The intangible assets section of Concord Corporation's balance sheet a.docx

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Concord Corporation had intangible assets including a patent acquired in 2022 with a 10 year useful life and a copyright from 2016 with a 10 year useful life. During 2023, the company defended its patent successfully incurring $36,000 in legal costs, spent $257,500 on R&D developing a new patent with a useful life equal to its legal life of costs of $40,000, paid $54,500 to a quarterback for commercials airing in September and October, and acquired a new copyright for $237,000 with a 50 year useful life and legal life.

The intangible assets section of Concord Corporation's balance sheet at December 31, 2022, is
presented here. The patent was acquired in January 2022 and has a useful life of 10 years. The
copyright was acquired in January 2016 and also has a useful life of 10 years. The following cash
transactions may have affected intangible assets during 2023. Jan. 2 Paid $36 , 000 legal costs to
successfully defend the patent against infringement by another company. Jan- June Developed a
new product, incurring $257 , 500 in research and development costs. A patent was granted for
the product on July 1 , and its useful life is equal to its legal life. Legal and other costs for the
patent were $40 , 000 . Sept. 1 Paid $54 , 500 to a quarterback to appear in commercials
advertising the company's products. The commercials will air in September and October. Oct. 1
Acquired a copyright for $237 , 000 . The copyright has a useful life and legal life of 50 years.
Prepare journal entries to record the transactions. (Record entries in the order displayed in the
problem statement. Credit account titles are automatically indented when amount is entered. Do
not indent manually. If no entry is required, select "No Entry" for the account titles and enter 0
for the amounts.)

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1 —Balance sheet computations. (Balance Sheet) Presented below is the trial balance of Hightower Corporation at December 31, 2017. Debit Credit Cash 295,000 Sales Revenue $12,150 Debt Investments (trading) (at cost, $218,000) 230,000 Cost of Goods Sold 7,200 Debt Investments (long-term) 448,000 Equity Investments (long-term) 416,000 Notes Payable (short-term) 135,000 Accounts Payable 682,000 Selling Expenses 3,000,000 Investment Revenue 95,000 Land 390,000 Buildings 1,560,000 Dividends Payable 204,000 Accrued Liabilities 144,000 Accounts Receivable 652,000 Accumulated Depreciation–Buildings 228,000 Allowance for Doubtful Accounts 38,000 Administrative Expenses 1,350,000 Interest Expense 317,000 Inventory 895,000 Gain 120,000 Notes Payable (long-term) 1,350,000 Equipment 900,000 Bonds Payable 1,500,000 Accumulated Depreciation–Equipment 90,000 Franchises 240,000 Common Stock ($5 par) 1,500,000 Treasury Stock 287,000 Patents 293,000 Retained Earnings 117,000 Paid-in Capital in Excess of Par 120,000 Totals $18,473,000 $18,473,000 Instructions Compute each of the following: 1. Total current assets 2. Total property, plant, and equipment 3. Total assets 4. Total liabilities 5. Total stockholders’ equity 2 —Statement of cash flows. A comparative balance sheet for Talkington Corporation is presented below. December 31 Assets 2017 2016 Cash Accounts receivable $ 68,100 $ 21,600 Inventory 82,800 33,000 Land 170,200 83,800 Equipment 71,400 74,000 Accumulated depreciation–equipment 280,500 212,400 Total (74,000) (42,000) $597,000 $545,000 Liabilities and Stockholders’ Equity Accounts payable $ 34,000 $ 47,000 Bonds payable 150,000 200,000 Common stock ($1 par) 164,000 164,000 Retained earnings 249,000 134,000 Total $597,000 $545,000 Additional information: 1. Net income for 2017 was $155,000; there were no gains or losses. 2. Cash dividends of $400,000 were declared and paid. 3. Bonds payable of $50,000 were retired. Instructions: Compute each of the following: 1. Net cash provided by operating activities 2. Net cash provided (used) by investing activities 3. Net cash provided (used) by financing activities 3 —Statement of cash flows ratios. Financial statements for Hilton Company are presented below: Hilton Company Balance Sheet December 31, 2017 Assets Liabilities & Stockholders’ Equity Cash $ 40,000 Accounts payable $ 20,000 Accounts receivable 35,000 Bonds payable 50,000 Buildings and equipment 150,000 Common stock 65,000 Accumulated depreciation— Retained earnings 60,000 buildings and equipment (50,000) $195,000 Patents 20,000 $195,000 Hilton Company Statement of Cash Flows For the Year Ended December 31, 2017 Cash flows from operating activities Net income $50,000 Adjustments to reconcile net income to net cash provided by operating activities: Increase in accounts receivable $(16,000) Increase.

