Geoffrey, Suzanne, Jay, and Emma are college roommates. They're trying to decide where the four of them should go for spring break: Las Vegas or Vail. If they order the tickets by 10:00 PM on February 1, the cost will be just $500 per person. If they miss that deadline, the cost rises to $1,200 per person.
The following table shows the benefit (in dollar terms) that each roommate would get from the two trips.
Roommate Benefit from Las Vegas Benefit from Vail
Geoffrey $600 $1,300
Suzanne $850 $850
Jay $900 $700
Emma $1,100 $650
The roommates tend to put off making decisions. So, when February 1 rolls around and they still haven't made a decision, they schedule a vote for 9:00 PM that night. In case of a tie, they will flip a coin between the two vacation destinations.
The roommates will get the most total benefit if they choose to go to .
Given the individual benefits each roommate receives from the two trips, which trip will each roommate vote for? Fill in the table with each roommate's preferred location, assuming that a given roommate will abstain if he or she has no preference.
Roommate Vote
Emma
Jay
Suzanne
Geoffrey
Under majority rule, the roommates will vote to go to . Therefore, majority rule leads to an economically outcome.
Suppose Emma misses the vote, leaving Geoffrey, Suzanne, and Jay to figure out where they're going to go.
Geoffrey and Jay argue for their preferred destinations, but Suzanne offers to vote with Geoffrey if Geoffrey will vote on her side in an upcoming class election. This is an example of:________.

Answers

Answer 1

Answer: Please refer to explanation

Explanation:

1. The roommates will get the most total benefit if they choose to go to ________.

To answer this, you add the total benefit they could all get from going to either Las Vegas or Vail.

Las Vegas

= 600 + 850+ 900 + 1,100

= $3,450

Vail

= 1,300 + 850+ 700 + 650

= $3,500

The room mates in total will get a higher benefit if they choose to go to Vail.

2. Which location will each pick based on their benefits.

Emma gets a higher benefit if they go to Las Vegas so they will pick that.

Jay gets a higher benefit if they go to Las Vegas as well so they will pick that.

Suzanne will abstain as both places give them the same benefit.

Geoffrey gets a higher benefit if they go to Vail so they will pick that.

3. Under majority rule, the roommates will vote to go to ________ .

They will vote to go to Las Vegas because Emma and Jay will vote for it, Suzanne will abstain and Geoffrey will vote for Vail meaning 2 votes out of 3 for Las Vegas.

4. Therefore, majority rule leads to an economically _______ outcome.

Inefficient outcome because in total they will get a smaller benefit going to Las Vegas as opposed to Vail.

5. This is an example of:________.

Logrolling

Logrolling is a practice by which people promise to mutually support each other at different times. Simply speaking, one will support the other in exchange for the other supporting the one at some later period in time. This is the deal that Suzanne offer Geoffrey.


Related Questions

Elasticity and Demand for Food
A. Consider the information on real-world price elasticities for ten countries. Why do you think the price elasticity of demand for food is higher in Tanzania than in the U.S.? What does this imply about food purchases in the U.S. and Tanzania?
B. The government wants to maximize its tax revenue. Revenue is equal to the amount of the tax times the quantity of goods sold (i.e., revenue Tax . Q). Which will provide more tax gasoline or a tax on restaurant meals? Why?

Answers

Answer:

Why do you think the price elasticity of demand for food is higher in Tanzania than in the U.S.?

The price elasticity of demand for food is higher in Tanzania than in the U.S. because Tanzania is a much poorer country than the U.S., and a rise in food prices leads immediately to a large drop in demand, since most people will simply not have enough income to meet demand.

What does this imply about food purchases in the U.S. and Tanzania?

This implies that people in Tanzania spend less money on food, but also spend a larger share of their income on it.

Which will provide more tax gasoline or a tax on restaurant meals? Why?

The tax on gasoline will provide more funds because gasoline is a good that is way more inelastic than restaurant meals.

If restaurant meals become more expensive because of the tax, people will simply stop eating-out, and prepare home meals instead.

Gasoline, on the other hand, is very inelastic, and even if the price goes up a lot because of a very high tax, car owners will still have to purchase it, raising government revenue.

Vaughn Corporation has retained earnings of $706,100 at January 1, 2017. Net income during 2017 was $1,638,400, and cash dividends declared and paid during 2017 totaled $83,100. Prepare a retained earnings statement for the year ended December 31, 2017. Assume an error was discovered: land costing $89,100 (net of tax) was charged to maintenance and repairs expense in 2014. (List items that increase retained earnings first.)

