Cullumber Company issued $445,000, 15-year, 8% bonds at 96. (a) Prepare the journal entry to record the sale of these bonds on January 1, 2022. (Credit account titles are automatically indented when the amount is entered. Do not indent manually.) Date Account Titles and Explanation Debit Credit Jan. 1 enter an account title to record the sale of these bonds on January 1, 2017enter an account title to record the sale of these bonds on January 1, 2017 enter a debit amountenter a debit amount enter a credit amountenter a credit amount enter an account title to record the sale of these bonds on January 1, 2017enter an account title to record the sale of these bonds on January 1, 2017

Answers

Answer 1

Answer:

Dr Cash $427,200

Dr Discount on Bonds payable $17,800

Cr Bondss payable $445,000

Explanation:

Preparation of the journal entry to record the sale of these bonds on January 1, 2022

Dr Cash $427,200

($445,000 × 0.96)

Dr Discount on Bonds payable $17,800

($445,000-$427,200)

Cr Bonds payable $445,000

(Being to record the sale of the bond )


Related Questions

The point where total expenses equals total income​

Answers

Answer:

Break Point

Explanation:

EDGE 2021 :D !

What was the price of a Coca-Cola's in 1945​

Answers

A bottle of Coke cost only five cents in 1945.

Answer:

5 cents

Explanation:

The 40s and 50s A bottle of Coke (there were no cans of Coke then) coats only 5 cents during those times

two ways in which best bank can adapt to the challenges of the macro environment​

Answers

Answer:

Mergers or Information Management

Explanation:

Mergers-In order to respond to certain challenges, businesses may choose to merge with another business. The new business will have a larger market share than either of the original businesses did.

Information management -All changes lead to new information that needs to be distributed to all the relevant parties.

Information must be managed efficiently and a system must be in place so that the relevant staff can easily access it.

Information must be protected and kept secure to protect the company's intellectual property.

The following information is available for Quality Book Sales's sales on account and accounts receivable:
Accounts Receivable Balance, January 1, Year 2 $78,500
Allowance for Doubtful Accounts, January 1, Year 2 4,710
Sales on Account, Year 2 550,000
Collections of Accounts Receivable, Year 2 556,000
After several collection attempts, Quality Book Sales wrote off $2,850 of accounts that could not be collected. Quality Book Sales estimates that 0.5% of sales on account will be uncollectible. Required:
(A) Compute the following amounts:
(1) Using the allowance method, the amount of uncollectible accounts expense for Year 2.
(2) Net realizable value of receivables at the end of Year 2.
(B) Explain why the uncollectible accounts expense amount is different from the amount that was written off as uncollectible.
(1) Uncollectible accounts expense is an estimate of current receivables that may eventually be uncollectible.
(2) Uncollectible accounts expense is the actual amount that was determined in the current accounting period to be uncollectible.

Answers

Answer:

Quality Book Sales

1) Uncollectible accounts expense for Year 2 = $890

2) Net realizable value of receivables at the end of Year 2 = $69,650

B) The reason why the uncollectible accounts expense amount is different from the amount that was written off as uncollectible is:

(2) Uncollectible accounts expense is the actual amount that was determined in the current accounting period to be uncollectible.

Explanation:

a) Data and Calculations:

Accounts Receivable Balance, January 1, Year 2 =  $78,500

Allowance for Doubtful Accounts, January 1, Year 2 = 4,710

Sales on Account, Year 2  = 550,000

Collections of Accounts Receivable, Year 2  = 556,000

Uncollectibles written off = $2,850

Allowance for Uncollectible accounts = 0.5% of Sales ($550,000 * 0.5%)

= $2,750

1) Uncollectible accounts expense for Year 2 = $890 ($2,850 + $2,750 - $4,710)

2) Net realizable value of receivables at the end of Year 2 = $69,650

B) The reason why the uncollectible accounts expense amount is different from the amount that was written off as uncollectible is:

(2) Uncollectible accounts expense is the actual amount that was determined in the current accounting period to be uncollectible.

