner in the JJM Partnership when he sells his entire interest to Lucia for $82,750 cash. At the time of the sale, Jerry’s basis in JJM is $54,250. JJM does not have any debt or hot assets. What is Jerry’s gain or loss on the sale of his interest?

Answers

Answer:

Jerry's gain on the sale= $28,500

Explanation:

When Jerry sells his interest in JJM to Lucia his basis ($54,250) is what he owes and will be taken out of the proceeds he will get for selling his interest in the company.

Therefore

Jerry's gain on the sale= Amount of sale- Jerry's basis

Jerry's gain on the sale= 82,750- 54,250

Jerry's gain on the sale= $28,500

Supply chain management is: a. Is both external and internal to an organization b. Is only external to the organization c. Is only internal to the organization d. Is limited only to the operations management function

Answers

Supply chain management is both external and internal to an organization, involving the structuring of supply chain networks, development of business processes, and management of activities to efficiently move products from suppliers to customers.

Supply chain management (SCM) encompasses a broad range of activities required to plan, control, and execute a product's flow from materials to production to distribution in the most economical way possible. SCM is not limited to just one aspect of an organization; it consists of both external and internal components to an organization. This includes the creation of the supply chain network structure, developing supply chain business processes, and managing supply chain activities. A well-designed supply chain improves market agility, adapts to changes, helps to align interests of all network members, and focuses on operation effectiveness and customer satisfaction.

Creating the supply chain network structure entails defining the member firms and the links between them.Developing supply chain business processes involves activities that yield a specific value to the customer.Managing supply chain activities integrates these processes across the supply chain.

SCM aims to be responsive to shifts in demand and market changes, enabling companies to maximize their profitability by ensuring that supply meets demand. A clear example of SCM's effectiveness can be seen in Mumbai's meal delivery sector, where companies have internally optimized their logistics processes to improve efficiency, customer service, and competitive advantage.

Victor and Maria Hernandez Victor and Maria, both in their late 30s, have two children: John, age 13, and Joseph, age 15. Victor has had a long sales career with a retail appliance store. Maria works part-time as a medical records assistant. The Hernandezes own two vehicles and their home, on which they have a mortgage. They will face many financial challenges over the next 20 years, as their children drive, go to college, and leave home and go out in the world on their own. Victor and Maria also recognize the need to further prepare for their retirement and the challenges of aging. Victor and Maria spent some time making up their first balance sheet, which is shown in Table 3-2. Victor and Maria are a bit confused about how various financial activities can affect their net worth.(a) Assume that their home is now appraised at $200,000 and the value of their automobile has dropped to $8,500. Calculate and characterize the effects of these changes on their net worth and on their asset-to-debt ratio.Table:Complex one can't copy

Answers

Answer:

30z

Explanation:

btajaymo 30z fineeeee okayyy?

Money is invested in a savings account with a nominal interest rate of 2.4% convertible monthly for three years. The rate of inflation is 1.5% for the first year, 2.8% for the second year, and 3.4% for the third year. Find the percentage of purchasing power lost during the time the money is invested; that is, find p so that if you could purchase exactly u units at the time the money was invested, three years later you could purchase u(1 ? 0.01p).

Answers

Answer:

real rate of return -0.48%

if before I could purchase X units now I purchase X*(1 - 0.0048)

Explanation:

We solve using the fishcer model:

[tex]\frac{1+r_n}{1+ \theta } = 1+r_e[/tex]

As we have more than one inflation period we multiply each other as it was a succession of interest

[tex]\frac{1.024^3}{1.015 \times 1.028 \times 1.034} - 1 = r_e[/tex]

real rate -0.004777527 = -0.48%

Final answer:

To calculate the percentage of purchasing power lost during an investment over three years with a nominal interest rate of 2.4% and variable inflation rates, compound the monthly interest rate for three years and compound the inflation rates annually. Then subtract the compounded inflation rate from the effective interest rate of the investment to find the loss in purchasing power in percentage terms. Lastly, use the formula u(1 - 0.01p) to determine how many units could be purchased after three years.

Explanation:

To find the percentage of purchasing power lost during three years of investment considering variable inflation rates, we need to compare the nominal interest rate with the effective inflation rates over the period. Even though the nominal interest rate of the savings account is 2.4% convertible monthly, we must adjust this rate for inflation to understand its real impact on purchasing power. To do this, the monthly interest rate needs to be compounded over the three years and the inflation rates need to be compounded respectively for each year.

