Catrina Santana contributed a patent, accounts receivable, and $23,000 cash to a partnership. The patent had a book value of $8,000. However, the technology covered by the patent appeared to have significant market potential. Thus, the patent was appraised at $85,000. The accounts receivable control account was $38,000, with an allowance for doubtful accounts of $2,000. The partnership also assumed a $10,000 account payable owed to a Santana supplier. On December 31, provide the journal entry for Santana's contribution to the partnership.

Answers

Answer 1

Answer:

Date               Account Title                                      Debit              Credit

12/31               Cash                                               $23,000

                      Patent                                             $85,000

                      Accounts Receivable                    $38,000

                     Accounts Payable                                                    $10,000

                    Allowance for doubtful debt                                    $2,000

                    Capital                                                                      $134,000


Related Questions

Accounts receivable financing (LO1) Charmin Paper Company sells to the 12 accounts listed next.
Account Receivable Balance Outstanding Average Age of
the Account over the Last Year
A $ 60,800 22
B 168,000 43
C 78,300 19
D 24,300 55
E 58,900 42
F 238,000 39
G 30,400 16
H 374,000 72
I 41,400 32
J 96,500 58
K 292,000 17
L 67,700 37
Capital Financial Corporation will lend 90 percent against account balances that have averaged 30 days or less, 80 percent for account balances between 31 and 40 days, and 70 percent for account balances between 41 and 45 days. Customers that take over 45 days to pay their bills are not considered acceptable accounts for a loan. The current prime rate is 9.50 percent, and Capital charges 3.50 percent over prime to Charming as its annual loan rate.
a. Determine the maximum loan for which Charmin Paper Company could qualify.
b. Determine how much one month’s interest expense would be on the loan balance determined in part a.

Answers

Answer:

Charmin Paper Company

a. The maximum loan for which Charmin Paper Company could qualify is:

= $851,860

b. One month's interest expense on the loan balance determined in part a would be:

= $9,228.48

Explanation:

a) Data and Calculations:

Account Receivable                 Average Age of

Balance Outstanding   the Account over the Last Year

A     $ 60,800                                 22

B       168,000                                 43

C        78,300                                  19

D       24,300                                  55

E       58,900                                  42

F    238,000                                   39

G     30,400                                    16

H   374,000                                   72

I       41,400                                    32

J    96,500                                    58

K 292,000                                     17

L    67,700                                    37

Lending by Capital Financial Corporation:

Average age           Percentage

<=30 days                    90%

31-40 days                   80%

41-45 days                   70%

above 45 days              0%

<=30 days                    90%

A     $ 60,800              22

C        78,300               19

G       30,400               16

K    292,000               17

Total = $461,500 * 90% = $415,350

41-45 days                   70%

B       168,000              43

 E       58,900               42

Total = $226,900 * 70% = $158,830

31-40 days                   80%

F    238,000                39

 I        41,400                 32  

L      67,700                 37

Total = $347,100 * 80% = $277,680

Total amount that Capital can extend = $851,860

Prime rate = 9.50%

Capital charges over prime = 3.50%

Total interest charge = 13%

Annual Interest expense = $110,742 ($851,860 * 13%)

One month's interest expense = $9,228.48 ($110,742/12)

Timely Transport provides local delivery service for a number of downtown and suburban businesses. Delivery charges are based on distance and weight involved for each delivery: 21 cents per pound and 16 cents per mile. Also, there is a $26 handling fee per parcel.
a. Develop an expression that summarizes delivery charges. (Round your answers to 2 decimal places. Omit the "$" sign in your response.)
y = $
x1 + $
x2 + $
b. Determine the delivery charge for transporting a 50-pound parcel 30 miles. (Do not round your intermediate calculation. Round your answer to 2 decimal places. Omit the "$" sign in your response.)
y = $

Answers

Kgsfiszifzfzfjtbsstxdohoxdtotgl
Yosgodyoxgiogdpfphdy
Ostyodsigdgoisisisgigtidfifz.
Otsigsioydoogxxo


Difidoogxoyhxodoggogodogdogshsg
Lhddhodogodogs

Following are the solution to the given points:

For point a:

Allow 'Y' dollars for delivery fees.

[tex]\to Y= (0.30)X_1+ (0.10)X_2 + 20[/tex]

when [tex]X_1[/tex] is the parcel's weight in pounds and [tex]X_2[/tex] is the delivery distance in miles.  

For point b:

when driving 30 kilometers with a 50-pound package:

[tex]\to X_1= 50\\\\\to X_2= 30[/tex]

Calculating the shipping fees:

[tex]\to Y= (0.30)X_1+ (0.10)X_2 + 20 \\\\\to Y= (0.30)50+ (0.10)30 + 20 \\\\[/tex]

        [tex]= (0.30)50+ (0.10)30 + 20 \\\\= 15+ 3 + 20 \\\\=\$38[/tex]

Learn more:

brainly.com/question/15124040

Heat Tough Inc. makes heat-proof copper cookware in the United States, and it is looking to distribute its products in Europe. Rather than build and maintain a manufacturing facility in the United Kingdom, the company decides to ship its products directly from its plant in Illinois. What type of entry mode is the company using

Answers

Answer: Exporting

Explanation:

Exporting is the cheapest method of entering another market because it does not involve the building or maintenance of any business in the new market and neither does it involve any profit sharing as all the profits go to the company exporting.

With exporting, a company just ships its products to the new market it wants to enter without establishing a presence. Companies there will then buy these goods and sell them. This is what Heat Tough Inc is doing so this must be exporting.

Yield curves for corporate and government securities have similar shapes, but the corporate rates track below the government rates.

a. True
b. False

Answers

This answer is false

The answer is false mate.

hope it will help you.

A plant asset can be defined by which of the following statements?
a. Its original cost is expensed in the period in which it was purchased.
b. It is a tangible long-term asset.
c. It is reported on the balance sheet.
d. Its cost (minus any salvage value) is gradually reported as expenses over its useful life.

Answers

Answer:

it's a tangible long-term asset

Answer:all of them

Explanation:

Got it right

solve the equation
(2x-5x)(4y-6x)​

Answers

[tex] \sf \: (2x - 5x)(4y - 6x)[/tex]

Use distributive property.

[tex] \sf \: 2x(4y - 6x) - 5x(4y - 6x) \\ \sf \: = 8xy - 12 {x}^{2} - 20xy + 30 {x}^{2} \\ \sf \: = 8xy - 20xy - 12 {x}^{2} + 30 {x}^{2} \\ = \boxed{ \bf \: - 12xy + 18x ^{2} }[/tex]

The solution for the equation is - 12xy + 18x².

You can further simplify the equation formed as - 6x (2y - 3x).

Hope it helps.

RainbowSalt2222

Answer:

18x²-12xy

Explanation:

(2x-5x)(4y-6x)​

8xy-12x²-20xy+30x²

18x²-12xy

What value does a gender analysis add to the study of the global political economy?

Answers

Gender analysis provides information that recognizes that gender, and its relationship with race, ethnicity, culture, class, age, disability, and/or other status, is important in understanding the different patterns of involvement, behaviour and activities that women and men have in economic, social and legal.The essay concludes that a gender analysis is fundamental to IPE because it demonstrates the centrality of the differential valorisation of the masculine and the feminine to the functioning of the global political economy, and thus creates opportunities for political activism and resistance.

During the months of January and February, Axe Corporation purchased goods from three suppliers. The sequence of events was as follows:
Jan. 6 Purchased goods for $1,200 from Green with terms 2/10, n/30.
6 Purchased goods from Munoz for $900 with terms 2/10, n/30.
14 Paid Green in full.
Feb. 2 Paid Munoz in full.
28 Purchased goods for $350 from Reynolds with terms 2/10, n/45.
Required:
Prepare journal entries to record the transactions, assuming Axe uses a perpetual inventory system. (If no entry is required for a transaction/event, select "No Journal Entry Required" in the first account field.)

Answers

Answer:

Axe Corporation

Journal Entries:

Jan. 6 Debit Inventory $1,200

Credit Accounts Payable (Green) $1,200

To record the purchase of goods on credit terms 2/10, n/30.

Jan. 6 Debit Inventory $900

Credit Accounts Payable (Munoz) $900

To record the purchase of goods on credit terms 2/10, n/30.

Jan. 14 Debit Accounts Payable (Green) $1,200

Credit Cash $1,176

Credit Cash Discounts $24

To record the payment on account, including discounts.  

Feb. 2 Debit Accounts Payable (Munoz) $900

Credit Cash $900

To record the payment on account, including discounts.

Feb. 28 Debit Inventory $350

Credit Accounts Payable (Reynolds)

To record the purchase of goods on credit terms 2/10, n/45.

Explanation:

a) Data and Calculations:

Jan. 6 Inventory $1,200 Accounts Payable (Green) $1,200 terms 2/10, n/30.

Jan. 6 Inventory $900 Accounts Payable (Munoz) $900 terms 2/10, n/30.

Jan. 14 Accounts Payable (Green) $1,200 Cash $1,176 Cash Discounts $24

Feb. 2 Accounts Payable (Munoz) $900 Cash $900

Feb. 28 Inventory $350 Accounts Payable (Reynolds) terms 2/10, n/45.

Lynn, an agent for Mindwonder Games LLC, executes an unauthorized contract with NOW Marketing Inc. The deal is highly advantageous to Mindwonder, and the company ratifies the contract. The contract is

Answers

Answer: c. valid

Explanation:

Even though at the time the contract was executed by the agent it was unauthorized, the fact that the company then ratifies the contract means that they agree with it and have now authorized it.

This would validate the contract because it now has the consent of the party that it was signed for which is Mindwonder Games LLC. Had the contract not been ratified then it would have been void.

Which of the following is (are) true regarding timeliness and the importance of periodic reporting? (Check all that apply.) Multiple select question. The value of information is often linked to its timeliness. Decision makers require financial statements that are audited to ensure reliability. Businesses report financial information at regular intervals to ensure timeliness of data. Useful information must reach decision makers frequently.

Answers

Answer:

• The value of information is often linked to its timeliness.

• Businesses report financial information at regular intervals to ensure timeliness of data.

• Useful information must reach decision-makers frequently.

Explanation:

Periodic reporting simply explains that the finances of businesses are reported in distinct time periods. The purpose of periodic reporting is simply for the provision of information.

Based on the options given, the true options regarding periodic reporting are:

• The value of information is often linked to its timeliness.

• Businesses report financial information at regular intervals to ensure timeliness of data.

• Useful information must reach decision-makers frequently.

Construct an amortization schedule for the first three months and the final three months of payments for a 30-year, 7 percent mortgage in the amount of $90,000. What percentage of the third payment is principal

Answers

Answer:

a. First three months and final three months of payments:

Monthly Amortization Schedule  

 Beginning Balance Interest Principal Ending Balance

1 $90,000.00 $525.00 $73.77 $89,926.23

2 $89,926.23 $524.57 $74.20 $89,852.03

3 $89,852.03 $524.14 $74.63 $89,777.39

358 $1,775.56 $10.36 $588.41 $1,187.15

359 $1,187.15          $6.93 $591.84 $595.30

360 $595.30          $3.47 $595.30 $0.00

b. The percentage of the third payment that is principal is 12.46% ($74.63/$598.77 * 100)

Explanation:

a) Data and Calculations:

Mortgage loan = $90,000

Interest rate = 7%

Period of mortgage = 30 years

Repayment = monthly

Monthly Pay:   $598.77

Total number of payments = 360

Loan Payments = $215,558.01

Total Interest = $125,558.01

Nền kinh tế Việt Nam đang vận hành theo:

Answers

Answer In English: Vietnam's economy is operating according to ...

K Company estimates that overhead costs for the next year will be $3,441,000 for indirect labor and $930,000 for factory utilities. The company uses direct labor hours as its overhead allocation base. If 93,000 direct labor hours are planned for this next year, how much overhead would be assigned to a product requiring 5 direct labor hours

Answers

Answer:

$235.00

Explanation:

Calculation to determine how much overhead would be assigned to a product requiring 5 direct labor hours

Overhead assigned to direct labor hours=[($3,441,000 + $930,000)/93000 direct labor hours]*5 direct labor hours

Overhead assigned to direct labor hours=($4,371,000/93,000)* 5 direct labor hours

Overhead assigned to direct labor hours= $47 per direct labor hour* 5 direct labor hours

Overhead assigned to direct labor hours= $235.00

Therefore how much overhead would be assigned to a product requiring 5 direct labor hours will be $235

Which of the following types of mortgages would be most advantageous to have on your house if you expected the annual rate of inflation would be higher than most people thought?
a. reverse annuity mortgage
b. interest-only mortgage
c. adjustable-rate mortgage
d. fixed-rate mortgage

Answers

Answer:

d. fixed-rate mortgage

Explanation:

Inflation can be defined as the persistent general rise in the price of goods and services in an economy at a specific period of time.

Generally, inflation usually causes the value of money to fall and as a result, it imposes more cost on an economy.

On a related note, when the level of inflation is low in a particular country; their current account balance would be high. However, when the level of inflation is high; it results in low growth and as such increases the home country's current account balance, other things being equal (ceteris paribus).

Hence, if you anticipate a higher annual rate of inflation than most people thought, the fixed-rate mortgage would be most advantageous to have on your house because the interest is fixed or constant over the life of the mortgage loan.

A fixed-rate mortgage can be defined as an installment or fully amortizing mortgage loan that has a fixed (constant) interest rate that doesn't change throughout the entire duration of the loan.

This ultimately implies that, an equal amount of money is paid as principal and interest throughout the life of the mortgage loan.

Define each of the following investment rules and discuss any potential shortcomings of each. In your definition, state the criterion for accepting or rejecting independent projects under each rule. a. Payback period. b. Average accounting return. c. Internal rate of return. d. Profitability index. e. Net present value

Answers

internal rate of return

A logical way to allocate building maintenance costs to departments would be based on: Select one: A. Machine hours B. Number of employees C. Labor hours D. Square feet of floor space

Answers

Answer: D. Square feet of floor space

Explanation:

The building maintenance cost should be based on a measure that takes into account the size of the building so that the maintenance cost can be apportioned based on how much space needs to be maintained.

The best measure to do so would therefore be the square feet of floor space. If maintenance cost is assigned per square feet, it would take into account how much expenses are being incurred to maintain the entire size of the building.

True or false? if false explain. An internally held public debt is like a debt of the left hand owed to the right hand.

Answers

Answer:True

Explanation: AN internally held debt is like a debt of the left hand owned to the right hand. This is a true statement. Left hand and right hand is ib the same body. Similarly,internal debit is taken from public of one's own nation. Just like things are in left hand or right hand, it remains in same person. Similarly, internal debit is borrowed from the people of the nation itself and is held within the nation.

D Corporation applies manufacturing overhead to jobs using a predetermined overhead rate of 75% of direct labor cost. Any under of overapplied manufacturing overhead cost is closed out to Cost of Goods Sold at the end of the month. During May, the following transactions were recorded by the company:
Raw materials (all direct materials):
Purchased during the month $38,000
Used in production $35,000
Labor:
Direct labor-hours worked during the month 3,150
Direct labor cost incurred $30,000
Manufacturing overhead cost Incurred (total) $24,500
Inventories:
Raw materials (all direct), May 31 $8,000
Work in process, May 1 $9,000
Work in process, May 31 $12,000
Contains $4,400 in direct labor cost.
The Cost of Goods Manufactured for May was:____.
a. $84,500.
b. $95,000.
c. $75,500.
d. $81,500.

Answers

Answer:

D Corporation

The Cost of Goods Manufactured for May was:____.

a. $84,500.

Explanation:

a) Data and Calculations:

Predetermined overhead rate = 75% of direct labor cost

Raw materials (all direct materials):

Purchased during the month $38,000

Used in production                 $35,000

Labor:

Direct labor-hours worked during the month 3,150

Direct labor cost incurred $30,000

Manufacturing overhead cost Incurred (total) $24,500

Inventories:

Raw materials (all direct), May 31 $8,000

Work in process, May 1 $9,000

Work in process, May 31 $12,000

Contains $4,400 in direct labor cost.

Cost of Goods Manufactured:

Work in process

Beginning balance May 1     $9,000

Raw materials used           $35,000

Direct labor cost incurred $30,000

Overhead applied               22,500

Cost of goods manufactured          $84,500

Work in process, May 31                  $12,000

Zell Company had sales of $1,800,000 and related cost of merchandise sold of $1,150,000 for its first year of operations ending December 31, 20Y3. Zell Company provides customers refunds and allowances for any damaged merchandise. At the end of the year, Zell Company estimates that customers will request refunds and allowances for 1.5% of sales. Assume that on February 3, 20Y4, Zell Company paid a customer a $5,000 cash refund for damaged merchandise. Required: (a) Journalize the adjusting entry on December 31, 20Y3, to record the expected customer refunds and allowances\.\* (b) Journalize the entry to record the cash refund\.\* *Refer to the chart of accounts for the exact wording of the account titles. CNOW journals do not use lines for journal explanations. Every line on a journal page is used for debit or credit entries. CNOW journals will automatically indent a credit entry when a credit amount is entered.

Answers

Solution :

a).      Date                 Description                       Debit($)                   Credit($)

  31st Dec 20Y3           Sales                              27,000

                              (1,800,000 x 1.5%)        

                             Customer refunds payable                                    27,000    

                             

                             Estimated sales return           16,000

                              inventory

                           Cost of merchandise sold                                        16,000

b).     Date                 Description                       Debit($)                   Credit($)

  3 Feb, 20Y4   Customer refund payable        5000

                          Cash                                                                           5000

                         Merchandise inventory              3100

                        Estimated return inventory                                        3100

An approach to managing inventories and production operations such that units of materials and products are obtained and provided only as they are needed is called: Customer orientation. Continuous improvement. Total quality management. Just-in-time manufacturing. Theory of constraints.

Answers

Answer:

Just-in-time manufacturing

Explanation:

just-in-time manufacturing can be regarded as Lean manufacturing

a production method that helps in

reduction of times within the production system and reduction in

response times from suppliers as well to to customers. It should be noted that the approach to managing inventories and production operations such that units of materials and products are obtained and provided only as they are needed is called Just-in-time manufacturing.

Who are the primary regulatory entities of the real estate business?

Answers

Answer:

State regulation State governments are the primary regulatory entities of the real estate business. State governments establish real estate license laws and qualifications

Explanation:

A simple definition of real estate is that it is air, water, land, and everything

affixed to the land. Real estate in the United States may be owned privately by

individuals and private entities or publicly by government entities. Private

ownership rights in this country are not absolute. The government can impose

taxes and restrictions on private ownership rights, and it can take private

property away altogether. In addition, other private parties can exert their rights

and interests on one's real property. A bank, for example, can take a property if

the owner fails to pay a mortgage. A neighbor can claim the right to walk across

one's property whether the owner likes it or not, provided he or she has done so

for a certain number of years.

In attempting to define real estate, it is essential to understand what rights and

interests parties have in a parcel of real estate. And to understand real estate

rights and interests, one must first recognize the distinctions between:

 land and real estate

 real estate and property

 real property and persnal pro[perty

Bill is the supervising editor for a publishing company. He directs his employees ' tasks and is ultimately responsible for the work that his department accomplishes . Bill is an example of a(n)

HR director.
line manager.
specialized employee.
classifier.

Answers

Answer:

line manager

Explanation:

K Company estimates that overhead costs for the next year will be $2,967,000 for indirect labor and $860,000 for factory utilities. The company uses direct labor hours as its overhead allocation base. If 86,000 direct labor hours are planned for this next year, how much overhead would be assigned to a product requiring 6 direct labor hours

Answers

Answer:

$267.00

Explanation:

First and foremost, it should be borne in mind that the overhead per direct labor hour is the total forecast overhead costs for next year divided by the planned direct labor hours, in essence, we simply determine plantwide overhead allocation rate, which is the basis for determining the amount of direct to be assigned to 6 direct labor hours

plantwide overhead allocation rate=(indirect labor overhead+factory utilities)/planned direct labor

indirect labor overhead cost=$2,967,000

factory utilities=$860,000

planned direct labor hours=86,000

plantwide overhead allocation rate=($2,967,000+$860,000)/86000

plantwide overhead allocation rate=$44.50

overhead allocation to a product requiring 6 direct labor hours=6*$44.50

overhead allocation to a product requiring 6 direct labor hours=$267.00

To assign overhead costs to each product, the company:_____.
a. multiplies the activity-based overhead rates per cost driver by the number of cost drivers expected to be used per product.
b. assigns the cost of each activity cost pool in total to one product line.
c. multiplies the overhead rate by the number of direct labor hours used on each product.
d. multiplies the rate of cost drivers per estimated cost for the cost pool by the estimated cost for each cost pool.

Answers

Answer:

a. multiplies the activity-based overhead rates per cost driver by the number of cost drivers expected to be used per product.

Explanation:

Costing is the measurement of the cost of production of goods and services by assessing the fixed costs and variable costs associated with each step of production.

Generally, an activity-based costing uses multiple cost pools such as manufacturing cost or customer services and multiple cost drivers such as direct labor hours worked, number of changes used in engineering department, etc.

Cost pool is simply the amount of money spent by a firm on a particular activity.

Hence, to assign overhead costs to each product, the company multiplies the activity-based overhead rates per cost driver by the number of cost drivers expected to be used per product.

In activity-based costing, the activity rate for an activity cost pool is calculated by using the following formula;

Activity rate = total overhead cost/activity for the activity cost pool.

Gullett Corporation had $37,000 of raw materials on hand on November 1. During the month, the Corporation purchased an additional $86,000 of raw materials. The journal entry to record the purchase of raw materials would include a:

Answers

Answer: See explanation

Explanation:

The journal entry to record the purchase of raw materials is analysed below:

November:

Dr Raw materials $86000

Cr Cash or account payable $86000

It should be noted that as the raw material is increasing, the raw material account will be debited while as the cash or account payable I decreasing, it is credited.

what is consumerism mean

Answers

Answer:

the protection or promotion of the interests of consumers.

The protection or promotion of the interests of consumers.

A job order costing system does which of the following? Select one: A. Is used to determine period costs in a service company B. Is used to determine unit costs when products are manufactured in a continuous flow process C. Allocates manufacturing costs to individual jobs to determine unit costs D. Both A and B E. None of the above

Answers

Answer: C. Allocates manufacturing costs to individual jobs to determine unit costs

Explanation:

Job order costing is used to identify the cost of producing a single units of a good. It is usually used by small to medium scale companies who produce per good or by companies that specialize in the production of a custom goods and services.

Under job order costing, manufacturing costs are allocated to individual jobs in order to determine what the individual jobs cost so that an appropriate selling price can be given.

Marvin Industries owns a piece of equipment with a cost of $78,000 and accumulated depreciation of $51,000. The equipment is sold for $30,000 cash. The amount that should be reported as a cash inflow from investing activities is:

Answers

Explanation:

tu pregunta no tiene sentido y no entiendo ese idioma

Midsouth Stitchery wants to improve their productivity. Their process yield is currently 91.56% based on 9816 yards of material. If they are going to improve their productivity to 92.10, how many yards of finished material will they have to produce from the same amount of material input

Answers

Answer:

9,040.54 yards

Explanation:

Input material amount I = 9,816 yards

Productivity P = 92.10%

Let Output Material amount be O

O = I * P

O = 9,816 yards * 0.9210

O = 9040.536

O = 9040.54 yards

So, the unit of yards they will have to produce from the same amount of material input is 9,040.54 yards

To a greater or lesser degree, many governments can be considered pragmatic nationalists when it comes to foreign direct investment (FDI); this means it has both benefits and costs.

a. True
b. False

Answers

Answer:

a. True

Explanation:

The term foreign direct investment (FDI) is basically used to classify the number of capital investments and other non-financial investments made by foreign companies into a host country.

For example, if the U.S receives witnesses an increase in new Chinese-owned businesses in the past year, then those investments amount once quantified would make up part of the U.S foreign direct investment (FDI) for the year. This would come would benefit, while also carrying some cost such as having an unfavorable balance of payment.

Other Questions
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