What records will appear for a left outer join with a primary table called OrderItems and a foreign table called Orders?

all Orders records
all OrderItems records
only matching OrderItems records
all of the Orders and OrderItems records

Answers

Answer 1

Answer:

All orderitems records

Explanation:

Answer 2

Answer:

all OrderItems records

Explanation:


Related Questions

What is the price of a stock today if it pays a Dividend TODAY of $2. Its growth rate is 5%, and its market return is 12%?

Answers

Answer:

$30.00  

Explanation:

The price of the stock can be derived from the stock theoretical price formula given and explained below:

stock price=expected dividend/(market return-growth rate)

expected dividend=dividend paid today*(1+growth rate)

expected dividend=$2*(1+5%)

expected dividend=$2.10

market rate of return=12%

growth rate=5%

stock price=$2.10/(12%-5%)

stock price=$2.10/7%

stock price=$30.00  

Post Company lends Blue Company $40,000 on April 1, accepting a 4 month, 4.5% interest note. Post Company prepares financial statements on April 30. What adjusting entry should they make?

Debit note receivable $40,000; Credit Cash $40,000

Debit interest receivable $150; Credit interest revenue $150

Debit cash $150; Credit interest revenue $150

Debit interest receivable $600; Credit interest revenue $600

Answers

Answer:Debit interest receivable $150; Credit interest revenue $150--- B

Explanation:

Interest Receivable =  Principal x Rate x Time ( from  April 2st to 31st--Imonth)

$40,000 x 4.5% x 1/12

= $ 150

Journal entry to record amount on interest note on  April 31st

Date           Account  titles                     Debit                    Credit

April 31st     interest receivable             $150

interest revenue                                                                   $150

On June 8, Williams Company issued an $87,600, 9%, 120-day note payable to Brown Industries. Assuming a 360-day year, what is the maturity value of the note?

Answers

I think is 739 not sure tho

Wyzard Corporation is a shipping container refurbishment company that measures its output by the number of containers refurbished. The company has provided the following fixed and variable cost estimates that it uses for budgeting purposes and the actual results of operations for February.

Fixed Element per Month Variable Element per Container Refurbished Actual Total for February
Revenue $3,800 $123,400
Employee salaries and wages $40,000 $1,100 $73,800
Refurbishing materials $700 $21,800
Other expenses $29,700 $28,800


When the company prepared its planning budget at the beginning of July, it assumed that 37 containers would have been refurbished. However, 32 containers were actually refurbished during the month. The revenue variance in the Revenue and Spending Variances column of a performance report comparing actual results to the flexible budget for July would have been closest to: ________

Answers

Answer:

Wyzard Corporation

The revenue variance in the Revenue and Spending Variances column of a performance report comparing actual results to the flexible budget for July would have been closest to: ________

$1,800 F

Explanation:

a) Data and Calculations:

                                            Fixed Element  Variable Element   Actual Total

                                                per Month      per Container       for February

                                                                        Refurbished

Revenue                                                              $3,800                 $123,400

Employee salaries and wages  $40,000            $1,100                  $73,800

Refurbishing materials                                          $700                   $21,800

Other expenses                        $29,700                                         $28,800

Revenue variance

Budgeted revenue (flexible) = $121,600 ($3,800 * 32)

Actual revenue                          123,400

Variance                                       $1,800

Griggs Pharmaceuticals entered into a licensing agreement with Lake Superior Lab for a new drug under development. Griggs will receive $8,100,000 if the new drug receives FDA approval. Based on prior approval, Griggs determines that it is 85% likely that the drug will gain approval. The transaction price of this arrangement should be:______.a. $8,100,000.b. $6,885,000.c. $1,215,000.d. $0 until approval is received.

Answers

Answer:

$8,100,000

Explanation:

Based on the information given we were told that the Pharmaceuticals company had a licensing agreement with another company which is Superior Lab for the purpose of a new drug which is under development in which Griggs company will receive the amount of $8,100,000 assuming the new drug receives FDA approval which means that the transaction price of arrangement should be the amount of $8,100,000 that will be receiving by Griggs company assuming the new drug receives FDA approval.

Need help with entreprenuer questions ASAP

Answers

Where’s the question?

Analyze how Nintendo recreated the home video game business following the Atari-era boom and bust. How was Nintendo able to capture value in the home video game business?

