As a long-term investment at the beginning of the 2018 fiscal year, Florists International purchased 25% of Nursery Supplies Inc.'s 16 million shares for $59 million. The fair value and book value of the shares were the same at that time. During the year, Nursery Supplies earned net income of $36 million and distributed cash dividends of $2.25 per share. At the end of the year, the fair value of the shares is $55 million.

Required:
a. Prepare the appropriate journal entries from the purchase through the end of the year.
b. Record the investment revenue in Nursery Supplies shares
c. Record the cash dividends received from Nursery Supplies shares

Answers

Answer 1

Answer: Please find answers in explanation column

Explanation:

To record investment  in Nursery Supplies

Account title and explanation                                Debit                 Credit

Investment in Nursery supplies common stock    $59 million

 Cash                                                                                                 $59 million

2. To record share in  net income by Nursery supplies

Account title and explanation                                Debit                 Credit

Investment in Nursery supplies common share   $9 million

Investment Revenue                                                                       $9 million

Calculation

25% x net income of $36 million   =$9 million

3.To record share in dividends received from Nursery Supplies

Account title and explanation                     Debit                       Credit

 Cash                                                             $9 million  

Investment in Nursery supplies common share                            $9 million

Calculation

16 million shares  x 25% x $2.25per share=$9 million  


Related Questions

Knight forward, a division of King Corp., has a net operating income of $60,000 and average operating assets of $300,000. The minimum required rate of return for the company is 15%. If the manager of the Knight forward division is evaluated based on residual income, will she want to make an investment of $100,000 that would generate additional net operating income of $14,000 per year

Required:
What is the division’s ROI?

Answers

Answer:

20% and no

Explanation:

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

= Net operating income ÷ average operating assets

= $60,000 ÷ $300,000

= 20%

Now based on the investment and extra net operating income

The return on the investment is

= Net operating income ÷ average operating assets

= ($60,000 + $14,000) ÷ ($300,000 - $100,000)

= $74,000÷ $400,000

= 18.5%

Since this ROI would be less than the above ROI so the investment should not be made

Match the items with the appropriate definitions. Items which are not definitions will be used.
Barter Double coincidence of wants Money
Answer Bank
paper bills and coins
a situation where two individuals each want some good or service that the other can provide
trading one good for another without the use of money
whatever serves society in three functions: medium of exchange, store of value, and unit of account
an event that occurs in conjunction with an unrelated event
a situation in which money is used to facilitate economic transactions

Answers

Answer:

Double coincidence of wants - a situation where two individuals each want some good or service that the other can provide

Double coincidence of wants occurs when in a transaction between two or more individuals, each want to obtain the good or service that the other is offering.

Barter - trading one good for another without the use of money

In barter, people trade a good or service for another good or service, without the use of money as medium of exchange. An example of barter is trading a cow for a sheep.

Money - whatever serves society in three functions: medium of exchange, store of value, and unit of account

Money is any good that serves the three purposes of money, store of value to serve as a medium to save or to accumulate wealth, medium of exchange to trade goods and services, and unit of account to measure the value of goods and services under a common guide.

The Baldwin Company has just purchased $40,900,000 of plant and equipment that has an estimated useful life of 15 years. Suppose at the end of 15 years this plant and equipment can be salvaged for $4,090,000 (1/10th of its original cost). What will be the book value of this purchase (excluding all other Plant and Equipment) after its first year of use

Answers

Answer:

$38,446,000

Explanation:

Straight line method charges a fixed amount of depreciation for the period the asset is in  used in the business

Depreciation expense = (Cost - Residual Value) ÷ Estimated useful life

therefore,

Depreciation expense = $2,454,000

Book Value = Cost - Accumulated Depreciation

therefore for first year,

Book Value = $40,900,000 - $2,454,000 = $38,446,000

Conclusion

The book value of this purchase (excluding all other Plant and Equipment) after its first year of use is $38,446,000

During a time of inflation, what happens to the value of the dollar?

