The cash account for Pala Medical Co. at June 30, 20Y1, indicated a balance of $84,457. The bank statement indicated a balance of $127,190 on June 30, 20Y1. Comparing the bank statement and the accompanying canceled checks and memos with the records revealed the following reconciling items:

a. Checks outstanding totaled $33,310.
b. A deposit of $17,610, representing receipts of June 30, had been made too late to appear on the bank statement.
c. The bank collected $28,248 on a $26,400 note, including interest of $1,848.
d. A check for $1,100 returned with the statement had been incorrectly recorded by Pala Medical Co. as $110. The check was for the payment of an obligation to Skyline Supply Co. for a purchase on account.
e. A check drawn for $680 had been erroneously charged by the bank as $860.
f. Bank service charges for June amounted to $45.

Required:
a. Prepare a bank reconciliation.
b. Journalize the necessary entries.
c. If a balance sheet were prepared for Pala Medical Co. on June 30, 20Y1, what amount should be reported as cash?

is the total sum of benifits a purchesing firm for the price for the marketing offering quality

Answer:

Operating profit increases by $11,000

Explanation:

Missing word "A company has provided the following data: Sales 3,000 units  Sales Price $70 per unit  Variable Cost $50 per unit Fixed Cost $25,000"

Particulars                 Status quo

Sales                           $210,000 (3000*70)

Less: Variable cost    $150,000  (3000*50)

Contribution margin $60,000

Less: Fixed costs        $25,000

Operating profit         $35,000

Alternate profit = Alternate contribution margin - Alternate fixed cost

Alternate profit = [(Status quo contribution margin + %change) − (Alternate fixed cost-%change)]

Alternate profit = ($60,000+10%)−($25,000−20%)

Alternate profit = $46,000

Change in profit = Alternate profit - Status quo profit

Change in profit = $46,000 - $35,000

Change in profit = $11,000

So, the operating profit increases by $11,000

Explanation:

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Answer:

Currently, the income statement for company Grace reflects a total period cost for depreciation of $7,876,000

Answer:

diseconomies of scale

Explanation:

Answer:

Explanation:

From the given information;

Suppose the interest rate is constant. then at 10% three-year loan;

The total interest at 10% will be:

= $300000 × 10% × 3years

= $90000

Aso, 8% one year loan with rollover will be total interest at 8%:

= $300000 × 8% × 3 years

= $72000

Savings in interest of Sauer Food Company = $(90000 - 72000)

= $18000

Suppose short-term rates change, then for the first year, we will have:

= 300000 × 0.1

=  $30000

second year will be = 300000 × 0.13

=$39000

third year will be= 300000 × 0.18

=$54000

As such, the total rate of the variable loan = $30000 + $39000 + $54000

= $123000

However, the fixed rate at 10% three year loan is equal to = $90000

As such, the additional total interest cost  = $(123000 - 90000)

= $33000

Answer:

a. True

Explanation:

The communication process can be regarded as process of passing information from sender to receiver,

It consist of four key components which are;

✓ encoding

✓medium of transmission

✓decoding

✓ feedback.

Decoding can be regarded as reverse process of listening to words as well as thinking about those words, follow by transformation of those words into mental images

Encoding can be regarded as

process involving taking an idea or mental image, then associate that idea or image with words, follow by speaking those words so that message

can be conveyed. communication can not be complete until the receiver confirms the sent message by the sender , by receiving and understood it.It should be noted that Before communicating, the sender must encode the idea that he or she wants to communicate, or put it into some form or code that he or she hopes the other person can understand.

Answer:

The price of the bond at issuance is $973.

Explanation:

The selling price of the bond is equal to the present value of all cash flow received from the holding the bonds to maturity, at the issuance time. Thus, these cash flows would be discounted at the annual market rate at the time it is sold which is 5%.

Holding the bond would generate 2 types of cash flows:

+ Annual coupon payment at the end of each year at Face value x coupon rate = 1000 x 4% = $40, for 3 year. Present value of this cash flow = [ 40 / 5%] x [ 1 - (1+5%)^(-3)] = $109

+ Face value payback at the end of 3 year whose present value = 1000 / 1.05^3 = $864

=> Selling price = 109 + 864 =  $973.

