Questions
Question 5 Monty Corp.’s balance sheet at December 31, 2016, is presented below. MONTY CORP. Balance...

Question 5

Monty Corp.’s balance sheet at December 31, 2016, is presented below.

MONTY CORP.
Balance Sheet
December 31, 2016
Cash
$33,500
Accounts payable
$13,800
Inventory
30,050
Interest payable
2,425
Prepaid insurance
5,600
Bonds payable
48,500
Equipment
39,000
Common stock
25,400

Retained earnings
$18,025
$108,150 $108,150


During 2017, the following transactions occurred. Monty uses a perpetual inventory system.

1. Monty paid $2,425 interest on the bonds on January 1, 2017.
2. Monty purchased $244,300 of inventory on account.
3. Monty sold for $486,000 cash inventory which cost $268,000. Monty also collected $29,160 sales taxes.
4. Monty paid $238,000 on accounts payable.
5. Monty paid $2,425 interest on the bonds on July 1, 2017.
6. The prepaid insurance ($5,600) expired on July 31.
7. On August 1, Monty paid $10,080 for insurance coverage from August 1, 2017, through July 31, 2018.
8. Monty paid $17,000 sales taxes to the state.
9. Paid other operating expenses, $88,000.
10. Redeemed the bonds on December 31, 2017, by paying $46,600 plus $2,425 interest.
11. Issued $87,000 of 8% bonds on December 31, 2017, at 103. The bonds pay interest every June 30 and December 31.


Adjustment data:

12. Recorded the insurance expired from item 7.
13. The equipment was acquired on December 31, 2016, and will be depreciated on a straight-line basis over 5 years with a $2,800 salvage value.
14. The income tax rate is 30%. (Hint: Prepare the income statement up to income before taxes and multiply by 30% to compute the amount.)

Prepare an income statement for the year ending December 31, 2017.

MONTY CORP.
Income Statement
choose the accounting period

For the Year Ending December 31, 2017
For the Month Ending December 31, 2017
December 31, 2017
select a name for section one

Dividends
Gross Profit
Income From Operations
Income Before Income Taxes
Net Income / (Loss)
Net Sales
Operating Expenses
Other Revenues and Expenses
Retained Earnings, 1/1/17
Retained Earnings, 12/31/17
Sales Revenues
Total Operating Expenses
Total Revenues
$enter a dollar amount
enter an income statement item
enter a dollar amount
select a summarizing line for the first part

Dividends
Gross Profit
Income From Operations
Income Before Income Taxes
Net Income / (Loss)
Net Sales
Operating Expenses
Other Revenues and Expenses
Retained Earnings, 1/1/17
Retained Earnings, 12/31/17
Sales Revenues
Total Operating Expenses
Total Revenues
enter a total amount for the first part
select an opening name for section two

Dividends
Gross Profit
Income From Operations
Income Before Income Taxes
Net Income / (Loss)
Net Sales
Operating Expenses
Other Revenues and Expenses
Retained Earnings, 1/1/17
Retained Earnings, 12/31/17
Sales Revenues
Total Operating Expenses
Total Revenues
enter an income statement item
$enter a dollar amount
enter an income statement item
enter a dollar amount
enter an income statement item
enter a dollar amount
select a closing name for section two

Dividends
Gross Profit
Income From Operations
Income Before Income Taxes
Net Income / (Loss)
Net Sales
Operating Expenses
Other Revenues and Expenses
Retained Earnings, 1/1/17
Retained Earnings, 12/31/17
Sales Revenues
Total Operating Expenses
Total Revenues
enter a total amount for section two
select a summarizing line for the second part

Dividends
Gross Profit
Income From Operations
Income Before Income Taxes
Net Income / (Loss)
Net Sales
Operating Expenses
Other Revenues and Expenses
Retained Earnings, 1/1/17
Retained Earnings, 12/31/17
Sales Revenues
Total Operating Expenses
Total Revenues
enter a total amount for the second part
select an opening name for section three

Dividends
Gross Profit
Income From Operations
Income Before Income Taxes
Net Income / (Loss)
Net Sales
Operating Expenses
Other Revenues and Expenses
Retained Earnings, 1/1/17
Retained Earnings, 12/31/17
Sales Revenues
Total Operating Expenses
Total Revenues
enter an income statement item
enter a dollar amount
enter an income statement item
enter a dollar amount
select a summarizing line for the third part

