Answer:
C. $500,000
Explanation:
FOB which means free on board is a phrase used in commercial law indicating the point where either the buyer or seller is liable for goods that are damaged or destroyed during shipping. In FOB destinations, the title of ownership and risk is transferred to the buyer at the buyer's office, loading dock, post office and so on. Therefore, it is correct to include inventory that was shipped in inventory physical count due to the fact that inventory wasn't delivered to customer at year end.
While the goods held for consignment are not sold but rather they are given to an agent for possible sale. They are included in the inventory of the consignor. Thus, this is why Declar should report $500,000 as inventory at the end of the year.
Answer:
7.44 %
Explanation:
The Yield to Maturity (YTM) is the Interest rate that makes the Present Value of Coupons and Principle equal the Market Price or Current Price of the Bond.
The Yield to Maturity can be calculated using a financial calculator as follows :
PV = - $100
N = (15 -2) × 2 = 26
PMT = ($100 × 7.30%) ÷ 2 = $3.65
FV = $103
P/YR = 2
YTM = ?
Therefore, Inputting the values in the calculator as shown gives the Yield to Maturity is 7.44 %.
To learn a specific skill for a particular career field
Answer:
The definition has always been listed throughout the clarification section downwards as per the query.
Explanation:
One such trade infuses the community with extra cash as well as raises the Federal Reserve Business's resources.
The Changes In accounting estimates law implemented here seems to be:
⇒ 
- Above that, the trade would have an impact mostly on income statement including its Federal Reserve System for almost the similar positive and negative number, without any adjustment mostly on the liability side.
- Although the trade will have a two-way influence on the investment banking institutions:
- Everything always raises investments towards commercial banks, leading to increased obligations, as well as increases the accounts receivables with financial firms, leading to an increase throughout reserves.
- And whether the capital expenditure acquired by that of the Central Bank takes into account another commitment including its financial institutions, then perhaps the expenditure including its financial institutions is decreased as well as the free margin requirement including its banking institutions is raised, consisting in something like a simultaneous decline or rise throughout reserves.
Answer:
15%
Explanation:
The maximum rate of return that would be paid to borrow an additional $4,000 needed can be calculated as

Rate of return = $600/$4000
Rate of return = 0.15 or 15%
NOTE: The amount of interest is the difference of interest earned at higher yield and interest earned at a lower yield.
Interest earned (higher yield) = $10,000 x 8%
Interest earned (higher yield) = $800
Interest earned (lower yield) = $14,000 x 10%
Interest earned (lower yield) = $1,400
Difference = $1,400-$800
Difference = $600