Answers

Answer:

The impact inflation has on the time value of money is that it decreases the value of a dollar over time. ... Inflation increases the price of goods and services over time, effectively decreasing the number of goods and services you can buy with a dollar in the future as opposed to a dollar today.

Explanation:

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At the end of a fiscal period, expense accounts are closed through

Answers

Answer:

see the explanation

Explanation:

The temporary accounts get closed at the end of an accounting year. Temporary accounts include all of the income statement accounts (revenues, expenses, gains, losses), the sole proprietor's drawing account, the income summary account, and any other account that is used for keeping a tally of the current year amounts.

Sunrise, Inc., has no debt outstanding and a total market value of $245,000. Earnings before interest and taxes, EBIT, are projected to be $19,000 if economic conditions are normal. If there is strong expansion in the economy, then EBIT will be 25 percent higher. If there is a recession, then EBIT will be 40 percent lower. The company is considering a $58,800 debt issue with an interest rate of 8 percent. The proceeds will be used to repurchase shares of stock. There are currently 5,000 shares outstanding. Ignore taxes for this problem. Assume the stock price is constant under all scenarios.

Required:
a. Calculate earnings per share, EPS, under each of the three economic scenarios before any debt is issued. Also calculate the percentage changes in EPS when the economy expands or enters a recession.
b. Repeat part (a) assuming that the company goes through with recapitalization. What do you observe?

Answers

Answer:

Sunrise, Inc.

a. Earnings per share (EPS) under the three economic scenarios before debt is issued:

Scenarios       EBIT      EPS                                  Percentage Changes

Normal       $19,000  $3.80 ($19,000/5,000)

Expansion $23,750  $4.75 ($23,750/5,000)    25% ($0.95/$3.80 * 100)

Recession  $11,400  $2.28 ($11,400/5,000)      40% ($1.52/$3.80 * 100)

b. After capitalization, Earnings per share (EPS) under the three economic scenarios:

Repurchase of stock = $58,800/$49 = 1,200 shares

Outstanding shares = 3,800 (5,000 - 1,200)

Interest expense = $4,700 approx.

Net Income (taxes ignored) = $14,300

Scenarios                   Net income                

Normal                       $14,300 ($19,000 - $4,700 Interest)    

Strong Expansion     $17,875 ($14,300 * 1.25)

Recession                 $8,580 ($14,300 * 0.60)

Scenarios  Net income      EPS                           Percentage Changes

Normal       $14,300     $3.76 ($14,300/3,800)

Expansion  $17,875     $4.70 ($17,875/3,800)    25% ($0.94/$3.76 * 100)

Recession  $8,580     $2.25 ($8,580/3,800)     40% ($1.51/$3.76 * 100)

Observation:

The EPS changed under each scenario when the debt was issued, but the percentage changes remained similar to the changes before the debt issue.   This can be attributed to the change in the outstanding shares from 5,000 to 3,800.  With the debt issue, the EBIT is not used in the calculations but the income after taxes.

Explanation:

a) Data and Calculations:

Total market value = $245,000

Outstanding shares = 5,000

Market price per share = $49 ($245,000/5,000)

EBIT (Earnings before interest and taxes) = $19,000 (normal economic condition)

Scenarios                   EBIT                

Normal                       $19,000    

Strong Expansion     $23,750 ($19,000 * 1.25)

Recession                 $11,400 ($19,000 * 0.60)

Debit issue = $58,800

Interest rate of debt = 8%

Money serves three functions in the economy: medium of exchange, unit of account, and store of value. Which of the following statements describes how inflation affects the ability of money to serve as a unit of account? Check all that apply. Inflation causes menu costs. Inflation erodes money's purchasing power. In some countries with hyperinflation, prices are posted in terms of U.S. dollars rather than the local currency, even though the local currency is still used to purchase the good.

Answers

Answer:

Inflation causes menu costs.

In some countries with hyperinflation, prices are posted in terms of U.S. dollars rather than the local currency, even though the local currency is still used to purchase the good.

