Refer to the portions of the 2018 and 2019 balance sheets provided below. Calculate the change in net working capital during the year 2019. 2018 2019 2018 2019 Cash $360 $710 Notes Payable $510 $550 Accts. Receivable $1,190 $1,070 Accounts Payable $720 $830 Inventory $840 $930 Long Term Debt $1,180 $1,090

Answers

Answer 1

Answer:

$1,330

Explanation:

Change in net working capital during the year 2019 is computed as

= Current assets - Current liabilities

Current assets 2019 = Cash $710 + Accounts receivables $1,070 + Inventory $930

Current assets = $2,710

Current liabilities 2019 = Notes payable $550 + Accounts payable $830

Current liabilities = $1,380

Therefore,

Change in net working capital during the year 2019

= $2,710 - $1,330

= $1,330


Related Questions

On August 13, 2016, Bonita Services Co. purchased office equipment for $1390 and office supplies of $230 on account. Which of the following journal entries is recorded correctly and in the standard format? a. Equipment 1390 Supplies 230 Accounts Payable 1620 b. Accounts Payable 1620 Equipment 1390 Supplies 230 c. Equipment 1390 Supplies 230 Accounts Payable 1620 d. Equipment 1390 Account Payable 1620 Supplies 230

Answers

Answer:

a. Equipment 1390 Supplies 230 Accounts Payable 1620

Explanation:

Based on the information given if On August 13, 2016 the Company purchased office equipment for the amount of $1390 and office supplies of the amount of $230 on account. The journal entries that is recorded correctly and in the standard format will be :

Dr Equipment $1,390

Dr Supplies$230

Cr Accounts Payable $1,620

($1,390+$230)

Jose has the opportunity to invest in a scheme which will pay $5000 at the end of each of the next 5 years. He must invest $10,000 at the start of the first year and an additional $10,000 at the end of the first year. What is the present value of this investment if the interest rate is 8%?

Answers

Answer: $19963.6

Explanation:

The present value of this investment if the interest rate is 8% would be gotten by using the formula below;

PV = PMT/[r × (1+r)^n / (1+r)^n -1]

PV = 5000[8% × (1+8%)^5 / (1+8%)^5-1

PV = 5000[0.08 + 1.08^5 / 1.08^4

PV = 19963.6

Therefore, the present value of the investment is 19963.6

A couple of generations ago, a relative of John wanted to share her wealth with family members and decided to open a special bank account. The purpose of such financial instrument was to pay out an annuity forever, which would be shared among all family members. Given that the initial deposit was 401,935 dollars and the prevailing interest rate at that time was 5 %, compounded annually, find the value of the annuity this family collects every year. (note: round your answer to the nearest cent, and do not include spaces, currency signs, plus or minus signs, or commas)

Answers

Answer: 20097

Explanation:

Based on the information provided, the value of the annuity this family collects every year will be calculated as:

Present value of annuity will be:

= Annual cash flow × Interest rate

= 401,935 × 5%

= 401935 × 5/100

= 401935 × 0.05

= 20096.75

= 20097

The annuity collected every year will be 20097.

On January 1, 2021, Glanville Company sold goods to Otter Corporation. Otter signed an installment note requiring payment of $19,500 annually for six years. The first payment was made on January 1, 2021. The prevailing rate of interest for this type of note at date of issuance was 10%. Glanville should record sales revenue in January 2021 of: (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.) Multiple Choice $117,000 $84,928 None of these answer choices are correct. $93,420

Answers

Answer:

the amount of sales revenue recorded is $86,234

Explanation:

The computation of the amount of sales revenue recorded is shown below:

= Annual payments × PVAD of $1

= $19,500 × 1+(1 - (1.10)^-5) ÷ 0.10

= $86,234

Hence, the amount of sales revenue recorded is $86,234

We simply applied the above formula

Holly files married filing jointly and reports income of $300,000 ($340,000 AGI - $40,000 itemized deductions) before the deduction for qualified business income. She has no capital gains or dividends included in taxable income. Holly's engineering consulting service generates $20,000 of qualified business income. She paid no wages during the current year. What is Holly's deduction for qualified business income

Answers

Answer:

$4,000

Explanation:

The computation of the deduction for qualified business income is shown below:

In this the lower amount should be considered

20% of net income or 20% of qualified business income

20% of $300,000 or 20% of $20,000

So the lower amount is $4,000

hence, the same would be represented as a deduction

As an investor, what is the risk involved when investing in companies on the stock
exchange?
a. Investors can lose their existing shares if the value of the stock does not
increase within 90 days of purchase
b. Once they purchase a share, investors cannot sell them at a higher price
The price of stocks can decrease; for example, when the company
receives bad press
d. Investors are only at risk if the purchase a share when the stock price has
fallen
C.

