The Revenue Reconciliation Act of 1993 modified the 1986 passive loss restrictions by allowing individuals who materially participate in rental real estate to deduct rental losses from other income. To qualify, how much time must a person devote to personal services to real property trades or business during a tax year

Answers

Answer 1

Answer:

The answer is "50%"

Explanation:

Modify the state budget Act of 1974 to boost the FY in 1994 and 1995. It is the maximum federal debt quantity and also to set these other quantities for FY 1996 to 1998. Repudiates in the 1994 and 1995 boundaries on consumption spending.

In the Act of 1993, it modifies the 1986 active losses restrictions so, that it allowed rental damages from other revenues to also be deducted from persons who significantly participated such rental properties.  

The person may allocate 50% to his time towards services rendered throughout a tax year from the business.


Related Questions

Maben Company was started on January 1, 2018, and experienced the following events during its first year of operation:
1. Acquired $30,000 cash from the issue of common stock.
2. Borrowed $40,000 cash from National Bank.
3. Earned cash revenues of $48,000 for performing services.
4. Paid cash expenses of $25,000.
5. Paid a $1,000 cash dividend to the stockholders.
6. Acquired an additional $20,000 cash from the issue of common stock.
7. Paid $10,000 cash to reduce the principal balance of the bank note.
8. Paid $53,000 cash to purchase land.
9. Determined that the market value of the land is $75,000.
a. Record the preceding transactions in the horizontal statements model. Also, in the Cash Flows column, classify the cash flows as operating activities (OA), investing activities (IA), or financing activities (FA). The first event is shown as an example.

Answers

Answer:

sine there is not enough space available, I used an excel spreadsheet.

Explanation:

The last event (9) does not need to be recorded since fixed assets must be reported using their historical value, not their fair market value.

Vibgyor Inc., a manufacturer of smartphones, has entered into a 15-year partnership with a software company to develop sophisticated operating systems and innovative mobile applications for its cell phones. This would mean that both the companies will have to mutually share their resources, knowledge, and capabilities to develop a superior product. What is the relationship between Vibgyor and the software company best referred to as in this scenario?

Answers

Answer: b. A Strategic Alliance

Explanation:

A Strategic Alliance refers to two or more entities agreeing to work together and involves them sharing their resources, knowledge, and capabilities to develop a superior product or other objectives that might not be tangible.

The Companies will remain independent while this is done.

The relationship between Vibgyor and the software company can therefore best be referred to as a Strategic Alliance.

When a buyer or seller of an agricultural commodity takes action to protect against a future change in the value of the commodity, then the buyer or seller is

Answers

Answer: b. Hedging

Explanation:

Hedging is a method of reducing the risk of expected losses in future by using derivative instruments to invest in an opposing strategy to the one you currently have. That way, if losses occur on the one side of the strategy, the other side would still bring you profits.

Granted, this will reduce your profits due to the extra investment but the rationale behind it is to either get some profit or no profit at all. '

A buyer or seller of an agricultural commodity can engage in a forward contract that guarantees that the other party buys the commodity in question for a particular price on a particular date. That way they would not have to worry about a price change.

Gladstone Company issues 200,000 shares of preferred stock for $40 a share. The stock has fixed annual dividend rate of 5% and a par value of $3 per share. If sufficient dividends are declared, preferred stockholders can anticipate receiving dividends of:

Answers

Answer: $30,000

Explanation:

Preferred Dividends are paid at a fixed rate based on the par value and the dividend rate.

If there are 200,000 preferred shares, the amount that is to be paid to them in dividends every year would be;

= 200,000 * 5% * 3

= $30,000

This amount will be paid to them if sufficient dividends are declared to cover this amount. If the shares are Cumulative, they will receive this dividend in totality eventually even if it is not the year the dividends are announced in because these kind of shares accrue the dividends.

Bolster Soda had an accounts receivable turnover ratio of 9.9 this year and 11.0 last year. Castor Soda had a turnover ratio of 9.3 this year and 9.3 last year. This implies:

Answers

Answer:

This implies Bolster Soda collects receivables more effectively and quickly than Castor Soda in the two years.