Explanation:

The inflation that cause menu cost and the hyperinflation would be treated as a unit of account because for menu cost, the seller have to change the cost because of changing in the price

On the other hand, because of the difference in the currencies, inflation would create a problem for measuring the currency units

And, the left one would be represent the store of value as the value of the money would be decrease when the inflation rate is increased

Money has three functions unit if accounts, storm of values and a medium of exchange. Modern economies use flat money that is not a community nor backed by the economy.

The inflation depicts the rise in procs and services and is a reason of the produces of goods and services in the economy. Inflation affects money by reducing the purchasing power of clients.

Hence the option B is correct.

Learn more about the serves three functions in the economy: medium of exchange.

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Misterio Company uses a standard costing system. During the past quarter, the following variances were computed:
Variable overhead efficiency variance $ 24,000 U
Direct labor efficiency variance 120,000 U
Direct labor rate variance 10,400 U
Misterio applies variable overhead using a standard rate of $2 per direct labor hour allowed. Two direct labor hours are allowed per unit produced. (Only one type of product is manufactured.) During the quarter, Misterio used 30 percent more direct labor hours than should have been used.
Required:
1. What were the actual direct labor hours worked? The total hours allowed?
2. What is the standard hourly rate for direct labor? The actual hourly rate?
3. How many actual units were produced?

Answers

Answer:

1. Total hours allowed = 40,000

  Actual direct labour hours worked = 52,000.

2. Standard hourly rate = $10

   Actual rate = $10.2

3. Actual output= 20,000 units

Explanation:

The variable overhead efficiency variance in hours= variable overhead efficiency variance in Dollar/Variable overhead standard rate

= $24,000/$2= 12,000 hours unfavorable

Let the actual hours be V

Let the standard hours for the actual output achieved be = V

The actual hours worked = 130% of the standard hours allowed

Actual hours =130% × V = 1.3V

1.3V - V= 12,000

V=12000/0.3=40,000

Total hours allowed = 40,000

Actual labour hours= 130%× 40,000=52,000

Total hours allowed = 40,000

Actual direct labour hours worked = 52,000.

Standard labour rate =

Labour effciency variance in Dollar /Labour efficiency variance in hours

= 120,000/12,000=$10

Standard hourly rate = $10

Rate variance = (Actual rate - standard rate)× Actual hours

Let the actual rate be = Y

      10,400   = ( Y - 10) × 52,000

10,400= 52000Y- 520,000

Y= (520,000 + 10,400)/52,000=10.2

Actual rate = $10.2

Standard labour hours for actual output = Actual output × standard hours

Let the actual output be = m

40,000 = m × 2

m= 40,000/2= 20,000 units

Actual output= 20,000 units

Suppose you invest $20,000 by purchasing 200 shares of Abbott Labs (ABT) at $50 per share, 200 shares of Lowes Companies, Inc. (LOW) at $30 per share, and 100 shares of Ball Corporation (BLL) at $40 per share. Suppose over the next year Ball Corporation has a return of 12.5%, Lowes Companies has a return of 20%, and Abbott Labs has a return of -10%. The return on your portfolio over the year is:

Answers

Answer:

Portfolio return = 0.035 or 3.5%

Explanation:

The portfolio return is a function of the weighted average of individual stocks' returns that form up the portfolio. The formula to calculate the portfolio return is as follows,

Portfolio return = wA * rA  +  wB * rB  +  ...  +  wN * rN

Where,

w represents the weight of each stock in the portfolior represents the return of each stock

First we need to calculate the investment of each stock,

Abbott = 200 * 50 = $10000

Lowes = 200 * 30 = $6000

Ball = 100 * 40 = $4000

Portfolio return = (10000 / 20000) * -0.10  +  (6000/20000) * 0.20  +  

(4000/20000) * 0.125

Portfolio return = 0.035 or 3.5%

Budget philosophies There are several important philosophies regarding budget balances. One way in which they differ is in terms of the time span over which the budget should be balanced. Another difference among budget philosophies involves whether the budget balance is as important as other economic goals. Which of the following budget philosophies advocates keeping the budget in balance every year, except during wartime?
Functional finance
Annually balanced budget
Cyclically balanced budget
A major problem with the implementation of this philosophy is that it:________
Magnifies business cycle fluctuations
Can allow the national debt to burgeon with chronic deficits
Relies upon government officials to budget for surpluses during boom times in order to cover deficits during recessions

