Dawls Corporation reported stockholders' equity on December 31 of the prior year as follows:

Common stock, $5 par value, 1,000,000 shares
authorized 500,000 shares issued $2,500,000
Contributed capital In excess of par, common stock 1,000,000
Retained earnings 3,000,000

The following selected transactions occurred during the current year.

Feb. 15 The board of directors declared a 5% stock dividend to stockholders of record on March 1, payable March 20. The stock was selling for $8 per share.
March 9 Distributed the stock dividend.
May 1 A cash dividend of $.30 per share was declared by the board of directors to stockholders of record on May 20, payable June 1.
June 1 Paid the cash dividend.
Aug. 20 The board decided to split the stock 4-for-1, effective on September 1.
Sept. 1 Stock split 4-for-1.
Dec. 31 Earned a net income of $800,000 for the current year.

Required:
Prepare a statement of retained earnings as of December 31 of the current year.

Answers

Answer 1

Answer:

Dawls Corporation

A Statement of Retained Earnings as of December 31 of the current year:

Retained earnings, Jan. 1        $3,000,000

Current year's net income           800,000

Stock dividend                              (125,000)

Cash dividend                               (157,500)

Retained earnings, Dec. 31      $3,517,500

Explanation:

a) Data and Calculations:

Common stock, $5 par value, 1,000,000 shares

authorized 500,000 shares issued                           $2,500,000

Contributed capital In excess of par, common stock  1,000,000

Retained earnings                                                        3,000,000

Total equity                                                                $6,500,000

b) Analysis:

Feb. 15 Stock Dividends $125,000 (25,000 * $5) 25,000 shares(500,000 * 5%)

May 1 Cash Dividends $157,500 (525,000 * $0.30)

 Dec. 31 Net income $800,000

c) Statement of Stockholders' Equity as of December 31

Common stock, $1.25 par value, 4,000,000 shares

authorized 2,100,000 shares issued                          $2,625,000

Contributed capital In excess of par, common stock   1,000,000

Retained earnings                                                           3,517,500

Total equity                                                                   $7,142,500

Answer 2

In finance, equity involves the purchase of assets that may or may not be associated with loans or other liabilities. For accounting reasons, equity is calculated by subtracting liabilities from the amount of property.

Dawls Corporation

A Statement of Retained Earnings as of December 31 of the current year:

Retained earnings, Jan. 1        $3,000,000

Current year's net income           800,000

Stock dividend                              (125,000)

Cash dividend                               (157,500)

Retained earnings, Dec. 31      $3,517,500

Working Notes:

a) Data and Calculations:

Common stock, $5 par value, 1,000,000 shares

authorized 500,000 shares issued                           $2,500,000

Contributed capital In excess of par, common stock  1,000,000

Retained earnings                                                        3,000,000

Total equity                                                                $6,500,000

b) Analysis:

Feb. 15 Stock Dividends $125,000[tex](25,000 \times \$5)[/tex] 25,000 shares[tex](500,000 \times5\%)[/tex]

May 1 Cash Dividends $157,500 [tex](525,000 \times \$0.30)[/tex]

 Dec. 31 Net income $800,000

c) Statement of Stockholders' Equity as of December 31

Common stock, $1.25 par value, 4,000,000 shares

authorized 2,100,000 shares issued                          $2,625,000

Contributed capital In excess of par, common stock   1,000,000

Retained earnings                                                           3,517,500

Total equity                                                                   $7,142,500

To know more about the calculation of the equity, refer to the link below:

https://brainly.com/question/16986414


Related Questions

Assume that Jones Co. will need to purchase 100,000 Singapore dollars (S$) in 180 days. Today's spot rate of the S$ is $.50, and the 180-day forward rate is $.53. A call option on S$ exists, with an exercise price of $.52, a premium of $.02, and a 180-day expiration date. A put option on S$ exists, with an exercise price of $.51, a premium of $.02, and a 180-day expiration date. Jones has developed the following probability distribution for the spot rate in 180 days:

Possible Spot Rate in 90 Days Probability
$.48 10%
$.53 60%
$.55 30%

The probability that the forward hedge will result in a higher payment than the options hedge is ____

Answers

Answer:

10%

Explanation:

Based on the information given we were told that the Possible Spot Rate in 90 Days is $.48 while the Probability is 10% which means that the Probability that call option won't be exercised is 10% which will inturn enables Jones to pay the amount of $48,000($.48*$100,000) reason been that it is much lower than the amount of $53,000($.53*$100,000) that was paid been with the forward hedge.

