Pronghorn Corp has 8,300 shares of common stock outstanding. It declares a $3 per share cash dividend on November 1 to stockholders of record on December 1. The dividend is paid on December 31. Prepare the entries on the appropriate dates to record the declaration and payment of the cash dividend.

Answers

Answer 1
Answer:

Answer:

dividends  24,900

   dividen payable    24,900

to record declaration of dividends

dividend payable   24,900

   cash                                  24,900

to recored payment of dividends

Explanation:

amount of dividends:

8,300 shares x $3 per share = 24,900

dividends  24,900

   dividend payable    24,900

to record declaration of dividends

we post the dividends declared and we post the payable

dividend payable   24,900

   cash                                  24,900

to recored payment of dividends

we decrease the cash account and write-off the dividend payable


Related Questions

Wight Corporation has provided its contribution format income statement for June. The company produces and sells a single product. Sales (4,500 units) $ 180,000 Variable expenses 81,000 Contribution margin 99,000 Fixed expenses 45,000 Net operating income $ 54,000 If the company sells 4,600 units, its total contribution margin should be closest to: (Do not round intermediate calculations.)
Interest Payable. At its December 31 year-end, the company holds a mortgage payable that has incurred $1,125 in annual interest that is neither recorded nor paid. The company intends to pay the interest on January 7 of the next year.
The Silver Corporation uses a predetermined overhead rate to apply manufacturing overhead to jobs. The predetermined overhead rate is based on labor cost in Department A and on machine-hours in Department B. At the beginning of the year, the Corporation made the following estimates: Department A Department B Direct labor cost $ 60,000 $ 40,000 Manufacturing overhead $ 90,000 $ 45,000 Direct labor-hours 6,000 9,000 Machine-hours 2,000 15,000 What predetermined overhead rates would be used in Department A and Department B, respectively?
Dimitrov Corporation, a company that produces and sells a single product, has provided its contribution format income statement for July.Sales (6,800 units) $401,200Variable expenses 265,200Contribution margin 136,000Fixed expenses 103,500Net operating income $32,500If the company sells 6,700 units, its net operating income should be closest to:a. $31,979b. $32,500c. $28,000d. $30,500
A department adds all raw materials to a process at the beginning of the process and incurs conversion costs uniformly throughout the process. For the month of January, there were no units in the beginning work in process inventory; 91300 units were started into production in January; and there were 20900 units that were 40% complete in the ending work in process inventory at the end of January. What were the equivalent units of production for conversion costs for the month of January?

It costs Waterway Company $26 per unit ($18 variable and $8 fixed) to produce its product, which normally sells for $38 per unit. A foreign wholesaler offers to purchase 5400 units at $21 each.

Waterway would incur special shipping costs of $2 per unit if the order were accepted.

Waterway has sufficient unused capacity to produce the 5400 units.

If the special order is accepted, what will be the effect on net income?

Answers

Answer:

Effect in income= $5,400

Explanation:

Giving the following information:

It costs Waterway Company $26 per unit ($18 variable and $8 fixed) to produce its product.

A foreign wholesaler offers to purchase 5400 units at $21 each.

Waterway would incur special shipping costs of $2 per unit if the order were accepted.

Waterway has sufficient unused capacity to produce the 5400 units.

Because it is a special offer and there is unused capacity, we will not have into account the fixed costs.

Unitary cost= $18 + $2= $20

Effect in income= 5,400*(21 - 20)= $5,400

Core competencies and competitive capabilities _______. (A) usually are lodged in the narrow skills and specialized work efforts of a single department, as opposed to the combined expertise and capabilities of specialists scattered across several departments.
(B) most usually stem from collaborative efforts with strategic allies.
(C) are usually bundles of skills and know-how that most often grow out of the combined efforts of cross-functional work groups and departments performing complementary activities at different locations in a firm's value chain.
(D) tend to result in competitive advantage when they involve highly specific technologies and are grounded in a company's own deep technical expertise.
(E) typically are built rapidly, usually in conjunction with important product innovations.

Answers

Answer: C) are usually bundles of skills and know-how that most often grow out of the combined efforts of cross-functional work groups and departments performing complementary activities at different locations in a firm's value chain.

Explanation: Core competencies and competitive capabilities are best defined as a collection of skills and know-how that most often grow out of the combined efforts of cross-functional work groups and departments performing complementary activities at different locations in a firm's value chain. Core competencies are the various arrays of resources and capabilities that the strategic advantages of a business is composed of. Businesses have to define, grow, and exploit its core competencies across work groups and departments in order to succeed against competition. In this they build up capabilities that leads to a better performance in relation to their competitors driving profits and gaining more market share.

Answer:

The correct answer is letter "C": are usually bundles of skills and know-how that most often grow out of the combined efforts of cross-functional work groups and departments performing complementary activities at different locations in a firm's value chain.

Explanation:

Core competencies represent all the abilities employees of a company can contribute to improving efficiency and effectiveness. Competitive capabilities are those that allow a company to outstand its competitors' performance. Within a value chain, both core competencies and competitive capabilities must be effectively allocated to increase the firm's comparative advantage.

