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3 years ago

Working with which of these systems requires a technician that has been certified in an EPA-approved course?

1 answer:

6 0

There are several different systems that requires all technicians to be certified in an EPA approved course. One of those systems is a motor vehicle air conditioning system also known as a MVAC.

If the person working on the motor vehicle air conditioning system is getting paid with currency or bartering then they must be certified through an approved EPA class. They must be certified under the Section 609 technician and training program. The technician must be educated about the proper use and procedures to service this system. Some of the things they will learn during the course are;

All regulatory requirements
Importance of refrigerant recovery
Effects of improper handling on the ozone layer

Learn more about the EPA at brainly.com/question/10498425

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Cecil Jameson, Attorney-at-Law, is a proprietorship owned and operated by Cecil Jameson. On July 1, 2007, Cecil Jameson, Attorne

Kisachek [45]

Answer:

1. Determine the amount of owner’s equity (Cecil Jameson’s capital) as of July 1, 2007.

equity = assets - liabilities = $15,050 - $1,530 = $13,520

2. State the assets, liabilities, and owner’s equity as of July 1 in equation form similar to that shown in this chapter. In tabular form below the equation, indicate the increases and decreases resulting from each transaction and the new balances after each transaction.

since there is not enough room here, I used an excel spreadsheet

3. Prepare an income statement for July, a statement of owner’s equity for July, and a balance sheet as of July 31, 2007.

Cecil Jameson, Attorney-at-Law

Income Statement

For the month ended July 31, 2007

Service revenue $5,953

Expenses:

Paralegal services $1,635
Wages expense $850
Rent $1,200
Answering service expense $250
Utilities expense $325
Supplies expense $115
Miscellaneous expense $75 $4,450

Operating income $1,503

Cecil Jameson, Attorney-at-Law

Balance Sheet

For the month ended July 31, 2007

Assets:

Cash $6,873

Accounts receivables $2,225

Supplies $980

Land $10,000

Total assets $20,078

Liabilities:

Accounts payable $720

Paralegal fees payable $1,635

Total liabilities $2,355

Equity:

Jameson, Cecil, capital $18,723

Jameson, Cecil, drawings -$1,000

Total equity $17,723

Liabilities + Equity = $20,078

Cecil Jameson, Attorney-at-Law

Statement of Owner’s Equity

For the month ended July 31, 2007

Jameson, Cecil, capital balance July 1, 2007 $13,520

Investment during the month $3,700

Net income $1,503

Subtotal $18,723

Drawings ($1,000)

Jameson, Cecil, capital balance July 31, 2007 $17,723

4. (Optional). Prepare a statement of cash flows for July.

Cecil Jameson, Attorney-at-Law

Statement of Cash Flows

For the month ended July 31, 2007

Cash flows from operating activities

Net income $1,503

Adjustments to net income:

Decrease in accounts receivables $975
Decrease in accounts payables ($810)
Increase in supplies inventory ($130)
Increase in paralegal fees payable $1,635 $1,670

Net increase in cash from operating activities $3,173

Cash flows from investing activities $0

Cash flows from financing activities

Additional paid in capital $3,700

Drawings ($1,000)

Net increase in cash from financing activities $2,700

Net increase in cash $5,873

Cash balance July 1, 2007 $1,000

Cash balance July 31, 2007 $6,873

Download pdf

5 0

3 years ago

Teel Printing uses two measures of activity, press runs and book set-ups, in the cost formulas in its budgets and performance re

juin [17]

Answer:

D. $193,750

Explanation:

Calculation for the wages and salaries in the flexible budget for July

FLEXIBLE BUDGET FOR JULY

Using this formula

Flexible budget= Wages and salaries Cost formula per month+Actual activity press runs*Wages and salaries per press runs+Actual activity book set-ups*Wages and salaries book set-up

Let plug in the formula

Flexible budget=$8,850+201*400+110*950

Flexible budget=$193,750

Therefore the wages and salaries in the flexible budget for July would be closest to $193,750

7 0

2 years ago

LA Diversified Inc. recently paid its annual dividend of $3. Dividends have consistently grown at a rate of 3.8%. The stock has

RSB [31]

Answer:

$51.22

Explanation:

For computing the intrinsic value, first we have to determine the current year dividend and expected rate of return which is shown below:

The computation of the next year dividend is shown below:

= $3 + $3 × 3.8%

= $3 + 0.114

= $3.114

And, the expected rate of return would be

= Risk-free rate of return + Beta × (Market rate of return - Risk-free rate of return)

= 2.4% + 0.88 × (10.9% - 2.4%)

= 2.4% + 0.88 × 8.5%

= 2.4% + 7.48%

= 9.88%

Now the intrinsic value would be

= Next year dividend ÷ (Required rate of return - growth rate)

= $3.114 ÷ (9.88% - 3.8%)

= $3.114 ÷ 6.08%

= $51.22

3 0

3 years ago

Maxim Corp. has provided the following information about one of its products:Date Transaction Number of Units Cost per Unit1/1 B

Vesnalui [34]

Answer:

$101,904.6

Explanation:

The computation of the cost of goods sold using the average cost method is shown below:

Beginnig Inventory 285 at $157 = $44,745

Purchases 485 at $177 = $85,845

Purchases 185 at $217 = $40,145

Total cost = $170,735

Now

Total number of units is

= 285 + 485 + 185

= 955

Now

Average Cost per unit is

= $170,735 ÷ 955

=$ 178.78

And, finally

Cost of goods Sold is

= 570 × $178.78

= $101,904.6

3 0

2 years ago

Unavoidable fixed costs areA.relevant to the decision of whether to discontinue the department.B.irrelevant to the decision of w

larisa86 [58]

Answer:

Irrelevant to the decision of whether to discontinue the product line because they will not differ between alternatives.

Explanation:

Fixed costs can be defined as expenses that remain constant during a particular period of time, these costs does not change with an increase or reduction in the volume of production. Fixed costs tends to remain the same even when the organisation experiences a massive sale of their products in the market. Example of fixed costs include rent, loan.

Unavoidable fixed costs can be described as the costs incurred by a company during the introduction of the product into the market. This type of cost does not have the tendency to fluctuate when the production process is discontinued.

8 0

3 years ago