The appropriate journal entry to record the transaction is: Debit Payroll taxes expense 273, Credit FICA Social Security Payable (6.2%) $124, Credit FICA Medicare Payable (1.45%) $29, Credit FUTA (.6%) $12, Credit SUTA (5.4%) $108
How to prepare the journal entry?Merger Company journal entry
March 31
Debit Payroll taxes expense 273
($124 + $29 + $12 +$108)
Credit FICA Social Security Payable (6.2%) $124
( 6.2% × $2,000)
Credit FICA Medicare Payable (1.45%) $29
(1.45% × $2,000)
Credit FUTA (.6%) $12
( .6% × $2,000)
Credit SUTA (5.4%) $108
( 5.4% × $2,000)
(To record payroll taxes expense)
Therefore the entry is Debit Payroll taxes expense 273, Credit FICA Social Security Payable $124, Credit FICA Medicare Payable $29, Credit FUTA$12, Credit SUTA $108.
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Consider the organization where you are currently employed (you may use a former employer). Share the type of business, and identify specific examples of what you believe to be the most and least valuable long-lived assets. Explain your rationale.
The key to a success-ful organization is to have a culture ba-sed on a strongly held and wide-ly shared set of beliefs that are support-ed by strategy and stru-cture.
When an organ-ization has a strong culture, 3 things happen: Emplo-yees know how top manage-ment wants them to respond to any situation, emplo-yees believe that the expect-ed response is the proper one, and employees know that th-ey will be reward-ed for demons-trating the organization's values.
Employers have a vital role in perpe-tuating a strong culture, starting with recruit-ing and selecting app-licants who will share the organ-ization's beliefs and thrive in that culture, develop-ing orientation, training and perform-ance management programs that out-line and reinforce the organ-ization's core values
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Marginal cost is defined as the rate of change in
Answer:
Marginal cost is defined as the rate of change in TOTAL COST WHEN THE QUANTITY IS INCREASED IN PRODUCING.
Explanation:
MARGINAL COST is defined as the change of cost when we increase a unit in the production. When quantity is increased, MARGINAL COST EVENS GETS INCREASED.
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A fire completely destroyed the entire inventory of Printing Delight Co. on March 15, 20-
-. Fortunately, the books were not destroyed in the fire. The following information is
taken from the books of Printing Delight Co. for the time period, January 1, 20-- through
March 15, 20--:
Beginning inventory, January 1, 20--
Net purchases, January 1, through March 15, 20--
Net sales, January 1, through March 15, 20--
Normal gross profit percentage of sales
$45,000
252,000
378,000
37%
Required:
1. Estimate the cost of goods sold for the time period January 1 through March 15, 20-
-, using the gross profit method.
Estimated cost of goods sold
2. Estimate the amount of merchandise inventory destroyed in the fire on March 15,
20--, using the gross profit method.
Estimated inventory on March 15, 20--
Estimated Inventory on March 15 is $58,860
What is Beginning inventory?
Beginning inventory is the overall economic cost of gadgets which might be in inventory and equipped to apply or promote on the begin of an accounting period. Also referred to as beginning inventory , starting stock fits the preceding accounting period's finishing stock.Beginning stock, or beginning inventory , is your stock cost on the begin of an accounting period (normally a yr or a quarter).The significance of understanding your beginning inventory It tells you ways a whole lot stock you need to paintings with, and what kind of stock you want to reserve to keep away from stockouts. Beginning inventory also can be used to calculate how a whole lot products become offered all through a given period.
1. Sales $378,000
Less: Cost of Goods Sold 238,140
Gross Profit (378,000 * 37%) 139,860
Estimated Cost of Goods Sold = $238,140
2. Estimated Inventory on March 15 =
Beginning Inventory + Net Purchases - Cost of Goods Sold
= $45,000 + $252,000 - $238,140
= $58,860
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Which type of health insurance policy should you purchase if you never want to worry about referrals?
