You are an executive with an internet merchandizing company. Azzamon Inc. You have been assigned the task of analyzing whether to add a new warehouse in Atlanta or in Boston. A consulting firm whom you paid $100 K to do a study has narrowed the choice down to these two cities. You currently have two other warehouses in other cities. You must decide whether the following is relevant or irrelevant to the decision of where to locate the warehouse? Consultant Fee: Relevant Irrelevant

Answers

Answer 1

Answer:

Azzamon Inc.

Consultant Fee:

Irrelevant.

Explanation:

The consultant fee is not relevant to the decision of where to locate the warehouse.  It is like a sunk cost that has already been incurred.  The two cities recommended by the consultant will be considered based on their relevant statistics and data and not based on the fee paid to the consultant.  A relevant cost impacts the decision at hand.  One relevant cost for making a decision of this nature is the cost of installing facilities at the locations.


Related Questions

Bims Corporation uses the weighted-average method in its process costing system. The Assembly Department started the month with 2,400 units in its beginning work in process inventory that were 70% complete with respect to conversion costs. An additional 62,000 units were transferred in from the prior department during the month to begin processing in the Assembly Department. There were 20,000 units in the ending work in process inventory of the Assembly Department that were 60% complete with respect to conversion costs. What were the equivalent units for conversion costs in the Assembly Department for the month

Answers

Answer:

56,400 units

Explanation:

The computation of the equivalent units for conversion costs in the Assembly Department is given below:

But the transferred units is

=  Beginning work in process inventory units + additional units - ending work in process inventory units

= 2,400 units + 62,000 units - 20,000 units

= 44,400 units

Now the equivalent units for conversion costs equal to

=  Transferred units × percentage of completion + ending work in process inventory units × percentage of completion

= 44,400 units × 100% + 20,000 units ×60%

= 44,400 units + 12,000 units

= 56,400 units

Sheffield Corp. has the following transactions related to notes receivable during the last 2 months of 2020. The company does not make entries to accrue interest except at December 31.

Nov. 1 Loaned $62,400 cash to C. Bohr on a 12-month, 7% note.
Dec. 11 Sold goods to K. R. Pine, Inc., receiving a $1,800, 90-day, 7% note.
Dec. 16 Received a $9,600, 180-day, 8% note to settle an open account from A. Murdock.
Dec. 31 Accrued interest revenue on all notes receivable.

Required:
Journalize the transactions for Sheffield Corp.

Answers

Answer and Explanation:

The journal entries are shown below;

On Nov 1

Notes receivable-C.Bohr $62,400  

         To Cash $62,400

(Being cash paid is recorded)

On Dec 11

Notes receivable-K.R.Pine $1,800  

          To Sales revenue $1,800

(being sales revenue is recorded)

On Dec 16

Notes receivable-A.Murdock $9,600  

        To Account receivable $9,600

(Being note receivable is recorded)

On Dec 31

Interest receivable $767  

        To Interest revenue $767

(Being the interest revenue is recorded)

($62,400 × 7% × 2 ÷ 12 + $1,800 × 7% × 20 ÷ 360 + $9,600 × 8% × 15 ÷ 360)

If repossessed collateral is sold or otherwise disposed of by the creditor, then the time, place, manner, and method of disposal must be a. court ordered. b. scheduled with the debtor so that the debtor is able to attend. c. perfected. d. commercially reasonable.

Answers

Answer:

d. commercially reasonable.

