McCann Co. has identified an investment project with the following cash flows.
Year Cash Flow
1 $840
2 1,170
3 1,430
4 1,575
a. If the discount rate is 9 percent, what is the present value of these cash flows?
b. What is the present value at 16 percent?
c. What is the present value at 25 percent?

Answer:

McCann Co.

Present value

a. At 9$ =      $2,017.38

b. At 16% =   $3,379.42

c. At 25% =   $2,798.71

Explanation:

a) Data and Calculations:

Year Cash Flow         Discount         Present

                               Factor at 9%       Value

1         $840                0.917               $770.28

2         1,170               0.842                   143.14

3        1,430               0.772                1,103.96

4        1,575               0.708                 1,115.10

Total Present value =                     $2,017.38

Year Cash Flow         Discount         Present

                               Factor at 16%       Value

1         $840               0.862               $724.08

2         1,170               0.743                  869.31

3        1,430               0.641                  916.63

4        1,575              0.552                 869.40

Total Present value =                    $3,379.42

Year Cash Flow         Discount         Present

                               Factor at 25%      Value

1         $840               0.800               $672.00

2         1,170               0.640                 748.80

3        1,430               0.512                  732.16

4        1,575               0.410                 645.75

Total Present value =                    $2,798.71

Forecast for July, using a 4-period weighted moving average. Assume the following weights: 0.4; 0.3; 0.2; and 0.1

Month Actual Demand
January 480
February 520
March 535
April 550
May 590
June 630

a. More than 0 but less than or equal to 500
b. More than 500 but less than or equal to 545
c. More than 545 but less than or equal to 600
d. More than 600 but less than or equal to 650
e. None of the choices are correct

Dandy Candy bought a delivery vehicle for $45,000 by issuing an 8% installment note on January 1, 2021. Dandy will make 12 monthly payments of $3,914.50 at the end of each month.
Cash Reduction of Note
Period Payment Interest Exp Note Payable Payable
(Credit) (Debit) (Debit) Balance
At issue --- --- --- $45,000.00
01/31/21 $3,914.50 $300.00 $3,614.50 41,385.50
02/28/21 3,914.50 ? ? ?
03/31/21 3,914.50 ? ? ?
04/30/21 3,914.50 ? ? ?
05/31/21 3,914.50 ? 3,711.85 26,684.93
Required:
Using the partially completed amortization table above, prepare the journal entries for the end of March and the end of April.

Medication is the most common treatment for seizure disorders.

Journalize the entries to record the following transactions for Zentric Corporation. Refer to the Chart of Accounts for exact wording of account titles. Jan. 22 Issued for cash 180,000 shares of no-par common stock at $4. Feb. 14 Issued at par value 44,000 shares of preferred 2% stock, $55 par for cash. Aug. 30 Issued for cash 9,000 shares of preferred 2% stock, $55 par at $60.

15 . A company's flexible budget for 12,000 units of production showed sales, $48,000; variable costs, $18,000; and fixed costs, $16,000. The net income you would expect the company to earn if it produces and sells 15,000 units is:

The following are selected accounts and balances for Mergaronite Company and Hill, Inc., as of December 31, 2021. Several of Mergaronite's accounts have been omitted. Credit balances are indicated by parentheses. Dividends were declared and paid in the same period.
Mergaranite Hill $
Revenues (586,000) (252,000)
Cost of goods sold 272,000 92,000
Depreciation expense 108,000 42,000
Investment income NA NA
Retained earnings, 1/1/21 (898,000) (600,000)
Dividends declared 120,000 42,000
Current assets 220,000 694,000
Land 308,000 100,000
Buildings (net) 508,000 152,000
Equipment (net) 152,000 246,000
Liabilities (386,000) (310,000)
Common stock (290,000) (38,000)
Additional paid-in capital $ (60,000) (914,000)
Assume that Mergaronite acquired Hill on January 1, 2017, by issuing 7,200 shares of common stock having a par value of $10 per share but a fair value of $100 each. On January 1, 2017, Hill's land was undervalued by $21,200, its buildings were overvalued by $31,600, and equipment was undervalued by $58,200. The buildings had a 10-year remaining life; the equipment had a 5-year remaining life. A customer list with an appraised value of $106,000 was developed internally by Hill and was estimated to have a 20- year remaining useful life.
a. Determine the December 31, 2021, consolidated totals for the following accounts:
b. In requirement (a), can the consolidated totals be determined without knowing which method the parent used to account for the subsidiary?
c. If the parent uses the equity method, what consolidation entries would be used on a 2021 worksheet?

