Answer:
$21
Explanation:
As we know that
The inventory should be recorded in the books of accounts by applying the lower value of cost or net realizable value
In the given case
The cost is $23
And, the net realizable value is 
= Expected selling price - selling cost 
= $36 - $15
= $21
So by comparing the cost and net realizable value, the net realizable value contains the lower value i.e $21 and the same is recorded on the balance sheet for inventory 
 
        
             
        
        
        
<h3>Two ways in which can adapt to the challenges of the business environment</h3>
- Recognize the Size of the Change
- Be open to new and different ideas 
Today's business concerns are more pressing than ever before. Businesses are competing on a much greater scale as a result of technical advancements and globalization. And, in light of the current economic and health crises, business owners confront an even greater challenge: prospering, not just surviving. Here are four strategies to explore in order to assist your company adjust amid difficult times.
<h3>1. Recognize the Size of the Change</h3>
- To most seasoned company and executive leaders, the word 'adapting' may sound cliché. Adaptability, on the other hand, in the context of business simply means being open to new ideas and methods. Accept that the world is changing at a quick speed, and that in order for businesses to thrive, they must adapt their strategy to meet the demands of the moment.
<h3>2. Be open to new and different ideas.</h3>
- In order to be competitive, a business owner needs understand a few things. The first step is to think about what other options you have. Consider your backup plans and procedures in case the market situation changes unexpectedly. A business owner must constantly be prepared for any kind of tweaks and changes that their company may experience, and have a contingency plan in place that can be implemented promptly.
 
        
        
        
The bankruptcy public record is deleted from the credit report either seven years or 10 years from the filing date of the bankruptcy, depending on the chapter you filed. Chapter 13 bankruptcy is deleted seven years from the filing date because it requires at least a partial repayment of the debts you owe
 
        
             
        
        
        
Answer:
133 acres of sugar cane 
and 300 of soybean provide a profit of $ 733,000
Explanation:
We setup the fromulas and use excel solver:
labor hours:  3 x sugar acres + 4 x soybean <= 1,600
profit  = 1,000 x sugar acres + 2,000 soybean 
with the restriction soybean <= 300
                  SOLVER  	
               acres          hours             PROFIT
sugar cane	133  x 3 = 399       x 1,000 =    133,000
soybeans	300  x 4 = 1,200           x 2,000 =<u>  600,000  </u>
                                                   TOTAL           733,000