The following events apply to Guiltf Seafood for the 2018 fiscal year 1.

a. The company started when it acquired $17,000 cash by issuing common stock.
b. Purchased a new cooktop that cost $16,900 cash. Earned $22,500 in cash revenue.
c. Paid $10,300 cash for salaries expense.
d. Adjusted the records to reflect the use of the cooktop. Purchased on January 1, Year 1, the cooktop has an expected useful life of four years and an estimated salvage value of $2,200. Use straight-line depreciation. The adjustment was made as of December 31, Year 1.

Required:
Record the above transactions in a horizontal statements model.

Answers

Answer 1

Answer:

Gulf Seafood

Horizontal Statements Model:

    Balance Sheet                             Income Statement               Cash Flows

    Assets  =  Liabilities + Equity    Revenue - Expenses = Income

a.   $17,000               0  + $17,000                                                      FA

b.   $16,900 ($16,900)                                                                         IA

   $22,500                     $22,500  $22,500                                      OA

c. ($10,300)                    ($10,300)                  ($10,300)                     OA

d.  ($3,675)                      ($3,675)                   ($3,675)                      None

  $25,525         =    0 + $25,525  $22,500 - $13,675  = $8,825

Explanation:

a) Data and Analysis:

a. Cash $17,000 Common stock $17,000

b. Equipment $16,900 Cash ($16,900)

Cash $22,500 Revenue $22,500

c. Cash ($10,300) Salaries Expense ($10,300)

d. Accumulated Depreciation ($3,675) Depreciation Expense ($3,675)


Related Questions

Below is the production possibilities frontier for Japan. It shows that Japan is able to produce either 80 bottles of milk or 50 cartons of eggs using all of its available resources. Also suppose that Japan decides to produce at point A : 60 bottles of milk and 12 cartons of eggs. If Japan engages in international trade and trades 30 bottles of milk for 30 cartons of eggs with another country, it will be able to consume outside of its production possibilities frontier. How many bottles of milk will the country have at the end of the exchange

Answers

Answer and Explanation:

The computation of the number of bottle of milk will the country at the end of the exchange is shown below:

The Number of milk bottles Japan is presently producing is 60 bottles

The Number of milk bottles  Japan trades with another country is  30 bottles

So,  

The Number of Milk bottles left with Japan after doing an exchange is

= 60 - 30

= 30 bottles

Also,

The Number of egg cartons Japan is presently producing is 12

The Number of egg cartons Japan trades with another country is 30

So,  

Number of eggs cartons left with Japan after considering an exchange is

= 12 + 30

= 42 cartons

A company's Office Supplies account shows a beginning balance of $710 and an ending balance of $620. If office supplies expense for the year is $3,650, what amount of office supplies was purchased during the period?

Answers

Answer:

the amount of office supplies was purchased during the period is $3,560

Explanation:

The computation of the office supplies purchased is shown below:

office supplies expense for the period $3,650

add: ending balance of supplies $620

less: opening stock of supplies availed - $710

Office supplies purchased $3,560

Therefore the amount of office supplies was purchased during the period is $3,560

rising of inflation rate is under which PESTLE element​

Answers

Answer:

Rising inflation rate is under Economic element of PESTLE.

Explanation:

The elements of PESTLE include Political, Economic, Sociological, Technological, Legal, and Environmental factors.  PESTLE analysis is used to analyze and monitor macro-environmental factors which can impact the survival and success of a business entity.  After the analysis, the organization is able to identify the opportunities and threats facing it from the external environment.

On October 1, Ebony Ernst organized Ernst Consulting; on October 3, the owner contributed $83,540 in assets in exchange for its common stock to launch the business. On October 31, the company’s records show the following items and amounts. Retained earnings, October 1 as $0.

Cash $12,650 Cash dividends $1,570
Accounts receivable 13,520 Consulting revenue 13,520
Office supplies 2,850 Rent expense 3,110
Land 45,940 Salaries expense 6,490
Office equipment 17,530 Telephone expense 850
Accounts payable 8,110 Miscellaneous expenses 660
Common stock 83,540

Required:
Using the above information prepare an October 31 balance sheet for Emst Consulting ERNST.

