Save refers to the ability of an invention to produce surprising or unexpected results; that is, results not anticipated by prior art. A. novation O B. nonobviousness C. preemption D. utility O E. tarnishment QUESTION 2 10.00000 points Save A When you purchase an item from Globus Corp., they place the item in a paper bag with handles and vertical yellow, blue, and white stripes. Even without seeing the words "Globus Corp." on the bag, many people recognize that the purchase is from Globus. The bag's coloring and design is considered its A. trade dress B. certification mark o c. collective mark D. service mark E. trademark QUESTION3 10.00000 points Save Ans Garry uses Vizikool, an Internet service provider, to access a file sharing website that can help Garry download copyright protected music. Under the Digital Millennium Copyright Act (DMCA), Vizikool can be held liable for Garry's actions, even though the service provider was unintentionally linking Garry to the file sharing website. O True O False

Answers

Answer 1

Answer:

The answers are : B, A, False

Explanation:

1. Nonobviousness

2. Trade Dress

3. False.


Related Questions

Services differ from manufacturing for all of the following reasons EXCEPT: a. Heterogeneity b. Time-perishable capacity c. Simultaneous consumption and production d. Ability to limit discretionary action of personnel e. Customer provides significant inputs into the process

Answers

Option d 'Ability to limit discretionary action of personnel' does not differentiate services from manufacturing as both sectors can implement processes to limit staff discretion.

Services are characterized by several distinct features: a. Heterogeneity services are diverse and vary from one service provider to another; b. Time-perishable capacity services cannot be stored for sale at a later time; c. Simultaneous consumption and production services are typically produced and consumed at the same time;

Customer provides significant inputs into the process often in services, customers play an active role in the process. The option that does not differentiate services from manufacturing is d. Ability to limit discretionary action of personnel. Both service and manufacturing sectors can put in place processes and policies to limit discretionary actions of their staff.

In about 2003, day spas, chain whitening franchises, and other businesses began to offer teeth whitening. Dentists began complaining to State Boards of Dental Examiners and wanted to have non-dentist teeth whitening prohibited. The dentists said that they were concerned about public health and safety in having non-licensed individuals performing teeth whitening. The State Boards are made up mostly of dentists and generally one or two consumer representatives. In North Carolina, the Board issued an order that shut down the non-dentist teeth whitening businesses. Which of the following statements is correct?​
a. The dental board can take such action because the Noerr-Pennington doctrine protects them when the action is taken by a government body.
b. The health and safety argument is valid only if supported by evidence.
c. ​both b and c
d. The dental board’s actions were anticompetitive.

Answers

Answer: D

By the way, option C is equal to option B because there's no new information in C

Explanation:

This is business. Looking at the agitation of the Dentists and the Dental board, you can see that if the dentists didn't speak up they would have less number of patients or clients once the other business start offering teeth whitening services to people.

Dentists are medical practitioners, yes, but they earn from treating people with teeth problems or issues.

Statement D hence portrays the mindset of the dentists and the dental board

With a pull marketing strategy,A. orders for merchandise are generated at the store level based on sales data captured at POS terminals.B. there is a greater likelihood of being overstocked or out of stock than in a push supply system.C. merchandise is allocated to stores on the basis of demand forecasts.D. inventory management is less responsive to customer demand.E. it is more difficult to manage conditions of high uncertainty than in a push supply chain.

Answers

Answer:

A. orders for merchandise are generated at the store level based on sales data captured at POS terminals.

Explanation:

In a pull marketing strategy, the company focuses on targeting customers to want the product under consideration specifically. For this the company focuses on targeting customers directly by providing straight discounts when bought from production houses directly.

This basically ignores the role of retailers and middle persons in the supply chin. Companies target the customer in such manner so that customers directly contact the producing houses.

Accordingly, orders are booked in store level only, through estimated sales study.

The Scandrick Corporation needs to raise $70 million to finance its expansion into new markets. The company will sell new shares of equity via a general cash offering to raise the needed funds. The offer price is $30 per share and the company’s underwriters charge a spread of 8 percent. If the SEC filing fee and associated administrative expenses of the offering are $575,000, how many shares need to be sold? (Do not round intermediate calculations and enter your answer in shares, not millions of shares, rounded to the nearest whole number, e.g., 1,234,567.)