Explanation:

In the case when the collateral i.e. repossessed is sold and disposed off by the creditor so the time, place and the method for selling or disposal should be commercially reasonable i.e. it can be measured in monetary terms so that everyone could aware of the price at which it is disposed off

Therefore the option d is correct

If monthly demand for a product is 1,000 units, the ordering cost is $6 per order and the holding cost is $2.50 per unit per year, how many units would be the order quantity that minimizes annual ordering and holding costs

Answers

Answer:

240 units

Explanation:

The Economic Order Quantity (EOQ) is the order quantity that minimizes annual ordering and holding costs. It is calculated as :

EOQ = √(2 x annual demand x cost per order) ÷ holding cost per unit

therefore,

EOQ = √(2 x 1,000 x 12 x $6) ÷ $2.50

        = √57,600

        = 240 units

Thus, 240 units would be the order quantity that minimizes annual ordering and holding costs

If a company can implement cash management systems and save three days by reducing remittance time and one day by increasing disbursement time based on $2,000,000 in average daily remittances and $2,500,000 in average daily disbursements and its return on freed-up funds is 10%, what is the maximum that it should spend on the system

Answers

Answer: $850,000

Explanation:

The maximum amount that'll be spent on the system goes thus:

Additional collections will be:

= $2,000,000 × 3 days

= $6,000,000

Delayed disbursements will be,:

= $2,500,000 × 1 day

= $2,500,000

Then, the increment on funds will be:

= Additional collection + Delayed disbursement

= $6,000,000 + $2,500,000

= $8,500,000

Hence, maximum amount will be:

= 10% × $8,500,000

= $850,000

Watters Umbrella Corp. issued 20-year bonds 2 years ago at a coupon rate of 6.2 percent. The bonds make semiannual payments. If these bonds currently sell for 105 percent of par value, what is the YTM

Answers

Answer:

12%

Explanation:

the YTM of the Bond is 12 %

] Widget manufacturing Company began operations on January 1. All sales are on credit. Widget has sales budgeted as $160,000 for January and $290,000 for February. Accounts Receivable collections are expected to be 60% in the month of sale, 30% the next month, and 10% in the third month. Use this information to determine the dollar value of February Expected Cash Collections from Customers. Enter as a whole number (no cents). g

Answers

Answer: $222000

Explanation:

The dollar value of February Expected cash collections from customers will be calculated as the addition of the January credit sales collection and the February credit sales collection and this will be:

= ($160,000 × 30%) + ($290000 × 60%)

= $48000 + $174000

= $222000

The value of February expected cash collections from customers is $222,000.

Yum Foods recently merged with Clean Plates. Which of the following activities should HR perform after the integration process?
A) It should assess the risks involved with the merger.
B) It should retain key talent.
C) It should identify and establish a new culture.
D) It should conduct due diligence.

Answers

I think is A. It should assess the risks involved with the merger

The HR should identify and establish a new culture after the integration process.

Merging of business establishments or companies mean the coming together or acquiring of one company by another. In short, it is when two or multiple companies join to form a single business.

In the given scenario, Yum Foods and Clean Plates are two business enterprises that have their separate ideas and policies. But when they merge, that means such individualistic ideas and concepts can no longer be retained or followed. To accommodate the two businesses, the HR team must find new ideas and policies that can work for the newly merged business.

When two or more companies join to form a single company, it is always necessary to make new changes in the concepts and work culture. This is also what HR should do in the merger of Yum Foods and Clean Plates. Thus, the correct answer is option C.

Learn more about merger here:

brainly.com/question/4192836

In a standard cost accounting system, the entry to record purchase of raw materials on account for $13500 when the standard cost is $12620 includes:______.
a. debit to Raw Materials Inventory for 12,750, debit to Materials Price Variance for $750 and credit to Accounts Payable for $13,500.
B. debit to Materials Price Variance for S7S0 and credit to Accounts Payable for $750.
c. debit to Raw Materials Inventory for $13,500 and credit to Accounts Payable of $13,500.
d. debit to Raw Materials Inventory for $12,750 and credit to Accounts Payable of $12,750.

Answers

Answer:

a. Debit to raw material inventory for $12,750, debit to material price variance $750 and credit to account payable for $13,500.

