Answer:
the net cash flows from operating activities were: $163,000.
Explanation:
Prepare the Operating Activities Section of the Cash Flow Statement as follows :
<u>Cash flow from Operating Activities</u>
Net Income ( $860,000 - $740,000) $120,000
<em>Adjustment of Non-cash items :</em>
Depreciation $40,500
<em>Adjustment for Changes in Working Capital items :</em>
Increase in Accounts Receivable ($57,500 - $54,000) ($3,500)
Increase in Accounts Payable ($33,500 - $27,500) $6,000
Net Cash From Operating Activities $163,000
Answer:
B. Loss on sale is $12,500
Explanation:
The equipment purchase on 1st January 2018. The equipment is sold of 1st July 2020. The duration for accumulated depreciation is 2.5 years. Using straight line method the depreciation will be:
[ 1,600,000 - 130,000 ] / 8 years * 2.5 years = 612,500
The book value for the equipment is 1,600,000 - 612,500 = 987,500
The equipment is sold for 1,000,000
There is gain on disposal of 12,500.
Answer:
The correct answer is I, II and III.
Explanation:
The return that an investor earns with a bond can be calculated in different ways. The price of the bonds fluctuates with the change in interest rates, but once the investor buys a bond, the return is fixed. The yield to maturity is a way of providing the investor with the most accurate representation of the return he will receive for the holding of said bond.
Types of bond yield
Based on the current price, a bond shows three different types of maturity. The yield of the coupon is the interest rate paid by the bond at face value. A US $ 10,000 bond with a 6 percent interest coupon pays US $ 300 interest every 6 months. The current return is the coupon rate divided by the bonus price. If the bond with a nominal value of US $ 10,000 and a 6 percent coupon rate can be purchased for US $ 9,600, its current yield is 6.25 percent. The yield at maturity is the internal rate of return of the bond based on the time remaining for the bond's maturity.
Expiration Yield
The calculation of the yield at maturity amortizes the value of the premium or the discount (bonds over and under the pair) in the price of the bond throughout the life of the bond. For example, if the bond that pays 6 percent of the aforementioned coupon rate expires in 10 years, and is priced at US $ 9,600, the yield at maturity is 6,558 percent. If two bonds, one on the pair and one under the pair, have the same yield at maturity, any of them represents the same level of return for the investor. The yield at maturity is what the investor will receive if the bond is purchased at the current market price and held until maturity.
Managers need to understand the possible dangers associated with a job to ensure work is being done safely. Understanding job requirements is critical to making intelligent hiring decisions.
<h3>What is
Managers?</h3>
A manager is a qualified someone who leads an organization and oversees a group of workers. Managers frequently oversee a certain department within their organization. There are many different kinds of managers, but they typically have responsibilities including making decisions and conducting performance reviews.
A manager is responsible for tasks like staffing, directing, controlling, and planning. All of these tasks are crucial for successfully managing an organization and accomplishing corporate goals. Setting goals and developing techniques for synchronizing activities both involve planning.
A business manager is responsible for managing and directing the activities and personnel of a company. They carry out a variety of duties, such as implementing business strategy, assessing business performance, and managing staff, to ensure the productivity and efficiency of the company.
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