On April 1, 2020, Wildhorse Company assigns $539,700 of its accounts receivable to the Third National Bank as collateral for a $304,400 loan due July 1, 2020. The assignment agreement calls for Wildhorse to continue to collect the receivables. Third National Bank assesses a finance charge of 3% of the accounts receivable, and interest on the loan is 10% (a realistic rate of interest for a note of this type).

Required:
a. Prepare the journal entry for Rasheed's collection of $350,000 of the accounts receivable during the period from April 1, 2014, through June 20, 2020.
b. On July 1, 2020, Rasheed paid Third National all that was due from the loan it secured on April 1, 2020. Prepare the journal entry to record this payment.

Physical flow of units., Equivalent units of production., Costs per equivalent units  are correct.

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It is true that the mining utilities food chemicals primary and fabricated metals machinery computers and electronic products electrical equipment, appliances, and the components transportation equipment.

Mining is the process of taking economically important minerals or other geological materials out of the Earth, typically from an ore body, lode, vein, seam, reef, or placer deposit. The practicality of investing in the machinery, manpower, and energy needed to extract, process, and transport the materials found at the mine to manufacturers who can utilise the material determines whether these deposits can be exploited for the raw materials. Most materials that cannot be grown through agricultural processes or are impractically generated artificially in a lab or factory must be obtained through mining. Extraction of any non-renewable resource, such as oil, gas, or even water, is considered mining in a broader sense. Even after a mine has shut down, mining operations can have a severe impact on the environment.

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Identify the cheap explanations for the downward trend within the divorce rate, beginning in regarding 1980, in keeping with the text.

Explanation(s): -Americans are becoming married later, after they area unit a lot of mature. -Fewer folks are becoming married, thus fewer folks are becoming unmarried .

We additionally assess various explanations for the increase in divorce rates throughout the late nineteenth century, as well as age structure, divorce law, urbanization, economic development, and foreign immigration, and that we realize that solely age structure and urbanization absolutely affected divorce rates at the side of the property acts.

Many studies administrated in Asian nation et al found that the vital causes of divorce rate domestic inharmoniousness, abuse of mate by husband or contrariwise or by their relatives, cruelty (physical or mental), adultery, impotency, barrenness, immoral conduct of the spouse equivalent, illicit relations, alcoholism, etc.

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Since the private equity company is more return-driven than an M&A model, where the acquirer is frequently a strategic buyer, the LBO model is more concentrated on the Internal Rate of Return (IRR) of the deal.

Although it technically may go either way, the LBO will often offer you a lesser valuation. The simplest way to understand about it is that with an LBO, you only evaluate a firm based on its terminal value and do not receive any value from its cash flows between Year 1 and Year Final. A strategy for mergers and acquisitions (M&A) frequently includes a leveraged buyout. In order to assist a corporation diversify its portfolio, they are occasionally utilised to buy the competitors and enter new markets.

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Discovery of user requirements, existing system evaluation, and logical system design are part of the planning phase of the systems development life cycle.

Planning is the process of establishing goals and objectives for a specific time period, generating alternatives for the course of action to be pursued, and ultimately selecting an appropriate action from among the different alternatives.

The first main task of management is regarded as planning. In this role, managers establish the objectives of the company and assign resources to help them be met. Therefore, planning will include outline all upcoming managerial duties.

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Being roommates shen, antonio, and dmitri  should pay as per the percentage use by each of them and split accordingly

A split payment is when the total cost of one transaction is paid for utilising many different payment sources. Typical ones of split payments include a person paying for something with two separate credit cards or a group of diners sharing the bill three main ways at a restaurant. The phrase means that everyone in the group pays their fair part when dining out. Since more people, particularly women, are becoming financially independent and accustomed to paying their restaurant bills, split bills is becoming common among young people. The most popular method of splitting is to divide the bill evenly among all party participants, in which case each person contributes their fair share of the total cost.

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No-par value stock does not have a redeemable price; rather, the price is set by the market price, which is the price investors are willing to pay for the shares. The majority of shares issued today are classified as having no par value or a low par value.

Common stock typically has a par value per share that is relatively low, like $0.10 or $0.01, and that has no bearing on the share's current market value. The legal capital of the common stock is often referred to as the par value.