Answers

Answer: Cost leadership and differenciation in quality

Explanation:

Cost leadership; Nitendo was able to reduce production cost by subcontracting most of it's production, while the rest of it's production were done within(in-house), with this effect in cost of production reduced, Nitendo was able to reduce selling price and beat the competition in the market.

Differentiation in quality; Nintendo came with quality, their graphics and sounds were top-notch, despite that, they still invested more in main them better with better technology innovation.

What is the present value of a $2,000 payment made in five years when the discount rate is 9 percent? (Do not round intermediate calculations. Round your answer to 2 decimal places.)

Answers

Answer:

PV= $1,299.86

Explanation:

Giving the following information:

Future Value ( FV)= $2,000

Number of periods (n)= five years

Discount rate (i)= 9% = 0.09

To calculate the present value (PV), we need to use the following formula:

PV= FV/(1+i)^n

PV= 2,000 / (1.09^5)

PV= $1,299.86

One of your team members is struggling with preparation of balance sheet and he needs your assistance in completing it. He has come up with following missing information. You are required to complete this Balance sheet.
Assets Liabilities & Equity
Cash $ 100,000 Current Liabilities
Receivables Long Term Debt
Inventory Total Debt
Plant Common Equity $ 600,000
Total Assets Total Claims

Additional Information:
Current Ratio is 2.5 ; Average Collection Period is 54 days ; Total Debt to Total Assets 40 percent ; Total Asset Turnover is 2 ; Inventory Turnover 5.

Answers

Answer:

Balance sheet

Cash                 $100,000                Current Liabilities $320,000

Receivables     $300,000                 Long Term Debt     $80,000

Inventory         $400,000                 Total Debt             $400,000

Plant                $200,000                  Common Equity  $600,000

Total Assets $1,000,000                  Total Claims      $1,000,000

Explanation:

a) Total Debt to Total Assets 40 percent:

This means that Equity = 60% (100 - 40%)

If Equity is 60% = $600,000, total claims or assets will be equal to $600,000/60% = $1,000,000

Therefore, total debt = $400,000 (40% of $1,000,000)

b) Total Asset Turnover is 2:

If total assets = $1,000,000 and the total asset turnover is 2 or Turnover/Assets = 2, where total assets = $1,000,000,

Therefore, Turnover = $2,000,000 ($1,000,000 * 2)

c) Inventory Turnover is 5:

Inventory Turnover = Turnover/Inventory = 5

= $2,000,000/Inventory = 5

Inventory = $2,000,000/5 = $400,000

d) Average Collection Period is 54 days:

= Accounts Receivable/Sales x 365 = 54

Accounts Receivable = $2,000,000/365 * 54 = $296,000 or approximately $300,000

Current assets:

Cash = $100,000

Receivables $300,000

Inventory = $400,000

Total = $800,000

e) Current liabilities = Current assets/2.5

= $800,000/2.5

= $320,000

f) Plant = Total assets - current assets

= $1,000,000 - $800,000

= $200,000

g) Long term debt = Total debt - Current liabilities

= $400,000 - $320,000

= $80,000

who remabers portal?

Answers

Answer:

me

Explanation:

you mean remembers* ? and what’s that

Radon Corporation manufactured 37,500 units during March. The following fixed overhead data pertain to March: Actual Static Budget Production 37,500 units 34,000 units Machine-hours 10,375 hours 10,200 hours Fixed overhead costs for March $213,200 $204,000 What is the fixed overhead production-volume variance?

Answers

Answer:

$21,000 Unfavorable

Explanation:

First, we need to calculate fixed overhead absorption rate.

Fixed overhead absorption rate = Fixed overhead costs for March(Static budget) ÷ Production(Static budget)

= $204,000 ÷ $34,000

= $6 per unit

Fixed overhead production volume variance

= Amount actually applied - Amount budgeted

= ($6 × 37,500) - $204,000

= $225,000 - $204,000

= $21,000 Unfavorable

A company will sell N units of a product after spending $x thousand in advertising, as given by N = 60x - x^2 5 \leq x \leq 30approximately what increase in sales will result by increasing the advertising budget from $10,000 to $11,000 and from $20,000 to $21,000?

Answers

Answer:

Explanation:

Given that:

[tex]N(x) = 60 x - x^2[/tex]   where; 5 ≤ x ≤ 30

SO by increasing the advertising budget from 10,000 to 11000; the budget is increased from 10 to 11 since x is in thousands.