Answers

Answer: Please see below for answer

Explanation: Retained earnings is the portion of net income accumulated in a company which can be used for future reinvestment purposes after the cumulative amount of dividends  declared have been deducted.

Solution- Using items that increase retained earnings first before any deduction

                              Vaughn Corporation

                             Retained earnings statements

                              Ended December 31st, 2017.

Retained Earnings as Reported on January 1st  $706,100

Correction for  Overstatement of expenses         $89.100

Retained earnings as adjusted =                            $795,200

(Add) Net income/loss                                           $1, 638,400

Net cash dividend (less)                                           -$83, 100

Retained Earnings in December 31st 2017           $2,350,500

Kuzma​ Foods, Inc. has budgeted sales for June and July at $ 680 comma 000 and $ 765 comma 000​, respectively. Sales are 85​% ​credit, of which 70​% is collected in the month of sale and 30​% is collected in the following month. What is the budgeted Accounts Receivable balance on July​ 31?

Answers

Answer:

$195,075

Explanation:

The computation of the budgeted account receivable balance as on July 31 is shown below:

= July budgeted sales × credit sales percentage × following month percentage

= $765,000 × 85% × 30%

= $195,075

We simply multiplied the July budgeted sales with the credit sales percentage and the following month percentage so that the budgeted account receivable balance could come

A couple owns a life insurance policy with a Children’s Term rider. Their daughter is reaching the maximum age of dependent coverage, so she will have to convert to permanent insurance in the near future. Which of the following will she need to provide for proof of insurability?
1. Medical exam and parental medical history
2. Medical exam
3. Proof of insurability is not required
4. Her parent's federal income tax receipts

Answers

Answer:

3. Proof of insurability is not required

Explanation:

Proof of insurability is not required because if a children's term rider is attached to a life insurance policy, then children are protected or covered by this insurance till they reach a particular age, which happens to be the maximum age stated in the policy. From that age they can convert their insurance coverage to a permanent

life insurance policy without having to issue proof of insurability as it would not be required because a child rider locks in future insurability. The can child rider can be purchased with an individual life insurance policy.

As part of an economics class project, students were asked to randomly select 500 New York Stock Exchange (NYSE) stocks from the Wall Street Journal. As part of the project, students were asked to summarize the current prices (also referred to as the closing price of the stock for a particular trading date) of the collected stocks using graphical and numerical techniques. Would this be an application of descriptive or inferential statistics

Answers

Answer:

Descriptive Statistics

Explanation:

Descriptive Statistics is a technique in which data is collected and then analysis is made on the selected data through numerical techniques or graphs. In the given question the students have selected stocks and are analyzing its performance through graphical and numerical technique. This is descriptive statistics.

The concept of risk and return is subjective for different people, as well as for corporations.
Read and assess the following financial decisions. Keeping everything else constant, are the following actions good financial decisions? Base your decisions on the understanding of risk and return, solely from a theoretical finance perspective.
Joe is an average investor. His financial advisor gave him options of investing in stock A, with a σ of 12%, and stock B, with a σ of 9%. Both stocks have the same expected return of 16%. Joe can pick only one stock and decides to invest in stock B.
Good Financial Decision?
Yes
No
Marcie works for an educational technology firm that recently launched its employee stock option plan (ESOP). Marcie allocated all her investments in the ESOP.
Good Financial Decision?
Yes
No
Erin wants to invest in a hedge fund that has had a very strong performance track record. The hedge fund has given its investors a return of over 60% for the past five years. Although Erin is tempted to put her money in the fund, she decides to conduct due diligence on the hedge fund’s assets, because she is aware that past performance is no guarantee of future results.
Good Financial Decision?
Yes
No

Answers

Answer:

Risk and Return

1. Joe is an average investor. His financial advisor gave him options of investing in stock A, with a σ of 12%, and stock B, with a σ of 9%. Both stocks have the same expected return of 16%. Joe can pick only one stock and decides to invest in stock B.

Good Financial Decision?

Yes

No

2. Marcie works for an educational technology firm that recently launched its employee stock option plan (ESOP). Marcie allocated all her investments in the ESOP.

Good Financial Decision?

Yes

No

3. rin wants to invest in a hedge fund that has had a very strong performance track record. The hedge fund has given its investors a return of over 60% for the past five years. Although Erin is tempted to put her money in the fund, she decides to conduct due diligence on the hedge fund’s assets, because she is aware that past performance is no guarantee of future results.

Good Financial Decision?

