Answer:
The journal entries are as follows:
In the books of Whispering:
Cash A/c Dr. $151,708
Due from Metlock Ac Dr. $9,894
Loss on sale of receivable A/c Dr. $3,298
To Accounts receivable $164,900
(To record factoring of accounts receivable on without recourse)
Working notes:
Due from Metlock = $164,900 × 6%
= $9,894
Loss on sale of receivable:
= $164,900 × 2%
= $3,298
In the books of Metlock Factors:
Accounts receivable A/c Dr. $164,900
To Due to Whispering $9,894
To Financing revenue $3,298
To Cash $151,708
(To record the accounts receivable)
The marginal cost of the second meal deal is $5.
<h3>What is the marginal cost?</h3>
The marginal cost is the change in total cost when consumption is increased by one unit.
Marginal cost = change in total cost / change in consumption
($15 - $10) / (2 - 1) = $5
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Answer: $5,610,000
Explanation:
Earnings before Interest and tax = $10,000,000
Earnings before tax (EBT) = EBIT - Interest
= 10,000,000 - 1,500,000
= $8,500,000
EBT is in the $335,000-$10,000,000 range.
Tax is therefore = Tax on base of bracket + Percentage on Excess above Base (EBT - Base of bracket)
= 113,900 + 34%( 8,500,000 - 335,000)
= $2,890,000
Net Income = EBT - Tax
= 8,500,000 - 2,890,000
= $5,610,000
<span>For optimal benefits, you should perform activities from all parts of the physical activity pyramid each week.
</span>Moderate physical activity is the first step in the Physical Activity Pyramid, and vigorous aerobics is the second step in the Physical Activity Pyramid. the third step is vigorous sport and recreation, Muscle Fitness Exercises represents fourth step and fifth step is Flexibility Exercises.
<span>Negotiation: Early Neutral Case Evaluation
</span>
<span>Form
of assisted negotiation. The parties select a neutral third party
(generally an expert in the subject matter of the dispute) to evaluate
their respective positions. The parties explain their positions to the
case evaluator however they wish. The evaluator then assesses the
strengths and weaknesses of the parties' positions, and this evaluation
forms the basis for negotiating a settlement.
</span>
<span>Negotiation: Mini Trial
</span>
<span>Form of assisted negotiation.
A
mini-trial is a private proceeding in which each party's attorney
briefly argues the party's case before the other party. Typically, a
neutral third party, who acts as an adviser and an expert in the area
being disputed, is also present. If the parties fail to reach an
agreement, the adviser renders an opinion as to how a court would likely
decide the issue. The proceeding assists the parties in determining
whether they should negotiate a settlement of the dispute or take it to
court.
</span>
<span>Negotiation: Negotiation
</span><span>The
simplest form of ADR is negotiation, a process in which the parties
attempt to settle their dispute informally with or without attorneys to
represent them. Attorneys frequently advise their clients to negotiate a
settlement voluntarily before they proceed to trial. Parties may even
try to negotiate a settlement during a trial or after the trial but
before an appeal.
</span><span>Negotiation: Facilitation
</span>
<span>Form
of assisted negotiation. Disputes may also be resolved in a friendly,
non-adversarial manner through facilitation, in which a third party
assists disputing parties in reconciling their differences. The
facilitator helps to schedule negotiating sessions and carries offers
back and forth between the parties when they refuse to face each other
in direct negotiations. Technically, facilitators are not to recommend
solutions. (In practice, however, they often do.) In contrast, a
mediator is expected to propose solutions.</span>
