Answer and Explanation:
The internal and the external users or parties of accounting information are as follows 
Internal users: These are the users who are belonged from the company i.e. shown below:
1. Owners
2. Managers
3.Employyes
External users: These are the persons who are outsiders such as 
1. Suppliers
2. Customers
3. Tax authorities etc 
 
        
             
        
        
        
Answer:
B. more shares will dilute the existing value of the stock, causing its market price to fall
Explanation:
A bond can be defined as a debt or fixed investment security, in which a bondholder (creditor or investor) loans an amount of money to the bond issuer (government or corporations) for a specific period of time.
Generally, the bond issuer is expected to return the principal at maturity with an agreed upon interest to the bondholder, which is payable at fixed intervals.
The reason a large publicly traded corporation would likely prefer issuing bonds as a way to raise new money as opposed to issuing more shares is because more shares will dilute the existing value of the stock, causing its market price to fall and may negatively affect by reducing the value and proportional ownership of the investor's shares in the corporation. 
 
        
             
        
        
        
Answer: $4,000 is ordinary income. No Capital gain
Explanation:
In 2017 and 2018, total Section 1231 losses are:
= 3,300 + 3,100
= $6,400
The Section 1231 gain in 2019 falls below the combined losses from the previous years of 2017 and 2018 so will not be counted as a capital gain as those losses are not yet being recaptured. 
The entire $4,000 is therefore ordinary income. 
 
        
             
        
        
        
Answer:
(a) $170,000
(b) $80,000
Explanation:
(a) The amount and character of Luke's recognized gain or loss on the building: 
= (Fair market value - cost to built) + Depreciation expense
= ($325,000 - $200,000) + $45,000 
= $170,000 
(b) The amount and character of Luke's recognized gain or loss on Land: 
= (Fair market value - Purchasing cost
= (210,000 - 130,000) 
= $80,000