Following information relates to Acco Co.
a. Beginning cash balance on July 1: $50,000.
b. Cash receipts from sales: 30% is collected in the month of sale, 50% in the next month, and 20% in the second month after sale (uncollectible accounts are negligible and can be ignored). Sales amounts are: May (actual), $1,720,000; June (actual), $1,200,000; and July (budgeted), $1,400,000.
c. Payments on merchandise purchases: 60% in the month of purchase and 40% in the month following purchase. Purchases amounts are: June (actual), $700,000; and July (budgeted), $750,000.
d. Budgeted cash disbursements for salaries in July: $275,000.
e. Budgeted depreciation expense for July: $36,000.
f. Other cash expenses budgeted for July: $200,000.
g. Accrued income taxes due in July: $80,000.
h. Bank loan interest paid July 31: $6,600.
Additional Information:
a. Cost of goods sold is 55% of sales.
b. Inventory at the end of June is $80,000 and at the end of July is $60,000.
c. Salaries payable on June 30 are $50,000 and are expected to be $60,000 on July 31.
d. The equipment account balance is $1,600,000 on July 31. On June 30, the accumulated depreciation on equipment is $280,000.
e. The $6,600 cash payment of interest represents the 1% monthly expense on a bank loan of $660,000.
f. Income taxes payable on July 31 are $30,720, and the income tax rate applicable to the company is 30%.
g. The only other balance sheet accounts are: Common Stock, with a balance of $600,000 on June 30; and Retained Earnings, with a balance of $964,000 on June 30.
Prepare a budgeted income statement for the month of July and a budgeted balance sheet for July 31.

Answers

Answer 1

Answer:

Acco Co.

Budgeted Income Statement for the month of July 31, 2020:

Sales Revenue                        $1,400,000

Cost of goods sold                      770,000

Gross profit                               $630,000

Operating expenses:

Depreciation          36,000

Salaries                285,000

Bank loan interest   6,600

Other expenses  200,000     $527,600

Income before taxes               $102,400

Taxes (30%)                                 30,720

Net income                                $71,680

Retained earnings                   964,000

Retained earnings, July 31 $1,035,680

Balance Sheet as of July 31

Assets

Current assets:

Cash                              $122,400

Accounts receivable    1,220,000

Inventory                          60,000

Total current assets             $1,402,400

Equipment       $1,600,000

Acc. Depreciation 316,000   $1,284,000

Total assets                          $2,686,400

Liabilities + Equity:

Current liabilities:

Accounts payable      300,000

Income taxes payable 30,720

Salaries payable          60,000  390,720

Bank loan                                  660,000

Total liabilities                       $1,050,720

Equity:

Common stock      $600,000

Retained earnings 1,035,680 1,635,680

Total liabilities and equity   $2,686,400

Explanation:

a) Data and Calculations:

Cash Account

Account Titles                  Debit      Credit

Beginning balance        $50,000

Cash from customers 1,364,000

Payment to suppliers                    $730,000

Salaries                                            275,000

Other cash expenses                     200,000

Income taxes                                     80,000

Bank loan interest                               6,600

Estimated Ending Balance              122,400

Sales Budget:                      May         June              July              Total

Actual Sales               $1,720,000  $1,200,000    $1,400,000  $4,320,000

Cash Collections:        

30% month of sale      $516,000     $360,000      $420,000     1,296,000

50% next month                                 860,000        600,000     1,460,000

20% in second month                                               344,000       344,000

Total cash collections $516,000  $1,220,000    $1,364,000  $3,100,000

Accounts Receivable balance = $1,220,000 (4,320,000 - $3,100,000)

Purchases Budget:         June              July              Total

                                 $700,000    $750,000   $1,450,000

Cash Payment:

60% in the month    $420,000    $450,000     $870,000

40% ffg month                                280,000       280,000

Total payments        $420,000    $730,000   $1,150,000

Accounts payable $300,000 ($1,450,000 - 1,150,000)

Other cash disbursements:

Salaries                                           275,000

Bank loan interest                              6,600

Accrued Expenses:

Depreciation expense     $36,000  

Accumulated Depreciation $316,000 ($280,000 + 36,000)

Other cash expenses      200,000

Income taxes paid             80,000

Income Taxes:

Income tax payable $30,720

Common stock $600,000

Retained Earnings $964,000

Salaries Expense for July:

Salaries paid                                 $275,000

Salaries expense payable in July    60,000

Salaries expense payable in June (50,000)

Salaries expense for July              285,000


Related Questions

Leaper Corporation uses an activity-based costing system with the following three activity cost pools: Activity Cost Pool Total Activity Fabrication 50,000 machine-hours Order processing 200 orders Other Not applicable The Other activity cost pool is used to accumulate costs of idle capacity and organization-sustaining costs. The company has provided the following data concerning its costs: Wages and salaries $ 450,000 Depreciation 185,000 Occupancy 205,000 Total $ 840,000 The distribution of resource consumption across activity cost pools is given below: Activity Cost Pools Total Fabrication Order Processing Other Wages and salaries 35% 30% 35% 100% Depreciation 20% 50% 30% 100% Occupancy 35% 30% 35% 100% The activity rate for the Order Processing activity cost pool is closest to:_______.
A. $2,755 per order
B. $1,445 per order
C. $1,138 per order
D. $983 per order

Answers

Answer:

Order Processing= $1,445 per order

Explanation:

First, we need to calculate the estimated costs for processing:

Order Processing= (450,000*0.30) + (185,000*0.5) + (205,000*0.3)

Order Processing= $289,000

To calculate the predetermined manufacturing overhead rate we need to use the following formula:

Predetermined manufacturing overhead rate= total estimated overhead costs for the period/ total amount of allocation base

Order Processing= 289,000 / 200

Order Processing= $1,445 per order

You manage an equity fund with an expected risk premium of 10% and an expected standard deviation of 15%. The rate on Treasury bills (risk-free rate) is 5%. Your client chooses to invest $60,000 of her portfolio in your equity fund and $40,000 in a T-bill money market fund.

Required:
What is the expected return and standard deviation of return on your client's portfolio?

Answers

Answer:

Portfolio expected return = 8%

Portfolio SD = 9%

Explanation:

Portfolio return is a function of the weighted average return of each stock or asset invested in the portfolio. The mean return on portfolio can be calculated using the following formula,

Portfolio return = wA * rA  +  wB * rB  +  wN * rN

Where,

w represents the weight of each stock or asset in the portfolior represents the return of each stock or asset in the portfolio

Total investment in portfolio = 60000 + 40000 = 100000

Portfolio return = 60000/100000  *  10%  +  40000/100000  *  5%

Portfolio return = 8%

The standard deviation of a portfolio containing one risky and one risk-free asset is calculated by multiplying the standard deviation of the risky asset by its weight in the portfolio. So, portfolio standard deviation will be,

Portfolio SD = 60000/100000  *  15%

Portfolio SD = 9%

A Kubota tractor acquired on January 8 at a cost of $315,000 has an estimated useful life of 10 years. Assuming that it will have no residual value. a. Determine the depreciation for each of the first two years by the straight-line method. First Year Second Year $fill in the blank 1 31,500 $fill in the blank 2 31,500 b. Determine the depreciation for each of the first two years by the double-declining-balance method. Do not round the double-declining balance rate. If required, round your final answers to the nearest dollar.

Answers

Answer:

A. Year 2 $31,500

Year 2 $31,500

B. Year 1 = 63,000

Book Value of Tractor $252,000

Year 2 $ 50,400

Book Value of Tractor $201,600

Explanation:

a. Calculation to Determine the depreciation for each of the first two years by the straight-line method

Year 1 = $315,000 / 10

Year 1 = $31,500

Year 2 = $315,000 / 10

Year 2= $31,500

B) Calculation to determine the depreciation for each of the first two years by the double-declining-balance method

Based on the information given we are first going to calculate the percentage of depreciation using straight line method and then double it

Percentage = $ 315,000 *10%

Percentage=$31,500

Now let depreciation the book value each year by 20% Using the double-declining-balance method method

Year 1=20% of $ 315,000

Year 1= 63,000

Book Value=$315,000 - $63,000

Book Value= $ 252,000

Year 2= 20% of 252,000

Year 2 = $ 50,400

Book Value=$ 252,000 -$50,400

Book Value= $201,600

GIVING 50 POINTS AND BRAINLIEST
PLS HURRY

Answers

Answer:

i aint downloading the document sounds fishy

it sounds fishy sorry- lol

Answer:

yeah sounds fishy but thanks anyways

Explanation:

sorryyy

The following information exists for ABC Company:

Selling price per unit: $30
Variable expenses per unit: $21
Fixed expenses for the period: $60,000
Sales volume in units: 10,000

If selling price is reduced by $2 and sales volume increases by 3,000 units, total contribution margin will increase by $__________ .