Answers

Answer:

functional finance

Can allow the national debt to burgeon with chronic deficits

Explanation:

Functional finance is a theory developed by Abba P. Lerne during the World War II. It encourages the government's intervention in the economy to achieve its goals and reduce economic insecurity. It is the current budget philosophy in the US

Advantage

It allows the government to stabilise the economy using fiscal policy

Disadvantage

it encourages deficit spending and this can increase the debt of a country

Annually balanced budget is a budget where at the end of every year, revenue must equal expenditure. this type of budget can magnify the business cycle.

A Cyclically balanced budget is when in a recession, the government makes use of expansionary fiscal policy and in a boom, the government makes use of a contractionary fiscal policy to stabilise the economy


A distinguishing characteristic of a telecommuter is that these workers?​

Answers

Answer:

Generally work evenings instead of days. Work from the office on some days, and from home on other days. Send their work electronically to a central office.

Ahnberg Corporation had 580,000 shares of common stock issued and outstanding at January 1. No common shares were issued during the year, but on January 1, Ahnberg issued 200,000 shares of convertible preferred stock. The preferred shares are convertible into 400,000 shares of common stock. During the year Ahnberg paid $120,000 cash dividends on the preferred stock. Net income was $1,222,000.

Required:
What were Ahnberg's basic and diluted earnings per share for the year?

Answers

Answer:

basic earnings per share = $1.90

diluted earnings per share = $1.25

Explanation:

Basic Earnings per share = Earnings attributable to holders of Common Stock ÷ Weighted Average Number of Common Stocks Outstanding.

where,

Earnings attributable to holders of Common Stock = $1,222,000 - $120,000 = $1,102,000

and

Weighted Average Number of Common Stocks Outstanding = 580,000 shares

therefore,

Basic Earnings per share = $1.90

Diluted  Earnings per share = Adjusted Earnings attributable to holders of Common Stock ÷ Adjusted Weighted Average Number of Common Stocks Outstanding.

where,

Adjusted Earnings attributable to holders of Common Stock = $1,222,000

and

Weighted Average Number of Common Stocks Outstanding = 580,000 + 400,000 = 980,000 shares

therefore,

Diluted Earnings per share = $1.25

Time, energy, and money are examples of:
-unlimited resources.

-limited resources.

-flexible resources

-fixed resources

Answers

Answer:

Flexible resources

Explanation:

Flexible resources are defined as those that can be utilised under different categories of resource groups.

They are able to serve multiple functions.

For example money can be used for different activities like production of goods, training of staff, purchase of raw materials, and so on.

Time can be allocated to different endeavours.

Same applies to energy. It can be focused on pursuing various objectives

Recently, the management of Carrefour reviewed its situation under conditions of stagnant growth and increasing competition from international rivals like Wal-Mart, Tesco, etc. A team of consultants has been hired to evaluate the retail giant’s performance. As one of case team members, what metrics would you use to evaluate Carrefour’s performance?

Answers

Answer:

Market Dominance.

Explanation:

I believe that the best metric to evaluate in such a situation would be Market Dominance. In other words, the percentage of dominance that Carrefour has in its own market, in comparison to the rest of the competition such as Wal-Mart and Tesco. This would allow management to see if they have lost, maintained, or gained market dominance in this period of time which will in term give them an idea of their performance within the market and whether or not they should be worried about the competition.

After a meeting, the Federal Open Market Committee (FOMC) decides that the state of the economy warrants actions to increase real interest rates. a. As a result of the increase in real interest rates, consumption, investment, government spending, and net exports will all . b. With the increase in real interest rates, output will , inflation will , and unemployment will . c. Each of the following situations would cause the FOMC to consider increasing rates except one. The exception is a negative output gap and low inflation. high inflation and a large positive output gap. a large positive output gap. high inflation.

