Answer: The answers are DECLARATION; LIABILITY; REDUCED; HOLDER-OF-RECORD DATE
Explanation: Dividend is a sum of money aid regularly by a company to its owners. A Stockholder listed as an owner on the holder-of- record date is entitled to dividend when declared. 
When a dividend is declared, it is stated as a liability as it becomes a debt to the organisation. This dividend payable is taken from the retained earnings of the organisation.
 
        
             
        
        
        
Answer:
A. 56.32 days
B. 40.38 days
Explanation:
The Operating cycle is the Inventory period + AR period
Inventory period= 365/(Cost of goods sold/Average inventory)
Average inventory= (Beginning Inventory + Ending Inventory)/2
Accounts Receivable period= 365/(Credit Sales/Average Accounts Receivable )
Average Accounts Receivable= (Beginning Accounts Receivable + Ending Inventory Accounts Receivable)/2
Calculated Inventory period= 42.58 days
Calculated Accounts Receivable period= 13.74 days
The Cash cycle is also called the Net Operating cycle which is the Inventory period + Accounts Receivable period- Accounts Payable period
Accounts Payable period= 365/(Cost of goods sold/Average Accounts Payable)
Average Accounts Payable = (Beginning Accounts Payables + Ending Inventory Accounts Payable)/2
Calculated Accounts Payable period= 15.94 days
 
        
             
        
        
        
$500,000
Break even =(fixed costs - contribution margin)
Contribution margin is Price of item- variable costs ($1- 30 cents/per item=.7)
$350,000/.7 = $500,000
 
        
             
        
        
        
Answer:
-0.67%
Explanation:
We are told that 30 shares of Stock are purchased for $30/share..
This gives a total value of: 30 × 30 = $900.
Now,they are sold for $900 with a commission of $6. This means the final money getting to the seller is; 900 - 6 = $894.
Thus; rate of return percentage = (894 - 900)/894) × 100% = -0.67%
 
        
             
        
        
        
Answer and Explanation:
The computation of the payback period for each investment is shown below;
For Option 1
= Initial Investment ÷  Annual Cash Flow
= $280,000 ÷ $134,569
= 2.081 Year
Here Annual cash inflow is 
= Net income + Depreciation 
= $80,769 + (($280,000 - $11,000) ÷ 5) 
= $134,569
For Option-2
= Initial Investment ÷ Annual Cash Flow
= $200,000 ÷ $70,429 
= 2.84 Year
Here Annual cash inflow is 
= Net income + Depreciation 
= $44,000 + (($200,000 - $15,000) ÷ 7) 
= $70,429