The Murdock Corporation reported the following balance sheet data for 2021 and 2020:
2021 2020
Cash $98,465 $34,355
Available-for-sale debt
securities (not cash
equivalents) 25,000 104,000
Accounts receivable 99,000 85,350
Inventory 184,000 162,100
Prepaid insurance 3,210 3,900
Land, buildings, and
equipment 1,288,000 1,144,000
Accumulated depreciation (629,000 ) (591,000 )
Total assets $1,068,675 $942,705
Accounts payable $93,440 $167,670
Salaries payable 27,600 34,000
Notes payable (current) 42,100 94,000
Bonds payable 219,000 0
Common stock 300,000 300,000
Retained earnings 386,535 347,035
Total liabilities and
shareholders' equity $1,068,675 $942,705
Additional information for 2021:
(1) Sold available-for-sale debt securities costing $79,000 for $85,400.
(2) Equipment costing $20,000 with a book value of $6,900 was sold for $8,850.
(3) Issued 6% bonds payable at face value, $219,000.
(4) Purchased new equipment for $164,000 cash.
(5) Paid cash dividends of $29,500.
(6) Net income was $69,000.
Required:
Prepare a statement of cash flows for 2016 in good form using the indirect method for cash flows from operating activities.

Answers

Answer 1

Answer:

The Murdock Corporation

Statement of Cash Flows for the year ended December 31, 2021

Operating activities (only):

Net income                                $69,000

Depreciation expense                  51,100

Gain on sale of securities            (6,400)

Gain on sale of equipment          (1,950)

Changes in working capital:

Accounts receivable                 (13,650)

Inventory                                   (21,900)

Prepaid insurance                          690

Accounts payable                    (74,230)

Salaries payable                        (6,400)

Notes payable (current)          (51,900)

Cash flow from operations ($55,640)

Explanation:

a) Data and Calculations:

                                                     2021           2020        Change

Cash                                         $98,465       $34,355      +$64,110

Available-for-sale debt securities

 (not cash  equivalents)             25,000       104,000       -79,000

Accounts receivable                 99,000         85,350       +13,650

Inventory                                  184,000        162,100       +21,900

Prepaid insurance                       3,210           3,900            -690

Land, buildings, and

 equipment                         1,288,000     1,144,000     +144,000

Accumulated depreciation  (629,000 )   (591,000 )     +38,000

Total assets                       $1,068,675   $942,705

Accounts payable                  $93,440    $167,670       -74,230

Salaries payable                      27,600        34,000        -6,400

Notes payable (current)           42,100       94,000       -51,900

Bonds payable                       219,000       0              +219,000

Common stock                     300,000     300,000     0

Retained earnings                386,535     347,035      +39,500

Total liabilities and

shareholders' equity       $1,068,675   $942,705

Additional information for 2021:

1. Available=for-sale debt securities:

Cost = $79,000

Sales =  85,400 Cash

Profit =  $6,400

2. Equipment:

Cost =     $20,000

Acc. Dep.    13,100

Book value 6,900

Cash sales 8,850

Profit =        1,950

Accumulated Depreciation:

Beginning balance   $591,000

Sale of equipment       (13,100)

Depreciation expense 51,100

Ending balance        629,000

3. Bonds issue = $219,000

Interest on bonds = 13,140 ($219,000 * 6%)

4. Purchase of new equipment = $164,000

5. Cash dividends = $29,500

6. Net income = $69,000

Statement of Cash Flows for the year ended December 31, 2021

Operating activities:

Net income                                $69,000

Depreciation expense                  51,100

Gain on sale of securities            (6,400)

Gain on sale of equipment          (1,950)

Changes in working capital:

Accounts receivable                 (13,650)

Inventory                                   (21,900)

Prepaid insurance                          690

Accounts payable                    (74,230)

Salaries payable                        (6,400)

Notes payable (current)          (51,900)

Cash flow from operations ($55,640)

Investing activities:

Sale of equipment                    8,850

Purchase of equipment      (164,000)

Available-for-sale debt securities

 (not cash  equivalents)        85,400

Cash flow from investing ($69,750)

Financing activities:

Issue of bonds                    219,000

Dividends                            (29,500)

Cash from financing         $189,500

Net Cash flows                    $64,110

Reconciliation:

Beginning cash balance   $34,355

Net Cash flows                   $64,110

Ending cash balance        $98,465


Related Questions

Schnusenberg Corporation just paid a dividend of D0 = $0.75 per share, and that dividend is expected to grow at a constant rate of 6.50% per year in the future. The company's beta is 0.75, the required return on the market is 10.50%, and the risk-free rate is 4.50%. What is the company's current stock price? Do not round intermediate calculations. a. $27.80 b. $33.23 c. $31.63 d. $28.76 e. $31.95

Answers

Answer:

Option E is correct

Price of share = $31.95

Explanation:

The price of the share is the future dividend  discounted at the required rate of return .