Yes

No

Explanation:

1. Joe's decision to invest in stock B is a good financial decision.  Since both investments have the same returns, the decision on which investment to take shifts to the standard deviation of the returns, which specifies the variability of the returns.  Invariably, the investment with less standard deviation should win the vote.  Therefore, Joe's decision is a good financial decision because investment in B has a standard deviation of 9% unlike A's 12%.

2. Putting all eggs in one market as Marcie had done by allocating all her investments in the ESOP is not a good financial decision, theoretically.  It is always best to spread the risks, though higher-yielding investments (returns) bear higher risks.

3. The decision of Erin to conduct due diligence on the hedge fund's assets, despite its past performance is a good financial decision.  Due diligence reveals some behind-the-scene information that are instrumental in making sound business decisions.  Who are the present managers of the fund?  What systems are in place in the entity to guarantee similar future performance, all things being equal?  What market's sentiments and information are available for consideration?  These questions, and many others can be answered through a due diligence.  Surely, "past performance is no guarantee of future results."

Leonard Technologies invests $ 62,000 to acquire $ 62,000 face​ value, 8​%, fiveminusyear corporate bonds on December​ 31, 2014. The bonds will mature on December​ 31, 2019. The bonds pay interest semiannually on December 31 and June 30 every year until maturity. Assume Leonard Technologies uses a calendar year. Based on the information​ provided, which of the following will be included in the journal entry for the transaction on December​ 31, 2018?

a. a debit to Interest Revenue for $5,400
b. a credit to Interest Revenue for $2,700
c. a debit to Interest Revenue for $2,700
d. a credit to Interest Revenue for $5,400

Answers

Answer:

Find attached correct question that matches the options provided in this question:

The correct option is B, a credit to Interest Revenue for $2,700

Explanation:

The semiannual coupon interest receivable from the bond investment is the face value of $54,000 multiplied by 10% adjusted to reflect a six month revenue rather than a year a shown below:

semiannual interest receipt=$54,000*10%*6/12=$2,700

The $2,700 would be debited to cash as an income while also being credited to interest revenue ,hence option B is correct

Kendall Corners Inc. recently reported net income of $3 million and depreciation of $510,000. What was its net cash flow? Assume it had no amortization expense. Enter your answer in dollars. For example, an answer of $1.2 million should be entered as 1,200,000.

Answers

Answer:

$3,510,000

Explanation:

Net cash flows = net income + Depreciation expense

= $3,000,000 + $510,000 = $3,510,000

I hope my answer helps you

A financial advisor offers you two investment opportunities. Both offer a rate of return of 11%. Investment A promises to pay you $450 in 1 year, $650 in 2 years, and $850 in 3 years. Investment B promises to pay you $850 in 1 year, $x in 2 years, and $450 in 3 years. What must x be to make you indifferent between Investing A and B

Answers

Answer:

The value of x is 566.36

Explanation:

The value of x should be such that the present value of both Investments is the same when discounted at a rate of 11%. To calculate the present value, we use the following formula,

Present Value = CF 1 / (1+r)  +  CF 2 / (1+r)^2 + ... + CFn / (1+r)^n

Where,

CF represents Cash flowr represents the discount rate

So, we equate both the present value of Investment A and B to calculate the value of x.

Present Value of A = Present Value of B

450/(1.11)  +  650/(1.11)^2  +  850/(1.11)^3 = 850/(1.11)  +  x/(1.11)^2  +  450/(1.11)^3

1554.472661  =  765.7657658  +  x/(1.11)^2  +  329.0361216

1554.472661  -  765.7657658  -  329.0361216  =  x/(1.11)^2

459.6707736 * (1.11)^2  =  x

x = 566.3603602 rounded off to 566.36

A small business produces a single product and reports the following​ data: Sales price $ 8.50 per unit Variable cost $ 5.30 per unit Fixed cost $ 21 comma 000 per month Volume 10 comma 000 units per month The company believes that the volume will go up to 13 comma 000 units if the company reduces its sales price to $ 7.25. How would this change affect operating​ income?

Answers

Answer:

If the current price is reduced from $8.50 to $7.25 per unit, operating income will decrease by $6,650 (from $11,000 to $4,350). This happens because variable costs will increase dramatically while total revenue will only increase a little.

Explanation:

current revenue = $8.50 x 10,000 = $85,000

- variable costs = $5.30 x 10,000 = ($53,000)

- fixed costs = ($21,000)

operating income = $11,000

alternative price = $7.25 x 13,000 = $94,250

- variable costs = $5.30 x 13,000 = ($68,900)

- fixed costs = ($21,000)

operating income = $4,350

Gearty and Olinto organized The Worthington Corp., which issued voting common stock with a fair market value of $240,000. They each transferred property in exchange for stock as follows
Property Adjusted Basis Fair Market Value Percentage of The Worthington Corp. Stock Acquired
Gearty Building $80,000 $164,000 60%
Olinto Land 10,000 96,000 40%
The building was subject to a $20,000 mortgage that was assumed by The Worthington Corp. What was The Worthington Corp.'s basis in the building?

