Joan Demers launched a professional services firm on March 1. The firm will prepare financial statements at each month-end. In March (its first month), Demers executed the following transactions. Demers (owner) invested in the company, $150,000 cash and $30,000 in property and equipment. The company issued common stock to Demers. The company paid $5,000 cash for rent of office furnishings and facilities for March. The company performed services for clients and immediately received $10,000 cash earned. The company performed services for clients and sent a bill for $20,000 with payment due within 60 days. The company compensated an office employee with $6,000 cash as salary for March. The company received $12,000 cash as partial payment on the amount owed from clients in the 4th transaction above. The company paid $2,000 cash in dividends to Demers (owner). What is the net operating income for the month of March

Answers

Answer 1

Answer:

the net operating income is $19,000

Explanation:

The computation of the net operating income is shown below:

As we know that

Net Operating Income = Revenue - Costs

= $10,000 + $20,000 - $5,000 -$6,000

= $19,000

Hence, the net operating income is $19,000

we simply deduct the cost from the revenue so that the net operating income could come


Related Questions

Beginning raw materials inventory $ 15,200 Raw material purchases 60,000 Ending raw materials inventory 16,600 Beginning work in process inventory 22,400 Ending work in process inventory 28,000 Direct labor 42,800 Total factory overhead 30,000 All raw materials used were traceable to specific units of product. Healey Company's direct materials used for the year is:

Answers

Answer:

$58,600

Explanation:

Calculation for what Healey Company's direct materials used for the year is:

Using this formula

Direct materials used for the year=Beginning Raw Materials + Raw Materials Purchased - Ending Raw Materials

Let plug in the formula

Direct materials used for the year = $15,200 + $60,000 - $16,600

Direct materials used for the year= $58,600

Therefore Healey Company's direct materials used for the year is:$58,600

According to the circular-flow diagram GDP​

Answers

NANI- HUH GRAPH dfhfyhsjsjdhfjjd

A firm has the choice of investing in one of two projects. Both projects last one year. Project 1 requires an investment of $11,000 and yields $11,000 with a probability of 0.5 and $13,000 with a probability of 0.5. Project 2 also requires an investment of $11,000 and yields $5,000 with a probability of 0.5 and $20,000 with a probability of 0.5. The firm is capable of raising $10,000 of the investment required through a bond issue carrying an annual interest rate of 10 percent.
a. Assuming that the investors are concerned only about expected returns, which project would stockholders prefer? Why?
b. Which project would bondholders prefer? Why?

Answers

Answer:

a. Assuming that the investors are concerned only about expected returns, stockholders would prefer Project 2.  It yields more returns with the high risk variability attached to the better yield of $20,000.

b. Bondholders would prefer Project 1.  It yields good returns with moderate risk variability.  Bondholders are generally risk-averse. They avoid risk wherever possible.

Explanation:

a) Data and Calculations:

                               Project 1                       Project 2

Investment             $11,000                          $11,000

Expected Returns $12,000                         $12,500

Bond issue = $10,000 with interest rate of 10%

Expected Returns for Project 1:

Yield         Probability     Expected Value

$11,000         0.5                   $5,500

$13,000        0.5                   $6,500

Total expected returns =    $12,000

Expected Returns for Project 2:

Yield         Probability     Expected Value

$5,000        0.5                   $2,500

$20,000     0.5                  $10,000

Total expected returns     $12,500

Which of the following statements about the importance of each competitive factors (but especially such highly influential factors as selling prices, S/Q ratings, and number of models/styles offered) in determining company sales volumes and market shares in a particular geographic region is false

Answers

Question Completion:

O Tiny cross-company differences on a highly influential competitive factor (like selling prices, or S/Q ratings or models/styles) nearly always have a bigger impact on company sales/market shares in a region than do large company-to-company differences on less influential competitive factors.

O While it is true that some competitive factors affect the brand choices of buyers more than others, what matters most in determining sales and market shares is competitive effort and the regional average on each competitive factor

O How much differences in the number of models/styles that companies have in their product lines matter in determining each company's unit sales/market share in a region is not a fixed amount but rather is an amount that varies from *big (when model/style differences are also "big") to "small  

O In the rare instance that all companies in a region should happen to offer buyers the very same number of differences are "small") to "zero" (when the models/styles offered by rivals are identical). models/styles, then models/styles become a total competitive non-factor and have zero impact on buyer appeal for one brand versus another-in such cases, 100% of the regional sales and market share differences among company rivals stem directly from differences on the other 12 competitive factors.

