On January 1, 2021, the general ledger of ACME Fireworks includes the following account balances:
Accounts Debit Credit
Cash $ 26,400
Accounts Receivable 48,800
Allowance for Uncollectible Accounts $ 5,500
Inventory 21,300
Land 59,000
Equipment 21,500
Accumulated Depreciation 2,800
Accounts Payable 29,800
Notes Payable (6%, due April 1, 2019) 63,000
Common Stock 48,000
Retained Earnings 27,900
Totals $ 177,000 $ 177,000
During January 2021, the following transactions occur:
January 2 Sold gift cards totaling $8,200. The cards are redeemable for merchandise within one year of the purchase date.
January 6 Purchase additional inventory on account, $148,000.
January 15 Firework sales for the first half of the month total $136,000. All of these sales are on account. The cost of the units sold is $74,300.
January 23 Receive $125,500 from customers on accounts receivable.
January 25 Pay $91,000 to inventory suppliers on accounts payable.
January 28 Write off accounts receivable as uncollectible, $4,900.
January 30 Firework sales for the second half of the month total $144,000. Sales include $10,000 for cash and $134,000 on account. The cost of the units sold is $80,000.
January 31 Pay cash for monthly salaries, $52,100.
Prepare an adjusted trial balance as of January 31, 2021.

Answers

Answer 1

The Adjusted Trial Balance of ACME Fireworks on January 31, 2021 is as follows and totals $517,300 on both sides.

Adjusted Trial Balance

January 31, 2021

Accounts                                     Debit       Credit

Cash                                       $27,000

Accounts Receivable             188,400

Allowance for Uncollectible Accounts        $ 600

Inventory                                  15,000

Land                                        59,000

Equipment                               21,500

Redeemable Gift Cards                               8,200

Accumulated Depreciation                         2,800

Accounts Payable                                     86,800

Notes Payable (6%, due April 1, 2019)     63,000

Common Stock                                         48,000

Retained Earnings                                    27,900

Sales Revenue                                      280,000

Cost of Goods Sold            154,300

Salaries Expenses                52,100

Totals                              $ 517,300  $ 517,300

Data and Calculations:

ACME Fireworks General Ledger Account Balances

January 1, 2021

Accounts                                     Debit       Credit

Cash                                      $ 26,400

Accounts Receivable              48,800

Allowance for Uncollectible Accounts  $ 5,500

Inventory                                  21,300

Land                                        59,000

Equipment                               21,500

Accumulated Depreciation                       2,800

Accounts Payable                                   29,800

Notes Payable (6%, due April 1, 2019)   63,000

Common Stock                                       48,000

Retained Earnings                                  27,900

Totals                               $ 177,000 $ 177,000

Analysis of Transactions:

Jan. 2 Cash $8,200 Redeemable Gift Cards $8,200

Jan. 6 Inventory $148,000 Accounts Payable $148,000

Jan. 15 Accounts Receivable $136,000 Sales Revenue $136,000

Cost of Goods Sold $74,300 Inventory $74,300

Jan. 23 Cash $125,500 Accounts Receivable $125,500

Jan. 25 Accounts Payable $91,000 Cash $91,000

Jan. 28 Allowance for Uncollectible Accounts $4,900 Accounts Receivable $4,900

Jan. 30 Cash $10,000 Accounts Receivable $134,000 Sales Revenue $144,000

Cost of Goods Sold $80,000 Inventory $80,000

Jan. 31 Salaries Expense $52,100 Cash $52,100

Adjustments of the Trial Balance with Transactions:

Accounts                                     Debit       Credit

Cash                                    $ 26,400 + 8,200 + 125,500 - 91,000 + 10,000 - 52,100

Accounts Receivable            48,800 + 136,000 - 125,500 - 4,900 + 134,000

Allowance for Uncollectible Accounts  $ 5,500 - 4,900

Inventory                                  21,300 + 148,000 - 74,300 - 80,000

Land                                        59,000

Equipment                               21,500

Redeemable Gift Cards                                        8,200

Accumulated Depreciation                       2,800

Accounts Payable                                   29,800 + 148,000 - 91,000

Notes Payable (6%, due April 1, 2019)   63,000

Common Stock                                       48,000

Retained Earnings                                  27,900

Sales Revenue                                                136,000 + 144,000

Cost of Goods Sold              74,300 + 80,000

Salaries Expenses                52,100

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Related Questions

The following information is available for Water Inc. Date Units Unit Cost January 1, 2020 (beginning inventory) 100 $50.00 Purchases: January 10, 2020 75 52.00 January 15, 2020 150 52.50 January 30, 2020 100 55.00 The company maintains a periodic inventory system. A physical count shows 125 units in stock on January 31. What is (a) ending inventory on January 31, and (b) cost of goods sold for January, using the FIFO inventory method

