Cash flows from operations may not be sufficient for a firm to keep up with growth-related financing needs, or the firm may not be able to always generate enough cash flow to maintain a surplus of cash. Firms prefer to borrow now to fulfill their capital requirements through means of short-term financing or long-term financing. Both methods have their advantages and disadvantages.

The following statement identifies a possible characteristic of short-term financing.

Consider this case:
Short-term loans usually have a lower cost than long-term loans. Identify whether the preceding statement is true or false.

a. This statement is false and a disadvantage of short-term financing.
b. This statement is true and an advantage of short-term financing.

Firms use a variety of short-term financing sources to support working capital. Use the descriptions in the following table to identify the short-term financing source.

Description Short-Term Financing Source
A formal, committed line of credit extended by a bank or other lending institution.
An obligation backed by collateral, often inventories or accounts receivable.

Answers

Answer 1

Answer:

1. Consider this case:

Short-term loans usually have a lower cost than long-term loans. Identify whether the preceding statement is true or false.

a. This statement is false and a disadvantage of short-term financing.

2. Identify the short-term financing source:

An obligation backed by collateral, often inventories or accounts receivable.

Explanation:

Some organizations regularly require short-term financing to ease uneven cash flows.  It is also called working capital financing.  Its duration is less than 12 months, unlike long-term financing that can last more than two years.  Most of this financing is arranged with banks in the form of bank overdraft.


Related Questions

What was the non-live show revenue (merchandising + record sales + etc) for the Amzai Brothers during September-December 2019?

Answers

Full question attached

Answer and Explanation:

Answer and explanation attached

It is important that marketers be able to identify which strategy a competitor is using so that they better understand how to position their own products and services. You will see a list of recent or potential strategic decisions made by large firms, and your job is to identify which type of strategy was used in each example.

While there are a variety of strategies across industries, most fall under four basic categories.

1. Market penetration strategies emphasize selling more existing products and services to existing customers.
2. Product development strategies involve creating new goods or services for existing markets.
3. Market development strategies focus on selling existing products or services to new customers. The targeted new customers could be a different gender, age group, or international market.
4. Finally, diversification strategies involve offering new products that are unrelated to the existing products produced by the organization.


Select the most appropriate category of emotional intelligence for below mention behaviors.

i. Arm and Hammer selling baking soda for new purposes.

a. Market penetration
b. Product development
c. Market development
d. Diversification

ii. Apple opening mini-stores within Target

a. Market penetration
b. Product development
c. Market development
d. Diversification

iii. Disney purchasing ESPN

a. Market penetration
b. Product development
c. Market development
d. Diversification

Answers

Answer:

1. Market development

2. Market penetration

3. Diversification

Explanation:

we have already been given a definition of these concepts from question

1.

for Ann and hammer: it is market development because they are trying to create a product for new purposes

2.

for apple: since they are opening mini stores within target they are trying to have an expansion approach where more products and services would be sold to their customers.

3.

for disney: they are diversifying into a new product entirely. ESPN is a well known channel for sporting related activities.

Prepare an adjusted trial balance. If an amount

Ledger Accounts, Adjusting Entries, Financial Statements, and Closing Entries; Optional Spreadsheet.

The unadjusted trial balance of Recessive Interiors at January 31, 2019, the end of the year, follows:


Debit Balances Credit Balances
11 Cash 13,100
13 Supplies 8,000
14 Prepaid Insurance 7,500
16 Equipment 113,000
17 Accumulated Depreciation—Equipment 12,000
18 Trucks 90,000
19 Accumulated Depreciation—Trucks 27,100
21 Accounts Payable 4,500
31 Jeanne McQuay, Capital 126,400
32 Jeanne McQuay, Drawing 3,000
41 Service Revenue 155,000
51 Wages Expense 72,000
52 Rent Expense 7,600
53 Truck Expense 5,350
59 Miscellaneous Expense 5,450
325,000 325,000


The following additional accounts from Recessive Interiors' chart of accounts should be used: Wages Payable, 22; Depreciation Expense-Equipment, 54; Supplies Expense, 55; Depreciation Expense-Trucks, 56; Insurance Expense, 57.

The data needed to determine year-end adjustments are as follows:

Supplies on hand at January 31 are $2,850.
Insurance premiums expired during the year are $3,150.
Depreciation of equipment during the year is $5,250.
Depreciation of trucks during the year is $4,000.
Wages accrued but not paid at January 31 are $900.

Required:
Journalize the adjusting entries.

