Schweigert Paint Company, which prepares annual financial statements, is preparing adjusting entries on December 31. Analysis indicates the following:
(1.) The company is the defendant in an employee discrimination lawsuit involving $50,000 of damages. Legal counsel believes it is unlikely that the company will have to pay any damages.
(2.) December 31st is a Friday. The employees of the company have been paid on Monday, December 27th for the previous week which ended on Friday, December 24th. The company employs 30 people who earn $100 per day and 15 people who earn $160 per day. All employees work 5-day weeks.
(3.) The company is a defendant in a $500,000 product liability lawsuit. Legal counsel believes the company probably will have to pay the amount requested.
Prepare any adjusting entries necessary at the end of the year.

Answers

Answer 1

The Adjusting Journal Entries that Schweigert Paint Company will make in its records include the following:

Adjusting Journal Entries on December 31:

1. No Journal Entry Required

2. Debit Wages Expense $27,000

Credit Wages Payable $27,000

To accrue unpaid wages for one week to December 31.

3. Debit Product Liability Expenses $500,000

Credit Product Liability Payable $500,000

To record the product liability expense.

Data Analysis:

1. No Journal Entry Required

2. Wages Expense $27,000 Wages Payable $27,000.  ($100 x 30 x 5) + ($160 x 15 x 5)

3. Product Liability Expenses $500,000 Product Liability Payable $500,000

Thus, the adjusting entries as of December 31 do not include transaction 1.

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Related Questions

In 2018, Joshua gave $12,300 worth of XYZ stock to his son. In 2019, the XYZ shares are worth $28,800. If Joshua had not given his son the stock in 2018 and held onto it instead, how much more would his estate have been worth than if he had made the gift

Answers

Answer:

It has given that Joshua gave $15000 worth of XYZ stock to his son during 2018.

Explanation:

A share is a bit of a company or fiscal asset power shareholders are who enjoy shares in a company.

Computation for total quantum of how much more would his estate have been worth than if he had made his gift.

Since we were told that in 2018, Joshua gave the quantum of $12,300 to this son, the XYZ shares are worth the quantum of $28,800. If Joshua had not given his son the stock in 2018 then the ($28,800+$12,300) much more would his estate have been worth than if he had made the gift.

The answer is $12,300

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The first step in pursuing your financial goals is_______. PLEASE HELP

Answers

Answer:

The first step towards realizing your financial goals is creating a realistic budget. A budget is simply a spending plan that is based on your expenses and income. A written plan helps you stay on track, day to day and month to month, for meeting your financial goals. For most students, debt is a part of life.

Explanation:

Hope this helps!

The first step towards realizing our financial goals is creating a realistic budget and evaluating our current financial situation.

What is a budget?

Simply put, a budget is a spending plan based on our income and outgoings.  A written plan keeps you on track to meet your financial goals on a daily and monthly basis. It is a financial plan that details expected expenses and income for a specific time period.

To assist us in achieving our financial objectives, develop a financial plan. Taking inventory of what we have and considering what we need is a good place to start. Keep track of our income and expenses. We may move forward with confidence when we know how much money we can dedicate to certain objectives each month.

Therefore, a realistic budget is the first stage of the financial planning process and it can change our financial situation.

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On January 1, 2022, Austin Company received a 12-month, $100,000 note with a stated rate of 7%. On April 30, 2022, Austin discounted the note at the Houston Bank. The bank's discount rate is 8%. What are the cash proceeds from discounting the note receivable?

Answers

Answer:

$101,293

Explanation:

$100,000 face amount + $7,000 interest to maturity ($100,000 x 7%) = maturity value less the discount for the time remaining to maturity of $5,707 ($107,000 x 8% x 8/12) = $101,293

g. The net income attributed or residual to the land is estimated to be $44,000. Land value is estimated to be stable. What is the value of the land if the yield rate is 8%

Answers

The amount of the Value of land will be $550,000.