Answers

Solution :

Particulars                       Amount

Consulting revenue            $13,520

Less: Expenses

Rent Expense                       ($3,110)

Salaries Expense               ($6,490)

Telephone Expense        ($850)

Miscellaneous Expense       ($660)

Net Profit                        $2,410

Statement of Retained Earnings

Particulars               Amount

Retained Earnings        $2,410

Less : Cash Dividend   ($1,570)

Net Retained Earnings $840

Ernst Consulting Balance Sheet as of October 31

Assets                Amount                 Liabilities              Amount

Current Assets                 Current Liabilities

Cash                  $12,650              Accounts Payable         $8,110

Office Supplies        $2,850

Accounts Receivable $13,520

Non-Current Assets                     Equity  

Office Equipment    $17,350    Common Stock               $83,540

Land                           $45,940     Retained Earnings         $840

Total                    $92,490             Total                       $92,490

United Contractors Inc. holds a lien on Vista Estates real property. This property can be sold to satisfy the debt if, before the sale, notice is given to

Answers

Answer:

The answer is Vista Estates

Explanation:

Before any sale can done done, notice must be given to Vista Estates. The property can now be sold after been giving proper notice.

Vista Estates still has the legal right of original ownership even though a lien has been placed on his property. A lien is a legal claim against a property.

Because poor people are likely to have adequate healthcare, guaranteeing everyone in society the best healthcare would likely equality. Paying laid-off workers unemployment benefits until they find a new job will likely efficiency because this would their effort searching for a job. Which of the following provides an explanation for your answers regarding efficiency?

a. People will work more hours than is optimal.
b. There will likely be insufficient job openings.
c. Too many workers will want to become medical doctors.
d. People may over consume healthcare and reduce their effort when searching for a job

Answers

Answer:

1. Because poor people are less likely to have adequate healthcare, guaranteeing everyone in society the best healthcare would likely increase equality.

2. Paying laid-off workers unemployment benefits until they find a new job will likely increase equality and decrease efficiency.

3. d. People may over consume healthcare and reduce their effort when searching for a job

Even though guaranteeing the poor adequate healthcare will work to increase equality, it will lead to a situation where healthcare might be overconsumed as too many people will be going to seek medical services because they can now afford it.

If people get unemployment benefits, their immediate needs will be taken care of and they will probably see less of a need to go out and search for a job as a result.

Assume you are completing a swot analysis for CVS. Amazon's entrance into the healthcare business would fall under which part of the analysis?

Multiple choice
threats
accelerants
weakness
opportunities
strengths

Answers

The answer is threat and Chegg says that as well

SWOT is a technique for assessing an organization Strengths, Weaknesses, Opportunities, and Threat in market while competing with other organization.

CVS is an American retail corporation who specializes in sales of prescribed drugs, beauty products, cosmetic and so on.

Amazon is an online retail store as well but with little affiliation with sales of drugs and other healthcare service.

Now, if Amazon's enters into the healthcare business, this will definitely be a threat for CVS pharmacy as if will affect their sales because Amazon have a wide market.

In conclusion, the part of the SWOT Analysis that must be performed by CVS because of entry of Amazon into the healthcare market is the Threat Analysis. The threat analysis helps an organisation to access threat which the competitors poses to its existence.

Learn more about SWOT Analysis here

brainly.com/question/18068310

The following events apply to Montgomery Company for Year 1, its first year of operation:

1. Received cash of $45,000 from the issue of common stock.
2. Performed $64,000 of services on account. Incurred $9,700 of other operating expenses on account.
3. Paid $37,000 cash for salaries expense.
4. Paid a $4,600 dividend to the stockholders.
5. Paid $7,100 of the accounts payable.
6. Collected $42,500 of accounts receivable.
7. Performed $11,100 of services for cash.

Required:
a. Record the preceding transactions in general journal form.
b. Post the entries to T-accounts and determine the ending balance in each account

Answers

Answer:

Montgomery Company

a. General Journal

1. Debit Cash $45,00

Credit Common stock $45,000

To record the issuance of common stock for cash.

2. Debit Accounts Receivable $64,000

Credit Service Revenue $64,000

To record the performance of services on account.

Debit Operating Expenses $9,700

Credit Accounts Payable $9,700

To record expenses incurred on account.

3. Debit Salaries Expense $37,000

Credit Cash $37,000

To record payment of salaries for cash.

4. Debit Dividend $4,600

Credit Cash $4,600

To record the payment of dividend to shareholders.

