Partnership business examples

Answers

Answer 1

Answer:

GoPro & Red Bull.

Pottery Barn & Sherwin-Williams.

Casper & West Elm.

Kanye and Adidas.

BMW & Louis Vuitton.

Starbucks & Spotify.

Apple & MasterCard.


Related Questions

Plymouth Company owns equipment with a cost of $600,000 and accumulated depreciation of $375,000 that can be sold for $300,000, less a 4% sales commission. Alternatively, Plymouth Company can lease the equipment for four years for a total of $320,000, at the end of which there is no residual value. In addition, the repair, insurance, and property tax expense that would be incurred by Plymouth Company on the equipment would total $40,000 over the four-year lease.
A. Prepare a differential analysis on August 7 as to whether Plymouth Company should lease (Alternative 1) or sell (Alternative 2) the equipment.
B. Should Plymouth Company lease (Alternative 1) or sell (Alternative 2) the equipment?

Answers

Answer:

A. We have:

Profit from Lease Equipment (Alternative 1) = $280,000

Profit from Sell Equipment (Alternative 2) = $288,000

Differential Effects = Net gain from selling = $8,000

B. Since the net gain from selling is $8,000, Plymouth Company should sell (Alternative 2) the equipment.

Explanation:

A. Prepare a differential analysis on August 7 as to whether Plymouth Company should lease (Alternative 1) or sell (Alternative 2) the equipment.

Note: See the attached excel file for the differential analysis.

In the attached excel file, the following calculation is made:

Cost of Sell Equipment (Alternative 2) = Sales commission = Revenue * Sales commission percentage = $300,000 * 4% = $12,000

From attached excel file, we have:

Profit from Lease Equipment (Alternative 1) = $280,000

Profit from Sell Equipment (Alternative 2) = $288,000

Differential Effects = Net gain from selling = $8,000

B. Should Plymouth Company lease (Alternative 1) or sell (Alternative 2) the equipment?

Since the net gain from selling is $8,000, Plymouth Company should sell (Alternative 2) the equipment.

Bridgeport Company is constructing a building. Construction began on February 1 and was completed on December 31. Expenditures were $1,836,000 on March 1, $1,236,000 on June 1, and $3,038,370 on December 31. Bridgeport Company borrowed $1,112,250 on March 1 on a 5-year, 12% note to help finance construction of the building. In addition, the company had outstanding all year a 9%, 5-year, $2,342,100 note payable and an 10%, 4-year, $3,467,800 note payable. Compute the weighted-average interest rate used for interest capitalization purposes.

Answers

Answer:

9.6%

Explanation:

According to the problem, calculation are as follows,

Company borrowed on March 1 = $1,112,250

First we calculate total expenditures in constructing a building.

Total Expense = ($1,836,000 × 10÷12)+ ($1,236,000 × 7÷12)+ ($3,038,370 × 0÷12)