A stock's par value is the price per share that the firm that issued it assigned, and it is frequently set at a very low number, like one penny. The issuance of a no-par stock has no set minimum value. Both forms are irrelevant to the stock's current market value.

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Top-rated half- and full-day sightseeing trips are available from Portland, OR, through Wildwood Adventures. Attend one of our open tours.

Consequently, a corporation can be described as an incorporated association, which is a legal fiction with limited liability, perpetual succession, a common seal, and a separate legal existence. It also has a capital that is divided into transferable shares.

What among the following is not a characteristic of the management process?

Collaboration is not a quality of management.

The planning, organizing, staffing, directing, and controlling tasks of management are continuously carried out by Suhasini, the general manager of Fabmart.

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Press conferences are public forums where an organization's representative will frequently make a statement and then take questions.

A company or group may organize a press conference in front of journalists to provide important information about themselves, such as the start of a campaign. In this interactive setting, journalists can discover more about your organization and campaign.

Press conferences are held when important news has to be disseminated. They are an essential tool for getting your word out to a larger audience. They need a lot of work, though, so they must be taken seriously. Spreading inaccurate or irrelevant information is worse than sending no message at all.

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In the given case we need to

Determine the percentage of items in each category and the annual dollar value for each category

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If marginal revenue for second unit is $20, then marginal revenue for the third unit is more than $20.

Increasing product sales by one unit results in an increase in total revenue, which is known as marginal revenue, a key notion in microeconomics. Examining the difference between the total advantages a company gained from the quantity of a good or service produced during the previous period and the present period with an additional unit increase in the rate of production is necessary to determine the value of marginal revenue. With marginal cost also being taken into account, marginal revenue is a vital instrument for economic decision-making in the context of a corporation. In a market where there is perfect competition, the extra money made from selling a further unit of a good is equal to the price the company can charge the buyer.

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Balancing quality costs against expected revenue gains has become known as return on quality.

The term "revenue" describes the entire earnings a business makes from its primary activities, such as the sale of goods or services, the rental of real estate, regular payments, the interest on loans, etc.

Sales, or "revenue," does not take into account any costs or expenditures related to running the business. Profit is the amount of revenue that is left over after all costs, obligations, sources of new revenue, and operating costs have been taken into account.

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When Harvey hotels accrues salaries at the end of accounting period its debt to equity ratio increases that is option C is correct.

Debt to equity ratio is referred to as a parameter that is used to compare the liabilities of any company with the equity that the shareholders of the company posses. A higher value of debt to equity ratio implies that the company or the organization is at a higher risk and it is not able to maintain its debt. A lower value of the debt to equity ratio means that whatever debt the company has taken, it is not able to use the debt amount properly and make profits from that amount.

It is necessary to have a balanced value of debt to equity ratio. It is defined as the ratio of the total liabilities to the equity of shareholders. In this case Harvey hotels accrues salaries at the end of accounting period which increases risks that means the value of debt to equity ratio increases.

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Sofia spends all of her income on pizza and gasoline, In this case: Sophia consumes at least some of each good.

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A charitable deduction and the unused spousal exemption equivalent is common to both estate and gift taxes.

A vast piece of land with a single owner is known as an estate, and historically, it has produced income for the owner. A country house, mansion, palace, or castle is an example of a very large property in the UK that historically included dwellings, outbuildings, sustaining agriculture, and forests that surrounded the gardens and grounds. It is the term used today to refer to a manor, but it lacks the manor's former territorial authority. Prior to the 1870s, large estates, which frequently included several thousand acres and typically consisted of multiple farms leased to tenants, provided food for the grand house from its own home farm and a kitchen garden. Large rural estates, however, lost their social and economic significance as a result of the agricultural crisis that began in the 1870s and the loss of servants.

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A requirement is a statement of what system must do or characteristics the system must have.

Why are the requirements important?

A requirement is a declaration of the functions or qualities that the system must possess. The International Institute of Business Analysis (IIBA) defines a "requirement" as a condition or capability needed by a stakeholder to resolve an issue or accomplish a goal, whereas a "need" is a high-level illustration of the requirement needed.

