Perfect Confectionery Co. expects to earn $3.20 per share during the current year, its expected dividend payout ratio (i.e., the proportion of earnings paid out as dividend) is 60%, its expected constant dividend growth rate is 5.0%, and its common stock currently sells for $30.00 per share. New stock can be sold to the public at the current price, but a flotation cost of 10% would be incurred. What would be the cost of equity from new common stock? 10.73% 11.29% 11.82% 12.11% 12.67%

Answers

Answer 1
Answer:

Answer:

Correct answer is 12.11%

Explanation:

expected dividend =$3.2*60%

=$1.92

Hence cost of equity from new common stock=(D1/Current price(1-Floatation cost)+Growth rate

=1.92/(30(1-0.1))+0.05

=(1.92/27)+0.05

which is equal to

=12.11%(Approx).

Answer 2
Answer:

Answer: 12.11%

Explanation:

GIVEN THE FOLLOWING ;

Earning per Share = $3.20

Expected dividend pay out ratio.(proportion of earning paid out as interest.)

Cost of stock per share = $30

Dividend growth rate = 5%= 0.05

Floatation cost = 10% = 0.1

Cost of equity=(dividend/(Current price(1-Floatation cost)) +Growth rate

Cost of Equity =[ (1. 92÷(30(1 - 0.1)) + 0.05

Cost of equity = [ (1.92 ÷ (30(0.9)) + 0.05

Cost of equity = (1.92 ÷ 27) + 0.05

Cost of equity = 0.07111111 + 0.05 = 0.121111

0.12111 × 100 = 12.11%


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Alpha Company sold goods to customers who used Under-the-Hill bank credit cards. Credit card sales on July 8, 2016 amounted to $12,000 and were subject to a 2.5% bank fee. Use this information to prepare the General Journal entry (without explanation) for July 8, 2016.

Answers

Answer:

Explanation:

The journal entry for July 8, 2016 is shown below:

Bank A/c Dr                       $11,700

Commission fee A/c $300 ($12,000 × 2.5%)

        To Sales A/c                    $12,000

Since the sales is recorded at $12,000 which includes commission fee of $300 ($12,000 × 2.5%) , the remaining balance i.e $11,700 ($12,000 - $300) would be debited to the bank account.

Your best friend wants to borrow $2000 from you today for an emergency purchase they need to make that requires a cash payment. They promise to pay you back $1000 in 1 year (i.e. 12 months) and then pay you $1100 in two years (i.e. in 24 months). You would have to remove the money from your stock investment account which is earning on average a return of 5% (i.e. the effective yearly interest rate you are getting on your money is 0.05). Required:
a. Is this a fair deal for you? Justify your answer with an engineering economics analysis and discussion of the situation by calculating the Net Present Value (NPV) for the scenario.
b. Draw a Cash Flow Diagram for this situation.

Answers

Answer:

a. It is not a fair deal for me.

The question is how much is $1,000 today when received in 12 months' time from now.  The present value of $1,000 at 5% effective interest rate is $952 ($1,000 * 0.952).  The other repayment of $1,100 in 2 years' time from now is worth $997.70 today at the 5% effective interest rate.  This implies that my friend is repaying me $1,949.70 in present value terms.

For friendship sake, I may lend her the money, but in economic analysis terms, the NPV value will yield a negative value of $50.30 ($2,000 - $1,949.70).  My friend is not actually paying me back the amount I would lend to her.  She is paying me less than I actually would lend to her.

b. Cash Flow Diagram:

                 Year 1             Year 2

                    F1                F2

                 $1,000          $1,100     (Inflows)

Fo⇵.................⇵.......................⇵...........................⇵n period

Year 0

$2,000   (outflows)

Explanation:

The cash flow diagram for this loan is the graphical representation of the timing of the cash flows with a clear marking of the repayments made by my best friend in two instalments and the $2,000 that I lent to her.  This cash flow diagram presents the flow of cash as arrows on a timeline scaled to the magnitude of the cash flow, where outflows are down arrows and inflows are up arrows.

