I would say that since the debt to equity ratio is the total liabilities divided by the total stockholder's equity is then $16,492,000/$12,400,000= 1.33. The debt to equity ratio is an indication of the amount of debt being used by a company to provide money to its assets relative to the amount of shareholder's equity.
Answer and Explanation:
The computation is shown below:
For preferred shareholders
The dividend is
= 12,300 shares × 4% × $100
= $49,200
For two years, it would be
= $49,200 × 2
= $98,400
And, the total cash dividend declared is $229,000
So, the cash distribute to common stockholder is
= $229,000 - $98,400
= $130,600
hence, the cash distribute to common stockholder is $130,600
Answer:
1. Merchandise held on consignment for Trout Creek Clothing.
- Excluded from the company's year-end inventory because they belong to another company.
2. Goods shipped f.o.b. destination on December 28 that arrived at the customer's location on January 4.
- Included in the company's year-end inventory because FOB destination shipments transfer ownership only after they are delivered, not while on transit.
3. Goods purchased from a vendor shipped f.o.b. shipping point on December 26 that arrived on January 3.
- Included in the company's year-end inventory because FOB shipping point shipments transfer ownership after they leave the seller's facilities.
4. Goods shipped f.o.b. shipping point on December 28 that arrived at the customer's location on January 5.
- Excluded from the company's year-end inventory because FOB shipping point shipments transfer ownership after they leave the seller's facilities, so they belong to the buyer now.
5. Phoenix had merchandise on consignment at Lisa's Markets, Inc.
- Included in the company's year-end inventory because merchandise on consignment belong to the company, not to Lisa' Market.
6. Goods purchased from a vendor shipped f.o.b. destination on December 27 that arrived on January 3.
- Excluded from the company's year-end inventory because FOB destination shipments transfer ownership only after they have been delivered, not while in transit.
7. Freight charges on goods purchased in 3.
-
Included in the company's year-end inventory because freight costs under FOB shipping point are paid by the buyer.
No!
It's biased. Grumpy people have a right to have their opinions known just as well as cheerful people. Grumpy looks are momentary. They can be brought about (especially at a University) by math problems that are illusive, by girl friends (or boy friends), that are illusive, by something for lunch that was barely edible, by any number of things.
She should ask people on some sort of other scale that is more random.