Answers

Answer: See explanation

Explanation:

a. As a result of the increase in real interest rates, consumption, investment, government spending, and net exports will all (decrease).

When there is a rise in the interest rate, the coat if borrowing will increase as well, therefore, this will lead to the reduction in investment and consumption and there's also a reduction in the net exports.

b. With the increase in real interest rates, output will (decrease), inflation will (decrease) and unemployment will .(increase).

When the real interest rate increase, the output will reduce as well as inflation since there'll be reduction in demand for goods and services and hence unemployment rises.

c. The situation that can lead the FOMC to consider increasing rates include

• high inflation and a large positive output gap.

• a large positive output gap.

• high inflation

Therefore, the exception will be a negative output gap and low inflation.

ABC Company holds a well-diversified portfolio in the amount of $90,000 that has an expected return of 11.0% and a beta of 1.28. It is buying 1,000 shares of DEF Company stock at $10 a share and adding them to its portfolio. DEF Company has an expected return of 13.0% and a beta of 1.50. Currently, the risk free rate is 2.5%, and the stock market return is 8.06%.
What will the beta on the portfolio be after the purchase of the Syngine stock?
a. 1.17
b. 1.29
c. 1.36
d. 1.42
e. 1.23

Answers

The Correct Answer Is E. 1.23

Which Finance career involves the stock market?

Financial and Investment Planning

Insurance Services

Business Financial Management

Banking and Related Services

Answers

Answer:

Financial and investment planning

The finance career that involves looking into the stock market is Financial and Investment Planning.

What does financial investment and planning entail?

Those who are involved in financial planning and investment have the goal of analyzing investments such that they can make returns for their clients.

One way they do this is by analyzing the stock market as this provides a way to make returns based on the movement of stock prices.

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Miller, Inc. has 5,000 shares of 6%, $400 par value, cumulative preferred stock and 100,000 shares of $4 par value common stock outstanding. There were no dividends declared in 2015. The board of directors declared and paid dividends of $200,000 each in 2016 and 2017. What is the amount of dividends received by the common stockholders in 2017

Answers

Answer:

$40,000

Explanation:

Calculation to determine the amount of dividends received by the common stockholders in 2017

First step is to calculate the preferred stock

Preferred stock=(5,000 shares*$400)*6%

Preferred stock=$2,000,000*6%

Preferred stock=$120,000

Now let calculate the amount of dividends received by the common stockholders in 2017

Dividend Received=($200,000-$120,000)/2

Dividend Received=$80,000/2

Dividend Received=$40,000

Therefore the amount of dividends received by the common stockholders in 2017 will be$40,000

Consider the following multiple regression models (a) to (d) below. DFemme = 1 if the individual is a female, and is zero otherwise; DMale is a binary variable which takes on the value one if the individual is male, and is zero otherwise; DMarried is a binary variable which is unity for married individuals and is zero otherwise, and DSingle is (1-DMarried). Regressing weekly earnings (Earn) on a set of explanatory variables.

Required:
Did you experience perfect multicollinearity in the following cases unless?

Answers

Answer:

The answer is "Option C"

Explanation:

Please find the complete question in the attachment file.

In this question except for choice c, all are incorrect which can be defined as follows:

It is inappropriate because when Dfemme and Dmale are paired together, it will core product multicollinearity. It's inaccurate because the sum of Dmarried and Dsingle equals 1 but produces ideal multicollinearity. It's also inaccurate since Dmarried and Dsingle, as well as Dfemme and Dmale, will all add up to one.

According to the video, what must Police Patrol Officers be able to do in life-threatening situations? Select all that apply. Stay calm. Provide medical care. Rescue victims. Think clearly. Make good judgments. Identify criminals.

Answers

Answer:

ade

Explanation:

Police Patrol Officers must be able to do the following in life-threatening situations: Stay calm; Think clearly and Make good judgments. Thus option (a), (d) and (e) are correct.

Who are Police Patrol Officers?

Police patrol officers are law enforcement officers who are responsible for maintaining public safety and order by patrolling designated areas, responding to emergency calls, and enforcing laws and ordinances.