Horizontal integration has four sources of value creation: reduction in competitive intensity, lower costs, increased differentiation, and access to new markets and distribution channels.

a. True
b. False

Có tài liệu về tài sản cố định (TSCĐ) trong tháng 5/2021 của công ty B như sau:
Ngày 1/5 6/5 12/5 15/5 20/5 31/5
Số lượng TSCĐ (cái) 600 750 800 550 700 860
Tính số lượng TSCĐ bình quân của doanh nghiệp B trong tháng 5? Trong nửa đầu tháng 5 (từ ngày 1 đến ngày 15), trong nửa cuối tháng 5 (từ ngày 16 đến ngày 31), trong 15 ngày cuối tháng 5 (từ ngày 17 đến ngày 31)? Cho nhận xét sơ bộ về thực trạng sử dụng TSCĐ của công ty, từ đó đề xuất một số biện pháp sử dụng hiệu quả TSCĐ cho công ty?

Feldpausch Corporation has provided the following data from its activity-based costing system: Activity Cost Pool Total Cost Total Activity Assembly $1,372,578 61,800 machine-hours Processing orders $63,235 2,010 orders Inspection $151,316 2,090 inspection-hours The company makes 600 units of product W26B a year, requiring a total of 1,200 machine-hours, 78 orders, and 34 inspection-hours per year. The product's direct materials cost is $49.55 per unit and its direct labor cost is $12.44 per unit. The product sells for $128.70 per unit. According to the activity-based costing system, the product margin for product W26B is:_____.a. $8,458.52.b. $10,920.12.c. $40,026.00.d. $10,912.40.

Donna bought $3360 in stock and held it for one year. She paid $51 per share in cash, received no dividends, and sold the shares for $56 per share one year later. Ignoring transaction costs, what was her return on investment?

Use the selected data from Pinecrest Company's financial statements to answer the following question. 2018 2017 Cash $ 22,000 $ 14,000 Accounts receivable 42,000 16,000 Merchandise inventory 22,000 83,000 Prepaid expenses 23,000 18,000 Total current assets $109,000 $131,000 Total current liabilities $ 65,000 $ 72,000 Net credit sales 221,000 326,000 Cost of goods sold 168,000 299,000 Net cash flow from operating activities 16,000 29,000 Refer to the data for Pinecrest Company. The current ratio for 2018 is

A corporation must obtain shareholder approval before the company a. hires or fires a significant number of employees. b. expands into foreign markets. c. sells off a major portion of its business to another company. d. opens additional offices.

Every three years, the Writers Guild of America renegotiates a Minimum Basic Agreement (MBA) with the Alliance of Motion Picture and Television Producers (AMPTP). The MBA includes agreements on basic compensation, salaries, royalties, etc., and ownership of original written material. In the fall of 2007, the Writers Guild and AMPTP were embroiled in an intense negotiation, mainly disagreeing on how writers are compensated for digital media work such as web series and online‑only content. The given payoff matrix contains the strategies and outcomes of each party in the negotiation. They could either compromise (C) or hold firm (HF) on their issues. If both parties hold firm, the Writers Guild will go on strike. The first number in each box is the Writers Guild's payoff and the second number is AMPTP's payoff. Assume that strategies are chosen independently and simultaneously.

AMPTP
Hold firm Compromise
Writers Guild Hold firm 0 , 0 10 , 3
Compromise 3 , 10 5 , 5

Required:
a. What are the Nash equilibria?
b. Writers Guild holds firm and AMPTP holds firm
c. Writers Guild compromises and AMPTP compromises
d. Writers Guild holds firm and AMPTP compromises
e. Writers Guild compromises and AMPTP holds firm

Crane Company receives a $74,000, 5-year note bearing interest of 5% (paid annually) from a customer at a time when the discount rate is 6%.

Required:
What is the present value of the note received by Crane?

Clearing House Interbank Payment System (CHIPS) is an organization that provides secure communication for contracts, invoices, and other trade documents that normally accompany cash payments. false

1. A company experiences annual demand of 1,000 units for an item that it purchases. The rate of demand per day is very stable, with very little variation from day to day. The item costs $50 to purchase. Ordering costs are $40 and the carrying cost is 25% of the cost of the item. a. How much should the company buy each time an order is placed? b. What is the associated total annual cost (TAC) considering purchase, holding and ordering?

