Swifty Corporation is constructing a building. Construction began on January 1 and was completed on December 31. Expenditures were $6380000 on March 1, $5270000 on June 1, and $8350000 on December 31. Swifty Corporation borrowed $3240000 on January 1 on a 5-year, 12% note to help finance construction of the building. In addition, the company had outstanding all year a 10%, 3-year, $6380000 note payable and an 11%, 4-year, $12650000 note payable. What is the actual interest for Swifty Corporation

Answers

Answer 1

Answer:

Swifty Corporation

The actual interest for Swifty Corporation is:

$2,418,300

Explanation:

a) Data and Calculations:

Expenditures were

on March 1,          $6,380,000

on June 1,            $5,270,000

on December 31 $8,350,000

Borrowings:

on January 1 on a 5-year, 12% note = $3,240,000  Interest =   $388,800

Note payable, 10%, 3-year =                $6,380,000  Interest =  $638,000

Note payable, 11%, 4-year =               $12,650,000  Interest = $1,391,500

Total interest for Swifty Corporation = $2,418,300

b) Computation of interests:

12% note = $3,240,000 * 12% = $388,800

10% note = $6,380,000 * 10% = $638,000

11% note = $12,650,000 * 11% = $1,391,500


Related Questions

A granary allocates the cost of unprocessed wheat to the production of feed, flour, and starch. For the current period, unprocessed wheat was purchased for $320,000, and the following quantities of product and sales revenues were produced. Product Pounds Price per pound Feed 100,000 $ 1.60 Flour 72,000 2.50 Starch 40,000 1.50 How much of the $320,000 cost should be allocated to flour if the value basis is used

Answers

Answer:

the cost that should be allocated to flour is $144,000

Explanation:

The computation is shown below:

Particulars    Total value

Feed       (100,000 × $1.60)  = $160,000

Flour        (72,000 × $2.50) = $180,000

Starch      (40,000 × $1.50) = $60,000

Total        $400,000

Now the allocation made to flour is

= $180,000 ÷ $400,000 × $320,000

= $144,000

Hence, the cost that should be allocated to flour is $144,000

Compute the PV of the interest tax shields generated by the following three debt issues. In each case the debt is risk free while the corporate tax rate is 35%. a) A $1,000 one-year loan at the risk-free rate of 8%. b) A five-year loan of $1,000 at the risk-free rate of 8%. Assume interest is paid annually while the principal is paid back at maturity. c) A $1,000 debt perpetuity at the risk-free rate of 7%.

Answers

Answer:

a. Present value of tax shield = $25.93

b. Present value of tax shield = $111.80

c. Tax shield = $350

Explanation:

a. Tax shield =  Loan * rate * tax rate

Tax shield = 1,000 * 8% * 35%

Tax shield = $28

Present value of tax shield = 28 / (1+8%)

Present value of tax shield = 28 / 1.08

Present value of tax shield = 25.92592593

Present value of tax shield = $25.93

b. Tax shield each year = 28

Present value of tax shield = 28 / (1+8%)^1 + 28 / (1+8%)^2 + 28 / (1+8%)^3 + 28 / (1+8%)^4 + 28 / (1+8%)^5

Present value of tax shield = 28/1.08  + 28/1.1664 + 28/1.25971 + 28/1.36049 + 28/1.46933

Present value of tax shield = 111.795875652

Present value of tax shield = $111.80

c. Tax shield = Perpetuity * tax rate

Tax shield = 1000 * 35%

Tax shield = $350

Oscar makes purchases of an existing product (X) such that the marginal utility of the last unit he consumes is 10 utils and the price is $5. He also tries a new product (Y) and the marginal utility of the last unit he consumes is 8 utils and the price is $1. The equal marginal principle suggests that Oscar should rev: 04_09_2018 Multiple Choice increase his consumption of product Y and decrease his consumption of product X.

Answers

Answer:

INCREASE in Consumption of product Y

DECREASE in Consumption of product X

Explanation:

Based on the information given we were told that the already existing product (X) has a marginal utility of 10 utils as well as the price of the amounts of $5 while the new product (Y) has a marginal utility of 8 utils as well as the price of the amounts of $1 which means that PRODUCT Y marginal utility and price is lower than that of PRODUCT X marginal utility and price.

Therefore equal marginal principle suggests that Oscar should INCREASE his consumption of product Y and DECREASE his consumption of product X reason been that product Y has a lower marginal utility of 8 utils and the price of the amounts of $1 which means that his consumption of Product Y has to be INCREASED while product X on the other has a higher marginal utility 10 utils as well as the price of the amounts of $5 which means that his Consumption of Product X has to DECREASED.

