On January 1, 2012, Browning Corporation had 75,000 shares of $1 par value common stock issued and outstanding. During the year, the following transactions occurred:
Mar. 1 Issued 60,000 shares of common stock for $675,000
June 1 Declared a cash dividend of $2.00 per share to stockholders of record on June 15

June 30 Paid the $2.00 cash dividend
Dec. 1 Purchased 5,000 shares of common stock for the treasury for $18 per share

Dec. 15 Declared a cash dividend on outstanding shares of $2.50 per share to stockholders of record on December 31

Net income for 2012 amounted to $951,000.

Instructions

Prepare journal entries to record the above transactions.

La comunicación desempeña un papel fundamental en el funcionamiento de una organización, ya que permite la transmisión de información, ideas, instrucciones y retroalimentación entre los miembros del equipo. Existen varias formas de comunicación que se utilizan en un entorno organizacional. A continuación, describiré algunas de las formas más comunes:

Comunicación verbal: Es el uso de palabras habladas para transmitir información. Puede ser en forma de reuniones, conversaciones cara a cara, llamadas telefónicas o videoconferencias. La comunicación verbal es rápida y permite una interacción directa entre las personas, lo que facilita la clarificación de dudas y la resolución de problemas en tiempo real. Por ejemplo, durante una reunión de equipo, los miembros pueden discutir ideas, compartir actualizaciones y tomar decisiones conjuntas.

Comunicación escrita: Implica el uso de palabras escritas para transmitir información. Esto incluye correos electrónicos, mensajes de texto, informes, memorandos y documentos formales. La comunicación escrita es útil cuando se requiere un registro permanente de la información y proporciona la oportunidad de revisar y editar antes de enviar el mensaje. Por ejemplo, un gerente puede enviar un correo electrónico detallando las metas y objetivos del proyecto a su equipo para asegurarse de que todos estén al tanto de las expectativas.

Comunicación no verbal: Se refiere a la transmisión de información sin el uso de palabras. Incluye gestos, expresiones faciales, lenguaje corporal y tono de voz. A menudo, la comunicación no verbal puede transmitir emociones y actitudes que pueden complementar o contradecir el mensaje verbal. Por ejemplo, durante una presentación, el lenguaje corporal de un orador puede transmitir confianza y entusiasmo, lo que refuerza su mensaje.

Comunicación formal: Se lleva a cabo a través de canales oficiales y estructurados dentro de la organización. Esto incluye comunicaciones descendentes, como anuncios y políticas de la gerencia hacia los empleados, así como comunicaciones ascendentes, como informes de estado y retroalimentación de los empleados hacia los superiores. La comunicación formal es importante para establecer líneas claras de autoridad y responsabilidad, así como para garantizar la coherencia en la información transmitida.

Comunicación informal: Se produce a través de interacciones sociales no estructuradas entre los miembros de la organización. Esto puede incluir conversaciones informales en el lugar de trabajo, interacciones en las pausas para el café o discusiones en grupos de chat en línea. La comunicación informal es valiosa para fomentar la camaradería, construir relaciones y facilitar el intercambio de ideas no convencionales. Por ejemplo, en un entorno de trabajo abierto, los empleados pueden compartir ideas innovadoras durante una conversación informal en la sala de descanso.

La importancia de estas formas de comunicación en una organización radica en que permiten la colaboración efectiva, la toma de decisiones informada, la resolución de problemas, la coordinación de tareas y la creación de un ambiente de trabajo positivo. Una comunicación clara y efectiva evita malentendidos, reduce los errores, mejora la productividad y fortalece la cohesión del equipo.

Un ejemplo práctico podría ser una empresa de desarrollo de software. En este caso, la comunicación verbal sería esencial para que los miembros del equipo discutan los requisitos del proyecto, compartan actualizaciones diarias y resuelvan problemas en las reuniones diarias de puesta al día (stand-up meetings). La comunicación escrita sería crucial para documentar los requisitos, especificaciones técnicas y cronogramas del proyecto, así como para enviar correos electrónicos y mensajes de chat con actualizaciones y solicitudes de retroalimentación. La comunicación no verbal también tendría un papel importante, ya que el lenguaje corporal y las expresiones faciales en las reuniones ayudarían a transmitir confianza y apoyo entre los miembros del equipo. En cuanto a la comunicación formal, se utilizarían informes de estado y presentaciones formales para mantener a la alta dirección informada sobre el progreso del proyecto. Por último, la comunicación informal se daría en momentos de descanso, donde los empleados podrían discutir ideas, plantear desafíos y fomentar la creatividad en un ambiente más relajado

Answer:

There are several different forms of communication that are important in an organization. These include:

1. Verbal communication: This is the use of spoken words to convey a message. Verbal communication is important in an organization because it allows employees to communicate with each other and with customers. For example, a salesperson might use verbal communication to explain the features of a product to a customer. Another example is a team meeting where employees discuss project updates and share ideas.

