Answer:
Jan. 22
Dr Cash $7,140,000
Cr Common Stock $6,300,000
Cr Paid in capital in excess of par $840,000
Feb. 27
Dr Cash $180,000
Cr Preferred Stock $135,000
Cr Paid-In Capital in Excess of Par-Preferred $45,000
Explanation:
Preparation of the entries for January 22 and February 27.
Jan. 22
Dr Cash $7,140,000
(210,000*$34)
Cr Common Stock $6,300,000
(210,000*$30)
Cr Paid in capital in excess of par $840,000
($7,140,000-$6,300,000)
Feb. 27
Dr Cash $180,000
(15,000*$12)
Cr Preferred Stock $135,000
(15,000*$9)
Cr Paid-In Capital in Excess of Par-Preferred $45,000
($180,000-$135,000)
Answer:
Trend Analysis
Explanation:
Trend analysis pertains to categorizing and assigning statistical prototypes that indicate labor demand for the next business year. That is, forecasting your future labor need from past experience and statistical data. This gives Sasha a reasonable objective statistics from the past 3years which she will base her forecast on for the next year. These statistics are also called leading indicators. In this technique. Sasha is utilizing trend analysis to anticipate labor demand.
Explanation:
Resistance to change occurs when there is some kind of change in the organization, such as changes in the structure of the business, changes in teams, technologies, etc.
This is because there is insecurity in employees, often due to lack of sufficient information about the change and fear of not being able to adapt.
To eliminate employee resistance, company managers must communicate how the change will occur and why it is necessary, listing the positives of the changes and the benefits it will bring to the organization, enabling feedback so that employees feel included and their perception be positive.
Answer:
Sam change: -5.13%
Dave change -18.01%
Explanation:
If interest rate increase by 2%
then the YTM of the bond will be 9.3%
We need eto calcualte the present value of the coupon and maturity of the bond at this new rate:
<em><u>For the coupon payment we use the formula for ordinary annuity</u></em>
Coupon payment: 1,000 x 7.3% / 2 payment per year: 36.50
time 6 (3 years x 2 payment per year)
YTM seiannual: 0.0465 (9.3% annual /2 = 4.65% semiannual)
PV $187.3546
<u><em>For the maturity we calculate usign the lump sum formula:</em></u>
Maturity: $ 1,000.00
time: 6 payment
rate: 0.0465
PV 761.32
Now, we add both together:
PV coupon $187.3546 + PV maturity $761.3154 = $948.6700
now we calcualte the change in percentage:
948.67/1,000 - 1 = -0.051330026 = -5.13
For Dave we do the same:
C 36.50
time 40
rate 0.0465
PV $657.5166
Maturity 1,000.00
time 40.00
rate 0.0465
PV 162.34
PV c $657.5166
PV m $162.3419
Total $819.8585
Change:
819.86 / 1,000 - 1 = -0.180141521 = -18.01%
Answer:
Explanation:
Forecast usage = 50 %
Actual Usage = 52%
smoothing constant = 0.10
⇒ 50 + 0.10 (52 - 50)
⇒ 50 + 0.10 (2)
⇒ 50 + 0.2 = 50.20
