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Cost of Capital. Blues, Inc. is an MNC located in the U.S. Blues would like to...

Cost of Capital. Blues, Inc. is an MNC located in the U.S. Blues would like to estimate its weighted average cost of capital (WACC). On average, bonds issued by Blues yield 7 percent. Currently, Treasury security rates are 2 percent. Furthermore, Blues’ stock has a beta of 2, and the return on the Wilshire 5000 stock index is expected to be 8 percent. Blues’ target capital structure is 40 percent debt and 60 percent equity. If Blues is in the 30 percent tax bracket, what is its weighted average cost of capital?

Hint Use: and then  

Slater Co. is a U.S.-based MNC that finances all operations with debt and equity. It borrows U.S. funds at an interest rate of 6 percent per year. The long-term risk-free rate in the U.S. is 3 percent. The stock market return in the U.S. is expected to be 10 percent annually. Slater’s beta is 1.5. Its target capital structure is 30 percent debt and 70 percent equity. Slater Co. is subject to a 30% corporate tax rate. Estimate the cost of capital to Slater Co.

Hint Use: and then  

In: Finance

Consider the exchange rate between the U.S. $ and the U.K. £. Suppose the exchange rate...

Consider the exchange rate between the U.S. $ and the U.K. £. Suppose the exchange rate E ∗ is defined as £/$. (a) Denote the one-year forward exchange rate (at time t) for time t+1 by F ∗ t+1. Suppose the nominal interest rate in the U.S. is 8%, the nominal interest rate in the U.K. is 5%, the current exchange rate E ∗ t is £0.67/$, and the forward exchange rate F ∗ t+1 is £0.625/$. Are the numbers given here consistent with the interest rate parity equation? Clearly show all calculations. Based on this information, would you prefer to invest in the U.S. or in the U.K.?

(b) What effect will the difference between the effective rate of return in the two countries (if any) from part (a) have on the exchange rate (E ∗ ). Clearly show all calculations, and illustrate your answer using a well-labeled graph.

(c) Consider the exchange rate determined in part (b). Suppose that the Fed (the U.S. central bank) adopts a policy to lower the inflation rate by 2% in the U.S. Explain the effect of such a monetary policy on the exchange rate (E ∗ ). Clearly explain your answer, and illustrate your answer using a well labeled graph.

In: Economics

6. Throughout the ages countries have implemented impediments to trade. a. What is a tariff? b....

6. Throughout the ages countries have implemented impediments to trade. a. What is a tariff? b. Why would the U.S. impose steep tariffs on Chinese solar panels? i. Explain how this would work to accomplish the U.S. objective. c. Given the current trade war with China and other nations, please explain which industries are being hurt by higher tariffs against America, and explain how the customers of those industries are being impacted. Please provide thorough explanations. d. What is an import quota? e. Identify 3 cases where the U.S. has imposed import quotas on another country and explain why they were implemented i. Google can help you. f. What are non-tariff barriers (don’t use embargos or import quotas)? g. Identify 3 examples of non-tariff barriers imposed by the U.S., why they were implemented, and their impact on the U.S. and other countries. i. Google can help you. i. What could happen to the domestic economy of a country when trade barriers are eliminated and why? ii. Explain what would happen to GDP, employment, and national income, and why.

In: Economics

On June 1, Alexander Corporation sold goods to a foreign customer at a price of 1,110,000...

On June 1, Alexander Corporation sold goods to a foreign customer at a price of 1,110,000 pesos and will receive payment in three months on September 1. On June 1, Alexander acquired an option to sell 1,110,000 pesos in three months at a strike price of $0.055. Relevant exchange rates and option premiums for the peso are as follows:

Date Spot Rate Put Option Premium
for September 1
(strike price $0.055)
June 1 $ 0.055 $ 0.0021
June 30 0.059 0.0017
September 1 0.054 N/A

Alexander must close its books and prepare its second-quarter financial statements on June 30.

  1. a-1. Assuming that Alexander designates the foreign currency option as a cash flow hedge of a foreign currency receivable, prepare journal entries for these transactions in U.S. dollars.

  2. Record the sale of merchandise.

  3. 2

    Record the foreign currency option.

  4. 3

    Record the entry for changes in the exchange rate.

