Answer:
June 12
Dr Cash 83,000
Cr Common Stock (83,000 × $1)
Dr Paid in capital in excess of par value 311,250
Cr Common Stock 311,250
July 11
Dr Cash 460,100
Cr Preferred Stock 442,900
Cr Paid in Capital in excess of par value -Preferred Stock 17,200
Nov. 28
Dr Treasury Stock 9,350
Cr Cash 9,350
Explanation:
Journal entries for Carla Vista Co.
June 12
Dr Cash 83,000
Cr Common Stock (83,000 × $1)
Dr Paid in capital in excess of par value 311,250
Cr Common Stock 311,250
July 11
Dr Cash 460,100
(4,300 × $107)
Cr Preferred Stock 442,900
(4,300 × $103)
Cr Paid in Capital in excess of par value -Preferred Stock 17,200
(4,300 × $4)
Nov. 28
Dr Treasury Stock 9,350
Cr Cash 9,350
Answer:
D) guilds
Explanation:
New members would usually start as apprentices, and learn from other master members during a relatively long period of time. Apprentices were usually teenagers when they entered a guild and the learning period lasted up to 14 years. Once the apprentice mastered the crafting techniques, he became a master member.
Guilds were very important and powerful in medieval Europe from the 11th to 16th century. They were able to limit specialized labor, set prices and define tools and techniques.
A negative externality or spillover cost occurs when the total cost of producing a good exceeds the costs borne by the producer.
- Spillover costs, commonly referred to as "negative externalities," are losses or harm that a market transaction results in for a third party. Even though they were not involved in making the initial decision, the third party ultimately pays for the transaction in some way, according to Fundamental Finance.
- An incident in one country can have a knock-on effect on the economy of another, frequently one that is more dependent on it, known as the spillover effect.
- Externalities are the names for these advantages and costs of spillover. When a cost spills over, it has a negative externality. When a benefit multiplies, a positive externality happens. Therefore, externalities happen when a transaction's costs or benefits are shared by parties other than the producer or the consumer.
Thus this is the answer.
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Answer:
Principal payment = $27,505.00
Explanation:
<em>Loan Amortization: A loan repayment method structured such that a series of equal periodic installments will be paid for certain number of periods to offset both the loan principal amount and the accrued interest.</em>
The principal repayment in year 1 = Annual payment - Interest payment in year 1
<em>Interest payment in year = Interest rate × Principal Amount</em>
=8% × 164,000
= $13,120.00
Principal payment = $40,635 - 13,120 = $27,505.00
Principal payment = $27,505.00