Answers

Answer:d

Explanation:

The investor are only at risk if the purchase of a share when the stoc price has fallen

the discount rate refers to which tool of monetary policy?
A. The ability to buy and sell treasury securities on an open market.
B. The ability to require banks to hold a certain amount of money in reserve.
C. The ability to adjust interest rates for investors who purchase stocks.
D. The ability to change the cost banks have to pay to borrow money.​

Answers

Answer:

D. The ability to change the cost banks have to pay to borrow money.​

Explanation:

Reserve( FED) sets the discount rate and applies it on loans to commercial banks and other institutions. Commercial banks use the discount rate as the basis for determining the interest rate to charge customers for loans issued.

The discount rate is among the monetary policy tools available for use by the FED. An increase in the discount rate leads to a rise in commercial banks' loan interest rates, thereby discouraging borrowing. Reduced borrowing reduces the money supply in the economy.

In 2021, Holyoak Inc. offers a coupon for $20 off qualifying purchases of its new line of products. Holyoak sold 11,400 of these products during the year. By year-end of 2021, 8,500 coupons had been redeemed and the $20 reduction of purchase price provided to customers. Holyoak's historical experience with such coupons indicates that 85% of customers use the coupon. Holyoak recognizes coupon expense in the period coupons are issued. What is the expense that Holyoak should report for its promotional coupons in its 2021 income statement

Answers

Answer: $193,800

Explanation:

Based on the information given in the question, the expense that Holyoak should report for its promotional coupons in its 2021 income statement would be calculated as:

= 11400 × 85% × 20

= 11400 × 85/100 × 20

= 11400 × 0.85 × 20

= $193,800

Question 1 of 10
If a product lacks necessary instructions, it is a(n)
product.
A. defective
B. express warranty
C. limited warranty
D. extended warranty
What is the answer to this

Answers

a defective because it doesnt show to build all the wad

Zeke shares the company’s organizational chart with employees during an all-staff meeting

Answers

The correct answer to this open question is the following.

We have no question here. It is a statement. You forgot to include the question. What is it that you want to know?

Although you forgot to include the question we can help you with the following comments.

If Zeke shares the company’s organizational chart with employees during an all-staff meeting, the intention of Zerek is to inform the employees of the structure of the company in order for them to be familiar with the hierarchy of the company.

This is very important so employees know the lines of communication and the different roles people play in the company so they can know who refer to or who to contact in case they need it.

The types of charts in an organization are the Divisional Structure, the Matrix Organizational chart, the Functional Top-Down, and the Flat chart.

Why is it important to select products and services that represent best value for money

Answers

Answer:

Too low of a price means you forgo potential profits. The most important factor in product price setting is choosing a price low enough that customers perceive they are getting a good value relative to what your competitors are offering and the prices they are charging -- but yet high enough to generate a profit.

Explanation:

yea look at the one on top

Consider the decision to purchase either a 5-year corporate bond or a 5-year municipal bond. The corporate bond is a 12% annual coupon bond with a par value of $1,000. It is currently yielding 11.5%. The municipal bond has an 8.5% annual coupon and a par value of $1,000. It is currently yielding 7%. Assume that your marginal tax rate is 35%. What is the after tax yield to maturity (YT

Answers

Answer:

MUNICPAL BOND YTM;   r= 7.00%

CORPORATE BOND YTM; r= 7.35%

Explanation:

Given the data in the question;

To get the after tax yield to maturity (YTM)

MUNICPAL BOND

Purchase price                          PV of coupons + PV of Face value at maturity

                                                   [(1000×8.5%) × (1 - 1.07⁻⁵] / 0.07) + (1000/1.07⁵)

                                                    348.516 + 712.98 =  1061.5

After-tax coupon payment       1000 × 8.5% = 85

                                                        COUPONS RECORD ON MUNICIPAL ARE

                                                         TAX-EXCEMPT.