O Big company-to-company differences in the number of models/styles offered to buyers in a region weigh heavily in accounting for company-to-company differences in branded pairs sold and market share in all four geographic regions.

Answer:

The statements about the importance of each competitive factors (but especially such highly influential factors as selling prices, S/Q ratings, and number of models/styles offered) in determining company sales volumes and market shares in a particular geographic region which is false is:

O Tiny cross-company differences on a highly influential competitive factor (like selling prices, or S/Q ratings or models/styles) nearly always have a bigger impact on company sales/market shares in a region than do large company-to-company differences on less influential competitive factors.

Explanation:

This implies that the following factors drive company sales volumes and market shares in a particular geographic region: competitive effort, differences in the number of models/styles that companies have in their product lines, big company-to-company differences in the number of models/styles offered to buyers in a region, among the other 12 competitive factors.

The following list includes selected permanent accounts and all of the temporary accounts from the December 31 unadjusted trial balance of Emiko Co., a business owned by Kumi Emiko, Emiko Co. uses a perpetual inventory system.
Credit Debit $ 30,000 5,600 33,000 $529,000 Merchandise inventory Prepaid selling expenses Dividends Sales Sales returns and allowances Sales discounts Cost of goods sold Sales salaries expense Utilities expense Selling expenses Administrative expenses 17,500 5,000 212,000 48,000 15,000 36,000 105,000
Additional Information
Accrued and unpaid sales salaries amount to $1700. Prepaid selling expenses of $3,000 have expired. A physical count of year-end merchandise inventory is taken to determine shrinkage and shows $28.700 of goods still available.
(a) Use the above account balances along with the additional information, prepare the adjusting entries.
(b) Use the above account balances along with the additional information, prepare the closing entries.

Answers

Answer:

a) Dr Sales salaries expense $1,700

Cr Sales salaries payable $1,700

Dr Selling expense $3,000

Cr Prepaid selling expense $3,000

Dr Cost of goods sold $1,300

Cr Inventory $1,300

b) 1. Dr Sales revenue $529,000

Cr Income summary $529,000

2. Dr Income summary $444,500

Cr Cost of goods sold $213,300

Cr Sales return and allowance $17,500

Cr Sales discount $5,000

Cr Sales salaries expense $49,700

Cr Utilities expense $15,000

Cr Selling expense $39,000

Cr Administrative expense $105,000

3.Dr Income summary $84,500

Cr Retained earnings $84500

4. Dr Retained earnings $33,000

Cr Dividend $33,000

Explanation:

a) Preparation of the adjusting entries.

Dr Sales salaries expense $1,700

Cr Sales salaries payable $1,700

Dr Selling expense $3,000

Cr Prepaid selling expense $3,000

Dr Cost of goods sold $1,300

($30,000-$28,700)

Cr Inventory $1,300

b) Preparation of the closing entries.

1. Dr Sales revenue $529,000

Cr Income summary $529,000

2. Dr Income summary $444,500

($213,300+$17,500+$5,000+$49,700+$15,000+$39,000+$105,000)

Cr Cost of goods sold $213,300

($212,000+$1,300)

Cr Sales return and allowance $17,500

Cr Sales discount $5,000

Cr Sales salaries expense $49,700

($48,000+$1,700)

Cr Utilities expense $15,000

Cr Selling expense $39,000

($36,000+$3,000)

Cr Administrative expense $105,000

3. Dr Income summary $84,500

($529,000-$444,500)

Cr Retained earnings $84500

4. Dr Retained earnings $33,000

Cr Dividend $33,000

The income statement for the Timberline Golf Club Inc. for the month ended July 31 shows Service Revenue $18,530; Salaries and Wages Expense $9,100; Maintenance and Repairs Expense $4,190; and Income Tax Expense $1,110. The statement of retained earnings shows an opening balance for Retained Earnings of $20,590 and Dividends $1,830.Prepare closing journal entries. (Credit account titles are automatically indented when the amount is entered. Do not indent manually.)

Answers

Answer and Explanation:

The closing journal entries are as follows:

1. Service revenue Dr $18,530

        To Income summary $18,530

(being revenue account is closed)

2. Income summary Dr $14,400

          To Salaries and Wages Expense $9,100

          To Maintenance and Repairs Expense $4,190

          To Income Tax Expense $1,110

(being expenses account is closed)

3. Income summary Dr $4,130 ($18,530 - $14,400)

       To retained earnings $4,130

(Being closing of the net income is recorded)

4. Retained earnings Dr $1,830

         To Dividend $1,830

(being dividend account is closed)

A taxi driver who opens the door for his customer is an example of ________. Fill in the blank.

