A company purchased factory equipment on April 1, 2014, for $96,000. It is estimated that the equipment will have a $12,000 salvage value at the end of its 10-year useful life. Using the straight-line method of depreciation, the amount to be recorded as depreciation expense at December 31, 2014, is A) $9,600.B) $8,400. C) $6,300.D) $7,200.

Answers

Answer 1

Answer:

Depreciation for 9 month = $6,300

Explanation:

Given:

Cost of equipment = $96,000

Salvage value = $12,000

Use full life = 10 year

Total time in 1st year = 9 month

Find:

Depreciation for 9 month

Computation:

Depreciation = [(96,000-12,000)/10)]

Depreciation = 8,400

Depreciation for 9 month = 8,400 (9/12)

Depreciation for 9 month = $6,300


Related Questions

A Perfectly competitive firm’s entire marginal cost curve is its short-run supply curve." Is this statement true or false?

Answers

Answer:

False.

Explanation:

In a perfect competition, there are many buyers and sellers of homogeneous products, and there is free entry and exit in the market.

This simply means that, in a perfectly competitive market, there are many buyers and sellers (price takers) of homogeneous products (standardized products with substitute) and the market is free (practically open) to all individuals or business entities that are willing to trade all their goods and services.

Hence, a perfectly competitive market is characterized by the following features;

1. Perfect information.

2. No barriers, it is typically free.

3. Equilibrium price and quantity.

4. Many buyers and sellers.

5. Homogeneous products.

Examples of a perfectly competitive market are the Agricultural sector, e-commerce and the foreign exchange market

A Perfectly competitive firm’s entire marginal cost curve is not its short-run supply curve but only the portion of the marginal cost (MC) curve of the perfectly competitive firm that lies above its average variable cost (AVC) curve would be its short-run supply curve.

Management anticipates fixed costs of $72,600 and variable costs equal to 42% of sales. What will pretax income equal if sales are $326,000?a. $325,000.b. $57, 500.c. $122, 500.d. $130,000.e. $181, 250.f. $252, 500.

Answers

Answer:

$261,680

Explanation:

Calculation for the What will pretax income equal

Pretax income= $326,000 - ((42% × $326,000) + $72,600)

Pretax income= $326,000 - $136,920 + $72,600

Pretax income=$261,680

Therefore What will pretax income equal if sales are $328,000 will be $261,680

Wolf Computer exchanged a machine with a book value of $40,000 and a fair value of $45,000 for a very similar machine. In addition, Wolf paid $6,000 as part of the exchange. Wolf should recognize:

Answers

Answer:

gain of $5,000

Explanation:

Wolf's gain = fair market value - book value = $45,000 - $40,000 = $5,000

a company must determine the gain or loss of an exchange transaction using the asset's book value and comparing it against its fair market value. If the FMV is higher than the book value, the company will recognize a gain. If the FMV is lower than the book value, then the company will recognize a loss.

For Oriole Company, actual sales are $1,450,000, and break-even sales are $971,500.

Required:
a. Compute the margin of safety in dollars.
b. Compute the margin of safety ratio.

Answers

Answer:

a. Margin of safety in dollars = $478,500

b. Margin of safety ratio = 33%

Explanation:

a. Margin of safety in dollars is calculated as;

= Actual sales - Break even sales

Given that;

Actual sales = $1,450,000

Break even sales = $971,500

Margin of safety in dollars

= $1,450,000 - $971,500

= $478,500

b. Margin of safety ratio is computed as;

= [(Actual sales - Break even sales) / Actual sales] × 100

= [($1,450,000 - $971,500) / $1,450,000] × 100

= [$478,500 / $1,450,000] × 100

= 0.33 × 100

= 33%

According to the video, what are some qualities Tellers need? Check all that apply.
a cheerful, outgoing personality
a dominant, confident presence independence
leadership skills
basic math skills
attention to detail​

Answers

Answer:

a e f i did the assment

Explanation:

Answer:

the answer is:

a cheerful, outgoing personality

basic math skills

attention to detail

Explanation:

Which of the following is a type of advertising?
O A. Sponsoring a local charity event
O B. Visiting a potential customer
C. Creating commercials for television
O D. Mailing coupons to customers' homes
SUBMIT

Answers

The of following of advertising is the 2 one

The correct option is C. Creating commercials for television of the following is a type of advertising.

An average individual reads a newspaper for 30 minutes and listens to audiobooks for 10 to 15 minutes. The audience watches advertisements on television, second only to the internet. Television can be viewed in rural locations where connectivity is still a problem.

What is persuasive advertising?

Consumers' preferences and interests are used by persuasive advertising to persuade them to buy a good or service. This type of advertising frequently emphasizes the advantages the product or service can provide the consumer.

A product, brand, or service is promoted to a viewership through an advertisement in order to pique their attention, encourage interaction, and increase sales. A key component of the app store, advertisements come in a variety of formats, from copy to interactive video.

Learn more about Advertising here:

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Firm A has a value of $200 million, and B has a value of $120 million. Merging the two would allow a cost savings with a present value of $30 million. Firm A purchases B for $130 million. How much do firm A's shareholders gain from this merger?A. $30 millionB. $20 millionC. $15 millionD. $10 million

Answers

Answer:

A's shareholder would gain = $20 million

Explanation:

Given:

Value of firm A = $200 million

Value of firm B = $120 million

Cost saving = $30 million

Computation:

Premium paid  = $130 million  - $120 million

Premium paid = $10 million

A's shareholder would gain = Cost saving - Premium paid

A's shareholder would gain = $30 million - $10 million

A's shareholder would gain = $20 million

A recession tends to cause the federal budget deficit to ________ because tax revenues ________ and government spending on transfer payments ________.

Answers

Answer: increase, fall, rise

Explanation:

A recession brings about a reduction in the activity in an economy as there is a reduction in the goods that are demanded. When there's recession, the budget deficit tends to worsen as government spends more. This is due to the fact that there's a reduction in the taxes as lesser goods are demanded and there's an increase in unemployment. Also, the government's spending on transfer payment will also increase.

The average lead time of a unit of product through a manufacturing station is 18 minutes. The average work in process inventory at this station has been 30 pieces. What is the production rate?

a. 3.0 pieces/min
b. 0.33 pieces/min
c. 1.66 pieces/min
d. 0.83 pieces/min

Answers

Answer:

Production rate = 1.66 pieces/min (Approx)

Explanation:

Given:

Average lead time = 18 minutes

Average work in process inventory = 30 pieces

Find:

Production rate

Computation:

Production rate = Average work in process inventory/Average lead time

Production rate = 30/18

Production rate = 1.66 pieces/min (Approx)

Curly and Rita are married, file a joint return, and have two dependent children, ages 11 and 13. Their AGI is $417,000. By how much is their child credit reduced in 2019?a. $0.b. $300.c. $350.d. $700.e. $7.000.

Answers

Answer:

$850

Explanation:

child credit 2019 = $2,000 per qualifying child under age 16

in this case, both children qualify, so total tax credit could be up to $4,000

but their tax credit will partially phase out because their AGI is higher than $400,000:

phase out = [($417,000 - $400,000) / $1,000] x $50 = 17 x $50 = $850

the available child tax credit = $4,000 - $850 = $3,150

How might you balance personal values with the desire to make a profit?

Answers

Answer:

Every investor who ventures into the world of stock investments and finance does so with the clear objective of obtaining an economic gain: it is his clear purpose, and there is no other reason to take the risk than to obtain a benefit greater than the risk assumed. .

Now, each investor is a completely different individual from the others, and in that tenor, each of them has personal values that may be completely different from each other. Thus, each investor must balance her economic interests with her personal values: for example, a conservative and religious investor must analyze in her private heart if she wishes to invest in a company that finances research on abortion.

In this context, in my case my personal convictions do not influence my work, that is, investing is part of my work activity and therefore, my opinions are put aside when considering the investment that can provide the most profits.

Evaluate this sentence, "The best way to get rid of poverty is to increase government expenditures on welfare programs."
Select one:
a This sentence is inherently true. By providing the poor with more money they will no longer remain in poverty
b This sentence is true. Everyone would be better off if we increased government transfer programs
c. This sentence is false. Increasing transfer benefits like welfare will lower the opportunity cost of making decisions that can lead to poverty
d. This sentence is false. Increasing government expenditures will only be harmful to those in poverty,​

Answers

Answer:

c. This sentence is false. Increasing transfer benefits like welfare will lower the opportunity cost of making decisions that can lead to poverty

Explanation:

Welfare programs involves transfer payments. These payments are made by the government in order to assist the marginalized sectors or people who are in need so they can thrive economically. In this case, the government just provides and doesn't receive anything in return.

If the government expenditures would increase, the transfer benefits would increase too. So this would most likely lead to "poverty" because the government will just be spending money without any returns.

Assume that the custodian of a $810 petty cash fund has $182.50 in coins and currency plus $598.50 in receipts at the end of the month. The entry to replenish the petty cash fund will include:_____

a. A credit to Cash Over and Short for $628.
b. A debit to Petty Cash for $598.50.
c. A debit to Cash Over and Short for $29.00.
d. A credit to Cash for $598.50.
e. A debit to Cash for $570.

Answers

Answer: c. A debit to Cash Over and Short for $29.00.

Explanation:

Difference between petty cash allocation and petty cash balance and receipts

= 810 - (598.50 + 182.50)

= $29

This $29 will be debited to the Cash Over and Short Account along with Expenses of $598.50. The total of these two will then be credited to the Cash account to replenish the money in Petty Cash back to the allocation of $810.

1. Which large desert is located near Egypt?
The large desert is​

Answers

It’s the Sahara Desert

Costco is an example of _______ warehouse. Group of answer choices Hub and spoke system Assortment Spot stock Break bulk

Answers

Answer:

Hub and spoke system

Explanation:

Costco Wholesale Corporation is a company that operates in the warehouse industry. They store merchandise at a lower cost than other wholesale or retail sources.

They aim to reduce warehousing cost for small and medium scale businesses.

In the hub and spoke system each component of the warehousing system are independent and contribute to the central warehousing activity.

It is also called the master feeder structure.

Freight traffic is moved to the central hub through spokes that are arranged around the centre like a wheel.

This system reduces the travel time and therefore is more efficient with lower cost

Within the context of the circular flow of income model, what is the role of financial intermediaries?

Answers

Answer:

The role that financial intermediaries play in that diagram of the economy is to leakage or inject money.

Explanation:

To begin with, the concept known as "Circular Flow of Income" refers to a model that is famously known in the economics sciences due to the fact that it is a graphic that shows how the primary entities of the economy of a country interact with each other in order to have a particular outcome expected in the diagram. Therefore that in that context, the financial institutions play the role of intermediaries inside the flow meaning that the can they can either leakage or inject money to the flow. The first one they do it by helping the households to save money in accounts. And the second one they do it by helping the private sector in terms of investing regarding businesses.

Accounting profit is different than economic profit because economic profit is only important to economists and does not apply to the actual decision to launch a new business. accounting profit ignores the opportunity cost of launching a new business. economic profit is what is reported on your tax return. accounting profit includes all financial and opportunity costs of starting a business.

Answers

Answer:

accounting profit ignores the opportunity cost of launching a new business.

Explanation:

economic profit = accounting profit - opportunity costs

the easiest way to explain this concept is through an example:

you earn $60,000 per year by working at a bank

your friend wants to start a small accounting firm with you as his partner

each of you will invest $40,000 and the expected revenue is $150,000, expected costs are $30,000

your accounting profit = ($150,000 - $30,000) / 2 = $60,000

but your economic profit is negative:

opportunity cost of lost wages = $60,000opportunity cost of lost interests on your capital = $40,000 x 3% = $1,200

economic profit = $60,000 - ($60,000 + $1,200) = $60,000 - $61,200 = -$1,200

1.14 When the wages per worker in the metal-working industry increases, the supply curve of
steel will shift to the right.
[1] True
[2] False​

Answers

Answer:

false it will shift to the left

The allowance for credit losses account is classified as:_________.
a. a contra-revenue account.
b. a contra-equity account.
c. a contra-asset account.
d. a contra-expense account.

Answers

Answer:

c. a contra-asset account.

Explanation:

The allowance for credit losses shows anticipated loss which is a portion of accounts receivable that is deemed to be uncollectible.

The account in actual terms is meant to reduce the balance of accounts receivable to a reasonable amount which is probable to be received from customers in respect of goods bought on credit.

Since the allowance is contra account which reduces accounts receivable, it is appropriate to say it is a contra-asset account

If taxes or assessments on leased premises are increased because of improvements made by the tenant the: ___________.

Answers

Answer:

The options are:

A.Landlord is only liable for such increase if the improvement stay within the property

B. Landlord is liable for such increases whether or not the improvements stay with the property

C. Landlord is liable for such increases only to the extent that the improvement actually increases the fair market value of the property.

D. Tenant is always liable for such increases.

The answer is A.Landlord is only liable for such increase if the improvement stay within the property

Taxes or assessments on leased premises are increased because of improvements made by the tenant and the Landlord is only liable for such increase if the improvement stay within the property.

the franlkin corpoation is expexted to pay a dividend of 1.01 per share at the end of the year the stock sells for 64.39 per shar required rate return is 7.75% what is the equiliburm growth rate

Answers

Answer:

The equilibrium growth rate is 6.18%.

Explanation:

This is calculated by using the Gordon growth model (GGM) formula which is based on the assumption that dividend growth rate will be stable year after year forever. The formula is as follows:

P = d / (r - g) ……………………………………… (1)

Where;

P = current share price = 64.39

d = expected dividend = 1.01

r = required return = 7.75%, or 0.0775

g = equilibrium growth rate = ?

Substituting the values into equation (1) and solve for g, we have:

64.39 = 1.01 / (0.0775 - g)

64.39(0.0775 - g) = 1.01

4.990225 - 64.39g = 1.01

4.990225 - 1.01 = 64.39g

3.980225 = 64.39g

g = 3.980225 / 64.39

g = 0.0618143345239944, or 6.18143345239944%

Rounding to 2 decimal places, we have:

g = 6.18%

Therefore, the equilibrium growth rate is 6.18%.

At what point should consumers stop researching a product?

when the research costs more than the potential savings
when they want to make an immediate purchase
when the government does the research for them
when they know they have waited long enough to buy

Answers

Answer:

A. When the research costs more than the potential savings

This is correct on Edg :)

A consumer should stop researching a  product when the research costs more than the potential savings.

What is a consumer?

A consumer is the final user of a purchased product or service. Consumers can either be an individual or group of people who purchase or  use goods and services solely for personal use, and not for the manufacturing or resale.

Consumers are the people or organizations that purchase products or services. They are humans or other economic entities that use a good or service. Furthermore they do not sell on that that they bought.

They are the end-users in the sales distribution chain. A company that buys a printer for company use. The customer is the company who purchased the printer, and the consumers are the employees using the printer . The company doesn't intend to resell the printer.

Learn more about Consumers here:

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If demand for land increases, the rental price ________ and the equilibrium amount of land ________. Group of answer choices

Answers

Answer:

If demand for land increases, the rental price RAISES / INCREASES and the equilibrium amount of land REMAINS THE SAME.

Explanation:

The supply of some products is fixed in the short run and one example of this is land either for urban development or agriculture. It is possible but extremely expensive to "create" land, so the supply is usually considered constant. On the long run, humanity has managed to artificially create islands and expand cities, but these type of projects require a lot of money and take a lot of time.

The short run or the long run are not definite time spans. The short run refers to a period of time where one or more factors of production are fixed. While the long refers to a time period where all factors of production can change.

he Talley Corporation had a taxable income of $345,000 from operations after all operating costs but before (1) interest charges of $69,000, (2) dividends received of $17,250, (3) dividends paid of $20,700, and (4) income taxes.What are the firm's income tax liability and its after-tax income

Answers

Answer:

(a) The firm's Income tax liability is $59,771.25.

(b) The firm's after-tax income is $233,478.75.

Explanation:

Note: This question is not complete. The complete question is therefore provided before answering the question as follows

The Talley Corporation had a taxable income of $345,000 from operations after all operating costs but before (1) interest charges of $69,000, (2) dividends received of $17,250, (3) dividends paid of $20,700, and (4) income taxes. Its federal tax rate was 21% (ignore any possible state corporate taxes). Recall 50% of dividends received are tax exempt. What are the firm's income tax liability and its after-tax income?

The explanation to the anwer is now given as follows:

Adjusted taxable income = Income after operation - Interest charges + Taxable dividend received ................. (1)

Where;

Income after operation = $345,0000

Interest charges = $69,000

Taxable dividend received = 50% * $17,250 = $8,625

Substituting the values into equation (1), we have:

Adjusted taxable income = $345,000 - $69,000 + $8,625 = $284,625

(a) Income tax liability = Adjusted taxable income *  Tax rate = $284,625 * 21% = $59,771.25

(b) After-tax income = (Adjusted taxable income - Income tax liability) + (50% of dividend received) = ($284,625 - $59,771.25) +  (50% * $17,250) = $224,853.75 + $8,625 = $233,478.75

If the demand during review cycle is equal to 12, the demand during lead time is 11, and the safety stock is equal to 8, what is the order point

Answers

Answer:

the order point is 19

Explanation:

The computation of the order point is shown below:

Order point is

= Demand during lead time + safety stock

= 11 + 8

= 19

hence, the order point is 19

We simply applied the above formula so that the correct value could come

And, the same is to be considered

And ignored the demand during review cycle as it is relevant for the calculation of the order point  

explain the following concepts:
1. "Equal pay for equal work"
2. "Equal pay for comparable work"​

Answers

Explanation:

I believe the first one is saying that your pay should be based on your work performance. If you are doing a good job, you should be given a good paycheck, "equal pay for equal work." if you are performing poorly than you be given a small amount, all based on work performance. For example, sales. How much you are able to sale will determine how much you would get paid.

