Answer: $120,000
Explanation:
Given that,
On June 30,
Subscription revenue collected = $240,000
Each subscriber will receive = magazine in each of the next 12 months
No. of months from July to December = 6
Here, company is using accrual method of accounting,
Amount of Subscription Revenue that has been earned by the end of December:  


= $120,000
 
        
             
        
        
        
True the lower the intrest rate the lower the present value of a set of a mult
        
             
        
        
        
Answer:
$22000 and $50000.
Explanation:
Given: Purchased value of equipment- $72000.
            Residual value- $6000
            Estimated useful life of equipment- $ 5 years.
Now, finding value of depreciation for 2011 using the sum of the years digits method.
Depreciation cost= 
⇒ Depreciation cost= 
∴ Depreciation cost= $66000.
      
Depreciation fraction for 1st year= 
Depreciation expense for 1st year= 
∴ Depreciation for 2011 is $22000.
Next, lets find out the book value at the end of  first year.
Book value= 
Book value= 
∴ Book value at December 2011 is $50000.       
 
        
             
        
        
        
Answer:
D. contingency planning
Explanation:
A contingency plan is a plan that is made to take account of a future occurence or event that might affect the workability or effectiveness of the current plan.
A very simple example of contingency plan is keepin an umbrella with you at all times just incase it starts to rain.
cheers.
 
        
             
        
        
        
Answer:
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