Charles and Dina Bloom live in Swarthmore, PA. Their son, Gilberto, owns his own plumbing business.
For each of the following transactions that occur in their lives, identify whether it is included in the calculation of U.S. GDP as part of consumption (C), investment (I), government purchases (G), exports (X), or imports (M). Check all that apply.
Transaction C I G X M
1. Charles's employer assigns him to provide consulting services to an Australian firm that's opening a manufacturing facility in China.
2. Dina buys a new BMW, which was assembled in Germany.
3. Gilberto buys a new set of tools to use in his plumbing business.
4. Dina gets a haircut.
5. The Federal Aviation Administration expands the runways at Philadelphia International Airport, which is just a few miles from Charles and Dina's house.

Answers

Answer 1

Answer:

1. Charles's employer assigns him to provide consulting services to an Australian firm that's opening a manufacturing facility in China. - exports (X),

Exports include the goods or services that originate in the US and are then sold to entities outside the USA. Charles works in the US and is providing services to an Australian firm so this qualifies as an export.

2. Dina buys a new BMW, which was assembled in Germany. - Consumption and Imports

Consumption refers to amounts spent by households or people in the Economy on goods and services. Imports refer to the use of goods and/ or services that did not originate in the US. Dina both spent on a good as well as the good being from outside the US making it both Consumption and Imports.

3. Gilberto buys a new set of tools to use in his plumbing business. - Consumption.

Consumption refers to amounts spent by households or people in the Economy on goods and services so Gilberto spending on a new set of tools qualifies as Consumption.

4. Dina gets a haircut. - Consumption.

Consumption refers to amounts spent by households or people in the Economy on goods and services so Dina getting a haircut which is a service falls under Consumption.

5. The Federal Aviation Administration expands the runways at Philadelphia International Airport, which is just a few miles from Charles and Dina's house. - Government Purchases

Government Purchase which are otherwise known as Government Spending refer to money spent by the government in an Economy. The FAA is a Federal Government agency so expanding the runway is a Government Purchase.


Related Questions

Which of the following costs is an example of a cost that remains the same in total as the number of units produced changes?
A) Direct labor
B) Salary of a factory supervisor
C) Units of production depreciation on factory equipment
D) Direct materials

Answers

Answer: B) Salary of a factory supervisor

Explanation:

The Factory Supervisor is not directly related to the production of goods and unless specified, the Supervisor is assumed to be paid a certain amount to oversee the factory and this figure will not change regardless of how many more goods are produced thus making this cost a Fixed Manufacturing Overhead.

On April 1, 2021, Shoemaker Corporation realizes that one of its main suppliers is having difficulty meeting delivery schedules, which is hurting Shoemaker's business. The supplier explains that it has a temporary lack of funds that is slowing its production cycle. Shoemaker agrees to lend $420,000 to its supplier using a 12-month, 12% note.
Required:
1. The loan of $420,000 and acceptance of the note receivable on April 1, 2021
2. The adjustment for accrued interest on December 31, 2021
3. Cash collection of the note and interest on April 1, 2022.

Answers

Answer:

1. April 01, 2021

Dr Notes receivable 420,000

Cr Cash 420,000

2. December 31,2021

Dr Interest receivable 37,800

Cr Interest revenue 37,800

3. April 01, 2022

Dr Cash 470,400

Cr Notes receivable 420,000

Cr Interest receivable 37,800

Cr Interest revenue 12,600

Explanation:

Preparation of the Journal entries Shoemaker Corporation

1. Preparation of the Journal entry for loan o amount of $420,000 as well as the acceptance of the note receivable on April 1, 2021

April 01, 2021

Dr Notes receivable 420,000

Cr Cash 420,000

2. Preparation of the Journal entry for the adjustment for accrued interest on December 31, 2021

December 31,2021

Dr Interest receivable 37,800

Cr Interest revenue 37,800

($420,000 × 12% × 9/12=$37,800)

3. Preparation of the Journal entry for the Cash collection of the note and interest on April 1, 2022

April 01, 2022

Dr Cash 470,400

Cr Notes receivable 420,000

Cr Interest receivable 37,800

Cr Interest revenue 12,600

($420,000 × 12% × 3/12=$12,600)

Brief Exercise 8-5 Vaughn Company uses a periodic inventory system. For April, when the company sold 450 units, the following information is available. Units Unit Cost Total Cost April 1 inventory330$22$ 7,260 April 15 purchase380269,880 April 23 purchase 290 29 8,410 1,000 $25,550 Compute the April 30 inventory and the April cost of goods sold using the FIFO method. Ending inventory $ Cost of goods sold

Answers

Answer:

Results are below.

