Answer:
$240,000
Explanation:
With regards to the above information,
Sales revenue is computed as;
= Operating expenses + Depreciation × Tax rate
Given that;
Operating expenses = $5,00,000
Depreciation = $100,000
Tax rate = 40%
Sales revenue
= ($500,000 + $100,000) × 0.4
= $600,000 × 0.4
= $240,000
One posture that places a person at risk for injuries from poor ergonomic practices is slumping, not sitting properly and placement of keyboard, mouse and not maintaining the recommended distance from screen.
Answer: Please refer to the explanation section
Explanation:
Bonds are another form of debt financing, When a Company issues Bonds , the will be Obligated to make interest payment as per the bond agreement and also Repay the Face Value of the Bond at the end of the period (when the Bond reaches its maturity period). The Face Value of a Bond is used when calculating Interest Payment. Interest Payments of a Bond (also Known as Coupon payments) is calculated by Taking the Face Value of a Bond and Multiply it by the effective interest rate, that is an annual interest rate that is adjusted by the number of times interest payment are made in a year.
Bond Interest Payments or coupon Payments are recognised as Interest expense in the income statement as they represent interest expense incurred resulting from a Company's Liabilities.
We will assume that the amount of $431 721 is the Face Value of the Bond since the question didn't specify.
Market interest rate = 9%. Interest payment are made in every 6 months or twice a year (semi annually), The Annual interest rate of 9% must be divided by 2. Therefore the effective interest rate = 9%/2 = 4.5% semi annually
Face Value = $431 721
r = 9%/2 = 4.5%
Journal entries
1 January 2021
Dr Bank $431 721
Cr Bonds Long term Liability $431 721
recording bonds issue
30 June 2021
Dr Interest expense $19427.45
Cr Bank $19427.45
recording the first interest payment. Cash decreases when Payments are made thus we process a credit entry to the bank to indicate that cash is decrease when interest expense is paid
30 December 2021
Dr Interest expense $19427.45
Cr Bank $19427.45
recording the second interest payment
A place by which an average viewer is likely to be exposed
to an avant-garde cinema or at least its influence is in commercials. Commercials
are defined as something that is being showed or viewed in radio advertisement or
television by which it emphasizes a message that can be done through acting or
any sort of activity that promotes something.
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Answer:
The correct options could be 2, 3 and 4.
Explanation:
When an accident happens in a production unit, usually the work is stopped to make the things up and put them back to work. If workers gets injured due to that accident, they are replaced with the new workers immediately, and to hire the workers for this job immediately may result in the hiring of less competent workers that might do the same job in more time, thus reducing the productivity and can harm the quality of the product due to less knowledge or training about the job. Secondly, when accident happens, the work is stopped up till all security checks are done. So a lot of time is wasted and when the work gets start again, the quality could slip in effort to make up for the lost time. In this way the quality of the product may be affected and the profits of the organization may get down.