As of December 31, 2019, Nilsen Industries had $2,000 of raw materials inventory. At the beginning of 2019, there was $1,600 of materials on hand. During the year, the company purchased $354,000 of materials; however it paid for only $314,000. How much inventory was requisitioned for use on jobs during 2019? a. $354,400b. $344,400c. $343,600d. $353,600

Statement of Cash Flows—Indirect Method
The following balances are available for Chrisman Company:
December 31
2017 2016
Cash $9,700 $12,100
Accounts receivable 24,300 18,200
Inventory 19,300 32,200
Prepaid rent 10,900 7,300
Land 90,900 90,900
Plant and equipment 485,000 363,800
Accumulated depreciation (78,800) (36,400)
Totals $561,300 $488,100
Accounts payable $14,600 $12,100
Income taxes payable 3,600 6,100
Short-term notes payable 42,400 30,300
Bonds payable 91,000 121,000
Common stock 242,500 181,900
Retained earnings 167,200 136,700
Totals $561,300 $488,100
Bonds were retired during 2017 at face value, plant and equipment were acquired for cash, and common stock was issued for cash. Depreciation expense for the year was $42,400. Net income was reported at $30,500.
Required:
Prepare a statement of cash flows for 2017 using the indirect method in the Operating Activities section. Use the minus sign to indicate cash payments, cash outflows, or decreases in cash.

Some of your senior employees have started changing important information in a new call script. Newer employees have noticed, and some have started doing the same. What would you do? Select all that apply.
A Allow the senior employees to go off script since they have more experience
B Practice using the new script during your weekday team meeting
C Discipline those who don't follow the script
D Give written warnings to the senior employees
E Require all of the newer employees attend additional training​

Ecco Company sold $145,000 of kitchen appliances with six-month warranties during September. The cost to repair defects under the warranty is estimated at 9% of the sales price. On October 15, a customer required a $100 part replacement, plus $86 labor under the warranty.

Required:
Provide the journal entry for (a) the estimated expense on September 30 and (b) the & October 15 warranty work.

An actual agency that arises by deduction or inferences from other facts and circumstances, including the words and conduct of the parties, best describes __________

why is that 0.8 in fractional form is 8/10​

If the government levies a $1,000 tax per boat on sellers of boats, then the price paid by buyers of boats would a. increase by less than $1,000. b. decrease by an indeterminate amount. c. increase by more than $1,000. d. increase by exactly $1,000.

You just inherited a trust that will pay you $100,000 per year in perpetuity. However, the first payment will not occur for exactly five more years. Assuming a 10% annual interest rate, what is the value of this trust?

Before you started applying for college, a job recruiter offered you a full-time cashier position at a department store, earning an after-tax salary of $21,000 per year. However, you turn down this offer and attend your first year of college. The additional monetary cost of college to you, including tuition, supplies, and additional housing expenses, is $32,000. You decide to go to college, probably because:______.
A. You value a year of college at $22,000.B. You value a year id college of $34,000.C. You value a year of college less than $34,000.D. You value a year of college at more than $56,000.

Consider the location game with nine possible regions at which vendors may locate. Suppose that, rather than the players moving simultaneously and independently, they move sequentially. First, vendor 1 selects a location. Then, after observing the decision of vendor 1, vendor 2 chooses where to locate. Use backward induction to solve this game (and identify the subgame perfect Nash equilibrium). Remember that you need to specify the second vendor’s sequentially optimal strategy (his best move conditional on every different action of vendor 1).

A company started the year with $1,500 of supplies on hand. During the year the company purchased additional supplies of $800 and recorded them as increase to the supplies asset. At the end of the year the company determined that only $300 of supplies are still on hand. What is the adjusting journal entry to be made at the end of the period

please help me this question answer
Explain 2 benefits to Hamdi of being the sole owner of the company?

Oi boa tarde , onde consigo um curso online de aprimoramento de laticinios

Computing net invoice amounts LO P1Compute the amount to be paid for each of the four separate invoices assuming that all invoices are paid within the discount period.Merchandise(gross) Terms Paymenta. $7,800 2/10, n/60 b. 24.200 1/15, EOM c. 80,600 1/10, n/30 d. 17,000 3/15, n/45