Answers

Answer:

$80,000

Explanation:

Since Worthington Corp. assumed the the $20,000 mortgage which the building was subject to, the Worthington Corp.'s basis in the building is the adjusted basis of the building.

Therefore, Worthington Corp.'s basis in the building is $80,000 which is the adjusted basis of the building.

Cat's product manager continues to perform well in the market. However, a competing product is coming on strong and is looking to take over as the market share leader in the segment. Without sacrificing contribution margin, what can the Cat product manager do in order to improve upon the buying criteria, and thus potentially increase demand

Answers

Answer:

Increase promotion spending

Explanation:

Note that the challenge for the product is to get a demand that supersedes that of their competitor. Thus, by spending more on promotion they could still maintain the contribution margin while at the same time increase consumers demand the product.

For example, by adding extra gift items to their products consumers would likely feel motivated to buy the product over the other.

American Express trades on the New York Stock Exchange under the ticker symbol AXP. In 2016, AXP was paying a dividend of $.80 and analysts forecasted five-year growth rates of 10.54% for AXP and 13.21% for the financial services industry. Assume the growth rate for the financial services industry will remain constant. Then, assuming AXP's growth rate will revert to the industry average after five years, what value would we place on AXP, if we use a discount rate of 15%

Answers

Answer:

The current value placed on AXP is $ 45.08

Explanation:

Dividend currently paying = $ 0.80

Growth rate up to 5 years = 10.54%

Expected dividend for 1st year = $0.80 × 1.1054 = $0.88

Year       Dividend amount         Present Value at 15%

0                        0.8                                

1                       0.88                             0.77

2                      0.98                              0.74

3                       1.08                             0.71

4                       1.19                              0.68

5                       1.32                             0.66

Growth rate = 13.21% from 6th year and onward

Expected dividend for 6th year = $1.32 × 1.1321 = $1.49

Value of the AXP at 5th year with constant growth at 13.21%

= $1.49 ÷ (0.15 - 0.1321)

= $83.51

Value of the AXP currently = P.V. of dividend payable in first 5 years + Present Value at 5th year at 15%

= $0.77 + $ 0.74 + $ 0.71 + $ 0.68 + $0.66 + ($83.51 × 0.4971 )

= $ 45.08

Because transit tends to be congested in this country, many people prefer to shop in their local neighborhoods. They tend to go to stores several times a week to get what they need rather than making one big trip less frequently. Since the culture of this company is very network oriented, shoppers expect a trip to the store to involve significant interaction with store employees. Shoppers are also used to good deals and haggling for better prices. A U.S. store opens in this country and exhibits the following characteristics. Which of these characteristics will be problematic for the success of the store?
A) A few large flagship stores located in big cities
B) Product experts on the floor to answer customers' questions
C) Store locations easy to access via public transit
D) High-end pricing
E) Products available individually rather than in bulk

Answers

Answer: A few large flagship stores located in big cities; High-end pricing( Option A and D)

Explanation:

Because the people in this country usually shop close to their home, it would not be wise for a business to opt for few large flagship stores rather than a larger number of the smaller stores.

It would also be unwise for such business to sell mainly high-end products because the shoppers are used to good deals and haggling. Such company would be smart, to sell the products individually, because bulk purchases would make little sense for people that make frequent trips to the store.

Also, in a country with a congested transportation, an easy-to-access store locations will be important and having product experts on the floor who answers the questions of customers’ would appeal to network-oriented local culture.

1. The field of management science a. concentrates on the use of quantitative methods to assist in decision making. b. approaches decision making rationally, with techniques based on the scientific method. c. is another name for decision science and for operations research. d. each of these choices are true.

Answers

Answer:

d. each of these choices are true.

Explanation:

The field of management science refers to the study of various problem solving and decision-making technique for the organization that is strongly tied to the management and other subjects like economics, engineering, etc

The organization is able to accomplish its goals and objectives by applying different scientific methods. It only deals with qualitative methods. Plus it required research also

hence, the correct option is d.

On August 2, 2018, Wendy purchased a new office building for $3,800,000. On October 1, 2018, she began to rent out office space in the building. On July 15, 2022, Wendy sold the office building. If required, round your answers to the nearest dollar.
a. What MACRS convention applies to the new office building?
b. What is the life of the asset for MACRS?
c. Wendy's cost recovery deduction for 2018 is $_________ and for 2022 is ____________$ .