The required rate of return is the cost of equity . The cost of equity is computed as follows:

Cost of equity = Rf + β(Rm-Rf)

Rf= 4.50, Rm= 10.50, β= 0,75

Ke= 4.50% + 0.75×(10.50-4.50)

Ke= 9%

Price of share = Do×(1+g)/(Ke-g)

Price of the share = 0.75 × (1.065)/(0.09-0.065)

                             = 31.95

Price of share = $31.95

Eye Deal Optometry leased vision-testing equipment from Insight Machines on January 1, 2018. Insight Machines manufactured the equipment at a cost of $320,000 and lists a cash selling price of $437,424. Appropriate adjusting entries are made quarterly. (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.)
Related Information:
Lease term 5 years (20 quarterly periods)
Quarterly lease payments $24,000 at Jan. 1, 2018, and at Mar. 31, June 30, Sept. 30, and Dec. 31 thereafter.
Economic life of asset 5 years
Interest rate charged by the lessor 4%
Required:
1. Prepare appropriate entries for Eye Deal to record the arrangement at its beginning, January 1, 2018, and on March 31, 2018.
2. Prepare appropriate entries for Insight Machines to record the arrangement at its beginning, January 1, 2018, and on March 31, 2018.

Answers

Answer:

Eye Deal Optometry and Insight Machines

Journal Entries for Eye Deal:

Debit Right of Use Asset $437,424

Credit Lease Liability $437,424

To record the right of use asset and lease liability.

Debit Lease Liability $22,906.44

Debit Interest Expense $1,093.56

Credit Cash $24,000

To record the first lease payment and interest expense.

March 31, 2018:

Debit Lease Liability $22,843.71

Debit Interest Expense $1,156.29

Credit Cash $24,000

To record the second lease payment and interest expense.

Journal Entries for Insight:

January 1, 2018:

Debit Lease Receivable $437,424

Credit Lease Asset $437,424

To record the lease receivable and asset.

Debit Cash $24,000

Credit Lease Receivable $22,906.44

Credit Interest Revenue $1,093.56

To record the first lease receipt and interest revenue.

March 31, 2018:

Debit Cash $24,000

Credit Lease Receivable $22,843.71

Credit Interest Revenue $1,156.29

To record the second lease receipt and interest revenue.

Explanation:

a) Data and Calculations:

Cost of equipment = $320,000

Cash selling price (fair market value/PV) = $437,424

Lease term = 5 years (20 quarterly periods)

Quarterly lease payments = $24,000

Lease Schedule for the first year:

Period              PV                        PMT              Interest         FV

Jan. 1, 2018 $437,424.00 $24,000.00 $1,093.56 $462,517.56

Mar. 31            $462,517.56 $24,000.00 $1,156.29 $487,673.85

June 30          $487,673.85 $24,000.00 $1,219.18         $512,893.04

Sept. 30          $512,893.04 $24,000.00 $1,282.23 $538,175.27

Dec. 31            $538,416.17 $24,000.00 $1,406.04 $563,822.21

Mayo Corp. has estimated that total depreciation expense for the year ending December 31, 2018 will amount to $600,000, and that 2018 year-end bonuses to employees will total $1,200,000. In Mayo's interim income statement for the six months ended June 30, 2018, what is the total amount of expense relating to these two items that should be reported

Answers

$900,000

Depreciation for the year $600,000
Employee bonuses $1,200,000
Total expenses for the year 1,800,000
Expenses to be reported in interim income statement 1,800,000=$900,000

Budgeted sales commissions would appear on the: A. sales budget and pro forma balance sheet. B. sales budget and pro forma income statement. C. selling, general, and administrative budget and pro forma balance sheet. D. selling, general, and administrative budget and pro forma income statement.

