When the accounts of Sunland Inc. are examined, the adjusting data listed below are available on December 31, the end of the annual period.
1. Interest has accrued on a $28,800, 6% note payable, issued on May 1.
2. On September 1, Rent Revenue was credited for $7,800, representing revenue from a subrental for a 6-month period beginning on that date.
3. Purchase of supplies for $2,110 during the year was recorded in the Supplies Expense account. On December 31, supplies of $540 are on hand.
Prepare the adjusting entry for each item. (Credit account titles are automatically indented when the amount is entered. Do not indent manually.) No. Account Titles and Explanation Debit Credit 2. 3.
Prepare the reversing entry for each item where appropriate. (Credit account titles are automatically indented when the amount is entered. Do not indent manually.) No. Account Titles and Explanation Debit Credit

Answers

Answer 1

Answer:

Sunland Inc.

Adjusting Journal Entries:

Account Titles and Explanation     Debit      Credit

Interest Expense                            $1,152

Interest Payable                                          $1,152

To record accrued interest for 8 months.

Rent Revenue                               $2,600

Deferred Revenue                                       $2,600

To record deferred rent revenue for 2 months.

Supplies Expense                         $1,570

Supplies                                                       $1,570

To record supplies expense for the period.

Explanation:

a) Data and Calculations:

1. Interest Expense $1,152 Interest Payable $1,152 ( $28,800 * 6% * 8/12)

2. Rent Revenue $2,600 Deferred Revenue $2,600 ($7,800 * 2/6)

3. Supplies Expense $1,570 Supplies $1,570 ($2,110 - $540)

b) The above adjusting journal entries are made in order to reverse the earlier entries made.  The purpose is to bring the accounts in line with the accrual concept and the matching principle of generally accepted accounting principles.  These require that expenses and revenues for the period are matched and recognized whether or not cash is exchanged.


Related Questions

Suppose that the U.S. government decides to charge wine consumers a tax. Before the tax, 35 billion bottles of wine were sold every year at a price of $7 per bottle. After the tax, 29 billion bottles of wine are sold every year; consumers pay $8 per bottle (including the tax), and producers receive $4 per bottle. The amount of the tax on a bottle of wine is $1 per bottle. Of this amount, the burden that falls on consumers is $ per bottle, and the burden that falls on producers is $ per bottle. True or False: The effect of the tax on the quantity sold would have been smaller if the tax had been levied on producers.

Answers

Answer:

1. The amount of tax on a bottle of wine is $4.

2. The tax burden on consumers is $1.

3. The tax burden on producers is $3.

4. The effect on the tax on the quantity sold would have been smaller if the tax had been levied on producers.

False.

Explanation:

a) Data and Calculations:

Before the tax, the number of bottles of wine sold every year at $7 per bottle = 35 billion bottles

After the tax, the number of bottles of wine sold every year at $8 per bottle = 29 billion bottles

Therefore, there is a reduction of 6 billion bottles as a result of the increased price of $1 per bottle (from $7 to $8).

The price received by producers = $4 per bottle

Therefore, there is a total tax of $4 ($8 - $4)

Consumers bear $1 ($8 - $7)

Producers bear $3 ($7 - $4)

The effect of the tax would have still increased the price to $8 or more.  Thus, if the tax had been levied on producers, the quantity of bottles sold would have reduced drastically.

Canliss Mining Company borrowed money from a local bank. The note the company signed requires five annual installment payments of $11,000 beginning one year from today. The interest rate on the note is 6%.(FV of $1, PV of $1, FVA of $1, PVA of $1, FVAD of $1 and PVAD of $1) (Use appropriate factor(s) from the tables provided.) What amount did Canliss borrow

Answers

Answer:

$46,336

Explanation:

The amount Canliss borrowed can be determined by calculating the present value of the instalment payments

Present value is the sum of discounted cash flows

Present value can be calculated using a financial calculator

Cash flow each year from year 1 to 5 = $11,000

I = 6%

PV = $46,336

To find the PV using a financial calculator:

1. Input the cash flow values by pressing the CF button. After inputting the value, press enter and the arrow facing a downward direction.