Accounts Receivable Account

Account Titles                   Debit     Credit

Beginning balance           $78,500

Sales                                550,000

Cash                                              $556,000

Allowance for Uncollectibles              2,850

Ending balance                                 69,650

Allowance for Uncollectible Accounts

Account Titles                   Debit     Credit

Beginning balance                         $4,710

Accounts receivable      $2,850

Uncollectible Accounts Expense      890

Ending balance                2,750

Jonathan was granted enough nonqualified stock options (NQSOs) to purchase 10,000 shares of Capital, Inc. stock at $10 per share two years ago. He exercised the options this year when Capital, Inc. stock was $25 per share. Three years later, Jonathan sells the 10,000 shares for $100 per share. Which of the following statements regarding the tax ramifications of Jonathan's transactions are CORRECT?
Capital gains tax is due the year the options are granted to Jonathan.
Jonathan's cost to exercise all of the NQSOs is $50,000.
Jonathan will have a $750,000 capital gain when he sells the stock at $100 per share.
Jonathan will have an additional $150,000 included in his W-2 compensation income, which is a type of ordinary income, subject to payroll taxes this year.
A) I, II, and III
B) III and IV
C) I and II
D) I, II, III, and IV

Answers

Answer: B. III and IV

Explanation:

Based on the information given, we should note that the capital gain will be:

= $1,000,000 - $250,000

= $750,000

Also, the bargain amount will be calculated as:

= 10000 × ($25 - $10)

= 10000 × $15

= $150,000

We should also note that the statement in option 1 that "Capital gains tax is due the year the options are granted to Jonathan" is wrong. Capital gain will only arise when the shares have been sold, therefore option I is incorrect.

Based on the information above, the answer is option III and IV.

1. How does payroll withholding help a company's employees? (1-2 sentences. 2.0 points)

Answers

Answer:

Payroll withholding spreads out the cost of taxes throughout the year, so employees don't have to pay the entire amount they owe all at once on April 15. This helps make sure that people pay their taxes.

H. Tillman performed legal services for J. Laney. Due to a cash shortage, an agreement was reached whereby J. Laney. would pay H. Tillman a legal fee of approximately $12800 by issuing 3100 shares of its common stock (par $1). The stock trades on a daily basis and the market price of the stock on the day the debt was settled is $3.90 per share. Given this information, the journal entry for J. Laney. to record this transaction is:

Answers

Answer:

The journal entry for J. Laney to record this transaction is

Dr legal expenses $12,990

______Cr Common stock $3,100

_______Cr Share premium $8,990

Explanation:

The common stocks are carried at par value of $1. This implies that any price paid in excess of the par value is made provision for in the share premium account.

Again, the common stocks issued are measured at the price required to settle the legal expenses and are paid in excess of par value of $1.

Share premium = ($3.90 - $1) × 3,100

Share premium = $8,990

What is three ways eBay helps support small businesses? Full sentences please :)​

Answers

Answer:

1. Gets you customers fast

2. There is a 95% chance you will make a profit

3. eBay is a big platform with multiple users


what is marketing strategies ​

Answers

Answer:

A marketing strategy refers to a business's overall game plan for reaching prospective consumers and turning them into customers of their products or services :)

Explanation:

In other words!

It refers to a business's overall game plan for getting more costumers and more money with the work of their products and services.

Grace wants to sell her motorcycle, and Ryan is looking for a used motorcycle to buy. Ryan takes it for a test drive. Grace knows that the clutch is going out on her motorcycle, the fuel filter is leaking, and the tires will need to be replaced soon. If she does not disclose this information to Ryan and he cannot tell from his test drive, this is an example of

Answers

Answer:

lack of disclosure

Explanation:

As a rider, this is idiotic as both are clear when riding and even before mounting the vehicle. it is highly illegal to sell a vehicle or piece of property without disclosing problems that you know of.

The given situation is an example of asymmetric information.

What is the meaning of Asymmetric Information?

Asymmetric information refers to the transaction in which two parties are involved and one party has more information than the other. In those transactions buyers and take the advantage of the seller.

According to the given situation there is transaction of selling of the motorcycle is involved between Grace and Ryan. The Grace does not disclose the complete information about the clutch. This type of the transaction is called as Asymmetric information.

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Macmillan Toys Inc. is located in the nation of Ruffino near the nation of East Fenwick. Macmillan Toys is considering expanding into Rusalka. Both countries have similar consumer incomes and knowledge bases and share a common language. Also, the transportation networks between the countries are strong. Even so, the two nations have a long-standing dispute concerning the control of an area of land along their common border. Currently, Ruffino rules this land.

