Record the December 31 adjusting entries for the following transactions and events in general journal form. Assume that December 31 is the end of the annual accounting period. (5 p.)
a. The Prepaid Insurance account shows a debit balance of $2,340, representing the cost of a two-year fire insurance policy that was purchased on October 1 of the current year and has not been adjusted to-date.
b. The Store Supplies account has a debit balance of $400; a year-end inventory count reveals $80 of supplies still on hand.
c. On November 1 of the current year, Unearned Rent was credited for $1,500 for a three-month rent period beginning Nov. 1.
d. Estimated depreciation on store equipment is $600.
e. Accrued salaries amount to $1,400.

Answers

Answer 1

Answer:

a.

Insurance expense                   $292.5 Dr

     Prepaid Insurance                   $292.5 Cr

b.

Supplied expense                 $320 Dr

    Supplies                                    $320 Cr

c.

Unearned rent                    $1000 Dr

      Rent Revenue                     $1000 Cr

d.

Depreciation expense                                       $600 Dr

    Accumulated depreciation - Equipment            $600 Cr

e.

Salaries expense                            $1400 Dr

     Salaries Payable                              $1400 Cr

Explanation:

a.

Insurance expense has been debited for three month period of current year from October to December. The insurance expense for 3 month period was

Insurance expense = 2340 * 3/24 = $292.5

b.

The supplies worth 400 - 80 = 320 have been used and should be recorded as a debit to supplies expense and a credit to supplies

c.

Rent for two months period worth 1500 * 2/3 = $1000 has been earned by the end of December and should be recorded as rent revenue and debit to unearned rent.

d.

The depreciation expense should be recorded.

e.

The salaries are payable and recorded as an expense and a liability to show that they are still payable


Related Questions

On January 1, 2021, American Corporation purchased 30% of the outstanding voting shares of Short Supplies common stock for $222,000 cash. On that date, Short's book value and fair value were both $740,000. The equity method is deemed appropriate for this investment. Short's net income reported on December 31, 2021, was $70,000. During 2021, Short also paid cash dividends in the amount of $19,000.

Required:
Compute the amount that would be reported for the investment on American Corporation's financial statements at December 31, 2021. what is investment amount?

Answers

Answer:

the  amount that should be reported for the investment is $237,300

Explanation:

The computation of the amount that should be reported for the investment is as follows:

= Original investment + net income share - cash dividend

= $222,000 + ($70,000 × 30%) - ($19,000 × 0.30)

= $222,000 + $21,000 - $5,700

= $237,300

hence, the  amount that should be reported for the investment is $237,300

Skysong Industries collected $92,400 from customers in 2022. Of the amount collected, $22,000 was for services performed in 2021. In addition, Skysong performed services worth $35,200 in 2022, which will not be collected until 2023. Skysong Industries also paid $63,360 for expenses in 2022. Of the amount paid, $26,400 was for expenses incurred on account in 2021. In addition, Skysong incurred $36,960 of expenses in 2022, which will not be paid until 2023.
(a) Compute 2022 cash-basis net income.
(b) Compute 2022 accrual-basis net income. Accrual-basis net income $

Answers

Answer:

(a) Compute 2022 cash-basis net income.

Revenue                                 $92,400

Expenses                               ($63,360)

Net income                            $29,040

(b) Compute 2022 accrual-basis net income.

Revenue  ($92,400 - $22,000 + $35,200)              $105,600

Expenses ($63,360 - $26,400 + $36,960)              ($73,920)

Net income                                                                  $31,680

Lorenzo Company uses a job order costing system that charges overhead to jobs on the basis of direct materials cost. At year-end, the Work in Process Inventory account shows the following.
Date Explanation Debit Credit Balance
2017
Dec. 31 Direct materials cost 1,500,000 1,500,000
31 Direct labor cost 300,000 1,800,000
31 Overhead applied 600,000 2,400,000
31 To finished goods 2,350,000 50,000
1. Determine the predetermined overhead rate used (based on direct materials cost).
2. Only one job remained in work in process inventory at December 31, 2017. Its direct materials cost is $30,000. How much direct labor cost and overhead cost are assigned to this job?