Explanation:

The accounts receivable turnover ratio refers to an accounting ratio that is used to show the how effective a firm is in collecting the receivables or money its clients are owing it.

This implies that accounts receivable turnover ratio is used to determine the extent to which a firm ie effectively managing the credit it gives to customers and how quickly the firm collects that that short-term debt.

The formula for calculating the accounts receivable turnover ratio is as follows:

Accounts receivable turnover ratio =  Net credit sales / Average accounts receivable

When the accounts receivable turnover ratio is high, it implies that the company is efficient is collecting debt and a high percentage of its cutomers are paying up their debts.

The account receivable turnover ratios in the question therefore imply Bolster Soda collects receivables more effectively and quickly than Castor Soda in the two years.

Sweeties, Inc., manufactures a sugar product by a continuous process, involving three production departments-Refining, Sifting, and Packing. Assume that records indicate that direct materials, direct labor, and applied factory overhead for the first department, Refining, were $369,000, $146,000, and $97,600, respectively. Also, work in process in the Refining Department at the beginning of the period totaled $30,200, and work in process at the end of the period totaled $28,400.
Required:
A1) On September 30, journalize the entry to record the flow of costs into the Refining Department during the period for direct materials.
A2) On September 30, journalize the entry to record the flow of costs into the Refining Department during the period for direct labor.
A3) On September 30, journalize the entry to record the flow of costs into the Refining Department during the period for factory overhead.
B. On September 30, journalize the entry to record the transfer of production costs to the second department, Sifting.

Answers

Answer:

A1) On September 30, journalize the entry to record the flow of costs into the Refining Department during the period for direct materials.

Dr Work-in process: Refining Department 369,000  

    Cr Materials inventory 369,000

A2) On September 30, journalize the entry to record the flow of costs into the Refining Department during the period for direct labor.

Dr Work-in process: Refining Department 146,000  

    Cr Wages payable 146,000

A3) On September 30, journalize the entry to record the flow of costs into the Refining Department during the period for factory overhead.

Dr Work-in process: Refining Department 97,600  

    Cr Manufacturing overhead: Refining Department 97,600

B. On September 30, journalize the entry to record the transfer of production costs to the second department, Sifting.

Dr Work-in process: Sifting Department 614,400  

    Cr Work-in process: Refining Department 614,400

$30,200 - $28,400 + $369,000 + $146,000 + $97,600 = $614,400

"The Heating Division of Kobe International produces a heating element that it sells to its customers for $45 per unit. Its variable cost per unit is $30, and its fixed cost per unit is $11. Top management of Kobe International would like the Heating Division to transfer 14,900 heating units to another division within the company at a price of $33. Assume that the Heating Division has sufficient excess capacity to provide the 14,900 heating units to the other division. What is the minimum transfer price that the Heating Division should accept

Answers

Answer: $30

Explanation:

The formula to determine the transfer price is;

Transfer price = Differential cost to selling division + Opportunity cost of selling internally

The Differential cost is the Variable cost of producing the heating units so is $30.

The Opportunity cost of selling internally refers to if any sales will be foregone outside by selling inside. As the Heating Division has sufficient excess capacity, outside sales will not be affected so this cost is $0.

Transfer Price = 30 + 0

= $30

James just received an $8,000 inheritance check from the estate of his deceased rich uncle. James wants to set aside enough money to pay for a trip in five years. If the trip is expected to cost $5,000, how much of the $8,000 must James deposit now if the rate of return is 12% per year in order to have the $5,000 in five years

Answers

Answer:

$2831.13

Explanation:

The computation of the present value of 5,000 in five years is shown below:-

Present Value of 5,000 in five years = Expected cost ÷ (1 + Rate of return)^Number of years

= $5,000 ÷ (1 + 12%)^5

= $

5,000 ÷ (1.12)^5

= $2831.13

Therefore for computing the present value of 5,000 in five years we simply applied the above formula.