Therefore The probability that the forward hedge will result in a higher payment than the options hedge is 10%

For journal entries in this assignment, enter AR for Accounts Receivable, ADA for Allowance for Doubtful Accounts, BAD for Bad Debt Expense, REV for Sales Revenue, and CASH for Cash. Please be careful as you type, because Blackboard is not forgiving! Enter all numeric answers in whole dollars but without a $.
Priestly Inc. records sales on account of $120,000 during the month of June. The company estimates bad debt expense as of 3% of credit sales.
A. Show the journal entry for the June sales on account (enter account name from the choices in the general instructions above, and then the amount).
o Debit: [a] [b]
o Credit: [c] [d]
B. Show the journal entry for June's bad debt expense.
o Debit: [e] [f]
o Credit: [g] [h]
C. Assuming Priestly's opening balance of Accounts Receivable on June 1 was $0, what is its balance of net Accounts Receivable after the two entries above?
Just before closing its books on June 30, Priestly learns that one of its customers, the McKay Company, has run into financial difficultly and cannot pay an invoice totaling $2,300. Priestly decides to write off McKay's account.
i. Show the journal entry for the write-off.
o Debit: [j] [k]
o Credit: [U] [m]
ii. What is Priestly's balance of net Accounts Receivable after the write-off? [
On July 15, Priestly is pleasantly surprised to receive a check for $1,200 from McKay with a note saying the remainder of the balance due will be sent in two weeks.
A. Show the journal entry to reinstate the account for which payment has been received.
o Debit: [o] [p]
o Credit: [q] [r]
B. Show the journal entry to record McKay's payment of $1,200.
o Debit: [s] [t]
o Credit: [u] [v]
C. What is Priestly's balance of net Accounts Receivable after the entries pertaining to Mckay?

Answers

Answer:

Priestly Inc.

A. Debit AR 120,000

Credit REV 120,000

To record the sales on account for June.

B. Debit BAD 3,600

Credit ADA 3,600

To record the bad debts expense for the month.

C. The balance of net Accounts Receivable after the two entries above is $116,400

D. Debit ADA 2,300

Credit AR 2,300

To write-off McKay's account.

E. Priestly's balance of net Accounts Receivable after the write-off is $$114,100.

F. Debit AR 1,200

Credit ADA 1,200

To reinstate a previously written-off amount from McKay's account.

G. Debit CASH 1,200

Credit AR 1,200

To record the receipt from McKay on account.

H.  Priestly's balance of net Accounts Receivable after the entries pertaining to McKay is $114,100.

Explanation:

Data and Analysis:

A. Accounts receivable $120,000 Sales revenue $120,000

B. Bad Debts Expense $3,600 Allowance for Doubtful Accounts $3,600

C. Allowance for Doubtful Accounts $2,300 Accounts Receivable $2,300

D. Accounts Receivable $1,200 Allowance for Doubtful Accounts $1,200

E. Cash $1,200 Accounts Receivable $1,200

T-account:

Accounts Receivable

Account Titles                     Debit        Credit     Balance

A. Sales revenue         $120,000                     $120,000

B. Allowance for Doubtful Accounts $3,600     116,400

C. Allowance for Doubtful Accounts $2,300     114,100

D. Allowance for

Doubtful Accounts           1,200                        115,300

E. Cash                              1,200                         114,100

IKEA has essentially changed the way people shop for furniture. Discuss the pros and cons of this strategy, especially as the company plans to continue to expand in places like Asia and India.