The Net present value (NPV) of this loan shows the difference between the present value of repayments by my best friend and the present value of $2,000 that I lent to her over a period of 2 years. To obtain this difference, the present values of cash inflows  of $1,000 in a year's time and $1,100 in two years' time are determined using the discount factor table based on the given interest rate of 5%.

On July 1, Alvarez, Inc. purchased merchandise for $10,800 with terms of 2/10, n/30. On July 5, the firm returned $1,500 of the merchandise to the seller. Payment of the account occurred on July 8. Alvarez uses the perpetual inventory system. Required a. Prepare the journal entries for July 1, July 5, and July 8.

Answers

Answer:

Explanation:

The journal entries are shown below:

On July 1

Merchandise Inventory A/c $10,800

              To Accounts payable A/c $10,800

(Being goods purchased on credit)

On July 5

Accounts payable A/c Dr $1,500

    To Merchandise Inventory A/c $1,500

(Being goods returned)

On July 8

Accounts payable A/c Dr $9,300       ($10,800  - $1,500)

     To Cash A/c   $9,114                   

     To Merchandise Inventory A/c $186 ($10,800  - $1,500)× 2%

(Being due amount is paid and the remaining balance is credited to the cash account)

¿Cómo afectará una reducción de la jornada de trabajo en el sueldo del trabajador?

Answers

Answer:

En términos generales, reducir la jornada laboral del trabajador reduce su sueldo o remuneración, ya que las empresas pagan a los trabajadores un salario acorde no sólo a su nivel de productividad, sino que también a la cantidad de tiempo que laboran.

Aunque es posible que en ciertas formas contractuales dicha reducción horaria no repercuta en el sueldo, o también puede suceder que el trabajador realmente sea más productivo trabajando menos, lo cual hasta podría hacer que su salario aumente, dependiendo del contexto.

For each of the following scenarios, classify the type of spending (C,I,G,Xn), describe its impact on gross domestic product (increase, decrease, not impacted), and explain. A. A new airplane purchased by United Parcel Service.
B. The tuition you pay during your first year of college.
C. The social security check your grandmother receives.
D. A new purchase of 50,000 shares of Time/Warner stock.
E. A new pair of tennis shoes made in China and purchased by an American shoe store.

Answers

Answer:

A. A new airplane purchased by United Parcel Service.

  • Investment (in fixed assets), GDP grows

B. The tuition you pay during your first year of college.

  • Consumption (of services), GDP grows

C. The social security check your grandmother receives.

  • Not included in GDP, social security checks are considered transfer payments.

D. A new purchase of 50,000 shares of Time/Warner stock.

  • Not included in GDP, only IPOs are included in GDP

E. A new pair of tennis shoes made in China and purchased by an American shoe store.

  • Import, GDP decreases since net exports decrease

Explanation:

Westfall Watches has two product​ lines: Luxury watches and Sporty watches. Income statement data for the most recent year​ follow: Total Luxury Sporty Sales revenue $ 490 comma 000 $ 360 comma 000 ​$130,000 Variable expenses 355 comma 000 235 comma 000 ​120,000 Contribution margin 135 comma 000 125 comma 000 ​10,000 Fixed expenses 78 comma 000 39 comma 000 39 comma 000 Operating income​ (loss) $ 57 comma 000 $ 86 comma 000 ​$(29 comma 000​) If $ 23 comma 000 of fixed costs will be eliminated by discontinuing the Sporty​ line, how will operating income be​ affected?

Answers

Answer:

The operating income will increase by $13,000.

Explanation:

Giving the following information:

Sales revenue

Total= $490,000

Luxury= $360,000

Sporty= ​$130,000

Variable expenses:

Total= $355,000

Luxury= $235,000

Sporty= $​120,000

Contribution margin

Total= $135,000

Luxury= $125,000

Sporty= $​10,000

Fixed expenses:

Total= $78,000

Luxury= $39,000

Sporty= $39,000

Operating income​ (loss):

Total= $57,000

Luxury= $86,000

Sporty= ​$(29,000​)

New Income Statement:

Sales= 360,000

Variable costs= 235,000 (-)

Contribution margin= 125,000

Fixed costs= 39,000 + 16,000= 55,000

Operating income= 70,000

The operating income will increase by $13,000.

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