Answers

Answer:

2,536,232 shares

Explanation:

For computing the shares need to be sold, first we have to determine the net proceed which is shown below:

= (Raise amount to finance its expansion into new markets) ÷ (1 -  company’s underwriters charge a spread percentage)

= ($70,000,000) ÷ ( 1 - 8%)

= $76,086,956.52

Now the required number of shares sold would be

= Net proceeds amount ÷ offer price per share

= $76,086,956.52 ÷ $30

= 2,536,232 shares

Allowance for Doubtful Accounts has a debit balance of $500 at the end of the year (before adjustment), and bad debt expense is estimated at 4% of net credit sales. If net credit sales are $600,000, the amount of the adjusting entry to record the estimate of the uncollectible accounts is A. $24,500B. $23,500C. $24,000D. cannot be determined

Answers

Answer:

C. $24,000

Explanation:

We assume that the company follows the percentage-of-sales method. In this method, the company ignored the previous balance of allowance for Doubtful Accounts

So, the amount of  the adjusting entry to record the estimate of the uncollectible accounts would be

= Net credit sales × estimated percentage given

= $600,000 × 4%

= $24,000

All other information which is given is not relevant. Hence, ignored it

Orange Corporation has budgeted sales of 26 comma 000 ​units, targeted ending finished goods inventory of 8 comma 000 ​units, and beginning finished goods inventory of 4 comma 000 units.

How many units should be produced next​ year?

A. 38 comma 000 units

B. 34 comma 000 units

C. 30 comma 000 units

D. 26 comma 000 units

Answers

Answer:

C. 30 comma 000 units

Explanation:

Inventory to be produced = Sales +ending inventory - Beginning inventory

= 26,000 + 8,000 -4,000

=30,000 Units (Answer is C. 30 comma 000 units ).

On June 8, Alton Co. issued an $88,500, 7%, 120-day note payable to Seller Co. Assume that the fiscal year of Seller Co. ends June 30. Using a 360-day year in your calculations, what is the amount of interest revenue recognized by Seller in the following year? When required, round your answer to the nearest dollar.

Answers

Answer:

Amount of interest revenue recognized [tex]=\frac{2065\times 98}{120}=$1686.41[/tex]

Explanation:

Principal amount P = $88500

Rate of interest r = 7 %

Total number of days = 120

So interest [tex]=\frac{principal\ amount\times rate\times time}{100}=\frac{88500\times 7\times 120}{360\times 100}=$2065[/tex]

Number of days from 8 june to 30 june = 30-8 = 22 days

So left days = 120-22 = 98 days

So amount of interest revenue recognized [tex]=\frac{2065\times 98}{120}=$1686.41[/tex]

Pentex and Marbro, small companies in the stationery business, each had a dollar gross margin of $20,000 during September 2014. Pentex's September sales were twice that of Marbro's. If Pentex's gross margin as a percentage of sales for September was 10%, what was Marbro's gross margin as a percentage of sales for the same period?

Answers

Answer:

20%

Explanation:

Since the gross margin is $20,000 and the gross margin percentage of Pentex is 10%, so from this information we can find out the sales value which  is shown below:

Gross profit percentage = Gross profit ÷ sales

10% = $20,000 ÷ sales

So, the sales would be $200,000

Since the Pentex sales is twice of Marbro

So, the Marbro sales would be half of Pentex sales

So, the Marbro sales would be $100,000

Now the Marbro gross profit percentage would be

= $20,000 ÷ $100,000

= $20%

Clay met with his supervisor, Suri, to discuss that he was being given the same bonus as everyone else on his team at the end of each year, even though he had a Master’s degree, took on extra and more difficult projects, and finished well ahead of given deadlines. Because Suri is not able to change the bonus, she can expect Clay to respond in all of the following ways EXCEPT(A) ignoring his feeling of resentment.(B) transferring.(C) quitting(D) reducing his production(E) reducing his hours

Answers

Answer:

A) ignoring his feeling of resentment

Explanation:

Having in mind Vroom's expectancy theory and the motivation output of its formula, it is impossible for Clay to continue working with the same zeal and interest. Even though the expectancy and valence factors of the formula are high (he is self-confident in his work and bonuses are his preferred form of rewards), the instrumentality factor is critically low, since Clay does not receive the desired reward amount.

Therefore, it is highly likely for Clay to quit his job, transfer to another position or company on the one hand, or reduce his productivity and work hours on the other hand. Since he already stated his feeling of resentment regarding the bonus, it is impossible for him to become satisfied with it afterwards.

