Exercise 6-8 Petty cash fund with a shortage LO P2 Waupaca Company establishes a $350 petty cash fund on September 9. On September 30, the fund shows $104 in cash along with receipts for the following expenditures: transportation-in, $40; postage expenses, $123; and miscellaneous expenses, $80. The petty cashier could not account for a $3 shortage in the fund. The company uses the perpetual system in accounting for merchandise inventory. Prepare (1) the September 9 entry to establish the fund, (2) the September 30 entry to reimburse the fund, and (3) an October 1 entry to increase the fund to $400.

Answers

Answer 1

Answer:

1.September 09

Dr Petty cash 350

Cr Cash 350

2. September 30

Dr Merchandise inventory 40

Dr Postage expense 123

Dr Miscellaneous expenses 80

Dr Cash short and over 3

Cr Cash 246

3. Dr Petty cash 50

Cr Cash 50

Explanation:

Preparation of Journal entries

1. Preparation of September 9 Journal entry to establish the fund

September 09

Dr Petty cash 350

Cr Cash 350

2. Preparation of September 30 Journal entry to reimburse the fund

September 30

Dr Merchandise inventory 40

Dr Postage expense 123

Dr Miscellaneous expenses 80

Dr Cash short and over 3

Cr Cash 246

(40+123+80+3)

3. Preparation of October 1 Journal entry to increase the fund to $400.

October 01

Dr Petty cash 50

Cr Cash 50

($400-$350)


Related Questions

Tamarisk, Inc. began operations on April 1 by issuing 51,000 shares of $4 par value common stock for cash at $20 per share. On April 19, it issued 2,000 shares of common stock to attorneys in settlement of their bill of $26,300 for organization costs. In addition, Tamarisk issued 900 shares of $2 par value preferred stock for $6 cash per share. Journalize the issuance of the common and preferred shares, assuming the shares are not publicly traded.

Answers

Answer:

Tamarisk, Inc.

Journal Entries:

April 1:

Debit Cash Account $1,020,000

Credit Common Stock $204,000

Credit Paid-in Capital In Excess $816,000

To record the issue of 51,000 $4 par value common stock shares at $20 per share.

April 19:

Debit Organization Expense $26,300

Credit Common Stock $8,000

Credit Paid-in Capital In Excess - Common Stock $18,300

To record the issue of 2,000 shares in settlement of attorneys' organization costs.

April 19:

Debit Cash Account $5,400

Credit Preferred Stock $1,800

Credit Paid-in Capital In Excess -Preferred Stock $3,600

To record the issue of 900 shares of $2 par value preferred stock for $6 cash.

Explanation:

Tamarisk, Inc. uses the general journal entries to record business transactions as they occur on a daily basis.  Journal entries are the first set of records in the accounting books.  They identify the accounts to be debited and the accounts to be credited in the general ledger.

Which is not a principle advantage of strategic alliances over vertical integration or horizontal mergers/acquisitions

Answers

Question attached

Answer:

A. resource pooling and risk sharing, more adaptive response capabilities, and greater speed of deployment

Explanation:

Vertical or horizontal integration entails control or ownership of a company I'm the sense that one company acquired the other in order to reduce cost and increase efficiency as in vertical integration or reduce competition and increase profit as in horizontal integration. In vertical integration the company gains control of another company in a different level in the supply chain in order to reduce it's cost such as costs for raw materials. In horizontal integration, the company acquired another company in same supply chain level to gain more control of the market.

Vertical and horizontal integrations are different from strategic alliance where companies are involved in an agreement to support each other and benefit mutually and yet be independent organizations. Companies involved in this sort of arrangement pool resources and share the risk involved in the mutually beneficial project. Example of such agreement is the one between uber and spotify

Glassworks Inc. produces two types of glass shelving, rounded edge and squared edge, on the same production line. For the current period, the company reports the following data.
Rounded Edge Squared Edge Total
Direct materials $ 9,500 $ 21,600 $ 31,100
Direct labor 6,200 11,800 18,000
Overhead (300% of direct labor cost) 18,600 35,400 54,000
Total cost $ 34,300 $ 68,800 $ 103,100
Quantity produced 10,500 ft. 14,000 ft.
Average cost per ft. (rounded) $ 3.27 $ 4.91
Glassworks's controller wishes to apply activity-based costing (ABC) to allocate the $54,000 of overhead costs incurred by the two product lines to see whether cost per foot would change markedly from that reported above. She has collected the following information.
Overhead Cost Category (Activity Cost Pool) Cost
Supervision $ 2,160
Depreciation of machinery 28,840
Assembly line preparation 23,000
Total overhead $ 54,000
She has also collected the following information about the cost drivers for each category (cost pool) and the amount of each driver used by the two product lines. (Round activity rate and cost per unit answers to 2 decimal places.)
Usage
Overhead Cost Category (Activity Cost Pool) Driver Rounded Edge Squared Edge Total
Supervision Direct labor cost ($) $ 6,200 $ 11,800 $ 18,000
Depreciation of machinery Machine hours 400 hours 800 hours 1,200 hours
Assembly line preparation Setups (number) 32 times 93 times 125 times
Required:
Use this information to (1) assign these three overhead cost pools to each of the two products using ABC, (2) determine average cost per foot for each of the two products using ABC, and (3) compare the average cost per foot under ABC with the average cost per foot under the current method for each product. For part 3, explain why a difference between the two cost allocation methods exists.

