Vaughn Manufacturing borrowed $399000 on April 1. The note requires interest at 12% and principal to be paid in one year. How much interest is recognized for the period from April 1 to December 31?

Answers

Answer 1

Answer:

Interest recognized is $35,910

Explanation:

The computation of interest recognized is shown below:

= Principal × rate of interest × number of months ÷ (total number of months in a year)  

= $399,000 × 12% × (9 months ÷ 12 months)

= $35,910

The 3 months is calculated from April 1 to December 31

Hence, the interest i.e. to be recognized is $35,910


Related Questions

When compared with selling stocks to the public, a private placement has

Answers

Answer:

this is not the answer but u can get it from here

Explanation:

Private placement offerings are securities released for sale only to accredited investors such as investment banks, pensions, or mutual funds.

An all-equity firm with 200,000 shares outstanding, Antwerther Inc., has $2,000,000 of EBIT, which is expected to remain constant in the future. The company pays out all of its earnings, so earnings per share (EPS) equal dividends per shares (DPS). Its tax rate is 40%.The company is considering issuing $5,000,000 of 10.0% bonds and using the proceeds to repurchase stock. The risk-free rate is 6.5%, the market risk premium is 5.0%, and the beta is currently 0.90, but the CFO believes beta would rise to 1.10 if the recapitalization occurs.Assuming that the shares can be repurchased at the price that existed prior to the recapitalization, what would the price be following the recapitalization?

Answers

Answer:

$69.23

Explanation:

current stock price (pre-recapitalization)

Div = EPS

EPS = ($2,000,000 x 0.6) / 200,000 = $6

g = 0

Re = 6.5% + (0.9 x 5%) = 6.5% + 4.5% = 11%

P₀ = $6 / 11% = $54.55

the stock repurchase = $5,000,000 / $54.545454 = 91,666 stocks

total outstanding stocks after the repurchase = 200,000 - 91,666 = 108,334

new net income = ($2,000,000 - $500,000) x 0.6 = $900,000

new EPS = $900,000 / $8.30764

new Re = 6.5% + (1.1 x 5%) = 12%

P₁ = $8.30764 / 12% = $69.230333 = $69.23

A house sold for $165,000, and the total commission received by the broker was $13,200. What was the rate of commission?

Answers

Answer:

the rate of commission is 8%

Explanation:

The computation of the rate of commission is shown below:

Rate of commission is

= Commission received by the broker ÷ Sale value of the home

where,

The Commission received by the broker is $13,200

And, the sale value of the home is $165,000

Now put these values to the above formula

So, the rate of commission is

= $132,00 ÷ $165,000

= 8%

Hence, the rate of commission is 8%

Which federal reserve policies would help the economy out of a recession?

Answers

Answer:

Quantitative measures, is the right answer.

Explanation:

Recession is the period of economic contraction during which the aggregate demand falls. During this period, no new investment and employment generated. Therefore, those federal policies that increase the purchasing power of people and help to increase the aggregate demand or spending are implemented. Thus, quantitative measures can be taken, like a decrease in bank rate, open market operations ( purchase of govt. bonds and securities), etc. All policies will have the aim of providing the money supply in the economy so that new investment can be made and employment can be generated.

Bartelt Inc., which produces a single product, has provided the following data for its most recent month of operations: Number of units produced 5,900 Variable costs per unit: Direct materials $ 66 Direct labor $ 60 Variable manufacturing overhead $ 7 Variable selling and administrative expenses $ 15 Fixed costs: Fixed manufacturing overhead $ 200,600 Fixed selling and administrative expenses $ 454,300 There were no beginning or ending inventories. The absorption costing unit product cost was

Answers

Answer:

The cost per unit under absorption costing is $167

Explanation:

Under absorption costing approach, the direct material, direct labor, Variable manufacturing overhead and fixed manufacturing overhead are considered as product cost. All other cost are considered as period cost

Thus, the cost per unit under the absorption costing is

Particulars                                           Amount

Direct material                                     $66

Direct labor                                          $60

Variable manufacturing overhead      $7

Fixed manufacturing overhead         $34

$ 200,600 / 5,900

Cost per units                                   $167

Thus, the cost per unit under absorption costing is $167

The​ stockholders' equity of Company at the beginning and end of totaled and ​, respectively. Assets at the beginning of were . If the liabilities of Company increased by in ​, how much were total assets at the end of ​? Use the accounting equation.