Answers

Answer:

courtesy

Explanation:

It basically is having manners and being respectful of the customer. When a taxi driver opens the door for someone, he or she is being respectful

Western Electronics (WE) is reviewing the following data relating to a new equipment proposal: Net initial investment outlay After-tax cash inflow from disposal of the asset after 5 years $10,000 Present value of an annuity of $i at 128for 5 years Present value of $1 at 128 in 5 years $50,000 3.605 0.567 WE expects the net after-tax savings in cash outflows from the investment to be equal in each of the 5 years. What is the minimum amount of after-tax annual savings oncluding depreciation effects) needed to make the investment yield a 12% return (rounded to the nearest whole dollar)?
$13,889.
$12,297
$8,189.
$11,111
$15,678

Answers

Answer:

$12.297

Explanation:

From the given information:

The required amount for the after-tax annual savings to yield a return of 12% can be calculated as follows:

The Present value PV of future salvage value, after tax is:

= $10000 × 0.567

= $5670

From the original outlay of investment which is = $50000

The net amount to be recovered in terms of the present value = $50000 - $5670

= $44330

Finally, the required amount for the after-tax annual savings = [tex]\dfrac{\$44330}{3.605}[/tex]

= $12.297

Suppose that in order to prevent loss of revenue due to used product markets, smartphone providers successfully lobby the government to make it illegal to buy or sell used smartphones. In effect, this limits consumers' property rights over their smartphones. Assuming that black markets do not exist and new phones are more expensive than used phones, which of the following statements is true?
a. There is no loss of mutually beneficial transactions since all consumers who would have bought a used phone can now simply purchase a new phone for the same price as a used one.
b. The equilibrium price and quantity of used phones will increase.
c. The equilibrium price and quantity of used phones will remain the same.
d. There is a loss of mutually beneficial transactions in the economy since some consumers would be willing and able to buy used smartphones and some would be willing and able to sell their used phones. Now, everyone must purchase news phones from providers.

Answers

Answer:

d.

Explanation:

You have just been hired as the accountant for Fan-Tastic Sports Gear Inc., a wholesaler of sporting goods and apparel. The previous accountant left abruptly in late December, 20Y7, and an accounting intern has been drafting the journal entries since January. You are examining the accounting records before finalizing the journal entries for the first quarter of 20Y8. The following journal shows some of the accounts receivable transactions that you are reviewing.
JOURNAL
ACCOUNTING EQUATION
DATE DESCRIPTION POST. DEBIT CREDIT ASSETS LIABILITIES EQUITY
1 Jan.
17 Sales 9,600.00
2 Bad Debt Expense 9,600.00
3 17 Bad Debt Expense 9,600.00
4 Accounts Receivable-
CJ’s Sports Corp. 9,600.00
5 21 Cash 10,700.00
6 Bad Debt Expense 2,200.00
7 Accounts Receivable-Four
Seasons Sportswear Co. 12,900.00
8 Feb.
15 Accounts Receivable-Healthy
Running Inc. 3,000.00
9 Bad Debt Expense 500.00
10 Sales 3,500.00
11 Mar.
4 Accounts Receivable-Four
Seasons Sportswear Co. 2,200.00
12 Bad Debt Expense 2,200.00
13 4 Cash 2,200.00
14 Bad Debt Expense 2,200.00
15 13 Cash 5,540.00
16 Accounts Receivable-
Barb’s Best Gear 5,540.00
17 31 Bad Debt Expense 20,970.00
18 Accounts Receivable-
Healthy Running Inc. 5,150.00
19 Accounts Receivable-
The Locker Room 4,100.00
20 Accounts Receivable-
CJ’s Sports Corp. 2,780.00
21 Accounts Receivable-
Get Your Gear Inc. 7,050.00
22 Accounts Receivable-
Ready-2-Go 1,890.00
CHART OF ACCOUNTS
Fan-Tastic Sports Gear Inc.
General Ledger
ASSETS
110 Cash
111 Petty Cash
121 Accounts Receivable-Healthy Running Inc.
122 Accounts Receivable-The Locker Room
123 Accounts Receivable-CJ’s Sports Corp.
124 Accounts Receivable-Get Your Gear Inc.
125 Accounts Receivable-Four Seasons Sportswear Co.
126 Accounts Receivable-Ready-2-Go
127 Accounts Receivable-Barb’s Best Gear
132 Notes Receivable-Fast Feet Co.
136 Interest Receivable
141 Inventory
145 Office Supplies
151 Prepaid Insurance
181 Land
191 Store Equipment
192 Accumulated Depreciation-Store Equipment
193 Office Equipment
194 Accumulated Depreciation-Office Equipment
LIABILITIES
210 Accounts Payable
211 Salaries Payable
212 Unearned Rent
213 Customer Refunds Payable
215 Notes Payable
EQUITY
310 Common Stock
311 Retained Earnings
312 Dividends
313 Income Summary
REVENUE
410 Sales
610 Rent Revenue
612 Interest Revenue
EXPENSES
510 Cost of Goods Sold
520 Sales Salaries Expense
521 Advertising Expense
522 Depreciation Expense-Store Equipment
523 Delivery Expense
529 Miscellaneous Selling Expense
530 Office Salaries Expense
531 Rent Expense
532 Depreciation Expense-Office Equipment
533 Insurance Expense
534 Office Supplies Expense
536 Credit Card Expense
537 Cash Short and Over
538 Bad Debt Expense
539 Misc. Administrative Expense
710 Interest Expense
1. Finalize the journal entries shown on the Fan-Tastic Sports Gear Inc. panel and make any necessary changes.
2. Journalize the entry needed to record information about the note receivable from Fast Feet for the year 20Y7.
3. Journalize the entry needed to record collection of the note at maturity on March 19, 20Y8.