Answers

Answer:

125 and $15,156.6

Explanation:

The end inventory us 125 units and thus 300 units were sold

You work in a company that has begun selling annual subscriptions to its new online magazine. During December, the company sold the first subscriptions, receiving $600,000, which represents one-fifth of its revenues from all sources for the year. The entire amount has been collected in cash. As the end of the the year approaches, you notice that the company recorded the entire $600,000 to revenue and there is no plan to make an adjusting entry.
Draft a memo around two paragraphs in length to your supervisor, which explains the following:
The accounting error that has been made
The effect this error will have on the financial statements dated at the end of December
The problems that might result
The importance of fixing the error and what needs to be done to fix the error
Make sure to include proper grammar, spelling, etc.

Answers

The memo will indicate the accounting error that has been made and its effect on the financial statements.

The amount of $600,000 collected from the sale of the annual subscription to the new online magazine is the amount that was collected for the upcoming period of 12 months which will start by December of the current year.

Only $50000 of the amount will be recorded for the year. The related services for the remaining eleven months will then be $550000 and this should be reported as the unearned revenue.

The effect of the error is that there'll be an overstating of the net income or the current period by an amount of $550000 and there'll also be an understatement of the current liabilities by $550000.

In conclusion, the error needs to be fixed by debiting the revenue by $550000 and then crediting the unearned revenue by $550000.

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Parker has two options for buying a car. Option A is 2.1% APR financing over 72 months and Option B is 5.1% APR over 72 months with $2600 cash back, which he would use as part of the down payment. The price of the car is $32,018 and Parker has saved $3200 for the down payment. Find the total amount Parker will spend on the car for each option if he plans to make monthly payments. Round your answers to the nearest cent, if necessary.

Answers

The total amount that Parker will spend on the car for each option with monthly payments are as follows:

                                    Option A             Option B

Monthly Payment        $473.69            $423.46

Total Cost                  $34,105.45        $36,288.86

Data and Calculations:

                                  Option A             Option B

Cost of car                 $32,018              $32,018

APR                                  2.1%                5.1%

Period of loan               72 months       72 months

Down payment               $0                  $5,800 ($2,600 + $3,200)

Total loan amount      $32,018            $26,218 ($32,018 - $5,800)

Total Loan Payments  $32,018.00     $30,488.86

Total Loan Interest     $2,087.45          $4,270.86

Monthly Payment        $473.69            $423.46

Total Cost                  $34,105.45        $36,288.86

Option B:

Auto Price = $ 32,018

Loan Term  72  months

Interest Rate  5.1%

Down Payment  5800

Results:

Monthly Pay =  $423.46

Total Loan Amount = $26,218.00

Upfront Payment = $5,800.00

Total of 72 Loan Payments = $30,488.86

Total Loan Interest = $4,270.86

Total Cost (price, interest, tax, fees) = $36,288.86

Option A:

Auto Price = $32,018

Loan Term  72  months

Interest Rate  2.1

Down Payment  0

Results:

Monthly Pay:   $473.69

Total Loan Amount = $32,018.00

Upfront Payment = $0.00

Total of 72 Loan Payments = $34,105.45

Total Loan Interest = $2,087.45

Total Cost (price, interest, tax, fees) = $34,105.45

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______________ is the amount an employee earns before payroll withholding is performed.
A.
Net pay
B.
Gross pay
C.
Taxable interest
D.
An estate


Please select the best answer from the choices provided

A
B
C
D

Answers

B. Gross Pay

Explanation: For households and individuals, gross income is the sum of all wages, salaries, profits, interest payments, rents, and other forms of earnings, before any deductions or taxes. It is opposed to net income, defined as the gross income min

why is the task of pricing extremely difficult​

Answers

You have to consider factors of supply and demand

On Plum Perfect Department​ Stores' most recent balance​ sheet, the balance of its inventory at the beginning of the year was $15,000. At the end of the​ year, the inventory balance was $21,500. During that​ year, its cost of goods sold was $64,000. All purchases of inventory throughout the year were on account. What was the total of Plum Perfect's purchases during the​ year? Plum Perfect's total purchases during the year were

