Questions
Six months ago, you went long on put options, which expire in exactly 12 months from...

Six months ago, you went long on put options, which expire in exactly 12 months from purchase. The strike price is $110. The Spot price today was $122.18 at close of after-hours trading. You paid $8.00 for each option.

A. If you choose to exercise before markets close today, what is your payoff?

B. If you choose to exercise before markets close today, what is your profit?

In: Finance

A dart of mass m is fired at and sticks into a block of mass M...

A dart of mass m is fired at and sticks into a block of mass M that is initially at rest on a rough, horizontal surface. The coefficient of kinetic friction between the block and the surface is μk. After the collision, the dart and the block slide a distance D before coming to rest. If the dart were fired horizontally, what would its speed be immediately before impact with the block? (Use any variable or symbol stated above along with the following as necessary: g.)

In: Physics

Problem 13-4 Sheffield Corp., a leader in the commercial cleaning industry, acquired and installed, at a...

Problem 13-4

Sheffield Corp., a leader in the commercial cleaning industry, acquired and installed, at a total cost of $109,700 plus 15% HST, three underground tanks to store hazardous liquid solutions needed in the cleaning process. The tanks were ready for use on February 28, 2020.

The provincial ministry of the environment regulates the use of such tanks and requires them to be disposed of after 10 years of use. Sheffield estimates that the cost of digging up and removing the tanks in 2030 will be $29,510. An appropriate interest or discount rate is 5%.

Sheffield also manufactures commercial cleaning machines that it sells to dry cleaning establishments throughout Nova Scotia. During 2020, Sheffield sold 20 machines at a price of $11,920 each plus 15% HST. The machines were sold with a two-year warranty for parts and labour. Similar warranty agreements are available separately and are estimated to have a stand-alone value of $969. Sales in 2020 occurred evenly throughout the year. Any revenue related to the warranty agreements is assumed to be earned evenly over the two-year contract term as follows: 2020, 25%, 2021, 50%, and 2022, 25%. Sheffield estimates the total cost of servicing the warranties will be $11,181 over the two-year contract term. Sheffield incurred actual warranty expenditures of $2,898 in 2020.

Answer the following, assuming Sheffield follows IFRS and has a December 31 fiscal year end.

Click here to view the factor table PRESENT VALUE OF 1.
Click here to view the factor table PRESENT VALUE OF AN ANNUITY OF 1.

Assuming straight-line depreciation and no residual value for the tanks at the end of their 10-year useful life, what is the balance in the asset Storage Tanks account, net of accumulated depreciation, at December 31, 2020? (Round answer to 0 decimal places, e.g. 5,275. For calculation purposes, use 5 decimal places as displayed in the factor table provided.)
Storage Tanks account, net of accumulated depreciation $
What is the balance of the asset retirement obligation liability at December 31, 2022, assuming there has been no change to the estimate of the final cost of disposal? (Round answer to 0 decimal places, e.g. 5,275.)
Asset Retirement Obligation $
Determine the balance of the warranty-related liability that would be reported on the December 31, 2020 SFP. Ignore HST and assume that Sheffield uses the service-type approach to account for warranties.
Unearned Revenue $
Determine the warranty expense that would be reported on Sheffield’s 2020 income statement.
Warranty Expense $
Sheffield has been permitted to file its HST return on December 31 each year and either send a cheque or request a refund on this date. Assuming there are no other HST transactions during the year, will Sheffield be sending a cheque or requesting a refund on December 31, 2020?
Sheffield will

request a refundsend a cheque

.

What will be the amount of the cheque paid or refund claimed?
Amount $
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In: Accounting

Sunny Ltd., a hand sanitizer manufacturer, has prepared its financial statements for the year ended at...

Sunny Ltd., a hand sanitizer manufacturer, has prepared its financial statements for the year ended at December 31, 2019. On February 28, 2020, the board of directors authorized to issue the financial statements to shareholders. The following events have occurred:

1. On December 1, 2019, the board of directors decided to issue $50,000,000, 9% convertible bonds for the purpose of expanding business in other countries. The conversion rate is fixed at 50 shares for bond with face value of $1,000. The convertible bonds are offered to the public on January 15, 2020. The market interest rate for a similar bond without conversion option is at 12%.

