The Museum of America is preparing for its annual appreciation dinner for contributing members. Lastâ year, 525 members attended the dinner. Tickets for the dinner were $ 24 per attendee. The profit report for lastâ year's dinner follows.

Ticket sales $12,600

Cost of dinner 15,300

Gross Margin 2,700

Invitations and paperwork 2,500

Profit (loss) $ 5,200

This year the dinner committee does not want to lose money on the dinner. To help achieve itsâ goal, the committee analyzed lastâ year's costs. Of the â$15,300 cost of theâ dinner, â$9,000 were fixed costs and â$6,300 were variable costs. Of the â$2,500 cost of invitations andâ paperwork, â$1,975 were fixed and â$525 were variable.

Requirement:

1. Prepare last year's profit report using the contribution margin format.

Answers

Answer 1

Answer:

Contribution Margin                                       $ 5775

Net Loss                                                          ( $ 5,200 )

Explanation:

Ticket sales                                                    $12,600

Less

Variable Costs

Cost of dinner

Variable Costs ( 15,300- 9000)                     $ 6,300

Invitations and paperwork (variable costs)  $ 525

Less Fixed Expenses

Cost of dinner   (fixed  costs)                       $ 9000

Invitations and paperwork (fixed  costs)      $ 1975

Net Loss                                                          ( $ 5,200 )

Contribution Margin is obtained by deducting variable costs from sales and then the profit or loss is obtained by deducting fixed costs from the contribution margin.


Related Questions

High value-added per employee is associated with: a. capital intensive industries. b. labor intensive industries. c. the shoe industry in 1860. d. the use of unskilled labor.

Answers

Answer:

d. the use of unskilled labor.

Explanation:

Value added per employee is how you use your workforce to make value for your product of business. Price  at which you sell the product and the cost before charging overheads. Efficient employee can add more value t your product than an inefficient employees. Efficient employee will take less time and reduce the wastage, ultimate reduce your cost and increase the margin of that product.

Del Monty will receive the following payments at the end of the next three years: $5,000, $8,000, and $10,000. Then from the end of the 4th year through the end of the 10th year, he will receive an annuity of $11,000 per year. At a discount rate of 9 percent, what is the present value of all three future benefits

Answers

Answer:

Present value of all future benefits  = 19,042.58 + 55362.48 = $74,409.24

Explanation:

Given data:

Next three payment at end of next three year are $5000,$8000 and $ 10,000

Amount received at the end of 10th year $11,000 per year.

discount rate = 9%

Present cash of flow is calculated as

[tex]PV = \frac{ FV_1}{(1+r)^1} +\frac{ FV_2}{(1+r)^2} + \frac{ FV_3}{(1+r)^3}[/tex]

[tex]PV = \frac{5000}{(1+0.09)^1} + \frac{8000}{(1+0.09)^1} + \frac{10,000}{(1+0.09)^1}[/tex]

PV = $ 19,042.58

Present value of annuity [tex] = FV \times \frac{1 -(1+r)^{-n}}{r}[/tex]

                                     [tex] = 11,000 \times \frac{1 -(1 +0.09)^{-7}}{0.09}[/tex]

Present value of annuity = 55,362.48

Present value of all future benefits  = 19,042.58 + 55362.48 = $74,409.24

Final answer:

The present value of all three future benefits is $83,962.11.

Explanation:

To calculate the present value of all three future benefits, we need to find the present value of each cash flow and then sum them up. We can use the present value formula for a single cash flow and the present value formula for an annuity.

The present value of the $5,000 in the first year is $5,000 / (1 + 0.09)^(1) = $4,587.16.

The present value of the $8,000 in the second year is $8,000 / (1 + 0.09)^(2) = $6,876.94.

The present value of the $10,000 in the third year is $10,000 / (1 + 0.09)^(3) = $7,784.77.

The present value of the annuity of $11,000 per year from the end of the 4th year through the end of the 10th year can be calculated using the present value of an annuity formula: $11,000 * (1 - (1 + 0.09)^(-7)) / 0.09 = $63,714.24.

Finally, we sum up all the present values: $4,587.16 + $6,876.94 + $7,784.77 + $63,714.24 = $83,962.11.

Learn more about Present value of future benefits here:

https://brainly.com/question/31559988

#SPJ3

7.Research on neurotransmitters indicates that:A)a single synapse generally uses several dozen neurotransmitters.B)neurotransmitters can inhibit neural impulse transmission.C)less than a dozen neurotransmitters are involved in all neural transmission.D)the release of endorphins causes paralysis of the muscles.

Answers

Answer:

Option A

Explanation: Research on neurotransmitters indicates that a single synapse generally uses several dozen neurotransmitters

Ecolap Inc. (ECL) recently paid a $1.26 dividend. The dividend is expected to grow at a 20.16 percent rate. At a current stock price of $60.72, what return are shareholders expecting?

Answers

Answer:

Expected return will be 22.65 %

Explanation:

We have given recently paid dividend = $1.26

Growth rate g = 20.16 %

Current stock price [tex]P_0=60.12[/tex] $

Next year dividend [tex]D_1=D_0(1+g)=1.26\times (1+0.2016)=1.26\times 1.2016=1.514[/tex]

We have to find the expected return [tex]K_e[/tex]

We know that current stock price is equal to [tex]P_0=\frac{D_1}{K_e-g}[/tex]

[tex]60.72=\frac{1.514}{K_e-0.2016}[/tex]

60.72 [tex]K_e[/tex] - 12.241 = 1.514

60.72 [tex]K_e[/tex] = 13.755

[tex]K_e[/tex] = 0.2265 = 22.65 %

So expected return will be 22.65 %

Madison Seniors Care Center is a nonprofit organization that provides a variety of health services to the elderly. The center is organized into a number of departments, one of which is the Meals-On-Wheels program that delivers hot meals to seniors in their homes on a daily basis. A number of costs of the center and the Meals-On-Wheels program are listed below. For each cost listed below, indicate whether it is a direct or indirect cost of the Meals-On-Wheels program, whether it is a direct or indirect cost of particular seniors served by the program, and whether it is variable or fixed with respect to the number of seniors served.

