Answer:
Net Present Value = $28756.79
Explanation:
First we need find the real rate of interest 
Real rate of interest = (Nominal rate of interest - Inflation rate )
Real Rate of interest = (10.76% - 4%)
Real of Interest = 6.76%
Now using stream of cash flows and discount the at 6.76% 
0	-12800              1.000         
1	10000               0.937
2	10000               0.877
3	10000               0.822
4	10000               0.770
5	10000               0.721
Through multiplying discount value with cash flow we get the discounted value of cash flows. 
0	-12800      x        1.000      = -12800   
1	10000       x       0.937      =     9370
2	10000       x        0.877     =     8770
3	10000       x        0.822     =    8220
4	10000       x        0.770      =   7700
5	10000       x        0.721       =  7210
Adding the discounted cash flows we get the value of Net present value and that is equal to $28756.79
 
        
             
        
        
        
Answer:
d. $4,500
Explanation:
The computation of depreciation expense on the new equipment is shown below:-
For computing the depreciation expense on the new equipment first we need to find out the Depreciation per annum which is here below:-
Depreciation per annum = (Cost - Residual value) ÷ Life
= ($76,000 - $4,000) ÷ 8
= $72,000 ÷ 8
= $9,000
Depreciation for 1 year calendar (July 1 to Dec 31) = Depreciation per annum × 6 months ÷ Total number of months in a year
= $9,000 × 6 ÷ 12 
= $4,500
So, the depreciation expenses for the year end up-to 31st Dec is $4,500 
 
        
             
        
        
        
Answer:
Correct Answer:
B) Royalty Expense
Explanation:
<em>A royalty is a payment made by one party, franchisee to another that owns a particular asset, franchisor for the right to ongoing use of that asset. The expenses incurred in executing this payment is called royalty expenses.</em>
 
        
             
        
        
        
Answer:
Explanation:
Ordinary Annuity = Investment * PVAF(Interest, number of years)
Ordinary Annuity = $710 * PVAF(4%,5 years)
=$710 * 4.4518
=$3160.79
 
        
             
        
        
        
<span>Jeremy is working on a spreadsheet, the processing of the information processing cycle will justify Jeremy’s use of the spreadsheet and give the final output.  </span><span>Applying instructions to data takes place during the </span>PROCESSING  <span>stage of the information processing cycle.</span>