Answer:
(a) Annual dividend = Dividend rate × par value × number of shares outstanding
= 7% × $60 × 40,000
= $168,000
Semi‑annual dividend = 
= 
= $84,000
(b) Annual dividend = Dividend rate × number of shares outstanding
= $5.20 × 171,600
= $892,320
Arrears of $892,320 are owed for last year as well, so the total dividends owed would be:
$892,320 × 2 years
= $1,784,640
(c) Annual dividend = Dividend rate × stated value × number of shares outstanding
= 4.8% × $100 × 445,000
= $2,136,000
Quarterly dividend = =
= 
= $534,000
Answer: Social engineering
Explanation:
Social engineering is simply the use of deceit in order to manipulate individuals so that they can give out personal and confidential information about themselves which will be used for fraud.
The activities involved in social engineering are phishing, scams and hoaxes aimed at getting individuals to compromise sensitive data.
Answer:
D.
Explanation:
The opportunity cost of a decision is measured in terms of the sacrifice of the next best alternative, in other words the next best thing given up. Since opportunity cost refers to what you are losing or better yet giving up when you end up making a decision between two or more different options and once done are not able to choose the other option(s).
Answer:
The number of units the company would have to manufacture during the year would be 780,000 units
Explanation:
To find out how much purchase is made, first we have to calculate the production level. The equation for production level is shown below:
Production level = Closing stock of finished goods + Sales - Opening stock of finished goods
= 76,000 + 730,000 - 26,000
= 780,000 units
Rest cost like opening and ending balance of raw material , required gram is irrelevant for computation part. Thus, it is not considered.
Hence, The number of units the company would have to manufacture during the year would be 780,000 units
Answer:
$11,895,000
Explanation:
Expected annual earnings before tax = $21,000,000
Debt issue = $30,000,000
Interest rate = 9%
Annual Interest expenses = $30,000,000 × 9%
= $2,700,000
EBT = EBIT - Interest expenses
= $21,000,000 - $2,700,000
= $18,300,000
Net income = $18,300,000 × (1 - 35%)
= $11,895,000
Cash flows available to equity holders after recapitalization will be $11,895,000.
