Sheffield Corp. is constructing a building. Construction began on January 1 and was completed on December 31. Expenditures were $6450000 on March 1, $5350000 on June 1, and $8250000 on December 31. Sheffield Corp. borrowed $3250000 on January 1 on a 5-year, 10% note to help finance construction of the building. In addition, the company had outstanding all year a 8%, 3-year, $6410000 note payable and an 9%, 4-year, $12750000 note payable. What are the weighted-average accumulated expenditures

Answers

Answer 1

Answer:

$8,495,833

Explanation:

Calculation of weighted-average accumulated expenditures

Date     Payments    Funds used        Annualized               Amount

Mar 1    $6450000       10/12             $6450000*10/12       $5,375,000

Jun 1    $5350000        7/12              $5350000*7/12         $3,120,833

Dec 31  $8250000       0/12              $$8250000*0/12      $0                

Weighted Average Expenditures                                        $8,495,833


Related Questions

Accounts receivable arising from sales to customers amounted to $84,000 and $74,000 at the beginning and end of the year, respectively. Income reported on the income statement for the year was $320,000. Exclusive of the effect of other adjustments, the cash flows from operating activities to be reported on the statement of cash flows is

Answers

Answer:

$330,000

Explanation:

Change in WC = Opening receivables - Closing receivables

Change in WC = $84,000 - $74,000

Change in WC = $10,000

The decrease in working capital is $10,000

Cash from operating activities = Net income + Decrease in Working Capital

Cash from operating activities = $320,000 + $10,000

Cash from operating activities = $330,000

Thus, the cash from operating activities is $330,000

Suppose Goodyear Tire and Rubber Company is considering divesting one of its manufacturing plants. The plant is expected to generate free cash flows of $1.5 million per year, growing at a rate of 2.5% per year. Goodyear has an equity cost of capital of 8.5%, a debt cost of capital of 7%, a marginal corporate tax rate of 35%, and a debt-equity ratio of 2.6. If the plant has average risk and Goodyear plans to maintain a constant debt-equity ratio, what after-tax amount must it receive for the plant for the divestiture to be profitable

Answers

Answer:

$47.77 million

Explanation:

We can calculate levered value of the plant using Weighted Average Cost of Capital

rWACC = E/E+D*rE + D/E+D*rd(1-rc)

Equity cost of capital (rE) = 8.5%, Debt cost of capital (rc) = 7%, Marginal corporate tax rate (tc) = 35%, Debt equity ratio = 2.6

Goodyear's WACC =  1/1+2.6*8.5% + 2.6/1+2.6 * 7% *(1-35%)

= 0.0236 + 0.0328

= 0.0564

= 5.64%

The free cash flow of $1.5 million growing at a rate of 25% per year for the plant can be valued as a growing perpetuity.

Divestiture(Vl) calculation is as follows

Vl = Cash flow / rWACC - G

Vl = 1.5 million / 5.64% - 2.5%

Vl = 1.5 million / 3.14%

Vl = $47.77 million

So, Goodyear Tire and Rubber Company must receive $47.77 million for the divestiture to be profitable.

Ivanhoe Industries collected $104,000 from customers in 2020. Of the amount collected, $24,800 was for services performed in 2019. In addition, Ivanhoe performed services worth $41,600 in 2020, which will not be collected until 2021. Ivanhoe Industries also paid $72,200 for expenses in 2020. Of the amount paid, $30,200 was for expenses incurred on account in 2019. In addition, Ivanhoe incurred $40,800 of expenses in 2020, which will not be paid until 2021.

Answers

Answer:

Accrual-basis net income in 2020 = $38,000

Explanation:

Note: This question is not complete as its requirement is omitted. The complete question is therefore provided before answering the question as follows:

Ivanhoe Industries collected $104,000 from customers in 2020. Of the amount collected, $24,800 was for services performed in 2019. In addition, Ivanhoe performed services worth $41,600 in 2020, which will not be collected until 2021. Ivanhoe Industries also paid $72,200 for expenses in 2020. Of the amount paid, $30,200 was for expenses incurred on account in 2019. In addition, Ivanhoe incurred $40,800 of expenses in 2020, which will not be paid until 2021. Compute 2020 accrual-basis net income.

