Prist Co. had not provided a warranty on its products, but competitive pressures forced management to add this feature at the beginning of 2016. Based on an analysis of customer complaints made over the past two years, the cost of a warranty program was estimated at 0.2% of sales. During 2016, sales totaled $4,208,000. Actual costs of servicing products under warranty totaled $19,900.

Required:
Record the journal entry to show the effect of having the warranty program during 2019. (If no entry is required for a transaction/event, select "No journal entry required" in the first account field.)

The correct answer is B. Economic demand is the amount of a good or service that consumers are willing and able to buy at various prices.

It reflects the relationship between the price of a product and the quantity that consumers are willing to purchase at that price. Demand is influenced by factors such as price, consumer preferences, income levels, and availability of substitutes.

As the price of a product decreases, the quantity demanded generally increases, and vice versa, following the law of demand. The demand curve represents this relationship, showing the quantity of a good or service that consumers are willing and able to buy at different price points.

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Answer: So it thaws more evenly, also to prevent bacteria

Explanation:

Answer: Year-end function planning with my tips

Involve management in the arrangements.

Set the date.

Decide on a theme.

Get a venue.

Decide on food and be mindful of allergies, cultures, and eating habits.

Make personal and exciting online invitations.

Arrange for group shuttle services for safe transportation.

Always keep the budget in mind.

Explanation:

Done this before.

Answer:

$472.10

$482.78

decreasing the discount rate increases the present value of the willingness to pay

Explanation:

Present value is the sum of discounted cash flows

Present value can be calculated using a financial calculator

Cash flow in year 0 - 2 = $150

Cash flow in year 3 = $50

PV when I is 5% = 472.10

PV when I is 3% = 482.78

To find the PV using a financial calculator:

1. Input the cash flow values by pressing the CF button. After inputting the value, press enter and the arrow facing a downward direction.

2. after inputting all the cash flows, press the NPV button, input the value for I, press enter and the arrow facing a downward direction.  

3. Press compute  

The compound journal entry for writing off uncollectible is:

Bad Debt Expense    Dr.  23190

 To Newburgh                                            7190

 To  Bonneville                                          5500

 To code distributors                                9400

  To filter optics                                          1100

A journal entry with more than two accounts is referred to as a compound entry. If there are two or more debits, credits, or both, the entry is considered compound. For the same transaction, you can aggregate the debits and credits into a single entry rather than creating separate journal entries for each.

To write off an account as uncollectible. the journal entry is used is:

DR: Bad Debt Cost (for the uncollectible sum). Accounts Receivable (for the amount that cannot be collected).

Therefore, the uncollectible compound entry is passed for the given transaction.

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When expected inflation increases, for any given nominal interest rate the Option B: bond supply curve shifts right.

Bond prices are expected to decline, which will reduce demand if the interest rate is predicted to rise for any reason or when there is an expected rise in inflation, the entire supply curve will shift right. In contrast, bond prices are anticipated to increase if the interest rate is projected to decrease for any reason, including the decrease of inflation, will cause the entire supply curve to move left.

This is opposite for the demand curves in real. If inflation increases or the bond price decreases, there is a significant shift of demand curve to the left. Whereas, when there is a decrease in inflation and the bond price increases, the demand curve shifts to the right.

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The important seo features are Keyword Research, On-Page Optimization, High-Quality and Engaging Content, Link Building, Mobile-Friendly Design, Site Speed and Performance and User Experience (UX).

While SEO is a complex and multifaceted field, there are several important features that contribute to an effective SEO strategy. Let's explore some of these features:

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Since the corporation took out a loan, the name of that type of financing is called debt financing.

The two primary funding options for corporations are debt financing and equity financing.

Debt financing entails taking a loan from a bank or selling fixed-income securities like bonds.

Equity financing is the practice of raising funds through the selling of shares.

As the corporation took out a loan, the name of that type of financing is called debt financing.

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Answer:

i think its 5

Explanation:

because the overtime of this will add up

Answer:

a. The total cost is:

= ((Cost of goods - Returns) * discount factor) + Freight paid by seller

= ( (11,000 - 1,100) * (1 - 1%)) + 260

= 9,900 * 99% + 260

= $10,061

Note: When shipping is FOB Shipping point, freight is paid by buyer. Discount terms of 1/10 means that a discount of 1% is allowed if settlement is done within 100 days.

b. Total Cost is:

= ( Cost of goods - Returns) * Discount factor

= 4,200 * (1 - 2%)

= $4,116

Note: When shipping is FOB Destination, freight is not paid by buyer. 2/10 discount means 2% discount if settled in 10 days.

