Answer:
$3,225
Explanation:
The computation of the amount reported as an ending inventory is shown below:
Date	Particulars	Units  	Cost	Amount                
1 -1        Op Balance     1,000         $1            $1,000  
1 -7         Purchases      600          $3             $1,800
Total                              1,600    $1.75         $2,800  
                                               ($2,800 ÷ 1,600 units)  
1 -20	COGS           900      $1.75            $1,575	
Total                              700     $1.75            $1,225
1 -25       Purchases     400     $5                 $2,000
Ending inventory         1,100    $2.9318       $3,225
                                                   ($3,225 ÷ 1,100 units)  
We simply added the purchase units with the opening balance and deduct the cost of goods sold units from the opening balance so that the correct ending inventory amount could arrive 
 
        
             
        
        
        
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Answer:
The correct answer is D.
Explanation:
Equity = $231,000
No. of outstanding shares = 5,000
Price of share = 
Price of share = $46.2
Repurchased shares worth $18,000
No. of shares repurchased = 
No. of shares repurchased = 390
When the shares would have been repurchased then the value of equity would decrease by the same amount.
Revised equity = $231,000 - $18,000
Revised equity = $213,000
No. of shares outstanding = 5,000 - 390
No. of shares outstanding = 4,610
Thus, the price of each share would be:
Share price = 
Share price = $42.60
 
        
             
        
        
        
a)Little book LTD earning per share is $1.118 per share.  
Explanation:
To calculate earning per share we will use following formula:

Now to find net income we will take help of  asset turnover ratio :
Asset turnover ratio = 
 1.5 × $860000 = x
1.5 × $860000 = x
x (net sales) = $1290000
Outstanding shares = 75000 shares
So Net Income  = $1290000×.065
                           = $83850
Now Earning per share = 
     Earning per share = $1.118
b)  Market to Book Ratio will be 1.2 for Little Book LTD.
Explanation:
Market to Book Ratio =
Market Capitalization = $ 75000× $ 12
                                     = $900000
So, Market To Book Ratio =
        Market To Book Ratio = 1.2            
 
        
             
        
        
        
Answer:
A. $54,000
B. $9,000
Explanation:
A. Computation for the depreciable cost of the equipment 
Book value, 1/1/17 $58,000
($76,000 – $18,000)
Less salvage value $4,000
Depreciable cost $54,000
($58,000-$4,000)
Therefore the depreciable cost of the equipment is $54,000
B. Computation for the revised annual depreciation
Revised annual depreciation = $54,000÷6 years 
Revised annual depreciation = $9,000
Therefore the revised annual depreciation is $9,000