Answer:
Land, Building and equipment
Explanation:
As we know that
Total assets include current assets, fixed assets and intangible assets Current assets involve cash, stock, account receivables, etc. Fixed assets comprise plant & machinery, property, equipment, furniture & fittings, etc.
So according to the given situation, the land, building and the equipment is considered generally as a long term asset 
 
        
             
        
        
        
Options :
A)net present value of the $25,000.
B)future value of the $25,000.
C)internal rate of the return on the $25,000.
D)present value of $25,000.
Answer: B)future value of the $25,000.
Explanation: The Smith's calculation and subsequent result which yielded $31,000 refers to the future value of $25,000. The initial $25000 is the present value of the amount held. If the initial amount is saved or deposited over a certain number of years in an account which yields a certain rate of interest per annum and is compounded either on a monthly, yearly, quarterly or semiannual basis as the case may be, in this scenario above, the interest is called mounded annually. This initial amount will grow and yield an amount which is greater than the present deposit. This is called the future value of the initial deposit. 
 
        
             
        
        
        
Answer: $489,000
Explanation:
Amount of sales required  = (Fixed cost + Desired operating income ) / Contribution margin ratio
Contribution margin ratio for Cover-to-Cover Company:
= Contribution margin / sales 
= 77,800/ 389,000
= 20%
Desired operating income = Current income + income increase 
= 58,350 + 20,000
= $78,350
Amount of sales required:
= (19,450 + 78,350) / 20%
= $489,000
 
        
             
        
        
        
Answer:
$10,500
Explanation:
Bee Inc.
Cash Budget for March 
Budgeted Receipts                                    $116,000
Les Budgeted Expenses                          ($110,000)
Net Cash                                                       $6,000
Add Budgeted Beginning Balance           $35,000
Balance                                                        $41,000
Loan ($51,500 - $41,000)                            $10,500
therefore,
To attain its desired ending cash balance for March, the company needs to borrow $10,500