Answer:
practice at least two times per day
 
        
                    
             
        
        
        
Answer:
A.overstate; substitution
Explanation:
Consumer Price Index (CPI): is a measure that examines the weighted average of prices of consumer goods and services, such as transportation, food, and medical care. It is calculated by taking the average of the price changes for each item in the predetermined  goods. Changes in the CPI are used to assess price changes associated with the cost of living therefore the CPI is used economist for identifying periods of inflation or deflation.
when we say the CPI overstate inflation; it is because of: 
Substitution bias (when the price of a product in the consumer basket increases substantially, consumers tend to substitute lower-priced alternatives; Therefore, it tends to overstate inflation due to a lack of accountability
) and; 
Quality bias (over time, technological advances increase the life and usefulness of products).
 
        
             
        
        
        
Answer:
$1,498.86
Explanation:
Given that;
Packing of crates per month(u) = 779
Annual carrying cost of 39% of the purchase price per crate
Ordering cost (S) = $27
D = 779 × 12 = $9,348 crates per year
H = 0.39P
H = 0.39 × $12
H = $4.68 crates per year
Total ordering cost = D/Q × S
= ( $9,348 / 779 ) × $27
= $324
Total Holding cost = Q / 2 × H
= ( 779 / 2 ) × $4.68
= $1,822.86
Annual savings = Total holding cost - Total ordering cost 
= $1,822.86 - $324
= $1,498.86
The firm would be saving $1,498.86 annually.
 
        
             
        
        
        
Answer:
Journal Entry
Explanation:
The Journal Entry is shown below:-
Bonds payable Dr,                      $1,030,000 
Loss on retirement of bond Dr,       $78,800
($1,091,800 - $1,013,000)
           To discount on bond                      $17,000
           To cash                                            $1,091,800
 ($1,030,000 × 106%)
(Being retirement of the bonds is recorded)