Explanation:

Giving the following information:

Units sold= 450 units

Units Unit Cost Total Cost

April 1 inventory= 330 units at $22

April 15 purchase= 380 units art $26

April 23 purchase= 290 units at $29

To calculate the ending inventory, first, we need to determine the number of units in ending inventory:

Ending inventory in units= 330 + 380 + 290 - 450= 550 units

Ending inventory FIFO= 290*29 + 260*26= $15,170

COGS= 330*22 + 120*26= $10,380

Supplies on hand were $900 at the start of the year. At the end of the year, it was determined that $350 of supplies had been used. What is the adjusting entry for supplies

Answers

Answer:

the adjusting entry for supplies :

Supplies Expense $350 (debit)

Supplies Account $350 (credit)

Explanation:

The fall in value of supplies on hand is due to utilization of the asset in in the business during the year.

The entry to adjust the utilization of the Supplies is to Debit the Supplies Expense (Expense) and Credit the Supplies Account (Asset) by the amount utilized of $350.

Jack and Jill need to save $6100 toward a new car. How long will it take them if they save $200 a month earning interest at 4.7% per year

Answers

Answer:

2 years 5 months.

Explanation:

Use the Time Value of Money techniques to find n (period it takes to save for required amount)

Using a financial calculator enter the following data

Fv = $6,100

Pmt = - $ 200 × 12 = - $2,400

P/y = 1

r =  4.7 %

Pv = 0

n = 2.4569

Thus it takes 2 years 5 months to save $6100 toward a new car under the given circumstances.

You have a portfolio that is equally invested in Stock F with a beta of 1.08, Stock G with a beta of 1.45, and the market. What is the beta of your portfolio

Answers

Answer:

1.265

Explanation:

According to the situation, the solution of the beta of portfolio is as follows

Beta portfolio = (weightage of investment F × beta F) + (proportion of investment G ×beta G)

Beta protfolio =  (0.5 × 1.08) + (0.5 × 1.45)

= 0.54 + 0.725

= 1.265

Hence, the beta of your portfolio is 1.265  by applying the above formula

1. Pure monopoly: a. has never existed b. is an economic model c. is the best option for capitalism d. is the best option for socialism 2. the prices producers charge to cover the cost of supply may be seen on a: a. television economic update b. trade journal c. index table of interest rates d. supply curve 3. in a competitive free market (i.e., perfect market) buyers and sellers do not have to: a. pay for things that others enjoy b. sell goods cheap c. feel tax oppression from the government d. do their own taxes 4. One of the most significant disadvantages of a monopoly is: a. oligarch capitalization b. no competition from international markets c. price wars d. high prices charged 5. D Ram prices in the U.S. were _____ in Dec-01 a. close to $1 b. better than those in potato sales c. not comparable to those of Vietnamese markets d. fixed 6. Pressure, rationalization, and opportunity help indicate issues that lead to: a. NYPD law investigation b. forensic dissecting of butterflies c. price fixing d. background checks 7. The U.S. has an extensive history of a. successful battles b. ethics in every industry c. ethics in India d. legislation dealing with antitrust 8. mixed economies rely on _______ to help with their deficiencies : a. governmental policy b. their citizens c. good business practices d. ethical behavior 9. which is a main view on how to address monopoly issues: a. regulation b. government war c. move to a different place d. competition above all. 10. Monopoly hinders: a. incentives to come up with new technology. b. all things true of a commercial enterprise c. governmental accounting efficiency d. socialism and Marxism.

Answers

Answer:

1. b. is an economic model

2. d. supply curve

3. a. pay for things that others enjoy

4. d. high prices charged

5. a. close to $1

6. c. price fixing

7. d. legislation dealing with antitrust

8. a. governmental policy

9. a. regulation

10. b. all things true of a commercial enterprise

Explanation:

Monopoly is a market structure that exists where there is a single seller, selling a single product or service to many buyers with complete control of the market.  This situation confers on the seller an economic advantage to the detriment of the overall economy, including market inefficiencies due to the absence of competition.  There are many variants to monopoly, including pure monopoly, natural, and monopolistic competition.