Answers

Answer and Explanation:

The computation is shown below:

a. The predetermined overhead rate is

= Overhead applied ÷ direct material cost

= $600,000 ÷ $1,500,000

= 40%

2. The direct labor cost and the overhead cost assigned is

= Total cost in process - applied overhead - material cost

= $50,000 - ($30,000 × 0.40) - $30,000

= $8,000

Hence, the same would be considered

In order to set premiums at profitable levels, insurance companies must estimate how much they will have to pay in claims on cars of each make and model, based on the value of the car and how much damage it sustains in accidents. Let C be a random variable that represents the cost of claims on a randomly selected car of one model. The probability distribution of C is given below.
c $0 $1000 $4000 $10000
P(c) 0.6 0.05 0.13 0.22
Which of the following is the probability that the insurance company will have to pay a claim of at least $1000 for a randomly selected car of this model?
a. 0.05
b. 0.13.
c. 0.22.
d. 0.35.
e. 0.406.
f. none of above

Answers

Answer:

0.4

None of the above

Explanation:

Given the distribution :

c ___$0 ___ $1000 ____ $4000 ___ $10000

P(c) _0.6 ____0.05 ______ 0.13 _____ 0.22

Probability of atleast $1000 :

P(x ≥ 1000) : P(x = 1000) + P(x = 4000) + P(x = 10000)

P(x ≥ 1000) = 0.05 + 0.13 + 0.22

P(x ≥ 1000) = 0.4

The probability of the insurance company having to pay the claim of a minimum of $1000 for a randomly opted car's model would be:

e). 0.406

As per the data provided,

c                             P(c)

$0                            0.6

$1000                     0.05

$4000                     0.13

$10000                    0.22

Probability of insurance company having to pay the claim of a minimum of $1000 for a randomly opted car's model(P):

[tex]P(x[/tex] [tex]\geq[/tex] [tex]1000) : P(x = 1000) + P(x = 4000) + P(x = 10000)[/tex]

[tex]P(x \geq 1000)[/tex] [tex]= 0.05 + 0.13 + 0.22[/tex]

[tex]P(x \geq 1000)[/tex] [tex]= 0.406[/tex]

Thus, option e is the correct answer.

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On November 1, Jasper Company loaned another company $270,000 at a 8.0% interest rate. The note receivable plus interest will not be collected until March 1 of the following year. The company's annual accounting period ends on December 31. The amount of interest revenue that should be reported in the first year is:

Answers

Answer:

The interest revenue that should be reported in the first year, for two months from November to December, on 31 December is $3600.

Explanation:

According to the accrual basis of accounting, the revenues and expenses for a particular period should be recorded in the period to which they relate to rather then when they are received or paid. This means that although the interest will be received on March 1 of the next year, the interest revenue on note receivable for a period of two months from November to December should be recorded in the first year because it has been earned in the first year and it relates to it.

Interest revenue - first year = 270000 * 0.08 * 2/12 = $3600

Estimate the value of a loyal customer of a loyal Volvo automobile owner. Assume the contribution margin is 0.28, the purchase price is $63,000, the repurchase frequency is every six years, and the customer defection rate is 22 percent. Do not round intermediate calculations. Round your answer to the nearest dollar.

Answers

Answer:

value of a loyal customer = $481,091 (to the nearest dollar)

Explanation:

The Value of a loyal customer (VLC) is the measure of loyalty shown by the customer in choosing a company over its direct competitors every time.

To calculate VLC, the following formula is used:

VLC = (purchase price) × (contribution margin) × (repurchase frequency) × (buyer's life cycle).

From the list of data in the question, you will notice that 'buyer's life cycle (BLC)' is not given. Now, let us calculate BLC.

BLC = 1 ÷ (defection rate)

Defection rate = 22% = 22/100 = 0.22

∴ BLC = 1 ÷ (0.22) = 1/0.22 (do not round intermediate calculations)

∴ VLC = 63,000 × 0.28 × 6 × (1/0.22)

[tex]VLC = \frac{63000 \times 0.28 \times 6}{0.22} \\= 481,090.91[/tex]

= $481,091 (to the nearest dollar)

The value of a loyal customer of a loyal Volvo automobile owner is $481,091.

What is a calculation of the value of a loyal customer?

