Answer:
Journal Entry to record the first interest payment
June 30, 2019
Dr. Interst Expense $19,979.32
Dr. Premium on Bond $1,620.68
Cr. Cash $21,600
Explanation:
First, we need to calculate the premium on bond amortization as follow
Premium on bond amortization = Coupon Payment - Interest Expense
Premium on bond amortization = ( $480,000 x 8% x 6/12 ) - ( $499,483 x 8% x 6/12 )
Premium on bond amortization = $21,600 - $19,979.32
Premium on bond amortization = $1,620.68
Answer:
B. consensus; distinctiveness; consistency.
Explanation:
Internal attribution: It is the case of human behavior that causes the attribution, such as ability, skills, personality, etc. it is also known as dispositional attribution. In this case, individual does not blame external factor or attribution, instead, they use an internal cause for their behavior.
In the given case, the employee comes late to the office, he will use internal attribution for his behavior if there is low consensus, low distinctiveness of other factors and high consistency of getting late.
Bic tried to introduce bic disposable underwear and the reason this new product failed is likely because of A. ineffective branding.
<h3>What is a brand?</h3>
A brand is a product, service, or concept which is publicly differentiated from other products, services, or concepts in order to facilitate communication and marketing. Branding is the process of developing and disseminating the brand name, as well as its characteristics and personality.
In consumer communication, too much emphasis is placed on product attributes and not enough on brand benefits. Trying to make too many points in your brand communication rather than focusing on one or two key points of differentiation. Changing your brand's positioning and message on a regular basis.
The correct answer is ineffective branding because the brand is well-known for writing products such as pens rather than a disposable inner ear brand. People were unable to relate to it, so it failed.
The remaining options are incorrect because timing cannot be linked, there were no technical glitches, and the market size was appropriate because it was released on a smaller scale.
Learn more about branding on:
brainly.com/question/24456504
#SPJ1
Answer: $45 million
Explanation:
Cash Contributions during the year can be calculated by;
= Ending Plan assets + Retiree benefits - Opening plan assets - Actual return
Actual return
= Actual return on plan assets * Opening plan assets
= 13% * 500
= 65
Cash contributions = 530 + 80 - 500 - 65
= $45 million
Answer: 11.65%
Explanation:
First find cost of equity using CAPM:
= Risk free rate + Beta * Market risk premium
= 3.4% + 1.37 * 8.2%
= 14.6%
Debt to equity = 0.45
This means that weight of debt is:
= 0.45 / (1 + 0.45)
= 31.03%
Weight of equity:
= 1 - 31.03%
= 68.97%
WACC = (Weight of equity * cost of equity) + (weight of debt * cost of debt * (1 - tax))
= (68.97% * 14.6%) + (31.03% * 7.6% * (1 - 34%))
= 11.63%
= 11.65% as per options
