Check.
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Answer: $191,590
Explanation:
August Payments on accounts payable:
From JULY PURCHASES - $77,000 x 80%
$77,000 × 0.8 = $61,600
From August purchases - $73,000 x 20% $73,000 × 0.2 = $14,600
Direct labor payments:
From JULY: $32,300 x 10%
$32,300 × 0.1 = 3,230
From AUGUST: $35,400 x 90%
$35,400 × 0.9 = $31,860
Overhead : $71200 - $6350 = 64,850
Loan repayment - $15,450
Cash payments - $191,590
Loan repayment :
[Loan + ( loan × rate × period)
[15000 + (15000 × (9/100) × 4/12)]
15000 + 450 = $15,450
Cash payment for August :
15450+64850+31860+3230+14600+61600 = $191,590
Answer:
B. Least slack
Explanation:
According to my research on project development, I can say that based on the information provided within the question priority of resources is assigned to the activity with the least slack. This term means the activities that have the least amount of time until they need to be completed and implemented.
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Answer:
Explanation:
For recording of the journal entry, first we have to compute the tax payable amount which is shown below:
Pretax accounting income tax expense = pretax accounting income × tax rate
= $210,000 × 40%
= $84,000
Tax payable for taxable income = Taxable income × tax rate
= $155,000 × 40%
= $62,000
Now, the journal entry would be:
Income tax expense A/c Dr $84,000
To Income tax payable $62,000
To Deferred tax liability $22,000
(Being income tax expense recorded)
The remaining amount has come under deferred tax liability.
Answer:
The correct option is A ,earnings per share is $2.84
Explanation:
Earnings per share is given earnings attributable to ordinary shareholders divided weighted average common shares.
The net income needs to be adjusted to reflect only earnings distributable to common shares.
Earnings to common stocks=$32670-$4600
=$28070
Weighted average common shares=9900
Earnings per share=$28070/9900
=$2.84 per share
Option B is wrong because it calculated earnings per share with net income instead of earnings of common shareholders($32670/9900=$3.30)