The formula to use to derive the Value of land is {Annual estimated income from the land / Yield rate}

Given Information

Annual estimated income from the land = $44,000

Yield rate = 8%

Value of land = $44,000 / 8%

Value of land = $44,000 / 0.08

Value of land = $550,000

Hence, the amount of the Value of land will be $550,000.

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As a long-term investment, Fair Company purchased 20% of Midlin Company's 300,000 shares for $360,000 at the beginning of the reporting year of both companies. During the year, Midlin earned net income of $135,000 and distributed cash dividends of $0.25 per share. At year-end, the fair value of the shares is $375,000. Assume no significant influence was acquired. Record the transactions from the purchase through the end of the year, including any adjustment for the investment’s fair value, if appropriate. 2. Assume significant influence was acquired.

Required:
Record the transactions from the purchase through the end of the year, including any adjustment for the investment’s fair value, if appropriate.

Answers

The appropriate journal entry to record the transactions from the purchase through the end of the year, including any adjustment for the investment are:

1. Journal entries

1. Debit Investment in Midlin common shares $360,000

Credit Cash $360,000

(To record investment in Midlin common shares)

2. No journal entry required

3.  Debit Cash $15,000

($300,000×$0.25×20%)

Credit  Investment revenue $15,000

(To record dividend received)

4. Debit Fair value adjustment  $15,000

Credit Net unrealized holding gains and losses- OCI $15,000

($375,000-$360,000)

(To record fair value adjustment)

2. Journal entries

1. Debit Investment in Midlin common shares $360,000

Credit Cash $360,000

(To record investment in Midlin common shares)

2. Debit Investment in Midlin common shares $27,000

Credit Investment revenue $27,000

($135,000×20%)

(To record investment revenue)

3.  Debit Cash $15,000

($300,000×$0.25×20%)

Credit  Investment revenue $15,000

(To record dividend received)

4. No journal entry required

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At least two different household products are available in the marketplace that make use of the phenomenon of sensory adaptation: Febreze’s NOTICEables. and Glade’s Lasting Impressions Air Freshener. Both products are air fresheners that use warmed oil to scent the air with fragrances. a. If you were a marketing manager for an air freshener company, why should you be concerned about sensory adaptation? Be sure to provide a general definition of sensory adaptation in your response

Answers

Sensory adaptation should be a concern of a marketing manager of an air freshener company, because the human organism is able to adapt to a constant stimulus, generating a marketing concern with the product repurchase process.

Sensory adaptation is defined as the reduction in human sensitivity to a specific stimulus, such as smells, noise and temperatures, which makes a person less aware of a stimulus.

Therefore, sensory adaptation should be a concern for air freshener companies like Glade, which uses warmed oil to scent the air with fragrances.

It is necessary that marketing generates more publicity and develops products with different features and aromas that encourage repurchase, with the objective of freeing the consumer's attention to perceive other types of stimuli.

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In the long run a company that produces and sells popcorn incurs total costs of $1,050 when output is 90 canisters and $1,200 when output is 120 canisters. The popcorn company exhibits a. economies of scale because total cost is rising as output rises. b. diseconomies of scale because total cost is rising as output rises. c. economies of scale because average total cost is falling as output rises. d. diseconomies of scale because average total cost is rising as output rises.

Answers

The popcorn company exhibit economies of scale because average total cost is falling as output rises.

The first step is to determine the average cost when output is 90 and 120 canisters.

Average cost = total cost / total output

average cost when output is 90 = $1050 / 90 = $11.7

average cost when output is 120 = $1200 / 120 = $10

Average cost reduced when output increases from 90 to 120. This is known as economies of scale. A firm experiences economies of scale when as output increases, average total cost reduces.

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mployers are now developing and implementing social media policies. Meaning employees can be fired for posting about the company on their own personal accounts on social media. There have been several accounts where something on social media resulted in a person being fired from their job. Please discuss the use of social media and how employers respond to employee's use

Answers

Answer:

Employers are now developing and implementing social media policies. Meaning employees can be fired for posting about the company on their own personal accounts on social media.