What would most likely prevent Macmillan Toys from expanding into Rusalka?

Answers

Answer: Political Distance

Explanation:

Political distance refers to a difference in opinion and policies as well as relations that countries have amongst themselves. In this scenario, this is the most likely bone of contention that would prevent Macmillan Toys from expanding into Rusalka.

This is because land disputes fall under political distance and can get very serious. So serious in fact that nations have gone to war over such disputes with the latest being Azerbaijan and Armenia. Macmillan Toys may therefore find it difficult to expand into the country due to this land dispute.

Keith Inc. has 4 product lines: sour cream, ice cream, yogurt, and butter. Demand of individual products is not affected by changes in other product lines. 30% of the fixed costs are direct, and the other 70% are allocated. Results of June follow:

Sour Cream Ice Cream Yogurt Butter Total
Units sold 2,000 500 499 200 3,100
Revenue 10,000 20,000 10,000 20,000 60,000
Variable departmental costs 6,000 13,000 4,200 4,800 28,000
Fixed costs 7,000 2,000 3,000 7,000 19,000
Net income (loss) (3,000) 5,000 2,800 8,200 13,000
Required:
Prepare an incremental analysis of the effect of dropping the sour cream product line.

Answers

Answer:

Dropping Sour would lead to a net loss of $(1,900)

Explanation:

To determine whether or not it will be profitable to drop a loss making product, we compare the savings in fixed cost to the lost contribution from dropping it.

It is noteworthy that only the fixed cost attributed to the product would be saved should it be discontinued.

The incremental analysis is done as follows:

Direct fixed cost of Sour = 30%× 7,000 = 2,100

Lost contribution = sales value - variable cost = 10,000-6,000= 4,000

                                                                 $

Lost contribution                                      (4,000)

Savings in fixed cost                               2,100

Net loss in contribution                           (1,900)

Dropping Sour would lead to a net loss of $(1,900)

Type the correct answer in the box. Spell all words correctly


While moving data into a data warehouse, Ivan and his team discover duplicate records in the transactional database. Which process in the

staging area is responsible for removing these duplicate records?


The data ______

process removes the duplicate data in the staging area.

Answers

Answer:

The data CLEANING process

Explanation:

The data cleaning process is used to remove the duplicate data from a data set.

What is data cleaning?

The process of repairing or removing incorrect, corrupted, incorrectly formatted, duplicate, or incomplete data from a dataset is  known as data cleaning.

Duplicate data is created during data collection. While combining data sets from multiple places, or when data is received from clients or multiple departments, duplicate data can be created.

The cleaning process in the staging area will remove duplicate records.

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Explain the significance of capital structure.

Answers

Capital structure increases the ability of the company to find new wealth- creating investment opportunities.
Capital structure maximizes the company's market price of share by increasing earnings per share of the ordinary shareholders. It also increases dividend receipt of the shareholders. Investment Opportunity: Capital structure increases the ability of the company to find new wealth- creating investment opportunities.

You plan to visit Geneva, Switzerland in three months to attend an international business conference. You expect to incur the total cost of SF 5,000 for lodging, meals and transportation during your stay. As of today, the spot exchange rate is $0.60/SF and the three-month forward rate is $0.63/SF. You can buy the three-month call option on SF with the exercise rate of $0.64/SF for the premium of $0.05 per SF. Assume that your expected future spot exchange rate is the same as the forward rate. The three-month interest rate is 6 percent per annum in the United States and 4 percent per annum in Switzerland.

Required:
a. Calculate your expected dollar cost of buying $F5,000 if you choose to hedge by a call option on SF.
b. Calculate the future dollar cost of meeting this SF obligation if you decide to hedge using a forward contract.
c. At what future spot exchange rate will you be indifferent between the forward and option market hedges?
d. Illustrate the future dollar cost of meeting the SF payable against the future spot exchange rate under both the options and forward market hedges.

