Solution:
a-1) Calculation of the number of shares used for calculating Basic Earning per share
No. of shares period
752000 3/12 188000
1314000 9/12 985500
Weighted average No of shares outstanding 1173500
a-2) Calculation of the number of shares used for calculating Diluted Earning per share
No. of shares period
752000 3/12 188000 1314000 3/12 328500 with Bonds 1340400 6/12 670200
Weighted average No of shares outstanding 1186700
Each bonds to per converted into 44 common stock
i.e. 600 Bonds *44 common=26400 Potential equity shares
b-1) Calculation of earning figures to be used for calculating Basic Earning per share
After Tax net Income will be earnings = $1614000
b-2) Calculation of earning figures to be used for calculating Diluted Earning per share
After tax net Income 1614000
Interest for the 2017 =600000*7*6/12 21000
Tax effect on Interest @40% 8400 12600 1626600
Earnings = 1626600
1. Many form of NCDs appear without obvious symtoms, making people who actually had it may not realize that they had it.
2. In elderly, the number of NCDS may be hidden behind so many other complications, and will mess up the number.
3. Many forms of NCD in elderly caused sudden death before it recorded.
Answer:
The answer is: A) Prezi
Explanation:
Prezi is a direct competitor to Microsoft's PowerPoint. Instead of using slides like PowerPoint, Prezi uses one large canvas that allows the speaker to pan in and zoom to different parts of the canvas as a way of emphasizing the topics included there.
Answer:
A. Consumers and firms use all available information as they act to achieve their goals
Explanation:
Information is a value, maybe the most important. It´s also scarce and expensive: business pay fortunes to smart men.
And the most worthy information is the one that allows a person to predict the futuro. For instance, who knows what will be the price of oil in one year.
Usually available information is not enough, people cannot acces to a better option, therefore mistakes are made, even throught and after "rational" reasoning. So, people act "rationally", in spite of goal is not always achieved.
Answer:
$4,350
Explanation:
Based on the amortization period, the duration of the patent would be 20 years or 10 years whichever is lower. So, in this question, we consider the useful life of 10 years
The computation is shown below:
= (Legal costs associated with the patent + unamortized research expenditures) ÷ useful life in months × given months
= ($43,000 + $15,000) ÷ 120 months × 9 months
= $58,000 ÷ 120 months × 9 months
= $4,350
The nine months is calculated from April to December month. We assume that the books are closed on December month
