Bernard, Inc prepares a statement of cash flows using the visual inspection method. In 2016, Bernard had net income of $54,000. In addition, the following information is available: Gain on sale of land $16,000 Decrease in inventories 10,000 Amortization of patents 4,000 Increase in prepaid expenses 3,000 ? What net cash provided by operating activities should Bernard report in 2016?

A) $46,000
B) $72,000
C) $49,000
D) $50,000


C

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Rosiland, Inc. purchases 16,000 shares of its previously issued $2 par value common stock for $460 per share. Which of the following is the correct journal entry to record this transaction?

A) Debit Common Stock—$2 Par Value $7,360,000, and credit Cash $7,360,000. B) Debit Cash $7,328,000, and credit Paid-In Capital in Excess of Par—Common $7,328,000. C) Debit Cash $7,328,000, and credit Treasury Stock—Common $7,328,000. D) Debit Treasury Stock—Common $7,360,000, and credit Cash $7,360,000.

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A buyer of $7,000 in merchandise inventory failed to take advantage of the vendor's credit terms of 2/15, n/45, and instead paid the invoice in full at the end of 45 days. By not taking advantage of the cash discount, the buyer lost the discount of:

A. $1,050. B. $140. C. $100. D. $700. E. $70.

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At a plant where car doors were manufactured, all of the following would be classified as direct labor except:

a.Machinists. b.Assembly workers. c.Maintenance personnel. d.Painters.

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_________ is one of the four key behaviors that performing teams exhibit. A. Groupthink B. Individualism C. Contribution

Fill in the blank(s) with correct word

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