Answers

Answer:

Overhead Cost Category (Activity Cost Pool)       Cost

Supervision                                                             $2,160

Depreciation of machinery                                  $28,840

Assembly line preparation                                   $23,000

Total overhead                                                     $54,000

Supervision

Direct labor cost ($) $6,200 $11,800 $18,000

Depreciation of machinery

Machine hours 400 hours 800 hours 1,200 hours

Assembly line preparation Setups (number)

32 times 93 times 125 times

1)

overhead costs assigned to Rounded Edge

supervision = $2,160 x ($6,200 / $18,000) = $744

depreciation = $28,840 x (400 / 1,200) = $9,613

assembly line preparation = $23,000 x (32/125) = $5,888

total overhead costs = $16,245

overhead costs assigned to Squared Edge

total overhead costs = $54,000 - $16,245 = $37,755

2)

total costs assigned to Rounded Edge

materials $9,500

direct labor $6,200

overhead $16,245

total $31,945

cost per foot = $31,945 / 10,500 = $3.0424 per foot

total costs assigned to Squared Edge

materials $21,600

direct labor $11,800

overhead $37,755

total $71,155

cost per foot = $71,155 / 14,000 = $5.0825 per foot

3)   The average cost per foot of Rounded Edge decreased because lower overhead costs were allocated to their production.  

The average cost per foot of Squared Edge increased because higher overhead costs were allocated to their production.  

Beloit Co. is a manufacturer of mini-doughnut machine makers. Early in 2015 a customer asked Beloit to quote a price for a custom-designed doughnut machine to be delivered by the end of 2015. Once purchased, the customer intends to place the machine in service in January 2016 and will use it for four years. The expected annual operating net cash flow is estimated to be $120,000. The expected salvage value of the equipment at the end of four years is about 10% of the initial purchase price. To expect a 15% required rate of return on investment, what would be the maximum amount that should be spent on purchasing the doughnut machine

Answers

Answer:

$363,375.20

Explanation:

initial outlay = X

useful life = 4 years

salvage value = 0.1X

NCF years 1 - 4 = $120,000

discount rate = 15%

NPV = 0

X = $120,000/1.15 + $120,000/1.15² + $120,000/1.15³ + ($120,000 + 0.1X)/1.15⁴ =

X = $104,347.83 + $90,737.24 + $78,901.95 + $68,610.39 + 0.05718X

X = $342,597.41 + 0.05718X

0.94282X = $342,597.41

X = $342,597.41 / 0.94282 = $363,375.20

Following is information on an investment considered by Hudson Co. The investment has zero salvage value. The company requires a 12% return from its investments. (FV of $1, PV of $1, FVA of $1 and PVA of $1). (Use appropriate factor(s) from the tables provided. Round all present value factors to 4 decimal places.)
Investment A1
Initial investment $(350,000)
Expected net cash flows in the year (excluding salvage value):
1 $130,000
2 $136,000
3 $123,000
Required:
Compute these investment's net present value.
Net Cash Flows Present Value of 1 Present Value of Net Cash Flows
Year1
Year 2 0.7972
Year 3
Totals $0 $0
Amount invested
Net present value $0

Answers

Answer:

 -$37,952.40

Explanation:

The computation of the net present value is shown below:

Particulars      Cash flows    Discount factor at 12%     Present value

Year 1             $130,000       0.8929                             $116,077

Year 2            $136,000      0.7972                               $108,419.20

Year 3            $123,000      0.7118                                $87,551.40

Amount

invested           ($350,000)           1                             ($350,000)

Net present value                                                        -$37,952.40

Factory Overhead Rates, Entries, and Account Balance Sundance Solar Company operates two factories. The company applies factory overhead to jobs on the basis of machine hours in Factory 1 and on the basis of direct labor hours in Factory 2. Estimated factory overhead costs, direct labor hours, and machine hours are as follows: Factory 1 Factory 2 Estimated factory overhead cost for fiscal year beginning March 1 $708,050 $1,155,000 Estimated direct labor hours for year 15,400 Estimated machine hours for year 20,230 Actual factory overhead costs for March $56,680 $100,080 Actual direct labor hours for March 1,390 Actual machine hours for March 1,580 a. Determine the factory overhead rate for Factory 1. $ per machine hour b. Determine the factory overhead rate for Factory 2. $ per direct labor hour c. Journalize the entries to apply factory overhead to production in each factory for March. Factory 1 Factory 2 d. Determine the balances of the factory overhead accounts for each factory as of March 31, and indicate whether the amounts represent overapplied factory overhead or underapplied factory overhead. Factory 1 $ Factory 2 $

Answers

Answer:

The answer to this question can be defined as follows:

Explanation:  

In point a:

[tex]\text{Factory Overhead Rate 1} = \frac{\text{Expected administrative overhead to factory}}{\text{Estimated period time to machine}}[/tex]

                                        [tex]=\frac{12900000}{ 600000 }\\\\ = \$ \ 21.50[/tex]

In point b:

[tex]\text{Factory overtime rate 1} = \frac{\text{overhead costs estimated expense}}{\text{Specific hours of work estimated for the year}}[/tex]

                                     [tex]= \frac{10,200,000 }{250000} \\\\ = \$ \ 40.80[/tex]

In point c:

Daily paper  

Number      Name of account                                   Debit                     Credit

   1.              Working [tex](610000 \times $21.50)[/tex]                      [tex]\$ \ 13115000[/tex]                

                    Plant Overhead                                                        [tex]\$ \ 13115000[/tex]

   2.             Job under way [tex](245000\times $40.80)[/tex]              [tex]\$ \ 9996000[/tex]

                   Overhead plant                                                            [tex]\$ \ 9996000[/tex]

In point d:

[tex]\text{Factory 1} = 12,990,000 - 13,115,000[/tex]

                [tex]= 125000 \ Overapplied\ credit[/tex]

[tex]\text{Factory 1} = 10,090,000 - 9,996,000[/tex]

                [tex]= $94000 \ Underapplied \ Debit[/tex]

A city engaged in the following transactions during a year: It acquired computer equipment at a cost of $40,000. It completed construction of a new jail, incurring $245,000 in new costs. In the previous year the city had incurred $2.5 million in construction costs. The project was accounted for in a capital projects fund. It sold for $16,000 land that it had acquired three years earlier for $28,000. It traded in a four‐year‐old sanitation department vehicle for a new model. The old vehicle had initially cost $27,000, its carrying value at the time of trade was $17,000, and its market value was $13,000. The city paid an additional $39,000 cash for the new model. The fair value of the new model was $52,000. Prepare journal entries to reflect the transactions in an appropriate governmental fund (e.g., a general fund or a capital projects fund). Prepare journal entries to reflect the transactions in the city's government‐wide statements.

Answers

Answer:

1. Journal entries to reflect the transactions in an appropriate governmental fund

S/N      Particulars                                      Debit ($)    Credit ($)

1.          Expenditure - acquisition of         40,000

           computers

                      Cash                                                       40,000

2.          Expenditure - Construction cost  245,000

                       Cash                                                       245,000

3           Cash                                                16,000

                      Other financing sources - sale of land   16,000

4          Expenditure - acquisition of vehicle 39,000  

                     Cash                                                          39,000

Note: Cash being asset account, decreases hence debited.  Expenditure being expense account increases hence debited.

2. Journal entries to reflect the transactions in the city's government-wide statements

S/N       Particulars                                Debit ($)   Credit ($)

1.           Computers                                40,000

                  Cash                                                       40,000

2           Construction in process           245,000

                  Cash                                                        245,000

3            Buildings                                   2,745,000

                   Construction in process                        2,745,000

4             Cash                                          16,000

              Loss on sale of land                 12,000

                    Land                                                        28,000

5              Vehicle – new                         52,000  

                Accumulated depreciation -  10,000

                old vehicle

                Loss on trade-in                       4,000

                     Cash                                                        39,000

                      Vehicle - old                                           27,000

Note:  All assets are asset accounts increases hence debited, If decrease then credited.  All expenses are expense accounts increases hence debited, if decrease then credited.

Magic Realm, Inc., has developed a new fantasy board game. The company sold 45,500 games last year at a selling price of $65 per game. Fixed expenses associated with the game total $819,000 per year, and variable expenses are $45 per game. Production of the game is entrusted to a printing contractor. Variable expenses consist mostly of payments to this contractor. Required: 1-a. Prepare a contribution format income statement for the game last year. 1-b. Compute the degree of operating leverage. 2. Management is confident that the company can sell 57,330 games next year (an increase of 11,830 games, or 26%, over last year). Given this assumption: a. What is the expected percentage increase in net operating income for next year

Answers

Answer:

1.a. Magic Realm

Income Statement

For the year ended December 31, 202x

Sales revenue                 $2,957,500

Variable costs                ($2,047,500)

Contribution margin           $910,000

Period costs                      ($819,000)

Operating income                $91,000

1.b. degree of operating leverage = contribution margin / operating income = $910,000 / $91,000 = 10

2.a. a 26% increase in net sales should increase operating income by 26% x 10 (operating leverage) = 260%

total operating income for next year = $91,000 + ($91,000 x 260%) = $327,600

Please elaborate what will happen to Net Earnings to Sales and Net Earnings to Total Book Assets when you observe these trends. (a) and (b) are separate unrelated circumstances. a) Sales increased by a total of 30% in the prior three years, while Days of Sales in Inventories increased also by 30% in each of these three years. Costs of Goods Sold to Sales remained constant. b) Gross property, plant, and equipment increased by a total of 30% during the prior three years. Operating and administrative expense increased relative to sales by 30% in the prior three years. Sales remained constant. Costs of goods sold to sales remained constant. ANSWER:

Answers

Answer:

Impact on Net Earnings to Sales and Net Earnings to Total Book Assets:

a) A company's Net Earnings to Sales and Net Earnings to Total Book Assets will increase from the 30% due to the 30% increase in sales.  This is because the Cost of Goods Sold remained constant.

b) Net Earnings to Sales and Net Earnings to Total Book Assets will decrease by 30% as a result of the increase in Property, Plant, and Equipment, because these also increased the operating and administrative expense, even though Sales and Cost of Goods Sold remained constant.

