On the first day of 2021, Paccar had 100,000 shares of common stock outstanding. The following transactions occurred during 2021: March 1: Reacquired 2,000 shares, accounted for as treasury stock. September 30: Sold all the treasury shares. December 1: Sold 11,000 new shares for cash. December 31: Reported a net income of $287,750. Required: Calculate Paccar's basic earnings per share for the year ended December 31,

Answers

Answer 1

Answer:

Paccar

Earnings per share for the year ended December 31

= $2.59

Explanation:

a) Data and Calculations:

January 1, 2021:

Outstanding shares of common stock = 100,000

During 2021:

March 1 Treasury stock 2,000 shares

September 30 Treasury stock (2,000) shares

December 1  Issue of 11,000 new shares

December 31: Outstanding shares of common stock = 111,000

Reported net income = $287,750

Earnings per share for the year ended December 31 = Net income/Outstanding shares of common stock

= $287,750/111,000

= $2.59


Related Questions

Kirkland Company combines its operating expenses for budget purposes in a selling and administrative expense budget. For the first 6 months of 2017, the following data are available.
1. Sales: 20,000 units quarter 1; 22,000 units quarter 2.
2. Variable costs per dollar of sales: sales commissions 5%, delivery expense 2%, and advertising 3%.
3. Fixed costs per quarter: sales salaries $10,700, office salaries $6,480, depreciation $4,520, insurance $1,990, utilities $900, and repairs expense $650.
4. Unit selling price: $25.
Prepare a selling and administrative expense budget by quarters for the first 6 months of 2017.

Answers

Answer:

Budgeted Selling and Administrative Expense are:

Quarter 1 = $75,240

Quarter 2 = $80,240

Six Months = $155,480

Explanation:

Note: See the attached excel file for the selling and administrative expense budget by quarters for the first 6 months of 2017.

In the attached excel file, the following calculations is done:

Quarter 1 sales revenue = Quarter 1 units * Unit selling price = 20,000 * $25 = $500,000

Quarter 2 sales revenue = Quarter 2 units * Unit selling price = 22,000 * $25 = $550,000

From the attached excel file, Budgeted Selling and Administrative Expense are:

Quarter 1 = $75,240

Quarter 2 = $80,240

Six Months = $155,480

The Chicken Union has experienced bad debt losses of 5% of credit sales in prior periods. At the end of the year, the balance of Accounts Receivable is $124,000 and the Allowance for Doubtful Accounts has an unadjusted credit balance of $1,700. Net credit sales during the year were $198,000. Using the percentage of credit sales method, what is the estimated Bad Debt Expense for the year

Answers

Answer:

$9,900

Explanation:

With regards to the above, the percentage of credit sales method estimates bad debt expense by multiplying historical percentage of bad debt losses by the current period's credit sales.

Bad debt expense = Net credit sales × Bad debt loss rate

Bad debt expense = $198,000 × 0.05

Bad debt expense = $9,900

Therefore, estimated bad debt expense for the year is $9,900

You need to earn 6% annul real rate of return and, in addition, you need to keep up with the annual inflation rate. Exactly 4 years ago, the expected inflation rate was 2% per year. At that time, you decided to invest in a 7-year annuity with $20,000 deposited at the end of each year. Now, right after you made the 4th deposit, the expected annual inflation rate for the next 3 years is 3% per year. To keep your investment goal of 6% real annual return and keeping up with the new inflation rate, how much more each year for the last 3 years you will need to deposit in addition to the $20,000 per year to reach that goal?

Answers

Answer:

"4,000" is the appropriate option.

Explanation:

Given:

Real interest rate,

= 6%

Inflation rate,

= 2%

Annual deposit,

= $20,000

Now,

The nominal interest rate will be:

= [tex]Real \ interest \ rate+Inflation \ rate[/tex]

= [tex]6+2[/tex]

= [tex]8[/tex] (%)

As per the annual deposit, I was making,

= [tex]20000\times 0.6[/tex]

= [tex]1200 \ every \ year[/tex]

Inflation rate rise 3% i.e.,

= [tex]2+3[/tex]

= [tex]5[/tex] (%)

Just to earn 1200, I have to:

= [tex]\frac{1200}{0.05}[/tex]

= [tex]24,000[/tex]

Thus the above is the appropriate answer.

Patrick and Mary wanted to become homeowners back in 2008 and applied for a loan from a mortgage lender. Patrick and Mary's combined income was $50,000 a year and their credit history was poor. They were approved for a mortgage loan but couldn't make the payments. This is an example of a result of _______.