Answers

Answer:

um

Explanation:

Pro: they can make more of those pop up rooms so more customers know what this certain item can look like displayed
(And I don’t know a con, sorry)

The master budget at Western Company last period called for sales of 225,000 units at $9 each. The costs were estimated to be $3.75 variable per unit and $225,000 fixed. During the period, actual production and actual sales were 230,000 units. The selling price was $9.10 per unit. Variable costs were $4.50 per unit. Actual fixed costs were $225,000. Required: Prepare a sales activity variance analysis

Answers

Answer:

Sales volume variance $26,250 Favorable

Explanation:

The sales volume variance is calculated as the difference between the budgeted and the actual sales volume multiplied by he standard contribution per unit

                                                                       Units

Budgeted sales units                                 225,000

Actual sales units                                       230,000

Sales volume                                              5,000 favorable

Standard contribution(9-3.75)                   × $5.25

Sales volume variance                            $ 26,250

Sales volume variance                        $26,250 Favorable

Note standard contribution = standard selling price - standard variable cost

Crystal Displays Inc. recently began production of a new product, flat panel displays, which required the investment of $1,500,000 in assets. The costs of producing and selling 5,000 units of flat panel displays are estimated as follows:

Variable costs per unit:
Fixed costs:

Direct materials $120
Factory overhead $250,000
Direct labor 30
Selling and administrative expenses 150,000
Factory overhead 50
Selling and administrative expenses 35
Total variable cost per unit $235

Crystal Displays Inc. is currently considering establishing a selling price for flat panel displays. The president of Crystal Displays has decided to use the cost-plus approach to product pricing and has indicated that the displays must earn a 15% return on invested assets.

Required:
Determine the amount of desired profit from the production and sale of flat panel displays.

Answers

Answer:

Crystal Displays Inc.

The amount of desired profit from the production and sale of the flat panel displays is:

= $225,000

Explanation:

a) Data and Calculations:

Investment in assets = $1,500,000

Production and sales units = 5,000

Cost of production and sales:

Variable costs per unit:

Direct materials                    $120  

Direct labor                              30

Factory overhead                    50

Selling and

administrative expenses        35

Total variable cost per unit $235

Fixed costs:

Factory overhead                             $250,000

Selling and administrative expenses 150,000

Total fixed costs                              $400,000

Total production costs:

Variable production costs =  $1,000,000 (5,000 * $200)

Fixed factory overhead             250,000

Total production costs          $1,250,000

Total selling and administrative expenses:

Variable selling and admin.     $175,000

Fixed selling and admin.            150,000

Total selling and admin. exp. $325,000

Total costs of production and sales = $1,575,000

Target return on invested assets =         225,000 ($1,500,000 * 15%)

Total expected sales revenue =          $1,800,000

Price per unit = $360 ($1,800,000/5,000)

Asset turnover ratio Financial statement data for years ended December 31, 20Y3 and 20Y2, for Edison Company follow: 20Y3 20Y2 Sales $2,385,000 $2,015,500 Total assets: Beginning of year 770,000 620,000 End of year 820,000 770,000 a. Determine the asset turnover ratio for 20Y3 and 20Y2. Round answers to one decimal place. 20Y3 20Y2 Asset turnover fill in the blank 1 fill in the blank 2 b. Is the change in the asset turnover ratio from 20Y2 to 20Y3 favorable or unfavorable

Answers

Answer:

a. Asset Turnover 20Y3

= Sales / Average assets

= 2,385,000 / [ (770,000 + 820,000) / 2]

= 2,385,000 / 795,000

= 3.0

Asset Turnover 20Y2

= 2,015,500 / [ (620,000 + 770,000) / 2]

= 2,015,500 / 695,000

= 2.9

b. The change is Favorable because it means that the assets are bringing in more sales per dollar value of assets to the company.