During the year, Coronado Boat Yard has incurred manufacturing costs of $420,000 in building three large sailboats. At year-end, each boat is about 70 percent complete. How much of these manufacturing costs should be recognized as expenses in Coronado Boat Yard’s income statement for the current year?

Answers

Answer:

Please see attachment

Explanation:

Please see attachment

Final answer:

Since the three sailboats built by Coronado Boat Yard are only 70% complete and unsold, none of the $420,000 manufacturing costs should be recognized as expenses in the current year's income statement.

Explanation:

The student's question concerns the recognition of manufacturing costs in an income statement for partially completed goods. In the scenario described, Coronado Boat Yard has incurred $420,000 in manufacturing costs for building three large sailboats that are each 70 percent complete. According to the matching principle in accrual accounting, expenses should be matched with the revenues they helped generate in the same period.

Since the boats are not completed and not sold yet, the expenses attributed to them should not be fully recognized in the income statement. Instead, they should be capitalized as work in progress (WIP) in the balance sheet. To determine the costs that should be recognized as expenses, one needs to consider any expenses directly attributable to the goods sold or the fraction of costs that pertain to completed projects.

If by the end of the year, none of the boats have been sold, then none of the $420,000 would typically be recognized as expenses in the income statement the costs will reside on the balance sheet as WIP until the boats are completed and sold, at which point costs will be moved to the expenses in the income statement.

8. PLC pays an annual dividend of $6.00. The company is expected to continue paying this dividend with no future growth in dividends. Investors require 11% rate of return on this investment. What is the current stock value of PLC?

Answers

Answer:

The current stock value of PLC: $54.55.

Explanation:

Please find the below for detailed explanations and calculations:

PLC's stock value should equal to the present value of its future dividends discounted at required rate of return which is given in the question at 11%.

The constant stream of PLC's annual dividend as described in the question forms a perpetuity of $6.00 dollar per year perpetually.

As explained above, by applying the formula for calculating the present value of the perpetuity, we have:

PLC's current stock value = 6/11% = $54.54.

Final answer:

The current stock value of PLC is calculated using the formula for the present value of a perpetuity, which yields a value of $54.55.

Explanation:

The question is asking for the current stock value of PLC based on its perpetual annual dividend of $6.00, with no future growth in dividends, and an investor's required 11% rate of return. This is a question generally covered in corporate finance and involves concepts such as dividend discount model or Gordon Growth Model. However, since the growth rate in this case is zero, we will be using the formula for the value of a perpetuity.

The formula for the present value of a perpetuity is PV (stock value) = D / r, where D is the constant annual dividend and r is the required rate of return. Here, D = $6.00 and r = 11% or 0.11.

Substituting the given values into the formula, we get:

Stock Value = $6.00 / 0.11 = $54.55

Therefore, the current stock value of PLC is $54.55.

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Purchases in May were $58,000, while expected purchases for June and July are $72,000 and $85,000, respectively. All purchases are paid 40% in the month of purchase and 60% in the following month. At what amount are June payments for purchases budgeted?
A. $97,600
B. $63,600
C. $86,000
D. $66,400

Answers

Final answer:

The June payments for purchases are budgeted at $63,600, which is the sum of 60% of May's purchases and 40% of June's purchases.

Explanation:

To calculate the June payments for purchases based on the given payment structure, we need to consider both the portion of purchases paid for in June that were made in May and the portion of purchases paid for in June that are made in June.

For May's purchases of $58,000, 60% is paid in June, which is $58,000 x 60% = $34,800.

For June's purchases of $72,000, 40% is paid in the month of purchase, which is $72,000 x 40% = $28,800.

Adding both amounts gives us the total June payments: $34,800 + $28,800 = $63,600.

Therefore, the budgeted payments for June is $63,600.

The Southside City has $47 million of debt recorded in its Schedule of Changes in Long-term Obligations, made up of $30 million of general obligation debt, $1 million of compensated absences payable, $4 million claims and judgments, and $12 million of obligations under capital leases. The State limits the amount of general obligation debt that can be issued by a City to 20% of the assessed value of its taxable property. The assessed value of property in Southside City is $250 million. The legal debt margin for Southside City is

Answers

Answer

The answer and procedures of the exercise are attached in the following images.