Answers

Answer:

Accounts Receivable (Dr.) $9,600

Sales (Cr.) $9,600

Bad debt expense (Dr.) $500

Accounts Receivable (Cr.) $500

Bad Debt Expense (Dr.) $2,200

Accounts Receivable (Cr.) $2,200

Notes Receivable - Fast Feet (Dr.) $3,600

Sales (Cr.) $3,600

Explanation:

Fan-Tastic Sports Gear Inc., has incurred business transactions. It has recorded sales to Sportswear Co on accounts. The money is not received and the accounts receivable are offset by recording bad debt expense.

Why is the infrastructure used for marketing sales in the past becoming useless for today’s needs?

I’ll give brainlest to the best answer!!

Answers

Answer:

The infrastructure used for marketing sales in the past becoming useless for today’s needs is described below in detail.

Explanation:

Public activities are the design of modern life. Whether community or agricultural, the roads that convey our goods, the gutters that preserve our health and wealth, the cables that provide our electricity, and the vessels that transport our water enable society to operate. Every amenity our neighborhoods take for the award is built on preparation, architecture, building, and managing these assets.

Throughout history, people have prospered through improvements in government works.

A manager is trying to decide whether to purchase a certain part or to have it produced internally. Internal production could use either of two processes. One would entail a variable cost of $17 per unit and an annual fixed cost of $200,000; the other would entail a variable cost of $14 per unit and an annual fixed cost of $240,000. Three vendors are willing to provide the part. Vendor A has a price of $20 per unit for any volume up to 30,000 units. Vendor B has a price of $22 per unit for demand of 1,000 units or less, and $18 per unit for larger quantities. Vendor C offers a price of $21 per unit for the first 1,000 units, and $19 per unit for additional units.
A. If the manager anticipates an annual volume of 10,000 units, which alternative would be best from a cost standpoint? For 20,000 units, which alternative would be best?
B. Determine the range for which each alternative is best. Are there any alternatives that are never best? Which?
TC for 10,000 units TC for 20,000 units
Int. 1: $ Int. 1: $
Int. 2: $ Int. 2: $
Vend A $ Vend A $
Vend B $ Vend B $
Vend C $ Vend C $

Answers

Answer:

A.  If the manager anticipates an annual volume of 10,000 units, the alternative that would be best from a cost standpoint is Vendor B.

Again, for annual volume of 20,000 units, Vendor B is the best choice.

B. For Process I, it is best within the range of 20,555 and 200,000

For Process 2, the best range is 200,000 and above

Vender A, there is no best range

Vender B, the best range is 1 to 20,555

Vender C, there is no best range

Explanation:

a) Data and Calculations:

Internal Process 1 = $17Q + $200,000

Internal Process 2 = $14Q + $240,000

Vendor A = $20Q up to 30,000 units

Vender B = $18Q

Vender C = $21*1,000 + $19(Q-1,000)

Calculation of total cost under each alternative:

                                                  Internal      Vender A  Vender B   Vender C

                                 Process 1  Process 2

Cost of production:

Variable cost per unit    $17          $14             $20            $18            $19

For 10,000 Units:

Fixed costs              $200,000  $240,000        0               0             $21,000

Variable cost              170,000      140,000  $200,000 $180,000   $171,000

Total cost                $370,000   $380,000  $200,000  $180,000 $192,000

For 20,000 units:

Fixed costs            $200,000  $240,000        0               0             $21,000

Variable cost            340,000    280,000  $400,000  $360,000  $361,000

Total cost              $540,000  $520,000  $400,000  $360,000 $382,000

You want to buy a car, and a local bank will lend you $20,000. The loan would be fully amortized over 6 years (72 months), and the nominal interest rate would be 9%, with interest paid monthly. What is the monthly loan payment? Do not round intermediate calculations. Round your answer to the nearest cent. $ What is the loan's EFF%? Do not round intermediate calculations. Round your answer to two decimal places.