Dividends
Gross Profit
Income From Operations
Income Before Income Taxes
Net Income / (Loss)
Net Sales
Operating Expenses
Other Revenues and Expenses
Retained Earnings, 1/1/17
Retained Earnings, 12/31/17
Sales Revenues
Total Operating Expenses
Total Revenues
enter a total amount for the third part
enter an income statement item
enter a dollar amount
select a closing name for this statement

Dividends
Gross Profit
Income From Operations
Income Before Income Taxes
Net Income / (Loss)
Net Sales
Operating Expenses
Other Revenues and Expenses
Retained Earnings, 1/1/17
Retained Earnings, 12/31/17
Sales Revenues
Total Operating Expenses
Total Revenues
$enter a total net income or loss amount

Prepare a retained earnings statement for the year ending December 31, 2017.

MONTY CORP.
Retained Earnings Statement
choose the accounting period

December 31, 2017
For the Year Ending December 31, 2017
For the Month Ending December 31, 2017
select an opening name

Dividends
Expenses
Net Income / (Loss)
Retained Earnings, 1/1/17
Retained Earnings, 12/31/17
Revenues
Total Expenses
Total Revenues
$enter a dollar amount
select between addition and deduction

Add
Less
: select an item

Dividends
Expenses
Net Income / (Loss)
Retained Earnings, 1/1/17
Retained Earnings, 12/31/17
Revenues
Total Expenses
Total Revenues
enter a dollar amount
select a closing name

Dividends
Expenses
Net Income / (Loss)
Retained Earnings, 1/1/17
Retained Earnings, 12/31/17
Revenues
Total Expenses
Total Revenues
$enter a total amount

In: Accounting

The Statement of Cash Flows actually started its life under a different name based upon a...

The Statement of Cash Flows actually started its life under a different name based upon a GAAP that was issued in 1971. What body issued that GAAP? What was the name of the statement? When was the name changed to the Statement of Cash Flows and by what standard-setting body was it changed?

In: Accounting

Practice object-oriented principles by making two Peanut Butter and Jelly Sandwiches. The program must create two...

Practice object-oriented principles by making two Peanut Butter and Jelly Sandwiches. The program must create two sandwiches based on user input. The sandwich information for both must then print out their details and determine if the two sandwiches are equal.

Requirements:  

Write a class called Bread with the following

  • Instance Variables
    • Name: The name brand of the bread.

o   Calories: The number of calories per slice assumed to be between 50 and 250 inclusively.

  • Type: The kind of bread. This can either be “Honey Wheat”, “White”, “Whole Grain”, or “Whole Wheat”.
  • Methods
    • Accessors and Mutators for the instance variables
      • Make sure in the mutators check for valid values named in the Instance Variable Section.
    • Equals: This method takes in another instance of Bread and only returns true if all of the instance variables match. For name and type case should be ignored.
    • ToString: This method returns a string with all of the instance variable values.

Write a class called PeanutButter with the following

  • Instance Variables
    • Name: The name brand of peanut butter.
    • Calories: The number of calories per serving assumed to be between 100 and 300 inclusively.
    • IsCrunchy: True if the peanut butter is crunchy and false otherwise.
  • Methods
    • Accessors and Mutators for the instance variables
      • Make sure in the mutators check for valid values named in the Instance Variable Section.
    • Equals: This method takes in another instance of Peanut Butter and only returns true if all of the instance variables match. For name case should be ignored.
    • ToString: This method returns a string with all of the instance variable values.

Write a class called Jelly with the following

  • Instance Variables
    • Name: The brand name of the Jelly
    • Calories: The number of calories per serving assumed to be between 50 and 200 inclusively
    • FruitType: The type of fruit the jelly is made from and can only be “Apple”, “Blueberry”, “Grape”, “Strawberry”, or “Tomato”.
  • Methods
    • Accessors and Mutators for the instance variables
      • Make sure in the mutators check for valid values named in the Instance Variable Section.
    • Equals: This method takes in another instance of Jelly and only returns true if all of the instance variables match. For name and fruit type case should be ignored.
    • ToString: This method returns a string with all of the instance variable values.