what are the financial resources of netflix​

Answers

Netflix Inc. (NFLX) is a media company that offers consumers the ability to buy movie and TV entertainment services. Though the company has since adapted to a largely subscription-based model allowing customers to watch streaming television and movies online, Netflix still offers its original DVD service. Since the fourth quarter 2019, Netflix operates as a single business segment, no longer reporting across domestic streaming, international streaming, and domestic DVD segments.1     In recent years, competition in the streaming media business has grown fierce, with companies including The Walt Disney Co. (DIS), Amazon.com Inc. (AMZN), and Apple Inc. (AAPL) launching services to rival Netflix.on:

Red Rock Bakery purchases land, building, and equipment for a single purchase price of $440,000. However, the estimated fair values of the land, building, and equipment are $189,000, $297,000, and $54,000, respectively, for a total estimated fair value of $540,000. Required: Determine the amounts Red Rock should record in the separate accounts for the land, the building, and the equipment.

Answers

Answer and Explanation:

The computation of the amount that recorded in each separate account is shown below:

Asset  Estimated fair value   Allocated %   Purchase price Recorded amount

Land    $189,000                        0.35              $440,000            $154,000

Building   $297,000                   0.55              $440,000            $242,000

Equipment  $54,000                  0.10               $440,000            $44,000

Total        $540,000                    100

Pet business examples

Answers

veterinarian is one example

Hello mate... here's the answer.,...

Answer:

*There are many pet business examples but the few I know are these:- *pet sitting,pet walking , training the dog,pet bakery if u like my answer thank them....

On October 1, 2018, Taylor signed a one-year contract to provide handyman services on an as-needed basis to King Associates, with the contract to start immediately. King agreed to pay Taylor $4,800 for the one-year period. Taylor is confident that King will pay that amount, but payment is not scheduled to occur until 2019. Taylor should recognize revenue in 2018 in the amount of Group of answer choices

Answers

Answer:

$1,200

Explanation:

Calculation to determine what Taylor should recognize as revenue in 2018

Recognized Revenue =($4,800 × 3/12 of the contract duration)

Recognized Revenue =$1,200

Therefore Taylor should recognize revenue in 2018 in the amount of $1,200

On December 31, Jarden Co.'s Allowance for Doubtful Accounts has an unadjusted credit balance of $14,000. Jarden prepares a schedule of its December 31 accounts receivable by age.

Accounts Receivable Age of Accounts Receivable Expected Percent Uncollectible
$840,000 Not yet due 1.25%
336,000 1 to 30 days past due 2.00
67,200 31 to 60 days past due 6.50
33,600 61 to 90 days past due 32.75
13,440 Over 90 days past due 68.00

Required:
Prepare the adjusting entry to record bad debts expense.

Answers

Answer:

Jarden Co

Adjusting Entry

December 31:

Debit Bad Debts Expense $27,731

Credit Allowance for Doubtful Accounts $27,731

To record bad debts expense.

Explanation:

a) Data and Calculations:

Allowance for Doubtful Accounts, unadjusted credit balance = $14,000

Accounts      Age of Accounts    Expected %     Uncollectible

Receivable       Receivable          Uncollectible      Allowance

$840,000    Not yet due                          1.25%   $10,500 ($840,000*1.25%)

336,000      1 to 30 days past due          2.00         6,720 ($336,000*2%)

67,200        31 to 60 days past due        6.50         4,368 ($67,200*6.5%)

33,600        61 to 90 days past due      32.75        11,004 ($33,600*32.75%)

13,440         Over 90 days past due      68.00         9,139 ($13,440*68%)

$1,290,240                                                             $41,731

T-account:

Allowance for Doubtful Accounts

Account Titles               Debit      Credit

Beginning balance                     $14,000

Bad Debts Expense                      27,731

Ending balance         $41,731

After graduation, you decide to go into a partnership in an office supply store that has existed for a number of years. Walking through the store and stockrooms, you find a great discrepancy in service levels. Some spaces and bins for items are completely empty; others have supplies that are covered with dust and have obviously been there a long time. You decide to take on the project of establishing consistent levels of inventory to meet customer demands. Most of your supplies are purchased from just a few distributors that call on your store once every two weeks. You choose, as your first item for study, computer printer paper. You examine the sales records and purchase orders and find that demand for the past 12 months was 5,000 boxes. Using your calculator you sample some days' demands and estimate that the standard deviation of daily demand is 10 boxes. You also search out these figures:

Cost per box of paper: $11.
Desired service probability: 98 percent.
Store is open every day.
Salesperson visits every two weeks.
Delivery time following visit is three days.

Using your procedure, how many boxes of paper would be ordered if, on the day the salesperson calls, 60 boxes are on hand?

Answers

Answer:

257 boxes

Explanation:

The computation is given below;

Daily Demand would be

= 5000 ÷ 365

Standard Deviation = 10 boxes

Lead Time = 2 Weeks + 3 Days = 17 Days

Service Level = 0.98

Reorder Point = avg(d) × LT + z ×  σd × sqrt(LT)

= 5000 ÷ 365 × 17 + 2.05 × 10 × 170.5

= 317

So, the number of boxes should be ordered is  

= 317 - 60

= 257 boxes

The type of legal system and the level of corruption in a country have been found to be: significant determinants of the rate of economic growth in a country. important topics for political discussion, but not economic explanations of growth. unrelated to the rate of economic growth in a country. important variables explaining the Golden Rule level of capital

Answers

Answer:

significant determinants of the rate of economic growth in a country.

Explanation:

A legal system can be defined as the system of principles, regulations and rules established by legislature, that is adopted in a community, society or country to regulate the actions of its citizens, members or employees.

Thus, it is a tool used by the judiciary, lawyers, individuals, organizations, and even government to ensure everybody is well behaved, non-criminal and civil in their actions. Therefore, a legal system creates the foundation for ethical behavior.

In circumstances where there are aberration, the legal system enforces an appropriate law as a punishment and penalty for wrongdoings or misdeeds.

Hence, the type of legal system and the level of corruption in a country have been found to be significant determinants of the rate of economic growth in a country because if the level of corruption is high and the legal system isn't functional by appropriately sentencing corrupt individuals or officials in a country, the economy of such a country would be impacted negatively.


Which of the following reflect the balances of prepayment accounts prior to adjustment?

Answers

Answer:

The answer is Balance sheet accounts are overstated and income statement accounts are understated.

Explanation:

One of the benefits of time management is that it takes away all of your leisure time.
True or false?

Answers

Answer:

false po ate or kuya

Answer:

false

Explanation:

Time management taking away free time isn't a plus, and that's not what it's supposed to do in the first place

f r e e
p o i n t s . y o u r we l c o m e

Answers

Answer:

THANKSSSSSSSSSSSSSSSSSSS SO MUCH

have a good day :)

Explanation:

Answer:

Tysm sista!!!

[tex] \infty \infty \infty \infty \infty \infty [/tex]

Assume the following: The standard price per pound is $2.00. The standard quantity of pounds allowed per unit of finished goods is 4 pounds. The actual quantity of materials purchased and used in production is 50,000 pounds. The actual purchase price per pound of materials was $2.25. The company produced 13,000 units of finished goods during the period. What is the materials spending variance

Answers

Answer:

Direct material price variance= $12,500 unfavorable

Explanation:

Giving the following formula:

The standard price per pound is $2.00.

The actual quantity of materials purchased and used in production is 50,000 pounds.

The actual purchase price per pound of materials was $2.25.