Lincoln Park Co. has a bond outstanding with a coupon rate of 5.66 percent and semiannual payments. The yield to maturity is 6.3 percent and the bond matures in 16 years. What is the market price if the bond has a par value of $2,000?

Answers

Answer:

Market price of Bond = $1872.135629 rounded off to $1872.14

Explanation:

To calculate the price of the bond, we need to first calculate the coupon payment per period. We assume that the interest rate provided is stated in annual terms. As the bond is a semi annual bond, the coupon payment, number of periods and semi annual YTM will be,

Coupon Payment (C) = 2000 * 0.0566 * 1/2 = $56.6

Total periods (n)= 16 * 2 = 32

r = 6.3% * 1/2 = 3.15% or 0.0315

The formula to calculate the price of the bonds today is attached.

Bond Price = 56.6 * [( 1 - (1+0.0315)^-32) / 0.0315]  +  2000 / (1+0.0315)^32

Bond Price = $1872.135629 rounded off to $1872.14

Financial Statements of a Manufacturing Firm
The following events took place for Focault Inc. during July 20Y2, the first month of operations as a producer of road bikes:
Purchased $320,000 of materials
Used $275,000 of direct materials in production
Incurred $236,000 of direct labor wages
Applied factory overhead at a rate of 75% of direct labor cost
Transferred $652,000 of work in process to finished goods
Sold goods with a cost of $630,000
Sold goods for $1,120,000
Incurred $252,800 of selling expenses
Incurred $100,000 of administrative expenses
A. Prepare the July income statement for Focault. Assume that Focault uses the perpetual inventory method.
Focault Inc.
Income Statement
For the Month Ended July 31

Revenues $
Cost of Goods Sold
Gross Profit $
Selling and administrative expenses:
Selling Expenses $
Administrative Expenses
Total selling and administrative expenses
Income from Operations $
B. Determine the inventory balances at the end of the first month of operations.
Materials inventory, July 31
Work in process inventory, July 31
Finished goods inventory, July 31

Answers

Answer:

Required A.

Focault Inc.

Income Statement  For the Month Ended July 31

Revenues                                                        $1,120,000

Cost of Goods Sold                                         ($630,000)

Gross Profit                                                      $ 490,000

Selling and administrative expenses:

Selling Expenses                                           ($252,800)

Administrative Expenses                                ($100,000)

Income from Operations                               $137,2000

Required B

Materials inventory, July 31  =  $45,000

Work in process inventory, July 31  =  $36,000

Finished goods inventory, July 31 = $22,000

Explanation:

Raw Materials T - Account

Debit :

Purchases                    $320,000

Totals                           $320,000

Credit:

Used in Production     $275,000

Ending Balance             $45,000

Totals                           $320,000

Manufacturing Cost Schedule

Raw Materials                                               $275,000

Direct labor                                                   $236,000

Overheads ($236,000 × 75%)                      $177,000

Total Manufacturing Cost                            $688,000

Less Cost Transferred to Finished Goods ($652,000)

Ending Work In Process                                 $36,000

Finished Goods T - Account

Debit :

Cost of Goods Manufactured                      $652,000

Totals                                                             $652,000

Credit :

Trading Account : Cost of Sales                 ($630,000)

Ending Balance                                               $22,000

Totals                                                             $652,000

From studying Geert Hofstede’s cultural dimensions, what differences exist between the United States and Brazil that may be relevant to your communication? 2. How can you use words to relate to each audience? 3. What images will you use for each audience?

Answers

Answer:

what differences exist between the United States and Brazil that may be relevant to your communication?

Using Geert Hofstede's cultural dimensions as a framework, we can determine that the United States is higher on individualism while Brazil is higher on collectivism.

The United States is also higher on restraint, while Brazil is higher on indulgence.

2. How can you use words to relate to each audience?

For the United States, you should use words that motivate individuals. For Brazil, you should words that motivate collective groups.

3. What images will you use for each audience?

Again, for the United States, you should use images that represent individualistic cultural values, while the opposite should be used for Brazil: picture that represent more collectivist cultural values.