Write a class called PBJSandwich with the following

  • Instance Variables
    • TopSlice: An instance of type Bread representing the top slice of bread.
    • PeanutButter: An instance of type PeanutButter representing the peanut butter.
    • Jelly: An instance of type Jelly representing the jelly.
    • BottomSlice: An instance of type Bread representing the bottom slice of bread.
  • Methods
    • Accessors and Mutators for the instance variables
      • Make sure in the mutators check for valid values named in the Instance Variable Section.
    • Equals: This method takes in another instance of PBJSandwich and only returns true if all of the instance variables match by calling their Equals methods.
    • ToString: This method returns a string with all of the instance variable values.

Write a class called PBJFrontEnd with the following

  • Methods
    • Main Method
      • Create Two instances of PBJSandwich
      • User enters all the properties of the sandwiches
      • Prints out the values of the two sandwiches
      • Determines if they are the same sandwich

Example Output:

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

Welcome to the PBJ Sandwich Maker!

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

-----Sandwich 1-----

Top Slice of Bread Information

Enter name of the bread

Wonder Bread

Enter the number of calories

80

Enter the type of bread. Must be "Honey Wheat", "White", "Whole Grain", or "Whole Wheat"

whole wheat

Peanut Butter Information

Enter name of the peanut butter

JIF

Enter the number of calories

190

Is it crunchy? Enter "true", or "false"

false

Jelly Information

Enter name of the jelly

Smuckers

Enter the number of calories

150

Enter the type of bread. Must be "Apple", "Blueberry", "Grape", "Strawberry", or "Tomato"

Apple

Bottom Slice of Bread Information

Enter name of the bread

Wonder Bread

Enter the number of calories

120

Enter the type of bread. Must be "Honey Wheat", "White", "Whole Grain", or "Whole Wheat"

honey Wheat

-----Sandwich 2-----

Top Slice of Bread Information

Enter name of the bread

Pepperidge Farm

Enter the number of calories

100

Enter the type of bread. Must be "Honey Wheat", "White", "Whole Grain", or "Whole Wheat"

Whole grain

Peanut Butter Information

Enter name of the peanut butter

Peter Pan

Enter the number of calories

180

Is it crunchy? Enter "true", or "false"

true

Jelly Information

Enter name of the jelly

Welch's

Enter the number of calories

150

Enter the type of bread. Must be "Apple", "Blueberry", "Grape", "Strawberry", or "Tomato"

Grape

Bottom Slice of Bread Information

Enter name of the bread

Lender's

Enter the number of calories

150

Enter the type of bread. Must be "Honey Wheat", "White", "Whole Grain", or "Whole Wheat"

Whole Wheat

-----Sandwich 1-----

PBJ Sandwich

Top Slice:

Bread

Name: Wonder Bread

Calories: 80

Type: whole wheat

Peanut Butter:

Peanut Butter

Name: JIF

Calories: 190

Is Crunchy: true

Jelly:

Jelly

Name: Smuckers

Calories: 100

Fruit Type: Apple

Bottom Slice:

Bread

Name: Wonder Bread

Calories: 120

Type: honey Wheat

-----Sandwich 2-----

PBJ Sandwich

Top Slice:

Bread

Name: Pepperidge Farm

Calories: 100

Type: Whole grain

Peanut Butter:

Peanut Butter

Name: Peter Pan

Calories: 180

Is Crunchy: true

Jelly:

Jelly

Name: Welch's

Calories: 100

Fruit Type: Grape

Bottom Slice:

Bread

Name: Lender's

Calories: 150

Type: Whole Wheat

Are they the same sandwich? false

Example Output 2:

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

Welcome to the PBJ Sandwich Maker!

