On December 31, 2017, Eppel, Inc. Borrowed $900,000 on an eight percent, 15-year mortgage note payable. The note is to be repaid in equal semiannual installments of $52,047 (payable on June 30 and December 31). Prepare journal entries to reflect (a) issuance of the mortgage note payable, (b) the payment of the first installment on June 30, 2018, and (c) the payment of the second installment on December 31, 2018. Round amounts to the nearest dollar

Answers

Answer 1

(a) Issuance of mortgage note payable:

Cash: $900,000

Mortgage Note Payable: $900,000

(b) Payment of first installment on June 30, 2018:

Interest Expense: $36,000

Mortgage Note Payable: $16,047

Cash: $52,047

Calculation:

Interest Expense = ($900,000 × 8% × 6/12) = $36,000

Payment toward principal = $52,047 - $36,000 = $16,047

(c) Payment of second installment on December 31, 2018:

Interest Expense: $34,200

Mortgage Note Payable: $17,847

Cash: $52,047

Calculation:

Interest Expense = (($900,000 - $16,047) × 8% × 6/12) = $34,200

Payment toward principal = $52,047 - $34,200 = $17,847

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Related Questions

after trade opens, the short run impact on the income of the variable factor will begroup of answer choicesindeterminate, depending on the consumption pattern of the owners of the variable factor.an increase.a decrease.zero.

Answers

The short-run impact on the income of the variable factor after trade opens can vary depending on the consumption pattern of the owners of the variable factor.

This, in turn, can affect the wages or income of the variable factor, such as labor. The outcome depends on several factors, including the comparative advantage of the country, the elasticity of demand for the goods produced with the variable factor, and the responsiveness of wages to changes in demand and supply.

If the country has a comparative advantage in producing goods that require a lot of labor, opening trade can increase the demand for labor and potentially lead to higher wages or income for the variable factor. However, if the country does not have a comparative advantage in labor-intensive goods, the increase in imports may reduce the demand for domestic labor, leading to a decrease in wages or income.

Therefore, without more specific information about the consumption pattern and other factors, it is not possible to determine the exact short-run impact on the income of the variable factor after trade opens.

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Why are the early years so important for brain development? Where does the U.S. rank among rich nations in terms of child well-being? What do studies by economists tell us about investing in the early years?

Answers

Because they are a time of rapid growth and important neural connections, the early years are essential for brain development. The brain is particularly open to environmental influences at this time, including experiences, interactions, and stimuli.

Early nutrition, stimulation, and nurturing care have a significant impact on a child's cognitive, social, and emotional development, helping to set the groundwork for future learning, health, and well-being.Among wealthy countries, the United States does not perform exceptionally well in terms of children's well-being. The United States consistently ranks lower than other wealthy countries in categories including child poverty, health outcomes, and educational chances, according to a number of studies and indices, including the UNICEF report on child well-being.Studies by economists stress the significance of making investments in the

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Banks and credit unions are the only types of financial institutions.

True
False​

Answers

Answer: False.

Explanation: There are many more Financial institutions.

Answer:

verdadero seria la respuesta

Your client's investment portfolio is 50% growth stocks, 10% foreign stocks, and 40% blue-chip stocks. If the client is interested in further diversification, which mutual fund would best meet that goal

Answers

Your client's investment portfolio is 50% growth stocks, 10% foreign stocks and 40% blue chip stocks. If the client is interested in further diversification which mutual fund would best meet that goal? Aggressive growth fund. Emerging market fund.

renee is working on a special access program (sap) whose purpose is to plan and coordinate covert military operations. this sap most likely falls under which sap category?

Answers

Based on the information provided, Renee's special access program (SAP) is focused on planning and coordinating covert military operations.

Hi! Renee is working on a Special Access Program (SAP) focused on planning and coordinating covert military operations. This SAP most likely falls under the category of Unacknowledged SAP (USAP), as it involves highly sensitive and classified information related to military and national security matters. Therefore, it is likely that this SAP falls under the category of "Military and National Security" SAPs. This is because the purpose of the program is to plan and coordinate covert military operations, which typically fall under the purview of intelligence agencies or special operations forces. The Intelligence and Special Activities category includes SAPs that support activities such as intelligence collection, counterintelligence, and special operations.