Answers

The information given in the question is an example of purchasing power.

Purchasing power simply refers to goods and services that a person can be able to buy with a given amount of money that the person has.

In this case, they have a combined income of $50,000 but this wasn't enough to purchase the house. This shows that they had a lower purchasing power.

Assuming the house was sold for a lesser amount than $50,000, then it'll be affordable for them.

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https://brainly.com/question/15176955

Sheffield Corp. had accounts receivable of $250,000 on January 1, 2019. The only transactions that affected accounts receivable during 2019 were net credit sales of $5,225,000, cash collections of $5,155,000, and accounts written off of $20,000.

Answers

Answer:

300000is the answer make me branlist

Pecan Theatre Inc. owns and operates movie theaters throughout Florida and Georgia. Pecan Theatre has declared the following annual dividends over a six-year period: 20Y1, $64,000; 20Y2, $128,000; 20Y3, $288,000; 20Y4, $368,000; 20Y5, $448,000; and 20Y6, $576,000. During the entire period ended December 31 of each year, the outstanding stock of the company was composed of 40,000 shares of cumulative, preferred 4% stock, $100 par, and 100,000 shares of common stock, $10 par.
Required:
Determine the total dividends and the per-share dividends declared on each class of stock for each of the six years.

Answers

Answer:

Pecan Theatre Inc.

Annual Dividends:

Year       Amount                   Cumulative               Common Stock

                                   Declared             Arrears

20Y1,      $64,000     $64,000              $96,000      $0

Per share dividends    $1.60                                      $0

20Y2,   $128,000      $128,000           $128,000      $0

Per share dividends   $3.20                                      $0

20Y3,  $288,000      $288,000          $0                  $0

per share dividends   $7.20                                      $0

20Y4,  $368,000     $160,000           $0                   $208,000

Per share dividends  $4.00                                        $2.08

           

20Y5,  $448,000    $160,000           $0                    $288,000

Per share dividends   $4.00                                      $2.88

20Y6, $576,000   $160,000            $0                     $416,000

Per share dividends   $4.00                                      $4.16

Explanation:

a) Data and Calculations:

Outstanding common stock = 100,000 shares at $10 par

Outstanding 4% cumulative preferred stock  = 40,000 at $10 par

Annual preferred stock dividend = 4% * 40,000 * $100

= $160,000

Annual Dividends:

Year       Amount                   Cumulative               Common Stock

                                   Declared             Arrears

20Y1,      $64,000     $64,000              $96,000      $0

Per share dividends    $1.60 ($64,000/40,000)       $0

20Y2,   $128,000      $128,000           $128,000      $0

Per share dividends   $3.20 ($128,000/40,000)     $0

20Y3,  $288,000      $288,000          $0                  $0

per share dividends   $7.20 ($288,000/40,000)     $0

20Y4,  $368,000     $160,000           $0                   $208,000

Per share dividends  $4.00 ($160,000/40,000)       $2.08 ($208,000/100,000)

           

20Y5,  $448,000    $160,000           $0                    $288,000

Per share dividends   $4.00 ($160,000/40,000)      $2.88 ($288,000/100,000)

20Y6, $576,000   $160,000            $0                     $416,000

Per share dividends   $4.00 ($160,000/40,000)      $4.16 ($416,000/100,000)

The following are data on three promissory notes. Determine the missing amounts. (Round answers to 0 decimal places, e.g. 5,275. Use 360 days for calculation.) Date of Note Terms Maturity Date Principal Annual Interest Rate Total Interest (a) April 1 60 days select a maturity date $630,000 5 % $enter a dollar amount (b) July 2 30 days select a maturity date 86,400 enter percentages % $576 (c) March 7 6 months select a maturity date 136,800 9 % $enter a dollar amount

Answers

Answer:

A. Maturity Date 31-May

Total Interest $5,250

B. Maturity Date 02-Aug

Annual interest rate 8%

C. Maturity Date 07-Sep

Total Interest $6,156

Explanation:

Calculation to Determine the missing maturity dates and Total interest and rates on notes.

