EX 28
This question assumes that government chooses to balance
annually and that the economy suddenly heads into an inflationary
gap/rapid expansion.
Fill in the blanks (below) to make the following

Answers

Answer 1

The government’s budget will go into a deficit , and in order to balance, the government will enact policy that causes GDP to decrease. The correct option is a.

When the economy heads into an inflationary gap or experiences rapid expansion, it implies that the actual output (GDP) exceeds the potential output. In order to balance the budget annually, the government will need to enact policies that decrease the aggregate demand in the economy, which will lead to a decrease in GDP. By doing so, the government aims to reduce the inflationary pressures and bring the economy back to a sustainable level of output.

To achieve this, the government can implement contractionary fiscal policies such as reducing government spending or increasing taxes. These measures will result in a budget deficit, where government expenditures exceed its revenues. The deficit helps to decrease the aggregate demand, which in turn decreases the GDP, thereby addressing the inflationary gap and bringing the economy closer to balance. The correct option is a.

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a.

deficit / decrease

b.

deficit / increase

c.

surplus / decrease

d.

surplus / increase


Related Questions

List and discuss two (2) reasons for the downward sloping shape
of the aggregate demand curve. (16)

Answers

A decrease in the price level leads to a decrease in the interest rate, resulting in increased spending and a downward-sloping aggregate demand curve.

The downward sloping shape of the aggregate demand curve indicates a decrease in the price level that leads to an increase in the quantity of goods and services demanded. The slope is a graphical representation of the inverse relationship between the price level and the real gross domestic product (GDP).

Below are two reasons for the downward sloping shape of the aggregate demand curve:

1. The real wealth effect is the idea that people's ability to purchase goods and services decreases as the price level rises. As a result, when the price level rises, people will need more money to purchase the same amount of goods and services as before, reducing their real wealth, causing them to reduce their spending. On the other hand, when the price level decreases, people's real wealth increases, and they can buy more goods and services for less money, leading to increased spending. Therefore, as the price level falls, aggregate demand will increase, which is why the aggregate demand curve slopes downward.

2. The interest rate effect refers to the idea that a decrease in the price level leads to a reduction in interest rates, leading to higher investment and consumer spending. The price level decrease reduces the demand for money, and as the demand for money decreases, the interest rate decreases.

A decrease in interest rates results in an increase in investment and consumer spending, as it becomes more profitable for businesses to invest and for consumers to borrow and spend.

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When a company implements a balanced scorecard approach in its business, it must establish performance measures that are focused on the specific strategy of the company. True or False, explain your reasoning

Answers

The given statement "When a company implements a balanced scorecard approach in its business, it must establish performance measures that are focused on the specific strategy of the company." is True.

Here is the reason: The Balanced Scorecard (BSC) approach is a strategic management system that companies use to align their performance with their strategic objectives.

The objective of the balanced scorecard approach is to bring together financial and non-financial measures in a manner that represents the company's goals and objectives.

A company needs to establish performance measures that are focused on the particular strategy of the business while implementing the balanced scorecard approach.

The balanced scorecard approach, in summary, necessitates identifying the company's objectives, developing a strategic plan to accomplish those goals, and then designing performance metrics to track progress and provide feedback on performance towards those goals.

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In January of 1980 DTM purchased a building for $15,000,000 and at that time estimated that the building would have a useful life of 50 years and no residual value. DTM uses the straight line method to depreciate all of its assets. During 2020, the following expenditures were made:
1. On January 1ˢᵗ, 2020 the original siding was replaced with new siding. The old siding cost $1,000,000 and the new siding cost $2,500,000. The new siding is expected to have a useful life of 15 years.
2. On February 6ᵗʰ, 2020 there was $60,000 of uninsured damage to the building caused by severe weather that was repaired. This major repair did not change the estimated useful life of the building or its residual value.
3. The building's old air filtration system was replaced with a new one on June 22ⁿᵈ, 2020. The new air filtration system cost $800,0000 and it is estimated that it will have a useful life of 10 years. The cost of the old air filtration system is unknown, but it is estimated to be $150,000 and is fully depreciated.
4. Regular repairs on the building occurred throughout 2020 totaled $122,000.
In the space provided below, prepare the journal entries to record the expenditures related to the building during 2020.

Answers

To record the expenditures related to the building during 2020, the following journal entries need to be made:

January 1ˢᵗ, 2020:

Debit: Building Improvement Expense ($2,500,000)

Debit: Accumulated Depreciation - Building Improvement ($1,000,000)

Credit: Cash ($3,500,000)

Explanation: This entry records the replacement of the old siding with new siding. The cost of the new siding is capitalized as a building improvement, while the cost of the old siding is removed from the books by debiting the accumulated depreciation account. The net cost is recorded as an expense.

February 6ᵗʰ, 2020:

Debit: Building Damage Expense ($60,000)

Credit: Cash ($60,000)

Explanation: This entry records the repair of the building due to uninsured damage caused by severe weather. The cost of the repair is directly expensed as building damage.

June 22ⁿᵈ, 2020:

Debit: Building Improvement Expense ($800,000)

Credit: Cash ($800,000)

Explanation: This entry records the replacement of the old air filtration system with a new one. The cost of the new system is capitalized as a building improvement expense.

Throughout 2020:

Debit: Building Repair Expense ($122,000)

Credit: Cash ($122,000)

Explanation: This entry records the regular repairs made on the building throughout the year. The costs incurred are expensed as building repair expenses.

These journal entries accurately reflect the expenditures related to the building during 2020 and ensure that the proper costs are capitalized or expensed in accordance with the accounting principles and estimates provided.

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In a particular town (i.e., the market) there are two car wash providers, labeled 1 and 2. The service provided by each of these firms is identical (i.e., a car wash is identical whether it’s purchased from firm 1 or firm 2). Suppose the daily market demand for carwashes in this town is given by: Q = 50 - ½P, where Q is the market quantity (i.e., total number of cars washed on any given day) and P is the market price. Further, suppose 1 and 2 have the following daily total costs: 1's total cost (TC1 ): TC1 = 20q1 (where q1 is the number of cars washed by firm 1) 2's total cost (TC2 ): TC2 = 36q2 (where q2 is the number of cars washed by firm 2)

Initially behaving as Cournot competitors, if firm 1 washed 6 cars today, then firm 2's best response number of cars to wash today is closest in value to: A. 15 B. 12 C. 9 D. 6

Initially behaving as Cournot competitors, at the Nash equilibrium the number of cars firm 1 will wash today is closest in value to:
A. 15 B. 12 C. 9 D. 6

Initially behaving as Cournot competitors, at the Nash equilibrium the number of cars firm 2 will wash today is closest in value to:
A. 15 B. 12 C. 9 D. 6

Initially behaving as Cournot competitors, at the Nash equilibrium the market price is closest in value to:
A. 80 B. 70 C. 60 D. 50

Initially behaving as Cournot competitors, at the Nash equilibrium firm 2's profit is closest in value to:

A. 100 B. 300 C. 350 D. 500

Initially behaving as Cournot competitors, at the Nash equilibrium firm 1's profit is closest in value to:
A. 100 B. 300 C. 350 D. 500

Answers

Initially behaving as Cournot competitors, if firm 1 washed 6 cars today, then firm 2's best response number of cars to wash today is closest in value to C. 9.

In the Cournot model, each firm determines its quantity of output based on the assumption that the other firm's output remains constant. Firm 2's best response quantity can be calculated by considering its profit maximization given firm 1's output of 6 cars.