The cost of groceries used in meal preparation
The cost of leasing the Meals-On-Wheels van
The cost of incidental supplies such as salt, pepper, napkins, and so on
The cost of gasoline consumed by the Meals-On-Wheels van
The rent on the facility that houses Madison Seniors Care Center, including the Meals-On-Wheels program
The salary of the part-time manager of the Meals-On-Wheels program
Depreciation on the kitchen equipment used in the Meals-On-Wheels program
The hourly wages of the caregiver who drives the van and delivers the meals
The costs of complying with health safety regulations in the kitchen
The costs of mailing letters soliciting donations to the Meals-On-Wheels program

Answers

Answer:

1. Direct cost of the Meals-On-Wheels program and particular seniors served by the program. It is variable cost.

2. Direct cost Meals-On-Wheels program and Indirect cost for particular seniors served by the program. It is Fixed cost.

3. Direct cost of Meals-On-Wheels and particular seniors served by the program. It is Variable cost.

4. Direct cost of the Meals-On-Wheels program and Indirect for particular seniors served by the program. Its a Variable cost.

5. Indirect cost of Meals-On-Wheels and Direct for particular seniors served by the program. It is a Fixed cost.

6. Indirect cost of the Meals-On-Wheels program and particular seniors served by the program. Its a Fixed cost.

7. Indirect cost of the Meals-On-Wheels program and particular seniors served by the program. Its a Fixed cost.

8. Direct cost of Meal-On-Wheels and particular seniors served by the program. It is Variable cost.

9. Direct cost of the Meals-On-Wheels program and Indirect for particular seniors served by the program. Its a Fixed cost.

10. Direct cost of the Meals-On-Wheels program and Indirect for particular seniors served by the program. Its a Variable cost.

Explanation:

The direct cost related to Meals-On-Wheels is the cost that is directly associated with this program. If the cost changes due to number of unit’s production than it is considered as Variable cost. If the Cost is not affected by the unit’s production then it is called as fixed cost.

The Indirect cost is one which is not associated directly with the project but are incurred as the overheads. Indirect costs are sometimes difficult to assign to a particular project. It is also Variable or Fixed.  

Here also the cost that is directly related and is changing due to number of units then it is Direct Variable cost. If it is not affected by number of units then it is fixed cost.

Final answer:

Costs associated with the Meals-On-Wheels program at Madison Seniors Care Center are categorized as direct or indirect and variable or fixed. Direct costs include groceries, leasing the van, incidental supplies, gasoline, manager's salary, and hourly wages of the caregiver. Indirect costs are rent, health safety compliance, and donation solicitation expenses.

Explanation:

The identification of costs as direct or indirect, and as variable or fixed with respect to the number of seniors served by the Meals-On-Wheels program at Madison Seniors Care Center, is important in determining how these costs are allocated and affect the program's budget.

The cost of groceries used in meal preparation is a direct variable cost, as it varies with the number of seniors served.

The cost of leasing the Meals-On-Wheels van is a direct fixed cost, as it remains constant regardless of the number of seniors served.

The cost of incidental supplies is a direct variable cost, varying with the number of meals prepared.

The cost of gasoline consumed by the van is a direct variable cost, as it fluctuates with the number of deliveries made.

The rent on the facility housing the center, including Meals-On-Wheels, is an indirect fixed cost, as it does not directly relate to the individual service and does not vary with the number of seniors served.

The salary of the part-time manager is a direct fixed cost as it pertains directly to the program and does not vary with the number of seniors.

Depreciation on the kitchen equipment is a direct fixed cost, as this expense is related to a long-term asset used for the program and does not vary over the short term.

The hourly wages of the caregiver who drives the van and delivers the meals are direct variable costs, as wages will increase with more service hours directly tied to the number of seniors served.

The costs of complying with health safety regulations in the kitchen are indirect fixed costs, as these are necessary for operations but are not impacted by the number of seniors served.

The costs of mailing letters soliciting donations are indirect variable costs, potentially varying with the scope and frequency of mailings.

It is a fact that the federal government (1) encouraged the development of the savings and loan industry, (2) virtually forced the industry to make long-term fixed-interest-rate mortgages, and (3) forced the savings and loans to obtain most of their capital as deposits that were withdrawable on demand. a. Would the savings and loans have higher profits in a world with a "normal" or an inverted yield curve? Explain your answer. b. Would the savings and loan industry be better off if the individual institutions sold their mortgages to federal agencies and then collected servicing fees or if the institutions held the mortgages that they originated?

Answers

Answer:

A) yes they would have a higher income

B) depending on the situation

Explanation:

A) With such a "standard" yield curve, Savings & Loans will have a greater net income. In such a scenario, your quick-term liabilities (deposits) will be smaller than that of the lengthy-term yields emitted by your assets (mortgages). We would therefore have a successful "distribution."

B) Strong inflation increases interest rates throughout the yield curve. If the growth were high, short-term rates could be higher than the long-term interest rates that reigned before the inflation rise.Since then, when interest rates were lower, the majority of fixed-rate mortgage loans was initiated, the savings & loan deposits (liabilities) cost more than yields on resources. If this continues for any period, the Savings & Loans stock (reserves) will be emptied to the extent that bankruptcy would not be prevented by a "bailout.". In reality, in the United States, this has occurred. So it'd be easier for Savings & loand to sell their mortgages to federal agencies and receive service fees in this case than to keep the mortgages originating from them.

The date on which cash dividends are paid is the a.last day of the fiscal year-end. b.date of record. c.date of declaration. d.date of payment.

Answers

Answer:

d.date of payment

Explanation:

At the time of recording the dividend, the dividend should be recorded based on the different dates that involve date of declaration, the date of record, and the date of payment.

The date of declaration is the date at which the dividend is declared

The date of record is the date at which the dividend is recorded

And, the date of payment is the date at which the cash dividends are paid

The price for a cell phone case is $25 with the quantity demanded at 10,000 a day. As time goes on the price for a cell phone case increases to $30 and the quantity demanded decreases to 5,000 a day. Based on the price elasticity of demand using the midpoint method, this cell phone case isSelect one:a. unit elasticb. inelasticc. Perfectly elasticd. elastic

Answers

Answer:

d. Elastic

Explanation:

Elasticity (by midpoint formula) = (Q2-Q1) / [(Q2+Q1)/2]

                                                        (P2-P1) / [(P2+P1)/2]

Cell Phone : P1 = 25 ; P2 = 10000 ;  P2 = 30 ; Q2 = 5000

Putting in the above formula : Elasticity =

                               =    (5000-10000) [(5000+10000)/2]  

                                            (30-25) / [(30+25)/2]

                                                              = 5000/7500

                                                                 5/27.5

                                                               = 0.66/ 0.18

                                                               = 3.66

Since the Elasticity = 3.66 i.e > 1 , The demand for cell phone is elastic.