  5. 4

    Record the change in the fair value of the option.

  6. 5

    Record the gain or loss on the option.

  7. 6

    Record the option expense.

  8. 7

    Record the entry for changes in the exchange rate.

  9. 8

    Record the change in the fair value of the option.

  10. 9

    Record the gain or loss on the option.

  11. 10

    Record the option expense.

  12. 11

    Record receipt of pesos.

  13. 12

    Record the exercise of the option.

  14. a-2. What is the impact on net income over the two accounting periods?

  15. b-1. Assuming that Alexander designates the foreign currency option as a fair value hedge of a foreign currency receivable, prepare journal entries for these transactions in U.S. dollars.

  16. Record the sale of merchandise.

  17. 2

    Record the foreign currency option.

  18. 3

    Record the entry for changes in the exchange rate.

  19. 4

    Record the change in the fair value of the option.

  20. 5

    Record the gain or loss on the option.

  21. 6

    Record the option expense.

  22. 7

    Record the entry for changes in the exchange rate.

  23. 8

    Record the change in the fair value of the option.

  24. 9

    Record the gain or loss on the option.

  25. 10

    Record the option expense.

  26. 11

    Record receipt of pesos.

  27. 12

    Record the exercise of the option.

  28. b-2. What is the impact on net income over the two accounting periods?

In: Accounting

The following information is available for Whispering Corporation for 2020. 1. Depreciation reported on the tax...

The following information is available for Whispering Corporation for 2020.
1. Depreciation reported on the tax return exceeded depreciation reported on the income statement by $124,000. This difference will reverse in equal amounts of $31,000 over the years 2021–2024.
2. Interest received on municipal bonds was $9,600.
3. Rent collected in advance on January 1, 2020, totaled $59,700 for a 3-year period. Of this amount, $39,800 was reported as unearned at December 31, 2020, for book purposes.
4. The tax rates are 40% for 2020 and 35% for 2021 and subsequent years.
5. Income taxes of $333,000 are due per the tax return for 2020.
6. No deferred taxes existed at the beginning of 2020.
Compute taxable income for 2020.
Taxable income for 2020 $enter Taxable income for 2020 in dollars

SHOW LIST OF ACCOUNTS

Compute pretax financial income for 2020.
Pretax financial income for 2020 $enter Pretax financial income for 2020 in dollars

SHOW LIST OF ACCOUNTS

Prepare the journal entries to record income tax expense, deferred income taxes, and income taxes payable for 2020 and 2021. Assume taxable income was $1,063,000 in 2021. (Credit account titles are automatically indented when amount is entered. Do not indent manually. If no entry is required, select "No Entry" for the account titles and enter 0 for the amounts.)

Date

Account Titles and Explanation

Debit

Credit

2020

enter an account title enter a debit amount enter a credit amount
enter an account title enter a debit amount enter a credit amount
enter an account title enter a debit amount enter a credit amount
enter an account title enter a debit amount enter a credit amount

2021

enter an account title enter a debit amount enter a credit amount
enter an account title enter a debit amount enter a credit amount
enter an account title enter a debit amount enter a credit amount
enter an account title enter a debit amount enter a credit amount

SHOW LIST OF ACCOUNTS

Prepare the income tax expense section of the income statement for 2020, beginning with “Income before income taxes.” (Enter negative amounts using either a negative sign preceding the number e.g. -45 or parentheses e.g. (45).)
Whispering Corporation
Income Statement (Partial)

choose the accounting period

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

select an income statement item

CurrentDeferredDividendsExpensesIncome before Income TaxesIncome Tax ExpenseNet Income / (Loss)Retained Earnings, January 1Retained Earnings, December 31RevenuesTotal ExpensesTotal Revenues

$enter a dollar amount
select an opening section name

CurrentDeferredDividendsExpensesIncome before Income TaxesIncome Tax ExpenseNet Income / (Loss)Retained Earnings, January 1Retained Earnings, December 31RevenuesTotal ExpensesTotal Revenues

select an income statement item

    Current    Deferred    Dividends    Expenses    Income before Income Taxes    Income Tax Expense    Net Income / (Loss)    Retained Earnings, January 1    Retained Earnings, December 31    Revenues    Total Expenses    Total Revenues    