The second one

1. comparable work as in how consistent you are, for example you do good one day and bad the other day.

^ I would explain further but I have to go to bed, hope you understand what I mean and hope this helps!

Jarvis is a coffee farmer who wants to hedge his entire coffee crop that will be harvested by September. The December coffee contract (which consists of 37,500 pounds of coffee) is trading at $2.00 per pound, which the farmer views as a profitable price. To hedge the entire crop, which is expected to weigh 150,000 pounds, at the best price, Jarvis should:

Answers

Answer: Sell four December coffee future contracts at $2.00 per pound

Explanation:

Based on the scenario in the question, the number of contracts that is required for hedging the entire crop will be gotten by dividing the total number of crops by the pounds that are available in one contract. This will be:

= 150,000/37,500

= 4 contracts

Therefore, the answer will be for Jarvis to sell four December coffee future contracts at $2.00 per pound

What are the criteria Jason should use in evaluating investment alternatives? 2.What questions does this case raise that you need to have answered before you can invest your funds more intelligently? Where could you find answers to such questions?What are the criteria Jason should use in evaluating investment alternatives? 2.What questions does this case raise that you need to have answered before you can invest your funds more intelligently? Where could you find answers to such questions?What are the criteria Jason should use in evaluating investment alternatives? 2.What questions does this case raise that you need to have answered before you can invest your funds more intelligently? Where could you find answers to such questions?What are the criteria Jason should use in evaluating investment alternatives? 2.What questions does this case raise that you need to have answered before you can invest your funds more intelligently? Where could you find answers to such questions?What are the criteria Jason should use in evaluating investment alternatives? 2.What questions does this case raise that you need to have answered before you can invest your funds more intelligently? Where could you find answers to such questions?

Answers

No one is gonna anwser this gl

On January 1, 2020, Ivanhoe Company purchased 12% bonds, having a maturity value $325,000 for $349,639.81. The bonds provide the bondholders or premium. The bonds are classified as available-for-sale category. The fair value of the bonds at December 31 of each year-end is as follows. 2020 $347,400 2023 $334,900 2021 $333,800 2024 $325,000 2022 $332,800 (a) Prepare the journal entry at the date of the bond purchase. (b) Prepare the joumal entries to record the interest revenue and recognition of fair value for 2020. (c) Prepare the journal entry to record the recognition of fair value for 2021. (Round answers to 2 decimal places, e.g. 2,525.25.

Answers

Answer:

a.                           Ivanhoe Company

                               Journal Entries

Date        Particulars and Explanation          Debit              Credit

1-Jan-20   Investment in Bond                   $325,000

                 Premium on bond investment $24,639.81  

                        To Cash                                                      $349,639.81

                 (Being investment in bond recorded)

b.                           Ivanhoe Company

                               Journal Entries

Date          Particulars and Explanation       Debit        Credit

31-Dec-20  Interest receivables                  $39,000

                          To Interest revenue                              $34,963.98

                           ($349,639.81*10%)

                           To Premium on bond investment        $4,036.02

                (Being revenue recognition for bond interest

                  and premium amortized)

31-Dec-20     Fair value adjustment              $1,796.21

                         To Unrealized holding gain or loss (OCI) $1,796.21

                          [$347,400 - ($349,639.81 - $4,036.02)]

                   (To record adjustment fair value)  

c.                             Ivanhoe Company

                               Journal Entries

Date            Particulars and Explanation          Debit        Credit

31-Dec-21     Unrealized holding gain or loss  $9,160.38  

                           To Fair value adjustments                        $9,160.38

                           ([$349,639.81 - $4,036.02 - $4,439.62  

                            + $1,796.21) - $333,800]

                     (To record adjustment fair value)

The ratio (proportion) of the sales volumes for the various products sold by a company is called the:________. a) Current product mix. b) Relevant mix. c) Sales mix. d) Inventory cost ratio. e) Production ratio.

Answers

Answer:

C) Sales mix.

Explanation:

The sales mix can be regarded as calculation that gives the details of proportion of each unit product that a particular business sells out with the relativity to the total sales, Sales mix is important in business because it helps to know which of the product/services is more profitable than others, any change in the sale mix of the company will bring change to their profit

.

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