The value of loyal customers or VLC is derived by multiplying the values of the purchase price, contribution margin, repurchase frequency, and buyer's life cycle with each other.

Here, the buyer's life cycle would be calculated by dividing 1 by the defection rate.

Now, VLC would be;

[tex]VLC=63,000*0.28*6*\frac{1}{0.22} \\=481,090.91[/tex]

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An increase in which of the following will increase the return on equity, all else constant I. Total asset turnover. II. Net income. III. Total assets. IV. Debt-equity ratio. I only. I, II, and III only. I and II only. I, II, and IV only. I, II, III, and IV.

Answers

Answer:

I and II only.

Explanation:

Return on equity (ROE) is an example of a profitability ratio.

Profitability ratios measures the ability of a company to earn profits from its assets.

ROE = Net income / Average total equity

If ROE increases, it means that net income increases more than average total equity

Total asset turnover = Revenue / average total assets

(Net Income/ Net profit margin) / Total Assets

All else remaining constant, if ROE increases, it means that revenue also increases more than average total asset

Since Net income is the numerator in ROE, it means it would also increase

Total asset and debt equity ratio is not a component of ROE, so the effect of ROE on them can't be determined

During March, a firm expects its total sales to be $160,000, its total variable costs to be $95,000, and its total fixed costs to be $25,000. The contribution margin for March is: Multiple Choice

Answers

Answer:

$65,000

Explanation:

contribution margin = total sales revenue - total variable costs = $160,000 - $95,000 = $65,000

if you want to calculate the contribution margin per units, all you need to do is divide the total contribution margin by the total number of units sold.

for example, if total units = 10,000

contribution margin per unit = $65,000 / 10,000 = $6.50

Presented below is information related to equipment owned by Suarez Company at December 31, 2017.
Cost $9,000,000
Accumulated depreciation to date 1,000,000
Expected future net cash flows 7,000,000
Fair value 4, 800,000
Assume that Suarez will continue to use this asset in the future. As of December 31, 2017, the equipment has a remaining useful life of 4 years.
Instructions
(a) Prepare the journal entry (if any) to record the impairment of the asset at December 31, 2017.
(b) Prepare the journal entry to record depreciation expense for 2018.
(c) The fair value of the equipment at December 31, 2018, is $5, 100,000. Prepare the journal entry (if any) necessary to record this increase in fair value.

Answers

Answer and Explanation:

The journal entries are shown below:

But before that following calculations need to be done

For impairment loss

Cost $9,000,000

Less: Accumulated Deprecation-equipment $1,000,000

Net Value $8,000,000

Less: Fair value $4,800,000

Loss on Impairment $3,200,000

For depreciation expense

Fair value $4,800,000

Life 4 years

Depreciation Expenses $ 1,200,000

The journal entries are as follows:

1 Loss on Impairment $3,200,000

        To Accumulated Deprecation-equipment $3,200,000

(being loss on impairment is recorded)

2 Depreciation Expenses $1,200,000

       To Accumulated Deprecation-equipment $1,200,000

(Being depreciation expense is recorded)

3 No Journal Entry is required

The journal entries of the above transactions are shown in the image below.

What is journal entry?

Journal entry is the of recording all the financial transactions of the business in which all the business transactions are recorded whether it is actually received or not.

Computation of the amount of the journal entry:

Amount for impairment of the loss:

According to the given information,

Cost = $9,000,000

Accumulated Deprecation-equipment  = $1,000,000

Fair value = $4,800,000

Now put the values in the formula,

[tex]\text{Loss on Impairment} = \text{Cost} - \text{Accumulated Deprecation}- \text{Fair Value}\\\text{Loss on Impairment} = \$9,000,000 - \$1,000,000 - $4,800,000\\\text{Loss on Impairment} = \ $3,200,000[/tex]

Therefore, the journal entry of the above transactions are given in the image below.