Date of Note Terms Maturity Date Principal Annual Interest rate Total Interest

a. 01-Apr 60 days 31-May $630,000 5% $5,250

b. 02-Jul 30 days 02-Aug 86,400 8% $576

c. 07-Mar 6 months 07-Sep 136,800 9% $6,156

Working:

A. Calculation for Total Interest and Maturity Date

Total Interest= $630,000 x 5% x 60 days / 360 days

Total Interest = $5,250

Maturity Date

April 2-30 29

May 1-31 31

Total 60 days

B. Calculation for Annual Interest rate and Maturity date

First step is to calculate the 360 days Interest

360 days Interest = $576 x 360 days / 30 days

360 days Interest = $6,912

Now let calculate the Annual interest rate

Annual interest rate = ($6,912 / 86,400) x 100

Annual interest rate= 8%

Maturity Date

July 3-31 28

August 1-2 2

Total 30 days

C. Calculation for Total Interest and Maturity date

Total Interest = 136,800 x 9% x 6 months / 12 months

Total Interest =$6,156

Maturity date

March 8 to April 7 1

April 8 to May 7 1

May 8 to June 7 1

June 8 to July 7 1

July 8 to August 7 1

August 8 to Sep 7 1

Total 6 months

Therefore the missing maturity dates and Total interest and rates on notes are:

A. Maturity Date 31-May

Total Interest $5,250

B. Maturity Date 02-Aug

Annual interest rate 8%

C. Maturity Date 07-Sep

Total Interest $6,156

Explain the role of corporate in economic development of country.

Answers

Answer:

Economic Development

Explanation:

Small business as well as big companies are important drivers of economic growth and prosperity because they provide vital services, goods, and tax revenues that directly benefit the health of the community. Companies also provide opportunities and jobs, boosting the socioeconomic health of the communities where they are located.

During 1970, the "year of the environment," all of the following occurred except _____.


the National Oceanic Atmospheric Administration (NOAA) was founded

the Environmental Protection Agency (EPA) was founded

the Clean Air Act was enacted

the Clean Water Act was enacted

Answers

During 1970, the "year of the environment," all of the following occurred except__the Clean Water Act was enacted_[enacted on 1972].

George, an unskilled worker in the 1930s, toiled 10 hours a day on an assembly line. His hours were long, his wages were low, and his working conditions were unsafe and unpleasant. George would probably have been more sympathetic to the views of John L. Lewis than to those of Samuel Gompers.

a. True
b. False

Answers

Answer: True

Explanation:

The main reason that can be attributed to AFL not recognizing CIO when it was still growing was due to the fact that there was a disagreement over the inclusion of craft unions and industrial unions in the AFL which Samuel Gompers was the leader and membership were only to skilled workers.

Later, John Lewis, whom was the president of United Mine Workers, made a proposal stating that unskilled workers should be included in the industrial unions and this was rejected which led to Lewis breaking with AFL and then went to form CIO.

Nash Company purchased a computer for $8,160 on January 1, 2019. Straight-line depreciation is used, based on a 5-year life and a $1,020 salvage value. On January 1, 2021, the estimates are revised. Nash now feels the computer will be used until December 31, 2022, when it can be sold for $510. Compute the 2021 depreciation. (Round answer to 0 decimal places, e.g. 45,892.) Depreciation expense, 2021 $

Answers

Answer:

$2,397

Explanation:

Straight line method charges a fixed amount of depreciation

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

therefore,

Annual depreciation charge

2019

Depreciation Charge = $1,428

2020

Depreciation Charge = $1,428

2021

Depreciation Charge = ($8,160 - $1,428 - $1,428 - $510) ÷ 2

                                    = $2,397

therefore,

Depreciation expense, 2021 is $2,397

The inflation rate in Great Britain is expected to be 4% per year, and the inflation rate in Switzerland France is expected to be 6% per year. If the current spot rate is £1 = SF 12.50, what is the expected spot rate in two years? A) SF12.99 B) SF 10.25 C) SF 11.44 D) SF 8.50 E) None of the above

Answers

Answer:

The spot rate in two years time = SF 12.99

Explanation:

The purchasing power parity states that the relationship between the current and future spot rate between two currencies can be linked to the differences in the expected inflation rate between the currency.

This relationship can be expressed as follows:

S1=  So× (1 + hc)/(1 + hb)

So= Current spot rate, Hc- inflation rate in Switzerland, Inflation rate in Britain

Spot rate in a year's time

S1= 12.50, Hc=6%, Hc=4%

S1= 12.50× (1.06/1.04)

S1=12.74

Spot rate in two year's time

S1= 12.74× (1.06/1.04)

S1= 12.99

The spot rate in two years time = SF 12.99

Pension Plan Entries Yuri Co. operates a chain of gift shops. The company maintains a defined contribution pension plan for its employees. The plan requires quarterly installments to be paid to the funding agent, Whims Funds, by the fifteenth of the month following the end of each quarter. Assume that the pension cost is $157,100 for the quarter ended December 31.
Journalize the entry to record the accrued pension liability on December 31.