There have been several accounts where something on social media resulted in a person being fired from their job.

Please discuss the use of social media and how employers respond to employee's use...or also how employers might use social media to monitor employees, or how social media has spot - lighted behavior of individuals and how employers responded...Or any other response that is related the broad topic.

Meg O’Brien received a gift of some small-scale jewelry manufacturing equipment that her father had used for personal purposes for many years. Her father originally purchased the equipment for $1,860. Because the equipment is out of production and no longer available, the property is currently worth $5,250. Meg has decided to begin a new jewelry manufacturing trade or business. What is her depreciable basis for depreciating the equipment?

Answers

Answer:

1,700

Explanation:

"O’Brien received a gift of some small-scale jewelry manufacturing equipment that her father had used ...". O’Brien has to take into consideration the factors that affect depreciation as well as the continuous rise situation of the equipment.

What is depreciation?

Generally, depreciation is simply defined as owing to wear and tear, an asset's value decreases over time.

In conclusion, her depreciable basis for depreciating the equipment will be the ratio of diminishing depreciation against the price increase.

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executive Summary in cooperatives​

Answers

Answer:

In recent years there has been growing interest in having fisheries stakeholders involved in various aspects of fisheries data collection and experimentation. This activity is generally known as cooperative research and may take many forms, including gear technology studies, bycatch avoidance studies, and surveys. While the process is not new, the current interest in cooperative research and the growing frequency of direct budgetary allocation for cooperative research prompted this report. Cooperative Research in the National Marine Fisheries Service addresses issues essential for the effective design and implementation of cooperative and collaborative research programs.

Kansas Pizza Pantry opened its first restaurant in Lawrence, Kansas in 1985. Almost immediately after the first location opened, it expanded from Kansas Pizza Pantry to more than 250 locations in more than 30 states and 11 countries. Kansas Pizza Pantry completed an initial public offering in August 2000. Several years ago, Silver Capital completed the acquisition of Kansas Pizza Pantry and, as a result of the acquisition, the company's common stock is no longer publicly traded.
KANSAS PIZZA PANTRY, INC., AND SUBSIDIARIES
Consolidated Statements of Operations
(amounts in thousands, except for per share data)
Year 3 Year 2 Year 1
Revenues:
Restaurant sales $ 633,106 $ 652,685 $ 665,616
Royalties from licensing agreement 6,722 8,239 6,580
Domestic franchise revenues 4,200 2,934 2,757
International franchise revenues 3,153 2,178 2,121
Total revenues 647,181 666,036 677,074
Costs and expenses:
Food, beverage and paper supplies 149,732 155,181 165,526
Labor 237,383 247,850 247,276
Direct operating and occupancy 142,920 142,473 140,367
Cost of sales 530,035 545,504 553,169
General and administrative 50,831 51,041 51,642
Depreciation and amortization 37,156 40,331 40,299
Pre-opening costs 3,369 1,893 4,478
Loss on impairment of property and equipment 18,952 23,441 13,336
Store closure costs 1,758 564 1,033
Litigation, settlement and other costs 8,909 1,659 736
Total costs and expenses 651,010 664,433 664,693
Operating (loss)/income (6,279 ) 3,303 12,381
Interest expense, net (26 ) (783) (1,324)
(Loss)/income before income tax (benefit)/provision (6,305 ) 2,520 11,057
Income tax (benefit)/provision (5,239 ) (2,141) 2,395
Net (loss)/income $ (1,066 ) $ 4,661 $ 8,662
Net (loss)/income per common share:
Basic $ (0.07 ) $ 0.19 $ 0.34
Diluted $ (0.07 ) $ 0.19 $ 0.34
Weighted average shares used in calculating net (loss)/income per common share:
Basic 24,738 24,564 25,193
Diluted 24,738 24,393 25,211
KANSAS PIZZA PANTRY, INC., AND SUBSIDIARIES
Consolidated Balance Sheets
(in thousands, except for share data)
Year 3 Year 2
Assets
Current assets:
Cash and cash equivalents $ 14,465 $ 23,724
Other receivables 12,844 13,041
Inventories 6,427 6,557
Current deferred tax asset, net 8,675 7,576
Prepaid rent 306 5,957
Other prepaid expenses 2,818 2,281
Total current assets 45,535 59,136
Property and equipment, net 242,446 256,416
Noncurrent deferred tax asset, net 22,601 25,511
Goodwill 4,722 4,872
Other intangibles, net 5,087 4,964
Other assets 8,813 7,409
Total assets $ 329,204 $ 358,308
Liabilities and stockholders’ equity
Current liabilities:
Accounts payable $ 17,675 $ 11,763
Accrued compensation and benefits 23,923 23,701
Accrued rent 21,174 20,287
Deferred rent credits 4,358 4,245
Other accrued liabilities 14,190 11,915
Gift card liability 14,877 21,140
Store closure reserve 79 351
Total current liabilities 96,276 93,402
Long-term debt --- 22,800
Other liabilities 9,986 8,728
Deferred rent credits, net of current portion 33,677 32,978
Income taxes payable, net of current portion 329 10,125
Commitments and contingencies - -
Stockholders’ equity:
Common stock—$0.01 par value, 80,050,000 shares
authorized, 27,100,000 and 26,700,000 shares issued and outstanding at end of Year 3, and Year 2, respectively 271 267
Additional paid-in capital 174,563 174,500
Retained earnings 14,102 15,508
Total stockholders’ equity 188,936 190,275
Total liabilities and stockholders’ equity $ 329,204 $ 358,308
Required:
Compute the following ratios for Year 3 using information from the company annual report that was issued before Kansas Pizza Pantry was acquired. Assume a market price per share of $1.26.(Round your answers to 2 decimal places. Enter percentage answers rounded to 2 decimal places (i.e. 0.1234 should be entered as 12.34). Negative amounts should be indicated by a minus sign.)
Ratios are: Return on equity, Net profit margin, Inventory turnover, Current ratio, Quick Ratio, Debt-to equity ratio, Price/earnings ratio.