Answers

Answer: $240,000

Explanation:

The Accounting Equation holds that;

Assets = Liabilities + Capital

At the Beginning of the year;

Assets were $151,000

Capital in the form of Equity was $123,000

Liability according to the Accounting Equation would be;

151,000 = Liabilities + 123,000

Liabilities = 151,000 - 123,000

= $28,000

At the end of the year, Liabilities increased by $72,000 and equity is now $140,000.

Assets would now be;

= Liabilities + Capital

= (28,000 + 72,000 ) + 140,000

= $240,000

A key economic problem refers to the fact that scarcity forces us to choose, and these resulting choices are costly because we must give up other opportunities that we value.
a) true
b) false

Answers

Answer:

True

Explanation:

Economics provides us with the understanding that human wants are unlimited but the resources available to satisfy these wants are in short supply. Therefore, individuals and societies must make choices and this in turn would require selecting the best alternative. We most times have to give up valued choices to select the best or most important at that particular time.

These are the alternative forgone which we must forsake to satisfy the most pressing need. For example, a student who wants to study to pass his exams might have to forgo buying the latest phone so as to afford a textbook which he needs in order to pass his exams.

You expect to receive $350,000 per year on a contract that will last 2 years. You are trying to compare this offer to a lump sum payment. If you can earn 8% on your investments, how much is the contract worth to you today

Answers

87,500 I believe bc 350,000 divided by 8 is 43,750 times 2 is 87,500

Wendell’s Donut Shoppe is investigating the purchase of a new $40,000 donut-making machine. The new machine would permit the company to reduce the amount of part-time help needed, at a cost savings of $5,200 per year. In addition, the new machine would allow the company to produce one new style of donut, resulting in the sale of 2,000 dozen more donuts each year. The company realizes a contribution margin of $2.40 per dozen donuts sold. The new machine would have a six-year useful life. Click here to view Exhibit 14B-1 and Exhibit 14B-2, to determine the appropriate discount factor(s) using tables. Required: 1. What would be the total annual cash inflows associated with the new machine for capital budgeting purposes? 2. What discount factor should be used to compute the new machine’s internal rate of return? (Round your answers to 3 decimal places.) 3. What is the new machine’s internal rate of return? (Round your final answer to the nearest whole percentage.) 4. In addition to the data given previously, assume that the machine will have a $10,515 salvage value at the end of six years. Under these conditions, what is the internal rate of return? (Hint: You may find it helpful to use the net present value approach; find the discount rate that will cause the net present value to be closest to zero.) (

Answers

Answer:

initial outlay $40,000

savings per year = $5,200

additional contribution margin = 2,000 x $2.40 = $4,800

machines useful life = 6 years

1) total annual cash flows (assuming no residual value)

Year₀ = -$40,000

Year₁ = $5,200 + $4,800 = $10,000

Year₂ = $10,000

Year₃ = $10,000

Year₄ = $10,000

Year₅ = $10,000

Year₆ = $10,000

2) to determine IRR we can use a financial calculator or the present value of an annuity formula:

PV = annual payment x annuity factor

PV = $40,000

annual payment = $10,000

annuity factor = $40,000 / $10,000 = 4

3) using present value of an annuity table:

we have 6 periods, and we must look for an interest rate that results in an annuity factor of 4 = 13% (the exact annuity factor is 3.998)

using a financial calculator, the IRR = 12.98%, which we can round to 13%

4) the cash flows will be:

Year₀ = -$40,000

Year₁ = $10,000

Year₂ = $10,000

Year₃ = $10,000

Year₄ = $10,000

Year₅ = $10,000

Year₆ = $20,515

We cannot use the annuity formula now because our annuities are not equal. Using a financial calculator, IRR = 16.99%

In 6 years, the P/E ratio is expected to be 25 and the payout ratio to be 80%. What is the current stock price when using the P/E ratio

Answers

Complete Question:

A stock just paid an annual dividend of $7.7. The dividend is expected to grow by 5% per year for the next 6 years. In 6 years, the P/E ratio is expected to be 25 and the payout ratio to be 80%.

The required rate of return is 8%.

What should be the current stock price?

Answer:

$245.10

Explanation:

As we know that:

P/E = Market Price of Stock / Earning Per Share

Here

P/E is 25 time

Earning Per Share is $12.9 per share (Step1)

By putting values, we have:

25 Times = Market Price of Stock / $15.6 per share

25 Times  *  $12.9 per share   = Market Price of Stock

Market Price of Stock = $322.5 per share

Present value computation for first 6 years:

Yrs   Future Cash flow      Discount Factor    Present Value

1       $7.7 *(1.05)^1                     0.926                      7.49

2      $7.7 *(1.05)^2                    0.857                       7.28

3      $7.7 *(1.05)^3                     0.794                      7.08

4      $7.7 *(1.05)^4                     0.735                      6.88

5      $7.7 *(1.05)^5                     0.681                       6.69

6      $7.7 *(1.05)^6  + $322.5   0.630                     209.68

Present value of stock                                          $245.10

Step1: Find Earning Per Share

As we know that:

Earning Per Share = Dividend / Payout Ratio

Here

Dividend after 6 years = $7.7 (1 + 5%)^6 = $10.32 per share

Payout Ratio = 80% = 0.8

By putting values, we have:

EPS = $10.32 / 0.8 = $12.9 per share

Exchange rate is currently $1.25 US per 1 Euro. Interest rate is 2% in the US and 1% in Eurozone. A bank is long a futures contract on 1,000,000 Euro with F= $1.20 per unit, maturing in one year. What position should the bank take to hedge the currency risk?
a. Borrow $1,237,624 US
b. Invest $990,099 U.S.
c. Invest $1,237,624 US
d. Borrow $990,099 US

Answers

Answer:

Invest $990,099 U.S

Explanation:

The interest rate is 2% for US dollars and 1% for euro

The exchange rate is 1.25 dollars to a euro.

To calculate future exchange rate:

1.25dollars (1+exchange rate of us/1+ exchange rate of euro)

= 1.25(1.02/1.01)

= 1.2625

Approximately 1.26

After a year they will be getting .26 million dollars.

They need to invest something close to this amount 1.2/1.02

Therefore option b is the best answer

The acquisition value attributable to the non-controlling interest at January 1, 2019 is: A) $23,400. B) $24,000. C) $24,900. D) $26,000. E) $20,000.

Answers

Answer:

D) $26,000

Explanation:

The computation of the acquisition value associated with the non-controlling interest is shown below:

= Cash ÷ acquiring percentage × non- owning percentage

= $234,000 ÷ 0.90 × 0.10

= $26,000

It is computed by simply applied the above formula so that the acquisition value in case of non controlling interest could arrive and the same is to be considered

If there were 50000 pounds of raw materials on hand on January 1, 140000 pounds are desired for inventory at January 31, and 530000 pounds are required for January production, how many pounds of raw materials should be purchased in January?

Answers

Answer:

Purchases= 620,000 pounds

Explanation:

Giving the following information:

Beginning inventory= 50,000 pounds

Desired ending inventory= 140,000 pounds

Production= 530,000 pounds

To calculate the purchase required, we need to use the following formula:

Purchases= production + desired ending inventory - beginning inventory

Purchases= 530,000 + 140,000 - 50,000

Purchases= 620,000 pounds

what is the great economic problem

Answers

Answer:

Explanation:

hey there.here is your answer

The great economic problem is how to arrange our limited resources to satisfy as many of our wants as possible. Resources are not equally valuable in all uses, so we must choose where to allocate our resources in order to get the most value out of those resources

Hope you like it

pls  mark it the brainliest

Analysis of a company's financial statements: Below are simplified versions of the balance sheet and income statement for Toys by Tom, Inc. Use this information to answer the following question.All the customers of Toys by Tom, Inc. take advantage of credit offered. On average, they take ______ days to pay outstanding bills.

Answers

Answer:

The right approach will be "30".

Explanation:

Debtors

= 1000

Sales

= 12000

As we know,

⇒  [tex]Debtor \ day \ outstanding = \frac{Debtors}{Credit \ sales}\times 365[/tex]

On substituting the estimated values, we get

⇒                                      [tex]=\frac{1000}{12000}\times 365[/tex]

⇒                                      [tex]=30.41 \ i.e., \ 30[/tex]

So that the above is the appropriate answer.

The FI Corporation's dividends per share are expected to grow indefinitely by 5% per year. a. If this year’s year-end dividend is $8 and the market capitalization rate is 10% per year, what must the current stock price be according to the dividend discount model? b. If the expected earnings per share are $12, what is the implied value of the ROE on future investment opportunities? (Do not round intermediate calculations. Round your answer to the nearest whole percent.) c. How much is the market paying per share for growth opportunities (that is, for an ROE on future investments that exceeds the market capitalization rate)?

Answers

Answer:

a) Div₁ = $8

Re = 10%

g = 5%

P₀ = Div₁ / (Re - g) = $8 / (10% - 5%) = $8 / 5% = $160

b) we can use the following formula: g = ROE x b

g = growth rate = 5%

b = retention rate = ($12 - $8) / $12 = 0.3333

ROE = g / b = 5% / 33.33% = 15%

c) the present value of growth opportunity (PVGO) = P₀ - EPS / Re = $160 - $12/10% = $160 - $120 = $40

the market is paying $40 for the company's growth opportunity

Aguilera Corp. has a current accounts receivable balance of $337,800. Credit sales for the year just ended were $4,644,750.
A. What is the company's receivables turnover?
B. What is the company's day's sales in receivables?
C. How long did it take on average for credit customers to pay off their accounts during the past year?

Answers

Answer:

A. 13.75 times

B. 26.55

C. 26.55 days

Explanation:

A. Receivable turnover = Credit sales / Average accounts receivables

= 4,644,750 / 337,800

= 13.75 times

B. Days sales in receivables

= 365 / receivables turnover

= 365 / 13.75

= 26.55

C. Average collection period

= 26.55 days

You wish to buy a $20,000 car. The dealer offers you a 5-year loan with an 5 percent APR. What are the monthly payments

Answers

Answer:

the monthly payments are $377.42.

Explanation:

The monthly payments, PMT on the loan can be determined using a financial calculator as follows :

PV = $20,000

N = 5 × 12 = 60

P/YR = 12

R = 5.00 %

FV = $ 0

PMT = ?

Using a Financial Calculator, the monthly payments, PMT on the loan are $377.42.

g Our company pays an average wage of $12 per hour to employees for printing and copying jobs, and allocates $18 of overhead for each employee hour worked. Materials are assigned to each job according to actual cost. If Job M-47 used $350 of materials and took 20 hours of labor to complete, what is the total cost that should be assigned to the job

Answers

Answer:

Total cost= $950

Explanation:

Giving the following information:

Direct labor= $12 per hour

Manufacturing overhead= $18 for each employee hour worked.

Job M-47:

used $350 of materials and took 20 hours of labor to complete

We need to calculate the total cost of Job M-47:

Total cost= direct material + direct labor + allocated overhead

Total cost= 350 + 12*20 + 18*20

Total cost= $950

Kaleb is the only provider of bottled water for three cities. Because he has access to a natural spring, the marginal cost to produce an additional bottle is $0. Imagine he could price discriminate perfectly in this market. How much more profit would his firm earn if he practiced perfect price discrimination instead of practicing imperfect price discrimination (charging different prices in each city)

Answers

Answer:

The correct profit which the bottled water company owed by Kaleb could earn is actually $55. This is as a result of his access to natural spring water. In a situation whereby he didn't have access to the natural spring, definitely, his profit is going to be more than $55.

Explanation:

Lisa Lasher buys 400 shares of stock on margin at $21 per share. If the margin requirement is 50 percent, how much must the stock rise for her to realize a 35-percent return on her invested funds

Answers

Answer:

$3.68 per share

Explanation:

Lisa Lasher purchases 400 shares of stock on margin at the price of $21 per share

The margin requirement is 50%

= 50/100

= 0.5

The first step is to calculate the amount of money invested

= $21×400×0.5

= $4,200

The amount in which the stock must rise to inorder for Lisa to realize a 35% return on invested funds can be calculated as follows

= 35/100×4,200

= 0.35×4,200

= $1,470

$1470/400 shares

= $3.68 per share

Hence the stock must rise to $3.68 per share for Lisa to realize a 35% return on her invested funds

Periodic review systems are best suited for the C category of items under the ABC classification scheme.
a. True
b. False

Answers

Answer:

a. True

Explanation:

ABC classification scheme refers to item analysis that is based upon the principle that there are many less critical items and few critical items by dividing on-hand inventory into three classes which is generally based upon annual dollar volume as follows:

"A items" have very tight control and accurate records

"B items" does not have a tight control and good records

"C items" have minimal records, periodic review, and and characterized by simple controls.

From the above explanation, it is therefore true that periodic review systems are best suited for the C category of items under the ABC classification scheme.

When using the indirect method to prepare the operating section of a statement of cash flows, which of the following is deducted from net income to compute cash provided by used by operating activities?
a. Decrease in accounts receivable
b. Gain on sale of land.
c. Amortization of patent
d. All of the above are deducted from net income to arrive at cash flow from operating activities

Answers

Answer:

B

Explanation:

When using the indirect method to prepare the operating section of a statement of cash flows , the gain on sale of land will be deducted from the net income as it has already been included in the net income as the gain on the sales of the land , which was a non cash recognition in the course of the business.

Decrease in receivable means that there was an inflow of cash as some receivables had paid their debts , thus it is added.

The amortization is a non cash expenses that had been deducted which will need to be added back to the net income for the purpose of cash flow.

In a lean system, the work in process and raw materials inventory accounts are combined.
A. True
B. False

Answers

Answer: True

Explanation:

Lean is simply defined as management practices that are used by companies or organizations in order to improve the effectiveness and the efficiency during production by eliminating waste.

It should be noted that in a lean system, the work in process and raw materials inventory accounts are combined.

Do personal profits earned directly as a result of one partner's connection with the partnership belong to the firm:_________

Answers

Answer:

No

Explanation: The key word is it was earned as result of the connection to the firm so it is split between the partners

Talbot Industries is considering launching a new product. The new manufacturing equipment will cost $16 million, and production and sales will require an initial $3 million investment in net operating working capital. The company's tax rate is 30%.
1. What is the initial investment outlay? Write out your answer completely. For example, 2 million should be entered as 2,000,000.
$
2. The company spent and expensed $150,000 on research related to the new product last year. Would this change your answer?
A. Yes
B. No
3. Rather than build a new manufacturing facility, the company plans to install the equipment in a building it owns but is not now using. The building could be sold for $1.5 million after taxes and real estate commissions. How would this affect your answer?
The project's cost will:_________

Answers

Answer:

1.Initial investment outlay= $19 million

2. N0

3.Initial investment outlay= $ 20.5 million

The project's cost will INCREASE

Explanation:

1. Calculation for the initial investment outlay

Using this is formula

Initial investment outlay = New equipment cost + Working capital

Let plug in the formula

Initial investment outlay= $16 million + $3 million

Initial investment outlay= $19 million

Therefore the Initial investment outlay will be $19 million

2. If the company spent and as well expensed the amount of $150,000 on research related to the new product last year, this means that the amount of $150,000 which is a research cost will be a sunk cost because it occured last year which simply means that the initial investment outlay will still remains the amount of $ 19 million.