Explanation:

The net earnings to sales express the ratio of the net income to the sales revenue.  The net earnings are the result of deducting all costs from sales revenue.  The net earnings to total book assets are the same expression as the Return on Assets.

Cooper Construction Company had a contract starting April 2021, to construct a $24,000,000 building that is expected to be completed in September 2023, at an estimated cost of $22,000,000. At the end of 2021, the costs to date were $10,120,000 and the estimated total costs to complete had not changed. The progress billings during 2021 were $4,800,000 and the cash collected during 2021 was 3,200,000. Cooper uses the percentage-of-completion method. At December 31, 2021 Cooper would report Construction in Process in the amount of: A. $ 920,000 B. $10,120,000 C. $11,040,000 D. $ 9,440,000

Answers

Answer:At December 31, 2021 Cooper would report Construction in Process in the amount of: C. $11,040,000

Explanation:

Particulars                                                            Amount

Total Contract Price                                               $24,000,000

Expected Costs of Contract                                       $22,000,000

Profit ($24millon -$22millon)                                        $2,000,000

Profit in % of cost   $2,000.000/$22,000,000          9.09%

Costs incurred in 2021                                           $10,120,000

Gross  Profit = total gross profit on contract x Total % of completion in 2021 $10,120,000  x 9.09%                                                        $919,908

construction in process at 31 Dec 2021=

$10,120,000  +   $919,908=$11,039,000 rounded up to  $11,040,000

Problem 18-1 Using Exchange Rates [LO 1] Use the information below to answer the following questions. U.S. $ EQUIVALENTCURRENCY PER U.S. $ Polish Zloty.2992 3.3426 Euro1.2425 .8048 Mexican Peso.0752 13.2996 Swiss Franc1.0331 .9680 Chilean Peso.002071 482.80 New Zealand Dollar.8082 1.2374 Singapore Dollar.8005 1.2492 a.If you have $200, how many Polish zloty can you get

Answers

Answer: $‭668.52‬ Polish Zloty

Explanation:

From the table it is shown that US$1 is equivalent to 3.3426 Polish Zloty so if you have $200, the amount of Polish Zloty you can get is;

= 200 * 3.3426

= $‭668.52‬ Polish Zloty

Apeto Company produces premium chocolate candy bars. Conversion costs are added uniformly. For February, EWIP is 40 percent complete with respect to conversion costs. Materials are added at the beginning of the process. The following information is provided for February: Physical flow schedule: Units to account for: Units in BWIP 0 Units started 70,000 Total units to account for 70,000 Units accounted for: Units completed: From BWIP 0 Started and completed 47,000 47,000 Units in EWIP 23,000 Total units accounted for 70,000 Inputs Direct Materials Conversion Costs $38,500 $61,820 Required: 1. Calculate the equivalent units for each input category. Equivalent Units Direct Materials Conversion 2. Calculate the unit cost for each category and in total. If required, round your answers to the nearest cent. Unit direct materials cost $ Unit conversion cost $ Total unit cost $ 3. What if a different type of materials is also added at the end of the process (a candy wrapper), costing $4,700

Answers

Answer:

1. Equivalent units

Direct materials = 70,000 units

Conversion Units = 47,000 + 23,000*40% = 47,000 + 9,200 = 56,200 units

2. Unit direct material cost = $38,500 / 70,000 = $0.55

   Unit conversion cost = $61,820 / 56,200 = $1.10

   Total unit cost = $0.55 + $1.10 = $1.65

3. New unit cost = $1.65 + ($4,700/47,000 units) = $1.65 + $0.1 = $1.75

The managers of Presto Pizza, a popular pizzeria in Concord, California, have been increasingly encouraging senior citizens to order takeout from the pizzeria's numerous outlets spread across the city. Anticipating a rise in the population of senior citizens in the area, the management of Alfredo's Pizza is seeking to tap into this promising segment that consists of retired, affluent consumers. In this instance, most likely, the managers of Alfredo's Pizza are anticipating company growth through ________.

Answers

Answer:

Market movement

Explanation:

From the question, we are informed about managers of Presto Pizza, a popular pizzeria in Concord, California, have been encouraging senior citizens to order takeout and free express delivery from the pizzeria's several outlets spread across the city.

In this case, whereby, the management of Alfredo's Pizza is seeking to tap into this promising segment that consists of retired, affluent consumers, the managers of Alfredo's Pizza are anticipating company growth through market movement

Market movement can as well be regarded as material information, it is movement necessary for investors to invest in stock market, through this movement alot of information that can convince the investors to take actions is gathered.

