Stys Company's payroll for the year is $1,210,930. Of this amount, $510,710 is for wages paid in excess of $7,000 to each individual employee. The SUTA tax rate for the company is 3.2% on the first $7,000 of each employee's earnings.

Answers

Answer 1

Answer:

A. $4,201.32

B. $22,407.04

Explanation:

a. Calculation for The amount of FUTA tax for the year

FUTA tax= ($1,210,930-$510,710) *0.006

FUTA tax = $700,220 * 0.006

FUTA tax= $4,201.32

Therefore The amount of FUTA tax for the year is $4,201.32

b. Calculation for The amount of SUTA tax for the year

SUTA tax=($1,210,930-$510,710) *0.032

SUTA tax = $700,220 * 0.032

SUTA tax= $22,407.04

Therefore The amount of SUTA tax for the year is $22,407.04


Related Questions

On June 1, Sheridan Company Ltd. borrows $162,000 from Acme Bank on a 6-month, $162,000, 4% note. The note matures on December 1.
(a)Prepare the entry on June 1. (Credit account titles are automatically indented when amount is entered. Do not indent manually.)
(b) Prepare the adjusting entry on June 30. (Credit account titles are automatically indented when amount is entered. Do not indent manually.)
(c) Prepare the entry at maturity (December 1), assuming monthly adjusting entries have been made through November 30. (Credit account titles are automatically indented when amount is entered. Do not indent manually.)
(d) What was the total financing cost (interest expense)?

Answers

a) The journal entry on June 1 for Sheridan Company Litd. is as follows:

Journal Entry:

June 1:

Debit Cash $162,000

Credit Note Payable (Acme Bank) $162,000

b) The adjusting entry on June 30 is as follows:

Adjusting Journal Entry:

June 30:

Debit Interest Expense $540

Credit Interest Payable (Acme Bank) $540

c) The journal entry at maturity on December 1 is as follows:

Journal Entry:

December 1:

Debit Note Payable (Acme Bank) $162,000

Debit Interest Payable (Acme Bank) $3,240

Credit Cash $165,240

d) The total financing cost (interest expense) was $3,240.

What does the finance cost mean?

The finance cost refers to the interest expense that Sheridan Company Ltd. must pay to Acme Bank for using the credit from the 4% note.

Data and Calculations:

Note Payable = $162,000

Interest rate = 4%

Maturity period = 6%

Monthly finance cost = $540 ($162,000 x 4% x 1/12)

Total finance cost = $3,240 ($162,000 x 4% x 6/12)

Thus, the finance cost is computed as the principal multiplied by 4% multiplied by 6/12 months.

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Which of the following is an example of an adjusting entry?
A. Revenue that has been billed but not yet paid
B. Revenue from a prior accounting period
C. Revenue in the form of products as opposed to cash
D. Revenue that has been billed and paid

Answers

The correct answer is option A.  An example of an adjusting entry is Revenue that has been billed but not yet paid

What is an adjusting entry?

These are entries that share correct amount between income and expenditure in the period they occur, usually at the end of the financial period.

It is to be noted that adjusting entries are alteration made to journal entries that have been previously recorded.

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should central banks implement expansionary monetary policy to prevent deep recessions with uncertain long-term consequences?

Answers

Yes, the bank should use expansionary monetary policy.

When the economy is in recession and the produces less than its potential GDP, then expansionary fiscal policy is most suitable. The contractionary fiscal policy reduces the aggregate demand by either cutting government expenditure or raising the taxes.

During difficult economic circumstances, the central bank may use the expansionary monetary policy to reduce the unemployment and stimulate growth. It normally does so by decreasing its benchmark federal funds rate, or the interest rate at which banks lend to one another to meet reserve requirements.

Therefore, the answer is yes.

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Which is one advantage of learning a trade compared to attending a four-year
college?
A. Learning a trade requires more time in an academic setting.
B. Learning a trade often costs more.
C. Learning a trade has a higher lifetime earning potential.
D. Learning a trade typically requires less time in school.

Answers

Answer:

C. Learning a trade has a higher lifetime earning potential.

Answer: learning a trade has a higher lifetime earning potential

Explanation:

what is e-reputation?