Explanation:

Date  Journal Entry                                   Debit      Credit

         Raw Material Inventory                   $12,750

         Material Price Variance                   $750

               Accounts Payable                                     $13,500

The demand for aloe vera hand lotion, one of numerous products manufactured by Smooth Skin Care Products Inc., has dropped sharply because of recent competition from a similar product. The company's chemists are currently completing tests of various new formulas, and it is anticipated that the manufacture of a superior product can be started on December 1, one month in the future. No changes will be needed in the present production facilities to manufacture the new product because only the mixture of the various materials will be changed.

The controller has been asked by the president of the company for advice on whether to continue production during November or to suspend the manufacture of aloe vera hand lotion until December 1. The controller has assembled the following pertinent data:

Sales (400,000 units) $32,000,000
Cost of goods sold 28,330,000
Gross profit $3,670,000
Selling and administrative expenses 4,270,000
Loss from operations ($600,000)

The production costs and selling and administrative expenses, based on production of 400,000 units in October, are as follows:

Direct materials $15per unit
Direct labor 17per unit
Variable manufacturing cost 35per unit
Variable selling and administrative expenses 10 per unit
Fixed manufacturing cost $1,530,000 for October
Fixed selling and administrative expenses 270,000 for October

Sales for November are expected to drop about 20% below those of the preceding month. No significant changes are anticipated in the fixed costs or variable costs per unit. No extra costs will be incurred in discontinuing operations in the portion of the plant associated with aloe vera hand lotion. The inventory of aloe vera hand lotion at the beginning and end of November is expected to be inconsequential.

Required:
Prepare an estimated income statement in absorption costing form for November for aloe vera hand lotion, assuming that production continues during the month.

Answers

Answer:

Estimated loss from operations for aloe vera hand lotion in November = -$534,000.

Explanation:

The following calculations are done first:

Direct materials per unit = $15

Direct labor per unit = $17

Variable manufacturing cost per unit = $35

Fixed manufacturing cost per unit = Fixed manufacturing cost for October / Number of units in October = $1,530,000 / 400,000 = $3.825

Cost of goods sold per unit = Product cost per unit = Direct materials per unit + Direct labor per unit + Variable manufacturing cost per unit + Fixed manufacturing cost per unit = $15 + $17 + $35 + $3.825 = $70.825

Also, we have:

Expected sales in unit for November = Sales in unit for October * (100% - Expected percentage drop in sales) = 400,000 * (100% - 20%) = 320,00 units

Selling price per unit = Sales in October / Units sold in October = $32,000,000 / 400,000 = $80

Variable selling and administrative expenses per unit = $10

Fixed selling and administrative expenses for October = $270,000

Based on the above calculations, an estimated income statement in absorption costing form for November for aloe vera hand lotion can be prepared as follows:

                     Smooth Skin Care Products Inc.

     Estimated Income Statement for Aloe Vera Hand Lotion

                             (Absorption Costing)

                                   For November

Particulars                                                                $            

Sales Revenue ($80 * 320,000)                     25,600,000

Cost of good sold ($70.825 * 320,000)        (22,664,000)

Gross profit                                                        2,936,000

Selling and administrative expenses:

        Variable ($10 * 320,000)                         (3,200,000)

         Fixed                                                         (270,000)  

Loss from operations                                       (534,000)  

Therefore, we have:

Estimated loss from operations for aloe vera hand lotion in November = -$534,000

Lucy has been the sole shareholder of a calendar year S corporation since 1980. At the end of 2011, Lucy's stock basis is $23,500, and she receives a distribution of $25,000. Corporate level accounts are computed as follows.
AAA 7,000
PTI 11,000
Accumulated E&P 600
How much capital gain, if any, will Lucy have?
a. $600
b. $7,000
c. $6,400
d. $900
e. None of the above

Answers

Answer: d. $900

Explanation:

Capital gain = Total distribution - AAA as this isn't taxed - Accumulated E&P - PTI which isn't taxed either - Stock basis

Stock basis = Stock basis - AAA - PTI

= 23,500 - 7,000 - 11,000

= $5,500

Capital Gain = 25,000 - 7,000 - 600 - 11,000 - 5,500

= $900

Suppose that many stocks are traded in the market and that it is possible to borrow at the risk-free rate, rƒ. The characteristics of two of the stocks are as follows: Stock Expected Return Standard Deviation A 10 % 25 % B 18 % 75 % Correlation = –1 a. Calculate the expected rate of return on this risk-free portfolio? (Hint: Can a particular stock portfolio be substituted for the risk-free asset?) (Round your answer to 2 decimal places.) b. Could the equilibrium rƒ be greater than 12.00%?