Answers

Answer and Explanation:

The journal entry is shown below:

On Dec 31

Pension expense $157,100

     To Unfunded pension liability $157,100

(Being the quarterly pension cost is recorded)

here the pension expense is debited as it increased the expense and credited the unfunded pension liability as it also increased the liabilities

So, the above journal entry should be recorded

A single lease expense is recognized on the income statement for an operating lease. a finance lease. both a finance lease and an operating lease. neither a finance lease or an operating lease.

Answers

Answer:

an operating lease.

Explanation:

A lease refers to a contract that rents a land or other properties to another person for a specified period of time and amount of money.

A lease right can be defined as an approval granted by a lessor (landlord) to a lessee for the use of a property such as land over a specific period of time.

A lease for a period of 24 months must be in writing between the lessor (landlord) and the lessee (tenant) to be enforceable by a competent court of law

Generally, a single lease expense is recognized on the income statement for an operating lease.

A financial statement is a written report that quantitatively describes a firm's financial health. Under the financial statements is a cash-flow statement, which is used to record the cash inflow and cash equivalents leaving a business firm.

Cash flow statement, also known as the statement of cash flows, contains financial information about operating, financial and investing activities.

Hence, activities that involve the production or purchase of merchandise and the sale of goods and services to customers, including expenditures related to administering the business, are classified as operating activities.

Firm A is very aggressive in its use of debt to leverage up its earnings for common stockholders, whereas Firm NA is not aggressive and uses no debt. The two firms' operations are identical--they have the same total investor-supplied capital, sales, operating costs, and EBIT. Thus, they differ only in their use of financial leverage (wd). Based on the following data, how much higher or lower is A's ROE than that of NA, i.e., what is ROEA - ROENA?
Applicable to Both Firms Firm A's Data Firm NA's Data
Capital $180,000 ___________ 50% ___________ 0%
EBIT $40,000 Int. rate 12% Int. rate 0%
Tax rate 35%
A) 10.25%.
B) 12.01%.
C) 10.35%.
D) 12.12%.
E) 12.84%.

Answers

Answer:

Kindly check the because my below submission is water tight

Explanation:

First and foremost, we need to determine the net income for both companies bearing in mind that the for firm A interest expense is 12% of debt capital whereas debt capital is 50% of total capital of $180,000 since the  debt ratio(debt/total capital) of firm of Firm A is 50% and 0% for Firm NA

EBIT=$40,000

tax rate=35%

Firm A:

Debt capital=50%*$180,000=$90,000

Equity=50%*$180,000=$90,000

interest expense=$90,000*12%

interest expense=$10,800

Earnings before tax=$40,000-$10,800=$29,200

net income=earnings before-tax*(1-tax rate)

net income=$29,200*(1-35%)

net income=$18,980

return on equity=net income/equity

return on equity=$18,980/$90,000

return on equity=21.09%

Firm NA:

Equity=$180,000

debt=0%

EBIT=$40,000

no debt, no interest expense

net income=$40,000*(1-35%)

net income=$26,000

return on equity=$26,000/$180,000

return on equity=14.44%

ROEA - ROENA=21.09%-14.44%=6.65%

The following data are accumulated by Geddes Company in evaluating the purchase of $150,000 of equipment, having a four-year useful life:
Net Income Net Cash Flow Year
1 $42,500 $80,000 Year
2 27,500 65,000 Year
3 12,500 50,000 Year
4 2,500 40,000
Present Value of $1 at Compound Interest
Year 6% 10% 12% 15% 20%
1 0.943 0.909 0.893 0.870 0.833
2 0.890 0.826 0.797 0.756 0.694
3 0.840 0.751 0.712 0.658 0.579
4 0.792 0.683 0.636 0.572 0.482
5 0.747 0.621 0.567 0.497 0.402
6 0.705 0.564 0.507 0.432 0.335
7 0.665 0.513 0.452 0.376 0.279
8 0.627 0.467 0.404 0.327 0.233
9 0.592 0.424 0.361 0.284 0.194
10 0.558 0.386 0.322 0.247 0.162
a. Assuming that the desired rate of return is 15%, determine the net present value for the proposal.
b. Would management be likely to look with favor on the proposal?

Answers

Answer:

$24,460.50

Yes. this is because the NPV is positive

Explanation:

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  

Only projects with a positive NPV should be accepted. A project with a negative NPV should not be chosen because it isn't profitable.  

