Answer:
c. Debit to Fair value adjustment for $30,000
Explanation:
The first step of accounting process is Journal entry and it is made to record the transactions for process of book keeping, it defines the accounts involved and effects of transactions on the account by debit or credit.
As the bond price is amortized earlier by 5,000 then its net realizable value was $195,000 ( $200,000 - $5,000 ). on December 31, year 3 the fair value adjusted to $225,000. so the adjusted value will be $30,000 ( $225,000 - $195,000 ). The journal entry is as follow
Dr. Cr.
Dec 31, year 3
Fair value adjustment account 30000
Unrealized gain on available for sale securities 30000
Answer:
The correct answer is: focused differentiation strategy.
Explanation:
The focused differentiation strategy refers to position 5 of the strategic clock. In this strategic position, companies offer products / services with a high added value perceived by customers in exchange for high acquisition prices.
Companies that offer Premium products / services as well as companies dedicated to the luxury sector have the strategy of focused differentiation as the axis of the company's operation.
Companies such as Ferrari, Rolex, Hermes, Cartier, Mont Blanc, Mercedes are examples among others.
<span>An example of an industry especially vulnerable to efforts to protect the environment is the "asbestos removal" industry.
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The Asbestos Removal Contractors Association, which is abbreviated as ARCA, it was established in 1980 and is an asbestos expulsion exchange relationship for the UK industry. It represents the interests of UK asbestos removal or evacuation temporary workers and the different related asbestos organizations all through the nation.
Answer:
117,000 adjusted COGS
Explanation:
35,000 + 136,000 = 48,000 + COGS
COGS = 123,000 before adjustment
overapplied overhead for 6,000
This means the applied is higher than actual expenses, the cost is 6,000 lower we must decrease the COGS
123,000 - 6,000 = 117,000 adjusted COGS
Interdependent fits here group members can work well alone, but also come together