2. after inputting all the cash flows, press the NPV button, input the value for I, press enter and the arrow facing a downward direction.  

3. Press compute  

Suppose recent regulatory reforms relating to credit rating agencies are perceived to improve the reliability and accuracy of credit ratings of corporate bonds. Imagine further that you manage a corporation interested in issuing new bonds, in addition to past issues by the firm that already trade in the market. Identify one way in which your firm might lose and one way in which it might gain from these regulatory reforms. Explain.

Answers

Answer:

If the new reforms bring increase confidence of the investors then the company will have to incur lower borrowing costs as the investor will be available and vice versa.

Explanation:

Suppose that previously our company's credit rating was overrated. Due to recent regulatory reforms, my company achieved a lower credit rating and hence the investor confidence in our company dropped significantly. Now the investor is not interested to invest in my company and to urge them to invest in the company, they will be offered higher interest. If the reforms are going to impact our credit rating adversely then the borrowing cost will increase and vice versa.

Furthermore, Core Principle 3 says that the decsion making of the investor is based on the information that is readily available to him. This means if the reforms increase the access of the borrower through improved credit rating then it will be favourable for the company in terms of lower borrowing costs. If the reforms decrease the access of the borrower through depreciating credit rating then it will adversely affect the company in terms of lower borrowing costs and lower investment access.

Edward and Tony are fraternity brothers. Edward has a dinner party to celebrate getting a new job. Tony helps Edward out with the dinner party, coming 3 hours before, helping with cooking, buying the ingredients for the dinner, and party set up, and staying after, to help with clean up after. The next day, Edward promises Tony that Edward will pay Tony $100 because of all the help Tony provided the day before at the dinner party. Is Edward's promise enforceable? Why or why not?

Answers

Answer:

Edward's promise is not enforceable.  Tony had already performed the act.  He did not perform based on Edward's promise.  He performed because of their fraternal brotherhood.

Explanation:

This situation looks like a unilateral contract whereby Edward makes a promise to Tony to pay him $100.  However, we observe that Tony did not perform his actions in consideration of this reward.  He performed because they were fraternity brothers.  Therefore, Tony cannot enforce Edward's promise in any court.  It is only left for Edward to fulfill his promise as a gentleman, not because he is legally obliged to.

Assume that the CBL is not marketable at split-off but must be planed and sized at a cost of $300,000 per production run. During this process, 10,000 units are unavoidably lost and have no value. The remaining units of CBL are salable at $14 per unit. The RBL, although salable immediately at the split-off point, is coated with a tarlike preservative that costs $200,000 per production run. The RBL is then sold for $12 each. Using the net realizable value basis, how much of the completion costs should be assigned to each unit of CBL

Answers

Question

Northwest Building Products (NBP) manufactures two lumber products from a joint milling process: residential building lumber (RBL) and commercial building lumber (CBL). A standard production run incurs joint costs of $350,000 and results in 100,000 units of RBL and 90,000 units of CBL. Each RBL sells for $13 per unit and each CBL sells for $13 per unit.

Assume that the CBL is not marketable at split-off but must be planed and sized at a cost of $300,000 per production run. During this process, 10,000 units are unavoidably lost and have no value. The remaining units of CBL are salable at $14 per unit. The RBL, although salable immediately at the split-off point, is coated with a tarlike preservative that costs $200,000 per production run. The RBL is then sold for $12 each. Using the net realizable value basis, how much of the completion costs should be assigned to each unit of CBL

 

Answer:

Completion cost per unit of CBL=$5.82

Explanation:

Joint cost is the total cost incurred from the start of start of production process up until the split off point where two or more products result from the same process. The joint products in this case are CBL and RBL

The completion cost of CBL is the sum of the apportioned joint cost at the split-off point plus the further processing cost

Completion cost = apportioned joint cost + further processing cost

Joint cost can be apportioned using the net realizable value as follows

Total net realizable value at the split of point for the two product=

RBL =$13 × 100,000=1,300,000

CBL =$13 × 90,000=1,170,000

Total                         2,470,000

Apportioned joint cost to CBL = sales value of CBL/Total sales of product× joint cost