Proponents of rational expectations argued that the sacrifice ratio:______.a. could be high because people might adjust their expectations quickly if they found anti-inflation policy credible. b. could be low because people might adjust their expectations quickly if they found anti-inflation policy credible. c. could be low because it was rational for people not to immediately change their expectations. d. could be high because it was rational for people not to immediately change their expectations.

Answers

Answer:

b. could be low because people might adjust their expectations quickly if they found anti-inflation policy credible

Explanation:

In the given situation, it is mentioned that the rational expectations proponets said that the sacrified ratio would be lesser as the people wants to adjust their expectations in a fastest way in the case when they found that the anti-inflation policy is credible

Therefore as per the given situation, the option b is correct

A retail store has three departments, S, T, and U, and does general advertising that benefits all departments. Advertising expense totaled $47,000 for the year, and departmental sales were as follows. Allocate advertising expense to Department T based on departmental sales.
Department S $109,000
Department T 218,850
Department U 142,150
Total 470,000
a) $47,000.
b) $21,885.
c) $10,900.
d) $16,567.
e) $13,900.

Answers

Answer:

Allocated advertising = $21,885

Explanation:

Giving the following information:

Advertising expense= $47,000

Sales:

Department S $109,000

Department T 218,850

Department U 142,150

Total 470,000

First, we need to calculate the proportion of sales of Department T:

Sales proportion Department T= 218,850 / 470,000= 0.4656

Now, we can allocate advertising costs:

Allocated advertising = 47,000*0.4656

Allocated advertising = $21,884

Jamie is single. In 2020, she reported $108,000 of taxable income, including a long-term capital gain of $5,800. What is her gross tax liability? (Round your answer to the nearest whole dollar amount.) (Use the tax rate schedules, long-term capital gains tax brackets.)
a. $19.478
b. $20143
c. $18,728
d. 516 200

Answers

Answer:

$19,478

Explanation:

Computation of tax liability

i. Total income excluding LTC gain = 108,000 - 5,800 = 102,200

ii. Tax on 102,200 as per single tax schedule = 14605.5+((102200-85525)*24%) = 18607.50

iii. Tax on LTC gain at 15% = 5800 * 15% = 870

So, Gross Tax liability = $18607.50 + $870 = $19477.50 = $19,478

Note: As per Long term capital gain schedule

what are the three basic types of issues that arise in business finance?​

Answers

Answer:

Capital Budgeting, Capital Structure Decisions, and working Capital Management.

Suppose that you are an economic-policy advisor. Environmental groups are pressuring you to implement the highest-possible carbon tax while industry groups are pressuring you to implement no carbon tax at all. Both argue that their position makes more sense economically. In fact, the most efficient tax level is: Group of answer choices a tax equal to the social cost. a tax equal to the external cost. the highest possible tax. no tax at all.

Answers

Answer: a tax equal to the external cost.

Explanation:

The most efficient taxes are those that will be equal to the external cost of production that a company is imposing on the environment. This means in effect that a company is paying for the pollution it is inflicting on the environment.

Companies polluting less would pay less and those polluting more would pay more. This is the logic of a tax equal to the external cost.

Marie is expected to receive $25,000 at the end of 7 years. If the interest rate is 10% per year, how much is it worth at the end of 10 years?

Answers

The answer is $33,275

Haas Enterprise Inc. has outstanding 30,000 shares of $50 par value, 6% preferred stock and 70,000 shares of $1 par value common stock. During its first three years in business, it declared and paid no cash dividends in the first year, $310,000 in the second year, and $90,000 in the third year. (a) If the preferred stock is cumulative, determine the total amount of cash dividends paid to each class of stock in each of the three years.

Answers

Answer:

Year 1

Preferred stock $0

Common stock $0

Year 2:

preferred stock  $180,000

common stock $130,000

Year 3:

Preferred stock $90,0000

Common stock nil

Explanation:

The fact that preferred stock is cumulative means that dividends left unpaid in years when no dividends were declared would be paid in subsequent years.

annual preferred stock dividends=30,000*$50*6%=$90,000

No dividends  were declared in year 1, hence no dividends were paid

In year 2  $310,000 of dividends were declared

Dividends paid to preferred stock in year 2=$90,000+$90,000=$180,000(for both first year and second year)

common stock dividends in year 2=$310,000-$180,000=$130,000

In year 3 the dividends of $90,000 declared would be paid to preferred stock

U.S. firms, their foreign subsidiaries, or foreign firms that are licensees of U.S. technology cannot sell a product to a country in which the sale is considered by the U.S. government to affect the Group of answer choices overall balance of payments of the United States. competitive balance of free competition inside the U.S. national security of the United States. competitive balance of world trade. relationship of the U.S. with the world community.