Answers

Answer:

A. 3403.75 dollars

B. 3150

C. 0.579

D. Is an attachment

Explanation:

A. We first find the premium cost

= 0.05x5000 x 1+0.06/4

= 250x1.015

= 253.75

From here we find expected dollar cost

= Exchange rate x units + premium

= 0.63x5000+253.75

= 3,403.75 dollars

B. Forward rate = 0.63

Total cost of dollar

= 0.63x5000

= 3150

C. The investor would be indifferent at 0.579

Forward rate = unit * future + premium

3150 = 5000 * future + 253.75

3150-253.75 = 5000*future

We solve and divide through by 5000

Future = 0.579

D is in the attachment

The expected dollar cost of buying $F5,000 through the call option is $3403.75.

The first thing to do is to calculate the premium cost. This will be:

= (5% × 5000) × (1 + 6%/4)

= (0.05 × 5000) × (1 + 0.06/4)

= 250 × 1.015

= 253.75

The expected dollar cost will be:

= Exchange rate × Number of units + Call premium cost

= 0.63 × 5000 + 253.75

= 3403.75

The future dollar cost of meeting this SF obligation will be calculated thus:

= Forward rate × Number of units

= 0.63 × 5000

= $3150

The future spot exchange rate that the person will be indifferent will be:

= (3150 - 253.75) / 5000

= $0.579

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On January 1, Year 2, Kincaid Company's Accounts Receivable and the Allowance for Doubtful Accounts carried balances of $76,000 and $4,000, respectively. During Year 2, Kincaid reported $215,000 of credit sales, wrote off $2,100 of receivables as uncollectible, and collected cash from receivables amounting to $271,100. Kincaid estimates that it will be unable to collect one percent (1%) of credit sales. What effect will the entry to recognize the uncollectible accounts expense for Year 2 have on the elements of the financial statements

Answers

Answer:

The effect the entry to recognize the uncollectible accounts expense for Year 2 will have on the elements of the financial statements are that it will reduce Accounts Receivable to $15,560 and the Allowance for Doubtful Accounts to $1,900 at the end of Year 2.

Explanation:

Credit sales estimated to be uncollectable = Credit sales * Estimated percentage uncollectable = $215,000 * 1% = $2,150

Ending account receivable = Beginning accounts receivable + Credit sales - Cash collected - Receivales written off as uncollectable - Credit sales estimated to be uncollectable = $76,000 + $215,000 - $271,100 - $2,100 - $2,150 = $15,560

Ending Allowance for Doubtful Accounts = Beginning Allowance for Doubtful Accounts - Allowance for Doubtful Accounts - Receivales written off as uncollectable = $4,000 - $2,100 = $1,900

Therefore, the effect the entry to recognize the uncollectible accounts expense for Year 2 will have on the elements of the financial statements are that it will reduce Accounts Receivable to $15,560 and the Allowance for Doubtful Accounts to $1,900 at the end of Year 2.

The Argentine peso was fixed through a currency board at Ps1.00/$ throughout the 1990s. In January 2002 the Argentine peso was floated. On January 29, 2003 it was trading at Ps3.20/$. During that one year period Argentina's inflation rate was 20% on an annualized basis. Inflation in the United States during that same period was 2.2% annualized.

Required:
a. What should have been the exchange rate in January 2003 if PPP held?
b. By what percentage was the Argentine peso undervalued on an annualized basis?
c. What were the probable causes of undervaluation?

Answers

Answer:

1. 1.17416 peso/$

2. -63.30%

Explanation:

1. The exchange rate in January if PPP is held

1.00 = exchange rate

20 % = inflation in Argentina

0.22% = us inflation

1.00(1+0.20)/(1+0.022)

= 1.00x1.20/1.022

= 1.17416 pesos/$

B. Percentage by which pesos was devalued

(PPP/actual exchange rate)-1

= 1.17416/3.20 -1

= 0.366925-1

= -0.6330

= -63.30%

C. At 20 % we can see that inflation is really high in Argentina which is probably the reason for the undervaluation. But the truth is inflation alone cannot be held responsible. Severe crisis in Argentinas balance of payment is partly responsible

Big Corporation receives management consulting services from its 95 percent owned subsidiary, Small Inc. For the year 20X8, Small billed Big $140,000. Small's labor cost and other associated costs for the employees providing services to Big totaled $121,000 in 20X8. Big reported $2,567,000 of income from its own separate operations for 20X8, and Small reported net income of $695,000. Based on the preceding information, what amount of income should be assigned to the noncontrolling shareholders in the consolidated income statement for 20X8

Answers

Answer: $34750

Explanation:

The amount of income should be assigned to the noncontrolling shareholders in the consolidated income statement for 20X8 will be:

Net income of Small = $695,000

Bug company's share = 95% × $695000 = $660250

Therefore, non controlling shareholders at 5% will be:

= 5% × Net income of Small

= 5% × $695000

= 0.05 × $695000

= $34750

A company decides to let go of some employees due to a financial crisis. Irena loses her job, while her colleagues with similar performance ratings and productivity retain their jobs. Irena's judgment of her loss when compared to her colleagues' is a perception of

Answers

Answer:

The correct answer is "Procedural unfairness".