5. Debit Accounts Payable $7,100

Credit Cash $7,100

To record the payment on account

6. Debit Cash $42,500

Credit Accounts receivable $42,500

To record receipt of cash on account.

7. Debit Cash $11,100

Credit Service Revenue $11,100

To record the receipt of cash for services.

b. T-accounts:

Cash

Account Titles                  Debit     Credit

Common stock           $45,000

Salaries Expense                        $37,000

Dividend                                          4,600

Accounts Payable                            7,100

Accounts receivable    42,500

Service Revenue            11,100

Balance                                      $49,900

Common Stock

Account Titles           Debit     Credit

Cash                                      $45,000

Accounts Receivable

Account Titles           Debit     Credit

Service Revenue  $64,000

Cash                                     $42,500

Balance                                   21,500

Service Revenue

Account Titles           Debit     Credit

Accounts Receivable          $64,000

Cash                                         11,100

Balance                  $75,100

Operating Expenses

Account Titles           Debit     Credit

Accounts Payable  $9,700

Accounts Payable

Account Titles           Debit     Credit

Operating Expenses            $9,700

Cash                       $7,100

Balance                 $2,600

Salaries Expenses

Account Titles           Debit     Credit

Cash                       $37,000

Dividends

Account Titles           Debit     Credit

Cash                       $4,600

Explanation:

a) Data and Analysis:

1. Cash $45,000 Common stock $45,000

2. Accounts Receivable $64,000 Service Revenue $64,000

Operating Expenses $9,700 Accounts Payable $9,700

3. Salaries Expense $37,000 Cash $37,000

4. Dividend $4,600 Cash $4,600

5. Accounts Payable $7,100 Cash $7,100

6. Cash $42,500 Accounts receivable $42,500

7. Cash $11,100 Service Revenue $11,100

An important economic problem associated with monopolies is that, at the profit-maximizing equilibrium rate of output, resources are:____.
a. there are no economic problems re monopolies; it's all in your head.b. wasted and firms always charge any price (typically the highest possible) they want.c. underallocated (i.e., not enough is being made) because marginal cost exceeds price.d. underallocated because price exceeds marginal cost.e. overallocated (1.e., too much is being made) because price exceeds marginal cost.

Answers

Answer:

D

Explanation:

A monopoly is when there is only one firm operating in an industry. there are usually high barriers to entry of firms. the demand curve is downward sloping. it sets the price for its goods and services.

An example of a monopoly is a utility company

Because the demand curve for a monopoly is downward sloping, marginal revenue is less than price. As prices fall, more units of the product are bought.

In a monopoly When the average cost is falling, the marginal cost lies below the average cost. If the government sets price to be equal to marginal cost, which lies below the average cost, the monopoly would incur losses.

Skip Company produces a product called Lem. The standard direct material cost to produce one unit of Lem is four quarts of raw material at $2.50 per quart. During May, 4,200 quarts of raw material were purchased at a cost of $10,080. All the purchased material was used to produce 1,000 units of Lem.

Required:
a. Compute the actual cost per quart and the material price variance for May 2013.
b. Assume the same facts except that Skip Company purchased 6,000 quarts of material at the previously calculated cost per quart, but used only 4,200 quarts. Compute the material price variance and material usage variance for May 2013, assuming that Skip identifies variances at the earliest possible time.
c. Prepare the journal entries to record the material price and usage variances calculated in (b).
d. Which managers at Skip Company would most likely assume responsibility for control of the variance computed in requirement (b)?

Answers

Answer:

TD Bank of America joined the coded by the

Green Melon Electronics Company's management plans to finance its operations with bank loans that will be repaid as soon as cash is available. The company's management expects that it will take 60 days to manufacture and sell its products and 50 days to receive payment from its customers. Green Melon's CFO has told the rest of the management team that they should expect the length of the bank loans to be approximately 110 days.

Which of the following responses to the CFO's statement is most accurate?

a. The CFO is not taking into account the amount of time the company has to pay its suppliers. Generally, there is a certain length of time between the purchase of materials and labor and the payment of cash for them. The CFO can reduce the estimated length of the bank loan by this amount of time.
b. The CFO's approximation of the length of the bank loans should be accurate, because it will take 110 days for the company to manufacture, sell, and collect cash for its goods. All these things must occur for the company to be able to repay its loans from the bank.