Explanation  

Please consider the data provided by the exercise. If you have any question please write me back. All the exercises are solved in 2 sheets with the formulas indications.  

Marigold Corp.can produce 100 units of a component part with the following costs:
Direct Materials $21000
Direct Labor 5500
Variable Overhead 19000
Fixed Overhead 11000
If Marigold Corp. can purchase the units externally for $50000, by what amount will its total costs change?

A. An increase of S4500
B. An increase of $50000
C. An increase of $15S00
D. A decrease of $11000

Answers

Answer:

A. An increase of $4,500

Explanation:

For computing the total cost change, first we have to determine the total cost which is shown below

= Direct Materials cost + Direct Labor costs + variable overhead costs

= $21,000 + $5,500 + $19,000

= $45,500

And, the outside purchase is $50,000

So, the total cost change would be

= $50,000 - $45,500

= $4,500 increase

During the latest year, Sky Inc. had total sales of $500,000, net income of 30,000, and its year-end total assets were $250,000. The firm’s total debt to total assets ratio was 0.36. You can assume total debt is the same as total liabilities. What is firm's return on equity (ROE)?

Answers

Answer:

18.75%

Explanation:

Data provided in the question:

Total sales = $500,000

Net income = $30,000

Total assets = $250,000

Debt to total assets ratio = 0.36

Thus,

Total debt = 0.36 × $250,000

= $90,000

Shareholders equity = Total assets - Total debt

= $250,000 - $90,000

= $160,000

Now,

Return on equity = Net income ÷ Shareholders Equity

= [ $30,000 ÷ $160,000] × 100%

= 18.75%

Candela Company has retained earnings of $500,000, common stock of $400,000, and total common stockholders’ equity of $1,200,000. It has 200,000 shares of $2 par value common stock outstanding which is currently selling for $5 per share. If Candela Company declares a 2-for-1 stock split on its common stock, what will the effect on total common stockholder's equity?

Answers

Answer:

Total common stockholder's equity will not be effected after the stock split. In other words, it remains at the total of $1,200,000.

Explanation:

Since this is the stock-split transaction, the total common equity does not change.

What has been changed after the stock split is the increase of outstanding share of the company and the decrease par value of their common share. The change is proportionate in the way that total value of the company common stock's related account remain the same.

In this question, since the stock slit is 2-for-1, par value decreases by one-half and outstanding common share increases double.

Omar's current annual salary is $75,000. How much will he need to earn 20 years from now to retain his present purchasing power if the rate of inflation over that period is 3%/year? Assume that inflation is continuously compounded. (Round your answer to the nearest cent.)

Answers

Answer:

amount = $136658.91

Explanation:

given data

current annual salary =  $75,000

time = 20 years

rate = 3%  = 0.03

to find out

amount

solution

we will apply here amount formula for continuously compounded that is express as

amount = Principal × [tex]e^{rt}[/tex]   .......................1

put here value we get

amount = $75,000 × [tex]e^{0.03*20}[/tex]

amount = $75,000 × 1.822

amount = $136658.91

Final answer:

Omar will need to earn approximately $135,979.03 in 20 years to maintain the purchasing power of his current $75,000 salary, considering a 3% annually compounded inflation rate.

Explanation:

The question asks how much Omar needs to earn after 20 years to maintain the current purchasing power of his $75,000 salary with a continuously compounded inflation rate of 3% per year. To calculate this, we can use the formula for continuous compounding: A = Pe^{rt}, where A is the amount needed in the future, P is the current principal amount ($75,000), r is the annual interest rate (inflation rate of 0.03), t is the time in years (20 years), and e is the base of the natural logarithm (approximately 2.71828).

Plugging in the values, we get A = 75000e^{0.03*20}. After performing the calculation, we find that Omar will need to earn approximately $135,979.03 to retain the same purchasing power in 20 years, rounding to the nearest cent.

The records for the Clothing Department of Metlock’s Discount Store are summarized below for the month of January. Inventory, January 1: at retail $24,800; at cost $16,600 Purchases in January: at retail $136,600; at cost $78,695 Freight-in: $7,100 Purchase returns: at retail $3,000; at cost $2,200 Transfers in from suburban branch: at retail $13,000; at cost $9,300 Net markups: $8,100 Net markdowns: $3,900 Inventory losses due to normal breakage, etc.: at retail $500 Sales revenue at retail: $94,300 Sales returns: $2,500 Compute the inventory for this department as of January 31, at retail prices.

