Questions
Maserati spa purchased a new machine for its assembly process on August 1, 2019. The cost...

Maserati spa purchased a new machine for its assembly process on August 1, 2019. The cost of this machine was 150,000. The company estimated that the machine would have a residual value of 24,000 at the end of its life. It’s life is estimated at 5 years and it’s working hours are estimated at 21,000 hours. Year end is December 31

Compute the depreciation expense under the following methods. Each of the following should be considered unrelated.
A. Straight line depreciation for 2019
B. Activity method for 2020 assuming that the machine usage was 800 hours
C. Sum of the years digits for 2020
D. Double declining balance for 2020

In: Accounting

Accounts receivable transactions are provided below for J Crane Co. Dec. 31, 2020 The company estimated...

Accounts receivable transactions are provided below for J Crane Co.

Dec. 31, 2020

The company estimated that 3% of its accounts receivable would become uncollectible. The balances in the Accounts Receivable account and Allowance for Doubtful Accounts were $684,000 and $3,000 (debit), respectively.

Mar. 5, 2021

The company determined that R. Mirza’s $3,100 account and D. Wight’s $6,900 account were uncollectible. The company’s accounts receivable were $719,000 before the accounts were written off.

June 6, 2021

Wight paid the amount that had been written off on March 5. The company’s accounts receivable were $674,000prior to recording the cash receipt for Wight.

(a)

Correct answer iconYour answer is correct.

Prepare the journal entries on December 31, 2020, March 5, 2021, and June 6, 2021. (Credit account titles are automatically indented when the 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. Record journal entries in the order presented in the problem.)

Date

Account Titles and Explanation

Debit

Credit

[Dec. 31, 2020 \/]

[Bad Debts Expense \/]

[          ]

[          ]

[Bad Debts Expense \/]

[          ]

[          ]

(To record estimate of uncollectible accounts.)

[Dec. 31, 2020 \/]

[Bad Debts Expense \/]

[          ]

[          ]

[Allowance for Doubtful Accounts \/]

[          ]

[          ]

(To record write off of accounts receivable.)

[Dec. 31, 2020 \/]

[Cash \/]

[          ]

[          ]

[No Entry \/]

[          ]

[          ]

(To record write off of accounts receivable.)

[Dec. 31, 2020 \/]

[Allowance for Doubtful Accounts \/]

[          ]

[          ]

[No Entry \/]

[          ]

[          ]

(To reverse write off.)

[Dec. 31, 2020 \/]

[Accounts Receivable - Mirza \/]

[          ]

[          ]

[Accounts Receivable - Wight \/]

[          ]

[          ]

(Collection of account that was previously written off.)

eTextbook and Media

List of Accounts

Attempts: 3 of 5 used

(b)

Your Answer

Correct Answer

Correct answer iconYour answer is correct.

Post the journal entries to Allowance for Doubtful Accounts and calculate the new balance after each entry.

Allowance for Doubtful Accounts

Date

Explanation

Ref.

Debit

Credit

Balance

Dec. 31, 2020

Balance unadjusted Debit

[          ]

Dec. 31, 2020

AJE

[          ]

[          ]

[          ]

Mar. 5, 2021

Write off Mirza

[          ]

[          ]

[          ]

Mar. 5, 2021

Write off Wight

[          ]

[          ]

[          ]

June 6, 2021

Reverse write off

[          ]

[          ]

[          ]

eTextbook and Media

List of Accounts

Attempts: 5 of 5 used

(c)

Incorrect answer iconYour answer is incorrect.

Calculate the carrying amount of the accounts receivable both before and after recording the cash receipt from Wight on June 6, 2021.

Carrying amount before recovery

$ [          ]

Carrying amount after recovery

$ [          ]

In: Accounting

On December 31, 2020, Jen & Mink Clothing (J&M) performed the inventory count and determined the...

On December 31, 2020, Jen & Mink Clothing (J&M) performed the inventory count and determined the year-end ending inventory value to be $75,500. It is now January 8, 2021, and you have been asked to double-check the year-end inventory listing. J&M uses a perpetual inventory system. Note: Only relevant items are shown on the inventory listing.

