On January 1, 2020, a customer purchased a new $29,400 automobile, making a downpayment of $840. The customer signed a note indicating that the annual rate of interest would be 12% and that quarterly payments would be made over 3 years. For the first year, Oriole required a $357 quarterly payment to be made on April 1, July 1, October 1, and January 1, 2021. After this one-year period, the customer was required to make regular quarterly payments that would pay off the loan as of January 1, 2023.
Prepare a note amortization schedule for the first year. (Round answers to o de Cash Paid Interest Expense Discount Amortized Carrying Amount of Note Date 0 0 32000 400 960 560 32560 400 977 577 33137 994 400 594 33731 400 1012 612 34343

Answers

Answer 1

Answer:

Carrying Amount of Note on January 1, 2020 = $28,560

Carrying Amount of Note on January 1, 2021 = $30,650.98

Explanation:

Note: See the attached excel file for the note amortization schedule for the first year.

In the attached excel file, the Carrying Amount of Note on January 1, 2020 is calculated as follows:

Carrying Amount of Note on January 1, 2020 = Cost of the automobile – Downpayment = $29,400 - $840 = $28,560

Also from the attached excel file, we have:

Carrying Amount of Note on January 1, 2021 = $30,650.98


Related Questions

Selected transactions for Therow Corporation during its first month in business are presented below.

Sept. 1 Issued common stock in exchange for $20,000 cash received from investors.
5 Purchased equipment for $9,000, paying $3,000 in cash and the balance on account.
8 Performed services on account for $18,000.
14 Paid salaries of $1,200.
25 Paid $4,000 cash on balance owed for equipment.
30 Paid $500 cash dividend.

Required:
a. Prepare a tabular analysis of the transactions.
b. Journalize the transactions. Do not provide explanations.
c. Post the transactions to T-accounts.

Answers

Answer:

Therow Corporation

a) Tabular Analysis of Transactions:

Assets                      =       Liabilities              +       Equity

1. Cash $20,000      =                                     +      Common Stock $20,000

2. Cash -$3,000

Equipment $9,000  =      $6,000

3. Accounts

Receivable $18,000 =                                     +    Retained Earnings $18,000

4. Cash -$1,200                                               +    Retained Earnings -$1,200

5. Cash -$4,000             -$4,000

6. Cash -$500                                                 +    Retained Earnings -$500

b. Sept. 1:

Debit Cash $20,000

Credit Common Stock $20,000

Sept. 5:

Debit Equipment $9,000

Credit Cash $3,000

Credit Accounts Payable $6,000

Sept. 8:

Debit Accounts Receivable $18,000

Credit Service Revenue $18,000

Sept. 14:

Debit Salaries Expense $1,200

Credit Cash $1,200

Sept. 25:

Debit Accounts Payable $4,000

Credit Cash $4,000

Sept. 30:

Debit Dividends $500

Credit Cash $500

c. T-accounts:

Cash

Account Titles       Debit     Credit

Common Stock  $20,000

Equipment                          $3,000

Salaries Expense                  1,200

Accounts payable                4,000

Dividends                                500

Accounts Receivable

Account Titles       Debit     Credit

Service Revenue $18,000

Common Stock

Account Titles       Debit     Credit

Cash                                   $20,000

Equipment

Account Titles       Debit     Credit

Cash                     $3,000

Accounts payable 6,000

Accounts Payable

Account Titles       Debit     Credit

Equipment                        $6,000

Cash                    $4,000

Service Revenue

Account Titles       Debit     Credit

Accounts receivable         $18,000

Salaries Expense

Account Titles       Debit     Credit

Cash                     $1,200

Dividends

Account Titles       Debit     Credit

Cash                      $500

Explanation:

a) Data and Analysis:

Sept. 1: Cash $20,000 Common Stock $20,000

Sept. 5: Equipment $9,000 Cash $3,000 Accounts Payable $6,000

Sept. 8: Accounts Receivable $18,000 Service Revenue $18,000

Sept. 14: Salaries Expense $1,200 Cash $1,200

Sept. 25: Accounts Payable $4,000 Cash $4,000

Sept. 30: Dividends $500 Cash $500

What would happen to management without the planning function​

Answers

Answer:

Without a solid objective created by virtue of plans a business will not be able to scrutinize where it went wrong and thus will not be able to take corrective action to ensure success. Similarly without planning within departments coordination will not be possible.

Hope it helps

Please mark me as the brainliest

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A business cannot grow or develop if management of its resources are not well arranged or not following a proper planning function. Soon the whole business will come down and vanished.

What is a planning function?

Planning is the most important  function because other management functions depend on having a good plan. If a business is running with a good plan, then only it will develop accordingly.