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Ananda owns a clothing store that sells graphic T-shirts. N is the number of shirt she sells each month. the revenue function of her store is our equals 25n the cost function of her store is C equals 10n +900 using a calculator what is the breaking even point of Amanda store

Answers

Answer:
n = 60 shirts
Step-by-step explanation:
The break-even point is the point where revenue is equal to cost. This means we take the equation for revenue, r = 25n, and set it equal to the equation for cost, c = 10n + 900:
25n = 10n + 900
Subtract 10n from each side:
25n - 10n = 10n + 900 - 10n
15n = 900
Divide both sides by 15:
15n/15 = 900/15
n = 60

Marion Company issued a $350,000, zero-interest-bearing, 5-year note in exchange for land with a fair market value of $287,000 from Palma Real Estate. If the present value of the note at an appropriate rate of interest is $287,000, Palma Real Estate should record a :________.
A : premium on notes receivable.
B : gain on the sale of land.
C : premium on the sale of land.
D : discount on notes receivable.

Answers

Answer:

b

Explanation:

i have done this one before

TRANSACTIONS
1. Paid $2,100 for utilities.
2. Performed services for $10,500 on account
3. Received $6,500 from charge account customers
4. Paid salaries of $4,500 to employees
5. Paid $8,000 to a creditor on account.
6. Owner invested $90,000 in the business.
7. Purchased $26,700 of supplies on account.
8. Purchased equipment for $21,000 cash
9. Paid $6,000 for rent (in advance).
10. Performed services for $7,800 cash.
Indicate the impact of each of the transactions below on the fundamental accounting equation (Assets Liabilities+Owner's Equity) by placing a "+" to indicate an increase and a "-" to indicate a decrease. The first transaction is entered as an example. (If transaction causes one account to increase and another to decrease within the same classification of the accounting equation, select +/-)
Assets Liabilities +Owner's Equity
Transaction 1
Transaction 2
Transaction 3
Transaction 4
10. Performed services for $7,800 cash.
indicate the impact of each of the transactions below on the fundamental accounting equation (Assets = Liabilities + Owner's Equity) by placing a "+" to indicate an increase and a "-" to indicate a decrease. The first transaction is entered as an example. (If transaction causes one account to increase and another to decrease within the same classification of the accounting equation, select
+1) Assets Liabilities Owner's Equity
Transaction 1
Transaction 2
Transaction 3
Transaction 4
Transaction 5
Transaction 6
Transaction 7
Transaction 8
Transaction 9
Transaction 10

Answers

Answer:

Transactions and their Effects on the Accounting Equation

1. Paid $2,100 for utilities.

Assets (Cash -$2100) = Liabilities + Equity (Retained Earnings -$2100)

2. Performed services for $10,500 on account

Assets (Accounts Receivable +$10,500) = Liabilities + Equity (Retained Earnings +$10,500)

3. Received $6,500 from charge account customers

Assets (Cash +$6,500; Accounts Receivable -$6,500) = Liabilities + Equity

4. Paid salaries of $4,500 to employees

Assets (Cash -$4,500) = Liabilities + Equity (Retained Earnings -$4,500)

5. Paid $8,000 to a creditor on account.

Assets (Cash -$8,000) = Liabilities (Accounts payable -$4,500) + Equity

6. Owner invested $90,000 in the business.

Assets (Cash +$90,000) = Liabilities + Equity (Common Stock +$90,000)

7. Purchased $26,700 of supplies on account.

Assets (Inventory +$26,700) = Liabilities + Equity (Retained Earnings +$26,700)

8. Purchased equipment for $21,000 cash

Assets (Equipment +$21,000; Cash -$21,000) = Liabilities + Equity

9. Paid $6,000 for rent (in advance).

Assets (Cash -$6,000; Prepaid Rent +$6,000) = Liabilities + Equity

10. Performed services for $7,800 cash.

Assets (Cash +$7,800) = Liabilities + Equity (Retained Earnings + $7,800)

Explanation:

The effects of transactions on the accounting equation of assets = liabilities + equity demonstrates that each transaction affects two accounts and makes the equation to remain in balance.

Here is the ledger for Blossom Company.