Answers

Answer:

1. $360.51

2. 9.38%

Explanation:

1. Calculation for What is the monthly loan payment

Based on the information given we would be

Using TVM financial calculator to find the monthly loan payment

PMT = [PV = $20,000, FV = 0, N = 72 months, I = 0.09/12]

PMT = $360.51

Therefore the monthly loan payment will be $360.51

2. Calculation for the loan's EFF%

EFF%= (1 + 0.09/12)^12 - 1

EFF% = 9.38%

Therefore the loan's EFF% will be 9.38%

On January 1, 2021, Tropical Paradise borrows $39,000 by agreeing to a 6%, four-year note with the bank. The funds will be used to purchase a new BMW convertible for use in promoting resort properties to potential customers. Loan payments of $915.92 are due at the end of each month with the first installment due on January 31, 2021.

Required:
Record the issuance of the installment note payable and the first two monthly payments.

Answers

Answer:

1. January 01, 2021

Dr Cash39,000.00

Cr Notes Payable39,000.00

2. January 31, 2021

Dr Interest Expense 195.00

Dr Notes Payable720.92

Cr Cash915.92

3. February 28, 2021

Dr Interest Expense 191.40

Dr Notes Payable 724.52

Cr Cash915.92

Explanation:

Preparation of the journal entry to Record the issuance of the installment note payable and the first two monthly payments

1. January 01, 2021

Dr Cash 39,000.00

Cr Notes Payable 39,000.00

2. January 31, 2021

Dr Interest Expense 195.00

($39,000 × 6% × 1/12)

Dr Notes Payable 720.92

(915.92-195.00)

Cr Cash 915.92

3. February 28, 2021

Dr Interest Expense 191.40

([$39,000 − $720.92] × 6% × 1/12)

Dr Notes Payable 724.52

(915.92-191.40)

Cr Cash 915.92

Many Arab countries have a larger underground sector of the economy relative to developed countries. What effect would this have on the GDP of Arab countries?

Understate (reduce) the GDP of Arab countries,
Ob It has no effect on measuring the GDP of Arab countries.
Overstate (increase) the GDP of Arab countries.
C
None of the above,

Answers

Answer: Understate (reduce) the GDP of Arab countries,

Explanation:

Underground economy simply refers to the trade which involves goods and services that the government of a particular country isn't aware of or trading involving illegal activities.

We should note that the underground activities are not added to the gross domestic product of countries. This, therefore leads to a reduction in the GDP of such countries. In this case, there'll be an understatement of the GDP of the Arab countries.

_____ are products that are bought from one country for use in another just as the U.S. buys wood pulp and timber from Canada.


Exports

Tariffs

Tangibles

Countertrades

Imports

Answers

The correct answer is exports.

Thank me by clicking the ❤️. Thanks!

An investment offers $5,200 per year, with the first payment occurring one year from now. The required return is 7 percent. a. What would the value be today if the payments occurred for 20 years

Answers

Answer:

the present value of an annuity is $55,088.87

Explanation:

The computation of the value today is given below:

Present value of annuity is

= Annuity × [1 - (1+interest rate)^-time period] ÷ rate

= $5,200 × [1 - (1.07)^-20] ÷ 0.07

= $5,200 × 10.59401425

= $55,088.87

hence, the present value of an annuity is $55,088.87

A company's bank statement shows a cash balance of $4,210. Comparing the company's cash records with the monthly bank statement reveals several additional cash transactions such as checks outstanding of $2,100, NSF check of $230, interest earned of $36, service fee of $46, and a check for $180 recorded twice by the company. Calculate the correct balance of cash?

Answers

Answer:

Explanation:

Based on the information that have been provided in the question above, the correct balance of cash will be calculated as the difference between the bank balance that was shown in the bank statement and the checks that was outstanding. This will be:

= $4210 - $2100

= $2110

Therefore, the correct balance of cash will be $2110.