Answers

Answer:

a. The expected rate of return on this risk-free portfolio is 12%.

b. No, the equilibrium rƒ CANNOT be greater than 12.00%. This is because the equilibrium rƒ must be equal to the expected rate of return on this risk-free portfolio.

Explanation:

Given:

The characteristics of two of the stocks are as follows:

Stock            Expected Return        Standard Deviation

  A                        10%                                25%

  B                        18%                                75%

Correlation = –1

a. Calculate the expected rate of return on this risk-free portfolio?

SDA = Standard Deviation of Stock A = 25%, or 0.25

SDB = Standard Deviation of Stock B = 75%, or 0.75

WA = Weight of Stock A = ?

WB = Weight of Stock B = (1 - WA)

Portfolio standard deviation = (WA * SDA) – ((1 - WA) * SDB) = (WA * 0.25) – ((1 - WA) * 0.75)

With a perfect negative correlation, Portfolio standard deviation has is taken to be zero. Therefore, we have:

0 = (WA * 0.25) - ((1 - WA) * 0.75)

0 = 0.25WA - (0.75 - 0.75WA)

0 = 0.25WA - 0.75 + 0.75WA

0.75 = 0.25WA + 0.75WA

WA = 0.75

Therefore, we have:

WB = 1 - WA = 1 - 0.75 = 0.25

Portfolio expected rate of return = (WA * Expected Return of Stock A) + (WB * Expected Return) = (0.75 * 10%) + (0.25 * 18%) = 0.12, or 12.00%

Therefore, the expected rate of return on this risk-free portfolio is 12%.

b. Could the equilibrium rƒ be greater than 12.00%?

No, the equilibrium rƒ CANNOT be greater than 12.00%. This is because the equilibrium rƒ must be equal to the expected rate of return on this risk-free portfolio.

Which of the following does not dilute the value of collecting opinions from a number of people (e.g., regarding a performance evaluation or hiring decision)?
A. They have discussed the matter with each other.
B. They evaluated the same materials.
C. They have discussed the matter with the same people.
D. They have similar backgrounds.

Answers

Answer:

The correct answer is A:

They have discussed the matter with each other.

Explanation:

The objective of collecting opinions from a number of people with regard to a particular subject such as performance evaluation or a hiring decision is to ensure that via the consideration of heterogeneous perspectives, the best decision is arrived at.

The very nature of collecting opinions from people who are most likely to view the subject from different unique perspectives requires that the subject be discussed. Hence, Option A cannot be a diluting factor.

Cheers

Schneider Inc. had salaries payable of $61,400 and $90,700 at the end of Year 1 and Year 2, respectively. During Year 2, Schneider recorded $620,000 in salaries expense in its income statement. Cash outflows for salaries in Year 2 were:

Answers

Answer:

$590,700

Explanation:

We can determine the amount of Cash outflows for salaries in Year 2 by preparing a Salaries Payable T - Account.

Salaries Payable T - Account.

Debit

Ending Balance                                          $90,700

Cash (Balancing figure)                            $590,700

Total                                                           $681,400

Credit

Beginning Balance                                     $61,400

Income Statement                                   $620,000

Total                                                           $681,400

thus,

Cash outflows for salaries in Year 2 were $590,700.