Answers

Answer:

a. Mild Month MACRS convention applies to the new office building

b. The life of the asset under MACRS is 39 years

c. The cost recovery deduction for 2018 is $20,330

The cost recovery deduction for 2022 is $52,776

Explanation:

a. According to the given data Mild Month MACRS convention is applicable here because real property is placed in service in the middle of the month in which acquired.

b. The life of the asset under MACRS is 39 years

c. cost recovery deduction for 2018= $3,800,000*0.535%

cost recovery deduction for 2018=$20,330

cost recovery deduction for 2022= $3,800,000*2.564%

cost recovery deduction for 2022= $52,776

Journalize the following transactions using the allowance method of accounting for uncollectible receivables.

April 1 Sold merchandise on account to Jim Dobbs, $6,800. The cost of the merchandise is $6,700.
June 10 Received $1,400 from Jim Dobbs and wrote off the remainder owed of $5,400.
Oct. 11 Reinstated the account of Jim Dobbs and received $5,400 cash in full payment.
April 1 Sold merchandise on account to Jim Dobbs, $7,200. The cost of the merchandise is $5,400.
June 10 Received payment for one-third of the receivable from Jim Dobbs and wrote off the remainder.
Oct. 11 Reinstated the account of Jim Dobbs for and received cash in full payment.

Answers

Answer:

See the journal entries with narration below.

Explanation:

a. For the first set of transactions, the journal entries will look as follows:

Date        Details                                              Dr ($)           Cr ($)        

April 1  Account Receivable - J. Dobbs         6,800  

           Sales                                                                        6,800

           To record sale of merchandising on account to Jim Dobbs.

April 1  Cost of goods sold                             6,700  

           Inventory                                                                 6,700

           To record cost of goods sold to Jim Dobbs.           

June 10  Cash                                                 1,400  

              Allow. for doubtful acct. (B. debt)   5,400  

              Account Receivable - J. Dobss                          6.800

              To record cash receipt J. Dobbs and amount written off.  

Oct. 11  Account Receivable - J. Dobbs         5,400  

            Allowance for doubtful accounts                          5,400

            To reinstate Jim Dobbs' account receivable.                       

Oct. 11  Cash                                                    5,400  

            Account Receivable                                             5,400

           To record cash received from Jim Dobbs' in full.          

b. For the first set of transactions, the journal entries will look as follows:

Date        Details                                              Dr ($)           Cr ($)        

April 1  Account Receivable - J. Dobbs          7,200  

           Sales                                                                        7,200

           To record sale of merchandising on account to Jim Dobbs.

April 1  Cost of goods sold                             5,400  

           Inventory                                                                 5,400

           To record cost of goods sold to Jim Dobbs.          

June 10  Cash (1/3 * 7,200)                           2,400  

              Allow. for doubtful acct. (B. debt)  4,800  

              Account Receivable - J. Dobss                          7,200

             To record cash receipt J. Dobbs and amount written off.   

Oct. 11  Account Receivable - J. Dobbs          4,800  

           Allowance for doubtful accounts                           4,800

           To reinstate Jim Dobbs' account receivable.                      

Oct. 11  Cash                                                      4,800  

           Account Receivable                                                4,800

           To record cash received from Jim Dobbs' in full.          

A company incurred the following transactions:
a. Wages of $2,750 accrued at the end of the prior fiscal period were paid this fiscal period.
b. Real estate taxes of $7,350 applicable to the current period have not been accrued.
c. Interest on bonds payable has not been accrued for the current month. The company has outstanding $870,000 of 7.5% bonds.
d. The premium related to the bonds in part c has not been amortized for the current month. The current-month amortization is $145.
e. Based on past experience with its warranty program, the estimated warranty expense for the current period should be 0.2% of sales of $1,261,500.
f. Analysis of the company's income taxes indicates that taxes currently payable are $191,400 and that the deferred tax liability should be increased by $70,470.
Show the effect, if any, of each of the transactions/adjustments on the appropriate balance sheet category or on the income statement by selecting the amount and indicating whether it is an addition (+) or a subtraction (−).
Transaction/Adjustment (a-f). Current Assets, Current Liabilties, Long-term debt, Net Income

Answers

Answer:

since there is not enough room here, I prepared a balance sheet category on an excel spreadsheet

Explanation:

Dr Wages payable 2,750

    Cr Cash 2,750

Dr Real estate taxes expense 7,350

    Cr Real estate tax payable 7,350

Dr Interest expense 5,437.50

    Cr Interest payable 5,437.50

Dr Bond premium 145

    Cr Interest expense 145

Dr Warranty expense

    Cr Warranty liability

Dr Income tax expense 191,400

Dr Income tax expense (deferred) 70,470

    Cr Income tax payable 191,400

    Cr Deferred tax liability 70,470

Zimmerman Company's annual accounting year ends on December 31. It is December 31, 2014, and all of the 2014 entries
except the following adjusting entries have been made:

a. On September 1, 2014, Zimmerman collected six months' rent of $8,400 on storage space. At that date, Zimmerman debited Cash and credited Unearned Rent Revenue for $8,400.
b. On October 1, 2014, the company borrowed $18,000 from a local bank and signed a 12 percent note for that amount. The principal and interest are payable on the maturity date, September 30, 2015.
c. Depreciation of $2,500 must be recognized on a service truck purchased on July 1, 2014, at a cost of $15,000.
d. Cash of $3,000 was collected on November 1, 2014, for services to be rendered evenly over the next year beginning on November 1, 2014. Unearned Service Revenue was credited when the cash was received.
e. On November 1, 2014, Zimmerman paid a one-year premium for property insurance, 9,000, for coverage starting on that date. Cash was credited and Prepaid Insurance was debited for this amount.
f. The company earned service revenue of $4,000 on a special job that was completed December 29, 2014. Collection will be made during January 2015. No entry has been recorded.
g. At December 31, 2014, wages earned by employees totaled $14,000. The employees will be paid on the next payroll date, January 15, 2015.
h. On December 31, 2014, the company estimated it owed $500 for 2014 property taxes on land. The tax will be paid when the bill is received in January 2015.

Required:
1`. Indicate whether each transaction relates to a deferred revenue, deferred expense, accrued revenue, or accrued
expense.
2. Give the adjusting entry required for each transaction at December 31, 2014.

Answers

Answer:

abcdefghijklmnopqrstuvwxyz

On January 1, 20X1, Draper Inc. signed a five-year noncancelable lease with Thornhill Company for custom-made equipment. The lease calls for five payments of $161,364.70 to be made at the beginning of each year. The leased asset has a fair value of $900,000 on January 1, 20X1. There is no bargain purchase option, and ownership of the leased asset reverts to Thornhill at the lease end. The leased asset has an expected useful life of six years, and Draper uses straight-line depreciation for financial reporting purposes. Its incremental borrowing rate is 8%. Draper uses a calendar year for financial reporting purposes.
Required:
1. Under U.S GAAP would Draper classify this lease as a capital lease or as an operating lease? Explain.
2. Under IFRS would Draper classify this lease as a capital lease or as an operating lease? Explain.

Answers

Answer:

1. Under U.S GAAP the lease will be capital lease

2. Under IFRS  it is leased under capital lease method.

Explanation:

1. In order to determine Under U.S GAAP if Draper classify this lease as a capital lease or as an operating lease we would to calculate the lease payable as follows:

lease payable=(Annual Payment*present value after interest and tax)/Fair value

lease payable=($161,364.70*800)/$900,000

lease payable=77.3%

Under U.S GAAP the lease will be capital lease because the lease term is for 5 years was more than 75% of economic life

2. Under IFRS the assets are mostly considered by its economic value, so it is leased under capital lease method.

2. What does an interest inventory measure?
A. The skills you have
B. Your ability to learn
C. The things you like to do
D. The things you do extremely well

Answers

Interest inventory measures the skills u have

Problem 15-12 Below is a list of prices for zero-coupon bonds of various maturities. Maturity (Years) Price of $1,000 Par Bond (Zero-Coupon) 1 $ 974.85 2 882.39 3 847.70 a. A 5.6% coupon $1,000 par bond pays an annual coupon and will mature in 3 years. What should the yield to maturity on the bond be? (Round your answer to 2 decimal places.) b. If at the end of the first year the yield curve flattens out at 6.5%, what will be the 1-year holding-period return on the coupon bond? (Round your answer to 2 decimal places.)