Joni Metlock Inc. has the following amounts reported in its general ledger at the end of the current year.
Organization costs $22,300
Trademarks 12,700
Discount on bonds payable 35,300
Deposits with advertising
agency for ads to promote
goodwill of company 10,300
Excess of cost over fair
value of net identifiable
assets of acquired subsidiary 75,300
Cost of equipment acquired for
research and development projects;
the equipment has an alternative future use 85,300
Costs of developing a secret formula for a
product that is expected to be marketed for
at least 20 years 79,600
On the basis of this information, compute the total amount to be reported by Metlock for intangible assets on its balance sheet at year-end.

Answers

Answer:

$88,000

Explanation:

Computation of the total amount to be reported as intangible assets on its balance sheet

Using this formula

Total amount to be reported as intangible assets = Trademarks + Excess of cost over fair value of net assets of acquired subsidiary

Let plug in the formula

Total amount to be reported as intangible assets = $12,700 + $75,300

Total amount to be reported as intangible assets = $88,000

Therefore the total amount to be reported as intangible assets on its balance sheet bat year end will be $88,000

It is November 1 of Year 1. Sales for Corbin Company for November and December of Year 1 and January of Year 2 are forecasted to be as follows: November, 400,000; December 600,000; January, 200,000 On average, cost of goods sold is 70% of sales. During this period, Corbin Company expects inventory levels to remain constant. This means that inventory purchases are expected to equal the amount of cost of goods sold. 40% of purchases are for cash. Of the credit purchases, 5% are paid during the month of the purchase, 65% in the month following the purchase, and 30% in the second month following the purchase. Sales for September and October of Year 1 were 100,000 and 150,000, respectively. What is the forecasted amount of total cash payments for November of Year 1

Answers

Answer: $173,950

Explanation:

As this is for November, the relevant months will be September, October and November.

30% of credit sales are paid in the second month following the purchase.

65% are paid in the month following it

5% are paid in the same month.

For November therefore, the cash payments will be;

= 30% of September + 65% of October + 5% of November

September

Purchases = 70% * 100,000 = $70,000

Credit Purchases = 60% * 70,000 = $42,000

October

Purchases = 150,000 * 70% = $105,000

Credit Purchases = 105,000 * 60% = $63,000

November

Purchases = 400,000 * 70% =$280,000

Credit Purchases = 280,000 * 60% = $168,000

Cash Payments in November for credit purchases = (30% * 42,000) + (65% * 63,000) + (5% * 168,000)

= $‭61,950‬

Remember that 40% of purchases in a month are paid for in cash. The total cash payment for November is;

Total cash payments in November = Cash payment for credit purchases + Cash payment for purchases bought in cash in November

= 61,950 + ( 40% * 280,000)

= $173,950

What is considered a liability in finance and why is it being used?

Answers

A liability is something a person or company owes, usually a sum of money. ... In the world of accounting, a financial liability is also an obligation but is more defined by previous business transactions, events, sales, exchange of assets or services, or anything that would provide economic benefit at a later date

Answer:

A liability is something a person or company owes, usually a sum of money. In the world of accounting, a financial liability is also an obligation but is more defined by previous business transactions, events, sales, exchange of assets or services, or anything that would provide economic benefit at a later date.

Explanation:

Problem 5.4A Preparing a worksheet and financial statements, journalizing adjusting entries, and posting to ledger accounts. LO 5-1, 5-2, 5-3, 5-4, 5-5 Paula Judge owns Judge Creative Designs. The trial balance of the firm for January 31, 2019, the first month of operations, is shown below. End-of-the-month adjustments must account for the following items: Supplies were purchased on January 1, 2019; inventory of supplies on January 31, 2019, is $1,600. The prepaid advertising contract was signed on January 1, 2019, and covers a four-month period. Rent of $2,100 expired during the month. Depreciation is computed using the straight-line method. The equipment has an estimated useful life of 10 years with no salvage value. Required: Complete the worksheet for the month. Prepare an income statement, statement of owner’s equity, and balance sheet. No additional investments were made by the owner during the month. Journalize and post the adjusting entries. Analyze: If the adjusting entries had not been made for the month, would net income be overstated or understated?

Answers

Answer:

Since so much information is missing, i looked for similar questions.

Adjusting entries should be:

Dr Supplies expense 6,950

    Cr Supplies 6,950

Dr Advertising expense 2,500

    Cr Prepaid advertising 2,500

Dr Rent expense 2,100

    Cr Prepaid rent 2,100

Dr Depreciation expense 220

    Cr Accumulated depreciation, equipment 220

The adjusted trial balance:

                                                    debit                credit

Cash                                            35,900

Accounts receivables                 13,000

Supplies                                        1,600

Prepaid advertising                     7,500

Prepaid rent                                19,500

Equipment                                  26,400

Accumulated dep.                                                       220

Accounts payable                                                    15,950

Paula Judge, capital                                                60,400

Paula Judge, drawings                7,400

Fees income                                                            58,200

Advertising expense                    2,500

Depreciation expense                    220

Rent expense                                2,100

Salaries expense                         10,100

Supplies expense                        6,950

Utilities expense                           1,600                                

Totals                                          $134,770            $134,770

Judge Creative Designs

Income Statement

For the month ended January 31, 2019

Revenues                                             $58,200

Operating expenses:

Advertising expense $2,500Depreciation expense $220Rent expense $2,100Salaries expense $10,100Supplies expense $6,950Utilities expense $1,600            $23,470

Net income                                           $34,730

Judge Creative Designs

Statement of Owner's Equity

For the month ended January 31, 2019

Paula Judge, capital beginning balance    $60,400

Net income                                                   $34,730

Subtotal                                                         $95,130

Drawings                                                       ($7,400)

Paula Judge, capital January 31, 2019        $87,730

Judge Creative Designs

Balance Sheet

For the month ended January 31, 2019

Assets:

Cash $35,900

Accounts receivables $13,000

Supplies $1,600

Prepaid advertising $7,500

Prepaid rent $19,500

Equipment, net $26,180

Total assets                                        $103,680

Liabilities:

Accounts payable $15,950

Equity:

Paula Judge, capital $87,730

Total liabilities and equity                  $103,680

If the adjusting entries had not been made, net income would have been overstated.

on
Student loans can!
your options on
what you want to do in your life.

Answers

Answer:

try to get a high paying job to get that student loan out

a store at the mall having a minimum age requirment for workers is an example of which catagory of employee rights

Answers

Answer:

wages and hours

Explanation:

A store at the mall having a minimum age requirement for workers is a wages and hours is the example of category of employee rights.

What is employee rights?

Because of your race, color, religion, sexual orientation, gender identity, national origin, handicap, age, or genetic information, you won't encounter bullying or unfair treatment. For equivalent work, equal compensation is given.

Three rights for employees are established and made explicit by the Act: the "right to know" information about the risks related to their employment, the right to report workplace hazards to OSHA, and the right to be shielded from retribution for exercising OSHA-protected rights.

Elimination of all forms of forced or compulsory labor, effective outlawment of child labor, the elimination of employment and occupation-based discrimination, the right to associational freedom, and.

Thus, it is wages and hours.

For more information about employee rights, click here:

https://brainly.com/question/14262190

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Joey realizes that he has charged too much on his credit card and has racked up $5,200 in debt. If he can pay $175 each month and the card charges 15 percent APR (compounded monthly), how long will it take him to pay off the debt

Answers

Answer:

it will take approximately 37.38 months to pay off the debt.

Explanation:

This can be calculated using the formula for calculating the present value (PV) of an ordinary annuity as follows:

PV = P * ((1 - (1 / (1 + r))^n) / r) …………………………………. (1)

Where;

PV = Present value of the debt = $5,200

P = monthly repayment = $175

r = monthly APR = 15% / 12 = 0.15 / 12 = 0.0125

n = number of months required to pay off the debt = ?

Substitute the values into equation (1) and solve for n, we have:

$5,200 = $175 * ((1 - (1 / (1 + 0.0125))^n) / 0.0125)

$5,200 / $175 = (1 - (1 / 1.0125)^n) / 0.0125

29.7142857142857 = (1 - 0.987654320987654^n) / 0.0125

29.7142857142857 * 0.0125 = 1 - 0.987654320987654^n

0.371428571428571 = 1 - 0.987654320987654^n

0.987654320987654^n = 1 - 0.371428571428571

0.987654320987654^n = 0.628571428571429

Loglinearlizing both sides and solving for n, we have:

n log(0.987654320987654) = log(0.628571428571429)

n = log(0.628571428571429) / log(0.987654320987654)

n = -0.201645363528069 / -0.00539503188670629

n = 37.38

Therefore, it will take approximately 37.38 months to pay off the debt.

Suppose that the experiment to toss a balanced coin three times independently. Define the following events
• A is the event of getting at least one head
• B is the event of getting exactly two heads and one tail
• C is the event of getting all three coins with the same side

Please answer I have exam tomorrow and I don’t know how I answer

Answers

Answer:

Probability = 7/9

Probability = 3/9

Probability = 2/9

Explanation:

Total probability = 2³ = 9

Computation:

A is the event of getting at least one head

Probability = Event of getting at least one head / Total event

Probability = 7/9

B is the event of getting exactly two heads and one tail

Probability = 3/9

C is the event of getting all three coins with the same side

Probability = 2/9

1. The art of being a good Chemical Engineer lies in being a good mathematician, a good chemist, and a good mechanic – all simultaneously. All three of these are required for determining optimum economics. Generally speaking, we concern ourselves with operating costs (i.e. the chemistry side) and capital costs (i.e. the mechanical side). What can decrease operating expenses will, most likely, increase capital expenses. When designing equipment, we MUST be able to reconcile these two. The sweet spot is usually at the intersection of two curves (i.e. the mathematician side). Suppose that Operating Expenses could be expressed by the equation: y = 0.5x + 0.15, and Capital Expenses could be expressed by y = 1.25x2 + 0.1. To determine the minimal costs, you must find the point of intersection (assuming that only positive roots are applicable). (Solve analytically and graphically.) NOTE: When solving graphically, use graphing paper. 2. As you will learn in your chemistry courses and the reactor design course, the rate at which a chemical reaction proceeds is very much dependent upon the reaction temperature.

