Answer:
Trend- % change in sales =  34.64%
Explanation:
<em>Trend analysis entails determining the performance of a business over time by comparing its performance data from one period to another. The aim of trend analysis is to identify the behavior of a set of ratios over a period of time by comparing them across different years.</em>
To determine the trend for a particular data, we use the formula below
% Change in variable = 
(Current year figure - Previous year figure)/Previous year figure × 100
DATA
Current year figure  for sales (2017) - 450,000
Previous year figure for sale (2016) - 688,500 
% change in sales =   (450,000 -688,500)/688,500 × 100 = 34.64%
% change in sales =  34.64%
This implies that the company made sales in 2017 which is 34.64% less than that made in 2016
 
        
             
        
        
        
Answer:
Manufacturing-related production costs are initially recorded as expenses
Explanation:
Cost is defined as an amount that has to be paid or spent to buy or obtain something. Cost can be specific, like, "What is the cost of a particular product?" or it can be a penalty, like consider the cost of missing the event.
Expenses sounds similar to that of cost: an amount of money that must be spent especially regularly ro pay for something.
Manufacturing cost are considered to as those that are spent to transform materials into finished goods. Manufacturing costs include direct materials, direct labor, and factory overhead. 
Manufacturing cost are also known as factory cost or production cost
 
        
                    
             
        
        
        
Answer:
Accounts payable
Explanation:
In accounting, the term accounts payable refers to the money that is owed by a business to its suppliers, in other words, it refers to the business' short-term debts. 
When merchandise is purchased on account and it is returned under the perpetual inventory system, the buyer would then debit accounts payable since it is money that the company would owe to the buyer. 
 
        
             
        
        
        
Answer:
Option (b) is correct.
Explanation:
The Journal entries are as follows:
(i) On November 1, 2015
Retained Earnings [$3 × 20,000] A/c    Dr. $60,000
To Dividend Payable                                                   $60,000
(To record the declaration of dividend)
(ii) On November 30, 2015
Dividend Payable  A/c     Dr. $60,000
To cash A/c                                             $60,000
(To record the payment of dividend)
 
        
             
        
        
        
Answer:
$51,200 was the cash dividends paid
Explanation:
Cash dividends paid=opening cash dividends payable +cash dividends declared-closing cash dividends payable
opening cash dividends payable is $27,000
cash dividends declared is $55,000
closing cash dividends payable is $30,800
cash dividends paid =$27,000+$55,000-$30,800=$51,200
The amount of cash transfers made in respect of shareholders dividends in the year is $51,200.
The logic is that the whatever is left unpaid at year end should be deducted from the balance owed year plus the new dividends declared this year