Answers

Answer:

$83,300

Explanation:

Total at retail:

= Beginning inventory + Purchases - Purchase return + Transfers in from suburban branch

= $24,800 + $136,600 - $3,000 + $13,000

= $171,400

Ending inventory at retail:

= Total at retail + Net markups - Net markdowns - (sales - sales return) - Normal shortage

= $171,400 + $8,100 - $3,900 - ($94,300 - $2,500) - $500

= $171,400 + $8,100 - $3,900 - $91,800 - $500

= $83,300

Machinery purchased for $67,200 by Coronado Co. in 2016 was originally estimated to have a life of 8 years with a salvage value of $4,480 at the end of that time. Depreciation has been entered for 5 years on this basis. 2021, it is determined that the total estimated life should be 10 years with a salvage value of $5,040 at the end of that time. Assume straight-line depreciation. Prepare the entry to record depreciation for 2021. (If no entry is required, select "No entry" for the account titles and enter 0 for the amounts. Credit account titles are automatically indented when amount is entered. Do not indent manually. Use Machinery related account.)

Answers

Answer:

Entries need for recording depreciation given the change in estimation is:

Dr Depreciation expenses                 4,592

Cr Accumulated depreciation           4,592

( to record depreciation expenses in the year of 2021, given depreciation estimate changes)

Explanation:

Relating to the change in depreciation estimate, the firm will not have to book any adjustment in previous depreciation expenses which is based on the old estimate, instead it will have to re-calculate depreciation expenses given the new estimate which are shown as below:

The net book value as at the beginning of 2021 is:

Purchase price - accumulate depreciation over 5 year

in which: purchase price = $67,200

               accumulated depreciation over 5 year = depreciation expenses per yer x 5 = ( 67,200 - 4,480) /8 * 5 = $39,200

Thus, net book value at the beginning of 2021 is $28,000 which will be used to determine depreciation expense per year for the remaining 5 years of useful life, calculated as:

Depreciation per year: (28,000 - 5,040)/5 = $4,592.

Answer:

Dr Depreciation charge (Profit or loss) $4,592

Cr Accumulated depreciation (B/S)        $4,592

Explanation:

The change in useful life of machinery is a change in accounting estimate and is treated prospectively. The depreciation charge with the useful life of eight years and $4,480 residual value was $7,840 per annum ($67,200-$4,480)/8.

After five years (end of 2020), the NBV of the machine is $28,000 with a residual value of $5,040. Thus the depreciation charge from 2021 onwards is $4,592 calculated as ($28,000-$5,040)/5.

Stossel Company sells 300 units for $200 each to Liberty Inc. for cash. Stossel allows Liberty to return any unused product within 30 days and receive a full refund. The cost of each product is $120. Stossel estimates that ten units will be returned, the costs of recovering the units will be immaterial, and the returned units are expected to be resold at a profit. What amount of Sales Returns and Allowances should Stossel record in the year of the sale?(a)$2,000.(b)$0.(c)$800.(d)$1,200.

Answers

Answer:

Option A.

Explanation:

The given information about the Stossel Company is

Selling price per unit = $200

Cost of each product = $120

Estimated return = 10 units

Sales Returns and Allowances = (Estimated return) x (Selling price per unit )

Substitute the given values in the above formula.

Sales Returns and Allowances = (10) x ($200)

                                                    = $2,000

The amount of Sales Returns and Allowances should Stossel record in the year of the sale is $2,000.

Therefore, the correct option is A.

Amazon, a successful online retailer, manages an extensive customer database that is used to determine which products are suggested to each customer. Some data are best collected from the customer; other data are best collected from the businesses where purchases are made. Which of the following customer data are best collected from the customer A. Publicity B. Personal Selling

Answers

Companies like Amazon collect extensive customer data, including information best sourced from the customers themselves, like Personal Selling and Publicity preferences. They use big data and customer feedback to personalize shopping experiences and improve marketing strategies. Businesses employ various methods to gather these data, ensuring a balance of directly engaging customers and analyzing their behaviors.

The customer data that are best collected from the customer include Personal Selling and Publicity preferences. Companies like Amazon gather massive amounts of big data which include details about purchasing habits, browsing history, and personal preferences. Such data practices assemble comprehensive profiles of customer interactions with their platform to offer tailored product suggestions and improve sales strategies.