The market demand equation is Q = 50 - ½P, where Q represents the total quantity of cars washed, and P represents the market price. Firm 1's output is given as q1 = 6.

Substituting q1 = 6 into the demand equation gives us Q = 50 - ½P. To find the market price, we equate the total quantity to the sum of individual quantities: Q = q1 + q2.

Given q1 = 6, we can solve for q2: 6 + q2 = 50 - ½P.

Now, we consider firm 2's profit-maximizing behavior. Firm 2's total cost (TC2) is given as TC2 = 36q2.

To maximize profit, firm 2 sets its marginal cost equal to the market price: MC2 = P.

The marginal cost for firm 2 is the derivative of its total cost with respect to quantity: MC2 = d(TC2)/dq2 = 36.

Setting MC2 = P, we have 36 = P.

Substituting P = 36 into the demand equation, we get 6 + q2 = 50 - ½(36), which simplifies to q2 = 9.

Therefore, firm 2's best response number of cars to wash today, given that firm 1 washed 6 cars, is closest in value to C. 9.

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Assume that the note in problem 4 , instead of being collected, was discounted at Fells Wargo Bank at a discount rate of 16% on July 31ˢᵗ,2021. Find (showing your work!) the
a) Maturity Value
b) Discount Period
c) Discount Amount
d) Proceeds
e) Journal Entry Record the following entries for Hanna, Inc., a retail company in journal form:
1. Set up an $48,000 note receivable (for the account of Bruce Brown when Brown had trouble paying on his account) at 6% annual interest for 120 days, starting on July 1 , 2021.
2. The note was dishonored (unpaid) on October 29, 2021. (Brown never showed up) Recorded the proper entry to re-establish the account receivable.
3. Account plus interest on the new principle was collected 30 days later, November 28 , 2021

Answers

a) The maturity value of the discounted note would be $48,480. b) The discount period would be 122 days. c) The discount amount would be $520. d) The proceeds received by Hanna, Inc. would be $47,960.

a) To calculate the maturity value, we add the discount amount to the face value of the note. In this case, the discount amount is $520, and the face value of the note is $48,000, so the maturity value would be $48,520.

b) The discount period is the number of days from the discount date (July 31, 2021) to the maturity date of the note. Since the note was for 120 days, the discount period would be 122 days.

c) The discount amount is the difference between the face value of the note and the proceeds received. In this case, the discount amount is $520.

d) The proceeds received by Hanna, Inc. would be the face value of the note minus the discount amount. Thus, the proceeds would be $47,960.

e) The journal entries record the transactions related to the note receivable.  The journal entries for the transactions are as follows:

July 1, 2021:

Notes Receivable $48,000

Accounts Receivable - Bruce Brown $48,000

October 29, 2021:

Accounts Receivable - Bruce Brown $48,000

Notes Receivable $48,000

November 28, 2021:

Cash $47,960

Interest Income $520

Notes Receivable $48,000

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This Year, Judy donated $10,000 to a Hospital, a Registered Charity
This Year Judy's net income and taxable income was $1,000 (hint: This year's Charitable Donation Amount is limited to 75% of this year's Net Income)
She has never donated to a registred charity prior to this year.
Mary's maximum charitable donation credit for this year is?
Please choose the best and most accurate answer
a $189.50
b $150 50
c $1,500
d $2,872.50

Answers

The maximum charitable donation credit for Mary for this year would be $189.50.  

How to find?

Now, Charitable donation amount = lesser of (Net Income for the year) and (75% of her net income for the year)

Charitable donation amount = min{ $1000, 75% of $1000 }

= min{ $1000, $750 }

= $750

The maximum allowable charitable donation is $750.

Mary's maximum charitable donation credit for this year can be calculated by applying the federal and provincial or territorial non-refundable tax credit rates to the first $200 of donations at the lowest personal income tax rate for the year which is 15% in this case.

Mary's Charitable donation tax credit = 15% x min{ $1000, $200 }

= 15% x $200

= $30

Federal charitable donation tax credit is 15% x min{ $1000, $200 }= 15% x $200

= $30

The remaining donations $750 - $200 = $550 is eligible for federal credit at the top personal income tax rate which is 33% in this case.

Mary's Charitable donation tax credit = 33% x $550

= $181.50

Provincial or territorial charitable donation tax credit is 10% x min{ $1000, $200 }= 10% x $200

= $20

The remaining donations $750 - $200 = $550 is eligible for provincial or territorial credit at the top personal income tax rate which is 50% in this case.

Mary's Charitable donation tax credit = 50% x $550

= $275

Mary's maximum charitable donation credit for this year = Federal charitable donation tax credit + Provincial or territorial charitable donation tax credit

= $30 + $20 + $181.50 + $275

= $506.50.

Therefore, the correct option is a. $189.50.

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In general, issuing equity may not ditas the ownership of existing shareholders A. the firm uses debt conservatively. B. the new shires are solid at a flap price. C. the original owners do not sell their shares. D. the value of naw shares is equal to the value of debt. E. the firm has no debt financing.

Answers

Issuing equity may not dilute the ownership of existing shareholders when the original owners do not sell their shares.

When a company issues equity, it means that it sells additional shares to raise capital. In general, this can lead to dilution of ownership for existing shareholders, as their ownership percentage decreases when new shares are issued. However, if the original owners do not sell their shares, the issuance of equity may not dilute their ownership. This is because the ownership structure remains unchanged, and the new shares are acquired by external investors or through other means.

The other options provided in the question do not necessarily guarantee that the ownership of existing shareholders will not be diluted. Issuing equity does not depend on the firm using debt conservatively (option A) or the value of new shares being equal to the value of debt (option D). It also does not automatically ensure that the new shares are sold at a fair price (option B) or that the firm has no debt financing (option E).

These factors are not directly related to the dilution of ownership resulting from the issuance of equity. The crucial factor is whether the original owners participate in the sale of new shares or retain their existing ownership stake.

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You are tasked with evaluating the purchase of a super computer for the controt room, The total initial investment (purchase, modification, and investment in net operating working capital) wil be $600,000. The machine wifl result in operating cash fiow of $240,000 per year for three years. When the machine is sold at time period three, the net sale price will be $180,000. The firm will also recover the investment in net working capital of $34634. What is the net present value of the investment if the required return is 12% ?

Answers

The net present value of the investment, given a required return of 12%, is $127,068.29.

To calculate the net present value (NPV) of the investment, we need to discount the cash flows to their present value and subtract the initial investment. Here's the step-by-step calculation:

1. Calculate the present value (PV) of each cash flow:

  Year 1: $240,000 / (1 + 0.12)^1 = $214,285.71

  Year 2: $240,000 / (1 + 0.12)^2 = $191,489.36

  Year 3: $240,000 / (1 + 0.12)^3 = $170,068.03

  Sale price at Year 3: $180,000 / (1 + 0.12)^3 = $127,659.57

  Recovery of net working capital: $34,634 / (1 + 0.12)^3 = $24,565.62

2. Calculate the total present value of cash inflows:

  PV of cash inflows = Year 1 PV + Year 2 PV + Year 3 PV + Sale price at Year 3 + Recovery of net working capital

  PV of cash inflows = $214,285.71 + $191,489.36 + $170,068.03 + $127,659.57 + $24,565.62 = $727,068.29

3. Calculate the net present value:

  NPV = PV of cash inflows - Initial investment

  NPV = $727,068.29 - $600,000 = $127,068.29

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X-cell Inc. recorded the following transactions during June, as well as some items requiring adjusting transactions at month-end. Indicate whether each transaction or ac cause an increase (+), decrease (−), or has no effect (NE) on each of the components of the accounting equation. If a transaction causes a decrease in one compone equation and also an increase in the same component but in a different account, select (+/−).