Setting and implementing a credit policy is important for three main reasons:
1. It has a major effect on sales, it influences the amount of funds tied up in receivables, and it affects bad debt losses.
2. It has a minor effect on sales, it influences the amount of funds tied up in receivables, and it affects bad debt losses.

Answers

Answer: a. The CFO is not taking into account the amount of time the company has to pay its suppliers. Generally, there is a certain length of time between the purchase of materials and labor and the payment of cash for them. The CFO can reduce the estimated length of the bank loan by this amount of time.

1. It has a major effect on sales, it influences the amount of funds tied up in receivables, and it affects bad debt losses.

Explanation:

A. Since the company's management expects that it will take 60 days to manufacture and sell its products and 50 days to receive payment from its customers, while Green Melon's CFO informed the rest of the management team that they should expect the length of the bank loans to be approximately 110 days, then it can be inferred that the CFO is not taking into account the amount of time the company has to pay its suppliers.

2. Setting and implementing a credit policy is important because it has a major effect on sales, nfluences the amount of funds tied up in receivables, and it also affects bad debt losses.

A company has two products: A1 and B2 . It uses activity based costing and has prepared the following analysis showing budgeted cost and activity for each of its three activity cost pools:
Budgeted Activity
Activity Cost Pool Budgeted Cost Product A1 Product B2
Activity 1 $ 62,000 2,600 6,160
Activity 2 $ 77,000 6,200 8,600
Activity 3 $ 108,000 3,640 2,200
Annual production and sales level of Product A1 9,880 units, and the annual production and sales level of Product B2 is 23,710 units. What is the approximate overhead cost per unit of Product B2 under activity - based costing?

Answers

Answer:

Unitary cost=  $5.44

Explanation:

The annual production and sales level of Product B2 is 23,710 units.

First, we need to calculate the activities rates:

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

Activity 1=  62,000/ (2,600 + 6,160)= $7.08 per unit of activity

Activity 2= 77,000/ (6,200 + 8,600)= $5.20 per unit of activity

Activity 3= 108,000 / (3,640 + 2,200)= $18.49 per unit of activity

Now, we allocate costs to Product B1:

Allocated MOH= Estimated manufacturing overhead rate* Actual amount of allocation base

Activity 1=  7.08*6,160= 43,612.8

Activity 2= 5.20*8,600= 44,720

Activity 3= 18.49*2,200= 40,678

Total allocated costs= $129,010.8

Finally, the unitary cost:

Unitary cost= 129,010.8/23,710= $5.44

Consider the following set of data for ABC Corporation, and note that ABC Corporation faces a tax rate of 35%.
2011 2012
Sales $4,203 4507
Cost of goods sold 2,422 2,633
Depreciation 785 952
Interest 180 196
Dividends 225 250
Current assets 2205 2429
Net fixed assets 7344 7650
Current liabilities 1003 1255
Long-term debt 3106 2085
Begin by constructing a balance sheet for both 2011 and 2012, and then construct an income statement for 2012.
1. Operating cash flow for ABC Corp. in 2012 was an:__________.
A) inflow of $1,170.
B) outflow of $1,170.
C) inflow of $1,620.
D) outflow of $1,620.
2. Net capital spending for ABC Corp. in 2012 was an:_________.
A) inflow of $306
B) outflow of $306
C) inflow of $1,258
D) outflow of $1,258
3. The change in net working capital for ABC Corp. in 2012 was an:__________.
A) inflow of $28
B) outflow of $28
C) inflow of $1,202
D) outflow of $1,202
4. The cash flow from assets for ABC Corp. in 2012 was an:___________.
A) inflow of $390
B) outflow of $390
C) inflow of $2,850
D) outflow of $2,850
5. The cash flow to creditors for ABC Corp. in 2012 was an:__________.
A) inflow of $825
B) outflow of $825
C) inflow of $1,217
D) outflow of $1,2127
6. The cash flow to stockholders for ABC Corp. in 2012 was an:__________.
A) inflow of $827
B) outflow of $827
C) inflow of $1,327
D) outflow of $1,327

Answers

Answer:

1. A. Inflow of  $1,170

2. B. Outflow of  $306

3. C. Inflow of  $1,202

4. A. Inflow of  $390

5. C. Inflow of  $1,217

6. D. Outflow of  $1,327

Explanation:

Cash Flow from operations is the money which is used for regular operating activities of a business. The cash inflow or outflow is the measure of the actual cash movement in the business. Profit are not equivalent to cash flows. The inflows of  $1,170 is generated in the year 2012 as operating cash flows.