Answers

Answer:

Recessive Interiors

1. Adjusted Trial Balance

As of January 31, 2019:

                                                  Debit        Credit

11 Cash                                     $13,100

13 Supplies                                 2,850

14 Prepaid Insurance                 4,350

16 Equipment                          113,000

17 Acc. Depreciation—Equipment            $17,250

18 Trucks                                 90,000

19 Accumulated Depreciation—Trucks      31,100

21 Accounts Payable                                    4,500

22 Wages Payable                                          900

31 Jeanne McQuay, Capital                     126,400

32 Jeanne McQuay, Drawing 3,000

41 Service Revenue                                 155,000

51 Wages Expense                72,900

52 Rent Expense                     7,600

53 Truck Expense                   5,350

54 Depreciation-Equipment   5,250

55  Supplies Expense             5,150

56 Depreciation-Trucks         4,000

57 Insurance Expense            3,150

59 Miscellaneous Expense    5,450

                                          $335,150   $335,150

2. Adjusting Journal Entries:

Debit 55 Supplies Expense $5,150

Credit 13 Supplies $5,150

To record the supplies expense for the period.

Debit 57 Insurance Expense $3,150

Credit 14 Prepaid Insurance $3,150

To record insurance expense that has expired.

Debit 54 Depreciation Expense - Equipment $5,250

Credit 17 Accumulated Depreciation-Equipment $5,250

To record depreciation expense for the period.

Debit 56 Depreciation Expense - Trucks $4,000

Credit 19 Accumulated Depreciation-Trucks $4,000

To record depreciation expense for the period.

Debit 51 Wages Expense $900

Debit 22 Wages Payable $900

To accrue unpaid wages expenses.

Explanation:

a) Data and Calculations:           Unadjusted     Adjustments     Adjusted

                                                  Debit   Credit    Debit  Credit   Debit  Credit

11 Cash                                     $13,100                                       $13,100

13 Supplies                                 8,000                           $5,150    2,850

14 Prepaid Insurance                 7,500                            3,150    4,350

16 Equipment                          113,000                                      113,000

17 Acc. Depreciation—Equipment         12,000             5,250             17,250

18 Trucks                                 90,000                                      90,000

19 Accumulated Depreciation—Trucks 27,100            4,000               31,100

21 Accounts Payable                               4,500                                     4,500

22 Wages Payable                                                          900                  900

31 Jeanne McQuay, Capital                126,400                                 126,400

32 Jeanne McQuay, Drawing 3,000                                         3,000

41 Service Revenue                            155,000                                   155,000

51 Wages Expense                72,000                     900           72,900

52 Rent Expense                     7,600                                         7,600

53 Truck Expense                   5,350                                        5,350

54 Depreciation Expense-Equipment              5,250              5,250

55  Supplies Expense                                        5,150              5,150

56 Depreciation-Trucks                                    4,000             4,000

57 Insurance Expense                                       3,150              3,150

59 Miscellaneous Expense    5,450                                       5,450

                                           325,000  325,000 18,450 18,450

The following information is available for Mergenthaler Corporation for the year ended December 31, 2022:

Collection of principal on long-term loan to a supplier $16,000
Acquisition of equipment for cash 10,000
Proceeds from the sale of long-term investment at book value 22,000
Issuance of common stock for cash 20,000
Depreciation expense 25,000
Redemption of bonds payable at carrying (book) value 34,000
Payment of cash dividends 6,000
Net income 30,000
Purchase of land by issuing bonds payable 40,000

In addition, the following information is available from the comparative balance sheet for Mergenthaler at the end of 2022 and 2021:

2021 2022
Cash $148,000 $91,000
Accounts receivable (net) 25,000 15,000
Prepaid insurance 19,000 13,000
Total current assets $192,000 $119,000
Accounts payable $30,000 $19,000
Salaries and wages payable 6,000 7,000
Total current liabilities $36,000 $26,000

Required:
Prepare Mergenthaler's statement of cash flows for the year ended December 31, 2014, using the indirect method.

Answers

Answer:

Cash Flow from Operating Activities          Amount$

Net Income                                                        30000

Add Depreciation Expense                              25000

Increase in Accounts Payable                          11000

Increase in Accounts Receivables                  -10000

Increase in Prepaid Insurance                         -6000

Decrease in Salaries and Wages Payable       -1000

Net Cash Flow from Operating Activities A  49000

Cash Flow from Investing Activities

Acquisition of Equipment for Cash                      -10000

Proceeds from Sale of Long-Term Investment    22000

Net Cash Flow from Investing Activities B         12000

Cash Flow from Financing Activities

Redemption of Bonds Payable                            -34000

Proceeds from Issuance of Common Stock        20000

Payment of Cash Dividends                                 -6000

Collection of Principal on Long-Term Loan         16000

Net Cash Used in Financing Activities C           -4000

Opening Cash Balance                                        91000

Add Increase in Cash (A+B+C)                             57000

Closing Cash Balance                                          148000

Nutritional Foods reports merchandise inventory at the​ lower-of-cost-or-market. Prior to releasing its financial statements for the year ended August ​31, 2019​, Nutritional's preliminary income​ statement, before the​ year-end adjustments, appears as​ follows:

NUTRITIONAL FOODS
Income Statement (Partial)
Year Ended March 31, 2017
Sales Revenue ........ $117,000
Cost of Goods Sold ..... 45,000
Gross Profit ........ $72,000

Nutritional has determined that the current replacement cost of ending merchandise inventory is $17,000. Cost is $19,000.