Answer:
Credit union profits go back to members, who are shareholders. This enables credit unions to charge lower interest rates on loans, including mortgages, and pay higher yields on savings products, such as share certificates (or CDs). Lower fees. Federal credit unions are exempt from federal taxes
Explanation:
What should be the current price of a share of stock if a $5 dividend was just paid. The stock has a required return of 20%. And a constant dividend growth rate of 6%?
a. $25.00
b. $19.23
c. $37.86
d. $35.71
the current price of a share of stock is $37.86. if a $5 dividend was just paid. The stock has a required return of 20%. And a constant dividend growth rate of 6%.
The current price of a share of stock will be
P = $5(1.06)/(0.20-0.06)
P = $ [tex]\frac{5.30}{0.14}[/tex]
P= $37.86
Dividends are paid out of the employer's income after tax (consumption). Dividends also help decide the value of an employer's stocks. They sign to shareholders that the business is earning enough to assist growth and share a part of the gains with its owners.
A dividend is the distribution of a company's profits to its shareholders and is decided by using the employer's board of directors. Dividends are frequently allotted quarterly and may be paid out as coins or in the shape of reinvestment in additional inventory.
A dividend is a praise paid to the shareholders for their investment in an organization’s equity, and it usually originates from the enterprise's net earnings. even though profits can be stored within the corporation as retained income for use for the employer’s ongoing and destiny enterprise sports, a remainder can be allotted to the shareholders as a dividend.
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When you think about a leader, what words would you use to describe that person?
Answer: Someone who has the most power
Explanation:
The supply curve will shift because of
The supply curve will shift because of changes in production costs and related factors.
The supply curve will shift when the production cost increases, resulting in lower number of goods produced; or when production cost decreases, resulting in higher number of good produced.
Changes in the curve are often the result of changes in prices of materials, cost of labor, utilities costs, technological changes, competition, regulatory changes, and so on.
If the supply curve shifts up, that means less goods produced due to the higher cost to manufacture the product. If the supply curve shifts down, then more goods can be produced as costs of manufacturing the product decreases.
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If ABC Inc. issues 100 of the 8%, 5-year bonds when the market rate of interest is only 6%, then the cash received is $108,530 (Issued Bond at a Discount).
Group of answer choices:
A) True
B) False
It is true to state that If ABC Inc. issues 100 of the 8%, 5-year bonds when the market rate of interest is only 6%, then the cash received is $108,530 (Issued Bond at a Discount).
What is a bond?A bond is a financial asset in which the issuer owes the bearer a debt and is obligated to return the principle of the bond and interest over a predetermined period, depending on the conditions.
An income bond is a form of financial instrument in which the investor has assured just the face value of the bond, with any dividend payments paid only if the issuing firm has enough revenues to cover the coupon payment. An adjustment bond is a sort of income bond in the context of corporate bankruptcy.
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Of the five global product and communications strategies,
which best describes L’Oréal’s
approach?
Of the five global product and communications strategies, product invention best describes L’Oréal’s approach
What is product invention?Generally, Around the year 1752, Benjamin Franklin made the discovery that lightning may have an electrical impact, which led to the invention of the lightning rod.
This innovation is still put to use today and has significantly improved the level of protection that buildings provide residents during thunderstorms.
Since the dawn of time, people all around the world have been coming up with new ideas.
Product innovation is the worldwide product and communications strategy that best represents the approach used by L'Oréal. This is due to the fact that they have developed new goods and services for nations all over the globe.
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1. In 2018, Fast Company identified Apple as the number one most innovative company in the world. Why do you think Apple has been given this accolade?
Apple was given accolade because it was recognized as first company to have market value of $1 trillion
Reasons for Apple's Success
Constant focus on making things easier and more convenient for peopleProduct development and market penetrationThe PC industry's revolutionGraphical user interface and the mouse were added to consumer productsEnhanced music playersStarted the revolution in smartphonesIntroducing cutting-edge innovations that serve as trendsetters for the rest of the sectorWhat happened in 2018?
Apple made history on August 2, 2018, when it became the first publicly traded U.S. business to have a market capitalization of $1 trillion. The Apple brand and its continuous success are substantially influenced by both performance and design.
Apple's success can be attributed to a global strategy that went beyond regular desktop computers to encompass mobile and wearable technology. They make the consumer feel good about themselves.
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what is the net profit if my net income is $1320, Total Assets is $9370, Total liabilities is $6700, and Total Revenue is $6880?
