Questions
One of the arguments against NAFTA is that it hurt organized labor in the US and...

One of the arguments against NAFTA is that it hurt organized labor in the US and prevented it from gaining more members. How is this possible? Please elaborate

In: Economics

Are US exporters subject to income tax in importing countries? How does taxation of a branch...

Are US exporters subject to income tax in importing countries? How does taxation of a branch firm differ from that of a subsidiary? Provide examples.

In: Accounting

medicare used cost-based reimbursement method from 1966 to 1983 to pay US hospitals. What are the...

medicare used cost-based reimbursement method from 1966 to 1983 to pay US hospitals. What are the pros and cons of this reimbursement method?

In: Finance

Describe the most significant way our health care coverage system in the US differs from those...

  1. Describe the most significant way our health care coverage system in the US differs from those in other wealthy, developed nations.

In: Nursing

Are US exporters subject to income tax in importing countries? How does taxation of a branch...

Are US exporters subject to income tax in importing countries? How does taxation of a branch firms differ from that of a subsidiary? Provide examples.

In: Accounting

Explain how sports teams can prevent another league from entering the market using product differentiation based...

  1. Explain how sports teams can prevent another league from entering the market using product differentiation based on location in the US.

In: Economics

Is the US national debt cause for concern? I need some of the negative implications that...

Is the US national debt cause for concern? I need some of the negative implications that come from the increasing national debt. Please explain.

In: Economics

The intangible assets section of Salmiento Corporation’s balance sheet at Decem- ber 31, 2010, is presented...

The intangible assets section of Salmiento Corporation’s balance sheet at Decem-
ber 31, 2010, is presented here.
Patents ($60,000 cost less $6,000 amortization) $54,000
Copyrights ($36,000 cost less $25,200 amortization) 10,800
Total $64,800
The patent was acquired in January 2010 and has a useful life of 10 years. The copyright
was acquired in January 2004 and also has a useful life of 10 years. The following cash
transactions may have affected intangible assets during 2011.
Jan. 2 Paid $45,000 legal costs to successfully defend the patent against in-
fringement by another company.
Jan.–June Developed a new product, incurring $210,000 in research and development
costs. A patent was granted for the product on July 1, and its useful life is
equal to its legal life. Legal and other costs for the patent were $20,000.
Sept. 1 Paid $40,000 to a quarterback to appear in commercials advertising
the company’s products. The commercials will air in September and
October.
Oct. 1 Acquired a copyright for $200,000. The copyright has a useful life and
legal life of 50 years.
Instructions
(a) Prepare journal entries to record the transactions.
(b) Prepare journal entries to record the 2011 amortization expense for intangible assets.
(c) Prepare the intangible assets section of the balance sheet at December 31, 2011.
(d) Prepare the note to the financial statements on Salmiento Corporation’s intangible
assets as of December 31, 2011.

In: Accounting

The comparative balance sheets of Oriole Corporation at the beginning and end of the year 2020...

The comparative balance sheets of Oriole Corporation at the beginning and end of the year 2020 appear below.

ORIOLE CORPORATION
BALANCE SHEETS

Dec. 31, 2020

Jan. 1, 2020

Inc./Dec.

Assets
Cash $21,680 $14,700 $6,980 Inc.
Accounts receivable 107,680 89,700 17,980 Inc.
Equipment 40,680 23,700 16,980 Inc.
Less: Accumulated Depreciation-Equipment (17,000 ) (11,000 ) 6,000 Inc.
    Total $153,040 $117,100   
Liabilities and Stockholders’ Equity
Accounts payable $21,680 $16,700 4,980 Inc.
Common stock 101,680 81,700 19,980 Inc.
Retained earnings 29,680 18,700 10,980 Inc.
    Total $153,040 $117,100

Net income of $45,680 was reported, and dividends of $34,700 were paid in 2020. New equipment was purchased and none was sold.
Prepare a statement of cash flows for the year 2020. (Show amounts that decrease cash flow with either a - sign e.g. -15,000 or in parenthesis e.g. (15,000).)
ORIOLE CORPORATION
Statement of Cash Flows

December 31, 2020For the Year Ended December 31, 2020For the Quarter Ended December 31, 2020

$
$

    Net Income    Decrease in Accounts Receivable    Decrease in Accounts Payable    Payment of Dividends    Depreciation    Increase in Accounts Receivable    Purchase of Equipment    Loss on Sale of Euipment    Increase in Accounts Payable    Issuance of Stock    

    Issuance of Stock    Depreciation    Purchase of Equipment    Decrease in Accounts Receivable    Net Income    Increase in Accounts Receivable    Payment of Dividends    Decrease in Accounts Payable    Increase in Accounts Payable    Loss on Sale of Euipment    

    Decrease in Accounts Payable    Issuance of Stock    Loss on Sale of Euipment    Decrease in Accounts Receivable    Increase in Accounts Receivable    Payment of Dividends    Depreciation    Net Income    Increase in Accounts Payable    Purchase of Equipment    

    Increase in Accounts Receivable    Decrease in Accounts Payable    Issuance of Stock    Loss on Sale of Euipment    Depreciation    Net Income    Increase in Accounts Payable    Purchase of Equipment    Payment of Dividends    Decrease in Accounts Receivable    

  

$
Compute the current ratio (current assets ÷ current liabilities) as of January 1, 2020, and December 31, 2020. (Round ratios to 1 decimal place., e.g. 4.5.)

December 31, 2020

January 1, 2020

Current ratio

Compute free cash flow for the year 2020. (Show amounts that decrease cash flow with either a - sign e.g. -15,000 or in parenthesis e.g. (15,000).)
Free Cash Flow $
In light of the analysis in (part b), comment on Oriole’s liquidity and financial flexibility.
Oriole company has

goodbad

liquidity and

goodbad

financial flexibility.

In: Accounting

1.) Most taxes distort incentives and move the allocation of resources away from the social optimum....

1.) Most taxes distort incentives and move the allocation of resources away from the social optimum. Why do corrective taxes avoid the disadvantages of most other taxes?

A Corrective taxes apply only to goods that are bad for people's health, such as cigarettes and alcohol.

B Because corrective taxes correct for market externalities, they take into consideration the well-being of bystanders.

C Corrective taxes provide incentives for the conservation of natural resources.

D Corrective taxes do not affect deadweight loss.

2.) University researchers create a positive externality because what they discover in their research labs can easily be learned by others who haven't contributed to the research costs. What could the federal government do to equate the equilibrium quantity of university research and the socially optimal quantity of university research produced?

A tax university researchers

B offer grants to university researchers

C eliminate subsidized student loans

D nothing

3.) Tradable pollution permits

A have prices that are set by the government.

B will be more valuable to firms that can reduce pollution only at high costs.

C are likely to create a higher level of total pollution.

D are less desirable than corrective taxes in reducing pollution.

4.) Assuming transaction costs are small, the Coase theorem would predict that private parties could arrive at an efficient solution for which of the following problems?

A One neighbor lets his dog run through another neighbor’s garden, damaging her flowers.

B One neighbor doesn't mow her yard.

C One neighbor plays his music loudly.

D All of the above are correct.

5.) When a particular negative externality affects a very large number of people/parties, it is likely that

A government will not find it worthwhile to impose a corrective tax.

B private solutions to the problem will dominate any attempt by government to alleviate the problem.

C the solution to externalities suggested by the Coase theorem will work very well.

D the solution to externalities suggested by the Coase theorem will not work.

In: Economics