Cash
Oct. 1 8,660 Oct. 4 2,060
Oct. 10 2,640 Oct. 12 3,160
Oct. 10 9,660 Oct. 15 360
Oct. 20 810 Oct. 30 410
Oct. 25 3,660 Oct. 31 610

Accounts Receivable
Oct. 6 910 Oct. 20 810
Oct. 20 1,030

Supplies
Oct. 4 2,060 Oct. 31 1,840
Equipment
Oct. 3 4,660
Notes Payable
Oct. 10 9,660

Accounts Payable
Oct. 12 3,160 Oct. 3 4,660
Common Stock
Oct. 1 8,660
Oct. 25 3,660

Dividends
Oct. 30 410
Service Revenue
Oct. 6 910
Oct. 10 2,640
Oct. 20 1,030
Salaries and Wages Expense
Oct. 31 610
Supplies Expense
Oct. 31 1,840
Rent Expense
Oct. 15 360

Required:
Reproduce the journal entries for only the transactions that occurred on October 1, 10, and 20.
b.Prepare a trial balance at October 31.

Answers

Answer:

1/Oct : Cash (Dr.) $8,660

Accounts Receivable (Cr.) $8,660

10/Oct : Equipment & Supplies (Dr.) $9,660

Notes Payable (Cr.) $9,660

20/Oct : Accounts Receivable (Dr.) $2,640

Service Revenue (Cr.) $2,640

Explanation:

Debits $16,960

Cash 6,600

Accounts Receivable 1,840

Supplies 1,840

Equipment 4,660

Dividend 2,020

Credits : $16960

Accounts Payable 4,660

Notes Payable 9,660

Service Revenue 2,640

A speculator can choose between buying 100 shares of a stock for $40 per share and buying 1000 European call options on the stock with a strike price of $45 for $4 per option.For second alternative to give a better outcome at the option maturity,the stock price must be above:_________.A) $45B) $46C) $55D) $50

Answers

Answer:

D) $50

Explanation:

When stock price = 50

Profit on shares = (Stock price - Purchase price) * Number of shares =  (50 - 40) * 100 = 1000

Profit on call option = Number of options * (stock price - exercise price - premium paid) = 1000 * (50 - 45 - 4) = 1000

Hence when stock price = 50, both the options would yield the same profit but the call option strategy would have an upper hand in profitability for every price increase above the $50 level because then the share buying strategy would yield $100 profit for every $1 price increase whereas the option buying strategy would yield $1000 profit for the same level of price increase.

Hence for the second option to yield higher profit, the stock price should be above 50.

Oliveira Industries issued $500,000 in 10% bonds with a 10-year term. If they pay interest to bondholders on a typical schedule, they could choose to pay interest on:______
A : March 31, June 30, September 31, and December 31.
B : December 31.
C : the last day of each month.
D : January 1 and July 1.

Answers

Answer:

Explanation:

January 1 and July 1

A time ticket: Multiple Choice Shows the time that a department's employees worked on all jobs, the pay rate of each employee, and the total cost chargeable to each job. Shows the time an employee worked on each job, the pay rate, and the total cost chargeable to each job. Shows the time an employee worked on each job only. Shows the time an employee worked on each job and the total cost chargeable to each job only.

Answers

Answer:

Shows the time an employee worked on each job, the pay rate, and the total cost chargeable to each job.

Explanation:

A time ticket is a document that constitutes of the working period of the particular employee. It includes the working period for which the employee has been paid by the company. It constitutes of the initial time of the working day and the ending time of the day. The work hour for which the employee is paid and the cost invoked during the course of the period is also listed in the time ticket.

Sosa Diet Supplements had earnings after taxes of $1,170,000 in 20X1 with 347,000 shares of stock outstanding. On January 1, 20X2, the firm issued 103,000 new shares. Because of the proceeds from these new shares and other operating improvements, earnings after taxes increased by 31 percent.
a. Compute earnings per share for the year 20X1. (Round your answer to 2 decimal places.)
b. Compute earnings per share for the year 20X2. (Round your answer to 2 decimal places.)

