Whats the total Late Fee Interest charged to the customers based on the policy below? Vittorla's Furniture Bazaar Accounts Receivable Aging Summary As of June 30, 2015 Customer Current 1-30 Days 31-60 Days 61-90 Days 90 Days Total Bull and Bear Café $750 $750 Eckhardt Design $1,000 $1,000 Halifax Sporting Goods $500 $500Walker Studios $1,500 $1,500TOTAL $2,250 $500 $1,000 $0 $0 $3,750 Late Fee Interest Policy Age Interest Current 0%1-30 Days 0%31-60 Days 5% 61-90 Days 10% >90 Days 20% a. $0 b. $50 c. $75 d. $100 e. $200

Answers

Answer 1

Answer:

b. $50

Explanation:

Vittorla's Furniture Bazaar Accounts Receivable

Aging Summary As of June 30, 2015

Customer             Current/1-30 Days/31-60 Days/61-90 Days/>90 Days

Total B&B Café      $750  

Eckhardt Design                                     $1,000

Halifax Sporting                   $500

Walker Studios     $1,500

Late Fee Interest Policy

Age Interest

Current 0%   x ($750 + $1,500) = $0

1-30 Days 0% x $500 = $0

31-60 Days 5% x $1,000 = $50

61-90 Days 10%

>90 Days 20%

total interest charged = $0 + $0 + $50 = $50


Related Questions

Slumber is considering eliminating the pillows product line. If this line is​ eliminated, Slumber will be able to eliminate of total fixed costs. How would this business decision impact operating​ income?

Answers

Complete Question:

The income statement for Slumber Company is divided by its two product​ lines, blankets and​ pillows, as​ follows:

Narrative                         Blanket               Pillow             Total

Revenue                        $620,000         $300,000     $920,000

Variable cost                ($455,000)        ($241,000)    ($696,000)

Contribution                   $165,000          $59,000       $224,000

Fixed cost                       ($74,000)         ($74,000)      ($148,000)

Operating Income           $91,000           ($15,000)       $76,000

Slumber is considering eliminating the pillows product line. If this line is​ eliminated, Slumber will be able to eliminate​ $74,000 of total fixed costs. How would this business decision impact operating​ income?

A. increase of​ $15,000 in operating income

B. increase of​ $133,000 in operating income

C. increase of​ $74,000 in operating income

D. decrease of​ $59,000 in operating income

Answer:

A. increase of​ $15,000 in operating income

Explanation:

We can see that if the we continue both product line then the profit is $76k which is lower than the profit of $91k generated from continuing Blankets product line only. If we abandon the pillow production then the loss that pillow manufacturing is producing will be totally eliminated which is $15k. The reason is that fixed cost is specific fixed cost which means it can be eliminated if the company abandons the production of pillow product line. Hence the operating income will increase by $15,000 ($91k - $76k). Option A is correct here.

Yasmin Co. can further process Product B to produce Product C. Product B is currently selling for $33 per pound and costs $28 per pound to produce. Product C would sell for $58 per pound and would require an additional cost of $25 per pound to produce. What is the differential cost of producing Product C?

Answers

Answer:

Differential cost of producing Product C = $0

Explanation:

A company should process further a product if the additional revenue from the split-off point is greater than than the further processing cost.  

Also note that all cost incurred up to the split-off point (the cost of crushing) are irrelevant to the decision to process further .  

                                                                                                   $

Sales revenue after the split off point (Product C)                    58

Sales revenue at the split-off point  (Product B                         33

Additional sales revenue per unit                                              25

Further processing cost                                                              (25)

Differential cost of Product C                                                        0

Differential cost of producing Product C = $0

Note that the cost incurred up until the split off point was not included because it is Irrelevant to the decision to process further. It has already been incurred , hence it is a sunk cost

Money from an allowance or job is known as

Answers

Answer:

Earnings?

Explanation:

┐( ∵ )┌ because you earned it?