Answers

Answer:

Option d: Selling, general and administrative budget and the pro forma income statement

Explanation:

Budgeting

This is simply defined as the showing forth the plans for a business in financial terms. It is said to be a plan to help you an individual to monitor and manage money wisely ans can it one to achieve short term, intermediate, and long term goals in a timely manner.

The notable arrangements of most master budgets are prepared in is sales, purchases, cash and income statement. Budgeted sales commissions is said to visibly shown on the selling, general and administrative budget and the pro forma income statement.

The average height of members of the high school basketball team is six feet, three inches. Jerry is on the high school basketball team, so Jerry must be taller than six feet. The argument above is flawed because it confuses:_________

Answers

Answer:

The argument is confusing an average for the individuals who make up that average.

Explanation:

The argument assumes that the height of all members of the team is above 6 ft. this is flawed because it assumes that the average height is equal to the height of the members of the team

for example, there are two members in the team

assume that the height of each member is 6 ft 3 inches. the average height is  6 ft 3 inches

Assume that the height of one member is 10.6 in and jerry's height is 2.0. the average height is  6 ft 3 inches. Here Jerry's height is less than 6ft

Brightstone Tire and Rubber Company has capacity to produce 179,000 tires. Brightstone presently produces and sells 137,000 tires for the North American market at a price of $93 per tire. Brightstone is evaluating a special order from a European automobile company, Euro Motors. Euro is offering to buy 21,000 tires for $76.85 per tire. Brightstone's accounting system indicates that the total cost per tire is as follows:

Direct materials $54
Direct labor 24
Factory overhead (62% variable) 24
Selling and administrative expenses (44% variable) 25
Total $127.00

Brightstone pays a selling commission equal to 4% of the selling price on North American orders, which is included in the variable portion of the selling and administrative expenses. However, this special order would not have a sales commission. If the order was accepted, the tires would be shipped overseas for an additional shipping cost of $7.65 per tire. In addition, Euro has made the order conditional on receiving European safety certification. Brightstone estimates that this certification would cost $165,424.

Required:
a. Prepare a differential analysis dated January 21 on whether to reject (Alternative 1) or accept (Alternative 2) the special order from Euro Motors.
b. Determine whether the company should reject (Alternative 1) or accept (Alternative 2) the special order from Euro Motors
c. What is the minimum price per unit that would be financially acceptable to Brightstone?

Answers

Answer:

A. Reject (Alternative 1) $0

Accept (Alternative 2) -$815,584

Differential effect Income (Alternative 2) -$815,584

B. Goodman should REJECT the special order from Euro Motors

C.$115.69

Explanation:

a. Preparation of a differential analysis dated January 21

DIFFERENTIAL ANALYSIS

Reject (Alternative 1) Accept (Alternative 2) Differential effect Income (Alternative 2)

Revenues $0 $1,613,850 $1,613,850

(21,000 tires × $76.85 per tire)

Costs:

Direct materials 0 –$1,134,000 $1,134,000

(21,000 tires × $54 per tire)

Direct labor 0 –$504,000 $504,000

(21,000 tires × 24 per tire)

Variable factory overhead 0 –$312,480 $312,480

[21,000 tires × ($24 per tire × 62%)]

Variable selling and admin.

expenses 0 –$152,880 $152,880

21,000 tires × [(25 per tire × 44%) – ($93 × 4%)]

Shipping costs 0 –$160,650 $160,650

(21,000 tires × $7.65 per tire)

Certification costs 0 –$165,424 –$165,424

Income (Loss) $0 -$815,584 -$815,584

B. Based on the above Differentials analysis Brightstone should REJECT the special order from Euro Motors.

C. Calculation to determine minimum price per unit that would be financially acceptable to Brightstone

Minimum price per unit =$76.85-(-$815,584/21,000)

Minimum price per unit =$76.85-(-$38.84)

Minimum price per unit=$115.69

Therefore minimum price per unit that would be financially acceptable to Brightstone is $115.69

Why would a producer decide to produce in a competitive market in which she will earn zero profit in the long run? Choose one: A. Because at zero profit, with her revenue, she can cover all her costs—explicit and implicit (opportunity cost). B. Because the zero profit in the long run is, in fact, zero accounting profit, and it matters only in the books. C. Because in the short run, her profit is always positive. D. Because the producer has a high cost of exiting this market, and it is better for her to continue operating at zero profit.

Answers

Answer:

Option A : Because at zero profit, with her revenue, she can cover all her costs—explicit and implicit (opportunity cost).