Answers

the reputation of a company, person, product, service or any other element on the Internet and digital platforms.

PlastiPharm produces a foundational product that sits on a shelf until it is needed and added to another product. In reviewing the process of combining the two products, the production staff realized that the foundational products are sometimes not tested, although the final product is always tested. They determined that all the foundational products will now undergo testing. The additional testing will add time and effort, which translates to additional costs, so why would PlastiPharm want to perform the additional testing?

a.The additional testing helps the company as it strives for perfection in its products and helps avoid future problems by reducing waste (defective parts).
b.Making sure that all parts are tested ensures that the company is ready to respond to last-minute orders.
c.The additional testing will help the company meet customer demands for certification that all their products have been tested 100 percent of the time.
d.Testing all the parts addresses any questions that customers might have about quality or performance of materials.

Answers

PlastiPharm would want to perform the additional testing because:

The additional testing helps the company as it strives for perfection in its products and helps avoid future problems by reducing waste (defective parts). (Option C)Testing all the parts addresses any questions that customers might have about quality or performance of materials. (Option D)

Why do manufacturers carry out testing?

Rigorous testing is usually carried out by companies to ensure that defects and hazards are detected before the products are sent out into the market.

This way, their liability from product defects is reduced or eliminated completely.

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When there is a positive externality in a free market, too much of the good is produced and consumed. True or false?.

Answers

When there is a positive externality in a free market, too much of the good is produced and consumed. This statement is false.

Positive externalities happen when the usage of a good or its production results in a benefit to a third party.

For instance, you receive a private advantage when you consume education. However, there are advantages for the rest of society as well.

For instance, you can educate others, and as a result, they gain from your education. (A positive externality of consumption)

Positive externalities cause market failure and underconsumption.

Among the government initiatives to boost demand for items with favorable externalities

Regulations and guidelines - minimum school ageIn order to boost the stock of high-quality housing, the government is creating more council housing.Price-lowering and consumption-encouraging subsidies, such as those provided by the government for rural train services.

Hence, the given statement is false.

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20 pts
Why did Frito-Lay air a commercial the night BEFORE the Super Bowl?
OA. more football fans were watching TV that night
OB. they couldn't afford to air it during the Super Bowl
people bought the product to eat during the game
O D. there are more nonsports fans than sports fans
OC.

Answers

Answer:

People bought the product to eat during the game

Explanation:

Super Bowl parties are an American staple. People buy snacks in bulk before the Super Bowl to serve at their parties. Therefore, this is the answer that makes the most sense.

Help with a human resources question regarding discrimination and harassment laws?

Answers

Some labor laws that can be quoted about the dismissed employee are:

Employment-Based DiscriminationThe Fair Labor Standards Act

What are Discrimination Laws?

This refers to the legislation that is put in place to protect workers and people from being denied employment or other opportunities based on discrimination.

Hence, we can see that in order to investigate the claim of the dismissed employee, there would need to be specific grounds for dismissal, otherwise, industrial actions would probably follow.

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What impact does interest have on the cost of the purchases you make when using credit? OA. Interest has no impact because it is separate from the actual purchase prices. B. Interest can cause the overall cost of your purchases to increase. C. Interest can cause the overall cost of your purchases to decrease. O D. Interest has no impact because most credit cards do not charge interest. SUBMIT​

Answers

Interest has no impact because most credit cards do not charge interest.

What are the effects of interest rates on consumers?

The Effect of Interest Rates on Consumer Behavior Interest rates impact the cost of borrowing money as well as the returns that savers can earn on their investments. An interest rate is the amount of interest due per period, as a proportion of the amount lent, deposited, or borrowed. When interest rates are high, some loans become too costly and borrower demand may lessen, which reduces the total consumption of loans. Conversely, when interest rates drop, consumers take advantage of the lower loan rates, which increases demand for loan products.

The correct answer is D.

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If you are interested in investing in a stock. Mark which of the following is a way you can PROFIT from your investment? (Check all that apply)
Holding the Stock for at least 5 years
Principal
Dividends
Selling the stock at a higher price than you paid for it

Answers

One can profit from stock investment through dividends and selling the stock at a higher price

What is stock investment?