Answers

Answer:

Difference= $1,000 increase

Explanation:

Giving the following information:

Selling price per unit: $30

Variable expenses per unit: $21

New selling price= 30 - 2= $28

New units sales= 13,000

First, we need to calculate the current contribution margin:

Total contribution margin= units sold*unitary contribution margin

Total contribution margin= 10,000*(30 - 21)

Total contribution margin= $90,000

Now, the new contribution margin:

Total contribution margin= 13,000*(28 - 21)

Total contribution margin= $91,000

What does bolding do to text?

Answers

makes the text stand out more.

Answer:

Explanation:

Usually you select the word or sentence you want to bold using your cursor, to make the word lines thicker and have the words stand out more. Most websites have the bold function denoted with a B so you can easily understand that the button is used for making a word or sentences bold. It's used in newspapers to highlight sections or to emphasize words or the beginning of paragraphs.

Jamal is a web designer working on an e-commerce website for a client. He is looking for information regarding the buying habits of 50- to 60-year-old males who have no children. What sources are considered reliable?

Select all that apply.
published marketing survey

government data

blogs

Wikipedia

Answers

You need to search wat the 50 -60 year old male needs so I say my answer is Wikipedia

The balance sheets for Plasma Screens Corporation and additional information are provided below. PLASMA SCREENS CORPORATION Balance Sheets December 31, 2021 and 2020 2021 2020 Assets Current assets: Cash $ 158,800 $ 123,000 Accounts receivable 84,000 95,000 Inventory 98,000 83,000 Investments 4,300 2,300 Long-term assets: Land 510,000 510,000 Equipment 820,000 700,000 Less: Accumulated depreciation (458,000 ) (298,000 ) Total assets $ 1,217,100 $ 1,215,300 Liabilities and Stockholders' Equity Current liabilities: Accounts payable $ 102,000 $ 88,000 Interest payable 7,500 12,300 Income tax payable 9,500 5,300 Long-term liabilities: Notes payable 100,000 200,000 Stockholders' equity: Common stock 730,000 730,000 Retained earnings 268,100 179,700 Total liabilities and stockholders' equity $ 1,217,100 $ 1,215,300 Additional information for 2021: Net income is $88,400. Sales on account are $1,628,900. Cost of goods sold is $1,230,800. Required: 1. Calculate the following risk ratios for 2021: (Round your answers to 1 decimal place.)

Answers

Answer:

Missing word: "a. Receivables turnover ratio b. Inventory turnover ratio c. Current ratio d. Acid-test ratio d. Debt-equity ratio"

a. Receivable turover ratio = Net credit sales/ Average receivbles

= $1,628,900/ (($84000+$95000)/2)

= $1,628,900 / $89,500

= 18.2 Times

b) Inventory Turnover ratio = Cost of goods sold / Average inventory

= $1,230,800/ (($98,000+$83,000)/2)

= $1,230,800/$90,500

= 13.6 Times

c) Current ratio = Current assets / Current liabilities

= ($158,000+$84,000+$98,000+$4,300) / ($102,000+$7,500+$9,500

= $344,300/$119,000

= 2.893277311

= 2.89 to 1

d) Acid test ratio = ( Current assets - Inventory ) / Current liabilities

= ($344,300 - $98,000) /  $119,000

= $246,300 / $119,000

= 2.0697478992

= 2.07

e) Debt-equity ratio = Total Liability (Current + Non-current) / Stockholders' equity

= ($119,000+$100,000) / ($730,000+$268,100)

= $219,000 / $998,100

= 0.2194169

= 22%

Decca Publishing paid $230,000 to acquire Thrifty Nickel, a weekly advertising paper. At the time of the acquisition, Thrifty Nickel balance sheet reported total assets of $130,000 and liabilities of $70,000. The fair market value of Thrifty Nickels assets was $100,000. The fair market value of Thrifty Nickel liabilities was $70,000.

Required:
a. How much goodwill did Decca Publishing purchase as part of the acquisition of Thrift Nickel?
b. Journalize Decca Publishing's acquisition of Thrifty Nickel.

Answers

Answer:

Part a

$200,000

Part b

Debit : Investment in subsidiary $230,000

Credit : Cash $230,000

Explanation:

Goodwill is the excess of the Purchase Price over the Net Assets taken over at the acquisition date.

Assets and liabilities are taken over at their acquisition date Fair Values instead of Book Values so be sure to adjust any items shown at Book Value.

Net Assets = Assets at Fair Value - Liabilities at Fair Value

                   = $100,000 - $70,000

                   = $30,000

Goodwill = Purchase Price - Net Assets Taken over

               = $230,000 - $30,000

               = $200,000

The Armstrong Corporation developed a flexible budget for its production process. Armstrong budgeted to use 12,000 pounds of direct material with a standard cost of $14 per pound to produce 14,000 units of finished product. Armstrong actually purchased 24,000 pounds and used 15,000 pounds of direct material with a cost of $30 per pound to produce 14,000 units of finished product. Given these​ results, what is​ Armstrong's direct material price​variance?

a. $234,000 unfavorable
b. $156,000 unfavorable
c. $234,000 favorable
d. $156,000 favorable

Answers

Answer:

A. $234,000 unfavorable

Explanation:

Calculation to determine Armstrong's direct material price variance

Using this formula

Direct material price variance=[(Standard cost-Actual cost)*Actual quantity]

Let plug in the formula

Direct material price variance=[($11-$24)*18,000)

Direct material price variance=$13*18,000

Direct material price variance=$234,000 Unfavorable

Therefore Armstrong's direct material price variance is $234,000 Unfavorable

On January 1, 2016, Telespace Inc. grants 6 million non-qualified stock options to its employees. The stock options have exercise price of $20, which is equal to the grant-date price. All options will vest in three years. The grant date fair value of the options is $15 per option. All 6 million options are expected to vest. On January 1, 2019, all 6 million vested options are exercised when the stock price is $50. The applicable tax rate for all periods is 40%. The company has sufficient taxable income for the stock option tax deductions to reduce income taxes payable in all periods.
How much compensation expense should Telespace recognize for the year of 2016?

Answers

Answer:

$30,000,000

Explanation:

compensation expense = total number of stocks granted x grant date value = 6,000,000 x $15 = $90,000,000

this expense will be allocated proportionally during the vesting period = $90,000,000 / 3 years = $30,000,000 per year

compensation expense per year (2016, 2017, 2018) = $30,000,000

Inventory records for Marvin Company revealed the following:
Date Transaction Number of Units Unit Cost
Mar. 1 Beginning Inventory 1,000 $7.20
Mar. 10 Purchase 600 7.25
Mar. 16 Purchase 800 7.30
Mar. 23 Purchase 600 7.35
Marvin sold 2,300 units of inventory during the month. Cost of goods sold assuming weighted-average cost would be:___.
a. $16.800.
b. $16.760.
c. $16.540.
d. $16.660.

Answers

Answer:

COGS= $16,732.5

Explanation:

Giving the following information:

Mar. 1 Beginning Inventory 1,000 $7.20

Mar. 10 Purchase 600 7.25

Mar. 16 Purchase 800 7.30

Mar. 23 Purchase 600 7.35

Marvin sold 2,300 units of inventory during the month.

First, we need to calculate the weighted average price per unit:

Weighted-average cost per unit= (7.2 + 7.25 + 7.3 + 7.35) / 4

Weighted-average cost per unit= $7.275

Now, the cost of goods sold:

COGS= 7.275*2,300

COGS= $16,732.5

Kenji lives in Detroit and runs a business that sells boats. In an average year, he receives $793,000 from selling boats. Of this sales revenue, he must pay the manufacturer a wholesale cost of $430,000; he also pays wages and utility bills totaling $301,000. He owns his showroom; if he chooses to rent it out, he will receive $15,000 in rent per year. Assume that the value of this showroom does not depreciate over the year. Also, if Kenji does not operate this boat business, he can work as a financial advisor, receive an annual salary of $50,000 with no additional monetary costs, and rent out his showroom at the $15,000 per year rate. No other costs are incurred in running this boat business.