Explanation:

Perfectly Competitive Market

This is simply a market the market participants are said to be price takers that is no consumption decisions by individual consumers and no production decisions by individual producers can be able to affect the market price of a good.

Perfectly Competitive Industry

This is simply an industry where producers are said to be price takers.

Explicit Costs

These are costs that are simply known as "out-of-pocket" costs or in accounting costs. They are an individual's fixed and variable costs of doing business.

Implicit Costs

These are costs that do not partains to monetary payment as they are the opportunity costs of doing business.

It is said that at zero profit, the revenue covers all the costs, including the implicit ones. The fact that her implicit costs are covered shows that no outside option or opportunity that is superior to the zero economic profit option is chosened.

Easton Corporation is involved in the evaluation of a new computer-integrated manufacturing system. The system has a projected initial cost of $1,000,000. It has an expected life of six years, with no salvage value, and is expected to generate annual cost savings of $250,000. Based on Easton Corporation's analysis, the project has a net present value of $57,625.
1. Refer to Rhodes Corporation. What discount rate did the company use to compute the net present value? Present value tables or a financial calculator are required.
a. 10 %
b. 11 %
c. 12 %
d. 13 %
2. Refer to Rhodes Corporation. What is the project's profitability index?
a. 1.058
b. .058
c. .945
d. 1.000
3. Refer to Rhodes Corporation. What is the project's internal rate of return? Present value tables or a financial calculator are required.
a. between 12.5 and 13.0 percent
b. between 11.0 and 11.5 percent
c. between 11.5 and 12.0 percent
d. between 13.0 and 13.5 percent

Answers

Answer and Explanation:

1. The discount rate is

If we go through the options

like we assume 10%

So, the net present value is

= ($250,000 × 4.3553) - $1,000,000

= $1,088,825 - $1,000,000

= $88,825

Now if the discount rate is 11%

So, the net present value os

=  ($250,000 × 4.2305) - $1,000,000

= $1,057,625 - $1,000,000

= $57,625

So the net present value is $57,625

2. The profitability index is

= ($1,000,000 + $57,625) ÷ ($1,000,000)

= 1.058

3. The internal rate of return is

It is 12.98% that lies between 12.5% and 13%

Your child is planning attend summer camp for 3 months, starting 12 months from now. The cost for camp is $2,676 per month, each month, for the 3 months she will attend. If your investments earn 2.3% APR (compounded monthly), how much must you invest each month, starting next month, for 3 months such that your investment will grow to just cover the cost of the camp

Answers

Answer:

Monthly deposit= $2,625.16

Explanation:

Giving the following information:

Total cost= 2,676*3= $8,028

Monthly interest rate0 0.023/12= 0.00192

First, we need to calculate the nominal value required at the end of the third month:

PV= FV / (1 + i)^n

FV= 8,028

i= 0.00192

n= 9 months

PV= 8,028 / (1.00192^9)

PV= $7,890.6

Now, the monthly investment to reach $7,890.6:

FV= {A*[(1+i)^n-1]}/i

A= monthly deposit

Isolating A:

A= (FV*i)/{[(1+i)^n]-1}

A= (7,890.6*0.00192) / [(1.00192^3) - 1]

A= $2,625.16

Tristar Production Company began operations on September 1, 2016. Listed below are a number of transactions that occurred during its first four months of operations.

a. On September 1, the company acquired five acres of land with a building that will be used as a warehouse. Tristar paid $240,000 in cash for the property. According to appraisals, the land had a fair value of $169,000 and the building had a fair value of $91,000.
b. On September 1, Tristar signed a $54,000 noninterest-bearing note to purchase equipment. The $54,000 payment is due on September 1, 2022. Assume that 9% is a reasonable interest rate.
c. On September 15, a truck was donated to the corporation. Similar trucks were selling for $3,900.
d. On September 18, the company paid its lawyer $4,500 for organizing the corporation.
e. On October 10, Tristar purchased maintenance equipment for cash. The purchase price was $29,000 and $1,200 in freight charges also were paid.
f. On December 2, Tristar acquired various items of office equipment. The company was short of cash and could not pay the $6,900 normal cash price. The supplier agreed to accept 200 shares of the company's no-par common stock in exchange for the equipment. The fair value of the stock is not readily determinable.
g. On December 10, the company acquired a tract of land at a cost of $34,000. It paid $4,500 down and signed a 11% note with both principal and interest due in one year. Eleven percent is an appropriate rate of interest for this note.