2. Nonverbal communication: This is the use of body language, gestures, and facial expressions to convey a message. Nonverbal communication is important in an organization because it can convey emotions, attitudes, and intentions. For example, a manager might use nonverbal communication to show approval or disapproval of an employee's performance. Another example is a job interview where the interviewer might use nonverbal communication to assess the candidate's confidence and professionalism.

3. Written communication: This is the use of written words to convey a message. Written communication is important in an organization because it provides a permanent record of communication. For example, an email can be used to communicate project updates, deadlines, and other important information. Another example is a report that summarizes the results of a project.

4. Visual communication: This is the use of images, graphs, and other visual aids to convey a message. Visual communication is important in an organization because it can help to simplify complex information and make it easier to understand. For example, a chart can be used to show sales trends over time. Another example is a video that demonstrates how to use a product.

All of these forms of communication are important in an organization because they allow employees to share information, ideas, and feedback. Effective communication can also help to build trust and relationships between employees, customers, and partners. For example, if a customer has a positive experience with a salesperson, they are more likely to return to the organization in the future.

A practical example of the importance of communication in an organization is a team project. Effective communication is essential for the success of the project. Team members need to be able to communicate their ideas, concerns, and progress to each other in order to stay on track and meet deadlines. This might involve verbal communication in team meetings, written communication in project reports, and visual communication in presentations. Without effective communication, the project is likely to fail.

Answer:

False

Explanation:

In Economics, more frequent switching from bonds to money would not result in a higher opportunity cost of holding money and lower money management costs because on the average, individuals will have less money to hold. As a result of this, there would be a sharp decline or fall in their opportunity costs.

Also, as individuals make more business transactions, there would be a consequent increase or rise in their money management costs.

Hence, more frequent switching from bonds to money would result in a lower opportunity cost of holding money and higher money management costs.

Answer:

a. Numbers

Explanation:

The values in a chart represent data. Anyone reading a chart should be able to interpret the information presented with relative ease. Due to the space factors, the values of a chart are always in numbers.  Values in number form take little space compared to words.

Numbers are clear and easy to understand for everyone. When a value is very big, writing it in words may pose a challenge for some people to understand.

Answer: Someone who has the most power

Explanation:

The correct option is A.

Common examples of fixed costs include rental lease or mortgage payments, salaries, insurance payments, property taxes, interest expenses, depreciation, and some utilities.

Fixed costs are costs that do not change when output changes. Examples include insurance, rent, normal profit, setup costs, and depreciation.

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Answer:

(a) $620

(b)  40%

(c) $208

(d) 31%

(e) $2,683

(f) $1,878

Explanation:

Use the following formula to calculate the unit contribution margin

Unit Contribution Margin = Unit Selling Price - Uni variable cost

Use the following formula to calculate the contribution margin ratio

Contribution Margin ratio = ( Unit Contribution margin / Unit Selling Price ) x 100

The working for the question is attached with this answer please find it.

Because the demand between points A and B is inelastic, a $25-per-bike increase in price will lead to an increase, in total revenue per day.

in order for a price decrease to cause a decrease in total revenue, demand must be inelastic.

Price elasticity of demand measures the responsiveness of quantity demanded to changes in price of the good.

When the coefficient of elasticity is less than one, it means that demand is inelastic. When demand is inelastic, it means that the quantity demanded is not sensitive to changes in price.

Price elasticity of demand = midpoint change in quantity demanded / midpoint change in price  

Midpoint change in quantity demanded = change in quantity demanded / average of both demands

Midpoint change in price = change in price / average of both price

Midpoint elasticity of demand =  0.133 /  -0,222 = 0.6

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There are different ways to define a term. Th word from the list that best fits the definition is Wage gap

This is a term that refers to the level of women's income that is relative to that of men.

The wage gap exist due to the Differences in pay that is due to occupational segregation where there is more men in higher paid industries and women in smaller paid industries.

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Answer:

Wage gape

Explanation:

2023-2024 EDGE

The statement that the addition of creative benefits for employees provides organizations with a competitive edge in employee retention is True.

There are several ways to retain employees and one of them is to offer creative benefits to employees that other companies don't. This gives a competitive edge in both retaining and acquiring employees.