Identify each of Charles's costs in the following table as either an implicit cost or an explicit cost of selling guitars.

a. The wages and utility bills that Charles pays
b. The wholesale cost for the guitars that Charles pays the manufacturer
c. The rental income Charles could receive if he chose to rent out his showroom
d. The salary Charles could earn if he worked as a financial advisor

Answers

Answer:

a. The wages and utility bills that Charles pays - Explicit cost  

b. The wholesale cost for the guitars that Charles pays the manufacturer- Explicit cost

c. The rental income Charles could receive if he chose to rent out his showroom - Implicit cost  

d. The salary Charles could earn if he worked as a financial advisor - Implicit cost

Explanation:

Explicit costs are the costs which are incurred to run the business. These are direct costs incurred by the individual. For instance, wages paid by firms, cost of furniture, building, etc. The explicit costs will thus include,

a. Wholesale cost paid to the manufacturer ($430,000)

b. Wages and utility bills ($301,000)

Implicit costs are those costs which are not directly incurred by an individual/ business. These are costs of the lost alternative i.e the opportunity cost of an action. For instance, the cost of forgone rent which could have been earned on renting the office space or building. Thus, Charles implicit costs are

a. Rent of the showroom ($15,000)

b. Salary from being a financial advisor ($50,000)

5.For the past year, Chandler Company had fixed costs of $70,000, unit variable costs of $32, and a unit selling price of $40. For the coming year, no changes are expected in revenues and costs, except that property taxes are expected to increase by $10,000. Determine the break-even sales (units) for: (12 pts ~ 6 pts each) a.The past year: b.The coming year

Answers

Answer:

a.

Break even in units = 8750 units

b.

Break even in units = 10000 units

Explanation:

The break even in units is the number of units that a business must sell in order to for its total revenue to be equal to total costs and for it to break even. The break even in units is calculated as follows,

Break even in units = Fixed Costs / Contribution margin per unit

Where,

Contribution margin per unit = Selling price per unit - Variable cost per unit

a. Past Year

Break even in units = 70000 / (40 - 32)

Break even in units = 8750 units

b. Coming Year

The property taxes which are a fixed cost will increase by $10000. Thus total fixed cost for coming year will be = 10000 + 70000 = 80000

Break even in units = 80000 / (40 - 32)

Break even in units = 10000 units

You own two bonds. Both bonds pay annual interest, have 6 percent annual coupons, $1,000 face values, and currently have 6 percent yields to maturity. Bond A has 12 years to maturity and Bond B has 4 years to maturity. If the market rate of interest rises unexpectedly to 7 percent, Bond _____ will be the most volatile with a price decrease of _____ percent.

Answers

Answer:

Bond A is most volatile and 7.94%

Explanation:

The computation is shown below;

Particulars                             Bond  A                 Bond B

Interest ($1,000 × 6%)            $60                       $60

Period                                      12                          4

PVAF at 7 for 12 years          7.942886

PVAF  at 7% for 4 years                                       3.387211

PVF at 7% for 12 years           0.444012

PVF at 7% for 4 years                                          0.762895

The present value of interest    $476.56

($60 × 7.942686)

The present value of interest                                 $203.2327

                                                                 ($60 × 3.387211)

Present value of fair value               $444.012

($1,000 × 0.444012)

Present value of fair value                                        $762.8952

                                                                   ($1,000 × 0.762895)

Present value                          $920.57                 $966.1279

The decrease in percentage is

= ($1,000 - $920.57) ÷ $1,000

= 7.94%

Bond A is most volatile

The average price of a gallon of gas in 2015 dropped $0.94 (28 percent) from $3.34 in 2014 (to $2.40 in 2015). Let’s see whether these changes are reflected in the income statement of Insignia Corporation for the year ended December 31, 2015 (amounts in billions).

2015 2014
Revenues $225 $242
Cost of Purchased Crude Oil and Products 119 127
Other Operating Costs 59 52
Income before Income Tax Expense 47 63

Required:
a. Compute the gross profit percentage for each year. Assuming that the change from 2014 to 2015 is the beginning of a sustained trend, is Insignia likely to earn more or less gross profit from each dollar of sales in 2016?
b. Compute the net profit margin for each year.