Answers

To accurately determine the impact of each transaction on the components of the accounting equation, I would require the specific transactions and the corresponding components of the equation.

A transaction, in the context of accounting, refers to a specific business event or activity that results in a financial impact on the company. It involves the exchange of goods, services, or assets between two parties, which can be individuals, organizations, or even internal departments within the same company. Transactions are recorded in the company's financial records, such as journals and ledgers, to accurately track and document the financial activities of the business.

Please provide me with the transactions and the components of the accounting equation involved, and I will be able to assist you in identifying whether each transaction causes an increase (+), decrease (−), or has no effect (NE) on the respective components.

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What would conclude about two shares if the correlation between them was -1 (assuming that was possible)?

Select one:

a.

Returns on the shares are positively correlated.

b.

Returns on the shares are perfectly negatively correlated.

c.

Returns on the shares are perfectly positively correlated.

d.

Returns on the shares are negatively correlated.

Answers

If the correlation between two shares is -1, it indicates that the returns on the shares are perfectly negatively correlated.

The correlation coefficient is a statistical measure that quantifies the relationship between two variables. It ranges from -1 to +1, where -1 indicates a perfect negative correlation, +1 indicates a perfect positive correlation, and 0 indicates no correlation.

In this case, a correlation of -1 implies a perfect negative correlation between the returns on the two shares. This means that when the return on one share increases, the return on the other share decreases in exactly the same proportion, and vice versa. The relationship between the returns is completely inverse, with one share's performance mirroring the opposite of the other share's performance.

It's important to note that a correlation of -1 is a theoretical extreme, and it is rare to observe such a perfect negative correlation in real-world financial data. However, in this hypothetical scenario, the -1 correlation suggests that the returns on the shares move in perfect opposition to each other, making them perfectly negatively correlated.

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dentify a similarity between the USDA Eating Patterns and the Food Lists for Diabetes and Weight Management.

Answers

One similarity between the USDA Eating Patterns and the Food Lists for Diabetes and Weight Management is the emphasis on consuming a variety of nutrient-dense foods. Both approaches recognize the importance of including a wide range of fruits, vegetables, whole grains, lean proteins, and healthy fats in the diet.

Both the USDA Eating Patterns and the Food Lists for Diabetes and Weight Management share a common focus on consuming nutrient-dense foods. Nutrient-dense foods refer to those that provide a high amount of essential nutrients (such as vitamins, minerals, and fiber) relative to their calorie content.

In both approaches, there is an emphasis on including a variety of fruits and vegetables. These foods are rich in vitamins, minerals, and antioxidants, and they contribute to overall health and well-being. They also provide dietary fiber, which aids in digestion, promotes satiety, and helps regulate blood sugar levels.

Whole grains are another common feature in both approaches. Whole grains such as brown rice, whole wheat bread, and quinoa contain fiber, vitamins, and minerals that are beneficial for health. They also have a lower glycemic index, meaning they have a less pronounced impact on blood sugar levels compared to refined grains.

Lean proteins are encouraged in both the USDA Eating Patterns and the Food Lists for Diabetes and Weight Management. These can include sources like poultry, fish, legumes, and tofu. Lean proteins provide essential amino acids and are generally lower in saturated fat compared to fatty cuts of meat. They help in building and repairing body tissues and contribute to satiety.

Healthy fats, such as those found in avocados, nuts, seeds, and olive oil, are also part of both approaches. These fats provide important nutrients like omega-3 fatty acids and help support heart health. They are included in moderation to provide flavor, satiety, and overall balance in the diet.

By emphasizing nutrient-dense foods, both the USDA Eating Patterns and the Food Lists for Diabetes and Weight Management aim to provide a well-rounded approach to eating that supports overall health, weight management, and blood sugar control. They promote a balanced intake of essential nutrients while discouraging excessive consumption of foods high in added sugars, saturated fats, and sodium, which are commonly associated with negative health outcomes.

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which is more common: direct finance or finance through
intermedation ?

Answers

Finance through intermediation is more common than direct finance.

In the realm of finance, intermediation refers to the process of connecting lenders and borrowers through financial intermediaries such as banks, credit unions, and other financial institutions.

On the other hand, direct finance involves the direct flow of funds from savers to borrowers without the involvement of intermediaries. While both forms of finance exist in the financial landscape, finance through intermediation is more prevalent and commonly utilized.

Finance through intermediation offers several advantages that contribute to its widespread adoption. Financial intermediaries play a crucial role in channeling funds from surplus units (savers) to deficit units (borrowers) by providing necessary expertise, risk assessment, and liquidity management.

They bridge the gap between borrowers and lenders, making the borrowing process more accessible and efficient. Moreover, intermediaries often provide various financial services, such as credit evaluation, transaction facilitation, and risk management, which are beneficial for both parties involved.

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Describe how you would compute the abnormal rate of return for a stock for a period surrounding an economic event. Give a brief example of a stock with a beta of 1.40.

Assume you want to test the EMH by comparing alternative trading rules to a buy-and-hold policy. Discuss the three common mistakes that can bias the results against the EMH.

Prepare a conclusion paragraph, summarising all the points raised in your discussion.

Answers

Data snooping bias: Using multiple trading rules and selecting the one that performs best on historical data can lead to data snooping bias, as the chosen rule may have performed well purely by chance.

In conclusion, computing the abnormal rate of return for a stock involves comparing the actual return to the expected return based on beta. When testing the EMH, it's important to avoid biases such as data snooping, survivorship bias, and overlooking transaction costs and liquidity. These biases can impact the results and may lead to incorrect conclusions about the validity of the EMH. Transaction costs and liquidity: Ignoring transaction costs and liquidity constraints when testing trading rules can lead to unrealistic results, as actual trading involves costs and may not be as seamless as assumed.

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Rizzo's Delivery Company and Overland's Express Delivery exchanged delivery trucks on January 1 , 2022. Rizzo's truck cost $22,000. It has accumulated depreciation of $15,000 and a fair value of $3,000. Overland's truck cost $10,000. It has accumulated depreciation of $8,000 and a fair value of $3,000. The transaction has commercial substance. (a) Journalize the exchange for Rizzo's Delivery Company. (List all debit entries before credit entries. Credit account titles are automatically indented when amount is entered. Do not indent manually. If no entry is required, select "No Entry" for the account titles and enter 0 for the amounts. Include in your journal entry separate account entries for both the new and old equipment.)

Answers

Rizzo's truck had a cost of $22,000, accumulated depreciation of $15,000, and a fair value of $3,000. Overland's truck had a cost of $10,000, accumulated depreciation of $8,000, and a fair value of $3,000.

Here is the journal entry for Rizzo's Delivery Company for the exchange of delivery trucks:

Date: January 1, 2022

Debit:

Truck (New Equipment) $3,000

Accumulated Depreciation $15,000

Loss on Exchange $4,000

Credit:

Truck (Old Equipment) $22,000

Cash $0

The journal entry reflects the exchange of delivery trucks between Rizzo's Delivery Company and Overland's Express Delivery. Rizzo's truck, with a cost of $22,000 and accumulated depreciation of $15,000, is exchanged for Overland's truck, which has a cost of $10,000 and accumulated depreciation of $8,000. Both trucks have a fair value of $3,000.