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You put $209 into an investment at 7% for four years. What will the balance be at the end of four years?

Answers

Answer:

$273.96

Explanation:

The balance will be the future value of $209, at 7% for four years.

The formula for calculating the future value is as below.

FV = PV × (1+r)^n

Where PV is the present value, $209

r= is the interest rate  7% or 0.07

n= 4 years

FV = $209 x ( 1+ 0.07) ^4

Fv =$209 x 1. 310

Fv = 273.9563

Fv= 273.96

Dominic lists his camera for sale on an online auction site. Chloe is the highest bidder and purchases the camera. How does the auction site earn its revenue through the transaction?.

Answers

Here, the auction site earn its revenue through the payment made by Dominic which is a small fee to the auction site

What is the small fee here?

In this case, the small fee refers to the operating cost paid to enable him auction his camera far sale at the auction site.

In conclusion, the auction site earn its revenue through the payment made by Dominic which is a small fee to the auction site.

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Which sequence of HACCP principles is in the correct order?


A.


Establish critical limits for each CCP, conduct a hazard analysis, and establish corrective actions.


B.


Conduct a hazard analysis, identify CCPs, and establish critical limits for each CCP.


C.


Establish record-keeping procedures, establish corrective actions, and establish CCP monitoring requirements.


D.


Establish CCP monitoring requirements, conduct a hazard analysis, and identify CCPs.


E.


Conduct a hazard analysis, identify CCPs, and establish CCP monitoring requirements.

Answers

Answer:

B

Explanation:

Hazard analysis of critical control point (HACCP) is a process of identifying and assessing risks alongside the biological , physical and chemical hazards associated with food production .

The sequence of the first three of the seven principles are

1. Conduct hazard analysis to determine potential risks related to food protection

2. Identify the critical control point (CCP) which addresses controlling identified hazards that are mostly likely to cause injury to health

3. Establishing critical limits for each CCP , which is the highest or lowest level a biological ,physical or chemical parameter must be controlled to prevent or minimize hazards.

Answer:

B. Conduct a hazard analysis, identify CCPs, and establish critical limits for each CCP

Explanation:

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Question 3 of 10
What should a country that wants to increase its comparative advantage
when trading with another country try to do?
A. Lower the opportunity cost of producing the goods it trades
B. Produce more of a valuable good than the other country
C. Reduce its trade deficit with all of its other trading partners
D. Raise the price of its exports to generate more capital

Answers

Ans

its a

Explanation:

Absolute Advantage means to deliver more goods while comparative is the capacity to reduce opportunity costs more than a contender.

What do you understand by comparative and absolute advantage?

Absolute Advantage: The capacity to deliver even more of a good or service than a contender. Comparative Advantage: The capacity to produce at a lower opportunity cost than a contender.

Comparative advantage means reducing the opportunity cost of producing the goods.

Therefore, option A aptly describes the Comparative Advantage.

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Which statement about the Federal Reserve (the Fed) is true?

O Unless a person works there, the Fed has little impact on everyday life.
O The Fed determines the criteria banks must use to evaluate loan requests.
O The Fed sets monetary policy, which affects the interest rates banks offer.
O Because it is independent, the Fed reviews and approves the national budget.

Answers

A statement that is true on the Federal Reserve is that C. The Fed sets monetary policy, which affects the interest rates banks offer.

What does the Federal Reserve do ?

The American central bank is known as the Federal Reserve System (FRS). It is conceivably the most potent financial organization in the entire globe and is sometimes referred to as "the Fed." It was established to give the nation a secure, adaptable, and stable financial and monetary system.

Its primary duties include controlling the money supply, establishing interest rates, and overseeing the financial system. In times of economic crisis, it also serves as a lender of last resort, as was shown during the financial crisis of 2008.

These powers of the Federal Reserve mean that it is the one which sets the monetary policy of the United States. This monetary policy will then affect the interest rates on loans, offered by banks.

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Which factor does NOT determine the price elasticity of demand?
the slope of the supply curve
the proportion of the budget spent on the item
the time available to adjust to price changes
the number of available substitutes

Answers

The factor that does NOT determine the price elasticity of demand is the slope of the supply curve.