Their duties may include conducting routine patrols, responding to emergencies, investigating accidents and crimes, making arrests, issuing citations, and testifying in court.

Stay calm; Think clearly and Make good judgments are the action which the  Police Patrol Officers must must take in life-threatening situations. Therefore, option (a), (d) and (e) are correct.

Learn more about Police Patrol Officers here:

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Marigold Corp. issued at a premium of $10500 a $192000 bond issue convertible into 4700 shares of common stock (par value $20). At the time of the conversion, the unamortized premium is $4000, the market value of the bonds is $212000, and the stock is quoted on the market at $60 per share. If the bonds are converted into common, what is the amount of paid-in capital in excess of par to be recorded on the conversion of the bonds

Answers

Answer: $102000

Explanation:

The following can be deduced fkem the question:

Face value of bonds = $192000

Unamortized Premium = $4000

Conversion of Equity Shares = 4700 x $20 = $94000

Paid in Capital in Excess of Par = $192000 + $4000 - $94000

= $102000

Splish Corporation has retained earnings of $721,100 at January 1, 2020. Net income during 2020 was $1,562,700, and cash dividends declared and paid during 2020 totaled $79,000. Prepare a retained earnings statement for the year ended December 31, 2020. Assume an error was discovered: land costing $86,370 (net of tax) was charged to maintenance and repairs expense in 2019. (List items that increase retained earnings first.)

Answers

Answer and Explanation:

The preparation of the retained earnings statement is presented below:

Opening retained earning balance $721,100

Add: prior period adjustment $86,370

Add: net income $1,562,700

Less: dividend paid $79,000

Ending retained earnings $2,291,170

The above items would be added and deducted that increase and decrease the retained earnings balance

Florida Seaside Oil Exploration Company is deciding whether to drill for oil off the northeast coast of Florida. The company estimates that the project would cost $4.24 million today. The firm estimates that once drilled, the oil will generate positive cash flows of $2.12 million a year at the end of each of the next four years. While the company is fairly confident about its cash flow forecast, it recognizes that if it waits two years, it would have more information about the local geology as well as the price of oil. Florida Seaside estimates that if it waits two years, the project would cost $4.59 million. Moreover, if it waits two years, there is a 85% chance that the cash flows would be $2.306 million a year for four years, and there is a 15% chance that the cash flows will be $0.705 million a year for four years. Assume that all cash flows are discounted at a 8% WACC. Will the company delay the project and wait until they have more information

Answers

Answer:

The company will invest now and not delay

Explanation:

In order to determine the better option, we have to determine the Net present value of each of the option.

Net present value is the present value of after-tax cash flows from an investment less the amount invested.  

NPV can be calculated using a financial calculator

The option with the higher NPV would be chosen  

First option

Cash flow in year 0 = $-4.24 million

Cash flow in year 1 = $2.12 million

Cash flow in year 2 = $2.12 million

Cash flow in year 3 = $2.12 million

Cash flow in year 4 = $2.12 million

I = 8%

NPV = 2.78 million

Second option

NPV of the cash flow with $2.306 million a year for four years

Cash flow in year 0 = 0

Cash flow in year 1 = 0  

Cash flow in year 2 = $-4.59 million.

Cash flow in year 3 = $2.306

Cash flow in year 4 = $2.306 million

Cash flow in year 5 = $2.306 million

Cash flow in year 6 = $2.306 million

I = 8

NPV = $2.61 million

NPV when cash flows would be $0.705 million

Cash flow in year 0 = 0

Cash flow in year 1 = 0

Cash flow in year 2 = $-4.59 million.

Cash flow in year 3 = $0.705 million

Cash flow in year 4 = $0.705 million

Cash flow in year 5 = $0.705 million

Cash flow in year 6 = $0.705 million

I = 8 %

NPV = -1.93 million

NPV of the second option = (0.85 x $2.61 million) + (0.15 x 0) = $2.22 million

The NPV when cash flows would be $0.705 million is zero because the NPV is negative and thus would not be undertaken.