Required:
a. Journalize the adjusting entry for merchandise​ inventory, if any is required.
b. Prepare a revised partial income statement to show how Nutritional Foods should report sales, cost of goods sold, and gross profit.

Answers

Answer:

a) since the cost of ending inventory is higher than the replacement value, then ending inventory must decrease, which will result in higher COGS. The adjusting journal entry is:

March 31, 2017, inventory adjustment

Dr Cost of goods sold 2,000

    Cr Merchandise inventory 2,000

b) revised income statement

NUTRITIONAL FOODS

Income Statement (Partial)

Year Ended March 31, 2017

Sales Revenue ........ $117,000

Cost of Goods Sold ..... $47,000

Gross Profit ........ $70,000

QUESTION 2 / 10
Which of the following is the BEST reason to use cash for making purchases?
A. Keeping track of how much you have spent is simple.
B. Splitting bills with friends is easier.
C. Getting more cash from an ATM machine is easy to do.
D. Knowing what you have spent your money on is
simple.

Answers

A. Would be the best answer

The best reason to use cash for making purchases is keeping track of how much you have spent is simple. Thus, option A is correct.

What is purchases?

Purchasing is the process through which a company or organization acquires products or services in order to achieve its objectives. Although numerous organizations seek to establish standards in the purchasing process, practices can vary widely amongst firms.

Cash makes budgeting and sticking to it simpler. When you pay with cash that you've planned for purchases, it's easy to keep track of where your money is going. It's also eye-opening and keeps you grounded in terms of how much money is going out vs coming in from week to week or month to month.

The main incentive to utilize cash for purchases is that it is simple to keep account of the amount you have spent. As a result, option A is correct.

Learn more about purchases here:

https://brainly.com/question/24112214

#SPJ2

The________ of the message is based on the number of times an average person in the target market is exposed to a message.


Frequency


Quantitative value


Reach


Exposure rate

Answers

I think it’s Frequency but I might be wrong

Because there isn't one single measure of inflation, the government and researchers use a variety of methods to get the most balanced picture of how prices fluctuate in the economy. Two of the most commonly used price indexes are the consumer price index (CPI) and the GDP deflator.

The GDP deflator for this year is calculated by dividing the____________________ using by_____________________________ the using___________ and multiplying by 100. However, the CPI reflects only the prices of all goods and services .

Indicate whether each scenario will affect the GDP deflator or the CPI for the United States.

a. A decrease in the price of a Chinese-made car that is popular among U.S. consumers.
b. An increase in the price of a Waterman Industries deep-water reel, which is a commercial fishing product used for deep-sea fishing, made in the U.S., but not bought by U.S. consumers.

Answers

Answer:

1. The GDP deflator for this year is calculated by dividing the Value of all goods and services produced in the economy this year using  this year's prices by the Value of all goods and services produced in the economy in the base year using the base year's prices and multiplying by 100.

However, the CPI reflects only the prices of all goods and services bought by consumers.

2. a. A decrease in the price of a Chinese-made car that is popular among U.S. consumers. Affects CPI.

This affects CPI because the CPI reflects only the prices of goods and services purchased by customers.

b. An increase in the price of a Waterman Industries deep-water reel, which is a commercial fishing product used for deep-sea fishing, made in the U.S., but not bought by U.S. consumers. Affects GDP Deflator.

This is a good produced in the United States so it will affect the GDP Deflator as that deals with GDP.

Please discuss the following two scenarios: Both scenarios consist of a loan of $1000 on Jan.1 - to be paid back on Dec. 31. A is the lender and B is the debtor.

Scenario 1: On Nov. 7th, A calls B to see how he is doing. B says he is not doing well. A asks if B will be able to pay the $1000 on Dec. 31. B says probably not. A asks how much B will have and B says about $700. A tells B to pay him $700 on Dec. 31 and that he will not owe him the additional $300. A puts it in writing. On Dec. 31, B pays the agreed upon $700. Then on January 15th, A calls B and tells him that he wants the additional $300.

Scenario 2: Same situation, but on the Nov. 7th phone call, A tells B to pay him the $700 now and then he will not owe him the additional $300. It is put in writing. B pays $700 on Nov. 7th. Then on January 15th, A calls B and tells him that he wants to additional $300. In which scenario can A get the additional $300.

In which scenario can A get the additional $300? It could be in both scenarios, neither or one of them. What do you think?

Answers

Answer:

Neither

Explanation:

When A creates a deal of B paying only $700 now or on 31st December with a written commitment that he will not owe $300, it means A has decided to write off the $300. Had A not created any written document and just asked B to pay $700 now and then later on reminded and demanded $300 it would have been fine. A would still be legally right in maintaining that B still owes the balance $300.  

However, giving a written commitment of waving off the $300 on payment of $700 now or by 31st Dec which B accepts and also adheres to by paying means that B has fulfilled the new agreement. As A has only floated the new agreement, he cannot go back from his own statements.