The explanation of the answer is now provided as follows:

In accounting, accrual basis states that revenues should be recorded when they are earned and expenses should be recorded when they are incurred.

Based on this, the 2020 accrual-basis net income of Ivanhoe Industries can be computed as follows:

Total revenue in 2020 = (Amount collected in 2020 - Amount for Services performed in 2019) + Worth of services performed in 2020 but to be collected in 2021 = ($104,000 - $24,800) + $41,600 = $120,800

Total expenses in 2020 = (Amount paid for expenses in 2020 - Amount of expenses incurred in 2019) + (Amount of expenses incurred in 2020 but to be paid in 2021) = ($72,200 - $30,200) + $40,800 = $82,800

Accrual-basis net income in 2020 = Total revenue in 2020 - Total expenses in 2020 = $120,800 - $82,800 = $38,000

Alden Trucking Company is replacing part of its fleet of trucks by purchasing them under a note agreement with Kenworthy on January 1, 2016. Alden financed $39,169,279, and the note agreement will require $10.07 million in annual payments starting on December 31, 2016 and continuing for a total of four more years (final payment December 31, 2020). Kenworthy will charge Alden Trucking Company the market interest rate of 9% compounded annually. After the first payment was made, the note payable liability on December 31, 2016 is closest to:___________
A) $29,099,279.
B) $34,134,279.
C) $40,280,000.
D) $32,624,514.

Answers

Answer:

D) $32,624,514.

Explanation:

Installments (A) = $10,070,000

Principal due (B) = $39,169,279

Interest Payment (C) =B x 9% = $39,169,279*9%

Interest Payment (C) = $3,525,235

Principal Payment (D) = A - C

Principal Payment (D) = $10,070,000 - $3,525,235

Principal Payment (D) = $6,544,765

Total Due (E) = B - D

Total Due (E) = $39,169,279 - $6,544,765

Total Due (E) = $32,624,514

So, after the first payment was made, the note payable liability on December 31, 2016 is closest to $32,624,514

On December 30, 2018, Varsity Corporation sold available for sale marketable securities costing $800,000 for $860,000 cash. The securities were purchased on January 2, 2016 and the market value of the securities on December 31, 2016 and December 31, 2017 was $820,000 and $780,000, respectively. How much gain or loss will Varsity report in its income statement for the year ending December 31, 2018

Answers

Answer:

The gain reported is $60,000

Explanation:

The computation of the gain or loss reported is as follows;

Book value as on December 31 2017 $780,000

Add: balance of unrealized loss ($40,000 loss - $20,000 gain) $20,000

Total $800,000

Gain (sale value - total) ($860,000 - $800,000) $60,000

hence, the gain reported is $60,000

Mayer Company leased equipment from Lennon Company on July 1, 2010, for an eight-year period expiring June 30, 2018. Equal annual payments under the lease are $300,000 and are due on July 1 of each year. The first payment was made on July 1, 2010. The rate of interest contemplated by Mayer and Lennon is 8%. The cash selling price of the equipment is $1,861,875 and the cost of the equipment on Lennon's accounting records was $1,650,000. Assuming that the lease is appropriately recorded as a sale for accounting purposes by Lennon, what is the amount of profit on the sale and the interest income that Lennon would record for the year ended December 31, 2010

Answers

Answer:

c) $211,875 and $62,475

Explanation:

Options are "a)$0 and $0, b)$0 and $62,475, c) $211,875 and $62,475, d) $211,875 and $74,475"

Cash Selling Price                  $1,861,875

Less: Cost of the equipment $1,650,000

Profit on sale                           $211,875

Opening Lease Receivable Balance $1,861,875

Less: First installment received         $300,000

Lease Receivable Balance for           $1,561,875

interest computation

Interest expense up to Dec 31, 2010 = (1561875*8%*6/12) = $62,475

Suppose you are holding a long position in a French franc futures contract that matures in 76 days. The agreed upon price is $0.15 for FF 250,000. At the close of trading today, the futures price has risen to $0.155. Under marking to market, you now a. hold a futures contract that has risen in value by $1,250 b. hold a futures contract that has fallen in value by $625 c. will receive $1,250 and a new futures contract priced at $0.155 d. must pay over $1,250 to the seller of the futures contract

Answers

Answer: c. will receive $1,250 and a new futures contract priced at $0.155.