Firstly, since the nominal annual interest rate is 2.4% compounded monthly, the monthly interest rate is 2.4%/12 = 0.2%. Compounding this monthly over three years gives us an effective interest rate EIR which can be calculated using the formula:

EIR = [(1 + 0.2/100)12*3 - 1] * 100

To calculate the overall effect of inflation, we must adjust the individual annual inflation rates to find the compounded rate over the three years. Assuming the inflation rates are compounded annually, the compounded inflation rate over the three years can be found using:

Compounded Inflation = [(1 + 1.5/100) * (1 + 2.8/100) * (1 + 3.4/100) - 1] * 100

To determine the percentage of purchasing power lost, subtract the compounded inflation rate from the effective interest rate. The result will give us the loss in purchasing power as a percentage.

Percentage of Purchasing Power Lost (p) = EIR - Compounded Inflation

Finally, to determine how many units could be purchased after three years relative to the initial number, use the formula:

u(1 - 0.01p), where p is the percentage of purchasing power lost.

Five years ago, Lewis Equipment purchased equipment costing $212,000. Two years ago, the firm paid $32.000 for updates to that equipment. This year, the firm sold the equipment for $189.000.

Which of these cash flows is (are) cash inflows to Lewis Equipment? Click the answer you think is right

a.$212,000 original cost plus $32,000 in updates

b.$32,000 updates

c.$212,000 original cost

d.$189,000 sale price

Answers

Answer:

d.$189,000 sale price

Explanation:

Investing activities: It records operations that include buying and selling long-term properties. The buying is a cash outflow whereas the sale is a cash inflow.

Since the equipment is sold this year for $189,000 that is to be reported in the investing activities under the cash flow statement. This amount should be recorded with a positive sign.

The other information is not relevant.

A shirt manufacturer sold 10 dozen shirts per day when the price was $4 per shirt and sold 10 dozen shirts per day when the price was $3 per shirt. The absolute value of the price elasticity of demand, is:

Answers

Answer:

0

Explanation:

Price elasticity of demand measures the responsiveness of quantity demanded to changes in price.

Price elasticity of demand = percentage change in quantity demanded/ percentage change in price.

Percentage change in price = ($4 -$3) / $4 = 0.25 =25%

Percentage change in quantity demanded = ( 10 -10) /10 =0

0 / 25% = 0

This indicates demand Is perfectly inelastic.

I hope my answer helps you

Your CEO has followed your advice and now wants you to measure effect sizes. You report a Pearson’s r of 0.50 for the impact of Unblock Me Now drain cleaner on reducing drain blockage time. Your CEO wants to know if this is bad, as she remembers that a p-value of 0.30 is not good. What do you tell her?

Answers

Answer:

P-value and Pearson r both are unrelated

Explanation:

Pearson r value is used to measure the correlation between two variables and the p-value is used to measure the relationship both are different in many ways. The reported Pearson r value is 0.50 which is good enough to launch the project. Effect size and p-value are no related and the CEO should not worry about the results.

Overall, new management strategies over the past 30 years Select one: a. have emphasized a lessening of hierarchy and authoritarianism. b. have emphasized an increase in worker participation and workplace decision making. c. still sometimes revert to a direct authoritarian mode. d. All of the choices are correct.

Answers

Answer:

d. All of the choices are correct.

Explanation:

Hierarchy and authoritarianism could lead to a divide among the workers in an organisation. Therefore the lessening of it would improve worker relations. Worker participation creates a sense of belonging and freedom among the workers and encourages better workplace decisions. Direct authoritarian mode is used sometimes to set boundaries at the work place to establish the boss vibe towards the workers so as to prevent the workers from looking down at you.