Stock investment means buying shares in a company in expectation of dividends and capital gains, which can be achieved by selling at a higher price than the initial purchase price.

Basically, gains from stocks are through dividend yield and capital gains, which means that principal receipt is not applicable since that applies to bond or debt issuance.

Holding the stock for 5 years does not guarantee a positive return because prices cannot be predicted.

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Rights are offset by _____, which are obligations to perform certain tasks and duties.

Answers

Rights are offset by responsibilities, which are obligations to perform certain tasks and duties.

17. Use the table below to draw a component bar chart and multiple bar chart. Maize (tons) Millet (tons) Rice (tons) 60 20 20 70 30 10 20 45 70 Year 2012 2013 40 80 2014 2015 2016 50 (Note: Use a graph sheet to draw). 35 40 60 Total 100 140 110 120 180 A​

Answers

See attachment for the component bar chart and the multiple bar chart

How to draw the bar charts?

The table of values is given as:

Maize (tons) Millet (tons) Rice (tons)   Year

60                   20                       20       2012

70                    30                       10       2013

20                     45                      70      2014

40                      80                     50     2015

35                      40                      60    2016

The component bar chart

Here the bars of each year are stacked upon one other for each year

i.e. the bar chart will look as follows

Maize

Millet

Rice

Year

Next, we enter the values on the table of values in a graphing tool

See attachment for the component bar chart

The multiple bar chart

Here the bars of each year are stacked upon one other for each year

i.e. the bar chart will look as follows

Maize Millet Rice

      Year

Next, we enter the values on the table of values in a graphing tool

See attachment for the multiple bar chart

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A good theory is hard to understood, while simple enough to capture the key features of the object or situation being studied.

True

False



Events that occur locally, or nationally, impact the rest of the consumers and producers in this country.

True

False



Microeconomics and macroeconomics are not separate subjects, but rather complementary perspectives on the overall subject of the economy.

True

False




Most real-world industries will either be a perfect competition or a monopoly and will not fall in the middle ground of market structures.

True

False

Answers

A good theory is hard to understand, while simple enough to capture the key features of the object or situation being studied.
Answer: False.

The given statement "A good theory should be sophisticated enough to capture the complexities of the object or situation being studied while also being simple enough for understanding and practical use" is True.

Events that occur locally or nationally can have ripple effects on the entire economy, impacting both consumers and producers in the country is True.

Microeconomics and macroeconomics are indeed complementary perspectives that together form a comprehensive understanding of the economy is True. Microeconomics focuses on individual units like households and firms, while macroeconomics deals with the overall economy's performance.

The statement "Most real-world industries will either be a perfect competition or a monopoly and will not fall in the middle ground of market structures." is false

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If an increase in the price of good x causes a decrease in the demand for good y, we can conclude that:_________

Answers

Answer:

the price of good Y will Increase and goods are complimentary

This is like highschool economics,

There should be quizlet flash cards for this

If an increase in the price of good x causes a decrease in the demand for good y, we can conclude that then, both X and Y goods are complementary goods.

What are substitute goods?

Similar products that a client may employ for the same purpose are substitute goods. If the product they prefer is offered, your customers might buy it, but they might also look at alternatives if the price, the product's availability, or its quality changes. The demand for an item is frequently affected by these changes as well.

A complementary good or service is one that is utilized in conjunction with another good or service. Typically, the complimentary product has little to no value when ingested by itself. However, when combined with another good or service, it raises the bid's overall worth.

When two goods are complementary, a rise in the price of one good will result in a decline in the demand for the other good. The demand curve is also affected by the costs of related or replacement commodities.

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The following Computer output presents the least-squares regression line for predicting the price of a certain commodity from the price of a barrel of oil.