= $1,530,000 + $721,000 + 0

= $2,251,000

So, Difference in both amount = $2,251,000 - $1,112,250 = $1,138,750

We can calculate the weighted average interest rate by using following formula,

Weighted average interest rate = Interest ÷ outstanding principal

Where, Outstanding principal = $2,342,100 + $3,467,800 = $5,809,900

Interest = $2,342,100 × 9% + $3,467,800 × 10%

= $210,789 + $346,780 = $557,569

So, by putting the value in formula, we get,

Weighted average interest rate = $557,569 ÷ $5,809,900

= 0.096 or 9.6%

Activity-Based Product Costing
Sweet Sugar Company manufactures three products (white sugar, brown sugar, and powdered sugar) in a continuous production process. Senior management has asked the controller to conduct an activity-based costing study. The controller identified the amount of factory overhead required by the critical activities of the organization as follows:
Activity Budgeted Activity Cost
Production $471,200
Setup 310,800
Inspection 81,000
Shipping 156,000
Customer service 65,500
Total $1,084,500
The activity bases identified for each activity are as follows:
Activity Activity Base
Production Machine hours
Setup Number of setups
Inspection Number of inspections
Shipping Number of customer orders
Customer service Number of customer service requests
The activity-base usage quantities and units produced for the three products were determined from corporate records and are as follows:
Machine Hours Number of
Setups Number of
Inspections Number of
Customer Orders Customer
Service
Requests Units
White sugar 3,340 180 200 780 50 8,350
Brown sugar 2,130 270 300 2,150 320 5,325
Powdered sugar 2,130 250 500 970 130 5,325
Total 7,600 700 1,000 3,900 500 19,000
Each product requires 0.9 machine hour per unit.
Required:
If required, round all per unit amounts to the nearest cent.
1. Determine the activity rate for each activity.
Production $ per machine hour
Setup $ per setup
Inspection $ per move
Shipping $ per cust. ord.
Customer service $ per customer service request
2. Determine the total and per-unit activity cost for all three products.
Total Activity Cost Activity Cost Per Unit
White sugar $ $
Brown sugar
Powdered sugar
3. Why aren’t the activity unit costs equal across all three products since they require the same machine time per unit?
The unit costs are different because the products consume many activities in ratios different from the .

Answers

no matteehow much times i read this is still cant process this

Coffee Klatch is an espresso stand in a downtown office building. The average selling price of a cup of coffee is $1.49 and the average variable expense per cup is $0.36. The average fixed expense per month is $1,300. Use the formula method to determine how many cups of coffee would have to be sold to attain target profits of $3,000 per month.

Answers

Answer:

See below

Explanation:

The formula method is denoted by

Unit sales to attain the targeted profit =( Target profit + Fixed expenses) / Contribution margin per unit

Target profit = $3,000 per month

Fixed expenses = $1,300

Contribution margin per unit = $1.49 - $0.36 = $1.13

Therefore, unit sales to attain targeted profit = ($3,000 + $1,300) / $1.13 = 3,805.31 units

It means that 3,805.31 cup of coffee would have to be sold to attain target profit of $3,000 per month.

Suppose that the U.S. government decides to charge cola consumers a tax. Before the tax, 25 billion cases of cola were sold every year at a price of $5 per case. After the tax, 18 billion cases of cola are sold every year; consumers pay $6 per case (including the tax), and producers receive $3 per case.

The amount of the tax on a case of cola is ___________ $ per case. Of this amount, the burden that falls on consumers is __________$ per case, and the burden that falls on producers is ____________$ per case.

The effect of the tax on the quantity sold would have been larger if the tax had been levied on consumers.

a. True
b. False

Answers

Answer:

$1

$2

false

Explanation:

A tax is a compulsory sum levied on goods and services by the government. Taxes increases the price of goods

Tax = amount consumers pay - amount producers receive

$6 - $3 = $3

Tax paid by consumers = Price after tax - tax before tax

$6 - $5 = $1

Amount received by producers = tax - tax paid by consumers

$3 - $1 = $2

Product A is normally sold for $9.60 per unit. A special price of $7.20 is offered for the export market. The variable production cost is $5.00 per unit. An additional export tariff of 15% of revenue must be paid for all export products. Assume there is sufficient capacity for the special order.
Required:
A. Prepare a differential analysis dated March 16 on whether to reject (Alternative 1) or accept (Alternative 2) the special order.
B. Should the special order be rejected (Alternative 1) or accepted (Alternative 2)?
2) Product B has revenue of $39,500, variable cost of goods sold of $25,500, variable selling expenses of $16,500, and fixed costs of $15,000, creating a loss from operations of $17,500.
Required:
A. Prepare a differential analysis as of May 9 to determine if Product B should be continued (Alternative 1) or discontinued (Alternative 2), assuming fixed costs are unaffected by the decision.
B. Determine if Product B should be continued (Alternative 1) or discontinued (Alternative 2).

Answers

Answer:

A. Differential Analysis dated March 16

                                    Reject            Accept

Sales revenue per unit  $0              $7.20

Variable production cost 0                5.00

Additional export tariff     0                 1.08

Total variable costs          0             $6.08

Net income                    $0                $1.12

B. The special order should be accepted.

2) Product B:

Revenue of $39,500

Variable cost of goods sold of $25,500

Variable selling expenses of $16,500

Fixed costs of $15,000

Operational loss $17,500

Differential Analysis of May 9

                                    Reject            Accept

Sales revenue             $0                $39,500

Variable costs:

Product                        $0                 25,500

Selling                          $0                  16,500

Fixed costs                  $15,000         15,000

Total costs                   $15,000      $57,000

Net loss                       $15,000       $17,500

B) Product B should be discontinued.