Every time, HR teams and department managers should exert every effort to manage staff in a way that promotes employee retention. Employees with tenure know how to accomplish tasks, are familiar with your business's workings, and—most importantly—know one another.

On the other hand, finding and hiring new personnel might be extremely expensive. In fact, according to a survey from The Society for Human Resource Management (SHRM), a business will typically spend 6 to 9 months of an employee's compensation on finding, hiring, and onboarding a new team member.

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Answer:

Break-even point in units= 2,800

Explanation:

Giving the following information:

Fixed csots= $140,000

Unitary variable cost= 80 - 10= $70

Selling price per unit= $120

To calculate the new break-even point in units, we need to use the following formula:

Break-even point in units= fixed costs/ contribution margin per unit

Break-even point in units= 140,000 / (120 - 70)

Break-even point in units= 2,800

Answer:

Countries with have mediocre quality of Life index: Puerto Rico, South Korea, Greece, Bulgaria, Romania

Designing a recreational facility requires careful consideration of safety and risk management to ensure the well-being of the visitors. By incorporating effective strategies, we can create an environment that promotes enjoyment while minimizing potential hazards.

One of the key strategies I observed during our visit to the facility this semester was the implementation of comprehensive safety protocols. These protocols included visible signage throughout the facility, clearly indicating safety guidelines and emergency procedures. By having such signage prominently displayed, visitors are constantly reminded of the safety measures in place.

Additionally, the facility had a well-trained staff that actively monitored and enforced safety rules. Staff members were easily identifiable through their uniforms or badges, and they were positioned strategically across the facility to provide assistance and respond to any safety concerns promptly.

Another important aspect I noticed was the presence of well-maintained equipment and facilities. Regular inspections and maintenance routines were visibly conducted to ensure that all equipment met safety standards. This proactive approach minimizes the risk of accidents caused by faulty equipment.

To further enhance safety, the facility provided proper training and orientation for visitors. This included mandatory safety briefings or orientations before engaging in activities that involved potential risks. By educating visitors about potential hazards and how to mitigate them, the facility promotes a culture of safety and risk awareness.

In conclusion, designing a recreational facility with safety and risk management in mind involves implementing comprehensive safety protocols, maintaining well-trained staff, ensuring the proper maintenance of equipment, and providing visitor education and orientation. By incorporating these strategies, we can create a recreational facility that prioritizes safety while offering an enjoyable experience for visitors.

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One key function of marketing that stimulates sales, encourages customer loyalty, and communicates methods of payment is promotion.

Promotion is an integral part of the marketing mix and involves various activities aimed at creating awareness, generating interest, and influencing customers' purchasing decisions.

Through promotional strategies such as advertising, sales promotions, public relations, and direct marketing, businesses can effectively communicate the benefits and value of their products or services to the target audience. This creates a sense of urgency and drives sales by enticing customers to make a purchase.

Moreover, promotions can be designed to foster customer loyalty by offering exclusive discounts, rewards, or loyalty programs. These initiatives not only incentivize repeat purchases but also enhance the overall customer experience, fostering long-term relationships with the brand.

Additionally, promotions often include clear messaging about different methods of payment accepted by the business. By communicating convenient and flexible payment options, such as credit cards, online payments, or installment plans, customers feel empowered and informed about how to complete their transactions.

In summary, promotion plays a vital role in stimulating sales, cultivating customer loyalty, and effectively communicating methods of payment, thereby contributing to the overall success of a marketing strategy.

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The Production Cost Report for the Shaping department is as follows:

Vintage Manufacturing Inc. - Production Cost Report (Shaping Department)

------------------------------------------------------------

Units:

- Beginning Inventory: 120,000 units

- Units started: 160,000 units

- Units transferred out: 170,000 units

- Ending Inventory: 110,000 units

Costs:

- Beginning Inventory:

 - Materials: $130,000

 - Conversion: $33,600

- Current Costs:

 - Total Materials Cost: $570,000

 - Total Conversion Cost: $1,036,400

Cost per Equivalent Unit:

- Materials: $570,000 / (160,000 + 120,000) = $1.71 per unit

- Conversion: $1,036,400 / (160,000 + 120,000) = $3.13 per unit

Cost Assignment:

- Transferred out:

 - Materials Cost: 170,000 units x $1.71 per unit = $290,700

 - Conversion Cost: 170,000 units x $3.13 per unit = $531,100

Ending Inventory:

Materials Cost: 110,000 units x $1.71 per unit = $188,100

Conversion Cost: 110,000 units x $3.13 per unit x 40% complete = $137,720

The Production Cost Report for the Shaping department provides information on the units and costs involved in the manufacturing process.

