On January 1, a machine with a useful life of 10 years and a residual value of $76000 was purchased for $280000. What is the depreciation expense for year 2 under the double-declining-balance method of depreciation

Answers

Answer 1

Answer:

ill try but no promises ok


Related Questions

The following data relate to direct materials for the month for the Hodge Wax Company: The standard costs for the work done was 5,900 pounds of wax at $9.50 per pound. The actual costs were 6,300 pounds at $9 per pound. What is the direct materials efficiency variance

Answers

Answer: $3800 U

Explanation:

The direct material efficiency variance will be calculated as follows:

Direct material efficiency variance = (Standard quantity - Actual quantity) × Standard price of material

= (5900 - 6300) × 9.50

= 400 × 9.50

= $3800 U

Therefore, the direct material efficiency variance is $3800 Unfavorable.

Final goods or services used to compute GDP refer to: the value of outstanding shares of stock of manufacturing firms. the value of outstanding shares of stock of manufacturing firms. the factors of production used to produce output. the factors of production used to produce output. goods and services at the final stage of production they have reached during the year.

Answers

Answer:

goods and services at the final stage of production they have reached during the year.

Explanation:

Gross Domestic Products (GDP) is a measure of the total market value of all finished goods and services made within a country during a specific period.

Simply stated, GDP is a measure of the total income of all individuals in an economy and the total expenses incurred on the economy's output of goods and services in a particular country. Also, gross domestic products (GDP) is a measure of the production levels of any nation.

Basically, the four (4) major expenditure categories of GDP are consumption (C), investment (I), government purchases (G), and net exports (N).

Hence, the gross domestic products (GDP) of a country is computed using final goods or services, which simply are goods and services at the final stage of production they have reached during the year.

In conclusion, the goods or services that are purchased by consumers (end users) are typically used for computing final goods or services.

What is the IRR, assuming an industrial building can be purchased for $250,000 and is expected to yield cash flows of $18,000 for each of the next five years and be sold at the end of the fifth year for $280,000

Answers

Answer:

9.2%

Explanation:

Internal rate of return is the discount rate that equates the after-tax cash flows from an investment to the amount invested

IRR can be calculated with a financial calculator  

Cash flow in year 0 =  $-250,000

Cash flow in year 1 = $18,000

Cash flow in year 2 = $18,000

Cash flow in year 3 = $18,000

Cash flow in year 4 = $18,000

Cash flow in year 5 = $18,000 + $280,000

IRR = 9.2%

To determine IRR 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 IRR button and then press the compute button.  

All of the following are qualified education expenses for the Lifetime Learning Credit and American Opportunity Credit, except: _________
a) Books and Supplies.
b) Tuition and Fees.
c) Equipment.
d) Room and Board.

Answers

Answer:

d) Room and Board.

Explanation:

The only option that is not qualified as an educational expense would be Room and Board. This is because a place to stay on campus is not a necessity for learning. Tuition/Fees, Equipment, and Books/Supplies are all necessary in order to be able to attend the university and learn. Without these, it would be impossible for you as a student to learn what is needed. However,  with these things you can easily travel by car, bus, or train to the faculty without the need for a room or board.

As a customer acquisition technique, events: a. Are considered mostly ineffective compared to mobile advertising or social media promotions b. Tend to be used independently of other acquisition techniques c. Can happen in an online environment d. Are primarily an offline channel

Answers

Answer: a. Are considered mostly ineffective compared to mobile advertising or social media promotions.

Explanation:

Customer acquisition techniques refers to the strategies that are helps in the identification of the potential leads which are then converted into active customers. Such techniques include personalized offer design, automated email marketing etc.

As a customer acquisition technique, events are considered mostly ineffective compared to mobile advertising or social media promotions.

Cardinal Health bonds have an annual coupon rate of 3.4 percent and a par value of $1,000 and will mature in 7 years. If you require a 5 percent return, what price would you be willing to pay for a Cardinal bond

Answers

The answer is "$716.56", and the further calculation can be defined as follows:Health care business, Cardinal Health Leading provider healthcare, and biopharmaceutical products and services that help pharmacists.The healthcare providers impact on customer care whilst reducing costs, improving productivity, or increasing productivity.

