Clemente Co. owned all of the voting common stock of Snider Co. On January 2, 2017, Clemente sold equipment to Snider for $125,000. The equipment cost Clemente $140,000. At the time of the transfer, the balance in accumulated depreciation was $40,000. The equipment had a remaining useful life of five years and a $0 salvage value.  Both entities use the straight-line method of depreciation.At what amount should the equipment (net of depreciation) be included in the consolidated balance sheet dated December 31, 2018?

A. $110,000.
B. $  90,000.
C. $  60,000.
D. $105,000.
E. $100,000.


Answer: C

Business

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Fill in the blank(s) with the appropriate word(s).

Business

Nuzum Corporation has two divisions: Division M and Division N. Data from the most recent month appear below: Total CompanyDivision MDivision NSales$557,000$254,000 $303,000 Variable expenses 144,910 81,280  63,630 Contribution margin 412,090 172,720  239,370 Traceable fixed expenses 273,000 128,000  145,000 Segment margin 139,090 44,720  94,370 Common fixed expenses 94,690 43,180  51,510 Net operating income$44,400$1,540 $42,860 Management has allocated common fixed expenses to the Divisions based on their sales. The break-even in sales dollars for Division N is closest to: (Round your intermediate calculations to 2 decimal places.)

A. $183,544 B. $303,405 C. $496,987 D. $248,747

Business

A cost object in a process cost system is usually a:

a. Department. b. Job. c. Specific product. d. Employee.

Business

When describing an employee's performance, the comments should

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Business