1—Balance sheet computations.(Balance Sheet) Presented b.docx

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Hammond Manufacturing Inc. was legally incorporated on January 2, 2020. its articles of incorporation granted it the right to issue an unlimited number of common shares and 100,000 shares of $13.6 non-cumulative preferred shares. The following transactions are among those that occurred during the first three years of operations: Jan. 12 Issued 40,100 comon shares at $4.0 each. 20 Issued 3,660 connon shares to promoters who provided legal services that helped to establish the company. These services had a fair value of $28,600. 31 Issued 72,690 common shares in exchange for land, building, and equipnent, which have fair market values of $352,000,$472,600, and $40,000, respectively. Mar. 4 Purchased equipnent at a cost of $3, abe cash. This was thought to be a special bargain price. It was felt that at least $10,600 would normally have had to be paid to acquire this equipment. Dec. 31 During 282e, the company incurred a loss of $88,0e0. The Income Summary account was closed. 2921 Jan. 4 Issued 3,660 preferred shares at $64 per share. Dec. 31 The Income summary account was closed. Profit for 2621 was $268,000. 2022 Dec. 4 The conpany declared a cash dividend of 50.82 per share on the comon shares payable on December 18 and also declared the required dividend on the preferred shares. 18 Paid the dividends declared on Decenber 4 . 31 Profit for the year ended December 31,2022 , was $160,400. The Income Sumary. account was closed. Required: 1. Journalize the transactions for the years 2020,2021 , and 2022 . The company does not use a cash dividends account. 2. Prepare the statement of changes in equity for the year ended December 31,2022 . (Amounts to be deducted should be indicated by a minus sign.) 3. Prepare the equity section on the December 31,2022 , balance sheet. Anolysis Component: Determine the net assets of Hammond Manufacturing inc. for 2020. 2021, and 2022, is the trend favourabie or unfavourable?.

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The records of Hetrick Company and Frear Corporation show the following information. Prepare journal entries, if required, to adjust the books of Hetrick Company or Frear Corporation, as noted. The fiscal year for both companies ends December 31. (A) On December 1, 2017, Hetrick Company received a rent payment for office space leased to Frear Corporation. Because Frear has a very poor credit rating, Hetrick required an advance payment of rent for eighteen months. The payment of $225,000 cash was for the following eighteen months and was credited to deferred rent revenue when it was received. Record the original entry Hetrick made when payment was received on December 1, 2017. Date Account Names Debits Credits 01-Dec-17 Calculations: (B) Refer to (A) above. Record the entry Hetrick should have made, if any, to adjust the books before the close of the year ended December 31, 2017, to record rent revenue earned in December. Date Account Names Debits Credits 31-Dec-17 Calculations: (C) Refer to (A) above. If, on December 1, 2017, when Hetrick Company received the rent payment of $225,000 for office space leased to Frear Corporation, the accountant for Hetrick credited rent revenue instead of deferred rent revenue, what entry should Hetrick have made, if any, before the close of the year ended December 31, 2017 to record rent revenue earned in December? Note: You may want to consider preparing multiple entries to complete this adjustment. Date Account Names Debits Credits 31-Dec-17 Calculations: (D) Refer to (A) above. On December 1, 2017, when Frear Corporation made the payment to Hetrick Company in advance for eighteen months of rent, totaling $225,000, Frear’s accountant debited Prepaid Rent Expense for the entire amount. Record the original entry made by Frear. Date Account Names Debits Credits 01-Dec-17 Calculations: (E) Refer to (D) above. Record the entry Frear should have made, if any, to adjust the books before the close of the year ended December 31, 2017, to record rent expense incurred in December. Date Account Names Debits Credits 31-Dec-17 Calculations: (F) Refer to (D) above. If, on December 1, 2017, when Frear Corporation made the advance rent payment of $225,000, the accountant for Frear debited rent expense instead of prepaid rent expense, what entry should Frear have made, if any, before the close of the year ended December 31, 2017 to record expense incurred in December? Note: You may want to prepare multiple entries for this adjustment. Date Account Names Debits Credits 31-Dec-17 Calculations: (G) Short essay question: What observations do you have about the preceding problems (A) through (F), ...