Suppose that a firm is currently maximizing its short-run profit at an output of 50 units. If the current price is $9, the marginal cost of the 50th unit is $9, and the average total cost of producing 50 units is $4, what is the firm's profit

Answers

Answer:

$250

Explanation:

Profit = Total revenue - Total cost

Profit = ($9*50 units) - ($4*50 units)

Profit = $450 - $200

Profit = $250

Thus, the firm's profit will be $250.

Mia Breen Corp. produces and sells wind-energy-driven engines. To finance its operations, Mia Breen issued $996,000 of 15-year, 9% callable bonds on May 1, 20Y5, at their face amount, with interest payable on May 1 and November 1. The fiscal year of the company is the calendar year.Journalize the entries to record the following selected transactions. Refer to the Chart of Accounts for exact wording of account titles.
Year 1
May 1 Issued the bonds for cash at their face amount.
Nov. 1 Paid the interest on the bonds.
Year 5
Nov. 1 Called the bond issue at 99, the rate provided in the bond indenture. (Omit entry for payment of interest.)
CHART OF ACCOUNTS
Mia Breen Corp.
General Ledger
ASSETS
110 Cash
111 Petty Cash
121 Accounts Receivable
122 Allowance for Doubtful Accounts
126 Interest Receivable
127 Notes Receivable
131 Merchandise Inventory
141 Office Supplies
142 Store Supplies
151 Prepaid Insurance
191 Land
192 Store Equipment
193 Accumulated Depreciation-Store Equipment
194 Office Equipment
195 Accumulated Depreciation-Office Equipment
LIABILITIES
210 Accounts Payable
221 Salaries Payable
231 Sales Tax Payable
232 Interest Payable
241 Notes Payable
251 Bonds Payable
252 Discount on Bonds Payable
253 Premium on Bonds Payable
EQUITY
311 Common Stock
312 Paid-In Capital in Excess of Par-Common Stock
315 Treasury Stock
321 Preferred Stock
322 Paid-In Capital in Excess of Par-Preferred Stock
331 Paid-In Capital from Sale of Treasury Stock
340 Retained Earnings
351 Cash Dividends
352 Stock Dividends
390 Income Summary
REVENUE
410 Sales
610 Interest Revenue
611 Gain on Redemption of Bonds
EXPENSES
510 Cost of Merchandise Sold
515 Credit Card Expense
516 Cash Short and Over
521 Sales Salaries Expense
522 Office Salaries Expense
531 Advertising Expense
532 Delivery Expense
533 Repairs Expense
534 Selling Expenses
535 Rent Expense
536 Insurance Expense
537 Office Supplies Expense
538 Store Supplies Expense
541 Bad Debt Expense
561 Depreciation Expense-Store Equipment
562 Depreciation Expense-Office Equipment
590 Miscellaneous Expense
710 Interest Expense
711 Loss on Redemption of Bonds

Answers

Answer:

Mia Breen Corp.

Journal Entries:

May 1: Debit 110 Cash $996,000

Credit 251 9% Callable Bonds Payable $996,000

To record the issuance of the 9% callable bonds for 15 years.

Nov. 1: Debit 710 Interest Expense $4,820

Credit 110 Cash $44,820

To record the payment of interest.

Year 5:

Nov. 1: Debit 251 9% Callable Bonds Payable $996,000

Credit Cash $986,040

Credit 711 Loss on Redemption of Bonds $9,960

To record the redemption of the bonds at 99 and the accruing gain.

Explanation:

a) Data and Calculations:

Face value of 9% callable bonds issued = $996,000

Price of the bonds = $996,000

Coupon interest rate = 9%

Maturity period = 15 years

Payment terms = semiannual on May 1 and November 1

Year 1:

May 1:

Cash payment = $44,820 ($996,000 * 4.5%)

Interest expense = $44,820

Analysis:

May 1: 110 Cash $996,000 251 9% Callable Bonds Payable $996,000

Nov. 1 710 Interest Expense $4,820 110 Cash $44,820

Year 5:

Nov. 1: 251 9% Callable Bonds Payable $996,000 Cash $986,040 711 Loss on Redemption of Bonds $9,960

Sharon is upset with her secretary. Though everyone in the office agreed not to give Christmas presents this year, Sharon's secretary gave her an expensive bottle of perfume. Which of the following best identifies the source of Sharon's feelings?

a. Objectification
b. Self-serving guilt
c. The reciprocity norm
d. Role transference

Answers

Answer:

C,)The reciprocity norm

Explanation:

From the question, we are informed about Sharon who is upset with her secretary. Though everyone in the office agreed not to give Christmas presents this year, Sharon's secretary gave her an expensive bottle of perfume. In this case, the best yet that identifies the source of Sharon's feelings is reciprocity norm.