Cabell Products is a division of a major corporation. Last year the division had total sales of $10,400,000, net operating income of $540,800, and average operating assets of $2,392,000. The company's minimum required rate of return is 16%. The division's residual income is closest to:

Answers

Answer:

$158,080

Explanation:

The division's residual income is calculated as;

= Net operating income - ( Average operating assets × Minimum required rate of return)

= $540,800 - ( $2,392,000 × 16% )

= $540,800 - $382,720

= $158,080

Calculate the effective annual interest rate for the following: a. A 3-month T-bill selling at $97,645 with par value $100,000

Answers

Answer:

The effective annual rate is 10%

Explanation:

Future value = Present value * (1+r)^n

(1+r)^n = Future value / Present value

r = (Future value / Present value)^n - 1

Here r is the rate

Substitute the values as below

r = (Future value / Present value)^n - 1

r= ($100,000 / $97,654)^4 - 1

r = 1.10000 - 1

r = 0.10000

r = 10%

Delaney takes out a $500,000 loan to open a new bar. He will repay the loan in 200 monthly installments, beginning 1 month from now. If he pays equal amounts of principal every month, what will be his third payment

Answers

Answer:

the question is incomplete, since you need an APR rate. I looked for similar question and the effective interest rate was 15%:

Delaney will pay $500,000 / 200 = $2,500 in principal every month.

His first payment will be = ($500,000 x 15% x 1/12) + $2,500 = $6,250 + $2,500 = $8,750His second payment will be = ($497,500 x 15% x 1/12) + $2,500 = $6,218.75 + $2,500 = $8,718.75His third payment will be = ($495,000 x 15% x 1/12) + $2,500 = $6,187.50 + $2,500 = $8,687.50

If the price level increases by 0.2 percent for every $100 billion increase in the money supply, by how much might prices rise if the Fed increases total reserves by $80 billion and the reserve requirement is 0.05?

Answers

Answer:

Increase in price level = 3.2%

Explanation:

Given:

Price level increases = 0.2

Reserves = $80 billion

Reserve requirement =0.05?

Computation:

Increase in money = Increase in reserves / Reserve ratio

Increase in money = $80 billion / 0.05

Increase in money = 1,600  

And

Increase in price level = (Increase in money / 100) x 0.2%

Increase in price level = (1,600 / 100) x 0.2%

Increase in price level = 3.2%

A new customer, age 45, has been terminated from his assembly-line job of the past 20 years at an automotive parts supplier. During that time period, he has accumulated $124,000 in the company's 401(k) plan. He wishes to rollover the funds to an IRA account with your brokerage firm. This customer, who is an unsophisticated investor, has the entire 401(k) invested in a growth mutual fund and has no other investments. As the representative for this customer, you should be concerned about:________

Answers

Answer:

communicating effectively with an unsophisticated customer in an understandable manner to assess financial goals and risk tolerance

Explanation:

The new customer who has accumulated $124,000 in his company's 401(k) plan wants to rollover his funds with a brokerage firm.

However he only invested in a growth mutual fund.

This is a scenario that could lead to total loss for the customer if the growth mutual fund fails. A better approach would have been to invest in more than one option.

The first action should be to communicate effectively with the unsophisticated customer in an understandable manner to assess financial goals and risk tolerance.

Based on his Prefered objectives an investment plan can be recommended for him

Besides not being required, why do you think a company would choose to report or not report a gross profit line? Why do you think many service companies in particular do not report a gross profit line?

Answers

Answer:

Gross profit = net sales revenue - cost of goods sold. But what happens when your company doesn't sell any goods, specially if they only sell services and it is impossible to determine the COGS.

This is basically an accounting issue since the IRS defines COGS as:

The cost of products or raw materials, including freight  Storage Direct labor costs (including contributions to pensions or annuity plans) for workers who produce the products Factory overhead the cost of inventory items sold

So if your company doesn't sell any items from inventory, the IRS will not consider that your company incurred in COGS.

Reporting COGS is very useful for deducting business expenses, but it is not mandatory. Also, any expenses deducted as COGS cannot be deducted again as any other type of cost. So it is simply an accounting practice that helps certain industries to report their business expenses more clearly and in an orderly manner. But if it is too complicated to determine your company's COGS, then you can report your expenses in other ways and reduce your problems.