The net profit, based on the total assets, the total liabilities and the net income is $1,320
How to find the net profit?The net profit is part of the equity that a company has which also includes the common stock and the total revenue.
The Accounting equation is:
Assets = Liabilities + Equity
The net profit is the same as the net income so if the net income is $1, 320 then the net profit is also $1, 320. To find the net profit, expenses are taken from the total revenue which is derived from sales.
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Fortune Incorporated is preparing its master budget for the first quarter. The company sells a single product at a price of $25 per unit. Sales (in units) are budgeted at 150,000 for the first quarter. Cost of goods sold is $14 per unit. Other expense information for the first quarter follows.
Sales Commissions 8% of sales dollars
Rent $42,000 per quarter
Advertising $562,500 per quarter
Office salaries $225,000 per quarter
Depreciation $120,000 per quarter
Interest 1.25% quarterly on $250,000 note payable
Tax rate 30%
Prepare a budgeted income statement for the first quarter ended March 31. (Round your intermediate and final answers to the nearest whole dollar.)
The budgeted income statement for Fortune Incorporated for the first quarter that ended March 31 is as follows:
Fortune Incorporated
Budgeted Income StatementFor the first quarter ended March 31
Sales Revenue $3,750,000
Cost of goods sold 2,100,000
Gross profit $1,650,000
Other Expenses:
Sales commission $300,000
Rent 42,000
Advertising 562,500
Office salaries 225,000
Depreciation 120,000
Interest expense 3,125
Total expenses $1,252,625
Income before tax $397,375
Tax expense 119,213
Net income $278,162
What is the budgeted income statement?The budgeted income statement is a financial performance statement that shows the expected sales revenue and net income for a period.
The income statement figures are based on estimates and not actual results.
Sales Revenue = $3,750,000 ($25 x 150,000)
Cost of goods sold = $2,100,000 ($14 x 150,000)
Other Expenses:
Sales commission = $300,000 ($3,750,000 x 8%)
Rent per quarter = $42,000
Advertising per quarter = $562,500
Office salaries per quarter = $225,000
Depreciation expense per quarter = $120,000
Interest expense per quarter = $3,125 ($250,000 x 1.25%)
Tax rate = 30%
Tax expense = $ ($ x 30%)
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What is the biggest Stock-Market in South Africa?
Answer:
JSE
Explanation:
The JSE is currently ranked the 17th largest stock exchange in the world by market capitalisation and the largest exchange in the African continent. The JSE was formed in 1887 during the first South African gold rush.
true or false
In measuring GDP, the income approach is more accurate than the expenditure approach.
This is true. In measuring GDP, the income approach is more accurate than the expenditure approach.
What is the income approach of GDP measurement?According to the income approach, which is used to calculate GDP, all economic expenditures must equal the entire revenue produced by the creation of all economic goods and services.
The gross operating surplus (GOS) and mixed income are added together as part of the income approach to calculating gross domestic product (GDP), along with employee remuneration, production taxes and import subsidies subtracted from those amounts.
The income approach is a method for valuing real estate that calculates fair value using the revenue the property generates. It is computed by dividing the capitalization rate by net operating income.
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Kevin paid $2,550 in qualifying expenses for his daughter, Jasmine, who attended a community college. What is Kevin's lifetime learning credit without regard to AGI limitations or other credits?
Without regard to AGI limitations or other credits, Kevin's lifetime learning credit can be found to be $510
How to find the lifetime learning credit?To find the lifetime learning credit when there is no regard to AGI limitations or other credits, Tax laws are such that one gets the 20% of the first $10, 000 expense that qualify to be spent on community college.
The means that Kevin's lifetime learning credit for paying expenses for Jasmine are:
= Qualified expenses x Percentage of the first qualifying expenses
= 2, 550 x 20%
= $510
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Suppose your company sells a 3 pack of lenses that attach to smart phones to improve the quality of pictures people take. You pay $29.95 for each 3 pack and sell them for $59.95. What is your Cost of Goods Sold Percentage for this item?