To calculate the direct material price (spending) variance, we need to use the following formula:

Direct material price variance= (standard price - actual price)*actual quantity

Direct material price variance= (2 - 2.25)*50,000

Direct material price variance= $12,500 unfavorable

A local jacket distributor expects to sell 9,000 black fleece jackets in a year. Assume that EOQ model assumptions are valid. Each jacket costs $50, ordering cost is $100 per order, and holding cost is 1 dollar per jacket per month. What is the annual inventory cost (excluding purchasing cost) if 500 jackets are ordered at a time

Answers

Answer: $4,800

Explanation:

First find the Annual holding cost:

= Average inventory * Cost of holding a unit

= 500/2 * 1 * 12 months

= $3,000

Then find the Annual ordering cost:

= Expected units to be sold/ Units ordered * Ordering cost

= 9,000/500 * 100

= $1,800

Annual Inventory cost = Annual holding cost + Annual ordering cost

= 3,000 + 1,800

= $4,800

g It is claimed that 1800 gallons of water are needed to produce one pound of beef, i.e., to grow the crops that feed the cattle and to provide the animals with drinking water. This water _______. Group of answer choices is permanently removed from the water cycle remains in the water cycle, but is forever polluted and thus no longer available for potable water usage remains in the water cycle and can be cleaned for future water usages None of these

Answers

Answer: remains in the water cycle and can be cleaned for future water usages.

Explanation:

Water never really leaves the earth as it just renters the water cycle where it can be cleaned and used fir future demand.

The water that was used to water the plants, will be lost to the atmosphere through evapotranspiration where it will condense and fall back as rain eventually.

The water the cattle drank will come back into the water cycle as urine and sweat where it can then be cleaned and used again for future demand. For instance, we are still drinking water that was drunk by dinosaurs.

Under the retrospective approach to accounting for changes in accounting principles, Multiple select question. prior years' financial statements are revised to reflect the impact of the new accounting principle change. a journal entry is made to adjust asset accounts to what their balances would have been had the new method been used in the current year forward. a journal entry is made to adjust all balance sheets accounts to what they would have been if the new method had always been used. only the current year and future financial statements are revised to reflect the impact of the accounting principle change. a journal is made to adjust the firm's Retained earnings balance to reflect the cumulative effect of the accounting principle change.

Answers

Answer:

Under the retrospective approach to accounting for changes in accounting principles,

a journal is made to adjust the firm's Retained earnings balance to reflect the cumulative effect of the accounting principle change.

Explanation:

A change in an accounting principle refers to a change in the accounting method.  An example is using a different depreciation method (straight-line instead of double-declining method) or switching between Weighted-Average to LIFO inventory valuation method.  Where there is a change in accounting principle, the change is applied retrospectively to the earliest period when financial statements are presented.  The purpose is to ensure that the comparative financial statements reflect the new application of the accounting principle just as the current financial statements do.  However, this cannot be done if it were impractical.

Required information Use the following information for the Exercises below. Skip to question [The following information applies to the questions displayed below.] Hudson Co. reports the contribution margin income statement for 2019. HUDSON CO. Contribution Margin Income Statement For Year Ended December 31, 2019 Sales (10,300 units at $375 each) $ 3,862,500 Variable costs (10,300 units at $300 each) 3,090,000 Contribution margin 772,500 Fixed costs 600,000 Pretax income $ 172,500 Exercise 18-16 Break-even LO P2 1. Compute Hudson Co.'s break-even point in units. 2. Compute Hudson Co.'s break-ev

Answers

Answer:

See

Explanation:

1. Break even point in units

= Fixed cost / Selling price per unit - Variable cost per unit

Given that

Fixed cost = $600,000

Selling price per unit = $375

Variable cost per unit = $300

Break even point in units = $600,000 / ($375 - $300)

= $600,000 / $75

= 8,000 units

2. Break even in sales

= Fixed cost / Selling price unit - Variable cost per unit × Selling price per unit.

=[ $600,000 / ($375 - $300) ] × $375

= 8,000 × $375

= $3,000,000

The December Customer Survey indicates how customers perceived the products in the segment. The survey evaluates the product against the buying criteria. Zero indicates the product met none of the criteria as of December 31, however it had a higher score earlier in the year. Which of the following conditions does not contribute to a perfect score of 100 for a product?
1) Product was priced at the bottom of the range.
2) Product was perfectly positioned (because the segment moves each month, this can occur only once each year).
3) Product had 100% Awareness and 100% Accessibility.
4) All of these are required for a 100 customer satisfaction.