Gross profit is computed by subtracting the cost of goods sold (COGS) from revenue on a company's income statement (sales).  What happens if your company doesn't sell any things, especially if it just sells services, and determining the COGS is impossible.

This is mostly an accounting issue, as COGS is defined by the IRS as:

Storage costs, as well as the cost of products or raw materials.

Workers' direct labor costs (including contributions to pension or annuity plans).

The cost of inventory products sold plus factory overhead.

As a result, if your company does not sell any inventory, the IRS will not consider your company to have incurred COGS.

COGS reporting is beneficial for deducting business expenses, although it is not required. Furthermore, any COGS charges cannot be deductible as any other form of cost. As a result, it is only an accounting method that assists some sectors in reporting their business expenses in a more clear and organized manner.

For more information about gross profit line refer to the link:

https://brainly.com/question/15291292

Your client purchases 100 shares of XYZ common stock at $50 and sells two XYZ Oct 55 calls for a premium of $2 each. This investor's maximum potential loss is

Answers

Answer: Unlimited

Explanation:

The client has 100 shares in XYZ which means that the first call is covered by this stock should the price of the stock increase and the buyer exercises the option. However, the second call is not completely covered by the shares that the client owns.

This is called an uncovered call and in theory, the losses that the client could get is unlimited because the XYZ stock value could rise forever.

Broke Benjamin Co. has a bond outstanding that makes semiannual payments with a coupon rate of 5.5 percent. The bond sells for $955.25 and matures in 19 years. The par value is $1,000. What is the YTM of the bond

Answers

Answer:

5.89%

Explanation:

The computation of the yield to maturity could be find out by determining by applying the RATE formula i.e. to be shown in the attachment

Provided that,  

Present value = $955.25

Future value or Face value = $1,000  

PMT = 1,000 × 5.5% ÷ 2 = $27.50

NPER = 19 years × 2 = 38 years

The formula is shown below:  

= Rate(NPER;PMT;-PV;FV;type)  

The present value come in negative  

So, after applying the above formula , the YTM is

= 2.9473%  × 2

= 5.89%

Tom, Kirk, and Steve are triplets. They all decide to borrow $1,000 today to go on vacation. They will repay their loans, plus all the accrued interest, in one lump sum exactly 1 year from today. Tom borrows his money at 6 percent simple interest. Kirk’s loan is based on 6 percent interest compounded monthly. Steve is charged 6 percent compounded annually. Who pays the most interest? How much more interest does he pay more than his brothers?

Answers

1 dollar or 1 million dollars

Squeaky Clean produces commercial strength cleansing supplies. Two of its main products are window cleanser that uses​ ammonia, and floor cleanser that uses bleach. Information for the most recent period​ follows: Product Names Window Cleaner​ (ammonia) Floor Cleaner​ (bleach) Direct materials information Standard ounces per unit oz. oz. Standard price​ (SP) per ounce ​? Actual quantity​ (AQ) used per unit oz. oz. Actual price​ (AP) paid for material Actual quantity purchased​ (AQP) and used oz. oz. Price variance ​? U Quantity variance U ​? Flexible budget variance ​? F Number of units produced What is the direct material quantity variance for the​ bleach?

Answers

Complete Question:

Squeaky Clean produces commercial strength cleansing supplies. Two of its main products are window cleanser that uses ammonia, and floor cleanser that uses bleach. Information for the most recent period follows:

Product Names                           Window Cleaner     Floor Cleaner

                                                                (ammonia)             (bleach)  

Direct materials information  

Standard ounces per unit                     16  oz.                 24  oz.

Standard price (SP) per ounce                  $ 0.25                    ?  

Actual quantity (AQ) used per unit           20  oz.                22  oz.

Actual price (AP) paid for material            $ 1.75                $ 0.72

Actual quantity purchased (AQP) / used 1,000  oz.       2,800  oz.