Answers

Answer:

Note: See missing wordings in attached picture below

a. 2015

Gross profit percentage = [Total revenue - Cost of crude oil and products] / Total revenue

Gross profit percentage = [$225 - $119] / $225

Gross profit percentage = $106 / $225

Gross profit percentage = 0.47111111

Gross profit percentage = 47.11%

2014

Gross profit percentage = [Total revenue - Cost of crude oil and products] / Total revenue

Gross profit percentage = [$242 - $127] / $242

Gross profit percentage = $115 / $242

Gross profit percentage = 0.475206612

Gross profit percentage = 47.52%

Conclusion: Insignia Corporation are likely to earn less gross profit from each dollar of sales in 2016 because Gross profit percentage decreased from 2014 to 2015.

b. 2015

Net profit margin = Net income / Total revenue

Net profit margin = $26/$225

Net profit margin = 0.1155555

Net profit margin = 11.56%

2014

Net profit margin = Net income / Total revenue

Net profit margin = $37/$242

Net profit margin = 0.152893

Net profit margin = 15.29%

Sheridan Company makes and sells widgets. The company is in the process of preparing its selling and administrative expense budget for the month. The following budget data are available: Item Variable Cost Per Unit Sold Monthly Fixed Cost Sales commissions $1 $10000 Shipping $3 Advertising $4 Executive salaries $120000 Depreciation on office equipment $4000 Other $2 $6000 Expenses are paid in the month incurred. If the company has budgeted to sell 94000 widgets in October, how much is the total budgeted selling and administrative expenses for October

Answers

Answer:

$1,080,000

Explanation:

Calculation to determine how much is the total budgeted selling and administrative expenses for October

October Total budgeted selling and administrative expenses=

[($1 + $3 + $4 + $2) x 94,000] + ($10,000 +

$120,000 + $4,000 + $6,000)

October Total budgeted selling and administrative expenses=(10*94,000)+$140,000

October Total budgeted selling and administrative expenses=$940,000+$140,000

October Total budgeted selling and administrative expenses=$1,080,000

Therefore the total budgeted selling and administrative expenses for October is $1,080,000

Testbank Multiple Choice Question 88 Concord Corporation, has 14300 shares of 4%, $100 par value, cumulative preferred stock and 59400 shares of $1 par value common stock outstanding at December 31, 2021. There were no dividends declared in 2019. The board of directors declares and pays a $116000 dividend in 2020 and in 2021. What is the amount of dividends received by the common stockholders in 2021

Answers

Answer:

$60,400

Explanation:

Calculation to determine the amount of dividends received by the common stockholders in 2021

2021 Dividend received =($116,000*2)-[(14,300 × $100 × .04)×3]

2021 Dividend received =$232,000-($57,200×3)

2021 Dividend received =$232,000-$171,600

2021 Dividend received =$60,400

Note that 2020 and 2021 will give us 2 years; 2019,2020and 2021 will give us 3 years

Therefore the amount of dividends received by the common stockholders in 2021 will be $60,400

A-Z Technologies, a manufacturer of amplified pressure transducers, is trying to decide between a dual-speed and a variable-speed machine. The engineers are not sure about the salvage value of the variable-speed machine, so they have asked several different used-equipment dealers for estimates. The results can be summarized as follows: there is a 35% chance of getting $21,500; a 41% chance of getting $22,000; and a 13% chance of getting $36,000. Also, there is an 11% chance that the company may have to pay $7,000 to dispose of the equipment. Calculate the expected salvage value.

Answers

Answer:

Expected salvage value = $20455

Explanation:

The expected salvage value of the machine can be calculated by multiplying the expected salvage values by their relative probabilities and then summing up the resulting values. The following formula can be used,

Expected salvage value = pA * svA  +  pB * svB  +  ...  +  pN * svN

Where,

p represents the probability of each scenariosv represents the salvage value under each scenarioA, B, ... , N represents scenario A, B, ... , till Nth number of scenario

Expected salvage value = 0.35 * 21500  +  0.41 * 22000  +  0.13 * 36000  +  

0.11 * -7000

Expected salvage value = $20455

what challenges do managers face in motivating today's workforce?

Answers

Answer:

Each individual employee has their own set of beliefs and needs, and you can rarely find two of them who are alike. Therefore, managers have a hard time understanding how different their employees are. Also, it's hard to keep up with all the employee needs if they are constantly changing and evolving.

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A bookkeeper prepared the year-end financial statements of Giftwrap, Inc. The income statement showed net income of $22,300, and the balance sheet showed ending retained earnings of $90,500. The firm's accountant reviewed the bookkeeper's work and determined that adjustments should be made that would increase revenues by $5,900 and increase expenses by $8,800.
Required:
Calculate the amounts of net income and retained earnings after the preceding adjustments are recorded.