Answers

Answer:

national security of the United States

Explanation:

In the case when the U.S firms, their foreign subsidiaries that have taken the license of United states to not sell the products to a country in which the considered thing is sale due to which it impact the united stated national security as these trade could be prevented because of the concern related to the national security

hence, the above is the correct option

Thus, the same is to be considered

1. Depreciation expense was $17,500. 2. Dividends declared and paid were $20,000. 3. During the year equipment was sold for $8,500 cash. This equipment cost $18,000 originally and had accumulated depreciation of $9,500 at the time of sale. Prepare a statement of cash flows using the indirect method. (Show amounts that decrease cash flow with either a - sign e.g. -15,000 or in parenthesis e.g. (15,000).)

Answers

Answer:

the question is incomplete since the net income is missing, so I looked for a similar question and found the attached images.

Statement of Cash flows

For the Year ended December 31, 2017

Cash flow from operating activities

Net income                                                                $32,000

Adjustments to net income:

Depreciation expense $17,500Increase in accounts payable $4,000Increase in accounts receivable ($6,000)Increase in inventory ($8,000)Decrease in taxes payable ($1,000)                 $6,500

Cash flow from operating activities                         $38,500

Cash flow from investing activities

Sale of equipment                                                      $8,500

Cash flow from financing activities

Issuance of common stocks                                     $4,000

Dividends paid                                                       ($20,000)

Decrease in bonds payable                                   ($16,000)

Cash flow from financing activities                       ($32,000)

Net increase in cash position                                 $15,000

Beginning cash balance                                         $20,000

Ending cash balance                                              $35,000

BlueInk Corporation's accumulated depreciation increased by $14,000, while parents decreased by $3,875 between consecutive balance sheet dates. There were no purchases or sales of depreciable or intangible assets during the year. In addition, the income statement showed a loss on sale of land of $1,950. Accounts receivable increased $6,320, inventory decreased $3,125, prepaid expenses decreased $720, and account payable increased $2,760. Reconcile a net income of $55,000 to net cash flow from operating activities.

Answers

Answer:

$69,285

Explanation:

Reconcilation of the net income of net cash flow from operating activities.

Cash flow from operating activities

Net income $55,000

Adjustments made to reconcile:

Add: Depreciation expense $14,000

Less Increase in account receivable ($6,320)

Add Decrease in inventory $3,125

Add Decrease in prepaid expense $720

Add Increase in account payable $2,760

Net cash flow from operating activities $69,285

Therefore the net income of net cash flow from operating activities will be $69,285

OKRs were naturally integrated into the management of MyFitnessPal. A successful innovation to the OKR system made by Mike Lee was to match objectives to people rather than match people to objectives.
A. True
B. False

Answers

Answer:

A. True

Explanation:

Since in the question it is mentioned that QkR is naturally integrated into the MyFitnessPal management. Also the innovation would become the successful when the objectives are matches according to the people instead matching  the people to objectives as in this the people are aligned and understand what the firm wants that they work like this

Therefore the given statement is true

Assuming a company has no other funding sources other than debt and common equity, what is the difference between enterprise value and equity value?

Answers

Answer:

eat potato bitc 1234567890

what is the fullform of MAN

Answers

Answer:

hope help to u

Explanation:

Metropolitian Area Network

Answer:

metropolitian area network

When people who earn higher incomes pay higher taxes, this represents what role of government?


a supervisory body

one that reallocates income

an entrepreneurship

a source of public good

Answers

Answer:

one that reallocates income

Amazon's start of rapid delivery services in some U.S. cities is an example of which type of strategy?

Answers

Answer:

??????????????????????????

Forward integration I think :)

What are examples of professional organizations? Check all that apply.

Answers

Answer:

AABB (formerly American Association of Blood Banks)

Academy of International Business (AIB)

Academy of Management (AOM)

American Institute of Certified Public Accountants (AICPA)

Association for the Advancement of Cost Engineering (AACE International)

Association for Computing Machinery (ACM)

Why do you think
Relationship skills are
important when you own a
business?

Answers

relationship skills are important when you own a business because you know how to communicate.

Cutting down on costs by earning an Associate’s degree first and then transferring to a four-year college or university can be done by going to what type of higher education institution?
A local community college.
A trade school.
A specialized training program.
Both b and c are correct.