It shows the quantity of units in different stages, including the beginning and ending inventories, units started, and units transferred out. The report also breaks down the costs into materials and conversion costs.

To calculate the cost per equivalent unit, the total materials and conversion costs for the period are divided by the equivalent units of production (units started plus beginning inventory).

This helps in determining the cost per unit for both materials and conversion.

The cost assignment section calculates the cost of the units transferred out and the ending inventory.

For the units transferred out, the cost per unit is multiplied by the number of units transferred. For the ending inventory, the cost per unit is multiplied by the remaining units in inventory and the percentage of completion for conversion costs.

In this case, the Shaping department had a beginning inventory of 120,000 units. During May, 160,000 units were started, and 170,000 units were transferred out.

The ending inventory was 110,000 units. The costs were allocated accordingly, taking into account the cost per unit and the percentage of completion.

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The Weighted Average Cost of Capital (WACC) for Lightning Power Company is 9.84%.

To calculate the Weighted Average Cost of Capital (WACC) for Lightning Power Company, we need to determine the cost of each component of its capital structure and their respective weights. The WACC is the weighted average of these costs.

Cost of Debt:

The debt component consists of 9,000 bonds with a 5.8 percent coupon rate, a $1,000 par value, and selling for 106 percent of par. The semiannual coupon payment is calculated as (5.8% * $1,000) / 2 = $29.

The current market price of the bond is 106% of $1,000, which is $1,060. The yield to maturity (YTM) can be calculated using financial calculators or Excel. Let's assume the YTM is 4.5%. Therefore, the cost of debt is 4.5%.

Cost of Common Stock:

The cost of common stock is determined using the Capital Asset Pricing Model (CAPM). The risk-free rate is given as 4.6%, and the market risk premium is 5%. The beta for Lightning Power Company's common stock is 1.11.

Using the CAPM formula: Cost of equity = Risk-free rate + Beta * Market risk premium. Therefore, the cost of equity is 4.6% + 1.11 * 5% = 9.71%.

Cost of Preferred Stock:

The cost of preferred stock is the dividend yield, which is the preferred dividend divided by the market price per share. The preferred stock has a 3.6% dividend yield, and it is selling for $81 per share. Therefore, the cost of preferred stock is 3.6% / $81 = 4.44%.

Next, we need to determine the weights of each component based on their market values. The market value of debt is 9,000 * $1,060 = $9,540,000. The market value of common stock is 420,000 * $60 = $25,200,000.

The market value of preferred stock is 18,000 * $81 = $1,458,000. The total market value of the company's capital structure is $36,198,000.

Now we can calculate the WACC using the formula:

WACC = (Weight of Debt * Cost of Debt) + (Weight of Equity * Cost of Equity) + (Weight of Preferred Stock * Cost of Preferred Stock).

Weight of Debt = $9,540,000 / $36,198,000 = 0.2639 (26.39%)

Weight of Equity = $25,200,000 / $36,198,000 = 0.6961 (69.61%)

Weight of Preferred Stock = $1,458,000 / $36,198,000 = 0.0401 (4.01%)

Plugging in the values, we get:

WACC = (0.2639 * 4.5%) + (0.6961 * 9.71%) + (0.0401 * 4.44%) = 2.88% + 6.78% + 0.18% = 9.84%.

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Answer: $310,000

Explanation:

From the question, we are informed that the fair value of net identifiable assets of a reporting unit of Y Company is $270,000 and that the carrying value of the reporting unit's net assets on Y Company's books is $320,000, including $50,000 of goodwill before any impairment. We are further told that the reported goodwill impairment for the unit is $10,000.

To calculate the fair value of the entire reporting unit, we deduct the goodwill impairment for the unit which is $10,000 from the carrying value of the reporting unit's net assets on Y Company's books which is $320,000. This will be:

= $320,000 - $10,000

= $310,000

Answer and Explanation:

The information management refers to manage the information in effecetive and efficient manner. It could be in terms of storing, organizing, developing, using, distributing the information so that it became useful for the organization

Here, the goal of information management is to identify the requirement of the information for various management levels so that it can be used in appropriate manner.

Answer:

The answer is: management

"Sariah sets lofty sales targets for her team" is an example of planning.

Thinking about the steps necessary to accomplish a goal is the process of planning. Foresight, the fundamental ability for mental time travel, is the foundation of planning.

The ability to plan ahead and exhibit foresight is assumed to have evolved early in the course of human evolution.

An essential characteristic of intelligent conduct is planning.

It entails applying logic and creativity to visualize both the desired outcome and the processes required to get there.

Planning's relationship to forecasting is a crucial factor.