Answers

Answer:

• Net income $19,400

• Retained earnings $87,600

Explanation:

With regards to the above,

Net income before adjustments

$22,300

Add: Increase in revenue

$5,900

Less: Increase in expenses

($8,800)

Net income after adjustment

$19,400

Retained earnings before adjustment

$90,500

Less: Decrease in net income ($22,300 - $19,400)

($2,900)

Retained earnings after adjustment

$87,600

Snow White Frame Company's cost formula for its supplies cost is $1,740 per month plus $8 per frame. For the month of March, the company planned for activity of 614 frames, but the actual level of activity was 620 frames. The actual supplies cost for the month was $6,850. The activity variance for supplies cost in March would be closest to:

Answers

Answer:

$48 U

Explanation:

Calculation to determine what The activity variance for supplies cost in March would be closest to:

First step is to calculate the Planning supply activity cost

Planning supply activity cost = (614 × $8) +$1,740

Planning supply activity cost = 4,912+$1740

Planning supply activity cost = $6652

Second step is to calculate the Actual supply activity cost

Actual supply activity cost = (620 × $8) + $1,740

Actual supply activity cost =4960+$1,740

Actual supply activity cost =$6,700

Now let calculate the Activity variance for supplies cost using this formula

Activity variance for supplies cost = Actual activity cost – Planning activity cost

Let plug in the formula

Activity variance for supplies cost= $6,700 - $6,652

Activity variance for supplies cost= $48 Unfavorable

Therefore The activity variance for supplies cost in March would be closest to:$48 U

Which situation(s) would be considered unethical design practices?

Select all that apply.

copying a design idea

making false claims about a product

designing a political campaign

using your own photographs

Answers

Answer:

I think A

Explanation:

copying a design idea

if you are going to create or own a business, what would it ? List at least 3 and cite your reasons why you have listed them.​

Answers

Answer:

Milktea shop, coffee shop, computer shop

Explanation:

hope this helps

1. A thrift store. I love thrift stores so much, and there aren’t good ones around me. And, it would be a fun experience!

2. A cafe for studying. I would want to create a cafe for students when they’re studying. Of course, it would be open to the public, but i would have separate rooms for studying. Every time i walk into a cafe and people are studying, it’s always so loud, I don’t know how they focus.

3. A gaming center. I love gaming, and think it would be cool to have a place where you can game with good equipment for relatively cheap. Equipment is so expensive, and a lot of gamers can’t afford that.

The stage of Bruce Tuckman’s group decision-making process in which the members express their individual needs and opinions is ________.

Answers

mandatory

we need everyone’s individual opinion

The needs of the individual and the opinion should be mandatory.

What is the stage of Bruce Tuckman’s group?

In the year 1965, Bruce Tuckman is psychologist mentioned that the team should go via five stages of development i.e. forming, norming, storming, performing, and adjourning.  The stages begin from the time when the group should be first meeting till the end of the project.

hence, The needs of the individual and the opinion should be mandatory.

Learn more about the decision here: https://brainly.com/question/24316217

Construct a contingency table from the following data where the two rows represent
whether the person was a democrat (D) or a republican (R) and the two columns
represent whether the person said that they intended to vote for Clinton (C) or
Trump (T).
Political
DRDDRDRRRDRRRDDRDRDR
Party
Candidate TCCTCTTCTCTT CCTCTTC
How many intend to vote for Clinton (C)?
(Round your answer to three decimal places.)
Your Answer:
9
Answer
Next Page
Page 20 of 20

Answers

Answer:

                                           Clinton (C)                   Trump (T)                 Total

Democrat (D)                            5                                    4                           9

Republican (R)                          4                                    7                           11

Total                                          9                                      11                        20

From the Contingency table above, we can see that 9 people intend to vote for Clinton.

Sandy is considering moving from her apartment into a small house with a fenced yard. The apartment is noisy, and she has difficulty studying. In addition, the fenced yard would be great for her dog. The distance from school is about the same from the house and from the apartment. The apartment costs $750 per month, and she has 2 months remaining on her lease. The lease cannot be broken, so Sandy must pay the last 2 months of rent whether she lives there or not. The rent for the house is $450 per month, plus utilities, which should average $100 per month. The apartment is furnished; the house is not. If Sandy moves into the house, she will need to buy a bed, dresser, desk, and chair immediately. She thinks that she can pick up some used furniture for a good price. Which of the following costs is irrelevant to Sandy's decision to stay in the apartment or move to the house?

a. House rent of $450 per month.
b. Utilities for the house of $100 per month.
c. The noise in the apartment house.
d. The cost of the used furniture.