The company will invest now and not delay because the NPV of not waiting is greater than the NPV of delaying

To find the NPV using a financial calculator:

1. Input the cash flow values by pressing the CF button. After inputting the value, press enter and the arrow facing a downward direction.

2. after inputting all the cash flows, press the NPV button, input the value for I, press enter and the arrow facing a downward direction.  

3. Press compute  

Leaders at ElectroExpo Inc. want to develop a results-oriented organizational culture. To do this, they devise a new system to maintain project logs in order to record any lags in project execution. They also encourage their employees to work on every alternate Saturday of a month in order to increase productivity in exchange for additional compensation. However, the leaders face stiff resistance from the employees because they are not comfortable with this change. In this case, which of the following steps should the leaders take?

a. The leaders should take legal actions against the employees who oppose the change or who instigate other employees to resist the change.
b. The leaders should find ways to enable the employees to see the value in changes that are needed for the organization to succeed.
c. The leaders should promise to fulfill all the demands of the employees and empower them to make important business decisions.
d. The leaders should lay off the employees who are resisting the changes in the organization.

Answers

Answer: b. The leaders should find ways to enable the employees to see the value in changes that are needed for the organization to succeed

Explanation:

With regards to the information given in the question, the best option will be for the leaders to find ways to enable the employees to see the value in changes that are needed for the organization to succeed.

In every organization, communication is key between the management and the employees. In this case, the leaders should inform the employees about the reason that they are taking the decision and how the decision will have an impact on the organization.

Taking legal steps against the employees or laying them off isn't the right thing to do. The employees should be made to see the value in the changes to be made.

Therefore, the correct option is B.

On January 1, 20Y2, Hebron Company issued a $175,000, five-year, 8% installment note to Ventsam Bank. The note requires annual payments of $43,830, beginning on December 31, 20Y2. Journalize the entries to record the following:

20Y2 Jan. 1. Issued the note for cash at its face amount.
Dec. 31. Paid the annual payment on the note, which consisted of interest of $14,000 and principal of $29,830.
20Y5 Dec. 31. Paid the annual payment on the note, included $6,253 of interest. The remainder of the payment reduced the principal balance on the note.

Answers

Answer:

Hebron Company

Journal Entries:

Jan. 1, 20Y2:

Debit Cash $175,000

Credit 8% Note Payable (Ventsam Bank) $175,000

To record the issuance of the note.

Dec. 31, 20Y2:

Debit 8% Note Payable (Ventsam Bank) $29,830

Debit Interest Expense $14,000

Credit Cash $43,830

To record the first payment of the note with interest.

Dec. 31, 20Y5:

Debit 8% Note Payable (Ventsam Bank) $29,830

Debit Interest Expense $6,253

Credit Cash $36,083

To record the fourth payment of the note with interest.

Explanation:

a) Data and Analysis:

Jan. 1, 20Y2: Cash $175,000 8% Note Payable (Ventsam Bank) $175,000

Dec. 31, 20Y2: 8% Note Payable (Ventsam Bank) $29,830 Interest Expense $14,000 Cash $43,830

Dec. 31, 20Y5: 8% Note Payable (Ventsam Bank) $29,830 Interest Expense $6,253 Cash $36,083

In 2020 Ryce contributes non depreciable property with an adjusted basis of $101,600 and a fair market value of $152,400 to the Montgomery Partnership in exchange for a one-half interest in profits and capital. In the next tax year, when the property's fair market value is $162,560, the partnership distributes the property to Jarvis, the other one-half partner. Jarvis's basis in the partnership interest was $162,560 immediately before the distribution. Which partner must recognize the built-in gain, what is the amount recognized, and what is the effect on that partner's basis in the partnership interest

Answers

Answer:

A. Ryce

B.$50,800

C. Increase

Explanation:

Based on the information given the partner that must recognize the built­in gain is RYCE

B. Calculation to determine the amount recognized

Using this formula

Amount recognized=Fair market value-Adjusted basis

Let plug in the formula

Amount recognized=$152,400-$101,600

Amount recognized=$50,800

Therefore the amount recognized is $50,800

C. Based on the information given the effect on that partner's basis in the partnership interest is that the basis amount in the partnership interest would be INCREASED by the amount of gain that was recognized or Realized.