Answer:

Hong-Kong has the maximum weighted score. Hence, it will be selected for the best site for the construction of warehousing/distribution center.

Explanation:

                                              SHANGHAI

                                     Weight      Shanghai    Weighted Score(W*S)

Political Stability              0.25            50                     12.5

Economic Growth           0.18              90                     16.2

Port Facilities                   0.15             60                     9

Container support           0.1               50                      5

Land & Construction      0.08            90                      7.2

Trans/Distribution           0.08            50                      4

Duties & Tariffs                0.07            70                      4.9

Trade Regulations           0.05            70                      3.5

Airline Service                  0.02           60                      1.2

Area Roads                       0.02           60                      1.2

TOTAL                                                                            64.7

                                        HONG-KONG

                                   Weight      Hong-Kong    Weighted Score(W*S)

Political Stability             0.25            80                      20

Economic Growth           0.18             80                     14.4

Port Facilities                  0.15             95                      14.25

Container support           0.1               80                      8

Land & Construction       0.08            50                      4

Trans/Distribution            0.08            80                      6.4

Duties & Tariffs                0.07            90                      6.3

Trade Regulations           0.05            95                     4.75

Airline Service                  0.02            80                      1.6

Area Roads                       0.02           70                       1.4

TOTAL                                                                             81.1

                                        SINGAPORE

                                   Weight      Singapore    Weighted Score(W*S)

Political Stability             0.25            90                      22.5

Economic Growth           0.18             75                      13.5

Port Facilities                  0.15             90                      13.5

Container support           0.1               90                       9

Land & Construction       0.08            30                      2.4

Trans/Distribution            0.08            70                      5.6

Duties & Tariffs                0.07            90                      6.3

Trade Regulations           0.05            95                     4.75

Airline Service                  0.02           70                      1.4

Area Roads                       0.02           80                      1.6

TOTAL                                                                            80.55

5481.54 is the amount for the FUTA tax before adjustment. As Total payroll for the year $913,590 Payroll to employees in excess of $7,000 $421,930 Employer contributions into employees' 401(k) plans $23,710.

Numerous expenses, payments, donations, fees, etc. may be deducted from a taxpayer's gross income. To calculate the adjusted gross income on Form 1040, the adjustments are deducted from the total income.

Income can be modified to account for expenses like college tuition, student loan interest, alimony payments, or retirement account contributions. Your AGI will never be higher than your gross total income reported on the tax return, though it may occasionally be lower. See Schedule 1 of the 1040 instructions PDF for further information.

Thus, 5481.54 is the amount.

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Answer: C

Explanation:

In full truth, the rest either seem pushy, advertising, or non empathetic. Option C does not enduse fear or accuse the person of ignorance to their scared issues, it shares with empathy why they should continue for a screening.

Answer:

The required return on the stock is 11.89%.

Explanation:

To calculate this, the Gordon growth model (GGM) formula is used as follows:

P = d1 / (r – g) ……………………………………… (1)

Where;

P = current share price = $77

d1 = next dividend = Recent dividend * (1 + g) = $5.37 * (1 + 0.046) = $5.61702

r = required return = ?

g = dividend constant growth forever = 4.6%, or 0.046

Substituting the values into equation 1) and solve for r, we have:

77 = 5.61702 / (r - 0.046)

77(r - 0.046) = 5.61702

77r - 3.542 = 5.61702

77r = 5.61702 + 3.542

r = 9.15902 / 77

r = 0.1189, or 11.89%

Therefore, the required return on the stock is 11.89%.

Answer:

One of the most challenging aspects of a virtual meeting is keeping people’s attention. It’s important to be thoughtful about how you engage attendees. In the first minute of your meeting, help participants experience the problem you want them to solve by sharing statistics, anecdotes, or analogies that dramatize the issue. Then emphasize shared responsibility for solving it. Define a highly structured and brief task they can tackle in small groups of two or three people and give them a medium with which to communicate with one another (video conference, Slack channel, messaging platform, audio breakouts).  Then have the groups report out. Never go longer than 5-10 minutes without giving the group another problem to solve. The key is to sustain a continual expectation of meaningful involvement so participants don’t retreat into an observer role. When that happens, you’ll have to work hard to bring them back.

Explanation:

Yes, he can do this in a way that complies with guidance from the Medicare agency, because the estimated number of attendees is based on the venue size and response rate and the value of the gift does not exceed.

