During 2016, Penny Co had net income of $200,000 including after-tax interest expense of $30,000 on convertible bonds. The $300,000 face value of convertible bonds can be converted into common stock at the rate of 300 shares per $1,000 bond. Prior to the conversion, there were 400,000 shares of common stock outstanding. What is the amount of fully diluted earnings per share?

A) $0.500
B) $0.469
C) $0.408
D) not determinable because the bonds are not dilutive


B

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Henry Jones contributed equipment, inventory, and $44,000 cash to the partnership. The equipment had a book value of $35,000 and market value of $28,000 . The inventory had a book value of $25,000, but only had a market value of $12,000 due to obsolescence. The partnership also assumed a $15,000 note payable owed by Henry that was originally used to purchase the equipment. What amount should be

recorded to Henry's capital account? a. $104,000 b. $89,000 c. $69,000 d. $84,000

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Anyone can file a complaint to the FTC concerning what he or she deems to be a deceptive or misleading advertising or marketing practice

Indicate whether the statement is true or false

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Balancing service with the courage to challenge can be difficult sometimes. Skills that can help with this balance are ______.

a. conformity and delegation b. independent and critical thinking c. critical thinking and engagement d. emotional intelligence and political savvy

Business

______ are often referred to as working drawings.

A. Assembly charts B. Assembly drawings C. Job floor drawings D. Process maps

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