Avatar Company uses the indirect method to prepare its statement of cash flows. Please refer to the following portion of the comparative balance sheet:
2014 2013 Increase/decrease
Accounts payable $ 4,000 $ 6,000 $(2,000)
Accrued liabilities 2,000 1,000 1,000
Long-term notes payable 84,000 90,000 (6,000)
Total liabilities $90,000 $97,000 $(7,000)
Additional information provided:
During 2014, the company repaid $40,000 of long-term notes payable.
During 2014, the company borrowed $34,000 on a new note payable.
Based on the above information only, what amount of net cash flow would be shown in the financing section of the statement of cash flows?
A) $6,000 negative
B) $6,000 positive
C) $5,000 positive
D) $7,000 negative

Answers

Answer:

D) $7,000 negative

Explanation:

What amount of net cash flow would be shown in the financing section of the statement of cash flows?

Amount of net cash flow to be shown in the financing section of the statement of cash flows = Decrease in Account payable - Increase in accrued liabilities + Borrow of new  long term notes payable - Repayment of long term notes payable

= -$2,000 + $1,000 + $34,000 - $40,000

= -$7,000

Beginning Ending Raw Material Inventory $6,000 $7,500 Work in Process Inventory 17,300 11,700 Finished Goods Inventory 21,000 16,300 The direct labor rate is $9.60 per hour and overhead for the month was $9,600. Refer to Wilson Company. Compute total manufacturing costs for June, if there were 1,500 direct labor hours and $21,000 of raw material was purchased.

Answers

Answer:

the Total manufacturing cost is $43,500

Explanation:

The computation of the total manufacturing cost is shown below:

Total manufacturing cost is

= raw material consumed + direct labor cost + overhead cost

= ($6,000 + $21,000 - $7,500) + $(1,500 ×$9.60) + $9,600

= $19,500 + $14,400 + $9,600

= $43,500

hence, the Total manufacturing cost is $43,500

On January 1, 2021, Bishop Company issued 6% bonds dated January 1, 2021, with a face amount of $33 million. The bonds mature in 2033 (10 years). For bonds of similar risk and maturity, the market yield is 8%. Interest is paid semiannually on June 30 and December 31.

Required:
a. Determine the price of the bonds at January 1, 2021.
b. Prepare the journal entry to record the bond issuance by Bishop on January 1, 2021.
c. Prepare the journal entry to record interest on June 30, 2021, using the effective interest method.
d. Prepare the journal entry to record interest on December 31, 2021, using the effective interest method.

Answers

Answer:

a. Determine the price of the bonds at January 1, 2021.

market price:

PV of face value = $33,000,000 / 1.04²⁰ = $15,060,769

PV of coupon payments = $990,000 x 13.590 (PV annuity factor, 4%, 20 periods) = $13,454,100

market price = $28,514,869

b. Prepare the journal entry to record the bond issuance by Bishop on January 1, 2021.

Dr Cash 28,514,869

Dr Discount on bonds payable 4,485,131

    Cr Bonds payable 33,000,000

c. Prepare the journal entry to record interest on June 30, 2021, using the effective interest method.

amortization of bond discount = ($28,514,869 x 4%) - $990,000 = $150,595

Dr Interest expense 1,140,595

    Cr Cash 990,000

    Cr Discount on bonds payable 150,595

d. Prepare the journal entry to record interest on December 31, 2021, using the effective interest method.

amortization of bond discount = ($28,665,464 x 4%) - $990,000 = $156,619

Dr Interest expense 1,146,619

    Cr Cash 990,000

    Cr Discount on bonds payable 156,619

Which of the following is an incorrect statement regarding values?
Values come from the interplay of ethics.
Values represent our understanding of the purposes we will fulfill by making particular decisions.
Values are positive abstractions.
D
Values are ideas that underlie conversations about business ethics.
E
Values capture our sense of what is good or desirable.

Answers

Answer:

" values are ideas that underlie conversations about business ethics " is the answer

Among the following, an incorrect statement regarding values is Values are ideas that underlie conversations about business ethics. Thus the correct option is D.

What are Values?

Values are a person's personal ideas that guide their behavior. They act as norms for how individuals should behave. Our values are significant as they aid in the development of the future we desire.

Ethics and values interact because values are our understanding of the goals we hope to achieve by taking certain actions which help in decision-making.

Values reflect our perception of what is right or desirable. Values are moral concepts that reflect a person's sense of what is right and acceptable.

Therefore, option D Values are ideas that underlie conversations about business ethics is appropriate.