Jen & Mink Clothing
Inventory Listing
December 31, 2020
# Inventory Number Inventory Description Quantity (units) Unit Cost ($) Total Value ($)
1 7649 Blue jackets 100 20 2,000
2 10824 Black pants 300 16.67 5,000
... ...
Total Inventory $ 75,500


The following situations have been brought to your attention:

  1. On January 3, 2021, J&M received a shipment of 100 blue jackets, for $2,000 (Item #7649). The inventory was purchased December 23, 2020, FOB destination from Global Threads. This inventory was included in J&M’s inventory count and inventory listing.
  2. On December 29, 2020, J&M sold scarves (Item #5566) to a customer with a sale price of $700 and cost of $500, FOB shipping. The order was shipped on December 30, 2020. J&M has not included this inventory.
  3. Red Blazers (Item #6193) were purchased and shipped from International Co. on December 30, 2020, for $3,300, FOB shipping. The shipment arrived January 5, 2021, and the appropriate party paid for the shipping charges of $320. Additional costs were $220 for import duties and $60 for insurance during shipment. J&M has not included this inventory.
  4. At year-end, J&M is holding $5,000 of black pants (Item #10824) on consignment for designer Duke Co. This inventory was included in J&M’s inventory count and inventory listing.
  5. On December 31, 2020, J&M shipped white shirts (Item #4291), FOB destination costing $1,000 to a customer. The customer was charged $1,400 and the customer received the goods on January 3, 2021. J&M has not included this inventory.


Required:
1.
In situations (a) to (e) determine whether inventory should be included or excluded in inventory at December 31, 2020. If the inventory should be included, determine the correct inventory cost. (Do not leave any empty spaces; input a 0 wherever it is required.)




2. Determine the correct ending inventory value at December 31, 2020. Starting with the unadjusted inventory value of $75,500, add or subtract any errors based on your analysis in Part 1. Assume all items that are not shown in the inventory listing are recorded correctly.

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In: Accounting

Compare the method used by the United Nations to measure of global poverty, to the method...

Compare the method used by the United Nations to measure of global poverty, to the method used to measure U.S poverty rate

In: Economics

How was the merger between United and Continental structured? Which is the survivor? Who holds what...

How was the merger between United and Continental structured? Which is the survivor? Who holds what stock after the merger?

In: Accounting

Why do Saudi Arabia and the United Arab Emirates rank higher on the economic than on...

Why do Saudi Arabia and the United Arab Emirates rank higher on the economic than on the human welfare dimension?

In: Economics

Why is United Way supported as a primary charity by so many large corporations - and...

Why is United Way supported as a primary charity by so many large corporations - and soecifically in the St.Louis Metro Area?

In: Operations Management

Consider the following article below.A)According to the article, is Australian economic growthincreasing or decreasing...

Consider the following article below.

A)According to the article, is Australian economic growth increasing or decreasing compared to previous years? Provide some evidence from the article supporting your view. 6 marks

b)

what kind of fiscal and monetary policy should government authorities implement? Explain why and give specific examples of each policy that might be implemented. What effect would these policies have on aggregate demand (AD)?(6marks)

c)  The last paragraph of the article states that economic growth in the future is expected to decrease unemployment and increase wages. Explain the effect these changes in unemployment and wages would have on the AD and SAS curves, and on the short run macroeconomic equilibrium.(6 marks)

Country facing a lost decade of growth, ANZ warns

By Shane Wright (Sydney Morning Herald, 21 January 2020)

Australia is facing a lost decade of economic growth, ANZ has warned, that will see living standards slip and wages grow modestly while putting pressure on the Morrison government's plan for a string of budget surpluses.

ANZ head of Australian economics David Plank said growth through the current decade would average 2.6 per cent, with that tipped to fall to between 2 and 2.5 per cent across the 2020s. He said that level of growth, lower than both estimated by the Reserve Bank and the federal Treasury, would be driven by tepid non-mining business investment, weak productivity and household consumption held back by high debt and modest wage increases.

Australian households, despite record levels of wealth due to high house prices, were carrying record levels of debt that would crimp their spending plans.

In its December budget update, Treasury forecast economic growth to lift to 2.75 per cent through 2020-21 and then climb to 3 per cent for the next two years. That level of growth is expected to help drive down unemployment and push up wages.

In: Economics

Mrs. C, is a 79-year-old woman is newly admitted to the geriatric rehabilitation unit on 11/06/2020...

Mrs. C, is a 79-year-old woman is newly admitted to the geriatric rehabilitation unit on 11/06/2020 after having a hip replacement two days ago (11/4/2020).

Her medical history includes high blood pressure, type II diabetes and osteoporosis and mild dementia. She is complaining of 8/10 pain, poor appetite and states she is very nervous about physical therapy “breaking her new hip.” She is refusing her morning bath and ADL’s stating “my daughter will help me when she gets here”. Mrs. C. was noted to be dizzy when out of bed with physical therapy and nursing assistance yesterday (11/05/20). Upon examination you note the following: blood pressure is within normal limits, pulse 108 BPM. Respiratory rate is 22. It is 11:00am and she has not voided, she took only a few sips of water, refusing breakfast. She has had no visitors since her admission.

I. What additional information related to Mrs. C.’s condition & concerns should be included in your initial nursing history and assessment? (1 point)

II. Formulate three nursing diagnosis for Mrs. C. (1 point)

1. Physiological

2. Psychosocial

3. Safety

4. Patient education

III. Develop an ISBAR report addressing one of the patient concerns identified within the scenario as a communication report to a selected health care team member. (1 point)

IV. Identify members of the multidisciplinary team that you would want to include in caring for Mrs. C. (Provide rationale). (1 point)

Sample (I)SBAR Format (Refer to pages 474-477)

Identity/Introduction: Communicate who you are, where you are, and why you are communicating.