Reciprocity norm can be regarded as rule of human interaction which stressed that action of a person needs to be reciprocated by another people. In simple term, reciprocity norm explain that when a particular person is been given a gift by another, the gift must be related by the person, this gift could take different number of forms. Reciprocity can be explained better as ways and how particular positive actions generate more positive actions, in the same way that negative actions generate or give room for more negative actions

Your grandparents put $10,200 into an account so that you would have spending money in college. You put the money into an account that will earn an APR of 4.19 percent compounded monthly. If you expect that you will be in college for 4 years, how much can you withdraw each month?

Answers

Answer:

Monthly withdrawal = $ 231.17 per month

Explanation:

Below is the calculation:

Deposit amount in the bank = $10200

Interest rate earned by the deposit = 4.19%

Monthly interest rate = 4.19% / 12 = 0.34917%

Number of periods = 4 years x 12 = 48

Amount in the account = Monthly withdrawal x (P/A, 0.34917%, 48)

10200 = Monthly withdrawal x 44.12246

Monthly withdrawal = 10200/44.12246

Monthly withdrawal = $ 231.17 per month

XYZ shop has a favorite model that has annual sales of 145. The cost to place an order to replenish inventory is $25 per order, and annual inventory holding cost per unit is $20. Assume the store is open 350 days per year. a. What is the optimal order size

Answers

Answer:

EOQ= 19 units

Explanation:

Giving the following information:

Demand= 145 units

Order cost= $25 per order

Holding cost= $20.

To calculate the optimal order quantity, we need to use the economic order quantity method:

Economic order quantity (EOQ)= √[(2*D*S)/H]

D= Demand in units

S= Order cost

H= Holding cost

EOQ= √[(2*145*25) / 20]

EOQ= √362.5

EOQ= 19 units

Financial statement data for Delicious Dishes, Inc. are given below. All figures are in dollars. Use this data to construct an Income Statement for the year ending December 31, 2020 and use your constructed statement to answer the following question

Advertising 384,000
Beginning of year inventory 1,243,000
Depreciation 350,000
End of year inventory 1,128,000
General and administrative expenses 1,184,000
Gross sales 28,242,000
Interest expense 150,000
Lease payments 148,000
Management salaries 4,253,000
Purchases 18,243,000
Research and development 324,000
Returns and allowances 564,000
Taxes 925,000

Required:
What was gross profit from income statement for the year ending December 31, 2020?

Answers

Answer:

Delicious Dishes, Inc.

The gross profit from income statement for the year ending December 31, 2020 is:

= $9,320,000.

Explanation:

a) Data and Calculations:

Advertising 384,000

Beginning of year inventory 1,243,000

Depreciation 350,000

End of year inventory 1,128,000

General and administrative expenses 1,184,000

Gross sales 28,242,000

Interest expense 150,000

Lease payments 148,000

Management salaries 4,253,000

Purchases 18,243,000

Research and development 324,000

Returns and allowances 564,000

Taxes 925,000

Depreciation 350,000

Delicious Dishes, Inc.

Income Statement for the year ending December 31, 2020

Gross sales                                              $28,242,000

Returns and allowances                                (564,000)

Net sales                                                  $27,678,000

Less Cost of Goods Sold:

Beginning of year inventory  1,243,000

Purchases                            18,243,000

End of year inventory           (1,128,000) $18,358,000

Gross profit                                               $9,320,000

Other Expenses:

Advertising                                            $384,000

General and administrative expenses 1,184,000  

Management salaries                         4,253,000

Research and development                  324,000

Interest expense                                    150,000

Lease payments                                     148,000

Total expenses                                        $6,443,000

Profit before taxes                                     2,877,000

Taxes                                                            925,000

Net income                                              $1,952,000

Nike received a $300,000 prepayment from Cactus Jack for the sale of new equipment. Nike will bill Cactus Jack an additional $100,000 upon delivery of the equipment. Upon receipt of the $300,000 prepayment, how much should Nike recognize for a contract asset, a contract liability, and accounts receivable?
A. Contract asset: $0; contract liability: $300,000, accounts receivable, $0.
B. Contract asset: $300,000; contract liability: $0, accounts receivable, $100,000.
C. Contract asset: $300,000; contract liability: $0, accounts receivable, $0.
D. Contract asset: $0; contract liability: $300,000, accounts receivable, $100,000.
E. None of these answer choices are correct.

