The December 31, 2021, unadjusted trial balance for Demon Deacons Corporation is presented below.

Solution

1.Hotel’s cost structure          Indications in percentage(%)

Revenue                                     $ 2,000,000                          (100)

Less: Variable expenses            $ 1,300,000                            65

                                                    --------------------

Contribution margin                       $700,000                            

Less: Fixed expenses                   $560,000                            28

                                                    ---------------------

Net income                                       $140,000                            7

2.Revenue declines by 30 percent

Revenue                                     $ 1,400,000                    

Less: Variable expenses               $910,000                                                                                    

                                                   ---------------------

Contribution margin                       $490,000                  

Less: Fixed expenses                   $392,000                          

                                                    ---------------------

Net income                                       $98,000          

3.Operating leverage factor when revenue is $2,000,000    

       Operating leverage =    Contribution/ Net income

                                             

4.Operating leverage factor when increase in revenue by 25 percent  

increase in revenue by 25 percent=

increase in contribution by 25 percent=

increase in net income by 25 percent  =                                                  

       Operating leverage =    Contribution/ Net income

                                         

Answer:

The appropriate answer is "the company has not allocated enough funds for training".

Situational constraints refer to factors that negatively influence behavior and performance by imposing restrictions on personal qualities and motivation. For instance, lack of resources such as equipment or money. In this case, both employees and supervisors are keen to learn about new technology, but the main constraint preventing the achievement of this goal is the company's insufficient budget for training.

In my opinion, the answer is <span>Real estate financing, which generally spans a long period, typically ranging from 10 to 30 years. A down payment of approximately 20% is common, and this often requires a significant loan amount. Thank you for your question. I trust this response is helpful. </span>

Answer:

Net investing cash flow = $5,300,000 outflow

Explanation:

Acquisition of stock in another firm = $2,200,000 (outflow)

+ Short-term investment acquisition = $500,000 (outflow)

- Proceeds from equipment sale = $800,000 (inflow)

+ Equipment acquisition = $3,400,000 (outflow)

Net cash flow from Investing activities = $5,300,000 (outflow)

The net investing cash flow amounts to $5,300,000 outflow

Net cash flow is calculated by adding money earned from asset sales, stocks, bonds, or loan repayments, and then deducting money spent on assets, loans, or investments. The result is what you see reported in the cash flow statement as Net Cash Flow.