->>>5.35%
( 1 + 0.0798) = (1+r) (1+h)
(1+r) = ( 1+0.0798 ) / ( 1 + 0.025) = 1.0535
r = 1.0535 - 1 = 0.0535
so answer is B 5.35%
Answer:
Cashflow from financing activitues
Explanation: A company's statement of cashflow refers to a concise and segmented financial statement broken into three parts namely the operations, financing and investing activities showing changes in the account and cash inflow and outflow from the company's dealings. The scenario stated stated above would be recorded under the cashflow from financing activities as it is that part of the cashflow statement which shows net cashflow utilized in funding activities. This section contains financial cashflow on income from Issuance of debt or bond, stock repurchase and payment of Dividend which are all highlighted in the scenario above.
The social needs the internet and technology because they need it for the social entrepreneurs
Answer: Option (B) is correct.
Explanation:
Capital contribution by David = $40,000
Interest of David in partnership = 
Total capital of the partnership after the admission of new partner:
= 
= $200,000
Total capital of partnership before decreasing of obsolete inventory:
= $140,000 + $40,000 + $40,000
= $220,000
Therefore, value of decrease in inventory:
= Total capital before decrease - Total capital after decrease
= $220,000 - $200,000
= $20,000
The reduction in value of inventory will be distributed in old partners in ratio of 3:1
Hence,
Capital balance of Allen after admission of David:
= 
= $125,000
Capital balance of Daniel after admission of David:
= 
= $35,000