Annual coupon to be paid[tex]\bold{= \$1000 \times 3.4\%= \$1000 \times \frac{3.4}{100} = \$34}[/tex]

years = 7

Calculating the bond price:

[tex]= \$1000 \times PVF(5\%, 7\ years) +\$34 \times PVAF(5\%, 7\ years) \\\\= \$1000 \times 0.71068 +\$34 \times 0.17282\\\\= \$710.68 + \$5.87588\\\\= \$716.55588\\\\= \$716.56\\\\[/tex]

So, the final answer is "$716.56".

Learn more:

brainly.com/question/15570099

Annual interest rate 4.00%

Loan Amount 4923275

Years 7

Grace Period 2 Years

Loan Period 5 Years

Total 7 Years

Project 1.5 years (development or initial investment period)

further 10 years of operation (life of the project)

Repayable in 5 equal installments.

I need figures for interest expense, interest paid, and principal repayment. Anyone can help me?

Answers

Answer:

formula is PRT÷10

Explanation:

so solve it

A company's managers should almost always give serious consideration to making significant adjustments in its camera/drone strategies and competitive approaches when:

a. all or most of its competitors are using mostly different competitive approaches and therefore the marketplace is not big enough to accommodate all of the competitors.
b. all or most of its competitors are using mostly copycat competitive approaches that make it difficult for any of these companies to capture sales volumes and revenues big enough to earn profits large enough to meet investor-expected EPS, ROE, and stock price appreciation targets.
c. the number of camera and drone workstations the company has installed is NOT well above the industry-averages (as reported on pages 6 and 7 of the most recent Camera & Drone Journal).
d. the company's market share for action cameras has not been the largest for two straight years and when its EPS and ROE have also not been the highest in the industry for two straight years.
e. the company's operating profits per action camera sold are not substantially above the industry-average benchmarks in at least three geographic regions (as reported on p. 6 of the most recent Camera & Drone Journal),

Answers

Answer:

Hence the correct option is option b - All are most of its competitors are using mostly copycat competitive approaches that make it difficult for any of these companies to capture sales volumes and revenues big enough to earn profits large enough to meet investor expected EPS, ROE, and stock price appreciation targets.

Explanation:      

A company's management should nearly always give serious consideration to creating significant adjustments in its camera or drawn strategies and competitive approaches when all or most of its competitors are using mostly copycat competitive approaches that make it difficult for any of those companies to capture sales volumes and revenues large enough to earn profits large enough to satisfy investor expected EPS ROE and stock price appreciation targets.

The correct option for the given question is "all or most of its competitors are using mostly copycat competitive approaches that make it difficult for any of these companies to capture sales volumes and revenues big enough to earn profits large enough to meet investor-expected EPS, ROE, and stock price appreciation targets."

What is camera/drone strategies?

The camera/drone strategy involves the strategic approach of a company in which the company overlooks its competitors, their market, and strategies and modify its strategies accordingly.

If the competitors are using copycat competitive approaches and hence are making it difficult for the company to achieve sales volume and revenue and the expectations of the companies' investors regarding the EPS, ROE and stock price appreciation are difficult to meet, the company  should consider its camera/drone strategies and competitive approaches.

Therefore the correct option is b.

Learn more about camera/drone strategies here:

brainly.com/question/27006230

Sybil, age 40, is single and supports her dependent parents who live with her, as well as her grandfather who is in a nursing home. She has AGI of $80,000 and itemized deductions of $8,000. What is the taxable income?

Answers

Answer:

$61,650

Explanation:

Calculation to determine the taxable income

Adjusted Gross Income (AGI) $80,000

Deduct Standard deduction (head of household) ($18,350)

Taxable Income $61,650

($80,000-$18,350)

Therefore the vthe taxable income is $61,650

An employee receives an hourly rate of $15, with time and a half for all hours worked in excess of 40 during the week. Payroll data for the current week are as follows: hours worked, 46; federal income tax withheld, $120; all earnings are subject to social security tax; Social security tax rate, 6%; and Medicare tax rate, 1.5%; state unemployment tax, 5.4% on the first $7,000; federal unemployment tax, 0.8% on the first $7,000. Prepare the journal entry to record the salaries expense. If required, round your answers to two decimal places. If an amount box does not require an entry, leave it blank.