Answers

Answer:

A. $3.37

B. $3.41

Explanation:

A.Computation for earnings per share for the year 20X1

20X1 Earnings per share= $1,170,000/347,000

20X1 Earnings per share= $3.37

Therefore earnings per share for the year 20X1 will be $3.37

B. Computation for earnings per share for the year 20X2.

First step is to calculate the Earnings available to common stockholders

Earnings available to common stockholders = $1,170,000x (1+.31 )

Earnings available to common stockholders = $1,170,000x 1.31

Earnings available to common stockholders = = $1,532,700

Second step is to calculate the Common shares outstanding

Common shares outstanding = 347,000 + 103,000

Common shares outstanding = 450,000

Now let calculate the earnings per share for the year 20X2

20X2 Earnings per share=$1,532,700/450,000

20X2 Earnings per share = $3.41

Therefore earnings per share for the year 20X2 will be $3.41

A new oven will save $100 per year in electricity expense. How much can we afford to pay for this oven if it is expected to last 15 years

Answers

Answer:

$557.55

Explanation:

Missing word "The interest rate is 16​% per year"

Present Value of annuity of 1 = (1-(1+i)^-n)/i

Where, i = 16%, n=15

Present Value of annuity of 1 = (1-(1+0.16)^-15)/0.16

Present Value of annuity of 1 = 5.575456

Present Value of saving of electricity expense = Annual Saving * Present Value of annuity of 1 = $100.00 * 5.575456 = $557.55. So, the amount we can afford to pay is $557.55

Sheridan Company has $21000 of ending finished goods inventory as of December 31, 2019. If beginning finished goods inventory was $15000 and cost of goods sold was $50000, how much would Sheridan report for cost of goods manufactured

Answers

Answer:

$56,000

Explanation:

The computation of the cost of goods manufactured is shown below:

As we know that

Cost of goods sold = Opening finished goods inventory + cost of goods manufactured - ending finished goods inventory

$50,000 = $15,000 + cost of goods manufactured - $21,000

So, the cost of goods manufactured is

= $50000 + $6,000

= $56,000

Roberto and Reagan are both 25-percent owner/managers for Bright Light Incorporated. Roberto runs the retail store in Sacramento, California, and Reagan runs the retail store in San Francisco, California. Bright Light generated a $131,300 profit companywide made up of a $76,800 profit from the Sacramento store, a ($29,500) loss from the San Francisco store, and a combined $84,000 profit from the remaining stores. If Bright Light is taxed as a partnership and it is decided that both Roberto and Reagan will be allocated 70 percent of his own store's profit, with the remaining profits allocated pro rata among all the owners, how much income will be allocated to Reagan in total

Answers

Answer: $‭3,897.5‬0

Explanation:

The profit that is to be shared on a pro rata basis will include:

a. The $84,000 profit from the remaining stores

b. 30% of the profit from Sacramento

c. 30% of the loss from San Francisco

= 84,000 + (0.3 * 76,800) + (0.3 * -29,500)

= $‭98,190‬

Reagan is to get 25% of the above as well as 70% of San Francisco losses.

= (0.25 * ‭98,190‬) + (0.7 * -29,500)

= ‭24,547.5‬0 - ‭20,650‬

= $‭3,897.5‬0

Ketchup is a complement (as well as a condiment) for hot dogs. If the price of hot dogs rises, what happens to the market for ketchup? For tomatoes? For tomato juice? For orange juice?

Answers

Answer:

They will decrease except for Orange Juice

Explanation:

When prices for an item increase this causes less people to be able to afford paying for that item. Therefore, demand for that item decreases. Since Ketchup is a complimentary item for hot dogs this would cause demand for Ketchup to decrease as well and the same goes for all the ingredients used to make ketchup. This includes tomatoes and tomato juice, their market would decrease as well. Orange Juice is not directly affected by such an event since it is not complimentary to hot dogs.

Smart Watch Company reported the following income statement data for a 2-year period.

2019 2020
Sales revenue $220,000 $250,000
Cost of goods sold
Beginning inventory 32,000 44,000
Costs of goods purchased 173,000 202,000
Cost of goods available for sale 205,000 246,000
Ending inventory 44,000 52,000
Cost of goods sold 161,000 194,000
Gross profit $59,000 $56,000

Smart uses a periodic inventory system. The inventories at January 1, 2019, and December 31, 2020, are correct. However, the ending inventory at December 31, 2019, was overstated $6,000.

Required:
a. Prepare correct income statement data the 2 years.
b. What is the cumulative effect of the inventory error on total gross profit for the 2 years?