Explanation:

a) Data and Calculations:

Normal selling price per unit of Product A = $9.60

Special order price for the export market = $7.20

Variable production cost = $5.00 per unit

Additional export tariff = $1.08 ($7.20 * 15%)

Total variable production and export costs = $6.08

Which best explains why banks consider interest on loans to be important?

Answers

Answer:

what are the options as answers?

Explanation:

You won the lottery when the jackpot was $3,300,000 (annual payments of $165,000 paid for 20 years). Your choice is to take the annual payments for 20 years or take the lump sum payout today. The lottery administration uses a 4% interest rate. What is the value of the lump sum payout

Answers

Answer:

Lump sum= $2,242,403.85

Explanation:

First, we need to calculate the future value of the annual payments using the following formula:

FV= {A*[(1+i)^n-1]}/i

A= annual payment

FV= {165,000*[(1.04^20) - 1]} / 0.04

FV= $4,913,382.97

Now, the lump sum is the present value of the annual payments:

PV= FV / (1 + i)^n

PV= 4,913,382.97 / (1.04^20)

PV= $2,242,403.85

In a culture with strong business and family ties which of the following is NOT true:
a) Several members of a family may work in the same business.
b) Family members are usually promoted first in a family-owned business.
c) Protecting a family member is sometimes more important than a good business
d) decision.
Families and their businesses are very mobile.

Answers

Answer: Families and their businesses are very mobile.

Explanation:

In a culture with strong business and family ties, we should note that several members of the family may work in the same business.

Also, the family members are usually promoted first in a family-owned business. This is to ensure that the family members have a say in the affairs of the company. The family members are protected as well.

The option that isn't true is that families and their businesses are very mobile. This isn't true. The business is of importance and the family members aren't usually mobile.

Two years ago Angle Company starting using dollar-value LIFO for costing its inventory. The first year the ending inventory in end-of-year dollars was $180,000 with a price index of 1.0. The second year the inventory was $270,000 and the index was 1.2. The current inventory at end of year prices is $387,000 and the price index is 1.25. Given this information, the ending inventory using dollar-value LIFO is

Answers

Answer:

Angle Company

Given this information, the ending inventory using dollar-value LIFO is:

= $309,600.

Explanation:

a) Data and Calculations:

Year     Inventory value    Price Index     Inventory Value

                                                               using dollar-value

                                                                          LIFO

1                 $180,000              1.0                $180,000 ($180,000/1.0)

2                 270,000              1.2                 225,000 ($270,000/1.2)

3.                387,000              1.25               309,600 ($387,000/1.25)

b) The Inventory value using dollar-value LIFO converts the inventory value to the base year's value using the price index.  It is an attempt to rebase the dollar value of the current ending inventory, using the changes in the price index.

g Mad Mex just paid a dividend of $4.00. Next year they anticipate paying a dividend of $6 and then a dividend of $7 in the subsequent year. After that point, the company plans to grow dividends by at a constant 5% growth rate forever. Your required rate of return for the stock is 10%. What is the market value of the stock

Answers

Answer:

The market value of the stock is $132.73.

Explanation:

D0 = Dividend just paid = $4

D1 = Anticipated next year dividend or Year 1 dividend = $6

D2 = Dividend of in the subsequent year or Year 2 = $7

D3 = Year 3 dividend = D2 * (100% + Dividend growth rate forever) = $7 * (100% + 5%) = $7.35

Sum of present values of D1 and D2 = (D1 / (100% + required rate of return)^1) + (D2 / (100% + required rate of return)^2) = ($6 / (100% + 10%)^1) + ($7 / (100% + 10%)^2) = $11.2396694214876

Stock price in year 2 = D3 / (Required rate of return - Dividend growth rate forever) = $7.35 / (10% - 5%) = $147

Present value of Stock price in year 2 = Stock price in year 2 / (100% + required rate of return)^2 = $147 / (100% + 10%)^2 = $121.487603305785

Market value of the stock = Present value of Stock price in year 2 + Sum of present values of D1 and D2 = $121.487603305785 + $11.2396694214876 = $132.73

Therefore, the market value of the stock is $132.73.