Cost of Goods Manufactured Slapshot Company makes ice hockey sticks. During the month of June, the company purchased $132,000 of materials. Also during the month of June, Slapshot Company incurred direct labor cost of $113,000 and manufacturing overhead of $187,000. Inventory information is as follows: June 1 June 30 Materials $48,000 $45,000 Work in process 65,000 63,000 Required: 1. Calculate the cost of goods manufactured for the month of June. $ 2. Calculate the cost of one hockey stick assuming that 1,900 sticks were completed during June. $ per hockey stick

Answers

Answer:

1. Cost of goods manufactured =437,000.00

2. cost per hockey stick= $230

Explanation:

Total product cost: The sum of direct material cost, direct labour cost and overhead.

Direct material cost is the costs of all specific materials required to product a product. For example, cost of the flour, sugar used to produce cakes. Where there exist inventory of materials at the beginning and end of a period, the cost of material used is calculated as follows:

Cost of material used is calculated as = Opening stock + Purchases - closing stock

Direct labour cost : the cost of the man hours used directly for the purpose of production. The cost of hours paid to the tailors for making garments in a clothing factory . It is arrived as the active hours used for production × wage rate per hour.

Overhead : Sum of the indirect costs. These include expenditutures on materials , labour and expenses incurred not specifically for a particular product. Example are cost of toiletries used in a bakery, salaries of the security guard , rent of the bakery, e.t.c.

Opening working in progress represents accumulated production cost incurred on goods for which production commenced in a prior period but was not concluded. These items will need to be continued in the following period, hence further production costs would be incurred.

Closing working in progress this represents the cost production work for which work is yet to be completed as the end of the current period.

Working in Progress is adjusted on the production cost in the current period as follows to determine the production cost of the completed units as thus:

Cost of the goods manufactured =

opening WIP + production cost incurred in the period - closing W.I.P.

So we are not set to apply these explanation

Direct materials (132000+48,000-45,000)     135,000.00

Direct labour                                                  113,000.00

Manufacturing Overhead                            187,000.00

Add opening  W.I.P                                      65,000.00

less closing W.I.P                                             (63,000.00)

Cost of goods manufactured                                 437,000.00

Cost of one hockey stick =  cost of good manufactured / Hocky sticks produced

          =$ 437,000/1900 sticks

Cost per hockey stick=  $230

Final answer:

The cost of goods manufactured for Slapshot Company in June is $429,000. The cost of one hockey stick, given that 1,900 hockey sticks were produced in June, is approximately $225.79.

Explanation:

To determine the cost of goods manufactured, we need to add purchases, direct labor costs, and manufacturing overheads then subtract the change in materials inventory. Here, the purchases are $132,000, direct labor cost of $113,000, and manufacturing overhead is $187,000. The materials inventory decreased by $3,000 ($48,000 - $45,000). So, the total cost of goods manufactured is $429,000 ($132,000+$113,000+$187,000-$3,000).

To find the cost of one hockey stick, we just need to divide the cost of goods manufactured by the number of items produced. Therefore, if 1,900 hockey sticks were completed during June, each hockey stick costs $225.79 ($429,000 / 1,900).

Learn more about Cost Accounting here:

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"Personal selling:" A. involves direct spoken communication between sellers and potential customers. B. costs less than advertising for reaching a large, widespread market. C. tries to communicate with many customers at the same time. D. refers to "promoting" at trade shows, demonstrations, and contests. E. All of these alternatives for "personal selling" are correct.

Answers

Answer:

A. involves direct spoken communication between sellers and potential customers.

Explanation:

The personal selling is the marketing strategy to sell the products of the company by face to face mode to the customers. In this, the sales person should have convenience skills, knowledge of product, attitude, appearance. Moreover they also provide to trial the product so that they can build the trust of the customer

Hence, the correct option is A.

Your parents are giving you $205 a month for 4 years while you are in college. At an interest rate of .48 percent per month, what are these payments worth to you when you first start college

Answers

Answer:

$8,770.00

Explanation:

In this question we use the present value formula i.e shown in the attachment below:

Data provided in the question

Future value = $0

Rate of interest = 0.48%

NPER = 4 years × 12 months = 48 months

PMT = $205

The formula is shown below:

= -PV(Rate;NPER;PMT;FV;type)

So, after solving this, the answer would be $8,770.00

Amie was recently hired at Kreigmeister Industries as a repairperson. She was informed that if she chose not to join the union representing her fellow repair workers, she would still have to pay a fee to the union. Apparently, Kreigmeister operates under a(n):A. illegal arrangement, since nonmembers can never legally be required to pay fees to unions.B. closed shop agreement.C. union shop agreement.D. agency shop agreement.

Answers

Answer:

The correct answer is letter "D": agency shop agreement.

Explanation:

Agency shop agreement is a union arrangement that allows employers to hire union and non-union workers without affecting the company's organization. In some cases, workers must join the union to keep the job, while in others, they could decide not to join the union but they must pay a fee to cover the expenses of collective bargaining.

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