Answers

Answer and Explanation:

a. The preparation of the correct income statement is as follows:

Year                                   2019                      2020

Sales revenue                $220,000               $250,000

Cost of goods sold

Beginning inventory       $32,000                 $38,000

Add: Costs of goods

purchased                       $173,000               $202,000

Cost of goods available for sale $205,000     $240,000

Less: Ending inventory   -$38,000                    -$52,000

($44,000 - $6,000 )

Cost of goods sold           $167,000                  $188,000

Gross profit                       $53,000                   $62,000

b. The cumulative effect is

Incorrect gross profit = $59,000 + $56,000 = $115,000

Correct gross profit = $53,000 + $62,000 = $115,000

Net effect would be zero

The Coffee Shop around the Corner (CS) is famous for its fresh-made muffins. Hank, the owner of CS, knows that the demand for muffins depends very much on the time of the day: The demand is high in the morning decreases in the afternoon hours and is at its lowest in the evening. Hank is having trouble deciding how many muffins to make for each period of the day. He asked you to help him forecast the demand. If you do a good job in forecasting the demand for tomorrow, Hank will pay you to do this job on a recurring basis. The following is the demand data Hank collected in the past three days:
Day 1 2 3
Period Morning Afternoon Evening Morning Afternoon Evening Morning Afternoon Evening
Demand 37 25 9 48 28 14 53 33 17
Using a 5-period moving average, forecast the morning, afternoon and evening demand for muffins on day 4.

Answers

Answer:

The Coffee Shop around the Corner (CS)

5-period Moving Average Forecast of Demand

Day 4        Based on Average   Educated Guess

Morning            29.8                       41

Afternoon         29.8                       30

Evening            30.8                        19

Explanation:

a) Data and Calculations:

Day 1           Demand    5-period Moving

                                           Average

Morning           37

Afternoon       25

Evening            9

Day 2

Morning         48

Afternoon      28                     29.4

Evening          14                     24.8

Day 3

Morning        53                     30.4

Afternoon     33                     35.2

Evening         17                     29.0

Day 4

Morning                                29.8

Afternoon                             29.8

Evening                                30.8

b) Given that for the past three days, coffee demand in the evenings had not exceeded 20, we can tweak the evening demand to less than 20 and carry the remainder to the morning when demand is always high.  In that case, the demand on day 4 may read more like, Morning 41, Afternoon 30, and Evening 19.

What is the proper factor notation for calculating the present worth of a gradient series, given a gradient amount of $500, an interest rate of 2%, and the number of periods equal to 10?
a) P-$500(PIF 290, 10)
b) P-$500(GIP 296, 10)
c) P-$500(PIA 296, 10)
d) P-$500(PIG 296, 10)

Answers

Answer:

Explanation:

d) P-$500(PIG 296, 10)

A computer sends a packet of information along a channel and waits for a return signal acknowledging that the packet has been received. If no acknowledgment is received within a certain time, the packet is re-sent. Let X represent the number of times the packet is sent. Assume that the probability mass function of X is given byp(x) ={ cx , for x=0,1,2,...50 , otherwieFind P(X = 2).

Answers

Answer:

The answer is "[tex]\frac{2}{15}[/tex]" .

Explanation:

[tex]\to x = 0, 1, 2, 3, 4, 5\\\\\to p(x) \ for \ x \ = 0, 1, 2, 3, 4, 5 = 0\\\\ \to c, 2c, 3c , 4c, 5c = 1\\\\\to 0 + c + 2c + 3c + 4c + 5c = 1\\\\\to 15c = 1\\\\\to c = \frac{1}{15}\\[/tex]

[tex]\to p(x) \ for \ x \ = 0, 1, 2, 3, 4, 5 = 0\\\\ \to \frac{1}{15}, \frac{2}{15}, \frac{3}{15}, \frac{4}{15}, \frac{5}{15}[/tex]  

[tex]\to P(X=2)=\frac{2}{15}[/tex]

A company has sales of $378,600 and its gross profit is $159,100. Its cost of goods sold equals:

Answers

Answer: $219500

Explanation:

The formula for the calculation of gross profit is the difference between the sales and the cost of goods sold. In this scenario, therefore, the cost of goods sold will be:

= Sales - Gross profit

= $378600 - $159100

= $219500

The cost of goods sold is $219500

There are often considerable differences in how projects are managed within certain firms, even if the same project management structure is being used. Explain how and why this phenomenon occurs and what can be done to ensure consistency.