Explanation:

Based on the information given in the question, Under marking to market, since we've been informed that the future price has increased from $0.150 to $0.155, then a profit of $125 will be made.

= $0.005 x 250,000

= $1,250,

Since the futures price has risen to $0.155, under marking to market, you now will receive $1,250 and a new futures contract priced at $0.155

Chapel Hill Company had common stock of $350,000 and retained earnings of $490,000. Blue Town Inc. had common stock of $700,000 and retained earnings of $980,000. On January 1, 2011, Blue Town issued 34,000 shares of common stock with a $12 par value and a $35 fair value for all of Chapel Hill Company's outstanding common stock. This combination is accounted for as an acquisition. Immediately after the combination, what was the consolidated net assets

Answers

Answer: $2,870,000

Explanation:

Based on the information given in the question, the consolidated net assets will be calculated as:

= ($34,000 × 35) + $700,000 + $980,000

= $1,190,000 + $700,000 + $980,000

= $2,870,000

Therefore, the the consolidated net assets is $2,870,000.

The Jordan Company is considering purchasing a new machine which will have fixed costs of $100,000 per year. The operating cash flow at a production level of 10,000 units is $400,000. If units sold increase from 10,000 to 15,000 units, what will the operating cash flow be at the 15,000 unit level

Answers

Answer:

$650,000

Explanation:

Operating cash flow = Total sales - Total variable cost - Fixed cost

Operating cash flow = Contribution -  Fixed cost

Contribution = Total sales - Total variable cost. Let x be the contribution per unit

For 10,000 units

400,000 = 10,000x - 100,000

x = 500,000/10,000

x = 50

Contribution per unit = $50

Fore 15,000 units

Operating cash flow = 15,000(x) - 100,000

Operating cash flow = 15,000(50) - 100,000

Operating cash flow = 750,000 - 100,000

Operating cash flow = $650,000

preparing a budget is an example of which of the following types of managment skills?.
A. advertising skills
B. human resource skills
C. technical skills
D. conceptual skills.

Answers

the correct answer is c. technical skills

Preparing a budget is an example of technical skills under several management skills.

What is budget?

A budget is a financial plan that projects future earnings and costs. A budget, put simply, forecasts future spending and saving in addition to anticipated income and expenses.

However Budgeting is the act of estimating a company's income and expenses for a given time period. Examples include the sales budget created to project the company's sales and the production budget created to predict the company's output, among others.

There are four sorts of budgets that businesses typically employ: incremental, activity-based, value-based, and zero-based are the first four.

Therefore, One of the most crucial competencies for someone working in business management is budgeting. The fundamentals of budgeting involve setting goals and making choices on particular spending patterns. Understanding the fundamentals of business is the most crucial component of finance.

Learn more about budget:

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Given the following production data, calculate the equivalent units of production. (Answers must be entered as numbers only without spaces, dollar signs, commas, decimals, etc. Example: 50000) Production Flow Percent Complete Units Materials Conversion Work in process, beginning inventory 200 55% 30% Units started this period 5,000 Total units: 5,200 Completed and transferred units this period 4,800 100% Work in process, ending inventory 400 40%

Answers

Answer:

Weighted Average Equivalent Units  Materials  4960  Conversion  5200

Fifo  Equivalent Units Materials      4850  Conversion          5140              

Explanation:

Normally weighted average method is used when not specified.