The plan should also include a specific "to-do" list that keeps everyone informed of the necessary actions and resources, as well as listing who is responsible for the all the tasks.

Learn more about planning function here,

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On June 30, 2021, Georgia-Atlantic, Inc. leased a warehouse equipment from IC Leasing Corporation. The lease agreement calls for Georgia-Atlantic to make semiannual lease payments of $559,946 over a four-year lease term, payable each June 30 and December 31, with the first payment at June 30, 2021. Georgia-Atlantic's incremental borrowing rate is 10%, the same rate IC uses to calculate lease payment amounts. Amortization is recorded on a straight-line basis at the end of each fiscal year. The fair value of the equipment is $3.8 million. (FV of $1, PV of $1, FVA of $1, PVA of $1, FVAD of $1 and PVAD of $1) (Use appropriate factor(s) from the tables provided.)
Required:
1. Determine the present value of the lease payments at June 30, 2021 that Georgia-Atlantic uses to record the right-of-use asset and lease liability.
2. What pretax amounts related to the lease would Georgia-Atlantic report in its balance sheet at December 31, 2021?
3. What pretax amounts related to the lease would Georgia-Atlantic report in its income statement for the year ended December 31, 2021?
(For all requirements, enter your answers in whole dollars and not in millions. Round your final answers to the nearest whole dollar.)
1. Present value
2. Pretax amount for liability Pretax amount for right-of-use asset
3. Pretax amount for interest expense Pretax amount for amortization expense

Answers

Answer:

1. $3,800,001

2. Pretax amount of liability $2,842,112

Pre tax amount of right to use asset $3,325,000

3. Pre tax amount of interest expense $162,003

Pre tax amount of amortization expenses $475,000

Explanation:

1. Calculation for the Present value

Using this formula

PV of minimum lease payments used to record right to use assets = Semi Annual lease payments * Cumulative PV Factor of annuity due for 8 periods at 5%

Where,

Semiannual lease payment = $559,946

Total semiannual payments = 4*2 = 8

Incremental borrowing rate = 10%, 5% semiannual

Let plug in the formula

PV of minimum lease payments used to record right to use assets= $559,946 * 6.78637

PV of minimum lease payments used to record right to use assets= $3,800,001

Therefore the Present value will be $3,800,001

2. Calculation for the Pretax amount for liability and Pretax amount for right-of-use asset

Calculation for Pretax amount of liability

First step is to calculate the Pretax amount of liability on 30.06.2021

Pretax amount of liability on 30.06.2021 = ($3,800,001 - $559,946)

Pretax amount of liability on 30.06.2021= $3,240,055

Second step is to calculate the Interest expense for 31.12.2021

Interest expense for 31.12.2021 = $3,240,055 * 5%

Interest expense for 31.12.2021= $162,003

Now let calculate the Pre tax amount for liability December 31, 2021

Pre tax amount for liability December 31, 2021 = $3,240,055 + $162,003 - $559,946

Pre tax amount for liability December 31, 2021= $2,842,112

Therefore The Pre tax amount for liability December 31, 2021 will be $2,842,112

Calculation for Pre tax amount of right to use asset

First step is to calculate the Depreciation on right to use assets for 2021

Depreciation on right to use assets for 2021 = $3,800,000 / 4 * 6/12

Depreciation on right to use assets for 2021 = $475,000

Now let calculate the Pre tax amount of right to use asset to be reported for 2021

Pre tax amount of right to use asset to be reported for 2021 = $3,800,000 - $475,000

Pre tax amount of right to use asset to be reported for 2021 = $3,325,000

Therefore Pre tax amount of right to use asset to be reported for 2021 will be $3,325,000

3. Calculation for Pretax amount for interest expense Pretax amount for amortization expense

Calculation for Pretax amount for interest expense

Pre tax amount of interest expense = $3,240,054 * 5%

Pre tax amount of interest expense= $162,003

Therefore the Pre tax amount of interest expense will be $162,003

Calculation for Pre tax amount of amortization expenses

Pre tax amount of amortization expenses = $3,800,000 / 4 * 6/12

Pre tax amount of amortization expenses = $475,000

Therefore The Pre tax amount of amortization expenses will be $475,000

A company with various segments (referred to as "divisions") is considering whether to drop its Orange County division. For each the costs described below, indicate whether the cost is avoidable or unavoidable by choosing the related drop-down menu item.
1. Wages paid to the Orange County division employees who work directly for this division and will be discharged if the division is dropped.
2. General administrative expenses allocated to the Orange County division on the basis of sales dollars.
3. Depreciation expense on previously purchased machinery that is used in the Orange County division; the machinery will have no other use or resale value if the division is dropped.
4. Rent paid for the building that houses only the Orange County division.
5. The amount of rent paid to lease a private jet for use by the company's management that is allocated to the Orange County division.