Answer:
the answer is 50%
Explanation:
because it is like a half of it
The cost of goods sold percentage for the 3 pack of lenses for smart phones is 49.96%
How to find the cost of goods sold?The cost of goods sold is simply the amount that a person or company spent in order to be able to acquire the good that they are now selling.
In this case, the amount that you acquired the pack of lenses is $29.95 so this is the cost of goods sold.
The cost of goods sold percentage is:
= Cost of goods sold / Selling price x 100%
= 29.95 / 59.95 x 100%
= 0.49958
= 49.96%
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Assume that you have just been made manager of a team of young employees that includes a recent hire from Asia. Many people from Asian countries feel that it is inappropriate to bother their boss or express dissatisfaction. How might you encourage your Asian team to ask you questions, let you know when he/she is having difficulties and bring any concerns to your attention? (If you’re an Asian student, what would encourage you to communicate with your boss?
Given the circumstances and information above, I will encourage my Asian team to ask me questions, let me know when he/she is having difficulties, and bring any concerns to my attention by Leading by example.
Encouraging your employees to ask more questionsIt is not a hidden knowledge that Asians are generally conservative in their approach. Also, employees tend to be reserved when it comes to dealing with their bosses. Thus, it is not uncommon to see Asian employees not wanting to bother their bosses with questions, even when things are not going well.
However, to encourage my Asian employees to ask questions I would do the following:Lead by example: this implies that I would be asking them simple but critical questions about their work and working conditionI will base my relationships with them on the drive and not just on the question.I will ensure to listen to what’s being asked rather than listen to them grudginglyI will continue to ensure I maintain and improve upon these strategies over and over.Hence, in this case, it is concluded that there are different ways to encourage my Asian employee to ask the right question in the workplace.
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Vanessa, a single mother, has three children, Mariah (7), Alejandro (12), and Brianna (18). Brianna is a full-time student. Vanessa's adjusted gross income is $68,950, and her tax liability is $5,757. All three children are Vanessa's qualifying child dependents. What is the total of Vanessa's Child Tax Credit and Other Dependent Credit?
The total of Vanessa's Child Tax Credit and Other Dependent Credit, based on her tax liability and children, is $5, 757.
What is the Child Tax Credit?Child Tax Credit is a credit that tax payers are eligible for if they have children who depend on them. The age of the children is such that they have to be below the age of 19.
For every child that qualifies for the Child Tax credit, the tax payer gets a tax credit of $2, 000.
Vanessa has a total of 3 children who are below the age of 19 and so they all qualify which means that Vanessa qualifies for a Child Tax Credit of:
= 2, 000 x 3
= $6, 000
However, the child tax credit cannot exceed the actual tax liability of $5, 757.
Vanessa's Child Tax Credit and Other Dependent Credit is therefore the sum of $5, 757.
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Which of the following is not a valid generalization concerning the relationship between price and costs for a purely competitive seller in the short run?
Multiple Choice
O
Price must be at least equal to average total cost.
Price times quantity produced must be equal to or greater than total variable cost for some level of output or the firm will close down in the
short run.
Price may be equal to, greater than, or less than average total cost.
Price must be equal to or greater than minimum average variable cost for the firm to continue producing.
The following is not a valid generalization that price may be equal to, greater than, or less than average total cost for a purely competitive seller in the short run.
What is Average Total Cost of a Product?
The average total cost is calculated by dividing the total cost of production by the total output. In other words, the average cost is the sum of the firm's total fixed and variable costs divided by the sum of the units it produces. Average cost, often known as unit cost, in economics is the total cost divided by the quantity of a good produced: Display style AC = frac TC Q. Average cost strongly influences how businesses decide to price their items.
Hence, the option c is correct which is Price may be equal to, greater than, or less than average total cost.
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The purpose of the stock market is to make?
Answer: The stock market helps companies raise money to fund operations by selling shares of stock, and it creates and sustains wealth for individual investors. Companies raise money on the stock market by selling ownership stakes to investors. These equity stakes are known as shares of stock.
Think of a potential product you might buy or create to sell in your store. Describe this product and estimate how many you think you can reasonably sell your first year in business.
The product that I will sell in my store is Coffee, I will prepare (create) the coffee in store and will sell it, I will be able to sell almost 200 coffee cups per day which makes 73,000 cups per year.