When choosing between positive NPV projects, choose the project with the highest NPV first because it is the most profitable.

Cash flow in year 0 =  $-150,000

Cash flow in year 1 = $80,000

Cash flow in year 2 = $65,000

Cash flow in year 3 = $50,000

Cash flow in year 4 = $40,000

I = 15%

NPV = $24,460.50

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

Cliff's Candy produces and sells boxes of chocolates. When Cliff produces and sells his profit-maximizing quantity of 1,000 boxes, the average total cost is $3.00. If Cliff were to produce 1,100 boxes, the average total cost would be $2.50. Which of the following inefficiencies of monopolistically competitive markets is described in this scenario?

a. Product-variety externality
b. Business-stealing externality
c. Markup over marginal cost
d. Excess capacity

Answers

Answer:

D

Explanation:

A monopolistic competition is when there are many firms selling differentiated products in an industry. A monopolistic competition has characteristics of both a monopoly and a perfect competition. the demand curve is downward sloping. it sets the price for its goods and services.

An example of monopolistic competition are restaurants  

The product-variety externality: When new firms enter into an industry, competition drives price down. This increases consumer surplus. As a result, entry of firms into an industry results in a positive externality on consumers.

The business-stealing externality: When a new firm enters into an industry, existing firms lose customers and profits fall. As a result,  entry of a new firm results in a negative externality on existing firms.

Markup over marginal cost is the extent of which price exceeds marginal cost

Excess capacity is when a firm is producing at a capacity that is less than what it is designed for. Excess capacity is evidenced when upon increasing output, average cost falls.

"Bennett Co. has a potential new project that is expected to generate annual revenues of $247,700, with variable costs of $137,600, and fixed costs of $56,500. To finance the new project, the company will need to issue new debt that will have an annual interest expense of $16,500. The annual depreciation is $22,000 and the tax rate is 40 percent. What is the annual operating cash flow?"

Answers

Answer:

$40,960

Explanation:

The computation of the operating cash flow is shown below;

As we know that

Annual Operating Cash Flow is

= EBIT × (1 - Tax Rate) + Depreciation Expenses

Here,

Earnings Before Interest & Tax [EBIT] = Revenues - Variable Cost - Fixed Costs - Depreciation Expenses

= $247,700 - $137,600 - $56,500 - $22,000

= $31,600

Now

Annual Operating Cash Flow = EBIT × (1 - Tax Rate) + Depreciation Expenses

= $31,600 × (1 - 0.40) + $22,000

= [$31,600 × 0.60] + $22,000

= $18,960 + 22,000

= $40,960

Kenseth Corp. has the following beginning-of-the-year present values for its projected benefit obligation and market-related values for its pension plan assets.
Projected Plan
Benefit Assets
Obligation Value
2013 $2,000,000 $1,900,000
2014 2,400,000 2,500,000
2015 2,950,000 2,600,000
2016 3,600,000 3,000,000
The average remaining service life per employee in 2013 and 2014 is 10 years and in 2015 and 2016 is 12 years. The net gain or loss that occurred during each year is as follows: 2013, $280,000 loss; 2014, $90,000 loss; 2015, $11,000 loss; and 2016, $25,000 gain.
Using the corridor approach, compute the amount of net gain or loss amortized and charged to pension expense in each of the four years, setting up an appropriate schedule.
Year
Minimum Amortization of Loss
2013 $
2014 $
2015 $
2016 $

Answers

Answer:

Year Minimum Amortization of Loss

2013 $0

2014 $3,000

2015 $ $6,000

2016 $1,000

Explanation:

Computation of the amount of net gain or loss amortized and charged to pension expense in each of the four years.

Corridor and Minimum Loss Amortization

Year 2013

Projected Benefit Obligation (a) $2,000,000

Plan Assets $1,900,000

10%Corridor 200,000

(10%×$2,000,000)

AccumulatedOCI (G/L) (a) $0

Minimum Amortization of loss $0

(a) As of the beginning of the year

Year 2014

Projected Benefit Obligation (a) $2,400,000

PlanAssets $2,500,000

10%Corridor 250,000

(10%×$2,500,000)

AccumulatedOCI (G/L) (a) $280,000

Minimum Amortization of loss $3,000 (b)

(b) ($280,000-$250,000)÷10 years

=$30,000÷10 years

=$3,000

Year 2015

Projected Benefit Obligation (a) $2,950,000

PlanAssets $2,600,000

10%Corridor 295,000

(10%×$2,950,000)