The objective or goal is the need. They lay the groundwork for product's vision, scope, budget, and timeline, and they must ultimately focus on the end product's performance and quality. One of the most crucial elements of requirement management is the ability to trace requirements. It is also sometimes known as center of requirement management.

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In order to evaluate the performance of a value-oriented portfolio, one would compare the return on such a portfolio with that of a benchmark portfolio that has value-style.

A portfolio is a collection of financial investments such as stocks, bonds, commodities, cash, and cash equivalents, including closed-end funds and exchange traded funds (ETFs). Most people think that the foundation of a portfolio is made up of stocks, bonds, and cash.

Written and visual summaries of the key projects and works that you have overseen or worked on should be included in your portfolio. A description of your abilities, the approaches you've taken, the results of your work, any pertinent conclusions you've drawn, and/or lessons you've learned should also be included.

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The correct answer is (b) i.e. resource limited scheduling. Resource-limited planning is associate approach that considers the supply of resources once setting the beginning and end dates for a project.

Limited resource scheduling will cut back delays and make sure that your comes end on time. The goal of this planning technique is that it helps you develop the shortest schedule along with your resource constraints.

Basically resource planning refers to the set of actions and methodology utilized by organizations to expeditiously assign the resources they need to jobs, tasks or comes they have to finish, and schedule begin and finish dates for every task or project supported resource accessibility.

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Answer:

B

Explanation:

The requests which require data mining techniques rather than traditional database techniques are: identify items that tend to be purchased by common shoppers; and, identify any correlation between time-of-day and items purchased. The correct answers are option 2 and 3.

Data mining is the process of analyzing dense volumes of data to explore patterns, find trends, and gain insight into how that data can be used. Data miners can then use those findings to make decisions or predict an outcome.

Data mining techniques include Classification, Clustering, Regression, Association rules, Outer detection, Sequential Patterns, and Prediction. Classification data mining techniques involve analyzing the various attributes associated with different types of data.

Once organizations identify the main characteristics of these data types, organizations can categorize or classify related data. Data mining technique helps organizations to get knowledge-based information.

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To maximize market share, a firm may use market penetration pricing, which is based on the theory that as sales volume increases, unit costs will decrease. Therefore, the option A holds true.

The practice of penetration pricing is an intelligent pricing strategy granted by the firm in order to gain a larger share in the market by offering the goods and services at lower prices, wherein the sales volume increases exponentially, and the unit cost also decreases. Thus, it helps in increasing the market share of the firm in the economy.

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The degree to which individuals accept economic and social disparities in income, prestige, and well-being as natural and normal is referred to as "power distance."

Power distance- This is how individuals of a society engage with one another on a hierarchical scale. While a High Power Distance culture shows tremendous deference to people in positions of authority, a Low Power Distance culture emphasises treating everyone equally.

The concept of "power gap" refers to how well less powerful members of institutions and groups, such as families, tolerate and accept unequal power distribution. From the perspectives of both the followers and the leaders—the latter of whom are in positions of authority—this element is evaluated.

Power distance has an impact on organizational structures, the degree of centralization, and the decision-making procedures (Hofstede, 2001). How employees view their relationship to power can have an impact on their attitudes and behavior in the workplace.

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This announcement is false.

Potential Investments capability a possible funding which We are thinking about making to a Borrower the key statistics and data on which are proven on every Lender's Dashboard and on which each Lender can also put up a Bid.

Showing income data or the results of market research that exhibit demand for your product or service can assist exhibit your business's boom potential. Many traders will be specifically fascinated in seeing documentation of month-over-month or even week-over-week income growth.

Investors (aka shareholders) are really an example of stakeholders. Investors have a economic stake in the company. When they purchase fairness in a company, they choose to see the firm's management make the most of it (meaning a excessive return on equity). Investors play a key role in business.

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Pursuant to the collection of email addresses by the California Board of Accountancy from renewing license applicants, the true statement include the following: A. The email address is not considered a public record.

In Medicine and Computer technology, PII is an abbreviation for personally identifiable information and it can be defined as any type of information that can be used by individuals or business organizations (companies) on its own or with other relevant data, so as to identify an individual.

This ultimately implies that, all personally identifiable information (PII) connotes the privacy of an individual and as such, they are under the control of individuals with the exclusive right on whether or not to be disclosed to others such as the following;

According to section 5009.5 of the California Board of Accountancy, the email addresses obtained from license applicants are confidential and as such, they are not considered to be a public record.