Final answer:

The cell phone case described in the question exhibits elastic demand.

Explanation:

The cell phone case described in the question exhibits elastic demand. Elastic demand occurs when the percentage change in quantity demanded is greater than the percentage change in price. To calculate the price elasticity of demand using the midpoint method, we can use the formula:

Price Elasticity of Demand = (Change in Quantity Demanded / Average Quantity Demanded) / (Change in Price / Average Price).

In this case, the percentage change in quantity demanded is

(5,000 - 10,000) / [(5,000 + 10,000) / 2] = -50%,

and the percentage change in price is

($30 - $25) / [($30 + $25) / 2] = 20%.

Therefore, the price elasticity of demand is -50% / 20% = -2.5. Since the absolute value of the price elasticity of demand is greater than 1, the cell phone case is elastic.

Learn more about Elastic demand here:

https://brainly.com/question/33052255

#SPJ3

Brief Exercise 186 For the items listed below, indicate whether the item is an asset, liability, or stockholders' equity item. 1. Rent Expense 2. Equipment 3. Accounts Payable 4. Common Stock 5. Insurance Expense 6. Cash 7. Accounts Receivable 8. Retained Earnings 9. Service Revenue 10. Notes Payable

Answers

Answer:

Explanation:

The Statement of stockholder equity includes the common stock and the retained earnings that could be used to determine the ending balance by considering the revenues, expenses accounts

While the balance sheet records the company's assets, liabilities, and shareholder equity

So, the categorization is shown below:

1. Rent Expense = Owner equity

2. Equipment = Fixed asset

3. Accounts Payable = Current liabilities

4. Common Stock = Owner equity

5. Insurance Expense = Owner equity

6. Cash = Current assets

7. Accounts Receivable  = Current assets

8. Retained Earnings = Owner equity

9. Service Revenue = Owner equity

10. Notes Payable = Liabilities

You have been assigned as the project manager for a new project that involves deployment of a new software application to all your organization's users. You're trying to acquire your project team. In which of the following forms of project organization would you be more likely to have greater control over your project resources

Answers

Answer:

Project oriented.

Explanation:

In this structure,project managers usually have great deal of independence and authority which gives them the power to draw and use resources with little approval.

Answer:

Projectized Organizational Structure

Explanation:

Projectized Organizational Structure

In projectized organizations, all activities are coordinated through the projects.

Project managers have complete authority over resources. All team members report to them. Project managers have enough authority they need to complete the project and they can accept the responsibility and its outcome.

Project managers have full authority over project resources. They control the budget and work assignments.Project managers have full-time team members under their control and can acquire based on what is needed. Team members are often collocated for better performance until the project ends.When the project is completed, the team i and resources are released.

Refer to Exhibit 3-17. At a price of $16, the quantity demanded of good X is ____________ than the quantity supplied of good X, and economists would use this information to predict that the price of good X would soon ______________. This would push the price __________ the equilibrium price.
a. greater; fall; toward
b. greater; rise; toward
c. less; fall; toward
d. less; rise; away from
e. greater; rise; away from

Answers

The answer is (b) Greater,Rise ,toward

Explanation:

Refer to Exhibit 3-17. At a price of $16, the quantity demanded of good X is  Greater than the quantity supplied of good X, and economists would use this information to predict that the price of good X would soon Rise .This would push the price Toward the equilibrium price

The law of Demand states that the price and the supply of the product are inversely related (i.e . ceteris Paribus).

Also an increase in the number of buyers  of a particular product leads to a shift in the demand curve towards the right side

Final answer:

If the quantity demanded of good X is greater than the quantity supplied at a price of $16, this indicates a market shortage. Economists would then predict a rise in price to move toward the equilibrium, making the correct option 'b. greater; rise; toward'.

Explanation:

In the context of supply and demand, if at a price of $16, the quantity demanded for good X is greater than the quantity supplied, it indicates there's a shortage in the market. In such a situation, economists would predict that the price of good X would rise. This action will bring the price toward the equilibrium price, which is where the quantity supplied equals the quantity demanded. Therefore, the correct option is b. greater; rise; toward.

Learn more about Supply and Demand here:

https://brainly.com/question/9872367

#SPJ3

The ledger of Beckett Rental Agency on March 31 of the current year includes the selected accounts below before adjusting entries have been prepared.

Debit Credit
Supplies $ 3,000
Prepaid Insurance 3,600
Equipment 25,000
Accumulated Depreciation—Equipment $ 8,400
Notes Payable 20,000
Unearned Rent Revenue 12,400
Rent Revenue 60,000
Interest Expense 0
Salaries and Wages Expense 14,000

An analysis of the accounts shows the following.

1. The equipment depreciates $280 per month.
2. Half of the unearned rent revenue was earned during the quarter.
3. Interest of $400 is accrued on the notes payable.
4. Supplies on hand total $850.
5. Insurance expires at the rate of $400 per month.

Prepare the adjusting entries at March 31, assuming that adjusting entries are made quarterly.

Answers

Explanation:

The adjusting journal entries are shown below:

1. Depreciation Expense A/c Dr $ 840    ($280 × 3 months for one quarter)

            To Accumulated Depreciation - Equipment A/c $840

(Being depreciation expense is recorded)

2. Unearned Rent Revenue A/c Dr $6,200     ($12,400 ÷ 2)

           To Rent Revenue A/c. $6,200

(Being half rent revenue earned is recorded)

3. Interest Expense A/c Dr $400

           To Accrued Interest A/c $400

(Being accrued interest is recorded)

4. Supplies Expense A/c  $2,150

             To Supplies A/c  $2,150

(Being the supplies expense is recorded)

The supplies expense is computed below

= Supplies balance - supplies on hand

= $3,000 - $850

= $2,150

5. Insurance Expense A/c Dr $1,200       ($400 × 3 months in one quarter)

                To Prepaid Insurance A/c $1,200

(Being the insurance expense is recorded)

The adjusting journal entries for March 31, assuming that adjusting entries are made quarterly are prepared below:

1. Depreciation Expense A/c Dr. $ 840  

     To Accumulated Depreciation - Equipment A/c     $840

2. Unearned Rent Revenue A/c Dr. $6,200

         To Rent Revenue A/c. $6,200

3. Interest Expense A/c Dr. $400

             To Accrued Interest A/c $400

4. Supplies Expense A/c  $2,150

                    To Supplies A/c  $2,150

5. Insurance Expense A/c Dr. $1,200      

                        To Prepaid Insurance A/c      $1,200

We can match revenues and expenses to the accounting period in which they occurred by using adjusting entries.