Answers

The financial ratios for Kansas Pizza Pantry are computed as follows:

1. Return on Equity = Net loss/Stockholders' Equity x 100

= $(1,066)/$188,936 x 100

= -0.56%

2. Net Profit Margin = Net loss/Total revenue x 100

= $(1,066)/$647,181 x 100

= -0.16%

3. Inventory Turnover = Cost of goods sold/Average  Inventory

= $530,035/$6,492

= 81.6 times

4. Current Ratio = Current assets/Current liabilities

=  $45,535/$96,276

= 0.47

5. Quick Ratio = Current assets - Inventories/Current liabilities

= $45,535 - $6,427/$96,276

= 0.41

6. Debt-to-Equity Ratio = Total Debts/Total Equity

= $140,268/$188,936

= 74%

7. Price/Earnings Ratio = $1.26/$(0.07)

= -18 times

Data and Calculations:

Total revenues = $647,181

Cost of sales = $530,035

Net (loss)/income = $(1,066)

Basic EPS = $ (0.07)

Total current assets = $45,535

Total current liabilities = $96,276

Total liabilities and stockholders’ equity = $329,204

Total stockholders’ equity = $188,936

Total liabilities = $140,268 ($329,204 - $188,936)

Less current liabilities = $96,276

Long-term liabilities = $43,992 ($140,268 - $96,276)

Average Inventories = $6,492 ($6,427 + $6,557)/2

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Henderson Company has fixed costs of $35,000 and a contribution margin ratio of 25%. If expected sales are $200,000, what is the margin of safety as a percent of sales

Answers

Answer:

30%

Explanation:

Knowledge Check 01 An increase in a current asset account, other than cash, results in an addition in calculating operating cash flows. Group startsTrue or False

Answers

Answer:

true

Explanation:

since you are ready to learn the lesson with the idea that you gained from the previos activity.