Increase in sales = N(x₂) - N(x₁)

Increase in sales = N(11) -N(10)

Increase in sales = (60(11)-11²) - (60(10) -10²)

Increase in sales = (660 - 121) - (600 - 100)

Increase in sales = 539 - 500

Increase in sales = 39 units

By increasing the advertising budget from 20,000 to 21000; the budget is increased from 20 to 21 since x is in thousands.

Increase in sales = N(x₂) - N(x₁)

Increase in sales = N(21) -N(20)

Increase in sales = (60(21)-21²) - (60(20) -20²)

Increase in sales = (1260 - 441) - (1200 - 400)

Increase in sales = 819 - 800

Increase in sales = 19 units

1. Why does Sutherland argue that businesses need to think about the small stuff rather than the big, splashy things?

2. Why do you think the small stuff makes such a difference for businesses?

3. Think about the business and products that you use or are familiar with. What is one "small stuff" that you could change or improve on one of them to make it more functional or better? Describe the product/service and the change that you would make.

Answers

Hello. You did not enter the text to which this question refers. For that reason, the answers may have inaccuracies in accuracy, but I hope it helped you.

1. Because little things are the basis for big things to happen. The little things are the details, which we often overlook, but which are extremely important for the smooth running of a company. Big, flashy things can be positive factors, but these things need to be composed of details that are small things that bring great results and need to be considered carefully.

2. Because they are unnoticed, but active. When we do not pay attention to them, they act without administration and regulation and can assume very disadvantageous positions, so it is necessary to note and regulate them to act according to the necessary control.

3. My mom runs a handbag store and runs events every season to showcase new trends. The event is a great thing, but it is full of small things (the details) that are of great importance for the success of the event. Among these small things, one that I would like to change is the cooling of the environment. As we live in a hot climate, we need to cool our warehouse during the event. We use fans, but I recognize that this detail should change and that change would bring more customers. That's because the fan messes up the customers' hair, making them uncomfortable. This is a small thing, but very important.

Banana Company hired some students to help count inventory during their semester break. Unfortunately, the students added incorrectly and the 2020 ending inventory was overstated by $6,000. What would be the effect of this error in ending inventory?

Answers

Answer: a. 2020 net income will be overstated

Explanation:

Ending Inventory is used in the calculation of Cost of Goods sold. It is subtracted from the Cost of Goods sold so if it is Overstated then that means that Cost of Goods sold is understated.

Cost of Goods sold is subtracted from Revenue to find income so if Cost of Goods sold is Understated then Net Income will be Overstated in turn.

Jam J Inc.'s contribution margin ratio is 58% and its fixed monthly expenses are $36,000. Assuming that the fixed monthly expenses do not change, what is the company's net operating income in a month when sales are $103,000?

Answers

Answer:

the net operating income is $23,740

Explanation:

The computation of the company net operating income is shown below:

As we know that

Sales                       $103,000

Less: Variable cost -$43,260  ($103,000 × 0.58)

Contribution margin  $59,740  ($103,000 × 0.58)

Less: Fixed cost -$36,000

Net operating income $23,740

hence, the net operating income is $23,740

Marigold Corp. purchased equipment on November 1, 2020 and gave a 3-month, 9% note with a face value of $86000. The December 31, 2020 adjusting entry is:____.a) debit Interest Expense and credit Interest Payable, $5,400.
b) debit Interest Expense and credit Interest Payable, $900.
c) debit Interest Expense and credit Interest Payable, $1,350.
d) debit Interest Expense and credit Cash, $900.

Answers

The options provided in the question are incorrect.