The cost of consumables utilized during a reporting period is referred to as supplies expense. This could be one of the more expensive corporate expenses, depending on the sort of firm.

The supplies expense is computed below

= Supplies balance - supplies on hand

= $3,000 - $850

= $2,150

To learn more on supplies expense, here:

https://brainly.com/question/26514035

#SPJ6

In order to build a new warehouse facility, the regional distributor for Valco Multi-position Valves borrowed $1.6 million at 10% per year interest. If the company repaid the loan in a lump sum amount after 2 years, what was (a) the amount of the payment, and (b) the amount of interest

Answers

Answer:

It will return 1,936,000 dollars

from which 336,000 will be interest

Explanation:

We solve using the future value of a lump sum:

[tex]Principal \: (1+ r)^{time} = Future \: Value[/tex]

Principal 1,600,000.00

time 2.00

rate 0.10000

[tex]1600000 \: (1+ 0.1)^{2} = Amount[/tex]

Amount 1,936,000.00

We calculate interst by the different os the amount borrow and the amount returned:

1,936,000 - 1,600,000 = 336,000

According to the five forces of the Porter's model, the organization of an industry can be analyzed in terms of its structure, conduct and performance. Discuss

Answers

Answer:

The five forces in an industry, among which are the negotiation power with suppliers, the negotiation power with customers, the relationship with substitute products and competition in the market rivalry between companies. At the level of structure, function and performance we can say that the environment can be analyzed in the following way, for example, structure, we can know how the market is composed, how many competitors we have, many opportunities we have within the existing market, if substitute products They have the same structure as us. The size of the company that can compete with us in the level of performance that you can see in your competitors or rivals from an economic point of view, that is, high income generates the company and if we are at a competitive advantage or disadvantage.

Many businesses/organizations have performance problems that can be reevaluated to improve performance. Explain Research Problem and Problem Statement.

Answers

Answer and explanation:

The research problem refers to the lack of information over a certain topic that pushes individuals to make studies to obtain more data regarding that particular subject. The research problem represents the purpose of why the study is being conducted and aims to provide enough input so the problem can be dealt with.

After the research problem has gathered enough data that allows an understanding of a matter of study, a problem statement is formulated. It is an objective description of where the organization is and where it wants to be after the problem has been resolved.

Better Chocolates has a new project that requires $838,000 of equipment. What is the depreciation in Year 6 of this project if the equipment is classified as seven-year property for MACRS purposes? The MACRS allowance percentages are as follows, commencing with year 1: 14.29, 24.49, 17.49, 12.49, 8.93, 8.92, 8.93, and 4.46 percent.

Answers

Answer:

d. $74,749.60 ( depreciation allowance @ 8.92% )

Explanation:

Under Modified Accelerated Cost Recovery System the Office furniture and fixtures, agricultural machinery and equipment, any other property not associated with another class is classified as 7-years property.

These assets are depreciated as follows:

Year         Percentage Depreciate

  1                              14.29%

  2                             24.49%

  3                             17.49%

  4                             12.49%

  5                             8.93%

  6                             8.92%

  7                             8.93%

  8                             4.46%

In the Sixth year depreciation will be charged by 8.92%.

Asset Value = $838,000

Depreciation Allowance in 6th year = $838,000 x 8.92%

Depreciation Allowance in 6th year = $74749.60

*Option for the given Mcqs are missing and written as follows:

Select one:

a. $80,411.60

b. $74,833.40

c. $89,108.00

d. $74,749.60

e. $89,327.08

Zappos employees are "driven" to participate in charitable activities and feel that giving back to the community is something that they "must do." This demonstrates what about Zappos employees?

a.Zappos employees follow the specifc Zappos code of ethics.

b.Zappos employees have morals that match Zappos values and norms.

c.Zappos employees operate at the preconventional level of morality.

d.Zappos employees focus on the ethical responsibilities of their jobs.

Answers

"Zappos employees have morals that match Zappos values and norms" this demonstrates about Zappos employees.

Answer: Option B

Explanation:

In case a company's employees prefer performing charitable activities and feel that engaging with their local community is a duty, the circumstance means that those employees have a strong sense of social responsibility and moral values.

Each business appears to have a code of ethics detailing the expected actions that the company expects from workers inside the corporation, but organizations also have targets on civic responsibility to limit the impact of their activities on community and enhance it if necessary.

Jane and Brad both produce nuts and coffee. They each prefer to consume a diet that is half nuts and half coffee. Both have access to the same resources. If Jane focuses on producing only coffee, she can produce 20 pounds of coffee in a week. If she only produces nuts, she can produce 40 pounds of nuts in a week. Brad can produce a maximum of 15 pounds of coffee in a week. He could also choose to produce only nuts, in which case he can produce 20 pounds of nuts a week. 1st attempt Part 1 (1 point) See Hint Who has an absolute advantage in coffee production? Who has an absolute advantage in nut production? Choose one: A. Jane has an absolute advantage in coffee, and Brad has an absolute advantage in nuts. B. Jane has an absolute advantage in both coffee and nuts. C. Brad has an absolute advantage in both coffee and nuts. D. Brad has an absolute advantage in coffee, and Jane has an absolute advantage in nuts. Part 2 (4 points) See Hint a. What is the opportunity cost for Jane to produce one more pound of nuts? pounds of coffee b. What is the opportunity cost for Jane to produce one more pound of coffee? pounds of nuts c. What is the opportunity cost for Brad to produce one more pound of nuts? pounds of coffee d. What is the opportunity cost for Brad to produce one more pound of coffee? pounds of nuts Part 3 (1 point) See Hint Who has a comparative advantage in nut production? Who has a comparative advantage in coffee production? Choose one: A. Brad has a comparative advantage in both coffee and nut production. B. Jane has a comparative advantage in both coffee and nut production. C. Brad has a comparative advantage in nut production, and Jane has a comparative advantange in coffee production. D. Jane has a comparative advantage in nut production, and Brad has a comparative advantange in coffee production.

Answers

Based on the information given, the correct option is B. Jane has an absolute advantage in both coffee and nuts.

The opportunity cost for Jane to produce one more pound of coffee pounds of nuts is 1/2 and the opportunity cost for Brad to produce one more pound of nuts is 3/4.