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

-----Sandwich 1-----

Top Slice of Bread Information

Enter name of the bread

Wonder

Enter the number of calories

100

Enter the type of bread. Must be "Honey Wheat", "White", "Whole Grain", or "Whole Wheat"

White

Peanut Butter Information

Enter name of the peanut butter

JIF

Enter the number of calories

150

Is it crunchy? Enter "true", or "false"

false

Jelly Information

Enter name of the jelly

Welchs

Enter the number of calories

150

Enter the type of bread. Must be "Apple", "Blueberry", "Grape", "Strawberry", or "Tomato"

Grape

Bottom Slice of Bread Information

Enter name of the bread

Wonder

Enter the number of calories

100

Enter the type of bread. Must be "Honey Wheat", "White", "Whole Grain", or "Whole Wheat"

White

-----Sandwich 2-----

Top Slice of Bread Information

Enter name of the bread

Wonder

Enter the number of calories

100

Enter the type of bread. Must be "Honey Wheat", "White", "Whole Grain", or "Whole Wheat"

white

Peanut Butter Information

Enter name of the peanut butter

JIF

Enter the number of calories

150

Is it crunchy? Enter "true", or "false"

false

Jelly Information

Enter name of the jelly

Welchs

Enter the number of calories

150

Enter the type of bread. Must be "Apple", "Blueberry", "Grape", "Strawberry", or "Tomato"

grape

Bottom Slice of Bread Information

Enter name of the bread

wonder

Enter the number of calories

100

Enter the type of bread. Must be "Honey Wheat", "White", "Whole Grain", or "Whole Wheat"

white

-----Sandwich 1-----

PBJ Sandwich

Top Slice:

Bread

Name: Wonder

Calories: 100

Type: White

Peanut Butter:

Peanut Butter

Name: JIF

Calories: 150

Is Crunchy: true

Jelly:

Jelly

Name: Welchs

Calories: 100

Fruit Type: Grape

Bottom Slice:

Bread

Name: Wonder

Calories: 100

Type: White

-----Sandwich 2-----

PBJ Sandwich

Top Slice:

Bread

Name: Wonder

Calories: 100

Type: white

Peanut Butter:

Peanut Butter

Name: JIF

Calories: 150

Is Crunchy: true

Jelly:

Jelly

Name: Welchs

Calories: 100

Fruit Type: grape

Bottom Slice:

Bread

Name: wonder

Calories: 100

Type: white

Are they the same sandwich? true

In: Computer Science

In most supermarkets in the U.S., consumers are given the option of purchasing name brand products...

In most supermarkets in the U.S., consumers are given the option of purchasing name brand products or store brand products. The name brand products are always priced higher than the store brand products, but in taste or quality tests, there is typically little to no difference between the two types. In fact, many store brand products are actually produced by name brand producers, but sold with the store’s label at a lower price.


a) Suppose the store brand and the name brand for a product, bread, for example, are made by the same producer and are identical in every way except for the label and price. The price of the store brand is significantly less than the name brand. Why would any consumer purchase the name brand?

b) What do you think has happened to the market shares of store brand products over the past 10 years? Why has this happened?

c) Consumer name brand products spend more than $20 billion/year on media advertising. Are these advertising expenditures wasteful from society’s perspective? Do consumers receive any benefits from this form of product differentiation?

In: Economics

Write a java program using the information given Design a class named Pet, which should have...

Write a java program using the information given

  1. Design a class named Pet, which should have the following fields (i.e. instance variables):

    • name - The name field holds the name of a pet (a String type)

    •  type - The type field holds the type of animal that a pet is (a String type). Example values are

      “Dog”, “Cat”, and “Bird”.

    •  age - The age field holds the pet’s age (an int type)

      Include accessor methods (i.e. get methods) and mutator methods (i.e. set methods) for all the fields.

      Once you have designed the class, design a program that creates an object of the class and prompts the user to enter the name, type, and age of his or her pet. This data should be stored in the object. Use the object’s accessor methods to retrieve the pet’s name, type, and age and display this data on the screen.

      Sample Output:

Enter the name of your pet: Jimmy

Enter the type of your pet: Dog

Enter the age of your pet: 5

Here is the information you provided:

Pet Name: Jimmy

Pet Type: Dog

Pet Age: 5

In: Computer Science

1. Problems and Applications Q1 A publisher faces the following demand schedule for the next novel...

1. Problems and Applications Q1

A publisher faces the following demand schedule for the next novel from one of its popular authors:

Price

Quantity Demanded

(Dollars)

(Copies)

40 0
36 50,000
32 100,000
28 150,000
24 200,000
20 250,000
16 300,000
12 350,000
8 400,000
4 450,000
0 500,000

The author is paid $800,000 to write the novel, and the marginal cost of publishing the novel is a constant $4 per copy.