Which of the following is true? Group of answer choices The price of gold increases when the economy is stable The DJIA is the cost of capital for U.S companies NASDAQ index focuses on large cap stocks and the energy sector The commodities market is the largest market in the world The 30-yr Treasury yield is the base cost of capital for U.S companies

Answers

Answer:

Which of the following is true?

a)The price of gold increases when the economy is stable

b)The DJIA is the cost of capital for U.S companies

c)NASDAQ index focuses on large cap stocks and the energy sector

d)The commodities market is the largest market in the world

e)The 30-yr Treasury yield is the base cost of capital for U.S companies

Answer = E

Explanation:

U.S treasury yield represents the risk free rate demanded by investors because its assumed that U.S is risk free, so for companies in the U.S looking for capital over a long period of time the usual use 30-yr Treasury yield as their cost of capital because its represents what they could have invested their funds in at no risk.

g Declaring bankruptcy by the bond issuing firm ______ . a. has no impact on value of its bonds b. increases the value of its bonds c. decreases the value of its bonds d. makes the value of its bonds worthless

Answers

Answer:

c. decreases the value of its bonds

Explanation:

There is a significant decrease in the value of the bond if the firm declares bankruptcy.

Performance dimensions on which customers expect a minimum level of performance are called A. minimum performers. B. order winners. C. recommended daily allowances. D. order qualifiers.

Answers

Answer:

D. order qualifiers

Explanation:

Order qualifiers -

It refers to the process by which the internals operational capabilities are turned into criteria , which me turns out to advantage in market , is referred to as order qualifier .

The term was given by Terry Hill , the professor from the London Business school  .

It refers to the minimum level of performance .

Hence , from the given information of the question,

The correct term is order qualifiers .

Answer:

The correct answer is letter D"": order qualifiers.

Explanation:

Order qualifiers are standards consumers place that a good or service must meet to consider purchasing the good or service. When the order qualifier is better than the offered by competitors, it becomes an order winner, thus, the consumer decides to buy the product.

Do It! Review 1-3 (Part Level Submission)Marsh Corporation began operations on January 1, 2014. The following information is available for Marsh Corporation on December 31, 2014.Accounts payable $ 9,800 Notes payable $ 16,600Accounts receivable 6,800 Rent expense 14,800Advertising expense 4,410 Retained earnings ?Cash 7,900 Service revenue 34,600Common stock 19,800 Supplies 6,700Dividends 7,300 Supplies expense 1,290Equipment 31,600
Prepare an income statement for Marsh Corporation.

Answers

Answer:

Income Statement for the Year ended December 31th,2014

Service revenue                      34,600

Rent expense           14,800

Advertising expense  4,410

Supplies expense      1,290

Total expenses                        20,500  

Net income                               14,100

Explanation:

For the incoem statemnt we will only work with revenues and expenses account.

we list all the revenues first.

then, we list and  add up all the expenses accout

finally, we subtract from revenues to get the net income.

Prepare a statement of cash flows

All-Star Automotive Company experienced the following accounting events during Year 1:

Performed services for $14,200 cash. Purchased land for $7,200 cash. Hired an accountant to keep the books. Received $32,000 cash from the issue of common stock. Borrowed $8,400 cash from State Bank. Paid $4,200 cash for salary expense. Sold land for $8,400 cash. Paid $3,200 cash on the loan from State Bank. Paid $4,400 cash for utilities expense. Paid a cash dividend of $1,200 to the stockholders.

Required

a. Indicate how each of the events would be classified on the statement of cash flows as operating activities (OA), investing activities (IA), financing activities (FA), or not applicable (NA).
b. Prepare a statement of cash flows. Assume All-Star Automotive had a beginning cash balance of $9,200.

Answers

Answer:

Explanation:

a. The categorization is shown below:

Performed services for $14,200 cash = operating activities (OA)

Purchased land for $7,200 cash.  investing activities (IA)

Hired an accountant to keep the books. = not applicable (NA)

Received $32,000 cash from the issue of common stock. =  financing activities (FA)

Borrowed $8,400 cash from State Bank. = financing activities (FA)

Paid $4,200 cash for salary expense. = operating activities (OA)

Sold land for $8,400 cash.  investing activities (IA)

Paid $3,200 cash on the loan from State Bank. = financing activities (FA)

Paid $4,400 cash for utilities expense. = operating activities (OA)

Paid a cash dividend of $1,200 to the stockholders.= financing activities (FA)

b. The preparation of the Cash Flows from three Activities is presented below:  