Answers

Answer and Explanation:

The journal entries are shown below:

On December 31

Salary Expense $735.00  

  To Federal Withholding Taxes Payable $120.00  

     To Social Security Taxes Payable 44.10 (735  × 6%)

     Medicare Taxes Payable 11.03 (735  × 1.5%)

     Salaries Payable 559.87

(Being salary expense is recorded)

Here the salaries expense is debited as it increased the expense and credited the payable account as it increased the liabilities account

Working note

Regular earnings 600 (40 × 15)  

Overtime earnings 135 (46 - 40) × 15 × 1.5  

Gross earnings 735  

What would happen to the equilibrium price and quantity of lattés if the cost to produce steamed milk, which is used to make lattés, increased, and scientists discovered that lattés lead to a longer life expectancy? Group of answer choices The equilibrium quantity would decrease, and the effect on equilibrium price would be ambiguous. Both the equilibrium price and quantity would increase. Both the equilibrium price and quantity would decrease. The equilibrium price would increase, and the effect on equilibrium quantity would be ambiguous.

Answers

Answer:

The equilibrium price would increase, and the effect on equilibrium quantity would be ambiguous.

Explanation:

The equilibrium price would increase, and the effect on equilibrium quantity would be ambiguous.

The increase in the cost of production will decrease the supply so the supply curve will shift leftward and simultaneously the research by scientists says the consumption of lattes will increase the life expectancy so many people will start consuming t os demand curve will shift rightwards. That means equilibrium price will increase but change in quantity can not be determined.

You invent of a new type of dog leash. You choose a market segmentation approach and decide to target the large national population of dog owners. After reviewing what identifies an ideal market you realize your segmentation approach does not meet any of the effective segmentation conditions. At this point you should:

Answers

Answer:

refine your approach by going back to the drawing board

Explanation:

Considering the scenario described above in the question, the best thing to do is "refine your approach by going back to the drawing board."

This will give you the chance and opportunity to look for a better plan, then find a perfect segmentation approach that really meets and satisfy all of the effective segmentation conditions.

what is reductionasim​

Answers

Answer:

Thus, the ideas that physical bodies are collections of atoms or that a given mental state (e.g., one person's belief that snow is white) is identical to a particular physical state (the firing of certain neurons in that person's brain) are examples of reductionism.

Explanation:

In the two-country model of international labor mobility:________
A) the long-run equilibrium assumes countries' policies place significant restrictions on migration.
B) the long-run equilibrium assumes that desired migration exceeds actual migration.
C) the long-run equilibrium assumes that actual migration exceeds desired migration.
D) the long-run equilibrium is the result of a divergence of the real wages in the two countries.
E) the long-run equilibrium assumes that desired and actual migration are equal.

Answers

E) the long-run equilibrium assumes that desired and actual migration are equal.

Assume that, on January 1, 2021, Sosa Enterprises paid $2,140,000 for its investment in 33,000 shares of Orioles Co. Further, assume that Orioles has 110,000 total shares of stock issued and estimates an eight-year remaining useful life and straight-line depreciation with no residual value for its depreciable assets. At January 1, 2021, the book value of Orioles' identifiable net assets was $7,160,000, and the fair value of Orioles was $10,000,000. The difference between Orioles' fair value and the book value of its identifiable net assets is attributable to $1,900,000 of land and the remainder to depreciable assets. Goodwill was not part of this transaction. The following information pertains to Orioles during 2021: Net Income $ 400,000 Dividends declared and paid $ 240,000 Market price of common stock on 12/31/2021 $ 80 /share What amount would Sosa Enterprises report in its year-end 2021 balance sheet for its investment in Orioles Co.

Answers

Answer:

$2,152,750

Explanation:

Calculation to determine What amount would Sosa Enterprises report in its year-end 2021 balance sheet for its investment in Orioles Co.

Acquisition price for 30% share $2,140,000

($33,000 / $110,000 * 100=30%)

Add: Net income $120,000

($ 400,000 * 30%)

Less: Dividend ($72,000)

($240,000 * 30%)

Less: Excess depreciation ($35,250)

($940,000 / 8 yrs*30%)

[$10,000,000-$7,160,000-$1,900,000)=$940,000]

Investment reported in Balance $2,152,750

Therefore the amount that Sosa Enterprises would report in its year-end 2021 balance sheet for its investment in Orioles Co is $2,152,750

Conflicts of interest a. have become less frequent today. b. always involve personal financial gain. c. are morally worrisome only when the employee acts to the detriment of the company. d. occur when employees have special or private interests that are substantial enough to interfere with their job duties.