Situation or Problem: Communicate is going on with the patient. Brief summary

In: Nursing

Define: normal profit. 2. Define: external diseconomies 3. Define: transactions costs. 4. Define: public goods. 5....

Define: normal profit.
2. Define: external diseconomies
3. Define: transactions costs.
4. Define: public goods.
5. Define: moral hazard.
6. Define: asymmetric information.
7. Define: a natural monopoly.
8. Distinguish between a progressive and a regressive tax.
9. Distinguish between the risk and uncertainty in economics
10. Define: marginal cost

11. What are the consequences of natural monopolies?
12. Explain why negative externalities like air pollution lead to too much production of the pollution-producing goods.
13. Explain why private, for-profit firms will not provide public goods.
14. In a supply and demand framework, describe the process or sequence of events that is likely to occur if the current price is below the equilibrium price.
15. Explain why according to neoclassical economics, a profit maximizing firm will increase its labor force up to the number of workers that equates the prevailing wage rate to the value of the marginal product of labor (the marginal revenue product of labor).
16. What factors account for the fact that labor markets are segmented rather than unified?
17. What are the consequences of occupational discrimination whereby some groups are crowded into a small number of occupations (e.g., women in nursing)?
18. Explain employers’ divide and conquer strategy as an explanation of discrimination.
19. Explain why, when a firm is producing the quantity that equates its average cost to its marginal cost, it is productively efficient.
20. Explain how the capital adjustment process affects the allocation of resources among industries and the social division of labor.
21. Describe the price adjustment process that would be set in motion in the bottled water market if a wide-spread drought were to hit the United States.
22. What factors might account for the fact that labor markets are segmented rather than unified?
23. What are the consequences of occupational discrimination whereby some groups are crowded into a small number of occupations (e.g., women in nursing)?
24. Explain employers’ divide and conquer strategy as an explanation of discrimination.
25. How does insurance, including social insurance like Medicare and Social Security, reduce risk and add economic value?
26. What’s wrong with the statement “I oppose universal health care coverage because I shouldn’t be required to pay for someone else’s health care”?
27. Unlike most methods of generating electric power, solar photovoltaic panels can be purchased by individual consumers and installed on the roof of their housing. The demand for them has increased, but their price has dropped. Explain what may be happening in this industry.

Questions 28 and 29 are based on the following:

Suppose Pres. Trump and the Republican Party successfully expel all 11 million undocumented residents of the United States this year. This would represent an abrupt decrease in the overall supply of labor of about 4%. Since undocumented workers are heavily concentrated in agriculture, construction and household services (like cleaning, child and elder care and lawn care) the percentage decline in the supply of labor to these industries would be in the 15% - 25% range.

28. Using a neoclassical price adjustment framework, explain what effects this would have in the most affected industries.
29. Suppose that this results in a decline in the rate of profit in the most affected industries. Using the capital adjustment mechanism, explain what is likely to happen (and why) in the most affected industries.

Questions 38 41 are based on the efficiency wage framework. The efficiency wage framework can be summarized with the following equation:

P = k{w/(Q/L)}

Where:

P

K

W

Q

= Price

= the mark-up ratio

= the wage rate per hour

= the quantity produced

L

(Q/L)

{w/(Q/L)}

= the hours of labor employed in production

= output per hour of labor (labor productivity)

= labor cost per unit of output or the “efficiency

wage rate”

30. What are the chief factors determining the size of the mark-up ratio for an industry?
31. In the wage-productivity adjustment mechanism, why might a change in the hourly wage rate cause a change in labor productivity?
32. Explain how the wage-productivity adjustment mechanism approaches and equilibrium.
33. In the wage adjustment mechanism, if wages are cut, why might output prices increase?
34. Why, according to the wage adjustment mechanism, would a profit maximizing firm willingly pay wages higher than those required by a competitive labor market?

Questions 35 - 37 are based on the following.

Evidence from studies comparing employment in adjacent states and counties with different minimum wage rates show that increases in the minimum wage rate have little or no effect on employment. If anything, an increase in minimum wage seems to cause a slight increase in low wage employment. There are at least three ways of explaining this fact:

35. How does the price adjustment mechanism with income changes explain this fact?
36. How does the wage-productivity adjustment mechanism (a use of the efficiency wage framework) explain this fact?
37. How does the distribution of income adjustmentmechanism (another use of the efficiency wage rate framework) explain this fact?

38. Essay: The United States has become a throw-away economy. Rather than pay to repair something, people dispose of it, replace it with something new. Why? Explain the economics behind this tendency.

In: Economics