_______________________________________________________________________



Predictor

Coef

SE Coef

T

P

Constant

147.851724

68.827814

2.148139

0.098187

Oil

0.493103

0.691769

0.712815

0.515337

_______________________________________________________________________

Write the equation of the least-squares regression line.

y = 0.098187 + 0.515337x
y = 2.148139 + 0.712815x
y = 147.851724 + 0.493103x
y =0.493103 + 147.851724x

Answers

Answer:

y=2.148139 +0.712815x

Computer output presents the least-squares  for predicting the price of a certain commodity from the price of a barrel of oil is y=2.148139 +0.712815x

A regression is a statistical approach that relates a based variable to one or extra impartial (explanatory) variables. A regression version is able to expose whether modifications discovered in the structured variable are related to modifications in one or more of the explanatory variables.

A regression analysis is completed for considered one of purposes: so that it will expect the price of the established variable for individuals for whom some statistics concerning the explanatory variables is to be had, or if you want to estimate the effect of some explanatory variable at the structured variable.

COMMODITY = - 43.987621 + 23.368407 OIL

OIL PRICE = $ 114 /per barrel

Commodity = - 43.987621 + 23.3658407*(144)

Commodity = $2620.010777

according to the options B is the answer.

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1. Define economics from perspective of wealth, welfare, Scarcity & Growth which, defenation more suits for economics? Why ? ​

Answers

Economics can be defined as the study of the scarce resources that are in a [place and how to use the scarce resources to carry out production of goods and services for the growth of society.

Why is this a great definition of economics?

This is due to the fact that it takes into consideration the fact that there a limited  resources in a nation.

And despite these the needs are plenty and so it is useful that the scarce resources are well utilized to solve the issues of man.

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Why is the self and social awareness skill important and how can it help to prepare you for automation; remote work or changes in your industry?

Answers

Answer:

Explanation:

Self-awareness allows us to see things from the perspective of others, practice self-control, work creatively and productively, and experience pride in ourselves and our work as well as general self-esteem (Silvia & O'Brien, 2004). It leads to better decision making (Ridley, Schutz, Glanz, & Weinstein, 1992).

Self-awareness enables us to practice self-control, work creatively and productively, see things from others' perspectives, feel pride in our work and ourselves, and have a healthy sense of self-worth. It facilitates improved decision-making.

What is Self-awareness?

According to psychologists Shelley Duval and Robert Wicklund, the ability to focus on oneself and how your acts, ideas, or emotions do or do not align with your internal standards.

The first thing we may do is deliberately look into who we are by learning more about who and what we are. One useful technique is to evaluate oneself in terms of the four sides or elements of the self: the bodily, emotional, mental, and spiritual self.

When we are conscious of ourselves, we may recognize our virtues and shortcomings. This knowledge enables us to set our own goals.

Thus, Self-awareness enables us to practice self-control.

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Venya and Kari own a flower shop that specializes in custom bouquets. Wanting to expand into selling potted plants, they create a production possibility chart to assess whether the potted plants are a good idea. Study their chart:

Answers

Venya and Kari would be able to produce 50 potted plants on Day 3.

What is a production possibility?

This curve is an economic tool that illustrates varying amounts of two products that can be produced when both depend on the same finite resource

Based on the given chart, Venya and Kari would be able to produce 50 potted plants on Day 3.

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Answer:

50

Explanation:

Oriole Tools uses the allowance method to account for uncollectible accounts.

May 20 The account of Barack Obama for $1,092 was deemed to be uncollectible and is written off as a bad debt.
Aug. 7 Received a check for $264 from Barack Obama whose account had previously been written off as uncollectible.
Dec. 31 Use the following information for the year-end adjusting entry:
The balances of Accounts Receivable and Allowance for Doubtful Accounts at year- end are $104,800 and $104, respectively, both with debit balances. It is estimated that bad debts will be 1.5% of accounts receivable.

Prepare the appropriate journal entries to record the above transactions during 2014

Answers

1. The appropriate journal entries to record the transactions during 2014 for Oriole Tools are as follows:

Journal Entries:

May 20 Debit Allowance for Doubtful Accounts $1,092

Credit Accounts Receivable $1,092

To write off as a bad debt.

Aug. 7 Debit Accounts Receivable $264

Credit Allowance for Doubtful Accounts $264

To reverse a previously written-off uncollectible.

Debit Cash $264

Credit Accounts Receivable $264

To record the receipt of cash on account.

2. The appropriate adjusting entries to record the adjustments year-end for Oriole Tools are as follows:

Adjusting Entry:

Dec. 31 Debit Bad Debts Expense $1,676

Credit Allowance for Doubtful Accounts $1,676

Transaction Analysis:

May 20 Allowance for Doubtful Accounts $1,092 Accounts Receivable $1,092

To write off as a bad debt.

Aug. 7 Accounts Receivable $264 Allowance for Doubtful Accounts $264

To reverse a previously written-off uncollectible.

Cash $264 Accounts Receivable $264

To record the receipt of cash on account.

Dec. 31 Year-end adjusting entry:

Dec. 31 Bad Debts Expense $1,676 Allowance for Doubtful Accounts $1,676

Data and Calculations:

The balances of at year-end:

Accounts Receivable = $104,800 DR

Allowance for Doubtful Accounts = $104 DR

Estimated bad debts = $1,572 (1.5% x $104,800)

Bad Debts Expense = $1,676 ($104 + $1,572)

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Which factor plays the biggest role in motivating economic decisions in a market economy?
A. Corruption in the leadership of powerful groups
B. Competition between different businesses
C. Commitment to maintaining a traditional lifestyle
D. Cooperation between governments and citizens​

Answers

B ima say b bc it’s the most common

Competition between different businesses plays the biggest role in motivating economic decisions in a market economy. Thus, option (b) is correct.

What is a market economy?

A market economy is an economic system in which the production and distribution of goods and services are determined by the interaction between consumers and businesses in the marketplace. In a market economy, decisions about what to produce, how much to produce, and what price to charge are made by businesses in response to changes in demand from consumers.

The biggest factor that motivates economic decisions in a market economy is competition between different businesses. This competition encourages businesses to be innovative and efficient in order to stay ahead of their rivals. As businesses strive to outcompete one another, they are also incentivized to produce goods and services that are of higher quality and at lower prices.

Therefore, it can be concluded that competition between different businesses plays the biggest role in motivating economic decisions in a market economy. Hence, option (b) is correct.

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The sales and cost data for two companies in the transportation industry are as follows:

X Company Y Company
Amount Percent Amount Percent
Sales $ 150,000 100.00 $ 150,000 100.00
Variable costs 90,000 60.00 45,000 30.00
Contribution margin 60,000 40.00 105,000 70.00
Fixed costs 34,200 70,250
Operating income (πB) $ 25,800 $ 34,750

X Company's degree of operating leverage (DOL) at the current sales volume level is calculated to be:

Multiple Choice

2.33

3.00

5.00

4.00

1.00

Answers

The correct option for X Company's degree of operating leverage (DOL) at the current sales volume level is calculated to be is A. 2.33

For X-Company :

Degree of operating leverage =  Contribution ÷ EBIT i.e., operating income

= 60000 ÷ 25800

= 2.33 times

Operating leverage is a fee-accounting method that measures the degree to which a company or assignment can boom operating profits by way of growing revenue. An enterprise that generates sales with an excessive gross margin and occasional variable charges has high operating leverage.

Generally speaking, high operating leverage is better than low operating leverage, because it permits groups to earn large profits on each incremental sale. Having said that, groups with a low degree of operating leverage may also discover it simpler to earn a profit when dealing with a decreased level of income.

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A rise in wages could be due to:

Answers

Explanation:

Companies can increase wages for a number of reasons. The most common reason for raising wages is an increase in the minimum wage. The federal and state governments have the power to increase the minimum wage. Consumer goods companies are also known for making incremental wage increases for their workers.

14. ABC is expected to pay GHS 500 dividend per share next year, and then sell for GHS2, 000 thereafter. If your discount rate is 28%, how much will you pay for a share today? Suppose dividend will increase by 10% per annum and you have a 4-year holding period in mind. How much will you pay, if the price is also expected to increase at 10% pa? (7 Marks)

XYZ Dividend Announcement [8 marks]

Shareholders of XYZ Company will be smiling all the way to the bank following an announcement of a dividend of 8 pesewas per share to all shareholders in respect of the 2014 financial year.