What is a Business?Business is a trade in which a person purchases or makes the inventory and sell it for profit, the strategies are made and acted accordingly to maximize the profit.
The potential business will be a coffee shop where I will sell the coffee that will be prepared in my store, according to a survey an average coffee shop sells 230 cups of coffee everyday, being pessimist and a new coffee shop I am estimating to sell 200 cups of coffee per day which makes 73,000 cups of coffee per year. This coffee cup is estimated to be sold for $3 each and will cost $2 so a profit of $1 will be available on each cup of sale.
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If you deposit $200 into a CD (Certificate of Deposit) with an interest rate of 1% for 3 years, how much simple interest will you earn after three years?
If you deposit $200 into a CD (Certificate of Deposit) with an interest rate of 1% for 3 years, simple interest is $6.
What is the simple interest?Generally, Your annual interest earnings will be as follows:
1 Interest rate multiplied by the amount of money deposited
= 200 x 1%
= $2
Because it is simple interest, the amount of interest that you receive will remain constant from year to year. In three years, you will have the following:
1 Interest accrued every year multiplied by the number of years
= 2 x 3
= $6
As a result, you will get an interest payment of $6.
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Banks only play a very small role in the economy, accepting deposits and making loans ?true or false? explain
Commercial banks compete with each other mainly through interest rates? Right or wrong explanation
Will market interest rates rise if the central bank expands the volume of money?True or false explanation
Would the most effective and secure commercial banking regulator be the ministry of justice? Right or wrong explanation
money laundering makes the total money supply in the economy increase, thus stimulating the development of the economy?
Social insurance works not for profit, so it is not a little financial? right or wrong explanation
Thanks you!
Banks only play a very small role in the economy, accepting deposits and making loans is false.
Commercial banks compete with each other mainly through interest rates is wrong.Will market interest rates rise if the central bank expands the volume of money is falseNo, the most effective and secure commercial banking regulator will not be the ministry of justice.Money laundering makes the total money supply in the economy increase, thus stimulating the development of the economy is true.Social insurance works not for profit, so it is not a little financial is wrong.What is the impact of money in the economy?Lower interest rates are often a result of increased money supply, which leads to more investment and more money in consumers' hands, which in turn boosts consumption. In response, companies place larger orders for raw materials and boost output.
Interest rates and the amount of money in a country are inversely related. This implies that if a country's economy has a bigger supply of money, interest rates should be lower. Rates ought to be higher, on the other hand, if the money supply is smaller.
Therefore, By ensuring banks have competent management, regulations assist prevent them from making poor investments or taking on too much risk. Social insurance has been found to significantly lower poverty rates in the US, particularly for children and older people.
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QUESTION 3 of 10: For a venue seeking to optimize ticket sales by providing different services at different prices for different clients
attending the same event, it is essential to tailor a _______
offer that can satisfy customer demand
For a venue seeking to optimize ticket sales by providing different services at different prices for different clients attending the same event, it is essential to tailor a Multi-ticket offer that can satisfy customer demand.
Customer satisfaction is a metric that measures a company's customers' level of satisfaction with its goods, services, and capabilities. Information about customer satisfaction, such as surveys and ratings, can assist a business in deciding how best to adjust or improve its goods and services.
Customer satisfaction must be a company's first priority. This rule is applicable to all types of organisations, including commercial enterprises, retail and wholesale businesses, governmental agencies, service providers, nonprofits, and every division within one. Businesses shouldn't presume to understand what customers want. Instead, it's critical to comprehend the consumer's perspective through making use of techniques like polling, focus groups, and customer surveys. Organizations can better customise their services and goods to their clients by using these technologies to acquire in-depth insights into what they desire.
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Which of the following is an example of a direct question?
•"I understand that you wish to improve your supply chain, right?"
•"Why do you think you want to upgrade your motor fleet?"
•"What are your needs for wireless technology?"
•"Does your firm want to reduce its production costs?"
An example of a direct question would be: Does your firm want to reduce its production costs? Option d.