= (1,170,000/2,470,000)*$350,000=   165,789.47  

Completion cost =  165,789.47   +  300,000 =  $465,789.47

Completion cost per unit of CBL =  Completion cost/Expected unit

                                                       =$465,789.47/(90,000-10,000) units

                                                       =$5.82

Note that the expected units is that available for sale after normal loss as be accounted for. So, we deduct the loss units

Completion cost per unit of CBL=$5.82

Suppose the price of gasoline increases and that sport utility vehicles get poor gas mileage compared to other available cars. One would expect: Select one: a. the demand for gasoline to decrease. b. the demand for sport utility vehicles to decrease. c. the demand for sport utility vehicles to increase. d. the quantity of sport utility vehicles demanded to decrease.

Answers

Answer:

b

Explanation:

If the sport utility vehicle has a bad mileage, it means that it burns fuel quickly, so you would have to buy gasoline more frequently.

sport utility vehicle is a complement for gasoline

Complementary goods are goods that are consumed together

If the price of gasoline increases, it would become more expensive to maintain sport utility vehicle. As a result, the demand for sport utility vehicle would decrease. this would shift the demand curve for sport utility vehicle inward.

A increase in the price of gasoline would result in a decrease in the quantity demanded of gasoline and not a reduction in demand.

Riverbed Corporation has the following accounts included in its December 31, 2020, trial balance: Accounts Receivable $111,900, Inventory $295,000, Allowance for Doubtful Accounts $9,080, Patents $80,900, Prepaid Insurance $9,790, Accounts Payable $79,100, and Cash $32,000. Prepare the current assets section of the balance sheet. (List Current Assets in order of liquidity.)

Answers

Answer:

$439,610

Explanation:

Preparation for the current assets section of the balance sheet

Current assets

Cash $32,000

Accounts Receivable$111,900

Allowance for Doubtful Accounts($9,080)$102,820

($111,900-$9,080)

Inventory $295,000

Prepaid Insurance $9,790

Total current assets $439,610

($32,000+$102,820+$295,000+$9,790)

Therefore the current assets section of the balance sheet is $439,610

Capital assets used by an enterprise fund should be accounted for in the:_________.
a. Business-type activities journal but no depreciation on the capital assets should be recorded.
b. Enterprise fund and depreciation on the capital assets should be recorded
c. Governmental activities journal and depreciation on the capital assets should be recorded
d. Enterprise fund but no depreciation on the capital assets should be recorded

Answers

Answer:

b. Enterprise fund and depreciation on the capital assets should be recorded

Explanation:

The capital assets used by the enterprise fund should be included in the enterprise fund and the depreciation on the capital assets should be recorded.Depreciation on capital assets should be recorded based on the useful life of the asset appraisal.so correct answer b. Enterprise fund and depreciation on the capital assets should be recorded

Celestin Manufacturing Company incurred $22,000 of depreciation on its manufacturing equipment during its first year of operation. During this year the company made 11,000 units of product and sold 3,700 units of product. Based on this information alone the company would show Multiple Choice $22,000 of depreciation expense on its income statement. $7,400 of cost of goods sold expense on its income statement. $22,000 of inventory on its balance sheet. $7,400 of inventory on its balance sheet.

Answers

Answer:

$7400 of cost of goods sold expense on its income statement.

Explanation:

Calculation to determine the cost of goods sold

Cost of goods sold expense=($22000 / 11000 units)x 3,700 units sold

Cost of goods sold expense= $2 per unit x 3,700 units sold

Cost of goods sold expense=$7400

Therefore Based on this information alone the company would show: $7400 of cost of goods sold expense on its income statement.

When crafting a business message with strong reasoning, it is important to back claims with Multiple choice question. broad generalizations. your own beliefs.. supporting facts. colorful diagrams.

Answers

Answer:

supporting facts

Explanation:

A business message with strong reasoning has as main objectives to convince a consumer to close a deal or an employee to perform certain tasks for example, the objective is always to support an idea and positively impact and convince the public of something.

Therefore, the most suitable option for a business message with strong reasoning is to use supporting facts, as the recipient of the message will feel much more transparency and security when believing in your message if it is supported by concrete facts that support it, and this can be a strong argument to strengthen and reaffirm your idea so that it is more convincing and supported.