Lastly, Jane has a comparative advantage in nut production, and Brad has a comparative advantage in coffee production.

Learn more about absolute advantage on:

https://brainly.com/question/8141905

The correct answer is Part 1: B. Jane has an absolute advantage in both coffee and nuts. Part 2: a. 1/2 pound of coffee, b. 2 pounds of nuts, c. 3/4 pound of coffee, d. 4/3 pounds of nuts. Part 3: D. Jane has a comparative advantage in nut production, and Brad has a comparative advantage in coffee production.

Part 1:

To determine who has an absolute advantage in coffee and nut production, we need to compare their maximum outputs.

Coffee production:

Jane: 20 pounds per week

Brad: 15 pounds per week

Jane has an absolute advantage in coffee production.

Nut production:

Jane: 40 pounds per week

Brad: 20 pounds per week

Jane has an absolute advantage in nut production.

Therefore, the correct answer for Part 1 is B. Jane has an absolute advantage in both coffee and nuts.

Part 2:

a. Opportunity cost for Jane to produce one more pound of nuts = 1/2 pound of coffee

b. Opportunity cost for Jane to produce one more pound of coffee = 2 pounds of nuts

c. Opportunity cost for Brad to produce one more pound of nuts = 3/4 pound of coffee

d. Opportunity cost for Brad to produce one more pound of coffee = 4/3 pounds of nuts

Part 3:

To determine the comparative advantage, we need to compare the opportunity costs.

Jane's opportunity cost of producing nuts is lower than Brad's (1/2 < 3/4), so Jane has a comparative advantage in nut production.

Brad's opportunity cost of producing coffee is lower than Jane's (4/3 < 2), so Brad has a comparative advantage in coffee production.

Therefore, the correct answer for Part 3 is D. Jane has a comparative advantage in nut production, and Brad has a comparative advantage in coffee production.

Complete question:

Jane and Brad both produce nuts and coffee. They each prefer to consume a diet that is half nuts and half coffee. Both have access to the same resources. If Jane focuses on producing only coffee, she can produce 20 pounds of coffee in a week. If she only produces nuts, she can produce 40 pounds of nuts in a week. Brad can produce a maximum of 15 pounds of coffee in a week. He could also choose to produce only nuts, in which case he can produce 20 pounds of nuts a week. 1st attempt

Part 1 (1 point) See Hint Who has an absolute advantage in coffee production? Who has an absolute advantage in nut production? Choose one:

A. Jane has an absolute advantage in coffee, and Brad has an absolute advantage in nuts.

B. Jane has an absolute advantage in both coffee and nuts.

C. Brad has an absolute advantage in both coffee and nuts.

D. Brad has an absolute advantage in coffee, and Jane has an absolute advantage in nuts.

Part 2 (4 points) See Hint

a. What is the opportunity cost for Jane to produce one more pound of nuts? pounds of coffee

b. What is the opportunity cost for Jane to produce one more pound of coffee? pounds of nuts

c. What is the opportunity cost for Brad to produce one more pound of nuts? pounds of coffee

d. What is the opportunity cost for Brad to produce one more pound of coffee? pounds of nuts

Part 3 (1 point) See Hint Who has a comparative advantage in nut production? Who has a comparative advantage in coffee production? Choose one:

A. Brad has a comparative advantage in both coffee and nut production.

B. Jane has a comparative advantage in both coffee and nut production.

C. Brad has a comparative advantage in nut production, and Jane has a comparative advantage in coffee production.

D. Jane has a comparative advantage in nut production, and Brad has a comparative advantage in coffee production.

"A tenant offers to sign a lease paying a rent of $1,000 per month, in advance (i.e., the rent will be paid at the beginning of each month), for five years. At 10% nominal annual interest compounded monthly, what is the present value of this lease

Answers

Answer:

$47,500

Explanation:

Since the payment is made monthly in advance for the period of 5 years, therefore the present value of annuity formula shall be used for the purpose of calculating the Present value of lease, which is given as follow:

Present value of annuity=R+R[(1-(1+i)^-n)/i]

In the given question

R=Rent per month paid in advance=$1,000

i=interest compounded monthly=10%/12=0.83%

n=number of payments involved=(12*5)-1=59

Present value of annuity=1,000+1,000[(1-(1+0.83%)^-59)/0.83%]

                                        =$47,500

Analyze the benefits and the problems posed by the four approaches to the implementation of resource management policies: control theory, machine learning, utility-based, and market-oriented

Answers

Answer:

Explanation: The implementation of resource management policies can be achieved through the following: control theory, machine learning, utility-based, and market-oriented method.

1. Control theory:

Benefit- it can analyse linear and non linear systems, single or multiple systems.

Problem- It is complex and requires multiple computations

2. Machine learning Theory:

Benefit- It does not sole depend on extracting information and it gives room for improvements. It performs routine and non routine tasks

Problem- It requires a complex to understand and need trained professional to operate it.

3. Utility-based method:

Benefit - It gives urgency to tasks, it gives users better satisfaction.

Problem- the tasks needs to be carried out continuously

4. Market-oriented method:

Benefit - it gives room to know and understand the market, it leads to an increased organisational performance.

Problem- requires a professional.

The benefit of control theory is that it can analyze linear and non-linear systems, single or multiple systems while the problem is that it is complex and requires multiple computations.

The benefit of machine learning theory is that it performs routine and non-routine tasks and the problem is that it is complex to understand.

For the utility-based method, the benefit is that it gives urgency to tasks and gives users better satisfaction while the problem is that the tasks need to be carried out continuously.

In conclusion, the benefit of the market-oriented method is it leads to an increased organizational performance while the disadvantage is that it requires an professional to handle it.

Read related link on:

https://brainly.com/question/15087225

The Clementine Company agreed to purchase the Orange Company for $650,000. At the date of purchase, Orange had current assets with a fair market value of $400,000, noncurrent assets (including no marketable securities) with a fair market value of $700,000, and liabilities of $500,000. In accounting for this transaction, Clementine should record current assets at $550,000. record goodwill of $50,000 to be reviewed annually for impairment. record noncurrent assets at $650,000. record a debit of $50,000 as a loss on the purchase.

Answers

Answer:

Record goodwill of $50,000 to be reviewed annually for impairment.

