Net income or (Loss) = $43,128.
The provided information states that:
Elegant Decor Company
Forecasted annual income statement
Under the strategy to eliminate Department 200
Sales = $437,000
Cost of goods sold = $261,000
Gross profit = $176,000
Operating expenses
Direct expenses:
Advertising = $15,500
Store supplies utilized = $4,500
Depreciation of Store Equipment = $4,200
Total Direct Expense = $24,200
Allocated Expenses:
Sales Salaries = $64,000
($104,000-2×$24,200+($31,200÷2) = $40,000)
(104,000-$40,000)
Rental Expenses = $14,180
Bad debt expense = $9,400
Office salary = $15,600
($31,200 - ($31,200 ÷ 2))
Insurance expense = $1,724
($2,200 - $476)
Miscellaneous expense = $3,728
($4,000 - $272)
Total Allocated Expenses = $108,632
Total Expense = $132,872
($108,632 + $24,200)
Net income or (Loss) = $43,128
($176,000 - $132,872)
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
Asientos contables:
Fecha Particulares Debito Crédito
Ene. 1, 2019 Efectivo $100,000
Notas Pagaderas $100,000
Dic. 31, 2019 Gastos por Intereses 7,000
Notas Pagaderas 22,523
Efectivo 29,523
Dic. 31, 2020 Gastos por Intereses 5,423
Notas Pagaderas 24,100
Efectivo 29,523
Dic. 31, 2021 Gastos por Intereses 3,736
Notas Pagaderas 25,787
Efectivo 29,523
Dic. 31, 2022 Gastos por Intereses 1,931
Notas Pagaderas 27,592
Efectivo 29,523
Nota: Es importante recordar que los Gastos por Intereses se calculan tomando el Saldo de Notas Pagaderas y multiplicándolo por 7%.
¡Gracias!
Answer:
$21,370.1071
Explanation:
The calculation for the present value of this perpetuity is as follows:
= Present value five years later + present value at the time of purchase
where,
The present value after five years is
= ($1,000) ÷ (1.04)^5
=$821.9271
Additionally, the present value at the purchase time is
= $821.9271 ÷ 4%
=$20,548.18
Thus, the total present value of the perpetuity is
=$821.9271 + $20,548.18
= $21,370.1071
Although I can't create a graph in this dialog box, I will describe the long-run equilibrium for Transnet. In economics, long-run equilibrium is concerned with the timeframe during which resources are still obtainable, as well as the associated costs and production volumes.