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1 —Balance sheet computations. (Balance Sheet) Presented below is the trial balance of Hightower Corporation at December 31, 2017. Debit Credit Cash 295,000 Sales Revenue $12,150 Debt Investments (trading) (at cost, $218,000) 230,000 Cost of Goods Sold 7,200 Debt Investments (long-term) 448,000 Equity Investments (long-term) 416,000 Notes Payable (short-term) 135,000 Accounts Payable 682,000 Selling Expenses 3,000,000 Investment Revenue 95,000 Land 390,000 Buildings 1,560,000 Dividends Payable 204,000 Accrued Liabilities 144,000 Accounts Receivable 652,000 Accumulated Depreciation–Buildings 228,000 Allowance for Doubtful Accounts 38,000 Administrative Expenses 1,350,000 Interest Expense 317,000 Inventory 895,000 Gain 120,000 Notes Payable (long-term) 1,350,000 Equipment 900,000 Bonds Payable 1,500,000 Accumulated Depreciation–Equipment 90,000 Franchises 240,000 Common Stock ($5 par) 1,500,000 Treasury Stock 287,000 Patents 293,000 Retained Earnings 117,000 Paid-in Capital in Excess of Par 120,000 Totals $18,473,000 $18,473,000 Instructions Compute each of the following: 1. Total current assets 2. Total property, plant, and equipment 3. Total assets 4. Total liabilities 5. Total stockholders’ equity 2 —Statement of cash flows. A comparative balance sheet for Talkington Corporation is presented below. December 31 Assets 2017 2016 Cash Accounts receivable $ 68,100 $ 21,600 Inventory 82,800 33,000 Land 170,200 83,800 Equipment 71,400 74,000 Accumulated depreciation–equipment 280,500 212,400 Total (74,000) (42,000) $597,000 $545,000 Liabilities and Stockholders’ Equity Accounts payable $ 34,000 $ 47,000 Bonds payable 150,000 200,000 Common stock ($1 par) 164,000 164,000 Retained earnings 249,000 134,000 Total $597,000 $545,000 Additional information: 1. Net income for 2017 was $155,000; there were no gains or losses. 2. Cash dividends of $400,000 were declared and paid. 3. Bonds payable of $50,000 were retired. Instructions: Compute each of the following: 1. Net cash provided by operating activities 2. Net cash provided (used) by investing activities 3. Net cash provided (used) by financing activities 3 —Statement of cash flows ratios. Financial statements for Hilton Company are presented below: Hilton Company Balance Sheet December 31, 2017 Assets Liabilities & Stockholders’ Equity Cash $ 40,000 Accounts payable $ 20,000 Accounts receivable 35,000 Bonds payable 50,000 Buildings and equipment 150,000 Common stock 65,000 Accumulated depreciation— Retained earnings 60,000 buildings and equipment (50,000) $195,000 Patents 20,000 $195,000 Hilton Company Statement of Cash Flows For the Year Ended December 31, 2017 Cash flows from operating activities Net income $50,000 Adjustments to reconcile net income to net cash provided by operating activities: Increase in accounts receivable $(16,000) Increase in account.