Required:
Prepare journal entries to record each of the above transactions.

Answers

Answer:

Tristar Production Company

a. September 1, Debit Land $156,000  

Debit Building $84,000

Credit Cash $240,000

To record the purchase of land, which had a fair value of $169,000 and building, which had a fair value of $91,000.

b. September 1, Debit Equipment $54,000

Credit Notes Payable $54,000

To record the purchase of equipment with a note.

Assume that 9% is a reasonable interest rate.

c. September 15, Debit Truck $3,900

Credit Donation $3,900

To record the receipt of a truck through donation.

d. September 18, Debit Attorney Fee $4,500

Credit Cash $4,500

To record the payment of legal fees for organizing the corporation.

e. October 10, Debit Maintenance Equipment $30,200

Credit Cash $30,200

To record the purchase of equipment for $29,000 and $1,200 in freight.

f. December 2, Debit Office equipment $6,900

Credit Common stock $6,900

To record the purchase of office equipment with 200 shares of no-par common stock in exchange for the equipment.

g. December 10, Debit Land $34,000

Credit Cash $4,500

Credit 11% Notes Payable $29,500

To record the purchase of land for cash and notes payable.

Explanation:

a) Data and Calculations:

a. September 1, Land $156,000  Building $84,000 Cash $240,000

land had a fair value of $169,000 and the building had a fair value of $91,000.

b. September 1, Equipment $54,000 Notes Payable $54,000

Assume that 9% is a reasonable interest rate.

c. September 15, Truck $3,900 Donation $3,900

d. September 18, Attorney Fee $4,500 Cash $4,500

for organizing the corporation.

e. October 10, Maintenance Equipment $30,200 Cash $30,200

$29,000 and $1,200 in freight charges also were paid.

f. December 2, Office equipment $6,900 Common stock $6,900

200 shares of no-par common stock in exchange for the equipment.

g. December 10, Land $34,000 Cash $4,500 11% Note Payable $29,500

Concord Corporation manufactures a product with a unit variable cost of $100 and a unit sales price of $181. Fixed manufacturing costs were $480000 when 10000 units were produced and sold. The company has a one-time opportunity to sell an additional 1000 units at $125 each in a foreign market which would not affect its present sales. If the company has sufficient capacity to produce the additional units, acceptance of the special order would affect net income as follows:
a. Income would increase by $23000.
b. Income would increase by $125000.
c. Income would decrease by $23000.
d. Income would increase by $25000.

Answers

Answer:

d. Income would increase by $25000.

Explanation:

Concord Corporation received a special order to sell 1,000 units at $125 each.

Incremental Sales Revenue = 1,000 * $125

Incremental Sales Revenue = $125,000

Variable Cost per unit = $100

Fixed manufacturing cost = $480,000

To produce required additional units, there will be no change in fixed manufacturing costs. So, cost to produce additional units will change on account of variable manufacturing cost only.

Incremental Cost = $100 * 1,000

Incremental Cost = $100,000

Incremental Net Income = Incremental Sales Revenue - Incremental Cost

Incremental Net Income = $125,000 - $100,000

Incremental Net Income = $25,000

what is human rights​

Answers

Answer:

Human rights are the basic rights and freedoms that belong to every person in the world, from birth until death. ... These basic rights are based on shared values like dignity, fairness, equality, respect and independence. These values are defined and protected by law.

human rights is basically just everyone having legal rights from the day they’re born to the day they die

Everything else held constant, in the market for reserves, when the federal funds rate is 2%, lowering the interest rate paid on excess reserves rate from 1% to 0.5% has no effect on the federal funds rate. has an indeterminate effect on the federal funds rate. lowers the federal funds rate. raises the federal funds rate.

Answers

Answer: lowers the federal funds rate.

Explanation:

The federal funds rate is the rate at which banks lend money to their selves overnight to ensure that they meet lending and reserve requirements.

The interest rate paid on excess reserves rate is the amount of interest that the Fed pays banks to keep excess reserves. If this rate was to decrease, banks would have less incentive to keep excess reserves at the Fed and so would have more money to meet lending and reserve requirements such that they won't need to borrow from other banks as much which would then lead to the federal funds rate decreasing due to less demand.