Price variance                                               ?                       $ 56  U

Quantity variance                                   $4,900  U           ?  

Flexible budget variance                       ?                       $ 504  F

Number of units produced                    700              400

What is the direct materials flexible budget variance for ammonia?

A.$6,400 favorable

B.$6,400 unfavorable

C.$3,400 unfavorable

D.$3,400 favorable

Answer:

Squeaky Clean

The Direct Materials Flexible Budget Variance for ammonia is:

B. $6,400 unfavorable

Explanation:

1. Data and Calculations:

Actual quantity purchased = 1,000 oz

Actual price = $1.75

Standard price = $0.25

2. Direct Material Price Variance

= Actual Material Purchased (Actual Rate - Standard Rate)

= 1,000 * ($1.75 - $0.25)

= $1,500 (Unfavorable)

3. Direct Materials Quantity Variance is given as $4,900 Unfavorable.

4. Therefore, the Direct Material Flexible Budget Variance will be equal to the Direct Material Price Variance + the Direct Material Quantity Variance

Flexible Budget Variance for Ammonia

= $1,500 (U) + $4,900 (U)

= $6,400 (Unfavorable)

4. A flexible budget changes or flexes with the actual volume or level of activity.  It is not like a static budget that remains static no matter the level of activity.  With a flexible budget, the performance of managers can be judged more accurately because their performances are evaluated based on actual volumes or levels of activity.

Nick and Katelyn paid $1,600 and $2,100 in qualifying expenses for their two daughters, Nicole and Naomi, respectively, to attend the University of Nevada. Nicole is a sophomore and Naomi is a freshman. Nick and Katelyn's AGI is $202,000. What is their allowable American opportunity tax credit?

Answers

Answer: $0

Explanation:

From the question, we are informed that Nick and Katelyn paid $1,600 and $2,100 in qualifying expenses for their two daughters, Nicole and Naomi, respectively, to attend the University of Nevada and that Nicole is a sophomore and Naomi is a freshman.

We are further told that Nick and Katelyn's AGI is $202,000. Based on the above scenario, their allowable American opportunity tax credit will be $0. This is because when AGI is more than $180,000 for such taxpayers, the credit is being phased out.

On September 1, 2003, Time Magazine sold 600 one-year subscriptions for $81 each. The total amount received was credited to Unearned subscriptions revenue. What would be the required adjusting entry at December 31, 2003

Answers

Answer:

Total subscriptions revenue for the period= 4 months (September 1 - December 31)  

= (600 * $81) * 4/12

= $48,600 * 4/12

= $16,200

Hence adjusting entry would be:

Deferred subscriptions revenue a/c Dr $16,200

To Subscriptions revenue Cr $16,200

Occasionally, ________________ may lead to pure monopoly; in other market conditions, they may limit competition ______________________. *

Answers

Answer:

barriers to entry; to a few oligopoly firms.

Explanation:

Occasionally, barriers to entry may lead to pure monopoly; in other market conditions, they may limit competition to a few oligopoly firms.

Monopoly can be defined as a type of market in which there is a single seller of a unique product. This sellers typically do not face any competition from others.

This ultimately implies that, when there are barriers to entry it may result in monopolistic competition among the sellers of goods having no close substitutes. These barriers consist of economies of scale, network externalities, copyright law, trademark, patent, governmental policies etc.

At Pharoah Electronics, it costs $33 per unit ($19 variable and $14 fixed) to make an MP3 player that normally sells for $55. A foreign wholesaler offers to buy 3,750 units at $28 each. Pharoah Electronics will incur special shipping costs of $1 per unit.

Required:
Assuming that Pharoah Electronics has excess operating capacity, indicate the net income (loss) Pharoah Electronics would realize by accepting the special order.

Answers

Answer:

                              Reject Order Accept order     Net Income

                                                                                 Increase (Decrease)

Revenues =                     $0             $105,000             $105,000

                                                  (3750 units x $28)

Costs-Manufacturing =   $0              -$71,250            -$71,250

                                                  (3750 units x $19 (VC) )

Shipping                          $0               -$3,750             -$3,750

                                                   (3750 units x $1)

Net Income                      $0              $30,000            $30,000

Pharoah Electronic would realize the net Income of $30,000 by accepting the special order. Hence, the special order should be accepted.