Explanation:

A basis for a respondent to challenge constitutional amendments for setting aside legal procedures throughout family legal proceedings will be found procedurally unfair.Throughout the event that a participant challenges a court decision, as well as a basis for the appeal, involves procedural injustice throughout a community court appearance, the privy council should first address the procedural fairness issue.

Chavez S.A., a Venezuelan company, wishes to borrow $8,000,000 for eight weeks (maturity). A rate of 6.250% per year is quoted by potential lenders in Great Britain, and Switzerland. British, and the Swiss-Euro bond definitions of interest (day count conventions) are 56 days and 60 days, respectively. Numbers of days in a financial year are 360. From which source should Chavez borrow?

Answers

Answer:

Chavez should borrow from the British market.

Explanation:

We need to compare the interest payment of both markets to make the decision

First, calculate the Interest payment in case, if borrowed from the British market

Interest Payment ( British ) = Principal Value x Interest rate x Time fraction

Interest Payment ( British ) = $8,000,000 x 6.250% x 56/360

Interest Payment ( British ) = $77,777.78

First, calculate the Interest payment in case if borrowed from Swiss market

Interest Payment ( Swiss ) = Principal Value x Interest rate x Time fraction

Interest Payment ( Swiss ) = $8,000,000 x 6.250% x 60/360

Interest Payment ( Swiss ) = $83,333.33

As the British market offers a lower rate, Chavez should borrow from the British market.  

Suppose the United States decides to reduce export subsidies on U.S. agricultural products, but it does not decrease taxes or increase any other government spending.

Initially, a reduction in export subsidies decreases net exports at any given real exchange rate, causing the demand for dollars in the foreign exchange market to decrease. This leads to a decrease in the real exchange rate, which, in turn, decreases imports to negate any decrease in exports, leaving the equilibrium quantity of net exports and the trade deficit unchanged at this point.

1. However, the reduction in expenditure on export subsidies ___________ the fiscal deficit, thereby ___________ public saving.
2. Indicate the effect this has on the U.S. market for loanable funds. (Supply and demand shift?)
3. Given the change in the real interest rate, show the effect this has on net capital outflow.
4. This causes the supply of dollars in the foreign exchange market to ______________, the real exchange rate to ______________, and the equilibrium level of net exports to _____________.

Answers

Answer:

1. Decrease, increase

2. Supply curve shifts to the right

3. NCO will rise

4. Real exchange rate falls and net exports rises

Explanation:

Fiscal deficit occurs when government spending's exceed government revenue. When the government lowers its export subsidies while keeping other spending's and taxes unchanged, it leads to a fall in the fiscal deficit.

1. However, the reduction in expenditure on export subsidies decreases the fiscal deficit, thereby increases public savings.

2. As public savings increase it leads to an increase in funds available to be loaned out. So the supply curve for loanable funds will shift to the right from S1 to S2. This will lead to a fall in the interest rate.

3. As we know that net capital outflow is inversely related to the interest rate. A fall in the interest rate above will lead to a rise in net capital outflow.

4. When net capital outflow increases, people move funds out of the country. Thus, supply of dollars will increase. While demand for dollars has remained unchanged, it leads to a fall in the real exchange rate. As exchange rate falls, the equilibrium level of net exports will rise.

1. Decrease, increase; 2. Supply curve shifts to the right; 3. NCO will rise;

and last 4. The real exchange rate falls and net exports rises

What is the Supply Curve?

A fiscal deficit happens when government spending surpasses government revenue.

When the government diminishes its export subsidies while maintaining different spending and taxes unchanged, it leads to a decline in the fiscal deficit.

1. However, the reduction in expense on export sponsorships decreases the fiscal deficit, thereby increasing general savings.