Product Pricing: Two Products Quality Data manufactures two products, CDs and DVDs, both on the same assembly lines and packaged 10 disks per pack. The predicted sales are 400,000 packs of CDs and 500,000 packs of DVDs. The predicted costs for the year 2014 are as follows:
Variable Costs Fixed Costs
Materials $200,000 $500,000
Other 250,000 800,000
Each product uses 50 percent of the materials costs. Based on manufacturing time, 40 percent of the other costs are assigned to the CDs, and 60 percent of the other costs are assigned to the DVDs. The management of Quality Data desires an annual profit of $100,000.
(a) What price should Quality Data charge for each disk pack if management believes the DVDs sell for 20 percent more than the CDs? Round answers to the nearest cent.
CDs $
DVDs $
(b) What is the total profit per product using the selling prices determined in part (a)? Use negative signs with answers, if appropriate.
CDs $
DVDs $

Answers

Answer:

a) $1.85 per CD pack

$2.22 per DVD pack

b) profits for selling CDs = -$30,000

profits for selling DVDs = $130,000

Explanation:

                                              Variable costs                   Fixed costs

Materials                                  $200,000                        $500,000

Other                                        $250,000                        $800,000

DVDs:

materials = $700,000 x 50% = $350,000 ($250,000 fixed)

Other = $1,050,000 x 60% = $630,000 ($480,000 fixed)

total = $980,000

CDs:

materials = $350,000 ($250,000 fixed)

Other = $420,000 ($320,000 fixed)

total = $770,000

Expected sales:

CDs 400,000 packs

DVDs 500,000 packs

since the company wants to earn $100,000 in profits, it should charge:

400,000X - $770,000 + 500,000Y - $980,000 = $100,000

400,000X + 500,000Y = $1,850,000

Y = 1.2X (we replace Y)

400,000X + 600,000X = $1,850,000

1,000,000X = $1,850,000

X = $1,850,000 / 1,000,000 = $1.85 per CD pack

Y = $1.85 x 1.2 = $2.22 per DVD pack

profits for selling CDs = ($1.85 x 400,000) - $770,000 = -$30,000

profits for selling DVDs = ($2.22 x 500,000) - $980,000 = $130,000

Economists do not see any difficulty in measuring pleasure and believe that consumer behavior can be measured perfectly using of marginal values.

a. True
b. False

Answers

Answer:

b false

Explanation:

pleasure of consumers change as time goes on

a company sells 600 bottles of a dietary supplement per week at$ 100 per bottle. The supplement is ordered from a supplier who charges fixed cost of $30 per order, and $ 50 per bottle. The annual inventory holding cost is 40%. Assume the company operates 50 weeks in a year. What is the optimal number of bottles company should order?

Answers

Answer:

the economic order quantity or optimal quantity = 300 bottles per order

Explanation:

economic order quantity (EOQ) = √[(2SD) / H]

S = cost per order = $30D = annual demand = 600 x 50 weeks = 30,000H = holding costs = $50 x 40% = $20

EOQ = √[(2 x $30 x 30,000) / $20] = √($1,800,000 / $20) = √90,000 = 300

This means that the company must make 2 orders per week and 100 orders per year. This happens because the holding costs per unit are too high, therefore, in order to reduce costs you must have a small inventory.

Select the type of business that is most likely to obtain large amounts of resources by issuing stock. a. government entity b. partnership c. proprietorship d. corporation

Answers

Answer:

d. corporation

Explanation:

A corporation raises its capital by issue of stocks and Stockholders that subscribe for these shares will in turn receive their return in form of dividends.

Partnerships, government entities and sole proprietorship do not raise capital by issuance of stocks.

The type of business that is most likely to obtain large amounts of resources by issuing stock is d. corporation

The following information should be considered:

A corporation raises its capital via issue of stocks and in return the Stockholders get the returns in the form of dividends for subscribing the shares  Partnerships, government entities and sole proprietorship do not raise capital via issuance of stocks.

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Which of the following is not considered to be a liability? Answers: a. Wages Payable b. Unearned Revenues c. Accounts Payable d. Accounts Receivable

Answers

Answer:

d. Accounts Receivable.

Explanation:

In Financial accounting, liability can be defined as the amount of money being owed by an individual or organization to another.

Simply stated, liability is a debt being owed and as such it usually has "payable" in its account title on the balance sheet.

Generally, liabilities are recorded on the right side of the balance sheet and it comprises of financial informations such as warranties, bonds, loans, deferred revenues, mortgages, account payable etc.