Answers

Answer:

E. None of these answer choices are correct.

Explanation:

Upon receipt of the advance payment from Cactus Jack, Nike should debit its Cash Account and credit Deferred Revenue by $300,000.  When the equipment is delivered to Jack and the additional $100,000 is received, the Deferred Revenue account is debited with $300,000 while the Sales Revenue is credited with $400,000 with additional debit to the Cash Account of $100,000.

Pujols Lumber Yard has a current accounts receivable balance of $365,061. Credit sales for the year just ended were $6,842,109. How long did it take on average for credit customers to pay off their accounts during the past year? (Enter the answer with 2 decimal places (e.g. 23.45)

Answers

Answer:

19.48 days

Explanation:

Calculation to determine How long did it take on average for credit customers to pay off their accounts during the past year

First step is to determine the receivables turnover for the company using this formula

Receivables turnover = Credit sales / Receivables

Let plug in the formula

Receivables turnover = $6,842,109 / $365,061

Receivables turnover = 18.74 times

Now let determine l the day’s sales in receivables using this formula

Days’ sales in receivables = 365 days / Receivables turnover

Let plug in the formula

Days’ sales in receivables = 365 days / 18.74

Days’ sales in receivables = 19.48 days

Therefore How long did it take on average for credit customers to pay off their accounts during the past year is 19.48 days

Suppose that Allison has an accounting degree, but she lost her job two months ago when her company merged with another firm. Allison hasn't been able to find another accounting job, so she has taken a part-time job as a sales clerk at a clothing store. The Bureau of Labor Statistics classifies Allison as: unemployed. underemployed. a marginally attached worker. a discouraged worker.

Answers

Answer:

underemployed

Explanation:

From the question we are informed about Suppose that Allison has an accounting degree, but she lost her job two months ago when her company merged with another firm. Allison hasn't been able to find another accounting job, so she has taken a part-time job as a sales clerk at a clothing store. The Bureau of Labor Statistics classifies Allison as underemployed. Underemployment as regards Bureau of Labor Statistics can be regarded as one that measure employment and labor utilization in a particular economy which looks the way and how well the labor force is being utilized as regards

experience, skills,l as well as availability to work. People that falls under the classification of underemployed can include high skilled workers that are working in low paying or managing low skill jobs as well as part-time workers even though they who would prefer to work full-time. Unlike unemployment whereby the person is working though not at their full capability.

Southern Goods has an estimated going-concern value of $2 million. As a result of negotiations the firm's bankruptcy reorganization plan consists of $600,000 in new mortgage debt, $250,000 in subordinated debt, and $1,150,000 in new equity. Currently the firm has a mortgage of $823,000, other secured debt of $89,000, and unsecured debt of $1.34 million. According to the APR, what will the stockholders receive if they currently have 2 million shares with a par value of $1 each

Answers

Answer:

$0

Explanation:

Based on the information given what the STOCKHOLDERS RECEIVE if they currently have 2million shares with a par value of $1 each will be $0 reason been that the Stockholder claims have the LOWEST PRIORITY in a bankruptcy based on the fact that the debts amount has exceeded the firm's value which means that there is $0 amount left for current shareholders.

Assume that Division Blue has achieved a yearly income from operations of $166,000 using $976,000 of invested assets. If management has set a minimum acceptable return of 8%, the residual income is a.$166,000 b.$105,504 c.$70,336 d.$87,920

Answers

Answer:

d.$87,920

Explanation:

Residual Income = Net Income - Cost of Investment

therefore

Residual Income = $166,000 - ($976,000 x 8%)

                            = $87,920

Bakers are much ___________ likely to supply pastries to the market if property rights are not enforced. In the presence of market failures, public policy can improve economic efficiency. Classify the source of market failure in each case listed.

a. A manufacturing plant dumps chemical waste into a nearby river, poisoning the water supply for a small town downstream.
b. A single public utilities company is responsible for supplying electricity for an entire state. As a result, the utilities company can set the price of electricity.