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Yes, it is feasible since there are various situations in which a point might be situated on the contract curve while inside an edge worth box for the two parties.

In an Edgeworth Box diagram, the crossing point of two offer curves denotes a practical allocation that maximises utility at the same price ratio. It won't always be a straight path, though. There is no single contract curve, for instance, because with perfect replacements the indifference curves are straight lines, making every point a point of tangency between indifference curves (the whole box represents the contract "area") Mary would be delighted if you gave her both; if the apple and candy form an orderly row, her ideal distribution would be (M, M). The next allocation she would want to get is (M, D); she would receive the new apples, and Donald would receive the new candy.

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The payout ratio for 2022 is 23.8% and the return on common stockholders' equity is 15.1%. The payout ratio for 2021 is 18.3% and the return on common stockholders' equity is 18.2%.

To calculate the payout ratio, we need to divide the dividends paid to common stockholders by the net income. For 2022, the payout ratio is:

(490 / 2,057) * 100 = 23.8%

For 2021, the payout ratio is:

(395 / 2,156) * 100 = 18.3%

To calculate the return on common stockholders' equity, we need to divide the net income by the average common stockholders' equity. For 2022, the return on common stockholders' equity is:

(2,057 / 13,663) * 100 = 15.1%

For 2021, the return on common stockholders' equity is:

(2,156 / 11,884) * 100 = 18.2%

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Biddle and Hamermesh (1990) to study the trade-off between time spent sleeping Using the data in Biddle and Hamermesh (1990), the estimated equation

The following model is a condensed version of the multiple regression model used by Biddle and Hamermesh (1990) to examine other factors impacting sleep as well as the trade-off between time spent working and sleeping: $$text sleep =beta 0+beta 1 text +beta 2 e d  3 a g e+u$$, where educ and age are measured in years and  (total work) is measured in minutes per week. (Also see Computer Exercise $mathrmC3$ in Chapter $2.$) i. If adults sacrifice sleep for work, what does $beta 1 represent? $ ii. What indications do you anticipate for beta versions 2 and 3? iii. The approximated equation is $$beginaligned widehat using the data from SLEEP75. text while sleeping Age &=3,638.25-.148 Text Work -11.13 Text Education +2.20 Text Totwrk

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When the state of Worldova allows change and becomes an exporter of silk, residents of Worldova who produce silk turn out to be higher off, residents of Worldova who purchase silk turn out to be worse off, and the financial well-being of Worldova rises.

India exports  uncooked silk, herbal silk yarn, fabric & made-ups, ready made garments, silk waste and hand loom products of silk. During 2021-22, the country's silk and silk merchandise exports have been valued at US$ 248.56 million.

As is often known, the top exporter of Raw Silk is China, whose export has a worth of $315M and represents the 88% of the international exportation. China is observed through Italy ($18.3M), Malaysia ($12M), Romania ($7.09M) and Germany ($3.32M).

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Units completed and transferred to finished goods units in ending work in process inventory.

In Step 4, expenses are assigned to completed units that are transferred to finished goods and units in ending work-in-process inventories using the EUP from Step 2 and the cost per EUP from Step 3. The list of process costs includes: Physical flow of units, equivalent units of production, costs for individual departments, costs per equivalent unit, expenses incurred during the time, and allocation of total costs to units worked on during the period are only a few examples. The process cost summary provides the physical flow of units, equivalent units of production for the department, costs per equivalent unit for direct materials and conversion costs, and displays how total costs were allocated among the units completed during the period. A raw materials inventory account is debited when materials are purchased. Direct materials are separately gathered in a Work in Process Inventory as they are distributed to processes.

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Shaggy has committed an Acts Discreditable since he used the CPA credential during a period when his license was not current and thus he was not a CPA.

Additionally, for up to two years after becoming a lone practitioner, a partner or shareholder who survives the passing away or withdrawal of all other partners or shareholders may continue to practice under the name that includes the names of previous partners or shareholders.

(2) Eugene is permitted to phone his previous clients and advise them of his departure in accordance with AICPA guidelines. Regarding sharing such information, there are no limits.

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