The following summarizes the aging of accounts receivable for Johnston Supplies, Inc. as of July 31, 2016:
Number of Days Unpaid Total Accounts Receivable Historical % Uncollectible
Not yet due $128,200 3%
1-30 days past due $90,900 13%
31-60 days past due $55,300 19%
Over 60 days past due $33,500 37%
Required:
a. The unadjusted balance of the Allowance for Doubtful Accounts of Johnston Supplies, Inc. is a credit balance in the amount of $29,457 on July 31, 2016. Prepare the required adjusting entry to record Bad Debt Expense for the year. (If no entry is required for a transaction/event, select "No Journal Entry Required" in the first account field.)
b. Johnston Supplies, Inc. writes off $3,251 of uncollectible accounts on August 15, 2016. Prepare the required adjusting entry to record the write-off. (If no entry is required for a transaction/event, select "No Journal Entry Required" in the first account field.
c. Use a T-account to determine the account balance in the Allowance for Doubtful Accounts on August 15

Answers

Answer:

a. June 30, 2016 adjusting entry for bad debt expense

Dr Bad debt expense 9,108

    Cr Allowance for doubtful accounts 9,108

b. August 15, 2016, uncollectible accounts are written off

Dr Allowance for doubtful accounts 3,251

    Cr Accounts receivable 3,251

c. Allowance for doubtful accounts

                                       debit                       credit

June 30, 2016                                               $38,565

August 15, 2016          $3,251                                      

August 15, 2016                                             $35,314

Explanation:

Number of Days      Total Accounts          Historical %            Total

Unpaid                      Receivable                Uncollectible  

Not yet due                      $128,200               3%                       $3,846

1-30 days past due           $90,900              13%                         $11,817

31-60 days past due         $55,300              19%                       $10,507

Over 60 days past due     $33,500             37%                      $12,395  

Total                                                                                          $38,565

Journalize the following transactions (assume a 360-day year when calculating interest):
Mar. 1 Received a 90-day, 10% note for $24,000, dated March 1, from Batson Co. on account.
May 30 The note of March 1 was dishonored.

Answers

Answer:

Mar. 1 Received a 90-day, 10% note for $24,000, dated March 1, from Batson Co. on account.

Dr Notes receivable 24,000

    Cr Accounts receivable 24,000

May 30 The note of March 1 was dishonored.

Dr Accounts receivable 24,600

    Cr Notes receivable 24,000

    Cr Interest revenue 600

If the note would have been collected (paid by Batson Co.), the journal entry would have been:

May 30, note collected from Batson Co.

Dr Cash 24,600

    Cr Notes receivable 24,000

    Cr Interest revenue 600

Blossom Company issued 3,000 shares of common stock. Prepare the entry for the issuance under the following assumptions. (Credit account titles are automatically indented when amount is entered. Do not indent manually. Round answers to 0 decimal places, e.g. 5,675. If no entry is required, select "No Entry" for the account titles and enter 0 for the amounts.) (a) The stock had a par value of $9.25 per share and was issued for a total of $51,500. (b) The stock had a stated value of $9.25 per share and was issued for a total of $51,500. (c) The stock had no par or stated value and was issued for a total of $51,500. (d) The stock had a par value of $9.25 per share and was issued to attorneys for services during incorporation valued at $51,500. (e) The stock had a par value of $9.25 per share and was issued for land worth $51,500.

Answers

Answer:

Blossom Company

Issue of 3,000 Common Stock Shares on the following assumptions:

(a) The stock had a par value of $9.25 per share and was issued for a total of $51,500:

Debit Cash Account $51,500

Credit Common Stock $27,750

Credit Paid-in In Excess of Par $23,750

To record the issue of 3,000 shares of $9.25 par value.

(b) The stock had a stated value of $9.25 per share and was issued for a total of $51,500:

Debit Cash Account $51,500

Credit Common Stock $27,750

Credit Additional Paid-in Capital $23,750

To record the issue of 3,000 shares of $9.25 stated value.

(c) The stock had no par or stated value and was issued for a total of $51,500:

Debit Cash Account $51,500

Credit Common Stock $51,500

To record the issue of 3,000 shares.

(d) The stock had a par value of $9.25 per share and was issued to attorneys for services during incorporation valued at $51,500:

Debit Incorporation Cost (Attorneys Fees) $51,500

Credit Common Stock $51,500

To record the issue of 3,000 shares for attorneys' services

(e) The stock had a par value of $9.25 per share and was issued for land worth $51,500.