Daily Enterprises is purchasing a $10.4 million machine. It will cost $46,000 to transport and install the machine. The machine has a depreciable life of five years using​ straight-line depreciation and will have no salvage value. The machine will generate incremental revenues of $3.9 million per year along with incremental costs of $1.3 million per year.​ Daily's marginal tax rate is 35%. You are forecasting incremental free cash flows for Daily Enterprises. Whatare the incremental free cash flows associated with the new​ machine?

Answers

Answer:

$2,421,220

Explanation:

Calculation to determine incremental free cash flows associated with the new​ machine

First step is to calculate The cost of depreciation

Cost of depreciation= $10,4000,00 + $46,000/ 5

Cost of depreciation= $2,089,200

Now let calculate the Incremental free cash flows

Incremental free cash flows = ( $3.9 million - $1,300,000) * (1 - 0.35) + $2,089,200* 0.35

Incremental free cash flows = $1,690,000 + $731,220

Incremental free cash flows=$2,421,220

Therefore the incremental free cash flows associated with the new​ machine is $2,421,220.

Advanced Company reports the following information for the current year. All beginning inventory amounts equaled $0 this year.

Units produced this year 35,000 units
Units sold this year 21,000 units
Direct materials $19 per unit
Direct labor $21 per unit
Variable overhead $3 per unit
Fixed overhead $175,000 in total

Given Advanced Company's data, and the knowledge that the product is sold for $71 per unit and operating expenses are $300,000. Compute the net income under absorption costing.

Answers

Answer:

$183,000

Explanation:

Advanced Company

Income Statement for the year -  absorption costing

Sales  ($71 x 21,000 units)     $1,491,000

Less Cost of Sales               ($1,008,000)

Gross Profit                              $483,000

Less Expenses

Operating expenses             ($300,000)

Net Income                              $183,000

where,

Cost of Sales = Units Sold x Product Cost

                      = 21,000 x $48

                      = $1,008,000

Product Cost = all manufacturing costs (absorption costing)

                      = $19 + $21 + $3 + ($175,000 ÷  35,000)

                      = $48

Corporation was organized on January 1, 2021. The firm was authorized to issue 100,000 shares of $5 par common stock. During 2021, QWN had the following transactions relating to shareholders' equity:

Issued 10,400 shares of common stock at $5.80 per share.
Issued 19,600 shares of common stock at $9.30 per share.
Reported a net income of $106,000.
Paid dividends of $53,000.
Purchased 2,600 shares of treasury stock at $11.30 (part of the 19,600 shares issued at $9.30).

Required:
What is total shareholders' equity at the end of 2021?

Answers

Answer:

Total stochkholders' equity = $266,220

Explanation:

Total stockholders' equity

10,400 x $5.80 = $60,320

19,600 x $9.30 = $182,280

Net income (retained earnigns) = $106,000

Paid cash dividends = -$53,000

Purhcase of treasury stocks = -2,600 x $11.30 = -$29,380

Total stochkholders' equity = $266,220

You work for a mature company with a long history in the industry and have been given stock options. Which of the following are you most likely wanting to see happen with top line (revenue) and bottom line (net profit) growth rates?
A. Top line and bottom line holding steady without much variation.
B. Top line growing faster than bottom line.
C. Bottom line growing faster than top line.
D. Both top and bottom line growing at the same rate.

Answers

Answer: D. Both top and bottom line growing at the same rate.

Explanation:

Based on the information given in the question, the most likely thing will be for the top and bottom line growing at the same rate. This implies that both the revenue and the net profit grow at same rate.

It's vital for them to grow at a steady rate in order to ensure stability. The top line growing faster than bottom line or the bottom line growing faster than top line isn't good for the stock options.

On November 1, year 1, Jamie (who is single) purchased and moved into her principal residence. In the early part of year 2, Jamie was laid off from her job. On February 1, year 2, Jamie sold the home at a $45,500 gain. She sold the home because she found a new job in a different state. How much of the gain, if any, may Jamie exclude from her gross income in year 2

Answers

Answer: $31,250

Explanation:

The amount from the gain that Jamie may exclude from her gross income in year 2 will be calculated thus:

= $250,000 × 3/24

= $31,250.

Therefore, Jamie may exclude $31,250 from the gross income in year 2.

Thanks

Normally you will see US Labor Productivity Increasing at an annual rate of around 6%. In reading the book you should see that it must continue to increase for our country to continue to have the standard of living that we do. What seemed odd to me was that in the 3rd Quarter of 2009, while our country is in the midst of a very deep recession, this number went to 14.8%. In the 4th Quarter it dropped to 6.4% and in the 1st Quarter of this year it was at 2.5%. Why the Big Spike in the 3rd Quarter of 2009

Answers

Answer: c)  Employees are fearful of losing their jobs, so they are working harder and complaining less.