Production Flow Percent Complete  

                                    Units        Materials     Conversion    

WIP beginning inventory 200       55%           30%

Units started this period 5,000

Total units:                      5,200

Completed and transferred 4,800 100%

Work IP, ending inventory 400          40%

Using Weighted Average method for Equivalent Units we add the completed units with the ending inventory

Particulars           Units            Materials          Conversion      

Completed          4800             4800                4800

+ WIP Ending         400               160                   400              

Equivalent Units                         4960            5200            

Materials EWIP = 400*40%= 160

Conversion EWIP=  400*100 %=400

If we use FIFO method then we deduct the beginning inventory from the weighted average method equivalent unit production

Particulars           Units            Materials          Conversion      

Completed          4800             4800                4800

+WIP Ending         400               160                   400    

- BWIP                   200                110                     60    

Equivalent Units                         4850            5140            

Materials BWIP = 200*55%= 110

Conversion EWIP=  200*30%= 60

Straight Industries purchased a large piece of equipment from Curvy Company on January 1, 2019. Straight Industries signed a note, agreeing to pay Curvy Company $480,000 for the equipment on December 31, 2021. The market rate of interest for similar notes was 9%. The present value of $480,000 discounted at 9% for five years was $311,967. On January 1, 2019, Straight Industries recorded the purchase with a debit to equipment for $311,967 and a credit to notes payable for $311,967. How much is the 2020 interest expense, assuming that the December 31, 2019 adjusting entry was made

Answers

Answer:

$30,604

Explanation:

The computation of the interest expense for the year 2020 is as follows:

2019 interest expense is

= Equipment amount × rate of interest

= $311,967 × 9%

= $28,077

The Dec 31 2019 liability of book value is

= $311,967 + $28,077

= $340,044

Now the interest expense for the year 2020 is

= $340,044 × 0.09

= $30,604

Assuming that money is worth 10%, compute the present value of:

a. $15,000 received 15 years from today.
b. The right to inherit $4,250,000 14 years from now.
c. The right to receive $11,000 at the end of each of the next six years.
d. The obligation to pay $10,000 at the end of each of the next 10 years.
e. The right to receive $9,000 at the end of the 7th, 8th, 9th, and 10th years from today.

Answers

Answer:

a. ($3,590)

b. ($1,119,158)

c. ($47,908)

d. ($61,446)

e. $17,714

Explanation:

We use the Time Value of Money to compute the Present Value. Present Value is the Worth in Today`s Money of the Cash Flow Streams expected or to be received in the future.

Calculation of the Present Value for each case is shown below :

a.

FV = $15,000

N = 15

P/YR = 1

PMT = $0

I = 10 %

PV = ?

Using a Financial Calculator to Inpute the Values as above, the Present Value will be ($3,590)

b.

FV = $4,250,000

N = 14

P/YR = 1

PMT = $0

I = 10 %

PV = ?

Using a Financial Calculator to Inpute the Values as above, the Present Value will be ($1,119,158)

c.

FV = $ 0

N = 6

P/YR = 1

PMT = $11,000

I = 10 %

PV = ?

Using a Financial Calculator to Inpute the Values as above, the Present Value will be ($47,908)

d.

FV = $ 0

N = 10

P/YR = 1

PMT = - $10,000

I = 10 %

PV = ?

Using a Financial Calculator to Inpute the Values as above, the Present Value will be ($61,446)

e.

$ 0                          CFj

$ 0                          CFj

$ 0                          CFj

$ 0                          CFj

$ 0                          CFj

$ 0                          CFj

$9,000                   CFj

$9,000                   CFj

$9,000                   CFj

$9,000                   CFj

Shift NPV $17,714

This part of the question has uneven Cash Flows, so i used the CFj Function on the Financial to calculate the Net Present Value (NPV)

Total assets $800,000 $1,000,000Net sales 720,000 650,000Gross profit 352,000 320,000Net income 108,000 117,000Weighted average number of common shares outstanding 90,000 90,000Market price of common $42 $39The return on assets for 2022 is

Answers

Answer:

$5000

Explanation:

A firm plans to begin production of a new small appliance. The manager must decide whether to purchase the motors for the appliance from a vendor at $11 each or to produce them in-house. Either of two processes could be used for in-house production; Process A would have an annual fixed cost of $200,000 and a variable cost of $7 per unit, and Process B would have an annual fixed cost of $180,000 and a variable cost of $8 per unit. Determine the range of annual volume for which each of the alternatives would be best.