The announcement was made on March 1, 2015 and the dividend is expected to be approved by investors at the company's Annual General Meeting scheduled for March 27, 2015.

In this regard, members registered in the books of XYZ at the close of business on March 23, 2015 will qualify for the payment of the final dividend. The ex-dividend date has however been set as Friday, March 20, 2015. The final dividend will be paid on March 30, 2015. XYZ is presently trading at GHS 3.13 per share on the Ghana Stock Exchange.

a) Given that the GSE rules provide that all transactions on the floor of the exchange must go through the books of the firm by the close of business on the third working day following the transaction, what is the last date on which to buy the shares in other to receive the dividends announced?

b) What is the last day on which to sell your shares if you do not wish to receive these dividends?

c) If the equity of XYZ is worth GHS 313 million, how much will Esi receive if she owns 1% of the shares of XYZ?

d) What is XYZ’s dividend yield?

Answers

1a) The price I will pay for a share today in ABC is GHS 1,785.71.

1b) The price I will for a share today in ABC with a dividend growth rate of 10% is GHS 2,777.78.

2)  XYZ Company:

2a) The last date on which to buy the shares of XYZ Company in order to receive the dividends announced is March 20, 2015.

2b) The last date on which to sell shares if you do not wish to receive dividends is March 20, 2015.

2c) The dividend received by Esi from XYZ Company is GHS 80,000.

2d) XYZ's dividend yield is 2.56%(GHS 0.08/GHS 3.13)

Data and Calculations:

ABC Company:

Expected dividend per share next year = GHS 500

Selling price per share thereafter = GHS 2,000

Discount rate = 28%

1a. Price to pay = GHS 1,785.71 (GHS 500/28%)

1b. Dividend growth rate = 10%

Price to pay = GHS 2,777.78 (GHS 500 (28% -10%)

2)  XYZ Company:

Dividend per share declared = GHS 0.08

Dividend record date = March 23, 2015

Ex-dividend date = March 20, 2015

Dividend payment date = March 30, 2015

Present share price = GHS 3.13

2a) The last date to buy shares is March 20, 2015.

2b) The last date to sell shares is March 20, 2015.

2c) Equity value of XYZ = GHS 313 million

Outstanding shares = 100 million (GHS313 million/GHS 3.13)

Esi's shareholding = 1 million (100 million x 1%)

Dividend received by Esi = GHS 80,000 (1 million x GHS 0.08)

2d) XYZ's dividend yield is 2.56%(GHS 0.08/GHS 3.13)

= Dividend per share/Share Price

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Beedle issued a 10-year bond to Aeron Company on 1/1/20x6. The bonds have a 6% annual interest rate and pay interest semi-annually on June 30 and December 31. The market rate of interest on 1/1/20x6 for bonds of similar risk was 5% (annual). The face value of the bonds purchased was $200,000.
The fair value of the bonds of the bonds at December 31 was as follows:
$ 213,200 12/31/20X6 $ 213,300 12/31/20X7 $ 212,000 12/31/20x8
Assume Beedle does not make any special elections regarding the reporting of the bonds. Beedle prepares annual financial statements and completes adjusting entries at the end of the year. Beedle has no debt other than this bond.
1. Compute the issue price of the bonds. Show and label any computations or steps (for possible partial credit).
2. Complete an amortization schedule through 20X9 (8 payments) for the bonds in excel. Round (or truncate)
dollar figures to the nearest dollar.
3. Show the journal entry recorded by Beedle on 1/1/20x6.
4. What amount is in each of these accounts after all of the 20x6 entries are completed? (Issuance, 2 payments
and adjusting entries, if any.) Label each balance as debit or credit. You might want to use t-accounts to track these (I would), but just give me the ending balances, please.) A. Bond payable B. Discount or premium C. Fair value adjustment on Bond payable
D. Interest expense
5. Beedle pays Aeron $212,000 on 12/31/20X8 to retire the bonds. Assume all regular entries are recorded before
the retirement transaction. Record the journal entry by Beedle for the bond retirement transaction.