Answers

Answer:

2) Product was perfectly positioned (because the segment moves each month, this can occur only once each year).

Explanation:

The following conditions that contribute 100 as a perfect score is

a. The product should be priced at the bottom range

b. The product contains 100% awareness & 100% accessibility

c. The customer satisfaction needed 100

But the product that is perfect positioned so the same would not be contributed as 100%

Since ages & distance from the ideal spots varies so the score varies month to months

Three months ago, CSG stock was selling for $44.25 a share. At that time, you purchased three put options on the stock with a strike price of $45 per share and an option price of $1.75 per share. The option expires today when the value of the stock is $42.50 per share. What is your net profit or loss on this investment

Answers

Answer:

$225

Explanation:

Calculation to determine your net profit or loss on this investment

Using this formula

Net profit or Loss= (Strike price - Value of stock at expiration - Premium paid) x 3 x 100

Let plug in the formula

Net profit or Loss= ($ 45 - $ 42.50 - ß) x 300

Net profit or Loss= $ 225

Therefore your net profit on this investment is $225

The nations of Grapefruit Land and Peachland produce grapefruits and peaches. In Grapefruit And, there are 650,000 hours of labor available in a month, and it takes 2 hours of labor to produce a barrel of grapefruits, and 4 hours of labor to produce a crate of peaches. In Peachland, there are 350,000 hours of labor available in a month, and it takes 1 hour of labor to produce a barrel of grapefruits and 2 hours of labor to produce a crate of peaches.

Required:
a. Which country has an absolute advantage in each good?
b. What is the opportunity cost of a crate of peaches in Grapefruitland?
c. What is the opportunity cost of a crate of peaches in Peachland?
d. Which country has a comparative advantage in each good?

Answers

Answer:

Peachland has absolute advantage in the production of grape fruis and peaches

grapefruits = 2

peaches  = 0.5

Peachland

grapefruits = 2

peaches  = 0.5

None of the countries have a comparative adantage in the production of either goods

Explanation:

g On January 1, Garcia Supply leased a truck for a three-year period, at which time possession of the truck will revert back to the lessor. Annual lease payments are $10,500 due on December 31 of each year, calculated by the lessor using a 4% discount rate. Negotiations led to Garcia guaranteeing a $27,400 residual value at the end of the lease term. Garcia estimates that the residual value after four years will be $26,300. (FV of $1, PV of $1, FVA of $1, PVA of $1, FVAD of $1 and PVAD of $1) (Use appropriate factor(s) from the tables provided.) What is the amount to be added to the right-of-use asset and lease liability under the residual value guarantee

Answers

Answer:

The amount to be added to the right-of-use asset and lease liability under the residual value guarantee is $904.12.

Explanation:

Guaranteed residual value = $27,400

Estimated residual value = $26,300

Difference in residual value = Guaranteed residual value - Estimated residual value = $27,400 - $26,300 = $1,100

Present value of difference in residual value = Difference in residual value / (100% + Discount rate)^Number of years = $1,100 / (100% + 4%)^5 = $904.12

Therefore, the amount to be added to the right-of-use asset and lease liability under the residual value guarantee is $904.12 which is the present value of difference in residual value.

Plum Corporation will begin operations on January 1. Earnings for the next five years are projected to be relatively stable at about $80,000 per year. The shareholders of Plum are in the 33% tax bracket. With the given scenarios, pick the best choice and explain why.
A. Assume that Plum will reinvest its after-tax earnings in the growth of the company, should Plum Corp operate as a C Corporation or an S Corporation?
B. Assume that Plum will distribute its after-tax earnings each year to its shareholders. Should Plum operate as a C corporation or an S Corporation?