Learn more about Values, here:

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One employee is in charge of the following activities at a refreshment stand: Activity Activity Time per Customer Greet customer 5 seconds Take order 25 seconds Process order 1.5 minutes Print receipt 30 seconds If the demand rate is 20 customers per hour, what are the flow rate (in customers per hour), utilization, and cycle time (in minutes per customer)

Answers

Answer:

A. Flow rate = 20 customers per hour

B. Utilization =0.83

C. Cycle time= 3 minutes per customer

Explanation:

A. Calculation for the flow rate

First step is to calculate the Processing time

Processing time = 5 + 25 + (1.5 ×60) + 30

Processing time=30+90+30

Processing time= 150 seconds

Second step is to calculate the Process capacity

Process capacity = 1/150 ×60 per seconds/minute ×60 per minutes/hour

Process capacity= 24 customers per hour

Now let calculate the Flow rate

Using this formula

Flow rate= Min(Demand, Process capacity)

Let plug in the formula

Flow rate= Min(20, 24)

Flow rate = 20 customers per hour

Therefore the flow rate will be 20 customers per hour

B. Calculation for the utilization

Using this formula

Utilization = Flow rate/Process capacity

Let plug in the formula

Utilization = 20/24

Utilization =0.83

Therefore Utilization will be 0.83

C. Calculation for the Cycle time

Using this formula

Cycle time = 1/Flow rate ×60 per minutes/hour

Let plug in the formula

Cycle time= 1/20 ×60 per minutes/hour

Cycle time= 3 minutes per customer

Therefore the Cycle time will be 3 minutes per customer

Uganda is a very poor country. Qatar is much smaller geographically and has far fewer people, but it is roughly 70 times richer in terms of per capita GDP. Supposing the following statements are true, which one might explain why Uganda is a little closer to Qatar in terms of standard of living than the official statistics suggest?

a. Health standards in Singapore exceed those in Haiti.
b. Singapore is much more livable in terms of pollution than Haiti.
c. There is more underground market activity in Singapore than in Haiti.
d. Haiti has more nonmarket production than Singapore.

Answers

Answer:

D. Haiti has more nonmarket production than Singapore.

Explanation:

Here is the full question :

ee Hint Haiti is a very poor country. Singapore is much smaller geographically and has far fewer people, but it is roughly 70 times richer in terms of per capita GDP. Supposing the following statements are true, which one might explain why Haiti is a little closer to Singapore in terms of standard of living than the official statistics suggest? Choose one: O A Health standards in Singapore exceed those in Haiti. O B. Singapore is much more livable in terms of pollution than Haiti. OC. There is more underground market activity in Singapore than in Haiti. O D. Haiti has more nonmarket production than Singapore.

Per capita GDP = GDP / population

If Haiti has more non market activities, the bulk of its economic activities would not be captured in the GDP. This would lead to Haiti having a smaller GDP than Singapore

A company that makes shopping carts for supermarkets and other stores recently purchased some new equipment that reduces the labor content of the jobs needed to produce the shopping carts. Prior to buying the new equipment, the company used 6 workers, who together produced an average of 90 carts per hour. Workers receive $15 per hour, and machine cost was $40 per hour. With the new equipment, it was possible to transfer one of the workers to another department, and equipment cost increased by $11 per hour, while output increased by 5 carts per hour.

Comment on the changes in productivity according to the two measures. (Round your intermediate calculations to 3 decimal places and final answers to 2 decimal places.)
1. Labor productivity is increased or decreased by what %?
2. Multifactor productivity is increased or decreased by what %?

Answers

Answer: Hope this help. Please mark me brainliest :)

Explanation:

a.

Before: 90 ÷ 6 = 15.00 carts per worker per hour.

After: 96 ÷ 5 = 19.20 carts per worker per hour.

b.

Before: $14 x 6 = $84 + $40 = $124; hence 90 ÷ $124 = 0.73 carts/dollar cost.

After: $14 x 5 = $70 + $51 = $121; hence 96 ÷ $121 = 0.79 carts/dollar cost.

c.

Labor productivity increased by 28.00% (4.20/15.00).

Multifactor productivity increased by 8.22% (0.06/0.73).

In each of the following cases, determine how supply or demand shifts and how the equilibrium changes.
Select the correct answer in each blank space (_______)
a. Smartphones: Microchips used in smartphones become less costly to produce. As a result, the __________________( *Supply of and demand for, *Supply of, or *Demand for) smartphones increase(s), causing the equilibrium price to (*Rise, *Fall, or *Rise, fall or remain unchanged) and the equilibrium quantity to (*Rise, fall or remain unchanged, *Rise, *Fall)
b. ALS medical research funds: The ALS ice bucket challenge goes viral, leading to greater awareness of the benefits of and need for ALS research. As a result, the _____________ ( *Supply of and demand for, *Supply of, or *Demand for) ALS research increase(s), causing the equilibrium price (or opportunity cost) of such research to __________ (*Rise, fall or remain unchanged, *Rise, *Fall) and the equilibrium quantity to __________ (*Rise, fall or remain unchanged, *Rise, *Fall)

Answers

Answer:

Supply of

fall

rise

b. demand for

rise

rise

Explanation:

A microchip is a complement in the production of smartphones

Complement goods are goods used together.