Answers

1. The issue price of the bonds is $215,589.16.

2. An amortization schedule through 20x9 is as follows:

Amortization Schedule:

Period       PV             PMT   Interest Expense  Amortization        FV

1       $215,589.16     $6,000       $5,389.73            $610.27      $214,978.89

2      $214,978.89    $6,000      $5,374.47           $625.53      $214,353.36

Year 2

3     $214,353.36     $6,000      $5,358.83             $641.17        $213,712.20

4      $213,712.20     $6,000      $5,342.80           $657.20      $213,055.00

Year 3

5    $213,055.00     $6,000      $5,326.38            $673.62        $212,381.38

6     $212,381.38     $6,000      $5,309.53            $690.47        $211,690.91

Year 4

7      $211,690.91    $6,000      $5,292.27             $707.73        $210,983.18

8     $210,983.18    $6,000      $5,274.58            $725.42       $210,257.76

3. The journal entry recorded by Beedle on January 1, 20x6 is as follows:

Debit Cash $215,589.16

Credit Bonds Payable $200,000

Credit Bond Premium $15,589.16

To record the issuance of $200,000 at 6% interest, semi-annually.

4. The amount in the accounts at the end of 20x6 are:

A. Bond payable $200,000

B. Premium $14,353.36 ($15,589.16 - $610.27 = $625.53)

C. Fair value adjustment on Bond payable = $1,235.80 ($610.27 = $625.53)

D. Interest expense = $10,764.20

5. The journal entry to record the bond retirement transaction on 12/31/20X8 is as follows:

Debit Bonds Payable $200,000

Debit Bonds Premium $12,000

Credit Cash $212,000

To record the bond retirement.

Data and Calculations:

Maturity period = 10 years

Interest rate = 6% semi-annually

Interest payment dates = June 30 and December 31

Market rate = 5%

Face value = $200,000

Semi-annual coupon payment = $6,000 ($200,000 x 3%)

Fair value of the bonds at December 31:

12/31/20X6 $ 213,200

12/31/20X7 $ 213,300

12/31/20x8 $ 212,000

Issue Price Calculations:

N (# of periods) = 20 (10 years x 2)

I/Y (Interest per year) = 5%

PMT (Periodic Payment) = $6,000 ($200,000 x 6% x 1/2)

FV (Future Value) = $200,000

Results:

PV = $215,589.16

Sum of all periodic payments = $120,000 ($6,000 x 20)

Total Interest $104,410.84

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When calculating the quick ratio or "acid test" which current asset or liability is omitted?​

Answers

Inventory is omitted while computing the quick ratio or "acid test".

The quick ratio is computed as shown below:

= (Current Assets - Inventory) / Current Liabilities

As can be seen in the above formula, inventory is omitted while computing the quick ratio

So, the correct answer is the option of Inventory.

The "acid-taste" ratio is used to indicate an organization's capability to repay its current liabilities without relying on the sale of stock or on obtaining extra financing.

Inventory is not protected in calculating the ratio, as it is not in the essential asset which could result easily and unexpectedly converted into cash.

Your question is incomplete. Please read below for the missing content.

When calculating the quick ratio or "acid test" which current asset or liability is omitted?

A. Account [Payables

B. Inventory

C. Accounts Receivable

D. Cash

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Vibrant Company had $920,000 of sales in each of Year 1, Year 2, and Year 3, and it purchased merchandise costing $510,000 in each of those years. It also maintained a $220,000 physical inventory from the beginning to the end of that three-year period. In accounting for inventory, it made an error at the end of Year 1 that caused its Year 1 ending inventory to appear on its statements as $200,000 rather than the correct $220,000.