Cash flow from Operating activities  

Performed services for cash $14,200

Less: paid cash for salary expenses  -$4,200

Less: paid cash for utilities expenses -$4,400

Net Cash flow provided by Operating activities $5,600

Cash flow from Investing activities  

Purchase of land for cash - $7,200

Sale of land for cash $8,400

Net Cash flow provided by Investing activities $1,200

Cash flow from Financing activities  

Cash receipt from the issuance of common stock $32,000

Cash borrowed from state bank $8,400

Les: cash paid on the loan from state bank -$4,400

Less: cash dividend paid -$1,200

Net Cash flow provided by Financing activities $34,800

Net Cash flow provided by Operating activities $5,600

Net Cash flow provided by Investing activities $1,200

Net Cash flow provided by Financing activities $34,800

Add: Beginning cash balance $9,200

Ending cash balance                                                $50,800

On October 15, 2018, Jon purchased and placed in service a used car. The purchase price was $25,000. This was the only business use asset Jon acquired in 2018. He used the car 80% of the time for business and 20% for personal use. Jon used the regular MACRS method and does not claim any expense under § 179 or additional first-year depreciation. If required, round your answers to the nearest dollar. Click here to access Exhibit 8.4 and Exhibit 8.5 of the textbook. Click here to access the limits for certain automobiles. a. Is the car eligible for additional first-year depreciation? Yes b. What MACRS convention applies to the new car? Mid-quarter c. Is the automobile considered "listed property"? Yes d. Does the automobile satisfy the "predominantly used for business" definition? Yes e. The total cost recovery deduction Jon may take for 2018 with respect to the car is $

Answers

Answer: Total deduction= $2,528

Explanation:

25000*0.2*0.8=4,000  

Auto maximum = $3,160

Total deduction = 3,160*0.8

Total deduction= $2,528

Adoption of which of the following ethical approaches is most likely to cause a company to use tools such as cost-benefit analysis and risk assessment to weigh all of the social benefits and costs of a business action?

a.Naive immoralism

b.Utilitarianism

c.Righteous moralism

d.None of the above

Answers

Answer:

B.Utilitarianism

Explanation: Utilitarianism is a Normative and persuasive Ethical phylosophy,which tends to relate the outcome or consequences of certain conditions or activities to the choices a person or an organization makes. It type of Ethical phylosophy believes in the general good of the public when certain steps are taken by Organisations or Government or the people,it looks detests selfishness.

Answer:

B. Utilitarianism.

Explanation:

In naive immoralism a manager of a multinational company agrees or chooses to follow the ethics of another manager in the host nation, because his feels it is the right ethics to follow.

Righteous moralism asserts that a manager of a multinational company claims that the ethics they follow must be adopted by the other manager in the host nation.

While Utilitarianism seeks to promote the positive effect of business decisions and making sure that the benefit outweighs the risk.

Zook Incorporated, had net income for 2018 of $5,400,000. Additional information is as follows:
Amortization of patents
$ 45,000
Depreciation on plant assets 1,650,000
Long-term debt:
Bond premium amortization 65,000
Interest paid 900,000
Provision for doubtful accounts:
Current receivables 80,000
Long-term nontrade receivables 30,000
What should be the net cash provided by operating activities in the statement of cash flows for the year ended December 31, 2018, based solely on the above information?
a. $7,220,000.
b. $7,270,000.
c. $7,140,000.
d. $7,240,000.

Answers

Answer:

b. $7,270,000.

Explanation:

net income                   5,400,000

patent amort                      45,000

depreciation                  1,650,000

premium on bonds            65,000

bad debt expense            110,000  

total                                7,270,000

We should remove the non.monetary terms

the patent , depreication and allwance for doubful account do not represent cash erogation so they most be removed.

Same is true for the premium on bonds which makes for a lower interest expense than the amount of interest paid so it should also be taking into consideration as an element to remove.

Manila Water, the provider of the water and sewerage services in the capital of the Philippines has purchased the government-owned water and sewerage system for the entire country. It promises to make the nation's water and sewerage system run as efficiently and profitably as the one it operates in Manila. The development, maintenance, and allocation of resources to achieve its goal will require:

A.
Processing

B.
Organizing

C.
Leadership

D.
Planning

E.
Controlling

Answers

Answer:

Letter D is correct. Planning.