Answers

Answer:

D

Explanation:

Conflicts of interest occur when employees have special or private interests that are substantial enough to interfere with their job duties

For example, imagine that there is an analyst who works in a firm. He comes across material non public information that the value of the shares of the company is about to plummet. This analyst has shares in the company.

A conflict of interest arises, he can either trade his shares and engage in insider trading or not trade his shares so as to protect the integrity of the capital market

the ethical step is not to trade

1. ______ are costs that do not require a monetary payment
A) Accounting costs
B) Explicit costs
C) All opportunity costs
D) Implicit costs
2. Joe runs a restaurant. He pays his employees $200,000 per year. His ingredients cost him $50,000 per year. Prior to running his restaurant, Joe was a lawyer earning $150,000 per year. What would economists say is Joe’s cost of running the restaurant?
A) $150,000
B) $200,000
C) $250,000
D) $400,000

Answers

1. The cost that does not need a monetary payment is the implicit cost.

2. The cost of running the restaurant is $400,000.

1.

Implicit cost is normally:

The opportunity cost that occurred at the time when the company used the resources i.e. owned for the production without considering any payment regarding the resources.Here monetary payment should not be involved.

Therefore rest of the given costs should involve monetary payments.

2. The cost of running the restaurant is as follows:

= Employee payment + ingredients cost + lawyer earnings

= $200,000 + $50,000 + $150,000

= $400,000

Therefore we can conclude that

1. The cost that does not need a monetary payment is the implicit cost.

2. The cost of running the restaurant is $400,000.

Learn more about the opportunity cost here: brainly.com/question/13036997

price elasticity of demand

Answers

Answer:

Price elasticity of demand is a measure of the change in the quantity purchased of a product in relation to a change in its price.

Explanation:

On January 1, 2021, G Corp. granted stock options to key employees for the purchase of 87,000 shares of the company's common stock at $26 per share. The options are intended to compensate employees for the next two years. The options are exercisable within a four-year period beginning January 1, 2023, by the grantees still in the employ of the company. No options were terminated during 2021, but the company does have an experience of 6% forfeitures over the life of the stock options. The market price of the common stock was $32 per share at the date of the grant. G Corp. used the Binomial pricing model and estimated the fair value of each of the options at $8. What amount should G charge to compensation expense for the year ended December 31, 2021

Answers

Answer:

the  compensation expense for the year is $327,120

Explanation:

The computation of the compensation expense for the year is given below:

= (Number of stock options to be purchased × (1 - forefeiture percentage) × fair value per option)) ÷ 2

= (87,000 shares × (1 - 0.06) × $8)) ÷ 2

= $327,120

Hence, the  compensation expense for the year is $327,120

The same should be considered and relevant too

The papilla supplies nourishment to the

Answers

Answer:

Papilla: Cells filled with capillaries that supply nourishment to the cells around it.

Beech Company produced and sold 105,000 units of its product in May. For the level of production achieved in May, the budgeted amounts were: sales, $1,300,000; variable costs, $750,000; and fixed costs, $300,000. The following actual financial results are available for May.
Actual
Sales (105,000 units) $ 1,275,000
Variable costs 712,500
Fixed costs 300,000
Prepare a flexible budget performance report for May.
Beech Company
Flexible Budget Performance Report
For Month Ended May 31
Flexible Budget
Actual Results
Variance
Favorable/Un fav.
Sales
Variable Expense
Contribution Margin
Fixed Expense
Income from Operations
(Could you please show how to get the Flexible Budget)

Answers

Answer:

I will answer next time not this

The quantity of money demanded is the Group of answer choices income and volume of profits that people and businesses would like to receive. average daily volume of bank account withdrawals. amount that people and businesses choose to hold. fraction of cash holdings in an average investment portfolio.

Answers

Answer:

The amount that people and businesses choose to hold.

Explanation:

The amount that people and businesses choose to hold.

The total demand for money is the total amount of money that people wants to hold and there are three main reasons for which money is being held. First is transactions related reason, second is the precautionary reason, and third is the speculative reason. The above three reasons push the people to hold the money that becomes the total demand for money.