Answers

Answer:

a. 5.63%

b. 5.72%

Explanation:

to calculate YTM of zero coupon bonds:

YTM = [(face value / market value)¹/ⁿ] - 1

YTM₁ =  [(1,000 / 974.85)¹/ⁿ] - 1 = 2.58%YTM₂ =  [(1,000 / 882.39)¹/ⁿ] - 1 = 6.46%YTM₃ =  [(1,000 / 847.70)¹/ⁿ] - 1 = 5.66%

a. A 5.6% coupon $1,000 par bond pays an annual coupon and will mature in 3 years. What should the yield to maturity on the bond be?

the bond's current market price:

$1,000 / 1.0566³ = $847.75$56/1.0258 + 56/1.0646² + 56/1.0566³ = $54.59 + $49.41 + $47.47 = $151.47current market price = $999.22

YTM = [C + (FV - PV)/n] / [(FV + PV)/2] = [56 + (1,000 - 999.22)/3] / [(1,000 + 999.22)/2] = (56 + 0.26) / 999.61 = 5.63%

b. If at the end of the first year the yield curve flattens out at 6.5%, what will be the 1-year holding-period return on the coupon bond?

the bond's current market price:

$1,000 / 1.065³ = $827.85$56/1.0258 + 56/1.065² + 56/1.065³ = $54.59 + $49.37 + $46.36 = $150.32current market price = $978.17

you invest $978.17 in purchasing the bond and you receive a coupon of $56, holding period return = $56 / $978.17 = 5.72%

Which of the following is a macro factor underlying the trend toward greater globalization?A. increase in diversity in consumer tastes and preferencesB. increase in nationalization of private organizationsC. dramatic developments in information processing and other technologiesD. rise of communism across the globeE. increase in trade regulations across the globe

Answers

Answer:

The correct answer is Option C (dramatic developments in information processing and other technologies)

Explanation:

Globalization caused by several factors, example are improved markets, transportation, policies and cultures, improved technology, can be explained as the process by which different parts of the world are connected due to the spread of ideas, people, technology, goods. Types of globalization are: Economic globalization, political globalization, and cultural globalization.

Factors underlying the trend toward greater globalization are micro level  (individual) and macro level (society). Macro factors include, barriers to distribution of good and services among countries, and technological change, which is very important as it greatly affects globalization.

Dramatic developments in information processing and other technologies makes it easier to communicate and share information in order to conduct business internationally, and do other greater things too.

On December 31, a Company held the following short-term available-for-sale securities. The Company had no short-term investments prior to the current period. Prepare the December 31 year-end adjusting entry to record the fair value adjustment for these debt securities.

Answers

Answer:

1a. Unrealized amount 850

1b.Dr Unrealized holding loss-AFS 850

Cr Fair value adjustment 850

Explanation:

1a. Computation for fair value adjustment

Available for sale securities Cost -Fair value =Unrealized amount

Nintendo Co notes 44450-48900=4450

Atlantic Bonds 49000-47000=-2000

Kelogg Co notes25000-23200=-1800

Mcdonals Corp bonds46300-44800= -1500

Total 164750-163900= -850

1b. The Adjusting Journal entry

Dr Unrealized holding loss-AFS 850

Cr Fair value adjustment 850

(To record adjusting entry)

Assuming that Tim is 75 years old at the end of 2019 and his marginal tax rate is 32 percent, what amount of his distribution will he have remaining after taxes if he receives only a distribution of $50,000 for 2019?

Answers

Answer:

$15,300

Explanation:

Solution

Recall that:

Suppose that Tim is 75 years old at the end of 2018

The marginal tax rate here is = 32%

The distribution = $50,000

Now,

What amount of distribution he get after taxes

At 75 years of age that is the age of the participant

Distribution period = 22.9

The Applicable percentage = 4.37%; this is gotten from the table attached below

Thus,

He implies that 2,000,000 * 4.37 %

=$87,400

The less amount received  = $50,000

The balance is = $87,400 = $50,000

= $37,400

Tim needs to pay tax  at 32%

= 50,000 * 32%

=$16,000

The pay penalty become s =37,400 * 50% = $18,700

The total amount for tax to be paid and the penalty is = $16000 + $18700= $34,700

The amount received by Tim after tax is = $50,000 - $34700 =$15,300

The amount Tim will receive after tax is $15,300

Note: Kindly find the complete question and table as part of the solution solved below

NEED HELP ASAP
You find the following Treasury bond quotes. To calculate the number of years until maturity, assume that it is currently May 2019 and the bond has a par value of $1,000. Rate Maturity Mo/Yr Bid Asked Chg Ask Yld ?? May 24 103.4690 103.5418 +.3093 6.119 5.524 May 29 104.5030 104.6487 +.4365 ?? 6.193 May 39 ?? ?? +.5483 4.151 In the above table, find the Treasury bond that matures in May 2029. What is your yield to maturity if you buy this bond? (Do not round intermediate calculations and enter your answer as a percent rounded to 2 decimal places, e.g., 32.16.)