Explanation:

In this question, Manila Water has already defined its main objective with the purchase of the government's water and sewage system for the entire country. The goal is "to make the country's water and sewage system work as efficiently and profitably as the one operating in Manila"

Therefore, with the objectives and goals defined, it is necessary to plan the actions that will assist in achieving these objectives.

Therefore, it is ideal for Manila Water to carry out a strategic planning of which methods and procedures will best guide the achievement of the expected results.

Planning is essential in any project or business, because it is possible to carry out a realistic diagnosis to prevent possible threats and know how to take advantage of opportunities and improvements in the implementation of the actions necessary to achieve the objectives. Through planning it is possible to organize activities, improve the understanding of the project, define goals, vision and values ​​and all the essential steps for the expected results to be achieved.

Final answer:

For Manila Water to achieve their goal of nationally efficient and profitable water and sewerage services, planning, organizing, leadership, and controlling are essential. The execution or 'processing' of these elements is also crucial.

Explanation:

In order for Manila Water to accomplish their goal of making the nation's water and sewerage system run as efficiently and profitably as their current operation in Manila, they would require several key elements. These elements are:

Planning: This involves the strategic development and projection of necessary steps to achieve their objective.Organizing: This requires the assembly of necessary resources, both human and material, and laying out a structured process to implement the plan.Leadership: In order to move the large-scale project forward, authoritative guidance and decision-making is vital.Controlling: To ensure the efficiency of operations, there must be regulation of activities and a system in place for troubleshooting potential issues.

Not included in the given options but equally important is the aspect of Processing, which refers to the execution of the plan, organizing resources, exerting leadership, and implementing control to reach the desired outcome.

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1. Wylie has been offered the choice of receiving $5,000 today or an agreed-upon amount in 1 year. While negotiating the future amount, Wylie notes that he would be willing to take no less than $5,700 if he has to wait a year. What is his TVOM in percent?

Answers

Answer:

14%

Explanation:

The computation of the tvom in percentage form is shown below:

Today price × (1 + interest rate) = Future value

$5,000 × (1 + interest rate) = $5,700

(1 + interest rate) = $5,700 ÷ 5,000

(1 + interest rate) = 1.14

So, the interest rate

= 1.14 -1

= 0.14 or 14%

Hence, the interest rate or TVOM i.e times value of money is 14%

. The optimal level of output may be defined as that level of output where a. average benefit exceeds average cost by the greatest amount. b. total benefit equals total cost. c. marginal benefit exceeds marginal cost by the greatest amount. d. the marginal benefit of the last unit purchased equals its marginal cost. e. it is impossible to define optimal in any meaningful way.

Answers

Final answer:

The optimal level of output in economics is when the marginal benefit of the last unit purchased equals its marginal cost. It is at this point the cost of producing an additional unit equals the revenue made from its sale. Beyond this point, the cost outweighs the benefit leading to decreasing profits.

Explanation:

The optimal level of output is defined within economic theory as the point at which the marginal benefit of the last unit purchased equals its marginal cost (option d). This is known as the principle of marginalism.

In simpler terms, this means that the best output level is where the benefit of producing one more item is equal to the cost of producing that additional item. Beyond this point, the cost of producing that one extra item would be more than the benefit, which would then lead to decreasing profits.

To illustrate, let's assume a footwear manufacturing firm. If the cost of producing one more shoe(pair) equals the revenue made from the sale of that, then the company has hit its optimal level of output.

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A toothpaste company began collecting customer information and discovered that its ideal customer was female, 41 years old, had a high school degree, worked as a teacher, enjoyed eating out and the latest popular books, lived in a suburb, worked in a small-sized company, has two children, and liked stay at home with her family on the weekends. This company just created what is known as a: buyer persona customer management system market segmentation

Answers

Answer:

The correct answer is letter "A": buyer persona.

Explanation:

Buyer persona is the fictional representation of an ideal client. Buyer persona is based on real data about the behavior and demographic characteristics of consumers, as well as a compilation of their personal histories, motivations, objectives, challenges, and worries.

Final answer:

The toothpaste company created a buyer persona, a detailed profile of their ideal customer, to better understand their target market. This helps them tailor their marketing strategies and create personalized messages for different customer segments through market segmentation.

Explanation:

The toothpaste company has created a buyer persona, which is a detailed profile of their ideal customer. This profile includes characteristics such as gender, age, education level, occupation, interests, location, company size, and family situation. By creating a buyer persona, the company can better understand their target market and tailor their marketing strategies accordingly.