Alpaca Corporation had revenues of $200,000 in its first year of operations. They have not collected on $20,000 of their sales, and still owe $25,000 on $70,000 of merchandise they purchased. The company had no inventory on hand at the end of the year. The company paid $15,000 in salaries. Owners invested $20,000 in the business and $20,000 was borrowed on a five-year note. The company paid $2,000 in interest that was the amount owed for the year, and paid $6,000 for a two-year insurance policy on the first day of business. Alpaca has an effective income tax rate of 40%.
Compute the cash balance at the end of the first year for Alpaca Corporation.

Answers

Answer:

Closing balance $110000

Explanation:

The computation of the cash balance at the end of the first year is shown below:

Funds raised from owners $20000

Less: Funds borrowed $20,000

Collection from debtors $180,000 ($200,000 - $20,000 )

Less: Payment for merchandise $45000

Salaries paid $15000

Interest paid $2000

Insurance policy paid $6000

Income tax  at 40% $42000

Closing balance $110000

Working note:

Calculation of tax paid

Sales 200000

Less: purchases 75000

salary 15000

interest 2000

insurance(50% of 6000) 3000

Income 105000

Tax at 40% 42000

define hedge fund economics.​

Answers

Answer:

Hedge fund are financial partnerships that use pooled funds and employ different strategies to earn active returns for thier investors.. Hedge fund include long-short equity, market neutral, volatility arbitrage and merger arbitrage. They are generally only accessible to accredited investors

you recently increased you're spending on marketing by 10%. you now spend 5500 per month. revenue increase by 1000 per month and you're gross margin percentage is 70%. All other expenses stayed consant. Did the increase pay off?

Answers

Answer:

Answer is yes

Explanation:

Jan is a music teacher at an elementary school. She writes a play for her students to perform.
The next year, she learns that another elementary school copied and is performing the same
play. Jan never registered or published the play. Which of the following is true?
O A. Jan can sue for copyright infringement.
B
None of the above
O c.
Jan can sue for an injunction to stop the other school from performing her play
OD
Jan can't do anything since she didn't publish the play
O E.
Jan can't do anything since she didn't register her copyright

Answers

Answer:

E.

Explanation:

E. because if she report it people will say she listen to the play and copied it to make it look like her's.

Your broker is selling you an investment scheme in which you will receive $5,000 four years from now, $6,000 five years from now and $7,000 six years from now. The broker is asking you to pay $15,000 for this investment scheme. Your required rate of return is 12%. If you were to pay $15,000 for this scheme, what is the annual rate of return you would earn

Answers

Answer:

IRR = 3.64%

Explanation:

using a financial calculator or excel spreadsheet we can determine the IRR of this investment:

year 0 = -$15,000

year 1 = $0

year 2 = $0

year 3 = $0

year 4 = $5,000

year 5 = $6,000

year 6 = $7,000

IRR = 3.64%

Since your required rate of return is 12%, you should pay a maximum of  $10,128.57

Keyser Corporation, which has only one product, has provided the following data concerning its most recent month of operations: Selling price $133 Units in beginning inventory 950 Units produced 8,850 Units sold 8,950 Units in ending inventory 850 Variable costs per unit: Direct materials $ 29 Direct labor $ 46 Variable manufacturing overhead $ 10 Variable selling and administrative expense $ 20 Fixed costs: Fixed manufacturing overhead $ 70,800 Fixed selling and administrative expense $164,200 The company produces the same number of units every month, although the sales in units vary from month to month. The company's variable costs per unit and total fixed costs have been constant from month to month. What is the net operating income for the month under absorption costing

Answers

Answer:

$93

Explanation:

Product cost under absorption costing = all manufacturing overheads

                                                                 = $93

This is the Cost per unit manufactured

economics is the study of a society's financial institutions. true or false​

Answers

Answer:

False

Explanation:

Economics is the study of a society's financial institutions. This statement is False.

What is Economics?

Economics is a social science that examines how products and services are produced, distributed, and consumed as well as the decisions that people, corporations, governments, and nations make when allocating resources.