Answers

Answer:

$70,500 total purchases

Explanation:

15,000 - Starting inventory

21,500 - Ending inventory

6,500 - Difference

64,000 - COGS

64,000 + 6,500 =

$70,500 total purchases

(I havent taken accounting in a year so double check my answer)

How do firms maximize profits? Fill in the blanks to complete the passage regarding sunk costs for a manufacturer of ethanol.
Ethanol, a biofuel derived from corn, is used in the production of both gasoline and pharmaceutical-grade hand sanitizer. During the pandemic, as the demand for gasoline plummeted, several producers of ethanol retrofitted their plants by purchasing new capital in order to produce a higher-quality ethanol, which could be used to make a medical-grade hand sanitizer. Future decisions about whether to produce ethanol for gasoline or for hand sanitizer – be informed by the – costs they incurred to retrofit their plant.

Answers

Future decision about whether to produce ethanol for gasoline or for hard sanitizer would not be informed by the sunk costs they incurred to retrofit their plant.

This question requires that we fill in the blank at the end of the question. The sunk cost can be referred to as a cost that has already been incurred. This money cannot be recovered again.

Profit maximization is a situation where by firms would try to lower their input costs and go for the highest output that would give them the optimal level of profit.

The decisions on production would not be determined by sunk cost, instead it would be determined by the benefits that the firm would accrue.

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Provided travel services to group of travelers; they paid $22,500 now and will pay $4,500 later

Answers

Recording the transaction of providing travel services to the travelers, who paid $22,500 with a balance of $4,500 in the books of the Travel Services Corporation include:

Journal Entries:

Debit Cash $22,500

Debit Accounts Receivable $4,500

Credit Service Revenue $27,000

To record the provision of travel services for cash and on credit.

Data Analysis:

Cash $22,500 Accounts Receivable $4,500 Service Revenue $27,000

Thus, the total service revenue recorded for this transaction is $27,000.

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the pigmalion effect applies to consumer behavior?

Answers

The Pygmalion effect is where an individual's performance is influenced by others' expectations. In other words, higher expectations lead to higher performance. However, the Pygmalion effect specifically refers to how our expectations of others affect our behavior towards them.

Explanation:

The Pygmalion effect is where an individual's performance is influenced by others' expectations. In other words, higher expectations lead to higher performance. However, the Pygmalion effect specifically refers to how our expectations of others affect our behavior towards them.

The Pygmalion effect, or Rosenthal effect, is a psychological phenomenon wherein high expectations lead to improved performance in a given area. The effect is named after the Greek myth of Pygmalion, a sculptor who fell in love with a statue he had carved, or alternately, after the psychologist Robert Rosenthal.

What was your largest contributor from indoor water? Why?

I need description

Answers

Estimates vary, but, on average, each person uses about 80-100 gallons of water per day, for indoor home uses. Are you surprised that the largest use of household water is to flush the toilet, and after that, to take showers and baths?

When presenting a business plan to a potential investor ,how does Dr Hornsby recommend handling any weaknesses you or your business may have

Answers

In order to handle weaknesses that a business may have, Dr. Hornsby stated that the person should be honest about the weaknesses.

According to Dr. Hornsby, the person should be honest about their weaknesses. He stated that one should be upfront to the potential investor and explain how the issue will be addressed.

He stated that it's the best way because someone can assist by figuring out how to deal with the threats and weaknesses. It should be noted that the longer one hides the problem, the worse it'll develop until the person can't handle the pressure.

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Which questions can most help a writer revise an argumentative essay?

Answers

Answer:

Explanation:

Argumentative essays are written to prove a point and convince the reader that your claim is superior to opposing points. Therefore, A) “Do details help support the claim?” Is the best answer out of these choices..

What experiences have led you to choose a certain career?

Answers

Answer:

From a personal experience they're a lot of moments in my life that led up to my decision to choose my career. From being constantly told that I was really good at something and that I was made for this certain career path, and just influences from others who are in the same work I am in and how good they were at their job and inspiring me to be just like them. All of those together helped influence me to choose the career that I am now working hard everyday to make sure I achieve success in.