Debit Land $51,500

Credit Common Stock $51,500

To record the issue of 3,000 shares for land.

Explanation:

Shares of Blossom Company can be issued to settle debts or expenses or in exchange for other assets than cash.  They can also be issued at par value, above par value, or below par value, depending on prevailing circumstances.  Some shares have a par value, which is the nominal value of the shares as authorized.  Some are issued at a stated value without par.  Others have no par or stated values.  Their different accounting treatments are indicated above for Blossom Company.

Suppose that the government imposes a​ $2 a cup tax on coffee. The rise in the price of a Starbucks coffee will be​ ______, coffee. The number of cups of coffee bought in coffee shops will​ _______.

Answers

Answer:

increase, decrease

Explanation:

In simple words, when the tax was imposed on the product the company will ultimately bear it to the final consumer which means the price will rise. However when the price of the product rises the demand for that product decreases due to the fact that many individuals would not be able to buy it now from their limited income, this phenomenon is called price elasticity due to income.

Answer:

increasedecrease

Explanation:

The demand curve is Qd = 1,600 – 50P and the supply curve is Qs = 1,200 + 150P. Calculate the equilibrium quantity. Group of answer choices

Answers

Answer:

Equilibrium quantity is 1500

Explanation:

The equilibrium quantity is achieved at a point where the quantity demanded equals quantity supplied.

Qd=Qs

Qd=1,600 – 50P

Qs== 1,200 + 150P

1,600 – 50P=1,200 + 150P

We need to collect like terms

1600-1200=150P+50P

400=200P

P=400/200

P=2

We need substitute 2 for P in any of Qd or Qs

Qs=1200+(150*2)=1500

BBQ Corporation has a target capital structure that is 70 percent equity, 30 percent debt. The flotation costs for equity issues are 15 percent of the amount raised; the flotation costs for debt are 8 percent. If BBQ needs $150 million for a new manufacturing facility, what is the cost when flotation costs are considered

Answers

Answer:

$172,215,844 is the cost when flotation costs are considered

Explanation:

flotation

Weighted average flotation cost = {(Flotation cost debt * Weight debt) + (Flotation cost equity * Weight equity)

= (8% * 0.30) + (15%  * 0.70)

=0.024 + 0.105

= 0.129

= 12.9%

Calculation of the cost of funds

Cost of funds = Amount raised / (1 - Weighted average floatation cost)

= $150,000,000 / (1-0.129)

= $150,000,000 / (0.871)

=$172,215,844

Therefore, the cost of raising fund is $172,215,844

To create the proper style for an argumentative essay, a writer should
add personal statements.
O include vague language.
O incorporate slang words.
O provide clear statements.

Answers

Answer:

Provide clear statements

The government can pay for projects to create work

Explanation:

To create the proper style for an argumentative essay, a writer should

provide clear statements.

What is argumentative essay?

An argumentative essay can be defined as a writing essay in which the writer is meant include evidence as well as detailed fact that will help to backup the argument.

When writing an argumentative essay  it is important that the writer  provide clear statement to as well focus on the  evidence.

Therefore to create the proper style for an argumentative essay, a writer should provide clear statements.

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Imagine you have the sole marketing rights to a new herbal shampoo that stops hair loss and actually causes new hair growth. You plan to sell your product on an Internet website, which you will advertise on late night television. You are also hoping to obtain free publicity to place stories in men's fashion magazines. You are planning to sell online a 15-ounce bottle for $24.99 plus $7.99 shipping and handling. Using the information provided, identify each element of your marketing mix.

Answers

Answer with Explanation:

There are basically four elements of marketing mix and are given as under:

Product: Herbal shampoo is my product which possesses features of stopping hair losses and increasing hair growth.

Price: The price per bottle is $24.99 and the shipment cost is $7.99 per bottle. The size of the bottle is 15 ounces.

Place: Across the globe through Internet website

Promotion: Late night television advertisement and free publicity in men's fashion magazines will help in growing the business.