While macroeconomics focuses on the behavior of the economy as a whole on an aggregate level, microeconomics focuses on the decisions made by individuals and enterprises.

Hesiod, a Greek farmer, and poet who lived in the eighth century B.C. is one of the oldest economists known to have written about the necessity for efficient allocation of labor, resources, and time to combat scarcity. The first modern Western economic ideas emerged with the publication of Adam Smith's book An Inquiry Into the Nature and Causes of the Wealth of Nations in 1776.

To learn more about Economics follow the link.

https://brainly.com/question/7138202

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Sunland, Inc. had pre-tax accounting income of $2100000 and a tax
rate of 40% in 2018, its first year of operations. During 2018 the company had the following transactions:

Received rent from Jane, Co. for 2019 $90000
Municipal bond income $114000
Depreciation for tax purposes in excess of book depreciation $54000
Installment sales profit to be taxed in 2019 $156000
At the end of 2018, which of the following deferred tax accounts and balances exist at December 31, 2018?
a. Deferred tax asset $57600
b. Deferred tax asset $36000
c. Deferred tax liability $57600
d. Deferred tax liability $36000

Answers

Answer:

b. Deferred tax asset $36000

Explanation:

The computation of the deferred tax is shown below:

= Rent received from Jane for the year 2019 × tax rate in 2018

= $90,000 × 40%

= $36,000

Here the rent received on 2019 but the tax should be paid on 2018 so this represent the deferred tax asset

Therefore the option b is correct

Direct materials $10 Direct labor $6 Variable manufacturing overhead $4 Fixed manufacturing overhead per year $220,000 Selling and administrative expenses: Variable selling and administrative expense per unit sold $6 Fixed selling and administrative expense per year $61,000 Year 1 Year 2 Units in beginning inventory 0 1,000 Units produced during the year 11,000 10,000 Units sold during the year 10,000 7,000 Units in ending inventory 1,000 4,000 The net operating income (loss) under variable costing in Year 1 is closest to:

Answers

Answer:

Results are below.

Explanation:

I will assume a selling price per unit of $60.

First, we need to calculate the total unitary variable cost:

Total unitary variable cost= direct material + direct labor + varaiboe overhead + variable selling and administrative expense

Total unitary variable cost= 10 + 6 + 4 + 6

Total unitary variable cost= $26

Now, we can structure the income statement:

Sales= 10,000*60= 600,000

Total variable cost= 10,000*26= ( 260,000)

Contribution margin= 340,000

Fixed manufacturing overhead per year= (220,000)

Fixed selling and administrative expense per year= (61,000)

Net operating income= 59,000

Predetermined Overhead Rate, Application of Overhead to Jobs, Job Cost
On April 1, Sangvikar Company had the following balances in its inventory accounts:
Materials Inventory $12,750
Work-in-Process Inventory 21,060
Finished Goods Inventory 8,500
Work-in-process inventory is made up of three jobs with the following costs:
Job 114 Job 115 Job 116
Direct materials $2,384 $2,603 $3,085
Direct labor 1,800 1,420 4,420
Applied overhead 1,260 994 3,094
During April, Sangvikar experienced the transactions listed below.
Materials purchased on account, $28,920.
Materials requisitioned: Job 114, $16,800; Job 115, $12,460; and Job 116, $5,410.
Job tickets were collected and summarized: Job 114, 170 hours at $11 per hour; Job 115, 200 hours at $14 per hour; and Job 116, 100 hours at $19 per hour.
Overhead is applied on the basis of direct labor cost.
Actual overhead was $4,535.
Job 115 was completed and transferred to the finished goods warehouse.
Job 115 was shipped, and the customer was billed for 125 percent of the cost.
Required:
1. Calculate the predetermined overhead rate based on direct labor cost.
% of direct labor cost
2. Calculate the ending balance for each job as of April 30. When required, round your answers to the nearest dollar. Use your rounded answers in subsequent computations, if necessary.
Ending Balance
Job 114 $
Job 115 $
Job 116 $
3. Calculate the ending balance of Work in Process as of April 30. When required, round your answer to the nearest dollar.
$
4. Calculate the cost of goods sold for April. When required, round your answer to the nearest dollar.
$
5. Assuming that Sangvikar prices its jobs at cost plus -25 percent, calculate the price of the one job that was sold during April. Round to the nearest dollar.
$