Accounts Receivable is not considered to be a liability because it is the payment a business firm would receive from its customers for goods purchased or services taken on credit. Accounts Receivable are recorded in the current assets section of the balance sheet because they add value to a business firm.

HELP ASAP

Since infants and toddlers need a variety of experiences in early childhood, it is
important that the home setting and the child care setting strive to be as different as
possible.

A. True
B. False

Answers

Answer:

I think that it is true to an extent

Alien Corp. has been considering building an adult resort on a site originally purchased as investment property. Alien paid a consultant $275,000 to determine whether the plan is feasible, and has recently found that the site is worth $2.75 MM. The original purchase price was $1.75 MM. If the expected outlay for building and staffing the resort is $5.0 MM.

Required:
What is the Net Investment when running an NPV?

Answers

Answer:

$7,025,000

Explanation:

the net investment is equal to the sum of the cash outlays - the amount spent .$275,000 + $1,750,000 + $5,000,000 = $7,025,000

The Clayton Act of 1914 makes price discrimination, exclusive dealers, tying contracts, and the acquisition of competing companies' stock illegal when their effects "substantially lessen competition or tend to create a monopoly."
A. True
B. False

Answers

Answer:

The correct answer is the option A: True.

Explanation:

To begin with, the "Clayton Antitrust Act of 1914" is the name given to a law that was part of United States antitrust law regime that had the main purpose of adding further substance to it in order to prevent anticompetitive practices by the companies in the market. Therefore that this law discusses four principles of economic trade and business which were the price discrimination, mergers and acquisitions, exclusive dealings and any person who was a manager of two or more organizations at the same time. It all focused on protecting the competition from the companies that looked for becoming a monopoly.  

The following equation summarizes the trend of quarterly sales of condominiums over a long cycle. Sales also exhibit seasonal variation.
Ft = 40 - 6.5t + 2t2
Ft = Unit sales
Where t = 0 the first quarter of last year
Quarter Relative
1 .95
2 .90
3 .45
4 1.70
Prepare a forecast of quarterly sales for next year and the first quarter of the year following that.
Quarter Forecast
1
2
3
4
1

Answers

Answer:

Quarter: 1-4, 1. Forecast:

128.92, 146.10, 107.40, 280.67, 282.48

Explanation:

The quarterly sales trend for the quarter is represented by the following equation: 1-4, 1. Forecast

What are representatives?

The term representative refers that the person who is serving to represent something as we see there are some diplomats are being there who represent the country, and there is someone who represents the states as there are different peoples who are being there in it. As there are different players as we see, they represent the nation as well.

Quarter: 1-4, 1. Forecast

128.92, 146.10, 107.40, 280.67, 282.48

Therefore, the quarter is represented by the following equation: 1-4, 1. Forecast

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Quarter: 1-4, 1. Forecast:

128.92, 146.10, 107.40, 280.67, 282.48

During the last five years, average daily occupancy at Autumn Acres nursing home has slid from 125 to 95 even though Autumn Acres has cut its daily rate from $125 to $115. Do these data suggest that occupancy would have been higher if Autumn Acres had raised its rates? What changes in nonprice demand factors might explain this change? (The supply, or the number of nursing home beds in the area, has not changed during this period.)

Answers

Answer:

no

Decline in the number of aged people in the population

The quality of care offered might have declined

Preference to be cared for at home instead of at care home

increase in death rate among the elderly

Explanation:

Even though, there seem to be a positive correlation between the price of daily rates and occupancy. it doesn't imply that increasing the rates would increase occupancy rates. there might be other factors explaining the decline.

some of these factors include :

1. decline in the number of the aged in the population : if the proportion of the aged in the population has reduced, the nursing home would experience a decline in residents

2. if the quality of care received by patients has also reduced, the aged might prefer other nursing homes.

3. there might be a shift in reference. the aged might prefer to be cared for at home by family and friends instead of staying in a nursing home.

Increase in death rate among the elderly : if there is an increase in mortality rate, the care home would experience a decline in occupancy

On January 1, 2017, Boston Enterprises issues bonds that have a $2,050,000 par value, mature in 20 years, and pay 8% interest semiannually on June 30 and December 31. The bonds are sold at par. 1. How much interest will Boston pay (in cash) to the bondholders every six months

Answers

Answer:

Boston will  pay (in cash) to the bondholders every six months $125,146.31.