Complete the second, fourth, and fifth columns of the following table by computing total revenue, total cost, and profit at each quantity.

Quantity

Total Revenue

Marginal Revenue

Total Cost

Profit

(Copies)

(Dollars)

(Dollars)

(Dollars)

(Dollars)

0
50,000
100,000
150,000
200,000
250,000
300,000
350,000
400,000
450,000
500,000

Which of the following quantity–price combinations would a profit-maximizing publisher choose? (Note: If the publisher is indifferent between more than one choice, select all of the indifferent combinations.) Check all that apply.

150,000 copies at a price of $28

200,000 copies at a price of $24

250,000 copies at a price of $20

300,000 copies at a price of $16

Complete the third column of the previous table by computing marginal revenue. (Hint: Recall that MR=ΔTRΔQMR=ΔTRΔQ.)

True or False: At each quantity, marginal revenue is less than the price.

True

False

Use the black points (plus symbol) to graph the marginal revenue from the 50,000th, 100,000th, 150,000th, 200,000th, 250,000th, and 300,000th copy of the novel. Remember to plot from left to right and to plot between integers. For example, if the marginal revenue of increasing production from 50,000 copies to 100,000 copies were 10, then you would plot a point at (75, 10). Next use the orange line (square symbol) to graph the marginal-cost curve faced by the publisher. Finally, use the blue points (circle symbol) to graph demand at the following quantities (in thousands): 0, 50, 100, 150, 200, 250, 300, 350, 400, 450, and 500.

Marginal RevenueMarginal CostDemandDeadweight Loss0501001502002503003504004505004036322824201612840-4PriceQuantity (Thousands of copies)200, 24Y-Intercept: 4Slope: 0

The marginal-revenue and marginal-cost curves intersect at a quantity of   copies.

On the previous graph, use the black triangle (plus symbols) to shade the area representing deadweight loss.

If the author were paid $1 million instead of $800,000 to write the book, the publisher would   the price it charges for a copy of the novel.

Suppose the publisher was not profit-maximizing but was concerned with maximizing economic efficiency, and the author of a novel was paid $800,000 to write the book.

In this case, the publisher would charge

for a copy of the novel and earn a profit of

. (Note: If the publisher experiences a loss, be sure to enter a negative number for profit.)

In: Economics

Compute Costco's financial leverage (FLEV), Spread, and noncontrolling interest (NCI) ratio for 2016; recall, NNE =...

Compute Costco's financial leverage (FLEV), Spread, and noncontrolling interest (NCI) ratio for 2016; recall, NNE = NOPAT-Net income. Remember to use negative signs with answers, when appropriate.

Costco Wholesale Corporation
Consolidated Statements of Earnings
For Fiscal Years Ended ($ millions) August 28, 2016 August 30, 2015 August 31, 2014
Revenue
Net Sales $116,073 $113,666 $110,212
Membership fees 2,646 2,533 2,428
Total revenue 118,719 116,199 112,640
Operating expenses
Merchandise costs 102,901 101,065 98,458
Selling, general and administrative 12,068 11,445 10,899
Preopening expenses 78 65 63
Operating Income 3,672 3,624 3,220
Other income (expense)
Interest expense (133) (124) (113)
Interest income and other, net 80 104 90
Income before income taxes 3,619 3,604 3,197
Provision for income taxes 1,243 1,195 1,109
Net income including noncontrolling interests 2,376 2,409 2,088
Net income attributable to noncontrolling interests (26) (32) (30)
Net income attributable to Costco $2,350 $2,377 $2,058
Costco Wholesale Corporation
Consolidated Balance Sheets
($ millions, except par value and share data) August 28, 2016 August 30, 2015
Assets
Current assets
Cash and cash equivalents $3,379 $4,801
Short-term investments 1,350 1,618
Receivables, net 1,252 1,224
Merchandise inventories 8,969 8,908
Deferred income taxes and other current assets 268 228
Total current assets 15,218 16,779
Property and equipment
Land 5,395 4,961
Buildings and improvements 13,994 12,618
Equipment and fixtures 6,077 5,274
Construction in progress 701 811
Gross property and equipment 26,167 23,664
Less accumulated depreciation and amortization (9,124) (8,263)
Net property and equipment 17,043 15,401
Other assets 902 837
Total assets $33,163 $33,017
Liabilities and equity
Current liabilities
Accounts payable $7,612 $9,011
Current portion long-term debt $1,100 $1,283
Accrued salaries and benefits 2,629 2,468
Accrued member rewards 869 813
Deferred membership fees 1,362 1,269
Other current liabilities 2,003 1,695
Total current liabilities 15,575 16,539
Long-term debt, excluding current portion 4,061 4,852
Other liabilities 1,195 783
Total liabilities 20,831 22,174
Equity
Preferred stock, $0.005 par value:
100,000,000 shares authorized; no shares issued and outstanding 0 0
Common stock, $0.005 par value:
900,000,000 shares authorized;
437,524,000 and 437,952,000 shares issued and outstanding 2 2
Additional paid-in-capital 5,490 5,218
Accumulated other comprehensive loss (1,099) (1,121)
Retained earnings 7,686 6,518
Total Costco stockholders’ equity 12,079 10,617
Noncontrolling interests 253 226
Total equity 12,332 10,843
Total liabilities and equity $33,163 $33,017