Explanation:

Given that,

Company purchased price = $650,000

Fair value of current assets = $400,000

Fair value of non-current assets = $700,000

Liabilities = $500,000

Total fair value of assets:

= Current assets + Non current assets

= $400,000 + $700,000

= $1,100,000

Net Assets (fair value):

= Total assets - Total liabilities

= $1,100,000 - $500,000

= $600,000

Therefore, the goodwill is recorded as follows:

= Purchased price of orange company - Net Assets (fair value)

= $650,000 - $600,000

= $50,000

From the ledger balances below, prepare a trial balance for Crane Company at June 30, 2022. All account balances are normal. Accounts Payable $ 2,000 Service Revenue $8,940 Cash 5,810 Accounts Receivable 2,680 Common Stock 17,410 Salaries and Wages Expense 3,610 Dividends 1,590 Rent Expense 1,320 Equipment 13,340

Answers

Answer:

The balancing figure = $28,350

Explanation:

The question is to prepare the trial balance for Crane Company for June 30, 2022

A trial balance represents a statement that contains all the debit and credit balances from the account book of an organisation. It is used to show the arithmetic accuracy of the books of account.

CRANE COMPANY'S TRIAL BALANCE AT JUNE 30, 2022

Accounts Title                                   Debit ($)             Credit ($)

Accounts Payable                                                          2000

Accounts Receivable                        2,680

Cash                                                    5,810

Common Stock                                                               17,410

Dividends                                            1,590

Equipment                                          13,340

Rent expenses                                      1,320

Salaries and Wages                             3,610

Service Revenue                                                               8,940

                                                               28,350                 28,350

Final answer:

To prepare a trial balance for Crane Company at June 30, 2022, list all the ledger balances in a statement that lists the general ledger accounts and their balances.

Explanation:

To prepare a trial balance for Crane Company at June 30, 2022, we need to list all the ledger balances. The trial balance is a statement that lists all the general ledger accounts and their balances. Here is the trial balance for Crane Company:

AccountDebitCreditAccounts Payable$2,000Service Revenue$8,940Cash$5,810Accounts Receivable$2,680Common Stock$17,410Salaries and Wages Expense$3,610Dividends$1,590Rent Expense$1,320Equipment$13,340

Compute conversion costs given the following data: direct materials, $381,400; direct labor, $196,500; factory overhead, $194,000 and selling expenses, $41,200. a.$575,400 b.$771,900 c.$390,500 d.$152,800

Answers

Answer:

Conversion costs: c.$390,500

Explanation:

Conversion costs are those production costs required to convert raw material to finished goods. Conversion costs include direct labor and manufacturing overheads costs.

Conversion Costs = Direct Labor cost + Manufacturing Overheads cost= Total Manufacturing Costs – Direct Material cost

With direct labor cost of $196,500; factory overhead cost of $194,000.

Conversion Costs = $196,500 + $194,000 = $390,500

Final answer:

Conversion costs are the sum of direct labor and factory overhead. For the provided data, direct labor is $196,500, and factory overhead is $194,000, so the total conversion cost is $390,500.

Explanation:

Conversion costs are calculated as the sum of direct labor and factory overhead costs. Given the data: direct materials at $381,400, direct labor at $196,500, factory overhead at $194,000, and selling expenses at $41,200, we need to compute the total of direct labor and factory overhead.

The calculation would be as follows:

Direct Labor: $196,500Factory Overhead: $194,000

Adding these two components will give us the conversion cost:

Conversion Costs = Direct Labor ($196,500) + Factory Overhead ($194,000) = $390,500.

Therefore, the correct option is c. $390,500.

The following information is available for Bandera Manufacturing Company for the month ending January 31:
Cost of goods manufactured $4,490,000
Selling expenses 530,000
Administrative expenses 340,000
Sales 6,600,000
Finished goods inventory, January 1 880,000
Finished goods inventory, January 31 775,000
For the month ended January 31, determine Bandera Manufacturing’s
(A) cost of goods sold,
(B) gross profit, and
(C) net income.

Answers

Final answer:

For January, Bandera Manufacturing's Cost of Goods Sold is $4,595,000. Their Gross Profit is $2,005,000 and their Net Income is $1,135,000.

Explanation:

To determine Bandera Manufacturing's financial indicators for the month ended January 31, we need to use the given financial data.

(A) The Cost of Goods Sold (COGS) is calculated by taking the cost of goods manufactured and adjusting it for the change in finished goods inventory. So, COGS = Cost of Goods Manufactured + Opening Inventory - Closing Inventory = $4,490,000 + $880,000 - $775,000 = $4,595,000.

(B) The Gross Profit is computed by subtracting the Cost of Goods Sold from Sales. Therefore, Gross Profit = Sales - COGS = $6,600,000 - $4,595,000 = $2,005,000.

(C) Finally, the Net Income is determined by subtracting the selling and administrative expenses from the Gross Profit. Hence, Net Income = Gross Profit - (Selling Expenses + Administrative Expenses) = $2,005,000 - ($530,000 + $340,000) = $1,135,000.

Learn more about Financial Calculations here:

https://brainly.com/question/33447370

#SPJ3

Which of the following statements is (are) false regarding cost allocations and product costing? (A) It is easier to determine the individual product cost for a manufacturer than it is for a wholesaler. (B) In general, indirect costs are assigned, while direct costs are allocated. A. Only A is false. B. Only B is false. C. Both A and B are false. D. Neither A nor B is false.

Answers

Answer:

C. Both A and B are false.

Explanation:

Costing of a manufacturing concern business involves multiple cost like direct, indirect and overhead. Deciding and calculating each more is a difficult process than a wholesale business which only have limited cost like variable and fixed.

In general the direct costs are assigned because they are directly attributable to the product and overhead costs are allocated on a predetermined rate because the cannot be attributed to a product directly.

How are the fundamental economic decisions determined in​ Canada? A. These decisions are made by the​ country's elders who have had much experience in answering these questions. B. The government decides because Canada is a centrally planned economy. C. ​Individuals, firms, and the government interact in a market to make these economic decisions. D. The United Nations decides because Canada is a developing economy.

Answers

Answer:

Correct answer is (C). ​Individuals, firms, and the government interact in a market to make these economic decisions

Explanation:

The economic decision of Canada are made by public private partnership. It is a tripartite committee formed by Individuals, firms, and the government representative to interact and form market policies in order to determine what economic decision that will improve growth within the country and also foster more trade relationship with other country.

Answer: The answer is C

Explanation:

The fundamental economic questions must be answered by every society irrespective of such society political structure. These questions occur due to the scarcity of resources.