Answers

Answer:

[tex]y_{oe}=0.5x+0.15\\y_{ce}=1.25x^2+0.1\\\\[/tex]

for minimum cost the intersection point should be calculated i-e

[tex]0.5x+0.15=1.25x^2+0.1\\\\1.25x^2-0.5x-0.5=0\\[/tex]

By using calculator

[tex]x_1=0.4828\\x_2=-0.4828[/tex]

As x can't be negative so x=0.4828

It's the minimum value because as we decrease the operating cost further the capital value will increase so this is the minimum value.

Graphical solution:

A company currently has two product lines and is considering dropping

Product XYZ. Product ABC Product XYZ
Total Sales revenue $90,000 $60,000 $150,000
Cost of goods sold (all variable) $35,000 $40,000 $75,000
Contribution margin $55,000 $20,000 $75,000
Fixed costs $30,000 $25,000 $55,000
Operating Profit (Loss) $25,000 ($5,000) $20,000

Of the $55,000 of total fixed costs, $30,000 is rent. Each product is allocated $15,000. The rent will continue even if the product is dropped. The rest of the fixed costs are related to each product and would be saved if the product was dropped.

Required:
Should Product XYZ be dropped?

Answers

Answer:

Product XYZ should not be dropped. Because it is bringing a profit contribution of $5,000 towards fixed costs.

Explanation:

Calculating the Profit Contribution of Product XYZ

Sales revenue                                                                           $60,000

Less Cost of Goods Sold                                                        ($40,000)

Contribution Margin                                                                 $20,000

Less Traceable Fixed Costs  ($30,000 - $15,000)                ($15,000)

Profit Contribution                                                                      $5,000

Hint : Remove the fixed cost element centrally controlled from Product XYZ fixed costs.

Since Product XYZ is bringing a profit contribution of $5,000 towards the fixed costs, it should not be dropped.

How does the format of a memo differ from that of an e-mail? please answer asap
(high school not collage)

Memos use an indirect opening instead of a direct opening.

Memos omit a closing signature.

Memos include a subject

Answers

Answer: Memos omit a closing signature.

(I took the test and this was the answer)

Future value. Jack and Jill are saving for a rainy day and decide to put ​$70 away in their local bank every year for the next 25 years. The local​ Up-the-Hill Bank will pay them 5​% on their account. a. If Jack and Jill put the money in the account faithfully at the end of every​ year, how much will they have in it at the end of 25 ​years? b. ​ Unfortunately, Jack had an accident in which he sustained head injuries after only 10 years of savings. The medical bill has come to ​$900. Is there enough in the​ rainy-day fund to cover​ it? a. If Jack and Jill put the money in the account faithfully at the end of every​ year, how much will they have in it at the end of 25 ​years?

Answers

Answer:

a. If Jack and Jill put the money in the account faithfully at the end of every​ year, how much will they have in it at the end of 25 ​years?

The future value = present value x (1 + r)ⁿ = $70 x (1 + 5%)²⁵ = $237.04

b. ​ Unfortunately, Jack had an accident in which he sustained head injuries after only 10 years of savings. The medical bill has come to ​$900. Is there enough in the​ rainy-day fund to cover​ it?

No, the balance in the account is only $114.02, it is not even close to $900. They should try to save a little bit more every year, $70 is not a lot of money.

future value = $70 x (1 + 5%)¹⁰ = $114.02

Ohio Limestone plans to market its product in a new territory. Management estimates that an advertising and promotion program costing $61,500 annually would be needed for the next two or three years. In addition, a $25 per ton sales commission to the sales force in the new territory, over and above the current commission, would be required. How many tons would have to be sold in the new territory to maintain the firm’s current net income? Assume that sales and costs will continue as in 20x1 in the firm’s established territories.

Answers

Answer: 307.5 tons

Explanation:

To maintain the current Net Income, the company would have to be making a zero profit (breakeven) in the new territory.

Breakeven = Fixed Cost/ Contribution margin

Fixed cost for the new territory = $61,500

Contribution Margin = Sales - Variable cost

Assuming that sales and costs will continue as in 20x1 in the firm’s established territories.

Sales price per unit = 900,000/1,800 tons

= $500 per unit

Variable Cost = 495,000/1,800 tons

= $275 per unit

Variable cost will increase due to sales commission in new territory.

= 275 + 25

= $300 per unit

Contribution Margin for new territory = 500 - 300 = $200

Breakeven point = 61,500/200

= 307.5 tons will need to be sold to maintain net income

Pacific Independent School District issued $100 million of general obligation bonds to finance the construction of new schools. The bonds were issued at a premium of $0.6 million. Prepare the capital projects fund journal entries to record the issue of the bonds and the transfer of the premium to an appropriate fund. Suppose, instead, that the bonds were issued at a discount of $0.6 million but that the project will still cost $100 million. Prepare the appropriate entries. Contrast the entries in this part with those in part 1. Indicate the options available to the school district, and state how they would affect the entries required of the district. Suppose that the government chose to finance the balance of the project with general revenues. Prepare the appropriate capital projects fund entry.