Answers

Answer:

If the firm is going to need less than 50,000 motors, they should purchase them from the outside vendor.

If the firm is going to use between 50,000 to 59,999 motors, it should use process A.

If the firm expects to use 60,000 or more motors per year, it should use process B.

Explanation:

Process A:

contribution margin per unit = $11 - $7 = $4

break even number of units = $200,000 / $4 = 50,000 units

Process B:

contribution margin per unit = $11 - $8 = $3

break even number of units = $180,000 / $3 = 60,000 units

QUESTION 1 Buchanan Corp. forecasts the following payoffs from a project: Outcome Probability of Outcome Assumptions $ 1,100 25 % pessimistic 2,300 55 % moderately successful 5,800 20 % optimistic What is the expected value of the outcomes?

Answers

Answer:

$2,700

Explanation:

Calculation for the expected value of the outcomes

Using this formula

Expected value=respective outcome*Respective probability

Let plug in the formula

Expected value=(0.25*1100)+(0.55*2300)+(0.20*5800)

Expected value=$275+$1,265+$1,160

Expected value=$2,700

Therefore the expected value of the outcomes will be $2,700

A self-insurance activity that is accounted for in an Internal Service Fund pays $365,000 in claims during the year. Because the Internal Service Fund is a proprietary fund, the claims will be reported on the statement of revenues, expenses, and change in net assets as A. An operating expense. B. As a contra-revenue to premiums charged. C. A non-operating expense. D. Another financing use. E. None of these answers is correct.

Answers

Answer:

A. An operating expense.

Explanation:

Since in the question it is mentioned that the self insurance activity i.e. accounted for an internal service fund that paid the amount of $365,000. Also as we know that the internal service fund is a proprietary fund so the claim should be reported as an operating expenses in the revenues, expenses and change in net asset statement

Therefore the correct option is a.

Bricktan Inc. makes three products, basic, classic, and deluxe. The maximum Bricktan can sell is 728,000 units of basic, 524,000 units of classic, and 250,000 units of deluxe. Bricktan has a limited production capacity of 142,000 hours. It can produce 10 units of basic, 8 units of classic, and 4 units of deluxe per hour. Contribution margin per unit is $15 for the basic, $25 for the classic, and $55 for the deluxe. What is the most profitable sales mix for Bricktan Inc.?
a) 72,800 basic, 524,000 classic and 500,000 deluxe.
b) 280,000 basic, 250,000 classic and 500,000 deluxe.
c) 274,000 basic, 500,000 classic and 250,000 deluxe.
d) 1,120,000 basic, 0 classic and 250,000 deluxe.
e) 140,000 basic, 524,000 classic and 250,000 deluxe.

Answers

Answer:

For most profitable sales mix    Basic        Classic                Deluxe    

Units produced for

most profitable sales mix         72,800               524,000       250,000

Explanation:

The computation is shown below;

Particulars                                     Basic              Classic                Deluxe  

Contribution margin per unit       $15                    $25                  $55

Production units per hour            10                       8                     4

Contribution margin per

production hour                           $150                   $200             $220

Order                                              III                           II                    I  

Particulars                                 Basic                     Classic       Deluxe    Total

Maximum number of units

to be sold                                  728,000                 524,000    250,000  1,502,000

Hours needed to generate

the maximum units                  72,800                     65,500   62,500 200,800

For most profitable sales mix    Basic        Classic    Deluxe         Total

Hours dedicated

to the production

of each product                     7,280                        65,500      62,500  135,280

                                      (728,000 × 1 ÷ 10)    (524,000 × 1 ÷ 8)  (250,000 × 1 ÷ 4)

