Answer and Explanation:
The journal entry is shown below:
On Dec 31
Pension expense $157,100
To Unfunded pension liability $157,100
(Being the quarterly pension cost is recorded)
here the pension expense is debited as it increased the expense and credited the unfunded pension liability as it also increased the liabilities
So, the above journal entry should be recorded
Answer:
Healthcare practitioners & supporters and Management have highest percentage increase anticipated.
Explanation:
The Healthcare practitioners have most demand in the market is because of the fact that developing countries have higher demand for these jobs and thus they show highest growth.
On the other hand, management is the backbone of the company. We can not imagine a company without management. Hence their is an increased demand in management operations. If the GDP of the country is growing then it means the business is growing and their is increased demand for the management jobs.
The automation will affect most of the difficult jobs and would increase efficiency in the coming future. The occupations that would be affected will be aggriculture production operations.
Answer:
Correct option is C
<u>Overall operating income will decrease by $25,000.</u>
Explanation:
Sales ratio = Sales of product 1 : Sales of product 2 = 200,000:300,000 = 2:3
Sum of sales ratio = 2+3 = 5
Common fixed cost:
Product 1 = 2/5×46,000 = $18,400
Product 2 = 3/5×46,000 = $27,600
Total net operating income = Net operating income of product 1 + Net operating income of product 2 = 46,600+(2,600) = 46,600-2,600 = $44,000
Now, comparing with the total net operating income of both the product ($44,000) with only product 1 ($19,000); overall operating income decreases by $25,000 (44,000-19,000)
It is best to scour government websites that have authority over stocks and trusts transactions.
Because the government has the ultimate authority to give permits in start-up corporations and other businesses, it is best to start your search in government websites and work on from there.
You can start with the Securities and Exchange Commission (SEC) website. You can also visit the websites of Financial Industry Regulatory Authority (FINRA), Bureau of the Public Debt, Commodity Futures Trading Commission (CFTC), <span>and </span>National Futures Association (NFA).
Answer:
$275,000
Explanation:
month budgeted sales budgeted cash collections
January $200,000 $140,000
February $300,000 $210,000 + $40,000
March $350,000 $245,000 + $60,000 + $20,000
April $250,000 $175,000 + $70,000 + $30,000
the total budgeted cash collections for April = ($250,000 x 70%) + ($350,000 x 20%) + ($300,000 x 10%) = $175,000 + $70,000 + $30,000 = $275,000