Answers

1. The preparation of the correct income statement for Vibrant Company for each of the three years is as follows:

Vibrant Company

Income Statement

For the years ended December 31, Year 1, Year 2, and Year 3

                                               Year 1        Year 2       Year 3           Total

Sales revenue                  $920,000   $920,000   $920,000  $2,760,000

Cost of goods sold:

Beginning inventory        $220,000   $220,000  $220,000     $220,000

Purchases                           510,000      510,000      510,000     1,530,000

Goods available for sale $730,000   $730,000   $730,000   $1,750,000

Less Ending inventory    $220,000  $220,000   $220,000     $220,000

Cost of goods sold            510,000      510,000      510,000     1,530,000

Gross profit                      $410,000    $410,000   $410,000    $1,230,000

2. The preparation of the income statements showing the effects of the error for Vibrant Company for each of the three years is as follows:

Vibrant Company

Income Statement

For the years ended December 31, Year 1, Year 2, and Year 3

                                               Year 1        Year 2       Year 3           Total

Sales revenue                  $920,000   $920,000   $920,000  $2,760,000

Cost of goods sold:

Beginning inventory        $220,000   $200,000  $220,000     $220,000

Purchases                           510,000      510,000      510,000     1,530,000

Goods available for sale $730,000    $710,000   $730,000   $1,750,000

Less Ending inventory    $200,000  $220,000   $220,000     $220,000

Cost of goods sold            530,000     490,000      510,000     1,530,000

Gross profit                     $390,000   $430,000   $410,000   $1,230,000

Thus, the misstatement of the ending inventory as $200,000 instead of $220,000 caused the gross profit for year 1 and year 2 to be correspondingly misstated by $20,000, respectively.

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Why should even small-sized companies be vigilant about security?
a.Cyberattacks are opportunistic regardless of company size.
b.Smaller companies are more vulnerable to social engineering.
c.Smaller companies are not often targets of cyberattacks.
d.Cyberattacks often come from commercial competitors.

Answers

The small-sized companies are vigilant about security because Cyberattacks are opportunistic regardless of company size.

Understanding cybersecurity means keeping it in mind when dealing with everyday events. Cybersecurity awareness includes understanding the risks associated with using the internet, checking email, and communicating online. The term "cyber awareness" describes the degree of knowledge and comprehension that end users have regarding cybersecurity best practices and the daily cyber threats that their networks or organizations must contend with.

The first step in developing a security awareness program for your firm should be measuring your current level of security awareness. Employees of an enterprise who are cyber security savvy are those who are aware of cyber dangers, understand the potential effects of a cyberattack on their company, and know the precautions to take to lower risk and stop cybercrime from invading their online workspace.

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Two firms Apple and Samsung in the smart phone market have combined demand given by Q = 200 – P. Their total costs are given by TC Apple = 4 Q Apple + Q 2 Apple and TC Samsung = 4 Q Samsung + Q 2 Samsung . If they cannot successfully collude and instead produce where the market price equals marginal cost, their total output will be

Answers

The total output of both smart phones company would be 98.

How to solve for output

The combined demand is

Given, Q = 200 - P

Therefore P = 200 - Q

Q = Qa + Qs

P = 200 - QA - QS

For apple, We have

4 Q Apple + Q² Apple

and

4 Q Samsung + Q² Samsung

4 Q + Q² A

= 4 + 2QA

Then 200 - QA - QS = 4 + 2QA

Take like terms

3QA + QS = 196 --- eqn 1

For samsung we do the same thing till we arrive at

QA + 3QS = 196 --- eqn 2

Solve eqn 1 and 2 simultaneously

We would have QA = 49 and Qs = 49

Total output is the addition of both values

49 + 49 = 98

How to solve for total output

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from order Technology plays a major role in how warehouses are managed these days processing right through to inventory keeping and shipping. Do some research on what systems are available and specifically the financial benefits it holds for the user and owner. Write a short essay of no longer than 250 words. ​

Answers

The purpose of a WMS is to help provide that goods and materials move through warehouses in the most efficient and cost-effective way. A WMS handles many processes that enable these movements, including inventory tracking, picking, receiving and putaway

How does information technology help with warehousing?

The real-time information provides accurate, current information to managers, warehouse workers, and operations personnel – all at the identical time – for better decision-making. Besides real-time information, WMS releases the guesswork of where the event is found.

What's the most significant thing in warehouse management?Goods tracking.Selection and packing.Receiving and stowingShipping.ReportingEnable logistical growth.Parcels are processed and shipped faster.

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