Creating a buyer persona is part of the process of market segmentation, where a company divides its target market into groups based on similar characteristics, behaviors, or needs. This allows the company to focus its marketing efforts on specific segments and deliver more personalized messages to each group. By identifying the ideal customer through a buyer persona, the toothpaste company can effectively manage its customers and create products and marketing campaigns that resonate with them.

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On January 1, 2017, Bonita Company makes the two following acquisitions. 1. Purchases land having a fair value of $310,000 by issuing a 4-year, zero-interest-bearing promissory note in the face amount of $470,602. 2. Purchases equipment by issuing a 6%, 9-year promissory note having a maturity value of $460,000 (interest payable annually). The company has to pay 11% interest for funds from its bank. (a) Record the two journal entries that should be recorded by Bonita Company for the two purchases on January 1, 2017. (b) Record the interest at the end of the first year on both notes using the effective-interest method.

Answers

Answer:

Explanation:

1. JOURNAL ENTRIES

1)

Dr Land 310,000  

Cr Discount on Notes Payable 160,602  

Cr Notes Payable  470,602

2)

Dr Equipment 332,635

Cr Discount on Notes Payable 127,365  

 Notes Payable  460,000

Calculation of equipment cost:

{($460,000*0.3909) + ($460,000*6%*5.5370)} = $179,814 + $152821 = $332,635

b)

1)

Dr Interest Expense (310,000*11%) 34,100  

Cr Discount on Notes payable  34,100

2)

Dr Interest Expense (332,635*11%) 36,590  

Cr Notes payable  8,990

Cr Cash (460,000*6%)  27,600

Rex's Wrecks purchased $150,000 in new equipment during the current year. Rex used Section 179 to expense the maximum amount of the purchase. From the following choices, how much did Rex get to expense under Sec. 179, assuming the gross income from his business is $1,200,000 and his expenses (including MACRS depreciation) other than Section 179 were $1,150,000

Answers

Answer:

It will depreciate the new equipment for 50,000 dollars

Explanation:

It can depreciate another 50,000 dollar as the 179 S doesn't allow for a depreication that can generate a net loss.

If Rex depreciate the entire 150,000 dollars their net income of 50,000 will swing into a loss of 100,000 That is not allowed. Thus, the aximum amount available for Rex is 50,000

Final answer:

Rex's Wrecks can expense the entire $150,000 cost for the new equipment under Section 179 because it is less than both the taxable income and the maximum deduction limit for the year.

Explanation:

Rex's Wrecks purchased $150,000 in new equipment during the current year and decided to use Section 179 to expense the maximum amount of this purchase. Section 179 of the Internal Revenue Code allows businesses to deduct the full purchase price of qualifying equipment and/or software purchased or financed during the tax year, meaning Rex's Wrecks can deduct the full cost of the equipment from their gross income. However, the maximum deduction for Section 179 can be limited by the business's taxable income. Rex's gross income from his business is $1,200,000, and his expenses other than Section 179 are $1,150,000. The maximum amount that can be expensed under Section 179 for the year 2023 is $1,080,000, with a phase-out threshold beginning at $2,700,000.

Assuming no changes to the tax law from our knowledge cutoff in 2023, and considering Rex's gross income and other expenses, he could deduct the entire $150,000 cost of the new equipment because it's less than the taxable income of $50,000 ($1,200,000 gross income - $1,150,000 other expenses) and also less than the Section 179 maximum deduction limit.

Three commonly used productivity variables​ are: A. ​quality, efficiency, and low cost. B. ​technology, raw​ materials, and labor. C. ​education, diet, and social overhead. D. ​quality, external​ elements, and precise units of measure. E. ​labor, capital, and management.

Answers

Answer:

E. Labor, capital and management

Explanation:

Productivity refers to efficiency in production which means how much output is produced for available level of inputs. It is measured by output/input ratio.

The variables which determine productivity are labor, capital and management.

Capital refers to the amount of investment an entrepreneur makes in a project. Capital invested determines the resources available.

Labor refers to men employed to produce output. Labor cost refers to the wages paid.

Management refers to carrying out operations effectively so that all factors of production work in synchronization and to ensure that everything is in order.

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