Explanation:

The interest paid in cash PMT, can be calculated as follows :

PV = $2,050,000

N = 20 × 2 = 40

R = 8%

FV = $2,050,000

P/yr = 2

PMT = ?

Using a financial calculator to enter the above data concerning the bond, the payments (PMT) every six months is $125,146.3062 or $125,146.31.

A granary allocates the cost of unprocessed wheat to the production of feed, flour, and starch. For the current period, unprocessed wheat was purchased for $240,000, and the following quantities of product and sales revenues were produced.

Product Pounds Price per Pound
Feed 100,000 $0.70
Flour 50,000 2.20
Starch 20,000 1.00

How much of the $240,000 cost should be allocated to feed?

a. $24,500.
b. $84,000.
c. $90,000.
d. $70,000.
e. $200,000.

Answers

Answer:

$84,000

Explanation:

A granny allocates the costs of unprocessed wheat to production of feed, flour and starch

The unprocessed wheat was bought at the price of $240,000

The first step is to calculate the total amount of the products(feed, flour and starch)

Feed= 100,000×0.70= 70,000

Flour= 50,000×2.0= 110,000

Starch= 20,000×1.0= 20,000

Total cost= 70,000+110,000+20,000

= $200,000

Therefore, the amount that should be allocated to the feed can be calculated as follows

= $70,000/$200,000×$240,000

= 0.35×$240,000

= $84,000

Hence the cost that should be allocated to the feed is $84,000

A firm only has current assets and fixed assets. Its current assets are $100,000 and total assets are $300,000. The firm's sales are $900,000. The firm's fixed asset turnover is

Answers

Answer:

Firm's fixed asset turnover = 4.5

Explanation:

Given:

Current assets = $100,000

Total assets = $300,000

Firm's sales = $900,000

Find:

Firm's fixed asset turnover

Computation:

Fixed assets = Total assets - Current assets

Fixed assets = $300,000 - $100,000

Fixed assets = $200,000

Fixed asset turnover = Sales / Fixed asset

Firm's fixed asset turnover = $900,000 / $200,000

Firm's fixed asset turnover = 4.5

Assume that on December 31, 2019, Kimberly-Clark Corp. signs a 10-year, non-cancelable lease agreement to lease a storage building from Sheffield Storage Company. The following information pertains to this lease agreement.
1. The agreement requires equal rental payments of $67,299 beginning on December 31, 2019.
2. The fair value of the building on December 31, 2019 is $492,571.
3. The building has an estimated economic life of 12 years, a guaranteed residual value of $10,500, and an expected residual value of $7,300. Kimberly-Clark depreciates similar buildings on the straight-line method.
4. The lease is nonrenewable. At the termination of the lease, the building reverts to the lessor.
5. Kimberly-Clark’s incremental borrowing rate is 8% per year. The lessor’s implicit rate is not known by Kimberly-Clark.
a. Prepare the journal entries on the lessee’s books to reflect the signing of the lease agreement and to record the payments and expenses related to this lease for the years 2019, 2020, and 2021. Kimberly-Clark’s fiscal year-end is December 31.
b. Suppose the same facts as above, except that Kimberly-Clark incurred legal fees resulting from the execution of the lease of $5,000, and received a lease incentive from Sheffield to enter the lease of $1,000. How would the initial measurement of the lease liability and right-of-use asset be affected under this situation?
Right-of-use asset
$:
c. Suppose that in addition to the $67,299 annual rental payments, Kimberly-Clark is also required to pay $5,000 for insurance costs each year on the building directly to the lessor, Sheffield Storage. How would this executory cost affect the initial measurement of the lease liability and right-of-use asset? (Round answer to 0 decimal places, e.g. 5,275.)
Lease liability $
d. Now suppose that, at the end of the lease term, Kimberly-Clark took good care of the asset and Sheffield agrees that the fair value of the asset is actually $10,500. Record the entry for Kimberly-Clark at the end of the lease to return control of the storage building to Sheffield (assuming the accrual of interest on the lease liability has already been made).

Answers

Answer:

a. Journal Entries:

1.Right to Use Asset (Dr.) $449,478

Lease Liability (Cr.) $449,478

(To record the lease)

2. Lease Liability (Dr.) 67,299

Cash (Cr.) 67,299

(To record the lease payment)

3. Amortization Expense (Dr.) 36,185

Right to Use Asset (Cr.) 36,185

(To record amortization of asset)

4. Lease Liability (Dr.) 36,085

Interest Expense (Dr.) 30,614

Cash (Cr.) 66,699

(To record Interest Expense)

Explanation:

Amortization expense is the annual lease payment less the PV of use of Asset.