Tax Increment Financing zones encourage economic development by Group of answer choices reducing or eliminating state or local taxes paid by businesses locating in the zone. reserving taxes generated by a new tax base in the zone for infrastructure or other public services within the zone. cutting the interest rate on private debt issued on business investment increments in the zone. providing financing to help pay additional taxes when business expands in an impacted area. All of the above. None of the above.

Answers

Answer:

Tax Increment Financing zones encourage economic development by

reserving taxes generated by a new tax base in the zone for infrastructure or other public services within the zone.

Explanation:

A Tax Increment Financing (TIF) zone is an economic development tool that reserves the property taxes within the zone for a period of time.  Thereafter, the accumulated taxes are used to finance approved infrastructure and development improvement projects in the TIF zone through developer refunds.  As an economic tool, a TIF zone encourages continued development of an area by attracting investors to the location.

You may file a complaint with OSHA if you believe a violation of any of the following situations exist in your workplace.
Safe conditions
Job Hazard Analysis
Imminent Danger
• No Hazards

Answers

Answer: Imminent Danger

Explanation:

A complaint with OSHA can be filed with the existence of the following workplace situation C. Imminent Danger.

What is OSHA?

OSHA stands for the federal government's regulatory agency known as the Occupational Safety and Health Administration.  OSHA is one of the agencies of the United States Department of Labor.  It has powers to inspect, examine workplaces, and impose sanctions.

Thus, employees can file complaints with OSHA when there is an imminent danger, but they do not need to do so where safe conditions, job hazard analysis, and no hazards exist.

Learn more about filing OSHA complaints here: https://brainly.com/question/10078747

The following events apply to Guiltf Seafood for the 2018 fiscal year:

a. The company started when it acquired $39,000 cash by issuing common stock.
b. Purchased a new cooktop that cost $15,400 cash.
c. Earned $23,900 in cash revenue.
d. Paid $14,000 cash for salaries expense.
e. Adjusted the records to reflect the use of the cooktop. Purchased on January 1, Year 1, the cooktop has an expected useful life of five years and an estimated salvage value of $3,200. Use straight-line depreciation. The adjusting entry was made as of December 31, Year 1.

Required:
Record the above transactions in a horizontal statements model.

Answers

Answer:

Cash + Equipment - Accumulated depreciation = Common stock + Retained = $46,460

Explanation:

Note: See the attached excel file for the horizontal statements model.

In the attached excel file, we have:

Accumulated depreciation = (Cost of cooktop or equipment - Estimated salvage value) / Expected useful life = ($39,000 - $3,200) / 5 = $2,440

From the attached excel file, the accounting equation can be proved from the balances as follows:

Cash + Equipment - Accumulated depreciation = $33,500 + 15,400 - $2,440 = $46,460

Common stock + Retained = $39,000 + $7,460 = $46,460

Therefore, we have:

Cash + Equipment - Accumulated depreciation = Common stock + Retained = $46,460

Income Statement; Net Loss The following revenue and expense account balances were taken from the ledger of Acorn Health Services Co. after the accounts had been adjusted on January 31, 20Y7, the end of the fiscal year: Depreciation Expense $16,900 Insurance Expense 8,280 Miscellaneous Expense 6,590 Rent Expense 68,300 Service Revenue 324,500 Supplies Expense 4,060 Utilities Expense 26,030 Wages Expense 255,200 Prepare an income statement. Acorn Health Services Co. Income Statement For the Year Ended January 31, 20Y7

Answers

Answer:

See below

Explanation:

Acorn Health Services Co.

Income statement for the year ended, January 31st

Service revenue $234,500

Expenses:

Depreciation expense

$16,900

Insurance expense

$8,280

Miscellaneous expense

$6,590

Rent expense

$68,300

Supplies expense

$4,060

Utilities expense

$26,030

Wages expense

$255,200

Total expense ($385,360)

Net income (loss) $150,860

Craigmont uses the allowance method to account for uncollectible accounts. Its year-end unadjusted trial balance shows Accounts Receivable of $130,500, allowance for doubtful accounts of $925 (credit) and sales of $1,055,000. If uncollectible accounts are estimated to be 7% of accounts receivable, what is the amount of the bad debts expense adjusting entry

Answers

Answer:

the amount of bad debt expense for the adjusting entry is $8,210

Explanation:

The computation of the amount of bad debt expense for the adjusting entry is shown below:

= Unadjusted trial balance × estimated percentage - credit balance of allowance for doubtful accounts

= $130,500 × 7% - $925

= $9,135 - $925

= $8,210

Hence, the amount of bad debt expense for the adjusting entry is $8,210

“Employers should be concerned with helping employees cope with both job-related stress and off-the-job stress.” Do you agree or disagree? Discuss.