Answers

Answer:

[tex]\boxed {\boxed {\sf A. \ Local \ community \ college}}[/tex]

Explanation:

Local community colleges are a great option because they provide a foundation of education. They offer courses that are equivalent to a four-year college/university's, but at much lower costs. This type of education allows you to earn a 2 year Associate's degree.

You can decide your path after, but many people choose to transfer to another four-year college/university. When they transfer, the 2 years at the community college counts as 2 years at the chosen institution, so they enter as a junior.

Trade schools and training programs offer valuable education, but typically not Associate's degrees.

So, the best answer is choice A. Local community college

Answer:

A local community college.

Explanation:

Which of the following is not a characteristic of an organizational objective?
specific
attainable
Long-term

Answers

Answer: Long-term

Explanation: If you look at your smart goal longterm is not in there

The characteristics of organizational objective includes that the organizational objective is specific and attainable. Option C is correct.

What is Organizational objective?

Organizational objectives are defined as the short-term and medium-term scores that a company wants to achieve.

The improvement of organizational logical argument and the distribution of organizational resources will be heavily influenced by the goals of the company.

The organizational objectives are attainable and specific, and it works only with the short term time period.

Therefore, option C is correct.

Learn more about the Organizational objective, refer to:
https://brainly.com/question/8206284

#SPJ2

Merger Co. has 10 employees, each of whom earns $2,000 per month and has been employed since January 1. FICA Social Security taxes are 6.2% of the first $128,400 paid to each employee. and FICA Medicare taxes are 1.45% of gross pay. FUTA taxes are 0.6% and SUTA taxes are 5.4% of the first $7,000 paid to each employee.
Required:
Prepare the March 31 journal entry to record the March payroll taxes expenses.

Answers

Answer: Please see answer in explanation column

Explanation:

Journal To record the employer's payroll taxes Expense on March 31st by Merger Co.

Date Account Titles and Explanations Debit             Credit

Mar. 31 Payroll Tax Expenses                 $2,730  

   

FICA - Social Security Taxes Payable                                        $1,240

 FICA - Medicare Taxes  Payable                                                $290

  Federal Unemployment Taxes Payable                                    $120

  State Unemployment Taxes Payable                                         $1,080

Calculation:

  FICA - Social Security Taxes Payable= 6.2 %  x 2000 x 10 employees

= $1,240

 FICA - Medicare Taxes Payable=1.45% x 2000 x 10 employees

=$290

 Federal Unemployment Taxes Payable=0.6% x 2000 x 10 employees

=$120

State Unemployment Taxes Payable=5.4% x 2000 x 10 employees

=$1.080

Payroll Tax Expenses= FICA - Social Security Taxes Payable +  FICA - Medicare Taxes payable + Federal Unemployment Taxes payable +State Unemployment Taxes=  $1,240 + $290 + $120 + $1,080 =$2,730

With current technology, suppose a firm is producing 800 loaves of banana bread daily. Also assume that the least-cost combination of resources in producing those loaves is 5 units of labor, 5 units of land, 4 units of capital, and 1 unit of entrepreneurial ability, selling at prices of $40, $60, $60, and $20 per unit, respectively.
a. If the firm can sell these 800 units at $1 per unit, will it continue to produce banana bread?
b. What is the firm's total revenue?
c. What is the firm's total cost?
d. What is the firm's profit or loss?

Answers

Answer:

a. Since a profit of $40 is being made as obtained in part d, the firm will continue to produce banana bread.

b. Firm's total revenue is $800.

c. Firm's total cost is $760.

d. Firm's profit is $40.

Explanation:

a. If the firm can sell these 800 units at $1 per unit, will it continue to produce banana bread?

The decision criteria is to continue to produce if profit is being made or stop to produce if loss is being incured.

Since a profit of $40 is being made as obtained in part d, the firm will continue to produce banana bread.

b. What is the firm's total revenue?

Total revenue = Selling price per unit * Sales unit = $1 * 800 = $800

c. What is the firm's total cost?

This can be calculated as follows:

Cost of labor = Unit of labor * Unit labor cost = 5 * $40 = $200

Cost of land = Unit of land * Unit land cost = 5 * $60 = $300

Cost of capital = Unit of capital * Unit capital cost = 4 * $60 = $240

Cost of entrepreneurial ability = Unit of entrepreneurial ability * Unit entrepreneurial ability cost = 1 * $20 = $20

Total cost = Cost of labor + Cost of land + Cost of capital + Cost of entrepreneurial ability = $200 + $300 + $240 + $20 = $760

d. What is the firm's profit or loss?