Answer:

31 Dec 2021

Interest expense    1290 Dr

    Interest Payable      1290 Cr

Explanation:

Under the accrual basis or principle of accounting, we match the revenue with the expenses and record the transactions in the period to which they relate to rather than when the cash is paid or received. This means that the interest payment that is accrued for time period relating to this year should be recorded as an expense in the current period and as a liability as it will be paid in the next period. Thus, the interest on the note relating to 2 months from November 2020 to December 2020 will be recorded as follows,

Interest expense = 86000 * 0.09 * 2/12 = 1290

31 Dec 2021

Interest expense    1290 Dr

    Interest Payable      1290 Cr

Tommy, a teenage boy who earns money mowing lawns, observed that Thacker nearby property had become overgrown. Tommy decided to cut Thacker lawn for a reduced fee to encourage Thacker to become a regular customer. While mowing, Tommy saw Thacker come to the front window and wave from inside the house. Tommy returned Thacker’s wave and continued mowing. Upon completion of the job, Tommy knocked on the front door of Thacker’s home, expecting payment. Thacker refused to answer the door and shouted down from an upper story window: "I did not request you to cut my lawn and now you want me to pay you!"
1. Which might be Tommy’s best argument to collect from Thacker?
A. An implied contract was formed.
B. An express contract was formed.
C. Both A and B.
D. No contract was formed.
2. Which is an example of a situation where intent to make an offer may be lacking?
A. Personal opinion.
B. Invitation to bid.
C. Product promotion advertisement.
D. All of the above.
3. Which is an example of a material (essential) term required to be included in an enforceable contract?
A. Money/consideration to be paid.
B. Identification of the object or contract subject matter.
C. Description of parties.
D. All of the above.
4. Which is nota way that an offer can be terminated by action of the parties?
A. Offeror revokes (withdraws) offer after offeree’s acceptance.
B. Offeror performs acts inconsistent with the existence of the offer (e.g., transacts the same business with a different offeree).
C. The offeree rejects the offer.
D. The offeree counteroffers.

Answers

Answer:

1. Which might be Tommy’s best argument to collect from Thacker?

A. An implied contract was formed.

2. Which is an example of a situation where intent to make an offer may be lacking?

D. All of the above.

3. Which is an example of a material (essential) term required to be included in an enforceable contract?

D. All of the above.

4. Which is not a way that an offer can be terminated by action of the parties?

B. Offeror performs acts inconsistent with the existence of the offer (e.g., transacts the same business with a different offeree).

Explanation:

The contract existing between Tommy and Thacker can be implied or express.   The legally-binding obligation that derives from the actions, conduct, or circumstances of Tommy and Thacker creates an implied contract with the same legal force as an express contract.  On the other hand, an express contract is voluntarily entered into and agreed on verbally or in writing by two or more parties.

Why should the people on the RA team be different from the people responsible for correcting deficiencies?a. to avoid potential losses.
b. to increase profitability.
c. to avoid conflicts of interest.
d. to increase survivability.

Answers

Answer:

The correct answer is the option C: To avoid conflicts of interest.

Explanation:

To begin with, the term of risk assesstment refers to the process of identifying and analyzing possible future threats that may cause harm to the individuals or the assets of the company and from there on to evalute possible solutions to those situation that the company does not want to. Moreover, the risk manager is the one who should take care of those aspects and therefore that an RA team is the one that is being under his commands and should focus on the fact of identifying and analyzing the problems as well as evaluating instead of correcting some of those deficiencies and therefore that they need to have a different mind in the theme because they need to avoid conflicts of interest with the other team that is responsible from correcting.

Hanson Inc. has the following variable manufacturing overhead standard to manufacture one Zippy:
1.5 standard hours per Zippy at $3.00 per direct labor hour
Last week, 1,550 hours were worked to make 1,000 Zippies, and $5,115 was spent for variable manufacturing overhead.
1. Hanson’s rate variance (VMRV) for variable manufacturing overhead for the week was:_______.
a. $465 unfavorable.
b. $400 favorable.
c. $335 unfavorable.
d. $300 favorable
2. Hanson’s efficiency variance (VMEV) for variable manufacturing overhead for the week was:______.
a. $435 unfavorable.
b. $435 favorable.
c. $150 unfavorable.
d. $150 favorable.

Answers

Answer:

Variable manufacturing overhead rate variance= $465 unfavorable

Variable overhead efficiency variance= $150 unfavorable

Explanation:

Giving the following information:

Standard:

1.5 standard hours per Zippy at $3.00 per direct labor hour

Actual:

1,550 hours to make

1,000 Zippies

$5,115 was spent

To calculate the variable overhead rate variance, we need to use the following formula:

Variable manufacturing overhead rate variance= (standard rate - actual rate)* actual quantity

Actual rate= 5,115/1,550= $3.3

Variable manufacturing overhead rate variance=  (3 - 3.3)*1,550

Variable manufacturing overhead rate variance= $465 unfavorable

To calculate the variable overhead efficiency variance, we need to use the following formula:

Variable overhead efficiency variance= (Standard Quantity - Actual Quantity)*Standard rate

Variable overhead efficiency variance= (1.5*1,000 - 1,550)*3

Variable overhead efficiency variance= $150 unfavorable

Why is it relevant that finance tends to attract large amounts of money?