Jeremy and Alyssa Johnson have been married for five years and do not have any children. Jeremy was married previously and has one child from the prior marriage. He is self-employed and operates his own computer repair store. For the first two months of the year, Alyssa worked for Office Depot as an employee. In March, Alyssa accepted a new job with Super Toys Inc. (ST), where she worked for the remainder of the year. This year, the Johnsons received $274,000 of gross income.
Expenses associated with Jeremy’s store include $44,750 in salary (and employment taxes) to employees, $50,700 of supplies, and $19,900 in rent and other administrative expenses.
As a salesperson, Alyssa incurred $2,190 in travel expenses related to her employment that were not reimbursed by her employer.
The Johnsons own a piece of raw land held as an investment. They paid $690 of real property taxes on the property and they incurred $295 of expenses in travel costs to see the property and to evaluate other similar potential investment properties.
The Johnsons own a rental home. They incurred $8,690 of expenses associated with the property.
Jeremy paid $4,690 for health insurance coverage for himself (not through an exchange). Alyssa was covered by health plans provided by her employer, but Jeremy is not eligible for the plan until next year.
Jeremy paid $2,690 in self-employment taxes ($1,345 represents the employer portion of the self-employment taxes).
Jeremy paid $5,380 in alimony and $3,285 in child support from his prior marriage (divorced in 2010).
The Johnsons donated $2,190 to their favorite charity.
Determine the Johnson's AGI given the above information:

Answers

Answer: $138545

Explanation:

Given the above information, Johnson's AGI is calculated below:

Gross income = $274000

Less: Business expenses = $44750 + $50700 + $19900 = $115350

Less: Rental expenses = $8690

Less: Self employed health insurance = $4690

Less: Self employed taxes = $1345

Less: Alimony = $5380

AGI = $138545

Identify the type of bond based on each description given below:

a. These bonds are collateralized securities with first claims in the event of bankruptcy.
b. These bonds are not backed by any physical collateral.
c. They are backed by the reputation and creditworthiness of the issuing company.
d. These bonds are considered the riskiest of all corporate bonds and thus offer the highest interest rates.

Answers

Answer:

a. These bonds are collateralized securities with first claims in the event of bankruptcy. SENIOR MORTGAGE BONDS.

A senior mortgage bond is one whose collateral is one or more properties. Mortgage bonds generally have priority over other types of bonds and a senior mortgage bond has priority over other mortgage bonds.

b. These bonds are not backed by any physical collateral.  They are backed by the reputation and creditworthiness of the issuing company. DEBENTURES

Debentures have no physical collateral backing them and are only back by the reputation of the company. This therefore makes them a bit high risk and so their rates are higher.

d. These bonds are considered the riskiest of all corporate bonds and thus offer the highest interest rates. SUBORDINATED DEBENTURES.

Debentures have higher than normal rates so subordinated debentures will be quite risky. They command the highest rates as a result because in the event of a default, their claim on assets is last.

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Answers

Answer:

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Explanation:

The awnser to your question is meme

Warrants exercisable at $15 each to obtain 81000 shares of common stock were outstanding during a period when the average market price of the common stock was $20. Application of the treasury stock method for the assumed exercise of these warrants in computing diluted earnings per share will increase the weighted average number of outstanding shares by:_________

a. 20250.
b. 81000.
c. 27000.
d. 60750.

Answers

Answer:

a. 20250

Explanation:

Calculation to determine diluted earnings per share will increase the weighted average number of outstanding shares

Diluted earnings per share=[$81,000- (81,000 × $15) ÷ $20 ]

Diluted earnings per share=[$81,000-($1,215,000÷$20)]

Diluted earnings per share=$81,000-$60,750

Diluted earnings per share=$20,250.

Therefore in computing diluted earnings per share will increase the weighted average number of outstanding shares by:$20,250

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