Explanation:

Research has shown that during periods of recession, people tend to work harder than they do before the recession which has the effect of boosting productivity levels during that period.

The simply reason for this is, fear. In a recession, businesses come under a lot of pressure to reduce their workforce in order to save costs which leads to a rise in unemployment. Workers that are laid off are usually the unproductive ones so workers begin to put in more work during this time so that they do not get laid off.

Carlisle Transport had $4,716 cash at the beginning of the period. During the period, the firm collected $1,517 in receivables, paid $2,182 to supplier, had credit sales of $5,351, and incurred cash expenses of $500. What was the cash balance at the end of the period

Answers

Answer:

the  cash balance at the end of the period is $3,551

Explanation:

The computation of the cash balance at the end of the period is shown below:

= Cash Balance at beginning of the period + received from receivables - paid to suppliers- cash expenses

= $4,716 +  $1,517 - $2,182 - $500

= $3,551

Hence, the  cash balance at the end of the period is $3,551

The above formula should be used for the same

The dividend irrelevance theory, proposed by Miller and Modigliani, says that provided a firm pays at least some dividends, how much it pays does not affect either its cost of capital or its stock price.
a) true
b) false

Answers

Answer:

b) false

Explanation:

In the case of theory that developed by MM in this the investor have no need for concering with respect to the dividend policy of the company as in this the sell option is there with regard to the equity portfolio when they need the cash

So according to the given situation, the given statement is false

hence the option b is correct

A firm has common stock with a market price of $100 per share and an expected dividend of $5.61 per share at the end of the coming year. A new issue of stock is expected to be sold for $98, with $2 per share representing the underpricing necessary in the competitive capital market. Flotation costs are expected to total $1 per share. The dividends paid on the outstanding stock over the past five years are as follows: The cost of this new issue of common stock is ________.

Answers

Answer:

D) 12.8 percent

Explanation:

Calculation to determine what The cost of this new issue of common stock is

Using this formula

Cost of common stock new issue= D1 ÷ P0 + g

Where,

D1 =$5.61

P0=$98

g=[($5.61 - $5.24) ÷ $5.24]=7.06%

Let plug in the formula

Cost of common stock new issue = ($5.61 ÷ $98*100) + 7.06%

Cost of common stock new issue= 5.72% + 7.06%

Cost of common stock new issue= 12.78%

Cost of common stock new issue= 12.8 % (Approximately)

Therefore The cost of this new issue of common stock is 12.8%

Selected financial information for ELX Corporation is reproduced below: 1. Net operating assets (NOA) turnover (average NOA equals ending NOA) is 4. 2. Net operating profit after tax (NOPAT) margin is 6% 3. Leverage ratio (average net financial obligation to average common equity) is 2.5, and the spread is 7.3%. What is ELX's return on common equity

Answers

Answer:

the Return on common equity is 43.45%

Explanation:

The computation of the return on common equity is shown below;

As we know that

Return on common equity = Return on net operating assets + leverage × spread

= (4.2 × 6%) + 2.5 × 7.3%

= 25.2% + 18.25%

= 43.45%

Hence, the Return on common equity is 43.45%

The above formula should be applied for the same

the objective section of a resume should consist of no more than:

A. One to two sentences
B. One page
C. A half-page
D. One paragraph

Answers

Answer:A

Explanation:

A p e x

Answer:

A. One to two sentences

Explanation:

You dont want whomever is reading your resume to think that you are full of yourself.

Qu. 10-150 (Algo) Majer Corporation makes a product with ... Majer Corporation makes a product with the following standard costs: Standard Quantity or Hours Standard Price or Rate Standard Cost Per Unit Direct materials 6.4 ounces $ 2.00 per ounce $ 12.80 Direct labor 0.5 hours $ 15.00 per hour $ 7.50 Variable overhead 0.5 hours $ 2.00 per hour $ 1.00 The company reported the following results concerning this product in February. Originally budgeted output 5,100 units Actual output 6,000 units Raw materials used in production 33,400 ounces Actual direct labor-hours 1,860 hours Purchases of raw materials 35,800 ounces Actual price of raw materials $ 47.10 per ounce Actual direct labor rate $ 37.60 per hour Actual variable overhead rate $ 5.60 per hour The company applies variable overhead on the basis of direct labor-hours. The direct materials purchases variance is computed when the materials are purchased. The materials quantity variance for February is:

Answers

Answer:

Direct material quantity variance= $10,000 favorable

Explanation:

Giving the following information:

Standard Direct materials 6.4 ounces $ 2.00 per ounce.