$enter a dollar amount
select an income statement item

    Current    Deferred    Dividends    Expenses    Income before Income Taxes    Income Tax Expense    Net Income / (Loss)    Retained Earnings, January 1    Retained Earnings, December 31    Revenues    Total Expenses    Total Revenues    

enter a dollar amount
enter a subtotal of the two previous amounts
select a closing name for this statement

CurrentDeferredDividendsExpensesIncome before Income TaxesIncome Tax ExpenseNet Income / (Loss)Retained Earnings, January 1Retained Earnings, December 31RevenuesTotal ExpensesTotal Revenues

$enter a total net income or loss amount
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In: Accounting

Acquired (adaptive) immunity allows the immune system to respond to a large number of antigens with...

Acquired (adaptive) immunity allows the immune system to respond to a large number of antigens with a strong targeted response. Please briefly explain this statement

In: Anatomy and Physiology

Discuss artificially acquired active immunity. Give at least 5 reason why or why not vaccines are...


Discuss artificially acquired active immunity. Give at least 5 reason why or why not vaccines are a good solution for controlling infectious diseases.

In: Biology

Is new learning only acquired through classical and operant conditioning? Explain. Provide an example of classical...

Is new learning only acquired through classical and operant conditioning? Explain. Provide an example of classical or operant conditioning in your own life.

In: Psychology

Question: Conduct an academic search of literature and identify current best practice associated with one nursing...

Question: Conduct an academic search of literature and identify current best practice associated with one nursing intervention for a patient with community acquired pneumonia.

In: Nursing

i needhome / study / business / accounting / accounting questions and answers / At December...

i needhome / study / business / accounting / accounting questions and answers / At December 31, 2017, Cord Company's Plant Asset And Accumulated Depreciation And Amortization ...

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Question: At December 31, 2017, Cord Company's plant asset and accumulated depreciation and amortization ac...

At December 31, 2017, Cord Company's plant asset and accumulated depreciation and amortization accounts had balances as follows:

Category Plant Asset Accumulated Depreciation
and Amortization
Land $ 180,000 $
Buildings 1,750,000 333,900
Machinery and equipment 1,375,000 322,500
Automobiles and trucks 177,000 105,325
Leasehold improvements 226,000 113,000
Land improvements


Depreciation methods and useful lives:
Buildings—150% declining balance; 25 years.
Machinery and equipment—Straight line; 10 years.
Automobiles and trucks—150% declining balance; 5 years, all acquired after 2014.
Leasehold improvements—Straight line.
Land improvements—Straight line.

Depreciation is computed to the nearest month and residual values are immaterial. Transactions during 2018 and other information:

On January 6, 2018, a plant facility consisting of land and building was acquired from King Corp. in exchange for 30,000 shares of Cord's common stock. On this date, Cord's stock had a fair value of $40 a share. Current assessed values of land and building for property tax purposes are $160,000 and $640,000, respectively.

On March 25, 2018, new parking lots, streets, and sidewalks at the acquired plant facility were completed at a total cost of $222,000. These expenditures had an estimated useful life of 12 years.

The leasehold improvements were completed on December 31, 2014, and had an estimated useful life of eight years. The related lease, which would terminate on December 31, 2020, was renewable for an additional four-year term. On April 30, 2018, Cord exercised the renewal option.

On July 1, 2018, machinery and equipment were purchased at a total invoice cost of $330,000. Additional costs of $12,000 for delivery and $55,000 for installation were incurred.

On August 30, 2018, Cord purchased a new automobile for $13,000.

On September 30, 2018, a truck with a cost of $24,500 and a book value of $10,000 on date of sale was sold for $12,000. Depreciation for the nine months ended September 30, 2018, was $2,250.

On December 20, 2018, a machine with a cost of $19,500 and a book value of $3,100 at date of disposition was scrapped without cash recovery.


Required:

1. Prepare a schedule analyzing the changes in each of the plant asset accounts during 2018. Do not analyze changes in accumulated depreciation and amortization.
2. For each asset category, prepare a schedule showing depreciation or amortization expense for the year ended December 31, 2018.

I need help with the second requirement.

In: Accounting