Hope this helps.

Graphs can be used to estimate information not represented on the graph. Please select the best answer from the choices provided T F

Answers

Answer:

True :)

Explanation:

The answer is true :)

Please mark brainliest if you get it right! :)

Answer:

True shahzadanwar25

is correct.

(give that person brainliest lol)

Harriet is currently in pay grade 8, but she is hoping to get a promotion so she can move into
pay grade 10 or above. Which of the following methods of job evaluation is used at Harriet's
company?

a. computerized
b. ranking
c. point
d. classification

Answers

The type of job evaluation that is done if Harriet is hoping to move from grade 8 to 10 is known as job ranking.

Job ranking can be described as a type of classification that is based on the value or the hierarchy of a person in an organization.

All the jobs in the company are ranked based on their worth and the employees are placed on the grade based on their value.

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Which is not a type of payroll deduction?
O A. Retirement account contribution
O B. Clothing expenses
O C. State taxes
D. Health insurance premium

Answers

Answer:
B. Clothing expenses

Answer B. Clothing expenses

Explanation:

m is studying the delivery times of two raw material suppliers. The firm is basically satisfied with supplier A and is prepared to stay with that supplier if the mean delivery time is the same as or less than that of supplier B. However, if the firm finds that the mean delivery time of supplier B is less than that of supplier A, it will begin making raw material purchases from supplier B.

Answers

Answer:

So in other words your company or business is looking for the most consistent/reliable supplier who's supply rate is the better out of the two according to overall and long-term supply of said product

Sam burned his hand on the stove. The burn was so bad that it permanently scarred his hand and made it hard to grip things. A doctor told him that he could fix the hand through a simple “skin-grafting” procedure. Sam and the doctor entered into a contract to have the surgery for $1,200. After the surgery, Sam’s hand worked perfectly, but he grew hair out of the palm of his hand. Even though he tried waxing his hand and using Nair, he was not able to stop the hair from growing. Did the doctor breach the contract by giving Sam a hairy hand? If so, why, and what should the court do about it?

Answers

The doctor did not read my contract for giving Sam a hairy hand because he did fix his hand and that was what was in the contract there were risks for skin graphing and to get that procedure done he would have to put the risks in a contract

A family wants to be able to give their child $5,000 per year for 4 years of college. The child will leave for college in 8 years, at which point the family will stop contributing to the college fund. How much money should be set aside each year on the child's birthday in order to follow through with this plan

Answers

Answer:

$2500

Explanation:

An amount of $1,245 should be set aside each year on the child's birthday to follow through with the plan of giving $5,000 per year for 4 years of college. Option C is the correct answer.

To determine the amount of money that should be set aside each year on the child's birthday to follow through with the plan of giving $5,000 per year for 4 years of college, we need to calculate the annual payment (P) using the present value of an annuity formula. Option C is the correct answer.

The present value of an annuity formula is given by: PV = P * [1 - (1 + r)^(-n)] / r

Where PV is the desired future value, r is the interest rate, and n is the number of years. In this case, the desired future value is $5,000 per year for 4 years, so PV = $5,000 * 4 = $20,000.

The interest rate is given as 10%, so r = 0.10.

The child will leave for college in 8 years, so n = 8.

Now, let's calculate the annual payment (P): P = ($20,000 * 0.10) / [1 - (1 + 0.10)^(-8)]

Simplifying the equation further, we get: P = $2,000 / [1 - (1.10)^(-8)]

P ≈ $1,245

Therefore, the amount of money that should be set aside each year on the child's birthday in order to follow through with this plan is approximately $1,245.

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The complete question is, "A family wants to be able to give their child $5,000 per year for 4 years of college. The child will leave for college in 8 years, at which point the family will stop contributing to the college fund. How much money should be set aside each year on the child's birthday in order to follow through with this plan? Assume an interest rate of 10%.

a. $1,291

b. $1,386

c. $1,245

d. $957"

1. Which of these approaches is not a way of harnessing open innovation across the internet?
a. Innovation contests
b. Innovation communities
c. Online storage
d. Innovation markets

Answers

AMSWER :

1. C. Online Storage

hope it helps❤

Online storage is not a way of harnessing open innovation across the internet. Option C is the correct answer.

