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NEW QUESTION: 1
The entity will pay dividends for the year of:
A. US $42,500
B. US $21.250
C. US $23,125
D. US $10,625
Answer: D
Explanation:
The entity has a dividend payout ratio of 25% of profit. Profit before taxes is US $85,000 [$500,000 sales - $250,000 CGS - $25,000 G&A expenses - $400,000 LT debt x 10% interest rate) - $600,000 fixed assets - 6 years)]. Hence, after-tax profit is US $42,500 [$85,000 x 1.0 - .5)], and the dividend payout is US $10,625 ($42,500 25%).
During the year ended December 31. an entity had US $500,000 in sales revenue and purchased US $150,000 of inventory. The cost of goods sold was US $250,000 for the year, and the entity incurred US $ 25.000 of general and administrative expenses. The January 1 opening balance sheet was as follows:

The cost of long-term debt financing is 10% per annum, payable in one installment on December 31 of each year. The entity has a 50% tax rate. The entity has a dividend payout ratio of 25%. The fixed assets were 1-year old at the start of the current year were originally estimated to have a 6-year useful life. and are being depreciated on the straightline basis.

NEW QUESTION: 2
A controller is connected connected to a cisco catalyst switch. The switch port configuration looks like this:
Interface GigabitEthernet 1/0/10 Switchport
Switchport trunk encapsulatiom dot1q Switchport truck allowed vlan 1,20,30,50 Switchport mode trunk native vlan20 Switchport mode trunk Which controller CLI command assigns its management interface to the native VLAN interface of the CISCO catalyst switch?
A. Config interface vlan management 0
B. Config interface vlan management 20
C. Config interface vlan management 1
D. Config interface vlan management 30
E. Config interface vlan management 50
Answer: A

NEW QUESTION: 3
The primary factor that reduces the need for companies to improve transportation sustainability is:
A. more efficient tractors.
B. reduced packaging dimensions.
C. decreased time to implement regulations.
D. lower fuel prices.
Answer: C