Answer:
Year 1 = $387
Year 2 = $516
Explanation:
Loan has been granted on 1 April in Year 1 i.e. for a period from 1 April to 31 December = 9 months.
Interest for year 1 @6% = $8,600 X 
= $387
Interest for year 2 will be from 1 January to 31 December =
$8,600 X 
= $516
Therefore interest revenue to be reported by Rosewood Company will be as follows
Year 1 = $387
Year 2 = $516
Answer:
Under the UCC 1-201(37) Mallon has a security enthusiasm for the generator it provided to Redford as a security under UCC 9-102(4(72)). The generator is insurance under UCC 9-102(a) (12) thus, long as Mallon documents has recorded its consummated security intrigue first under UCC 9-322(a) (1), it will have need in taking the guarantee from Garfield.
If Mallon's and Redford's liens were both idealized, at that point the first to record or claim the security has need under UCC 9-322(a)(1). Under UCC 9-322(a)(3), the first of un-perfected security interests to append has need.
A special case that Mallon should know about is under UCC 9-320(a), where in a purchaser (Garfield) of products in the customary course of the dealer's (Redford) business, the purchaser beats a secure about gathering's (Mallon) intrigue, regardless of whether idealized and regardless of whether the purchaser is aware of the security intrigue.
Answer:
c. An emphasis-of-matter paragraph
Explanation:
Based on the information provided within the question it can be said that they would most appropriately identify the change in accounting in an emphasis-of-matter paragraph. This is a paragraph that illustrates the importance of the disclosed information or changes in the financial report, and that it is essential to the user's understanding of the report.
Answer:
It would decrease
Explanation:
Return on equity is an example of a profitability ratio.
Profitability ratios measure the ability of a firm to generate profits from its asset
Using the Dupont formula, ROE can be determined using:
ROE = Net profit margin x asset turnover x financial leverage
ROE = (Net income / Sales) x (Sales/Total Assets) x (total asset / common equity)
If profit margin reduces and asset turnover and leverage remains the same, ROE would decrease