Therefore there would NOT be any change in the initial investment outlay because it will still remains at the amount of $ 19 million.

3. If the building could be sold for the amount of $1.5 million after taxes and real estate commissions and the company wishes NOT to sell the building this will lead to a loss for the company which is why the company will have to add the amount of $1.5 million into the already initial investment outlay of $19 million while evaluating their project.

Hence,

Initial investment outlay = $19 million +$ 1.5 million

Initial investment outlay= $ 20.5 million

Therefore The project's cost will INCREASE by the market value of the building

Kit-N-Sit and Kittysitters are two cat-sitting services in Kent, Ohio. There are no other cat-sitting services, so the market is considered to be a duopoly. According to the kinked demand curve theory, if Kit-N-Sit cuts prices, Kittysitters will

Answers

Answer:

also cut its prices.

Explanation:

the kinked demand theory is based on the premise that prices in oligopoly or duopoly markets tend to be very rigid and the participating industries are not very responsive to price changes. I.e. competitors will tend to respond more to a price decrease than to a price increase. In this case, Kittysitters will only change their prices if Kit-N-Sit decreases them. Instead, if Kit-N-Sit increased their prices, Kittysitters would do nothing.

The present value of growth opportunities (PVGO) is equal to: I) the difference between a stock's price and its no-growth value per share. II) the stock's price. III) zero if its return on equity equals the discount rate. IV) the net present value of favorable investment opportunities.

Answers

Answer: I, III and IV

Explanation:

The present value of growth opportunities (PVGO) is equal to the difference between the price of a stock and its no-growth value per share.

It us also equal to zero if its return on equity equals the discount rate and us also the net present value of favorable investment opportunities.

The present value of growth opportunities (PVGO) is not equal to the stock price. Therefore, option I, III and IV are correct.

An oral auction has bidders willing to pay $4, $6, $9, $12, $13, and $15 for an item. The winning bidder will pay a little more than which of the following amounts?

a. $4.25
b. $13.25
c. $14.00
d. $15.00

Answers

Answer: $13.25

Explanation:

From the question, we are informed that an oral auction has bidders willing to pay $4, $6, $9, $12, $13, and $15 for an item.

Based on the above scenario, the winning bidder will pay a little more than $13 or $13.25. This is because the bidder with the highest pay is willing to pay $15 but since the next person is willing to pay $13, that means the next bidder will price it at an amount that is a little bit above $13 which is $13.25.

On January 1, 2019, Langdon & Co. issues bonds with a face value of $50,000 for $51,000. Each $1,000 bond carries 10 warrants, and each warrant allows the holder to acquire one share of $1 par common stock for $40 per share. Immediately after the issuance, the bonds are quoted at 99 ex rights and the warrants are quoted at $5 each. Calculate the value to be assigned to the bonds and to the warrants.

Answers

Answer:

$48,548 to be assigned to the bonds, and $2,452 to the warrants

Explanation:

the value that should be assigned to the bonds is:

= [market value of bonds / (market value of bonds without warrants + market value of warrants)] x price at issuance

market value of bonds = 99 ex rights x 1,000 = $990

market value of warrants = $5 x 10 = $50

issuance price = $51,000

= [$990 / ($990 + $50)] x $51,000 = ($990 / $1,040) x $51,000 = 0.951923 x $51,000 = $48,548.08 ≈ $48,548

the value assigned to the warrants = $51,000 - $48,548 = $2,452

Other Questions
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