Answers

Answer is given below :

Explanation:

A project is a combination of different technologies and columns. Oversight and control for a project, activity monitoring and control cycle (comparison of performance criteria runs in four stages. Comparison of actual and planned performance. Performance monitoring and action). Creole begins with setting performance standards, which become part of the plan.Project management methods and structures provide a framework for project management in different situations - they often provide commentary for project managers.Project management teams often prioritize and select the best course of action based on personality: the project manager's insight. This approach varies from one person to another and therefore has a different management approach within an organization.To ensure sustainability, an organization must develop standard practices for its business sector. This ensures that managers follow the same procedure and adhere to the process.

Consider the recorded transactions below.
Debit Credit
1. Accounts Receivable 8,400 Service Revenue 8,400
2. Supplies 2,300 Accounts Payable 2,300
3. Cash 10,200 Accounts Receivable 10,200
4. Advertising Expense 1,000 Cash 1,000
5. Accounts Payable 3,700 Cash 3,700
6. Cash 1,100 Deferred Revenue 1,100
Post each transaction to T-accounts and compute the ending balance of each account. The beginning balance of each account before the transactions is:
Cash, $2,700;
Accounts Receivable, $3,500;
Supplies, $330;
Accounts Payable, $2,800;
Deferred Revenue, $230.
Service Revenue and Advertising Expense each have a beginning balance of zero.

Answers

Answer:

The ending balance of each account after the transactions is:

Cash, $9,300;

Accounts Receivable, $1,700;

Supplies, $2,630;

Accounts Payable, $1,400;

Deferred Revenue, $1,330.

Service Revenue and Advertising Expense each have an ending balance of zero.

Explanation:

Note: See the attached excel file for the T-accounts and computation of the ending balance (in red color).

The Service Revenue and Advertising Expense each have an ending balance of zero because they are to bee transferred to the income statement of the period. The income statement as an abridged version can be shown as follows:

Income statement (Abridged)

For the Period ...

Particulars                                   $        

Service Revenue                     8,400

Advertising Expense              (1,000)  

Net income                              7,400  

2. Consider this scenario. Suzanne designs custom dresses. She has recently decided to open a

boutique and recreate some of her most popular designs. Suzanne has her storefront and her

business license but her dresses don't have any tags. What legal consideration is she not in

accordance with? (2 points)

I

Answers

Answer:

The legal consideration that Suzanne is not in accordance or compliance with is the clothing labeling laws.

The clothing labeling laws include the following:

The Textile Fiber Products Identification Act, 1960

The Wool Products Labeling Act, 1939

The Fur Products Labeling Act, 1952

The above clothing labeling laws were passed by Congress to inform and protect consumers, and they require that dresses have labeling tags.

Explanation:

The above-mentioned clothing labeling laws are enforced by the U.S. Federal Trade Commission (FTC).  Penalties are imposed by the FTC on any business that does not comply with the clothing labeling regulations.

Suppose Nationwide increases the insurance premium they charge for their auto policies by 6 percent. In response, the demand for State Farm auto policies in a small town increases from 1,500 to 1,650. What is the cross-price elasticity of demand for State Farm auto policies in this town?Using the midpoint formula, the cross-price elasticity of demand for State Farm auto policies is _____. (Round to 3 decimal places.)In this instance, auto insurance from Nationwide and auto insurance from State Farm are _____.

Answers

Answer:

1.667

Explanation:

% Change in Quantity Demanded in units = (1650 - 1500 / 1500)*100 = (150/1500) * 100 = 10%

% Change in Price = [(1.06x-x)/x]*100 = (0.06/1)*100 = 6%

Cross-price elasticity of demand is given Ec = (% Change in Quantity Demanded of good / % Change in Price of good)

Cross-price elasticity of demand = 10% / 6%

Cross-price elasticity of demand = 0.10 / 0.06

Cross-price elasticity of demand = 1.6666666667

Cross-price elasticity of demand = 1.667

Therefore, the cross-price elasticity of demand of State Farm Auto Policies is 1.667.

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