The price elasticity of demand is determined by the responsiveness of the quantity demanded to changes in price, which is affected by factors such as the proportion of the budget spent on the item, the time available to adjust to price changes, and the number of available substitutes.

The proportion of the budget spent on the item is an important factor in determining the price elasticity of demand. When a larger proportion of the budget is spent on the item, the demand tends to be more elastic, meaning that consumers are more likely to adjust their consumption in response to changes in price.

Additionally, the time available to adjust to price changes also affects the price elasticity of demand. When consumers have more time to adjust to price changes, the demand tends to be more elastic.

Finally, the number of available substitutes is also a key factor in determining the price elasticity of demand.

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Question 72 (1 point) Mike, who is employed by a company in
Alberta, is paid weekly at a rate of $18.00 per hour. This week he
worked 42 hours. Calculate his gross pay for the pay period.

Answers

Mike's gross pay for the pay period is calculated by multiplying his hourly rate by the number of hours worked during the pay period.

In this case, Mike's hourly rate is $18.00 per hour, and he worked 42 hours. Therefore, his gross pay for the week can be calculated as follows:

Gross pay = Hourly rate x Number of hours worked

Gross pay = $18.00/hour x 42 hours

Gross pay = $756.00

So, Mike's gross pay for the pay period is $756.00.

It's important to note that this is his gross pay, which means it's the amount he earned before any taxes or deductions are taken out. The actual amount of money that Mike will take home will be less than this gross pay amount.

In addition, it's worth noting that there are different types of pay periods that a company may use, such as weekly, bi-weekly, or monthly. In this case, we know that Mike is paid weekly, so we used his hourly rate and hours worked for the week to calculate his gross pay. If his pay period were different, we would need to adjust our calculation accordingly.

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foreclosure means a creditor can:

Answers

Answer: repossess your property to sell to someone else

Explanation: taking the test rn

don is an attorney who supplied a list of potential clients to a new attorney, lori. this list aided in the success of lori's practice. lori was very pleased and decided to do something for don. in the current year, lori gives don a new car worth $40,000. lori was not obligated to give this gift to don, and she did not expect don to perform future services for the gift. how much income, if any, should don report from this transaction and why?

Answers

Don must disclose his $40K in income. Even though there was no obligation to make the payment, the courts are likely to see the car as a payment for goods or services because the present was given in a professional setting.

What is income?Income is an entity's ability to save and spend money during a given period of time, and it is typically expressed in monetary terms. Conceptually, income can be difficult to define, and there may be variations depending on the field. The phrase "income" often refers to the total sum of cash, assets, and other value transfers received over a predetermined period of time in return for goods or services. There isn't a single, accepted definition of income; instead, the term is defined in light of the context in which it is used. Income is the money a person or organisation receives in return for labour, the creation of a good or service, or the use of capital.

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What does this quote mean to you?
"A brand for a company is like a reputation for a person. You earn reputation by trying to do hard things well."

Answers

Answer:

It means alot to me it helps me understand what my destiny is

Explanation:

what should you consider regarding auto insurance before buying a vehicle

Answers

Check to see if you can pay for the car for example when paying monthly can you meet the standards to pay the bill on time. The costs of repairs after the cars been broken down

Answer:both a and c

Explanation:

i did the quiz

The best time to begin a self improvement plan is when ______. A. You are going to be fired from your job b. You have been reprimanded by your boss c. You have disappointed your friends d. You think you need to improve to meet a career goal Please select the best answer from the choices provided A B C D.

Answers

The best time to begin a self-improvement plan is when a person thinks he\she needs to enhance to complete a career goal.

What is self-improvement?

Self-improvement is defined as the improvement of ourselves in words of understanding, status, habits, character, or physical appearance.

It evolves to improving a person himself, in spite of any external improvements.

Self-improvement involves the improvement in oneself in terms of learning, quality, essence, practices, thinking to improve the carrier goals, personalities, habits, or bodily formation.

Therefore, option D is correct.

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Answer:

D

Explanation:

These are selected 2017 transactions for Wyle Corporation: Jan. 1 Purchased a copyright for $120,000. The copyright has a useful life of 6 years and a remaining legal life of 30 years. Mar. 1 Purchased a patent with an estimated useful life of 4 years and a legal life of 20 years for $54,000. Sept. 1 Purchased a small company and recorded goodwill of $150,000. Its useful life is indefinite. Prepare all adjusting entries at December 31 to record amortization required by the events.

