Answer:
2014 36,000
205: 24,000
Explanation:
500,000 x 12% = 60,000 construction realted per year
Capitalize:
timeline:
<--/--/--/--/--/--/--/--/--/--/--/--/-->
each month the company is doing an spending related to the construction. We must capitalize based on the amount investment.
The first month capitalize throught the whole year,
the second month 11 months
the third for 10 months and so on.
Therefore, the capitalize amount will be half of the cost of the year
2014: interest capitalized through the cost of construction 
600,000/2 x 12% = 36,000
400,000/2 x 12% = 24,000
That's the maximum amount we can capitalize for construction.
 
        
             
        
        
        
Answer:
Net cash provided by financing activities $315,000
Explanation:
The computation of the net cash provided or used by financing activities is shown below:
Issuance of common stock $275,000
Issuance of bonds payable $469,000
Less: Payment of dividends $380,000
Less: Purchase of treasury stock $49,000
Net cash provided by financing activities $315,000
 
        
             
        
        
        
An arithmetic logic unit is a digital circuit used to perform arithmetic and logic operations. It signifies the essential building block of the central processing unit of a computer. The modern central processing unit contain very powerful and complex arithmetic logic unit. In addition to arithmetic logic unit, modern central processing unit contain a control unit.
        
             
        
        
        
Answer:
E. Thompson memo
Explanation:
The name 'Thompson Memo' was used to honor the Deputy attorney General that first issued the memo in 2003. His name is Larry Thompson.
The memo was created to distinguished the line between the 'honest mistake' that the company might do and an actual wrongdoings that must be punished by law.
The memo consist of several criteria that future prosecutors can use to determine whether a company should be punished or not. Those criterias are: 
- The nature/seriousness of the offense
- Whether they did a similar 'mistake in the past
- Whether the company admit the mistake by their own or whether it's exposed by other people
- Whether the company proposed a remedial action.
 
        
             
        
        
        
Answer:
Term bond $725,000
Debenture bonds $775,000
Explanation:
Calculation to determine the total amounts of term bonds and debenture bonds
TERM BONDS
 6.5% unsecured convertible bonds of $225,000 
Add 4.875% guaranty secured bonds of $500,000 
 TOTAL term bond total $725,000
($225,000+$500,00
DEBENTURE BONDS
5.375% registered bonds of $550,000 
Add 6.5% convertible bonds of $225,000,
 TOTAL Debenture bonds $775,000
($550,000+$225,000)
Therefore the total amounts of term bonds will be $725,000 and debenture bonds will be $775,000