Par value                                       1000

Calculated YTM                        1061.5 = (85× (1-(1+r)⁻⁵)/r) + (1000/(1+r)⁵)

                                                      r= 7.00%

CORPORATE BOND

Purchase price                         PV of coupons +PV of Face value at maturity

                                                ((1000×12%) × (1-1.115⁻⁵)/0.115) +(1000/1.115⁵)

                                                      437.985 + 580.264 =  1018.25

After-tax coupon payment       1000 × 12% × (1 - 35%) =  78

Par value                                    1000

Calculated YTM                     1018.25 = (78× (1-(1+r)⁻⁵)/r) + (1000/(1+r)⁵)

                                                   r= 7.35%  

MUNICPAL BOND YTM;   r= 7.00%

CORPORATE BOND YTM; r= 7.35%  

Before year-end adjusting entries, Crane Company's account balances at December 31, 2017, for accounts receivable and the related allowance for uncollectible accounts were $1400000 and $75000, respectively. An aging of accounts receivable indicated that $120000 of the December 31 receivables are expected to be uncollectible. The net realizable value of accounts receivable after adjustment is

Answers

Answer:

$1,280,000

Explanation:

The net realizable value of accounts receivable after the net adjustment is computed as

= Ending balance in Accounts receivables - Uncollectible ageing accounts receivables

Given that;

Ending balance in Accounts receivables = $1,400,000

Uncollectible ageing accounts receivables = $120,000

Net realizable value of the accounts receivables after the net adjustment = $1400,000 - $120,000

= $1,280,000

In the current year, Tanager Corporation (a calendar year C corporation) had operating income of $480,000 and operating expenses of $390,000. In addition, Tanager had a long-term capital gain of $55,000 and a short-term capital loss of $40,000. a. Compute Tanager's taxable income and tax for the year.

Answers

Answer: See explanation

Explanation:

Tanager's taxable income would be calculated as:

= Operating income - Operating expense + Long term gain + Short term loss

= $480,000 - $390,000 + $55,000 - $40,000

= $105,000

Tanager's tax for the year will be:

= $105,000 × 21%

= $105,000 × 0.21

= $22,050

2. Firm A has a 15 percent marginal tax rate and Firm Z has a 35 percent marginal tax rate. Firm A owns a controlling interest in Firm Z. The owners of Firm A decide to incur a $40,000 deductible expense that will benefit both firms. Compute the after-tax cost of the expense assuming that: a) Firm A incurs the expense.

Answers

Answer: $34000

Explanation:

From the question, we are informed that Firm A has a 15 percent marginal tax rate. Based on the information given, the after tax cost that Firm A will incur will be:

= $40000 - ($40000 × 15%)

= $40000 - ($40000 × 0.15)

= $40000 - $6000

= $34000

Prompt What is the term for a potential customer who has shown interest in the company‘s product?

Answers

A customer lead is the professional term used for the potential customer who has shown interest in the company's product.

Case Study: Melanie’s Breakeven Analysis Melanie is considering opening a not-for-profit child care and education center and wants to figure out what her monthly budget would look like. She has come up with the following sets of numbers, which may or may not be realistic in her area. Monthly Fixed Costs $4,000 Number of Children Served 15 Salary and Benefits Costs $7,000 Estimated Food Costs $1,000

Answers

Answer:

$800

Explanation:

Calculation for how much would she need to charge per month for tuition in order to break even

Using this formula

Amount to charge to break even=[(Monthly Fixed Costs+Salary and Benefits Costs+Estimated Food Costs)÷Number of Children Served]

Let plug in the formula

Amount to charge to break even=[($4,000+$7,000+$1,000)÷15]

Amount to charge to break even=$12,000/15

Amount to charge to break even=$800 per month

Therefore the amount she would need to charge per month for tuition in order to break even will be $800

Covent Gardens Inc. is considering two financial plans for the coming year. Management expects sales to be $300,000, operating costs to be $265,000, assets to be $200,000, and its tax rate to be 35%. Under Plan A it would use 25% debt and 75% common equity. The interest rate on the debt would be 8.8%, but under a contract with existing bondholders the Times Interest Earned (TIE) ratio would have to be maintained at or above 4.5. Under Plan B, the maximum debt that met the TIE constraint would be employed. Assuming that sales, operating costs, assets, the interest rate, and the tax rate would all remain constant, by how much would the ROE change in response to the change in the capital structure?

Answers

Answer:

Assets = $200,000

For Plan A

25% debt  = 200,000 * 25% = 50,000

75% equity = 200,000 * 75% = 150,000

The debt will generate 8.8% interest expense. Interest expense = 50,000 * 8.8% = 4,400

Income for the expected project under Plan A

Sales revenue     300,00

Operating cost    265,000

EBIT                      35,000

Interest expense   4,400

EBT                       30,600

Income tax            10,710

Net income         $19,890

Times interest earned = EBIT /interest expense = 35,000 / 4,400 = 7.95. So, it achieve the requirement of 4.5 or above.