The following condensed balance sheet is for the partnership of Hardwick, Saunders, and Ferris, who share profits and losses in the ratio of 4:3:3, respectively:
Cash $83,000 Accounts payable $208,000
Other assets 765,000 Ferris, loan 44,000
Hardwick, loan 34,000 Hardwick, capital 280,000
Saunders, capital 180,000
Ferris, capital 170,000
Total assets $882,000 Total liabilities and capital $882,000
The partners decide to liquidate the partnership. Forty percent of the other assets are sold for $240,000. Prepare a proposed schedule of liquidation at this point in time.

Answers

Answer:

Here the answer is given as follows,

The lifetime of a particular brand of A batteries follows a normal distribution. The mean lifetime of particular brand of A batteries is 1000 hours, with a standard deviation of 100 hours.
1. What percentage of batteries last more than 1100 hours?
a. 2.5%.
b. 5%.
c. 16%.
d. 32%.
2. What is the probability that a randomly selected battery lasts more than 875 hours?
a. 0.3749.
b. 0.8944.
c. 0.8716.
d. 0.1056.
3. What is the probability that a randomly selected battery lasts between 1150 and 1250 hours?
a. 0.2417.
b. 0.4332.
c. 0.9915.
d. 0.3085.

Answers

Answer:

1. d. 32%

2. a. 0.3749

3. c. 0.9915

Explanation:

Percentage of battery is calculated by;

mean - sample / standard deviation

1100 hours - 875 / 100 = 225 / 875 = 0.3749

z-score calculated based on the probability of battery is 0.6549

[ 1250 - 1150 ] / 1250 = 0.9915

Balmforth Products, Inc. makes and sells a single product called a Bik. It takes three yards of Material A to make one Bik. Budgeted production of Biks for the next five months is as follows:
February 14,000 units
March 15,500 units
April 11,900 units
May 12,600 units
June 14,500 units
The company wants to maintain monthly ending inventories of material A equal to 10% of the following month's production needs. On March 31, this target had not been met since only 1,500 yards of material A were on hand. The cost of Material A is $0.80 per yard. The company wants to prepare a Direct Materials Purchases Budget. The desired ending inventory for June is:____.

Answers

Answer:

the desired ending inventory for JUne is 4,350 yards

Explanation:

the computation of the desired ending inventory for JUne is shown below;

= June production × given percentage × number of yards taken

= 14,500 units × 10% × 3 yards

= 4,350 yards

Hence, the desired ending inventory for JUne is 4,350 yards

The same should be considered and relevant

The 2018 income statement for John's Gym shoes that depreciation expense is $20 million, EBIT is $80 million, and taxes are $24 million. At the end of the year, the balance of gross fixed assets was $102 million. The increase in net operating working capital during the year was $18 million. John's free cash flow for the year was $41 million. What was the beginning of year balance for gross fixed assets

Answers

Answer:

$85 million

Explanation:

Operating cash flow = EBIT - Taxes + Depreciation

Operating cash flow = $80 million - $24 million + $20 million

Operating cash flow = $76 million

Free cash flow = Operating cash flow - Investment in operating capital

$41 million = $76 million - Investment in operating capital

Investment in operating capital = $76 million - $41 million

Investment in operating capital = $35 million

Investment in operating capital = Change in Gross fixed assets + Change in Net operating working capital

$35 million = ($102 million - Beginning of year gross fixed assets) + $18 million

Beginning of year gross fixed assets = $102 million - $35 million + $18 million

Beginning of year gross fixed assets = $85 million

What is the role of a consumer in the economy nation

Answers

They demand goods and services.

Below are the account balances for Cowboy Law Firm at the end of December. Accounts Balances Cash $ 3,800 Salaries expense 1,400 Accounts payable 1,800 Retained earnings 4,700 Utilities expense 1,200 Supplies 12,200 Service revenue 7,700 Common stock 4,400 Required: Use only the appropriate accounts to prepare an income statement.

