Answer:
8.4
Explanation:
nominal return - price return + dividend yield 
price return = 46.45 /45 - 1 = 3.2%
dividend yield = 2.34 / 45 = 5.2%
 
        
             
        
        
        
Answer:
Explanation:
The journal entry is shown below:
On June 1
Cash A/c Dr $99,000
     To Notes payable A/c  $99,000
(Being the amount borrowed is recorded)
For recording this transaction, we debited the cash account and credited the notes payable account so that the correct posting can be done 
All other information which is given is not relevant. Hence, ignored it
 
        
             
        
        
        
Answer
The answer and procedures of the exercise are attached in a microsoft excel document.  
Explanation  
Please consider the data provided by the exercise. If you have any question please write me back. All the exercises are solved in a single sheet with the formulas indications.