Answers

Explanation:

An organization to be successful in the long term and competitive in the market, needs financial capital to carry out its activities, for this they open the company's capital to investors, who are the capital holders willing to inject capital into the company and receive dividends business, thus becoming a partner of that company.

It is essential that companies attract investors willing to inject a large amount into the business, as this benefits both, since a company with larger amounts of assets will produce more, have its obligations up to date and remain better positioned in the market.

To attract investors to a company, it is necessary that the company has a good reputation in the market and there is a favorable negotiation process, where there is a demonstration of results and the opportunity that the investor will have to invest his money in an organization that will generate profits.

On October 1, 20XX, Bartley Corporation issued 5%, 10-year bonds with a face value of $500,000 at $520,000. The entry to record the issuance of the bonds would include a:___________
a) credit of $20,000 to Premium on Bonds Payable
b) credit of $520,000 to Bonds Payable
c) debit of $20,000 to Discount on Bonds Payable
d) credit of $480,000 to Bonds Payable

Answers

Answer:

b) credit of $520,000 to Bonds Payable

Explanation:

Date        Accounts titles and explanation       Debit        Credit

Oct. 1       Cash                                                  $520,000  

                       Premium on bonds payable                       $20,000

                       Bonds payable                                            $500,000

               (To record the issuance of bond at premium)

The market risk premium is 9.0%, and the risk-free rate is 5.0%. If the expected return on a bond is 9.5%, what is its beta?

Answers

Answer:

The beta is 1

Explanation:

The computation of beta using the CAPM model is shown below:

As we know that

Expected rate of return = Risk free rate of return + Beta × Market risk premium

9.5% = 5% + Beta × 9.0%

9.5% - 5% = Beta × 9.0%

9.0% = Beta × 9.0%

So, the beta is 1

We simply applied the above formula so that the correct value could come

And, the same is to be considered  

Madison Company issued an interest-bearing note payable with a face amount of $30,600 and a stated interest rate of 8% to the Metropolitan Bank on August 1, Year 1. The note carried a one-year term.

a. The amount of cash flow from operating activities on the 2016 statement of cash flows would be:________
b. Based on this information alone, the amount of total liabilities appearing on Madison's Year 1 balance sheet would be:________

Answers

Answer:

a. $0

b.  $31,620

Explanation:

a. Notes Payable do not fall under Operating activities in the cashflow statement but rather under Financing Activities which is where cash transactions that provide the business with capital and liability funds are accounted for.

The Operating activity balance from this is therefore $0.

b. The liabilities will include the Note and the interest accumulated at year end.

Interest accumulated = 30,600 * 8% * 5/12 months = $1,020

Liabilities = 30,600 + 1,020 = $31,620

Squid Roe, Inc.'s $48,000 sushi bar was originally expected to be used for eight years with no residual value. Depreciation on the bar was $6,000 per year for the past two years. In the third year, management changed the estimated life of the bar to be a total of only six years instead of eight. What should Squid Roe do?

Answers

Answer:

Squid Roe should change annual depreciation expense to $9,000 per from year 3 through year 6.

Explanation:

The depreciation expense will have to change from year 3 through year 6 as a result of change from eight years to six years as follows:

Asset cost = $48,000

Depreciation expense for first two years = $6,000 * 2 = $12,000

Net book value after 2 years = Asset cost - Depreciation expense for first two years = $48,000 - $12,000 = $36,000

Remaining years after 2 years = 6 - 2 = 4

New annual depreciation expense = Net book value after 2 years / Remaining years after 2 years = $36,000 / 4 = $9,000

Therefore, Squid Roe should change annual depreciation expense to $9,000 per from year 3 through year 6.

