Scarbrough Corp. factored $600,000 of accounts receivable to Duff Corp. on October 1, year 2. Control was surrendered by Scarbrough. Duff accepted the receivables subject to recourse for nonpayment. Duff assessed a fee of 3% and retains a holdback equal to 5% of the accounts receivable. In addition, Duff charged 15% interest computed on a weighted-average time to maturity of the receivables of fifty-four days. The fair value of the recourse obligation is $9,000. Scarbrough will receive and record cash of:___.
a. $556,685.b. $547,685.c. $538,685.d. $529,685.

Answers

Answer 1

Answer:

c.$538,685

Explanation:

Calculation to determine what Scarbrough will receive and record cash of

Receivables $600,000

Less: Amount of the hold back ($30,000)

($600,000 x 5%)

Less: Withheld as fee income ($18,000)

($600,000 x 3%)

Less: Withheld as interest expense ($13,315)

($600,000 × 15% × 54/365)

Cash $538,685

Therefore Scarbrough will receive and record cash of: $538,685


Related Questions

An investment offers $5,700 per year, with the first payment occurring one year from now. The required return is 5 percent. a. What would the value be today if the payments occurred for 10 years

Answers

Answer:

The correct answer is "$44,013.89".

Explanation:

Given:

Investment per year,

= $5,700

Required return,

= 5%

As we know,

⇒ [tex]Present \ value=Investment \ per \ year\times Annuity \ factor[/tex]

Or,

⇒ [tex]Annuity \ factor=\frac{1-[\frac{1}{(1+k)}]^n }{k}[/tex]

then,

The present value of 10 annual payment will be:

= [tex]5700\times \frac{1-[\frac{1}{(1+.05)}]^{10} }{.05}[/tex]

= [tex]44013.89[/tex] ($)

When more than one security is sold for a single price and the total selling price is not equal to the sum of the market prices, the cash received is allocated between the securities based on:

Answers

Answer:

Relative market values

Explanation:

Secondary market can be defined as a market where various investors sell and buy securities from other investors.

Some examples of secondary market around the world are New York Stock Exchange (NYSE), NASDAQ, London Stock Exchange (LSE) and National Stock Exchange (NSE).

On the other hand, the primary market refers to the market where these securities that are being sold are issued or created.

Price can be defined as the amount of money that is required to be paid by a buyer (customer) to a seller (producer) in order to acquire goods and services.

In sales and marketing, pricing of products, securities or stocks is considered to be an essential element of a business firm's marketing mix because place, promotion and product largely depends on it.

Generally, when more than one security is sold for a single price and the total selling price is not equal to the sum of the market prices, the cash received is allocated between the securities based on relative market values.

On November 1, 2017, Austin Services issued $305,000 of five-year bonds with a stated rate of 12%. The bonds were issued at par, and Austin makes semiannual payments on April 30 and October 31. On December 31, 2017, Austin made an adjusting entry to accrue interest at year-end. No further entries were made until April 30, 2018, when the first payment was made. What amount of interest expense was recorded for the period of January 1 to April 30, 2018

Answers

Answer:

$12,200

Explanation:

Calculation to determine the amount of interest expense was recorded for the period of January 1 to April 30, 2018

Interest expense=$305,000*12%*4/12

Interest expense=$12,200

Therefore the amount of interest expense was recorded for the period of January 1 to April 30, 2018 is $12,200

When an intranet is extended outside the corporate walls to include suppliers, customers, or other external agents, it becomes a(n

Answers

Answer:

Extranet

Explanation:

intranet can be regarded as private network which is been contained within an enterprise and it is used to securely share the information if company and computing resources among employees. It can also be utilized in facilitation of working in groups as well as teleconferences.

Extranet can be regarded as controlled private network which give access to partners as well as vendors and suppliers, and authorized set of customers so that they can be a

subset of the information which will be accessible from intranet of the organization. It should be noted that When an intranet is extended outside the corporate walls to include suppliers, customers, or other external agents, it becomes Extranet.

_____ is a system of marketing by which organizations communicate directly with target customers to generate a response and/or a transaction.

Answers

Answer:

Direct marketing

Explanation:

In direct marketing system, companies communicate directly to customers via email, social media, phones and sms. Here, the aim of the company is to generate direct response on a particular transaction from targeted customers.