Answer:

The purchasing power of their currency decreases

Aka everything, on average, gets more expensive and each unit of currency is worth less

Explanation:

Answer:

1000

Explanation:

Given:

Annual DEMAND, D = 9375

Holding cost, H = 0.75

Cost per order, S = 40

The Economic order quantity :

EOQ = √[(2 * D * S) / H]

EOQ = √[(2 * 9375 * 40) / 0.75]

EOQ = √[(750000) / 0.75]

EOQ = √1000000

EOQ = 1000

Answer:

How do supply and demand influence pricing?

According to the supply and demand model, a good price is when the quantity desired equals the quantity supplied.

The economic model of supply and demand is used to determine market prices. In a competitive market, the quantity required by the customer (at the current price) will be equal to the amount supplied by the manufacturer (at the current price), resulting in price and quantity financial balance.

Explanation:

Role of government in the labour market

1. The government should place a strong emphasis on modernising manufacturing methods and risk-free labour procedures.

2. Formulation and implementation of labour legislation to increase work opportunities for UAE citizens and others.

3. Close the wage, productivity, work ethic, and work hours disparity between the private and public sectors.

4. Wage minimums and maximums are in effect.

5. The government should concentrate on improving the labour market in terms of skill development, English language acquisition in order to compete in the global marketplace, the ability to learn from a young age, job stability, and the assurance of future wage increases.

All of the government interference resulted in a rational labour market. Which are both, directly and indirectly, related to the UAE's economic development. This created healthy competition in the economy, resulting in an increase in the UAE government's GDP. This intervention in the labour market gives workers assurance about a brighter future for their families, which encourages them to work more directly for corporations and companies, and indirectly for the UAE.

.......................................

Answer: C: 1750000

Explanation:

Answer:

a. We have:

Days' cash on hand for Amazon = 77 days

Days' cash on hand for Netflix = 180 days

b. The results show Amazon can keep up with its expenses for 77 days using the current cash reserves if it makes no sales, while Netflix can keep up with its expenses for 180 days using the current cash reserves if it makes no sales.

Explanation:

a. Determine the days' cash on hand for Amazon and Netflix.

Days' cash on hand = (Cash + Short term investment) / ((Operating expense - Depreciation expense) / 365) …………… (1)

Using equation (1), we have:

Days' cash on hand for Amazon = ($19,334 + $6,647) / (($131,801  - $8,116) / 365) = 77 days

Days' cash on hand for Netflix = ($1,468 + $266) / (($8,451 - $4,925) / 365) = 180 days

b. Interpret the results

The results show Amazon can keep up with its expenses for 77 days using the current cash reserves if it makes no sales.

However, the results show that Netflix can keep up with its expenses for 180 days using the current cash reserves if it makes no sales.

Answer:

Tysseland Company

1.  In order to maintain the present capital structure, the new investment must be financed by common equity to the tune of $15 million (50% of $30 million).

2. Assuming there is sufficient cash flow such that Tysseland can maintain its target capital structure without issuing additional shares of equity, its WACC = 9.5%

3. IV. rs will decrease and the WACC will increase due to the flotation costs of new equity.

Explanation:

a) Data and Calculations:

Total market capitalization = $60 million

                                     Debt          Common Equity     Total

Market value          $30,000,000   $30,000,000    $60,000,000

Weight                          50%                  50%                 100%

New financing          15,000,000      15,000,000       30,000,000

New market cap.  $45,000,000   $45,000,000     $90,000,000

Coupon rate of new bonds issued at par = 10%

Selling price of common stock = $30 per share

Stock's required rate of return = 12%

Estimated Dividend yield = 4%

Expected constant growth rate = 8%

Expected dividend per share = $1.20 ($30 * 4%)

Corporate tax rate = 30%

Cost of Equity = the stockholders' required rate of return = 12% or

= (Dividend/Price) + g (growth rate)

= ($1.20/$30) + 0.08

= 12%

After-Tax Cost of Debt = Before Tax Cost of Debt × (1-Tax Rate)

10 × (1 - 0.3)= 7%

WACC = (Weight of Equity × Cost of Equity) + (Weight of Debt × After Tax Cost of Debt)

(0.5 × 12%) + (0.5 × 7%) = 9.5%

Answer:

1. We have:

Depreciation expense for 2014 = $920,000

Depreciation expense for 2015 = $1,472,000

2. We have:

Depreciation expense for 2014 = $1,152,000

Depreciation expense for 2015 = $1,843,200

3. Depreciation expense for 2016 = $1,972,000

Explanation:

1. Sum-of-the-years'-digits method.

Depreciable amount = Equipment cost – Salvage value = $5,760,000 - $240,000 = $5,520,000

Sum of the year digits = 5 + 4 + 3 + 2 + 1 = 15

Depreciation expense for a year = Depreciable amount * (Remaining years / Sum of the year digits) ………. (1)

Using equation (1), we have:

Depreciation expense for 2014 = $5,520,000 * (5 / 15) * (6 / 12) = $920,000

Depreciation expense for 2015 = $5,520,000 * (4 / 15) = $1,472,000

Accumulated depreciation at the end of 2015 = $920,000 + $1,472,000 = $2,392,000

Therefore, we have:

Sum-of-the-Years'-Digits Method                    2014                        2015  

Equipment                                                    $5,760,000             $5,760,000

Less: Accumulated Depreciation                 (920,000)               (2,392,000)

Year-End Book Value                                    4,600,000              3,128,000

Depreciation Expense for the Year                920,000                1,472,000

2. Double-declining balance method.

Depreciable amount = Equipment cost – Salvage value = $5,760,000 - $240,000 = $5,520,000

Double-declining depreciation rate = Straight line depreciation rate * 2 = (1 / Number of estimated useful life) * 2 = (1 / 5) * 2 = 0.40, or 40%

Depreciation expense for 2014 = Equipment cost * Double-declining depreciation rate = $5,760,000 * 40% * (6 / 12) = $1,152,000

Depreciation expense for 2015 = (Equipment cost - 2014 Depreciation expense) * Double-declining depreciation rate = ($5,760,000 - $1,152,000) * 40% = $1,843,200

Accumulated depreciation at the end of 2015 = $1,152,000 + $1,843,200= $2,995,200

Note that under Double-declining balance method, the salvage value is not considered until the last year of the asset.

Therefore, we have:

Double-Declining Balance Method                  2014                        2015    

Equipment                                                    $5,760,000              $5,760,000

Less: Accumulated Depreciation                 (1,152,000)              (2,995,200)

Year-End Book Value                                    3,456,000               2,073,600

Depreciation Expense for the Year              1,152,000                  1,843,200

3. Compute the amount of depreciation expense for the 2016 income statement.

Straight line depreciation rate = 1 / Number of estimated useful life = 1 / 5 = 0.20, or 20%

Depreciable amount = Equipment cost – Salvage value = $5,760,000 - $240,000 = $5,520,000

Depreciation expense for 2014 = Depreciable amount * Straight line depreciation rate * (6 / 12) = $5,520,000 * 20% * (6 / 12) = $552,000

Depreciation expense for 2015 = Depreciable amount * Straight line depreciation rate = $5,520,000 * 20% = $1,104,000

Accumulated depreciation at the end of 2015 = $552,000 + $1,104,000 = $1,656,000

Net book value at end of 2015 = Equipment cost - Accumulated depreciation at the end of 2015 = $5,760,000 - $1,656,000 = $4,104,000

Depreciation expense for 2016 = (Net book value at end of 2015 - New Salvage value) / Remaining useful years = ($4,104,000 - $160,000) / 2 = $1,972,000

Answer: D. should always be ignored in the computation of diluted EPS.

Explanation:

Anti-Dilutive Securities refers to the financial instruments that an organization has which can when converted into the common stock, will lead to an increase in the organization's earning per share.

Unlike the diluted activities which brings about the reduction in the earnings per share, antidilutive maintain or increase the EPS. Therefore, anti-dilutive securities should always be ignored in the computation of diluted EPS.

Answer:

Find below analysis

Explanation:

Based on the appropriate template, I have prepared the differential analysis as shown in the attached excel file bearing in mind the following points:

The costs per desk under the alternative is the cost of an unfinished desk which is $37.10 plus the cost of further processing for a finished desk which is $6.30

Also, the different effect is simply the amount for alternative 2 minus amount under alternative 1

Answer:

Heavy Construction Firm

a. Sum-of-years-digits' Depreciation Schedule

Year           Cost             Depreciation   Accumulated    Net Book Value

                                          Expense       Depreciation

Year 1      $600,000       $120,000         $120,000          $480,000

Year 2     $600,000       $105,000        $225,000          $375,000

Year 3     $600,000        $90,000         $315,000          $285,000

Year 4     $600,000        $75,000        $390,000           $210,000

Year 5    $600,000        $60,000        $450,000           $150,000

Year 6    $600,000        $45,000        $495,000           $105,000

Year 7    $600,000        $30,000        $525,000            $75,000

Year 8   $600,000         $15,000         $540,000           $60,000

b. The Unit-of-Production Depreciation Schedule

Year           Cost             Depreciation   Accumulated    Net Book Value

                                          Expense       Depreciation

Year 1      $600,000       $150,000         $150,000          $450,000

Year 2     $600,000       $100,000        $250,000          $350,000

Year 3     $600,000       $100,000        $350,000          $250,000

Year 4     $600,000        $40,000        $390,000           $210,000

Year 5    $600,000        $20,000         $410,000           $190,000

Year 6    $600,000        $20,000        $430,000           $170,000

Year 7    $600,000        $55,000        $485,000            $115,000

Year 8   $600,000        $55,000         $540,000           $60,000

Explanation:

a) Data and Calculations:

Cost of special equipment for the dam construction = $600,000

Estimated useful life = 8 years

Salvage value of equipment = $60,000

Depreciable amount = $540,000 ($600,000 - $60,000)

Sum-of-the-years-digit = 36 (8 + 7 + 6 + 5 + 4 + 3 + 2 + 1)

Utilization Schedule for the Special Equipment:

Year Utilization (hr/yr)  Unit of Production                SYD Depreciation

1               6000                $150,000 (6,000 * $25)   $120,000 (8 * $15,000)

2              4000                $100,000 (4,000 * $25)   $105,000 (7 * $15,000)

3              4000                $100,000 (4,000 * $25)    $90,000 (6* $15,000)  

4              1600                  $40,000 (1,600 * $25)     $75,000 (5 * $15,000)

5               800                  $20,000 (800 * $25)       $60,000 (4 * $15,000)

6               800                  $20,000 (800 * $25)       $45,000 (3 * $15,000)

7            2200                  $55,000 (2,200 * $25)    $30,000 (2 * $15,000)

8            2200                  $55,000 (2,200 * $25)    $15,000 (1 * $15,000)

Total   21,600 hours

Depreciation rate per hour = $25 ($540,000/21,600)

Sum-of-the-years-digits depreciation rate = $15,000 ($540,000/36)

Management is the act of getting people together to accomplish desired goals and objectives using available resources efficiently and effectively.

Answer:

3.21 years

Explanation:

Annual net cash-flow = Operating net income + Depreciation

Annual net cash-flow = $67,000 + $40,000

Annual net cash-flow = $107,000

Payback period = Investment / Annual net cash-flow

Payback period = $343,000/$107,000

Payback period = 3.205607476635514

Payback period = 3.21 years.

So, he payback period of the project is closest to 3.21 years.

Answer:

Toàn cầu hóa tiếp thị là một thuật ngữ tổng hợp kết hợp việc xúc tiến và bán hàng hóa và dịch vụ trong một nền kinh tế toàn cầu ngày càng phụ thuộc lẫn nhau và hội nhập. Nó làm cho các công ty không quốc tịch, không tường thành, với Internet trở thành một công cụ tiếp thị và văn hóa không thể thiếu.

Toàn cầu hóa sản xuất là sự hợp nhất các hoạt động kinh tế của các đơn vị tư bản trên phạm vi thế giới. Sản phẩm cuối cùng có thể được lắp ráp từ nhiều đơn vị riêng lẻ, được sản xuất ở một số lượng lớn các quốc gia khác nhau và có thể được sản xuất linh hoạt để đáp ứng nhu cầu thay đổi và để lấp đầy các ngóc ngách thị trường cá nhân.

Explanation:

Answer:

Toàn cầu hóa quá trình sản xuất là quá trình cung ứng hàng hóa và dịch vụ từ các nơi trên toàn cầu để khai thác, tận dụng sự khác biệt quốc gia về chi phí và chất lượng của các yếu tố sản xuất. Ví dụ như lao động, năng lượng, đất đai và vốn.

Toàn cầu hóa thị trường là việc thị trường quốc gia riêng biệt và đặc thù đang hội nhập dần hình thành thị trường toàn cầu. Việc dỡ bỏ các rào cản thương mại qua biên giới đã làm cho việc kinh doanh quốc tế ngày càng trở nên dễ dàng.  

Explanation: ...

Answer:

The explanation of the subject is described in the following part of the discussion.

Explanation:

Answer: Penguin Catering was using a Concentrated targeting strategy.

An organization that adopts a concentration strategy chooses to focus its marketing efforts on only one very defined and specific market segment. Accordingly, only one marketing mix is developed. For example, the manufacturer of Rolex watches has chosen to concentrate on the luxury segment of the watch market.

Penguin Catering Services was using a concentrated targeting strategy.

