On december 31, 2018, l inc. had a $2,400,000 note payable outstanding, due july 31, 2019. l borrowed the money to finance construction of a new plant. l planned to refinance the note by issuing long-term bonds. because l temporarily had excess cash, it prepaid $590,000 of the note on january 23, 2019. in february 2019, l completed a $3,900,000 bond offering. l will use the bond offering proceeds to repay the note payable at its maturity and to pay construction costs during 2019. on march 13, 2019, l issued its 2018 financial statements. what amount of the note payable should l include in the current liabilities section of its december 31, 2018, balance sheet?

Six years ago, an 80-kw diesel electric set cost $160,000. the cost index for this class of equipment six years ago was 187 and is now 194. the cost-capacity factor is 0.6. the plant engineering staff is considering a 120-kw unit of the same general design to power a small isolated plant. assume we want to add a precompressor, which (when isolated and estimated separately) currently costs $13291. determine the total cost of the 120-kw unit. (hint: skip $ and comma symbols)

Amanager of a store that sells and installs spas wants to prepare a forecast for january and june of next year. her forecasts are a combination of trend and seasonality. she uses the following equation to estimate the trend component of monthly demand: ft = 30+5t, where t = 1 in january of this year. seasonal relatives are 0.60 for january and 1.50 for june. what demands should she predict for january and june of next year

Acontractor was awarded a purchase order for commercial items for $1.5 million under the authority of far subpart 13.5. the purchase order was issued in november 2010 and containedall applicable clauses that were current as of the date of the purchase order. under the purchase order, the contractor is required to comply with a small business subcontracting plan that contains all of the required elements. which of the following is true? a. the contractor must submit a standard form 294, subcontracting report for individual contracts. b. the contractor must submit an individual subcontracting report through the electronic subcontracting reporting system (esrs). c. the contractor may submit either an sf 294 or report its subcontracting through esrs. d. the contractor is not required to submit any subcontracting reports.