If the price of microchips reduces, the cost of making smartphones falls and as a result, the supply of smart phones increases. This would lead to a rightward shift of the supply curve. This leads to a decrease in equilibrium price and an increase in equilibrium quantity

Due to the awareness, the demand for ALS research would increase, this would lead to a rise in price and quantity demanded.

Which of the following best describes a problem driven approach to a business opportunity decision process?
O A. An entrepreneur has an idea for a product and searches for a market
O B. An entrepreneur has brainstormed a variety of ideas and prioritized concepts based on industry trends
O C. An entrepreneur has identified a growth area for business
OD. An entrepreneur has found research on a potential hot business trend
O E. An entrepreneur has determined a business to pursue based on industry research

Answers

Answer:

I think the answer would be B

Explanation:

because it says An entrepreneur has brainstormed a variety of ideas and prioritized concepts based on industry trends. hope this helps

You are a supplier of printed circuit boards (PCBs). Production of the circuit boards consists of several steps – Surface Mounting, Baking, and Final Assembly. Surface Mounting puts integrated circuits (ICs) and other components on a PCB. These PCBs are then Baked as a batch and kept in an oven for some time so that the ICs are soldered onto the PCBs. Finally, these PCBs are taken and manually assembled into a case, and wired with connectors. The processing rate at the Surface Mounting station is 15 PCBs/minute, the processing rate for Baking is 5 PCBs/minute, and the processing rate for Final Assembly is 3 PCBs/minute. If there are on average 24 units of (work in process) inventory and the system is working at capacity, what is the flow (throughput) time for PCBs?

Answers

Answer:

the flow (throughput) time for PCBs is 40 units per minute

Explanation:

Given that;

Work in progress WIP = 24

we calculate the time spent to make the PCBs, lead time

Processing rate at the Surface Mounting station is 15 PCBs/minute

so time taken by a single PCB at the SM operation = 1/15 min

Processing rate for Baking is 5 PCBs/minute

so time taken by a single PCB at the baking operation = 1/5 min

the processing rate for Final Assembly is 3 PCBs/minute

so time taken by a single PCB at the assembly = 1/3 min

∴ total time taken will be;

(1/15) + (1/5) + (1/3)

= 0.6 min

Now, using Little's Law;

Working in progress WIP = throughput × lead time

Throughput = WIP / Lead time

so we substitute

Throughput = 24 / 0.6 min

Throughput = 40 units per minute

Therefore the flow (throughput) time for PCBs is 40 units per minute

The bookkeeper for Sheffield Corp. asks you to prepare the following accrued adjusting entries at December 31.
1. Interest on notes payable of $500 is accrued.
2. Services performed but not recorded total $2,000.
3. Salaries earned by employees of $540 have not been recorded. Use the following account titles: Service Revenue, Accounts Receivable, Interest Expense, Interest Payable, Salaries and Wages Expense, and Salaries and Wages Payable. (Credit account titles are automatically indented when the amount is entered. Do not indent manually.)

Answers

Answer:

(a) Dec 31

Debit Interest Expense $500

Credit Interest Payable$500

(b) Dec 31

Debit Account Receivable $2,000

Credit Service Revenue $2,000

(c) Dec 31

Debit Salaries & wages expense $540

Credit Salaries & wages payable $540

Explanation:

Preparation of the accrued adjusting entries at December 31

(a) Dec 31

Debit Interest Expense $500

Credit Interest Payable$500

(b) Dec 31

Debit Account Receivable $2,000

Credit Service Revenue $2,000

(c) Dec 31

Debit Salaries & wages expense $540

Credit Salaries & wages payable $540

To set up Instant Desposits, what must be done first?

Answers

Answer:

Open a new "deposit-only" bank account and link it to QuickBooks Online

Explanation:

To set up instant deposits, a QuickBooks payment account will be needed first. The debit card of the customer is used by the QuickBooks to deposit money into his or her checking account.

To begin, the customer signs into QuickBooks online. At the sales menu, the deposits tab is selected. The customer selects the Get Set Up option, enters his debit card details , a confirmation code and then verifies the newly set up account.

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