(a) Compute Costco's financial leverage (FLEV), Spread, and noncontrolling interest (NCI) ratio for 2016; recall, NNE = NOPAT-Net income.

Remember to use negative signs with answers, when appropriate.  

2016 NNO =$Answer

million
2015 NNO =$Answer

million  


2016 NNE =$Answer

million
2016 NNEP =Answer

% Round NNEP to two decimal places.   

2016 FLEV        = Answer

  Round FLEV to four decimal places.   
2016 Spread    = Answer

% Round Spread to two decimal places.
2016 NCI ratio = Answer

Round NCI ratio to four decimal places.



(b) Assume that Costco's return on equity (ROE) for 2016 is 20.71% and its return on net operating assets (RNOA) is 20.66%. Confirm computations to yield the relation: ROE = [RNOA + (FLEV X Spread)] X NCI ratio.

2016 ROE =Answer

% = [Answer

%+(Answer

X Answer

%)] X Answer


In: Accounting

Change in Accounting Method Instructions Delta Oil Company uses the successful-efforts method to account for oil...

Change in Accounting Method

Instructions

Delta Oil Company uses the successful-efforts method to account for oil exploration costs. Delta started business in 2014 and prepared the following income statements:

DELTA OIL COMPANY

Income Statements

For the Years Ended December 31, 2014 - 2015

1

2014

2015

2

Revenue

$1,000,000.00

$3,000,000.00

3

Other expenses

400,000.00

1,300,000.00

4

Exploration expenses

120,000.00

238,000.00

5

Income before income taxes

$480,000.00

$1,462,000.00

6

Income tax expense (30%)

144,000.00

438,600.00

7

Net income

$336,000.00

$1,023,400.00

8

Earnings per share

$3.36

$10.23

The company chose to change to the full-cost method at the beginning of 2016. Under the full-cost method, Delta capitalizes all exploration costs of the Oil and Gas Properties asset account on its balance sheet. It determines the exploration and amortization expense amounts under the full-cost method to be as follows:

2014

2015

2016

Exploration expense $0 $0 $0
Amortization expense 8,000 18,200 42,000

In addition, Delta reported revenue of $9,000,000 and other expenses of $4,200,000 in 2016. With the 2016 financial statements, the company issues comparative statements for the previous 2 years.

Required:

1. Prepare the journal entry to reflect the change.
2. Prepare the comparative income statements and the comparative statements of retained earnings for 2016, 2015, and 2014. Notes to the financial statements are not necessary.
3. Next Level Discuss the advantages and disadvantages of accounting for a change in this manner.