Power Corporation acquired 100 percent ownership of Scrub Company on February 12, 20X9. At the date of acquisition, Scrub Company reported assets and liabilities with book values of $420,000 and $169,000, respectively, common stock outstanding of $91,000, and retained earnings of $160,000. The book values and fair values of Scrub’s assets and liabilities were identical except for land, which had increased in value by $21,000, and inventories, which had decreased by $6,000.
a. Prepare the following consolidation entries required to prepare a consolidated balance sheet immediately after the business combination assuming Mason acquired its ownership of Best for $291,000. (If no entry is required for a transaction/event, select "No journal entry required" in the first account field.)
1. Record the basic consolidation entry
2. Record the excess value (differential reclassifcation entry)
b. Prepare the following consolidation entries required to prepare a consolidated balance sheet immediately after the business combination assuming Mason acquired its ownership of Best for $262,000. (If no entry is required for a transaction/event, select "No journal entry required" in the first account field.)
1. Record the basic consolidation entry.
2. Record the excess value (differential) reclassification entry.

Answers

Answer:

a. See the journal entries in the explanation below.

Retained Earnings is $175,000

Goodwill is $25,000

b. See the journal entries in the explanation below.

Retained Earnings is $175,000

Capital Reserve is $4,000

Explanation:

Note: There are mistakes the names of the companies in the requirements a anb b. These correctly restated before answering the question by as follows:

a. Prepare the following consolidation entries required to prepare a consolidated balance sheet immediately after the business combination assuming Power acquired its ownership of Scrub for $291,000. (If no entry is required for a transaction/event, select "No journal entry required" in the first account field.)

1. Record the basic consolidation entry

2. Record the excess value (differential reclassification entry)

b. Prepare the following consolidation entries required to prepare a consolidated balance sheet immediately after the business combination assuming Power acquired its ownership of Scrub for $262,000. (If no entry is required for a transaction/event, select "No journal entry required" in the first account field.)

1. Record the basic consolidation entry.

2. Record the excess value (differential) reclassification entry.

The answers and explanation are therefore given as follows:

a. Prepare the following consolidation entries required when Consideration is $291,000

1. Record the basic consolidation entry

Accounts                                              Dr ($)              Cr ($)              

Common Stock                                   91,000

Retained Earnings (w.1)                    175,000

Goodwill (w.2)                                    25,000  

     Investment in Scrub Company                           291,000

(To record the elimination of investment and stockholder equity.)  

2. Record the excess value (differential reclassification entry)

Note that $25,000 is transferred to Goodwill account in part 1 above.

The $25,000 is transferred to Goodwill because when the consideration is greater than the net asset value which is calculated as the of Common Stock and Retained Earnings, the difference is the Goodwill.

When Net Consideration is more than the net asset value (Stockholder Equity), then the difference is to be transferred to Goodwill.

Workings:

w.1: Calculation of retained earning to be eliminated

Particulars                                                                        $

Retained Earnings Balance                                        160,000

Increase in land value                                                  21,000

Decrease in inventories values                                   (6,000)  

Fair Value retained earnings to be eliminated          175,000  

w.2: Calculation of Goodwill to be recognized

Particulars                                                      $                         $

Consideration paid for acquisition                                     291,000

Assets of Scrub:

Asset book value                                     420,000

Increase in land value                                21,000

Decrease in inventories values               (6,000)  

Assets                                                       435,000

Liabilities                                                  (169,000)  

Net asset value of Scrub                                                  (266,000)

Goodwill to be recognized                                                  25,000  

b. Prepare the following consolidation entries required when Consideration is $262,000

1. Record the basic consolidation entry

Accounts                                              Dr ($)              Cr ($)              

Common Stock                                   91,000

Retained Earnings (w.3)                    175,000

     Investment in Scrub Company                           262,000

     Capital reserve (w.4)                                                4,000

(To record the elimination of investment and stockholder equity.)  

2. Record the excess value (differential reclassification entry)

Note that $4,000 is transferred to Capital Reserve in part 1 above.

The $4,000 is transferred to Capital Rserve because when the consideration is less than the net asset value which is calculated as the of Common Stock and Retained Earnings, the difference is Capital Reserve.

When Net Consideration is less than the net asset value (Stockholder Equity), then the difference is to be transferred to Capital reserve.