Most retirees spend roughly half of their budget
on
A.living expenses
B. New hobbies
C.travel
D.children and grandchildren

Answers

Answer:

A.Living expenses.

Explanation:

wag mag mura kung mali

Answer:

a

Explanation:

living expenses

If the lowest-paid employee earned $15,000 a year, what would the maximum salary be for the highest-paid manager under the 7-to-1 rule?

Answers

Under the 7-to-1 rule, the maximum salary that would be paid to the highest-paid manager is $105,000.

Data and Calculations:

Lowest-paid employee's annual earnings =$15,000

Maximum-Minimum Salary Rule = 7-to-1

The maximum salary paid to the highest-paid manager = $105,000 ($15,000 x 7).

Thus, the maximum salary paid to the highest-paid manager under the company's 7-to-1 rule is $105,000.

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Because self-managed teams were established at the Kinex plant, the number of electrical components produced has increased by 12% and workers seem to have more positive attitudes. Which statement is most likely TRUE about the self-managed teams at Kinex

Answers

The statement that is likely true about self-managed teams at Kinex is that self-managed teams generally control all of their own administrative tasks, including hiring and firing employees.

Self-managed teams made productivity increase and workers have more positive attitudes at Kinex, as this method of management ensures greater autonomy and authority for teams, making work more flexible, faster and more cooperative.

Therefore, self-managed teams are capable of increasing employee development, valuing work, motivation and, consequently, productivity.

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expound on the different forms of elasticities of supply

Answers

Answer:

The price elasticity of supply is the percentage change in quantity supplied divided by the percentage change in price. Elasticities can be usefully divided into five broad categories: perfectly elastic, elastic, perfectly inelastic, inelastic, and unitary.

Explanation:

Mr. Lainson died this year on a date when the total FMV of his property was $12 million and his debts totaled $450,000. His executor paid $15,000 of funeral expenses and $50,000 of accounting and legal fees to settle the estate. Mr. Lainson bequeathed $1 million to Villanova University, $200,000 to the Lutheran church, and $3.5 million to his surviving spouse. He left the remainder of the estate to his children. Compute Mr. Lainson's taxable estate.

Answers

Based on the information given about Mr. Lainson, the taxable estate of the year will be $7,785,000.

The taxable estate for Mr Lainson will be calculated thus:

FMV $12 millionLess: Debt $450000Less: Funeral expense $15000Less: Legal fees $50000Less: Donation ($3.5 million + $200000) = $3.7 millionTaxable estate = $7,785,000

The taxable estate of the year will be $7,785,000.

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what ideas do you feel the organization should have the opportunity to mandate without union involvement?

Answers

Answer:

any ideas that would improve things for the employees. if the ideas result in the deterioration of employees' well-being, safety or anything regarding the employees, the the union would get involved. the union exists for this reason.

If Mark Allen wants to train healthcare providers in the system to communicate better with one another about patient health, which of the following would be appropriate topics for the training?
Check all that apply.

- When members of a patient’s care team experience conflict, their communication should focus on facts rather than judgments, and statements should begin with “I” rather than “you.”
- When a doctor believes a nurse may not understand the instructions for a patient, the doctor should ask the nurse questions about the patient’s care.
- People in management roles, such as physicians and nursing supervisors, should plan to spend about 75% of their time sending information and hone their speaking and writing skills accordingly.
- When one physician asks another for a second opinion, the consulted physician can make sure he understands the patient’s condition by reflecting or restating the information given.

Answers

Answer:

✔ When members of a patient’s care team experience conflict, their communication should focus on facts rather than judgments, and statements should begin with “I” rather than “you.”

✔ When a doctor believes a nurse may not understand the instructions for a patient, the doctor should ask the nurse questions about the patient’s care.

✘ People in management roles, such as physicians and nursing supervisors, should plan to spend about 75% of their time sending information and hone their speaking and writing skills accordingly.

