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!
Joan's choice can be characterized as a "heuristic decision."
Answer:
B) conversion of debentures.
Explanation:
Debentures are a form of bond, specifically unsecured bonds. In some instances, certain debentures can be converted into shares, causing immediate dilution of earnings per share. Diluted earnings per share reflects what earnings per share would look like if all convertible stock options, bonds, etc., were transformed into common stocks.
A) For the first half of the year, the monthly demand averages to 560 / 6 = 93.33
Order size for the first six months can be calculated using: Sqrt(2 x A x O / C)
Where:
O is the cost of placing an order
C is the carrying cost per order
= Sqrt(2 x 93.33 x 55 / 2) = 71.65, rounded to 72
For the second half of the year, the monthly demand is 900 / 6 = 150
Order size for the second six months:
= Sqrt(2 x A x O / C)
= Sqrt(2 x 150 x 55 / 2)
= 90.83 or 91
B) For the first six months: Total monthly cost = (Q/2) x H + (d/Q) x S= (72 / 2) x 2 + (93.33 / 72) x 5 = $143.30 With a $10 discount, S = $ 55 - $10 = $ 45
Monthly TC at Q = 50 = (50/2) x 2 + (93.33 / 50)x 45 = $134.0 Monthly TC at Q = 100 = (100/2) x 2 + (93.33 / 100) x 45 = $142.00
Monthly TC at Q = 150 = (150/2) x 2 + (93.33 / 150) x 45 = $178.00
C)
Indeed, the manager should take advantage of this proposal and order Q = 50 units for the first six months. For the second six months, d = monthly demand = 900 / 6
= 150,
H = $2.00 for each unit monthly, S = $55, & EOQ = 91.
Calculating Monthly TC (Q = 91):
= (91/2) x 2 + (150/91) x 55
= $181.66
Monthly TC (Q = 50):= (50/2)x2 + (150/50)x 45= $185 Monthly TC (Q = 100) = (100/2) x 2 + (150/100) x 45= $167.50
Monthly TC (Q = 150)= (150/2) x 2 + (150/150) x 45= $195
The marginal cost of the drink is calculated as follows: the burger is priced at $3.00, the fries are at $1.50, and the drink at $2.00, while a combo meal inclusive of all items costs $4.99. Thus, to find the marginal expense of the drink, we take the cost of the value meal and subtract the burger and fries' costs: $4.99 - $3 - $1.50 amounts to $0.49.