(a) what to produce refers to the kind or quantities of goods and services to be produced. It is determined by the resources such as land, labour, and capital available in the society.

(b) How to produce refers to the combination of various resources and the techniques to use in production. The technique of production refers to the method of production used in the production of the goods such as capital intensive production technique or labour intensive production technique .

(c) For whom to produce refers to how to divide what has been produced among the consumers in the society. The question of for whom to produce will be decided by the taste and preference of individuals in the society.

Therefore, in a capitalist economy the market forces of demand and supply determined the prices of goods. The consumers is regarded as the king while the producers make decisions of what to produce, how to produce, and for whom to produce. In Canada , individuals, firm and the government interact in a market to make these economic decisions. in the sense that ,Canada is operating a capitalist economy in which the ownership and control of resources are owned and controlled by individuals, firm and government.

Izzy Ice Cream has the following price and cost information: Price per 2-scoop sundae $ 5.00 Variable cost per sundae: Ingredients 1.35 Direct labor 0.45 Overhead 0.20 Fixed cost per month $ 5,100 Required: 1. Determine Izzy’s break-even point in units and sales dollars. 2. Determine how many sundaes must be sold to generate a profit of $10,200. 3. Calculate Izzy’s new break-even point for each of the following independent scenarios: a. Sales price decreases by $0.50. b. Fixed costs decrease by $300 per month. c. Variable costs increase by $0.50 per sundae. 4. Based on the original information, how many sundaes must Izzy sell to generate a profit of $24,000, if sales price increases by $0.50 and variable costs increase by $0.30?

Answers

Answer:

Instructions are listed below.

Explanation:

Giving the following information:

Price per 2-scoop sundae $ 5.00

Variable cost per sundae:

Ingredients 1.35

Direct labor 0.45

Overhead 0.20

Total variable cost= $2

Fixed cost per month $ 5,100

1. Determine Izzy’s break-even point in units and sales dollars.

Break-even point (units)= fixed costs/ contribution margin

Break-even point (units)= 5,100/ (5 - 2)= 1,700 units

Break-even point (dollars)= fixed costs/ contribution margin ratio

Break-even point (dollars)= 5,100/ (3/5)=$8,500

2. Determine how many sundaes must be sold to generate a profit of $10,200.

Break-even point (units)= (fixed costs + profit)/ contribution margin

Break-even point (units)= (5,100+ 10,200) / 3= 5,100 units

3. a. Sales price decreases by $0.50.

Break-even point (units)= 5,100/ (4.5 - 2)= 2,040 units

b. Fixed costs decrease by $300 per month.

Break-even point (units)= 4,800/3= 1,600 units

c. Variable costs increase by $0.50 per sundae.

Break-even point (units)= 5,100/ (5 - 2.5)=2,040 units

4. How many sundaes must Izzy sell to generate a profit of $24,000, if sales price increases by $0.50 and variable costs increase by $0.30

Break-even point (units)= (5,100 + 24,000) / (5.5 - 2.3)= 9,094 units

Final answer:

To determine Izzy Ice Cream's break-even point in units and sales dollars, divide the fixed costs by the contribution margin per unit. To generate a profit of $10,200, divide the profit target by the contribution margin per unit and add the fixed costs.

Explanation:

In order to determine Izzy Ice Cream's break-even point in units and sales dollars, you need to calculate the contribution margin per unit. The contribution margin is the difference between the price per sundae and the variable cost per sundae. The break-even point in units can be calculated by dividing the fixed costs by the contribution margin per unit. The break-even point in sales dollars can be calculated by multiplying the break-even point in units by the price per sundae.

Break-even point in units: $5,100 / ($5.00 - $1.35 - $0.45 - $0.20) = 1,500 units Break-even point in sales dollars: 1,500 units * $5.00 = $7,500

To determine how many sundaes must be sold to generate a profit of $10,200, you need to consider the contribution margin per unit and the fixed costs. The profit target can be divided by the contribution margin per unit, and the fixed costs should be added to this value. This will give the total number of units that need to be sold.

Contribution margin per unit: $5.00 - $1.35 - $0.45 - $0.20 = $2.00 Total units that need to be sold: ($10,200 + $5,100) / $2.00 = 7,650 units

Learn more about  Break-Even Point and Profit here:

https://brainly.com/question/33716215

#SPJ3

In a small manufacturing facility, one welder is needed for every 200 hours of machine-hours or fewer in a month. The welder is paid a monthly salary of $2,500. If the total monthly requirement is 1,300 machine-hours, the total salaried employee expense is ________.

A. $12,500
B. $16,250
C. $17,500
D. $15,000

Answers

Answer:

C. $17,500

Explanation:

1,300 / 200 = 6.5

we are going to hire between 6 and 7 welder as we are given the requirement "for every 200 hours or fewer in a month" we should round above and not below: 7 welder. Besides, we cannot hire "half" or "quarter" of an employee therefore we have to move between integer solutions.

Final answer:

Given 1,300 machine-hours and the fact that one welder is needed for each 200 machine-hours, there is a need for 7 welders. Since each welder earns $2,500 monthly, the total salaried employee expense amounts to $17,500.

Explanation:

To calculate the total salaried employee expense in this scenario, we first have to determine the number of welders required. Since one welder is needed for each 200 machine-hours, and the total requirement is 1,300 machine-hours, we can divide 1,300 by 200 to find out the number of welders needed, which equals to 6.5. However, we can't have half a welder, so we need to round up to the nearest whole number, which is 7. Each welder is paid a salary of $2,500 per month, so to find the total salary expense, we multiply 7 by $2,500, which equals $17,500. Thus, the total salaried employee expense is $17,500.

Learn more about Employee Expense Calculation here:

https://brainly.com/question/34630262

#SPJ3

On October 2, 2016 Starbucks Corporation reported, on its Form 10-K, the following (in millions):
Total assets $14,329.5
Total stockholders' equity 5,890.7
Total current liabilities 4,546.9
1. What did Starbucks report as total liabilities on October 2, 2016?