Planning envisions what the future may look like while forecasting attempts to anticipate what it will look like.

"Sariah sets ambitious sales targets for her team" is an example of planning.

Therefore, "Sariah sets lofty sales targets for her team" is an example of planning.

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Correct question:

"Sariah sets challenging sales targets for her team" is an example of ____.

The gain on the equipment sold by Nike after comparing the sale price with the book value of the equipment is  $2100.

A gain is recorded when the equipment is sold for greater than its book value. The book value is the cost of the equipment less the accumulated depreciation.

Book value = $101,900 - $69,600 = $32,300

Gain = $34,400 - $32,300 = $2100

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Yes. Accounting courses I took before helps us understand how to make cash budget and pro forma income statement and balance sheet.

Here's how accounting courses can help individuals in creating cash budgets, pro forma income statements, and balance sheets:

By studying accounting, individuals gain a solid foundation in financial concepts, reporting standards, and analytical techniques. This knowledge equips them with the skills necessary to create cash budgets, pro forma income statements, and balance sheets effectively.

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There are two main types of budgets: operational budgets and financial budgets.

Operational budgets are used to plan and monitor the day-to-day operations of a business, and typically cover a period of one year. These budgets include items such as revenue projections, production costs, and operating expenses. Operational budgets are crucial for ensuring that a business stays on track and meets its operational goals. Financial budgets, on the other hand, are focused on the long-term financial health of a business. They include items such as capital expenditures, financing costs, and cash flow projections. Financial budgets are used to help businesses plan for the future and make strategic decisions about investments and growth. These two types of budgets complement each other by providing a comprehensive view of a business's operations and financial health. Operational budgets help to ensure that day-to-day activities are aligned with the overall goals of the business, while financial budgets provide a roadmap for achieving long-term success. By using both types of budgets, businesses can make informed decisions about resource allocation, identify potential risks, and maintain a strong financial position over the long term.

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Answer:

I think the answer is B. No guarantees.

Explanation:

Answer:

Capital Budgeting, Capital Structure Decisions, and working Capital Management.

The typical consumer buying process include  option D:  Need recognition, information search, evaluation, purchase, post- purchase evaluation

Consumer buying behavior describes the steps that consumers take before making a purchase of a good or service, both online and offline. Search engine research, participation in social media discussions, and a range of other activities could be part of this process.

Businesses may select how to promote their goods and services most effectively by comprehending how consumers think, feel, and make decisions. This aids in predicting consumer behavior and helps marketers promote their already-available goods and services. 2

There are five fundamental steps in the decision-making process for consumers. Consumers use this technique to weigh their options before making a purchase. Problem identification, information search, as well as alternative assessment, buy decision, and post-purchase evaluation are all the five steps.

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Answer:

niche

Explanation:

Answer:

Explanation:

1. Borrowing flexibility: A line of credit allows you to borrow money as needed, up to a certain limit, and pay it back over time. This can be useful if you have unexpected expenses or need to make a large purchase but don't have the funds available upfront.

2. Convenience: A line of credit can be easier to access than other types of loans, as you can usually apply for one online and get approved quickly. You can also typically withdraw funds from a line of credit by check, debit card, or online transfer.

3. Potential for lower interest rates: Interest rates on lines of credit are usually variable, which means they can change over time. However, they are often lower than the rates on credit cards or other types of loans.

4. Credit score improvement: Using a line of credit responsibly, such as by paying your balances on time and keeping your credit utilization low, can help improve your credit score. This can make it easier to get approved for loans or credit cards in the future.

5. Emergency fund: A line of credit can act as an emergency fund in case of unexpected expenses or financial setbacks. You can use it to borrow money as needed and pay it back over time, rather than having to dip into savings or take out a more expensive loan.

Answer:

1a) The PPF for this economy would be a concave curve, as can be seen in the graph below. The PPF shows the maximum combinations of capital and consumer goods that can be produced in the economy. 1b) The PPF is concave because of the law of increasing opportunity cost. As more of one good is produced, the opportunity cost of producing the other good increases. 1c) The opportunity cost of moving from point B to point C is the loss of 1 unit of capital goods. 2a) An increase in housing prices would cause an upward shift in the demand curve for housing, as consumers would be willing to pay more for housing. 2b) A fall in interest rates would cause an outward shift in the demand curve for housing, as it would become cheaper to borrow money for housing. 2c) A rise in interest rates would cause an inward shift in the demand curve for housing, as it would become more expensive to borrow money for housing. 2d) A severe economic recession would cause an inward shift in the demand curve for housing, as people would have less money to spend on housing. 2e) A robust

Explanation: