Answer:
January 1, 202x, bonds issued at a discount
Dr Cash 441,361
Dr Discount on bonds payable 18,639
          Cr Bonds payable 460,000
amortization of bond discount = ($441,361 x 4%) - ($460,000 x 3.5%) = $17,654.44 - $16,100 = $1,554.44
June 20, 202x, first coupon payment
Dr Interest expense 17,654.44
        Cr Cash 16,100
        Cr Discount on bonds payable 1,554.44
 
        
             
        
        
        
Answer:
The maturity value is "$79790".
Explanation:
The given values are:
Principal
= $79,000
Time
= 30/360 
Rate
= 12%
The interest on the cash loan to Ryan and Co will be:
= 
=  ($)
 ($)
Maturity value 
= 
= 
= 
= 
 
        
             
        
        
        
Answer:
The correct answer is letter "B": She is reviewing her goals and aligning the budget to work toward them.
Explanation:
Smart financial planning is the strategy by which individuals or corporations adjust their budgets according to the current situation they face. The adjustments are done as many times as necessary to accomplish the goals those individuals or firms have set.
In Christie's case, the reason why she adjusts her budget by the end of every month is that she needs to match her expenses with her objectives so she can reach them.
 
        
                    
             
        
        
        
Answer:
Social workers should take appropriate safety training and practice safety measures because they are working with clients who may have a variety of issues.   Social workers work with people who may have mental illness or be under the influence of drugs or alcohol.  Social workers also visit client’s homes on their own, so it is essential for them to know how to be safe.
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Answer:
The labor rate variance for the month = $1890
Explanation:
Given values:
Standard labor hour per unit = 3.3 hours
Standard labor rate =  $16.15 per hour
Actual hours worked = 6,300
Actual total labor cost =  $103,635
Actual output = 2,000 units
Now, we calculate the labor rate variance with the help of given information. Below is the calculation of Labor rate variance.
Labor rate variance = ( Actual labor cost) – (Standard rate × Actual hours)
 = 103635 – (16.15 × 6,300)
= $1890