Vulcan Flyovers offers scenic overflights of Mount St. Helens, the volcano in Washington State that explosively erupted in 1982. Data concerning the company’s operations in July appear below:

Vulcan Flyovers Operating Data For the Month Ended July 31

Actual Results Flexible Budget Planning Budget
Flights (q) 57 57 55
Revenue ($340.00q) $16,400 $19,380 $18,700
Expenses:
Wages and salaries ($3,600 + $87.00q) 8,525 8,559 8,385
Fuel ($34.00q) 2,100 1,938 1,870
Airport fees ($870 + $34.00q) 2,693 2,808 2,740
Aircraft depreciation ($9.00q) 513 513 495
Office expenses ($230 + $1.00q) 455 287 285
Total expense 14,286 14,105 13,775
Net operating income $2,114 $5,275 $4,925

The company measures its activity in terms of flights. Customers can buy individual tickets for overflights or hire an entire plane for an overflight at a discount.

Required:
Prepare a flexible budget performance report for July that includes revenue and spending variances and activity variances.

Answers

Answer:

1. Revenue and Spending Variance

Revenue  = (19,380 - 16,400) = 2980 U

Expenses

Wages & Salaries = 8,559 - 8,525 = 34 U

Fuel  =  1,870 - 1,938 = 68 F

Airport Fees =  2,808 - 2,693 = 115 U

Aircraft Depreciation = 0 None

Office Expenses =  287 - 455 = 168 F

Total Expenses = 87 F

Net Operating Income = 5,275 - 2,114 = 3161 U

2. Activity Variances  

Activity Variances are used to compare revenue and cost item between the planning budget and flexible budget of the company.

Revenue = 18,700 - 19,380 = 680 U

Expenses

Wages and salaries = 8,385 - 8,559 = 174 U

Fuel = 1,870 - 1,938 = 68 U

Airport fees = 2,740 - 2,808 = 68 U

Aircraft depreciation = 495 - 513 = 18 U

Office expenses = 285 - 287 = 2 U

Total expense = 330 U

Net operating income = 4,925 - 5,275  = 350 U

Over a five-year period, (nominal) GDP in a nation increased from $10 trillion to $15 trillion, while the GDP price deflator increased from 100 to 125. Approximately how much is GDP in year five, stated in terms of year-one dollars?

Answers

Answer:

The GDP in year five, stated in terms of year-one dollars, is approximately $12 trillion.

Explanation:

This can be calculate using the following formula:

Real GDP in year five = Nominal GDP in year five / (GDP price deflator in year five / GDP price deflator in year-one) ................... (1)

Where;

Real GDP in year five = Amount of GDP in year five, stated in terms of year-one dollars = ?

Nominal GDP in year five = $15 trillion

GDP price deflator in year five = 125

GDP price deflator in year-one = 100

Substituting the into equation (1), we have:

Real GDP in year five = $15 / (125 / 100) = $15 / 1.25 = $12 trillion

Therefore, the GDP in year five, stated in terms of year-one dollars, is approximately $12 trillion.

The following information is available for Randall Inc.
Accounts receivable $2,400
Cash $6,250
Accounts payable 3,700
Supplies 3,760
Interest payable 580
Unearned service revenue 850
Salaries and wages expense 4,500
Salaries and wages payable 745
Notes payable 31,500
Depreciation expense 670
Common stock 50,700
Equipment (net) 108,200
Inventory 2,840
Using the information above, prepare a balance sheet as of December 31, 2022. (Hint: Solve for the missing retained earnings amount after first determining total assets and total liabilities.) (List assets in order of liquidity.)

Answers

Answer:

Retained earning $35,375

Explanation:

Randall Inc.

Balance sheet as of December 31, 2022.

Current assets

Cash $6,250

Accounts receivables $2,400

Inventory $2,840

Supplies $3,760

Fixed asset

Equipment(net) $108,200

Total assets $123,450

Liabilities and Stockholders' equity

Liabilities

Notes payable $31,500

Accounts payable $3,700

Unearned service revenue $850

Salaries and wages payable $745

Interest payable $580

Total liabilities $37,375

Stockholders' equity

Common stock $50,700

*Retained earnings $35,375

Total stockholder's equity $86,075

Total liabilities and stockholder's equity $123,450

*Note: The value for retained earning is gotten by;

Retained earning = Total assets - [Common stock + Total liabilities]

Retained earnings = $123,450 - [$50,700 + $37,375]

Retained earnings = $35,375

Retained earning $35,375

Randall Inc.