2. As public savings increase it rules to an increase in funds known to be loaned out. So the supply curve for loanable funds will shift to the right from S1 to S2. This will direct to a fall in the interest rate.

3. As we comprehend that net capital outflow is inversely correlated to the interest rate. A fall in the interest rate overhead will lead to a rise in the net capital outflow.

4. When net capital outflow increases, individuals transfer funds out of the country. Therefore, the supply of dollars will increase. While demand for dollars has stayed unchanged, it directs to a fall in the real exchange rate. As the conversation rate falls, the equilibrium grade of net exports will rise.

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Essence of Skunk Fragrances Calculate the average collection period. (Do not round intermediate calculations and round your answer to 2 decimal places, e.g., 32.16.) What is the receivables turnover? (Use 365 days a year. Do not round intermediate calculations and round your answer to 3 decimal places, e.g., 32.161.) What is the amount of the company’s average receivables? (Use 365 days a year. Do not round intermediate calculations and round your answer to 2 decimal places, e.g., 32.16.)

Answers

Answer:

1. Average collection period 41.25 days

2. Receivable Turnover 8.84848485

3. Average Receivable $521,558.22

Explanation:

1. Calculation for Average collection period

First step is to calculate the Percentage of customers not receiving discounts

Percentage of customers not receiving discounts = 100% - 65%

Percentage of customers not receiving discounts= 35%

Now let calculate Average collection period

Average collection period = (65% * 15) + (35% *90)

Average collection period = 9.75 + 31.5

Average collection period= 41.25 days

Therefore the Average collection period is 41.25 days

2. Calculation to determine the Receivable Turnover using this formula

Receivable Turnover = 365 / Average collection period

Let plug in the formula

Receivable Turnover = 365/41.25

Receivable Turnover = 8.84848485

Therefore the Receivable Turnover is 8.84848485

3. Calculation to determine the amount of the company’s average receivables

First step is to calculate the Total Credit Sales

Total Credit Sales = $6,500 * $710

Total Credit Sales= $4,615,000

Now let calculate the Average Receivable using this formula

Average Receivable =Credit sales / Receivable turnover

Let plug in the formula

Average Receivable= $4,615,000 /8.84848485

Average Receivable= $521,558.22

Therefore Average Receivable is $521,558.22

Answer the question on the basis of the following cost data.

Output Average Fixed Cost Average Variable Cost
1 $50.00 $100.00
2 25.00 80.00
3 16.67 66.67
4 12.50 65.00
5 10.00 68.00
6 8.37 73.33
7 7.14 80.00
8 6.25 87.50

The marginal cost curve would intersect the average variable cost curve at about: ____________

a. 2 units of output.
b. 4 units of output.
c. 6 units of output.
d. 7 units of output.

Answers

Answer:

b. 4 units of output

Explanation:

MC and AVC have the following relationship:

a. MC is above AVC when AVC is rising

b. MC is below AVC when AVC is falling

c. MC = AVC when AVC is at its minimum

Thus, MC would intersect the AVC curve at its minimum point. Since AVC is minimum at 4 units of output equal to 65. It means MC intersects AVC at 4 units of output.

Discuss the economic conditions and economic institutions that affect personal finance.

Answers

Answer:

Economics and Personal Finance. Instruction in economics and personal finance prepares students to function effectively as consumers, savers, investors, entrepreneurs, and active citizens. Students learn how economies and markets operate and how the United States' economy is interconnected with the global economy.

Pls hurry ! In your own words, why is using an outline to take notes a good strategy?

Answers

Answer:

It is better used to locate things.

Explanation:

Answer:

helps organize your ideas

Explanation:

edg 2021

The CAPM estimate of rs is equal to the risk-free rate, rRF, plus a risk premium that is equal to the risk premium on an average stock, (rM - rRF), scaled up or down to reflect the particular stock's risk as measured by its beta coefficient, bi. This model assumes that a firm's stockholders are ______________ diversified, but if they are ______________ diversified, then the firm's true investment risk would not be measured by _______________- and the CAPM estimate would _______________ the correct value of rs.