Chart of Accounts

CHART OF ACCOUNTS
Delta Oil Company
General Ledger
ASSETS
111 Cash
121 Accounts Receivable
141 Inventory
152 Prepaid Insurance
154 Deferred Tax Asset
172 Oil and Gas Properties
181 Equipment
189 Accumulated Depreciation
LIABILITIES
211 Accounts Payable
231 Salaries Payable
250 Unearned Revenue
260 Deferred Tax Liability
EQUITY
311 Common Stock
331 Retained Earnings
REVENUE
411 Sales Revenue
EXPENSES
500 Cost of Goods Sold
511 Insurance Expense
512 Utilities Expense
521 Salaries Expense
532 Bad Debt Expense
540 Interest Expense
541 Depreciation Expense
542 Amortization Expense
559 Miscellaneous Expenses
910 Income Tax Expense

Amount Descriptions

Amount Descriptions
Adjustment for the cumulative effect of accounting method change
Balance at beginning of year, as previously reported
Balance at beginning of year, as adjusted
Balance at end of year
Income before income taxes
Net income
Other expenses
Revenue

General Journal

Prepare the journal entry to reflect the change on January 1, 2016

PAGE 1

GENERAL JOURNAL

DATE ACCOUNT TITLE POST. REF. DEBIT CREDIT

1

2

3

Income Statements

Prepare the comparative income statements for 2016, 2015, and 2014. Notes to the financial statements are not necessary. Additional Instructions

DELTA OIL COMPANY

Comparative Income Statements

For the Years Ended December 31, 2014 - 2016

1

2016

2015 As Adjusted

2014 As Adjusted

2

3

4

5

6

7

8

Earnings per share (100,000 shares)

Retained Earnings

Prepare the comparative statements of retained earnings for 2016, 2015, and 2014. Notes to the financial statements are not necessary. Additional Instructions

DELTA OIL COMPANY

Comparative Statements of Retained Earnings

For the Years Ended December 31, 2014 - 2016

1

2016

2015

2014

2

3

4

5

6

Next Level

Discuss the advantages and disadvantages of accounting for a change in this manner.

Advantages and disadvantages of the retrospective adjustment method include:

I. A risk of loss of public confidence due to changing previously reported information
II. Comparability
III. Costs may outweigh benefits
IV. Faithful representation of financial information

In: Accounting

Required information Problem 17-2A Ratios, common-size statements, and trend percents LO P1, P2, P3 [The following...

Required information

Problem 17-2A Ratios, common-size statements, and trend percents LO P1, P2, P3

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

Selected comparative financial statements of Korbin Company follow:

KORBIN COMPANY
Comparative Income Statements
For Years Ended December 31, 2017, 2016, and 2015
2017 2016 2015
Sales $ 449,371 $ 344,255 $ 238,900
Cost of goods sold 270,521 217,225 152,896
Gross profit 178,850 127,030 86,004
Selling expenses 63,811 47,507 31,535
Administrative expenses 40,443 30,294 19,829
Total expenses 104,254 77,801 51,364
Income before taxes 74,596 49,229 34,640
Income taxes 13,875 10,092 7,032
Net income $ 60,721 $ 39,137 $ 27,608


KORBIN COMPANY
Comparative Balance Sheets
December 31, 2017, 2016, and 2015
2017 2016 2015
Assets
Current assets $ 45,817 $ 35,846 $ 47,918
Long-term investments 0 1,100 3,610
Plant assets, net 86,412 91,453 54,851
Total assets $ 132,229 $ 128,399 $ 106,379
Liabilities and Equity
Current liabilities $ 19,305 $ 19,131 $ 18,616
Common stock 66,000 66,000 48,000
Other paid-in capital 8,250 8,250 5,333
Retained earnings 38,674 35,018 34,430
Total liabilities and equity $ 132,229 $ 128,399 $ 106,379

Problem 17-2A Part 2

2. Complete the below table to calculate income statement data in common-size percents. (Round your percentage answers to 2 decimal places.)