Adelberg Corporation makes two products: Product A and Product B. Annual production and sales are 1,500 units of Product A and 1,500 units of Product B. The company has traditionally used direct labor-hours as the basis for applying all manufacturing overhead to products. Product A requires 0.4 direct labor-hours per unit and Product B requires 0.2 direct labor-hours per unit. The total estimated overhead for next period is $87,630. The company is considering switching to an activity-based costing system for the purpose of computing unit product costs for external reports. The new activity-based costing system would have three overhead activity cost pools--Activity 1, Activity 2, and General Factory--with estimated overhead costs and expected activity as follows:
Expected Activity
Activity Cost Pool Estimated Overhead Costs Product A Product B Total
Activity 1 $ 41,400 1,000 500 1,500
Activity 2 15,720 800 400 1,200
General Factory 30,510 600 300 900
Total $ 87,630
(Note: The General Factory activity cost pool's costs are allocated on the basis of direct labor-hours.)
The overhead cost per unit of Product B under the activity-based costing system is closest to:_________
a. $42.90
b. $9.10
c. $21.30
d. $63.92

Answers

Answer:

Results are below.

Explanation:

First, we need to calculate the predetermined overhead rate for each activity:

Predetermined manufacturing overhead rate= total estimated overhead costs for the period/ total amount of allocation base

Activity 1= 41,400/1,500= $27.6 per unit of activity

Activity 2= 15,720/1,200= $13.1 per unit of activity

General Factory= 30,510/900= $33.9 per direct labor hour

Now, we can allocate overhead to product B:

Allocated MOH= Estimated manufacturing overhead rate* Actual amount of allocation base

Activity 1= 27.6*500= $13,800

Activity 2= 13.1*400= $5,240

General Factory= 33.9*300= $10,170

Total allocated overhead= $29,210

Unitary allocated overhead= 29,210/1,500= $19.47

Shake Shack Inc. reports the following items in its 2015 statement of cash flow. For each item, indicate whether it would appear in the operating, investing, or financing section of the statement of cash flows (in $ thousands).

a. Member distributions (dividends) $(11,599)
b. Net income 6,543
c. Payments on revolving credit facility (4,900)
d. Purchases of marketable securities (5,671)
e. Depreciation expense 10,444
f. Accounts payable 705
g. Proceeds from issuance of Class B common stock 45
h. Equity-based compensation 14,488
i. Inventories (45)
j. Purchases of property and equipment (40,007)

Answers

Answer:

a. financing

b. operating

c. operating

d. investing

e. operating

f. operating

g. financing

h.  no effect

i.  operating

j.  investing

Explanation:

Operating Section :

Include items that generate cash through trading operations in the course of business.

Investing Section :

Include items that generate cash through disposal or acquisition of tangible and intangible assets including financial assets.

Financing Section :

Include items that generate cash through investment by owners, lenders and repayments of their capital thereof.

Chance company had two operating divisions, one manufacturing farm equipment and other office supplies. Both divisions are considered separate components as defined by generally accepted accounting principles. The farm equipment component had been unprofitable, and on Sept. 1, 2016, the company adopted a plan to sell the assets of the division.
The actual sale was completed on Dec. 15, 2016, at the price of $600,000. The book value of the division's assets was $1,000,000, resulting in a before-tax loss of $400,000 on the sale. The division incurred a before-tax operating loss from operations of $130,000 from the beginning of the year through Dec. 15. The income tax rate is 40%. Chances after-tax income from its continuing operations is $350,000.
Required:
Prepare an income statement for 2016 beginning with income from continuing operations. Include appropriate EPS disclosures assuming that 100,000 shares of common stock were outstanding throughout the year.

Answers

Answer:

-21,000

Explanation:

We can calculate the net income by Adding/deducting the gain/loss on the discontinued operations from the gain/loss of the continuing operations.

INCOME STATEMENT

Income from continuing Operations                                   $350,000

Discontinued Operations

Loss from discontinued operations(w)                                -530,000

Income tax benefit                                                                $159,000

(400,000+130,000) x 30%

Net Income                                                                           -21,000

Earning per share                              

Continuing Operations                               $3.5

(350,000/100,000)

Discontinued Operations                         -$5.3

(-530,000/100,000)

Net Income                                                 -$1.8

Working

Sale value of the segment                            $600,000

Book value of the segment                          ($1,000,000)

loss on sale of segment                                -$400,000

Loss from the Operations of the segment   -$130,000

Loss on discontinued operation                    -$530,000

The following inventory valuation errors have been discovered for Knox Corporation:
The 2015 year-end inventory was overstated by $23,000
The 2016 year-end inventory was understated by $61,000
The 2017 year-end inventory was understated by $17,000
The reported income before taxes for Knox was:
Year: Income before Taxes:
2015 $138,000
2016 $254,000
2017 $168,000
Required:
Compute what income before taxes for 2015, 2016, and 2017 should have been after correcting for the errors.