Answers

Answer:

Agreed.

Explanation:

I agree with employers helping employees cope with both job-related stress and off-the-job stress because it can help improve the employee's mental health. You see, if you are already stressed enough about work, then you won't really have time to focus on yourself which can oftentimes lead to su!c!de. I think that with the employer's help, they can reassure the employee and help them maintain themselves.  

How would you change bankruptcy law?

Answers

The provisions of Section 706(a) of the Bankruptcy Code permit debtors to convert a Chapter 7 case into a Chapter 13 case. However, the debtor cannot convert if the Chapter 7 case previously was converted from a case filed under a different chapter on request of a creditor, the trustee, or the bankruptcy court.

All of the following are true about the basic EOQ model except One half the order size equals the average inventory level. The average dollar value of inventory equals unit price multiplied by order quantity. Annual demand divided by EOQ will give the optimal number of orders per year. The reorder point equals daily demand multiplied by the lead time in days, excluding safety stock.

Answers

Answer:

Hence, the second statement describing the average inventory is false

Explanation:

The Economic Order Quantity (EOQ) is the order size that minimizes the balance of ordering cost and holding cost. At the EOQ, the carrying cost is equal to the holding cost. It is the order size that optimizes the investment in stock ordering.

The following statements

The number of orders = Annual demand/order size

Re-order level(point) Average daily usage × average lead time

Average inventory = safety stock × (1/2× order size)

The average Dollar value = Unit price × average inventory

Hence, the second statement describing the average inventory is false

Taxes that are paid by individuals on all money earned, including investments, are

Answers

Answer:

Personal Income Taxes

Explanation:

As the name of the tax implies, personal income taxes are simply taxes that are paid by individuals. A personal income tax is a percentage of the total amount of income a person received during a period of time, often a year, through different means: salary, permanent investments, occasional investments, and so on.

In some countries, personal income taxes are not levied on investment income in order to promote investment.

If a price ceiling is imposed at $15 per unit when the equilibrium market price is $12, there will be:

Answers

Answer:

the tiny thing dont work

To encourage employee ownership of the company's common shares, KL Corp. permits any of its employees to buy shares directly from the company through payroll deduction. There are no brokerage fees and shares can be purchased at a 13% discount. During May, employees purchased 15,000 shares at a time when the market price of the shares on the New York Stock Exchange was $13 per share. KL will record compensation expense associated with the May purchases of:

Answers

Answer:

$25,350

Explanation:

Calculation to determine what KL will record compensation expense associated with the May purchases of

Compensation expense =[(15,000 shares

x $13 per share)*13%]

Compensation expense =$195,000 x 13%

Compensation expense =$25,350

Therefore KL will record compensation expense associated with the May purchases of $25,350

Suppose that a worker in Radioland can produce either 5 radios or 1 television per year, and a worker in Teeveeland can produce either 1 radios or 5 televisions per year. Each nation has 100 workers. Also, suppose that each country completely specializes in producing the good in which it has a comparative advantage. If Radioland trades 50 radios to Teeveeland in exchange for 50 televisions each year, then each country's maximum consumption of new radios and televisions per year will be

Answers

Answer:

450 radios 50 televisions in radioland and 50 radios 450 televisions in Teeveeland.

Explanation:

In radioland 5 radios are equivalent to one television. Then 1 radio will be equivalent to 0.2 of television. The opportunity cost for each radio is 0.2. In teeveeland the cost of 1 radio is 5 televisions. Hence radioland has comparative advantage in producing radios and Teeveeland has comparative advantage is producing televisions.

The December 31, 2021, post-closing trial balance for Strong Corporation is presented below:
Accounts Debit Credit
Cash $ 23,400
Accounts receivable 23,200
Prepaid insurance 4,300
Supplies 160,000
Long-Term Investments 57,000
Land 46,000
Buildings 278,000
Accumulated depreciation 83,000
Accounts payable 37,200
Notes payable, due 2022 62,000
Interest payable 11,000
Notes payable, due 2031 121,000
Common stock 210,000
Retained earnings 67,700
Totals $ 591,900 $ 591,900

Answers

Question Completion:

Prepare a classified balance sheet as of December 31, 2021.