Answers

Answer:

Cowboy Law Firm

Income Statement for the year ended 31 December

Service revenue                            $7,700

Less Expenses :

Salaries expense         $1,400

Utilities expense          $1,200    ($2,600)

Net Income                                    $5,100

Explanation:

It is important to remember that the income statement accounts for Income and expense items only.

The material cost per equivalent unit using the weighted average costing method is calculated as a.total material costs to account for divided by equivalent units for materials. b.total material costs to account for divided by number of partially completed units for materials

Answers

Answer:

total material costs to account for/equivalent units for materials

Explanation:

The formula to calculate the material cost per equivalent unit is given below:

= Total material cost ÷ material equivalent units

It means that if we divide the total material cost by the material equivalent unit so we can ge the material cost per equivalent unit

Hence, the above should be the answer

How does the car insurance policy define insurance

Answers

Answer:

Insurance is an obligation of the insurer, confirmed by the insurance contract of the insurer with the policyholder, who arranges insurance for the benefit of the insured, towards the insured to mitigate the impact from the specified negative "loss event". The insurance only covers certain, pre-agreed insurance events that occur with a certain estimable probability. As such, the insurance does not affect the risk of the event or any damage, but only mitigates their impact.

MC Qu. 120 Dallas Company uses a job order... Dallas Company uses a job order costing system. The company's executives estimated that direct labor would be $4,160,000 (260,000 hours at $16/hour) and that factory overhead would be $1,560,000 for the current period. At the end of the period, the records show that there had been 240,000 hours of direct labor and $1,260,000 of actual overhead costs. Using direct labor hours as a base, what was the predetermined overhead rate

Answers

Answer:

See below

Explanation:

Per the given details, predetermined overhead is be calculated as seen below

Predetermined overhead = (Estimated factory overhead / Estimated direct labor hour) × 100

Estimated factory overhead = $1,560,000

Estimated direct labor hour = 260,000

Predetermined overhead = )$1,560,000 / 260,000) × 100

Predetermined overhead rate = 600%

When a company has an obligation or right to repurchase an asset for an amount greater than or equal to its selling price, the transaction should be treated as a repurchase transaction. financing transaction. put option. outright sale.

Answers

Answer:

financing transaction.

Explanation:

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, investing and financing activities.

A transaction can be defined as a business process which typically involves the interchange of goods, financial assets, services and money between a seller and a buyer.

Financing transaction can be defined as an obligation or right of an organization (business firm) to repurchase an asset for an amount greater than or equal to the selling price of the asset.

Journalizing transactions using the direct write-off method versus the allowance method During August 2018, Lima Company recorded the following
. Sales of $133,300 ($122,000 on account $11,300 for cash). Ignore Cost of Goods Sold.
. Collections on account, $106,400.
. Write-offs of uncollectible receivables, $990.
. Recovery of receivable previously written off, $800.
Requirements
1. Journalize Lima's transactions during August 2018, assuming Lima uses the direct write-off method
2. Journalize Lima's transactions during August 2018, assuming Lima uses the allowance method.

Answers

Answer:

Lima Company

Journal Entries during August 2018:

1. Direct write-off method:

Debit Accounts Receivable $122,000

Debit Cash $11,300

Credit Sales Revenue $133,300

To record the sale of goods on credit and for cash.

Debit Cash $106,400

Credit Accounts Receivable $106,400

To record the cash receipts on account.

Debit Bad Debts Expense $990

Credit Accounts Receivable $990

To write-off uncollectible accounts.

Debit Cash $800

Credit Bad Debts Expense $800

To record the recovery of previously written off accounts.

2. Allowance Method:

Debit Accounts Receivable $122,000

Debit Cash $11,300

Credit Sales Revenue $133,300

To record the sale of goods on credit and for cash.

Debit Cash $106,400

Credit Accounts Receivable $106,400

To record the cash receipts on account.

Debit Allowance for Uncollectible Accounts $990

Credit Accounts Receivable $990

To record the write-off of uncollectible accounts.