Answers

Answer:

4.93%

Explanation:

For computing the yield to maturity we need to apply the RATE formula i.e to be shown in the attachment below:

Provided that,  

Present value = $1,046.487

Future value or Face value = $1,000  

PMT = 1,000 × 5.524% ÷ 2 = $27.62

NPER = 10 years × 2 = 20 years

The 10 years is come from

= May 2029 - May 2019

= 10 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 yield to maturity is

= 2.46% × 2

= 4.93%

Mark Welsch deposits $7,200 in an account that earns interest at an annual rate of 4%, compounded quarterly. The $7,200 plus earned interest must remain in the account 3 years before it can be withdrawn. How much money will be in the account at the end of 3 years

Answers

Answer:

$8,113.14

Explanation:

The computation of the amount  will be in the account at the end of 3 years i.e future value is shown below:

As we know that

Future value = Present value × (1 + interest rate)^number of years

= $7,200 × (1 + 0.04 ÷ 4)^ 3 × 4 quarters

= $7,200 × (1.01)^12

= $7,200 × 1.12682503

= $8,113.14

Since it is compounded quarterly so we divided the rate by 4 quarters and multiplied the number of years with the 4 quarters as there are 4 quarters in a year

Slavin Corporation manufactures two products, Alpha and Delta. Each product requires time on a single machine. The machine has a monthly capacity of 500 hours. Total market demand for the two products is limited to 150 units (each) monthly. Slavin is currently producing 110 Alphas and 110 Deltas each month. Cost and machine-usage data for the two products is shown in the following spreadsheet, which Slavin managers use for planning purposes:
Alpha Delta Total
Price $120 $150
Less variable costs per unit
Material 20 35
Labor 26 37
Overhead 14 14
Contribution margin per unit $60 $64
Fixed costs
Manufacturing $8,000
Marketing and administrative 5,000
$13,000
Machine hours per unit 2.0 2.5
Machine hours used 495
Machine hours available 500
Quantity produced 110 110
Maximum demand 150 150
Profit $640
Required:
a. How many Alphas and Deltas should the company produce each month to maximize monthly profit?
b. If the company produces at the level found in requirement (a), how much will monthly profit increase over the current production schedule?

Answers

Answer:

a. How many Alphas and Deltas should the company produce each month to maximize monthly profit?

150 Alphas80 Deltas

b. If the company produces at the level found in requirement (a), how much will monthly profit increase over the current production schedule?

$480 increase (or 75% increase)

Explanation:

                                                       Alpha            Delta

Price                                                $120             $150

Variable costs per unit :

Material                                    $20              $35 Labor                                        $26              $37 Overhead                                 $14               $14  

Contribution margin per unit          $60              $64

Fixed costs :

Manufacturing $8,000 Marketing and administrative $5,000 total                                                $13,000

Machine hours per unit                     2.0               2.5

Machine hours used                                  495

Machine hours available                           500

Quantity produced                             110               110

Maximum demand                             150              150

Profit                                                          $640

Contribution margin per machine hour:

                                                           $30               $25.60

this means you should produce as many Alphas as possible = 150. Production of 150 Alphas will consume 300 machine hours and the remaining 200 hours can be used to produce 80 Deltas.

Monthly profit:

[(150 x $60) + (80  x $64)] - 13,000 = $9,000 + $5,120 - $13,000 = $1,120, which represents a $480 increase (or 75% increase)

To sum up international trade theory, we can say that the primary reason for trade is

Answers

Answer:

The primary reason for trade is for the economic development of a country.

Explanation:

Trade makes a significant and necessary contribution to the economy and the country's development particularly in underdeveloped countries. The rapid progress of underdeveloped countries in the Industrial field is due to their exports. In most countries, such would represent a significant share of their gross domestic product (GDP).

A mutual fund had NAV per share of $19.00 on January 1, 2016. On December 31 of the same year, the fund's NAV was $19.14. Income distributions were $0.57, and the fund had capital gain distributions of $1.12. Without considering taxes and transactions costs, what rate of return did an investor receive on the fund last year

Answers

Answer:

9.63%

Explanation:

Calculation of Mutual Fund rate of return that the investor receive on the fund last year

Using this formula

Rate=(Fund's NAV -NAV per share +Income distributions+ Capital gain distributions )

Let plug in the formula

Where:

Fund's NAV =$19.14

NAV per share=$19.00

Income distributions=.57

Capital gain distributions =1.12

Hence

Rate =($19.14 - 19.00 + .57 + 1.12) / $19.00

=1.83/$19.00

=0.0963×100

Rate = 9.63%

Therefore without considering taxes and transactions costs, the rate of return that the investor receive on the fund last year will be 9.63%

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