Answers

Answer:

Noise in the apartment house

Explanation:

Costs are units or monetary value which are incurred/spent on taking a certain action. It is often quantitative in nature that is something that can be measured. Although noise is a factor which can affect Sandy's decision of moving from the apartment, it cannot be considered as a cost. Noise of the apartment is a qualitative factor. It does not have an intrinsic monetary value. Thus, in this regard it is an irrelevant cost for Sandy's decision to stay in the apartment or move to the house.

The other options have a monetary value and thus they are relevant for Sandy's decision.

If an IPO is underpriced then the: a. Issue is less likely to sell out. b. Issuing firm is guaranteed to be successful in the long term. c. Investors in the IPO are generally unhappy with the underwriters. d. Issuing firm receives less money than it should have. e. Stock price will generally decline on the first day of trading.

Answers

Answer:

D)Issuing firm receives less money than it should have

Explanation:

An initial public offering known as (IPO) can be regarded as process involving offering of shares that belong to private corporation to the public withing new stock issuance. With the help of Public share issuance can raise capital from public investors. It should be noted that If an IPO is underpriced then the Issuing firm receives less money than it should have

Looking for cost savings in administrative areas, the vice-president for human resources at McMahon Corporation asked his assistant to collect data on the employee cafeterias in the four McMahon locations around the country. After two days, the assistant returned with the following data for the previous year. Mobile Pecos Spokane Lansing Labor-hours 35,000 55,000 22,500 5,250 Meals served 114,000 216,000 74,000 13,500 Required: a. Compute the partial productivity measures for labor for the four locations. (

Answers

Answer:

McMahon Corporation

Partial productivity measures for labor for the four locations:

                               Mobile     Pecos     Spokane     Lansing

Labor productivity   3.26         3.93          3.29           2.48

(meals per labor

hour)

Explanation:

a) Data and Calculations:

                               Mobile     Pecos     Spokane     Lansing   Total

Meals served        114,000   216,000     74,000       13,500   417,500

Labor-hours          35,000    55,000     22,500        5,250    117,750

Labor productivity  3.26         3.93            3.29           2.48      3.55

b) Labor productivity is computed as total output divided by labor-hours (labor input).  It is the manpower or workforce productivity.  It is one of the productivity measures with capital as the other measure.

On January 1, 2017, Fisher Corporation purchased 40 percent (74,000 shares) of the common stock of Bowden, Inc. for $980,000 in cash and began to use the equity method for the investment. The price paid represented a $66,000 payment in excess of the book value of Fisher's share of Bowden's underlying net assets. Fisher was willing to make this extra payment because of a recently developed patent held by Bowden with a 15-year remaining life. All other assets were considered appropriately valued on Bowden's books.

-Bowden declares and pays a $94,000 cash dividend to its stockholders each year on September 15. Bowden reported net income of $408,000 in 2017 and $356,000 in 2018. Each income figure was earned evenly throughout its respective year.
-On July 1, 2018, Fisher sold 10 percent (19,500 shares) of Bowden's outstanding shares for $328,000 in cash. Although it sold this interest, Fisher maintained the ability to significantly influence Bowden's decision-making process.

Required:
Prepare the journal entries for Fisher for the years of 2017 and 2018.

Answers

Answer:

Investment in Bowden Inc. (Dr.) $980,000

Cash (Cr.) $980,000

Dividend receivable 94,000 * 40% (Dr.) $37,600

Investment in Bowden (Cr.) $37,600

Cash (Dr.) $37,600

Dividend Receivable (Cr.) $37,600

Investment in Bowden 408,000 *40% (Dr.) $163,200

Income From Bowden (Cr.) $163,200

Investment in Bowden 365,000 * 6/12 * 40% (Dr.) $71,200

Income from Bowden (Cr.) $71,200

Investment in Bowden 365,000 * 6/12 * 10% (Dr.) $17,800

Income from Bowden (Cr.) $17,800

Cash (Dr.) 328,000

Gain on Investment (Cr.) $69,756

Investment in Bowden (Cr.) $258,243

Explanation:

Gain on investment in Bowden :

Investment value $980,000

Total number of shares 74,000

Per share value 980,000 / 74,000 = 13.24

Sold 19,500 shares

Value of shares sold : 19,500 shares * 13.24 per share = $258,243

Sale price for shares = $328,000

Gain on Sale of investment = $69,756

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