Debit Accounts Receivable $800

Credit Allowance for Uncollectible Accounts $800

To reinstate the recovery of previously written off accounts.

Debit Cash $800

Credit Accounts Receivable $800

To record the recovery of previously written off accounts.

Explanation:

a) Data and Analysis:

1. Direct write-off method:

Accounts Receivable $122,000 Cash $11,300 Sales Revenue $133,300

Cash $106,400 Accounts Receivable $106,400

Bad Debts Expense $990 Accounts Receivable $990

Cash $800 Bad Debts $800

2. Allowance Method:

Accounts Receivable $122,000 Cash $11,300 Sales Revenue $133,300

Cash $106,400 Accounts Receivable $106,400

Allowance for Uncollectible Accounts $990 Accounts Receivable $990

Accounts Receivable $800 Allowance for Uncollectible Accounts $800

Cash $800 Accounts Receivable $800

Exercise 4-10 Preparing adjusting and closing entries for a merchandiser LO P3 The following list includes selected permanent accounts and all of the temporary accounts from the December 31 unadjusted trial balance of Emiko Co., a business owned by Kumi Emiko. Emiko Co. uses a perpetual inventory system. Debit Credit Merchandise inventory $ 40,000 Prepaid selling expenses 7,600 Dividends 53,000 Sales $ 609,000 Sales returns and allowances 21,500 Sales discounts 7,000 Cost of goods sold 252,000 Sales salaries expense 68,000 Utilities expense 25,000 Selling expenses 46,000 Administrative expenses 125,000 Additional Information Accrued and unpaid sales salaries amount to $1,800. Prepaid selling expenses of $2,900 have expired. A physical count of year-end merchandise inventory is taken to determine shrinkage and shows $34,700 of goods still available. (a) Use the above account balances along with the additional information, prepare the adjusting entries. (b) Use the above account balances along with the additional information, prepare the closing entries.

Answers

Answer:

Kumi Emiko Co.

a) Adjusting Journal Entries:

Debit Sales Salaries expense $1,800

Credit Sales Salaries Payable $1,800

To record accrued sales salaries.

Debit Selling expense $2,900

Credit Prepaid selling expense $2,900

To record expired selling expense.

Debit Cost of goods sold $5,300

Credit Merchandise Inventory $5,300

To record determined shrinkage in merchandise inventory.

b) Closing Journal Entries:

Debit Sales revenue $ 609,000

Credit Sales returns and allowances $21,500

Credit Sales discounts $7,000

Credit Income summary $580,500

To close the net sales revenue to the income summary.

Debit Income Summary $526,000

Debit:

Cost of goods sold             $257,300

Sales salaries expense          69,800

Utilities expense                    25,000

Selling expenses                   48,900

Administrative expenses    125,000

To close cost of goods sold and expenses to the income summary.

Debit Income Summary $54,500

Credit Retained Earnings $54,500

To close the income summary to retained earnings.

Debit Retained Earnings $53,000

Credit Dividends $53,000

To close the dividend to retained earnings.

Explanation:

a) Data and Calculations:

                                                    Debit       Credit

Merchandise inventory         $ 40,000

Prepaid selling expenses           7,600

Dividends                                 53,000

Sales                                                      $ 609,000

Sales returns and allowances 21,500

Sales discounts                          7,000

Cost of goods sold               252,000

Sales salaries expense          68,000

Utilities expense                    25,000

Selling expenses                   46,000

Administrative expenses    125,000

Analysis of additional Information:

Sales Salaries expense $1,800 Sales Salaries Payable $1,800

Selling expense $2,900 Prepaid selling expense $2,900

Cost of goods sold $5,300 Merchandise Inventory $5,300

Adjusted accounts:

                                                    Debit       Credit

Merchandise inventory         $ 34,700

Prepaid selling expenses           4,700

Dividends                                 53,000

Sales Salaries Payable                                   1,800

Sales                                                      $ 609,000

Sales returns and allowances 21,500

Sales discounts                          7,000

Cost of goods sold               257,300

Sales salaries expense          69,800

Utilities expense                    25,000

Selling expenses                   48,900

Administrative expenses    125,000

Adventure Travel signed a 14%, 10-year note for $151,000. The company paid an installment of $2100 for the first month. After the first payment, what is the principal balance

Answers

Answer:

$147,138.34

Explanation:

Interest Expense for 1 month = $151,000 * 14% * (1/12)

Interest Expense for 1 month = $151,000 * 0.14 * 0.083333

Interest Expense for 1 month = $1761.65962

Interest Expense for 1 month = $1,761.66

Principal amount = Total payment + Interest Expense for 1 month

Principal amount = $2,100 + $1,761.66

Principal amount = $3,861.66

Principal balance = $151,000 - $3,861.66

Principal balance = $147,138.34

When a market is monopolistically competitive, the typical firm in the market is likely to experience a a. positive or negative profit in the short run and a zero profit in the long run. b. positive profit in the short run and in the long run. c. zero profit in the short run and in the long run. d. zero profit in the short run and a positive or negative profit in the long run

Answers

Answer:

a

Explanation:

Presented here are selected transactions for the Cullumber Company during April. Cullumber uses the perpetual inventory system. April 1 Sold merchandise to Mann Company for $4,200, terms 2/10, n/30. The merchandise sold had a cost of $3,000. 2 Purchased merchandise from Wild Corporation for $8,500, terms 1/10, n/30. 4 Purchased merchandise from Ryan Company for $1,100, n/30. 10 Received payment from Mann Company for purchase of April 1 less appropriate discount. 11 Paid Wild Corporation for April 2 purchase. Journalize the April transactions for Cullumber Company

Answers

Answer:

Cullumber Company

Journal Entries:

April 1 Debit Accounts receivable (Mann Company) $4,200

Credit Sales revenue $4,200

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

Debit Cost of goods sold $3,000

Credit Inventory $3,000

To record the cost of goods sold.

April 2 Debit Inventory $8,500

Credit Accounts payable (Wild Corporation) $8,500

To record the purchase of goods on credit terms, 1/10, n/30.

April 4 Debit Inventory $1,100

Credit Accounts payable (Ryan Company) $1,100

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

April 10 Debit Cash $4,116

Debit Cash Discounts $84

Credit Accounts receivable (Mann Company) $4,200

To record the receipt of cash on account, including discounts.

April 11 Debit Accounts payable (Wild Corporation) $8,500

Credit Cash $8,415

Credit Cash Discounts $85

To record the payment on account, including discounts.

Explanation:

a) Data and Analysis:

April 1 Accounts receivable (Mann Company) $4,200 Sales revenue $4,200 terms 2/10, n/30.

Cost of goods sold $3,000 Inventory $3,000

April 2 Inventory $8,500 Accounts payable (Wild Corporation) $8,500 terms 1/10, n/30.

April 4 Inventory $1,100 Accounts payable (Ryan Company) $1,100 n/30.

April 10 Cash $4,116 Cash Discounts $84 Accounts receivable (Mann Company) $4,200

April 11 Accounts payable (Wild Corporation) $8,500 Cash $8,415 Cash Discounts $85

Why the mode of pollination in maize is cross-pollination? Why it is important to cover the ear shoot with a butter paper bag before the emergence of silks? What could be the consequences if a few silks emerge before bagging? (Marks4)

Answers

Answer:

Its advisable to cover the ears as shot may enters or fly in air.

Explanation:

The cross-pollination is a type of pollination n which the sperm-laden pollen is a transfer from one cone of flower of one plant.  This created flowering in plants. Wheat is a self-pollinated crop and for cross foliation to take place what florets must be opened. This is done to allow for genetic diversity and is only available for short peroid of time. Once the skills are viable they make already to be contaminated with foreign pollen and its vital that ears are bagged before the process. As the consequences could be that pollen might fly away.
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