Nichols Enterprises has an investment in 31,500 bonds of Elliott Electronics that Nichols accounts for as a security available for sale. Elliott bonds are publicly traded, and The Wall Street Journal quotes a price for those bonds of $10 per bond, but Nichols believes the market has not appreciated the full value of the Elliott bonds and that a more accurate price is $23 per bond. Nichols should carry the Elliott investment on its balance sheet at:

Answers

Answer: $315,000

Explanation:

From the question, we are informed that Nichols Enterprises has an investment in 31,500 bonds of Elliott Electronics that Nichols accounts for as a security available for sale. Elliott bonds are publicly traded, and The Wall Street Journal quotes a price for those bonds of $10 per bond, but Nichols believes the market has not appreciated the full value of the Elliott bonds and that a more accurate price is $23 per bond.

To get the amount that Nichols should carry on the balance sheet as Elliott investment, we multiply the bond invested by the price per bond. This will be:

= 31,500 × $10

= $315,000

During 2022, Splish Brothers Inc. had $156000 in cash sales and $1224000 in credit sales. The accounts receivable balances were $216000 and $254400 at December 31, 2021 and 2022, respectively. Using the direct method of reporting cash flows from operating activities, what was the total cash collected from all customers during 2022?

Answers

Answer:

Total Cash collected from all customers  during 2022 is $1,341,600

Explanation:

         Items                                                       Amount

Credit sales                                                     $1,224,000

Add: Accounts Receivable Dec 31,2021  $216,000

Less: Accounts Receivable Dec 31,2022 ($254,400)

Cash collected from credit sales                 $1,185,600

Cash sales                                                        $156,000

Cash collected from credit sales                    $1,185,600

Total Cash collected from all customers      $1,341,600

Consider the corporate valuation model, if the WACC increases what happens to the present value of the firm. Group of answer choices It is indeterminant the present value will stay the the present value will decrease The corporate valuation model doesn't depend the WACC The present value will increase

Answers

Answer:

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Per Chevron’s 3Q 2013 filing, what was the percentage change in the cost of purchased oil products when comparing nine months ended September 30, 2013 versus the same period in 2012?

Answers

Answer:

Per Chevron 3Q 2013 Filling:

The percentage change in the cost of purchased oil products nine months to September 30, 2013 when compared to nine months in 2012 was:

2.47%

Explanation:

a) Data and Calculations:

Cost of purchased oil products:

2013       $34,822,000,000

2012       $33,982,000,000

Change $840,000,000

Percentage Change = $840/$33,982 x 100

= 2.47%

b) The implication is that Chevron's cost of purchased oil products in third quarter of 2013 increased by 2.47% when compared with the same period in 2012.  This percentage change is calculated by subtracting the Q3 2012 cost of purchased oil products from the Q3 2013 cost of purchased oil products and then dividing the difference by the Q3 2012, and multiplying by 100.  The change could be caused by increases in the price of oil products or other variables.

When an individual taxpayer sells depreciable real property at a gain, the lesser of the accumulated depreciation or the recognized gain is taxed at a maximum rate of

Answers

Answer:

25%.

Explanation:

When you consider that, Depreciation recapture is a term that describes the actual gain derived from after selling depreciable capital property. It is assessed when the sale price of an asset exceeds the tax basis or adjusted cost basis.

Hence, in this case, the gain due to accumulated depreciation is taxed at a max 25%. However, If the recognized gain is higher than the accumulated depreciation, the remaining gain is taxed at at 0/15/20 %, depending on the taxpayer's income.

The level of analysis to use when identifying user goals is the _______.​ a. ​ elementary activity level b. ​ temporal event level c. ​ elementary business process level d. ​ external event level

Answers

Answer:

elementary business process level

Explanation:

Elementary Business Processes can be defined as a task carried out by one person, one place at a time, which is done in reaction to a business event, that could be of quantifiable business value with data being left in a steady state

It represents the smallest level of process decomposition from a business viewpoint. It could be manual, automated, or both. Like I explained earlier, it is Carried out by one person or process, at one location and one time.

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