Units produced for

most profitable sales mix         72,800               524,000       250,000

This is the correct answer but the same is not provided in the given options

On January 1, 2019, Woodstock, Inc. purchased a machine costing $30,900. Woodstock also paid $1,700 for transportation and installation. The expected useful life of the machine is 5 years and the residual value is $4,600. How much is the annual depreciation expense, assuming use of the straight-line depreciation method

Answers

Answer:

Annual depreciation= $5,600

Explanation:

Giving the following information:

Total Purchase price= 30,900 + 1,700= $32,600

Useful life= 5 years

Residual value= $4,600

To calculate the depreciation expense under the straight-line method, we need to use the following formula:

Annual depreciation= (Total Purchase price - salvage value)/estimated life (years)

Annual depreciation= (32,600 - 4,600) / 5

Annual depreciation= $5,600

Tom's family and close friends have both a direct and indirect influence on his attitude and behavior when considering purchases. This is considered Tom's ________________________. Group of answer choices Role

Answers

Answer:

Reference group

Explanation:

A reference group is the group where there is a people that compared for ourselves irrespective of the part of the group or not. In this in understand the social norms that can shape our values, ideas, attitudes, behavior, etc

Since in the given question it is mentioned that Tom has both direct and indirect influence with respect to his attitude and behavior while when he considered the purchase so this represent the reference group

hence, the same is to be considered

jefferson recently paid an annual dividend of $2 per share. the dividend is expecte to decrease by 1% each year. how much should you pay for this stock today if your required

Answers

Answer: $11.65

Explanation:

You did not include the required return so I will assume a required return of 16% and you can use that as reference.

Using the Gordon Growth model, the intrinsic value is;

= Next dividend / ( required return - growth rate)

Growth rate = -1%

Next dividend = 2 * ( 1 + growth)

= 2 * (1 - 1%)

= $1.98

Value of stock = 1.98 / (16% + 1%)

= $11.65

On January 1, 2018, Crane Corporation issued $5400000, 10-year, 9% bonds at 102. Interest is payable annually on January 1. The journal entry to record this transaction on January 1, 2018 is

Answers

Answer and Explanation:

The journal entry is as follows;

Cash ($5,400,000 × 102%) $5,508,000

         To Bonds Payable $5,400,000

         To Premium on Bonds Payable $108,000

(Being issuance of the bond payable is recorded)

Here the cash is debited as it increased the assets and credited the bond payable and premium on bond payable as it increased the liabilities

The cost slope of an activity $ 250/day. The normal duration of this activity is 15 days, the crash cost is $1,500 and the maximum crashing possible for the activity is 10 days beyond the normal duration. What is the normal cost of this activity

Answers

Answer: $1000

Explanation:

To calculate the normal cost of this activity, we will use the formula:

Cash slope = (Crash cost - Normal cost) / (Normal duration - Crash duration)

250 = (1500 - Normal cost) / (15 - 5)

250 = (1500 - Normal cost) / 10

Cross multiply

(250 × 10) = 1500 - Normal cost

2500 = 1500 - Normal cost

Normal cost = 2500 - 1500

Normal cost = $1000

Beginning balance of capital Rs. 40,000 and liabilities Rs. 10,000. Accounting equation​

Answers

Answer:

Assets = Rs. 50,000

Explanation:

The accounting equation is expressed as below.

Assets= Liabilities + Owner’s Equity

If capital is Rs, 40,000 and liabilities, RS. 10,000, then assets will be

Assets = Rs. 40,000 + Rs, 10,000

Assets = Rs. 50,000

Consider the AD/AS framework seen in lectures. Say that, given the recent data on jobs added to the economy, firms feel confident that the economy will improve, and as a result investment in the economy increases. Compared to the initial equilibrium, in the long run equilibrium Prices fall, the nominal interest rate rises. None of the other answers. Prices rise, the nominal interest rate falls. Prices and the nominal interest rate fall. Prices and the nominal interest rate rise.

