Answer:
B) $114,000
Explanation:
To calculate the operating cash flows using the top down approach we can use the following equation:
operating cash flow = increase in total sales - increase in total expenses - increase in taxes paid
operating cash flow = $975,000 - $848,000 - ($154,000 - $141,000) = $975,000 - $848,000 - $13,000 = $114,000
I didn't include depreciation since it is normally included to calculate the increase in taxes but taxes were already given.
The most suitable tool that can enable a student to determine an academic major is an interest inventory.
Option D is the correct answer.
<h3>What is an academic major?</h3>
An academic major is an academic subject in which an undergraduate student is enrolled. When a student completes his/her all examinations then he/she is awarded an undergraduate degree.
An interest inventory is a type of instrument used to identify and evaluate the areas of interest of a student. It is also called an interest test. it can help a student to make choice about his/her academic major for graduate studies.
Therefore, the interest inventory is the most suitable tool for determining an academic major.
Learn more about the academic major in the related link;
brainly.com/question/14455619
#SPJ1
Answer:
production of different types will compete for limited resources.
Explanation:
The production possibilities model is also known as the Production–possibility frontier. It is the visual model of efficiency and scarcity. It provides the concept of how the economy can change things by using two goods as an example. It determines the trade offs that is associated with the allocation of the resources between the production of the two goods.
The production possibilities curve or model shows the inverse relationship between the two goods and the services as producing different types of products or services will complete for the limited resources available.
An economy has a very limited economic resource and therefore it can produce more number of one good by making only less of some another good.
Answer:
Built-in gains tax is $13,020
.
Explanation:
The built-in gains tax is one levied against an S corporation that used to be a C corporation, or received assets from a C corporation.
Here,
Gain= $80,000
Loss= $10,000
Holds= $8,000
Income= $65,000
Corporate tax= 21%
To calculate the built-in gains tax, we will need to calculate the net gain of the corporation and multiply it by the tax rate.
= Built-in-gain - built-in-loss - unexpired NOL
80,000 - 10,000 - 8,000 = 62,000
Then
62,000 x 0.21 tax rate = 13,020
= 13,020
Answer:
present worth A: 513,821.51
present worth B: 431,013.1
<u><em>We should choose option B as the present worth is lower.</em></u>
<u><em>the IRR cannot be calculated </em></u>when all teh cashflow are negative as it the rate which makes the present value equal to zero. that means it will discount either the negative or postive subsequent cashflow to match an initial of the opposite sign.
Explanation:
For the intenal rate of return we must look for which rate makes the cost equal to zero.
For the opportunity cost, we solve for the present value of eahc discounted at the given rate of 9%
<em>Method A</em>
discount rate 0.09
# Cashflow Discounted
0 300000 300000
1 66000 60550.46
2 66000 55550.88
3 66000 50964.11
4 66000 46756.06
NPV 513821.51
<em>Method B</em>
# Cashflow Discounted
0 120000 120000
1 96000 88073.39
2 96000 80801.28
3 96000 74129.61
4 96000 68008.82
NPV 431013.1