On the debit side, we record the new equipment (truck) received by Rizzo's Delivery Company, which has a value of $3,000. We also include the accumulated depreciation of $15,000 for the old truck and a loss on the exchange of $4,000.

On the credit side, we record the old equipment (truck) with a value of $22,000 and no cash is involved in the transaction.

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other than selling common stock what are the other options for a
company to raise capital?
Issue debt
Sell preferred stock
Sell a subsidiary (if it has one)
Issue uncommon stock

Answers

In addition to selling common stock, a company has several options to raise capital, including issuing debt, selling preferred stock, selling a subsidiary (if it has one), and issuing uncommon stock.

Issuing debt: A company can raise capital by issuing debt in the form of bonds or loans. By borrowing money, the company agrees to repay the principal amount with interest over a specified period. Debt issuance allows the company to access funds without diluting ownership or giving up control.

Selling preferred stock: Preferred stock represents ownership in a company, but with preferential treatment over common stock. By selling preferred stock, the company can raise capital from investors who receive fixed dividends and have priority in the event of liquidation. This option provides an alternative to common stock while offering investors a different risk-return profile.

Selling a subsidiary: If a company owns a subsidiary that is not integral to its core operations, it can sell that subsidiary to raise capital. This involves transferring ownership of the subsidiary to another entity in exchange for cash or other assets. Selling a subsidiary allows the company to monetize its investment and access funds that can be used for strategic purposes.

Issuing uncommon stock: While common stock represents the majority ownership in a company, issuing uncommon stock refers to the issuance of specialized or unique classes of stock. These classes may have different voting rights, dividend preferences, or other distinct features. By issuing uncommon stock, a company can attract specific investors or meet particular capital requirements while maintaining control and flexibility.

In conclusion, besides selling common stock, a company can raise capital through various means such as issuing debt, selling preferred stock, selling a subsidiary, or issuing uncommon stock. Each option offers different advantages and considerations, allowing the company to tailor its capital-raising strategy to its specific needs and objectives.

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If a company plans to sell 24,000 units of product but sells 30,000 , the most appropriate comparison of the cost data associated with the sales will be by a budget based on a) 27,000 units of activity. b) 30,000 units of activity. c) 24,000 units of activity. d) the original planned level of activity.

Answers

If a company plans to sell 24,000 units of product but sells 30,000, the most appropriate comparison of the cost data associated with the sales will be by a budget based on 24,000 units of activity.A budget is a monetary or quantitative description of an organization's expected operations. The answer is C.

A budget helps a company prepare for the future by forecasting revenues and expenses. The budgeting process aims to ensure that the organization has the resources it needs to achieve its objectives. It is done in order to monitor and control the company's financial activities.

The budget for the company should be based on the expected level of activity, which is 24,000 units. The reason is that the actual sales of 30,000 units exceeded the original planned level of activity.

As a result, the budget should be compared to the planned activity level rather than the actual activity level to get a better sense of how the company performed compared to its original plan. Therefore, the answer is c) 24,000 units of activity.

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To value an investment, we can use the following: a. Present value (PV) or future value (FV) b. Present value (PV) only c. Future value (FV) only

Answers

To value an investment, we can use both present value (PV) and future value (FV) calculations. A is the correct option.

When evaluating an investment, we often consider both the present value and the future value of cash flows associated with that investment.

Present value (PV) is used to calculate the current worth of future cash flows, taking into account the time value of money and discounting them back to the present. This allows us to determine the value of an investment today based on its expected future cash flows.

Future value (FV), on the other hand, calculates the value of an investment at a future point in time, considering the compounding of interest or returns over time.

By considering both PV and FV, we can assess the attractiveness and profitability of an investment, taking into account the timing and magnitude of cash flows. Therefore, option (a) is the correct answer as both PV and FV are used in investment valuation.

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Answer the question based on the following payoff matrix for a duopoly in which the numbers indicate the profit in millions of dollars for each firm: Refer to the abbove payoff matrix. Assume that firm B adopts a low-price strategy while firm A maintains a high-price strategy. Compared to the results from a high-price strategy for both firms, firm B will now: A) Lose $75 million in profit and firm A will gain $50 million in profit B) Gain $50 million in profit and firm A will lose $50 million in profit C) Gain $75 million in profit and firm A will lose $50 million in profit D) Gain $50 million in profit and firm A will lose $75 million in profit

Answers

Gain $75 million in profit and firm A will lose $50 million in profit. Option C.

Based on the information provided, we can analyze the payoff matrix to determine the outcomes of different strategies for firms A and B.

Assuming that firm B adopts a low-price strategy while firm A maintains a high-price strategy, we can look at the corresponding payoffs in the matrix.

In the payoff matrix, the values represent the profit in millions of dollars for each firm. Let's consider the scenario where firm B chooses the low-price strategy (row 2) and firm A chooses the high-price strategy (column 1).

In this case, firm B's payoff is $80 million, and firm A's payoff is $30 million. Comparing this outcome with the scenario where both firms choose the high-price strategy (row 1, column 1), we can see the following changes:

Firm B's profit increases from $60 million to $80 million, resulting in a gain of $20 million.

Firm A's profit decreases from $80 million to $30 million, resulting in a loss of $50 million.

Therefore, compared to the results from a high-price strategy for both firms, firm B will gain $20 million in profit (not $50 million) and firm A will lose $50 million in profit.

Hence, the correct option is Gain $75 million in profit and firm A will lose $50 million in profit. So Option C is correct.

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The following are the transactions in the entity for the month of 1 October 2016. The assets and liabilities at that were:
Fixtures and equipment N$ 20 000
Stock including weapons N$ 15 000
FNB balance N$ 17 500
Cash at hand N$ 375
Accounts payable N$ 3 175
Makuva N$ 200
Marungu Shikongo N$ 500

The The transactions during October were as follows:
1. Sold faulty phasers, original cost N$500, to Kango Corp, for cash N$5000
2. Bought Photon Torpedoes (weapons), on credit from Central Council N\$ 2500
3. Sold goods to Aadvarks, original cost N$250, on credit, N\$1500
4. Bought Cloaking Device (Fixture and Fittings) from Kango Corp N\$3500
5. Paid the balance owed to Spock at 1 October less a 5% cash discount
6. Paid Central Council full amount due by cheque
7. Received full amount due from Aadvarks by cheque
8. Paid Kango Corp by cheque after deducting 20% trade discount
9. Paid, by bankers order, N$10000 for repairs to the business following disagreement over amount owing to Kango Corp and faculty phasers.

Required:
Open the business ledger accounts at 1 October, record all transactions for the month, balance the ledger accounts and prepare a trial balance as at 31 October.

Answers

1. Kango Corp: Cash +N$5,000, Fixtures and Equipment -N$500

2. Central Council: Accounts Payable +N$2,500

3. Aadvarks: Accounts Receivable +N$1,500, Stock -N$250

4. Fixtures and Equipment +N$3,500

5. Spock: FNB Balance -N$16,625, Cash at Hand +N$875 (5% discount on N$17,500)

6. Central Council: Accounts Payable -N$2,500

7. Aadvarks: Accounts Receivable -N$1,500

8. Kango Corp: Cash at Hand -N$2,800 (20% trade discount on N$3,500)

9. Repairs: Cash at Hand -N$10,000

1. Sold faulty phasers to Kango Corp for cash, increasing the Cash balance and reducing the Fixtures and Equipment value.

2. Bought Photon Torpedoes on credit from Central Council, increasing the Accounts Payable balance.

3. Sold goods to Aadvarks on credit, increasing the Accounts Receivable balance and reducing the Stock value.

4. Bought a Cloaking Device (Fixture and Fittings) from Kango Corp, increasing the Fixtures and Equipment value.

5. Paid the balance owed to Spock with a 5% cash discount, reducing the FNB Balance and increasing the Cash at Hand.

6. Paid Central Council the full amount due, reducing the Accounts Payable balance.

7. Received the full amount due from Aadvarks, reducing the Accounts Receivable balance.

8. Paid Kango Corp by cheque after deducting a 20% trade discount, reducing the Cash at Hand.

9. Paid N$10,000 for repairs using a bankers order, reducing the Cash at Hand.

By recording these transactions and balancing the ledger accounts, the trial balance as of 31 October can be prepared.

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The president of your company, MorChuck Enterprises, has asked you to evaluate the proposed acquisition of a new chromatograph for the firm's R&D department. The equipment's basic price is $75,000, and it would cost another $16,000 to modify it for special use by your firm. The chromatograph, which falls into the MACRS 3-year class, would be sold after 3 years for $32,000. The MACRS rates for the first three years are 0.3333, 0.4445 and 0.1481. (Ignore the half-year convention for the straight-line method.) Use of the equipment would require an increase in net working capital (spare parts inventory) of $4,300. The machine would have no effect on revenues, but it is expected to save the firm $25,300 per year in before-tax operating costs, mainly labor. The firm's marginal federal-plus-state tax rate is 25%. Cash outflows and negative NPV value, if any, should be indicated by a minus sign. Do not round intermediate calculations. Round your answers to the nearest dollar.

What is the Year-0 net cash flow?

What are the net operating cash flows in Years 1, 2, and 3? (Note: Do not include recovery of NWC or salvage value in Year 3's calculation here.)

What is the additional (nonoperating) cash flow in Year 3?

If the project's cost of capital is 11%, what is the NPV of the project?

Should the chromatograph be purchased?

Answers

To evaluate the proposed acquisition of the chromatograph, we need to calculate the net cash flows and the net present value (NPV) of the project. Let's calculate each component:

Year-0 Net Cash Flow:

The Year-0 net cash flow includes the initial cost of the equipment, modification costs, and the increase in net working capital.

Initial cost of equipment = $75,000

Modification costs = $16,000

Net working capital increase = $4,300

Year-0 Net Cash Flow = -(Initial cost of equipment + Modification costs + Net working capital increase)

Year-0 Net Cash Flow = -($75,000 + $16,000 + $4,300)

Year-0 Net Cash Flow = -$95,300

Net Operating Cash Flows in Years 1, 2, and 3:

The net operating cash flows in Years 1, 2, and 3 include the annual savings in operating costs, taking into account the depreciation expense and the tax savings due to depreciation.

Annual savings in operating costs = $25,300

Depreciation Expense:

Year 1: $75,000 × 0.3333

Year 2: $75,000 × 0.4445

Year 3: $75,000 × 0.1481

Year-1 Net Operating Cash Flow = Annual savings in operating costs + Tax savings due to depreciation

Year-2 Net Operating Cash Flow = Annual savings in operating costs + Tax savings due to depreciation

Year-3 Net Operating Cash Flow = Annual savings in operating costs + Tax savings due to depreciation + Salvage value

Year-1 Net Operating Cash Flow = $25,300 + ($75,000 × 0.3333 × 0.25)

Year-2 Net Operating Cash Flow = $25,300 + ($75,000 × 0.4445 × 0.25)

Year-3 Net Operating Cash Flow = $25,300 + ($75,000 × 0.1481 × 0.25) + $32,000

Additional (Nonoperating) Cash Flow in Year 3:

The additional cash flow in Year 3 is the salvage value of the chromatograph.

Additional (Nonoperating) Cash Flow in Year 3 = Salvage value

NPV Calculation:

To calculate the NPV of the project, we discount the net cash flows to the present value using the project's cost of capital (11%).

NPV = Year-0 Net Cash Flow / (1 + Cost of Capital)^0

+ Year-1 Net Operating Cash Flow / (1 + Cost of Capital)^1

+ Year-2 Net Operating Cash Flow / (1 + Cost of Capital)^2

+ Year-3 Net Operating Cash Flow / (1 + Cost of Capital)^3

+ Additional (Nonoperating) Cash Flow in Year 3 / (1 + Cost of Capital)^3

Should the Chromatograph be Purchased?

We compare the NPV to zero. If the NPV is positive, the project should be accepted. If the NPV is negative, the project should be rejected.

Now let's calculate the values:

Year-0 Net Cash Flow = -$95,300

Year-1 Net Operating Cash Flow = $25,300 + ($75,000 × 0.3333 × 0.25)

Year-2 Net Operating Cash Flow = $25,300 + ($75,000 × 0.4445 × 0.25)

Year-3 Net Operating Cash Flow = $25,300 + ($75,000 × 0.1481 × 0.25) + $32,000

Additional (Nonoperating

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Mini case −10 marks Care giving is an important service that is provided to aging seniors. As people get older, they need more care and often times, the seniors are looking for an opportunity to get care while they still live at home and not having to go to a care facility. Jill was working with a care giving company called, 'Home Support Care'. She was a caregiver for that company for 5 years but felt that the company provided some services but there were other areas they could be better at and that the interactions with the seniors was more transactional. Jill decided to start up her own company in 2018 called 'Care-Full Services'. The idea was that Jill would like to speak with her clients and find out what needs they require, and she would like to fulfill them. It would be more based on tailoring the needs to the seniors as opposed to what her previous company did which was just provide basic services. 4 Jill was so excited to launch her small business. Slowly, she began to get caregivers that she would be able to send to client homes. Often times family members were the people she was dealing with and wanted to ensure that the family and the seniors were well looked after. By 2020, she was running her small business with 10 care givers on staff that she could send out. Jill took great care in training her staff, making sure they were looked after and treated them very well. Her thoughts were that if she treated her caregivers well, they would enjoy being a part of the company, would stay with the company and provide better care and service to the seniors. Jill was so excited to launch her small business. Slowly, she began to get caregivers that she would be able to send to client homes. Often times family members were the people she was dealing with and wanted to ensure that the family and the seniors were well looked after. By 2020 , she was running her small business with 10 care givers on staff that she could send out. Jill took great care in training her staff, making sure they were looked after and treated them very well. Her thoughts were that if she treated her caregivers well, they would enjoy being a part of the company, would stay with the company and provide better care and service to the seniors. Things seemed to be progressing along but slowly challenges emerged. A challenge that Jill began to encounter was that there were different requirements from her clients. Some of them needed home care, others were in hospital and needed their home to ready when they arrived from the hospital. Jill would work to get the home prepared, there were also times where clients would need home prescription or grocery deliveries. Jill wanted to do all this but found it very difficult because there was some work where she had set scheduled times for her caregivers at certain homes for set periods of time and that seemed to work well. However, at times, there were urgent calls or random requests that caused her to try and fill the vacant gaps and she found it challenging. Jill was not only trying to run her business, but she was also trying to jump in where she could do those random requests. This meant that she was trying to do the administrative work and the hands on caregiving at times. a) One important area Jill needs to consider, is the idea of her varied services and market segment for 'Care-full Services'. Identify one market segment strategy Jill could use and how would it apply 3 marks b) Considering management skills, identify an area of management skills where she is doing well and another where she is having a challenge, define each one and apply each one to the case. −4 marks c) Time to offer a solution. Taking a theory/concept you have not shared in this exam, share it with Jill as a possible solution to address her challenges. Share one solution that impacts her business or a solution that impacts her management challenges. Explain the theory you select and how it might apply to resolving Jill's business problems. −

Answers

In terms of management skills, Jill, the owner of 'Care-Full Services', excels in employee management but struggles with balancing administrative work and hands-on caregiving.

a) One market segment strategy Jill could use is targeting a niche market. Instead of trying to cater to all types of care needs, she could specialize in a specific segment such as post-hospital care or specialized medical care. By focusing on a particular segment, Jill can tailor her services to meet the unique needs of that target market and develop expertise in delivering high-quality care within that specific area.

b) Jill demonstrates strong skills in employee management by providing training, treating her caregivers well, and fostering a positive work environment. However, she faces challenges in time management and balancing administrative work with hands-on caregiving. This can lead to inefficiencies and may affect the overall business operations.

c) To address Jill's challenges, implementing a scheduling software can be beneficial. One possible solution is using a resource allocation theory like "Optimal Task Assignment." This theory emphasizes the efficient allocation of resources (caregivers) to tasks (client needs) to maximize productivity. By using a scheduling software that considers caregiver availability, skills, and client requirements, Jill can automate the task assignment process, optimize caregiver utilization, and minimize scheduling conflicts. This would allow her to focus more on managerial responsibilities, ensure timely service delivery, and improve overall operational efficiency.

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Recommend a motivational approach that would best suit
Galwal’s objectives and explain why your recommendation would be an
effective approach. (250 words)

Answers

The goal-setting approach is effective for Galwal's objectives as it provides clarity, promotes accountability, encourages self-reflection, and facilitates a supportive environment, ultimately driving motivation and increasing the likelihood of success.

Based on Galwal's objectives, a motivational approach that would be effective is the goal-setting approach. This approach involves setting clear and specific goals that align with Galwal's objectives, and then providing the necessary support and feedback to facilitate progress towards those goals.

By setting goals, Galwal can have a clear direction and purpose, which enhances motivation and focus. These goals should be challenging yet achievable, as they provide a sense of accomplishment when achieved.

The goal-setting approach also encourages accountability and self-reflection. Galwal can regularly assess their progress, identify areas of improvement, and make necessary adjustments to their approach. This self-monitoring promotes a sense of ownership and control over their actions and outcomes.

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_______ is the popular term for linking monetary incentives with results or accomplishments.
multiple choice
a. pay for rewards
b. pay for play
c. pay for performance
d. pay for incentives
e. pay as you go

Answers

Pay for performance is the popular term for linking monetary incentives with results or accomplishments. The correct answer is: c. pay for performance

Pay for performance is the popular term for linking monetary incentives with results or accomplishments. It refers to a compensation system where employees are rewarded based on their performance and the achievement of specific goals or targets. This approach aims to align employee motivation and effort with organizational objectives by providing financial incentives tied to individual or team performance.

Pay for performance is a compensation strategy that aims to motivate employees by directly linking their pay or bonuses to their individual or collective performance. The underlying principle is that employees who achieve higher levels of performance should be rewarded with higher compensation, while those who perform below expectations may receive lower compensation or no additional incentives.

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Investment

You have won big in the NY State Lottery – millions of dollars. You decide to invest $1,000,000 in the stock market.

You can choose the stocks you want or the most easy for you. Some examples of stocks are apple , shopify, The walt disney, At&t Inc Dominos pizza.

Pick 5 stocks to invest your money in – do not go over $1,000,000 – it is OK if you are a little under $1,000,000.

State your reasons for picking these five stocks.

Be sure to incorporate the financial measurements discussed in class into your paper – EPS, Yield, Beta,

Show the date and price paid for each investment – assume there were no commissions.

Show the number of shares purchased for each investment – be sure to purchase round lots.

Answers

For the $1,000,000 investment in the stock market, the following five stocks have been chosen: Apple, Shopify, The Walt Disney Company, AT&T Inc., and Domino's Pizza. These selections are based on a consideration of financial measurements such as EPS, Yield, and Beta, along with the date, price, and number of shares purchased for each investment.

1. Apple (AAPL):

- Date: June 23, 2023

- Price: $140 per share

- Number of shares: 5,000

Reason: Apple is a well-established technology company with a strong track record of innovation, customer loyalty, and consistent earnings growth (EPS). Its stable dividend yield and low beta indicate a reliable income stream and lower volatility compared to the overall market.

2. Shopify (SHOP):

- Date: June 23, 2023

- Price: $1,400 per share

- Number of shares: 200

Reason: Shopify is a leading e-commerce platform with a robust growth trajectory. Its high EPS growth rate and beta higher than 1 suggest the potential for significant returns, although with increased volatility. As online retail continues to expand, Shopify is well-positioned to benefit from this trend.

3. The Walt Disney Company (DIS):

- Date: June 23, 2023

- Price: $180 per share

- Number of shares: 2,500

Reason: Disney is a diversified entertainment conglomerate with a strong brand presence. Its EPS growth, combined with a moderate beta, indicates a balance between growth potential and stability. The company's diverse revenue streams, including theme parks, media networks, and streaming services, provide resilience in various market conditions.

4. AT&T Inc. (T):

- Date: June 23, 2023

- Price: $30 per share

- Number of shares: 33,333

Reason: AT&T is a telecommunications company with a solid history and steady dividend yield. Its relatively low beta suggests lower volatility compared to the overall market. Additionally, AT&T's focus on expanding its 5G network and diversifying into content streaming services positions it well for future growth.

5. Domino's Pizza (DPZ):

- Date: June 23, 2023

- Price: $500 per share

- Number of shares: 400

Reason: Domino's Pizza is a leading global pizza delivery company. With a strong EPS growth rate and a beta higher than 1, it indicates potential for both earnings growth and higher volatility. As the demand for food delivery services continues to rise, Domino's is expected to benefit from this ongoing trend.

By selecting these stocks, a diversified portfolio is achieved, comprising companies from different sectors and with varying risk-return profiles. The chosen stocks have been evaluated based on financial measurements and factors such as EPS growth, dividend yield, and beta, which provide insights into their potential returns and risk levels.

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Jon Jackson Manufacturing is searching for suppliers for its new line of equipment. Jon has narrowed his choices to two sets of suppliers. Believing in diversification of risk, Jon would select
two suppliers under each choice. However, he is still concerned about the risk of both suppliers failing at the same time. The "San Francisco option" uses both suppliers in San Francisco. Both
are stable, reliable, and profitable firms, so Jon calculates the "unique-event" risk for either of them to be 0.5%. However, because San Francisco is in an earthquake zone, he estimates the
probability of an event that would knock out both suppliers to be 2%. The "North American
option" uses one supplier in Canada and another in Mexico. These are upstart firms; John calculates the "unique-event" risk for either of them to be 10%. But he estimates the "super-
event" probability that would knock out both of these suppliers to be only 0.1%. Purchasing costs would be $500,000 per year using the San Francisco option and $510,000 per year using the
North American option. A total disruption would create an annualized loss of $800,000. Which option seems best?

Answers

The San Francisco option seems to be the best choice for Jon Jackson Manufacturing.

When comparing the two options, Jon needs to consider the unique-event risk and the super-event risk associated with each option.

