Provide journal entries to close the Income Summary account and the Dividends account. Omit explanations.

An adjusted trial balance for a merchandiser is given below.


Business

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StatPro Corporation is a manufacturer of a versatile statistical calculator. The following information is a summary of defective and returned units for the previous year. Total defective units 1,000 Number of units reworked 750 Number of customer units returned 150 Profit for a good unit $40 Profit for a defective unit $25 Cost to rework a defective unit $10 Cost of a returned unit $15 Total

prevention cost $10,000 Total appraisal cost $5,000 Refer to StatPro Corporation. The profit lost by selling defective units not reworked is a. $25,000. b. $15,000. c. $18,750. d. $3,750.

Business

Peterson Inc has the following information available regarding one of the projects it is considering: Initial investment $75,000 PV of cash inflows $100,000 Internal rate of return 15% The profitability index of this project is:

A) 1.33. B) 0.75. C) 0.15. D) 0.33.

Business

Which of the following is most likely to result in unfavorable public relations?

A. Congratulating someone for a special achievement B. Inviting someone to a highly-acclaimed art show and not letting them pay C. Thanking someone for his or her business D. Informing a customer that his or her claim is nonallowable

Business

Indorsers and drawers are the parties whose liability on negotiable instruments is ordinarily primary

Indicate whether the statement is true or false

Business