Explanation:
The Journal entry is shown below:-
a. Salary Expense Dr,             $2,550
           To salaries payable                $2,550
(Being accrual of salary is recorded)
b. Income summary Dr,           $324,750
         To Salary expense                    $324,750
($322,200 + $2,550)
(Being closing of salary expense is recorded)
 
        
             
        
        
        
Answer:
$15,000
Explanation:
Closing retained earnings is the accumulated value of an entity`s profit reserve from its earnings from  both current and past accounting periods.Closing retained earnings is calculated by deducting dividend paid from earnings after tax of the current year and adding the balance to opening retained earnings.
= Opening retained earnings + (Earnings after tax   -  Dividend paid)
Based on the information supplied, the closing retained earnings will be:
                                                                                $
Service Revenue                                                10,000
Total Expenses                                                  (6,000)
Operating profit                                                  4,000
Dividend                                                           <u>  (1,000)</u>
Retained Earnings                                              3,000
Retained Earnings b/f                                      <u>   12,000</u>
Closing Retained Earnings                            <u>     15,000</u>
Note: No information in regard of tax, so the operating profit is used as profit after tax.
 
        
             
        
        
        
Answer: a.may increase while conversion costs decrease because the two are separately calculated and depend on separate costs. 
Explanation:
When the cost of production report is being used to analyze change in direct materials cost per equivalent unit when compared to the conversion cost per equivalent unit, we should note that an investigation may end up showing that the fluctuation in the the direct materials costs which then brings about an increase or a decrease.
Therefore, the correct option is A "may increase while conversion costs decrease because the two are separately calculated and depend on separate costs".
 
        
             
        
        
        
'Pola and quint want to form and do business as river tours corporation. a corporation can consist of one or more natural persons.
A corporation is an organization (usually a group of people or a legal entity) authorized by the State to act as a single entity and legally recognized as such for a specific purpose. Early incorporated entities were established by charter. Most jurisdictions now allow the formation of new companies through registration.
The company is managed and directed by its directors and officers. Directors are appointed by shareholders and are responsible for the overall management and corporation governance of the company. The directors appoint officers who are responsible for the day-to-day management and operations of the company.
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