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
 = $516
Therefore interest revenue to be reported by Rosewood Company will be as follows
Year 1 = $387
Year 2 = $516
 
        
             
        
        
        
Answer:
The correct answer is B.
Explanation:
Giving the following information: 
In April 2013, Sparkle Enterprises purchased the Crimson Mine for $18,000,000. The mine is estimated to contain 500,000 tons of ore with a residual value of $2,000,000 after mining operations are completed. During 2013, 120,000 tons of ore were removed from the mine and sold. 
Annual depreciation= [(original cost - salvage value)/useful life of production in units]*units produced
Annual depreciation= (16,000,000/500,000)*120,000= $3,840,000
 
        
             
        
        
        
Answer: True
Explanation:
Diversifying a portfolio refers to investing in securities that either have a lower risk or risk that is not correlated such that the risk to the portfolio is reduced. 
In this scenario, Juan is investing in different securities with varying risk levels so that the portfolio will not be completely wiped out if one security goes bust. To truly diversify his portfolio however, Juan should invest in more than other asset classes such as bonds
 
        
             
        
        
        
Answer:
The temporary unemployment resulting from such sectoral shifts in the economy is best described as frictional unemployment. 
This is because it is temporary and people in the affected sector could opt for jobs in other performing sectors of the economy.
Explanation:
Suppose the world price of cotton falls substantially, the following scenario will ensue.
The demand for labor among cotton-producing firms in Texas will reduce . 
The demand for labor among textile-producing firms in South Carolina, for which cotton is an input, will also decline . 
The temporary unemployment resulting from such sectoral shifts in the economy is best described as frictional unemployment.
Frictional unemployment is seasonal employment that could occur when there is no demand or work period is completed unlike structural unemployment that can last for long. 
It is a temporary unemployment situation because workers in the cotton industry could opt for jobs in other performing sectors of the economy.