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Klinik_ Apotek Onlin 085657271886 Solusi Menggugurkan Masalah Kehamilan Anda Jual Obat Aborsi Asli KLINIK ABORSI TERPEECAYA _ Jual Obat Aborsi Cytotec Misoprostol Asli 100% Ampuh Hanya 3 Jam Langsung Gugur || OBAT PENGGUGUR KANDUNGAN AMPUH MANJUR OBAT ABORSI OLINE" APOTIK Jual Obat Cytotec, Gastrul, Gynecoside Asli Ampuh. JUAL ” Obat Aborsi Tuntas | Obat Aborsi Manjur | Obat Aborsi Ampuh | Obat Penggugur Janin | Obat Pencegah Kehamilan | Obat Pelancar Haid | Obat terlambat Bulan | Ciri Obat Aborsi Asli | Obat Telat Bulan | Pil Aborsi Asli | Cara Menggugurkan Konten | Cara Aborsi Tuntas | Harga Obat Aborsi Asli | Pil Aborsi | Jual Obat Aborsi Cytotec | Cara Aborsi Sendiri | Cara Aborsi Usia 1 Bulan | Cara Aborsi Usia 2 Tahun | Cara Aborsi Usia 3 Bulan | Obat Aborsi Usia 4 Bulan | Cara Abrasi Usia 5 Bulan | Cara Menggugurkan Konten | Kandungan Obat Penggugur | Cara Menghitung Usia Konten | Cara Mengatasi Terlambat Bulan | Penjual Obat Aborsi Asli | Obat Aborsi Garansi | Kandungan Obat Peluntur | Obat Telat Datang Bulan | Obat Telat Haid | Obat Aborsi Paling Murah | Klinik Jual Obat Aborsi | Jual Pil Cytotec | Apotik Jual Obat Aborsi | Kandungan Dokter Abrasi | Cara Aborsi Cepat | Jual Obat Aborsi Bergaransi | Jual Obat Cytotec Asli | Obat Aborsi Aman Manjur | Obat Misoprostol Cytotec Asli. "APA ITU ABORSI" “Aborsi Adalah dengan membendung hormon yang di perlukan untuk mempertahankan kehamilan yaitu hormon progesteron, karena hormon ini dibendung, maka jalur kehamilan mulai membuka dan leher rahim menjadi melunak,sehingga mengeluarkan darah yang merupakan tanda bahwa obat telah bekerja || maksimal 1 jam obat diminum || PENJELASAN OBAT ABORSI USIA 1 _7 BULAN Pada usia kandungan ini, pasien akan merasakan sakit yang sedikit tidak berlebihan || sekitar 1 jam ||. namun hanya akan terjadi pada saatdarah keluar merupakan pertanda menstruasi. Hal ini dikarenakan pada usiakandungan 3 bulan,janin sudah terbentuk sebesar kepalan tangan orang dewasa. Cara kerja obat aborsi : JUAL OBAT ABORSI AMPUH dosis 3 bulan secara umum sama dengan cara kerja || DOSIS OBAT ABORSI 2 bulan”, hanya berbedanya selain mengisolasijanin juga menghancurkan janin dengan formula methotrexate dikandungdidalamnya. Formula methotrexate ini sangat ampuh untuk menghancurkan janinmenjadi serpihan-serpihan kecil akan sangat berguna pada saat dikeluarkan nanti. APA ALASAN WANITA MELAKUKAN ABORSI? Aborsi di lakukan wanita hamil baik yang sudah menikah maupun belum menikah dengan berbagai alasan , akan tetapi alasan yang utama adalah alasan-alasan non medis (termasuk aborsi sendiri / di sengaja/ buatan] MELAYANI PEMESANAN OBAT ABORSI SETIAP HARI, SIAP KIRIM KESELURUH KOTA BESAR DI INDONESIA DAN LUAR NEGERI. HUBUNGI PEMESANAN LEBIH NYAMAN VIA WA/: 085657271886

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