To successfully manage these databases, businesses apply advanced data mining technology, as well as strategies like personalized follow-up emails when shopping carts are abandoned. Companies often rely on customer feedback directly obtained from their customers through mechanisms such as surveys, questionnaires, and direct customer engagement to refine their services and product offerings. This direct contact with customers provides invaluable insights that may not be easily discernible through passive data collection methods.

By focusing on customer data practices that leverage both business-collected data and customer-supplied information, companies like Amazon are able to maintain a competitive edge, ensuring that they address their customers' needs while optimizing their own sales and marketing efforts.

Which of the alternatives to the modern theory of the firm holds that managers attempt to meet some goal that is defined in terms of a specified level of sales, profits, growth, or market share?
A. Management utility maximization model
B. Profit maximization model
C. Satisficing model
D. Sales maximization model

Answers

Answer:

C. Satisficing model

Explanation:

Satisficing model aims at reaching and receiving the results which makes the desired person satisfied with the results.

It basically provides the company and its management to not only find an optimal solution but a solution which is satisfying for the management.

Thus, in the given instance management sets a prescribed percentage as results they desire for sales, and related profit which further results in desired level of growth.

Thus, this is about satisfactory results that is Satisficing model.

The Satisficing model is the options to the current theory of the firm maintains that managers try to complete any goal that is defined in terms of a specified level of sales, profits, etc.

What is  Satisficing model?

Satisficing is a decision-making process that seeks a sufficient result, rather than the best solution. Rather than setting the highest effort toward achieving the ideal result.

It focuses on sensible steps when faced with charges.

It essentially furnishes the company and its direction to not just encounter an optimum resolution, but an explanation which is fulfilling for the control.

Thus, in the given example, management develops a visited percentage of outcomes they want for sales and connected profit, which additionally results in the desired level of growth.

Therefore, option C is correct.

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A reduction in U.S net exports would shift U.S. aggregate demand
a. rightward. In an attempt to stabilize the economy, the government could increase expenditures.
b. rightward. In an attempt to stabilize the economy, the government could decrease expenditures.
c. leftward. In an attempt to stabilize the economy, the government could increase expenditures.
d. leftward. In an attempt to stabilize the economy, the government could decrease expenditures.

Answers

Answer:

c. leftward. In an attempt to stabilize the economy, the government could increase expenditures.

Explanation:

When the economy of a country faces a recession, that country chooses not to make high imports. For example, if Canada faces a recession in its economy, the Canadian government will not import more to stabilize the economy. According to the Keynesian framework, as the income of people decreases, the net export will be reduced, and the aggregate demand curve will shift leftward.

Suppose there are 2,000 people who are unemployed as a result of cyclical unemployment and 1,000 people who are unemployed as a result of structural unemployment. How many people are unemployed as a result of frictional unemployment?

Answers

Answer:

1,000

Explanation:

Suppose the town of Boone has a total population of 50,000 people. Of those, 45,000 people are employed. There are 1,000 full-time students who are not employed or actively seeking work. The rest of the people are out of work but have been actively seeking work within the past four weeks.

This information is not given in the question.

For computing the frictional unemployment, first we have to determine the unemployed which is shown below:

Number of unemployed would be

= Total population - employed - full time students

= 50,000 - 45,000 - 1,000

= 4,000

Now the frictional unemployment would be

=  Unemployed - cyclical unemployment - structural unemployment

= 4,000 - 2,000 - 1,000

= 1,000

Stock X has a beta value of 1. It pays annual dividends, of $5, starting one year from today. If the risk-free return is currently 2%, and the equity risk premium is 5%, what is the present value of the stock?

Answers

Answer:

$71.43%

Explanation:

In this question, we apply the Capital Asset Pricing Model (CAPM) formula which is shown below

Cost of equity = Risk-free rate of return + Beta × (Market rate of return - Risk-free rate of return)

The (Market rate of return - Risk-free rate of return)  is also known as equity risk premium

For computing the present value of the stock, first we have to compute the cost of equity which is shown below:

= 2% + 5 1 5%

= 2% + 5%

= 7%

Now the present value of the stock would be

= Annual dividend ÷ cost of equity

= $5 ÷ 7%

= $71.43%

Gonzalez Company acquired $153,600 of Walker Co., 8% bonds on May 1 at their face amount. Interest is paid semiannually on May 1 and November 1. On November 1, Gonzalez Company sold $43,200 of the bonds for 98.Journalize entries to record the following in Year 1 (refer to the Chart of Accounts for exact wording of account titles):a. The initial acquisition of the bonds on May 1.b. The semiannual interest received on November 1.c. The sale of the bonds on November 1.d. The accrual of $1,300 interest on December 31.