What is a direct question?A direct inquiry usually ends in a question mark and is one that can be replied (i.e., it is not a statement). Have you ever texted the incorrect person, for instance? When eating pizza, do you fold it?
The indirect question will have if if the direct question is a "yes or no" inquiry and lacks a question word like what, who, when, where, why, or how. Do you like Italian food, Tom? Do you know if Tom enjoys Italian cuisine? Are your folks coming to supper with us?
Direct inquiries make no assumptions, allowing the respondent to completely express their own narrative using their own words. This reveals the most precise understanding of their motivations. Leading questions, however, skew results due to our own prejudice.
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when using the Area health education centers model, the should the student first state the consequence?
When using the Area health education centers model, it is false that the student should first state the consequence.
What is the Area Health Education Centers?This Education Centers enforces a federally funded program that is established in the United States in 1972 to improve the supply, distribution, retention and quality of primary care and other health practitioners in medically under-served areas.
The health program is among the national effort to improve access to health services through changes in the education and training of health professionals. In conclusion, the main goal of the educational program is to link health professions education with service delivery in underserved areas by bringing together the academic resources needed.
Full question "when using the Area health education centers model, the should the student first state the consequence True/False"
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Leadership is the activitgity of managing people by providing tasks and time to complete them to meet deadloines.
a. true
b. false
A project currently generates sales of $10 million, variable costs equal 50% of sales, and fixed costs are $2 million. The firm’s tax rate is 21%. Assume all sales and expenses are cash items. a) What are the effects on cash flow, if sales increase from $10 million to $11 million? b) What are the effects on cash flow, if variable costs increase to 65% of sales?
The effect on cash flow when sales increases from $10 million to $11 million is an increase in cash flow by $0.395 million.
The effect on cash flow when variable costs increase to 65% of sales is a decrease in cash flow by $-1.185 million.
What are the effects on cash flow?The formula that can be used to determine the cash flow generated from the project is:
Cash flow = (sales - total cost) x (1 - t)
Where: t = tax rate
Total cost is the sum of fixed cost and variable cost. Variable cost is the cost that varies based on the level of output. Fixed cost remains the same regardless of the level of output.
Total cost = fixed cost + variable cost
Fixed cost = $2 million
Variable cost = 50% x 10 million
= 0.5 x 10 million = 5 million
Total cost = $5 million + $2 million = $7 million
Cash flow when sales is $10 million = (10 million - 7 million) x (1 - 0.21)
3 million x 0.79 = $2.37 million
Variable cost when sales is 11 million = 0.5 x $11 million = $5.5 million
Total cost = $5.5 million + 2 million = $7.5 million
Cash flow when sales is 11 million = (11 - 7.5 million) x (1 - 0.21)
$3.5 million x 0.79 = $2.765 million
Change in cash flow = $2.765 million - $2.37 million = $0.395 million
Variable cost when it increases to 65% of sales = 0.65 x $10 million = 6.5 million
Total cost = 6.5 million + 2 million = $8.5 million
Cash flow = (10 million - 8.5 million) x (1 - 0.21)
$1.5 million x 0.79 = $1.185 million
Change in cash flow = $1.185 million - $2.37 million = $-1.185 million
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Five subtracted from the product of 10 and a number is less than 30. Use the variable b for the unknown number.
Match the NAEYC Program Standard on the left with its description on the right.
Matching the NAEYC Program Standard on the left with its description on the right is as follows:
NAEYC Program Standard DescriptionRelationships g) Promotes positive interactions
Curriculum e) The curriculum utilized
Teaching d) Teaching methods
Assessment of Child Progress f) Formal and informal assessments
Health h) Supports health and nutrition
Staff Competencies, Preparation,
and Support i) Highly qualified teaching staff
Families b) Positive relationships with families
Community Relationships c) Strong community relationships
Physical Environment a) Safe environment
Leadership and Management j) Strong leadership, procedures, and
What are the NAEYC Program Standards?The National Association for the Education of Young Children (NAEYC) has 10 program standards to facilitate families in making the right choice with regard to their children's childcare center, preschool, or kindergarten selection and support.
The NAEYC is an umbrella organization representing teachers, para-educators, center directors, trainers, college educators, families of young children, policymakers, and early childhood education advocates.
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