KORBIN COMPANY
Common-Size Comparative Income Statements
For Years Ended December 31, 2017, 2016, and 2015
2017 2016 2015
Sales 3.39 % % %
Cost of goods sold -1 -1 -1
Gross profit
Selling expenses -1 -1 -1
Administrative expenses -1 -1 -1
Total expenses
Income before taxes -1 -1 -1
Income taxes -1 -1 -1
Net income % % %

Required information

Problem 17-2A Ratios, common-size statements, and trend percents LO P1, P2, P3

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

Selected comparative financial statements of Korbin Company follow:

KORBIN COMPANY
Comparative Income Statements
For Years Ended December 31, 2017, 2016, and 2015
2017 2016 2015
Sales $ 449,371 $ 344,255 $ 238,900
Cost of goods sold 270,521 217,225 152,896
Gross profit 178,850 127,030 86,004
Selling expenses 63,811 47,507 31,535
Administrative expenses 40,443 30,294 19,829
Total expenses 104,254 77,801 51,364
Income before taxes 74,596 49,229 34,640
Income taxes 13,875 10,092 7,032
Net income $ 60,721 $ 39,137 $ 27,608


KORBIN COMPANY
Comparative Balance Sheets
December 31, 2017, 2016, and 2015
2017 2016 2015
Assets
Current assets $ 45,817 $ 35,846 $ 47,918
Long-term investments 0 1,100 3,610
Plant assets, net 86,412 91,453 54,851
Total assets $ 132,229 $ 128,399 $ 106,379
Liabilities and Equity
Current liabilities $ 19,305 $ 19,131 $ 18,616
Common stock 66,000 66,000 48,000
Other paid-in capital 8,250 8,250 5,333
Retained earnings 38,674 35,018 34,430
Total liabilities and equity $ 132,229 $ 128,399 $ 106,379

Problem 17-2A Part 3

3. Complete the below table to calculate the balance sheet data in trend percents with 2015 as the base year. (Round your percentage answers to 2 decimal places.)

KORBIN COMPANY
Balance Sheet Data in Trend Percents
December 31, 2017, 2016 and 2015
2017 2016 2015
Assets
Current assets % % 100.00 %
Long-term investments 100.00
Plant assets, net 100.00
Total assets % % 100.00 %
Liabilities and Equity
Current liabilities % % 100.00 %
Common stock 100.00
Other paid-in capital 100.00
Retained earnings 100.00
Total liabilities and equity % % 100.00 %

In: Accounting

The  three charges are at the three vertices of an equilateral triangle ?( all angles are 60degrees)...

The  three charges are at the three vertices of an equilateral triangle ?( all angles are 60degrees)

q 1  =  + 10.0 µC

q 2 =  -  5 .0 nC

q 3  = + 8 .0 nC

Equilateral side of the triangle = 0.05 m.

A. Draw forces acting on  q 1 by  q 2and q 3  

B. find the components on X and Y axes .

C. Use Pythagorean theorem to find the resultant .

D. Use tangent to find the direction ( angle ) the resultant makes with horizontal.

                                                                        q 3                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                q 1                                                                                                                              q 2    

2-A proton is released from rest between two conducting plates. The distance between the two plates is 6.0 cm  how fast will the electron be moving reaches to the second plate. The potential difference between the two plates is 10 KV.

= 1.60 × 10-19C, m proton= 1.67 × 10-27kg)

Show formulas, substitution, and calculation with units.  

-What are the currents in each resistor?

Voltage across the battery  V = 12 volts

R1= 1?, R2= 2?, R3= 3?, R4= 4?, R5= 5?, R6= 6?,

                        

4. In an RCseries circuit, V = 24.0 V, resistance R= 47 K?, and capacitance C= 2200 ?F.

Calculate the time constant.

Define time constant in a complete sentence.

C) How long does it take for the capacitor to reach to its 63% of its maximum charge?

d) How long does it take for the capacitor to reach to its 75% of it maximum charge?

e) How much charge can be stored in the capacitor after 50 seconds?

5. Find the electric potential of the following configuration at point P. The two short sides of the triangle are the same size = 23 cm.

Q1  =  - 5600 nC

Q2  = - 2200 nC

                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                         Q1                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                  Q2                                                                p                                                       

F= K Q1Q2/ r2

E = K Q/ r2

V= K Q/ r

U  or PE = Q V

KE = ½ m v2

R = R1+ R2+ ….

1/R = 1/R1+ 1/R2+….

                                                                                                                                                                                                                                                                                                            

FY                                   F                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                        FX

FX= F Cos?

FY= F Sin?

F2= FX 2  + FY 2

Q = Qm ( 1/ e- t/ RC  )

Q = C V

In: Physics