Answers

Answer:

Income +/- inventory adjustment

2015:   138,000 - 23,000 = 115,000

2016:  254,000 + 61,000 = 315,000

2017:   168,000 + 17,000 = 185,000

Explanation:

Inventory Identity:

Beginning + Purchases = Ending + COGS

As the mistake is on the right side it compensates by the other component which is COGS

When the inventory is overstated this means COGS is understated.

We didn't record the cost of good sold thefore our gross profit is higher making the net income higher.

When the inventory is understated this means COGS is overstated.

We record more cost of goods sold thefore our gross profit is lower making the net income fewer as well.

financial statement information and additional data for Stanislaus Co. is presented below. Prepare a statement of cash flows for the year ending December 31, 2014December 31 2013 2014Cash $42,000 $75,000Accounts receivable (net) 84,000 144,200Inventory 168,000 206,600Land 58,800 21,000Equipment 504,000 789,600TOTAL $856,800 $1,236,400Accumulated depreciation $84,000 $115,600Accounts payable 50,400 86,000Notes payable - short-term 67,200 29,400Notes payable - long-term 168,000 302,400Common stock 420,000 487,200Retained earnings 67,200 215,800TOTAL $856,800 $1,236,400Additional data for 2014:1. Net income was $240,000, see income statement below.2. Depreciation was $31,600.3. Land was sold at its original cost.4. Dividends were paid.5. Equipment was purchased for $184,000 cash.6. A long-term note for $101,000 was used to pay for an equipment purchase.7. Common stock was issued8. Company issued $33,400 long-term note payable. Income Statement For the year ended December 31, 2014Sales revenue…………….. $1,200,000Cost of goods sold……… .......480,000Gross profit .............................720,000Selling and administrative expenses….. 360,000Pre-tax operating income .......................340,000Income taxes ..........................................120,000Net income……………………………… $240,0001. Prepare the statement of cash flow using the indirect method2. Prepare the statement of cash flow using the direct method

Answers

Answer:

Statement of cash flow for the year ended December 31, 2014

Cash flow from Operating Activities

Cash Receipts from Customers                       $1,139,800

Cash Paid to Suppliers and Employees           ($811,600)

Cash Generated from operations                     $328,200

Income tax paid                                                 ($120,000)

Net Cash from Operating Activities                 $208,200

Cash flow from Investing Activities

Purchase of Equipment                                     ($101,000)

Proceeds from Sale of Land                               $37,800

Net Cash from Investing Activities                      $63,200

Cash flow from Financing Activities

Issue of Note Payables                                      $33,400

Repayment of Note Payables                           ($37,800)

Issue of Common Stock                                     $67,200

Dividends Paid                                                   ($91,400)

Net Cash from Financing Activities                  ($28,600)

Movement during the year                                $33,000

Beginning Cash and Cash Equivalents             $42,000

Ending Cash and Cash Equivalents                   $75,000

Explanation:

The Direct Method has been used to to prepare Cash flow Statement. See also calculation of the respective line items done below.

Cash Receipts from Customers calculation :

Total Trade Receivables T - Account

Debit :

Beginning Balance                              $84,000

Sales Revenue                                $1,200,000

Totals                                               $1,284,000

Credit :

Cash Receipts from Customers      $1,139,800

Ending Balance                                  $144,200

Totals                                               $1,284,000

Cash Paid to Suppliers and Employees calculation :

Cost of goods sold                                          $480,000

Add Selling and administrative expenses     $360,000

Adjustment for Non -Cash Items :

Depreciation                                                      ($31,600)

Adjustment for Working Capital Items :

Increase in Inventory                                         $38,800

Increase in Accounts Payables                        ($35,600)

Cash Paid to Suppliers and Employees           $811,600

Note payable T - Account

Debit :

Ending (29,400 + 302,400)                             $331,800

Cash (Balancing figure)                                     $37,800

Totals                                                               $369,600

Credit :

Beginning (67,200 + 168,000)                       $235,200

Equipment                                                        $101,000

Cash                                                                   $33,400

Totals                                                               $369,600

Equipment T - Account

Debit :

Beginning Balance                                        $504,000

Note Payable                                                   $101,000

Cash                                                                 $184,000

Totals                                                              $789,000

Credit :

Ending Balance                                              $789,600

Disposal                                                                      $0

Totals                                                              $789,000

Calculation of Dividends

Beginning Retained Earnings Balance          $67,200

Add Income for the year                              $240,000

Less Ending Retained Earnings Balance     $215,800

Dividends Paid                                                 $91,400

At January 1, 2021, Cafe Med leased restaurant equipment from Crescent Corporation under a nine-year lease agreement. The lease agreement specifies annual payments of $29,000 beginning January 1, 2021, the beginning of the lease, and at each December 31 thereafter through 2028. The equipment was acquired recently by Crescent at a cost of $207,000 (its fair value) and was expected to have a useful life of 13 years with no salvage value at the end of its life. (Because the lease term is only 9 years, the asset does have an expected residual value at the end of the lease term of $94,113.) Crescent seeks a 12% return on its lease investments. By this arrangement, the lease is deemed to be an operating lease.