Answer:

Strong Corporation

STRONG CORPORATION

Classified Balance Sheet

As of December 31, 2021

Assets

Current Assets:

Cash                                    $ 23,400

Accounts receivable              23,200

Prepaid insurance                    4,300

Supplies                                160,000     $210,900

Total current assets                                

Long-Term Investments                          $57,000

Long-term assets:

Land                                       46,000

Buildings                278,000

Acc. depreciation    83,000 195,000   $241,000

Total assets                                          $508,900

Liabilities and Equity

Current liabilities:

Accounts payable                37,200

Notes payable, due 2022  62,000

Interest payable                   11,000     $110,200

Long-term liabilities:

Notes payable, due 2031                   $121,000

Equity:

Common stock                210,000

Retained earnings            67,700    $277,700

Total liabilities and equity               $508,900

Explanation:

a) Data and Analysis:

STRONG CORPORATION

Post-closing Trial Balance

December 31, 2021

Accounts                           Debit        Credit

Cash                              $ 23,400

Accounts receivable        23,200

Prepaid insurance              4,300

Supplies                          160,000

Long-Term Investments  57,000

Land                                 46,000

Buildings                        278,000

Accumulated depreciation              $83,000

Accounts payable                              37,200

Notes payable, due 2022                62,000

Interest payable                                 11,000

Notes payable, due 2031                121,000

Common stock                               210,000

Retained earnings                           67,700

Totals                        $ 591,900 $ 591,900

b) The balance sheet is a summary of the financial position or assets, liabilities, and equity of Strong Corporation as at December 31, 2021.

The Buck Store is considering a project that will require additional inventory of $216,000 and will increase accounts payable by $181,000. Accounts receivable are currently $525,000 and are expected to increase by 9 percent if this project is accepted. What is the project's initial cash flow for net working capital

Answers

Answer:

$607,250 outflow

Explanation:

Net Working Capital is the amount of money needed to maintain operations on a day to day basis.

Net Working Capital = Current Assets - Current Liabilities

where,

Current Assets are calculated as :

Inventory                                                        $216,000

Accounts Receivable ($525,000 x 1.09)   $575,250

Total                                                                $788,250

and

Current Liabilities = $181,000

therefore,

Net Working Capital = $788,250 - $181,000 = $607,250

Conclusion

The project's initial cash flow for net working capital is $607,250 outflow.

The following items are taken from the financial statements of the Postal Service for the year ending December 31, 2015: Accounts payable $ 18,000 Accounts receivable 11,000 Accumulated depreciation – equipment 28,000 Advertising expense 21,000 Cash 15,000 Common stock 42,000 Dividends 14,000 Depreciation expense 12,000 Insurance expense 3,000 Note payable, due 6/30/16 70,000 Prepaid insurance (12-month policy) 6,000 Rent expense 17,000 Retained earnings (1/1/15) 60,000 Salaries and wages expense 32,000 Service revenue 133,000 Supplies 4,000 Supplies expense 6,000 Equipment 210,000 What is the amount that would be reported for stockholders’ equity at December 31, 2015?

Answers

Answer:

Postal Service

The amount that would be reported for Stockholders' Equity at December 31, 2015 is:

= $130,000.

Explanation:

a) Trial Balance

December 31, 2015:  

Cash                                         $15,000

Accounts receivable                   11,000

Supplies                                       4,000  

Prepaid insurance (12-month)    6,000

Equipment                               210,000

Accounts payable                                    $ 18,000

Accumulated depreciation – equipment  28,000

Note payable, due 6/30/16                        70,000

Common stock                                           42,000

Retained earnings (1/1/15)                          60,000

Dividends                                   14,000

Service revenue                                        133,000

Advertising expense                 21,000

Depreciation expense              12,000

Insurance expense                    3,000

Rent expense                           17,000

Salaries and wages expense 32,000

Supplies expense                     6,000

Totals                                   $351,000 $351,000

Income Statement for the year ended December 31, 2015

Service revenue                                      $133,000

Advertising expense                 21,000

Depreciation expense              12,000

Insurance expense                    3,000

Rent expense                           17,000

Salaries and wages expense 32,000

Supplies expense                     6,000     $91,000

Net income                                              $42,000

Statement of Retained Earnings

For the year ended December 31, 2015

Retained earnings (1/1/15)                        $60,000

Net income                                                 42,000

Dividends                                                    (14,000)

