How is the bargain element for a stock option calculated?

A. The difference between the market price on the sale date and the strike price.
B. The difference between the strike price and the market price on the date of grant.
C. The difference between the market price on the exercise date and the strike price.
D. The difference between the market price on the exercise date and the market price on the date of grant.


Answer: C

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Van Beeber Corporation's comparative balance sheet and income statement for last year appear below:Comparative Balance Sheet???Ending BalanceBeginning BalanceCash and cash equivalents$58,000$34,000Accounts receivable48,00036,000Inventory56,00067,000Prepaid expenses24,00016,000Long-term investments280,000220,000Property, plant, and equipment580,000580,000Less accumulated depreciation  270,000  235,000Total assets  776,000  718,000???Accounts payable$32,000$53,000Accrued liabilities38,00021,000Income taxes payable61,00031,000Bonds payable90,00060,000Common stock80,00060,000Retained earnings  475,000  433,000Total liabilities and stockholders' equity  776,000  718,000Income Statement?Sales$700,000Cost of goods sold   360,000Gross

margin 340,000Selling and administrative expense  210,000Net operating income130,000Income taxes  39,000Net income  $91,000The company declared and paid $49,000 in cash dividends during the year. It did not sell or retire any property, plant, and equipment during the year. The company uses the direct method to determine the net cash provided by (used in) operating activities.On the statement of cash flows, the income tax expense adjusted to a cash basis would be: A. $25,000 B. $69,000 C. $9,000 D. $39,000

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If you are trying to adequately diversify your portfolio, you would want to avoid investing in stocks that were

A) highly negatively correlated. B) not at all correlated. C) highly positively correlated. D) in different regions of the world.

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The absorption costing approach uses the contribution margin income statement format.

Answer the following statement true (T) or false (F)

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Illinois Tool Company's (ITC) degree of total leverage (DTL) is 3.00 at a sales volume of $9 million. Determine ITC's percentage change in earnings per share (EPS) if forecasted sales increase by 20 percent to $10,800,000

A) 60% B) 50% C) 32% D) None of the above

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