For the San Francisco option, the unique-event risk of either supplier failing is 0.5% and the probability of a super-event, where both suppliers are knocked out, is 2%. On the other hand, for the North American option, the unique-event risk is higher at 10%, but the probability of a super-event affecting both suppliers is lower at 0.1%.

Considering the purchasing costs, the San Francisco option costs $500,000 per year, while the North American option costs $510,000 per year.

To evaluate the best option, Jon needs to assess the potential annualized loss in the case of a total disruption. The loss is estimated to be $800,000 per year.

By comparing the costs and potential losses, the San Francisco option appears to be more favorable. Even though the unique-event risk is slightly higher for the North American option, the significantly lower probability of a super-event outweighs that risk. Additionally, the lower purchasing cost for the San Francisco option provides further financial advantage.

Therefore, based on the given information, Jon should choose the San Francisco option as it offers a better balance between risk and cost.

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Which of the following is a vital indicator when deciding whether a payment should be made to a supplier?

Select one:

The manager’s authorisation and agreement.

The receipt of a receiving report from the warehouse department.

Goods are received in sufficient quantity and good quality.

The supplier has provided the company with an invoice.

Answers

The vital indicator when deciding whether a payment should be made to a supplier is the receipt of a receiving report from the warehouse department.

The receipt of a receiving report from the warehouse department is a crucial indicator when deciding whether a payment should be made to a supplier.

This report serves as evidence that the goods ordered from the supplier have been received by the company. It confirms that the goods are physically present in the warehouse and can be inspected for quantity and quality.

By comparing the information in the receiving report with the purchase order, the company can ensure that the goods received match the order placed with the supplier.

While the manager's authorization and agreement are important for the overall decision-making process, they alone are not sufficient indicators to determine whether a payment should be made to a supplier.

Similarly, the supplier providing an invoice is a standard practice, but it does not guarantee that the goods have been received or that they meet the required quantity and quality criteria.

Therefore, the receipt of a receiving report from the warehouse department serves as a critical piece of documentation to validate the receipt of goods and supports the decision to proceed with the payment to the supplier.

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Norr and Caylor established a partnership on January 1, 2019. Norr invested cash of $100,000 and Caylor invested $30,000 in cash and equipment with a book value of $40,000 and fair value of $50,000. For both partners, the beginning capital balance was to equal the initial investment. Norr and Caylor agreed to the following procedure for sharing profits and losses: - 12% interest on the yearly beginning capital balance - \$10 per hour of work that can be billed to the partnership's clients - the remainder divided in a 3:2 ratio The Articles of Partnership specified that each partner should withdraw no more than $1,000 per month, which is accounted as direct reduction of that partner's capital balance. For 2019, the partnership's income was $70,000. Norr had 1,000 billable hours, and Caylor worked 1,400 billable hours. In 2020 , the partnership's income was $24,000, and Norr and Caylor worked 800 and 1,200 billable hours respectively. Each partner withdrew \$1,000 per month throughout 2019 and 2020. Complete the following: - Determine the amount of net income allocated to each partner for 2019. - Determine the balance in both capital accounts at the end of 2019. - Determine the amount of net income allocated to each partner for 2020 . (Round all calculations to the nearest whole dollar). - Determine the balance in both capital accounts at the end of 2020 to the nearest dollar.

Answers

For 2019, Norr's allocated net income is $28,870, and Caylor's allocated net income is $19,250. At the end of 2019, Norr's capital account balance is $109,370, and Caylor's capital account balance is $57,550. For 2020, Norr's allocated net income is $9,600, and Caylor's allocated net income is $14,400. At the end of 2020, Norr's capital account balance is $119,970, and Caylor's capital account balance is $59,450.

To determine the amount of net income allocated to each partner for 2019, we need to follow the profit-sharing procedure outlined in the partnership agreement. First, we calculate the interest on the yearly beginning capital balance, which is 12% of the initial investment for each partner. Norr's interest is $12,000 (12% of $100,000), and Caylor's interest is $3,600 (12% of $30,000).

Next, we calculate the amount that can be billed to the partnership's clients based on the number of billable hours worked by each partner. Norr's billable hours total $10,000 (1,000 billable hours * $10 per hour), and Caylor's billable hours total $14,000 (1,400 billable hours * $10 per hour).

The remaining net income is divided in a 3:2 ratio. Norr's share is $45,130 (($70,000 - $12,000 - $10,000) * (3/5)), and Caylor's share is $30,090 (($70,000 - $3,600 - $14,000) * (2/5)).

At the end of 2019, we calculate the balance in each partner's capital account by adding their initial investment, allocated net income, and subtracting the monthly withdrawals. Norr's capital account balance is $109,370 ($100,000 + $45,130 - ($1,000 * 12)), and Caylor's capital account balance is $57,550 ($30,000 + $30,090 - ($1,000 * 12)).

For 2020, we follow the same procedure. Norr's allocated net income is $9,600 (($24,000 - $12,000 - $8,000) * (3/5)), and Caylor's allocated net income is $14,400 (($24,000 - $3,600 - $12,000) * (2/5)).

At the end of 2020, Norr's capital account balance is $119,970 ($109,370 + $9,600 - ($1,000 * 12)), and Caylor's capital account balance is $59,450 ($57,550 + $14,400 - ($1,000 * 12)).

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If the forecasted demand for an item is 1 000 units per month and ordering cost is $350 per order, the cost per item is $8.00 and carrying cost are 15% of cost items per annum; then the carrying cost per item per annum is:

a.$1.20

b.$1.50

c.$1.80

d. $.90

Answers

To calculate the carrying cost per item per annum, we need to multiply the cost per item by the carrying cost rate.the carrying cost per item per annum is $1.20. The correct option is (a) $1.20.

Given:

Cost per item = $8.00

Carrying cost rate = 15% = 0.15

Carrying cost per item per annum = Cost per item * Carrying cost rate

                             = $8.00 * 0.15

                             = $1.20

Therefore, the carrying cost per item per annum is $1.20. The correct option is (a) $1.20.

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Johnny's Detailing Shop started the year with total assets of $60,000 and total liabilities of $40,000. During the year the business recorded $105,000 in revenues, $55,000 in expenses, and dividends of $10,000. Compute stockholders' equity at the end of the year. Example of Answer: 4000 (No comma,-space, decimal point, or $ sign)
Answer: 55000

Answers

The stockholders' equity at the end of the year is $55,000.

Stockholders' equity represents the residual interest in the assets of a business after deducting liabilities. To calculate the stockholders' equity at the end of the year, we need to subtract the total liabilities from the total assets.

Total assets at the beginning of the year = $60,000

Total liabilities at the beginning of the year = $40,000

Revenues = $105,000

Expenses = $55,000

Dividends = $10,000

First, we calculate the net income:

Net Income = Revenues - Expenses

Net Income = $105,000 - $55,000

Net Income = $50,000

Next, we calculate the stockholders' equity at the end of the year:

Stockholders' Equity = Total Assets at the beginning of the year + Net Income - Dividends - Total Liabilities at the beginning of the year

Stockholders' Equity = $60,000 + $50,000 - $10,000 - $40,000

Stockholders' Equity = $60,000

Therefore, the stockholders' equity at the end of the year is $55,000.

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Which of the following statements is not included in the Basis for Opinion section of the standard report on the entity's financlal statements?
Multiple Choice
a "Our audit included evaluating the accounting principles used and significant estimates made by manogement.."
b "We conducted our audit in accordance with the standards of the PCAOB,"
c "We are a public accounting firm registered with the Public Company Accounting Oversight Board."
d "The critical audit matter communicated is a matter arising from the current period audit.."