Answers

Answer:

Price fall , the nominal interest rate rises.

Explanation:

Since in the short run, the effect of these investment is that price level increase and nominal interest fall due to increase in the money supply and there is a increase in the real output but when the economy self correct in long run, the price level will fall and nominal interest rate rises to its original equilibrium level.

As a result of the investment in the country increasing, the result will be Prices fall, the nominal interest rate rises.

Why would this be the result?

As a result of there being more investment, there will be more production of goods and services. This increase in supply of goods will lead to a fall in price.

The increase in investment will also mean that more loans are being taken by people which will increase the interest rate because loans are being demanded more.

Find out more on increases in interest rate at https://brainly.com/question/26521559.

he Boxwood Company sells blankets for $37 each. The following was taken from the inventory records during May. The company had no beginning inventory on May 1. Date Blankets Units Cost May 3 Purchase 10 $15 10 Sale 4 17 Purchase 15 $17 20 Sale 5 23 Sale 3 30 Purchase 11 $24 Assuming that the company uses the perpetual inventory system, determine the cost of goods sold for the sale of May 20 using the LIFO inventory cost method.

Answers

Answer:

The correct answer is $85

Explanation:

According to the given scenario, the calculation of the cost of the goods sold using the LIFO method is as follows:

= Sale units as on May 20 × price per unit

= 5 units × $17

= $85

Basically we multiplied the sales units with the price per unit so that the cost of goods sold could come

Hence, the cost of the goods sold using the LIFO method is $85

give the meaning of office machine​

Answers

Answer: Equipment

Explanation:The equipment used in an office; for example: phones, computers, and printers. ... These markets cover computers and other machines for workplaces.

Hope this helps! Brainlist?

Answer:

What are office machines? The Cambridge Dictionary defines office machinery as the equipment used in an office for example: phones, computers, and printers These markets cover computers and other machines for workplaces.

Explanation:

In January 2021 Boxer Corporation purchased a patent at a cost of $219,000. Legal and filing fees of $59,000 were paid to acquire the patent. The company estimated a 10-year useful life for the patent and uses the straight-line amortization method for all intangible assets. In January 2024, Boxer spent $40,000 in legal fees for an unsuccessful defense of the patent and the patent is no longer usable. The amount charged to income (expense and loss) in 2024 related to the patent should be: Multiple Choice $234,600. $ 67,800. $219,000. $ 40,000.

Answers

Answer:

$234,600

Explanation:

The computation of the amount charged is shown below;

Cost of patent os

= $219,000 + $59,000

= $278,000

Now

Amortization for 3 years i.e from 2021 to 2024

= ($278,000 ÷ 10) × 3

= $83,400

Now

Net cost of patent is

= $278,000 - $83,400

= $194,600

And, finally  

Amount charged to income  is

= $194,600 + $40,000

= $234,600

Grab Manufacturing Co. purchased a 10-ton draw press at a cost of $172,000 with terms of 2/15, n/45. Payment was made within the discount period. Shipping costs were $4,600, which included $220 for insurance in transit. Installation costs totaled $11,100, which included $4,900 for taking out a section of a wall and rebuilding it because the press was too large for the doorway. The capitalized cost of the 10-ton draw press is:

Answers

Answer:

$184,260

Explanation:

Total cost of draw press is $172,000 and if it paid 15 days, there will be a discount of 2% and it is paid within the discount period

The discount is = $172,000 * 2/100 = $3,440

Total amount that would be capitalized is:

= ($172,000 - $3,440) + $4,600 + $11,100

= $168,560 + $4,600 + $11,100

= $184,260

So, the capitalized cost of the 10-ton draw press is $184,260

Note:

- The shipping costs and installation cost will be capitalized

- The cost of insurance in transit and cost incurred to remove a section of a wall will be capitalized as well as they are included in the cost above already

python for data Science and al​

Answers

Answer:

This is line 1

Explanation:

The function would read the first line of the file. To read all the lines, you need to make a for loop and then print every line in the file.

Hope this helps!

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