✔ When one physician asks another for a second opinion, the consulted physician can make sure he understands the patient’s condition by reflecting or restating the information given.

The appropriate topics will be-

When members of a patient's care team disagree, they should communicate by focusing on the facts rather than making assumptions, and their sentences should start with "I" rather than "you."When a doctor suspects a nurse may not be comprehending a patient's orders, the doctor should interrogate the nurse on the patient's care.When a doctor seeks a second opinion, the second doctor can ensure that he comprehends the patient's condition by repeating or reflecting back on the information supplied.What is communication?

The transfer of information is the standard definition of communication. The phrase can either be used to describe merely the message being transmitted or the area of a study looking into such transmissions.

The difference between verbal communication, which takes place through the use of language, and non-verbal communication, which includes things like gestures and facial expressions, is crucial.

Visual (via pictures and written language), as well as auditory, olfactory, tactile/haptic, electromagnetic, and biochemical forms of communication, are all possible. Communication between people uses a lot of abstract languages, which makes it special.

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Mars Mission Inc. is a regulated publicly held corporation. Under the Securities Act of 1934, Mars is required to a. engage in market surveillance to deter undesirable practices. b. disclose information about its organization and financial situation. c. contribute to the operations of national stock exchanges. d. all of the choices.

Answers

Mars Mission Inc. which us a regulated publicly held corporation, were required to  B: disclose information about its organization and financial situation. Under the Securities Act of 1934.

The Securities Exchange Act of 1934 was set up  to oversee securities transactions that are related to secondary market.

And to ensure greater financial transparency and  accuracy and this is what is expected from Mars Mission Inc which is under this act.

Therefore, option B is correct.

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At the end of the first pay period of the year, Sofia earned $6,000 of salary. Withholdings from Sofia’s salary include FICA Social Security taxes at the rate of 6.2%, FICA Medicare taxes at the rate of 1.45%, $540 of federal income taxes, $200 of medical insurance deductions, and $50 of life insurance deductions. Compute Sofia’s net pay for this first pay period. (Round your intermediate and final answers to 2 decimal places.)

Answers

A withholding tax is the amount remitted on the employees behalf by the employer.

When the salary or payroll is computed then that amount is deducted from the earned salary which gives the net salary.

Sofia’s net pay $ 4751

Sofia earned salary of $6,000

Less

FICA Social Security taxes =6.2% ×$6,000= $372

FICA Medicare taxes= 1.45% ×$6,000 =  $87 ,

Federal income taxes, $540

Medical insurance deductions  $200,

Life insurance deductions  $50

Total Deductions: $1075

Sofia’s net pay $ 4751

The FICA , Social Security ,Federal or other taxes are deducted by the government which benefit the citizen in older age or any other difficult circumstances.

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Select the correct answer.
Zhu Dong manages a financial consulting firm of a few employees. He realizes that one of his best employees is facing problems at work. Dong plans to talk to the employee individually, hear out any grievances, and counsel the employee. Which type of communication does Dong plan to engage in?

A.
interpersonal communication
B.
departmental communication
C.
interdepartmental communication
D.
company-wide communication

Answers

Answer:

interpersonal communication

Please answer the questions in the image. This is so frustrating....

Answers

I don’t see the image

You are replacing a team’s leader and have noticed a number of team norms. If you are wondering how certain behaviors got established as acceptable, you should inquire about:

CHECK ALL THAT APPLY
- What behaviors research has shown are most productive for teams
- Patterns of behavior that were laid down during the forming stage, when the team was just starting out
- Explicit statements that influential people have made about what behaviors are good and bad
- Critical events in the team’s history that reinforced certain behaviors

Answers

Answer:

✘ What behaviors research has shown are most productive for teams

✔ Patterns of behavior that were laid down during the forming stage, when the team was just starting out  

✔ Explicit statements that influential people have made about what behaviors are good and bad  

✔ Critical events in the team’s history that reinforced certain behaviors

You should inquire about Patterns of behavior that were laid down during the forming stage, when the team was just starting out, Explicit statements that influential people have made about what behaviors are good and bad, and Critical events in the team’s history that reinforced certain behaviors. Thus, option B, C and D are correct.