Answers

Answer:

Explanation:

Workings

Note that intangible assets are amortized over the useful lifetime and not the legal life.

Copyright

Useful life = 6 years

Date of purchase = January 1

Timeline = 12 months / 1 year

Purchase price = 120,000

Amortization charges = 120,000 / 6 =  20,000

Patent

Useful life = 4

Date of purchase = Mar 1

Timeline = 10 months (March - December )

Purchase price = 54,000

Amortization charges = 54000/4 *10/12 = 11,250

Small company

Goodwill are not amortized as it has an indefinite lifetime but annually tested for impairment

Adjusting entries

Date                     Accounting title                 Debit          Credit

a) Amortization of Copyright

December 31       Amortization expenses    20,000

                                   Copyright                                          20,000

b) Amortization of patent

December 31         Amortization expenses          11,250

                                        Patent                                                  11,250

risco is representing an elderly man who’s selling his severna park home. when touring the home, brisco notices it needs a new roof and the heating and cooling systems should be replaced as well. his seller client insists on not disclosing this information, since he needs to sell fast and alerting buyers about the issues will delay the sale. what’s brisco’s responsibility regarding disclosure of the property’s material facts?

Answers

As an agent representing the seller, Brisco has a responsibility to disclose any material facts about the property. Material facts are important details that could affect a buyer's decision to purchase the property. In this case, the need for a new roof and replacement of the heating and cooling systems are material facts that should be disclosed.

1. Brisco should inform the seller about the legal obligation to disclose material facts to potential buyers.
2. Brisco should explain the potential consequences of not disclosing these issues, such as potential legal disputes or the buyer backing out of the sale.
3. Brisco can suggest alternative options to address the seller's need to sell quickly, such as adjusting the listing price to reflect the cost of repairs or offering a home warranty.

Brisco's responsibility is to act in the best interest of the seller while also upholding ethical standards and legal obligations. Disclosing material facts is crucial to maintain transparency and ensure a fair transaction. By informing the seller about the importance of disclosure and exploring alternative solutions, Brisco can help navigate the situation while still fulfilling their responsibilities as an agent.

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at the end of 2017, stacky corp. had $500,000 in liabilities and a debt-to-assets ratio of 0.5. for 2017, stacky had an asset turnover of 3.0. what were annual sales for stacky in 2017?

Answers

According to the question, Stacky made $3,000,000 in yearly sales in 2017.

What types of liabilities are there?

Any obligations owed by your business to others, including loans, mortgages, unpaid invoices, IOUs, and other sums of money, are referred to as liabilities. A liability exists when you owe someone money after making a promise to pay them in the future.

With a debt-to-assets ratio of 0.5, Stacky is financing half of his assets with debt and the other half with equity. Therefore, by the end of 2017, Stacky held assets assessed by $500,000 / 0.5 = $1,000,000.

Due to Stacky's asset turnover of 3.0, its 2017 sales were $1,000,000 * 3.0 = $3,000,000.

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How would potential customers most likely self-identify as your target customers?

Answers


Here are some tips to help you define your target market.
Look at your current customer base.
Check out your competition.
Analyze your product/service.
Choose specific demographics to target.
Consider the psychographics of your target.
Evaluate your decision.
Additional resources.

Which exit strategy can you use when you are unable to locate a buyer for your business?
A.
file for tax returns
B.
venture into a new business
C.
repay your loans
D.
liquidate the business

Answers

i believe your answer is “D”

hope this helps !!

which of the following scenarios would most likely benefit from real time processing instead of batch processing? group of answer choices ticket processing (sports or airline) payroll processing none of these would benefit from real time processing. all of these benefit equally from real time processing. customer billing

Answers

The scenario that would most likely benefit from real time processing instead of batch processing is ticket processing (sports or airline) or option A. Real time processing allows for immediate updates and processing of data, which is crucial for ticket processing to ensure that seats are not double-booked or oversold.