Answers

Answer:

The Journal entries are as follows:

(i) On may 1,

Investment - Walker Co. A/c    Dr.  $153,600

To cash                                                               $153,600

(To record the initial acquisition of the bonds)

(ii) On November 1,

Cash A/c( $153,600 × 8% × 6/12)   Dr.  $6,144

To Interest revenue                                            $6,144

(To record the semiannual interest received)

(iii) On November 1,

Cash A/c ($43,200 × 98%)          Dr. $30,240

Loss on sale of investment A/c  Dr. $12,960

To Investment - Walker Co.                                $43,200

(To record the sale of the bonds)

(iv) On December 31,

Interest receivable A/c   Dr. $1,300

To Interest revenue                          $1,300

(To record the accrual of $1,300 interest)

The largest ________ in North America is the West Edmonton Mall in Alberta, Canada. It is home to more than 800 stores, the world’s largest indoor amusement park, more than 100 restaurants, a movie complex, and two hotels, all of which attract 30 million visitors each year.

Answers

Answer:

Regional Shopping Mall

Explanation:

A Shopping Mall is the one which is described as the agglomeration or group of different kind of stores, which are providing or offering numerous products, brands or services at one place or under a single roof.

Mall named West Edmonton is situated in Canada and in North America, it is the largest or biggest shopping mall . It has more than 800 shops, restaurants, amusement park and movie complex.

3. Calculate the equity each of these people has in his or her home: Fred just bought a house for $200,000 by putting 10% as a down payment and borrowing the rest from the bank. Freda bought a house for $150,000 in cash, but if she were to sell it now, it would sell for $250,000.

Answers

Answer:

1. $20,000

2. $250,000

Explanation:

In the balance sheet, the assets, liabilities, and stockholder equity is recorded. In this the accounting equation is used which is shown below:  

Total assets = Total liabilities + stockholder equity  

The debit and credit side of the balance sheet should always be equal and balanced.  

Moreover, it always is prepared on the specified date.

In the given case, the equity value would be

1. Assets = $200,000

Down payment = $200,000 × 10% = $20,000

Borrowed amount or Liabilities = $200,000 - $20,000 = $180,000

So, the equity would be $20,000

2. Purchase price = $150,000

Market value to sell = $250,000

The market value would be considered as an equity because there is no liability i.e $250,000

According to the three-needs theory, the need for ________ is the need to make others behave in a way that they would not have behaved otherwise.

Answers

Answer:  Power  

                                           

Explanation: In simple words, power refers to the need in which one aims to gain authority and recognition in which their subordinate and colleagues values them and behaves with them in utmost respect.

Usually, such need brings conflicts in group as if any issue arises the one in the power always wins and the other will always loose no matter who was wrong and who was right.

People in this category usually employs high discipline and remain inn need for a tweeter personal recognition.

2) A 10-year, 10% semiannual coupon bond selling for $1,135.90 can be called in 4 years for $1,050 (hint: par value is $1,000). Draw the Time line? Show your work What is its yield to maturity (YTM)? Show your work What s its current yield (CY)? Show your work What is its yield to call (YTC)? Show your work.

Answers

Answer

The answer and procedures of the exercise are attached in the following 2 images.  

Explanation  

FILE HOME INSERT DATA REVIEWVIEW Tell me what you wa fc 1 time to maturity years) 2 time to maturity(semi-annual) 3 coupon rate 4 par value 5 annual coupon 6 semiannual coupon 7 price 8 semiannual YTM 9 Annual YTM 10 call price 11 time untill call 12 time untill call(semi-annual) 13 semi-annual YTC 14 annual YTC 15 current yield 16 10 formulas 20 B1*2 1000 100 B3 B4 0 B5/2 1135.9 4% RATE(B2,B6,-B7,B4) 8.00% B8*2 1050 4 8 B11*2 3.57% RATE(B12,B6,-B7,B10) 7.14% B13"2 8.80% B5/B7

2) YTM = ANNUAL YTM

3) YTC = Annual YTC

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