ROE for plan A = Net income / Equity = 19,890/150,000 = 0,1326 = 13.26%

Under Plan B

We will take as much debt as we can until Times interest earned = 4.5

EBIT / interest expense = Times interest earned

35,000/Interest expense = 4.5

Interest expense = 35,000/4.5

Interest expense = 7.777,78

Net income = (EBIT - interest) x (1- tax-rate)

Net income = (35,000 - 7,777.78) x (1-35%)

Net income = 17.694,443

Interest expense = Debt * Rate

Debt = Interest expense / Rate

Debt = 7,777.78/0.088

Debt = 88.383,86

Asset = Debt + Equity

200,000 = 88,383.86 + Equity

Equity = 200,000 - 88,383.86 =

Equity = 111,616.14

ROE for Plan B = Net income/ Equity = 17,694.443 / 111,616.14 = 0,15852943 = 15.85%

So, we compare both ROE

Plan A = 13.26%

Plan B = 15.85%

Difference = 2.59%

So therefore, using the Plan B will increase the ROE for 2.59%

While preparing the concept screening matrix, the development team chooses: Group of answer choices a benchmark or reference concept which is either an industry standard, or a straightforward concept which is very familiar to the team members a benchmark or reference concept which is neither an industry standard, nor familiar to the team members several concepts which team members are not familiar with. none of the above

Answers

Answer:

a) a benchmark or reference concept which is either an industry standard, or a straightforward concept which is very familiar to the team members

Explanation:

Screening matrix can be regarded as

a tool that gives the summary that contains the candidates and qualifications. It provide an objective way to make comparison of the candidates and the set standard or the comparison of the candidates with each other. It should be noted that While preparing the concept screening matrix, the development team chooses a benchmark or reference concept which is either an industry standard, or astraightforward concept which is very familiar to the team members

please HELP ME ILL GIVE BRAINLIEST
How does a command economy differ from a mixed market economy?


In a command economy, citizens have fewer property rights. In a mixed market economy, citizens have more property rights.

In a command economy, citizens have more property rights. In a mixed market economy, citizens have fewer property rights.

In a command economy, citizens own all public property. In a mixed market economy, the government owns all private property.

In a command economy, citizens own all private property. In a mixed market economy, the government owns all public property

Answers

Answer:

Market economies utilize private ownership as the means of production and voluntary exchanges/contracts. In a command economy, governments own the factors of production such as land, capital, and resources. Most nations operate largely as a command or market economy but all include aspects of the other.

Answer:

In a command economy, citizens have fewer property rights. In a mixed market economy, citizens have more property rights.

Explanation:

so easy

Apisco Tiger Inc. has annual cost of goods sold of $41,700, interest expense of $960, general and administrative expenses of $8,800, dividends paid of $2,170, depreciation of $1,400, and a tax rate of 21 percent. What is the firm's taxable income if it added $3,840 to retained earnings during the year

Answers

Answer:

the taxable income is $7,607.59

Explanation:

The computation of the taxable income is shown below:

Net income after tax is

= Dividend paid + Retained earnings

= $2,170 + $3,840

= $6,010

Now Taxable income is

= Net income ÷ (1 - tax rate)

= $6,010 ÷ (1 - 0.21)

= $7,607.59

Hence, the taxable income is $7,607.59

Two manufacturing firms, located in cities 90 miles apart, both send their trucks four times a week to the other city full of cargo and return empty. Each driver costs $275 per day with benefits (the round trip takes all day) and each firm has truck operating costs of $1.30 a mile. How much could each firm save weekly if each sent its truck twice a week and hauled the other firm's cargo on the return trip

Answers

Answer: $1,018

Explanation:

Cities are 90 miles apart so a roundtrip is 180 miles which means that the operating cost per trip is:

= 1.30 * 180

= $234

Total cost per trip = Divers cost + operating cost

= 275 + 234

= $509

Four trips are made per week so total cost is:

= 509 * 4

= $‭2,036‬

If each sent its truck twice a week and hauled the other firm's cargo on the return trip then savings would be:

= Cost of 4 trips - cost of 2 trips

= 2,036 - (509 * 2)

= $1,018

What are the aims of standardization

Answers

Answer: The aims of standardization are as follows: to make a product, process or service fit for its purpose, controlling variety by using the optimum number of types or sizes, ensuring compatibility of various products, health, safety, protection of the environment, etc. The basic principle of standardization is consensus.