Answers

Answer:

See below

Explanation:

1. Predetermined overhead rates

= Applied overhead / Direct labor

Job 114

Applied overhead / direct labor

= $1,260/1,800

= 70%

Job 115

Applied overhead / direct labor

= $994/1,420

= 70%

Job 116

Applied overhead / direct labor

= $3,094/4,420

= 70%

2 and 3 Ending balance of each job and work in process as of April 30th.

Job 114. Job116

Opening. $2,384. $3,085

Materials

Purchases $16,800. $5,410

Direct labor

($1,800+$1,800) $3,600. $5,740

Actual $2,520 $4,018

Overhead

at 59.36%

Balance $25,304. $18,253

• Note

The whole of job 115 has been sold out.

• Actual overhead = Actual overhead / direct labor

= $4,535/7,640

= 59.36%

4 Cost of goods sold in April

Job 115

Opening materials. $2,603

Purchases. $12,460

Direct labor

($1,420 + $3,080). $4,500

Actual overhead. $3,150

at 59.36%

Cost of goods sold $22,713

5. Selling price of job

Cost of job 115 = $22,713

Selling price = 1.25% × $22,713 = $28,391

Farris Corporation, which has only one product, has provided the following data concerning its most recent month of operations: Selling price $100 Units in beginning inventory 0 Units produced 8,800 Units sold 8,400 Units in ending inventory 400 Variable costs per unit: Direct materials $ 15 Direct labor $ 57 Variable manufacturing overhead $ 3 Variable selling and administrative expense $ 7 Fixed costs: Fixed manufacturing overhead $132,000 Fixed selling and administrative expense $ 8,500 What is the net operating income (loss) for the month under variable costing

Answers

Answer:

$10,700

Explanation:

The unit product cost = $15 + $57 + $3 = $75

Sale revenue = $100 × 8,400 = $840,000

Less :Variable cost

Variable cost of goods sold = 8,400 × $75 = $630,000

Variable selling and administrative = 8,400 × $7 = $58,800

Contribution margin = $151,200

Fixed manufacturing overhead = $132,000

Fixed selling and administrative expenses = $8,500

Net operating income = $10,700

express 75 kobo as a decimal of 1 naira 50 kobo​

Answers

0.05 i think because (15 kobo / 300 kobo) = 0.05

CAN SOMEONE PLEASE ACTUALLY HELP AND NOT USE THIS JUST FOR POINTS. I REALLY NEED THE HELP.

What are ?

Business Description

Marketing Strategies

Competitive Analysis

Marketing Plan

Operations and Management Plan

Financial Plan

Answers

The business description is basically describing what the business is for like what is the purpose of the business or what the business is doing.

Marketing strategies is basically the methods used by a business to promote their products such as public relations advertisement etc.

The marketing plan is basically a strategy that is set by the business to attract customers.

Operations and management plan is basically listing the organizational structure in the business and the activity those individuals will carry out.

The financial plan of a business is basically a financial strategy to determine how much money/monetary capital is required for the daily operations of the business.

Exercise 6-11A Record transactions using a perpetual system (LO6-5) DS Unlimited has the following transactions during August. August 6 Purchases 60 handheld game devices on account from GameGirl, Inc., for $150 each, terms 3/10, n/60. August 7 Pays $350 to Sure Shipping for freight charges associated with the August 6 purchase. August 10 Returns to GamerGirl four game devices that were defective. August 14 Pays the full amount due to GameGirl. August 23 Sells 40 game devices purchased on August 6 for $170 each to customers on account. The total cost of the 40 game devices sold is $6,070.00.