AccumulatedOCI (G/L) (a) $367,000(c)

Minimum Amortization of loss $6,000 (d)

(c) ($280,000-$3,000+$90,000)

=$367,000

(d) ($367,000-$295,000)÷12 years

=$72,000÷12 years

=$6,000

Year 2016

Projected Benefit Obligation (a) $3,600,000

PlanAssets $3,000,000

10%Corridor 360,000

(10%×$3,600,000)

AccumulatedOCI (G/L) (a) $372,000(e)

Minimum Amortization of loss $1,000 (f)

(e) $367,000-$6,000+$11,000

=$372,000

(f) ($372,000-$360,000)÷12 years

=$12,000 ÷12 years

=$1,000

Therefore the amount of net gain or loss amortized and charged to pension expense in each of the four years are:

Year Minimum Amortization of Loss

2013 $0

2014 $3,000

2015 $ $6,000

2016 $1,000

HELPPPPP please!!

Why is presentation so important to the success of a speech?
A.
Because it is rude not to dress well for a speech
B.
Because it conveys the character of the speaker
C.
Because it is important to appear professional at all times
D.
Because the words aren't important

Answers

Answer:

B

Explanation:

I'm taking public speaking in college now dress is important because it conveys the character of the speaker.

A pollution tax would be preferable to a system of transferable permits when... a. the marginal costs of damages are steep and the marginal costs of pollution reduction are relatively stable. b. the marginal costs of damages are steep and the marginal costs of pollution reduction are steep. c. the marginal costs of damages are relatively stable and the marginal costs of pollution reduction are relatively stable. d. the marginal costs of damages are relatively stable and the marginal costs of pollution reduction are steep. e. the marginal costs of damages are elastic and the marginal costs of pollution reduction are also elastic.

Answers

Answer:

a. the marginal costs of damages are steep and the marginal costs of pollution reduction are relatively stable.

Explanation:

Pollution can be defined as the physical degradation or contamination of the environment through an emission of harmful, poisonous and toxic chemical substances.

Offset trading refers to a type of trading system that is typically designed for the realization of more efficient pollution control.

This ultimately implies that, an offset trading is a strategic program that allows emerging business firms to pay existing business firms in order to significantly reduce their emissions or pollutants below a specific standard.

Free market in tradable pollution permits simply means giving manufacturing companies and individuals the legal right to pollution of the environment. For example, XYZ company is purchasing the permit of 500 units of carbon dioxide (CO2) pollution annually, this simply means it is permitted to pollute the environment by 500 units of CO2 annually.

Additionally, a free market in tradable pollution permits has some sort of benefits as companies can resell their unused permits or devise a cheaper means of reducing pollution. It also compensate companies that significantly reduces its pollution of the environment.

A pollution tax can be defined as a type of tax imposed on business firms that causes pollution and damages to the environment. It is also referred to as Pigovian tax which is a tax on goods with negative externality.

Hence, tradable permits when compared with pollution tax are likely to result in less inefficiency, when the marginal costs of damages are steep and the marginal costs of pollution reduction are relatively stable.

The following transactions occurred at several different businesses and are not related. Post the following transactions into the appropriate T-accounts

a. Serena Hamilton, an owner, made an additional investment of $42,000 in cash.
b. A firm purchased equipment for $20,000 in cash.
c. A firm sold some surplus office furniture for $3,400 in cash.
d. A firm purchased a computer for $3,700, to be paid in 60 days.
e. A firm purchased office equipment for $22,400 on credit.
f. The amount is due in 60 days. James Taylor, owner of Taylor Travel Agency, withdrew $12,000 of his original cash investment.
g. A firm bought a delivery truck for $38,500 on credit; payment is due in 90 days.
h. A firm issued a check for $7,200 to a supplier in partial payment of an open account balance

Answers

Answer:

T-accounts:

a. Cash Account

Account Titles         Debit    Credit

Common Stock    $42,000

Common Stock

Account Titles         Debit    Credit

Cash                                 $42,000

b. Equipment

Account Titles         Debit    Credit

Cash                    $20,000

Cash

Account Titles         Debit    Credit

Equipment                     $20,000

c. Cash

Account Titles         Debit    Credit

Office Furniture                  $3,400

Office Furniture

Account Titles         Debit    Credit

Cash                     $3,400

d. Computer

Account Titles         Debit    Credit

Accounts payable $3,700

Accounts payable

Account Titles         Debit    Credit

Computer                            $3,400

e. Office Equipment

Account Titles         Debit    Credit

Accounts payable $22,400

Accounts payable

Account Titles         Debit    Credit

Office Equipment            $22,400

f. James Taylor, Capital

Account Titles         Debit    Credit

Cash                                 $12,000

Cash

Account Titles         Debit    Credit

James Taylor,

 Capital                $12,000

g. Delivery Truck

Account Titles         Debit    Credit

Accounts payable $38,500

Accounts payable

Account Titles         Debit    Credit

Delivery Truck     $38,500

h. Accounts payable

Account Titles         Debit    Credit

Cash                       $7,200

Cash

Account Titles         Debit    Credit

Accounts payable               $7,200

Explanation:

a) Data and Analysis:

a. Cash $42,000 Common Stock $42,000

b. Equipment $20,000 Cash $20,000

c. Cash $3,400 Office Furniture $3,400

d. Computer $3,700 Accounts payable $3,400

e. Office Equipment $22,400 Accounts payable $22,400

f. James Taylor, Capital $12,000 Cash $12,000

g. Delivery Truck $38,500 Accounts payable $38,500

h. Accounts payable $7,200 Cash $7,200

Franchising is typically done by
O cooperatives.
O partnerships.
O LLC
O corporations

Answers

Answer:A

Explanation:

Franchising is typically done by D. corporations.

What is franchising?

Franchising is a business arrangement in which franchisees are granted licenses by the franchisors to use their trademarks or business processes in carrying out their businesses.

Franchising can occur with these businesses:

Job franchiseProduct franchiseBusiness format (or process) franchise.

Thus, franchising is typically done by D. corporations.

Learn more about franchising at https://brainly.com/question/3687222

A manager has up to $190,000 available to invest in new construction equipment for the company. The manager must purchase a new dump truck and does not have a need for a second dump truck. The dumping trailer can only be purchased along with a dump truck. From the following list of possible equipment, identify all of the mutually exclusive alternatives and identify which of the alternatives are not acceptable.

No. Description Cost ($)
1 Loader 125,000
2 Dump Truck 170,000
3 Dump Truck 265,000
4 Dumping Trailer for the Dump Truck 25,000

Answers

Answer:

a. Mutually exclusive alternatives are

No.    Description          Cost ($)

2       Dump Truck         170,000

3       Dump Truck        265,000

b. The alternatives that are not acceptable are:

No.    Description                                              Cost ($)

1         Loader                                                     125,000

4        Dumping Trailer for the Dump Truck     25,000

Explanation:

a. Mutually exclusive alternatives imply alternatives that cannot occur together. In relation to this question, since the manager must purchase a new dump truck and does not have a need for a second dump truck, that means that two trucks are mutually exclusive. Therefore, mutually exclusive alternatives are

No.    Description          Cost ($)

2       Dump Truck         170,000

3       Dump Truck        265,000

b. Alternative are not acceptable if they do not meet the conditioned specified. In relation to this question, since the dumping trailer can only be purchased along with a dump truck it means that Dumping Trailer for the Dump Truck is not acceptable. Also, since Loader is not a trcuk, that means it is not also acceptable. Therefore, the alternatives that are not acceptable are:

No.    Description                                              Cost ($)

1         Loader                                                     125,000

4        Dumping Trailer for the Dump Truck     25,000

Firm Aay operates a pool hall in Boom Town. Business has been very profitable. However, there are dark clouds on the horizon. Firm Bee is considering entering the pool hall market in Boom Town. The profits of Aay are 15 if it is a monopoly; if Bee enters and Aay accommodates and shares the market the duopoly profits are 5 for each firm; is Bee enters and Aay launches a price war, both firms earn -1.
a) Draw the game tree for this scenario and determine the subgame perfect equilibrium (SPE).
b) What if launching a price war involves not only charging a low price, but printing flyers to inform the public of the great deals available? If there is a price war, both firms print flyers, and the net result of the price war is -1 for each firm (that is, the -1 takes into account the cost of printing the flyers.) Assume that Aay can have flyers printed up prior to Bee's entry decision and that the printing cost is $8. Draw the game tree for this scenario and determine the subgame perfect equilibrium.
c) What does your answer to (b) imply about the relationship between sunk costs, firstmover advantages, and entry deterrence? plz type down u answer

Answers

Solution :

a). The game tree is attached below. In the game tree, the (SPE) or subgame perfect equilibrium is for Bee firm to enter and Aay firm to accommodate.

b). If launching the price war consists of not only charging low price, but also printing flyers in order to inform the public.  

