Using the Base Case, calculate total depreciation expense for the year 2023E. Assume that depreciation expense on assets pre-2020E is $15,000 per year. Depreciation on capital expenditures made from 2020E-2024E assumes a 4-year useful life and a salvage value equal to 10% of the original cost.
Review Later
a) $19,500
b) $33,000
c) $30,000
d) $20,000

Answers

Answer 1

Answer:

b) $33,000

Explanation:

Capital Expenditure = $20,000

Salvage Value in % = 10%

Useful Life = 4 Years

Salvage Value = Salvage Value% * Capital Expenditure

Salvage Value = 10% * 20,000

Salvage Value = $2,000

Annual Depreciation = (Capital Expenditures - Salvage Value) / Useful Life

Annual Depreciation = ($20,000 - $2,000) / 4

Annual Depreciation = $18,000 / 4

Annual Depreciation = $4,500

Depreciation of 2023E = Depreciation Pre 2020E + Depreciation on capital expenditures in 2020E + Depreciation on capital expenditures in 2021E + Additional Depreciation on capital expenditures in 2022E + Additional Depreciation on capital expenditures in 2023E

Depreciation of 2023E = $15,000 + $4,500 + $4,500 + $4,500 + $4,500

Depreciation of 2023E = $33,000


Related Questions

Which of the following accurately describes the correlation between task interdependence and team performance?

a. It is weak and positive.
b. It is moderate and negative.
c. It is strong and negative.
d. It is moderate and positive.
e. It is weak and negative.

Answers

Answer: it is moderate and positive.

Explanation:

Task interdependence has to do with the degree to which there's an interaction and reliance on the team members which is vital in the accomplishment of the goals of the organization.

The correlation between task interdependence and the team performance is that it is moderate and positive. Therefore, the correct option is D.

Davis Corporation uses the weighted-average method in its process costing system. This month, the beginning inventory in the first processing department consisted of 400 units. The costs and percentage completion of these units in beginning inventory were: Cost Percent Complete Material costs 7,500 75% Conversion costs 4,999 45% A total of 5,400 units were started and 4,700 units were transferred to the second processing department during the month. The following costs were incurred in the first processing department during the month: Materials costs $112,900 Conversion costs $93,900 The ending inventory was 85% complete with respect to materials and 30% complete with respect to conversion costs. The cost per equivalent unit for materials for the month in the first processing department is closest to:__________.
a. $21.37
b. $19.47
c. $20.04
d. $20.76

Answers

Answer:

The answer is "21.37'

Explanation:

Please find the solution in the attached file.

If the dollar contribution margin per unit is increased by 8%, total fixed expenses is decreased by 18%, and all other factors remain the same, net operating income will:

Answers

Answer:

Increase

Explanation:

Since the Contribution increased and Fixed Costs have decreased, the resulting effect is an Increase in Net Operating Income. Thus, all other factors remain the same, net operating income will: Increase

The end-of-period spreadsheet (work sheet) for the current year for Jamal Company shows Balance Sheet columns with a debit total of $570,210 and a credit total of $506,590. This is before the amount for net income or net loss has been included. In preparing the income statement from the end-of-period spreadsheet, what is the amount of net income or net loss?

Answers

Answer:

$63,620

Explanation:

Calculation to determine the amount of net income or net loss

Using this formula

Net income = Total debit - Total credit

Let plug in the formula

Net income=$570,210 -$506,590

Net income=$63,620

Therefore the amount of net income is $63,620

Mr. J's Bagels invested in a new oven for $14,000. The oven reduced the amount of time for baking which increased production and sales for five years by the following amounts of cash inflows:
Year 1: $8,000
Year 2: $6,000
Year 3: $5,000
Year 4: $6,000
Year 5: $5,000
The payback period for the investment in the oven would be:
a: 5 years
b: 2.3 years
c: 2.0 years
d: 0.5 years

Answers

Answer:

c: 2.0 years

Explanation:

The computation of the payback period is shown below:

Since initial investment is $14,000

And, if we add the first two cash inflows i.e.

= $8,000 + $6,000

= $14,000

So, it is equivalent to the initial investment made

So, this means the investment amount payback in 2 years

Therefore the option c is correct

When corporate taxes and the cost of financial distress are taken into consideration, the market value of a firm is equal to the value of the all-equity firm _____ the PV of the tax shield _____ the costs of financial distress

Answers

Answer:

rise and decrease

Explanation:

Corporate tax is also called as company and is directly imposed by law on the incomes of capital and many countries imposed such taxes at the national levels and on the state level. Financial distress is a condition which the company make sufficient revenue and has higher fixed losses. This takes place due to some downturns.

Suppose that the price of a rental car (Prc) is $50 while the price of a flight (Pfl) is $85. Also, suppose that the marginal utility of a rental car (MUrc) is 20 utils while the marginal utility of flying (MUfl) is 30 utils. What is the best advice for this consumer?

Answers

Answer:

Consumers should choose to take the flight.

Explanation:

The price of a rental car = $50

Marginal utility from the car = 20 utils

Now find the per dollar utility from car = $50 / 20 = 2.5

The price of a flight = $85

Marginal utility from the flight = 30 utils

Now find the per dollar utility from flight = $85 / 30 = 2.83

Since the per dollar, MU is greater in the case of flight so consumers should choose to take the flight.

In purchasing an existing business, Alice has decided to lease the equipment and fixtures from the original owner rather than purchasing it outright to save money initially. This is an example of ______.

Answers

Answer: thinning the assets

Explanation:

Thinning the assets refers to the reduction of the burden of an asset on the buyer by the seller do that the business can be priced at a reasonable value for the buyer. It is done to make a business more affordable.

Since Alice decided to lease the equipment and fixtures from the original owner rather than buying it outright to save money initially, this is thinning the assets.

Health and Wealth Company is financed entirely by common stock that is priced to offer a 15 percent expected return. If the company repurchases 25 percent of the common stock and substitutes an equal value of debt yielding 6 percent, what is the expected return on the common stock after refinancing

Answers

Answer: 18%

Explanation:

The expected return on the common stock after refinancing will be calculated thus:

Let's assume that common stock is 1000. Therefore, return will be:

= 15% × 1000 = 150

Since 25% of the common stock is repurchased, this will be:

= 25% × 1000 = 250

Then, this 250 is financed by debt at 6%, and this will be:

= 6% × 250 = 15

Then, the new return will be:

= 150 - 15 = 135

Expected Return will now be:

= 135/(1000 - 250)

= 135/750

= 18%

A multidomestic corporate-level strategy has ____ need for global integration and ____ need for local market responsiveness. Group of answer choices

Answers

Answer:

low; high

Explanation:

In the case of the multidomestic corporate level strategy there is less need for the integration that occurred globally and at the same time there is high requirement for the response made to local market

So as per the given situation, the blanks could be filled with the low and high options

ANd, the same is to be considered

If there are six firms in an industry and the market shares of the firms are 32 percent, 25 percent, 19 percent, 9 percent, 8 percent and 7 percent, the Herfindahl index is

Answers

Answer: 2,204

Explanation:

The Herfindahl-Hirschman Index (HHI) shows just how competitive an industry is with a higher HHH meaning that it is not very competitive and a lower one meaning that it is quite competitive.

It is calculated by adding up the squares of the percentage market shares of the firms in the industry of interest:

= 32² + 25² + 19² + 9² + 8² + 7²

= 1,024 + 625 + 361 + 81 + 64 + 49

= 2,204

You enter into a forward contract to buy a 10-year, zero coupon bond that will be issued in one year. The face value of the bond is $1000 and the one-year and 11-year spot interest rates are 5 and 7 percent respectively. What is the forward price of your contract

Answers

Answer:

$498.94

Explanation:

1 year interest rate = 5%

11 year interest rate = 7%

10 year spot interest rate at end of 1 year = [{(1+0.07)^11 / (1+0.05)}^(0.1) - 1]

10 year spot interest rate at end of 1 year = [(2.104852/1.05)^0.1] - 1

10 year spot interest rate at end of 1 year = 1.07202083615 - 1

10 year spot interest rate at end of 1 year = 0.072021

10 year spot interest rate at end of 1 year = 7.202%

Face value = $1,000

Forward Price of contract = $1000/(1+0.0720)^10

Forward Price of contract = $1000/2.00423136

Forward Price of contract = 498.944392915

Forward Price of contract = $498.94

Suppose a chair manufacturer finds that the marginal rate of technical substitution​ (MRTS) of capital for labor in her production process is substantially than the ratio of the wage rate for​ assembly-line labor​ (w) to the rental rate on machinery​ (r). How should she alter her use of labor and capital to minimize the cost of​ production? Holding output​ constant, the chair manufacturer should use ▼ less more labor and ▼ more less capital.

Answers

Answer:

The chair manufacturer should use less labor and more capital.

Explanation:

Note: This question is not complete because the important word less is omitted. The complete question is therefore provided before answering the question as follows:

Suppose a chair manufacturer finds that the marginal rate of technical substitution (MRTS) of capital for labor in her production process is substantially less than the ratio of the wage rate for assembly-line labor (w) to the rental rate on machinery (r). How should she alter her use of labor and capital to minimize the cost of production? Holding output constant, the chair manufacturer should use [less/more] labor and [more/less] capital.

Explanation of the answer is now provided as follows:

The marginal rate of technical substitution (MRST) is the amount by which the quantity of one input must be reduced when one more unit of another input is used to keep output constant.

In order to minimize cost of production while holding output constant, when the MRTS of capital for labor is substantially greater than the ratio of w to r, it implies that less capital and more labor should be used; but when the MRTS of capital for labor is substantially less than the ratio of w to r, it implies that more capital and less labor should be used.

Based on the above explanation, the chair manufacturer should use less labor and more capital.

If you could invent something what would it be

Answers

Teleporting machine. ...
Cooling beds and pillows in warm nights. ...
Snooze button for kids. ...
Instant cooling machine. ...
Locator for missing things. ...
Robot house help. ...
Dream store. ...

First National Bank charges 11.4 percent compounded monthly on its business loans. First United Bank charges 11.6 percent compounded semiannually. Calculate the EAR for each bank.

Answers

Answer:

EAR = (1 + APR/m)^m - 1. Where m = compounding periods

First National Bank

11.4 percent compounded monthly on its business loans

EAR = (1+11.4%/12)^12 - 1

EAR = (1.0095)^12 - 1

EAR = 1.12014921627 - 1

EAR = 0.12014921627

EAR = 12.014921627%

EAR = 12.01%

First United Bank

11.6 percent compounded semiannually

EAR = (1+11.6%/2)^2 - 1

EAR = (1.058)^2 - 1

EAR = 1.119364 - 1

EAR = 0.119364

EAR = 11.9364%

EAR = 11.94%

The efficiency gains resulting from a just-in-time inventory management system will allow a firm to reduce its level of inventories permanently by $333,000. What is the most the firm should be willing to pay for installing the system

Answers

Answer:

Since the benefits of adopting a just-in-time inventory management system are $333,000, and these benefits are permanent; then we can assume that the company should be willing to pay up to $333,000 for installing the system. This amount varies depending on maintenance expenses or the costs of operating the system.

Explanation:

ACS Industries is considering a project with an initial cost of $6.2 million. The project will produce cash inflows of $1.8 million a year for five years. The firm uses the subjective approach to assign discount rates to projects. For this project, the subjective adjustment is 2%. The firm has a pre-tax cost of debt of 6.7% and a cost of equity of 9.4%. The debt-equity ratio is 0.6 and the tax rate is 35%. What is the net present value of the project

Answers

Answer:

$0.710 million

Explanation:

The net present value of the project is the present value of future cash inflows discounted at the appropriate project discount rate minus the initial investment outlay.

The weighted average cost of capital of the firm is computed using the formula below:

WACC=(weight of equity*cost of equity)+(weight of debt*after-tax cost of debt)

debt-equity ratio=debt/equity=  0.6(which means debt is 0.6 while equity is 1 since 0.6/1=0.6)

weight of equity=equity/(equity+debt)

weight of equity=1/(1+0.6)=62.50%

weight of debt=debt/(equity+debt)

weight of debt=0.6/(1+0.6)=37.50%

cost of equity=9.4%

after-tax cost of debt=pre-tax cost of debt*(1-tax rate)

pre-tax cost of debt=6.7%

tax rate=35%

after-tax cost of debt=6.7%*(1-35%)=4.36%

WACC=(62.50%*9.4%)+(37.50%*4.36%)

WACC=7.51%

The WACC would be adjusted upward by 2% to reflect the higher level of risk of the new project

project's discount rate=7.51%+2%=9.51%

present value of a future cash flow=future cash flow/(1+discount rate)^n

n is the year in which the future cash flow is expected, it is 1 for year 1  cash flow ,2 for year 2 cash flow, and so on.

NPV=$0.710 million($710,000)

What percentage of authorized shares was issued by Coca-Cola at December 31, 2015, and by PepsiCo at December 26, 2015

Answers

Answer:

December 26

Explanation:

Because Pepsi Co is buy

The following information is available for Jorgensen Company: a. The Cash Budget for March shows a bank loan of $10,000 and an ending cash balance of $48,000. b. The Sales Budget for March indicates sales of $120,000. Accounts receivable is expected to be 70% of March sales.

Answers

Answer:

Accounts receivable is

Explanation:

Expected accounts receivable is 70% of sales amount. The sales budget is $120,000 then accounts receivable will be $84,000. The rest of sales will be in cash, so the cash collection for the month of march will be $36,000. The new cash balance will be $36,000 + $48,000 = 84,000.

A company has the following selected account balances: Sales $ 250,000 Sales Discounts 1,500 Sales Returns and Allowances 2,300 Sales Salaries Expense 56,000 Store Supplies Expense 15,000 Advertising Expense 8,000 Cost of Goods Sold 125,000 What is the gross profit that would appear on a multiple-step income statement:

Answers

Answer:

$121,200

Explanation:

The gross profit that would appear on a multiple-step income statement can be determined as :

Gross Profit = Net Sales - Cost of Sales

where,

Net Sales = Sales - Sales Discounts -  Sales Returns and Allowances

                =  $ 250,000 -  $1,500 -  $2,300

                =  $246,200

therefore,

Gross Profit = $246,200 - $125,000

                    = $121,200

Description Term or Phrase 1. An assessment of whether financial statements follow GAAP. 2. Amount a business earns in excess of all expenses and costs associated with its sales and revenues. 3. A group that sets accounting principles in the United States. 4. Accounting professionals who provide services to many clients. 5. Principles that determine whether an action is right or wrong.

Answers

Answer: See explanation

Explanation:

1. An assessment of whether financial statements follow GAAP. = Audit

2. Amount a business earns in excess of all expenses and costs associated with its sales and revenues. = Net income

3. A group that sets accounting principles in the United States. = Financial Accounting Standard Board (FASB)

4. Accounting professionals who provide services to many clients. = Public accountant

5. Principles that determine whether an action is right or wrong.= Ethics

An assessment of whether financial statements follow GAAP: This is known as an "audit" or "financial statement audit." It involves an examination of financial statements to ensure that they have been prepared in accordance with Generally Accepted Accounting Principles (GAAP), which are the standard accounting principles and guidelines used in the United States.

What are the responses to other questions?

2. Amount a business earns in excess of all expenses and costs associated with its sales and revenues: This is referred to as "profit" or "net income." It represents the remaining funds after deducting all expenses, including operating costs, taxes, interest, and other relevant expenditures, from the total revenues generated by the business.

3. A group that sets accounting principles in the United States: This group is called the "Financial Accounting Standards Board" (FASB). FASB is an independent, private-sector organization responsible for establishing and improving accounting standards in the United States. Their goal is to ensure transparency and consistency in financial reporting.

4. Accounting professionals who provide services to many clients: These professionals are known as "public accountants" or "certified public accountants" (CPAs). They offer accounting and financial services to various clients, including individuals, businesses, nonprofit organizations, and government entities. CPAs are typically licensed and regulated by state boards of accountancy.

5. Principles that determine whether an action is right or wrong: These are referred to as "ethical principles" or "ethical standards." They provide guidance on what is considered morally right or wrong in the context of accounting and business practices. Ethical principles in accounting include integrity, objectivity, professional competence and due care, confidentiality, and professional behavior. They serve as a framework for accountants to maintain ethical conduct and make informed decisions.

learn more about GAAP: https://brainly.com/question/28345482

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Shoe Barn Inc. is a privately owned firm with few investors. Investors forecast their earnings per share (EPS) to reach $2 this coming year. The average price-to-earnings (P/E) ratio for similar companies in the S&P 500 is 12. What will the estimated intrinsic value of the Shoe Barn Inc.'s stock?

Answers

Answer:

$24

Explanation:

Calculation to determine What will the estimated intrinsic value of the Shoe Barn Inc.'s stock

Using this formula

Estimated intrinsic value = Earnings * P/E Ratio for the industry

Where,

EPS = $2

Industry P/E = 12

Let plug in the formula

Estimated intrinsic value= $2 * 12

Estimated intrinsic value= $24

Therefore the estimated intrinsic value of the Shoe Barn Inc.'s stock is $24

Sansa, Cercei, and Tyrion have just finished their team's project and are waiting for their supervisor's feedback. Cercei has been mostly unengaged and quiet ever since the project started. While this was not her best work, neither was her work bad. Her mood would be categorized as Group of answer choices deactivated. negative activated. intense negative. intense positive. positive activated.

Answers

Answer:

Cercei's mood would be categorized as:

negative activated.

Explanation:

Moods do not last longer than emotions.  Like Cercei's that unengaged and quiet mood during the project duration, it starts and ends within some period of time.  However, a person's mood can be described as either negative or positive.  Since Cercei's mood was negative from the commencement of the project to its ending, one can conclude that she activated her negative mood during the period.

Bonita Inc. has an investment in available-for-sale securities of $65000. This investment experienced an unrealized loss of $6100 during the current year. Assuming a 40% tax rate, the effect of this loss on comprehensive income will be

Answers

Answer:

Decrease by $6100

Explanation:

Any gain or loss adjustment on an investment in available-for-sale securities is accounted for under the title Other Comprehensive Income in the Statement of Profit and Loss and Other Comprehensive Income. Thus, the effect of this loss on comprehensive income will be a Decrease by $6100.

Prepare the Statement of Retained Earnings from the Adjusted Trial Balance and Income Statement. Within each section of the statement,
SMART TOUCH LEARNING
Adjusted Trial Balance
December 31, 2016
Account Title
Debit Credit
Cash 19500
Accounts recievable 10800
Office Supplies 200
Prepaid Rent 13,000
Furniture 22,800
Accumulated Depreciation--Furniture 7800
Accounts Payable 2600
Salaries Payable 600
Interest Payable 300
Unearned Revenue 6,500
Notes Payable 9,100
Common Stock 12,700
Retained Earnings 13,000
Dividends 33,100
Service Revenue 59,100
Depreciation Expense-Furniture 2600
Interest Expense 300
Rent Expense 3900
Salaries Expense 4500
Supplies Expense 1000
Total 111,700 111,700
SMART TOUCH LEARNING
Income Statement
Month Ended December 31, 2016 Balance
Revenue
Service revenue 59100
ExpensesDepreciation Expense-Furniture 2600
Interest Expense 300
Rent Expense 3900
Salaries Expense 4500
Supplies Expense 1000
Total expense 12300
Net income 46800

Answers

Answer:

Retained earnings, December 31, 2016 = 26,700

Explanation:

The Statement of Retained Earnings can be prepared as follows:

                     SMART TOUCH LEARNING

                Statement of Retained Earnings

         For the month ended December 31, 2016

Details                                                                     Amount  

Retained earnings, December 01, 2016                 13,000

Net income for the month                                      46,800

Dividends                                                               (33,100)  

Retained earnings, December 31, 2016              26,700  

Note: No currency sign is used in the answer in order to avoid confusion because no currency is used in the question itself.

XYZ Corporation produces and sells 10,000 units of Product X each month. The selling price is $40 per unit, and variable expenses are $32 per unit. A study has been made concerning whether Product X should be discontinued. The study shows that $70,000 of the $120,000 in monthly fixed expenses charged to Product X would not be avoidable even if the product was discontinued. If Product X is discontinued, the annual financial advantage (disadvantage) for the company of eliminating this product should be: Group of answer choices

Answers

Answer:

If the company discontinues Product X, income will decrease by $30,000.

Explanation:

Giving the following information:

Sales= 10,000*40= $400,000

Total variable expense= 32*10,000= 320,000

Avoidable fixed costs= $50,0000

To calculate the effect on the income of discontinuing Product X, we need to use the following formula:

Effect on income= avoidable fixed cost - total contribution margin

Effect on income= 50,000 - (400,000 - 320,000)

Effect on income= $30,000 decrease

If the company discontinues Product X, income will decrease by $30,000.

3) Monopolists set prices A) At the minimum of the long-run average total cost curve. B) Without constraints since there is no competition. C) On the marginal revenue curve. D) At the output where marginal revenue equals marginal cost.

Answers

Answer:

D At the output where marginal revenue equals marginal cost.

Explanation:

As we know that the monopolist have the market power so we can said that the prices can be set at the output level i.e. when the marginal revenue is equivalent to the marginal cost

So as per the given options, the option d is correct

And, the same should be considered and relevant

An investor will choose between Asset Q with an expected return of 6.5% and a standard deviation of 5.5%, Asset U with an expected return of 8.8% and a standard deviation of 5.5%, and Asset B with an expected return of 8.8% and a standard deviation of 6.5%. Which one should the investor prefer

Answers

Answer:

Asset U

Explanation:

Reward-to-volatility ratio for Asset Q = Expected return / standard deviation

Reward-to-volatility ratio for Asset Q = 6.5% / 5.5%

Reward-to-volatility ratio for Asset Q = 1.1818

Reward-to-volatility ratio for Asset U = Expected return / standard deviation

Reward-to-volatility ratio for Asset U = 8.8% / 5.5%

Reward-to-volatility ratio for Asset U = 1.6

Reward-to-volatility ratio for Asset B = Expected return / standard deviation

Reward-to-volatility ratio for Asset B = 8.8% / 6.5%

Reward-to-volatility ratio for Asset B = 1.3538

The  investor should prefer Asset U because its has the highest reward to volatility ratio among the three options.

Assuming that all entries have been posted, prepare correcting entries for each of the following errors.

a. The following entry was made to record the purchase of $774 in supplies on account:

Supplies 142 774
Cash 101 774

b. The following entry was made to record the payment of $475 in wages:

Rent Expense 521 475
Cash 101 475

c. The following entry was made to record a $396 payment to a supplier on account:

Supplies 142 196
Cash 101 196

Answers

Answer and Explanation:

The correcting journal entries are shown below:

a. Cash Dr $774

     To account payable $774

(Being purchase of supplies on account is recorded)

b. Wages expense Dr $475

        To rent expense $475

(Being wages expense is recorded)

c. Account payable $396

    To Supplies $196

    To cash $200

(being cash paid is recorded)

These 3 correcting entries should be recorded

5.
Stay at least feet behind any fire apparatus vehicle displaying flashing warning
lights and sounding a siren.
a. 27
b. 99
c. 312
d. 500

Answers

wait im searching for answers
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A television tube can accelerate electrons to 2.00 104 ev. Calculate the wavelength of emitted X-rays with the highest energy. = _____ m9.9 x 10 -306.2 x 10 -111.6 x 10 107.1 x 10 -57 What is the quality of this data about HCV? PLS HELP!!What role did the Mandate of Heaven play during the Zhou dynasty?O A. It helped divide China into many different states.O B. It explained why leaders rose and fell.C. It forced all Chinese people to use a single language.O D. It allowed China to connect with other civilizations. Choose all of the items that are important factors to consider for effective web design.purposetop-level domain namecontentvisually appealingaudiencehtmleasy to use Connie works for a medium-sized manufacturing firm. She keeps the operating systems up-to-date, ensures that memory and disk storage are available, and oversees the physical environment of the computer. Connie is employed as a __________. Hardware Engineer Computer Operator Database Administrator Computer Engineer General Clinton, concerned about what General Howe was planning and doing, made use of a mask to write a secret message in a letter to General Burgoyne.Before writing the letter, Clinton had placed an hourglass-shaped mask on a piece of paper and then had formed the secret message within that shape.The unmasked letter had enough false information in it to fool any American who happened to see it. But when Burgoyne viewed the letter with the mask, he read Clinton's view of the real situation: Howe has made a bad move; I don't have enough men to do anything about it.The authors main purpose in this excerpt is todescribe a form of code writing using an example.explain the mistakes of General Howe during the war.entertain the reader with a humorous story of miscommunication.argue that using a mask is the best method for sending secret messages. The following selected transactions were completed by Amsterdam Supply Co., which sells office supplies primarily to wholesalers and occasionally to retail customers. Also note that the company uses a clearing house to take care of all bank as well as non-bank credit cards used by its customers.Record on page 10 of the journalMar. 2 Sold merchandise on account to Equinox Co., $18,900, terms FOB destination, 1/10, n/30. The cost of the goods sold was $13,300. 3 Sold merchandise for $11,350 plus 6% sales tax to retail cash customers. The cost of the goods sold was $7,000. 4 Sold merchandise on account to Empire Co., $55,400, terms FOB shipping point, n/eom. The cost of the goods sold was $33,200. 5 Sold merchandise for $30,000 plus 6% sales tax to retail customers who used MasterCard. The cost of the goods sold was $19,400. 12 Received check for amount due from Equinox Co. for sale on March 2. 14 Sold merchandise to customers who used American Express cards, $13,700. The cost of the goods sold was $8,350. 16 Sold merchandise on account to Targhee Co., $27,500, terms FOB shipping point, 1/10, n/30. The cost of the goods sold was $16,000. 18 Issued credit memo for $4,800 to Targhee Co. for merchandise returned from sale on March 16. The cost of the merchandise returned was $2,900.Record on page 11 of the journalMar. 19 Sold merchandise on account to Vista Co., $8,250, terms FOB shipping point, 2/10, n/30. Added $75 to the invoice for prepaid freight. The cost of the goods sold was $5,000. 26 Received check for amount due from Targhee Co. for sale on March 16 less credit memo of March 18. 28 Received check for amount due from Vista Co. for sale of March 19. 31 Received check for amount due from Empire Co. for sale of March 4. 31 Paid Fleetwood Delivery Service $5,600 for merchandise delivered during March to customers under shipping terms of FOB destination.Apr. 3 Paid City Bank $940 for service fees for handling MasterCard and American Express sales during March. 15 Paid $6,544 to state sales tax division for taxes owed on sales.Journalize the entries to record the transactions of Amsterdam Supply Co. Refer to the Chart of Accounts for exact wording of account titles.Chart of AccountsCHART OF ACCOUNTSAmsterdam Supply Co.General Ledger ASSETS110 Cash121 Accounts Receivable-Empire Co.122 Accounts Receivable-Equinox Co.123 Accounts Receivable-Targhee Co.124 Accounts Receivable-Vista Co.125 Notes Receivable130 Inventory131 Estimated Returns Inventory140 Office Supplies141 Store Supplies142 Prepaid Insurance180 Land192 Store Equipment193 Accumulated Depreciation-Store Equipment194 Office Equipment195 Accumulated Depreciation-Office Equipment LIABILITIES210 Accounts Payable216 Salaries Payable218 Sales Tax Payable219 Customer Refunds Payable221 Notes Payable EQUITY310 Common Stock311 Retained Earnings312 Dividends313 Income Summary REVENUE410 Sales610 Interest Revenue EXPENSES510 Cost of Goods Sold521 Delivery Expense522 Advertising Expense524 Depreciation Expense-Store Equipment525 Depreciation Expense-Office Equipment526 Salaries Expense531 Rent Expense533 Insurance Expense534 Store Supplies Expense535 Office Supplies Expense536 Credit Card Expense539 Miscellaneous Expense710 Interest ExpenseJournalShaded cells have feedback.Journalize the entries to record the transactions of Amsterdam Supply Co. Refer to the Chart of Accounts for exact wording of account titles.How does grading work?PAGE 10JOURNALACCOUNTING EQUATION