Required:
a. What will be the effect of the lease on Cafe Med's earnings for the first year (ignore taxes)?
b. What will be the balances in the balance sheet accounts related to the lease at the end of the first year for Café Med (ignore taxes)?

Answers

Answer:

Café Med

a. Café Med's earnings for the first year will be reduced by $58,000 (Operating lease expense for January 1 and December 31, 2021).

b. In Café Med's Balance Sheet, at the end of the first year, there will be a liability balance or Lease Expense Payable of $29,000 for the balance due to be paid on December 31, 2021.

Explanation:

Lease annual payments = $29,000

First payment date = January 1, 2021

Subsequent payment dates = December 31, 2021 to 2028.

Period of lease agreement = 9 years < 75% (9/13)

Cost of equipment to Crescent = $207,000

Lifespan of equipment = 13 years

Residual value at end of the lease term = $94,113

b) Café Med will recognize this lease arrangement as an operating lease.  This is based on periodic rental payment on a straight-line basis, which is recorded as an operating lease expense.  The liability arising will be for unpaid rentals at the end of the accounting period.

If a Treasury note has a bid price of $975, the quoted bid price in the Wall Street Journal would be

Answers

Answer:

the quoted bid price would be 97:16

Explanation:

the quoted ask price will be 97:50

The quoted bid price is the price at which buyers are willing to purchase a security, while the quoted ask is the price at which sellers are willing to sell their securities. There is always a difference between both of them, and it is called the spread.

Thirteen students entered the business program at Sante Fe College 2 years ago. The following table indicates what each student scored on the high school SAT math exam and their​ grade-point averages​ (GPAs) after students were in the Sante Fe program for 2 years.
Student A B C D E F G
SAT Score 421 375 585 693 608 392 418
GPA 2.93 2.87 3.03 3.42 3.66 2.91 2.12
Student H I J K L M
SAT Score 484 725 506 613 706 366
GPA 2.50 3.24 1.97 2.73 3.88 1.58 ​
The​ least-squares regression equation that shows the best relationship between GPA and the SAT score is:________ ​(round your responses to four decimal ​places)​

Answers

Answer:

ŷ = 0.0035X + 1.0030

Explanation:

Given the data :

Student A B C D E F G H I J K L M

SAT Score: 421 375 585 693 608 392 418 484 725 506 613 706 366

GPA: 2.93 2.87 3.03 3.42 3.66 2.91 2.12 2.50 3.24 1.97 2.73 3.88 1.58 ​

We can obtain the Least square regression calculator, we can obtain the least square regression equation in the Format :

y = mx + c

Where ; m = gradient / slope

x = predictor variable ; c = intercept

y = Independent variable.

The model equation produced by the calculator is :

ŷ = 0.0035X + 1.0030

y predicted variable ; x = explanatory variable

0.0035 = slope or gradient ; 1.0030 = intercept

The Correct Answer is: ŷ = 0.0035X + 1.0030Given the data that is:Then Student is A B C D E F G H I J K L M sat score is421 375 585 693 608 392 418 484 725 506 613 706 366GPA :That is 2.93 2.87 3.03 3.42 3.66 2.91 2.12 2.50 3.24 1.97 2.73 3.88 1.58 ​Then We can obtain the Least square regression calculator, we can obtain the least square regression equation in the Format is :Then y = mx + cWhere; m = gradient / slopeThen x is = predictor variable ; c = intercepty is = Independent variable.After that The model equation produced by the calculator is :Then ŷ is = 0.0035X + 1.0030Now y predicted variable; x is = explanatory variableThus, 0.0035 = slope or gradient ; 1.0030 = intercept

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Assessment
A customer hands you $3,850 in cash and would like to purchase 14 prepaid cards of
$275 each. The customer hands you the cash with an expired ID, and is expecting you to
process the transaction.
You must decline the transaction for the following reasons: (Select all that apply)
A customer may not purchase more than $2,000 in prepaid cards within a 24-hour period.
We do not sell prepaid cards.
The POS will prompt for customer ID for all prepaid card purchases.
Customer ID must be a valid (not expired) government issued photo ID (US or Canadian
issued driver's license, state ID, passport; US military ID, US Territory ID)
The customer appears to be purchasing prepaid cards just below the threshold where an ID
would be needed.
The customer is attempting to purchase more than the allowable number of gift cards in a
single transaction.

Answers

Answer:

You must decline the transaction for the following reasons:

A customer may not purchase more than $2,000 in prepaid cards within a 24-hour period.

Customer ID must be a valid (not expired) government issued photo ID (US or Canadian  issued driver's license, state ID, passport; US military ID, US Territory ID)

Customers may not purchase more than $250 at the assisted check out (ACO).

Explanation:  

A customer may not purchase more than $2,000 worth of prepaid products in one business day.

POS will prompt cashiers for an ID at $300:

POS will prompt cashiers to scan or manually enter a valid ID for purchases  at   $300.