Real time processing is beneficial for ticket processing because it can quickly and accurately process large amounts of transactions, providing customers with near-instantaneous results. Batch processing, on the other hand, processes data in large batches at a set time, which could lead to errors or delays in ticket processing. Therefore, real time processing is the better choice for this scenario.

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determine cash withdrawals for the period if net income is $34,000, beginning owner's equity is $29,000 and ending owner's equity is $55,000 a) $5,000 b) $8,000 c) $50,000 d) $60,000

Answers

The cash withdrawals for the period are $8,000.

To determine the cash withdrawals for the period, we need to consider the changes in owner's equity. Cash withdrawals by the owner decrease the owner's equity.

The formula to calculate the cash withdrawals is:

Cash Withdrawals = Beginning Owner's Equity - Ending Owner's Equity + Net Income

Given:

Beginning Owner's Equity = $29,000

Ending Owner's Equity = $55,000

Net Income = $34,000

Cash Withdrawals = $29,000 - $55,000 + $34,000

Cash Withdrawals = $8,000

Therefore, the cash withdrawals for the period are $8,000. The correct answer is option b) $8,000.

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What do you mean by a facilitator? What are the major jobs of a facilitator of non formal educational programme​

Answers

Explanation:

It is important to note that much of the intermittent formal learning throughout people's....Part of being an effective facilitator of informal learning ( and non-formal education) involves.

Answer:

The definition of facilitate is "to make easy" or "ease a process." What a facilitator does is plan, guide and manage a group event to ensure that the group's objectives are met effectively, with clear thinking, good participation and full buy-in from everyone who is involved.

For change to endure and prosper, the new ways of doing things must become part of an overall positive experience for the people doing them. To achieve this, the refreezing stage must do which two things

Answers

In the refreezing stage of change, it must provide stability and reinforcement of the new behaviors or practices and help individuals or the organization to internalize the change by aligning it with their values.

The refreezing stage is a crucial step in the change process, where the new behaviors and ways of doing things are solidified and integrated into the organization or individuals. To ensure a positive experience and successful adoption of the new ways, the refreezing stage must accomplish two key things.

Firstly, it must provide stability and reinforcement of the new behaviors or practices. This involves creating a supportive environment that encourages and rewards the desired behaviors. By reinforcing the new ways through recognition, rewards, and clear expectations, individuals are more likely to embrace and internalize the changes.

Secondly, the refreezing stage should help individuals or the organization to internalize the change by aligning it with their values, beliefs, and identity. This means connecting the new ways of doing things with the overall purpose, vision, and culture of the organization or individual. By creating a sense of alignment and meaning, the change becomes more meaningful and ingrained in the fabric of the organization or individual's identity.

Overall, the refreezing stage of change plays a crucial role in ensuring the new ways of doing things become a positive experience by providing stability, reinforcement, and alignment with values and identity. This helps to solidify the change and make it enduring and prosperous.

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What motivates you to do a good job other than a paycheck?

Answers

Learning new skills and a sense of accomplishment.

economists view pollution as an economic problem that arises because a. firms that pollute do not pay the full social cost of producing their output. b. the level of pollution declines as the economy grows. c. private enterprises always minimize the amount of pollution produced. d. profitable firms rarely pollute.

Answers

Economists view pollution as an economic problem that arises because:

A. firms that pollute do not pay the full social cost of producing their output.What is pollution?

It is the process by which toxic substances are introduced into the environment which cause damage to health and nature.

Within companies, it is the sum of the resources used to produce a good or social cost.  When these are not paid for, natural resources are used, which is when environmental pollution occurs; in addition, the large production of inputs allows companies to consume more goods and services, such as the exploitation of natural resources.

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Have you ever searched for an item on the internet only to have advertisements for similar products pop up on your homepage or social medial accounts for days or weeks? How do you feel when this happens? Do you find it frustrating or helpful? Explain and discuss.

Answers

Yes, it is common that when searching for an item on the internet, related ads appear on your social media for days or weeks, which is a digital marketing resource.

What is digital marketing?

It corresponds to the set of techniques and strategies that companies implement so that their business has a presence in the online environment. There are several tools that are used in this medium, such as paid traffic, ads on social networks and commercial emails.