The game tree is attached below.

In the game tree, it can be explained that :

Aay has a priority printing, cost of printing is 8. If he prints and Bee does not enter equilibrium will be (15-8) = 7, 0. Profit if Bee does not enter.

It is given that if Aay enters and Bee enters, there will be price war = -1, -1

or they will accommodate = (5, 8, 5). Here the profit while accommodating is 5 and printing cost is 3. Therefore, (-3, 5)

c). Sunk cost such as that of printing allows Aay to make a credible threat to engage in a prior war and thus deny entry of Bee.

Now when he had first move advantage and make investment in flyers he could make a credible threat and deter entry of Bee. If he did not have the advantage, his treat would not have much of an effect.

ABC Company rents its extra office space to XYZ Company for $600 per month. On November 1, 2020, ABC Company received $3,600 rent in advance from XYZ Company for the months of November 2020, December 2020, January 2021, February 2021, March 2021, and April 2021. The adjusting entry on December 31, 2020 (the end of the fiscal year) would include:

Answers

Answer:

Debit  : Rent Paid in Advance $1,200

Credit : Rent Income $1,200

Explanation:

The adjusting entry on December 31, 2020 would include:

Debit  : Rent Paid in Advance $1,200

Credit : Rent Income $1,200

ABM, Kaizen Costing Baker, Inc., supplies wheels for a large bicycle manufacturing company. The bicycle company has recently requested that Baker decrease its delivery time. Baker made a commitment to reduce the lead time for delivery from seven days to one day. To help achieve this goal, engineering and production workers had made the commitment to reduce time for the setup activity (other activities such as moving materials and rework were also being examined simultaneously). Current setup times were 12 hours. Setup cost was $600 per setup hour. For the first quarter, engineering developed a new process design that it believed would reduce the setup time from 12 hours to nine hours. After implementing the design, the actual setup time dropped from 12 hours to seven hours. Engineering believed the actual reduction was sustainable. In the second quarter, production workers suggested a new setup procedure. Engineering gave the suggestion a positive evaluation, and they projected that the new approach would save an additional six hours of setup time. Setup labor was trained to perform the new setup procedures. The actual reduction in setup time based on the suggested changes was four hours.
Required:
1. What kaizen setup standard would be used at the beginning of each quarter?
2. How much non-value-added cost was eliminated by the end of two quarters?

Answers

Answer and Explanation:

the computation is shown below:

1. Setup Time standard

Here the first quarter standard would be considered i.e. 9 hours so we dont take the actual setup time  

The Second quarter is  1 hour  that denotes the Expected setup time

2. The Total non-value cost which got eliminated is

Since, The setup time was Decrease from 12 hours to 3 hours.

So, the Total non value added cost eliminated is

= $600 × (12 - 3)

= $600 × 9

= $5,400

Galla Inc. needs to determine a price for a new product. Galla desires a 25% markup on the total cost of the product. Galla expects to sell 8,020 units. Additional information is as follows: Variable product cost per unit $ 31 Variable administrative cost per unit 41 Total fixed overhead 48,100 Total fixed administrative 16,060 Using the total cost method what price should Galla charge

Answers

Answer:

Selling price= $100

Explanation:

Giving the following information:

Variable product cost per unit $31

Variable administrative cost per unit 41

Total fixed overhead 48,100

Total fixed administrative 16,060

Markup= 25%

Number of units= 8,020

First, we need to calculate the unitary fixed cost:

Total fixed cost= 48,100 + 16,060= $64,160

Unitary total fixed cost= 64,160/8,020= $8

Now, the total unitary cost:

Total unitary cost= 8 + 31 + 41= $80

Finally, the selling price:

Selling price= 80*1.25

Selling price= $100


Once you have chosen a topic, what should you do before beginning the research process?
Find as many possible facts and details on c. Discuss your idea with others
your topic
a. Find as many possible facts and details on your topic
b. Choose a position
C.Discuss your idea with others
d. None of these

Answers

Answer:

the correct answer is option A.

Answer:

C: Discuss your idea with others

Explanation:

the answer IS NOT A, that other person is wrong!!

Define your seven weakness and seven strengths with reason

Answers

Answer:

weakness

1 i am very sensitive because small things make me feel very bad

2 i cannot say no to anyone because i care about people thought

3 i cannot control my anger i have anger issue

4 i am very extra kind to everyone so many people takes advantage

5 i keep expecting many things from people and result make me sad

6 i cant be angry for a long time it is very easy for making me happy

7 i dont want to share my close person with other

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