Áp dụng một trong các phương pháp quản trị chất lượng để phân tích thực trạng công tác quản trị chất lượng tại một tổ chức/doanh nghiệp cụ thể.

Answers

Answer:

Bench marking and Continuous improvement.

Explanation:

Quality management is essential for any business. It is necessary to inspect quality of goods before they are sold to customers so that faulty products are identified at an earlier stage. There are various quality management techniques which are used by businesses. Kaizen, Six sigma, and zero defect programs are various total quality management techniques. There should be strict inspection of finished goods before they are dispatched to the customers.

Team Sports has 4.9 million shares of common stock outstanding, 2.9 million shares of preferred stock outstanding, and 29 thousand bonds. If the common shares are selling for $3.90 per share, the preferred share are selling for $15.9 per share, and the bonds are selling for 98.91 percent of par, what would be the weight used for common stock in the computation of Team's WACC

Answers

Answer:

The weight used for common stock in the computation of Team's WACC is 20.35%.

Explanation:

Since par value of a bond is $1,000, we have:

Bond selling price = Bond par value * Selling price percentage = $1,000 * 98.91% = $989.10

the weight used for common stock in the computation of Team's WACC can be calculated as follows:

Value of common stock = Number of shares of common stock outstanding * Common stock price per share = 4,900,000 * $3.90 = $19,110,000

Value of preferred stock = Number of shares of preferred stock outstanding * Preferred stock price per share = 2,900,000 * $15.9 = $46,110,000

Value of bond = Number of bonds * Bond selling price = 29,000 * $989.10 = $28,683,900

Team's total value = Value of common stock + Value of preferred stock + Value of bond = $19,110,000 + $46,110,000 + $28,683,900 = $93,903,900

Therefore, we have:

Weight of common stock = Value of common stock / Team's total value = $19,110,000 / $93,903,900 = 0.2035, or 20.35%

Therefore, the weight used for common stock in the computation of Team's WACC is 20.35%.

Bengal Co. provides the following unit sales forecast for the next three months: July August September Sales units 4,800 5,500 5,360 The company wants to end each month with ending finished goods inventory equal to 25% of the next month's sales. Finished goods inventory on June 30 is 1,200 units. The budgeted production units for July are: Multiple Choice 6,000 units. 3,600 units. 6,175 units. 2,400 units. 4,975 units.

Answers

Answer: 4,975 units

Explanation:

Budgeted production in July = Sales forecast for July + Ending inventory for July - Beginning inventory

Beginning inventory = 25% of July sales

= 25% * 4,800

= 1,200 units

Ending inventory = 25% of August sales

= 25% * 5,500

= 1,375 units

Budgeted production is therefore:

= 4,800 + 1,375 - 1,200

= 4,975 units

Macrozine Inc. provides support for employees faced with ethical dilemmas. An ethics compliance officer is available in the Human Resources office or through an employee hotline. This is an example of ethical:_________

a. reasoning
b. awareness
c. whistle-blowing
d. action

Answers

Answer:

d. action

Explanation:

In Business, this would be an example of ethical action. These are actions that companies take in order to prove that they are committed to their employees. Especially making sure that they are safe, respected, and mentally/emotionally good within the work environment. By providing such services such as an employee hotline and a HR department they are providing resources for the employees to voice their concerns and needs in case of any dilemma in the company.

If the United States passed a tariff on imported steel which of the following would directly benefit?

A. Foreign steal companies

B. All Americans would benefit because of the lower price for steel

C. Businesses which imports steel

D. American steel producers

Answers

businesses which imports steel C

Plant assets sometimes are purchased as a group in a single transaction for a lump-sum price. This transaction is called a __________, or group, bulk, or basket purchase.

Answers

Answer:

Lump-Sum Purchase

Explanation:

Plant assets

This is simply known as well founded or important assets of an essential or useful life of more than one accounting period and are normally used in the operation of a business. One of the major characteristic of plant assets is that they are often used in operations.

They are known also as resources that has physical substance, used mainly in the operations of a business and it is not intended for sale to customers.

Plant assets are also called property, plant, equipment; plant and equipment; and fixed assets.

It is also discard (done away with) if it is not useful anymore to the company, and it has no market value.