A strategy, which is made with consideration of the target or the goals that are needed to be achieved with regard to a particular topic, is known as a targeting strategy.

Concentrated targeting strategy is said to be implied by a firm when there is a focus only over a particular area in the strategy being made.

Hence, option A holds true regarding the targeting strategy.

Learn more about targeting strategy here:

https://brainly.com/question/5360898

#SPJ2

Answer:

Explanation:

As the only operator of this kind in South Africa, the Post Office has the exclusive right to provide delivery services for all letters, postcards, printed matter, small parcels, and other postal articles up to and including 1kg.

PostNet was initially ordered to stop delivering all packages weighing 1kg and less by 17 March 2020. However, it secured an interdict which allowed it to continue to deliver these packages until the full challenge was heard in the Gauteng High Court.

The Post Office, Postnet and the South African Express Parcel Association (SAEPA) are now set to head to court in a move that could have ramifications for the entire courier industry in South Africa.

Icasa spokesperson Paseka Maleka told BusinessDay that the regulator would give its support to the Post Office as it was following the letter of the law, which allowed private couriers to only deliver food items in the 1kg or less category.

“Icasa’s mandate is to implement what the law requires, and we are doing exactly that,” he said.

“There are exemptions that deal with businesses that do not fall under postal services. Uber Eats, Mr Delivery, etc are such businesses. Obviously, one cannot expect Sapo to be delivering pizza to a consumer,” he said.

Answer:

Machine one cost:

= Fixed cost + Variable cost

The Fixed cost is the lease cost and the variable cost is the cost per page copied. The number of pages is 105,000 and the cost per page for machine 1 is $0.030

= 619 + (0.030 * 105,000)

= $3,769 monthly

Machine two cost:

= 675 + (0.028 * 105,000)

= $3,615 monthly

Answer:

Rivercity Coffee Shop

Chad cannot sue Jose.  The $10,000 is paid to Jose is a bribe.  Since a bribe is not legal, it cannot form the basis for an enforceable contract.

Moreover, the offer by Chad is an antitrust and anti-competition consideration that is legally frowned upon. illegal contract

Explanation:

For a contract to be enforceable, it cannot be illegal.  A bribe is illegal.  The basis for the contract is illegal.  Therefore, Chad cannot sue Jose.  Since Jose decided to breach the contract, neither Chad nor Jose is entitled to any compensation.  Jose cannot be held liable for non-performance.

Answer: $1,000

Explanation:

When the coupon rate and the yield to maturity are the same, a bond always trades at par.

In this scenario, the bond coupon is 6% and so is the Yield to maturity. the bond price must therefore be $1,000.

If the yield to maturity was lower than the coupon rate, the bond would have been priced above $1,000 as it would be a premium bond and if the YTM had been higher than the coupon rate, the price would be lower than $1,000 as it would be a discount bond.

Answer:

The convenience yield is always positive or zero

Explanation:

the convenience fields measure the benefit of owning an asset rather than having a forward/futures contract on an asset . For an investment asset it is always zero . For a consumption asset it is greater than or equal to zero.

Answer: large numbers of users, including operational staff

Explanation:

Active Data Warehousing refers to the technical ability that can be used in the capture of transactions when change occurs and then integrating them into the warehouse.

The traditional data warehouses uses on-premise IT resources like software and servers in order to deliver Data Warehouse functions.

The statement that's more descriptive of active data warehouses in contrast with traditional data warehouses is the large numbers of users, including operational staff.

Answer:

.C) large numbers of users, including operational staffs

Explanation:

The traditional Data Warehouse works through the

availability of on-premise IT resources like servers as well as software to carry out Data Warehouse functions. All firms that runs on-premise Data Warehouses needs to manage their infrastructure effectively.

Active Data Warehouse can be regarded as type of ware house that requires technical ability which involves capturing of transactions whenever they change,then integrate them back into the warehouse as well as maintaining batch or scheduled cycle refreshes

It should be noted that in description of

active data warehouses in contrast with traditional data warehouses there is large numbers of users, including operational staffs.

Answer:

I think C.

Explanation:

Please correct me if wrong and if right, give brainliest plz?

Answer:

b. 9.0%.

Explanation:

The computation of the return on the investment is shown below:

Net earning is

= Earning per share × number of shares  - interest paid

= (1.50 × 2) - ($20 × 6%)

= $1.80

Now  the return on the investment is

= Net earning ÷ own investment

= $1.80 ÷ $20 × 100

= 9%

Hence, the return on the investment is 9%