Answer:
$17,900
Explanation:
= ($153,000-$5,900-(3070*45))*2
= ($153,000 - $5,900 - $138,150)*2
= ($8,950)*2
= $17,900 - increase in paid-in capital in excess of par
NB - When a company issues bonds, it incurs a long-term liability on which periodic interest payments must be made, usually twice a year.
Answer:
$7.2 million
Explanation:
Calculation for the amount of warranty expense on Angel's 2016 income statement
Using this formula
Warranty expense =Net sales ×Expected percentage of net sales
Let plug in the formula
Warranty expense=$180 million×4%
Warranty expense=$7.2 million
Therefore the amount of warranty expense on Angel's 2016 income statement will be $7.2 million
Answer:
Oak Co.
The amount that Oak should report as bonds payable, net of discount is:
$400,000.
Explanation:
a) Data and Calculations:
Cash from the issue of 400 bonds = 400 * $1,000 * 97/100 = $388,000
Interest rate = 8% semiannually on April 1 and October 1
Bonds payable = $400,000 ($1,000 * 400)
Date of bonds = October 1, 2003
Accrued interest from October 1, 2003 to January 1, 2004 = $8,000
b) The bonds payable is the face value of the bonds. It is the amount that will be due for repayment to bondholders on the maturity of the bonds in 10 years' time, precisely on October 1, 2013.
Design capacity minus allowances such as personal time and maintenance exists comprehended as effective capacity.
Effective capacity is the design capacity less any deductions for maintenance and personal time.
<h3>What is effective capacity?</h3>
Design capacity is less personal and other allowances equal effective capacity. Product and service characteristics have a significant impact on capacity.
The rate of a facility's production capabilities is its capacity. People who are concerned must pay close attention to capacity decisions since they affect practically every aspect of operations. It is significant because it establishes the ideal production rate and unbroken production run.
The maximum quantity of work that a company may accomplish within a specific time frame under the conditions of quality issues, delays, material handling, etc. As a substitute for capacity management, the phrase is also used in corporate computers and information technology.
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The dollar amount of dividends paid per share in a given year is divided by the dollar amount of one share of stock to arrive at the dividend yield, which is displayed as a percentage. Dividend yield equals the annual dividend per share divided by the stock's price per share.
<h3>What is Standard Deviation?</h3>
The standard deviation in statistics is a measure of the amount of variation or dispersion in a set of values. A low standard deviation implies that the values of the set tend to be close to the mean (also known as the expected value), whereas a high standard deviation shows that the values are spread out over a larger range.
The lower case Greek letter (sigma) for the population standard deviation or the Latin symbol s for the sample standard deviation is most typically used in mathematical texts and equations to signify standard deviation.
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