Customers may not purchase more than 10 prepaid cards in one day.

Customers may not purchase more than $250 at the assisted check out (ACO).

Managing our prepaid card limits on a daily basis is run, similar to our money order process. The 2,000 daily limits for prepaid/gift cards is accomplished through a partnership with  APPRISS.

 Note :

The POS Register does not allow a single transaction over $2,000 to ensure CVS/pharmacy is in compliance with federal regulations.

Breaking up transactions to allow the purchase of more than $2,000

in prepaid products to one customer, couple or group is strictly against CVS/pharmacy policy and may result in disciplinary action up to, and including, termination of employment.

Robert needs his daily fix of coffee in the mid-afternoon and visits different coffee shops that will give him as much utility as possible, given his $20/month food budget. On Monday, the Blue Coffee Shop was selling espresso shots for $3 each and Robert added 3 shots to his cappuccino. By Friday, the Purple Coffee Shop offered espresso shots for $2 each, while all other prices remained the same, so Robert was bold and added 4 espresso shots to his hot beverage.

Required:
Given this information, plot Robert's demand curve for espresso shots.

Answers

Answer:

I drew Robert's demand curve for espresso shots assuming that it was a linear curve since the information contained in the question is limited to that.  

A demand curve generally is downward sloping, since an increase in price will usually result in a higher quantity demanded (at least for normal goods).  

When all of a firm's inputs are doubled, input prices do not change, and this results in the firm's level of production more than doubling, a firm is operating:

Answers

Answer: (B) on the downward-sloping portion of its long-run average total cost curve.

Explanation:

The downward-sloping portion of a company's Long Run Average Total Cost(LRATC) curve is the part where increasing returns to scale is witnessed.

This is because the costs that are incurred by the company leads to higher proportional output thereby reducing the average cost and pulling the LRATC down.

In this scenario, the inputs doubled and the firm's level of production more than doubled which means that with outputs increasing more than costs, the Average cost is reducing and the slope is downward sloping.

A General Co. bond has a coupon rate of 7 percent and pays interest annually. The face value is $1,000 and the current market price is $1,020.50. The bond matures in 20 years. What is the yield to maturity

Answers

Answer:

6.81 %

Explanation:

The Required Interest Rate (i) is the yield to maturity and this is calculated as :

Pv = - $1,020.50

pmt = $1,000 × 7% = $70

n = 20

p/yr =  1

Fv = $1,000.00

i = ?

Using a Financial Calculator to input the values as shown, the yield to maturity (i) is 6.8094 or 6.81 %.

The given statements pertain to aggregate supply and aggregate demand. Label each statement as being either true or false.
Statement 1: An increase in the cost of energy affects both aggregate supply and aggregate demand.
A. True
B. False
Statement 2: One of the factors that increase aggregate demand is the consumption of more imports.
A. True
B. False
Statement 3: If the value of people's stock portfolios increases or if peoples houses appreciate in value, then this very easily could lead to an increase in aggregated demand.
A. True
B. False

Answers

Answer:

Statement 1: An increase in the cost of energy affects both aggregate supply and aggregate demand.

A. True

An increase in energy costs reduces both aggregate supply and demand.

Statement 2: One of the factors that increase aggregate demand is the consumption of more imports.

B. False

If net exports decrease (exports - imports), then the aggregate demand curve will shift to the left, which means it will decrease.

Statement 3: If the value of people's stock portfolios increases or if peoples houses appreciate in value, then this very easily could lead to an increase in aggregated demand.

A. True

This would lead to an increase in the net worth of households, which generally leads to higher spending.

Which franchise model do automobile dealerships usually follow?

Answers

Answer:

hope it helps..

Explanation:

Automakers sold vehicles through department stores, by mail order and through the efforts of traveling sales representatives. The prevailing delivery system was direct-to-consumer sales.

Company Owned Company Operated franchise model do automobile dealerships usually follow. These are companies that have been granted a franchise to purchase and resell cars made by particular manufacturers. They are typically found on sites with enough space to accommodate an automobile showroom as well as a small garage for upkeep and repairs.

What is the difference between a franchise and a dealership?

A licensed dealer functions much like a retail distributor. Dealers have more freedom when it comes to the layout of their stores and the products they offer, while franchisees are subject to a set of corporate regulations. The majority of the time, a dealer will sell the same goods and have the parent company's name and logo.

The business model for franchises. You can run a business if you buy a franchise as an investor or franchisee. You receive a format or system created by the business (franchisor), the right to use its name for a predetermined period of time, and assistance in exchange for paying a franchise fee.