Teton Trails manufactures backpacks for adventurers. The backpacks come in two types: Daytripper, and Excursion. Teton anticipates the following production volumes:
Daytripper: 2,000 backpacks in July, 2,200 backpacks in August
Excursion: 1,200 backpacks in July, 900 backpacks in August
Teton’s policy is to maintain ending inventories at 5% of what is expected for the next month. What is the budgeted level of production in July for both styles?
A. 2,010 Daytripper backpacks and 1,185 Excursion backpacks.
B. 2,000 Daytripper backpacks and 1,200 Excursion backpacks.
C. 2,010 Daytripper backpacks and 1,185 Excursion backpacks.
D. 1,990 Daytripper backpacks and 1,215 Excursion backpacks.

Answers

Answer:

The production level of Daytripper will be 2010 backpacks and the production level of Excursion will be 1185 backpacks. Thus, option C is the correct answer.

Explanation:

The production volume in July can be calculated by adding the production for July and the closing inventory in July and deducting the opening inventory in July from it.

Production level = Closing Inventory + Production - Opening Inventory

Daytripper = (2200 * 0.05) + 2000 - (2000 * 0.05)

Daytripper = 2010

Excursion = (900 * 0.05) + 1200 - (1200 * 0.05)

Excursion = 1185

You want to buy a new sports car 3 years from now and you want to save $4,200 per year, beginning one year from today. You will deposit your savings in an account that pays 5% annual compounding interest rate. How much will you have at the end of three years

Answers

Answer:

FV= $12,810

Explanation:

Giving the following information:

Annual deposit= $4,200

n= 3

i= 5% annual compounding

To calculate the future value, we need to use the following formula:

FV= {A*[(1+i)^n-1]}/i

A= annual deposit

FV= {4,200*[(1.05^2) - 1]}/0.05

FV= 8,610 + 4,200

FV= $12,810

Sparks Corporation has a cash balance of $9,300 on April 1. The company must maintain a minimum cash balance of $7,500. During April, expected cash receipts are $51,000. Cash disbursements during the month are expected to total $56,500. Ignoring interest payments, during April the company will need to borrow:________
a) $3,800
b) $5,500
c) $3,700
d) $7,500

Answers

Answer:

c) $3,700

Explanation:

Excess balance after minimum cash balance = $9,300 - $7,500 = $1,800

Excess cash disbursement=$56,500 - $51,000 = $5,500

In April the company will need to borrow =$5,500- $1,800 = $3,700

Bill Padley expects to invest $25,000 for 3 years, after which he wants to receive $32,375.00. What rate of interest must Padley earn?

Answers

Answer:

8.99%

Explanation:

The formula to calculate the rate of interest is:

r=(FV/PV)^1/n - 1

r= rate of interest

FV= future value= $32,375

PV= present value= $25,000

n= number of period of time= 3

Now, you can replace the values in the formula:

r=(32,375/25,000)^1/3-1

r=1.295^1/3-1

r=0.0899→8.99%

According to this, the rate of interest that Padley must earn is 8.99%.

A safety capacity is a reserve created for unanticipated events. When is a safety capacity used?
A. During the holidays
B. During preventive maintenance and the holidays.
C. Whenever demand surges, there are material shortages, and equipment failure
D. None of the above.

Answers

Answer:

C. Whenever demand surges, there are material shortages, and equipment failure

Explanation:

The safety capacity is developed for the events that are not predicted. It can be used for various things like - shortage of materials, break down of machinery and equipment, the power supply is not available at the current time.

Therefore in the given case,  option C is chosen as it fits the current situation

Hence, the other options are to be ignored

During January, Ajax Co. incurs 1,850 hours of direct labor at an hourly cost of S11 output is t 100 units of its finished product. Ajax standard labor cost per unitor (2 hours x $11.00). Instructions
Compute the total, price, and quantity labor variances for Ajax Co. for January.