What are patterns of behavior?

Chains of behavior is another name for behavior patterns, emphasizing its structure as a complex connection of simpler behavioral segments. They could be created through operant conditioning using different segments presented in the right sequence. referred to as a behavioral pattern.

Some actions can be picked up through experience. Any person can be conditioned to act a certain way, regardless of background. This can start as early as infancy. For instance, if you were raised in a home where someone struggles with anxiety, you may have picked up on coping mechanisms or ways of handling situations that are similar. This may thus create the appearance that you suffer from anxiety yourself, but this is not the case.

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Covan, Inc. is expected to have the following free cash​flow:
Year 1 2 3 4
FCF 13 15 16 17 Grow by 4% per year
a. Covan has 66 million shares​ outstanding, 33 million in excess​ cash, and it has no debt. If its cost of capital is 13%​, what should be its stock​ price?
b. Covan reinvests all its FCF and has no plans to add debt or change its cash holdings​ (it does not invest its cash​ holdings). If you plan to sell Covan at the beginning of year​ 2, what is its expected​ price?
c. Assume you bought Covan stock at the beginning of year 1. What is your expected return from holding Covan stock until year​2?

Answers

Answer:

a

Explanation:

you add

When you are saving money you are: A:gathering B:cutting back C:discounting D:accumulating​

Answers

Answer:

accumulating?

Explanation:

The NYSE is an example of a(n) _______________ exchange while NASDAQ is an example of a(an) __________________ market. Organized; over-the-counter Broker; dealer Electronic; private Private; public

Answers

Considering the functions and operations of the organizations, The NYSE is an example of a(n) Organized exchange while NASDAQ is an example of a(an) Over the Counter market.

NYSE is an acronym for the New York Stock Exchange. It is generally considered the most significant capital market in the world, with over $30 trillion. Its stock market is deemed to be stable. It is also known as a designated market.

On the other hand, NASDAQ is an acronym for National Association of Securities Dealers Automated Quotations. However, its stock market is considered to be volatile. It is also a dealer market

Hence, in this case, it is concluded that the correct answer is option A. "Organized; over-the-counter."

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Which one Life Instinct
A. the collection of wish
B. Negative aspects
C. Positive aspects
D. Pleasure oriented
E. the manager of personality

Answers

Considering the available options, the one that is Life Instinct is "Pleasure oriented."

What is Life Instinct?

Life Instinct is a term used to describe the activities of humans that are conducted towards survival.

Examples of Life InstinctSexual instinctsDrive to liveBasic instinctual impulses like thirst and hunger, etc.

Hence, in this case, it is concluded that the correct answer is option D. "Pleasure oriented."

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On January 1, 2021, the Marjlee Company began construction of an office building to be used as its corporate headquarters. The building was completed early in 2022. Construction expenditures for 2021, which were incurred evenly throughout the year, totaled $9,600,000. Marjlee had the following debt obligations which were outstanding during all of 2021:

Construction loan, 9% $2,400,000
Long-term note, 8% 3,200,000
Long-term note, 5% 6,400,000

Required:
Calculate the amount of interest capitalized in 2021 for the building using the specific interest method.

Answers

The amount of interest capitalized in 2021 for the building using the specific interest method is $360000.

The first thing to do is to calculate the average cost of borrowing which will be:

= ($3200000 × 8%) + ($6400000 × 5%) / $9,600,000

= ($256000 + $320000) / $9600000

= $576000 / $9600000

= 0.06 = 6%

The average expenditure during the year will be:

= $9600000/2.

= $4800000

The capitalized Interest will be:

= 9% × $2400000

= $216000.

Then, the capitalized Interest for the borrowing will be:

= 6% × $2400000

= $144000

The total capitalized Interest will be:

= $216000 + $144000

= $360,000

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