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21. On February 15, Jewel Company buys 7,600 shares of Marcelo Corp. common stoc

ID: 2484894 • Letter: 2

Question

21.

On February 15, Jewel Company buys 7,600 shares of Marcelo Corp. common stock at $28.59 per share plus a brokerage fee of $400. The stock is classified as available-for-sale securities. On March 15, Marcelo Corp. declares a dividend of $1.21 per share payable to stockholders of record on April 15. Jewel Company received the dividend on April 15 and ultimately sells half of the Marcelo Corp. stock on November 17 of the current year for $29.36 per share less a brokerage fee of $250. The journal entry to record the dividend on April 15 is:

Debit Cash $9,196; credit Interest Revenue $9,196.

Debit Cash $9,196; credit Dividend Revenue $9,196.

Debit Cash $8,402; credit Dividend Revenue $8,402.

Debit Cash $9,196; credit Gain on Sale of Investments $9,196.

Debit Cash $8,402; credit Interest Revenue $8,402.

Use the following information and the indirect method to calculate the net cash provided or used by operating activities:


$15,350.

$14,350.

$95,800.

$30,200.

$37,600.

In preparing a company's statement of cash flows for the most recent year, the following information is available:

  

   

$134,400 of net cash used.

$150,000 of net cash used.

$245,000 of net cash provided.

$284,000 of net cash used.

$150,000 of net cash provided.

In preparing a company's statement of cash flows for the year just ended, the following information is available:


Net cash flows from financing activities for the year were:

$147,000 of net cash used.

$26,000 of net cash used.

$347,000 of net cash used.

$51,000 of net cash used.

$340,000 of net cash used.

Car Company's sales in Year 1 were $390,000 and in Year 2 were $427,500. Using Year 1 as the base year, the trend percent for Year 2 is:

On February 15, Jewel Company buys 7,600 shares of Marcelo Corp. common stock at $28.59 per share plus a brokerage fee of $400. The stock is classified as available-for-sale securities. On March 15, Marcelo Corp. declares a dividend of $1.21 per share payable to stockholders of record on April 15. Jewel Company received the dividend on April 15 and ultimately sells half of the Marcelo Corp. stock on November 17 of the current year for $29.36 per share less a brokerage fee of $250. The journal entry to record the dividend on April 15 is:

Explanation / Answer

21.

On February 15, Jewel Company buys 7,600 shares of Marcelo Corp. common stock at $28.59 per share plus a brokerage fee of $400. The stock is classified as available-for-sale securities. On March 15, Marcelo Corp. declares a dividend of $1.21 per share payable to stockholders of record on April 15. Jewel Company received the dividend on April 15 and ultimately sells half of the Marcelo Corp. stock on November 17 of the current year for $29.36 per share less a brokerage fee of $250. The journal entry to record the dividend on April 15 is:

Debit Cash $9,196; credit Interest Revenue $9,196.

Debit Cash $9,196; credit Dividend Revenue $9,196.

Debit Cash $8,402; credit Dividend Revenue $8,402.

Debit Cash $9,196; credit Gain on Sale of Investments $9,196.

Debit Cash $8,402; credit Interest Revenue $8,402.

Use the following information and the indirect method to calculate the net cash provided or used by operating activities:

  Net income

$ 86,200

  Depreciation expense

12,900

  Gain on sale of land

-7,400

  Increase in merchandise inventory

-2,950

  Increase in accounts payable

7,050

$15,350.

$14,350.

$95,800.

$30,200.

$37,600.

In preparing a company's statement of cash flows for the most recent year, the following information is available:

    Loss on the sale of equipment

$ 15,600

  Purchase of equipment

161,000

  Proceeds from the sale of equipment

142,000

  Repayment of outstanding bonds

95,000

  Purchase of treasury stock

70,000

  Issuance of common stock

104,000

  Purchase of land

131,000

  Increase in accounts receivable during the year

51,000

  Decrease in accounts payable during the year

83,000

  Payment of cash dividends

43,000

   

Net cash flows from investing activities for the year were:

$134,400 of net cash used.

$150,000 of net cash used.

$245,000 of net cash provided.

$284,000 of net cash used.

$150,000 of net cash provided.

In preparing a company's statement of cash flows for the year just ended, the following information is available:

Loss on the sale of equipment

$14,000

Purchase of equipment

$225,000

Proceeds from the sale of equipment

$106,000

Repayment of outstanding bonds

$87,000

Purchase of treasury stock

$25,000

Issuance of common stock

$96,000

Purchase of land

$115,000

Increase in accounts receivable during the year

$33,000

Decrease in accounts payable during the year

$75,000

Payment of cash dividends

$35,000


Net cash flows from financing activities for the year were:

$147,000 of net cash used.

$26,000 of net cash used.

$347,000 of net cash used.

$51,000 of net cash used.

$340,000 of net cash used.

Car Company's sales in Year 1 were $390,000 and in Year 2 were $427,500. Using Year 1 as the base year, the trend percent for Year 2 is:

10%.

100%.

91%.

9%.

110%

On February 15, Jewel Company buys 7,600 shares of Marcelo Corp. common stock at $28.59 per share plus a brokerage fee of $400. The stock is classified as available-for-sale securities. On March 15, Marcelo Corp. declares a dividend of $1.21 per share payable to stockholders of record on April 15. Jewel Company received the dividend on April 15 and ultimately sells half of the Marcelo Corp. stock on November 17 of the current year for $29.36 per share less a brokerage fee of $250. The journal entry to record the dividend on April 15 is:

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