Answers

Answer:

Plum Corporation

The best choice is:

B. Assume that Plum will distribute its after-tax earnings each year to its shareholders. Should Plum operate as a C corporation or an S Corporation?

Explanation:

a) Tax is the greatest difference existing between a C corporation and an S corporation.  With a C corporation, the earnings are taxed twice.  When the C corporation earns income, it is taxed as a corporation.  When it distributes the after-tax earnings, the owners are taxed again in income tax.  This does not happen with an S corporation.  The S corporation does not pay corporate tax, instead, its owners pay their individual income taxes because the corporation's incomes are passed through the members.

Mr. Jernigan owns a piece of land on which he grows corn. Corn production annually requires ​$ in​ seed, ​$ in​ fertilizer, and ​$ in pesticides. Mr. Jernigan uses his own labor to grow the corn and therefore hires no workers. If Mr. Jernigan did not use his time to grow​ corn, he would instead be able to sell​ insurance, earning ​$ per year. Suppose another farmer has just offered to pay Mr. Jernigan rent of ​$ per year for use of the land. If Mr. Jernigan refuses to rent the land to another​ farmer, then what will be his accounting costs from farming corn himself on his​ land? What will be his economic​ costs?

Answers

Answer:

$21,000

$55,000

Explanation:

Here is the complete question :

Mr. Jernigan owns a piece of land on which he grows corn. Corn production annually requires $6,000 in seed, $9,000 in fertilizer, and $6,000 in pesticides. Me. Jernigan uses his own labor to grow the corn and therefore hires no workers. If Mr. Jernigan did not use his time to grow corn, he would instead be able to sell insurance, earning $35,000 per year.

Suppose another farmer has just offered to pay Mr Jernigan rent of $20,000 per year for use of this land.

If Mr. Jernigan refuses to rent the land to another farmer, then what will be his accounting costs from farming corn himself on this land? What will be his economic costs?

Accounting cost or explicit cost includes the amount expended in running the business. Accounting cost is used in calculating accounting profit. They include :

cost of the seed cost of fertilizer cost of pesticides

Accounting cost =  $6,000 +  $9,000+  $6,000 =  $21,000

Economic cost or implicit cost is the cost of the next best option forgone when one alternative is chosen over other alternatives. Economic costs and accounting cost is used in calculating economic profit. Economic cost include :

amount he would have earned selling issuance amount he would have earned if he rented out the land

Economic cost =  $35,000 +  $20,000 = $55,000

how do occupancy rate and potential gross rate relate​

Answers

Explanation:

Occupancy rate is the ratio of rented or used space to the total amount of available space.

The potential gross rate is the total rental income a property can produce if all units were fully leased and rented at market rents with a zero vacancy rate.

They relate through that they both allow for renting?

In a small, closed economy, national income (GDP) is $400.00 million for the current year. Individuals have spent $150.00 million on the consumption of goods and services. They have paid a total of $200.00 million in taxes, and the government has spent $150.00 million on goods and services this year. Use this information and the national income identity to answer the questions. How much is spent on investment in this economy

Answers

Answer: $100 million

Explanation:

National Income (GDP) for a close nation is calculated as:

= Consumption + Investment + Government spending

Making investment the subject would give us:

Investment = GDP - Consumption - Government spending

= 400 - 150 - 150

= $100 million

At the beginning of the month, the Forming Department of Martin Manufacturing had 29,000 units in inventory, 40% complete as to materials, and 15% complete as to conversion. During the month the department started 98,000 units and transferred 100,000 units to the next manufacturing department. At the end of the month, the department had 27,000 units in inventory, 90% complete as to materials and 60% complete as to conversion. How many units did the Forming Department start and complete in the current month

Answers

Answer:

71,000 units.

Explanation:

Units started and completed = Units Completed - Units in Opening Inventory

therefore

Units started and completed = 100,000 units - 29,000 units = 71,000 units

thus,

Units started and completed  in the current month for the Forming Department is 71,000 units.

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