Retained earnings (December 31, 2015) $88,000

Equity:

Common stock     $42,000

Retained earnings  88,000

Total equity         $130,000

Assume that you have entered into a fixed for fixed currency swap agreement under which every 6 months you agree to pay 3% on a notional of 110M USD and receive 4% on a notional of 100M EUR. On the date you signed the contract the spot exchange rate is 1.1 USD/EUR. Six months later the spot exchange rate is 1.05 USD/EUR. Your actual payment net of what you receive at the first payment date equals to :__________

Answers

Answer: -0.55M USD

Explanation:

The payment made will be:

= 3%/2 × 110M USD

= 0.03/2 × 110M USD

= 1.65M USD

The amount received will be:

= 4%/2 × 100M EUR

= 2% × 100M EUR

= 0.02 × 100M EUR

= 2M EUR

Since exchange rate = 1.1 USD/EUR

2M EUR = 2 × 1.1 = 2.2M USD

Therefore, net payment will be:

= 1.65M - 2.2M

= - 0.55M USD

Membo just paid a dividend of $4.6 per share. Dividends are expected to grow at 5%, 4%, and 3% for the next three years respectively. After that the dividends are expected to grow at a constant rate of 2% indefinitely. Stockholders require a return of 7 percent to invest in Membo’s common stock. Compute the value of Membo’s common stock today.

Answers

Answer:

P0 = $99.2830  rounded off to $99.28

Explanation:

The dividend discount model (DDM) can be used to calculate the price of the stock today. DDM calculates the price of a stock based on the present value of the expected future dividends from the stock. The formula for price today under DDM is,

P0 = D1 / (1+r)  +  D2 / (1+r)^2  +  ...  +  Dn / (1+r)^n  +  [(Dn * (1+g) / (r - g)) / (1+r)^n]

Where,

D1, D2, ... , Dn is the dividend expected in Year 1,2 and so on g is the constant growth rate in dividends r is the discount rate or required rate of return

P0 = 4.6 * (1+0.05) / (1+0.07)  +  4.6 * (1+0.05) * (1+0.04) / (1+0.07)^2  +  

4.6 * (1+0.05) * (1+0.04) * (1+0.03) / (1+0.07)^3  +

[(4.6 * (1+0.05) * (1+0.04) * (1+0.03) * (1+0.02) / (0.07 - 0.02)) / (1+0.07)^3]

P0 = $99.2830  rounded off to $99.28

What is the proper order to eliminate debt?

Answers

Mathematically, the most effective way to eliminate debt is to follow the avalanche method, in which you list your debts from highest to lowest by interest rate. Pay the minimum balance on each, then dedicate as much extra as you can each month to the one with the highest interest rate.

Mona is opening a new business selling fake fur coats. She organizes the company as a limited liability company called Fake-It, LLC and borrows $100,000 from a local bank in Fake-It's name. She also signs a personal guarantee at the bank promising to pay the debt of Fake-It. A friend of hers, Tanner, a second-year law student, advises her not to worry about the personal guarantee, because under the law of limited liability companies, it would be illegal for anyone to attempt to hold her liable for debts of the company. Is Tanner right?

Answers

Answer:

Yes but see explanation.

Explanation:

In lay man terms, the LLC is standing as a legal entity in itself. It can sue and be sued; as if it were a person. Tanner is right but Mona is a 'member' of the company (the owner or starter is called or seen as 'a member') and part of the liabilities of the company lie on her!

The legal document that determines who to hold liable for debts of the company is the Article of Organization. This document describes the rights, the powers, the responsibilities and the liabilities of each member of the limited liability company. So, if in this document, Mona bears a bulk of the financial liability of the company, then if the company is found wanting - on the basis of debt - and a court case comes up; Mona will be one of the members on the 'hot seat'.

Her personal bank account or financial assets might be protected in a company debt case but she'll still have to appear in court and be questioned accordingly. In lay man language, it is she - a human - who opened the business, so if there's debt, the humans involved (members) will be called upon.

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