Answer:
$25,300
Explanation:
The computation of the common shareholders received the dividend for the year 2021 is shown below:
Since in the year 2021, the dividend i.e. declared is $61,000
Now the preference shareholders dividend is
= $510,000 × 0.07
= $35,700
So for common shareholders, the dividend would be
= $61,000 - $35,700
= $25,300
Answer:
Statement a. is correct.
Explanation:
The effective annual rate is always higher than the nominal interest rate, as the formula is clear for any number of periods, for any interest rate:
Effective Annual Rate of return = 
Further if we calculate the present value of annuity due and ordinary annuity assuming 6 % interest rate, then:
Present value of annuity due =

= 1.06
$400.95
= $425.0089
Present value of ordinary annuity =
= $150
2.6730
= $400.95
Therefore, value of annuity due is more than value of ordinary annuity.
Statement a. is correct.
Answer:
B. historical cost
Explanation:
According to the historical cost principle, the assets should be valued at purchased cost whether the market value is more or less
Since in the question, it is mentioned that the Tim continues the commercial van value at the purchased cost only even the market price is available
So this represents the historical cost principle
Hence, the correct option is b,
Answer:
After 2 weeks.
Explanation:
In this situation, the art department is fully dependent on Promotional Pieces because they have to work on it.
- To buy Promotional pieces they need one week To maintain their cost and strategies to buy Promotional pieces.
- After that, the Art Department needs to know about The selling price of the commodity to mention on Promotional paper but here strategy group department needs one week to Find manufacturing cost.
Therefore, the art department will begin after two weeks.
Answer:
Forward vertical integration
Explanation:
Forward vertical integration is a type of strategic move that consists in acquiring a firm that was either a supplier, or a potential supplier.
In this case, Htc acquired a design firm that was probably part of its supply chain before (providing the design for the smartphones). In this way, htc has become more competitive because it now has merged the process of manufacturing and design under its control.