The answer is an active cell. A circular reference occurs when a cell in an Excel<span> 2010 worksheet refers to itself.</span>
Answer: $322,000
Explanation:
Consolidated income = Net income from Ackerman + Net Income from Brannigan + Excess depreciation - Amortization of unpatented tech - Gain from transfer of equipment
Excess depreciation = New depreciation of equipment - Old depreciation
Depreciation is straight line;
= (200,000/5 years) - (110,000/5)
= $18,000
Gain from transfer of equipment
= Sales - Book value
= 200,000 - 110,000
= $90,000
Consolidated income = 300,000 + 98,000 + 18,000 - 4,000 - 90,000
= $322,000
Positive outcome would be having a good time with your friend and negative consequences would be getting in trouble if caught and or banned from going to football games
Potential businesses owners need to begin by knowing the market for their product or service. Several businesses are good ideas on paper but don't have a market and fail.