2. On October 23, 2019, Sunny signed a contract to sell 10,000 hand sanitizer to a local store at a price of $200 each. However, due to the increase in the cost of materials, the estimated cost of making one hand sanitizer has been increased to $250. Sunny has to deliver the hand sanitizer to its customer on January 30, 2020.

3. Under the terms of the sales contract, Sunny undertakes to recall its new formulated sanitizer, for its manufacturing defects within six months from the date of sale. The accountants estimated that 5% of the sanitizer will be returned for refund. In January 2020, Sunny discovered a serious problem in the manufacturing process of the new formulated sanitizer. Because of this, Sunny expected that 20% of the sanitizer sold in 2019 will be returned for refund.

4. On December 15, 2019, a group of customers reported that the hand sanitizer that they bought in 2019 caused them have serious skin infection problems. They filed a lawsuit against Sunny on December 20, 2019. The company’s attorney said that it was probable that Sunny would be liable for the case. However, the amount of damage could not be estimated.

5. On February 12, 2020, the above lawsuit case was settled for the amount of $2,500,000.

6. Sunny has retail stores in China doing poorly. On February 15, 2020, Sunny estimated that those stores might report a loss of $1,500,000 in 2020.

7. In May 2019, Sunny had legal disputes with Coco Limited. Unable to reach out-of-court settlement with Coco, Sunny sued Coco for compensation for damages in August 2018. In November 2019, Sunny heard good news about the lawsuit in which the company sued Coco. Sunny’s lawyer is confident that the company will win the case and will receive about $120,000 in compensation for damages from Coco in early 2020. Sunny recognized the gain and receivable from litigation of $120,000 in year 2019.

8. On March 1, 2020, a customer owing $600,000 to Sunny filed for bankruptcy. The financial statements include an allowance for doubtful debts pertaining to this customer only of $30,000.

Required: For each of the above event, state the correct accounting treatments in accordance with Hong Kong Accounting Standards for the year ended at December 31, 2019. If it is an event after the reporting period, identify whether it is an adjusting or non-adjusting event. Give reasons for your answer.

In: Accounting

Required information Exercise 11-6 Stock dividends and per share book values LO P2 [The following information...

Required information

Exercise 11-6 Stock dividends and per share book values LO P2

[The following information applies to the questions displayed below.]

The stockholders’ equity of TVX Company at the beginning of the day on February 5 follows:

Common stock—$20 par value, 150,000 shares
authorized, 56,000 shares issued and outstanding
$ 1,120,000
Paid-in capital in excess of par value, common stock 525,000
Retained earnings 675,000
Total stockholders’ equity $ 2,320,000


On February 5, the directors declare a 12% stock dividend distributable on February 28 to the February 15 stockholders of record. The stock’s market value is $39 per share on February 5 before the stock dividend. The stock’s market value is $35 per share on February 28.

Exercise 11-6 Part 2

2. One stockholder owned 900 shares on February 5 before the dividend. Compute the book value per share and total book value of this stockholder’s shares immediately before and after the stock dividend of February 5. (Round your "Book value per share" answers to 3 decimal places.)

Before After
Book value per share
Total book value of shares

In: Accounting

The identity between national savings and investment holds only in a(n): open economy. closed economy. shrinking economy. growing economy.

The identity between national savings and investment holds only in a(n): open economy. closed economy. shrinking economy. growing economy.

In: Economics

The absolute maximum values of f(x)=x^3-3x^2+12 on the closed interval [−2, 4] occurs at x =

The absolute maximum values of f(x)=x^3-3x^2+12 on the closed interval [−2, 4] occurs at x =

In: Math

What is meant by the consumption possibilities of a country? question How are Consumption possibilities related...

What is meant by the consumption possibilities of a country? question How are Consumption possibilities related to production possibility in a closed economy? In an open economy?

In: Economics

Define and explain Foreign Direct Investment. What is the difference between a closed and open Economy?...

Define and explain Foreign Direct Investment. What is the difference between a closed and open Economy? How would they obtain the financing for investment?

In: Economics

A 20.0 cm long organ pipe is filled with air and is open at one end...

A 20.0 cm long organ pipe is filled with air and is open at one end and closed at the other. The velocity of sound in air at 0

In: Physics