Answers

Answer:

1. Avoidable.

These wages are avoidable because they will stop being paid if the division is dropped.

2. Unavoidable.

These are general administrative expenses which means that they will still be incurred regardless of if the division is dropped. They are therefore unavoidable.

3. Unavoidable.

As the machine has no other use or resale value if the division is dropped, the depreciation expense will still be incurred even if the division is dropped so this cost is unavoidable.

4. Avoidable.

Company will no longer have to pay rent if the division is dropped so this expense is an avoidable cost.

5. Unavoidable.

This cost will still be incurred by the company regardless of if the division is dropped because it is an administrative cost at company level. It is therefore unavoidable.

Bramble Corp. had 165 units in beginning inventory at a total cost of $19,800. The company purchased 330 units at a total cost of $44,550. At the end of the year, Bramble had 90 units in ending inventory. Compute the cost of the ending inventory and the cost of goods sold under FIFO, LIFO, and average-cost. (Round average-cost per unit and final answers to 0 decimal places, e.g. 1,250.) FIFO LIFO Average-cost The cost of the ending inventory $enter a dollar amount rounded to 0 decimal places $enter a dollar amount rounded to 0 decimal places $enter a dollar amount rounded to 0 decimal places The cost of goods sold $enter a dollar amount rounded to 0 decimal places $enter a dollar amount rounded to 0 decimal places $enter a dollar amount rounded to 0 decimal places eTextbook and Media Which cost flow method would result in the highest net income

Answers

Answer:

A. FIFO

Cost of the ending inventory $12,150

Cost of goods sold $52,200

B. LIFO

Cost of the ending inventory $10,800

Cost of goods sold $53,550

C. AVERAGE COST

Cost of the ending inventory $11,700

Cost of goods sold $52,650

Explanation:

A. Computation for the cost of the ending inventory and the cost of goods sold under FIFO

Cost of the ending inventory = 90 units*($44,550/330 units)

Cost of the ending inventory=90 units**135

Cost of the ending inventory=$12,150

Cost of goods sold =($44,550+$19,800)-$12,150

Cost of goods sold =$64,350-$12,150

Cost of goods sold =$52,200

2.Computation for the cost of the ending inventory and the cost of goods sold under LIFO

Cost of the ending inventory = 90 units*($19,800/165)

Cost of the ending inventory =90 units*$120

Cost of the ending inventory = $10,800

Cost of goods sold =($44,550+$19,800)-$10,800

Cost of goods sold =$64,350-$10,800

Cost of goods sold =$53,550

3.Computation for the cost of the ending inventory and the cost of goods sold under Average-cost

Cost of the ending inventory = 90 units*($44,550+$19,800)/(330 units+165 units)

Cost of the ending inventory = 90 units*($64,350/495 units)

Cost of the ending inventory = 90 units*$130

Cost of the ending inventory = $11,700

Cost of goods sold =($44,550+$19,800)-$11,700

Cost of goods sold =$64,350-$11,700

Cost of goods sold =$52,650

Elana's Traveling Veterinary Services, Inc., completed its first year of operations on December 31. All of the year's entries have been recorded except for the following:
On March 1 of the current year, the company borrowed $60,000 at a 10 percent interest rate to be repaid in five years.
On the last day of the current year, the company received a $360 utility bill for utilities used in December. The bill will be paid in January of next year.
1. Prepare the required adjusting entry for transactions
2. Record the interest accrued at year-end.
3. Record the utilities incurred at year-end.

Answers

Answer:

A. Dr Interest expense $5,000

Cr Interest payable $5,000

B. Dr Utilities expense $360

Cr Utilities payable$360

Explanation:

A. Preparation of the Journal entry to Record the interest accrued at year-end.

Dec 31

Dr Interest expense $5,000

Cr Interest payable $5,000

($60,000 principal × .10 rate × 10 months/12 months = $5,000)

(To record interest accrued at year-end)

B. Preparation of the Journal entry to Record the utilities incurred at year-end.

Dec 31

Dr Utilities expense $360

Cr Utilities payable$360

(To record utilities incurred at year-end)

Calculate the balance of cash using a bank reconciliation (LO4-5) Spielberg Company's general ledger shows a checking account balance of $22,830 on July 31, 2021. The July cash receipts of $1,745, included in the general ledger balance, are placed in the night depository at the bank on July 31 and processed by the bank on August 1. The bank statement dated July 31 shows bank service fees of $41. The bank processes all checks written by the company by July 31 and lists them on the bank statement, except for one check totaling $1,320. The bank statement shows a balance of $22,364 on July 31.
Required:
1. Prepare a bank reconciliation to calculate the correct ending balance of cash on July 31, 2021. (Amounts to be deducted should be indicated with a minus sign.) SPIELBERG COMPANY Bank Reconciliation July 31, 2021 Bank's Cash Balance Company's Cash Balance Per General Ledger Per Bank Statement Bank Balance per Reconciliation Company Balance per Reconciliation
2. Record the necessary entry(ies) to adjust the balance for cash. (If no entry is required for a tra select "No Journal Entry Required" in the first account field.) View transaction list Journal entry worksheet 1 2 > Record the amounts that increase cash. Note: Enter debits before credits General Journal Debit Credit Date July 31, 2021

Answers

Answer:

A. Bank balance per reconciliation $22,789

Company balance per reconciliation $22,789

B. No journal entry required

Dr Service fees expense $41

Cr Cash $41

Explanation:

A Preparation of a bank reconciliation to calculate the correct ending balance of cash on July 31, 2021

Bank Reconciliation

July 31 2021

Bank Cash balance

Per bank statement $22,364

Add Deposits outstanding $1,745

Checks outstanding -$1,320

Bank balance per reconciliation $22,789

Company Cash balance

Per generall edger$ 22,830

Service Fees -$41

Company balance per reconciliation $22,789

B. Preparation of the journal entry to adjust the balance for cash.

No journal entry required

Dr Service fees expense $41

Cr Cash $41

On January 2, 2020, Howdy Doody Corporation purchased 18% of Ranger Corporation's common stock for $52,000. Based on its ownership, Howdy Doody Corp. cannot exert significant influence over the operations of Ranger Corp. Ranger's net income for the years ended December 31, 2020, and December 31, 2021, were $11,000 and $52,000, respectively. During 2020, Ranger declared and paid a dividend of $68,000. On December 31, 2020, the fair value of the Ranger stock owned by Howdy Doody had increased to $74,000. How much should Howdy Doody show in the 2020 income statement as income from this investment

Answers

Answer:

The Total amount is shown in the income statement $34,240

Explanation:

The computation of the amount that should be presented in the 2020 income statement is shown below:

Dividend collected by Howdy Doody corporation (18% of $68,000) $12,240

rise in Fair value of Stock credited to the income statement ($74,000 - $52,000) $22,000

The Total amount is shown in the income statement $34,240

Striker Company estimates its expected cash receipts for the period to be $80,000 and its expected cash disbursements to be $70,000. The beginning cash balance for the period was $5,000. The management wants to maintain a minimum cash balance of $40,000. Knowledge Check 01 How much cash will the company need to borrow

Answers

Answer:

$25,000

Explanation:

Calculation for How much cash will the company need to borrow

Cash needed to borrow=$40,000 - (($80,000 - $70,000) + $5,000).

Cash needed to borrow=$40,000+$10,000-$5,000

Cash needed to borrow=$25,000

Therefore How much cash will the company need to borrow is $25,000

Joe Corporation produces and sells two products. In the most recent month, Product C90B had sales of $19,950 and variable expenses of $5,985. Product Y45E had sales of $26,190 and variable expenses of $10,476. The fixed expenses of the entire company were $17,000. If the sales mix were to shift toward Product C90B with total dollar sales remaining constant, the overall break-even point for the entire company:

Answers

Answer:

Decrease

Explanation:

Calculation to determine overall break-even point for the entire company

Contribution margin for C90B = ($19,950-

$5,985)/$19,950

Contribution margin for C90B = 70%

Contribution margin for Y45E =( $26,190- $10,476)/$26,190

Contribution margin for Y45E= 60%

Therefore Based on the above calculation if the sales mix were to shift toward Product C90B with total dollar sales remaining constant, the overall break-even point for the entire company

Would DECREASE reason been that C90B have more contribution margin ratio of 70% compare to Y45E which had contribution margin ratio of 60%

Ursula, a conventional advertising manager, allocates a sizeable amount of funds toward advertising budgets. She is primarily concerned with the sales figures at the end of every quarter and calculates return on investment for her company's product portfolio. Based on these characteristics, which of the following approaches to advertising does Ursula follow?
a. The marketing management approach
b. The generalist viewpoint
c. The specialist viewpoint
d. The consumer attrition perspective

Answers

Answer:

b. The generalist viewpoint

Explanation:

From the question we are informed about Ursula, a conventional advertising manager, allocates a sizeable amount of funds toward advertising budgets. She is primarily concerned with the sales figures at the end of every quarter and calculates return on investment for her company's product portfolio. Based on these characteristics, the approaches to advertising Ursula followed was the generalist viewpoint. Generalist can be regarded as social workers which view problems from context, and they combine some practice techniques that are best fit the situation, so some implement skills needed to intervene can be made available. They are available for well being of the clients since they knows problems can develop at any level of daily living.

Finch Modems has excess production capacity and is considering the possibility of making and selling paging equipment. The following estimates are based on a production and sales volume of 1,600 pagers. Unit-level manufacturing costs are expected to be $26. Sales commissions will be established at $1.60 per unit. The current facility-level costs, including depreciation on manufacturing equipment ($66,000), rent on the manufacturing facility ($56,000), depreciation on the administrative equipment ($13,800), and other fixed administrative expenses ($74,950), will not be affected by the production of the pagers. The chief accountant has decided to allocate the facility-level costs to the existing product (modems) and to the new product (pagers) on the basis of the number of units of product made (i.e., 5,600 modems and 1,600 pagers). Required a. Determine the per-unit cost of making and selling 1,600 pagers. (Do not round intermediate calculations. Round your answer to 3 decimal places.) b. Assuming the pagers could be sold at a price of $40 each, should Finch make the pagers

Answers

Answer:

a). Per unit cost = $ 159.31

b). Yes, Finch Modems should make the pagers.

Explanation:

a). Facility level cost proposed to be allocated to the pager line

[tex]$=\frac{1600}{5600+1600} \times (66,000+56,000+13,800+74,950)$[/tex]

= 0.22 + 210750

= $ 210750.22

Facility cost per unit of pager = [tex]$\frac{210750.22}{1600}$[/tex] = $ 131.71

Cost per unit of pager = $ 26 + $ 1.60 + $ 131.71

                                     = $ 159.31

b). At the selling price of $ 40 per unit, the pager line will result in an operational loss, the profit for the company as a whole will increase if it decides to manufacture the pagers.

Contribution margin per unit of pager = $ 40 - ( $ 26 + $ 1.60)

                                                               = $ 15.6

Total contribution margin per unit of pager = 1600 x $ 15.6

                                                                        = $ 24,960

The net operating income for the company would increase by $ 24.960 if the pagers are added to its product portfolio.

Hence Finch Modems should make the pagers.

What are some possible explanations for why these loans are popular despite the fact that they create a cycle of debt for many borrowers?

Answers

The loan that created a habit was the $55 fee when asking for an extension . Some possible explanations for this cycle is when a borrower would rather pay $55 than what we're asking.

Identify which situation will lead to a fall in the net exports.

a.
More government spending than taxation

b.
More taxation than government spending

c.
More exports than imports

d.
More imports than exports
Help Fast please ​

Answers

b????????????????????????

Answer:

Use the drop-down menus to answer the questions.

In this circular flow mode, what does the letter A present?

✔ financial sector

What does the letter B represent?

✔ government sector

What does the letter C represent?

✔ foreign sector

What does the letter D represent?

✔ leakages

Explanation:

got it right on edge

Etonic Inc. is considering an investment of $369,000 in an asset with an economic life of 5 years. The firm estimates that the nominal annual cash revenues and expenses at the end of the first year will be $249,000 and $74,000, respectively. Both revenues and expenses will grow thereafter at the annual inflation rate of 2 percent. Etonic will use the straight-line method to depreciate its asset to zero over five years. The salvage value of the asset is estimated to be $49,000 in nominal terms at that time. The one-time net working capital investment of $12,000 is required immediately and will be recovered at the end of the project. All corporate cash flows are subject to a 39 percent tax rate. What is the project’s total nominal cash flow from assets for each year?

Answers

Answer:

annual increase in revenues = $249,000 - $74,000 = $175,000

then they grow by 2% per year

depreciable value = $369,000 - $49,000 = $320,000

depreciation expense per year = $320,000 / 5 = $64,000

initial investment = $369,000 + $12,000 = $381,000

corporate tax rate = 39%

cash flow year 0 = -$381,000

cash flow year 1 = [($175,000 - $64,000) x (1 - 39%)] + $64,000 = $131,710

cash flow year 2 = [($178,500 - $64,000) x (1 - 39%)] + $64,000 = $133,845

cash flow year 3 = [($182,070 - $64,000) x (1 - 39%)] + $64,000 = $136,023

cash flow year 4 = [($189,426 - $64,000) x (1 - 39%)] + $64,000 = $140,510

cash flow year 5 = [($193,214 - $64,000) x (1 - 39%)] + $64,000 + $49,000 + $12,000 = $203,821

Holly comes into Matthew's bicycle shop to learn about the Easy Ride bicycle she saw in his newspaper ad. Matthew shows her the floor sample of the bicycle and says that it is designed to shift and brake more easily than her current model does. She decides to purchase one. Matthew gets a box from the back of the shop and sells it to her, stating that it contains the bicycle Holly wants. Based on his statements, which of the following is not an express warranty created by Matthew:

a. that the bike conforms to the floor sample he showed to Holly.
b. that the bike conforms to the highest industry safety standards.
c. that the bike conforms to his description of the Easy Ride.
d. that the bike conforms to his promise about the bicycle's shifting and braking ability.

Answers

Answer: b. that the bike conforms to the highest industry safety standards.

Explanation:

An express warranty simply refers to the agreement by a seller of a particular product to provide a replacement or repair for a product when it's faulty within a certain period of time.

Based on his statements in the question, the option that is not an express warranty created by Matthew is that the bike conforms to the highest industry safety standards.

Item8 4 points Time Remaining 44 minutes 36 seconds00:44:36 Item 8 Time Remaining 44 minutes 36 seconds00:44:36 Information for Kent Corp. for the year 2021: Reconciliation of pretax accounting income and taxable income: Pretax accounting income $ 180,000 Permanent differences (15,000 ) 165,000 Temporary difference-depreciation (12,000 ) Taxable income $ 153,000 Cumulative future taxable amounts all from depreciation temporary differences: As of December 31, 2020 $ 13,000 As of December 31, 2021 $ 25,000 The enacted tax rate was 25% for 2020 and thereafter. What should Kent report as the current portion of its income tax expense in the year 2021

Answers

Answer: $38,250

Explanation:

Current portion of tax is the amount of tax payable on the current taxable income:

= Taxable income * tax rate

= 153,000 * 25%

= $38,250

n the hybrid method is used to record the withdrawal of a partner, the partnershipMultiple Choicerevalues assets and liabilities and records goodwill to the continuing partner but not to the withdrawing partner.revalues liabilities but not assets, and no goodwill is recorded.can recognize goodwill but does not revalue assets and liabilities.revalues assets but not liabilities, and records goodwill to the continuing partner but not to the withdrawing partner.revalues assets and liabilities but does not record good

Answers

Answer:

revalues assets and liabilities but does not record goodwill.

Explanation:

A partnership can be defined as a type of business ownership in which two or more individuals come together to start up a business and share the profits made together.

When the hybrid method is used to record the withdrawal of a partner, the partnership revalues assets and liabilities but does not record goodwill.

On January 1, the company purchased equipment that cost $10,000. The equipment is expected to be worth about (or has a salvage value of) $1,000 at the end of its useful life in five years. The company uses straight-line depreciation. It has not recorded any adjustments relating to this equipment during the current year.

Required:
Complete the necessary December 31 journal entry.

Answers

Answer:

December 31

Debit : Depreciation   $1,800

Credit : Accumulated Depreciation $1,800

Explanation:

Straight line method charges a fixed amount of depreciation based on the formula :

Depreciation Expense = Cost - Salvage Value ÷ Estimated Useful Life

Depreciation Expense = ($10,000 - $1,000) ÷ 5 = $1,800

Hawley owned a Buick, and occasionally had work done on it at the Hoff Garage. One day he drove up with a flat tire, parked his car beside the garage, and called to Hoff that he had a flat tire and would be back in an hour. Hoff fixed the tire. Hawley refused to pay, saying that he had intended doing the job himself. (a) Was there a contract? Explain. (b) Suppose Hoff also adjusted the carburetor and straightened a fender. Could he recover for this? Explain

Answers

Answer:

A. Yes. Implicit contract

B. No he cannot

Explanation:

A. From what happened there seemed to be an implied contract between these two people. Although this contract was not done formally, given past situations, an implied contract was formed over time. Hoff felt hawley had dropped the car off for repair given that he usually did this. Hawley cannot make a case that he was going to fix it himself.

B. Hoff cannot recover for the carburetor or fender because the question did not say hawley asked him to do so. If he did it without consent then there is no recovery.

Psychologists have observed that: Multiple Choice once investors have made a loss, they become much more willing to take risks. investors tend to place too much faith in their ability to spot mispriced stocks. when forecasting the future, people tend to place too little weight on recent events. investors like stocks of companies whose names begin with letters that occur early in the alphabet.

Answers

Answer:

investors tend to place too much faith in their ability to spot mispriced stocks.

Explanation:

Risk management can be defined as the process of identifying, evaluating, analyzing and controlling potential threats or risks present in a business as an obstacle to its capital, revenues and profits. This ultimately implies that, risk management involves prioritizing course of action or potential threats in order to mitigate the risk that are likely to arise from such business decisions.

Psychologists have observed that investors tend to place too much faith in their ability to spot mispriced stocks.

This ultimately implies that, investors usually feel they can tell a mispriced stock caused by the behavior of market participants.

Explain the purposes of companies act​

Answers

Answer:

The purposes of the Act and King 111 are, inter alia, to promote compliance with the Bill of Rights as provided for in the Constitution in the application of company law, to encourage transparency and high standards of corporate governance and provide for the balancing of rights and obligations of shareholders

The Companies Act guides the method of incorporation, registration, and management of companies.

What is the Companies Act?

The Companies Act is a legislation that regulates how corporations, investors, shareholders, employees, creditors etc can operate in the country's territory.

Some purpose of the Companies Act in every country includes:

provides guide for incorporation, registration, organisation and management of companies,states the level of capitalization of profit companies,provide registration guides for offices of foreign companies doing business etc

Read more about Companies Act

brainly.com/question/489456

Rudyard Corporation had 110,000 shares of common stock and 11,000 shares of 7%, $100 par convertible preferred stock outstanding during the year. Net income for the year was $420,000 and dividends were paid to both common and preferred shareholders. Rudyard's effective tax rate is 25%. Each share of preferred stock is convertible into four shares of common stock. What is Rudyard's diluted EPS (rounded)

Answers

Answer:

$2.73

Explanation:

Diluted Earnings Per Share = Earnings Attributed to Common Stockholders ÷ Weighted Average Number of Common Stockholders Outstanding

where,

Earnings Attributed to Common Stockholders = $420,000

and

Weighted Average Number of Common Stockholders Outstanding = 110,000 + (11,000 x 4) = 154,000

therefore,

Diluted Earnings Per Share = $420,000 ÷ 154,000 = $2.73

Conclusion

Rudyard's diluted EPS is $2.73

Lauer Corporation uses the periodic inventory system and has provided the following information about one of its laptop computers: Date Transaction Number of Units Cost per Unit 1/1 100 $ 800 5/5 Purchase 200 $ 900 8/10 Purchase 300 $ 1,000 10/15 Purchase 200 $ 1,100 During the year, Lauer sold 750 laptop computers. What was cost of goods sold using the LIFO cost flow assumption

Answers

Answer:

$740,000

Explanation:

LIFO assumes that the recent goods bought will be sold first. The Cost of Goods Sold is then calculated on the cost of the recent goods bought.

Cost of Goods Sold = 200 x $1,100 + 300 x $1,000 + 200 x $900 + 50 x $800

                                  = $740,000

Therefore,

Cost of goods sold using the LIFO is $740,000.

Kendra Enterprises has never paid a dividend. Free cash flow is projected to be $80,000 and $100,000 for the next 2 years, respectively; after the second year, FCF is expected to grow at a constant rate of 5%. The company's weighted average cost of capital is 16%. What is the terminal, or horizon, value of operations? (Hint: Find the value of all free cash flows beyond Year 2 discounted back to Year 2.) Round your answer to the nearest cent. $ Calculate the value of Kendra's operations. Do not round intermediate calculations. Round your answer to the nearest cent. $

Answers

Answer:

$856,376.30

Explanation:

What is the terminal, or horizon, value of operations?

2 years, FCF 1 = 80,000, FCFC 2 = 100,000, Growth rate= 5%, WACC = 16%

==> 100,000*(1+0.05)/(0.16-0.05)

==> 100,000*(1.05/0.11)

==> 100,000*(9.545454(

==> 954,545

Calculating the value of Kendra's operations.

Years  Cash-flows   PVF at 16%    Present value

1           800,000       0.86206         68964.80

2          105,000        0.74316           78031.80

2          954,545        0.74316           709379.70

            Total value                           856,376.30

Different compounding periods, are used for different types of investments. In order to properly compare investments or loans with different compounding periods, we need to put them on a common basis. In order to do this, you need to understand the difference between the nominal interest rate (INOM) and the effective annual rate (EAR). The ____________ interest rate is quoted by borrowers and lenders, and it is also called the annual percentage rate (APR). If the compounding periods for different securities is the same, then you -Select- use the APR for comparison. If the securities have different compounding periods, then the __________ must be used for comparison.Here, M is the number of compounding periods per year and INOM/M is equal to the periodic rate (IPER). If a loan or investment uses ____________ compounding, then the nominal interest rate is also its effective annual rate. However, if compounding occurs more than once a year, EAR is _____________ INOM.

Answers

Answer:

Nominal

EAR

annual

higher than

Explanation:

The Nominal interest rate is quoted by borrowers and lenders, and it is also called the annual percentage rate (APR).

If the securities have different compounding periods, then the EAR must be used for comparison.

If a loan or investment uses annual compounding, then the nominal interest rate is also its effective annual rate.

However, if compounding occurs more than once a year, EAR is higher than INOM.

Steve and Craig have been shipwrecked on a deserted island in the South Pacific. Their economic activity consists of either gathering pineapples or fishing. We know Steve can catch four fish in one hour or harvest two baskets of pineapples. In the same time Craig can reel in two fish or harvest two baskets of pineapples. Assume Craig and Steve both operate on straight-line production possibilities curves. What is Steve's opportunity cost of producing a basket of pineapples

Answers

Answer:

His opportunity cost of a basket of pineapples is 2 fish

Explanation:

Opportunity cost is defined as the forgone alternative that a person must make when he makes a decision to do something.

So in economics apart from the cost of a product being purchased there is also consideration of the alternative that was ignored.

In the given scenario there are two activities they undertake. That is gathering pineapples or fishing.

Steve can either catch four fish or gather two baskets of pineapples in one hour.

This can be simplified as:

2 baskets of pineapples ÷ 4 fish = 1 basket of pineapples per 2 fish

So if Steve gathers 1 basket of pineapples he is letting go of opportunity to get 2 fishes

what is the difference between capital and drawings ?​

Answers

Capital is what someone invested in the business while drawings are the withdrawals made by the owner of the business

Plz mark as brainleast plzzz

Presented below is information related to Shamrock Corp., which sells merchandise with terms 2/10, net 60. Shamrock Corp. records its sales and receivables net. July 1 Shamrock Corp. sold to Warren Harding Co. merchandise having a sales price of $15,000. 5 Accounts receivable of $14,300 (gross) are factored with Andrew Jackson Credit Corp. without recourse at a financing charge of 9%. Cash is received for the proceeds; collections are handled by the finance company. (These accounts were all past the discount period.) 9 Specific accounts receivable of $14,300 (gross) are pledged to Alf Landon Credit Corp. as security for a loan of $6,500 at a finance charge of 6% of the amount of the loan. The finance company will make the collections. (All the accounts receivable are past the discount period.) Dec. 29 Warren Harding Co. notifies Shamrock that it is bankrupt and will pay only 10% of its account. Give the entry to write off the uncollectible balance using the allowance method. (Note: First record the increase in the receivable on July 11 when the discount period passed.)

Answers

Answer:

Shamrock Corp.

Entry to write off the uncollectible balance of Warren Harding Co.:

Debit Allowance for Uncollectible accounts $13,500

Credit Accounts Receivable $13,500

To write off the uncollectible account.

Explanation:

a) Data and Calculations:

Credit terms = 2/10, net 60.  This means that 2% discount is allowed to each customer for making payment within 10 days and the longest credit is 60 days.

Sales to Warren Harding Co = $15,000

Amount debited to Accounts Receivable = 14,700 ($15,000 * 98%)

Amount paid by Warren (10%) = $1,500

Amount to be written off as uncollectible = $13,500

Discount of $300 will be reversed with a debit to the Accounts Receivable and a credit to Discount Allowed (since the Shamrock Corp. records its sales and receivables net.)

Cash of $1,500 will be debited and Accounts Receivable credited to record the 10% of $15,000 cash receipt from Warren Harding Co.  The remaining amount, which is $13,500 will be written off with a debit to Allowance for Uncollectible accounts and a credit to Accounts Receivable.

Solving for dominant strategies and the Nash equilibrium Suppose Darnell and Eleanor are playing a game in which both must simultaneously choose the action Left or Right. The payoff matrix that follows shows the payoff each person will earn as a function of both of their choices. For example, the lower-right cell shows that if Darnell chooses Right and Eleanor chooses Right, Darnell will receive a payoff of 5 and Eleanor will receive a payoff of 1.
Eleanor Left Right
Left 6,6 6,3
Darnell Right 4,3 5,5
The only dominant strategy in this game is for______ to_______ choose.
The outcome reflecting the unique Nash equilibrium in this game is as follows: Darnell chooses_______ and Eleanor chooses_______.

Answers

Answer:

Best response for Eleanor

If Darnell chooses left, Eleanor would have to choose Left as well so that Eleanor can make a payoff of 6.

If Darnell chooses right, Eleanor would have to choose right as well to make a payoff of 5.

Best response for Darnell.

If Eleanor chooses left, Darnell would choose Left as well to make a payoff of 6.

If Eleanor chooses right, Darnell would still chose Left so as to make the same payoff of 6.

The only dominant strategy in this game is for Darnell to choose Left.

This is the dominant strategy because it is the best strategy regardless of the action of Eleanor.

The outcome reflecting the unique Nash equilibrium in this game is as follows: Darnell chooses Left and Eleanor chooses Left.

Darnell would always choose Left as this is the dominant strategy. Eleanor would therefore choose Left as well to make a payoff of 6.

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