Workings:

w.3: Calculation of retained earning to be eliminated

Particulars                                                                         $

Retained Earnings Balance                                        160,000

Increase in land value                                                  21,000

Decrease in inventories values                                  (6,000)  

Fair Value retained earnings to be eliminated        175,000  

w.4: Calculation of Goodwill to be recognized

Particulars                                                      $                         $

Consideration paid for acquisition                                     262,000

Assets of Scrub:

Asset book value                                     420,000

Increase in land value                                21,000

Decrease in inventories values                 (6,000)  

Assets                                                       435,000

Liabilities                                                  (169,000)  

Net asset value of Scrub                                                    (266,000)

Capital reserve to be recognized                                       (4,000)  

Multinational enterprises (MNEs) have an impact far beyond their firm boundaries. Assume you are working for a small firm that supplies a product or service to an MNE. How might your relationship change as the MNE moves from Globalization 2.0 to Globalization 3.0 operations?

Answers

Answer:

Multinational enterprises (MNEs)

Relationship Change as the MNE moves from Globalization 2.0 to Globalization 3.0 operations:

This move means that Indian and Chinese companies would be competing with my local small firm.  The MNE may be looking for cheaper prices for my company's products and services, which the Indian and Chinese companies would more efficiently supply it.  My firm may be on the precipice of liquidating if this MNE is our major customer.  My firm must move fast to become more competitive by differentiating our products and services with better quality and perhaps reduced production costs, to enable it compete more favorably with the Indian and Chinese competitors.  Otherwise, we may regard the relationship as nearing its end and prepare for other opportunities with other companies.

Explanation:

Globalization reduces national boundaries by integrating national economies into a globalized economy, thus enabling companies to compete globally for financial resources, goods, and services.  When Globalization 1.0 happened, countries were globalized and the world became a global village.  When Globalization 2.0 from which the G7 profited largely, companies were globalized.  With the current Globalization 3.0, individuals are being globalized, and the highest beneficiaries are Indian and Chinese nationals who appear better prepared to take on the world, garner most of the important resources to themselves, and call the shots from the boardrooms.  An example is Microsoft's current CEO, Satya Nadella, who is an Indian-American.

Which of the followings is a good source for gathering competitive information about senior managers' responsibilities, their background, their education, and highlights of their achievements to date? Group of answer choices government market research firms company websites business and trade publications

Answers

Answer:

business and trade publications

Explanation:

A trade publication is a type of publications that specifically share information between and about personnels or individuals, often experts, within a particular industry for the purpose of improving their business or field and to actively keep current or updated on market trends.

Hence, BUSINESS AND TRADE PUBLICATIONS is a good source for gathering competitive information about senior managers' responsibilities, their background, their education, and highlights of their achievements to date.

The company websites is a good source for gathering of competitive information about senior managers' responsibilities, background, education,and highlights of their achievements to date

T ypically, a flourishing organization will publish the full information of their teams on its official website for different official reasons.

The Information does features the managers and other staffs personal details like phone numbers, background, education, achievement, experiences etc.

Hence, those information can be gathered and used by competitors.

In conclusion, the company websites is a good source for gathering of competitive information about senior managers

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The computer workstation furniture manufacturing that Santana Rey started in January is progressing well. As of the end of June, Business Solutions's job cost sheets show the following total costs accumulated on three furniture jobs. Job 602 Job 603 Job 604 Direct materials $ 1,500 $ 3,300 $ 2,700 Direct labor 800 1,420 2,100 Overhead 400 710 1,050 Job 602 was started in production in May, and these costs were assigned to it in May: direct materials, $600; direct labor, $180; and overhead, $90. Jobs 603 and 604 were started in June. Overhead cost is applied with a predetermined rate based on direct labor costs. Jobs 602 and 603 are finished in June, and Job 604 is expected to be finished in July. No raw materials are used indirectly in June. (Assume this company’s predetermined overhead rate did not change over these months.) Required: 1. What is the cost of the raw materials used in June for each of the three jobs and in total

Answers

Answer:

June Costs of the raw materials used  for each of the three jobs and in total.