Marketing can be defined as the process of creating product or brans awareness so as to attract potential customers which inturn can help to increase a company sales.

Based on the given scenario he can do this in a way that complies with guidance from the Medicare agency, based on the fact that  the total number of attendees is based on how large or how small the venue is  and response rate as well as  the value of the gift does not exceed.

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The use of satellite night-light data as a method to evaluate economic growth has both strengths and limitations. Reasons for Differences between Traditional Expenditure Approach and Night-light Data: Informal Economy, Data Limitations, Urbanization Bias and Structural Changes.

Here is an evaluation of the night-light data method and several reasons for the differences observed between the traditional expenditure approach and the night-light data:

Evaluation of the Night-light Data Method:

Reasons for Differences between Traditional Expenditure Approach and Night-light Data:

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Common ground in talks, which helps with the main negotiation component of economics, enables parties with disparate interests to give each other what they value most at the lowest possible cost.

You can't address either of your problems or the problem of the other party if you don't comprehend the agreement from their point of view.

Most business transactions have interests than money.

Incompatible stances can conceal similar interests. Your "opponent's" loss need not necessarily be their benefit.

While common ground is helpful in negotiations, divergent interests can provide each party what they value most while causing the least amount of harm to the other.

BATNAs, or "best alternative to a negotiated agreement," describe your course of action in the event that the intended agreement cannot be reached.

Summary: Role bias and partisan views are two types of bias that can cause mistakes.

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The overall rate of inflation between the base year and last year is 1%.

Gasoline rate of inflation = ($2.65 - $2.65) / $2.65 x 100% = 0%

Pizza rate of inflation = ($3.00 - $2.65) / $2.65 x 100% = 13.21%

Beer rate of inflation = ($5.75 - $4.45) / $4.45 x 100% = 29.21%

Textbook rate of inflation = ($110.00 - $238.00) / $238.00 x 100% = -53.78%

Overall rate of inflation = (200/309) x 0% + (60/309) x 13.21% + (45/309) x 29.21% + (4/309) x (-53.78%) = 1%

Therefore, the overall rate of inflation between the base year and last year is 1%.

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1. Based on the information provided, it is not possible to ascertain whether Nicholas is an unethical manager. However, Joseph’s account of the situation raises some red flags about Nicholas’ behavior.

2. The chosen ethical decision-making concept is fairness, which is one of the key ethical principles in business.

1. Based on the information provided, it is not possible to ascertain whether Nicholas is an unethical manager. However, Joseph’s account of the situation raises some red flags about Nicholas’ behavior. It appears that Nicholas did not take the time to review the contract or the team’s thoughts, but still took over the conversation with the supplier and changed the figures. This behavior could be seen as a violation of the ethical principle of fairness, which involves treating others in a reasonable, equitable, and impartial way. Nicholas’ actions suggest that he did not give due consideration to the team’s input or their efforts to finalize the contract, which could affect their working relationship and trust in him as their manager.

2. The chosen ethical decision-making concept is fairness, which is one of the key ethical principles in business. Fairness is based on the idea of treating all stakeholders equitably and impartially, taking into account their needs, interests, and perspectives. In this case study, Nicholas’ actions appear to violate the principle of fairness by disregarding the efforts of Joseph and his team to finalize the contract, and making unilateral changes without adequate review or discussion.

To analyze this situation using an analytical tool, we can use the Stakeholder Mapping tool, which helps to identify and categorize stakeholders based on their level of interest and power. In this tool, stakeholders are divided into four categories: High power/high interest, High power/low interest, Low power/high interest, and Low power/low interest. In this case, Joseph and his team are the stakeholders with high power and high interest in the situation, as they are responsible for finalizing the contract.

Using the Stakeholder Mapping tool, we can see that Nicholas’ actions have the potential to undermine the trust and collaboration of high power/high-interest stakeholders, who are critical to the success of the project. Specifically, his actions may cause frustration, resentment, and loss of confidence in his management ability. This could result in a breakdown of communication and cooperation, which would ultimately affect the team’s performance and the overall success of the project. Therefore, it is important for Nicholas to consider the perspectives and input of all stakeholders, including those with high power and high interest, when making decisions that affect them. By doing so, he can ensure that his decisions are ethical, fair, and aligned with the needs of all stakeholders.