On January 1, 2021, Doyle Corporation had 140,000 shares of its $5 par value common stock outstanding. On December 1, when the market price of the stock was $15, the corporation declared a 40% stock dividend to be issued to stockholders of record on December 16, 2021. What was the impact of the 40% stock dividend on the balance of the retained earnings account

Answers

Answer: Retained earnings would reduce by the $840,000 dividend.

Explanation:

Stock dividends to the shareholders is to be paid from the retained earnings of the company as it represents profits that the shareholders get because they are owners in the company.

Retained earnings spent = Number of shares * Market price * Stock dividend

= 140,000 * 15 * 40%

= $840,000

Retained earnings would reduce by the $840,000 dividend.

Blackwell Industries received a 120-day, 9% note for $180,000, dated August 10 from a customer on account. Assume 360-day year. Required: a. Determine the due date of the note. b. Determine the maturity value of the note. When required, round your answers to the nearest dollar. $fill in the blank abd719f5d049ff0_2 c. Journalize the entry to record the receipt of the payment of the note at maturity. If an amount box does not requ

Answers

Answer: a. 120 days

b. $185400

Explanation:

a. The due date of the note will be:

August = 31-10 = 21 days

September = 30 days

October = 31 days

November = 30 days

December = 8 days

Total = 120 days

b. The maturity value of the note will be:

= 180000 + (180000 × 9% * 120/360)

= 180000 + (180000 × 0.09 × 0.33)

= 180000 + 5346

= 185346

= 185400 to nearest dollar

3. 8 december

Debit Cash $ 185,400

Credit Note Receivable $180,000

Credit Interest Revenue $5,400

Other Questions
What should be done so that the expression will have a value of 28?6 + 2 + 32 2 Can you do this question? In which type of mixture do the physically distinct component parts each have distinct properties? X = The set of months in a year? Find out the values of x and y from the following ordered pairs.(x + y, 2) = (13, 2x y) hello i......10 year old Below is a picture of two blocks made of different materials. Block A Block B grams grams If Block A is located on the Moon and Block B is located on Earth, which of the following is true about the two blocks?a: they have the same density. b: they have the same volume. c: they have the same mass.d: they have the same weight. What is a chemical reaction? Put the balloon near (BUT NOT TOUCHING) the wall. Leave about as much space as the width of your pinky finger between the balloon and wall. Does the balloon move, if so which way Question 4 of 5Drag the tiles to the correct boxes to complete the pairs. Not all tiles will be usedMatch each explicit formula to its corresponding recursive formula.(8) = 5(5)(1-1)(n) = 3 +5(n-1)(3) = 5+3(1-1)7(n) = 3(5)(n-1)$(n) = 5 +5(n-1)f(1) = 5(*) = 3;(n - 1), for 3(1) = 5(n) = f(n-1) +5, for n?f(1) = 5f(n) = f(n-1) + 3, for n? Assume you are an attorney and you are asked to prepare a Will by an individual you suspect maybe suffering from some form of dementia. What is a will Can someone please help me with this Im struggling Whats one thing in your life you wish you could undo Question 4(Multiple Choice Worth 4 points).(08.03)Solve the system of equations and choose the correct answer from the list of options.X + y = -3y = 2x + 2a- five over 3, four over 3b-negative five over 3, negative four over 3c- negative 3 over 5 negative 3 over 4D- 3 over 4, 3 over 5 which element is necessary to complete the graphic organizer If you tethered a space station to the earth by a long cable, you could get to space in an elevator that rides up the cable much simpler and cheaper than riding to space on a rocket. There's one big problem, however: There is no way to create a cable that is long enough. The cable would need to reach 36,000 km upward, to the height where a satellite orbits at the same speed as the earth rotates; a cable this long made of ordinary materials couldn't even support its own weight. Consider a steel cable suspended from a point high above the earth. The stress in the cable is highest at the top; it must support the weight of cable below it.What is the greatest length the cable could have without failing? Medical profession is a very sensitive profession.Do U agree?Give 5 reason what is the tone in "the man in the arena" by By Theodore Roosevelt Two workers finished a job in 12 days. How long would it take each worker to do the job by himself if one of the workers needs 10 more days to finish the job than the other worker Which of the following is not organic compound? a. CH4 b. H2CO3 c. CCl4 d. CH3-OH