Answer:
The depreciation expense recorded in 2017 will be $930
Explanation:
Cost of the generator = $6,300
Initial useful life = 5 years
initial salvage value = $600
Revised useful life = 6 years
Revised salvage value = $300
Now,
Initial Annual depreciation = [ Cost - Initial salvage value ] ÷ Initial useful life
= [ $6,300 - $600 ] ÷ 5
= $1,140
Therefore,
accumulated depreciation till the end of 2016
= 2 × $1,140
= $2,280
Therefore,
Book value for the year 2017
= Cost - accumulated depreciation till the end of 2016
= $6,300 - $2,280
= $4,020
Therefore,
The revised annual depreciation
= [ Book value for 2017 - Revised salvage value ] ÷ Remaining useful life
= [ $4,020 - $300 ] ÷ (6 - 2)
= $930
Hence,
the depreciation expense recorded in 2017 will be $930
The percentage increase in the total sales for 2006 is 15% while the increase in sales of the trench coats is 23.3%; therefore the percentage increase in total sales of trench coats is 8.3% faster.
Computation:
1. The total amount of sales for 2006 and 2007:


2. Now, the percentage increase will be determined for the total number of coats and trench coats:
For the total number of coats, the values used will be the total sales of 2006, and total sales of 2007.

For the trench coats the values used will be the sale of trench coats in 2006 and 2007.

3. Now, the net percentage increase in sales due to the trench coats is computed as follows:

Therefore, the correct option is option B. Sales of trench coats increased 8. 3 percentage points faster than total coat sales.
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Answer:
$27,400 and $59,600
Explanation:
The computation of the depreciation expense and the book value using the sum of-the-years'-digits method is shown below:
Depreciation expense is
= (Purchase cost - residual value) × useful life ÷ sum of years
= ($87,000 - $4,800) × 5 years ÷ (5 + 4 + 3 + 2 + 1)
= $27,400
And, the book value is
= Purchase cost - depreciation expense
= $87,000 - $27,400
= $59,600
Group of answer choices.
A. Is not warm enough to the applicants.
B. Is perceived as less credible because she is an HR specialist.
C. Does not give applicants enough information, leaving them with more questions than answers.
D. Comes off as being too professional for someone in the HR field.
E. Is not approaching the candidate with enough skepticism.
Answer:
B. Is perceived as less credible because she is an HR specialist.
Explanation:
Human resources (HR) can be defined as an art of managing, controlling and improving the number of people (employees or workers), functions, activities which are being used effectively and efficiently by an organization.
Hence, human resources managers are saddled with the responsibility of managing and improving the welfare and working conditions of the employees working in an organization.
In this scenario, Maria is well respected among her peers for her professional standards and understanding of the HR field. She noticed that when she recruits engineers for her company, they sometimes seem unresponsive to her. Thus, the most likely reason for this is because Maria is perceived as less credible because she is an HR specialist and as such is considered not to have a deep understanding of the field of engineering to recruit a qualified and experienced candidate.
Answer:
Dr. Cash $3,549,590
Cr. Premium on Account Receivable $649,590
Cr. Bond Payable Account $2,900,000
Explanation:
The difference between the face value of the bond and the sale value of the bond is known as premium or the discount on the bond. If the face value is higher from the sale value the bond is issued on the discount and if the sale value of the bond is higher than the face value the bond is issued on the premium.
Premium on the Bond = Face value - Sale value = $3,549,590 - $2,900,000 = $649,590
The Premium will be amortized during the life of the bond to maturity and deducted from the interest expense.