Profit (loss) = Total revenue - Total cost = $800 - $760 = $40

Bantam company calculated its net income to be $77,600 based on the unadjusted trial balance. The following adjusting entries were then made for: Salaries and wages owed but not yet paid of $795. Interest earned but not received from investments of $755. Prepaid insurance premiums amounting to $555 have expired. Deferred revenue in the amount of $755 has now been earned. Required: Determine the amount of net income (loss) that will be reported after the adjustments are recorded.

Answers

Answer:

$77,760

Explanation:

After adjustment items of expenses will be deducted from the Net income, and items of income will be added to the net income.

Item of expenses = unpaid salary + Prepaid insurance (Expired)

Item of income = Interest earned + revenue

Net income after deduction = 77,600 - 795 - 555 + 755 + 755

Net income after deduction = $77,760

Assume that the accounts receivable (in millions) were $1,308 at the beginning of
1. Compute the accounts receivable turnover for Year 2 and Year 1. Round to two decima
Best Buy, Media Play,
Buy reported the following (in millions):
Sales
Accounts receivable at end of year
fiscal Year 1.
Year 2
$39,528
1,162
Year 1
$40,339
1,280
places.
2. Compute the days' sales in receivables at the end of Year 2 and Year 1. Use 365 dans
and round to one decimal place.
3.
What conclusions can be drawn from (1) and (2) regarding Best Buys
efficiency in collecting receivables?
4.
What assumption did we make about sales for the Best Buy ratio computa-
tions that might distort the ratios and therefore cause the ratios not to be comparable
for Year 2 and Year 1?

Answers

Answer:

hhhhhhhhhhhhhhhhggggggg

The following data has been provided for Hisjum631 Corporation for the period below:_______.
Return on investment 22 %
Average operating assets $ 40,000
Minimum required rate of return 16 %
What is the residual income for Hisjum631 for the period (closest to)?

Answers

Answer:

$2,400

Explanation:

Calculation for the residual income for Hisjum631 for the period

First step is to calculate the ROI Using this formula

ROI = Net operating income ÷ Average operating assets

Let plug in the formula

0.22 = Net operating income ÷ $40,000

Net operating income = 0.22× $40,000

Net operating income = $8,800

Now let calculate the Residual income using this formula

Residual income = Net operating income − (Average operating assets × Minimum required rate of return)

Let plug in the formula

Residual income= $8,800 − ($40,000 × 0.16)

Residual income= $8,800 − $6,400

Residual income= $2,400

Therefore the residual income for Hisjum631 for the period (closest to) $2,400

Which statement about the role of white papers in business solutions is true? Multiple Choice They directly address a customer's needs by minimizing click-away. They help a customer solve a problem without promoting a particular company's products. They are regularly updated websites, written in an informal and conversational style. They have the promotional objectives of brand positioning. They are very effective in building customers' trust when a subjective tone is used.

Answers

Answer: They help a customer solve a problem without promoting a particular company's products

Explanation:

White paper is simply refered to as an authoritative report that is used in order to addresses certain issues that are deemed to be vital and also provide solution to such issues.

White papers gives awareness regarding particular products and it helps customer solve a problem without promoting a particular company's products.

Computer user support Is another narme for:
A. Customer service
B. Technical support
C. Network support
D. Information security

Answers

Answer: Technical support

Explanation: Computer user support, knows also as technical support, is responsible for providing help and support to individuals and organizations using computers and various equipment. They respond through phone calls and also through emails, in order to provide a service so that it is available in different ways for its users.  In various situations, it is necessary for the support technician to make a visit as there are situations that cannot be done through calls or emails.

In the month of March, Ivanhoe Salon services 550 clients at an average price of $150. During the month, fixed costs were $26,880 and variable costs were 60% of sales. (a) Determine the total contribution margin in dollars, the per unit contribution margin, and the contribution margin ratio. Contribution margin in dollars $enter the contribution margin amount in dollars Contribution margin per unit $enter the contribution margin per unit amount in dollars Contribution margin ratio

Answers

Answer and Explanation:

The computation is shown below:

a. Total sales is

= 550 clients × $150

= $82,500

Variable costs is

= 60% of sales

= 60% × $82,500

= $49,500

Now

Contribution margin is

= total sales - variable costs

= $82,500 - $49,500

= $33,000

and, Contribution margin per unit is

= contribution margin ÷ total units

= $33,000 ÷ 550

= $60

And,

Contribution margin ratio is

= contribution margin ÷ total sales

= $33,000  ÷ $82,500

= 40%

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