Answers

Answer:

1. Dr Cash$100,600,000

Cr Bond proceeds (Face value amount )$100,000,000

Cr Bond proceeds (Bond premium amount )$600,000

Dr Nonreciprocal transfer of bond premium to debt service fund $600,000

Cr Due to debt service fund/Cash $600,000

2a. In a situation where bonds are been issued out at a discount the debt services will have unavailable resources to send to the capital project fund.

2b. Both Bonds premiums as well as discount will tend to be an issue reason been that the uncertainly of the amount of cash that are in excess will have to be disposed off as well as the ways of compensating for cash deficiency

3. Dr Due from the general fund $600,000

Cr Other financing use- nonreciprocal Transfer from the general fund $600,000

Explanation:

1.Preparation of the capital projects fund journal entries

Dr Cash$100,600,000

($100,000,000+$600,000)

Cr Bond proceeds (Face value amount)$100,000,000

Cr Bond proceeds (Bond premium amount)$600,000

(To record issuance of bonds sold at a premium)

Dr Nonreciprocal transfer of bond premium to debt service fund $600,000

Cr Due to debt service fund/Cash $600,000

(To record the premium payable to the debt service fund)

2. Preparation of the Journal entries.

suppose the bonds were issued at a discount of $0.6 million in which the project will still cost $100 million.

Dr Cash $994,000,000

($100,000,000-$600,000)

Cr Other financing sources-bond proceeds(Bond discount)$600,000

Dr Other financing sources-bond proceeds(Face value)$100,000,000

(To record the issue of bonds at a discount)

2a. When Contrasting the Journal entries in this part with those in part 1 this means that in a situation where bonds are been issued out at discount the debt services will have unavailable resources to send to the capital project fund.

2b. The options that are available to the school district and how they would affect the entrees required of the district is that both Bonds premiums as well as discount will tend to be an issue reason been that the uncertainly of the amount of cash that are in excess will have to be disposed off as well as the the ways of compensating for cash deficiency

c. Preparation of the appropriate capital projects fund Jounal entry

Dr Due from the general fund$600,000

Cr Other financing use- nonreciprocal Transfer from the general fund $600,000

Shirine has been debating between two career pathways in finance. She creates a Venn diagram to compare the two careers. In a Venn diagram, the separate circles contain characteristics unique to each item being compared and the intersection contains characteristics that are common to both items being compared. This is the Venn diagram that Shirine creates:

Which accurately labels the titles in Shirine's diagram?

A) Title 1 should be Investment Career Pathway, and Title 2 should be Banking Career Pathway

B) Title 1 should be Banking Career Pathway, and Title 2 should be Investment Career Pathway

C) Title 1 should be Banking Career Pathway, and Title 2 should be Financial Career Pathway

D) Title 1 should be Financial Management Career Pathway, and Title 2 should be Investment Career Pathway​

Answers

Answer:

Explanation:

The answer is C.Title 1 should be Banking Career Pathway, and Title 2 should be financial management Career Pathway.

Answer:

C

Explanation:

Just did the test like 20 minutes ago

At Bargain Electronics, it costs $32 per unit ($19 variable and $13 fixed) to make an MP3 player at full capacity that normally sells for $46. A foreign wholesaler offers to buy 3,180 units at $26 each. Bargain Electronics will incur special shipping costs of $4 per unit. Assuming that Bargain Electronics has excess operating capacity, indicate the net income (loss) Bargain Electronics would realize by accepting the special order.
Reject Accept Net Income
Order Order Increase (Decrease)
Revenues
Costs-Manufacturing
Shipping
Net income

Answers

Answer and Explanation:

The computation is shown below:

Particulares             Reject    accept      increase  

                                order order (decrease)

Revenues                    0       $82,680   $82,680  

                                     (3,180 × $26)

Cost- manufacturing  0        -$60,420  -$60420

                                            (3,180 × $26)

shipping                      0         -$12,720   -$12,720  

                                           (3,180 × $4)

net income                 0          $9,540      $9,540  

Therefore the special order is accepted

Two products, QI and VH, emerge from a joint process. Product QI has been allocated $28,300 of the total joint costs of $49,000. A total of 2,300 units of product QI are produced from the joint process. Product QI can be sold at the split-off point for $12 per unit, or it can be processed further for an additional total cost of $10,300 and then sold for $14 per unit. If product QI is processed further and sold, what would be the financial advantage (disadvantage) for the company compared with sale in its unprocessed form directly after the split-off point?

Answers

Answer:

Gain from selling at the split-off point = $12 * 2,300

Gain from selling at the split-off point = $27,600

Gain from Processing further = $14 * 2,300 - Processing cost ($10,300)

Gain from Processing further = $ 32,200 - $10,300

Gain from Processing further = $21,900

Overall profit

= $27,600 - $21,900

= $5,700 (Decrease in overall profit )

Hence, if product QI is processed further and sold, then overall profit will be decreased by $5,700

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