Actual output 6,000 units

Raw materials used in production 33,400 ounces

To calculate the direct material quantity variance, we need to use the following formula:

Direct material quantity variance= (standard quantity - actual quantity)*standard price

Direct material quantity variance= (6.4*6,000 - 33,400)*2

Direct material quantity variance= (38,400 - 33,400)*2

Direct material quantity variance= $10,000 favorable

The "liability of foreignness" is the: a. political disadvantage that U.S. firms have when doing business abroad. b. inability of most U.S. managers to truly comprehend foreign cultures. c. preference for "buying local," which always puts foreign firms at a disadvantage when competing in the U.S. market. d. risk of participating outside a firm's domestic markets in the global economy.

Answers

Answer:

d. risk of participating outside a firm's domestic markets in the global economy.

Explanation:

Trade can be defined as a process which typically involves the buying and selling of goods and services between a producer and the customers (consumers) at a specific period of time.

Globalization can be defined as the strategic process which involves the integration of various markets across the world to form a large global marketplace. Basically, globalization makes it possible for various organizations to produce goods and services that is used by consumers across the world.

The "liability of foreignness" is the risk of participating outside a firm's domestic markets in the global economy. It comprises of the costs that a business firm operating outside its home country incurs as compared with local firms operating in the same country.

Explain the impact of taxation on the valuation of a country's currency

Answers

Answer:

The value of a currency depends on factors that affect the economy such as imports and exports, inflation, employment, interest rates, growth rate, trade deficit, performance of equity markets, foreign exchange reserves, macroeconomic policies, foreign investment inflows, banking capital, commodity prices

Intermediate targets are Group of answer choices financial variables, such as interest rates or monetary aggregates, the Fed believes will help it to achieve policy goals. interim goals set on the way to fully achieving policy goals. targets the Fed hopes to achieve by June of each year. targets for policy goals that are of secondary importance.

Answers

Answer:

financial variables, such as interest rates or monetary aggregates, the Fed believes will help it to achieve policy goals.

Explanation:

The Federal Reserve System ( popularly referred to as the 'Fed') was created by the Federal Reserve Act, passed by the U.S Congress on the 23rd of December, 1913. The Fed began operations in 1914 and just like all central banks, the Federal Reserve is a United States government agency.

Generally, it comprises of twelve (12) Federal Reserve Bank regionally across the United States of America.

Like all central banks, the Federal Reserve is a government agency that is saddled with the following responsibilities;

I. The Fed controls the issuance of currency in United States of America: it promotes public goals such as economic growth, low inflation, and the smooth operation of financial markets.

II. It provides banking services to all the commercial banks in the country because the Federal Reserve is the "lender of last resort."

III. It regulates banking activities in the United States of America: it has the power to supervise and regulate banks.

Intermediate targets can be defined as financial and economic variables which aren't directly under the control of the Federal Reserve (central bank) but they try to use them to influence policy actions or goals within a specific period of time.

Hence, intermediate targets are financial or economic variables, such as interest rates or monetary aggregates, the Fed believes will help it to achieve policy goals.

Metlock, Inc. reported net income of $205,840 for 2022. Metlock, Inc. also reported depreciation expense of $37,750 and a loss of $4,660 on the disposal of plant assets. The comparative balance sheets show an increase in accounts receivable of $15,940 for the year, a $15,790 increase in accounts payable, and a $4,300 increase in prepaid expenses. Prepare the operating activities section of the statement of cash flows for 2022. Use 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:

Please see below

Explanation:

Metlock Inc.

Preparation of Operating activities section of the statement of cash flows for 2022

Net income

$205,840

Adjustment to reconcile net income

to net cash provided by operating activities

Depreciation expense

$37,750

Loss on disposal of plant asset

$4,660

Account receivable increase

($15,940)

Prepaid expense increase

($4,300)

Accounts payable decrease

$15,790

Net cash provided by operating activities

$243,800

What cost of living?
Need help please

Answers

Around 56 thousand and 65 thousand dollars, I think
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