Answers

Answer: more; externality; market power.

Explanation:

Bakers are much (more) likely to supply pastries to the market if property rights are not enforced.

a. A manufacturing plant dumps chemical waste into a nearby river, poisoning the water supply for a small town downstream. - Externality

Externality, refers to the benefit s or costs that someone else incurs based on the economic decision of another person. In this case, this is a negative externality as the small town bears the cost of the production activities of the company.

b. A single public utilities company is responsible for supplying electricity for an entire state. As a result, the utilities company can set the price of electricity - Market power

Market power is when a firm is able to dictate the price and can then raise the price. This brings about the reduction in output as well. Since the single public utilities company is responsible for supplying electricity for an entire state, the company is enjoying monopoly power or market power.

Use this information for Mason Corporation to answer the question that follow. Mason Corporation had $1,114,000 in invested assets, sales of $1,281,000, income from operations amounting to $209,000, and a desired minimum return of 15%. Round your answer to two decimal places. The investment turnover for Mason Corporation is a.1.38 b.1.15 c.1.72 d.0.92

Answers

Answer:

b.1.15

Explanation:

The computation of the investment turnover is shown below:

= Sales ÷ average operating assets

= $1,281,000 ÷ $1,114,000

= 1.1499

= 1.15

hence, the investment turnover is 1.15

Therefore the option b is correct

The same should be considered and relevant

Any help 75 points

Quantity supplied varies positively (directly) with price, other things constant, as price rises, the quantity supplied rises; as price falls, the quantity supplied decreases

Answers

answer: law of supply

Answer:

law of supply

Explanation:

this is the law of supply

Apple Inc. is the number one online music retailer through its iTunes music store. Apple sells iTunes gift cards in $15, $25, and $50 increments. Assume Apple sells $19.0 million in iTunes gift cards in November, and customers redeem $12.0 million of the gift cards in December.

Required:
a. Record the necessary entries.
b. Record the receipt of cash for gift cards.

Answers

Answer and Explanation:

The journal entries are given below:

a. Deferred revenue from gift cards $19,000,000  

           To sales revenue $19,000,000

(being the sales revenue is recorded)

b.

Cash $12,000,000

       To deferred revenue from gift cards $12,000,000

(Being the Receipt of cash from gift cards)

These two entries are to be recorded for the given situation  

A company is planning to purchase a machine that will cost $57,000 with a six-year life and no salvage value. The company expects to sell the machine's output of 3,000 units evenly throughout each year. A projected income statement for each year of the asset's life appears below. What is the payback period for this machine?
Sales $138,000
Costs:
Manufacturing $68,000
Depreciation on machine 9,500
Selling and administrative expenses 46,000 (123,500)
Income before taxes $14,500
Income tax (35%) 5,075
Net income $9,425
a. 6.00 years.
b. 1.99 year.
c. 6.05 years.
d. 12.10 years.
e. 3.01 years.

Answers

Answer:

e. 3.01 years

Explanation:

Cost of Asset = $57,000  

Net annual cash Inflow = Net Income after Tax + Depreciation

Net annual cash Inflow = $9,425 + $9,500

Net annual cash Inflow = $18,925

Payback Period = Cost of Asset (Investment) / Net annual cash Inflow

Payback Period = $57,000 / $18,925

Payback Period = 3.01188904

Payback Period = 3.01 years

Eddy Jones Pottery produces serving bowls among other items. If they reengineer their automated equipment, a serving bowl can be formed in just 1.5 min instead of 2.5 min. If Eddy Jones Pottery uses the reengineered equipment, how many more bowls could they produce in one 8-hr shift

Answers

Answer and Explanation:

Old equipment=2.5 mins per serving bowl

New equipment=1.5 mins per serving bowl

With old equipment, in one hour Eddy Jones can produce 60/2.5= 24 serving bowls

With new equipment, in one hour Eddy Jones can produce 60/1.5= 40 serving bowls

With old equipment, in 8 hours Eddy Jones can produce 24*8=192 serving bowls

With new equipment, in 8 hours Eddy Jones can produce 40*8=320 serving bowls

Therefore in 8 hours with new equipment Eddy Jones will produce 320-192= 128 more serving bowls than with old equipment.

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