Online storage, such as cloud storage services, provides a means to store and access digital files over the internet. While online storage is useful for sharing and collaborating on files, it does not inherently contribute to open innovation as it focuses on data storage rather than idea generation or collaboration. Option C is the correct answer.

Innovation contests involve soliciting ideas or solutions from a wide range of individuals or groups through an open call for submissions. Innovation communities refer to online platforms or networks where individuals with shared interests and expertise come together to collaborate and exchange ideas. Innovation markets, also known as idea markets or innovation exchanges, are online platforms that enable the buying, selling, or licensing of innovative ideas or intellectual property.

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what is job specification?

Answers

Answer: A section in a job advertisement that details the type of person a company is looking for. Things in a job specification include: skills, qualities, qualifications, education and previous experience

Explanation:

A job specification outlines specific traits a person needs to do the job. Typically, that includes the qualifications, skills, and personal traits you need to be successful. ... That means you'll see things such as a general description of the job, specific duties, environment, and location in the job description

Earliest finish time (EF) is the earliest time by which a specific activity can be completed, calculated Question 37 options:___.
a. by subtracting the activity’s estimated duration from the earliest finish time of the activity's predecessor: EF = EF predecessor - Estimated Duration.
b. by subtracting the activity’s estimated duration to the activity’s earliest start time: EF = ES - Estimated Duration.
c. by adding the activity’s estimated duration to the earliest start time of the activity's succeeding activity: EF = ES succeeding activity + Estimated Duration.
d. by adding the activity’s estimated duration to the activity’s earliest start time: EF = ES + Estimated Duration

Answers

The Earliest finish time (EF) is the earliest time by which a specific activity can be completed; it is calculated "by adding the activity’s estimated duration to the activity’s earliest start time: EF = ES + Estimated Duration."

This is because to know the Earliest finish time, one needs to have the Estimated duration or completion time of the project.

Then, the Estimated Duration would the added to the Earliest Start time to get the Earliest Finish Time.

This is based on the Critical Path method of determining the project duration.

Hence, in this case, it is concluded that the correct answer is option D.

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The Los Angeles area has long been plagued by urban smog. Suppose that one of several ozone-reducing policy options is being evaluated by economists using benefit-cost analysis. 1.) Since the policy will be implemented over time, economists assume that per resident benefits will accrue in increments of $500 at the end of each of the next three years. Find the present value of benefits (PVB) for each resident, assuming an annual discount rate of 9%. (2 pts.)

Answers

The present value of benefits (PVB) for each resident if there's an annual discount rate of 9% is $1477.

Increment in year 1 will be:

= $500 × (1 + 9%)

= $500 × 1.09

= $545

Increment in year 2 will be:

= $500 × (1 + 9%)²

= $594.05

Increment in year 3 will be:

= $500 × (1 + 9%)³

= $647.52

Therefore, the PVB nominal will be:

= 520/1.09 + 594.05/1.1881 + 647.52/1.295

= $477 + $500 + $500

= $1477

In conclusion, the present value if benefits is $1477.

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The following graph shows the supply curve for a group of students looking to sell used smartphones. Each student has only one used smartphone to sell. Each rectangular segment under the supply curve represents the “cost,” or minimum acceptable price, for one student. Assume that anyone who has a cost just equal to the market price is willing to sell his or her used smartphone.

1. Region A (the purple shaded area) represents the total producer surplus when the market price is (Blank) , while Region B (the grey shaded area) represents the change in total producer surplus when the market price changes from $100 to $140 .

In the following table, indicate which statements are true or false based on the information provided on the previous graph.
2. Assuming each student receives a positive surplus, Sam will always receive less producer surplus than Teresa. (True or False)

3. .Producer surplus is smaller when the price is $140 than when it is $100. (True or False)

3. In order for Beth to earn a producer surplus of exactly $60 from selling a used smartphone, the market price needs to be (Blank)

Answers

1. The market price that represents the total producer surplus is $140.

Statement                                                                                       True/False

2. Sam will always receive less producer surplus than Teresa.    False

3. When the price is $140 producer surplus is smaller than at $100.  False

4. For Beth to earn a producer surplus of exactly $60, the market price needs to be $240 ($180 + $60).

Data and Calculations:

                             Cost       Market Price             Producer Surplus

                             A            B              C             D = (B -A)     E = (C - A)

Lorenzo                $20       $100      $140             $80          $120

Naha                     $60       $100      $140            $40            $80

Sam                      $80       $100      $140            $20            $60

Teresa                $100       $100      $140              $0            $40

Andrew              $160       $100      $140           -$60           -$20

Beth                   $180       $100      $140           -$80           -$40

The producer surplus represents the excess of the market price over the price a seller is willing to sell an item.  For example, Teresa is willing to sell the smartphone at $100.  If the market price is $120, she gets a producer surplus of $20 ($120 - $100).

Thus, the market price for a used smartphone must exceed the seller's willingness price to produce a producer surplus.

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hina's growth rate of real GDP in 2005 and 2006 was 10.5 percent a year and its population growth rate was 0.5 percent a year. If these growth rates​ continue, in what year would real GDP per person be twice what is was in​ 2006? If these growth rates​ continue, real GDP per person would be twice what is was in 2006 at the end of​ _______.

Answers

Considering the situation described above, if these growth rates continue, the real GDP will be twice what it was in 2006 during the year "2013."

This is based on the Rule of 70. The rule of 70 states that the number of years needed for any variable to double is approximately 70, divided by the annual percentage growth rate of the variable.

Thus, given that the Real GDP is growing at 10.5 percent a year;

We have 70 ÷ 10.5 = 6.7;

Therefore, the Real GDP will double in 6.7 years, which is during the year 2013.

Hence, in this case, it is concluded that the correct answer is 2013.

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Webster's Words has a printing press which they are not using at the present time. In fact, they have not used this equipment for two years. The equipment has no market value because it has been customized to their particular operations. They could sell the machine as scrap metal for $1,500 maximum. The press is eight years old and cost $163,000 new. The current book value is $2,100. The company is trying to decide if a new project would be a feasible means of utilizing this equipment. The value of the press that should be included in the project analysis is:

Answers

The value of the press that  Webster's Words should include in the project analysis is $1,500.

The two major considerations in a project analysis are the cost of the project input and the value that the project's output will generate for the entity.

In this scenario, the current book value of the press is not relevant in the project analysis. The scrap value should be considered as it produces a value that can reduce the project's cost and not the committed or sunk cost of the old press.

Data and Calculations:

Maximum scrap value of press = $1,500

Initial cost of the press eight years ago = $163,000

Current book value = $2,100

Relevant value of the press = $1,500 (scrap value)

Thus, the value of the press in the project analysis is $1,500.

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I just need a paragraph or two answering these questions im doing a day care Business marketing plan, got stuck on this section its the last one. You can estimate the prices and the services we are targeting low to middle class so somewhere in between. For services we are offering pickups from local schools,toys,books, playgrounds the building is owned so just base your answers on that. Please someone help me its due in a couple hours.

Answers

if they have an actual number to use them as much a name for them or something that will come back up.

A client asks you to create a minimum variance portfolio from two funds, A and B. Fund A has an expected return of 7% and a standard deviation of 13%. Fund B has an expected return of 8% and a standard deviation of 17%. The correlation between the returns of funds A and B is 0.17. What is the percentage of the total portfolio you should recommend to invest in fund A to obtain the minimum variance portfolio

Answers

Answer:

hope this helps b or a

Explanation:

Recently, the Merrimac Insurance Company, which is lo- cated in Hartford, Connecticut, completed several cost analysis studies and found an alarming increase in the cost of processing insurance claims. Merrimac's rates are about 15 percent higher than the national average. A recent study completed by several systems analysis experts indicated that much of the cost can be attributed to inefficient work flow. Part-time employ- ees are frequently hired to help process the backlog. The following outlines the steps involved in pro- cessing the claims: 1. The claim is received in the mailroom

Answers

Answer:

Explanatidsadsaon:

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In a research experiment, Priya hears the following list of words:
orange, belt, table, swing, cheese, walk, sting, camel, shell, tan, ivy, cola, plane,
screen, egg. When the list is completed, which of the following words will Priya be
least likely to recall?
a)
Orange
b) Cola
c) Table
d) Camel

Answers

Answer:

orange

hope this answer may help you

Explanation:

option B, Cola is the correct answer.

hope this helps you.

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