                                  Job 602             Job 603        Job 604        Total

Direct materials            $ 900            $ 3,300        $ 2,700           6900

Explanation:

Business Solutions

                                          Job 602        Job 603        Job 604

Direct materials                 $ 1,500          $ 3,300        $ 2,700

Direct labor                           800              1,420              2,100

Overhead                              400                710                1,050

Job 602   May:  Costs

Direct Materials, $600;

Direct Labor, $180;

Overhead, $90

June Costs of the raw materials used  for each of the three jobs and in total.

                                  Job 602             Job 603        Job 604        Total

Direct materials            $ 900            $ 3,300        $ 2,700           6900

Job 602 total costs are $ 1500 and raw materials costs in May are $ 600. The remaining $ 900 is consumed in June.

Raw materials Job 603 and 604 are consumed in June in full amount

You purchase a bond with an invoice price of $1,410. The bond has a coupon rate of 6.8 percent, and there are 3 months to the next semiannual coupon date. What is the clean price of the bond? Assume a par value of $1,000.

Answers

Answer:

clean price = $1,393

Explanation:

The clean price of the bond does not include any accrued interests. The invoice price = clean price + accrued interests

invoice price = $1,410accrued interests = $1,000 x 0.068 x 3/12 = $17

clean price = invoice price - accrued interests = $1,410 - $17 = $1,393

Minor Company installs a machine in its factory at the beginning of the year at a cost of $135,000. The machine's useful life is estimated to be 5 years, or 300,000 units of product, with a $15,000 salvage value. During its first year, the machine produces 64,500 units of product. Determine the machines' first year depreciation under the double-declining-balance method.

Answers

Answer:

Annual depreciation= $48,000

Explanation:

Giving the following information:

Purchasing price= $135,000

Salvage value= $15,000

Useful life= 5 years

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

Annual depreciation= 2*[(book value)/estimated life (years)]

Annual depreciation= 2*[(135,000 - 15,000) / 5]

Annual depreciation= $48,000

Several years ago, Macro Riders issued preferred stock with a stated annual dividend of 5% of its $600 par value. Preferred stock of this type currently yields 10%. Assume dividends are paid annually. a. What is the estimated value of Macros preferred stock

Answers

Answer: $300

Explanation:

The Value of a Preferred Stock is derived like a perpetuity in that it is calculated by dividing the annual cash return received by the annual yield/interest.

The stated annual dividend is 5% of $600;

= 5% * 600

= $30

Value of the Preferred Stock = [tex]\frac{Annual Cash Return}{Annual Yield}[/tex]

= [tex]\frac{30}{0.10}[/tex]

= $300

For what types of information would you use the Quick Analysis tool? Why would you choose to use the Quick Analysis tool and what other options would there be to calculate your data besides using this method? Is one method better than the other, or does it depend on what you are working with? Explain.

Answers

Answer:

The Quick Analysis Tool (QAT) is a tool found in Microsoft Excel Spreadsheet. It is very useful when dealing with an array of data with multiple cell qualities.The QAT gives one the ability to instantly produce various types of charts, including line and column charts, or add mini graphical representation of the data. Other alternative methods of achieving the above would be to go through the Data Tab on the Excel Ribbon and select the specific actions which one would like to effect.No method is better than the other. It all depends on the nature of work one is working on as well as one's dexterity or proficiency. With a simple array of data, one might find the QAT, which comes suggested as soon as the table with the data is highlighted, easy to use.

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2020 Melissa, Nicole, and Ben are equal partners in the Opto Partnership (calendar year-end). Melissa decides she wants to exit the partnership and receives a proportionate distribution to liquidate her partnership interest on January 1. The partnership has no liabilities and holds the following assets as of January 1: Tax Basis FMV Cash $ 19,890 $ 19,890 Accounts receivable 0 26,520 Stock investment 8,760 15,150 Land 36,300 48,600 Totals $ 64,950 $ 110,160 Melissa receives one-third of each of the partnership assets. She has a basis in her partnership interest of $29,095. (Leave no answer blank. Enter zero if applicable.) a. What is the amount and character of any recognized gain or loss to Melissa

Answers

Answer and Explanation:

According to the given situation, the amount and the character of any recognized gain or loss made to Melissa should be zero or in another word she did not recognize any loss or gain on the distribution instead of this she would adjusted the basis of assets that are to be distributed

Hence, nothing would be recognized

hen a monopolist is able to sell its product at different prices, it is engaging in a. distribution pricing. b. quality-adjusted pricing. c. arbitrage. d. price discrimination.