Answers

Answer:

The total liabilities of the Starbucks on October 2, 2016 will be $12,985.7

Explanation:

The total liabilities will be computed using the accounting equation, which is as:

Accounting Equation

Assets = Liabilities + Shareholders Equity

Assets = (Current liabilities + Long term liabilities) + Shareholders Equity

Putting the values here in the accounting equation:

$14,329.5 = Liabilities + $5,890.7

Liabilities = $14,329.5 - $5,890.7

= $8,438.8

So, the total liabilities will be:

Total liabilities = Liabilities (long term) + Current  liabilities

= $8,438.8 + $4,546.9

= $12,985.7

Indicate whether each of the following types of transactions will either (a) increase stockholders' equity or (b) decrease stockholders' equity: 1. Issued common stock in exchange for cash. 2. Received cash for services performed for customers. 3. Paid business expenses. 4. Paid dividends

Answers

Answer:

Following would be the journal entries and their effect on stockholders equity

1. Issued common stock for cash

Cash A/C                                  Dr.

    To Common Stock

This transaction would increase stockholder's equity as common stock would increase.

2. Received cash for services provided

   Cash A/C                              Dr.

       To Service Revenue

(being cash received against services provided)

  This transaction would increase stockholder's equity as net income would increase

3. Paid business expenses

   Expenses   A/C                            Dr.

       To Cash A/C

(Being expenses paid recorded)

This would reduce stockholder's equity as net income would reduce.

4. Paid Dividends

  Retained Earnings                       Dr.

       To Dividend Payable A/C

(Being declaration of dividend recorded)    

   Dividend Payable A/C                 Dr.

        To Cash A/C

(Being dividends paid recorded)

This would reduce stockholder's equity as reserves and surplus would reduce.

Final answer:

Issuing common stock for cash and providing services for cash increases stockholders' equity, while paying business expenses and dividends decreases it.

Explanation:

The impact of the following transactions on stockholders' equity are:

Issued common stock in exchange for cash: This will increase stockholders' equity as the company is receiving additional funds from stockholders.Received cash for services performed for customers: This will increase stockholders' equity as company's profits increase through the provision of services for clients, which adds to retained earnings, a component of stockholders' equity.Paid business expenses: This will decrease stockholders' equity as expenses are deducted from the company's earnings, reducing its retained earnings and therefore, the stockholders' equity.Paid dividends: This will decrease stockholders' equity. Dividends are distributed from retained earnings, reducing the amount of profits that are still held by the company, consequently declining the stockholders' equity.

Learn more about Stockholders' Equity here:

https://brainly.com/question/31982519

#SPJ3

Other Questions
Does the reaction of a main-group metal oxide in water produce an acidic solution or a basic solution? Write a balanced equation for the reaction of a Group 2A(2) oxide with water. Rpondez aux questions suivantes. quelle heure partez-vous l'cole le matin ?Est-ce que vous sortez tous les vendredis soir ?Est-ce que vous allez sortir ce soir ? Since 2010, when 102390 Cases were reported, each year the number of new flu cases decrease to 85% of the prior year. Predict the number of cases that will be reported in 2020 and the trend continues Which statement best describes the relationship between Stantons diction and her use of rhetorical appeals in the passage? Stanton uses common, everyday language to make an appeal to logos. Stanton uses complex, academic language to make an appeal to pathos. Stanton uses formal, legal language to make an appeal to logos. Stanton uses dramatic, emotional language to make an appeal to pathos. You are a rookie police officer on your first patrol. The older, experienced officer tells you that the restaurant on the corner likes to have you guys around, so they always give free meals. Your partner orders steak, potatoes, and all the trimmings. What are you going to do? Whats an explicit rule for this? 1, -4, -9, -14, etc. Write an explicit formula for the nth term an. The Men's Wearhouse stocks over 350 different styles and colors of ties. This group of ties can be referred to as the store's _________. a) breadth of variety b) consignment merchandise c) depth of assortment d) closeouts e) power perimeter What is the average rate of change of the function g(x) = 3(2^x) - 6 over the interval [0,3]? Children's tendency to classify toys and songs as either masculine or feminine is most likely to facilitate the process of __________. a. maturation. b. conservation. c. individualism. d. imprinting. e. gender typing. When the Sherman Antitrust Act banned businesses from "restraining trade," Samuel Dodd came up with the ______, a corporation of corporations that had the power to hold shares of other companies. The function g(x)=8(4x) is reflected across the x-axis to create f(x). On a coordinate plane, 2 exponential functions are shown. Function f (x) approaches y = 0 in quadrant 3 and decreases into quadrant 4. It crosses the y-axis at (0, negative 8). Function g (x) approaches y = 0 in quadrant 2 and increases into quadrant 1. It crosses the y-axis at (0, 8).What is the equation of f(x)?f(x)=8(4)x f(x)=8(4)xf(x)=8f(x)=8 Newtons law of cooling states that for a cooling substance with initial temperature T0 , the temperature T(t) after t minutes can be modeled by the equation T(t)=Ts+(T0Ts)ekt , where Ts is the surrounding temperature and k is the substances cooling rate.A liquid substance is heated to 80C . Upon being removed from the heat, it cools to 60C in 12 min.What is the substances cooling rate when the surrounding air temperature is 50C ?The substances cooling rate when the surrounding air temperature is 50C is 0.0916.0.06870.07320.08130.0916 Which organisms in a population produces more offspring than can survive this is called A ____ is a prediction of an outcome and the basis for experimentation.a. hypothesisb. conclusionc. constant AWhat conclusion about the role of the media can be drawn from theseheadlines?O DAILYNEWSHomicide Rate inCity Up for FourthStraight YearDAILY NEWSCity CouncilPasses Bill toFund MorePolice Officers3 DAILY NEWSCitizens Protest atCity Hall afterReport onHomicide RateOA. Media coverage of an issue can result in public policy change.OB. Interactive media sources allow readers to express their opinions.sed positions.O C. Media executives may pressure reporters to take biased positions.D. Media sources often use dramatic language to try to draw readers.PREVIOUS WILL GIVE BRANLIEST ANSWER AND 40 POINTS!!! How can you use the information you learned about the time strategy in TARGET? Write about a specific example of something you can change in your writing habits immediately. Your response should be at least five sentences in total. PLEASE HE LPPP!!! QUESTION AND ANSWERS IN PICTURE !!2 All of the following were important points that the authors of the Federalist Papers stressed in their writings EXCEPT Given that 2( -x + 4) = 3 , prove that x = 5/2. the owners initial investment consists of $37,480 cash and $45,910 in land in exchange for its common stock. The companys $17,350 equipment purchase is paid in cash. The accounts payable balance of $7,970 consists of the $2,720 office supplies purchase and $5,250 in employee salaries yet to be paid. The companys rent, telephone, and miscellaneous expenses are paid in cash. No cash has been collected on the $13,320 consulting fees earned.