Explanation: there you go

On September 30, 2021, Athens Software began developing a software program to shield personal computers from malware and spyware. Technological feasibility was established on February 28, 2022, and the program was available for release on April 30, 2022. Development costs were incurred as follows: September 30 through December 31, 2021 $ 2,310,000 January 1 through February 28, 2022 910,000 March 1 through April 30, 2022 510,000 Athens expects a useful life of five years for the software and total revenues of $7,000,000 during that time. During 2022, revenue of $1,050,000 was recognized. Required: Prepare a journal entry in each year to record development costs for 2021 and 2022.

Answers

Answer and Explanation:

The journal entries are shown below:

For 2021

Research and development expense $2,310,000  

         To Cash $2,310,000

(Being expenses incurred on R&D is recorded)

Here expenses are debited as it increased the expense and credited the cash as it decreased the assets  

For 2022

Research and development expense $910,000

Software development expense $510,000

         To Cash $1,420,000

(Being expenses incurred is recorded)

Here expenses are debited as it increased the expense and credited the cash as it decreased the assets  

Universal Foods issued 10% bonds, dated January 1, with a face amount of $110 million on January 1, 2021. The bonds mature on December 31, 2040 (20 years). The market rate of interest for similar issues was 12%. Interest is paid semiannually on June 30 and December 31. Universal uses the straight-line method. (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.)Required:1. Determine the price of the bonds at January 1, 2021.2. to 4. Prepare the journal entries to record t

Answers

Answer:

market price:

PV of face value = $110 / (1 + 6%)⁴⁰ = $10.694 million

PC of coupon payments = $5.5 x 15.046 (PV annuity factor, 6%, 40 periods) = $82.753 million

market value = $93.447 million

January 1, 2021

Dr Cash 93.447 million

Dr Discount on bonds payable 16.553 million

    Cr Bonds payable 110 million

the question is incomplete

amortization of bond discount:

first coupon payment = (93.447 x 6%) - 5.5 = $106,820

second coupon payment = (93,340,180 x 6%) - 5,500,000 = $100,411

June 30, 2021

Dr Interest expense 5,606,820

    Cr Cash 5,500,000

    Cr Discount on bonds payable 106,820

December 31, 2021

Dr Interest expense 5,600,411

    Cr Cash 5,500,000

    Cr Discount on bonds payable 100,411

An
is an additional feature on a rental car that is available at an extra cost.

Answers

Answer:

Yes because it will always coast more

Explanation:

My Dad teach me about that hope this help.

The Harris company has 3 options for a new production process. A Labor-Intensive process (A) would cost $350,000 for equipment and $35 for labor and materials for each item produced. A More Automated process (B) costs $970,000 in equipment but has a labor/material cost of $30 per item produced. A Fully Automated process (C) costs $2,510,000 for equipment and $22 per item produced. Based solely on cost, for what range of production should process B be chosen

Answers

Answer:

B is more profitable when the production level is higher than 124,000 units, but lower than 192,500

Explanation:

the difference between B and A per unit = $5

the difference in investment = $970,000 - $350,000 = $620,000

B is more profitable when total output is higher than $620,000 / $5 = 124,000 units

the difference between C and A = $8

the difference in investment = $2,510,000 - $970,000 = $1,540,000

C is more profitable when total output is higher than $1,540,000 / $8 = 192,500 units

What is 1.
2.
3.
4.
5.
6.
?

Answers

1 is number ! Am I right
1 is number you use to count for

Innovation activities are often aimed at making a discovery or commercializing a technology ahead of competition. What are some of the unethical practices that companies could engage in during the innovation process. What are potential long-term consequences of such actions

Answers

Answer:

lack of consumer safety

Explanation:

One of the biggest unethical practices that occur during the innovation process is lack of consumer safety. The entire idea of the innovation process is to try and create something truly functional that has not been done before and release it way before any competitor can create a similar product. In this rush to create the product, producers completely ignore many obvious faults that the product may have and/or any dangers it may pose to the consumer as long as the product works as intended.

Michael's, Inc., just paid $2.60 to its shareholders as the annual dividend. Simultaneously, the company announced that future dividends will be increasing by 5.6 percent. If you require a rate of return of 9.8 percent, how much are you willing to pay today to purchase one share of the company's stock

Answers

Answer:

$65.37

Explanation:

Calculation for how much are you willing to pay today to purchase one share of the company's stock

Using this formula

P/0 = D0 ( 1 + g ) / R-g

Let plug in the formula

P/0 = $2.60 (1 + .056) / .098 - .056

P/0 = $2.60 (1 .056)/0.042

P/0=$2.7456/0.042

P/0=$65.37

Therefore how much are you willing to pay today to purchase one share of the company's stock will be $65.37

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