Answers

Answer and Explanation:

The computation is shown below:

For the labor price variance

= Actual Hours × (Actual rate - standard rate)  

= 1,850 × ($11.80 per hour - $11 per hour)  ,

= 1.850 × $0.80 per hour

= $1,480 unfavorable

For labor quantity variance

= Standard Rate × (Actual hours - Standard hours)  

= $11 × (1,850 hours - 2,000 hours)  

= $11 per hour × - 150hours

= $1,650 favorable

Now total would be

= Labor price variance + labor quantity variance

= $1,480 unfavorable + 1,650 favorable

= $170 favorable

Suppose instead that an emissions tax is placed directly on consumers. Under what conditions will producers also bear some of the burden of this tax

Answers

Answer:

Emissions Tax on consumers:

Assuming that the demand for the product under which the emissions tax is placed directly on consumers is elastic, then producers will also bear some of the burden of this tax in lost sales.  Warehouse costs will skyrocket as consumers literally boycott the products and producers are forced to stop further production.  These have far-reaching implications.

Explanation:

By placing the burden on consumers directly, consumers will spend more for the same quantity of goods, if there are no substitutes.  Such tax is usually levied to discourage consumption of certain goods.

Shelby Boat Wash's cost formula for its cleaning equipment and supplies is $2,940 per month plus $35 per boat. For the month of September, the company planned for activity of 73 boats, but the actual level of activity was 29 boats. The actual cleaning equipment and supplies for the month was $4,010. The activity variance for cleaning equipment and supplies in September would be closest to:

Answers

Answer:

$1,540

Explanation:

Calculation for the activity variance for cleaning equipment and supplies in September

First step is to calculate for theFlexible budget

Using this formula

Flexible budget =[Cleaning equipment and supplies +(Amount per boat ×Actual level of activity)

Let plug in the formula

Flexible budget =[$2,940 + ($35 × 29)]

Flexible budget =$2,940+$1,105

Flexible budget =$3,955

Second step is to calculate for the Planning budget using this is formula

Planning budget =[Cleaning equipment and supplies +(Amount per boat ×Planned activity ]

Let plug in the formula

Planning budget= [$2,940 + ($35 × 73)]

Planning budget=$2,940+$2,555

Planning budget=$5,495

Now let calculate for the activity variance

Using this formula

Activity variance=Flexible budget-Planning budget

Let plug in the formula

Activity variance=$3,955-$5,495

Activity variance=$1,540 Favorable

Therefore the Activity variance for cleaning equipment and supplies in September is closest to:$1,540 Favourable reason been that the flexible budget is lesser than the planning budget

Aidan was just hired to work for a federal agency in the procurement department. Aidan shops for the best buys possible and finds a great deal. Aidan returns to the office and informs the supervisor about this discovery. Aidan’s boss tells him to be sure that the Buy American Act is satisfied. What does Aidan find when researching this law?

Answers

Answer:

he found out that unless the price is a certain percentage that is higher than the price of the equivalent foreign product, federal agencies must buy products with at least 50% of the components made in the U.S.A.

Explanation:

How many dollars must you invest now at an APR of 4.6% with monthly compounding to have $8000 in six years? Round your answer to the nearest dollar.

Answers

Answer:

$6,073.853

Explanation:

For computing the amount invested now we need to determine the present value by applying the present value formula i.e. to be shown in the attachment

Provided that

Future value = $8,000

Rate of interest = 4.6% ÷ 12 months  = 0.3833%

NPER = 6 years × 12 months = 72 months

PMT = $0

The formula is shown below:

= -PV(Rate;NPER;PMT;FV;type)