Answers

Answer:

Price discrimination

Explanation:

Price discrimination is charging customers differently for the same product.

Price discrimination is a type of selling strategy where customers are charged for same goods and services. The seller charges based on what they think that the user is likely to pay.

Suppose you are committed to owning a $230,000 Ferrari. If you believe your mutual fund can achieve an annual return of 10.95 percent, and you want to buy the car in 12 years on the day you turn 30, how much must you invest today

Answers

Answer:

$66,101.45

Explanation:

To find the amount of money that you must invest today, you have to use the formula to calculate the present value:

PV=FV/(1+i)^n

PV= present value

FV= future value= 230,000

i= interest rate= 10.95%

n= number of periods of time= 12

PV=230,000/(1+0.1095)^12

PV=230,000/(1.1095)^12

PV=230,000/3.4795

PV=66,101.45

According to this, the answer is that you must invest today $66,101.45.

Answer:

The amount to be invested today, present value = $66,099.80  Explanation:

The amount to be invested today is the present of an investment  of 12 years which would produce a future value of $230,000 where interest rate is 10.95%.

The formula below would be of help;

PV = FV× (1+r)^(-n)

PV - Present Value, FV- Future value, n- number of years

PV = ?, FV- 230,000 , r- 10.95%, n- 12

PV = 230,000 × (1.1095)^(-12)

PV =  66,099.80  

The amount to be invested today, present value = $66,099.80  

Sharon transfers to Russ a life insurance policy with a cash surrender value of $30,000 and a face value of $100,000 in exchange for real estate. Russ continues to pay the premiums on the policy until Sharon dies 7 years later. At that time, Russ has paid $14,000 in premiums, and he collects the $100,000 face value. How much of the proceeds, if any, are taxable to Russ?

Answers

Answer: $56,000

Explanation:

When a life insurance policy is transferred the taxable amount at death is the value of proceeds that the policy gives less the Cash surrender value and the premiums that have already been paid by the formula;

Taxable Proceeds = Total Proceeds received - (Cash Surrender Value + Premiums paid)

Taxable Proceeds = 100,000 - (30,000 + 14,000)

Taxable Proceeds = $56,000

Jeff visited a car dealership and test-drove a used car. After discussing the price with Jake, a salesman at the dealership, and learning that he could buy the car for $500 less than the sticker price, Jeff asked Jake to hold the car for him until 8:00 PM that evening so he could bring his wife back to the dealership to see the car. Jake agreed, writing out a note promising not to sell the car until 8:00 PM. The note was written on dealership letterhead, but Jake did not sign his name. The dealership broke that promise and sold the car to Bill before 8:00 PM. Was the dealership free to sell the car? Can Jeff sue Bill and recover the car? Does Bill have a claim against the dealership?

Answers

Answer:

Since this whole sales agreement is about a car, then it falls under the statute of frauds. Any sales contract or offer for any amount of $500 or more needs to be signed. We are not told the final price of the car, but if we consider that only the discount was $500, then we can assume that the price of the car was higher than that. Since the note was not signed, then the promise is not valid.

A share of common stock just paid a dividend of $1.00. If the expected long-run growth rate for this stock is 5.4%, and if investors' required rate of return is 14.2%, what is the stock price

Answers

Answer:

$11.98

Explanation:

A share of common stock just made a dividend payment of $1.00

The expected long-run growth rate of for this stock is 5.4%

= 5.4/100

= 0.054

The investors required rate of return is 14.2%

= 14.2/100

= 0.142

The first step is to calculate the dividend year 1(D1)

D1= Do(1+g)

= 1(1+0.054)

= 1×1.054

= $1.054

Therefore, the stock price can be calculated as follows

Po= D1/(rs-g)

= 1.054/(0.142-0.054)

= 1.054/0.088

= $11.98

Hence the Stock price is $11.98

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