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A Corporation has two divisions: the South Division and the West Division. The corporation's net operating income is $26,900. The South Division's divisional segment margin is $42,800 and the West Division's divisional segment margin is $29,900. What is the amount of the common fixed expense not traceable to the individual divisions

Answers

Answer:

$45,800

Explanation:

Common fixed expense not traceable to the individual divisions = South division's divisional segment margin + west division's divisional segment - corporation's net operating income

Common fixed expense not traceable to the individual divisions = $42,800 + $29,900 - $26,900

Common fixed expense not traceable to the individual divisions = $45,800

With respect to dividends and priority in liquidation, what has priority over common stock? Group of answer choices Treasury Stock Debt Capital Preferred Stock nonconvertible common equity

Answers

Answer:

Preferred stock

Explanation:

Preferred stock is a stock that has properties of both stocks and bonds. this is why they are referred to as an hybrid instrument.  Preferred stock holders have priority over common shareholders with respect to dividends and liquidation,

On January 1, 2021, Marigold Corp. had 461,000 shares of common stock outstanding. During 2021, it had the following transactions that affected the Common Stock account.

February 1 Issued 124,000 shares
March 1 Issued a 10% stock dividend
May 1 Acquired 104,000 shares of treasury stock
June 1 Issued a 3-for-1 stock split
October 1 Reissued 61,000 shares of treasury stock

Required:
Determine the weighted-average number of shares outstanding as of December 31, 2021.

Answers

Answer:

Marigold Corp.

Weighted-average number of shares outstanding as of December 31, 2021:

Date           Outstanding Shares             Number   Weight     Weighted

January 1,   Beginning                             461,000    12/12         461,000

February 1  Issue of new                        124,000     11/12          113,667    

March 1      Stock dividend                      58,500     10/12          48,750

May 1         Treasury stock                    -104,000      8/12         -69,333

June 1        Issue 3-for-1 split               1,618,500      7/12         944,125

October 1  Reissue of Treasury Stock    61,000      3/12          15,250

Dec. 31     Total Outstanding shares 2,219,000         12      1,513,459

Explanation:

a) Data and Calculations:

Date           Outstanding Shares            Number

January 1,  Beginning                              461,000

February 1 Issue of new                         124,000

March 1     Stock dividend                       58,500 (10% of 461,000 + 124,000)

May 1        Treasury stock                     -104,000

June 1       Issue 3-for-1 split                1,618,500 (539,500 x 3)

October 1 Reissue of Treasury Stock     61,000

Dec. 31     Total Outstanding shares 2,219,000

b) The months remaining to the end of the year are used to assign weights to the shares.

definition of observant in entrepreneur characteristics​

Answers

Answer:

In Entrepreneur characteristics, observant refers to the ability to quickly notice a certain pattern or unusual situation.

This skill is important because of these two following reasons:

- It helped the entrepreneur notice an existing trend. This trend could represent the things that are currently favored by the consumers in a certain market. Understanding trend will help you creating a product that can fit into that trend.

- It also help the entrepreneur notice the problems that occur internally. For example, being observant will help the entrepreneur notice the  negative emotion that the employees experience when facing a certain problem. After noticing this, the entrepreneur could develop some sort of strategy to lift their spirit.

The revenues budget identifies: a. expected cash flows for each product b. actual sales from last year for each product c. the expected level of sales for the company d. the variance of sales from actual for each product

Answers

Answer:

c. the expected level of sales for the company

Explanation:

Revenue/Sales Budget is the first budget to be prepared by most companies because most businesses are sales led.

This Budget shows, the expected level of sales for the company.

Alice and Bob entered into a forward contract some time ago. Alice has the long position, while Bob has the short position. The forward contract will mature in three months and has a delivery price of $40. The current forward price for the contract is $42. The three-month risk-free interest rate (with continuous compounding) is 8%. What is the value Bob's position?

Answers

Answer:

$ - 1.96

Explanation:

After three months, Alice (long the contract) can buy the underlying by paying the delivery price of $40 which is $2 less than $42 the long position would have to pay if the contract was entered today.

DATA

Delivery price = $40

The three-month risk-free interest rate (with continuous compounding) =8%.

The current forward price = $42

Solution

So based on the present situation, Alice would be in $2 profit at the end of 3 months and Bob would be in $2 loss

Present value of Bob's loss (with continuous compounding) = 2\times e^{-0.08\times 0.25}

Present value of Bob's loss (with continuous compounding) = $1.96

The value of Bob's position is $ - 1.96

Crow earned $585.15 during the week ended March 1, 20--. Prior to payday, Crow had cumulative gross earnings of $4,733.20. Round your answers to the nearest cent. a. The amount of OASDI taxes to withhold from Crow's pay is $ . b. The amount of HI taxes to withhold from Crow's pay is

Answers

Answer:

A. $36.28

B. $8.48

Explanation:

a. Calculation for the amount of OASDI taxes to withhold from Crow's pay

OASDI taxes is 6.2%

Hence,

OASDI taxes to withhold = 585.15*0.62

OASDI taxes to withhold = $36.28

Therefore the OASDI taxes to withhold from Crow's pay is $36.28

b. Calculation for the amount of HI taxes to withhold from Crow's pay

HI taxes is 1.45%

Hence,

HI taxes to withhold =585.15*0.0145

HI taxes to withhold=$8.48

Therefore HI taxes to withhold from Crow's pay is $8.48

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