So, after applying the above formula, the present value is $6,073.853

Prepare a statement of cash flows using the indirect method for the year ended June 30, 2019. (Amounts to be deducted should be indicated with a minus sign.) IKIBAN, INC. Statement of Cash Flows (Indirect Method) For Year Ended June 30, 2019 Cash flows from operating activities Adjustments to reconcile net income to net cash provided by operating activities Income statement items not affecting cash Changes in current operating assets and liabilities Cash flows from investing activities Cash flows from financing activities Net increase (decrease) in cash Cash balance at prior year-end Cash balance at current year-end IKIBAN INC. Comparative Balance Sheets June 30, 2019 and 2018 2018 2019 Assets 93,700 $67,000 Cash Accounts receivable, net 99,500 86,800 6,700 74,000 121,000 Inventory Prepaid expenses 10,000 272,000 138,000 Total current assets 286,700 147,000 Equipment Accum. depreciation-Equipment (38,500) (20,500) $395,200 $389,500 Total assets Liabilities and Equity Accounts payable Wages payable Income taxes payable $48,000 $64,500 8,300 5,700 19,600 8,400 Total current liabilities 62,000 92,500 Notes payable (long term) Total liabilities 53,000 115,000 83,000 175,500 Equity Common stock, $5 par value Retained earnings 266,000 183,000 31,000 14,200 Total liabilities and equity $395,200 $389,500 IKIBAN INC Income Statement For Year Ended June 30, 2019 Sales $793,000 434,000 359,000 Cost of goods sold Gross profit Operating expenses Depreciation expense $81,600 Other expenses 90,000 Total operating expenses 171,600 187,400 other gains (losses) Gain on sale of equipment 4,300 Income before taxes 191,700 46,190 Income taxes expense $145,510 Net income Additional Information a. A $30,000 note payable is retired at its $30,000 carrying (book) value in exchange for cash. b. The only changes affecting retained earnings are net income and cash dividends paid. c. New equipment is acquired for $80,600 cash. d. Received cash for the sale of equipment that had cost $71,600, yielding a $4,300 gain e. Prepaid Expenses and Wages Payable relate to Other Expenses on the income statement. f. All purchases and sales of inventory are on credit.

Answers

Answer:

                                      IKIBAN INC.

           Statement of cash flow using indirect method for

                           the year ended June 30, 2019

Particulars                                                                   Amount $

Cash flow from operating activities

Net Income                                                                  145,510

Adjustments to reconcile net income to net

cash provided by operating activities  

Adjustment for non cash effects

Depreciation                                                                 81,600

Gain on sale of equipment                                          -4,300

Change in operating assets & liabilities

Increase in accounts receivable                                 -25,500

Decrease in inventory                                                  34,200

Decrease in prepaid expenses                                    3,300

Decrease in accounts payable                                    -16,500

Decrease in wages payable                                        -11,300

Decrease in income taxes payable                             -2,700  

Net cash flow from operating activities (A)              204,310

Cash Flow from Investing activities

New equipment purchased                                        -80,600

Equipment sold                                                             12,300

Net cash Flow from Investing activities (B)        -68,300

Cash Flow from Financing activities  

Cash dividends paid                                                   -162,310

($31,000 + $145,510 - $14,200)

Common stock issued                                                  83,000

Notes payable paid                                                     -30,000

Net cash Flow from Financing activities (C)            -109,310

Net Change in cash = A+B+C                                   $26,700

($204,310 - $68,300 - $109,310)

Beginning cash balance                                          $67,000

Closing cash balance                                               $93,700

Which of the following would not be classified as a material particiapant in an activity?
A. Short-term capital gains.
B. Charitable contributions.
C. MACRS depreciation expense.
D. Guaranteed payments.

Answers

Answer:

C. MACRS depreciation expense.

Explanation:

Material participation in an income-producing activity. That is, an activity that is regular, continuous, and substantial leading to income-producing actions, in which the taxpayer materially participates is an active income or loss.

An investor buys a call at a price of $6.30 with an exercise price of $58. At what stock price will the investor break even on the purchase of the call?

Answers

Answer:

Break even price = $64.3

Explanation:

To get the break even price, we simply add up the call price with the exercise price

Call price = $6.3

Exercise price = $58

Break even price = $6.3 + $58 = $64.3

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