Answer: B) A loss of $200,000 on its income statement in the year the bonds are called.
Explanation:
The bonds were issued at Par. This means they were issued at 100 of par. 
The bonds are now trading at 104 of par. 
If Sand Inc calls the bonds then they will make a profit (loss) of,
= 5,000,000 * 104/100
= $5,200,000
Therefore their Profit (loss) will be the bond at par minus the Calling price
= 5,000,000 - 5,200,000
= -$200,000
That means they make a loss of $200,000 in the year the bonds are called. 
If you need any clarification do react or comment. 
 
        
             
        
        
        
Answer:
The gain on retirement = $4,600
Explanation:
The gain or loss on retirement = Carrying Value of the Bonds -  Call price of the Bonds 
The gain or loss on retirement = $111,100 -  $106,500
The gain on retirement = $4,600
Note: Par value will not be taken for the calculation of the above
 
        
             
        
        
        
Answer:
8.54%
Explanation:
Current Index value: 
= [current total market value of index stocks] ÷ [Base year total market value of index stocks] × Base year index value
= [(69 × 35000) + (122 × 32500)] ÷ [(63 × 35000) + (113 × 32500)] × 100
= 108.54
Return in percent:
= ( 108.54 - 100 ) ÷ 100 
= 8.54%
Therefore, the value-weighted return for the index is 8.54%.
 
        
             
        
        
        
Answer:
C.$ 8 comma 798$8,798
Explanation:
Given,
Purchase value = $16,600
Considering the relative values
Relative value of land = $6,500
Total relative value = 6500 + 2400 + 3400
                                 = $12,300
Using the relative value to allocate the purchased value of the land
Purchased cost of land = (6500/12300) × 16,600
                                        = 0.53 × 16,600 
                                       = $8,798
The amount that would be debited to the Land is $8,798 Option C
 
        
             
        
        
        
Answer:
Quid Pro Quo sexual harassment
Explanation:
Quid Pro Quo means exchanging one thing for another.
Quid pro Quo sexual harassment is a form of harassment in which an employer implies either directly or indirectly that sexual favors will be required, from an employee applying for a job, if he/she is to get the job.
This also applies to employees already within the organization, as it may affect whether they get promoted or fired.