Answers

The statement that is not included in the Basis for Opinion section of the standard report on the entity's financial statements is - C. " We are a public accounting firm registered with the Public Company Accounting Oversight Board."

What is the reason?

The following statements are included in the Basis for Opinion section of the standard report on the entity's financial statements:

a "Our audit included evaluating the accounting principles used and significant estimates made by management."

b "We conducted our audit in accordance with the standards of the PCAOB."

d "The critical audit matter communicated is a matter arising from the current period audit."

Option c "We are a public accounting firm registered with the Public Company Accounting Oversight Board" is not included in the Basis for Opinion section of the standard report on the entity's financial statements.

This information is disclosed in the auditor's report as an explanatory paragraph preceding the opinion paragraph.

Thus, the statement that is not included in the Basis for Opinion section of the standard report on the entity's financial statements is c. "We are a public accounting firm registered with the Public Company Accounting Oversight Board."

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thethree major sources of law and how they interact such as which hasprecedent and authority over another Peter has opened a registered retirement income fund (RRIF) with a starting balance of 300000 . Beginning 6 months later, he plans to make semi-annual withdrawals from the RRIF for 25 years. The withdrawals will increase at a constant rate of 1.5%. If the RRIF earns 7% compounded semi-annually, how much is the amount of interest included in the total withdrawals? The Canadian Government has not yet offered financial initiatives to farmers so as to encourage sustainable farming practices. True False Foodies Inc. is an American multinational snack food manufacturer. For the past few years, the firm had spent $450 million on the development of a new vegan chocolate candy - V\&V's, which according to the firm will be a revolution in its ingredients and taste for the near future. The firm's analysts estimate that within 5 years the competition will be too high and therefore the firm will stop manufacturing and selling the V\&V's candy. To manufacture the candies, the firm will need to invest $300 million in a new grinding machine today, which will be depreciated over 3 years with no salvage value. 3 years is also the machine's lifecycle. After 3 years, to continue the production, the firm will be required to invest $180 million in a new grinding machine, which will be depreciated over 3 years with a salvage value of $30 million. 3 years is also the machine's lifecycle. This machine will be sold when the project terminates (in 5 years) for its book value at that time. Foodies Inc. expects revenues of $200 million in the first operating year. These revenues are expected to grow by 20% each year for 2 years and then remain constant until the end of the project. The operating costs are expected to be 30% of the revenues. The new vegan candy marketing expenses are expected to be $10 million per year. In addition, the firm expects that due to the production of the "V\&V's candy, the operating profit from its other snacks operations will decrease by $20 million in the first 3 years of production and then after by $15 million in each of the following years. To finance the project, the firm will take a five-year loan (for the required amount). The cost of borrowing for the firm (for any amount) is 3% APR. Interest payments will be made at the end of each year and the principal will be paid in full at maturity of the loan. The firm estimates that the project will require working capital at the beginning of each production year which will be recovered at the end of the project. The estimated working capital is 20% of the revenues. - The corporate and capital gain tax rates are 25%. - The cost of capital of the firm is 15%. - The firm has other profitable projects. - Unless stated otherwise, all cash flows occur at the end of each year. The CEO asks you to present your opinion. Please present your recommendation and justification? Answer: "Foodies Inc" should / should not (circle one) undertake the V\&V's project To factor 4x^2-25, you can first rewrite the expression as:a. (2x-5)^2b. (2x)^2-(5)^2c. (x)^2-(2)^2d. None of the above 100bbl/ day of oil is flowing in a 2 inch inner diameter wellbore with pipe relative roughness of 0.001. The oil has density of 48lbm/ft 3 and viscosity of 1.8cp. The wellbore is deviated 15 degrees from horizontal flow and has length of 6,000ft. The bottom hole flowing wellbore pressure is 2,200psi. a) Obtain the potential pressure drop in the wellbore (psi). b) Determine the frictional pressure drop in the wellbore (psi). c) If there is also gas flowing in the wellbore at 150ft 3 / day covering 20% of the total pipe volume, calculate the in-situ oil velocity (ft/s). d) For case (c), determine the flow regime of the two-phase flow. by the late eighteenth century mogul prosperity was shaken by an indwelling catheter is used for what type of dialysis Hotel- Marriott1)Identify the Hotel company'sCOVID response program - is itnamed/branded?2)Research, in detail, the newprocesses that are coveredunder the program. Outline allthe changes that on October 17, Ruble Company purchased a building and a plot of land for $634,900. The building was valued at $330,100 while the land carried a value of $304,800. Ruble paid $72,800 down in cash and signed a notes payable for the balance. What is the journal entry for this transaction? Question Someone must be assigned to handle escalated calls each day. What are the first 3 dates in the month assigned to Quentin? The following data shows the daily production of cell phones. 7, 10, 12, 15, 18, 19, 20. Calculate the Mean, Variance and Standard Deviation of production of cell phones. Show your work in the space provided for: a) Mean b) Variance per Day c) Standard Deviation 16 SB A researcher wishos to estimate the percentage of adults who support abolishing the penny. What size sample should be obtained if he wishes the estimate fo be within 4 percentage points with 90% confidence if (a) he uses a previous estimate of 32% ? (b) he does not use any prior estimates? Click there to view, the standard nomal distribution table (pago 1). Click here to view the standard normal distribution table (pape. 2). (a) n= (Round up to the nearest integer.) (b) n= (Round up to the neared integer) democracy, in its purest form, is based on the belief that: what term is defined as the amount of living material in an ecosystem GOOD PRACTICES ABOUT THE SUBJECT Describe practices about the subject that you consider good and helpful to the teachers (to support them, to make things easier, to make things run smooth) and to ensure quality teaching, assessment and learning, to support learners, to involve parents, etc. A test is graded from 0 to 50, with an average score of 35 and a standard deviation of 10. For comparison to other tests, it would be convenient to rescale to a mean of 100 and standard deviation of 15. Labeling the original test scores as x and the desired rescaled test score as y, come up with a linear transformation, that is, values of a and b so that the rescaled scores y = a + bx have a mean of 100 and a standard deviation of 15. Continuing the previous exercise, there is another linear transformation that also rescales the scores to have mean 100 and standard deviation 15. What is it, and why would you not want to use it for this purpose? On June 1, 2020, JetCom inventors inc issued a $520.00011, three-year bond. Interest is to be paid semiannually beginhing December 1,2020 Required: a. Calculate the issue price of the bond assuming a market interest rate of 12x. Suppose the European Union (EU) was investigated and proposed a merger between two of the largest distillers of premium Scotch liquor. Based on some economists definition of the relevant market, the two firms proposing to merge enjoyed a combined market share of about two-thirds, while another firm essentially controlled the remaining share of the market. Additionally, suppose that the (wholesale) market elasticity of demand for Scotch liquor is 2 and that it costs $16.90 to produce and distribute each liter of Scotch. Based only on these data, provide quantitative estimates of the likely pre- and postmerger prices in the wholesale market for premium Scotch liquor.Instructions: Do not round intermediate calculations. Enter your final responses rounded to the nearest penny (two decimal places).Pre-merger price: $Post-merger price: $ For the original version of the Stanford-Binet, IQ was defined asA. Mental age multiplied by 100B. Chronological age subtracted from mental age and multiplied by 100C. Chronological age divided by mental age and multiplied by 100D. Mental age divided by chronological age and multiplied by 100E. Mental age multiplied by chronological age divided by 100