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Answer:

Your bank's non-network fee: Your own bank may also charge you a "non-network" ATM fee for using an ATM operated by another bank or institution. These charges will typically cost between $2.00 and $3.50, depending on your bank and the tier of service you're enrolled

Answer:

Which of the following are examples of variable cost?

hourly employees

Variable costs vary directly and proportionally to variations in the level or volume of business activity. Examples of variable costs include options (c), (d), and (e).

A variable cost is a corporate and business expense that varies in relation to the amount of product or service produced or sold.

Variable costs rise or fall in relation to a company's production or sales volume, rising as production increases and falling as production drops.

As a result, variable expenses include the yarn required to manufacture a scarf, the rent for office space, and the shampoo used to groom dogs.

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The leader's leadership style has an impact on group performance and goal achievement since it influences employee behavior.

A leader's leadership style relates to how he or she directs, motivates, and manages others. A person's leadership style also influences how they strategize and implement plans while keeping stakeholders' expectations and the well-being of the team in mind.

Managers are in charge of guaranteeing team success, fostering a pleasant environment, and solving challenging problems. It motivates people to work harder and see their leaders as more effective.

Effective leadership requires strong communication, inclusiveness, and empowerment, and it has a beneficial effect on morale. A team's morale will rise when communication from the top to the bottom improves under competent leadership.

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Answer:

C. A commodity

Explanation:

If the marginal costs of abatement for polluter 1 become equal to polluter 2, it does not impact the socially efficient level of pollution. The level is still determined by equating Marginal Damage with the Aggregate MAC.

To graph each function, we can plot MAC1 and MAC2 on a graph with the quantity of emissions (E) on the x-axis and the marginal abatement cost (MAC) on the y-axis.

For MAC1: MAC1 = 100 - 10E

For MAC2: MAC2 = 50 - 10E

To compute the aggregate MAC curve, we add the individual MAC curves together. So, Aggregate MAC = MAC1 + MAC2.

Aggregate MAC = (100 - 10E) + (50 - 10E) = 150 - 20E

Now, let's calculate the socially efficient equilibrium by setting the Marginal Damage (MD) equal to the Aggregate MAC.

MD = Aggregate MAC

30E = 150 - 20E

Simplifying the equation, we get:

50E = 150

E = 3

Therefore, the socially efficient equilibrium occurs when the quantity of emissions (E) is 3.

Now, let's calculate the net social costs of the policy when the government sets the pollution level at four units.

Net social costs = Aggregate MAC - MD

Net social costs = (150 - 20(4)) - (30(4))

Net social costs = 110 - 120

Net social costs = -10

The net social costs of this policy would be -10, indicating a net benefit to society.

If a technological change occurs that reduces the marginal costs of abatement for polluter 1 to that of polluter 2, it means that MAC1 will become equal to MAC2.

Setting MAC1 equal to MAC2:

100 - 10E = 50 - 10E

Simplifying the equation, we find that E can have any value, as both sides are equal.

Graphically, this change would mean that MAC1 and MAC2 become parallel lines on the graph, with the same slope and intercept. The socially efficient level of pollution would still be determined by equating MD with the aggregate MAC.

In conclusion, if the marginal costs of abatement for polluter 1 become equal to polluter 2, it does not affect the socially efficient level of pollution. The socially efficient level is still determined by equating the Marginal Damage with the Aggregate MAC, regardless of the marginal costs of individual polluters.

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A class action suit is a case, brought up by a group of consumers that suffer similar damages, against a business together. Hence, the correct answer will be an option(c).

Consumers, suffering a similar loss caused by a business, come forward and file a lawsuit together against the same business. This type of lawsuit is known as a class action suit. It is also known as Representative action. If the group wins the lawsuit, it will be compensated for the damages caused but if they lose the lawsuit, it will not receive any type of financial compensation.

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Answer and Explanation:

The rule of 72 refers the time period in which your investment which you invest should be doubled

So based on the rule of 72, the computation is shown below:

1. doubling time for France per capita real GDP is

= Rule of 72 ÷ rate

= 72 ÷ 1.9

= 37.89 years

2. Doubling time for Korea per capita real GDP is

= Rule of 72 ÷ rate

= 72 ÷ 4.2

= 17.14 years

3. France per capita real GDP in year 2045 is

= Per capita read GDP × (1 + growth rate)^time period

= $28,900 × 1.019^42

= $63,710.88

4. Korea  per capita real GDP in year 2045 is

= Per capita read GDP × (1 + growth rate)^time period

= $12,700 × 1.042^42

= $71,490.43

The time period 42 comes from

= 2045 - 2003

= 42 years