Answers

Answer and Explanation:

The journal entries are shown below:

On Aug 6

Inventory (60 × $150) $9,000

       To Accounts Payable $9,000

(being inventory purchased on account is recorded)

On Aug 7

Inventory Dr $350

           To Cash $350

(Being freight charges paid in cash)

On Aug 10

Accounts Payable $600 (4 × $150)  

        To Inventory $600

(Being returned inventory is recorded)

On Aug 14

Accounts Payable  ($9,000 - $600) $8,400

         To Inventory  ($8,400 × 3%) $252

         To Cash $8,148

(Being cash paid is recorded)

On Aug 23

Accounts Receivable ($170 × 40) $6,800

       To Sales revenue $6,800

(Being sales is recorded)

Cost of goods sold $6,070

    To Inventory $6,070

(Being cost is recorded)

The following transactions were completed by the company. The company completed consulting work for a client and immediately collected $6,700 cash earned. The company completed commission work for a client and sent a bill for $5,200 to be received within 30 days. The company paid an assistant $2,000 cash as wages for the period. The company collected $2,600 cash as a partial payment for the amount owed by the client in transaction b. The company paid $940 cash for this period's cleaning services. Required: Enter the impact of each transaction on individual items of the accounting equation. (Enter decreases to account balances with a minus sign.)

Answers

Answer:

The impact of each transaction on individual items of the accounting equation is as follows:

1. Cash $6,700 Consulting Revenue $6,700:

Assets (Cash +$6,700) = Liabilities + Equity (Retained Earnings $6,700)

2. Accounts Receivable $5,200 Commission Revenue $5,200:

Assets (Accounts Receivable +$5,200) = Liabilities + Equity (Retained Earnings $5,200)

3. Wages Expense $2,000 Cash $2,000:

Assets (Cash -$2,000) = Liabilities + Equity (Retained Earnings -$2,000)

4. Cash $2,600 Accounts Receivable $2,600:

Assets (Cash +$2,600 Accounts Receivable -$2,600) = Liabilities + Equity

5. Cleaning Expense $940 Cash $940:

Assets (Cash -$940) = Liabilities + Equity (Retained Earnings -$940)

Explanation:

a) Data and Calculations:

Accounts affected by each transaction:

1. Cash $6,700 Consulting Revenue $6,700

2. Accounts Receivable $5,200 Commission Revenue $5,200

3. Wages Expense $2,000 Cash $2,000

4. Cash $2,600 Accounts Receivable $2,600

5. Cleaning Expense $940 Cash $940

b) The accounting equation is Assets = Liabilities + Equity.  It is the basis of accounting, debit and credit sides of accounts or the double-entry system of accounting.  It is always in balance with each business transaction when they are properly recorded in the journals and correctly  posted to the general ledger.

N Force, a U.S. car manufacturing company, has expanded its business operations to China. Unlike their U.S. colleagues, many Chinese employees are reluctant to address senior colleagues by their first names because Chinese culture emphasizes respect for elders. To create an organizational culture that is common for all its employees, management at N Force headquarters has decided to assign titles to the senior staff. Which of the following methods would be best suited in China's top-down hierarchical culture to spread the message of the new organizational culture?
a. Assigning a team of junior staff to conduct a presentation on a list of code names for senior employees
b. Requesting employees to spread the message to peers
c. Requesting leaders to impart the message to employees
d. Creating a video starring junior staff to create awareness about the new organizational culture

Answers

Answer:

c. Requesting leaders to impart the message to employees

Explanation:

As the culture of an organization that suits to china in terms of elders here the best way to pass the message i.e. from the leaders to the employees

The option c would represent the same and considered to be best suited in China with respect to the top-down hierarchical culture so that the message could be spreaded

The management of Lanzilotta Corporation is considering a project that would require an investment of $263,000 and would last for 8 years. The annual net operating income from the project would be $99,000, which includes depreciation of $31,000. The scrap value of the project's assets at the end of the project would be $15,000. The cash inflows occur evenly throughout the year. The payback period of the project is closest

Answers

Answer: 2 years

Explanation:

Firstly, we need to calculate the annual cash inflow which will be:

= Net Operating Income + Depreciation

= $99,000 + 31,000

= $130,000

Payback period = Initial Investment / Annual cash inflow

= $263,000 / 130,000

= 2.02Years

= 2 years approximately

The payback period is 2 years.

