Answer:
Dr Investment in bonds $755,000
Cr discount on bonds investment $80,000
Cr cash $675,000
December 31:
Dr cash($755,000*4%*6/12) $15,100
Dr discount on bonds investment(difference) $1775
Cr bond interest revenue($675,000*5%*6/12) $16,875
Explanation:
The purchase of the bonds at $675,000 while the face value was $755,000 meant that the bonds were acquired at a discount of $80,000($755,000-$675,000),as a result the appropriate entries would be to credit cash with $675,000 paid as well as the discount on investment with $80,000 while the investment in bonds account is debited with face value of $755,000
The frequent changes to which the organization must adapt demands that employees be continually trained to update their capabilities is known as cross-training program.
<h3>What is cross-training?</h3>
A program or a method in which an employee(s) who is a part of the organization is given the training of more than one skill on a frequent basis, such a method is known as cross-training.
Hence, the significance of cross-training is aforementioned.
Learn more about cross-training here:
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Answer:
b. 10,000.
Explanation:
The number of units completed in April is given by the number of units on April 1st (3,000) added to the number of units started during April (11,000) minus the number of units still in production on April 30th (4,000):
10,000 units were completed during April.
Given that Dewayne would want to coach his fellows and was not ok with being just a worker, it can be said that he probably has a high need for power.
<h3>Why would Dewayne have a need for power?</h3>
This is due to the fact that he may belong to the class of people that are not okay with receiving instructions.
These people often time would prefer to be the ones that are at the helm of affairs, giving instructions to others.
Read more on power here: brainly.com/question/1078669
Answer:
patent 301,350 debit
cash 301,350 credit
franchise 633,600 debit
cash 633,600 credit
development expense 189,000 debit
cash 189,000 credit
year-end adjustment:
amortization expense 50,225 debit
patent 50,225 credit
amortization expense 31,680 debit
patent 31,680 credit
Explanation:
The patent and franchise will be activate as there is a certain possibility to produce positive cashflow in the future.
They will be adjusted at year-end for amortization:
301,350 / 6 = 50,225 amortization on patent
633,600 / 10 = 63,360 amortization on franchise
As it was concede on July 1st then, we will do half-year
63,360 / 2 = 31,680
The development cost will be treated as expense as there is no precise information that can determined the development cost which yield a positive outcome.