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The following information pertains to questions 8&9: Generent Inc.\'s benefit ob

ID: 2782450 • Letter: T

Question

The following information pertains to questions 8&9: Generent Inc.'s benefit obligation to their employee Jessica is based on the following formula: 2%* final year's salary" number of years of service. Jessica is expected to retire in 20 years and receive 20 payments at the end of each year after retirement (first payment is expected in 21 periods). After one year on the job, the obligation was calculated as $23,484.42. (below is the PV/FV tables for i-5%, n=20) FV PVOA FVOA PVAD FVAD PV 0.376892.65330 12.4622133,.066013.08532 34.7193 8) Assuming a discount rate of 5%, what is the Jessica's expected final year's salary? A) $250,000 B) $400,000 C) $5,000 D) Cannot be determined from the information provided. 9) Assuming no changes in the plan and a discount rate of 5%, what would be the interest cost on Jessica's obligation the following year? A) $12.500 B) $1,174 C) $470 D) $110,304. 10) On January 1, 201 8, Green Corporation purchased 100,000 shares, representing 20% of the outstanding voting common stock of Gold Company, for $300,000. The book value of the acquired shares was $275,000. The excess of cost over book value is attributable to an intangible asset on Gold's books that was undervalued and had a remaining useful life of five years. For the year ended December 31, 2018, Gold reported net income of $125,000 and paid cash dividends of $25,000. FV of the shares on December 31, 2018 was S3.2 per share. What is the carrying value of Green's investment in Gold at December 31, 2018? A) $295,000. B) S300,000. C) S315,000. D) $320,000.

Explanation / Answer

8. From the given information in the question , it is not possible to calculate the final years' salary. hence the correct option is (D)

9. Interest cost on PVDBO = 5%of 23484.42= $1174.22

Hence the correct option is (B)

10. Stake in Gold Company= 20%( minority active) , we sholud apply Equity method for finding out value at the end of 31 December,2018

Share in net Income= 20% of 125000= $ 25000, Share in dividend= 20% of 25000= $5000

Calculation of value at the end of 31 dec, 2018: $

Begining Value= 300000

Add: Share of profit 25000

Less: Share of dividend 5000

Ending value on 31/12/2018 320000 Hence the correct option is(D).