So, when an ad happens to appear repeatedly for you, it corresponds to an online traffic tool that helps the company attract customers based on previous searches, which can be useful when you are really interested in purchasing a similar product.

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Yes, it is typical for similar adverts to show up on the social media for days or weeks after conducting an internet search for a product. This is a tool used in digital marketing.

What is internet search?

A request submitted to a search engine that produces both sponsored and organic results is known as an internet search, also known as a search query. Paid results are those that are marked as such and show at the top and bottom of the page. The results that show between the advertisements but are unmarked are considered organic results.

People must use your web browser to access a search engine, type one or more keywords, and then press the Enter key on your keyboard to start a search.

Thus, Yes, it is typical for similar adverts to show up on the social media.

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In the context of antitrust sanctions, liability for triple-damages suits is based on __________law and is said to be joint and several. Multiple Choice tort antitrust tax criminal corporate

Answers

In the context of antitrust sanctions, liability for triple-damages suits is based on tort law and is said to be joint and several.

Practices like setting pricing, manipulating contract bids, and dividing up customers among companies that ought to be competing for them are all considered violations of the Sherman Antitrust Act. These infractions are crimes. As a result, they risk receiving severe penalties or lengthy prison terms.Market allocation, bid rigging, and price fixing are some of the antitrust offenses that are seen as "per se" unjustified trade constraints. Protect competition -Outlaws all contracts, combinations, and conspiracies that unreasonably restrain interstate and foreign trade.

What is an antitrust law ?

Antitrust law laws designed to encourage robust, fair competition in the market. -unlawful monopolies, pricing strategies, networks for distributing products, and mergers. -describes prohibited anticompetitive practices.

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what provision prohibits an insurer from paying a reimbursement to someone other than a policyowner? According to coulombs law, what happens to the potential energy of two oppositely charged particles as they get closer together?. Is ARPANET a network layering model? Which of the following accurately describes the word equation for cellular respiration? *A.) Glucose + oxygen --------> carbon dioxide + water + energy (ATP)B.) Carbon dioxide + water ---(light energy)---> glucose + oxygenC.) Glucose + water --------> oxygen + carbon dioxide = energy (ATP)D.) Carbon dioxide + energy ---(light energy)---> oxygen + water + glucose Consider the curve with parametrization given by: r(t) = (2cost, 2sint, 7t) Now reparametrize the same curve by arc length. If start at the point (2,0,0) and follow this curve for 6 units of length, where will you be? Find the curvature of this curve. Is foul-smelling urine a sign of cancer? what does the phrase the heat shimmered across the tarmac mean?? The nurse is teaching a client with coronary artery disease about nutrition. What information should the nurse be sure to emphasize?a. Eat three balanced meals a dayb. Avoid large and heavy mealsc. Add complex carbohydrates to each meald. Limit sodium to 7 grams per day what if there will be a world war 3 started ?what will be the reason to start world war 3? The table above shows the various units of output that can be produced with different combinations of capital and labor. Which of the following statements is correct according to the information in the table?O In the long run, there are constant returns to scale.O In the long run, there are increasing returns to scale.O In the short run, the marginal product of capital is constant. In the short run, the marginal product of labor is constant.O In the short run, the law of diminishing marginal returns does not hold. Approximate 53 to the nearest tenth. what two encapsulation protocols create a tunnel through which packets can travel to leave a routing domain in a software-defined network? If the average pay for white assembly-line workers is $7.15, but it is $6.25 for black assembly-line workers, this difference in the price of labor between the two groups is an example ofa. a split labor market.b. categorical exclusion.c. shifting standards.d. race-based job channeling. how were lutheran religious services different from those of catholics? The square of a proper fraction is _____ than the given fraction ???? TEXT ANSWER ONLY PLS HURRY 50 POINT FOR THE FIRST ANSWERAccording to OSullivan, why is the United States destined for this onward march Side AC corresponds to side .Angle BAC corresponds to angle Myths follow a plot structure. True True False False find the cost of carpeting the following rectangular rooms:a. Dimensions: 7.5m x 4.5m; Cost= $14.17/m^2b. Dimensions: 17 yd. x 12 yd; Cost= $25/yd^2 Find the equation of a parabola with a vertical axis and its vertex at the origin and passing through the point (-2, 3).