**Answer:**

**$147,000**

**Explanation:**

According to the historical cost principle, the assets of the company should be recorded at the purchase price or acquisition price in the financial statements

Since in the given situations many values are given with respect to the acquisition done by the seller, for tax turquoises, etc

But it is recorded at the purchase price i.e **$147,000 **

**Answer:**

The answer is **d. 3911**

**Explanation:**

First, we obtain the contribution margin, wih the formula Selling price per unit minus variable expense per unit. So, the contribution margin per unit is .

Next, knowing how much each unit contributes to cover the fixed costs, we can calculate how many units do we need to pay the fixed expenses. This is called "break even point" or BEP. The formula is Fixed Expenses / Contribution margin per unit. So, the BEP is .

With those two things, the final task is to calculate how many units we need, covered the fixed expenses, to achieve the company target profit. The formula is Target profit / Contribution margin per unit. So, the number of units is .

Finally, we add these two number, to obtain the total units needed to cover the fixed costs and achieve the target profit:

Answer: C. This is not an appropriate strategy because the customer's income will decline

Explanation:

A. The options for the question are:

This is an appropriate strategy that will increase the customer's income

B. This is not an appropriate strategy because the customer's tax liability will increase if the securities appreciate and are sold

C. This is not an appropriate strategy because the customer's income will decline

D. This is an appropriate strategy because the customer has the potential for larger capital gains

From the information that have been provided in the question, we can see that the customer needs income but based on the information that have been provided in the question, the interest that will be charged will eat up the dividend paid by the the stock.

Therefore, this is not an appropriate strategy because the customer's income will decline.

**Answer:**

Percentage Return = 5.83%

**Explanation:**

**Given data:**

**per share cost =$60.00**

**dividend $1.00 per share**

**stock price $62.50**

**total number of share = 400**

WE know that return is given as

Return = (Ending Value - ( Beginning Value + Income)

where,

Ending value = stock price* number of shares

Beginning value = per share cost * number of shares

income = dividend* number of shares,

so we have return value

= ($62.50 x 400) - ($60.00 x 400 + $1.00 x 400) = $1400

Percentage Return = .0583

Percentage Return = 5.83%