On December 31, 2020, Oriole Company sold for $153000 an old machine having an original cost of $266000 and a book value of $113000. The terms of the sale were as follows: $40000 down payment $56500 payable on December 31 each of the next two years The agreement of sale made no mention of interest; however, 7% would be a fair rate for this type of transaction. What should be the amount of the notes receivable net of the unamortized discount on December 31, 2020 rounded to the nearest dollar? (The present value of an ordinary annuity of 1 at 7% for 2 years is 1.80802.)

Answers

Answer:

$102,153.13

Explanation:

Amount payable on December 31 each of the next two years = $56,500

The PV of ordinary annuity of ($1,7%,2 years) is 1.80802

The amount of the notes receivable net of the unamortized discount = Amount Payable * PV($1, 7%, 2)

= $56,500 * 1.80802

= $102,153.13

So, the amount of the notes receivable net of the unamortized discount on December 31, 2020 will be $102,153.13.

Martinez Corporation engaged in the following cash transactions during 2017
Sale of land and building $191,000
Purchase of treasury stock 40,000
Purchase of land 37,000
Payment of cash dividend 95,000
Purchase of equipment 53,000
Issuance of common stock 147,000
Retirement of bonds 100,000
Compute the net cash provided (used) by investing activities

Answers

Answer:

$101,000

Explanation:

Computation of the net cash provided by investing activities

Sale of land and building

$191,000

Purchase of land

($37,000)

Purchase of equipment

($53,000)

Net cash flow from investing activities

$101,000

Categorize each of the following items as an S-strength, W-weakness, O-opportunity, or T-threat. " WALMART SWOT ANALYSIS"
Established Name Brand
Low Prices-Low Cost Leadership
Unfair Employment Practices
Pressures Suppliers on Cost
Recession
Other big box retailers-Target
Small Towns
International Markets
Products Made in China
Product Safety
Large Purchases –Buy in Bulk
Internet Retailing
Customer Base
No Urban Locations
Health Care for Employees
Global Presence
Price Competition
Product Quality
Customer service
Distribution/Logistics System
One Stop Shop
In 15 Countries—not in Europe except for United Kingdom
Sam’s Club
Minimum Wage Laws
Rising Labor Costs in China
Healthcare Costs
12% Lower Grocery Prices
Litigation by employees
Target Superior Merchandising Capability
Community Resistance
Home Delivery of Goods
Growth of Aldi Food Chain-Europe/North America
Poor Working Conditions
Dollar stores
Online Retailers

Answers

Answer:

Established Name Brand - S - Brings in more customers

Low Prices(Low Cost Leadership ) - S - Retaining customers

Unfair Employment Practices - T - Negatively affects the brand image

Pressures Suppliers on Cost - S - Have bargaining power on suppliers

Recession - T - Can bring down customer spending

Other big box retailers(Target) - T - Competition

Small Towns - O - Not many players

International Markets - O  - Growth prospects

Products Made in China - O - Lower prices

Product Safety - S - Retaining customers

Large Purchases (Buy in Bulk) - S - Cost savings

Internet Retailing - O - New growth opportunity

Customer Base - S - Large customer base

No Urban Locations - O - Opportunity to expand

Health Care for Employees - S - Employee satisfaction

Global Presence - S - Large customer base

Price Competition - O - Best in industry

Product Quality  - Retaining customers

Customer service- S - Retaining customers

Distribution/Logistics System - S - Lower costs

One Stop Shop  - S - Retaining customers

In 15 Countries—not in Europe except for United Kingdom  - Opportunity to grow in Europe

Sam’s Club - O - Customer loyalty

Minimum Wage Laws - T - Higher costs

Rising Labor Costs in China - T - Higher costs

Healthcare Costs - T - Higher costs

12% Lower Grocery Prices - S - Cost leadership

Litigation by employees - T - Negatively affects the brand image

Target Superior Merchandising Capability - O - Competition

Community Resistance - T - Negatively affects the brand image

Home Delivery of Goods - O - Growth prospects

Growth of Aldi Food Chain-Europe/North America - T - Competition

Poor Working Conditions - T - Negatively affects the brand image

Dollar stores - T - Competition

Online Retailers  - T - Competition

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