Then Balance sheet as of December 31, 2022.

the Current assets are:

Cash $6,250

Accounts receivables $2,400

Inventory $2,840

Supplies $3,760

Fixed asset

Equipment(net) $108,200

Total assets $123,450

also, Liabilities and Stockholders' equity

Liabilities

Notes payable $31,500

Accounts payable $3,700

Unearned service revenue $850

Salaries and wages payable $745

Interest payable $580

Then the Total liabilities is $37,375

Stockholders' equity

Common stock $50,700

*Retained earnings $35,375

Then the Total stockholder's equity is $86,075

After that the Total liabilities and stockholder's equity is $123,450

*Note that: The value for retained earning is gotten by;

Then Retained earning is = Total assets - [Common stock + Total liabilities]

After that Retained earnings = $123,450 - [$50,700 + $37,375]

Thus, Retained earnings = $35,375

Find out more information about fixed asset here:

https://brainly.com/question/15568817

On November 1, Orpheum Company accepted a $12,400, 90-day, 8% note from a customer to settle his account. What entry should be made on the November 1 to record the acceptance of the note?

Answers

Answer:

Dr Note Receivable $12,400

Cr Accounts Receivable $12,400

Explanation:

Based on the information given we were told that on November 1 the company accepted a note from a customer in order to help settle the customer account of the amount of $12,400 which means that the Journal entry that should be made on the November 1 to record the acceptance of the note will be :

Dr Note Receivable $12,400

Cr Accounts Receivable $12,400

Milner Company is working on two job orders. The job cost sheets show the following. Assign costs to work in process.

Job 201 Job 202
Direct materials $7,200 $9,000
Direct labor 4,000 8,000
Manufacturing overhead 5,200 9,800

Required:
Prepare the three summary entries to record the assignment of costs to Work in Process from the data on the job cost sheets.

Answers

Answer:

Full Question "(a) (To assign materials to jobs.) (b) (To assign labor to jobs.) (c) (To assign overhead to jobs.)"

No Date  Account Title and Explanation      Debit       Credit

a               Work in process inventory             $16,200

                 ($7,200+$9,000)

                      Raw material inventory                             $16,200

                 (To assign materials to jobs)

b.               Work in process inventory              $12,000

                  ($4,000+$8,000)

                        Factory labour                                           $12,000

                  (To assign labour to job)

c.                 Work in process inventory              $15,000

                   ($5,200+$9,800)

                          Manufacturing overhead                         $15,000

                    (To assign overhead to jobs)

Each year, Sunshine Motos surveys 7,500 former and prospective customers regarding satisfaction and brand awareness. For the current year, the company is considering outsourcing the survey to Global Associates, who have offered to conduct the survey and summarize results for $30,300.Craig Sunshine, the president of Sunshine Motors, believes that Global will do a higher-quality job than his company has been doing, but is unwilling to spend more than $10,000 above the current costs. The head of bookkeeping for Sunshine has prepared the following summary of costs related to the survey in the prior year.


Mailing $16,600
Printing (done by Lester Print Shop) $4,500
Salary of Pat Fisher, part-time employee who stuffed envelopes and summarized data when surveys were returned (100 hours X $15) $1,500
Share of depreciation of computer and software used to track survey responses and summarized results. $1,100
Share of electricity/phone/etc. based on square feet of space occupied by Pat Fisher vs. entire company. $500

Required:
What is the incremental cost of going outside versus conducting the survey as in the past?

Answers

Answer:

incremental cost analysis

                            survey is done      outsource survey     differential

                            by the company    to Global                   amount

Mailing costs       $16,600                 $0                              ($16,600)

Printing costs      $4,500                  $0                              ($4,500)

Labor costs         $1,500                   $0                              ($1,500)

Outsourcing         $0                         $30,300                    $30,300

costs                                                                                                    

totals                    $22,600                $30,300                   $7,700

The incremental cost of outsourcing the surveys is $7,700. Some of the current costs are unavoidable, e.g. depreciation expense and utilities, so they should not be considered in this analysis. But other costs, e.g. direct labor, are avoidable.

I know that Pat using the computer will increase the company's electric bill by a few dollars, but it would never be $500 (maybe $5). Maybe he even calls a few customers to check some answers, but again this might add $10 to the phone bill. Also, Pat using the computer's mouse or any other equipment might result in it breaking down, but that is not worth $1,500. Since the cost analysis is not specific, it is safer not to include depreciation or utilities.

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