Answers

Explanation:

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This company purchased a truck at a cost of $12,000. The truck has an estimated residual value of $2,000 and an estimated life of 5 years, or 100,000 hours of operation. The truck was purchased on January 1, 2019, and was used 27,000 hours in 2019 and 26,000 hours in 2020. Refer to Flower Power. If the company uses the double-declining-balance depreciation method, what amount is the depreciation expense for 2020

Answers

Answer:

Annual depreaciation 2020= $2,400

Explanation:

Giving the following information:

Purchase price= $12,000

Salvage value= $2,000

Useful life= 5 years

To calculate the depreciation expense under the double-declining balance, we need to use the following formula:

Annual depreciation= 2*[(book value)/estimated life (years)]

2019:

Annual depreaciation= 2*[(12,000 - 2,000) / 5]

Annual depreaciation= 4,000

2020:

Annual depreaciation= 2*[(10,000 - 4,000) / 5]

Annual depreaciation= $2,400

Mission Corp. borrowed $50,000 cash on April 1, 2019, and signed a one-year 12%, interest-bearing note payable. The interest and principal are both due on March 31, 2020. Assume that the appropriate adjusting entry was made on December 31, 2019 and that no adjusting entries have been made during 2020. How much interest expense should Mission Corp. record on March 31, 2020?

Answers

Answer:

The amount of interest expense that Mission Corp. should record on March 31, 2020 is $1,500.

Explanation:

This can be calculated as follows:

Monthly interest expense = (Amount borrowed * Interest rate) / Number of months in a year = ($50,000 * 12%) / 12 = $500

Remaining number of months = Number of months from January 1, 2020 to March 31, 2020 = 3

Interest expense to record on March 31, 2020 = Monthly interest expense * Remaining number of months = $500 * 3 = $1,500

Alexa and David are managers of different sales teams. Together, they decide to have a competition between teams to see who can bring in the most new clients this month. To increase the sense of competition, they create spirit days where they wear team colors (Alexa's team: blue, David's black), strategize ways to beat the other group, and keep a running total of who is winning on a white board. Alexa and David are employing______to increase productivity.
A. Social identity theory.
B. Parasocial interaction theory.
C. Leader-member exchange theory.
D. Vigilant interaction theory.
E. Expectancy theory.

Answers

Answer:

D. Vigilant interaction theory

Explanation:

It is correct to say that Alexa and David are employing the theory of vigilant interaction to increase productivity.

This theory is related to the team's decision-making process, that is, its objective is the integration and collaboration of the entire group with innovative and creative contributions that help in solving problems, helping in a more effective decision-making that contributes for the positive end result of the team.

Therefore, when using the strategy of increasing the sense of competition in the teams, managers seek the theory of vigilant interaction so that the final result and the goals of the teams are achieved.

Item1 5 points eBookPrintReferencesCheck my workCheck My Work button is now enabled2Item 1 Problem 2-26A Journal Entries; T-Accounts; Financial Statements [LO2-1, LO2-2, LO2-3, LO2-4, LO2-5, LO2-6, LO2-7] Froya Fabrikker A/S of Bergen, Norway, is a small company that manufactures specialty heavy equipment for use in North Sea oil fields. The company uses a job-order costing system and applies manufacturing overhead cost to jobs on the basis of direct labor-hours. Its predetermined overhead rate was based on a cost formula that estimated $378,000 of manufacturing overhead for an estimated allocation base of 900 direct labor-hours. The following transactions took place during the year (all purchases and services were acquired on account): a. Raw materials purchased for use in production, $285,000. b. Raw materials requisitioned for use in production (all direct materials), $270,000. c. Utility bills were incurred, $76,000 (85% related to factory operations, and the remainder related to selling and administrative activities). d. Salary and wage costs were incurred:

Answers

Answer:

journal entries:

raw materials  285,000 debit

    Account Payable    285,000 credit

--to record purchase of materials--

Work in Process Inventory 270,000 debit

         Raw Materials                   270,000 credit

--to record use of direct materials--

Factory overhead 64,600 debit

Utilities Expense    11,400  debit

         Utilities Payable              76,000 credit

--to record incurred utilities in plant and non-manufacturing departments--

Explanation:

We record the journal entries considering that debit = credit

(a) as the business didn't pay cash we use account payable account

(b) we transfer the used amount of materials into WIP inventory

(c) we calculate the proportional use for factory and non-manufacturing departments

76,000 x 85% = 64,600

76,000 x 15% =    11,400

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