Direct marketing has been around for a while and has been used to create or know the areas requiring improvement by companies. Hence if a company or an organization aims at getting direct response on a product from targeted customer, direct marketing is often used.

Suppose that Greece and Germany both produce oil and shoes. Greece's opportunity cost of producing a pair of shoes is 5 barrels of oil, while Germany's opportunity cost of producing a pair of shoes is 11 barrels of oil.

1. By comparing the opportunity cost of producing shoes in the two countries, you can tell that _____ has a comparative advantage in the production of shoes and _____ has a comparative advantage in the production of oil.
2. Suppose that Greece and Germany consider trading shoes and oil with each other. Greece can gain from specialization and trade as long as it receives more than _____ of oil for each pair of shoes it exports to Germany. Similarly, Germany can gain from trade as long as it receives more than _____ for each barrel of oil it exports to Greece.
3. Based on your answer to the last question, which of the following prices of trade (that is, price of shoes in terms of oil) would allow both Germany and Greece to gain from trade?

a. 1 barrel of oil per pair of shoes
b. 17 barrels of oil per pair of shoes
c. 9 barrels of oil per pair of shoes
d. 10 barrels of oil per pair of shoes

Answers

Answer:

1. Greece, Germany

2. 2.2 barrels of oil, 0.45 pairs of shoes

3. d. 10 barrels of oil per pair of shoes

Explanation:

a) Data and Calculations:

To produce a pair of shoes costs Greece 5 barrels of oil

To produce a pair of shoes costs Germany 11 barrels of oil

b) This means that it costs Germany more than Greece to produce a pair of shoes, and Germany produces a lot of oil to the extent that she is willing to exchange her 11 barrels of oil for a pair of shoes while Greece can only exchange 5 barrels of oil for a pair of shoes.

1. Understanding opportunity cost You work as an assistant coach on the university swim team and earn $13 per hour. One day, you decide to skip the hour-long practice and go to the local carnival instead, which has an admission fee of $9. The total cost (valued in dollars) of skipping practice and going to the carnival (including the opportunity cost of time) is .

Answers

Answer:

Total cost = $22

Explanation:

Below is the calculaton:

The per-hour earning = $13 per hour

The admission fee of carnival  = $9

In order to find the total cost, just add the per hour earning and fee of carnival.

Thus, total cost = Admission fee + Earning from assisting the swim team

Total cost = $9 + $13

Total cost = $22

When Joshua's income increases, he purchases more prime-rib dinners than he did before his income increased. For Joshua, prime-rib dinners are Group of answer choices a normal good. an inferior good. an optimal good. a Giffen good.

Answers

Answer:

a normal good

Explanation:

A normal good is one that a consumer buys normally and when there is an increase in his income there is an increase in the demand of this good.

The opposite of this is an inferior good whose demand falls sometimes to zero as income increases. Consumers choose other goods to consume as income increases.

In the given instance where Joshua's income increases and he purchases more prime-rib dinners than he did before his income increased, this is a normal good for him.

Dallas National Bank had the following activities, traceable costs, and physical flow of driver units: Activities Traceable Costs Physical flow of Driver Units Open new accounts $50,000 1,000 accounts Process deposits 36,000 400,000 deposits Process withdrawals 15,000 200,000 withdrawals Process loan applications 27,000 900 applications The above activities are used by the Memorial branch and the University branch: Memorial University New accounts 200 400 Deposits 40,000 20,000 Withdrawals 15,000 18,000 Loan applications 100 160 Refer to Dallas National Bank. How much of the deposit cost will be assigned to the University branch

Answers

Answer:

Dallas National Bank

The deposit cost assigned to the University branch is:

= $1,800.

Explanation:

a) Data and Calculations:

Activities                         Traceable Costs   Physical flow

                                                                     of Driver Units            Rate

Open new accounts         $50,000                 1,000 accounts      $50

Process deposits                36,000            400,000 deposits       $0.09

Process withdrawals           15,000            200,000 withdrawals $0.075

Process loan applications  27,000            900 applications        $30

                         Memorial  University

New accounts         200            400

Deposits            40,000       20,000

Withdrawals       15,000        18,000

Loan applications   100              160

Deposits cost assigned to the University:

= $1,800 (20,000 * $0.09)

Founders' shares are a type of classified stock where the shares are owned by the firm's founders, and they generally have more votes per share than the other classes of common stock. True False

Answers

Answer:

TRUE

Explanation:

This is True because Founders are usually the first to get shares of a company, hence they will have more votes per share than the other classes of common stock.

Founder's shares are a type of classified stock.

On December 31, 2017, Swan Company sold for $150,000 an old machine having an original cost of $170,000 and a book value of $120,000. The terms of the sale were as follows: $30,000 down payment $60,000 payable on December 31 each of the next two years The agreement of sale made no mention of interest; however, 9% would be a fair rate for this type of transaction. What should be the amount of the notes receivable net of the unamortized discount on December 31, 2017 rounded to the nearest dollar

Answers

Answer:

the amount of the notes receivable net of the unamortized discount is $105,546

Explanation:

The computation of the amount of the notes receivable net of the unamortized discount is shown below:

= AMount payable for next two years × present value of an ordinary annuity at 9% for 2 years

= $60,000 × 1.75911

= $105,546

hence, the amount of the notes receivable net of the unamortized discount is $105,546

g A contractionary fiscal policy is a policy that: reduces aggregate demand by decreasing government purchases. reduces aggregate demand by decreasing money supply. reduces aggregate demand by decreasing interest rates. reduces aggregate demand by decreasing taxes.

Answers

Answer:

reduces aggregate demand by decreasing government purchases.

Explanation:

Fiscal policy in economics refers to the use of government expenditures (spending) and revenues (taxation) in order to influence macroeconomic conditions such as Aggregate Demand (AD), inflation, and employment within a country. Fiscal policy is in relation to the Keynesian macroeconomic theory by John Maynard Keynes.

A fiscal policy affects combined demand through changes in government policies, spending and taxation which eventually impacts employment and standard of living plus consumer spending and investment.

Generally, the national government of a country might use a contractionary policy to slow down the economy when inflation is high and gross domestic product (GDP) is growing too.

Hence, a contractionary fiscal policy is a policy that is typically used by the government to reduce aggregate demand by decreasing government purchases.

Aggregate demand (AD) can be defined as the total quantity of output (final goods and services) that is demanded by consumers at all possible price levels in an economy at a particular time.

An aggregate demand curve gives a negative relationship between the aggregate price level for goods or services and the quantity of aggregate output demanded in an economy at a specific period of time.

NaviCal Inc., a personal navigation system company, has contracted its manufacturing to a firm in Malaysia for five years. NaviCal had high financial growth, and it wants to purchase the manufacturing facility. This market entry method is called ________.

Answers

Answer:

Direct foreign investment

Explanation:

Foreign direct investment (FDI) is done in the case when the company controls the ownership in the other country of the business entity

Here the foreign company would be directly linked with the day to day operations that done in the other country this means that here not only the contribution of money matters but also the knowledge, skills, capabilities, techonology is also matter

Therefore the above represent the answer

Analyze various impediments to the coordination of strategic implementation that might exist for global businesses, and the positive role knowledge management and systems can play in this regard.

Answers

Answer:

Lack of systems thinking ;  the knowledge of the complexity of the business and the existing relationships will help improve the coordination of strategic implementation.

Environmental constraints ; Location of business should be top priority by applying established explicit knowledge for the location of businesses

Lack of qualified personnel : . management should ensure to employ the best qualified business managers to curb this challenge  and this can be achieved by applying explicit knowledge

Explanation:

Some of the impediments are ;

Lack of systems thinking ; Inability to see the business as a whole and the various relationship between every department in a complex business environment. the knowledge of the complexity of the business and the existing relationships will help improve the coordination of strategic implementation.

Environmental constraints ; the location and surroundings of a global business exerts a lot of influence on the successful coordination; of strategic implementation. Location of business should be top priority by applying established explicit knowledge for the location of businesses

Lack of qualified personnel : unqualified business managers will not appropriately coordinate strategic implementation. management should ensure to employ the best qualified business managers to curb this challenge  and this can be achieved by applying explicit knowledge

Calc, Inc. owns a machine that produces baskets for the gift packages the company sells. The company uses 900 baskets in production each month. The costs of making one basket is $4 for direct materials, $3 for variable manufacturing overhead, $2 for direct labor, and $5 for fixed manufacturing overhead. The unit cost is based on the monthly production of 900 baskets. The company determined that 30% of the fixed manufacturing overhead is avoidable. An outside supplier has offered to sell Calc the baskets for $13 each, and can supply all the units it needs.

Required:
a. Prepare an incremental analysis to determine if Calc should buy the baskets from the supplier.
b. Show the impact on net income and indicate whether they should make or buy the baskets.

Answers

Answer:

                        Cost Structure of producing 900 units

Particulars                                       Cost         Monthly                Total cost

                                                      per unit   production Units  

Direct material cost                           4                900                    $3,600

Direct Labor                                       2                 900                    $1,800

Variable manufacturing overheads 3                  900                    $2,700

Fixed Manufacturing overhead

Avoidable (30% of $5)                     2                   900                    $1,350

Unavoidable (70% of $5)                 4                   900                    $3,150

Total cost of making 900 units                                            $12,600

          Cost Structure of buying 900 units from outside supplier

Particulars                                 Cost per   Units required     Total cost

                                                      unit           to buy

Cost of purchase                          13                900                    $11,700

Fixed Manufacturing overhead

Unavoidable                                                                       $3,150

Total cost of buying 900 units                                       $14,850

Conclusion: Because the cost of making is lesser than cost of buying bythe amount of $2,250, the company will have to choose option of making the basket.

Diane Corporation is preparing its year-end balance sheet. The company records show the following selected amounts at the end of the year:
Total assets $530,000
Total noncurrent assets 306,000
Liabilities:
Notes payable (8%, due in 5 years) 21,000
Accounts payable 54,000
Income taxes payable 15,000
Liability for withholding taxes 1,000
Rent revenue collected in advance 11,000
Bonds payable (due in 15 years) 112,000
Wages payable 11,000
Property taxes payable 7,000
Note payable (10%, due in 6 months) 13,000
Interest payable 700
Common stock 120,000
1-a. What is the amount of current liabilities?1-b. Compute working capital.2. Would your computation be different if the company reported $250,000 worth of contingent liabilities in the notes to its financial statements?

Answers

Answer and Explanation:

The computation is shown below;

1-a

Current liabilities:      

Acccounts payable  $54,000    

Income tax payable $15,000    

Liability for withholding taxes $1,000    

Rent revenue collected in advance $11,000    

Wages payable $11,000    

Property tax payable $7,000  

Note payable $13,000  

Interest payable $700  

Current liabilities $112,700  

1-b      

Total assets $530,000    

Less: Non Current assets $306,000  

Current assets $224,000  

Less: Current liabilities - $112,700  

Working capital $111,300

2.  

In the case when the company reported $250,000 as the contingent liability so it should not be impacted as they are not yet recorded  

A monthly payment of X is calculated on a 30 year, 100,000 mortgage at a nominal rate of interest of 9%, convertible monthly. If a payment of one-half of X is made every two weeks, how many years will it take to pay off the mortgage, assuming a year consists of exactly 52 weeks

Answers

Answer:

the number of years taken to pay off the mortgage is 22 years

Explanation:

The computation of the number of years taken to pay off the mortgage is as follows;

= NPER (((1 + 9% ÷ 12)^(12 ÷ 26) - 1),0.5 × PMT(9% ÷ 12,12 × 30 ,100,000),100,000)

= 567.398762 biweeks or 21.82302931 years

= 22 years

hence, the number of years taken to pay off the mortgage is 22 years

When an accounting change is reported under the retrospective approach, prior years' financial statements are:

Answers

Revised to reflect the use of the new principle.

If interest rates increase, business investment expenditures are likely to ______ and consumer durable expenditures are likely to _________. Multiple Choice decrease; decrease decrease; increase increase; decrease increase; increase

Answers

Answer:

increase

decrease

Explanation:

When interest rate increases, the interest income earned on investments increases. As a result, investment expenditures increases

According to economic theory, disposable income is either saved or spent. If saving increases, expenditure decreases

The technical and socio-cultural dimensions of project management are two sides of the same coin. Explain

Answers

Indeed, the technical and socio-cultural dimensions of project management are two sides of the same coin. This is so because the project management is in charge of administering and managing the human and material resources of a specific project.

Thus, it must organize not only the resources but also the members of the company who are in charge of exploiting those resources and maximizing results.

Therefore, just as a technical face is required to organize resources, a socio-cultural and human approach is required that allows a better functioning of the human resources of the company.

Learn more about project management in https://brainly.com/question/22590420

There are three sequential operations (Station 1, Satiation 2, and Station 3) in a process. Incoming applications go to station 1 first, then to Station 2, finally to station 3, and then leave the process. There are 1 resources in Station 1, 2 resources in Station 2, and 3 resources in Station 3. The capacity of EACH SINGLE RESOURCE in these stations is 3, 5, and 5 applications per day. The last 3 numbers are the capacity of a single resource (a resource unit) in each of the three stations (resource pools), respectively. This process wors 24 hours a day. Compute the theoretical flow time.

Answers

Answer:

1 hour 19 mins

Explanation:

The computation of the  theoretical flow time is shown below;

The sequence of operation  represent as a Station 1 -> Station 2 -> Station 3

Now

The capacity of each station is

= number of resources × capacity of each resource

Particulars           Station 1         Station 2         Station 3

resources               1                      2                    3

the capacity of

each resource        3                      5                     5

the capacity of

each station           3                       20                  15

Now The theoretical flow time for each station is  

Station 1 = 60 ÷ (3 ÷ 1) = 20 mins

Station 2 = 60 ÷ (5 ÷ 2) = 24 mins

Station 3 = 60 ÷ (5 ÷ 3) = 35.92 mins

So,

Total theoretical flow time is

= 20 + 24 + 35.92

= 79.92 mins

= 1 hour 19 mins

The theoretical flow time is the minimum amount of time required to process a unit in a manufacturing business. This helps to reduce the time and cost.

The theoretical flow time is 1 hour 19 minutes.

Computation:

The formula used to determine the capacity of each station is:

[tex]\text{Capacity of each station}&=\text{Number of resources}\times\text{Capacity of each Resource}[/tex]

It is computed in the table attached below.

The computation of theoretical flow time for each  station is determined by the following formula:

[tex]\text{Theoretical flow time}&=\dfrac{\text{Total Minutes}}{\frac{\text{capacity of each resource}}{\text{Number of resources}}}[/tex]

For station 1 :

[tex]\begin{aligned}\text{Theoretical Flow time}&=\frac{60}{\dfrac{3}{1}}\\&=20\;\text{minutes}\end{aligned}[/tex]

For station 2:

[tex]\begin{aligned}\text{Theoretical Flow time}&=\frac{60}{\dfrac{5}{2}}\\&=24\;\text{minutes}\end{aligned}[/tex]

For station 3:

[tex]\begin{aligned}\text{Theoretical Flow time}&=\frac{60}{\dfrac{5}{3}}\\&=35.92\;\text{minutes}\end{aligned}[/tex]

Therefore, the total theoretical flow time is:

[tex]\begin{aligned}\text{Total Theoretical Flow time}&=20\;\text{minutes}+24\;\text{minutes}+35.92\;\text{minutes}\\&=1\;\text{hour}\;19\;\text{minutes}\end{aligned}[/tex]

For more information about theoretical flow time, refer to the link:

https://brainly.com/question/22646176

416,000 people each receive an average refund of $3,600, based on an interest rate of 3 percent, what would be the lost annual income from savings on those refunds

Answers

Answer:

$44,928,000

Explanation:

The fact that 416,000 received a refund of $3,600 each means that the tax authority would lose the interest income that could have been generated on the total refund amount based on a 3% interest rate of return.

Lost annual income=number of people who got refund*average refund per person*interest rate of return

number of people who got refund=416000

average refund per person=$3,600

the interest rate of return=3%

Lost annual income=416,000*$3,600*3%

Lost annual income=$44,928,000  

g On January 1, 2019 FirstEnergy Corp issued 19,000 shares of $100 par, 8%, cumulative, preferred stock for $110 per share. No dividends have been paid to preferred or common shareholders. What amount of dividends will a preferred shareholder owning 100 shares receive in 2021 if FirstEnergy pays $1,000,000 in dividends

Answers

Answer: $2640

Explanation:

Based in the information given,

Par value of preferred stock = $110

Rate of dividend = 8%

Therefore, the preferred dividend per share will be:

= $110 × 8%

= $110 × 0.08

= $8.80

It should be noted that the cumulative dividend from 2019 to 2021 will be for 3 years. Therefore, the dividend to 100 preferred shareholder in 2021 will be:

= 100 × $8.80 × 3

= $2640

All other things being equal, consumers tend to prefer dollar savings over percentage savings. larger retail outlets over smaller outlets. external reference prices over internal reference prices. percentage savings over dollar savings. smaller retail outlets over larger outlets.

Answers

Answer: larger retail outlets over smaller outlets.

Explanation:

A retail outlet can be refered to as a store or a shop whereby buyers can visit in order to make purchases.

It should be noted that consumers will prefer the larger retail outlets over the smaller outlets. A reason attributed to this is that there are varieties of products that can be chosen by the consumers. Also, the consumers can enjoy discount when they buy in large quantities.

Date Transaction Number of Units Unit Cost Apr. 1 Beginning inventory 500 $2.40 Apr. 20 Purchase 400 2.50 700 units of inventory were sold during the month. Ending inventory assuming FIFO would be:

Answers

Answer:

Ending inventory= $500

Explanation:

Giving the following information:

Apr. 1 Beginning inventory 500 $2.40

Apr. 20 Purchase 400 2.50

700 units of inventory were sold during the month

First, we need to determine the number of units in ending inventory:

Ending inventory in units= 900 - 700= 200

Under the FIFO (first-in, first-out) method, the ending inventory is calculated using the cost of the last units incorporated into the inventory.

Ending inventory= 200*2.5

Ending inventory= $500

What types of crime you experience most frequently?​

Answers

Answer:

well if you live in a safe country

Explanation:

u wont experience any crime

Answer:

Hey mate.....

Explanation:

This is ur answer.....

There are many cases going on maybe now or everytime but like now around me there are no cases I experienced till now.....But if you are asking the frequent cases that take place nowadays is most probably Cyber bullying.....

Hope it helps!

Brainliest pls!

Follow me! :)

explain the function of an office​

Answers

Answer: An office is a place to preform different activities of a business organization

Explanation:

The office preforms clerical function such as information collection recording and analyzing.

Suppose an investment offers to triple your money in 24 months (don't believe it). What rate of return per quarter are you being offered

Answers

Answer:

30.77%

Explanation:

Assume investment = $1

Assume mount after 24 months = $5

Number of quarters in 24 months = 24/4 = 6

Future value = P*(1+r)^n; Where P is payment, r is interest rate per period, n is number of periods

5000 = 1*(1+i)^6

1*(1+i) = 5^(1/6)

1+i = 1.30766048601

i = 1.30766048601 - 1

i = 0.30766048601

i = 30.77%

So, the rate of return per quarter being offered is 30.77%

The government uses taxes and subsidies to guide consumption and production decisions.

a. True
b. False

Answers

Answer: True

Explanation:

Tax is the amount of money that's paid by an individual or firm to the government. Subsidies are the funds or other forms of assistance that's given by the government to firms in order to help them increase their production and lower the prices of goods.

Fir example, if the government wants to decrease consumption in the economy, the government can increase tax. On the other hand, the government can increase consumption by reducing tax as people will have money to spend and also more money for production purpose.

Bonita Industries produces flash drives for computers, which it sells for $30 each. Each flash drive costs $6 of variable costs to make. During April, 1000 drives were sold. Fixed costs for April were $6000. How much does Bonita’s operating income increase for each $2400 increase in revenue per month?

Answers

Answer:

See below

Explanation:

Sales ($30 × 1,000 drives sold)

$30,000

Less:

Variable cost ($6 × 1,000 drives sold)

($6,000)

Contribution margin

$24,000

Less:

Fixed costs

($6,000)

Operating profit

$18,000

Therefore, Bonita's operating income increases by $18,000 per month

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