Answer:
Option (a) is correct.
Explanation:
Given that,
Sales = $410,000
Costs = $284,000
Depreciation Expense = $510,000 × 0.1920]
= $97,920
Therefore,
Operating Cash Flow:
= [(Sales - Variable Costs - Fixed Costs) × (1 - Tax Rate)] + [Depreciation × Tax Rate]
= [($410,000 - 284,000) × (1 - 0.35)] + [$97,920 × 0.35]
= [$126,000 × 0.65] + [$97,920 × 0.35]
= $81,900 + $34,272
= $1,16,172
Volunteers serving alcohol at a special event must
1) firstly, volunteers must be of legal age to serve alcohol at any event.
2) Volunteers must abide by all the rules and laws for alcoholic beverages in the state where an event will take place, for example, some states or cities may require the volunteer to get a one time permit to serve alcohol.
3) Volunteers must recognize signs of intoxication and professionally refuse or give any more alcohol to intoxicated persons.
4) Volunteers must observe the ages of the guest. It might be hard to ask guests for their ID, however, if in doubt request for ID before serving alcohol, and if in trouble, reach out to management, or your superior.
5) importantly, Volunteers must not serve alcohol to minors because this might land you in jail.
When it has a small population
